Chapter 2.128
CREDIT CARD POLICY
Sections:
2.128.030 Request and authorization for department/office credit card(s).
2.128.040 Issuance of credit cards.
2.128.050 Distribution, authorization, and control of credit card use.
2.128.060 Payment of accounts.
2.128.070 Unauthorized charges.
2.128.010 Policy statement.
Adams County recognizes that the use of credit cards by county departments/offices is an economical business practice that will improve fiscal management, ensure accountability of county expenditures, and remove undue burden from employees by providing the opportunity to make official county purchases in a more efficient manner. As such, Adams County shall implement and administer the following procedures and processes related to the use of credit cards by county employees.
County credit cards are expected to be utilized in limited circumstances and only for charges authorized by this policy. The use of credit cards is not to supersede the county’s advance travel account or the county voucher payment system. (Res. R-56-19 (Exh. A (part)))
2.128.020 Authority.
The technology services assistant is hereby authorized to sign bank credit card authorization documents and to issue credit cards to requesting departments/offices, in accordance with the rules and regulations outlined in this policy, upon written approval from the board of county commissioners.
The auditor shall audit use of credit cards for adherence to this policy and is hereby authorized to disallow any credit card charges not made in accordance with it. Additionally, the auditor’s review of charges to county credit cards is to ensure that corresponding accounts are paid in a manner conforming with the Revised Code of Washington and county policy.
The board of county commissioners shall have the responsibility to approve or deny a request put forth by a department/office for a credit card, authorize the technology services assistant to issue business credit cards to a department/office, recall from departments/offices any credit cards that are not utilized in accordance with this policy and shall, at their discretion, cancel said credit cards. (Res. R-56-19 (Exh. A (part)))
2.128.030 Request and authorization for department/office credit card(s).
Department directors who feel the operation of their department/office would benefit from having a business credit card shall complete and submit the credit card request form to the board of county commissioners. Department directors requesting a credit limit that exceeds the standard credit limit are required to attach justification for the increased limit to the form. Additionally, a credit card user agreement signed by each authorized user must be submitted with the credit card request form, affirming that each user will use the credit card in accordance with this policy.
Once the board of county commissioners determines there is sufficient need to warrant a department/office credit card, they will grant the request and authorize the technology services assistant to issue the credit card.
The standard limit on each credit card shall be set at five thousand dollars and each credit card will have a single purchase transaction limit of one thousand dollars. The board of county commissioners may approve a higher limit if the requesting department/office is able to demonstrate facts and circumstances that justify the need for a higher limit.
If a department director believes their department/office would benefit from an increased credit card limit or single purchase limit after the card has been issued, they can submit a completed credit card authorization: request for limit change form to the board of county commissioners. If the board of county commissioners approves the requested change, they will authorize the technology services assistant to increase the requested limit. If the need for the increased limit is temporary, i.e., for a specific one-time purchase, the board of county commissioners will authorize the limit increase on a temporary basis and give the technology services assistant clear direction to reduce the limit to the previous amount at a specific time. (Res. R-56-19 (Exh. A (part)))
2.128.040 Issuance of credit cards.
Upon receipt of authorization by the board of county commissioners, the technology services assistant will arrange for a credit card to be issued by the bank and delivered to the department/office.
The technology services assistant shall maintain a list of credit cards currently issued, the credit limits of each card (with corresponding justification for all cards over the standard limit), and a list of individuals authorized to use each card. Annually, the technology services assistant shall submit this list to the board of county commissioners for review.
At the direction of the department directors, the technology services assistant can provide the bank with a list of users who are authorized to inquire as to the details of the associated account. This will allow said users to contact the bank directly in the event a discrepancy with their charge must be resolved. (Res. R-56-19 (Exh. A (part)))
2.128.050 Distribution, authorization, and control of credit card use.
A. Adams County department directors are responsible for the distribution of their department/office credit card(s) and all purchases made on said card(s). As such, charges on a department/office credit card are subject to prior approval from the corresponding department director.
B. Department directors are responsible for educating all authorized users of their department/office card on the regulations and county policy governing their use of the card(s). They are also responsible for providing an updated list of authorized users to the technology services assistant any and every time there is a change. Department directors maintain the authority to revoke use of any credit card by personnel in their department/office at any time and remove them as authorized users.
C. Employees are only authorized to use credit cards to purchase specific items and/or services required as a function of their duties.
D. Authorized uses include:
1. Lodging;
2. Required registration fees or tuition;
3. Airfare and associated baggage fees;
4. Car rental;
5. Public transportation;
6. Gasoline and/or oil for county-owned vehicles only if unable to use credit card issued by the department of public works;
7. Parking fees;
8. Operating supplies;
9. Online purchases;
10. Meals and/or supplies provided pursuant to any applicable Adams County hosting policies.
E. Unauthorized uses include:
1. Gratuities;
2. Alcoholic beverages;
3. Personal purchases of any kind, including but not limited to meals, entertainment, fuel for personal automobiles, items or services for personal use, expenses incurred by a spouse or family member, etc.
F. Additionally:
1. Cash advances on credit cards are prohibited.
2. No capital outlay purchases may be made using a credit card unless authorized by the board of county commissioners or included in the approved budget.
3. Employees shall obtain an itemized receipt for each purchase made with the credit card and shall submit the same, together with a fully itemized expense voucher, to the office of the Adams County auditor no later than thirty days of the billing date. (Res. R-56-19 (Exh. A (part)))
2.128.060 Payment of accounts.
Departments/offices will pay the credit account in full each month. Monthly payments on accumulated credit card balances are not allowed. Itemized receipts are required and must be attached to the credit card statement upon submission to the county’s voucher payment system. All charges should be paid in the budget year they are incurred. Therefore, charges made close to year end should be avoided and/or expedited for payment. Charges can be paid prior to receiving the credit card statement.
Since the county processes vouchers each week, finance and late charges are to be avoided. If finance or late charges are assessed, they will be charged to the department/office and reported on a separate budget line item. (Res. R-56-19 (Exh. A (part)))
2.128.070 Unauthorized charges.
The county auditor shall evaluate all charges on county credit cards against this policy and the current guidelines of the State of Washington Attorney General. In the event a charge is not properly identified on the voucher or is determined by the auditor to be unauthorized, the official or employee responsible for said charge shall immediately reimburse the county in the amount of the charge.
If, for any reason, an unauthorized charge is not repaid before the credit account is due and payable, the county shall have 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 disallowed charges and interest at the rate charged by the company which issued the credit card. Nonpayment or delayed payments of unauthorized charges may constitute misuse of public funds and result in appropriate disciplinary action, up to and including termination. (Res. R-56-19 (Exh. A (part)))