A G E N D A COUNTY BOARD, COUNTY OF ... - Kane County, IL

Page 21 of 203, Res. #12-253
addition or deletion of a cardholder, the Auditor's Office must be notified in writing.
Each office and department shall appoint a credit card administrator who shall
receive all credit card billing statements and serve as collector of credit card receipts
and expense documentation.
Employees that are assigned credit cards understand that they are not to make any
personal charges, personal cash advances, purchases of alcoholic beverages or
purchases of tobacco products to a County-issued credit card. Employees
acknowledge that this credit card is for Kane County purchases only. Employees
may be asked to sign a waiver stating that they will not make any improper charges
to a County-issued credit card and acknowledge that use of the credit card is for
County purposes only. However, not signing such a waiver does not absolve the
employee from responsibility for improper spending on a County credit card.
Improper charges to a County credit card must be repaid to the County within the
current statement cycle. If this is not done, repayment to the County will be by
payroll deduction. Improper use of County credit cards may result in disciplinary
action.
The Kane County Auditor shall be responsible for auditing the internal controls
covering the credit card program. To facilitate this work, each office and department
shall keep records on hand covering all credit card transactions for the current fiscal
year and two previous fiscal years.
Grants
b) All grants requiring County participation shall be reviewed by the Finance
Department prior to grant acceptance and the Finance Department shall make
appropriate referrals. It shall be the County's intent to keep informed of all grant
applications being made.
Any decrease in grant funding should be accompanied by a decrease in
corresponding headcount
Petty Cash Accounts
c) Petty cash funds in amounts not to exceed $500 have been established to handle
reimbursements for incidental departmental expenses or significant volumes of
recurring expenditures. A cash box is used for incidental expenses and cashiering
function. A checking account is used for recurring expenditures Incidental
expenses include miscellaneous office supplies and expenses whereas recurring
expenditures represent mileage reimbursements in departments with frequent
travelers. When a petty cash fund is established within a particular department, a
petty cash custodian is designated who is responsible for disbursements and
replenishment of the fund. Whenever the petty cash custodian decides that the fund
needs to be replenished, the reimbursement is requested on a personal expense
voucher submitted to the Auditor's Office. Prior to processing this request for
replenishment of the petty cash fund to its original balance, the Auditor's Office will
audit supporting documentation and then approve the request. Procedures shall be
written and approved by management in each area that maintains a Petty Cash
account.