County budget staff unveils draft equipment replacement policy to smooth future capital needs

Rudy Livingston, Utah County budget manager, presented a draft equipment replacement policy during a work session and said the county began the program operationally in 2021 but lacks an official policy. Livingston said the draft would apply to non‑internal‑service assets that cost more than $5,000 and have useful lives of four years or longer and would include specialized copiers and large equipment that are not processed through motor pool or CIP.

Livingston said goals include standardizing replacement criteria, ensuring funding is available before needs arise, providing departments with up‑to‑date equipment, and reducing maintenance costs by retiring expensive older equipment. He explained some accounting limits on 'parking' funds in an internal service fund, which means new additions must be budgeted annually while existing planned replacements will continue under the program.

Commissioners asked how the policy would interact with existing CIP, motor‑pool recapitalization, and IT purchasing; Livingston said staff are reviewing crossovers and that the policy is a living document that can be modified. He asked commissioners to review the draft, send written questions, and anticipated bringing the policy back for formal action before the upcoming budget adoption.