HomeMy WebLinkAboutResolution 2017 (57) Resolution No. 57 (2017)
ST. ROI X- RESOLUTION ADOPTING PROCUREMENT TO PAY POLICY
1 WHEREAS, on February 2, 2016 St. Croix County adopted a Purchasing Policy and was
2 added to the St. Croix County Operations Policies; and
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4 WHEREAS, the proposed Purchasing Policy has been reviewed by staff and enhanced to
5 include the entire purchasing cycle, specifically in relation to procedural changes with the new
6 ERP system; and
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8 WHEREAS, the staff has recommended the title of the Purchasing Policy be change to
9 Procurement to Pay Policy to better reflect the scope of the policy document; and
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11 WHEREAS, the Administration Committee has reviewed the Procurement to Pay Policy
12 and recommends approval by the St. Croix County Board of Supervisors.
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14 NOW THEREFORE, BE IT RESOLVED by the St. Croix County Board of
15 Supervisors that the St. Croix County Procurement to Pay Policy, as attached, is hereby adopted
16 by the County Board effective upon adoption.
Legal—Fiscal—Administrative Approvals:
Legal Note:
Fiscal Impact: No fiscal impact.
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11/15/17 Administration Committee APPROVED
......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ..........
RESULT: APPROVED [UNANIMOUS]
MOVER: Scottie Ard, Supervisor
SECONDER: Tammy Moothedan, Supervisor
AYES: Sjoberg, Moothedan, Berke, Ard, Leibfried
Vote Confirmation.
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.R.oy Sjob g,Super + r 11/25/20D
SL Croix County Board of Supervisors Action:
Roll Call -Vote Requirement— Majority of Supervisors Present
RESULT: ADOPTED [UNANIMOUS]
MOVER: Roy Sjoberg, Supervisor
SECONDER: Jill Ann Berke, Supervisor
AYES: Matter, Babbitt, Coulter, Sjoberg, Long, Moothedan, Nelson, Berke, Ostness,
Larson, Hansen, Ard, Brinkman, Peterson, Anderson,Achterhof, Leibfried, Peavey
ABSENT: Ryan S. Sicard
This Resolution was Adopted by the St. Croix County Board of Supervisors on December 5, 2017
Cindy Campbell, County Clerk
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Procurement to Pay Policy
PROCUREMENT TO PAY POLICY
EFFECTIVE 01-05-2016/RES 6(2016) (purchasing) REVIEW Administration Committee
REVISED 02-02-2016/RES 15(2016) (purchasing) APPROVAL County Board
EFFECTIVE (Procure to Pay) REVIEW Administration Committee
REVISED (Procure to Pay) APPROVAL County Board
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Table of Contents
Section Title
1 General
1.1 What is Procurement
1.2 Purpose
1.3 Scope
1.4 Authority
1.4a Department of Administration
1.4b Department Approver
1.4c Department Buyer
1.4d Requester
1.5 Ethical Standards/Conflict of Interest
2 Considerations in Purchasing
2.1 Energy Consumption
2.2 Contracting Authority
2.3 Public Works Projects
3 Standard Procurement Procedures
3.1 Determination of Need
3.2 Procedure for Competitive Bid
3.3 Purchases in Process
3.3a Orders Less Than $3,500
3.3b Orders Greater Than or Equal to $3,500 and Less
Than $150,000
3.3c Orders Greater Than or Equal $150,000-Competitive
Proposal
3.3d Orders Greater Than or Equal $150,000-Sealed Bid
3.4 Sole Source Purchases
3.4a Only One Responsible Source
3.4b Funding Specifications
3.4c Unusual and Compelling Urgency
3.5 Invoices
3.6 Change Orders
3.7 Prepayments
3.8 Vendor Bonding
3.9 Insufficient Budget
4 Other Purchasing Processes
4.1 State Contract
4.2 Cooperative Purchasing
4.3 Standard Contracts
4.4 Purchases from County Employees and Officials
4.5 Procurement Cards
4.6 Petty Cash
4.7 Sales Tax Exemption
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5 Special Provisions for Grant Funded Projects
5.1 Grant Funded Purchases
5.1 a Micro Purchases (Items less than $3,500)
5.1 b Small Purchases (Items between $3,500 and
$150,000)
5.1 c Large Purchases (Items greater than $150,000)
5.1 c(1)Sealed Bids for Construction Contracts
5.1 c(2)Competitive Proposals for Other Contracts Greater
Than $150,000
5.1 c(3)Noncompetitive Proposals
6 Miscellaneous Provisions
6.1 Promotional Items
6.2 Computer Purchases
6.3 Purchases of Legal Services
6.4 End of Year Purchases
6.5 Highway Department Contracts
6.6 Indefinite Quantity Contracts
6.7 Prohibited Expenditures
6.8 Disposal of Excess Supplies or Obsolete Equipment
6.9 Certificate of Insurance
6.10 Law Enforcement/Emergency Event Meal Purchases
6.11 County Purchases for Personal Use
6.12 Offices Held by Elected Officials
6.13 De Minimis Fringe Benefits/Gift Cards
7 Vendor Requirements
7.1 W-9 Forms
7.2 Vendor Pre-registration
8 Procurement Definitions
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Section 1 — General
1.1 What is Procurement?
Procurement is the process through which requisitions are received, solicitations issued,
vendors selected, purchase orders issued, and goods and services are received.
The person(s) entrusted to represent their department as buyer procures goods and
services for St. Croix County (the County) by performing the following tasks: process
purchase requisitions; issue purchase orders and change orders; issue and evaluate bids,
proposals and quotations; review specifications; draft contracts; update assets list; manage
surplus property disposition; verify license and insurance coverage as needed.
Wisconsin procurement laws are longstanding and based on nationally accepted best
practices. County employees are required to follow procurement rules for various reasons:
• Provide vigilant stewardship of taxpayer funds
• Comply with Wisconsin Statutes and Administrative Codes
• Inspire public confidence in county government by following consistent and
transparent processes
• Avoid individual liability for illegal purchasing
1.2 Purpose
The purpose of this policy is to provide for a fair, accountable, and transparent public
procurement system in 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.
1.3 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.
1.4 Authority
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.
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1.4a 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 County Administrator or designee must:
• Oversee all solicitation specifications based on information furnished by the
department for which the purchase is to be made, ensuring that the solicitation
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;
• 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 solicitations are adequately publicized to inform responsible bidders; and
• Maintain oversight over department purchase requests as they relate to need,
quality, price, and conformity with County standardization practices.
1.4b Department Approver:
The Department Approver is a department head or division manager with the authority
to approve budgetary expenditures. It is the responsibility of the Department Approver
to:
• Ensure that there are funds budgeted to pay for purchases at the department level;
• Report to the County Administrator any purchasing deviations from budget;
• Ensure documentation of the receipt of all merchandise or services purchased;
• Approve appropriate invoices for payment;
• Properly record purchases made under the proper line item account code; and
• Designate a buyer, determine the method of purchasing that is the most appropriate,
and ensure buyer compliance with responsibilities.
1.4c Department Buyer:
It is the responsibility of the buyer to:
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• 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;
• Conduct the purchasing process; and
• Preserve and transmit all required documentation to the Department Approver, as
necessary.
1.4d Requester:
• Initiates purchase request by asking for a good or service to be purchased.
1.5 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 others or with the intent to obtain
dishonest advantages for themselves or for others. Specifically, if any staff member
feels that there 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
shall bring it to the attention of the Department Approver/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. Such as personal financial
data submitted in support of a bid proposal.
• 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.
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Section 2 — Considerations in Purchasing
2.1 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 significant energy use, a department should work with the Facilities
Department to request energy consumption data from all vendors in request for
proposals and consider potential energy costs in determining the most advantageous
bid for the County.
2.2 Contracting Authority
Only the County Board Chair, the Highway Commissioner pursuant to Wis. Stat. §
83.015(2)(b) or the County Administrator or his/her designee 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.
2.3 Public Works Projects
If the estimated cost of any public works is between $5,000 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. § 59.52(29).
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. § 59.52(29), except that the Board may by a three-fourths vote of all the
members entitled to a seat provide 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. § 83.001, 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.
The Department Approver will make a determination on whether to obtain at least three
(3) written bids or proposals for purchases OR conduct an RFQ or RFP depending upon
the best interests of the County, unless special circumstances warrant otherwise. The
appropriate departmental buyer will work with the Department throughout the purchasing
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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 consultation with Corporation Counsel.
2. Requestor determines the need for products or services.
3. Requestor for the department enters a purchase requisition into workflow.
4. Buyer will determine the best method for solicitation and develop specifications
and evaluation criteria.
5. Solicitations shall follow Wisconsin Statutes.
6. The departmental buyer works with the department to select the most responsive,
responsible vendor.
7. As necessary, the departmental buyer will develop the resulting contract with the
department, Corporation Counsel, and the vendor.
8. 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.
9. The departmental buyer will then file a fully executed copy of the contract with the
department and send a copy to the vendor.
10. Delivery of products and/or services by the vendor.
11.Acceptance of products or services by the department.
12. If applicable, project data reported to Finance for fixed asset processing and the
Risk Manager for insurance coverage.
13. Department approves invoice for payment through workflow.
14. Finance processes payment.
15.Vendor is paid for services.
16. Procurement procedure is complete until the product is ready for disposal.
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Section 3 — Standard Procurement Procedure
3.1 Determination of Need
A Department Approver, or his/her designee as the requestor, 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 requestor may initiate
this process by transmitting a request to the buyer for that 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.
3.2 Procedures for Competitive Bid
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 buyer may consider cost
of operation over the life of the item. When comparing bids, proposals 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 buyer may elect to solicit additional bids. The department conducting the purchase
will be the agent of record on the purchase; it is their responsibility to see that the
requirement for competitive bidding has been met.
3.3 Purchases in Process
Except as permitted by the sole source purchase provisions of this policy, all buyers
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.
3.3a Orders Less Than $3,500
1. If a buyer determines the expected cost of the purchase is less than $3,500 and
the goods or services are not offered on standard contracts, the buyer 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 buyer approves the purchase in workflow; except in
the case of purchases made through a procurement card.
3. The Finance Department must, on submission of the appropriate
documentation, pay the vendor of these goods or services.
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3.3b Orders Greater Than or Equal to $3,500 and Less Than $150,000
1. The needed goods or services are entered into the requisition workflow.
2. The buyer must obtain at least two documented quotes, unless special
circumstances warrant otherwise. These bids may include current price lists or
catalogs, State vendor net bids, recent price quotations on file (within 30 days),
phone or verbal quotations solicited from vendors and written informal price bids
(including electronic or faxed).
3. Once the buyer secures the lowest informal quote and the Department
Approvers approves, the purchase order may be placed with the successful
vendor.
4. After the delivery of goods or services takes place the department's buyer
approves invoice for payment for processing.
5. The Finance Department must, on submission of the appropriate documentation,
pay the vendor of these goods or services
3.3c Orders Greater Than or Equal to $150,000 or Public Works Projects
Greater Than $25,000 — Competitive Proposal
1. Requestor initiates the need for a good or service and enters into the
requisition workflow.
2. The buyer establishes specifications, requirements and proposal
documentation to the Department Approver for approval, including
justification for specification of a specific brand or model that may limit
competition.
3. The buyer must forward draft proposal documentation (RFP) to the Corporation
Counsel for review.
4. The Department Approver must review and approve the process, including
specification of a specific brand or model.
5. On approval, the buyer must issue a request for proposal posted on the County's
website.
6. The buyer for proposals must allow two weeks for a response unless another
time period is authorized by the Department Approver and obtain three formal
written proposals, unless special circumstances warrant otherwise.
7. If vendors submit proposals 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. Construction projects are
required to be awarded to the lowest responsible bidder.
8. The buyer must document at least three formal written proposals, unless special
circumstances warrant otherwise, 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 of the equipment.
9. The buyer will recommend the bid that best represents the interest of the County
to the Department Approver and the County Administrator (or HHS Director &
Highway Commissioner for those two major departments) for approval.
10.The department must execute a contract or purchase order with the successful
bidder.
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11. Following delivery of goods and services by the vendor, buyer for the department
approves invoice for payment.
12.The Finance Department must, on submission of the appropriate documentation,
pay the vendor of these goods or services.
3.3d Orders Greater Than or Equal to $150,000 — Sealed Bids
1. Requestor initiates the need for a good or service and enters into the requisition
workflow.
2. The buyer establishes specifications, requirements and proposal documentation
to the Department Approver for approval, including justification for specification of
a specific brand or model that may limit competition.
3. The buyer must forward draft proposal documentation (RFP) to the Corporation
Counsel for review.
4. The Department Approver must review and approve the process, including
specification of a specific brand or model.
5. On approval, the buyer must issue a request for proposal posted on the County's
website.
6. All bids received must be sealed and received prior to the determined date of
opening.
7. All bids received must be publicly opened, with the Department Approver and/or
buyer and a representative of the County Administrator or designee present.
8. 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.
9. The buyer will recommend the bid lowest responsible bidder to the Department
Approver and the County Administrator (or HHS Director & Highway
Commissioner for those two major departments) for approval.
10.The department must execute a contract or purchase order with the successful
bidder.
11. Following delivery of goods and services by the vendor, buyer for the department
approves invoice for payment.
12.The Finance Department must, on submission of the appropriate documentation,
pay the vendor of these goods or services.
3.4 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:
3.4a Only one responsible source: The supplies or services 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,
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or that only one supplier exists to provide particular goods or services.
3.4b Funding specification: The source of the funding, e.g. granting agency
specifies a single source for goods or services. Documentation requesting sole
source purchases must include a copy of those provisions specifying this source.
3.4c Unusual and compelling urgency: 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 buyer must list the reason
and process used for selecting the vendor and documentation supporting the cost in
the absence of directly comparable market data.
3.5 Invoices
An invoice must be itemized and provided to the purchasing 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
• All charges for delivery, freight listed separately from the merchandise.
Payment requests authorized through the workflow must include a digital copy of the
original invoice, including any supporting documentation. An email or fax or paper copy
of the invoice will also suffice provided that an original invoice number is provided and it
has been scanned and linked to the purchase request. No payment may be made on pro
forma invoice, bill of sale, estimate or quote.
3.6 Change Orders
A written change order may be issued only by the Department Approver with the
approval of the original signatory to the contract or his/her designee. Changes made by
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others in the purchasing process once an initial purchase order has been approved are
considered invalid. All change order documentation must be electronically submitted
through the workflow process.
3.7 Prepayments
No goods or services may be purchased using prepayments (excluding employee
travel expenses such as hotel, airfare and registration), or payment before receipt,
without the written authorization of the Finance Director or his/her designee.
3.8 Vendor Bonding
A performance bond should be requested in high risk, high value, and highly
sensitive requisitions. The amount of the performance bond should be reasonable
and based on the risk and nature of the acquisition in terms of its technical aspects
or sensitivity. It should indemnify or protect the County for a certain percentage of the
value of a contract in the event of default on the part of the supplier, or the supplier in
performance of the work covered under the contract. The payment bond should
serve as a guarantee that all suppliers and sub-suppliers are paid for labor and
materials furnished to the prime supplier for use on the project and work described in
the solicitation document and agreement. Clear and concise explanation of the bond
should be included in the Special Conditions section of the contract.
3.9 Insufficient Budget
In the event that purchase amounts are over the line item budget amount, the
purchase(s) must be approved by the Department Approver as long as it does not go
over the total amount budgeted for the department.
Purchases that are over the total amount of the department budget must be
approved by the County Administrator.
Section 4 — Other Purchasing Processes
4.1 State Contract
If so determined by the Department Approver, the buyer 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 $150,000. Purchases greater than $150,000 require
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
comparable items.
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4.2 Cooperative Purchasing
Departments may participate with a network of other governmental agencies for
cooperative purchasing up to $150,000 which will meet the competitive bidding
requirements. An example of this is the fuel contract.
4.3 Standard Contracts
Notwithstanding other provisions of this policy, if the Finance Director 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
the identified vendors.
4.4 Purchases from County Employees and Officials
Provided all other provisions of this policy requirement are met, any single public official
or County employee may enter into contract with or sell to the County in which they have
a private interest in, provided further that the contract or sale 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.
4.5 Procurement Cards
Procurement cards must be issued by the Finance Director. Each card must have a
dollar limit set by the Finance Director; no purchase in excess of this limit may be made
without the authorization of the Finance Director. Other than as specified, use of a
procurement card does not negate any other requirements of this policy.
1. P-Card purchases require the attachment of documentation to the statement
prior to payment.
2. Meals covered by a per diem and paid from an expense report submission shall
not be purchased on a P-Card. Putting meals on the P-Card creates a double
payment of expenses.
3. Fuel covered by a mileage reimbursement and paid from an expense report
submission shall not be purchased on a P-Card. Putting fuel on the P-Card
creates a double payment of expenses.
4. Department Approvers are responsible for approving all P-Card purchases
made by them and their department staff, confirming all purchases are made in
conformance with County procurement requirements.
5. Improper use of a County issued P-Card will result in revocation of purchasing
privileges.
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4.6 Petty Cash
Petty cash accounts are cash-on-hand only and are held in specified county
department locations. They should only be used when the immediate payment of cash
is required for very small purchases, and shall be no greater than $150 per account,
unless otherwise authorized. A receipt should be written for every petty cash use. The
sum of the receipts may be submitted to Finance for replenishment of the petty cash.
Petty cash accounts must be reconciled annually by December 31St
4.7 Sales Tax Exemption
As the County is exempt from Wisconsin State sales tax; employees must provide
sales tax exemption information to any hotel, car rental company, and similar when
traveling or purchasing for County business in Wisconsin. Minnesota generally
recognizes Wisconsin sales tax exemption.
Section 5 — Special Provisions for Grant Funded Purchases
5.1 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 Approver is responsible to comply with
purchases covered by grant funds.
Uniform Grant Guidance (UGG) issued by the Federal Office of Management and
Budget (OMB) outlined the following procurement standards for all dollars applied to
federal grant programs:
5.1a Micro Purchases (Items less than $3,500):
Procurement by micro-purchase is the acquisition of supplies or services, the
aggregate dollar amount of which does not exceed the micro-purchase threshold of
$3,500 (2 CFR §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.
5.1b Small Purchases (Items between $3,500 and $150,000):
Small purchase procedures are those relatively simple and informal procurement
methods for securing services, supplies, or other property that cost between $3,500
and $150,000. If small purchase procedures are used, price or rate quotations must be
obtained from a minimum of two qualified sources, unless special circumstances
warrant otherwise.
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5.1 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 to 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) Three or more responsible bidders, unless special circumstances warrant
otherwise, are willing and able to compete effectively for the business; and
(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 for other contracts greater than $150,000 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
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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.
3. 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:
(i) The item is available only from a single source;
(ii) The public exigency or emergency for the requirement will not permit a delay
resulting from competitive solicitation;
(iii) The Federal awarding agency or pass-through entity expressly authorizes
noncompetitive proposals in response to a written request from the non-Federal
entity; or
(iv) After solicitation of a number of sources, competition is determined
inadequate.
Section 6 — Miscellaneous Provisions
6.1 Promotional Items
Departments may purchase items of negligible value for educational or promotional
purposes. Such items must be clearly and permanently marked with the name of the
County and the department or agency in compliance with the County's branding
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guidelines.
6.2 Computer Purchases
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 and cell phones. 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.
6.3 Purchases of Legal Services
No buyer may approve the purchase of legal services without the prior approval of
Corporation Counsel. Corporation Counsel may establish a procedure for granting
such approval.
6.4 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.
6.5 Highway Department Contracts
Pursuant to Wisconsin Statutes §83.035 as in effect at any given time, the Highway
Commissioner or 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.
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 a 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 without the prior approval of the Highway
Commissioner. 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.
6.6 Indefinite Quantity Contracts
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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 two years. 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.
6.7 Prohibited Expenditures
Unless specifically authorized by the County Board of Supervisors, the following
expenditures may not be made using County funds:
1. Entertainment expenditures such as tickets for admission to public entertainment
events, theaters, and similar;
2. Alcoholic beverages and tobacco, except in conjunction with a compliance
investigation;
3. 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 party or event is
open to County Board and/or general staff, and the total cost for cake, beverages,
etc. does not exceed $200;
4. Charitable contributions;
5. Common courtesy expenditures such as flowers or cards for ill county employees
or local officials; and
6. Any travel or related expense for employee's spouse, other family members or for
any acquaintances.
6.8 Disposal of Excess Supplies or Obsolete Equipment
Assets retired from service shall be disposed of in the most efficient and cost effective
manner possible. Assets shall be disposed of in a manner that is environmentally
responsible. Department Heads may determine the end of the useful life of an asset and
the process for disposal. Assets may be traded-in to reduce replacement costs. Assets
may be sold at public auction or by public, competitive sealed bidding. Assets may be
donated to another County department. Assets may not be donated to a non-profit
organization within the County without the approval of the County Administrator.
Or, Supplies and equipment no longer serving a useful purpose may be given to the
Facilities Director for proper disposal. County-owned supplies or equipment must not be
sold to County employees except by public auction or through public, competitive sealed
bidding.
6.9 Certificate of Insurance
A certificate of insurance is required by the County when contracts with a vendor for
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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.
6.10 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.
6.11 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.
6.12 Office Held 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.
6.13 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, clothing items (other than certain exceptions) and meals with no overnight stay
are not excludable from income as a De Minimis benefit. Thus, these items provided to
employees as incentives or awards are taxable income to the recipient.
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Section 7 — Vendor Requirements
7.1 W-9 Forms
Vendors doing business with the County must provide a signed form W-9 to the
Finance Department before payment will be authorized.
7.2 Vendor Pre-registration
The County provides all vendors fair and equal opportunities to compete in the
procurement process. Product specifications are designed to be nonrestrictive and
compatible with standard trade practices.
Section 8 — Procurement Definitions
Business means a corporation, partnership, individual, sole proprietorship, joint stock
company, joint venture, or any other private legal entity.
Buyer means that person entrusted by this policy to represent their department and
authorized to initiate purchasing transactions.
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.
Change Order means a formal method of modifying a contract or purchase order after it
has been executed.
Contract is written evidence of an agreement between two parties (e.g. the County and a
vendor) to provide goods or 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.
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,
licensing, staff time to obtain, set-up, on-going operational fees (such as monthly data
plans), etc.
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.
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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.
Invitation for Bid or IFB 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.
Invoice means a document that itemizes charges for materials or services furnished upon
which payment is due.
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.
Obsolete Property is any property owned by the County that is no longer of use to the
County.
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.
Price is the dollar amount of a product or item itself without factoring in any other dollar
figures.
Procurement means the entire span of acquisition from determination of need through final
disposition, with purchasing one segment of this cycle.
Procurement Cards are credit cards issued to employees to simplify the procurement of
smaller items.
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.
Public Notice Class 1 There are 3 classes of legal notices under Chapter 985.08 of the
Wisconsin State Statutes. The designated number of insertions is the minimum required by
law, and the frequency may be increased at the discretion of the requisitioning agency.
Class 1 notices require one insertion in the official county newspaper as designated by the
County Board.
Public Works Projects are as defined in Wisconsin Statutes § 66.0901 as amended from
time to time. Public works projects are a broad category of infrastructure projects, financed
and constructed by the government, for recreational, employment, and health and safety
uses in the greater community. They include public buildings (municipal buildings, schools,
hospitals); transport infrastructure (roads, railroads, bridges, pipelines, canals, ports,
airports); public spaces (public squares, parks, beaches); public services (water supply,
sewage, electrical grid, dams); and other, usually long-term, physical assets and facilities.
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Purchase Order means a formal offer to buy.
Quotation means a vendor reply to inquiry, giving terms and conditions of sale, or an offer
to sell.
Request for Information or RFI means an invitation presented to vendors to collect written
information about their capabilities. It is usually a first stage of a procurement process when
information is unknown on potential bidders.
Request for Proposal or RFP means an invitation presented for vendors to submit a
proposal on a specific commodity or service. The evaluation criteria will be beyond just the
price quote.
Request for Quotation or RFQ 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.
Requisition is a document generated by a user department or storeroom-personnel to
notify the purchasing department of items it needs to order, their quantity, and the
timeframe. It may also contain the authorization to proceed with the purchase. Also called
purchase request or requisition.
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 that will ensure a good faith performance.
Responsive Bidder means a business who has submitted a bid, which conforms in all
material respects to the requirements, set forth in the invitation for bids.
Surplus Property is any property in a County department that is no longer of use to that
department.
Transfer is the movement of County property from one County department to another.
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.
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, and 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.
Vendor means a business with which the County has purchased or may purchase a good
or service.
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W-9 Form means a document issued by the United States Internal Revenue Service (IRS)
for certain tax purposes.
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ST. CROWM,
VIII �
PURCHASING POLICY
EFFECTIVE 01-05-2016/RES 6(2016) REVIEW Administration Committee
REVISED 02-02-2016/RES 15(2016) APPROVAL County Board
CONTENTS
SECTION1: GENERAL............................................................................................................3
SECTION 2: CONSIDERATIONS IN PURCHASING..........................................................7
SECTION 3: CERTAIN PURCHASES, SPECIAL PROVISIONS .......................... 8
SECTION 4: STANDARD PROCUREMENT PROCEDURES ............................... 12
SECTION 5: OTHER PURCHASING PROCESSES.............................................. 15
SECTION 6: MISCELLANEOUS PROVISIONS .................................................. 16
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 executed.
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,
licensing, staff time to obtain, set-up, on-going operational fees (such as monthly data plans),
etc.
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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 § 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 avendor 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
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
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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 aproposal 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. Vendor means 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.
COUNTY ADMINISTRATOR
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 County 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;
• 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;
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• 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.
• Designate a purchasing agent and determine the method of purchasing that is the most
appropriate.
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;
• Conduct the purchasing process; and
• Preserve and transmit all required documentation to the Department Head, as necessary.
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
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 shall 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
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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, the Highway Commissioner pursuant to Wis. Stat. § 83.015(2)(b) or the
County Administrator or his/her designee 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.
PUBLIC WORKS PROJECTS
If the estimated cost of any public works is between $5,000 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
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
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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,unless special circumstances warrant otherwise.
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:
I. 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 department and send a copy to 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.
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
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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 of$3,000 (2 CFR §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 cost between $3,000 and 5150,000. If small purchase procedures
are used,price or rate quotations must be obtained from a minimum of two qualified sources,unless
special circumstances warrant otherwise.
C. Large Purchases (Items greater than $150,000):
Follow requirements under I (construction) or 2 (all other)below depending on applicability.
I. 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) Three or more responsible bidders, unless special circumstances warrant otherwise, are
willing and able to compete effectively for the business; and
(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,
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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 for other contracts greater than $150,000 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:
(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.
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COMPUTER PURCHASES
In addition to the approval by the County Administrator, 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
Corporation Counsel. 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 § 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 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 without the prior approval of
the Highway Commissioner. 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 two years. 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
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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 party 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
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 conducting the
purchase will be the agent of record on the purchase, 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
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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 F in an c e
Department for processing except in the case of purchases made through aprocurement card.
4 The Finance Department must, on submission of the appropriate documentation, pay the
vendor of these goods or services.
ORDERS GREATER THAN OREQUAL TO$3,000 AND LESS THAN$150,000
1_ The purchasing agent must obtain at least two informal bids,unless special circumstances warrant
otherwise, for orders greater than or equal to $3,000 and less than $150,000,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 Finance
Department for processing.
4 The Finance Department 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
County Administrator 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,unless special circumstances warrant otherwise.
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, unless
special circumstances warrant otherwise, which may include faxed and emailed bids or
proposals. The prices quoted must represent all costs including delivery and,if applicable,
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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 Finance Department 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 Finance Department
must pay the vendor of these services or goods.
ORDERS GREATER THAN OR EQUAL TO $150,000 - SEALED BIDS
1. A department head must request authorization from the County Administrator 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
County Administrator forpublication.
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 County Administrator or designee 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 County Administrator or designee present.
7. 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.
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 or services 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.
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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
• All charges for delivery,freight listed separately from the merchandise.
Payments requests sent to the Finance Department 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 original
signatory to the contract or his/her designee. 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 F in an c e
Director or his/her designee.
SEC T ION 5: O T HER PURCHASING PROCESSES
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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 Director 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 the identified vendors.
PURCHASES FROM COUNTY EMPLOYEES AND OFFICIALS
Provided all other provisions of this policy requirement are met, any single public official or County
employee may enter into contract with or sell to the County in which they have a private interest in,
provided further that the contract or sale 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 Finance Director. Each card must have a dollar limit set by
the Finance Director; no purchase in excess of this limit may be made without the authorization of the
Finance Director. 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.
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.
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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 Finance
Department 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.
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.
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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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