(A) The County Auditor will be responsible for the administration of county credit cards to employees, as needed, and will assume responsibility for review of employees’ expenditures. For record keeping purposes, the Auditor will maintain a register in written and electronic form of all currently outstanding credit card holders.
(B) Before receiving and/or using a county credit card, employees must sign an “Owen County Credit Card Agreement” form setting forth their obligations under this program. If the card is for the department only and not an individual, this release will need to be signed each and every time the card is checked out from the department.
(C) The County Auditor will review each credit card billing and all documentation to guarantee compliance with the credit card policy prior to submitting any claims to the County Board of Commissioners for approval and payment.
(D) The County Auditor will ensure that the receipts for each credit card purchase are separately audited by a person who is not responsible for payment and the issuance of checks associated with that account. Conversely, the County Auditor will ensure that the person issuing the checks for payment of credit card accounts is not one and the same person who reviews the specific credit card receipts.
(E) The County Board of Commissioners shall have the right to inspect credit card receipts at such times and in such manner as to be able to ensure a secondary audit of the county’s credit card practices.
(BC Ord. 2018-002, passed 3-5-2018)