(a) All purchases must be pre-approved as documented through the electronic purchase order system. Exceptions to the pre-approval requirement may be made for circumstances arising for employee safety, emergencies arising in operations (i.e., emergency assistance provided to clients), or to aid in the increased efficiencies for Samish.

(b) Ongoing exceptions to the pre-approval process (i.e., expenses arising from DNR boat operations while not in port) will be outlined in a memo detailing the need for the exception, signed by the Supervisor for the department seeking the exception, and authorization by the Department Director, General Manager, and Controller.

(c) Failure to comply with this policy may result in disciplinary action except when purchase is performed in compliance with emergency purchase procedures and policies.

(a) Purchases made using credit, merchant, and/or pre-paid cards require adherence to external procurement regulations (i.e., Uniform Guidance), approved awarding agency procurement guidance and budgets, and Samish procurement policy.

(b) Failure to adhere may result in disciplinary action.

(a) All transactions shall be documented by receipts or other documents in lieu of receipts, which provide details of the transaction and in a form acceptable to the Controller. Any transaction not properly documented shall be deemed disallowed and be subject to the rules applied to disallowed charges and/or transactions.

(b) Department Directors/Managers shall be responsible for ensuring card usage by employees of their department and that they conform to all applicable laws, rules, regulations, and these procedures and policies. Directors shall establish responsibility, control, and ensure appropriate records are maintained in approved systems.

Department Directors, or designees, shall ensure timely submittal of required documentation by employees of their department(s).

(c) Users (i.e., credit card cardholder, merchant card user, pre-paid card purchaser/department custodian(s)) shall sign the Credit Card Acceptance Form/Receipt, or similar form for noncredit cards. The user/employee shall also agree to allow Samish to withhold and deduct amounts owed to Samish by the employee, including the authorization to deduct from the employee’s pay, amounts owed to Samish by the employee due to personal, improper, disallowed, or unauthorized charges, penalties, and interest incurred thereon. Disallowed charges/transactions include, but are not limited to, transactions for which proper documentation is not provided. Fraudulent use by an employee or anyone whom the employee allowed to use a credit card or card number may be cause for termination of employment for the employees involved in fraudulent use. This section shall not apply to charges made by others who have unauthorized possession of the card or card number (aka a compromised card).

(a) If disallowed and/or improper charges/transactions are not repaid before the credit card billing is due and payable, Samish shall have a prior lien against and a right to withhold any and all funds payable, or to become payable, to the employee/cardholder/card user, up to the amount of disallowed charges/transactions, penalty, and interest at the rate charged by the issuer of the credit card.

(b) Employee will agree to these provisions as documented in the Credit Card Acceptance Form/Receipt.