§ 2-296. Review of purchases and audit.

Proper documentation of purchases, internal controls and other measures prevent and allow detection of misuse or abuse of county purchasing cards and credit cards. Authorized elected officials and staff that process payments under this program shall cooperate and comply with the procedures established by the county.

(a)

Review of purchases. All purchases shall be reviewed according to the following procedure:

(1)

Credit cards (temporary use): The county maintains credit cards for travel and other miscellaneous expenditures. County credit cards are checked out from the county finance office for each use. After usage, all receipts should be turned in to accounts payable when the county credit card is signed back in. Authorized elected officials are responsible for verifying budget funds are available prior to usage. Travel expenditures must follow travel policy approved by the board. For constitutional officers that are exempt from the travel policy, all travel expenditures should be reasonable and exclude all taxes. Documentation of meals purchased with a county credit card shall be provided to the card administrator and must include the government purpose and the names of all persons for whom such meals were purchased. Documentation of meals associated with economic development projects shall be provided to the card administrator and shall include the project name and the initials of all attendees with the receipt. Additional information, include full names of attendees, must be provided by the authorized elected official to the economic development director. Detailed receipts for meals are required to ensure unauthorized purchases (i.e., alcoholic beverages) are not purchased. All receipts will be reviewed by the finance office for accuracy and purpose. Any purchases not fitting the criteria will reimbursed by the elected official from non-governmental funds. The authorized elected official has the option to request that the full board of commissioners approve any denied purchases in an open meeting.

(2)

Credit cards (permanent use): County credit cards that are issued directly to an authorized elected official shall only be used by the person whose name appears on the card. All receipts should be turned into the card administrator prior to month-end. Travel and meals must follow the same requirements as included in (a) above. All receipts will be reviewed by the finance office for accuracy and compliance with this article. Any purchases not fitting the criteria will be reimbursed by the authorized elected official from non-governmental funds. The authorized elected official has the option to request that the full board of commissioners approve any denied purchases in an open meeting.

(3)

Purchasing card (p-card): The county currently utilizes five p-cards countywide. Any authorized elected official that is issued a county p-card must utilize the Bank of America "works" program to account for his or her expenditures. These county p-cards are issued directly to one person, who is the only authorized user on the card. All receipts must be turned into the card administrator prior to month-end. All transactions must be approved by cardholder, supervisor, and accountant to ensure that all transactions are thoroughly vetted. Any issues must be resolved by a cardholder prior to approval. The purpose of each purchase must be included in the comments section of the works program.

(4)

Personal credit card purchases: County credit cards or p-cards shall be used whenever possible. However, in the event that a county credit card is not available, authorized elected officials can utilize a personal credit card and be reimbursed by the county. Reimbursement is not guaranteed. All reimbursements for personal credit card purchases will follow the same review procedures as a county credit card. Purchases must have a government purpose, be reasonable, and must have budget funds available. Reimbursements will not be made if any of these requirements are not met. The authorized elected official has the option to request that the full board of commissioners approve any denied purchases in an open meeting.

(5)

Credit cards for constitutional offices: Credit cards issued by constitutional officers for use by themselves and/or their employees are required to follow the same documentation requirements as other county purchases. All charges that are paid directly by an account handled or administered by the finance office of the board of commissioners shall follow this policy. For purchases made with accounts handled directly by the constitutional offices, elected officials of those offices have the option to follow this purchasing card and credit card ordinance for Greene County or may create a policy dedicated to their respective offices. Any policy created for their respective offices must be compliant with O.C.G.A. § 36-80-24 and shall include a requirement that the constitutional officer sign a document that includes all substantive provisions included in the user agreement applicable to county-issued purchasing cards. Any changes to the policy must be forwarded to the county's card administrator immediately. All purchases are still subject to open records laws, shall be maintained by the constitutional officer for the proper time periods, and the constitutional officer shall cause such purchases to be audited as directed by O.C.G.A. § 36-80-24.

(b)

Audits. The card administrator shall perform an annual review of the card program to ensure adequacy of internal policies and procedures, cardholder spending limits, monthly reconciliation procedures and documentation for transactions. Authorized elected officials and staff shall cooperate with such review.

(Res. of 12-14-2015, § VI)