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Controller proposes tighter budget-amendment rules, IT internal-service allocations and network upgrade funded from internal balance
Summary
Davis County controller outlined a five-part budget-amendment policy, recommended commissioner oversight for capital-to-capital transfers and interdepartmental moves, proposed centralizing IT hardware into an internal-service fund to smooth replacements, and said the health department’s $1.7 million building purchase will go to public hearing.
Davis County Controller Scott Park used the Aug. 11 budget committee meeting to run through a proposed budget-amendment policy, an IT allocation plan and near-term spending requests that would require public hearings.
Park described five amendment categories: intra-department transfers (handled by department heads), moves between categories within one department (approved by the budget officer), transfers between capital projects (requiring commissioner review), transfers between departments (requiring a resolution), and increases with no offsetting decrease (requiring a public hearing and resolution).
Using a sheriff example, Park said commissioners should review cases where saved funds in one capital project are shifted to a different capital purchase. "I really see this as a commissioner decision, not a controller decision," he said, urging transparency and procurement review before approving reassignments.
On IT financing, Jeff Hassett (information systems) and Park proposed centralizing computer and network hardware procurement under an IT internal-service fund and charging departments an annual allocation (for example, a four-year lifecycle broken into equivalent annual charges). Park said the model smooths large replacement-year swings and allows bulk purchasing. He recommended using a portion of existing IT fund balance to accelerate a countywide network upgrade, but cautioned that any use of fund balance would have to be processed through a budget opening (public hearing) and resolution.
Park also told the committee the public-health department wants to purchase a building for $1.7 million (49 East 200 South in Clearfield) and asked whether commissioners would advance the purchase to a public hearing; commissioners agreed to send it forward. Park reminded commissioners about truth-in-taxation notice deadlines for calendar-year entities (treasurer notification around Sept. 1; tax commission notice by Oct. 1) if they want to preserve the option of a tax increase, and gave an example: "a 6% tax increase generates 2 and a half million dollars."
Next steps: Park will add capital transfers and the IT/network funding plan to budget-opening packets; staff will schedule the public hearing for the health-department purchase and prepare budget scenarios showing cuts or tax options ahead of the September notification deadlines.
