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STATE OF WASHINGTON
County of Jefferson
In the Matter of Amending Attachment "A" }
Policy for Issuance and Use of Business }
Credit Cards by Employees of Jefferson } RESOLUTION NO. 25-O1
County }
WHEREAS, 39.58 RCW allows counties to use credit cards for official government
purchases and acquisition and Jefferson County Resolution 61-95, Attachment A sets out the policy for
the issuance to County Departments and the use of such cards by County employees; and,
WHEREAS, this policy has been in effect since 1995 and the Treasurer and Auditor have
reviewed the policy and have recommended changes to bring it up to date with current practice, and to
provide a more functional approach to the process for a County Department to request a credit card.
NOW, THEREFORE, BE IT RESOLVED, by the Board of Jefferson County
Commissioners, that the JEFFERSON COUNTYPOLICYFOR ISSUANCE AND USE OF
BUSINESS CREDIT CARDS BYEMPLOYEES OF JEFFERSON COUNTY (known as
Attachment A to Resolution No. 61-95) is hereby amended and re-adopted by the Board of
Jefferson County Commissioners as provided in Attachment A to this resolution.
~' ~ ~ ` .~'~~ ~~RDVED AND ADOPTED this day of ~ 2001.
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~ ` • ~ ~ ~ .- BOARD OF COMMISSIONERS
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C}J ~/ l t~i~. n Titterness, tuber
Lorna Delaney, CMC
Clerk of the Board
Richard Wojt, Member
ATTACHMENT "A" to RESOLUTION NO. 25-01
Amending Attachment A to Resolution No. 61-95
POLICY FOR ISSUANCE AND USE OF BUSINESS CREDIT CARDS
BY EMPLOYEES OF JEFFERSON COUNTY
POLICY STATEMENT
The use of business credit cards by County Departments will increase efficiency and fiscal
management by providing the opportunity to make official County purchases of goods at reduced
costs. The use of credit cards is NOT TO SUPPLANT OR SUPERSEDE the County's
Advance Travel Account or the voucher payment system.
RE UEST AND AUTHORIZATION FOR A DEPARTMENT CREDIT CARD:
County Elected Officials and Departments Heads who feel the operation of their department
would benefit by having a business credit card may make a request to the County Auditor. The
Auditor's review and recommendation is to provide for control of the number of companies
issuing credit cards to the County and to assure that the bills are paid in accordance with the
RCW and County polices. All requests will include the following backup documentation:
1. A list of the specific types of items to be purchased with a credit card.
2. An explanation of why these purchases can not be made efficiently through
the Advance Travel Account and or County voucher system.
3. A summary of the amounts spent on such purchases by month for the last
year to help establish a credit limit.
4. A list of the authorized department users of the card. The Elected
Official/Department Head will determine who is authorized to use the credit
card for their department.
5. If a credit card other than the MasterCard Business Card available through Bank
of America (per contract dated December 26, 1995 and extended on August 24,
1999) is necessary, include the following information:
a. The type of card being requested including the issuing bank, it's terms and
conditions of the credit card.
b. A statement explaining why this particular card is necessary.
After vertification of the information provided, the Auditor will forward the request to the
County Administrator with a recommendation for approval or denial.
The County Treasurer will negotiate the addition or change of the bank card with the
bank, have the card delivered to the appropriate department and maintain a master file on
all credit card users and credit limits.
Page 1 of 3
Attachment A to Resolution No. 25-01
The Treasurer's Office will submit an updated list annually to the Auditor and the Board
of County Commissioners.
DISTRIBUTION OF CARDS:
Jefferson County Elected Officials and Departments Heads are responsible for all purchases
made on the credit card(s) issued to their respective Department.
Cards will be issued to the Department (not individual employees) for the credit limit approved
by the Board of Commissioners.
The Auditor's Office will submit an updated list annually to the Treasurer and the Board of
Commissioners, of all the credit cards issued which includes the department issued to, the type of
card and bank or company of issuance, the authorized users of the card for that Department, and
the credit limit of the card.
AUTHORIZATION FOR USE:
The Auditor's Office will educate all authorized users of the card regarding the regulations and
policies for their use of the card.
CASH ADVANCES
ON CREDIT CARDS ARE PROHIBITED
Only purchases of properly authorized items for which funds have been approved in the
Departments budget are allowed.
No single item over $500 may be purchased on the credit card without prior written approval
of the Department Head, and Commissioners.
CREDIT CARD LIMITS:
The limit on each credit card issued will be determined and set by the Board of County
Commissioners. The Department information provided regarding the type of items to be
purchased with the card and the need for the card will be used in setting the card limit.
Page 2 of 3
Attachment A to Resolution No. ~;~pi.
PAYMENT OF BILLS:
The credit card bill will be paid in full each month by submission of the proper receipts. Receipts
are required for each purchase charged to the credit card, and must be attached to the statement
upon submission through the County's voucher payment system. An expense voucher and
receipts are required if authorized travel expenses are charged. Monthly payments on a balance
ARE NOT ALLOWED.
Finance charges and late charges are to be avoided if at all possible. Finance Charges, late
charges and/or annual fees are the responsibility of the Department and will be identified as a
separate budget item in the Department's budget.
RCW 42.24.115 (Section 3) states: If for any reason, disallowed charges are not repaid before
the charge card billing is due and payable, the County shall have a prior lien against and a right
to withhold any and all funds payable or to become payable to the official or employee up to an
amount of the the disallowed charges and interest at the same rate as charged by the company
which issued the charge card.
All charges will be paid in the budget year in which they are incurred. The Department must be
mindful to assure that any charges made at the end of the year which are for the current budget
year are to be paid before the deadline for the closing of that budget year.
Page 3 of 3