(A) 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.
(B) 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.
(C) 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. 2014-00010, passed 10-6-2014)