Okaloosa County BOCC — May 4, 2013 — Compare version 5 with original — reading text

(a) An emergency purchase (b) The price (unit and total cost) (c) Name of the vendor (d) A description of the item(s) (e) Quantities purchased (f) Any other information deemed necessary. (4) Upon receiving the completed Purchase Requisition from the affected department, the Purchasing Department shall complete the Purchase Order and process it through the Finance Department for certification of funds and legality of the purchase. c. Any emergency purchase. (1) The affected Department Director shall file with the Purchasing Department a statement certifying the conditions and circumstances requiring an emergency purchase. This shall be submitted within five (5) business days 4  of the emergency purchase and shall include the purchase order number used in the emergency and complete details surrounding the event(s) that created the emergency. (2) The Purchasing Department will not formally approve any purchase order number under this provision as the burden of proof rests with the certifying Department Director; however, all statements will be reviewed by the Purchasing Department and should there be any reasonable doubt that an emergency existed; an opinion will be filed with the Internal Auditor. 5 I. OKALOOSA COUNTY PURCHASING CARD POLICY AND PROCEDURES Introduction The Okaloosa County Purchasing Card Program is designed to improve efficiency in processing low dollar purchases from vendors accepting the Purchasing Card. This program will allow cardholders to purchase approved commodities and services directly from our vendors. The Purchasing Department and the t Finance Department will monitor the performance of the program. All questions, requests, or concerns related to this program shall be directed to: Procurement Related Purchasing Director, 689-5960 Accounting Related Finance Department, Clerk of Court A. Assignment and Control of the Purchasing Card 1. Requests For and Issuance of Purchasing Cards (a) Purchasing Cards will be issued to employees who purchase goods and services in single transaction amounts of $999.99 or less. Exception: Upon approval from the Purchasing Director, certain Purchasing Staff, Department Supervisors and Supply Coordinators that have received special training, may have the authority to make single transactions of $2,500 or less. (b) The Purchasing Card will contain the employee’s name, the County name, the County tax- exempt number and the individual account number. (c) Requests for new cardholders or for changes to current cardholders must be submitted by Department Directors, using the Purchasing Card Maintenance form. Such requests shall be submitted to the Purchasing Card Administrator. (d) New cardholders will be required to personally take receipt of Purchasing Cards by signing a certification and receipt form. New cardholders will be given a copy of the Purchasing Card policies and procedures and a verbal review of the program. The Purchasing Department shall semi- annually review the list of current cardholders to ensure certification forms have been received and are on file with the Purchasing Department. A report of such semi-annual review shall be maintained in the Certification Binders. (e) The Purchasing Card Administrator shall notify the requesting department and the Finance Department upon issuance of any Purchasing Cards. 2. Lost or Stolen Purchasing Cards Cardholders must notify the Purchasing Card Administrator of any lost or stolen Purchasing Card (see Lost or Stolen Purchasing Card Reporting Form). 6  3. Termination or Transfer of Cardholder (a) If the cardholder is no longer employed by the County, the cardholder’s supervisor is responsible for returning the Purchasing Card to the Purchasing Department for cancellation. (b) If a department is unable to collect the Purchasing Card when an employee terminates, the Department Director must immediately notify the Purchasing Card Administrator. (c) If a cardholder transfers to a new department, the new Department Director will be responsible for determining if the cardholder will be allowed to remain a cardholder within the new department. If not, the new Department Director shall forward the Purchasing Card to the Purchasing Department for cancellation. 4. Purchasing Card Inventory The Purchasing Card Administrator shall spot check physical inventory of Purchasing Cards and maintain a list of Purchasing Cards issued to all county employees. B. Limitations on Use of Purchasing Cards 1. The Purchasing Card may only be used by the employee whose name is embossed on the card. No other person is authorized to use the Purchasing Card (in person or by phone). 2. The Purchasing Card is to be used for Okaloosa County authorized purchases only. The Purchasing Card shall not be used for any personal transaction. 3. Spending Limitations (a) The maximum limit/transaction for regular cardholders shall be $999.99 for a single purchase and $2,500 for select pre-approved cardholders. (b) Each cardholder will have a monthly dollar limit to be set by the Department Director, which shall not exceed $25,000.00. (Exception: Fleet Dept is limited at $50,000.00). Limit changes must be initiated and authorized by Department Directors through the Purchasing Card Administrator. 4. Payment for purchases shall not be divided to circumvent the single purchase limit. 5. All items purchased over-the-counter must be immediately available. No back ordering is allowed. 6. Cash advances may not be obtained using the Purchasing Card. 7. The Purchasing Card Administrator shall block card use for certain types of goods and services. It shall be the cardholder’s responsibility to become familiar with these limits and restrictions. 7 C. Procedures for Purchases 1. Tax Exempt Number Purchasing Card purchases are exempt from all state and local use tax. The County’s tax-exempt ID number is printed on the face of the Purchasing Card. This number shall be given to all vendors to avoid payment of state and local use tax. The use of the County’s tax-exempt ID number for personal use is strictly prohibited. Any employee who uses the County’s tax-exempt ID number for personal use shall receive disciplinary action which may include, immediate termination of employment. Additionally, F.S. 212.085 states that in addition to being liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, such person shall be liable for fine and punishment as provided by law for a conviction of a felony of the third degree, as provided in s. 775.082, s. 775.083, or s. 775.084, F.S. 2. Over-the-Counter Purchases (a) The cardholder must obtain the customer copy of the charge slip and confirm that all carbons are destroyed. (b) The charge slip shall be retained by the cardholder and attached to the Purchasing Card Expenditure Report form which shall be submitted to the Department Card Administrator monthly. 3. Telephone Orders (a) When placing a telephone order, the cardholder must confirm that the vendor will charge the purchasing card only after shipment is made. (b) Telephone orders must be logged in on the Purchasing Card Expenditure Report at the time the order is placed. 4. The Purchasing Card Expenditure Report shall clearly document the public purpose of the expenditure. 5. Failure to comply with guidelines for filling out the Purchasing Card Expenditure Report will result in loss of Purchasing Card privileges. 6. By the 15th, or the first business day following the 15th should it fall on a weekend or holiday, the Department Coordinator shall forward all Purchasing Card Expenditure Reports and completed “WORKS” Cardholder Approval report to the Finance Department for payment. 7. If invoices are submitted for payment without sufficient time to make a timely payment, the interest, if any, will be charged to the department’s budget. 8. Disputed Charges In the event there are disputed charges or a cardholder has any questions which the Purchasing Card Administrator cannot resolve, a Bank of America Visa Purchasing Dispute Form shall be completed and forwarded to the Purchasing Department immediately. 8  9. Returns In the event of returns, the cardholder must check the subsequent monthly statements to ensure credit has been received and attach documentation (credit slip) when processing the monthly detail for payment. If a credit slip was not obtained, attach other documentation explaining the return. 10. Review (a) Department Director designated card representatives (“Department Card Administrators”) shall review each individual expenditure report within their department and assign departmental account numbers for billing purposes utilizing the online Bank of America Works Payable System. (b) Department Card Administrators shall review Purchasing Card expenditures to ensure: (1) The goods and services obtained were necessary and appropriate; (2) The purpose for the expenditure is sufficiently documented; (3) The date the goods or services were received is sufficiently documented. (4) An itemized receipt/invoice is provided. (5) The Purchasing Card Expenditure Report is fully executed. (c) Purchasing Card Expenditure Reports of Department Directors shall be reviewed by the County Administrator prior to being forwarded to the Finance Department for approval of payment. D. Disciplinary Action – See Section H for Suspension Guidelines 1. When purchases are found to be unauthorized, the cardholder must provide a credit