The Tooele County Commission adjusted its general fund budget to accommodate the acquisition of a new heating, ventilation and air conditioning unit for the county’s Emergency Operation Center.
The County Commission approved an increase of $36,438 in the county’s $57.9 million 2019 general fund budget for the purchase of HVAC equipment and software for the EOC during its July 2 meeting at the Tooele County Building.
The equipment was purchased prior to the budget adjustment, because the equipment and software were anticipated in the 2019 budget, but the expense was included in a different fund, according to Tooele County Auditor Alison McCoy.
“The funds were already allocated in the budget and approved,” she said. “The equipment was purchased following the county’s purchasing procedures.”
The original 2019 budget, approved in December 2018, called for the expense for the HVAC equipment to be charged to the county’s internal service fund for equipment.
The internal service fund is used for major purchases, such as vehicles, for a department. When the equipment is purchased, the service fund is charged with the purchase, and then over a period of several years, the department that uses the equipment transfers money to the fund to cover the purchase.
“We reviewed this purchase and decided that since it was for the EOC building, it was a building maintenance item instead of an equipment purchase for the department,” said County Commission chairman Tom Tripp.
The resolution approved by the County Commission during its July 2 meeting increased the county general fund budget from $57,925,453 to $57,961,891, an increase of $36,438.
The resolution was approved after the first reading because the commission didn’t want to delay paying the vendor for another two weeks, according to Tripp.
“We are trying to make sure the budget is accurate and that it portrays what we are doing,” McCoy said.
Last month, the County Commission approved a general fund budget adjustment of $1.46 million that included $1.4 million for already underway construction of the Children’s Justice Center and $60,000 for the Tooele County Chamber of Commerce.
In the past the county and some other agencies made budget adjustments at the end of their fiscal year, according to Tripp.
“The state auditor is encouraging us not to do that anymore,” Tripp said. “We are supposed to hold a public hearing and make budget adjustments during the year and make changes as they are needed.”