Supervisors approve payment path for emergency trailer axle and tires after discussion of procurement and control risks

Washington County supervisors approved a motion to pay for an emergency trailer axle and tires after staff described the purchase and raised questions about procurement controls and tax treatment.

Staff said an employee had used a personal credit card to buy an axle and tires after those items were hard to source; the county determined the purchase met emergency criteria and sought authorization to pay the expense. The amount cited in the discussion was read as “$439 and $99.07 cents” in the transcript. Supervisors debated whether to reimburse the employee or pay the vendor directly through the credit-card company. One supervisor noted the internal-control risk of reimbursing an employee who had not yet shown proof of payment: “The risk of paying an employee that hasn't already paid the card is they could take the money that we send them and not pay the card,” a supervisor said.

County representatives noted procurement-policy gaps: the procurement policy is “silent” on employees making emergency purchases on personal cards, and the county does not pay sales tax, which complicates reimbursement for purchases where tax was paid. Staff said they have begun work with legal and procurement staff to add language to policy to guide similar incidents in the future and commended the employee for quick problem-solving.

After discussion, the board moved and approved a motion to make payment to the vendor or the credit-card company rather than reimburse the employee before proof of payment is presented. The chair called for ayes and the motion carried. Staff said they will coordinate with the treasurer and procurement staff to implement clearer policy language going forward.