Credit Card / PCard Policy

Introduction – This program is established in order to provide immediate access to goods and/or services in a work stoppage situation. Using the credit card system can dramatically shorten the processing time necessary in the traditional requisition process for any work stoppage situation. Only department heads and/or elected officials may propose personnel to be cardholders by sending a signed memorandum to the Purchasing Agent. This request will be forwarded to the Commissioners Court for final approval. In the event of an emergency, the Purchasing Agent may request an increase or deletion of personnel having the use of credit cards for county departments.

Authorized Credit Card Use - A credit card will be issued in the department name with recommendation from the Purchasing Agent and approval by Commissioners Court. This card will be requested by the department head. The department head or designee will be the point of contact for the department card and will be responsible for monitoring charges made with the credit card. In certain situations, a credit card may be issued to a cardholder with his/her name embossed on it and shall be used only by the cardholder. In these instances, no other person is authorized to use the card. The cardholder may make transactions on behalf of others in their department for any work stoppage situation. However, the cardholder is responsible for all use of his/her card.

The Purchasing Agent will report cards lost, stolen, or used without the permission of the County department. All purchases are contemplated to occur within the State of Texas and not in any foreign country. Out-of-state purchases shall require prior approval from the Purchasing Department.

Use of the credit card shall be limited to the following conditions:

  • The total value of a transaction shall not exceed the monthly per-card limit. If extenuating circumstances were to occur, the Purchasing Department should be consulted immediately for guidance. The Purchasing Agent shall have the authority to increase transaction limits for departments with high volume usage.
  • Cardholder shall inform the vendor that goods / services are on a tax-exempt status.

Unauthorized Credit Card Use - The credit card shall not be used for the following:

  • Personal purchases, food, or drinks (hospitality).
  • Entertainment expense
  • Cash advances
  • Telephone calls / monthly service
  • Items for which a contract exists (example: office supplies)
  • Travel expenses in which a check reimbursement, or per diem travel rates would cover
  • Goods or services that could be paid by purchase order or check request

Elected officials / department heads may enact a more restrictive policy regarding usage of cards in their respective department.

If a cardholder makes an unauthorized purchase, carelessly uses the credit card, or fails to turn in the appropriate documentation the Administrator shall require the cardholder to pay the County for the total dollar amount of all unauthorized purchases and other unauthorized costs charged to the credit card immediately. The cardholder will also be subject to disciplinary action and potential termination from his/her job.

If a department has an account that is NOT funded by taxpayer dollars, then use of the department credit card for purchases funded by this account will be accepted on a case-by-case basis. Documentation must be provided detailing the purpose of the transaction and which employees will be partaking in the event.

Travel Policy When Utilizing Credit Cards – Use of public funds requires that taxpayer dollars are spent reasonably and prudently. Employees must select the most cost-effective lodging option that meets business needs. Reasonable lodging is considered the published rate of the event host hotel or a comparable hotel if the host hotel is fully booked. Kaufman County will only pay for event nights only, plus up to one night before and one night after the event if needed for travel logistics. Any additional nights for personal reasons are to be paid at the employee’s expense and must be booked and paid for separately from County funds. All out-of-state travel requires approval from Commissioner’s Court before booking. Any questionable or high-dollar lodging will be approved at the Purchasing Agent’s discretion or sent to the Commissioner’s Court for review and approval before booking.

The Purchasing Department requires specific documentation for all hotel lodging and travel events that are being paid for with a County credit card. The following items are required before a transaction may occur:

  • Host hotel rate documentation
  • Hotel rate documentation if host hotel is booked fully
  • Reservation confirmations for all hotel purchases
  • Event registration packet showing event dates
  • Most up-to-date event itinerary
  • Credit card authorization forms for hotel

The Purchasing Department will NOT authorize any travel expenses to be paid with the County Credit card such as:

  • Mileage
  • Meals or beverages of any kind
  • Rideshare or taxi services
  • Personal expenses
  • Damages to hotel room

Cardholder Record Keeping – Whenever a procurement card purchase is made over the counter, documentation shall be retained as proof of the purchase. The cardholder shall retain the invoice and original “customer copy” of the charge receipt. Prior to signing this slip, the cardholder is responsible for making sure that the vendor lists the quantity and fully describes the item(s) on the charge slip. An itemized receipt must be obtained from the vendor for documentation of the purchase by the cardholder. 

The Purchasing Department shall furnish departments a log to track their purchases, which may at any time be audited for authenticity at the discretion of the Purchasing Department. Purchasing Logs shall contain all pertinent information regarding the purchase made such as:

  • Amount and Account Number used for the purchase
  • A detailed description of the purchase and justification for purchase
  • Correct and accurate vendor information with invoice or receipt number
  • Work order number
  • Correct and accurate quantities of items purchased and the date of purchase
  • Transactions will need to be attached to the purchase log when submitted

The Purchasing Department will monitor and audit purchases and statements on a weekly/monthly basis. Credit card logs will be due weekly/monthly by email when the statement is completed, and the Purchasing Department will reach out to departments at their own discretion to address any discrepancies. The approving supervisor’s signature / approval of the cardholder’s Purchasing Log indicates that the cardholder was authorized to make those purchases, and those purchases were made in accordance with the applicable procedures.

Review of Monthly Statement – At the end of each billing cycle, the Purchasing Department shall receive from the bank a monthly statement of account that will list the cardholder’s transaction(s) for that period. The Purchasing Department shall check each transaction against the credit card logs received and any shipping documents to verify the monthly statement. The Purchasing Department will contact cardholders regarding missing documentation and receipts upon review of the monthly statement. The Purchasing Department will carefully match all support documents submitted by the department to ensure account reconciliation each month.

Credit Card Returns - If items purchased using credit cards are unacceptable because the wrong item is received, the item received is not satisfactory, or is damaged or defective, or is a duplicate order, the cardholder should contact the vendor. The cardholder shall obtain replacement or correction of the item or inquire about return policies as soon as the problem is discovered. Immediate action to resolve the problem is of extreme importance.

If the vendor has not replaced or corrected the item by the date the cardholder receives his or her statement, the cardholder shall consider the purchase of the item in dispute.

If the cardholder is disputing a charge, he or she will:

  • Contact the vendor to negotiate an appropriate resolution.
  • If contacting the vendor does not resolve the problem, complete a Dispute Report with the credit card provider and notify the Purchasing Department.
  • If an item has been returned, the cardholder shall request a credit voucher. If the cardholder receives a credit voucher, the cardholder shall verify that the credit is reflected on the statement.
  • The cardholder shall not accept a cash refund under any circumstances.
  • The cardholder shall maintain a list of all disputed items that have not been resolved and prepare a report noting the items from previous months.


Training shall be conducted for all new credit card / PCard users before officially obtaining their cards. All users MUST attend training to begin utilizing PCards for their department. Only trained user's may utilize the PCard for transactions. Training will be conducted on-site at the Purchasing Department, or at a more convenient location for the end-user as needed. Personalized one-on-one training can be scheduled as needed with the PCard Administrator by reaching out to purchasing@kaufmancounty.net