§ 2-295. Use of cards.

(a)

Authorized purchases. County purchasing cards and credit cards may be used to purchase goods and services directly related to the public duties of the authorized elected official only. All purchases are subject to the terms of this article, the county purchasing card and credit card user agreement, county procurement policies and ordinances, and the adopted budget.

The authorized elected official shall use care to ensure that others do not have access to the county purchasing card account number, expiration date and security code.

Unless otherwise approved by the governing authority or established in the county purchasing card and credit card user agreement, the transaction limits are as follows:

Per transaction: $1,500.00

Per month: $6,000.00

(b)

Unauthorized purchases. County purchasing cards and credit cards shall not be used for goods and services not directly related to the official responsibilities of the authorized elected official. Additionally, cards shall not be used to avoid compliance with the county's purchasing ordinances and procedures, to purchase goods and services that are not approved in the county's budget, to purchase goods and services exceeding the per transaction or per month limit, or to make purchases not in compliance with the county purchasing card and credit card user agreement. The following uses are prohibited in all circumstances: alcoholic beverages; tobacco; cash advances; entertainment; gift cards; campaigning activities; personal purchases; and purchases with no budget funds available.

(c)

Receipts and documentation. Receipts, invoices and other supporting documentation of all purchases made with a county purchasing card or credit card shall be obtained by the authorized county elected official and transferred to the card administrator, where records will be maintained for five years or as otherwise provided by the county's record retention policy. If an original or duplicate cannot be produced, a sworn affidavit of the authorized elected official may be substituted. The documentation must include the supplier or merchant information (i.e., name and location), quantity, description, unit price, total price, price paid without sales tax and an explanation of the purchase sufficient to show that the expense was in the performance of official county duties. Copies of all credit card and purchasing card statements for cards issued under the county's federal tax identification number and paid directly by the county finance office shall be maintained in the finance office to ensure that all purchases are included in the annual review and audit. Any charges incurred on county purchasing cards and credit cards not paid directly by the finance office may be redacted on the statements submitted.

(d)

Public records. All receipt and other documentation of purchases are public records and subject to the requirements of O.C.G.A. § 50-18-70 et seq.

(Res. of 12-14-2015, § V)