DeKalb County

1300 Commerce Drive/Decatur, Georgia 30030

Larry Johnson, MPH

Presiding Officer - ROC Commissioner District 3
Office Fax 404- 371-2425 404-687-3595

April 1, 2014

TO: FROM: SUBJECT:

Board of Commissioners Larry Johnson, District 3 Commissioner/Presiding Lunch and Learn Session Officer

In collaboration with the Executive Assistant, Zach Williams, the Purchasing Department will be providing a P-Card refresher overview to the Commissioners and staff following the BOC meeting, Tuesday, April 8,2014 in the Legislative Conference Room. A review of the policies and procedures will be covered and recommendations for any modifications will follow. This will be a good opportunity for Commissioners and staff handling the P-Card transactions to get any questions you may have answered during the 'lunch and learn' seSSIOn. Please plan to grab your lunch and join in the session, Tuesday, April 8, 2014 following the BOC meeting.

*Commissioners at the lunch and learn: 1. Boyer 2. Johnson 3. Gannon 4. Barnes-Sutton - Enter room late after P-Card presentation *Commissioners - Did not attend the lunch and learn: 1. Watson 2. Rader

* Attendance

record provided by Unhappy Taxpayer & Voter

DeKalb County Government

Purchasing Card Presentation

DeKalb County Government Purchasing Card Presentation

DeKalb County Government Purchasing Card Presentation

DeKalb County Government Purchasing Card Presentation

1k1bodM"'1Ic~"'''''''~'''''C''''''''''o!I>II~il'''';'&

_~,-""_
~"'7;tt~

6o:c-"j'.t.rsIa,....,...n..O',_b\ dir '.U .. t...<""'Ilo.>J

. ",,,,,,,,",,,,,,,,,,,,,-,_,,,,,,,,,,,,,,,C"''''' ol

,....,...~.-._Iooo.
.$bIJ ..j,_k_

CW1".

porUn/w..,.a,n _It> I~ c-I""r-.. pp:" lllt.fI. ~

"n."""

~_

"""""'Jor.aduops

OOO.

__

l.r_' "",, __
6.AI/;~"I1I

I'f'OI'<>1'~,....,;pIIOlO""'u:,;".n..;rI'-:'
I~_<l ot P'\oW<ccn

Ilo<I<Iiod~""'~
...!_o(<b<

_,_._

eft

oI!.f-

"",.-

pM

;;::.==-1 '..,.;<C.~"
__ I ~r<'4O! r

.. tIo,~r..~"'IO!.. ex

c-r

~I..ty,.fk< __

.....t.I><c,.,;.i""kl'lrc~ c...!.1l 1...::.m1

1.~iIor_ _ "'"obiIIl'<" Mot ......-. rd00a7:!OI~ iWl n;".IoJlUI~;"-Dllior~SI.'OOb:

Kdt,lOd.f2Ulllr:.-.

.,.""''-'-''7_''':i;y
;

L1b~

....

. '-IoI.,.rorr..lIotkl!l<>lr ""~

i ,I._

li),ndd Wccsf ocnion_.Jos,obaalNJp<J\<w"ClIa'".a<&T""'-'l" .,..;-,."dnJMc/lRoJry _

__

ILn.~_ ... c....,. . ..,.~~bJ""'~ .r-~""'-b.:W:at:_

....

11,1h.~tttqlO<lllOu=JIIId<!IIOooIhl11""'l/U.00II.OO; '~""""'""""~.,;1 (1J'.@.oo)l!I".ib:d.I_""~Jc...oMmi.a . prior"'tt.<lrlllp.

Page 1

DeKalb County Government Purchasing Card Presentation

JIk~_-"""_""""".~"poI;q.
Y~\;r)<t;SI~"'" ,-," ---

~--

1'rirJ;:<
~I/I~.

IJq>.=tofr.n~

.. :"'"

Page 2

DeKalb County Government Purchasing Card Presentation

DeKalb County Government

Purchasing Card Presentation

DeKalb County Government Purchasing Card Presentation

DeKalb County Government Purchasing Card Presentation

__

---,-_ .
___ . ,,..._

coo __ _o-"'-"''''.oOI.II:lO'II1II"'I
. ~_O!I

DeKalb County Government Purchasing Card Presentation

ITATI!OUlCOltJl'" MLUoT ctII'-..T(QII'UlW'TICIN CI_I'\lKII.U~<HIPI!_

~~ :?E_::"'~1:~=~:;l-::=E::=I,,-.... _,,_ _ .. __
noc~JlDOU_lTalI""_" __ ", __ "",-,,,,,,,,,,,,,,,,,,

:llr.. .,.... __ 't~-.",_c-.-....__

_ClC.CJt..'

:n,

1"- -....., ... ...., __ ... -... ._.".IIUN..l-""", _~-. IOoO:n.,.....fI!I'MI ...-. . __ . "" __

:.:::~-= .. ~.::~.:!==:;:;::.-=";~"
K.':I'J
f

.,,_.

=~~~:o"I:f'..:~~~":.!:=~~~:~~=~ ~~"':i':!~'~'::J.,tt=-..$-:r"-" ... _.......-M""_ .."' ...-""

. _.. _""-~-2.~"""'-"
~'<;It<fJ_

(1~~7:S~::..::~.:=;:;..~o.~~I:.:;;:;~ .....
II'-. . ..-_..~I
__

_.-_<t_ ... ::::.==--=.. -:..~~~;~-;:

b

~~ . -

..

_.

__

. ."""

-_1I.0tct90.

11L=~~==::=~':!..'""!::::..-;:.7:::;::.-:

:=.:!""~~~.=..:.... .. :!:.=:;~~~-'" ll::-,;;,,=~V~~~~~.!!... .... ;:.:.~:o.~"::"=

.- - __ ...-'-r....-_
l.Ov._oIP<'''''I_.

_.,''''_

_ ............... :_.-.,.

. ~ _,....,

10

DeKalb County Government Purchasing Card Presentation

11

DeKalb County Government Purchasing Card Presentation

12

DeKalb County Government Purchasing Card Presentation

13

DeKalb County Government Purchasing Card Presentation

.PURCHASING

& CONTRACTING
DEPARTMENT

CARDHOLDER

USERS'

AGREEM&NT

lod>"""lnI~f_ipl r,"'(,>nlIIuIck'ti"",.-\5-=_ "",r,""'IIo1IILo,,n:..J :w.I A:"....-..I'b."~ .-.I . lumI.n~IIJ Ik""I"C""ftL1;,lablc'u J1ml.: of Aram .ond .\b<tM.';ud'\'~ for .:Ill D.oMlb<:otft)' (~ I 1\Ir<I...,. ~l..J","""~d.""I_I~k>o.,".n.C.-:l~ror:.n_"""",,J.~ lau..,to 'III.r...srorD<ulb('_~.>ppn:I ~OfIlr...i.l$l'oN_1O ,mrx.:p.:noa;tI~ l~lhotP.:~_c .
=d:ondl'<p<><l>ay~","-

~",n:au<liltb,:....,..r""" '''''''<f"''''''''') _

. ilxt .. .::ri~ ~:IOIl' . 6c;"'''''''XI;'''''~'o_i""It>oIia='enn . SIoo<IIdl b~ '" "",1Ioio....,j pmptd)'. I~D"''''lb COUIt}"odMo."1 r""" ~ bry"':waomII~I'oIbcUll>lorl"'d~. lalso~9UIO.IIowO<J,;:oIh COlllll}to.'O!I<d"'~ __ ...Jb) j(D.:~C~-_I_s""pI~ ....,
I ~ancllb "")f=ollolils
"I""Ir<'qU<f,

1"--'_I""""I""P<"au.r!hio""~"""'II",

O'K:IJI>C_'). )' _.m~rif1dlou<eIh"anl3\aayl;_fOf k.Ji;.T>:IiuIL 1,..,"'r<lwn""'QR/Ion.K.n.C_Iim~h

t>f r!n)""""-

. "',

se~v"u, . ~
ADMiNISTRATIVE OPERATIONS DJV:SION

CONTRACTS CONTRACT

ADMINISTRA,TrCm COMPLIANCE

DJVISIO:'-l

DIVISION

PURCHASi:-:G DIViSION
OEK.\lB COUNTY PURCHASING AND CO/';TRACTING OPARTMNT 1300COM'~RCE:DRIVI;: TEL: (404) 371-2707

1
i

DECAnJR,GA30030 FAX: (4041371-7006

14

DeKalb County Government Purchasing Card Presentation

15

DeKalb County Government Purchasing Card Presentation

16

PURCHASING CARD FOR TRAVEL AGREEMENT FORM The Director of the Department of Purchasing and Contracting shall determine if paying travel expenses, meeting hosting I sponsoring, or other related expenses using a Purchasing Card is in the County's best interest. The Director has the discretion to determine the best method to implement any changes or exceptions. Should a travel card be issued to a particular employee, or should travel expenses be allowed on a particular employee's existing Purchasing Card the following rules apply: 1. The employee must submit receipts for all charges to his / her department Purchase Card Representative. 2. The Purchase Card Representative must maintain a file of all receipts. 3. Failure to properly maintain receipts can result in disciplinary action including restricting .purchase card travel privileges, cancellation of the Purchase Card, and termination of the employee. 4. An employee may not receive an advance through iExpense for expenses expected to be paid using the Purchase Card 5. An employee may not receive a reimbursement through iExpense for expenses paid on the Purchase Card. 6. An employee will not receive a per diem for meals when using their Purchase Card. The County will only pay for expenses actually incurred 7. Expenses for meals are limited to the daily per diem as established by the County travel policy. As of this writing in February 2010 the daily per Diem is $ 36.00; $6.00 for breakfast, $10.00 for lunch, and $20.00 for dinner. 8. The employee should only pay for their meals, unless employee is hosting !sponsoring a meeting. 9. Alcohol is not allowed on the Purchase Card 10. Hotel charges for extra services such as long distance pay per view entertainment, spa services, dry cleaning I laundry services, etc are not allowed. 11. The employee must reimburse the County for any charges determined by the County to be inappropriate or face disciplinary action including termiriation. 12. If an employee expects to exceed their monthly limit ($5,000.00) or single transaction limit ($5,000.00) they should contact the Purchasing Card Administrator prior to their trip.

I the undersigned have received read and agree to follow this policy.

Employee Signature

Date

Print Name

Title

Signature - Department of Purchasing and Contracting Representative

Print Name - Department of Purchasing and Contracting Representative

Title - Department of Purchasing and Contracting Representative

Purchasing Card Transaction Log

For The Monh ot Dept Name &# Cardholder Name: Approved By: R = Reconciled Date R Purchased Contact Trans# Requestor Name G/LAccount Supplier
(if applicable)

Date Approved: Dollar Amount

What Purchased

Qty

Reconciliation/Comment

Total/Subtotal Dollars Expended (Attach additional pages if required)

Card One of: ANGELA M FAUCETTE (5657) Company Name GA DeKalb County

Cardholder

Cycle Charge

Post Date Between 2013-12-05 00:00:00 and 2014-01-04 00:00:00 Report Owner Cherry, Travis Report Time 2014-04-0712:58:47

CH Full Name Purchase Date Post Date Vendor Name Item Total Item GL Combination Original Amount

'count: 0

0.00

report count:

0.00

Cherry, Travis

of 1

2014-04-0712:58:47

Form

ST-5

(Rev. 11/2012)

STATE OF GEORGIA DEPARTMENT OF REVENUE SALES TAX CERTIFICATE OF EXEMPTION GEORGIA PURCHASER OR DEALER

To:
(SUPPLIER)

_
(DATE)

(SUPPLIER'S

ADDRESS)

(CITY)

(STATE)

(ZIP CODE)

THE UNDERSIGNED DOES HEREBY CERTIFY that all tangible personal property be for the purpose indicated below and that this certificate shall remain in effect until personal property obtained under this certificate of exemption is subject to the sales by the purchaser in any manner other than that indicated on this certificate. (Check
[ J 1. Purchases

purchased or leased after this date will revoked in writing. Any tangible and use tax if it is used or consumed appropriate box.)

or leases of tangible personal

property or services for resale. O.C.G.A. 48-8-30. Red Cross, Georgia State Government. any county,

[x] 2. For use by the Federal Government,

The American

municipality, qualifying authority or public school system of this state. Payment must be made by warrant on appropriated Government funds. A Georgia sales and use tax number is not required for this exemption. a.c.G. A. 48-8-3(1).

[ 1

3. Purchases or leases of tangible personal property or services for RESALE ONLY by a church, qualifying nonprofit child caring institution, nonprofit parent teacher organization or association, nonprofit private school (grades K-12), nonprofit entity raising funds for a public library, member councils of the Boy Scouts of the U.S.A. or Girl Scouts of the U.S.A. THIS EXEMPTION DOES NOT EXTEND TO ANY PURCHASE TO BE USED BY OR DONATED BY THE PURCHASING ENTITY. A Georgia sales and use tax number is not required for this exemption. O.C.G.A. 48-8-3(15),(39).(41),(56).(59),and(71). 4. Materials used for packaging tangible personal property for shipment or sale. Such materials must be used solely for packaging and must not be purchased for reuse by the shipper or seller. a.C.G.A. 48-8-3(94). A Georgia sales and use tax number is not required for this exemption.

[ 1

[ ] 5. Aircraft, watercraft, motor vehicles, and other transportation equipment manufactured or assembled in this state sold by (he manufacturer or assembler for use exclusively outside of this state when possession is taken by the purchaser within this state for the sale purpose of removing the property from this slate under its own power due to the fact that the equipment does not lend itself more reasonably to removal by other means. A Georgia sal~ use tax number is not required for this exemption. a.c.G.A. 48-8-3(32).

[ ] 6. The

sale of aircraft, watercraft, railroad locomotives and rolling stock, motor replacement/repair parts of each, which will be used grinciRally. to cross the transporting passengers or cargo by common carriers in interstate or foreign the United States government. Private and contract carriers are not exempt.

vehicles, and major components and borders of this state in the service of commerce under authority granted by a.C.G.A. 48-8-3(33)(A).

[ ] 7. For use by a federally chartered credit union, credit unions organized under the laws of this state, and credit unions organized under the laws of the United States and domiciled within this state. ~@ sales and use tax number is not required for this exemption. 12 U.S.C.S. 1768; O.C.G.A. 48-6-97.

PURCHASER'S

BUSINESS

ACTIVITY

Under penalties

of perjury I declare that this certificate made in good faith, pursuant

has been examined

by me and to the best of my knowledge

and

belief is true and correct, Business Name:

to the sales and use lax laws of Ihe State of Georgia.

DEKALB COUNTY GOVERNMENT

COMMERCE DRIVE NAADUEBA

Business Address: 13 0 0

ZIP
-*:::;~-h4;;:tt~~:::t:~Title:

Code: ,;;,.3..;;..O~03;..;O,--__ DEPUTY D IR .

Purchaser's Name: RHONDA

A deafer must secure ?ne properly co~pfeted certificate of exemp Ion from e en bu er making tax exempt purchases. Certificates of exemption must be obtained by the dealer within 90 days of the exe pt sale being completed. The dealer must maintain a copy of the certificate of exemption presented for audit purposes.

Journal #: Period: Explanation: Category:

-----Control Total: $0.00

cost
Center

Object Code

Fund

Debit

Credit

Description

Written By Approved By

DeKalb County Purchasing & Contracting Department

The Maloof Center Second Floor, Suite 202 1300 Commerce Drive Decatur, Georgia 30030

Purchase Card Request Form

Employee PayrolllD Number ;Depa'rtftlent Nar'T1e:'. "". ~-.,.

; ~].

":;.:-....", . 'Y

~-,

,,",-:-_='--'--'-'---'~-----'-..:---------------------------

';b~p~rt~'~htAd-~irii~ra;iV~/ProcurementAddress: ~-:ifL~""~l:,;::{~:~,t~i;;I--,~}:-: ,-')Y:[~[~~.' .fn~:,~:;;-: ~;t'>::,',:.' . ,~~;,':-,-_,~. . b~pg.~~;~t"Pu~~~~J~2~rdRepre$~~tative N~me ;J.:-,,\:::~fi.;~::.; ,:.. '_ "j_:~. -. fJ{1i~'::::\~~E\~D'~~:;e?!'f:ft~; \"~~\5f;f{:~~ ~,~/::~;.~.{> :~: ~~.:,:;: ,-;,~~, ',j1}j;'r {:-,-;~t,~- :>:"";':-,;";' .:_>::; ;J)epa~mentPurchasing ~aJd_ Representative einail

.~.~~.> ~~~_~~;:,~-~:_ '_~~ -~-:-_;~

;~1~~~~~:irh;;1r;(?;d
: <;c -".-,,:;;~_ . ~'." ~ _ - _ i

R:p,resentatlye Ph;ne N" rnber

'6:~f1ffi:;?~k~e'r~;fe~~~~tAd:~~nt # (Cost Center + Object + Fund)

, .' ~-; .

_,J":. "..-' _.. ".'.' ~~;~/:v~:._:~ . .

~Single Purchase LimitRequested:

$
$

"ThirtyDay Purchase Limit Requested: J>V ,~,-.,.. -.

---------

Department Director Signature:

Date:

Purchasing & Contracting use only

[~~=ar=d=N=u=m=b=e=r============================~~~~~J [~S=in=g=le=p=u=rc=h=a=se=L=i=m=it======~~~~==~~~==========~J [Thirty Day Purchase Limit

J
[_Date---=: ===J

~~p_ur_c_ha_S_in_g_A_u_t_h_or_iz_a_ti_o_n ~============================~J Purchasing Card Manager or Designated Representative

Print Form

. .1

CARDHOLDER USERS' AGREEMENT

I acknowledge receipt of the Cardholder Users' Agreement and confirm that I have read and understand their terms and conditions. I understand that DeKalb County is liable to Bank of America and MasterCardNisa for all DeKalb County charges. I further acknowledge and agree that I am liable to DeKalb County for all unauthorized charges. I agree to use this card for DeKalb County approved purchases only and agree not to charge personal purchases. I understand that DeKalb County will audit the use of this card and report any discrepancies. I further understand that improper use of this card may result in civil action, criminal prosecution, and/or disciplinary action, up to and including termination of employment. Should I fail to use this card properly, I authorize DeKalb County to deduct from my salary an amount equal to the total of the discrepancy. I also agree to allow DeKalb County to collect any amounts owed by me if DeKalb County no longer employs me. I understand that DeKalb County may terminate my right to use this card at any time for any reason at its sole discretion. I agree to return the card to DeKalb County immediately upon request or upon termination of employment.

Cardholder:

Signature: Print Name: Location:

-------------------------------

Date:

----------------

Approving Officer:

Signature: Print Name:

--------------------------------

Date: ----------Phone: ---,------------

DEKALB COUNTY POLICY/PROCEDURE SUBJECT: PURCHASING CARD POLICY

PIP # 305 Revision #

Page 1 of 12 Date: 3/12/2004

Policy Owner: Doyle Shaw Approved By: Richard Stogner

RESPONSIBLE DEPARTMENT
Purchasing & Contracting

SCOPE
The scope of this policy/procedure (p/p) covers DeKalb County and its functional divisions and/or operating business units (defined as "the County" throughout this pip).

POLICY
DeKalb County has established a Purchasing Card (P-Card) program that allows designated employees the ability to purchase selected, business-related goods and services whose value is less than $1,000. This program is intended to be an alternative method for the purchase of small dollar, miscellaneous expense materials and services. These policies and procedures apply for the use of the Bank of America Visa Purchasing Card/P-Card. In addition, DeKalb County is not required to pay sales tax to any supplier since the County is exempt from paying any State of Georgia sales tax. This applies to out of state purchases as well.

DEFINITIONS
Card Provider: Bank of America (BOA) Visa Purchasing Card issued by the County to the Cardholder Cardholder: DeKalb County employee issued a Bank of America Visa Purchasing Card Transaction Log: An excel spreadsheet used to log all monthly P-Card spends/transactions Purchasing Card Administrator: Employee assigned by Purchasing & Contracting to monitor/administer the P-Card program Purchasing Card Manager: Purchasing & Contracting Deputy Chief Procurement Officer Administrative Operations responsible for the overall P-card program Department Purchasing Card Representative: An individual identified by the Department Director who has the responsibility for coding P-Card transactions to General Ledger accounts for all Cardholders in the department.

PROCEDURE 1.0 P-CARD Restrictions

The DeKalb County P-Card program is intended to be an alternative method for the purchase of small dollar value, miscellaneous expenses, including materials and services. Restrictions are determined by the Department Director, P & C Purchasing Card Manager, and DeKalb County and the restrictions may be revised as needed. Different restrictions may apply to Cardholders, depending on the department and intended purchases. Restrictions will be established using the NIGP, Category codes, or MCC (Merchant Category Codes), this is at the sole discretion of the Purchasing Card Manager. See attached NIGP/Category Addendum I for allowable purchases. Note: All Information Systems, Communications, and Finance Special Approval related purchases will be coordinated/routed through Information Systems, Communications, and Finance and will require a Requisition and Purchase Order regardless of the dollar amount. (Refer to the Computer Hardware, Software and Related Maintenance/Support Purchas!ng Pol!cy, the Com~unications Equipment and Related Maintenance/Support Purchasmg Policy, and the Fmance Special Approval Purchasing Policy for AH

DEKALB

COUNTY POLICY /PROCEDURE PURCHASING CARD POLICY

PIP # 305
Revision #

Page 2 of 12 Date: 3112/2004

SUBJECT:

Policy Owner: Doyle Shaw Approved By: Richard Stogner and Travel, Training, or Local Meeting Authorization

Accounts, Grants, CIP Accounts, found on the iWeb.)

P-Cards issued to Purchasing & Contracting personnel will not be restricted to the NIGP/Category Addendum and the transaction/monthly limits as specified below. Purchasing limits will be established, on an as need basis, by the Purchasing Card Manager Purchasing & Contracting. Current Cardholder transactions and monthly limits will fall within the below ranges, as determined by intended usage and Director approval: ~ Transaction or per spend: Up to $1000 ~ Monthly limit: Up to $2000 The Purchasing Card is to be used only for the purchase of business-related goods and services whose value is less than $1,000. Entertainment, along with any personal expenses, is excluded from the P-Card program. Cardholders are liable to DeKalb

County for all unauthorized charges. The improper use of a P-Card may result in civil action, criminal prosecution, andlor disciplinary action, up to and including termination of employment. The County may deduct from a Cardholder's salary an amount equal to the total of any unauthorized charges.
Any requirement to purchase goods and services that does not fall within the guidelines of this policy will require the creation of a DeKalb County Oracle Requisition and purchase order.

2.0

Cardholder
1.

Responsibilities

2.

3.

4.

Acknowledge responsibilities under the DeKalb County Purchasing Card Policy and agrees to comply with the requirements set forth in this policy by signing the Cardholder Users' Agreement (See Addendum IV). The P-Card is a charge card and must be used in such a manner that ensures the security and safekeeping of the card. The P-Card is non-transferable. Do not give your card or card number to any other individual to place orders with the supplier. This will result in the termination of card privileges. Notify the P-Card issuer (Bank of America - 1-888-449-2273) immediately of any lost or stolen P-Cards and advise your Director and the P-Card Administrator of the situation. The Bank of America P-Card is the preferred card and should be used as first choice. If the cardholder anticipates using the P-Card with a supplier that does not accept the Bank of America Visa Purchasing Card, please contact your Purchasing Card Administrator so that the supplier can be set up to accept the Visa P-Card.

5. The P-Card is the property of DEKALB COUNTY and should only be used for business-purposes. A card used out of compliance with the guidelines established for this program can result in disciplinary action, up to and including termination of employment.
6. 7. Order materials and services (See 8.0 below for additional information). Complete the Transaction Log (See 9.0 below for additional information).

DEKALB

COUNTY POLICY/PROCEDURE PURCHASING CARD POLICY

PIP # 305 Revision #

Page 3 of 12 Date: 3/12/2004

SUBJECT:

Policy Owner: Doyle Shaw Approved By: Richard Stogner

8.

Receive and inspect all ordered material and verify services (See 10.0 below for additional information).

3.0

Purchasing Card Administrator Responsibilities

I. Coordinate with the Department Director spending limits and other restrictions. Complete applicable sections on the P-Card applications. Ensure all forms are completed properly and submit the appropriate forms to the Card provider for card issuance. Issue new P-Cards. Answers/directs/investigates all questions pertaining to the P-Card program. Ensure that lost/stolen cards are handled properly and expeditiously. Changing Cardholder addresses/other information, as required. Canceling Cardholder accounts. Maintain P-Card files and the Purchasing Card Policy. Review monthly P-Card Reports and make appropriate recommendations and/or take corrective action when required. Coordinates any interfaces between Visa's InfoSpan and Oracle. Responsible for coordinating the training associated with the Purchasing Card. Receive, review, and file the consolidated monthly statement from Bank of America. Process accounting data (Journal entries) into the Oracle Accounting System. Requests and reviews reports provided by Visa and Bank of America to identify County Cardholder buying patterns that may lend themselves to negotiated contracts. Forwards this information to the appropriate Deputy CPO of Purchasing or Contract Administration.

2. 3. 4. 5. 6. 7. 8. 9. 10. II. 12. 13.

4.0

Cardholder's Director Responsibilities

I. Recommend selected Cardholder's participation in the P-Card program via the Purchasing Card Request form (Addendum V) and identity a Department Purchasing Card Representative (DPCR). Review, approve, and maintain the monthly Electronic Cardholder Statements, Transaction Log and applicable receipts, and sign the monthly Transaction Log and Electronic Cardholder Statement, which will list all the individual Cardholder's monthly transactions. Ensure all transactions comply with the policy guidelines. Immediately, report lost/stolen/cancelled cards to the Purchasing Card Administrator. Coordinate and monitor Purchasing Card Policy compliance.

2.

3. 4.

5.0

Department Purchasing Card Representative Responsibilities

1. 2. Receives the Electronic Cardholder Statement and makes a copy for the appropriate Cardholder. Upon receipt of all information from the Cardholder, verifies the correct General Ledger account numbers for each department Cardholder transaction and enters the information into InfoSpan via the Electronic Cardholder Statement by the 20th of each month. Return the approved Transaction Log and Electronic Cardholder Department Director for approval and permanent filing. Statement to the

3.

DEKALB COUNTY POLICY (PROCEDURE SUBJECT: PURCHASING CARD POLICY

PIP # 305 Revision #

Page 4 of 12 Date: 3/12/2004

Policy Owner: Doyle Shaw Approved By: Richard Stogner

6.0

Issuing a Cardholder Account/P-Card

1. 2. 3. The Purchasing Card Manager will approve all new Cardholders. Once approved, the Purchasing Card Administrator will forward all pertinent information to Bank of America for P-Card issuance. When the County receives the new card, the Purchasing Card Administrator will retain the plastic card until the Cardholder has signed the Cardholder Users' Agreement and completed the appropriate training.

7.0

Canceling a Cardholder Account

I. In the event that the Cardholder is transferred to another department or he/she is no longer employed by DeKalb County, the Cardholder's Director or a designated individual must initiate cancellation of the Cardholder account by contacting the Purchasing Card Administrator. The Purchasing Card cannot be reassigned from one employee to another. The Cardholder's Director or the designated individual should collect the card and cut it in half. The Purchasing Card Administrator should then collect the card. The Purchasing Card Administrator coordinates the cancellation of the account with the card provider.

2. 3.

8.0

Ordering Goods and Services

I. 2. Cardholder verifies that the material or services to be purchased are within the guidelines of this program. Cardholder contacts the supplier and indicates he/she wants to place an order using the P-Card. After the Cardholder has provided the supplier with an accurate description of the materials or services to be ordered, he/she should advise the supplier of the following conditions: ~ No sales tax to all transactions (The County is exempt from paying any State of Georgia sales tax. This applies to out of state purchases as well.) ~ If applicable, the shipping address, including the name and phone number of the person to whom the material is to be delivered, and the words, "Purchasing Card", should be marked on the outside of all boxes and other shipping containers. ~ Invoices are not required. ~ Backorders should be billed at time of shipping. For each transaction, the Cardholder is to complete the Transaction Log (see Addendum III).

3.

9.0

Transaction Log
1. The Transaction Log (see Addendum lIT) is to be maintained monthly by the Cardholder. Each Cardholder is to complete all fields of the transaction log after they have made their purchase and attach applicable receipts. The Transaction Log is to be printed at the end of the statement period, checked for accuracy, reconciled against the Electronic Cardholder Statement (see section 12.0),

2.

DEKALB COUNTY POLICYIPROCEDURE SUBJECT: PURCHASING CARD POLICY

PIP # 305 Revision #

Page 5 of 12 Date: 3/12/2004

Policy Owner: Doyle Shaw Approved By: Richard Stogner

signed by the Cardholder's Manager, and forwarded with the statement and transaction log to the Department Purchasing Card Representative.

3.

The Department Director must maintain appropriate files in the event of an audit. Files must contain, at a minimum, copies of the Monthly Transaction Log, Monthly Electronic Cardholder Statement, and any receipts/supporting documentation.

10.0

Receiving Materials or Services

1. The receiving department will identify purchasing card transactions by the words "Purchasing Card" on the outside of the boxes/shipping containers. Goods ordered by the P-Card are to be delivered to the addressee unopened. Cardholder will verify that the material or service received is what was ordered and should verify the accuracy of all receipts/packing lists.

2.

11.0

Returns and Credits/Supplier Discrepancies

1. Cardholder is responsible for material to suppliers must be placed to re-order the correct Cash refunds are not allowed resolving all discrepancies with suppliers. Returns of handled as "credits". A separate transaction must be material. under any circumstance.

2.

12.0

Statement Reconciliation
I. 2. The Cardholder will receive a monthly Electronic Cardholder Statement from the Dept. P-Card Representative of all the Cardholder's transactions for the billing cycle. Cardholder is to review the statement against the Transaction log for discrepancies. If a discrepancy is noted, Cardholder should immediately notify the supplier. All disputed transactions should be resolved through the supplier. If unable to resolve with the supplier, contact the Purchasing Card Administrator. If there is a discrepancy, note this on the Transaction Log. Cardholder is to attach their statement to the log and secure his/her Manager's signature. Discrepancies/disputed charges will be paid by Accounts Payable to BOA within the specific contractual arrangements once the discrepancy/dispute is resolved, supplier will issue appropriate credit on the following months statement. Cardholder is to ensure that the Transaction Log's total charge amount matches the Statement's charge amount for the billing cycle month. Transaction Logs, receipts, and statements are to be forwarded to the DPCR who will in turn forward them to his/her Director for final review and approval.

3. 4.

5. 6.

13.0

Invoice Processing and Remittance

I. The P-Card billing system is a single bill (invoice)/central pay arrangement. Although each Cardholder receives a monthly informational account statement, payment is centrally executed through DeKalb County's Accounts Payable department. The grand total of all charges to DeKalb County is to be paid to the card carrier within the terms of the contract.

DEKALB COUNTY POLICY/PROCEDURE SUBJECT: PURCHASING CARD POLICY

PIP # 305
Revision #

Page 6 of 12 Date: 3112/2004

Policy Owner: Doyle Shaw Approved By: Richard Stogner

2.

Accounts Payable will receive a summary of the monthly charges from Bank of America, along with detail billings by Cardholder account, and pay the entire bill according to terms and County policy.

14. 0

Lost and/or Stolen Cards

I. 2. The Cardholder is to report the loss/theft of their card, or account number immediately to Bank of America Visa. After the card provider has been notified, the Cardholder is to notify the Purchasing Card Administrator and their Director immediately. Upon notification, the card provider will block further use of the card. Cardholder should contact the Purchasing Card Administrator for issuance of a new card.

3.

15.0

Contacts

KEY CONTACTS: Purchasing Card Administrator

Dale Dague >Policy and procedures >Card issuance/cancellations >Lost/stolen cards >Address changes >Statement issues/copies >Training

Purchasing Card Mgr.

Jeff Allen >Supplier Issues/disputes >Spending Limits >Participants in program

Accounts Payable
Judy Ware >Billing issues >Payment to Card Provider

16.0

Addendums 1. NIGP/Category
2. Allowable Expenditures P-Card Flow P-Card Transaction Log (Contact the Purchasing Card Administrator file) Cardholder Users' Agreement Purchasing Card Request

3.
4. 5.

for the Excel

ADDENDUM I

ALLOWABLE

NIGP/CATEGORY

CODE EXPENDITURES

The following represent expenditure guidelines for which the Purchasing Card may be used. Proper justification must be available by the Cardholder when procuring any products or services with the PCard. Where Countywide agreements for products and services exist, it is expected Departments will utilize those agreements as they generally provide a greater value to DeKalb County. Exercising good management judgment is paramount when making buying decisions.

Ii Code

I'
II

Sort

Sort IIHeating, Plumbing, Air Conditioning Contractors

i'

)1

Description

I'
Ii

Expense Type Sort

IIHeat, Plum., Air Condo Contractors

DEKALB

COUNTY POLICY /PROCEDURE PURCHASING CARD POLICY

PIP # 305
Revision #

Page 7 of 12 Date: 3112/2004

SUBJECT:

Policy Owner: Doyle Shaw Approved By: Richard Stogner Electrical Contractors

I Contractors ork, Tile Setting, Plastering,

lies (Those exem ted) Com uter Related Supplies (Those Exem ted) Construction Materials Not Elsewhere Classified Office, Photographic, Photocopy, And Microfilm E ui ment Information Systems Industrial Su I Business Supply

IF===

=======================9i~=================91

DEKALB COUNTY POLICY IPROCEDURE SUBJECT: PURCHASING CARD POLICY

PIP # 305 Revision #

Page 8 of 12 Date: 3112/2004

Policy Owner: Doyle Shaw Approved By: Richard Stogner

Florists Retail- S ecial Photo Retail- General

r Maintenance, Repair, And s

Computer Maintenance, Repair and Services Equipment and Tool Rental

DEKALB COUNTY POLICY IPROCEDURE SUBJECT: PURCHASING CARD POLICY

PIP # 305 Revision #

Page 9 of 12 Date: 3112/2004

Policy Owner: Doyle Shaw Approved By: Richard Stogner

ADDENDUM

II

P-CARDFLOW

Charge Spend

Record Spend on Transaction Log

Statement Received from Bank of America

Match/Reconcile Log Against Statement

Secure Signature/ Approval of Director

DPCR Enters G/L for P-Card Transactions

.----.

AP Remits Payment

Maintain File with Copy of Log/ Statement/Receipts

i
Carryover Disputes to Next Statement Period Until Resolved with Supplier isputed Charges are Paid Within Statement Period. Supplier will Issue Credit Once Resolved. ~

DEKALB COUNTY POLICY/PROCEDURE SUBJECT: PURCHASING CARD POLICY

PIP # 305 Revision #

Page 10 of 12 Date: 3112/2004

Policy Owner: Doyle Shaw Approved By: Richard Stogner

[PIP #
30S[

IADDENDUM III

PURCHASING CARD TRANSACTION LOG

Cardholder: Approved By Date Dept Cost Center

For the Month:

Date

Trans#

Requestor Name

G/L Account

Supplier

Contact

Buying What?

Amount

Reconciliation/Comment

DEKALB

COUNTY POLICYIPROCEDURE PURCHASING CARD POLICY

PIP # 305 Revision #

Page II of 12 Date: 3/12/2004

SUBJECT:

Policy Owner: Doyle Shaw Approved By; Richard Stogner

ADDENDUM IV

CARDHOLDER USERS' AGREEMENT

I acknowledge receipt of the Cardholder Users' Agreement and confirm that I have read and understand their terms and conditions. I understand that DeKalb County is liable to Bank of America and MasterCardIVisa for all DeKalb County charges. I further acknowledge and agree that I am liable to DeKalb County for all unauthorized charges.

r agree to use this card for DeKalb County approved purchases only and agree not to charge personal purchases. understand that DeKalb County will audit the use of this card and report any discrepancies.
I further understand that improper use of this card may result in civil action, criminal prosecution, and/or disciplinary action, up to and including termination of employment. Should I fail to use this card properly, I authorize DeKalb County to deduct from my salary an amount equal to the total of the discrepancy. I also agree to allow DeKalb County to collect any amounts owed by me if DeKalb County no longer employs me.
J understand that DeKalb County may terminate my right to use this card at any time for any reason at its sole discretion. I agree to return the card to DeKalb County immediately upon request or upon termination of employment.

Cardholder:

Signature: Print Name: Location _

Date:

Approving

Officer:

Signature: Print Name: _

Date: Phone:

_ _

DEKALB COUNTY POLICY !PROCEDURE SUBJECT: PURCHASING CARD POLICY

PIP # 305 Revision #

Page 12 of 12 Date: 3112/2004

Policy Owner: Doyle Shaw Approved By: Richard Stogner

ADDENDUM V

DeKalb County Purchasing Card Request

Request to issue a DeKalb County Purchasing Card for: Employee name

Employee Payroll ID number Department Name: Department Administration/Procurement Address:

Department Purchasing Card Representative Name: Department Purchasing Card Representative Email: Department Purchasing Card Representative Telephone #: Default General Ledger Account # (Cost Ctr + Object Code + Fund): Single Purchase Limit Requested: Thirty-Day Purchase Limit Requested: Department Director: Signature
$. $ _ _

Date:

FOR PURCHASING & CONTRACTING USE ONLY Card Number: Single Purchase Limit: $ Thirty-Day Limit:
$

_
_

Purchasing Authorization: Purchasing Card Manager or designated representative

Date:

DeKalbCounty Bo~tdof Commissioners

Boaftl of C()mmissioners
Elaine Boyer, Distridl
JeJTlladJ!r, District:2

brryL, Jobnson,Dlstrict'3 Sbai'iil1BlIrnes Sillton,DlslriCt

'Dislricis
Kalbl~ (lanflgo, Dlstrict 6 Slan Watson, DistriCt 7

'4

Interim Pl<esidingOfficer

S,', h,',',a,:r,o,',n, ',B"""a, " ' r,'il,e,,",','S" SU,tt,o,n,' 'J)ep(lrtm~n,t

.1' C' ell k',' o,the "Quntylef

November 19,2013

Mr. Isaac Blythers 761 SouthlandPass

Stone Mountain, GA 30087

DearMr. Blythers:
lam fotwardingto youcorres'P0ndence

received in the Clerk's office for an.advisory opinion from Chief of Police Cedric L. Alexander regarding honorariums.

IfIrnay be of further assistance, please feel free to contact me. Sit~y,

A~v&,~tUV
Barbara H. Sanders, cec Clerk to the Board of.Comraissloners and Chief Executive Officer BHS:bhs Enclesnre

, ',','

,,',',",

The Manue!J;Maloo(

", ',',' "cler:RToThcUoard ()I.conuuissioners andCbiefExetutive Officer Center 1300 tommerceDrivej5~J?Jo()r. Decatur! GA30'030 .(404)371.2~86.
www.co;dekalb.ga.us

Flax(4(4) 371.7004

DeKalb County Board of Ethics Location: Conference Room A, Clark Harrison Building Date of Meeting: 3/28/2014 Time of Meeting: l2:00pm Minutes
Members Present: Isaac Blythers, Acting Chair Clara DeLay John Ernst Edwinett Murphy Thelma Grier Bobbie Sanford Susan Neugent Observers: Gene Chapman, Ethics Board Counsel Trumondia Williams, Staff Support Jay Vinicki, Director of Policy Research and Assistant Director of Finance Rhea Johnson, Citizen James Elliott, Emory University Professor Viola Davis, Unhappy Tax Payers Barbara Sanders, Clerk to the Commission and CEO Natasha Kennedy, Deputy Clerk to the Commission and CEO Joe Arrington, Citizen Richard Belcher, WSB TV

I.

Call to Order The meeting was called to order at 12:20pm by Isaac Blythers, Acting Chair. Welcome and Introductions Adoption of the Agenda The Agenda was reviewed. Isaac Blythers entertained a motion to approve the agenda. Thelma Grier moved for approval and the motion was seconded by John Ernst. Isaac Blythers called for a vote. All seven members voted and all seven were in favor to approve adopting the agenda. Adoption of Minutes The Minutes, dated March 7, 2014, were reviewed and accepted as presented. Isaac Blythers entertained a motion to approve the minutes. Susan Neugent moved for approval and the motion was seconded by Clara DeLay. Isaac Blythers called for a vote. All seven members voted and all seven were in favor to approve adopting the minutes from March 7, 2014. Ethics B09rd Tr!lining

II. III.

IV.

V.

DeKalb County Ethics Board 03/28/14 Meeting Minutes Page 2

James

Elliot from Emory University began training covering the following topics: Responsibilities and duties of members Areas of Concern Perception and Fact Limitation on Campaign Contributions and other activities Burden of Proof Advisory Opinions Investigative Procedures Ban on Gifts Who speaks for the Board? Not a Political entity Conflicts of Interest Use of a Presenter Whistleblower Protection Civility

VI.

Closing Remarks
The Board revisited a discussion as to who should speak on behalf of the Board. Isaac Blythers made the request of Staff Support to provide him with a reminder to amend Monday's agenda meeting to ratify the October 28, 2014 vote concerning who speaks on behalf of the Board, and ratify the appointment of Ethics Board attorney, Gene Chapman. Isaac Blythers will provide the Board with information as to when the Board entered into a suspended state. Isaac Blythers read over the Preamble that will be read before the start of each meeting. There were a few changes to be made to the document. The Board discussed putting together an outline detailing how each hearing should be conducted going forward. The Board will also revisit the Procedural Rules to makes sure they have a clear understanding of the rules. Viola Davis inquired about her 2012 complaint to the Ethics Board concerning cell towers and DeKalb County schools. Ms. Davis did not receive a response advising her that the Ethics Board has no jurisdiction over the DeKalb County School System. Barbara Sanders agreed to look into her case and provide the Board with a copy of the complaint and other information as it pertains to her complaint. Gene Chapman has agreed that if there was not a letter sent out to her noting this, he would send her a response advising her that the Board of Ethics has no jurisdiction over the School Board. It was agreed by the Board to have a better line of communication with the complainants as it relates to cases that have been filed and awaiting a response.

VII.

Adjournment
There being no further business, the Acting Chair entertained the motion to adjourn. Edwinett Murphy moved for adjournment and Thelma Grier seconded the motion. The motion passed with a unanimous vote from the seven members. The meeting was adjourned at 2: 1Spm.

Respectfully submitted,

Acting Chair

Date