Utah County delays final 2024 budget vote after auditors project about $10.6M use of reserves

The Utah County Board of Commissioners on Dec. 6 delayed final action on the 2024 budget after the auditor's office presented revised revenue and expense projections showing slower growth and a notable use of fund balance.

Jeremy Walker, director of financial services, told the commission the proposed general fund budget shows a 5% increase in expenditures and that sales-tax revenue is projected to grow about 2% next year, below recent historical averages. "There's a 5% increase to overall expenditure," Walker said in the presentation, and he warned that "that 2024 is going to be a rainy year" because the county will need to draw down reserves to balance operations.

Why it matters: Walker said those assumptions translate to a material use of fund balance in 2024; the proposed package reduces the county's projected use of reserves from earlier drafts but still shows an estimated use of fund balance in the range of $10 million. Board members said the scale of the reduction will affect decisions on hiring, contracts and one-time purchases across the county.

What commissioners debated: The meeting moved from an auditor briefing into detailed line-by-line deliberations led by Budget Manager Rudy Livingston and County Administrator Ezra. Commissioners focused on three types of budget levers: restricting certain appropriations, prorating or delaying hired positions, and trimming new requests. Livingston summarized how restricted appropriations are being used as contingency, a holding account for salary-market study adjustments and to reserve funds for purchases that arrive after Dec. 31.

Among the largest contested items were funding requests from the county's public defenders and a larger package of sheriff's department equipment and supplies. Commissioners noted differing column totals among their preliminary proposals: roughly $17.8 million, $16.3 million and $20.1 million of requested new items across the three-member set of recommendations presented to staff. One commissioner flagged a new court filing from the public defender's office: "they have filed a motion with the court stating that they can't do aggravated murder defense, and our contract with them states that they will do aggravated murder defense," a point used to question a proposed extra contract increase for that office.

The board also discussed staffing trade-offs. Commissioners tentatively agreed to add two full-time nurses and one social worker to jail medical staffing while reducing some time-limited positions if the full-time hires proceed; they identified a set of approximately 10 vacant positions (across auditor, surveyor, corrections and other departments) that could be eliminated now and restored later if operational need is demonstrated.

On property-tax administration, elected Assessor Bert Garfield described a proposed ongoing software contract (about $100,000 per year in the request) to identify short-term rentals and ensure correct residential exemptions and classifications. Commissioners noted the majority of any recovered tax revenue flows to cities and school districts, not the county, and agreed to place the request in a restricted category while bids and potential cost-sharing are evaluated.

Next steps and procedural outcome: With disagreements remaining on several sizable items'notably the public-defender contract and certain staffing and equipment requests'the commission voted to continue the matter for one week. A motion to table further action on item 4 until the Dec. 13, 2023 meeting passed by voice vote; the clerk recorded the result as "That passes 2-0." Staff said they will prepare a revised schedule showing the recommended changes, a breakdown of what would be carried in restricted accounts, and a list of vacant positions proposed for elimination so commissioners can finalize decisions at the next meeting.

Quotes: "We're going to have to use that money and right now it's looking on our budget at about $10,000,000," Walker said when summarizing the projected use of fund balance. Budget manager Rudy Livingston described restricted accounts as "a holding place" for contingencies and future market-study adjustments. Public commenter Mark Allen praised the county portal and urged more measurement and transparency: "That which is measured and reported improves exponentially."

What was not decided: The meeting did not finalize increases to the public defenders contract or a number of department requests flagged for follow-up (sheriff equipment consolidation, ARPA-funded position transitions, and certain election and health-department lines). Commissioners asked staff to return with a detailed, reconciled schedule and with Commissioner Sakovich present for a final vote.

The budget hearing was opened and closed during the session; the formal continuation motion to Dec. 13 was made from the floor and approved by the board, which recorded the voice-vote result as 2-0. The commission then moved to a closed session and adjourned.