Procedure PURCHASING PROCEDURE GENERAL PROVISIONS Definitions: The following terms shall have the meanings set forth below:

ADMINISTRATIVE PROCEDURES Number 100 Procedure 6-100 PURCHASING PROCEDURE GENERAL PROVISIONS 6-100.01 Authority and purpose 6-100.02 Definitions 6-100.03 Forms 6-100.01 Authority and purpose: Walworth County Code of Ordinances, Section 17, Division1, requires departments to follow prescribed purchasing procedures for acquiring and receiving all goods and services to maximize the purchasing value of public funds and to assure fair and equitable treatment to all persons involved in public purchasing. 6-100.02 Definitions: The following terms shall have the meanings set forth below: Bid: An offer to sell specific goods to a particular buyer at a specified price. Blanket Order: A contract under which a vendor agrees to provide goods or services on a demand basis at previously established prices, terms, and conditions. Also called open purchase order. Department Head: For purposes of the procedure, shall mean the requisitioning department head. Director: For purposes of the procedure, shall mean director-central services. Immediate Family: Shall have the meaning set forth in Wisconsin State Statutes 19.42(7)(a) and 19.42(7)(b). Micro purchase means a procurement without competition if the director-central services, or designee, considers the price to be reasonable. Proposal: An offer by a vendor to provide the requested goods or services as he/she understands and recommends it at a suggested price or unit cost. Both the specifications of the proposed goods or services, and the price are subject to negotiation. Method used to purchase goods and services where specifications cannot be developed so that they are sufficiently precise to make a selection solely based on price. Public works projects are restoration, construction, remodeling, or improvement of a building, or other infrastructure projects financed by public funds for a government agency for the benefit or use of the general public. Enacted 1/6/2009 Procedure Page 1 of 2 Revised 03/26/2015

ADMINISTRATIVE PROCEDURES Number 100 Responsible Bidder: A bidder who is known to have the necessary capabilities and assets to perform and provide all requirements of an intended contract. Responsive Bidder: A bidder who tenders a bid which meets all requirements of the invitation to bid. Small purchase means simple and informal procurement method for securing goods and services that do not cost more than the Simplified Acquisition Threshold. This method requires price quotations from an adequate number of qualified sources. Simplified Acquisition Threshold is a dollar level, set forth in Administrative Procedure, that determines procurement process;, written quotes or formal bid/proposal. 6-100.03 Forms: All purchases shall utilize prescribed forms, including the following: Designation of Departmental Authority Form Requisition Form; generated within the financial software Purchase Order Form: generated within the financial software Contract Agreement Bid Recommendation Form Proposal Recommendation Form Emergency Purchase Report Form Waiver of Bids/Sole Source Procurement Form P-Card Cardholder Request Form P-Card Request for Change-Cardholder Form P-Card Affidavit of P-Card Receipt Form P-Card Cardholder Agreement P-Card Secure Cardholder Information Form Enacted 1/6/2009 Procedure Page 2 of 2 Revised 03/26/2015

ADMINISTRATIVE PROCEDURES Number 101 Procedure 6-101 PURCHASING PROCESS REQUIREMENTS 6-101.01 General purchasing process requirements 6-101.02 Types of purchases 6-101.01 General purchasing process requirements: Unless otherwise specified in this procedure or State Statute: A. Walworth County s financial software will be utilized to meet requisition, requisition approvals, purchase order, and receiving requirements established by Walworth County Code of Ordinances, Section 17 and this Administrative Procedure. B. The department head shall designate, to the director central services, one or more individuals in his/her department to coordinate the department s purchasing activities and the authority level of each of those individuals. This designation shall be made on the Designation of Departmental Authority Form, 6-101-A. C. Departments will notify purchasing of request to purchase by submitting a requisition. D. The department head(s) shall establish product specifications that will meet the operational needs of the county as required by ordinance and/or this procedure. E. All procurements will be completed consistent with the requirements identified in Table I. F. Receipt of all goods and services must be documented by department prior to payment. G. The director or designee will prescribe all requisition and purchase order number sequences in the financial software. H. Purchase requisitions for items authorized by committee action may be processed by the appropriate department head with the corresponding minutes submitted as documentation. I. Information Technology Items The purchase of certain technological items including, but not limited to, computers, software, and printers must first be approved by the director of information systems. J. A blanket order may be established for the repetitive purchase of routine items to achieve economies. Enacted 01/06/2009 Revised 11/20/2015 Process Requirements Page 1 of 2

ADMINISTRATIVE PROCEDURES Number 101 6-101.02 Types of purchases: To assure compliance with County Ordinance Section17, requirements and procedures shall be determined by dollar value of the purchase as summarized in Table I. TABLE I Walworth County Summary of Minimal Requirements and Procedures Micro Purchase $0 - $3,000 Small Purchase (Simplified Acquisition) $3,001 - $25,000 Formal Sealed Bids/Proposals > $25,000 Develop Product Specifications X X Written Quote (3)/Evaluation X Formal Proposal/Bid Required/Evaluation X Department Head Requisition Approval X X X Requisition Approval X X Class I Publication (1 week) X X Class I Publication-Public Works $2,000 X FAX/E-mail Bids Allowed X X Sealed Bids/Proposals Required X Public Works or Finance Committee X X Award Bids/Proposals @ $25,000 Preferred Method P-Card Requires PO Contract A. A buyer will determine the appropriate procurement method in accordance with Table I. Corresponding requisition approval workflow rules will be determined by the department head in consultation with the purchasing manager and established in the financial software. B. The department head is authorized to create purchase orders not to exceed $3,000. The department will utilize an existing contract, if one exists, to complete these orders. If a contract does not exist, the department head will abide by Table I to ensure a fair and equitable procurement process. C. Upon receipt of a requisition, the buyer will determine, in conjunction with the requesting department, if an existing group purchasing contract will be utilized. D. The buyer will conduct market research; assist in specification development, in accordance with 6-101.01(D); and complete the procurement pursuant to Table I. E. The buyer is authorized to create purchase orders not to exceed $25,000. F. The purchasing manager is authorized to create purchase orders in excess of $25,000. The purchasing manager is the authorized signer of all purchase orders. Enacted 01/06/2009 Revised 11/20/2015 Process Requirements Page 2 of 2

ADMINISTRATIVE PROCEDURES Number 102 6-102.01 Bids and proposals 6-102.02 Public bid/proposal opening 6-102.03 Bid/proposal evaluation Procedure 6-102 BIDS AND PROPOSALS 6-102.01 Bids and proposals A. Competitive bids will be the preferred method for purchases. 1. Bids shall be solicited in accordance with 6-101.02 Table I Summary of Minimal Requirements and Procedures. 2. Vendors shall respond by submitting their offer on the required Walworth County bid form. 3. Bids will be received in purchasing; where the bid packets will be stamped with date and time received. 4. Bids will be opened in public at a predetermined time and location in accordance with 6-102.02. 5. The department head responsible for the bid specifications will determine the composition of the evaluation team. A buyer will facilitate each evaluation team. 6. The evaluation team will recommend, to the department head, award of the bid to the responsible and responsive vendor submitting the lowest cost bid. 7. The department head will approve bid awards to the low cost vendor for bids that do not require award by the Public Works or Finance Committee. 8. Recommendations to deviate from bid award to the low cost bidder require written documentation to, and approval by, the Public Works or Finance Committee. 9. The department head will recommend the bid award, using the prescribed recommendation form, 6-102-A, for bids requiring award by the Public Works or Finance Committee. 10. Prior to presentation to the Public Works or Finance Committee, the purchasing manager will review bid award recommendations, for projects solicited by staff, for technical accuracy. 11. Outside agencies may act on a consulting basis to solicit bids for certain employee benefits on behalf of Walworth County as approved by the county administrator. For the categories specified below, the human resources director shall ensure adherence to a fair and equitable competitive bid process by the outside agency acting on Walworth County's behalf. The human resources director shall maintain documentation provided as part of the bid process for the county's records and make a bid award recommendation to the Finance Committee, Requirements specified in 6-102.01(A) do not apply to the following categories: Enacted 01/06/2009 Revised 03/11/2015 Bids and Proposals Page 1 of 5

ADMINISTRATIVE PROCEDURES Number 102 a. Employee benefits - Preferred provider organization services b. Employee benefits - Utilization/case management services c. Employee benefits - Third party administrator for health claims processing d. Employee benefits - Third party administrator for drugs claim processing e. Employee benefits - Dental claims processing f. Employee benefits - Re-insurance for health insurance (stop loss insurance) g. Employee benefits - Life Insurance h. Employee benefits - Long term disability i. Employee benefits - Network prompt pay provider services The human resources director is responsible for notifying the outside agency of the bid award. B. Formal Requests for Proposal (RFP) is the method used for purchases where the bid specifications cannot be developed so that they are sufficiently precise to make a selection solely based on price. Formal proposals shall be solicited in accordance with 6-101.02 Table 1 Summary of Minimal Requirements and Procedures. 1. Pursuant to 6-101.01(D), the department head shall establish specifications, including evaluation criteria. 2. Vendors shall respond by submitting their offer to provide goods or services as he/she understands and offers the goods or services at a suggested price. 3. Price proposals shall be submitted in a separate package. 4. Proposals will be received in purchasing; where packets will be stamped with date and time received. 5. Proposals will be opened in public at a predetermined time and location in accordance with 6-102.02. 6. Proposals are first evaluated to determine responsive and responsible proposals. Proposals deemed responsive and responsible will be further evaluated and ranked according to price and the criteria described in the RFP. 7. The department head responsible for the proposal specifications will determine the composition of the evaluation team. A buyer will facilitate each evaluation team. 8. The evaluation team will recommend, to the department head, award of the low cost proposal that is most advantageous to the county. 9. The department head will approve proposal awards that do not require award by the Public Works or Finance Committee. 10. The department head will recommend the proposal award, using the prescribed recommendation form, 6-102-B the Public Works or Finance Committee. Enacted 01/06/2009 Revised 03/11/2015 Bids and Proposals Page 2 of 5

ADMINISTRATIVE PROCEDURES Number 102 11. When department heads want to recommend an award to other than the lowest cost proposal, the value the proposal provides over the other proposals will be documented. 12. Outside agencies may act on a consulting basis to solicit proposals for certain employee benefits on behalf of Walworth County as approved by the county administrator. For the categories specified below, the human resources director shall ensure adherence to a fair and equitable competitive proposal process by the outside agency acting on Walworth County s behalf. The human resources director shall maintain documentation provided as part of the RFP process for the county s records and make an RFP award recommendation to the Finance Committee. Requirements specified in 6-102.01(B) do not apply to the following categories: a. Employee benefits - Preferred provider organization services b. Employee benefits - Utilization/case management services c. Employee benefits - Third party administrator for health claims processing d. Employee benefits - Third party administrator for drugs claim processing e. Employee benefits - Dental claims processing f. Employee benefits - Re-insurance for health insurance (stop loss insurance) g. Employee benefits - Life Insurance h. Employee benefits - Long term disability i. Employee benefits - Network prompt pay provider services The human resources director is responsible for notifying the outside agency of the proposal award. C. Walworth County reserves the right to accept or reject any or all bids and proposals, in whole or in part; to waive or permit cure of minor irregularities; and to conduct discussions with all qualified suppliers in any manner necessary to serve the best interest of Walworth County. Walworth County also reserves the right, in its sole discretion, to award a contract based upon the bids and proposals received without prior discussion or negotiation with respect to those bids/proposals. Collectively, the buyer and the department head are authorized to exercise discretion in regard to bid/proposal acceptance and rejection. D. Errors in process: At times mistakes may occur in the procurement process. As mistakes are revealed, the test of materiality will be applied. If a mistake is minor and causes no harm to the government, the selected vendor, or competing vendors, it may be overlooked. Mistakes determined to be material may cause the rejection of all bids or proposals. E. The department head is responsible for notifying the buyer of bid and proposal awards. The buyer is responsible for notifying all bidders/proposers of awards. Enacted 01/06/2009 Revised 03/11/2015 Bids and Proposals Page 3 of 5

ADMINISTRATIVE PROCEDURES Number 102 6-102.02 Public bid/proposal opening: All public bid/proposal openings will be conducted as follows: A. One (1) member of the purchasing staff along with a clerk/recorder shall be present at all public bid/proposal openings. The purchasing staff member will lead the opening. The other is the inspector/recorder. B. The leader begins the opening by announcing the project and will state that the results announced at the opening are subject to clarification. Final results will be posted on the county s website, www.co.walworth.wi.us. C. The inspector/recorder inspects each bid/proposal packet to ensure that it is intact; sealed, and dated. D. The inspector/recorder opens the packet. E. Leader reviews and announces vendor name and may announce price quotes at a bid opening. Prices will not be announced at a proposal opening.. F. Leader announces conclusion of public bid/proposal opening and states bids/proposals will be analyzed by evaluation team with results being posted on the county s website, www.co.walworth.wi.us. Bid results are available approximately 10 days after award. Proposal results are available approximately 60 to 90 days after award date. G. Recorder/inspector completes recording/inspector documents. 6-102.03 Bid/proposal evaluation: Bids and proposals will be first reviewed to determine if the bidder/proposer is responsive and responsible. To determine if a bidder/proposer is either responsive or responsible, consideration can only be given to substantive/material matters. Examples of responsiveness and responsibility follow: A. Responsive: 1. Submission requirements were met, i.e., references, licenses, certifications, no exceptions were taken to any mandatory requirements, proposal was signed by an authorized representative, a bid bond if required, was included, etc. 2. Made the required site inspection. B. Responsible: 1. Satisfactory record of performance/s 2. Satisfactory record of integrity 3. Appropriate financial, material, equipment, facility and personnel resources to meet all contractual requirements. If a determination of non-responsibility is made, written documentation setting forth the basis of the determination must be prepared and retained with the project folder. Enacted 01/06/2009 Revised 03/11/2015 Bids and Proposals Page 4 of 5

ADMINISTRATIVE PROCEDURES Number 102 C. Responsive and responsible proposals will be further evaluated and ranked according to price and the criteria stated within the Request for Proposal and only that criteria: i.e., criteria that is not stated as part of the evaluation process may not be added after the fact. Examples of evaluation criteria are: merit of plan; appropriateness of methodology; experience of firm and staff; financial stability; and timeliness. 1. Evaluators will first rank responsive and responsible proposals based upon the merits of the criteria of the proposal. 2. Price proposals will be considered after the initial ranking. 3. Top ranked proposers, based upon merits and price, may be invited to make a formal presentation or to participate in a formal interview process with the evaluation team. D. Each evaluator will complete an evaluation form, anonymously, using the following guidelines: 1. The evaluation team, as a whole, may discuss the proposals, for clarification purposes. Evaluators shall not discuss any part of the proposals outside of the evaluation team members. 2. Evaluators shall use the evaluation form supplied. 3. Evaluators shall only consider criteria stated within the Request for Proposal and listed on the evaluation form for evaluation. 4. Evaluators shall rank responsive and responsible proposals. 5. Evaluators shall substantiate rankings with written comments. 6. Evaluation forms shall be retained by purchasing. Enacted 01/06/2009 Revised 03/11/2015 Bids and Proposals Page 5 of 5

ADMINISTRATIVE PROCEDURES Number 103 6-103.01 Written contract 6-103.02 When required 6-103.03 Contract references 6-103.04 Contract format 6-103.05 Standard county contract 6-103.06 Non-standard county contract 6-103.07 Exceptions Procedure 6-103 WRITTEN CONTRACT 6-103.01 Written contract: The Walworth County Purchase Order will normally constitute a final agreement between the county and the vendor. The buyer will determine, in consultation with the corporation counsel, when a written contract is required. The buyer will advise departments when a written contract is required. 6-103.02 When required: A written contract will be required, when, because of the nature of the purchase and agreement provisions, the contract clarifies the specific services/goods to be provided to the county and limits the liability of the county. 6-103.03 Contract references: As applicable, the purchase order and vendor proposals will be referenced in the written contract. 6-103.04 Contract format: The corporation counsel will determine standard county contract formats. The county s standard contract will be the preferred written contract. 6-103.05 Standard county contract : When a standard county contract is used, and as required, the buyer will: A. Obtain insurance documents. B. Obtain performance bond. C. Maintain the insurance files D. Draft the contract and route for approval as prescribed by Sections 30-69 and 30-70 of the Walworth County Code of Ordinances. Contracts will be routed electronically using contract approval workflow rules established in the financial software as follows: a. Department Head. b. Corporation Counsel with a notification to the legal secretary in the corporation counsel s office. c. Deputy County Administrator-Central Services. d. County Clerk for all contracts of $25,000 or more. Enacted 1/6/2009 Written Contract Page 1 of 3

ADMINISTRATIVE PROCEDURES Number 103 e. The final approver will print and sign two (2) hard copies of the contract and route to the purchasing clerk. f. clerk mails originals (2) to vendor with purchase order; cover letter; and return instructions. g. Fully executed contract (1) is returned by vendor to purchasing clerk. h. clerk scans fully executed contract and updates financial software. Note: Approval instructions utilizing the financial software are contained in User Guide Contracts. The guide will be stored on the public access drive. E. Extensions to existing, approved contracts are considered to be pre-approved by the corporation counsel. 6-103.06 Non-standard county contract : If the supplier requests utilization of a nonstandard county contract, the buyer will request corporation counsel review and approval of said contract. Corporation counsel will work directly with the supplier to waive or permit cure of minor irregularities to serve the best interest of Walworth County and reach agreement on an acceptable contract. The agreed upon contract will require the same signatory approvals as standard county contracts. 6-103.07 Exceptions : Pursuant to Section 17-32 of the Walworth County Code of Ordinances, exceptions to the purchase order requirement may be granted by the deputy county administrator-central services. The following items do not require the use of a formal purchase order. These items, with appropriate documentation, may be submitted directly for payment. On a case by case basis, the director may waive the purchase order requirement for items of a similar nature. A. Payroll and associated payroll-related transactions (i.e., taxes, deductions, benefits). B. Replacement payroll checks. C. Statutory payments to governmental entities for fees, licenses, taxes, unclaimed funds or other similar pass through payments. D. Witness, restitution and jury payments. E. Refunds. F. Funds held by Walworth County as fiscal agent (i.e., LHCC resident trust, Huber inmate trust, HHS representative payee account). G. Employee reimbursement for travel and training. H. Reimbursement for petty cash disbursements. I. Utilities (i.e., water, sewer, electrical, gas, and telephone (excluding pagers)). Enacted 1/6/2009 Written Contract Page 2 of 3

ADMINISTRATIVE PROCEDURES Number 103 J. Grant pass through payments to individuals or municipalities for conservation programs, smart growth planning and other similar programs K. Purchases made with the approved Walworth County Procurement Card. Enacted 1/6/2009 Written Contract Page 3 of 3

ADMINISTRATIVE PROCEDURES Number 104 6-104.01 Emergency purchases Procedure 6-104 EMERGENCY PURCHASES PROCEDURE 6-104.01 Emergency purchases: The purchase of goods or services required to address an emergency situation which could lead to the loss of property or pose a threat to public health or safety. The department head will first try to contact a buyer for assistance in addressing the emergency purchase. If a buyer is not available, the department head may act on their own to purchase goods and/or services as required to address the emergency. The department head will follow approved purchasing procedures and shall utilize prescribed forms as practical and available. At a minimum, vendors will provide proof of liability insurance before entering the premises. Proof of liability insurance may be a certificate of insurance or a vendor signed statement ensuring liability insurance coverage. If the department head deviates from normal procedures, the department head must submit Notification of Emergency Purchase, Form 6-104-A, to the purchasing manager within 10 business days of the occurrence. The purchasing manager will review the report and forward to the administrator, deputy county administrator - finance and Finance Committee. Enacted 1/6/2009 Emergency Purchases Page 1 of 1

ADMINISTRATIVE PROCEDURES Number 105 6-105.01 Waiver of bids 6-105.02 Sole source order 6-105.03 General 6-105.04 Substantiate 6-105.05 Non-Substantiate 6-105.06 Request Procedure 6-105 Waiver of Bids and Sole Source Order 6-105.01 Waiver of bids: Purchase of items without formal bidding procedures because of the uniqueness of circumstances; or when in the best interest of the county. 6-105.02 Sole source order: Purchase of items from a sole source is permitted when only one source is practically available for the required goods or services. 6-105.03 General: To complete a waiver of bid or sole source purchase, the department head will document the reasons for the request and the benefits that the county would receive from such a decision on the Request for Competitive Bid Waiver Form 6-105-A. The department head will include available supporting documentation such as supplier brochures, submittals, specifications, proof of limited authorized distributors of product, or market area distribution is limited by manufacturer. Specific purchases are permitted to be made as waiver of bid purchases, without further approval, pursuant to Sec. 17-35(b)(1-10)of the Walworth County Code of Ordinances. 6-105.04 Substantiate: The following factors may substantiate waiver of bid procurement: A. Compatibility with existing systems B. Ability to maintain standard inventory items C. Ability to take advantage of pricing and favorable terms D. Time sensitive situations that do no constitute an emergency as life threatening E. Time sensitive projects which could result in loss of State or Federal Aid 6-105.05 Non-substantiate: Factors that do not substantiate waiver of bid include the following: A. Length of relationship with vendor B. Minimal dollar value Enacted 03/26/2015 Waiver of Bids and Sole Source Order Page 1 of 2

ADMINISTRATIVE PROCEDURES Number 105 6-105.06 Request: Form 6-105-A and supporting documentation will be sent to purchasing. staff will review requests and proceed as follows: A. If purchasing staff concur with request: 1. Manager is authorized to approve requests in amounts less than $10,000. 2. If request is in the amount of $10,000 or greater, purchasing manager will date and initial form and forward to county administrator for action. 3. County administrator will approve or deny request and return form to purchasing manager. 4. If request is authorized, appropriate purchasing staff will review the requisition for completeness, notify the department head of approval, and place order. 5. If request is denied, purchasing staff will notify the department head and assist in developing an alternative solution. 6. will maintain log of all waiver of bid and sole source requests. B. If purchasing staff do not concur with request: 1. staff will report recommended alternate procurement method to director-central services. 2. staff will return request to department head with recommendation to proceed with alternative procurement method. 3. Department head may appeal alternative method to purchasing manager who will submit request and recommendation to county administrator for action in accord with Section A(2). Enacted 03/26/2015 Waiver of Bids and Sole Source Order Page 2 of 2

ADMINISTRATIVE PROCEDURES Number 106 Procedure 6-106 RE-ISSUANCE OF ORDER 6-106.01 Re-issuance of order 6-106.01 Re-issuance of order: Within one year, a purchase order may be reissued under the same or more favorable terms and conditions as the original purchase order. The department head will prepare a requisition with the necessary approvals and attach evidence of the existing terms and conditions. Existing terms and conditions may include, but are not limited to: written contractual agreements; performance bonds from sureties, suppliers, and contractors; evidence of workers compensation insurance; and evidence of liability insurance. The department will forward the reorder requisition and supporting documentation to the buyer. The buyer will review the requisition and terms of reissue order request. The buyer will complete the purchase by preparing a purchase order or direct that the department complete the purchase via another method. Enacted 1/6/2009 Re-issuance of Order Page 1 of 1

ADMINISTRATIVE PROCEDURES Number 107 Procedure 6-107 CHANGE ORDER 6-107.01 Change order 6-107.01 Change order: Order issued to change or modify the terms of purchase as set forth in an original order. To initiate the change order, the department head will request that the supplier submit a written proposal confirming the description and terms of the proposed change order. The department head will prepare a requisition, obtain the necessary approvals and follow the same purchase process as with the original order. Enacted 1/6/2009 Change Order Page 1 of 1

ADMINISTRATIVE PROCEDURES Number 108 Procedure 6-108 PURCHASING CARD PROCEDURE 6-108.01 card 6-108.02 General 6-108.03 with the card 6-108.04 Returns 6-108.05 Travel 6-108.06 Reconciliation 6-108.07 Disputed/unauthorized transactions 6-108.08 Lost/stolen/damaged cards 6-108.01 card: Walworth County provides an alternate approach to purchasing low dollar products by providing a purchasing card, (P-Card), program to select Walworth County individuals. P-Cards are designed to consolidate many small transactions onto a single monthly invoice. The program expedites the purchasing and accounts payable functions. The P-Card does not replace normal purchasing procedures, but will be used in instances where it is not advantageous or cost effective to issue a Purchase Order. 6-108.02 General: General Card Requirements: A. The P-Card is to be used for Walworth County business only. B. Utilization of the P-Card will be completed in conjunction with the competitive procurement process requirements. C. P-Card purchases shall not be so divided into small increments in order to avoid transaction limits. D. The Assistant Buyer is the Procurement Card Administrator with the following responsibilities 1. Manage P-Card program in partnership with financial institution 2. Authorize and submit required forms to financial institution 3. Issue cards to individuals authorized pursuant to Section 6-108.02(G) 4. Conduct cardholder training; P-Card auditor training; and accounts payable P- Card auditor training 5. Primary point of contact for program questions 6. Assist Departments in resolving transaction disputes 7. Provide a list of cardholders to the respective department head and Human Resources E. The Finance Department will designate an Accounts Payable P-Card Auditor with the following responsibilities Enacted 1/6/2009 Card Procedure Page 1 of 5

ADMINISTRATIVE PROCEDURES Number 108 1. Review all P-Card transactions pursuant to the Accounts Payable P-Card Auditor Procedure Manual 2. Review P-Card Account Statement Reports 3. Prepare P-Card transactions for export to the general ledger. The actual export may be completed by another finance staff member. F. The P-Card administrator, accounts payable P-Card auditor, and the purchasing manager will meet semi-annually, or more often if requested, to: 1. Review P-Card procedures and application within county departments 2. Update P-Card procedure manuals 3. Review reported card abuse and determine corrective action G. The Department Head in conjunction with the P-Card Administrator, will determine individuals who are eligible to receive a P-Card. Requests for P-Cards will be submitted to the P-Card administrator on the Cardholder Request form 6-108-A. The Department Head may request changes to authorized P-Cards by submitting a Procurement Card Request for Change Cardholder form 6-108-B to the P-Card Administrator. The P-Card administrator will complete cardholder request forms specific to the financial institution. H. The Department Head, in conjunction with the purchasing manager, will designate a P-Card Auditor and a backup auditor. The P-Card auditor and/or backup auditor will each receive a P-Card Cardholder Procedure Manual and a P-Card Auditor Procedure Manual. The P-Card auditor and backup auditor hold the following responsibilities: 1. In conjunction with Manager, establish departmental P-Card procedures to supplement purchasing card administrative procedure 6-108. 2. Obtain purchasing manager s approval of departmental P-Card procedures and provide purchasing manager with copy of said procedures 3. Collect receipts for all purchases from department s cardholders 4. Transactions without a corresponding receipt may be considered for payment, by the County, upon receipt of an Affidavit of P-Card receipt, Form 6-108-C, submitted by the cardholder 5. Verify transactions were for County business only 6. Collect supporting documentation, if required 7. Complete general ledger account allocation 8. Report disputed transactions to the P-Card Administrator, Accounts Payable P-Card Auditor and to the Department Head 9. Submit approved Account Statement Report and original receipts, or scanned pdf files of original receipts, to the Accounts Payable P-Card Auditor 10. Report cardholder misuse to cardholder s supervisor and to P-Card Administrator I. The P-Card Administrator will review reported abuses with the accounts payable P- Card Auditor and the Manager to determine corrective action. Reported Enacted 1/6/2009 Card Procedure Page 2 of 5

ADMINISTRATIVE PROCEDURES Number 108 abuses may be elevated to review by the deputy county administrator central services and respective department head. J. P-Cards are issued to Walworth County and may be assigned to a specific cardholder. Walworth County may authorize ghost cards, not assigned to a specific cardholder, but for a specific use; such as for office supplies. Each cardholder will be required to sign the Cardholder Agreement, Form 6-108-D, indicating that the individual agrees to abide by the guidelines and understands the intent of the program. 1. Each cardholder receives a Walworth County P-Card Cardholder Procedure Manual. 2. The cardholder receives a unique card with his/her name embossed on it, as well as the County Logo, and the County s tax exempt number. 3. The cardholder is the only person authorized to use the card. 4. Each card will have transaction limits, determined by the Department Head in conjunction with the P-Card Administrator. The limits will be conveyed to each cardholder via a Secure Cardholder Information form 6-108-E upon card issuance. 5. Cards must be kept in a secure place. 6. The cardholder will retain receipts for every purchase. 7. A cardholder that misuses the P-Card may be liable for the total dollar amount of unauthorized purchases plus administrative fees charged in conjunction with the misuse. The cardholder is subject to disciplinary action, up to and including termination, as required by the MasterCoverage liability protection program. 8. Upon transfer or termination of employment of a cardholder, the P-Card must be turned in to the cardholder s Supervisor and forwarded to the P-Card Administrator. Human Resources will also notify the P-Card Administrator of employment terminations. The P-Card Administrator will cancel the cardholder s account with the financial institution and will destroy the card. 9. Ghost cards will not be distributed and will be held by the P-Card Administrator. 10. The P-Card Administrator will provide the purchasing manager with a list of existing ghost cards. 6-108.03 with the card: Purchases may be made with the P-Card by telephone, fax, Internet, or in person. A. Telephone The cardholder places an order over the telephone. The cardholder provides the supplier with the County s tax exempt number. The cardholder requests a receipt documenting the sale. B. Fax Fax should be used as last resort, due to card number security. Do not leave the order form where someone could obtain the credit card information. It is recommended when a fax order is necessary, leave the credit card number field blank and call the supplier with this information. Enacted 1/6/2009 Card Procedure Page 3 of 5

ADMINISTRATIVE PROCEDURES Number 108 C. Internet The cardholder places an order over the Internet similar to placing an order over the telephone. The cardholder will print the invoice from the online vendor as verification of the purchase. D. In person The cardholder will present the card at the cash register, review the sales slip prior to signing to ensure sales tax has not been charged, sign, take the charge receipt and product. E. The cardholder must provide the supplier with appropriate shipping information. All goods must be shipped to a Walworth County business address. 6-108.04 Returns: Returning Purchases: If the item received is incorrect or if there are product quality issues, the cardholder will contact the vendor to arrange for a return or exchange. The cardholder will follow the return policies established by the vendor. Record the return on the original receipt and staple credit memos to the original receipt. Do not accept a cash refund. The original receipt must accompany the product when returning the product in person. The cardholder must obtain a copy of the credit receipt for the returned goods. 6-108.05 Travel: Walworth County business expense reimbursement policy has been established in Chapter 30 of the Walworth County Code of Ordinances. Walworth County Administrative Procedure 1-117, Business Expense Reimbursement Procedure, established reimbursement procedures and required reimbursement forms for approved business travel. Some P-Cards have been authorized for use for business travel. Within previously established business travel policies and procedures, the P-Card may be used for: A. Airfare B. Car Rental C. Lodging D. Seminar Registration E. Travel Agencies/Service F. Railroad G. Taxi/Limousine Service H. Bus Lines I. Bridge and Road Tolls J. Service Stations K. Auto Parking Lots/Garages 6-108.06 Reconciliation: Walworth County has fourteen (14) days after the billing cycle close date to reconcile P-Card transactions and submit payment to the financial institution. The County has chosen the 15 th of each month as the cycle close date. If the 15 th falls on a weekend, the cycle close date will be the preceding Friday. The timetable for reconciliation is: Enacted 1/6/2009 Card Procedure Page 4 of 5

ADMINISTRATIVE PROCEDURES Number 108 A. Cardholders make purchases; monthly; 16 th 15 th B. Cardholder submits receipts for purchases to Departmental P-Card Auditor by close of business on the 17 th C. Departmental P-Card Auditor reviews transactions for appropriateness; verifies receipts; completes accounting allocation by close of business on the 22 nd D. Departmental P-Card Auditor submits original receipts, or scanned pdf files of original receipts, with signed Account Statement Report to Accounts Payable P-Card Auditor by noon on the 23 rd E. Accounts Payable P-Card Auditor will review transactions, receipts, and account allocation for appropriateness and will complete general ledger account export and upload by the 28 th F. The automatic debit cash payment will be completed by the financial institution on the 29 th 6-108.07 Disputed/unauthorized transactions: If there is a discrepancy on the monthly statement, the departmental P-Card Auditor must first contact the supplier to try and resolve the situation. A. Resolved discrepancies shall be noted on the monthly statement and the correction verified the following month. B. Unresolved discrepancies must be reported to the financial institution by noting the dispute in their software and completing their written form. A copy of the written form must also be submitted to Accounts Payable with the monthly Account Statement Report. Disputed items must be reported to the financial institution within sixty (60) days of the statement date. 6-108.08 Lost/stolen/damaged cards: Lost, stolen, and/or damaged cards must be immediately reported to the financial institution. The phone number will be provided to the cardholder upon card issuance. The P-Card Administrator must also be notified, in writing, within one business day, of notification to the financial institution. Enacted 1/6/2009 Card Procedure Page 5 of 5

ADMINISTRATIVE PROCEDURES Number 109 6-109.01 Group Procedure 6-109 GROUP PURCHASING 6-109.01 Group : Pursuant to Section 17-37 of the Walworth County Code of Ordinances, the deputy administrator- central services may join or become affiliated with purchasing groups as a method of competitive procurement. Participation in purchasing groups expedites the purchasing function. A. Goods and services obtained by means of an approved group purchasing agreement shall be used for Walworth County business only. B. Blanket purchase orders may be issued to execute group purchasing agreements. C. Each purchase order issued under this section shall state that the order is issued from a group purchasing agreement and will include the group agreement name and/or number. D. staff will notify Walworth County Departments of approved Group agreements. E. A designated purchasing staff member will be assigned to each group purchasing agreement with the following responsibilities: 1. Apply for participation with the group and vendors as required 2. Authorize and submit forms required for participation 3. Create and distribute Procedure Manual(s) specific to the agreement 4. Conduct training for Walworth County Department personnel 5. Designate forms, reports, and reconciliation processes required to document and/or audit transactions of each individual group purchasing agreement 6. Primary point of contact for program questions Enacted 6/12/2009 Group Page 1 of 1

ADMINISTRATIVE PROCEDURES Number 150 Public Works Procedure 6-150 SALE OF TAX-DEEDED LANDS 6-150.01 Authority and Purpose 6-150.02 Definitions 6-150.03 Presentation for Final Judgment 6-150.04 Notification of Final Judgment 6-150.05 Appraisal 6-150.06 Parcel List 6-150.07 Advertisement of Sale 6-150.08 Notification of Sale 6-150.09 Sale 6-150.10 Terms of the Sale 6-150.11 Bid Opening 6-150.12 Bid Summary 6-150.13 Bid Award 6-150.14 Receipt and Recording of Payment 6-150.15 Conveyance 6-150.16 Appeal Procedure 6-150.01 Authority and purpose: Walworth County Code of Ordinances, Section 62, Division 43, established a uniform system to sell tax-deeded lands to protect the legal and financial interests of the county. 6-150.02 Definitions: The following terms shall have the meanings set forth below: Tax-deeded Lands Shall have the meaning set forth in Section 75.35(1) of the Wisconsin Statutes. 6-150.03 Presentation for Final Judgment: To limit the county s liability exposure, the deputy corporation counsel, in conjunction with the county treasurer, will determine a list of parcels for inspection by the director-central services, or designee. The director-central services, or designee, will inspect the properties to determine occupancy and potentially hazardous situations and will report results to the deputy corporation counsel and county treasurer. The deputy corporation counsel, in conjunction with the county treasurer, will determine the final list of parcels to present for judgment. 6-150.04 Notification of Final Judgment: Under the provisions of 75.521 and Walworth County Ordinances Sec. 62.41, Walworth County enforces the collection and foreclosure of tax liens. A. Within three business days of receipt of final judgment, the Walworth County Treasurer s Office will notify the corporation counsel and the director-central services of tax-deeded Acquisition and Sale of Tax-Deeded Lands Procedure Page 1 of 6 Enacted 3/4/2011 6-150 Revised 02/01/2013

ADMINISTRATIVE PROCEDURES Number 150 Public Works lands to be sold. From the date of judgment through the date of publication for sale, the Walworth County Treasurer s Office will update the corporation counsel and the director - central services with changes to the list of tax-deeded lands to be sold. Notifications will include: 1. Tax Parcel Number 2. Legal Description 3. Municipality B. The director-central services, or designee, will notify the -finance, or designee of taxdeeded land acquisitions. C. The deputy county administrator-finance, or designee, will notify the county s insurance company of tax-deeded land acquisitions. D. The corporation counsel, or designee, shall send a notice to the occupant of any building or residence demanding their removal pursuant to section 75.375 of the Wisconsin Statutes. Occupants who do not vacate the property shall be subject to further action by Walworth County or may be subject to an eviction proceeding commenced by the prevailing bidder after the sale of the property. 6-150.05 Appraisal: In accordance with Sec. 2-133 of the Walworth County Code of Ordinances, the director central services will present tax-deeded lands to the Finance Committee for appraisal. The Finance Committee will determine appraised values by: A. Engaging the services of a certified real estate appraiser or by: B. Assigning appraised values as a percentage of fair market value or by any other logical method The appraised value shall be no less than the amount of taxes due plus interest, penalties, and fees. 6-150.06 Parcel List: The purchasing manager, or designee, shall prepare a detailed list of parcels, and their appraised values, to be sold. The list will be provided to the County Treasurer and retained in the County Treasurer s Office. The list will include: A. Tax Parcel Number B. Appraised value(s) C. Legal description D. Municipality and ward of parcel E. Bidding instructions F. Bid forms G. The county s web-site address for access to public records databases Acquisition and Sale of Tax-Deeded Lands Procedure Page 2 of 6 Enacted 3/4/2011 6-150 Revised 02/01/2013

ADMINISTRATIVE PROCEDURES Number 150 Public Works The list will also be posted on the county s web-site with links to the following public records databases: A. Recorded documents Register of Deeds B. Tax Bill Information and Tax Payment Information Treasurer C. GIS Interactive Mapping System Information Systems 6-150.07 Advertisement of Sale: Pursuant to 75.69, the purchasing manager, or designee, will advertise, by class 3 notice, tax-deeded lands to be sold. The advertisement will include: A. Tax Parcel Number B. Appraised value(s) C. Municipality and ward of parcel D. Date and location to receive bids The director central services may issue a press release announcing the sale of tax-deeded lands. 6-150.08 Notification of Sale: Under the provisions of Walworth County Ordinances Sec. 62.44, not less than seven days prior to publication of the sale notice, the purchasing manager, or designee, will notify the County Treasurer of the impending sale. Three weeks prior to the sale, the purchasing manager, or designee, will notify the municipalities, where the real estate is located, of the tax-deeded lands to be sold. Adjacent property owners and real estate agents may also be individually notified. 6-150.09 Sale: Unless otherwise specified by resolution of the County Board or action by the Finance committee, tax-deeded lands will be sold by sealed bid or online auction. 6-150.10 Terms of Sale: A. Properties will be sold as is, where is. B. Walworth County has taken title to the properties, but does not warranty occupancy of same. C. Determination of applicability of local zoning, land use restrictions and potential special assessments shall be the sole responsibility of the bidder. D. No abstract, title insurance, or survey will be provided by the seller. E. No bid will be accepted which is contingent upon obtaining financing or upon the sale of another property. F. Payment shall be by money order, certified check, or municipal check. Earnest money of 20% of the bid is required upon bid submission. The purchasing manager, or designee, is authorized to contact bidders to clarify and correct earnest money deposits when the deposit received is within $5.00 of the 20% requirement. The balance is due within 30 days of acceptance of the bid. The earnest money may be considered as liquidated damages in the event of the bidder s failure to complete the purchase after acceptance by Acquisition and Sale of Tax-Deeded Lands Procedure Page 3 of 6 Enacted 3/4/2011 6-150 Revised 02/01/2013

ADMINISTRATIVE PROCEDURES Number 150 Public Works Walworth County. Earnest money will be secured in the Department of Public Works until bids are awarded. G. The purchasing manager, or designee will notify bidders of bid results within 5 days of award, including the return of deposits to non-prevailing bidders. H. The prevailing bidder is responsible for recording fees, taxes, and/or special assessments on all tax bills received after the purchase. I. Conveyance will be by quit claim deed within 7 days of receipt of final payment. J. The prevailing bidder shall be solely responsible for the eviction of any occupant or tenant remaining on the property after the sale. 6-150.11 Bid Opening: Bids will be opened in public at a predetermined time and location. Two members of the purchasing staff and the County Treasurer, or designee, will be present at the bid opening. staff will facilitate and record. The County Treasurer, or designee, will witness and determine the profit/loss on the proposed sale. 6-150.12 Bid Summary: In accordance with Sec. 2-133 and Sec 62-153(f) of the Walworth County Code of Ordinances, the director-central services will present a bid summary of taxdeeded lands to the Finance Committee for bid award. The bid summary will be presented on a modified Walworth County Bid/Proposal Recommendation form. It will include: A. Municipality where parcel is located B. Tax key number C. Appraised value by parcel D. Number of bids received E. Name of prevailing bidder F. Bid amount by parcel G. Profit/loss by parcel 6-150.13 Bid Award: A. The Finance Committee reserves the right to reject any and all bids. B. In accordance with 75.69 the Finance committee must reject every bid less than the appraised value of the property at the first occasion the property is offered for sale. C. In the event that the highest bid received is a tie between two or more bids, the bidders that submitted the tie bids shall re-submit a bid to break the tie. D. After the first attempt to sell the properties, the purchasing manager, or designee, will publish a class 1 notice for the sale of land previously advertised; the Finance committee may accept the bid most advantageous to the county, for all land previously advertised for sale. E. After the second attempt to sell the properties, a continuous posting of properties for sale will remain on the county s web-site. The posting will include a current monthly bid deadline and subsequent presentation to the Finance Committee for award. F. The Finance Committee shall prepare a written statement, available for public inspection, explaining the reasons for award to other than the highest bidder. Acquisition and Sale of Tax-Deeded Lands Procedure Page 4 of 6 Enacted 3/4/2011 6-150 Revised 02/01/2013