Kentucky County Treasurer’s Required County Purchasing Procedures Fundamentals Course Required County Purchasing Procedures January 14, 2019 http://www.kactfo.com Slide 1 of 7

Guidelines as prescribed by the State Local Finance Officer: Kentucky County Treasurer’s Fundamentals Course Required County Purchasing Procedures Guidelines as prescribed by the State Local Finance Officer: Purchases shall not be made without approval by the Judge / Executive (or designee), and / or a department head. January 14, 2019 http://www.kactfo.com Slide 2 of 7

Guidelines as prescribed by the State Local Finance Officer: Kentucky County Treasurer’s Fundamentals Course Required County Purchasing Procedures Guidelines as prescribed by the State Local Finance Officer: Purchase requests shall indicate the proper appropriation account number to which the claim will be posted. January 14, 2019 http://www.kactfo.com Slide 3 of 7

Guidelines as prescribed by the State Local Finance Officer: Kentucky County Treasurer’s Fundamentals Course Required County Purchasing Procedures Guidelines as prescribed by the State Local Finance Officer: Purchase requests shall not be approved in an amount that exceeds the available line item appropriation unless the necessary and appropriate transfers by Fiscal Court have been made. January 14, 2019 http://www.kactfo.com Slide 4 of 7

Guidelines as prescribed by the State Local Finance Officer: Kentucky County Treasurer’s Fundamentals Course Required County Purchasing Procedures Guidelines as prescribed by the State Local Finance Officer: Each department head issuing purchase requests shall keep an updated appropriation ledger and/or create a system of communication between the department head and the Judge/Executive or designee who is responsible for maintaining an updated, comprehensive appropriation ledger and cash balances for the county. January 14, 2019 http://www.kactfo.com Slide 5 of 7

Kentucky County Treasurer’s Required County Purchasing Procedures Fundamentals Course Required County Purchasing Procedures Please note: Any county may opt to retain their current purchase order system provided that the guidelines above are met. January 14, 2019 http://www.kactfo.com Slide 6 of 7

This is to certify that, on this day, FIRST LAST Monday, January 14, 2019 FIRST LAST Has successfully completed the Kentucky County Treasurer’s Fundamentals Course Required County Purchasing Procedures Tammy Robertson K.A.C.T.F.O. President http://www.kactfo.com