Purchasing Policy

 In keeping with the recommendations of the Division of Legislative Audit for the State of Arkansas, the Craighead County Quorum Court, the County Judge, and the Purchasing Department, the following recommendations should be followed:

1. All statements, invoices, letters, receipts, and any other documents which are used as billing requests, must be properly documented, signed by the receiving office/department or representative, and attached to claim before payment can be made. It is essential that the end user office/department be noted on documents so payment can be made accordingly. Merchandise and services received should be clearly noted on supporting documents.
(A) Public Service Committee Meeting on June 9, 1987 (Guidelines for County Expenditures). “In all expense related matters, proper and complete documentation is absolutely required as to the item purchased, amount of each item, who, why, and when purchased, and in the case of gasoline, the identity of the vehicle and current mileage.”
2. It is essential that all receiving documents with legible signatures, all invoices with legible signatures, and other supporting documents be turned in to the proper person and attached to the statement and/or claim. Realizing that some vendors bill by statement only, the receiving office/department should clearly document and sign the statement, thereby signifying that the services and /or merchandise was received.
(A) Finance Committee Meeting on January 19, 1987 (Suggests review of expenditures by Elected Officials and Supervisors.) “The Committee suggests that you commence a policy of initialing, or signing all bills or vouchers of expense in your respective office or operation. This is simply sound business procedure, and will indicate your familiarity, not approval as such.”
Note: Initialing should only be done when there is already a legible receiving signature attached.
Realizing that each office/department may have a problem in getting “hands on” monetary claims by vendors, it is suggested that each office/department, when ordering or picking up supplies/services, request the vendor to mail the monetary claims direct to each office/department, or to the County Clerk, Accounts Payable, P.O. Box 1167, Jonesboro, AR 72403, who will verify and note above information on monetary claims.
3. Additionally:
Before claims are submitted to the County Clerk for payment, they should be carefully reviewed to ensure that all supporting documentation is attached and properly coded by the Elected Official or Department Head.

(A) Credit card fuel purchases should not be approved for payment unless all tickets (or ticket copies) have been attached.
(B) Restaurant tips, movies, alcoholic beverages, and valet parking are personal expenses and are not subject to County reimbursement.
(C) Expenditures should be coded to appropriate line items in the budget. Coding expenditures to fit appropriations compromises the County’s ability to accurately report its expenditures.
(D) Elected Officials or Department Heads should document and sign off on travel reimbursement, contract/part-time labor requests, and other types of reimbursement and pay voucher forms. Travel should be reported on travel form TR-1.
(E) Postage receipts are to be obtained and attached to claims.
(F) Every County Office and Department should have a copy of the County’s Purchasing Policy and should be familiar with Local as well as the State Purchasing requirements such as:
a. Purchasing locally when possible when quality, service, and price are equal or better than other vendors outside the County and State respectively.
b. Getting a minimum of two bid prices on any product or service that exceeds $500.00 in cost. All price quotes should be forwarded to the purchasing department for proper documentation.
c. Avoiding any “single source” purchases when possible. A “single source” purchase should be accompanied by a document or statement verifying that no other vendors can supply such product or service.
d. Maintaining a fixed assets list of all items purchased in excess of $1,000.00 each in accordance with Ark Code 14-25-106 and County Ordinance 2003-9.
e. Obtaining a Purchase Order Number on all purchases is recommended, even though the purchasing policy states purchases under $100 does not need a purchase order number. A purchase order number makes a purchase a binding contract between the County and the vendor and also serves as a tracking instrument to help locate necessary supporting documentation to attach to the accounts payable claim for payment to vendor. The accounts payable department and the purchasing department on many occasions spend much time attempting to locate needed documentation before vendor payment can be made.
f. It is highly recommended that one person be assigned to correspond with the purchasing department and to oversee purchases for that office/department.
(G) Credit and charge cards should be paid in full each month to avoid service charges and late fees. All charge tickets, invoices, and other documentation should be attached to credit card invoice, documented and signed official or department head verifying that merchandise or services was received. Charges not paid in full each month becomes a liability to the county and tracking of such charges get lost from month to month. This is very critical to Accounts Payable to keep charge accounts current.
(H) Arkansas Division of Legislative Audit recommends that billing charges be paid from Invoices and not Statements. This will help avoid possible double payments.
The intent of these recommendations is to prevent unnecessary delays in our Accounts Payable System while trying to locate the purchaser and verify the claim. I ask that county employees, department heads, and elected officials be very diligent in following the above guidelines and recommendations. Thank you very much for your cooperation and help.

Al Haines

Al Haines Craighead County Purchasing Agent

ORDINANCE NO. 2003-9