KENTUCKY COUNTY TREASURERS FUNDAMENTALS COURSE Required County Purchasing

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Required County Purchasing Procedures September 15, 2020 http: //www. kactfo. com Slide 1 of 7

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Required County Purchasing Procedures Guidelines as prescribed by the State Local Finance Officer: Ø Purchases shall not be made without approval by the Judge / Executive (or designee), and / or a department head. September 15, 2020 http: //www. kactfo. com Slide 2 of 7

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Required County Purchasing Procedures Guidelines as prescribed by the State Local Finance Officer: Ø Purchase requests shall indicate the proper appropriation account number to which the claim will be posted. September 15, 2020 http: //www. kactfo. com Slide 3 of 7

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Required County Purchasing Procedures Guidelines as prescribed by the State Local Finance Officer: Ø 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. September 15, 2020 http: //www. kactfo. com Slide 4 of 7

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Required County Purchasing Procedures Guidelines as prescribed by the State Local Finance Officer: Ø 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. September 15, 2020 http: //www. kactfo. com Slide 5 of 7

KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Required County Purchasing Procedures Please note: Ø Any county may opt to retain their current purchase order system provided that the guidelines above are met. September 15, 2020 http: //www. kactfo. com Slide 6 of 7

This is to certify that, on this day, Tuesday, September 15, 2020 FIRST LAST Has successfully completed the KENTUCKY COUNTY TREASURER’S FUNDAMENTALS COURSE Required County Purchasing Procedures Kim Fenske K. A. C. T. F. O. President http: //www. kactfo. com