Resolution No. 2026

RESOLUTION NO. 2026 – 03

A RESOLUTION ESTABLISHING COUNTY-WIDE INTERNAL CONTROLS FOR PURCHASING, PURCHASE ORDERS, CLAIMS PROCESSING, AND CHECK RUN DOCUMENTATION STANDARD

WHEREAS, the Delaware County Council and Board of Commissioners are responsible for establishing and maintaining a system of internal controls over the expenditure of County funds;

and

WHEREAS, Indiana Code and guidance from the Indiana State Board of Accounts require documentation, fiscal oversight, and segregation of duties in purchasing and disbursement activities; and

WHEREAS, requiring documentation and fiscal review at the proper step in the purchasing process reduces duplication, increases efficiency, and strengthens internal control;

WHEREAS, all claims shall include Purchase Order number, vendor, amount, and description

NOW, THEREFORE, BE IT RESOLVED by the Delaware County Council and Board of Commissioners that the following County-wide purchasing and claims procedures are hereby adopted:

Section 1. Purchase Requests Required

All goods and services must be requested through the County purchasing system prior to being ordered.

All purchase request shall be requested and submitted by two different authorized department personnel.

Section 2. Required Documentation at Time of Request

Quotes
Proposals
Estimates
Vendor information
Purchase justification must be attached at the time the purchase request is submitted.