By Myrna Trauntvein
Juab County Commission adopted a budget of $3,332,948 in the General Fund for the calendar year of 2014.
Budget hearings were held on Monday, following commission meeting, and the commission then adopted the new budget.
"Juab County's budget is divided into nine funds," said Pat Ingram, county clerk/auditor. "By far, the largest fund is the General Fund."
This fund is used to finance the general government of the county, public safety, parks and recreation and economic development.
By state law, the revenues must match the expenditures.
Chad Winn, commission chairman, said that the hiring freeze was still in effect for 2014.
There were no programs cut for the coming year. Some programs may have been scaled down, but none were eliminated.
"There is no tax increase anticipated for 2014," said Ingram. "There will be a compensation increase for employees of 2 percent."
The Class B Road Fund's expenses for 2014 are anticipated to be $2,256,472. The revenues are anticipated to be $1,897,861. These are restricted funds that may be used only for Class B Roads and related expenses.
"The road department anticipates dipping into the fund balance in 2014 for $358,611 to support expenses for this fund," said Winn.
The road department used $443,555 of the fund balance in 2013.
Fund 44 is the Capital Projects Fund, said Ingram.
The money in this fund is restricted for capital projects and improvements for the county. By the end of 2014, the county anticipates a fund balance of $2,244,094.
Fund 45 is the Special Events Demo Derby Fund.
All proceeds from the Juab County Demolition Derby, Juab Xtreme Racing and any other county sponsored event held at the county fairgrounds are added to this fund.
"In 2013, we received $126,357 in revenues," said Ingram. "We anticipate receiving $126,357 in 2014 and will be using $10,000 to help make the payments on the new bleachers."
Fund 50 is the Risk Management Fund. This fund is set aside to cover any centrally assessed appeals.
"In 2013, the county had $108,209 in appeals," said Ingram. "We anticipate appeals from the sate to be $75,000 in 2014. This fund does not have any revenues on an ongoing basis. The only revenues are transfers from other funds when the commissioners approve such transfers."
Fund 51 is the Debt Service Fund.
"This fund does not have any money of its own," said Ingram. "The money passes into this fund from other funds to pay for county building projects."
The projects for which the county will be paying are: Mental Health Building paid by Central Utah Counseling; new bleachers paid equally by the Ute Stampede Committee, the county fair, and Juab County; the Public Safety Building paid by the jail; the Highway Patrol Building paid by the state; the Nephi Road Shed paid by the road department, two new fire stations paid by the fire district; and the new courthouse paid by the state.
Fund 65 is the JRDA Operation Fund. The county anticipates receiving $184,496 in revenues and expending $227,426 in expenditures.
"That is an anticipated operating loss of $42,930 in 2014," said Ingram.
Fund 73 is the Landfill Fund. The uses for this fund are restricted to landfill uses.
"This fund is where all landfill fees are receipted," said Ingram. "We anticipate receiving $302,101 in landfill fees in 2013."
That is $9,808 more than the county received in 2012. Expenses are anticipated to be $181,422 for an operating income of $120,679.
Fund 74 is the Convention Bureau Fund and is a restricted fund. The money for this fund is derived from Transient Room Taxes and can only be used for community development, tourist and travel promotions, Panoramaland, Nebo Loop Projects or Chamber of Commerce Projects.
"We anticipate total revenues and expenditures of $99,700 for 2014," said Ingram.