19 O.S. §§ 1501-1507

The following section outlines the steps of a typical purchase card transaction.

The Requisitioning Officer

The requisitioning officer completes the requisition section of SA&I Form No. 1116, Requisition - Purchase Order - Claim and forwards it to the purchasing agent.

The Purchasing Agent

The purchasing agent determines if the item requested will require a bid and approves the method of purchase and forwards the Requisition - Purchase Order - Claim to the county clerk.

The County Clerk

The county clerk encumbers the amount stated on the Requisition - Purchase Order - Claim to the Bank of America.

Note: All transactions shall be properly encumbered prior to using the purchase card for purchases.

The Purchase Cardholder

The purchase cardholder makes the purchase using the purchase card.

Warning: The cardholder of record is the only person authorized to make purchases using his/her card.

The purchase card cannot be loaned to another person.

The purchase cardholder also retains all transaction documentation – card receipts, invoices, packing slips, and any other transaction documentation and delivers transaction documentation to the receiving officer.

Note: On a monthly basis, the purchase cardholder is responsible for verifying transactions listed on their purchase card statement are valid and for reconciling all charges made on their account.

The Receiving Officer

The receiving officer verifies that goods/services were properly received; prepares, signs, and dates the Receiving Report (SA&I Form No. 4030); and forwards all documentation (card receipts/invoices/packing slips, receiving reports, etc.) to the purchasing agent for further processing.

The Purchasing Agent

The purchasing agent has the following responsibilities:

• Retains all purchase orders, card receipts/invoices/packing slips, receiving reports, etc. for each purchase card statement
• Reconciles all transactions to the individual purchase cardholder statements and the master purchase card statement on a monthly basis
• Signs and dates the Purchase Card Payment Approval Form (SA&I Form No. 432)
• Forwards the individual purchase cardholder statements and supporting documentation with the master purchase card statement to the county clerk

The County Clerk

The county clerk has the following responsibilities:

• Reviews the monthly main purchase card statement (or invoice) for accuracy
• Certifies that all documentation is attached to the main statement
• Signs and dates the Purchase Card Payment Approval Form (SA&I Form No. 432)
• Presents all purchase card documents/documentation to the board of county commissioners for approval

Note: The county clerk is responsible for maintaining the purchase card records in a central and secure location.

The Board of County Commissioners

The board of county commissioners has the following responsibilities:

• Approves the master purchase card statement and each individual purchase cardholder statement in an open meeting
• Approves (at least two board members) the Purchase Card Payment Approval Form (SA&I Form No. 432) that has been signed and dated by the purchasing agent and county clerk

Note: The county shall make a monthly payment prior to the due date to the Bank of America to satisfy all transactions listed for the billing cycle, in the time and manner agreed to by the county and the Bank of America.

The County Clerk or Purchasing Agent (Purchase Card Administrator)

The Purchase Card Administrator has the following responsibilities:

• Prepares the Electronic Funds Transfer (SA&I Form No. 393) for payment of purchase card statements
• Forwards the Electronic Funds Transfer form to the county treasurer

The County Treasurer

The county treasurer executes the payment to the Bank of America.

Note: Electronic funds transfer is the only acceptable method of payment to the Bank of America. No other payment method is authorized.

Cardholder Purchases

The purchase cardholder may use the purchase card for telephone, in-person, and internet purchases.

The recommended best practice is that internet purchases be made from a merchant with a secure internet site (for example, a lockbox is present, or the URL contains https).

Whether by telephone, in-person, or internet purchase, the purchase cardholder must obtain an itemized receipt which includes at a minimum the following:

• Vendor name
• Transaction or purchase date
• Description of each item purchased, including unit price and quantity
• Transaction total

Warning: The cardholder should ensure that sales tax is not charged on the credit card receipt when the purchase is tax-exempt.