(A) Oversight of credit card/store card use. The County Commissioners are responsible for issuing, accounting for, monitoring, and generally overseeing compliance with this policy. All credit card applications/store card applications must be approved and issued by the Commissioners.
(B) Requests for credit cards/store cards. Requests for credit cards and store cards by county employees, including elected office holders, must be submitted in writing to the Auditor. The request must identify the person to whom the credit card/store card will be issued and the amount charged may not exceed the sum of $2,000. The credit card/store card shall be issued in the county office name, the authorized user.
(C) Review of credit card/store card applications. Upon receiving a request for a credit card/store card from an employee, the Auditor shall present the request to the Commissioners for review. The Commissioners shall approve or deny each credit card/store card request.
(D) Persons authorized to use credit cards/store cards. A card issued to an employee is to be used by that employee only. The Auditor or the Commissioners may, at any time and without notice to the employee and with or without cause, cancel the credit card/store card.
(E) Recordkeeping. The Auditor shall maintain a list of all credit cards/store cards issued to county employees. Each employee shall sign a form acknowledging receipt of the credit card/store card, and that the employee has received, read, and understands this policy.
(F) Authorized uses. County credit cards/store cards are the property of the county, and may be used only for the purchase of goods or services for the official business of the county. Personal use of county credit cards/store cards is expressly prohibited, even if the employee later reimburses the county for purchases made for personal use.
(G) Identification as government employees. Employees who use a credit card/store card have a duty to present themselves as government employees at the point of purchase and present sales tax exemption form ST 105 to ensure that the county is not charged state sales tax.
(H) Documentation of purchases. County employees who use a credit card/store card shall submit the vendor's itemized receipt to the Auditor, and a voucher signed by the employee's department head indicating that the purchase should be approved for payment, the nature of the official business that required the transaction, the credit card/store card account number, and the budget line item to which the transaction is to be charged. The credit card/store card cannot be used to bypass the county's accounting system.
(I) Review of credit card/store card statements. The Auditor's office shall review each credit card/store card statement and all documents submitted by county employees to ensure that transactions comply with this policy. Any transactions that are not documented with an itemized credit card/store card receipt and a signed voucher shall be immediately investigated. Transactions that do not appear to comply with this policy shall be reported to the Commissioners.
(J) Approval for payment. The Commissioners shall not approve a payment to the entity issuing the credit card/store card until all transactions have been verified.
(K) Payment of credit cards/store cards. Each month, the balance due on the credit cards/store cards for all verified transactions shall be paid when due to avoid the assessment of interest and late charges.
(L) Lost or stolen credit cards/store cards. An employee who is issued a credit card/store card is responsible for its protection and custody. If a credit card/store card is lost or stolen, the official or employee shall notify the Auditor as soon as possible. The Auditor shall contact the entity issuing the lost or stolen credit card/store card immediately and request it be canceled.
(M) Return of credit card/store card upon termination of employment. An employee issued a credit card/store card shall return the credit card/store card to the Auditor upon termination of his or her employment or service with the county.
(N) Responsibility for credit card/store card misuse. County employees shall have personal liability for the payment of transactions that do not comply with this policy.
(Res. 2017-7, passed 9-5-2017)