§ 102-383. Small purchases.

(a)

General procedures. Purchases of $2,499.99 or less may be made without competition. All work or labor solicitations, or solicitations for supplies, materials, or equipment to be let shall be made available for public review in the county purchasing office.

(b)

Authority of using agency . Heads of all county departments may, in their discretion, make small purchases without the assistance of the purchasing director under the following circumstances:

(1)

Where the purchase does not exceed $2,499.99 and is purchased pursuant to purchasing card policies and allocated to the department under a duly enacted appropriation; and

(2)

Where the purchase does not exceed $2,499.99 and is paid for by a requisition either by purchase order or payment voucher from funds previously allocated to such department.

(c)

Limitations on small purchases made by county departments. When small purchases are made by heads of county departments pursuant to subsection (b) of this section, the following requirements shall be met:

(1)

Purchases shall not be artificially divided so as to constitute a small purchase under subsection (b) of this section.

(d)

Issuance and use of county purchasing cards and credit cards. The county's purchasing card and credit card can be used for purchases where the purchase does not exceed $2,499.99 and is designed to enable authorized, county employees, appointed officials and elected officials to make purchases of supplies, materials, equipment and services for county business use.

[(1)]

Intent and scope. This section is intended to comply with the policy requirements of O.C.G.A. § 36-80-24 regarding the use of county-issued government purchasing cards and credit cards.

(2)

Definitions.

a.

"Authorized elected official" means an elected official designated by the board of commissioners to receive a county issued government purchasing card or credit card.

b.

"Card administrator" means the purchasing card and credit card administrator designated by the board of commissioners or as provided in the county's Purchasing Card and Credit Card Manual.

c.

"County" means county and/or the board of commissioners.

d.

"County purchasing card," "county p-card" or "county credit card" means a financial transaction card issued by any business organization, financial institution, or any duly authorized agent of such organization or institution, used by a county official to purchase gods, services and other things of value on behalf of the county.

e.

"Financial transaction card" means an instrument or device as the term is defined in O.C.G.A. § 16-9-30(5).

f.

"User agreement" means the required agreement between the board of commissioners and the authorized elected officials which restricts the use of a county purchasing card or credit card. The purchasing cardholder agreement provided in the Purchasing Card and Credit Card Manual shall be used by constitutional officers, non-elected county employees and appointed officials.

(3)

Designated elected officials. The Fulton County Board of Commissioners ("county"), in its discretion, may, from time-to-time authorize specific county elected officials to use a county purchasing card or credit card by adoption of a resolution in a public meeting. No authorized elected official may use a county purchasing card or credit card until and unless he or she has executed the county's purchasing card and credit card user agreement. The county will not make payments to any business organization, financial institution, or any duly authorized agent of such organization or institution, for amounts charged by an elected official to any purchasing cards or credit cards that are not issued pursuant to this section or the county's Purchasing Card and Credit Card Manual or for any purchases that are not authorized by this section.

(4)

Card administrator. Duties of the card administrator may be delegated to persons identified in the county's Purchasing Card and Credit Card Manual. The responsibilities of the card administrator may include:

a.

Manage county issued purchasing cards and credit cards.

b.

Serve as the main point of contact for all county purchasing card and credit card issues.

c.

Serve as liaison to the elected officials authorized to use a purchasing card or credit card and their staff, as well as to the issuer of the purchasing card or credit card.

d.

Provide training on card policies and procedures to the elected officials authorized to use a purchasing card or credit card and their staff, along with county employees authorized to use a purchasing card or credit card.

e.

Develop internal procedures to ensure timely payment of cards.

f.

Assist authorized elected officials and authorized county employees to dispute transactions when necessary.

g.

Establish internal procedures to ensure compliance with this section. County procurement laws, rules, regulations and policies, county purchasing card and credit card user agreements, applicable agreements with the business organization, financial institution, or any duly authorized agent of such organization or institution, issuing card, and state law, specifically, O.C.G.A. §§ 16-9-37 and 36-80-24.

h.

Document internal controls, audits and other measures to prevent and detect misuse or abuse of the cards.

i.

Audit and reconcile transactions monthly.

j.

Maintain records for at least seven years or as otherwise provided by the county's record retention policy.

k.

Comply with all other requirements set forth in the county's Purchasing Card and Credit Card Manual not in conflict with these provisions.

(5)   

County Purchasing Card and Credit Card Manual. Procedures for the use of county purchasing cards and credit cards by elected officials and county employees shall be set forth in the county's Purchasing Card and Credit Card Manual, which shall be created, administered and maintained by the Fulton County Purchasing Department and are incorporated herein by references as if set forth in this section. The county's Purchasing Card and Credit Card Manual shall at all times include procedures for the use of purchasing cards and/ or credit cards by county elected officials, Constitutional officers, appointed officials and county employees. The Purchasing Card and Credit Card Manual may be revised from time-to-time by the county purchasing agent, without board of commissioners' approval, to ensure compliance with state laws (i.e., O.C.G.A. § 36-80-24) and Fulton County laws, rules and regulations.

(6)

Use of cards.

a.

Authorized purchases. County purchasing cards and credit cards may be used to purchase goods and services directly related to the public duties of the authorized elected official, constitutional officer, appointed official and county employee as set forth in the county's Purchasing Card and Credit Card Manual. All purchases are subject to the terms of this section, the user agreement, county procurement rules, laws, regulations, policies and ordinances, and the adopted budget. Only authorized elected officials, constitutional officer, appointed official or authorized county employees (as provided for in the Purchasing Card and Credit Card Manual) may use a county purchasing card or credit card for purchases or payments. The cards, and use of the cards, are not transferrable to others, except as may be authorized by the Purchasing Card and Credit Card Manual. The authorized elected official, constitutional officer, appointed official and authorized county employee shall use care to ensure that others do not have access to the card account number, expiration date and security code. Unless otherwise approved by the governing authority the transaction limits shall be $2,499.99 for each transaction.

b.

Unauthorized purchases. County purchasing cards and credit cards shall not be used for goods and services not directly related to the official responsibilities of the authorized elected official, constitutional officer, appointed official or county employee. Additionally, cards shall not be used to avoid compliance with the county's purchasing regulations and procedures, to purchase goods and services that are not approved in the county's budget or budget for a user department, to purchase goods and services exceeding the per transaction or per month limit, if any, or to make purchases not in compliance with the county purchasing card and credit card user agreement and the county's Purchasing Card and Credit Card Manual. Said procedures shall be further detailed in the County Purchasing Card and Credit Card Manual.

c.

Receipts and documentation. Receipts, invoices and other supporting documentation of all purchases made with a county purchasing card or credit card shall be obtained and maintained by the authorized county elected official, constitutional officer, appointed official or user department for five years or as otherwise provided by the county's record retention policy. If an original or duplicate cannot be produced, a sworn affidavit of the authorized elected official may be substituted. The documentation must include the supplier or merchant information (i.e., name and location), quantity, description, unit price, total price, price paid without sales tax and an explanation of the purchase sufficient to show that the expense was in the performance of official county duties. Said procedures shall be further detailed in the County Purchasing Card and Credit Card Manual.

d.

Public records. All receipts and other documentation of purchases are public records and subject to the requirements of O.C.G.A. § 50-18-70 et seq.

(7)

Review of purchases and audit. Proper documentation of purchases, internal controls and other measures prevent and allow detection of misuse or abuse of county issued purchase cards and credit cards. Authorized elected officials and staff, along with authorized constitutional officers, appointed officials and county employees that process payments under this program shall cooperate and comply with the procedures established by the county's Purchasing Card and Credit Card Manual.

a.

Review of purchases. All purchases shall be reviewed according to the procedures set forth in the county's Purchasing Card and Credit Card Manual.

b.

Audits. The card administrator, under procedures set forth in the county's Purchasing Card and Credit Card Manual shall perform an annual review of the card program to ensure adequacy of internal policies and procedures, cardholder spending limits, monthly reconciliation procedures and documentation for transactions. Elected officials and staff. Constitutional officers, appointed officials and employees shall cooperate with such review.

(8)

Violations.

a.

An elected official, appointed official or constitutional officer shall reimburse the county for any purchases made with a county issued purchasing card or credit card in violation of this section or the user agreement. In the discretion of the county governing authority, failure to comply with the procedures outlined in this section may result in: (i) a warning; (ii) suspension of the elected official's authority to use a county purchasing card or credit card; or (iii) revocation of the elected official's, appointer officer's or constitutional officer's authority to use a county purchasing card or credit card.

b.

County employees are subject to disciplinary action under the county's personnel regulations as provided in the county's Purchasing Card and Credit Card Manual.

c.

Nothing in this section shall preclude the county governing authority from referring misuse of a purchasing card or credit card for prosecution to the appropriate authorities.

(Res. No. 13-0052, 1-23-13; 15-1171, Exh. 1, 12-16-15)

Note— Formerly Code, Pt. I, § 2-315.