§ 2-130.12. Making a purchase.

(a)

[ Purchase procedures. ] When making a purchase via the P-card, the cardholder is to:

(1)

Obtain the best possible price; many vendors offer government discounts. Remember, the city is exempt from sales tax. Determine what needs to be purchased and present the P-card to the vendor. For mail, internet, or phone orders, provide your card number, as requested. Verify that all internet purchases are done on a secure website.

(2)

Verify the charges (and that tax is not charged) and sign the receipt. If the receipt does not identify what each amount is for, write it on the receipt. Be specific; auditors must be able to identify what was purchased. Stock numbers must be clarified.

(3)

All purchase-related documents (i.e., original receipts, sales slips, etc.) must be retained by the department for reconciliation and turned into the purchasing officer attached to the cardholder's expense report.

(4)

If an order is placed by phone and you do not get a receipt, you must make an attempt to get a receipt or invoice via fax or email. If you are unsuccessful in getting a receipt, you must write a memo explaining exactly when, where, what and how much was charged to the city P-card. If an internet order is placed make sure to print the screen with the total of the purchase and attach it to your expense report when processing your transaction. Have supplier ship according to terms— F.O.B. Destination, which means the vendor pays the freight and they are responsible for ensuring the purchased product(s) are delivered to the city, even though shipping and handling charges may be itemized and charged to the P-card.

(5)

When telephone orders are placed, the merchants must be provided with complete shipping instructions, including address (department location), department name, and user name. The merchant must also be instructed to include in the delivery package a sales receipt, invoice, and/or the charge slip.

(b)

Sales tax. As a tax-exempt government agency, the City of Copperas Cove does not pay sales tax. The card will have the State of Texas's logo printed on the front. Cardholders will be provided a copy of the city's tax exemption certificate. Cardholders are then responsible for ensuring that the merchant does not include sales tax in the transaction. If tax is included, the cardholder may be responsible for reimbursing the tax amount to the city.

(Ord. No. 2014-18, § 1(Exh. A), 5-6-14)