HomeMy WebLinkAboutResolution 2016 (06) Resolution No. 6 (2016)
ST. ROB K, RESOLUTION APPROVING A PURCHASING POLICY
1 WHEREAS, the federal Office of Management and Budget(OMB)released the "final
2 guidance" on Uniform Administrative Requirements, Cost Principles and Audit Requirements
3 for Federal Awards; and
4
5 WHEREAS, as a result of the Omni-Circular, the County is required to have a purchasing
6 policy in place and effective as of January 1, 2016 as well as a conflict of interest policy; and
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8 WHEREAS, various County purchasing policies have been implemented throughout the
9 years without formal adoption by the County Board of Supervisors; and
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11 WHEREAS, County staff have developed the attached,proposed Purchasing Policy
12 combining elements from a 2008 policy, a 2013 draft policy developed by the County Highway
13 Commissioner and former Finance Director and have included additional elements including a
14 policy on conflict of interest and spending on certain County expenses; and
15
16 WHEREAS, to be in compliance with Federal guidelines, it is necessary for the County
17 Board of Supervisors to approve a County Purchasing Policy by January 1, 2016.
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19 THEREFORE, be it resolved that the St. Croix County Board of Supervisors hereby
20 approves the attached Purchasing Policy.
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22 FURTHER be it resolved that the attached Purchasing Policy is effective upon County
23 Board approval.
Legal-Fiscal-Administrative Approvals:
Legal Note:
Fiscal Impact: No financial impact.
, 1 I] 2(I5 tor I aI5 e Cox,Corpora our e B
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Pa ck County Adn ini 11.11.3/2015
12/16/15 Administration Committee APPROVED
......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ..........
RESULT: APPROVED [UNANIMOUS]
MOVER: Jill Ann Berke, Supervisor
SECONDER: Roy Sjoberg, Supervisor
AYES: Roy Sjoberg, Jill Ann Berke, Ron Kiesler, Judy Achterhof
EXCUSED: Travis Schachtner
Vote Confirmation.
htaer,Su 12n 11201 S
St. Croix County Board of Supervisors Action:
Roll Call -Vote Requirement—
....................................................................................................................................................................................................................................................................................................................................
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RESULT: ADOPTED AS AMENDED [UNANIMOUS]
MOVER: Roy Sjoberg, Supervisor
SECONDER: Jill Ann Berke, Supervisor
AYES: Ring, Babbitt, Novotny, Sjoberg, Koch, Nelson, Berke, Ostness, Larson, Hansen,
Kiesler, Brinkman, Peterson, Anderson, Achterhof, Leibfried, Peavey
ABSENT: Travis Schachtner, Chris Kilber
This Resolution was Adopted as Amended by the St. Croix County Board of Supervisors on January 5, 2016
Cindy Campbell, County Clerk
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PURCHASING POLICY
CONTENTS
SECTION1: GENERAL............................................................................................................3
SECTION 2: CONSIDERATIONS IN PURCHASING..........................................................7
SECTION 3: CERTAIN PURCHASES, SPECIAL PROVISIONS .......................... 9
SECTION 4: STANDARD PROCUREMENT PROCEDURES ............................... 12
SECTION 5: OTHER PURCHASING PROCESSES.............................................. 16
SECTION 6: MISCELLANEOUS PROVISIONS .................................................. 18
SECTION 7: PROCUREMENT AND FLEET CARD USE .................................... 1
SECTION 1: GENERAL
PURPOSE
The purpose of this policy is to provide for a fair, accountable, and transparent public procurement system
in St. Croix County (the County)implemented in compliance with Federal Law, State Statute,and County
Board policy, maximizing efficiency with the use of public funds and establishing a consistent public
purchasing process that meets high standards of integrity.
SCOPE
This policy applies to all county departments and all organizations for which the County is the fiscal agency
and where not superseded by State or Federal law, rule or regulation or other funding agreements or
contractual provisions.
DEFINITIONS
For purposes of this policy,the following terms have the meanings given:
1. ACID Test is an acronym for a tool/tip that can be used to code invoices with appropriate
information. Departments may find it helpful to give each invoice the ACID test prior to
submitting to Finance. The acronym is defined as
• Account to charge to
• Category or description of item purchased
• Initials or who approves the payment
• Date the transaction was approved
2. Bid or RFB—Request for Bid, also referred to as a"sealed bid". An RFB is a formal
process with a broader selection of vendors and prices that is more restrictive than a
quote and has more of a connotation of an obligation to award to the lowest bidder. An
RFB is usually for requirements over$100,000, is competitive and the successful bidder
usually is the one with the lowest bid. It can be used for large or small items. These
items have narrowly defined specification limits and a much smaller range of options and
variances in quality and use. (i.e. Banking services that provide very specific
accommodations and activities to be performed over a defined period of time often fall
into this category.) It is recommended to use the term "lowest responsible bidder".
3. Business means a corporation, partnership, individual, sole proprietorship,joint
stock company,joint venture, or any other private legal entity.
4. Certificate of insurance means a document issued by an insurer providing evidence that an
insurance policy exists and including information such as insurer, insurance agency, insured,
types of insurance,policy numbers, effective dates,limits,certificate holder, cancellation
procedure, special provisions, e.g., additional insured, and the name of the representative
authorizing the policy.
S. Change order means a written method of modifying a contract (purchase order) after it
has been written by way of another purchase order.
6. Contract is written evidence of an agreement between two parties (e.g. the County and a vendor) to
perform some act or service. A contract may cover a specific transaction or a series of
transactions. A contract is legally enforceable on both parties.
7. Cost is the sum of the dollar amounts of the product or item, plus all other dollar amounts that
are needed to actually get it in service; such as electrical needs, space considerations,
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licensing, staff time to obtain, set-up, on-going operational fees (such as monthly data plans),
etc.
8. Emergency is a circumstance, physical condition, practice, method, or operation which would,
unless immediate action is taken, present an imminent risk to public health, safety, or welfare
or which would interrupt or create a substantial risk of interruption of essential government
services.
9. Estimate is a general budgetary or planning figure used as a guide. This may vary over or
under from the actual cost and is used many times in building a budget and/or if it is desirable
to continue with the possibility of a purchase. Some services only lend themselves to
estimates due to many unknowns that make it difficult to establish a firm cost figure until
either the work is underway or further investigation can take place.
10. Invoice means a document that itemizes charges for materials or services furnished
upon which payment is due.
11. Lease means an agreement, whether oral or written, for transfer of possession of real
property, or both real and personal property, for a definite period of time.
12. Obsolete Property is any property owned by the County that is no longer of use to the
County.
13. Petty cash means a fund in the form of currency or coin that is advanced by an
organization unit from appropriated funds to an authorized employee.
14. Price is the dollar amount of a product or item itself without factoring in any other dollar
figures.
15. Procurement means the entire span of acquisition from determination of need through
final disposition, with purchasing one segment of this cycle.
16. Procurement cards are credit cards issued to purchasing agents to simplify the procurement
of smaller items.
17. Professional services are unique, technical and/or infrequent functions performed by an
independent contractor qualified by education, experience and/or technical ability to provide
services of a specific project nature and predominately intellectual in character.
18. Proposal or RFP —Request for Proposal is typically used for a more formal and broader
selection of prices and options and recommendations from a variety of vendors that has
flexibility for the selection that "fits"best into your operation. While generally used for
requirements of$25,000 or more, an RFP is often employed where the selection of a supplier
cannot be made solely on the basis of the lowest price. An RFP is used to procure the most
cost-effective solution based upon evaluation criteria identified in the RFP. It affords the
opportunity for creative solutions to a problem, requirement, or objective. Analysis of
proposals allows them to be incorporated into the bigger picture "value" of the purchase with
other factors incorporated into the equation and decision making process. This allows the
Department Head to differentiate between price, cost, and value, (i.e. a lower priced vehicle
may appear to be the right choice until the cost, options available, and use of it is considered.
19. Public works projects are as defined in Wisconsin Statutes section 59.29 as amended from time
to time.
20. Purchase order means a formal offer to buy.
21. Purchasing agent means that person entrusted by this policy to represent their department
and authorized to initiate purchasing transactions.
22. Quotation means a vendor reply to inquiry, giving terms and conditions of sale, or an offer to
sell.
23. Quote or RFQ —Request for Quote are usually informal in nature. They can be
verbal/informal or written/informal, are used for quick comparisons, and aid in faster
decision making. An RFQ is normally sent out when a request is received for goods and
services valued at less than $25,000. The process is kept simple so that the transaction can
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be completed quickly. Quotes are used for smaller items that have no or very little variance
in quality, function, or type, (i.e. an office task chair is quite consistent across all vendors.)
Obtain at least three (3) or more quotes to provide adequate competitive comparable
information whenever possible.
24. Responsible bidder means a business that has the capability in all respects to perform fully the
contract requirements, and the experience integrity, reliability, capacity, facilities, equipment,
and credit which will a good faith performance.
25. Responsive bidder means abusiness who has submitted abid,which conforms in all material
respects to the requirements, set forth in the invitation for bids.
26. Requestfor proposal means an invitation presented for vendors to submit a proposal on a
specific commodity or service.
27. Requestfor quotation means an invitation for vendors to submit a proposal when the
specifications of a product or service are already known and when price is the main or only
factor in selecting the successful bidder.
28. Surplus Property is any property in a County department that is no longer of use to that
department.
29. Transfer is the movement of County property from one County department to another.
30. Upgrade is a trade-in or advancement to a new model of an existing product or brand that
has already proven to fit into current operations and has value to continuing its use.
Current prices can be verified and double-checked for accuracy and comfort.
31. Value is the long-range life cycle total dollar cost of purchasing and using the product or
item, which includes the price of the product or item, the cost to get it in service, the
ongoing expense comparisons that contribute to the use in the operation over its life. For
example; comparing a set of plow blades that are double the price of a lower priced blade,
but last four times longer, resulting in lower lifetime expenses and lower down time
expenses (down time cost avoidance)in changing blades more frequently.
32. Vendormeans a business with which the County has purchased or may purchase a good or
service.
33. W-9 form means a document issued by the United States Internal Revenue Service (IRS)
for certain tax purposes.
RESPONSIBILITIES
The following agencies have the responsibilities assigned them under this policy in addition to those
assigned under other policies, State and Federal laws and regulations.
DEPARTMENT OF ADMINISTRATION
Except as otherwise provided in this policy, the purchasing policy must be implemented and administered
by the County Administrator or his/her designee. In so doing, the Administrator or designee must:
• Oversee all bid specifications based on information furnished by the department for which
the purchase is to be made, ensuring that the bid specifications fully describe the goods or
services to be purchased and clearly differentiate the same from similar goods or services;
• Determine the form and required contents of all requests for proposal and requests for
quotation;
• Ensure compliance with all written policies, administrative practices and procedures as
adopted by the County Board;
• Ensure the maintenance of the fixed asset inventory;
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• Periodically review and recommend modifications and changes to purchasing policies,
administrative procedures and practices where necessary;
• Ensure departments have adequate funds available to undertake a requested purchase
and, if not, modify or cancel the purchase to ensure budget compliance;
• Review and, as needed, amend the quality and quantity of goods or services requested or
otherwise make substitutions;
• Ensure all bids are adequately publicized to inform local bidders; and
• Maintain oversight over department purchase requests as they relate to need, quality,
price, and conformity with County standardization practices.
DEPARTMENT HEAD
It is the responsibility of the department head to:
• Ensure that there are funds budgeted to pay for purchases;
• Report to the County Administrator any purchasing deviations from line items budgeted;
• Document the receipt of all merchandise or services purchased;
• Prepare appropriate invoices for payment; and
• Properly record purchases made under the proper line item account code.
DEPARTMENTAL PURCHASING AGENT
It is the responsibility of the purchasing agent to:
• Ensure that all relevant Board policies, State and Federal laws are followed;
• Prepare all necessary documentation as required by this policy including requests for
proposal and requests for quotation;
• Determine the method of purchasing that is the most appropriate;
• Conduct the purchasing process; and
• Preserve and transmit all required documentation to the department head.
ETHICAL STANDARDS/CONFLICT OF INTEREST:
County employees must meet the highest standards of integrity in public procurement and failure to do so
will be subject to disciplinary action. Accordingly:
• Some vendors provide gifts or gratuities for placing orders with them. County employees
shall not solicit or accept anything of value for the performance of any services or duties.
Any items received, such as gifts or gratuities, become the property of County.
• Purchases by the County for the personal use of an employee or official are prohibited even if
reimbursement is made to the County for the cost of the purchase.
• County employees shall not, by act of commission or omission, in their capacities as
employees of the County, exercise discretionary power in a manner inconsistent with the
duties of their positions or the rights of other or with the intent to obtain dishonest
advantages for themselves or for others. Specifically, if any staff member feels that there
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may be a possible conflict of interest or an appearance of a conflict of interest in his/her role
regarding the purchase of any product or service, he/she should bring it to the attention of the
Department Head/Corporation Counsel for review. If it is determined that a conflict of
interest exists, that person shall be removed from the decision making process regarding that
specific purchase.
• No employee may disclose confidential proprietary information from solicitations to other
vendors or use that information for personal gain.
• All procurement transactions shall be conducted in a manner that provides maximum open
and free competition, based on merit and objectivity, and free from any influences of
prejudices, personal bias, or conflicts of interest.
Any purchase made by an employee or county official that is contrary to these ethical provisions must in
no way obligate the County for payment. Any such purchase will be considered a personal liability of the
involved employee or official.
SECTION 2: CONSIDERATIONS IN PURCHASING
ENERGY CONSUMPTION
The County Board of Supervisors recognizes the importance of energy conservation in cost control and in
environmental protection. Accordingly, in purchasing capital equipment that has an energy use of
significance a department should work with the Facilities Department to request energy consumption data
from all vendors in any request for proposals and may consider potential energy costs in determining the
lowest bidder.
CONTRACTING AUTHORITY
Only the County Board Chair or the County Administrator can legally bind the County to any total lease
valued or contract valued at or above $25,000 unless State law requires the signature of the County
Treasurer or the County Clerk or any other party. Copies must be forwarded to the Department of
Administration. The Human Services Department and Public Health Department may serve as a
contracting authority for client services under $25,000 annually, with any contract above that amount
approved by the County Administrator.
PUBLIC WORKS PROJECTS
If the estimated cost of any public works is between $3,000 and $25,000, a Class 1 Notice is required
before a contract for the work is awarded or a contract is awarded with a person qualified as a
bidder/proposer under Wis. Stat. § 66.0901(2).
Pursuant to Wis. Stat. § 59.52(29), all public works, including any contract for the construction, repair,
remodeling or improvement of any public work, building, or furnishing of supplies or material of any kind
where the estimated cost of such work will exceed $25,000 shall be let by contract to the lowest
responsible bidder.
A contract, the estimated cost of which exceeds $25,000, shall be let and entered into under Wis. Stat. §
66.0901, except that the Board may by a three-fourths vote of all the members entitled to a seat provide
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that any class of public works or any part thereof may be done directly by the County without submitting
the same for bids. This subsection does not apply to highway contracts which the Highway
Commissioner is authorized by law to let or make.
The Highway Commissioner, pursuant to Wis. Stat. § 83.015, shall: purchase and sell county road
machinery as authorized in the budget; determine whether each piece of county aid construction shall be
let by contract or shall be done by day labor; enter into contracts in the name of the County, and make
necessary arrangements for the proper prosecution of the construction and maintenance of highways
provided for by the County Board.
Upon consulting with the Corporation Counsel's Office, a determination will be made with the
Department Head to obtain at least three (3) written bids or proposals for purchases OR conduct an RFB
or RFP depending upon the best interests of the County. The appropriate departmental purchasing agent
will work with the Department throughout the purchasing process and through vendor selection. For sole
source purchases, the department must prepare the necessary documentation on why the purchase should
be considered sole source.
STEPS:
1. Unless noted elsewhere in this document, all public works products/services are to be
completed in consult with the Corporation Counsel.
2. Department determines the need for products or services.
3. Department and Corporation Counsel determine the best method for solicitation and will
work with the departmental purchasing agent to develop specifications and evaluation
criteria.
4. Solicitations shall follow Wisconsin Statutes.
5. The departmental purchasing agent works with the department to select the most
responsive, responsible vendor.
6. As necessary, the departmental purchasing agent will develop the resulting contract with
the department, Corporation Counsel, and the vendor.
7. Once Corporation Counsel has approved the contract as to form, the department will
route the contract to the appropriate County authority and vendor for signatures.
8. The departmental purchasing agent will then file a fully executed copy of the contract
with the County Clerk and send copies of the contract to the department and the vendor.
9. Delivery of products and/or services by the vendor.
10. Acceptance of products or services by the department.
11. Department processes invoice for payment with appropriate information (i.e. voucher).
12. Department Head forwards the approved invoice/voucher to the appropriate financial
personnel for processing.
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13. Vendor is paid for services.
14. Procurement procedure is complete until the product is ready for disposal.
SECTION 3:CERTAIN PURCHASES,SPECIAL PROVISIONS
GRANT FUNDED PURCHASES
Unless specifically prohibited by the granting authority, grants must be administered through a written
contractual agreement between the County and the party providing the service. All purchases made with
grant funds must comply with the terms and conditions of the grant and this policy. If the grant
requirements conflict with this policy, the County Administrator may suspend those provisions of this
policy only for the specific grant and for the duration of that grant. The department head is responsible to
comply with purchases covered by grant funds.
Uniform Grant Guidance issued by the Federal Office of Management and Budget (OMB) outlined the
following procurement standards for all dollars applied to federal grant programs:
A. Micro Purchases (Items less than $3,000):
Procurement by micro-purchase is the acquisition of supplies or services, the aggregate dollar amount of
which does not exceed the micro-purchase threshold (§200.67 Micro-purchase). To the extent practicable,
the non-Federal entity must distribute micro-purchases equitably among qualified suppliers. Micro-
purchases may be awarded without soliciting competitive quotations if the non-Federal entity considers the
price to be reasonable.
B. Small Purchases (Items between $3,000 and$150,000):
Small purchase procedures are those relatively simple and informal procurement methods for securing
services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If
small purchase procedures are used,price or rate quotations must be obtained from an adequate number of
qualified sources.
C. Large Purchases (Items greater than $150,000):
Follow requirements under 1 (construction) or 2 (all other)below depending on applicability.
1. Sealed Bids for Construction Contracts:Note that a federally funded public works project shall follow
the lower dollar threshold requirements of Wisconsin Statutes §§ 66.0901 and 59.52(29) outlined in
the public works projects section above. Bids are publicly solicited and a firm fixed price contract
(lump sum or unit price)is awarded to the responsible bidder whose bid, conforming with all the
material terms and conditions of the invitation for bids,is the lowest in price.
In order for sealed bidding to be feasible, the following conditions should be present:
(i) A complete, adequate, and realistic specification or purchase description is available;
(ii) Two or more responsible bidders are willing and able to compete effectively for the business;
and
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(iii) The procurement lends itself to a firm fixed price contract and the selection of the successful
bidder can be made principally on the basis of price.
If sealed bids are used, the following requirements apply:
(i) Bids must be solicited from an adequate number of known suppliers,providing them sufficient
response time prior to the date set for opening the bids, for state, local, and tribal governments, the
invitation for bids must be publically advertised;
(ii) The invitation for bids,which will include any specifications and pertinent attachments, must
define the items or services in order for the bidder to properly respond;
(iii)All bids will be opened at the time and place prescribed in the invitation for bids, and for local
and tribal governments, the bids must be opened publicly;
(iv) A firm fixed price contract award will be made in writing to the lowest responsive and
responsible bidder. Where specified in bidding documents, factors such as discounts,
transportation cost, and life cycle costs must be considered in determining which bid is lowest.
Payment discounts will only be used to determine the low bid when prior experience indicates that
such discounts are usually taken advantage of, and
(v) Any or all bids may be rejected if there is a sound documented reason.
2. Competitive Proposals for Other Contracts Greater than $150,000: The technique of competitive
proposals is normally conducted with more than one source submitting an offer, and either a fixed
price or cost-reimbursement type contract is awarded. It is generally used when conditions are not
appropriate for the use of sealed bids. If this method is used, the following requirements apply:
(i) Requests for proposals must be publicized and identify all evaluation factors and their relative
importance. Any response to publicized requests for proposals must be considered to the
maximum extent practical;
(ii)Proposals must be solicited from an adequate number of qualified sources;
(iii) The non-Federal entity must have a written method for conducting technical evaluations of
the proposals received and for selecting recipients;
(iv) Contracts must be awarded to the responsible firm whose proposal is most advantageous to
the program, with price and other factors considered; and
(v) The non-Federal entity may use competitive proposal procedures for qualifications-based
procurement of architectural/engineering (A/E)professional services whereby competitors'
qualifications are evaluated and the most qualified competitor is selected, subject to negotiation of
fair and reasonable compensation. The method,where price is not used as a selection factor, can
only be used in procurement of A/E professional services. It cannot be used to purchase other
types of services though A/E firms are a potential source to perform the proposed effort.
D. Noncompetitive Proposals:
Procurement by noncompetitive proposals is procurement through solicitation of a proposal from only
one source and may be used only when one or more of the following circumstances apply:
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(1) The item is available only from a single source;
(2) The public exigency or emergency for the requirement will not permit a delay resulting from
competitive solicitation;
(3) The Federal awarding agency or pass-through entity expressly authorizes noncompetitive
proposals in response to a written request from the non-Federal entity; or
(4) After solicitation of a number of sources, competition is determined inadequate.
PROMOTIONAL ITEMS
Departments may purchase items of negligible value for educational or promotional purposes to be given
to members of the public only at events generally open to the public or educational sessions. Such items
must be clearly and permanently marked with the name of the County and the department or agency and
funding for these purposes specifically identified in the annual budget.
COMPUTER PURCHASES
In addition to the approval by the Department of Administration, purchase or lease of computer hardware
and software must be managed and authorized for procurement by the Department of Information
Technology. For purposes of this section, computer hardware also includes copiers. The Director of
Information Technology will manage and procure all requisitions for computer hardware and software.
Technological compatibility must be a consideration in awarding any contracts for computer hardware
and software.
PURCHASES OF LEGAL SERVICES
No purchasing agent may approve the purchase of legal services without the prior approval of the
corporation counsel. The corporation counsel may establish a procedure for granting such approval.
END OF YEAR PURCHASES
Unless provided by other policy, State and Federal law, grant or other funding contract, all expenditures
for capital assets must be made so that delivery of that asset occurs on or before December 31 in the year
in which the purchase was authorized unless authorized by the County administrator or his/her designee.
HIGHWAY DEPARTMENT CONTRACTS
Pursuant to Wisconsin Statutes section 83.035 as in effect at any given time,the highway commissioner,
with the approval of the County Transportation Committee, is authorized to execute contracts for the
purpose of enabling the County to construct and maintain streets and highways in cities,villages and
towns within the County,with a copy filed with each respective clerk. Maintenance includes the
furnishing of any road supplies and equipment to these municipalities. The highway department may not
undertake construction or maintenance for such municipalities in excess of the County aid authorized by
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the County Board.
All contracts executed with any municipality for such roadwork must provide that payment in full must be
made to the County within 120 days of the completion of such roadwork. If municipality fails to make
payment in full within this time, the highway department may not undertake any further work of any type
or furnish any road supplies or equipment for or to this municipality. Further, if a municipality fails to
make payment in full within this time, any unpaid balance outstanding bears interest at the rate of 5% per
annum until paid. Highway contracts entered into under the authority of this policy must follow the
standard contract approval and route and process as established by County policies and procedures as
well as conformity with State law.
INDEFINITE QUANTITY CONTRACTS
Notwithstanding any other provision of this policy, and as permissible under state and federal law, rules
and regulations, the highway commissioner may enter into a contract to procure materials for
construction, maintenance and repair of highways valid for a period not to exceed one year. For purposes
of this section, an indefinite quantity contract means an agreement to procure these materials at a set rate
per amount, with the total amount to be purchased estimated only. These contracts must competitively
bid following the standard procurement procedure appropriate for the estimated dollar cost of materials
to be purchased during that year.
PROHIBITED EXPENDITURES
Unless specifically authorized by the County Board of Supervisors, the following expenditures may not be
made using County funds:
• Entertainment expenditures such as tickets for admission to public entertainment events, theaters,
and similar;
• Alcoholic beverages and tobacco, except in conjunction with a compliance investigation;
• Retirement parties or similar events including awards and gifts unless the retiring employee has
had at least 10 years of service to the County, the parry or event is open to County Board and/or
general staff, and the total cost for cake, beverages, etc. does not exceed $200;
• Charitable contributions made by County employees;
• Common courtesy expenditures such as flowers or cards for ill county employees or local officials;
and
• Any travel or related expense for employee's spouse, other family members or for any
acquaintances.
SECTION 4: STANDARD PROCUREMENT PROCEDURE
DETERMINATION OF NEED
A department head, or his/her designee, must initiate the procurement process through a determination
of need, that the operation of that department requires the purchase of goods or services from an external
vendor. If funds for that purpose have been appropriated in the annual budget, the department head or
his/her designee may initiate this process by transmitting a request to the purchasing agent for that
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department or division. If funds for that purpose have not been appropriated, the procurement process
may not be initiated until such time as funds are appropriated.
PROCEDURES FOR COMPETITIVE BIDS
Departments must use a bidding process in purchasing unless otherwise provided in this policy and even
if not required are encouraged to do so.Awards must be made to the lowest responsible bidder. In
determining the lowest bidder, the purchasing agent may consider cost of operation over the life of the
item. When comparing bids or quotes,the following elements must be considered: price, conformity with
original specifications, warranty, delivery date(if specified), and freight charges. Upon reviewing the bid
results, the purchasing agent may elect to solicit additional bids. The Department of Administration will
be the agent of record on the purchase order; it is their responsibility to see that the requirement for
competitive bidding has been met.
PURCHASES IN PROCESS
Except as permitted by the sole source purchase provisions of this policy, all purchasing agents must
follow the procedures listed below based on the amount of the purchase. No purchase of a single good or
commodity at the same general time may be divided into separate purchases to qualify for a lower
threshold of approval, process or documentation.
ORDERS LESS THAN $3,000
1. If a purchasing agent determines the expected cost of the purchase is less than $3,000 and the
goods or services are not offered on standard contracts,the purchasing agent may place the order
directly with the vendor using his or her best judgment as the basis for vendor selection.
2 Once the order is accepted by the vendor and the delivery of goods and services takes place the
purchasing agent completes a direct payment voucher or a purchase order payment voucher if a
purchase order has been issued attaching the appropriate invoice unless this purchase qualifies for
completion using a procurement card.
3. The purchasing agent must forward the approved direct payment voucher to the department of
administration for processing except in the case of purchases made through a procurement card.
4 The department of administration must, on submission of the appropriate documentation, pay the
vendor of these goods or services.
ORDERS GREATERTHAN OREQUAL TO$3,000 AND LESS THAN 150,000
1. The purchasing agent must obtain at least two informal bids, i.e. not necessarily in writing or
obtained through a full request for proposal process. These bids may include current price lists or
catalogs, recent price quotations on file (within 30 days),phone or verbal quotations solicited from
vendors and written informal price bids (including faxes).
2 Once the department secures the lowest informal bid the purchase/order may be placed with the
successful bidder. After the delivery of goods or services takes place the department completes a
voucher for payment attaching the invoice, purchase order, and documentation of the informal
bids.
3. The purchasing agent must forward the approved direct payment voucher to the department of
administration for processing.
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4 The department of administration must, on submission of the appropriate documentation, pay the
vendor of these goods or services
ORDERS GREATER THAN OR EQUAL TO $150,000 - COMPETITIVE PROPOSALS
1. The purchasing agent must forward specifications and requirements and bid documentation to the
department of administration for approval, including justification for specification of a specific
brand or model that may limit competition.
2 The finance manager or his/her designee must review the designation and approve the process,
including specification of a specific brand or model.
3. On approval, the purchasing agent must issue a request for proposals, allowing two weeks for a
response unless another time period is authorized by the finance manager and obtain three formal
written bids or proposals.
4 If vendors submit bids for a product or service different from that specified, a determination must
be made if the alternate item is an equal substitution. The vendor must provide sufficient product
information for the user to evaluate the alternate item. If not awarding to the low bidder,
justification for not accepting the low bid must be documented.
5. The purchasing agent must document at least three formal written bids or proposals, which may
include faxed and emailed bids or proposals. The prices quoted must represent all costs including
delivery and, if applicable, estimated energy usage over the life the equipment.
6 The department must execute a purchase order to the successful bidder. All purchasing documents
are to be reviewed by the department of administration to ensure proper procedure was followed
upon approval.
7. Following delivery of goods and services by the vendor and acceptance of goods or services by the
designated department, the department must complete an electronic receipt of the goods and
services.
8. On receipt of the invoice and completion of the electronic receipt,the department of
administration must pay the vendor of these services or goods.
ORDERS GREATER THAN OR EQUAL TO $500,000 - SEALED BIDS
1. A department head must request authorization from the department of administration to proceed
with the advertisement of bids, furnishing complete and detailed specifications on the item to be
purchased including any specification of a particular brand or model that may limit competition.
2. A department head must develop a written request for proposals and submit to the
department of administration for publication.
3. The finance manager or his/her designee must review the designation and approve the process,
including specification of a specific brand or model.
4. On authorization, the department of administration must publicly advertise the bid on the County
website.
5. All bids received must be sealed and received prior to the determined date of opening.
6. All bids received must be publicly opened,with the department head and/or purchasing agent
and a representative of the department of administration present
7. If vendors submit bids for a product or service different from that specified, a determination must
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be made if the alternate item is an equal substitution. The vendor must provide sufficient product
information for the user to evaluate the alternate item. If not awarding to the low bidder,
justification for not accepting the low bid must be documented.
8. Decision on bid award is the responsibility of the purchasing agent.No award of any formal sealed
bid results may be made without prior approval of the finance manager.
SOLE SOURCE PURCHASES
It is the expectation of the County Board of Supervisors that all purchases will be made under full and open
competition except as provided in this section. Justification for other than full and open competition may
be:
ONLY ONE RESPONSIBLE SOURCE:The supplies orservices required by the department or
agency are available from only one responsible source and no other type of supplies or services
will satisfy agency requirements. In the determination of only one responsible source,
documentation must cite specific reasons for such exemption, such as compatibility with existing
equipment,professional services that involve specific knowledge or familiarity with County
activities not otherwise available, or that only one supplier exists to provide particular goods or
services.
FUNDING SPECIFICATION: The source ofthe funding,e.g.granting agency specifies asingle
source for goods or services. Documentation requesting sole source purchases must include a
copy of those provisions specifying this source.
UNUSUAL AND COMPELLI N G URGE NCY: The department or agency's need for the supplies or
services is of such an unusual and compelling urgency that the County would be seriously injured
unless the agency is permitted to limit the number of sources from which it solicits bids or
proposals. Solicitation from as many potential sources as is practicable under the circumstances is
required. This urgency may also extend to delays in procurement through other vendors that
would be unacceptable to the County. This authority will not be approved if it is determined that
the urgency is due to a lack of advance planning by the department or agency.
Documentation for an emergency purchase must also include an explanation of the emergency, the
financial or operational damage or risk of damage that will or may occur if needs are not satisfied
immediately, why the needs were not or could not be anticipated so that goods or services could not
have been purchased following standard procedures.
In all justifications made under this section,the requesting purchasing agent must list the reason and
process used for selecting the vendor and documentation supporting the cost in the absence of
directly comparable market data.
INVOICES
An invoice must be itemized and provided to the Finance Department before any payment may be
authorized. An invoice must contain:
• Purchase order number, if used;
• Itemized list of merchandise shipped;
• Prices, terms, date, quantities and all other pertinent information about the purchase; and
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• All charges for delivery, freight listed separately from the merchandise.
Payments requests sent to the department of administration must be accompanied by the original invoice,
including any supporting documentation. An email or fax copy of the invoice will also suffice provided
that an original invoice number is provided. No payment may be made on pro forma Invoices. All
invoices must be made out to the County with the goods and services shipped to the County.
CHANGE ORDER
A written change order may be issued only by the department head with the approval of the finance
manager. Changes made by others in the purchasing process once an initial purchase order has been
approved are considered invalid and their issuance subject to disciplinary action.
PREPAYMENTS
No goods or services may be purchased using prepayments (excluding employee travel expenses), or
payment before receipt, without the written authorization of the County administrator or his/her
designee.
SECTION 5: O T HER PURCHASING PROCESSES
STATE CONTRACT
If so determined by the department head, the purchasing agent may use existing contracts bid by the
State of Wisconsin and bypass the competitive bidding process outlined in this policy for purchases of less
than $15,000. Purchases greater than $15,000 require prior approval by the County administrator. For
purposes of this policy, any purchase made from the State of Wisconsin cooperative purchase contract
constitutes compliance with any competitive bidding requirements. Further, the State contract amount
may be used as price comparisons for the purpose of the competitive bidding requirements for identical
items
COOPERATIVE PURCHASING
Departments may participate with a network of other governmental agencies for cooperative purchasing
up to $15,000 which will meet the competitive bidding requirements. An example of this is the fuel
contract.
STANDARD CONTRACTS
Notwithstanding other provisions of this policy, if the finance manager has standardized the
purchasing of a good or service and has issued standard purchase orders or contracts for these goods
or services, such goods or services must be purchased from these vendors.
PURCHASES FROM COUNTY EMPLOYEES AND OFFICIALS
Provided all other provisions of this policy requirement are met, any single public official or county
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employee may enter into contract with or sell to the County in which they have a private interest in
and that it does not exceed an aggregated amount of$15,000 per year (see Wisconsin Statutes
946.13). In addition, all such purchases must be made with full disclosure, meaning discussion at a
meeting of the Administration Committee prior to the purchase.
PROCUREMENT CARDS
Procurement cards must be issued by the department of administration to purchasing agents after the
agent has been trained in purchasing policy. Each card must have a dollar limit set by the finance
manager; no purchase in excess of this limit may be made without the authorization of the finance
manager. Other than as specified, use of a procurement card does not negate any other requirements of
this policy.
SALES TAX EXEMPTION
As the County is exempt from Wisconsin State sales tax; employees must provide sales tax exemption
information to any hotels, car rental company and similar when traveling on county business.
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SECTION 6: MISCELLANEOUS PROVISIONS
DISPOSAL OF EXCESS SUPPLIES OR OBSOLETE EQUIPMENT
Supplies or equipment no longer serving a useful purpose must be reported to the Facilities Director.
For items of other than negligible value,the Facilities Director must dispose of the supplies or
equipment by transferring the material to a department which may need similar supplies or
equipment,by competitive sealed bidding, by public auction, or in such a manner considered to be in
the best interest of the County. County owned supplies or equipment must not be sold to County
employees except by public auction or through public, competitive bidding.
CERTIFICATE OF INSURANCE
A certificate of insurance is required by the County when contracts with a vendor for materials,
equipment, construction, remodeling, supplies, or services, that vendor's activities and the goods
provided create an inherent liability risk to the County. The contractor must add "County of St.
Croix,its officers, employees, and agents" as an additional insured under the commercial general,
automobile and contractor's pollution liability and workers' compensation policies.
Certificates are required for contracted service vendors and require receipt of the certificate and
continued renewal of the certificate while the contract exists.
W-9 FORM
Vendors doing business with the County must provide a signed form W-9 to the department of
administration before payment will be authorized.
LAW ENFORCEMENT/EMERGENCY EVENT MEAL PURCHASES
Notwithstanding any policy to the contrary, the sheriff or his/her designee may authorize the
purchase of meals for law enforcement employees or volunteers at an accident or crime scene,
natural disaster, search and rescue operation or a cooperative event with another law enforcement
department where the required time commitment spans a traditional meal time and it is impractical
to leave the scene. The maximum amount per meal may not exceed the maximum amount stated in
the relevant travel policy.
COUNTY PURCHASES FOR PERSONAL USE
A purchase for personal, non-County use is strictly prohibited by the County. County employees
shall not use their position with the County to secure discounts or free products for their own
personal purchases or to defray paying sales tax. This does not limit the ability of employees to
receive discounts normally available to all County employees.
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PERSONAL GIFTS OR GRATUITIES
OFFICES HEADED BY ELECTED OFFICIALS
While elected officials are responsible to the voters and not technically under County supervision,
it is in the best interest of the County that purchasing procedures within the County are
standardized as much as possible. These procedures are for the elected officials to use, as well as,
to assist them with the budget they are responsible for and satisfy the various requirements and
regulations of the County.
DE MINIMIS FRINGE BENEFITS/GIFT CARDS
In general, a de minimis benefit is one for which, considering its value and the frequency with
which it is provided, is so small as to make accounting for it unreasonable or impractical. The IRS
has determined that cash, gift certificates, gift cards, etc. are not excludable from income as a de
minimis benefit thus, gift cards provided to employees as incentives or awards are taxable income
to the recipient.
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0720 03
St. Croix County
Procurement Card, Fleet Card &
Employee Reimbursement
1
County Procurement Card Manual
Table of Contents
General Program Policy and Procedures .................................. 3
General Program Overview.......................................................... 4
Definitions....................................................................................4
Receiving a Procurement Card ................................................. 5
Authorized Procurement Card Use ........................................... 5
Unauthorized Procurement Card Use ....................................... 6
Making a Purchase........................................................................6-7
Cardholder Record Keeping ..................................................... 7
Review of Monthly Statement.................................................... 7-8
Monthly Account Statements .................................................... 9
CardSecurity ............................................................................9
Cardholder Separation.................................................................. 9-10
Annual Review of Active Cards................................................. 10
Personal Liability and Your Credit Rating................................. 10
Other Bookkeeping Items ......................................................... 10-11
Employee Expense Reimbursements .........................................11
County Employee Expense Reimbursement Form ................... 12
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General Program Policy and Procedures
Welcome to the County's Procurement I Fleet Card Program!
The Procurement & Fleet Card Manual is a guideline for the credit card program. It
contains detailed information that management, individual cardholders and
procurement specialists need to make the program work effectively and efficiently.
Each department is responsible for the program within its respective area, and shall
submit reconciled card statements to the Department of Administration for timely
payment.
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General Program Policy and Procedures
The purpose of this manual is to establish protocols that prescribe the use of County-
issued credit cards provided to authorize personnel to make the purchase of goods
and/or services for the County.
General Program Overview
This program was established to provide a more rapid turnaround of requisitions for
low-dollar value goods and to reduce paperwork and handling costs. By using the
County Procurement Card, you dramatically shorten the traditional requisition process.
Procurement specialists and individuals who are issued credit cards may now initiate
transactions in-person, by telephone or internet to receive goods. Payments to
vendors are made via the Visa settlement system. Accounts Payable will make
periodic settlements with the credit card bank.
Definitions
Approving Authority: The Department Representative who will review and approve
a cardholder's monthly statement.
Card: Visa Business Card, County Procurement Card.
Cardholder: Personnel who have been issued a credit card and who are authorized
to make purchases in accordance with county procedures.
Procurement Specialists I Coordinator: The person responsible for all program
detail, including all cardholder inquiries.
Meal: Any of the regular occasions such as breakfast, lunch or dinner where food is
served. Each occasion is considered one swipe limited to three swipes daily.
Monthly Statement: Monthly detailed listing of all transactions made by the
procurement specialist/cardholder issued by the credit card bank.
Purchase Limit: A dollar amount limitation of purchasing authority delegated to a
cardholder during the billing period. Any individual purchase is subject to limitation as
well. Monthly and transaction limits are established based on the individual cardholder's
requirements.
Purchaser: An employee/ procurement specialist who has been assigned a
Procurement Card.
Swipe: One sales transaction.
Vendor: A company from which a cardholder is purchasing goods and/or services
under the provisions of this procedure.
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Receiving a Procurement Card
1. Department Heads may authorize one to two personnel to be procurement
specialists by contacting the F i n a n c Department. Contact Bob M ittet by
phone at (715)381-4306 or by email at ro ert.mittet co.saint-croix.wi.us.
2. The procurement specialists and/or cardholder will be issued a copy of the
procedure manual and will be required to sign a Cardholder Enrollment Form and
Employee Agreement. This agreement indicates that the procurement specialists
and/ or cardholder understand the procedure and the responsibilities of a
procurement specialist and/or cardholder. The enrollment form includes all the
information needed to register the procurement specialist and/or cardholder in the
credit system. The Finance Department will provide training and education as
necessary.
3. The Finance Department will maintain all records of procurement card
requests, cardholder transfers, and lost/stolen/destroyed card information.
Authorized Procurement Card Use
1. The unique procurement card that the procurement specialist and/or cardholder
receives will have their name embossed on it and shall be used only by the
procurement specialist and/ or cardholder. No other person is authorized to
use that card. The procurement specialist and/or cardholder are ultimately
responsible for all charges associated with the procurement and fleet card.
2. Use of the procurement card shall be limited to the following conditions:
• Payments are not to be split into multiple transactions to stay within the
assigned purchase limit.
• The County's Purchasing, Credit Card, and Business Travel and Expense
Reimbursement Policy must be adhered to as well.
• The individual cardholder should not allow anyone to use their account
number.
• The procurement specialists will be making hotel reservations, purchasing
small emergency office supplies, and registration if need be.
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Unauthorized Procurement Card Use
The procurement card must not be used for any of the following:
• Non-business/personal Cash advances (ATM machines)
• Non meal refreshments
• Casual purchases outside meal (i.e. coffee, rolls, gum, candy)
• Alcoholic beverages, tobacco, drugs, or pharmaceuticals
Note: A cardholder who makes unauthorized purchases or carelessly uses the
procurement or fleet card, may be liable for the total dollar amount of such unauthorized
purchases plus any administrative fees in conjunction with the misuse and will be subject
to appropriate disciplinary action up to and including termination of employment.
Makina a Purchase
1. Procurement procedures permit a purchase of goods or services from a "vendor of
choice." Accordingly, whenever a procurement card purchase is made, the
cardholder should check as many sources of supply as reasonable to assure the
best price and delivery. Questions contact Bob Mittet phone at 715-381-4306 or by
email at Robert.mittetco.saint-croix.wi.us.
2. Cardholders will utilize the following "checklist" when making a purchase.
A. Solicit a reasonable number of sources. If vendors furnish standing price
quotations or catalog prices on a recurring basis, check that the price listed is
current.
B. Once a vendor confirms that the goods or services are available, meets the
required specifications and delivery timeframe, etc., take the following steps:
(1) Confirm that the vendor agrees to accept the Visa Business Card.
(2) Provide the County Sales Tax Exempt certificate when required.
(3) It is extremely important that all purchases be sent to the procurement
specialists or cardholder ordering the merchandise at the address of the
respective department and this will ensure that the documents necessary for
the record keeping are readily available to the procurement specialists.
(4) If necessary, advise the individual within your department who receives
merchandise of the anticipated delivery date, number of cartons expected,
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carrier (UPS, Fed Ex, etc.). Have them notify you - the procurement
specialists or cardholder -when delivery is made.
(5) Purchase Limits-Any individual purchase over$10,000 at any one time
needs approval from the Finance Director before the purchase is made.
Cardholders Record Keeoina
1. Whenever a procurement card purchase is made, over the counter, by telephone,
or internet the original documentation will be retained as proof of the purchase.
Such documentation will be used to verify the purchases listed on the procurement
specialists or cardholder monthly statement. Questions contact Bob Mittet phone
at 715-381-4306 or by email at ro ert.mittet co.saint-croix.wi.us.
Note: Original documentation must be itemized and show a complete
bill and remit to name and address, date of service, description of
service rendered or products received, and costs of all items purchased.
2. When the purchase is made; prior to signing the slip, the procurement specialists or
cardholder is responsible for making sure that the vendor has listed the quantity,
described the item(s), and has excluded sales tax on the charge slip. This
documentation (receipt) will need to accompany the monthly statement for payment.
3. When making a purchase by telephone or internet, the procurement specialists or
cardholder is responsible to print a receipt or email confirmation.
Review of Monthly Statement
1. At the end of each billing cycle, the procurement specialists or cardholder will
receive a monthly statement listing the procurement specialists or cardholder's
transaction(s) for that period.
The procurement specialists or cardholder shall check each transaction listed
against their purchasing log, receipts, and any shipping documents to verify the
monthly statement.
The Original sales documents (invoice, packing slip, cash register tape,
credit card slips, etc.) for all items on the monthly statement must be neatly
attached to their monthly statement. The data attachment is critical to enable
audit substantiation. If this routine is not adhered to, the procurement or fleet
card privileges will be revoked. The careful matching of complete support
documents to the log, and then to the statement, is vital to the successful use of
this program.
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Note: A procurement specialists or cardholder who does not provide the
documentation required may be liable for the total dollar amount, disciplinary action
or loss of card.
3. The monthly statement, documentation, mileage and gas log form and account
numbers need to be forwarded to the Department Head or Representative for
review and approval.
4. The Approving Manager is responsible to assure the purchase(s) are appropriate
on each cardholder's monthly statement and confirm with the Cardholder the
proper documentation is included:
• All Original Itemized Receipts are attached as documentation of
purchase.
• The goods were received or the services were performed.
• The Cardholder has complied with applicable procedures.
• Mileage, gas and maintenance log sheet.
Note: The reimbursement for travel mileage at the IRS rate shall only apply in
those instances where a county vehicle was unavailable for travel, or, in the
determination of the supervising authority, usage of a county vehicle was
impractical. Otherwise, mileage is reimbursed at the lower turndown rate.
After this review, the Approving Manager shall approve the statements; submit all
of their department's statement to the Department of Administration, Accounts
Payable for payment by the 18th of each month by 4:00 PM. If the 18th falls on
Saturday, Sunday or Holiday the due date is then the next business day.
5. If the procurement specialists or cardholder does not have documentation of a
transaction listed on the monthly statement, they are required to contact the vendor
to obtain the required documentation.
6. If purchased items or credits are not listed on the monthly statement, the
appropriate transaction documentation shall be retained by the procurement
specialists or cardholder until the next monthly statement. If the purchase or credit
does not appear on the statement within 30 days after the date of purchase, the
Cardholder or Approving Manager shall notify Accounts Payable. Never accept a
refund in cash or check format.
7. Merchandise Returns- If an item is not satisfactory; is received damaged or
defective, duplicate order, etc., the procurement specialists or cardholder should
make contact with the vendor to explain the problem and follow the proper
procedure to return the item(s)to receive a credit.
The procurement specialist /cardholder are responsible for obtaining replacement
or correction of the item as soon as possible. If the vendor has not corrected the
situation by the date the Cardholder receives their monthly statement, then the
purchase will be considered in dispute.
8
If an item has been returned and a credit voucher received, the procurement
specialist / cardholder shall verify that this credit is reflected on the monthly
statement and include this documentation with the monthly paperwork sent to
Accounts Payable.
8. If the procurement specialist / cardholder have a problem with a purchased item or
billing, first try to resolve it with the vendor. In most cases, disputes can be
resolved directly between the procurement specialist / cardholder and the supplier.
9. If the procurement specialist / cardholder disputes a charge or if the card has
questionable activity contact the Fraud Department at 1-800-523-9278 right away.
Any paperwork required from the Fraud Department must be copied and forward to
them along with a copy to the Finance Department. Questions contact Finance
Director at 715-381-4306.
Monthly Account Statements
Monthly Account Statements, listing all transactions, will be issued by the bank to the
Coordinator and Approving Managers. This will allow the Approving Managers to
track their procurement specialists or cardholder purchasing activities.
More than two (2) reminders in a six (6) period to a Cardholder that a monthly
statement is delinquent will be grounds for withdrawing the procurement card
from that user.
Card Security
1 . It is the procurement specialists or cardholder responsibility to safeguard the
procurement card /fuel card and account numbers to the same degree that a
Cardholder safeguards their personal credit card.
If the card is lost or stolen, the procurement specialist / cardholder shall
immediately notify the credit card bank at 1-800-344-5696. Representatives are
available 24 hours a day. The procurement specialist/cardholder must advise the
representative that the call is regarding a Business Visa Procurement Card or Fleet
Card.
The Department of Administration must also be notified immediately.
3. A new card shall be promptly issued to the procurement specialists or cardholder
after the reported loss or theft. A card that is subsequently found by the
procurement specialist / cardholder after being reported lost shall be returned to the
Department of Administration.
Cardholder Seoaration
1. Prior to separation from the County, the cardholder will surrender the Procurement
Card, current procurement card purchasing log, and documentation to their
Approving Manager. Upon its receipt, the Approving Manager will review, approve,
and forward the documentation and card to Accounts Payable.
9
2. If the cardholder transfers to another County Department, follow the same
procedure noted above.
Annual Review of Active Cards
The Department of Administration may review the activity on active cards at any time. If
the card holder has not used the card within one year it may be cancelled.
Personal Liability and Your Credit Ratina
The use of the Procurement card/ Fuel One Card results in County liability, not a
personal credit rating liability for the cardholder. Your credit rating will not be
affected. However, remember that you are responsible for any misuse of the card as
outlined in the training, County Policies and the procedures manual.
Additional Bookkeeping Items:
Overnight Meals: All overnight meal receipts must be clearly marked "OVER NIGHT"
on them.
Non-Overnight Meals: All meal receipts for non-overnight meals needs to state "IN
COUNTY" or "OUT OF COUNTY".
Uniform Allowance Expenses: If the expense does not fit the IRS regulations as
deductible expense, then the expense will be taxable through payroll.
Once any of the above expenses have been determined taxable, you must provide a
document that shows employee ID, employee name, short description, date of
purchase, amount charged, along with the monthly statement. Include your name and
extension for questions.
See example:
US Bank Credit Card
John Doe X9999
Taxable Non-Overnight meals/Uniform Allowance purchases
ID Employee Name Description Date Amount
111 Jane Doe Lunch @ McD's 3/30/10 $7.50
112 John Doe Steel toe boots 3/30/10 $50.00
Grand Total $57.50
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Small Business Charge Accounts -The security of these charge accounts is
immeasurable for auditing purposes. Using local charge accounts shall be withdrawn
with only a few exceptions approved by the Finance Manager.
Committee and Department Meetings: Meals or refreshments will not be allowed.
Meals at Training for Non-Employees & Employees: Meals and refreshments at
training and educational events shall be approved when covered by grant funding where
there is outside funding for reimbursement of expenditures or when a published event with
a registration fee covers the meal and/or refreshments. Any documentation of the event
along with the receipt must be provided to the Department of Administration. Most training
and educational event meals are not taxable.
Refreshments for open houses and retirements: Must be non-meal and reasonable.
The event must be published to the public. Any documentation of the event must be
provided along with receipt to the Department of Administration.
Emolovee Expense Reimbursements
When a credit card is not used for a purchase, an itemized receipt along with the
Employee Expense Reimbursement form shall be filled out and brought to the payroll
department. All itemized receipts turned into the payroll department will follow
the same standards as if a credit card was used.
Note: The reimbursement for travel mileage shall only apply in those instances where a
county vehicle was unavailable for travel, or, in the determination of the supervising
authority, usage of a county vehicle was impractical.
IF YOU HAVE ANY QUESTIONS, Contact Finance Director phone at 715-381-4306 or
by email at ro ert.mittet ®co.saint-croix.wi.us.
THANK YOU!
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