Utah County commissioners adopt amendment to 2023 budget, approve ARPA transfers and address public defender request

Commissioners for Utah County on Aug. 23 adopted a resolution amending the countys 2023 budget to reflect transfers of ARPA funds into capital improvement projects, higher salary and benefit costs driven by a market study and a $3 million downward revision in expected sales-tax revenue.

Rudy Livingston, the county budget manager, told the commission the package includes moving previously approved ARPA money into two CIP funds and increasing general fund expenditures to cover salary and benefit adjustments after market-study results increased personnel costs by a little over $600,000. He also noted a correction in the recorders office budget: $70,000 originally identified as coming from a furniture budget is in fact an expense of the recorders office, increasing the recorder funds use of fund balance from $204,000 to $275,000.

Why it matters: The amendment increases the countys use of fund balance and prompted a broader discussion about structural budget imbalance and sustainable funding for ongoing services such as indigent defense.

County Auditor (identified in the meeting as the speaker who described fund balances and deficits) warned the board the county faces a structurally imbalanced general fund with a minimum shortfall of about $6.7 million this year; with the measures before the board, that imbalance would grow to roughly $7.1 million. The auditor said the county currently holds about $50 million in fund balance, largely the result of federal CARES Act and ARPA inflows totaling about $240 million in recent years.

Several commissioners and staff said they supported the public defenders request for more funding but disagreed on which revenue source to use. One commissioner noted roughly $802,000 in unobligated ARPA funds and suggested ARPA or LATCF monies could be considered, while the county auditor and others urged using one-time funds only for one-time costs and warned that ARPA transfers include obligations already committed to CIP projects.

Commissioner comments repeatedly returned to long-term options: multiple commissioners said that fully funding ongoing services will likely require truth-in-taxation or moderate, planned increases in property taxes to keep pace with inflation and labor costs.

Motion and vote: A motion to adopt the budget amendment as presented was made and seconded; commissioners approved the resolution by voice vote (recorded as passing 3-0). The budget amendment and related financial figures were reflected in the staff memo and supporting materials for the meeting.

Next steps: The county will implement the approved transfers and adjustments in the 2023 accounting and continue conversations about long-term revenue strategies for ongoing services, including indigent defense funding.