Meeting of December 18, 2025

Good evening. I'd like to call this meeting of the Davis County Fiscal Court to order. Today is Thursday, December 20, Whoops. December 18, 2025. And Commissioner Marxberry, if you would lead us with the opening prayer and the pledge, please. — Would you stand with me, please? — Our gracious heavenly father, as we embark on this Christmas season, please help us as we remember the reason for the season. Your son who came to earth as a baby, lived 33 years among us, died to save us, and rose to eternal life so that we might live with him. In this busy season, help us to not forget. And lead us into the new year with renewed hope for peace and prosperity for our county. Bless us and help us to bless one another. In Jesus name we pray. Amen. — Now the pledge, please. I pledge to the flag of the United States of America and to the republic for it stands. One nation under God, indivisible with liberty and justice for all. — Thank you, Commissioner Brook. First

item, — one consideration for presentation a treasurer's report for November of 2025. Mr. Johnson, — as of November 30th, 2025, total cash balance is 76,87,269.96 for all funds. General fund balance is $42,442,81763 minus operating reserve and restricted funds. Cash for general fund operations is $32,155,487.84. All variances within the treasures report are normal, expected, and explainable. All funds are operating within expected rangers to date prior to the annual receipt of property taxes. I have nothing else to report. — Thank you, Mr. Johnson. Are there any questions from the court for Mr. Johnson? — Y hearing none. Next item. — B. Official receipt of for property tax bills for 2025. — Mr. Johnson. The state office of property valuation issues the operating manuals for tax duties that the sheriff and clerk offices are required to follow. Those regulations require that the county clerk ensure and ultimately certify that fiscal court enters the

final official receipt for the property tax bills of any given year signed by both the sheriff and the clerk into the fiscal court order book. Since fiscal court is a court of record and since the receipt requires no approval by the legislative body, we accomplish this by including it on the agenda for presentation such that is recorded appropriately. — Thank you, Mr. Johnson. Any questions from the court from Mr. Johnson? — Nope. — Next item. — C executive order 13-2025 parks and recreation working committee. — Mr. Johnson. — This is simply an update in the membership of the committee. Per our process in the administrative code, the membership scope and other details of each committee are established by executive orders. So this executive order functionally replaces the prior. — Thank you, Mr. Johnson. — Two, consideration for approval. A minutes of December 4th, 2025 Davis County fiscal court meeting. — Motion to approve. Second. — Got a motion second. We've all had the minutes for a few days to review. Are there any corrections, deletions, additions? — Hearing none. All those in favor signify by saying I. — I. — B. All claims for all departments. — Motion to

— second. — We got a motion and second. These are all the bills doing payable by Davis County Fiscal Court. Are there any questions for our treasur from from the court? Hearing none. All those in favor signify by saying I. — I. — C. Annual order Davis County Clerk's 2026 budget. — Motion to approve. — Second. — Got a motion in second. Mr. Johnson. — Clerk McCarti's budget request is 2,842,115.35 of which salaries total $2,472,115.35. Total salaries are up by $150,83857 from the clerk's calendar year 25 amended budget which is a result of the COLA which is 2.9% as adopted by fiscal court for fiscal year 2526 a merit step increase which is 1% as practiced in effect by fiscal court and salary adjustments in the total amount of $3,500 and the county clerk salary adjustment as mandated by DLG which is estimated by the clerk's office. The $3,500 in salary adjustments are the only requests by clerk McCarti this year. The clerk's

office does not and is not projected to require a subsidy from fiscal court to operate since they take in more revenue than they have expenses. I see no issues. — Thank you, Mr. Johnson. Any questions or comments from the court? — No. — I do want to say I I don't know of a time that we've done this before the first of the year. Normally, it's a push to get it through with with uh but I appreciate you working with both the clerk and the sheriff's budget next. So, appreciate the work you've done on it. — All those in favor signify by saying I. — I. — D. Annual order Davis County Sheriff's 2026 budget. — Motion to approve. — Second. — A motion to second. Mr. Johnson. — Sheriff Youngman's budget request is 8,283,748.35, of which salaries total $7,248,998.35. His office expenses are up by $22,750 and his capital expenses are up by $11,000. This is due largely to the inclusion of the JAG grant, which OPD receives in oddnumbered years. additional training expense, additional vehicle maintenance, and annual support in the tax system and check scanning

software. Total salaries are up by $81,500.34 cents from the sheriff's calendar year 25 amended budget, which is a result of the COLA, which is 2.9% as adopted by fiscal court for fiscal year 2526. A merit step increase, which is 1% as practiced in effect by fiscal court. salary adjustments in the amount of $72,47463 which include various performance incentives, promotions, final adjustments to positions for consistency with their established salary schedule, etc. Six additional personnel including a cso supervisor, two Cso1 positions, a detective and two deputies in the amount of $578,24016. This figure is fully loaded assuming family health insurance plans. And finally, a $2 per hour raise for all part-time CSOS, 25 in total in the total amount of $60,000. It should be noted that the three new CSO positions will be offset $93,600 by state reimbursement for AOC. It should also be noted that there are no additional vehicles being requested for

the additional staff. The sheriff's office will instead hold vehicles scheduled for replacement an additional year before turning them over to fiscal court departments and they will utilize a seized vehicle to accommodate some of their additional staff if approved. Uh their vehicle replacement schedule is projected to remain at five units per year and I don't foresee any negative impact to departmental operations with the proposed elongated replacement cycle. Uh this proposed calendar year 26 budget would require a subsidy from fiscal court in the amount of $4,991,81389 in light of the sheriff's end ofear surplus of $37,6846. The subsidy this year is significantly higher than prior years given the additional personnel requested and the lack of an operational surplus for the office. Now, a lack of the surplus simply means that nearly all of his compliment were employed the majority of the prior year, leaving very little of the total budget unspent. And given the performance of general fund revenues thus far in fiscal year 2526, I do not anticipate that if approved, the subsidy would have an unmanageable impact on the fiscal year 2627 budget. Sheriff Hman is

present to answer any questions you may have. — Thank you, Mr. Johnson. Any questions or comments from the court? — No. — Commissioner Marxbury. — Thank you, Sheriff Youngman. I mentioned this to you before that a citizen had made a comment to me that we don't need more sheriff's deputies because that will keep the state police away. Um I would just like to know if you could comment on that at all or or Sure. if this is an issue or you know we're going to be adequately covered I guess with ma'am extra deputy. — No that that is something that people do sometimes ask about with us as well is the the role of the state police and of course I don't want to speak on their behalf but I can tell you what my understanding of it is. Uh we work very well with Kentucky State Police. Um they don't have a lot of staffing at their post in Henderson. Um I can't speak to why that is. I do know I've heard different numbers about and uh and I know Captain Harper and some of the people Commissioner Caston even could probably comment. Um 20 30 years ago Davis County alone had 10 15 state troopers assigned to Davis County. Uh that number is now about five. Um and that's for coverage that lasts