Davis County controller outlines broad policy updates on assets, PCards, cell phones, transportation and procurement

At a Feb. 17 Davis County work session, County Controller Scott Parke outlined a package of proposed financial and administrative policy revisions intended to modernize operations and reduce administrative burden.

Asset management: Parke proposed raising the capitalization threshold for equipment from $5,000 to $10,000 and setting the reporting threshold for building and land improvements at $50,000. He said implementing these changes retroactively would have reduced the county's asset count by about 40% and the reported value by roughly 3%, and that small repairs (for example, a $22,000 boiler fix) would be expensed rather than capitalized and depreciated.

Alcohol purchases: The controller proposed clarifying the County's purchase-of-alcohol policy to require written approval from both a department's Administrative Officer and the liaison commissioner before any county funds are used to buy alcohol; commissioners supported adding that dual-approval control.

PCard changes and sales tax: Parke recommended allowing exceptions to the PCard prohibition on paying sales tax when vendors cannot easily remove the charge; such tax would be specially coded and the County would seek reimbursement from the State. He also proposed removing the prohibition on using PCards for invoices and professional services when doing so does not incur fees, citing that card rebates exceed 1% and could reduce net costs. Commissioners asked for procedural safeguards; Parke noted his office runs audits to monitor transactions.

Cell phones: Parke asked whether allowances are intended as a business tool or compensation and proposed a two-tier allowance ("Standard Voice" $30/month; "Voice and Data" $60/month), reclassifying allowances as non-taxable when supported by documented business need. He presented a rough analysis showing the County currently pays about $135,000 annually to 182 employees for phone allowances and estimated the County could save about $31,000 annually by eliminating payroll taxes under the new model if properly targeted. Human Resources and department directors raised operational and cost concerns, and Parke said he will coordinate with HR and department heads before drafting formal policy language.

Transportation: Parke proposed simplifying travel reimbursements into three categories—mileage reimbursement, vehicle allowance (suggested 60-mile radius for local travel), and county vehicle assignment reserved for high-mileage or emergency-response roles—and emphasized eliminating "double-dipping" where allowance recipients also submit mileage reimbursements.

Procurement interim resolution: Chris Preston from the Attorney's Office presented a stopgap interim Resolution to allow the Purchasing Manager discretion to use procurement methods already authorized by State code (such as cooperative purchasing, statements of qualifications, and approved vendor lists) for purchases over $5,000 while the comprehensive purchasing policy is rewritten. The resolution would require documented justification for alternate methods and periodic reporting to the Commission.

Parke said he will prepare red-line drafts of the proposed policies and present the Capital Asset and Alcohol Purchase policy updates for approval at a future Commission Meeting; other drafts will be circulated to Administrative Officers and department heads for review before formal adoption.