Davis County Commission held a Dec. 16 work session to review the county's final 2025 budget opening list. Controller Scott Burke presented one late addition (a $10,000 commercial water heater replacement), outlined major adjustments including payroll and benefits changes and a $20 million accounting reclassification, and staff said employees will see a 4% pay change on the first January paycheck with up to 2.5% additional merit on evaluation.