But citizen watchdog groups are wary that costs are inching up.

"You know your budgets and people better than anyone," Ron Mortensen, spokesman for Citizens for Tax Fairness, told commissioners. "Are you looking down the road? Are the new positions absolutely needed?"

Officials acknowledge the operating costs - excluding major capital projects such as the jail expansion and the conference center - are up by 3.8 percent.

Many cost increases are the result of $1 million for expanded paramedic services and nearly a dozen more employees. Four positions are being added back into the budget after they were cut in 2003. County employees will also receive a 2 percent raise.

Davis County Clerk/Auditor Steve Rawlings noted that the employee levels were still about 20 workers below the number when the cuts were made.

Included in the budget is $24.8 million in bond revenues and $13 million in construction costs related to a 400-bed expansion to the county jail. Beginning in 2006, property owners can expect to pay an average of $35 in annual tax increase for operation and maintenance of the new facility.

"We voted for the bond, but that $35 isn't a given," Mortensen said. "We expect you to do everything possible to see if you can come in under that."

lorib@sltrib.com