City staff brief council on budget basics, reserves and operations as budget season approaches

At the March 4 meeting Treasurer Ashley Horton led a budget fundamentals training for the council, explaining that Enoch’s fiscal year runs July 1–June 30, that the tentative budget must be filed by the first May meeting and the final budget adopted by June 30 if no tax increase is proposed, and that municipalities use fund accounting with separate funds for general operations, water, sewer, drainage, refuse and capital projects.

Horton outlined reserve requirements and constraints: municipalities must maintain at least 5% and not exceed 35% of annual revenues in reserve (staff noted proposed legislation could lower future caps). She said Enoch has been running on the high side of the allowable range and auditors count existing reserve balances toward the cap; if reserves exceed limits the city must increase spending from that fund, preferably on one‑time expenses. Horton also provided a breakdown of current general fund allocations (police 43%, administration 20%, streets 13%, parks 10%, animal control 7%, building/zoning 5%, cemetery 2%).

Public Works Director Hayden White described departmental operations and staffing needs: refuse collection currently runs Tuesday–Wednesday in Enoch, a new garbage truck costs about $400,000, and the in‑house mechanic has produced measurable savings by avoiding costly commercial repairs. White said additions of roughly 600 new homes would require expanded refuse service and that street, water and sewer crews have specific seasonal staffing plans. Lindsay Hildebrand, the city recorder, summarized records, licensing, cemetery duties and ongoing transitions to online permitting and licensing systems. Council members were reminded to schedule individual budget meetings with staff in advance of the budget season.