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HomeMy WebLinkAboutPolicies - BOCCGrant County Personnel Policy 512 — Use of County Resources Issue Date 03/09/20 tive Date o 9/20Revision Date 03/09/20 Chair Cindy Carter Vice Chair Tom Taylor Commissioner Richard Stevens 512.1 General 512.1.1 County communications and computer systems, supplies, materials, vehicles and equipment belong to Grant County and are provided by it to facilitate the performance of County work. Unless specifically provided for under this section and/or additional Grant County policies, such as the Electronic Communications/ Computer Usage Policy (Section 512.3), personal use of County resources is prohibited. 512.1.2 All County resources must be used in accordance with all County policies, as well as local, state, and federal laws and/or guidelines. 512.1.3 County resources include, but are not limited to, an employee's work time, County work location telephones, County -issued cell phones, facsimile machines, copiers, the County's entire computer network, internet scan numbers, supplies, materials, vehicles, equipment, etc. The County's computer network resources include — but are not limited to: host computers, file servers, application servers, communication servers, mail servers, fax servers, web servers, workstations, stand-alone computers, laptop computers, software, data files, and all internal and external computer and communications networks, such as Internet, commercial online services, value-added networks, e-mail systems, telephones, voicemail systems, etc. that may be accessed directly or indirectly from Grant County's network. 512.1.4 Violations of any portion of this policy may result in disciplinary action, up to and including termination of employment; in certain instances, improper use of County resources may also include criminal prosecution. 512.1.5 Employees may use County work location telephones for personal calls on a di minimus basis, and only for local calls. An employee's use of work location telephones for personal calls Grant County Personnel Policy Page 1 of 28 Grant County Personnel Policy that hinder productivity, interfere with County use, or is excessive is beyond a di minimus basis and therefore prohibited. 512.1.6 Utilization of County computers for employees' personal use is only permitted as set forth in Section 512.1, Section 512.3, Electronic Communications, and/or Section 512.4, Computer Usage. 512.1.7 Use of County resources, which includes work time, for personal or private purposes is prohibited unless specifically provided for under additional, active Grant County policies. a. For example, an employee's use of a personal electronic device that hinders productivity, interferes with County responsibilities, and/or is excessive is prohibited; and b. Except in cases of emergency, personal phone calls, computer usage, etc., should occur only during clearly defined lunch, morning, and/or afternoon break times. 512.1.8 Use of any County resources for personal financial gain is strictly prohibited. 512.1.9 Employees must make conscientious and careful use of all County resources and seek to incur minimum, necessary expenses. 512.2 County -Issued Cell Phones/SCAN Card Numbers/Pagers 512.2.1 Specifics: a. Some positions may require the use of a pager (due to the layout of the County worksite) or a cell phone (when an employee is away from his/her normal work location) while he/she is conducting County business. SCAN cards/ numbers may also be assigned to employees for the purpose of making long distance calls or faxes. These resources are provided to employees on an "as needed" basis for County business purposes only. Personal long distance calls utilizing either a County cell phone or SCAN number is prohibited. b. Employees provided with pagers are required to have them turned on and in their possession at all times or as designated by their supervisors. Employees are required to respond to pages they have received in a timely manner. c. Employees are prohibited from using cell phones when operating a motor vehicle or heavy equipment in the course of conducting County business. d. County cell phones, pagers, and SCAN card numbers provided by Grant County are the property of Grant County and must be returned at separation of employment or at the request of the County. SCAN card accounts of departing Grant County Personnel Policy Page 2 of 28 Grant County Personnel Policy employees are to be closed by the EO/DH immediately upon an employee's separation. e. The purpose of this policy is to establish efficient and standard procedures with respect to: 1. The use of County owned and personal cell phones used for County business for which reimbursement will be requested; and 2. Departmental and employee responsibility for cell phone management and control of costs of cell phone acquisition and services. 512.2.2 Issuance Standards: EOs/DHs are responsible for conducting a need assessment prior to authorizing the acquisition of a cell phone and service. Cell phones shall be issued to individual employees and only after determining the: a. Business need for cell phone communication of the department and employee; b. The amount of time the employee spends away from the customary work site; c. The need for immediate contact with the employee; d. Benefits of cell phone service versus the comparative cost of alternative and less expensive means of communication; and e. Public safety needs and employee safety issues. 512.2.3 Acquisition Standards: After determining and approving the business need for a cellular telephone, the EO/DH will obtain service and equipment from the County's preferred provider. The account should be set up with the County's name and also the employee that is to receive the phone. The phone's serial number and phone number should be entered on the small and attractive items inventory, which is to be maintained by each department. The EO/DH should also determine the appropriate equipment and level of service that satisfy the requirements of the position and department's needs. 512.2.4 Usage Standards: a. A County issued cell phone shall be used for appropriate business purposes when a safe, convenient and less costly alternative is not available. Only County staff and other authorized persons conducting County business may use County cell phones. b. Personal use of a County cell phone is prohibited, except in cases of personal emergency or when extended work hours, unexpected travel or other unanticipated changes in job- related circumstances require the employee to contact family members, teachers, doctors, daycare center, and/or others affected by the change. Grant County Personnel Policy Page 3 of 28 Grant County Personnel Policy c. An employee is not eligible for reimbursement in the event that the employee uses a non -county cell phone for County business. d. Employees are responsible for taking proper care of cell phones and take reasonable precautions against damage, loss or theft. Loss of a County cell phone should immediately be reported to the EO/DH. Losses attributable to negligence shall be replaced by the employee at his/her personal expense. e. With the exception of law enforcement officers and emergency services personnel in the case of emergency, employees are prohibited from using County -issued cell phones while operating any motor vehicle, including County motor vehicles and/or heavy equipment. f. Discussions of confidential information over a cell phone should be avoided. 512.2.5 Additional Restrictions: Departments may adopt more restrictive policies with respect to usage as their operations and circumstances warrant. 512.2.6 Monitoring: EOs/DHs are responsible for periodically reviewing employees' cellular telephone usage patterns. In the event cellular telephones no longer meet demonstrated business requirements, are unused, or no longer "fit" the subscribed service plan, the EO/DH shall ensure the cancellation, reassignment, or adjustment of the cellular telephone service. 512.2.7 Compliance: a. Through the procurement process, the EO/DH should ensure monthly cellular telephone invoices detailing calls are sent by the vendor directly to the EO/DH, and include the name of the employee to whom the cell phone has been issued on the invoice. It is the responsibility of the EO/DH to forward the original, appropriate invoice to the individual employee assigned a County cell phone prior to payment by the County. The employee shall review the bill for accuracy and identify any personal calls reported on the invoice. The employee shall further: 1. Sign and date the invoice; 2. Indicate (highlight) any emergency personal calls (if any) recorded on the invoice; 3. Provide reimbursement to the County for emergency personal calls, as defined earlier if the maximum allowed minutes under the set fee are exceeded. The employee shall pay at the rate charged for excess minutes; Grant County Personnel Policy Page 4 of 28 Grant County Personnel Policy 4. Attach a personal check made out to Grant County or a copy of the receipt for reimbursement for personal calls to the cell phone invoice; and 5. Return the invoice and any payment for personal calls to the EO/DH for further processing for payment. b. The EO/DH or designee shall review all invoices returned for compliance with the above and for the purpose of identifying any equipment purchases, unexplained calls made on unusual days or at unusual times, repetitive calls, calls of long duration, long distance calls, and/or calls incurring roaming charges. 512.3 Electronic Communications 512.3.1 Specifics: Grant County provides employees, in applicable positions and work needs, with electronic communication resources and authorized access for the purpose of efficiently conducting County business. The County reserves the right to change these policies, with or without prior notice, at any time as may be required under the circumstances. Each office or department may adopt a more strict set of policies regarding electronic communication resources and their uses. Employees should discuss questions regarding electronic communication usage with their supervisors. a. Electronic communication systems include, but are not limited to, electronic mail systems, network schedulers, voice mail systems, facsimile devices, teleconferencing, cellular telephones and other electronic communication media which generate, store, transmit and display messages for internal and external County business communication purposes; b. These systems are the properties of Grant County and are to be returned at separation of employment; c. All electronic communication resources are provided by Grant County for the sole purpose of performing business related tasks; d. Use of electronic communication resources at home is allowed only with previous authorization; e. Grant County prohibits the use of electronic communication resources in ways that are in violation of County policy or policies, disruptive, offensive to others, illegal, and/or harmful to morale; f. Employees should not leave voicemail messages or transmit e-mails that they would not want someone other than the intended receiver to hear or read; g. Should an employee receive a voicemail message or e-mail that was clearly intended for someone else, the employee is not authorized to use the information contained within the Grant County Personnel Policy Page 5 of 28 Grant County Personnel Policy message or discuss same with anyone other than his or her supervisor. 512.3.2 Property of Grant County: All electronic communication resources and all information transmitted by and received from, or stored on, County systems are the property of Grant County. a. Such resources are subject to disclosure to law enforcement or government officials or to other third parties through subpoena or other process, including, without limitation, requests for public records, as well as disciplinary proceedings; b. Users should have no expectation of privacy as to any information created or maintained in or on the County's property or transmitted or stored through Grant County's electronic communication resources, except as otherwise provided by law, such as attorney-client privileged and confidential communications; c. Users are required to allow authorized personnel, including his or her supervisor, access to review all information created, stored, sent or received on the County's electronic communications resources; d. Despite security precautions, there is no absolute in preventing or ensuring unauthorized access of stored files; and e. Deleted messages or files are recoverable, often months or years after the initial and/or final communication. 512.3.3 Monitoring a. To ensure that the use of County electronic communication resources and records are consistent with the County's legitimate business interests and obligations — which include but are not limited to determining compliance with local, state or federal laws, assessing employee performance, evaluating excessive and/or improper use, and/or investigating improper disclosure of confidential information — Grant County reserves the right to review, monitor, intercept, copy, delete and disclose all matters contained in or transmitted by such systems and records at any time, with or without notice; and b. The County reserves the right to override any passwords, encryption or codes for these purposes. The County will use automated software to monitor any message sent electronically. The County reserves the right to use any software and/or programs to retrieve information, including deleted messages. Grant County Personnel Policy Page 6 of 28 Grant County Personnel Policy 512.3.4 Personal Use a. Personal use of County electronic communications is regulated by Section 512 and its subsections; and b. A supervisor may impose additional restrictions regarding personal use; however, all employees must abide by County policy regardless of an Elected Official's position regarding personal use of County resources. 512.3.5 Copyrights: Users should be aware that federal copyright laws, regardless of whether a copyright notice appears on the work, might protect any information, software or graphic on the Internet. Users may not duplicate or transmit such material or download shareware without written authorization from the Director of Technology Services. 512.3.6 Securi : Technology Services must authorize any and all applications and users are required to scan freeware, shareware or any downloaded application for viruses using authorized procedures and software. a. Users must never open, execute or run unsolicited binary code e-mail attachments; b. Users are required to take all necessary steps to prevent unauthorized access to County information; c. Users must keep passwords secure and unknown to all other persons and refrain from sharing accounts. Authorized users are responsible for the security of their passwords and accounts. Passwords should be changed quarterly. All default passwords must be changed within two (2) business days. Authorized users should take steps to prevent unauthorized access to their accounts by logging off when their terminal will be unattended; d. All messages to and from in-house or outside legal counsel seeking or giving advice should be clearly marked, "PRIVILEGED AND CONFIDENTIAL; ATTORNEY/CLIENT COMMUNICATION". To preserve the attorney-client privilege, never send or forward messages to or from counsel to anyone outside the County, without prior authorization from legal counsel; e. Authorized users may use encryption software when sending proprietary or confidential information via external e-mail. Use of encryption software is prohibited except with written authorization from the Director of Technology Services in accordance with the above statement regarding proprietary or confidential information; f. Users should be especially sensitive when transmitting confidential data; consider whether other forms of communication are more appropriate; Grant County Personnel Policy Page 7 of 28 Grant County Personnel Policy g. Users may not access a computer account that belongs to another user; h. Users must use their own logon ID and password only, are responsible for all activity on their logon ID and must immediately report any known or suspected compromise of the logon ID or password to the Technology Services Director; and i. Users shall not install any program without authorization from Technology Services and may not knowingly or recklessly run or install (or cause another to run or install) a program, such as a "worm" or "virus", intended to damage or place an excessive load on the County's electronic communication resources. j. Before sending an e-mail, ensure that only appropriate recipients have been designated. Make sure the electronic distribution lists are updated as necessary. 512.3.7 Prohibited Uses: Employees are expressly prohibited from certain uses of County electronic communication resources which include, but are not limited to, the following: a. To send, store, view or willingly receive material that is, including but not limited to, fraudulent, harassing, sexually explicit, profane, obscene, intimidating, defamatory or otherwise unlawful or inappropriate. Users encountering or receiving this type of material must immediately report the incident to their supervisors or Technology Services, except as it may pertain to work or as authorized by law; b. To produce, distribute, or store commercial or personal advertisements, employee -owned business materials, solicitation, promotions, political materials, etc.; c. Deliberate acts that waste electronic communication resources or unfairly monopolize resources to the exclusion of others, including sending mass mailings or chain letters, subscribing to non -business-related list servers and mailing lists, spending unnecessary time on the Internet, engaging in online "chat groups", or otherwise causing network traffic unrelated to legitimate County business; d. To copy software for use on personal computer. Provide copies of software to any independent contractors or clients of Grant County or to any third party; e. To install software on any of Grant County's workstations or servers; this includes downloading any software from the Internet, or other online service, to any of Grant County's workstations or servers, including screensavers, without the authorization of Technology Services; f. To modify, revise, transform, recast, adapt, reverse -engineer, disassemble or decompile any software; Grant County Personnel Policy Page 8 of 28 Grant County Personnel Policy g. To use "spoofing", obscuring the origin of any message, using an assumed name, or utilization of any other means to disguise one's identity or send a message under another individual's name in any e-mail or other correspondence; and h. Any use that violates local, state or federal laws. i. Users must immediate report to their supervisors or the Director of Technology Services any violation of the above - prohibited activities. 512.3.8 Netiquette: Users should exercise the same care in crafting e- mails and other electronic documents as they would for any other written communication. The quality of an employee's writing will reflect either positively or negatively on Grant County. The following criteria are should always be applied: a. Write down only what you mean and communicate it directly; do not use double meanings, innuendo, sarcasm, nicknames, or slang. E-mail may appear "informal" when it is composed, but not when it is read. b. Users should ensure that each of their electronic communications is truthful and accurate. c. Always strive to use proper grammar and correct punctuation. d. Whenever there is confusion regarding the material, which cannot be clarified within two electronic messages, use another form of communication such as the telephone. e. Statements about co-workers, providers, and the people we serve, etc. that is degrading is prohibited. 512.4 Computer Usage: It is critical to ensure the provision of computer and telecommunications resources and services to Grant County employees for the purpose of conducting business. This policy section applies to all users of Grant County computer and telecommunications resources and services. Violations of this policy may result in corrective action, up to and including termination of employment; it is also possible that, depending upon the nature of the violation(s), criminal charges and/or legal action may result. 512.4.1 Specifics a. The Department of Technology Services provides computer users with technical resources. All computer users have the responsibility to use County computer resources in an efficient, effective, ethical, and lawful manner. This Policy 500, Standards of Conduct, sets forth the requirements and expectations of employee conduct and usage of County resources. Grant County Personnel Policy Page 9 of 28 Grant County Personnel Policy b. All computer usage is to be in conformance with Section 512 and its subsections; applicable and binding policies set forth hereinabove are not duplicated in this subsection 512.4. c. Viewing of any internet site of a sexual nature is strictly prohibited and could result in disciplinary action, up to and including termination of employment. 512.4.2 Security and Monitoring a. Grant County seeks to protect computer-based information, recognized as a primary administrative, educational and research asset, from accidental or intentional/unauthorized modification, misuse, destruction, disruption, or disclosure. In order to make every reasonable effort to protect the integrity of its computing systems, workstations, networks, etc., Grant County has the right and responsibility to monitor its computing resources. b. All County computer users must read and sign an acknowledgement of having received and read Policy 500, Standards of Conduct, Section 512, Use of County Resources, prior to authorization for use. This form is provided by the Human Resources Department at employee orientation. Refusal to read and sign the policy may be grounds for discipline, up to and including termination of employment. c. Grant County has the right to monitor any and all aspects of a system, including individual login sessions to determine if a user is acting in violation of County policy, state, and/or federal laws. The issuance of a password of other means of access is to assure appropriate confidentiality of County files and information, and does not guarantee privacy for personal or improper use of County equipment or facilities. d. All user Internet activity is monitored, tracked, and documented. Reports and documentation stemming from Internet activity monitoring is a matter of public record, with the exception of certain law enforcement matters. In addition, it is available to management as a tool to assist in determining an office's, departments, or individual's use of County time, resources, and adherence to related County policies. e. All users are assigned an individual log on with password protection. 1. Each user is responsible for safeguarding his or her user identification and password. 2. Users should not print, store on-line, or provide their password(s) to others. 3. The user is responsible to make authorized usage of the ID for its intended purpose only. Grant County Personnel Policy Page 10 of 28 Grant County Personnel Policy 4. Each user is responsible for all transactions made under the authorization of his or her ID. 5. Any user who suspects a breach of password protection should report their concern immediately to his/her supervisor and immediately make arrangements with Technology Services for the ability to select a new password. f. Computer users shall not intentionally view, provide, or modify information in or obtain copies of files, programs, keystrokes, or passwords belonging to other computer users. This includes all system files and accounts. g. The copying or sharing of copyrighted materials, software, video and audio files (including MPEG files) is prohibited. h. Due to risks of electronically transmitted viruses, it is suggested that software upgrades, installation files, and other executable files (*.exe files) should only be downloaded and installed from the internet after consultation with or instruction from Technology Services staff. This includes executable files (*.exe) attached to electronic mail messages, but does not include document files such as Word (*.doc) and Excel (*.xls). Individual users who do not conform to this policy must take responsibility for all problems and issues that may subsequently arise. 512.4.3 Site Access — Federal/Other a. Criminal Justice Information System (CJIS) Requirements: Certain County offices/departments work under Criminal Justice Information System (CJIS) requirements as prescribed by the Washington State Patrol and the Federal Bureau of Investigation (FBI). Access to the CJIS site includes the following requirements: 1. Agencies must conduct a state of residency and fingerprint -based background check for all personnel within 3 days of employment or assignment. 2. The agency's Technical Agency Coordinator (TAC) must retain the State Identification Number (SID) of each employee who uses A Central Computerized Enforcement Service System (ACCESS) or maintains the application or network connection. Below is a list of personnel that will fall under the background check requirements: i. Law enforcement officers ii. Corrections iii. Court personnel Grant County Personnel Policy Page 11 of 28 Grant County Personnel Policy iv. Probation personnel v. Technical staff vi. Technical vendors for applications/network assistance vii. Contractors 3. Terminal locations must be secure from unauthorized access and all employees authorized to access files must be instructed on proper use and dissemination of information. 4. All visitors to computer centers and/or terminal areas must be escorted by authorized personnel at all times. This would include: i. The public ii. Prospective employees iii. Contractors iv. Vendors 5. The FBI requires all personnel who manage or have access to FBI CJIS systems (including technical staff) must receive security awareness training every three years. The technical point of contact must keep a record of training completion dates and provide ACCESS a copy of the employee's signature sheet. ACCESS requires agencies to conduct a background re -investigation every five years for all personnel who use or work on the connection to ACCESS. 512.5 County Electronic Payments 512.5.1 Specifics: Grant County authorizes and provides for certain electronic payments to be made and/or accepted by County employees to improve cash management, reduce costs, and increase efficiency for conducting County business. This includes the County's Credit Card Program pursuant to RCW 43.09.2855, the County's acceptance of electronic payments pursuant to RCW 36.29.19o, and internal policies contained herein to further control and manage County resources effectively. This policy is separated into the following categories: • County Credit Card Program (Sect. 512.5.2) • Acceptance of Electronic Payments by the County (Sect. 512.5.3); and • Creation/ Issuance of Pre -Paid Cards (Sect. 512.5.4)• 512.5.2 County Credit Card Program Grant County Personnel Policy Page 12 of 28 Grant County Personnel Policy a. Definitions 1. Credit card — For the purpose of Section 512.5.2 of this policy, "credit card" refers to a credit card issued by the Accounting Department to a department for use by an Elected Official (EO), Department Head (DH), and/or County employee to improve cash management, reduce costs, and increase efficiency for conducting County business. 2. Cardholder — means an EO/DH or County employee who is in possession of a County credit card. b. Issuance, Distribution, and Limitations 1. Credit cards will be issued in the name of the department. 2. The number of allowed department credit cards will be determined by the Accounting Department and will depend on the department's spending needs. 3. Credit limits will be set by the Board of County Commissioners and may vary between departments. 4. Points are accumulated on County credit card purchases that may be used to procure various goods (such as flat screen TVs). The Grant County Auditor will advise the Board of County Commissioners to help determine priorities/needs for which County office/department is next in line for exchanging County -earned points to procure work-related merchandise. c. Department Responsibilities & Accountability 1. Each EO/DH will be responsible for establishing a process through which their department will track the physical location(s) of their credit card(s). When not in use, cards must be kept in a secure location with limited access. When in use, departments must track: (a) the credit card number; (b) the Cardholder; (c) and date(s) of possession. Tracking records shall be maintained for one (1) year after the date of use or pursuant to Washington State records retention guidelines. 2. An EO/DH is not required to provide employees with use of a credit card. 3. An EO/DH may determine whether it is reasonable to allow Cardholders to maintain credit cards for multiple days at a time. To allow for proper auditing, each individual credit card should not be used by more than one person in a single calendar day. 4. Departments will be required to pay for fraudulent charges on their credit cards. The Auditor's Office will Grant County Personnel Policy Page 13 of 28 Grant County Personnel Policy work with departments to dispute fraudulent charges. If the charge is successfully disputed and a credit is issued, the department will receive the credit. Departments will be required to pay for any unallowable charges. Departments must immediately collect reimbursement for any charges that are unallowable per County policy, despite the reason for the charge. The department will then deposit the recuperated funds with the County Treasurer and will credit whichever expense account was originally debited for the expense. As a last resort, Grant County shall have a prior lien against, and right to withhold, any and all funds payable or to become payable to the Cardholder up to an amount of the unallowable charge and interest at the same rate as is charged by the issuing bank. 5. Departments are responsible for submitting, to the Accounts Payable Clerk in the Auditor's Office, a completed accounts payable batch (including all statements and supporting receipts) by the deadline provided by the Auditor's Office. L The department will be responsible for any and all late fees assessed as a result of their payables batch being submitted after the deadline. Interest on late payments is calculated against the credit balance for the entire County at the time the payment becomes delinquent. 6. EOs/DHs, and/or employees who are allowed to use a County credit card are required to review and sign a Credit Card User Agreement before they may take possession of a County credit card, attesting to their having read and understood the conditions set forth. These forms are provided by the Accounting Department, must be maintained by the department, and kept with the system used to track the location of the credit card(s). Credit Card User Agreements shall be maintained for all current employees who may take possession of a County credit card. d. Cardholder Responsibility & Accountability 1. Cardholders are authorized to use the credit card to procure merchandise or services required as a function of their duties on behalf of Grant County. Credit card usage is governed by Grant County's Policy 1200, Travel, Training & Expense Reimbursement, Sect. 1202. Unauthorized and/or inappropriate card use is Grant County Personnel Policy Page 14 of 28 Grant County Personnel Policy prohibited and addressed in Section 512.5.2(g) of this policy. 2. A purchase made with a credit card may be made over the counter, the Internet, or by telephone. The Cardholder must obtain and return original itemized receipts for goods and services purchased. All forms of canceled checks and copies of credit card bills do not substitute for original receipts. The Cardholder may be allowed to file an affidavit in lieu of a receipt if the original receipt is lost or a receipt is not obtained. 3. Should a Cardholder lose or have a credit card stolen, it is the responsibility of the Cardholder to immediately notify the Accounting Department and the EO/DH (within one business day) after discovery of the loss or theft of the card. 4. Credit cards may be used to purchase meals if the meals are purchased in the event of an emergency or if the meals are for a group meal for extended field operations, authorized training on site (County owned or operated facility) or other purposes with the pre -authorization of the Board of the County Commissioners. 5. These purchases will require receipts, and must be approved by the EOH/DH. The reason of the meal (e.g., "Attendance required at a lunchtime meeting with presentations to County boards") and a list naming all individuals for which a meal was provided by the expense shall be submitted with the receipt. The expense shall not exceed the appropriate per diem rates, per person, for the meal, excluding incidentals. 6. Violations of this policy may result in a County issued credit card being revoked. e. Auditor's Responsibility & Accountability 1. The Auditor's office is responsible for keeping a current list of active credit cards, which is to include the credit card numbers, and limits. 2. The Auditor's office may, at any time, require access to the department's credit card(s), the tracking method used to document the location of credit cards, and the user agreements. f. Credit Card Revocation 1. The department/ Cardholder must surrender the credit card — which may be revoked — to the County Auditor or Chief Accountant for any of the following: Grant County Personnel Policy Page 15 of 28 Grant County Personnel Policy i. If the credit card is used in a manner which is inconsistent with this policy and/or any County or department policies and procedures; ii. If the EO/DH resigns, is not re-elected, is transferred, or otherwise terminates employment with Grant County, the department credit card(s) will be returned to the Accounting Department for audit. iii. The County Auditor, Chief Accountant, and/or Board of County Commissioners can determine it is in the County's best interest to revoke credit card use privileges for any reason. g. Unallowable Card Use 1. Use of County credit cards to purchase items for personal use or for non -County purposes, even if the Cardholder intends to reimburse the County, is strictly prohibited and can and will be considered misappropriation of County funds and may result in disciplinary action, which is addressed in Section 512.5.2(h) of this policy. 2. Unallowable credit card use includes, but is not limited to: i. Items for personal use; ii. Items for non -County purposes; iii. Alcoholic beverages; iv. Weapons of any kind or explosives (except for authorized Sheriffs Office purchases); V. Relocation expenses; vi. Entertainment; vii. Recreation; Additionally: i. Credit cards shall not be used to obtain cash advances or other expenses that are not allowed as established by state statutes and County purchasing policies and/or procedures; ii. In order to help ensure compliance with IRS 1o99 reporting requirements, the credit card shall not be used to pay non -corporate entities for personal or professional services; iii. A purchase should not be made with a credit card unless it is the most productive purchasing method. Credit cards should not be used to replace planning. The County promotes progressive, productive work methods. h. Disciplinary Action for Violation of Section 512.5.2 Grant County Personnel Policy Page 16 of 28 Grant County Personnel Policy 1. A Cardholder who makes an unauthorized purchase with a credit card or uses the card in an inappropriate manner as set forth in Section 512.5.2(g) above will be subject to: i. Revocation of the credit card; and/or ii. Restriction from use of the department credit card; and/or iii. Disciplinary action up to, and including, termination of employment; and/or iv. Restitution to Grant County for unauthorized purchases; and/or V. Criminal prosecution. 512.5.3 Acceptance of Electronic Payments by the County a. Definitions 1. Payment card — For the purpose of Section 512.5.3 of this policy, Acceptance of Electronic Payments by the County, "payment card", "credit card", "debit card" or "card" refers to any card utilized by an individual, group, company, entity, etc. to make payment to a Grant County office or department that is authorized and set up to accept such payment(s) to improve cash management, reduce costs, and increase efficiency. 2. Payment Card Industry Data Security Standard (PCI DSS) — A standard created to increase controls around cardholder data to reduce credit card fraud via its exposure. Validation of compliance is conducted on an annual basis by an external Qualified Security Assessor that creates a Report on Compliance for organizations handling large volumes of transactions, or by Self - Assessment Questionnaires for companies handling smaller volumes. 3. County Card Reading Device — Equipment used for the purpose of taking or making payments for County services, etc. via debit or credit cards — or any other type of payment card — that is to only access the Public Internet, either wired or wireless, and not be attached or connected to the County's secure internal network. b. Authorization of Card Reading Devices 1. Strict regulations exist for the creation and additional level of protection for card issuers by ensuring that merchants meet minimum levels of security when they store, process, and transmit cardholder data through the Payment Card Industry Data Security Standard (PCI DSS). While Grant County is not a "merchant", its offices/departments that are using card reading devices Grant County Personnel Policy Page 17 of 28 Grant County Personnel Policy to accept payments from individuals are strictly prohibited from using a card reading device that will store, process, or transmit cardholder data through or using the County's server (internal network infrastructure or equipment). 2. The only acceptable internal credit or debit card transaction devices for County business are those which only access the Public Internet, either wired or wireless, and are not attached or connected to the County's secure internal network. Users are hereby advised that the County in no way guarantees the security of any such external network. 3. Any office/department using or seeking to use an office card reading device to conduct County business must do so through the expertise and instruction of Grant County Technology Services to ensure that Grant County's entire network is not subject to PCI DSS requirements, validations, and audits for same. 4. For the purpose of this policy, any EO/DH or employee's failure to abide by this policy's Section 312.5.3, Acceptance of Electronic Payments by the County, and/or the recommendations of Grant County Technology Services for internal credit or debit card transaction devices, will be considered an unauthorized and/or inappropriate card use and may result in disciplinary action, as set forth in Section 512.5.3(e) of this policy. c. Responsibilities/Accountability & Fee Payments 1. Any County office/department accepting electronic payments on behalf of the County will utilize appropriate financial record-keeping methods/ accounts payable practices. Questions as to which methods/practices are acceptable should be directed to the Chief Accountant. 2. The handling of card fee payments for electronic purchases made by the public to the County will differ from one office/department to another, paid in accordance with RCW 36.39.190. d. Credit Cards Grant County Does Not Accept 1. Grant County does not accept the following credit cards due to exorbitant fee payment rates/percentages: i. American Express e. Disciplinary Action for Violation of Section 512.5.3 1. Any EO/DH and/or employee who utilizes a County card reading device that does not meet the above requirements Grant County Personnel Policy Page 18 of 28 Grant County Personnel Policy of only accessing the Public Internet, either wired or wireless, has engaged in unauthorized use(s) of the County's network and servers and violated Section 512.5.3 of this policy, which may result in disciplinary action, up to and including termination of employment, as well as civil and/or criminal liability. 512.5.4 Creation/ Issuance of Pre -Paid Cards a. Definitions 1. Gift Card — For the purpose of Section 512.5.4 of this policy, "gift card" refers to any pre -paid card that is purchased for the purpose of necessary County progra implementation. 2. County Office/ Department Issued Pre -Paid Card — For the purpose of Section 512.5.4 of this policy, Creation/ Issuance of Pre -Paid Cards, "debit card" or "card" refers to any payment card created/activated by a County office or department and issued to an individual with a dollar amount equal to that which is owingto o that individual, such as the balance of an inmate account upon release from custody. 3. Payment Card Industry Data Security Standard (PCI DSS) — A standard created to increase controls around cardholder data to reduce credit card fraud via its exposure. Validation of compliance is conducted on an annual basis by an external Qualified Security Assessor that creates a Report on Compliance for organizations handling large volumes of transactions, or by Self - Assessment Questionnaires for companies handling smaller volumes. b. Gift Card Limitations for County Program Implementation 1. Due to auditing concerns stemming from the inability to ensure appropriate purchases are being made, Grant County generally does not permit the purchase and/or distribution of gift cards to individuals for County programs. 2. Any County office/department requiring gift card purchases/issuance must receive prior written approval from the County Auditor, Chief Accountant, and/or Board of County Commissioners and create and implement written, internal controls for gift card procurement, storage, and issuance (utilizing appropriate financial record-keeping methods/ accounts payable practices) and provide a copy of same to the Chief Accountant. Grant County Personnel Policy Page 19 of 28 Grant County Personnel Policy 3. Questions as to which methods/practices are acceptable should be directed to the Chief Accountant. c. Authorization for Creation/ Issuance of Pre -Paid Cards 1. Pre -paid cards will be activated and issued by the County in limited instances, such as those in which an inmate who is being released from custody is provided with a pre -paid card with a dollar amount equal to his/her inmate account balance. Questions regarding pre -paid cards should be directed to the Chief Accountant. 2. Any County office/department desiring to issue pre -paid cards must receive prior written approval from the County Auditor, Chief Accountant, and/or Board of County Commissioners and create and implement written, internal controls for card use and responsibilities, providing a copy of same to the Chief Accountant. 3. Strict regulations exist for the creation and additional level of protection for card issuers by ensuring that merchants meet minimum levels of security when they store, process, and transmit cardholder data through the Payment Card Industry Data Security Standard (PCI DSS). While Grant County is not a "merchant", its offices/departments that are creating pre -paid cards for individuals are strictly prohibited from doing so through or using the County's server (internal network infrastructure or equipment). 4. The only acceptable method in which to create a pre -paid card for the purposes described in paragraph 512.5.4(a)(2) above are those methods which only access the Public Internet, either wired or wireless, and are not attached or connected to the County's secure internal network. Users are hereby advised that the County in no way guarantees the security of any such external network. 5. Any office/department creating or seeking to create a pre -paid card for the purposes described in paragraph 512.5.4(a)(2) above must do so through the expertise and instruction of Grant County Technology Services to ensure that Grant County's entire network is not subject to PCI DSS requirements, validations, and audits for same. 6. For the purpose of this policy, any Elected Official, Department Head, or employee's failure to abide by this policy's Section 512.5.4, Creation/Issuance of Pre -Paid Cards, and/or the recommendations of Grant County Technology Services for the creation of a pre -paid card for the purposes described in paragraph 512.5.4(a)(2) Grant County Personnel Policy Page 20 of 28 Grant County Personnel Policy above will be considered an unauthorized and/or inappropriate card use and may result in disciplinary action, as set forth in paragraph 512.5.4(e) of this policy. d. Unauthorized and/or Inappropriate Pre -Paid Card Creation/Use 1. Any County office/department or employee that is creating, activating, issuing, or using a pre -paid card without having met the requirements of paragraphs 512•54(c)(1) through (6) hereinabove has engaged in unauthorized and/or inappropriate pre -paid card use. 2. EOs/DHs and/or employees are strictly prohibited from loaning, giving, or using a pre -paid gift card for any purpose other than that set forth in the written approval request. e. Disciplinary Action for Violation of Section 512.5.4 1. Any EOs/DHs and/or employee who: L creates or authorizes the creation of a pre -paid card to an individual due money from the County that does not meet the above requirements of only accessing the Public Internet, either wired or wireless has engaged in unauthorized use(s) of the County's network and servers and violated Section 512.5.4 of this policy; and/or ii. Has created, activated, issued, or used a pre -paid or gift card in an unauthorized and/or inappropriate manner as set forth hereinabove, either of which may result in disciplinary action, up to and including termination of employment, as well as civil and/or criminal liability. 512.6 Asset Inventory 512.6.1 Policy & Procedure Goal: The purpose of an asset inventory system is to gather and present information needed for the preparation of financial statements and to provide for the control and accountability of the assets of Grant County. Maintaining an asset inventory system demonstrates to the public the legitimacy of the expenditures as well as the government's sense of responsibility for the proper care and maintenance of assets purchased with public funds. Authority for Policy and Procedure The Grant County Board of Commissioners require all departments to use this policy to protect and report on assets held by the County. Responsibility for maintaining and updating the policy lies with the County Auditor's office. Grant County Personnel Policy Page 21 of 28 Grant County Personnel Policy The Office of the State Auditor (SAO) requires a reporting and accounting system for local governments (RCW 43.09.200). The county Auditor is designated (in RCW 36.22.140) as the "ex officio" deputy of the SAO for accounting and reporting, including capital assets. Furthermore, in RCW 43.09.240, every department has a responsibility to keep their records in a standard prescribed format (as monitored by the County Auditor's office and the SAO). RCW 36.32.210 requires the Board of County Commissioners to file a full and complete inventory of all capital assets with the County Auditor. The report is due on the first Monday of March or another date chosen by the Board of County Commissioners for the twelve month period ending December 31st of the preceding year. 512.6.2 Responsibility of Elected Officials and Department Heads: The Board of County Commissioners shall, on the first Monday of March each year, adopt the inventory according to RCW 36.32.210. The Board of County Commissioners has delegated to the County Auditor the responsibility for compiling, maintaining, updating and reporting the annual asset inventory. One of the fundamental responsibilities of public officials is to make certain that public property is adequately protected and that its use is properly managed. a) Physical Inventories: Each Elected Official (EO) and Department Head (DH) will receive in November of each year an inventory update document for the annual inventory process. This document shall be used to reconcile the department inventory. Missing or incorrect information shall be reported to the County Auditor. The inventory reconciliation shall be conducted by a person or persons not directly responsible for the assets. b) Reporting: Each EO/DH is required to use the Grant County Property Transaction Form as prescribed by the County Auditor for any purchase, transfer, sale or other property actions (i.e., tagged assets over a $5,000 purchase value). c) Internal Controls: Each EO/DH is required to assure that there are proper internal controls over their property, including assuring that only authorized and needed property is procured; property is recorded timely and accurately on the Grant County Property Transaction Form; physical security measures are commensurate with the size, type and value of property; transfers, disposals, and losses are reported timely; assets are properly requisitioned and used exclusively for government activities. d) Audits from the County Auditor: When an EO/DH leaves office, a physical inventory may be taken to reconcile the Grant County Personnel Policy Page 22 of 28 Grant County Personnel Policy property of the department at the time of transitioning in the new EO/DH. 512.6.3 Responsibility of Accounting Clerk in the Auditor's Office a) Responsible for the input of all capital asset documents and assisting in the maintenance of all capital asset permanent records. b) Responsible for sending out capital asset inventory to all EO/DH and Designees by November. c) Responsible for updating the Polices and Procedure manual for Capital Assets. 512.6.4 Acquisition of Assets: Assets may be acquired by outright purchase, construction, lease -purchase agreement, installment purchase contract, eminent domain, tax or special assessment foreclosure or gift. 512.6.5 Inventory Account Classes: a) Land: This class usually includes all land purchased or otherwise acquired. Purchased land shall be carried on the records at cost. Donated land should be recorded at the appraised market value of the land at the time of its donation. b) Buildings: This class usually includes the value of all buildings at purchase price or construction cost. Donated buildings shall be recorded at the appraised fair market value as of the date donated. Additions and improvements to buildings as well as the cost of heating and ventilating system or other permanently attached fixtures may be added to the building value if it is betterment to the building. c) Improvements (other than Buildings): This class usually includes such items as infrastructure (e.g., parking lots, sidewalks, bridges, and roads) and site improvements (e.g., fences). Items are recorded on a cost of construction basis. d) Machinery and Equipment: This class usually consists of property that does not lose its identity when removed from its location and is not changed materially or expended in use. These assets are to be recorded at cost, including freight, installation and other charges incurred to place the asset in use. e) Construction Work in Progress: This class usually consists of the amounts that have been expended on an uncompleted building or other capital construction project. When the project is complete, the cumulative costs are transferred to the appropriate asset class. f) Infrastructure: The term infrastructure means roads, bridges, sidewalks, water lines, drainage and similar systems. A Grant County Personnel Policy Page 23 of 28 Grant County Personnel Policy complete and accurate inventory of infrastructure includes; capturing all costs related to developing the infrastructure and putting it into service; providing a documented audit trail of changes in infrastructure value over the life of the asset; and establishing an efficient means of monitoring the infrastructure's condition and reconciling the results with the fixed asset accounting system. 512.6.6 Inventory of Assets: All assets as defined below are to be inventoried and reported using the mandatory inventory form as prescribed by the County Auditor. a) Capitalized Assets: Includes all assets that cost $5,000.00 or more and are to be capitalized in the asset inventory system. b) Small & Attractive: Includes property items that cost less than $5,000 but $550 or more. c) Leases/ Purchased Assets: Includes all leased and purchased assets. d) Grant Purchased Assets: Includes all assets purchased with grant funds. It will be the responsibility of the Elected Official or Department Head to indicate on the inventory form which office or department will have custody of the asset when the grant program/project is finished. e) Other Governmental Owned Assets: Includes all assets that have been assigned to Grant County from other governmental entities. The following assets will be the responsibility of the Elected Official or Department Head to keep an inventory of: a) Small and Attractive Items: Are items that fall below the capitalization threshold of $5,000 that the EO/DH or Designee want to track. These assets may be mobile in nature and/or could easily be subject to misappropriation. Given their vulnerability to misappropriation, the following attractive assets are required to be tracked by the EO/DH or Designee, but not limited too; Guns Camera Equipment Radios Televisions Fax Machines Cell Phones Printer Copy Machines Computer Equipment Video Equipment The tracking of all other attractive assets is discretionary. b) Artifacts and Library Resources: Includes books, films, documents or other audio-visual under the control of a Grant County Personnel Policy Page 24 of 28 Grant County Personnel Policy recognized cataloging system and which are to be recorded on the records of the agency as a single item. Primary control of this type of asset is to be maintained through the cataloging system. 512.6.7 Identification of Property a) All assets are identified, marked with a property number and recorded promptly upon receipt and shall remain so identified as long as they are in the custody, possession or control of Grant County. Assigned property numbers are recorded on all applicable vouchers, receiving, transfer and disposal documents and any other records that may be a part of the inventory asset system. Such markings and identification are removed or obliterated from the property only when sold, scrapped or otherwise disposed. Once a property number has been assigned, no change is made during the life of the item. b) A unique number shall be assigned to each asset. These numbers will be preprinted on Grant County Property Number decals. Should the identification number be accidentally or mistakenly obliterated, defaced or removed, the equipment shall be marked again with another tag and a new inventory form will be created showing both the original and the new replacement number. c) Tagging should be approached carefully. Many assets, due to their size and immobility, need not be tagged. For those items that are tagged, consistency must be developed on the placement of the tag. When an asset has an identification plate, locating the tag adjacent to the plate is a good practice. On other assets, a policy of placing the tag on the upper left- hand corner is generally accepted. Tags should be placed so that they are not hidden and can be scanned with a handheld scanner without moving the asset, yet they should not distract from the appearance of the asset. d) All vehicle license numbers will be recorded on the inventory form and will be assigned a vehicle number that shall be plainly and conspicuously marked on the lower left-hand corner of the rear window in accordance with Ordinance No. 2000-39CC dated April 25, 2000 for definition of County Owned Vehicle Markings. e) A manufacturer, model and serial number should identify all individually controlled equipment such as business machines, power tools and audiovisual equipment. 512.6.8 Valuation of Assets: Assets should be accounted for at cost or, if the cost is not determinable, at estimated cost. Donated assets should be recorded at Grant County Personnel Policy Page 25 of 28 Grant County Personnel Policy their estimated fair value at the time received. The cost of an asset includes not only its purchase price or construction cost, but also ancillary charges necessary to place the asset in its intended location and condition for use. Ancillary charges include costs such as freight and legal claims directly attributable to the assets acquisition. a) Estimated Costs: In some cases the original purchase documents may not be available. It may therefore be necessary to estimate the original cost of such assets on the basis of such documentary evidence as may be available, including price levels at the time of acquisition and to record these estimated costs in the appropriate asset accounts. b) Gifted or Donated Assets: Donated assets should be recorded in the department that has custody of the asset, at their estimated fair value at the time of acquisition. c) Constructed Assets: Assets that are built, such as cabinets or shelves, will be reported on an inventory form with the value to be reported as the total cost, including labor. 512.6.9 Capital Leases: If a lease is a Capital Lease, the lessee must record the property acquired under the lease as an asset at the inception of the lease. The amount recorded under the lease should equal the present value of the lessee's payments under the lease, excluding lessee payments for insurance and maintenance. If the present value of the payments exceeds the fair market value of the property at the beginning of the lease term, the lessee should record the property at its fair market value. A Capital Lease must meet one or more of the following criteria: a) The lease transfers ownership of the property to the lessee by the end of the term of the lease; b) The lease contains an option to purchase the property at a bargain price; c) The lease term is equal to seventy-six percent (76%) or more of the useful life of the leased property as estimated at the inception of the life of the leased property; or d) The present value of the lessee's payments, including any purchase option price, equals ninety percent (90 o) or more of the fair market value of the property at the inception of the lease term. 512.6.10 Disposal of Assets: All items sold, traded -in, scrapped, abandoned or in any way removed from service are considered disposals. a) Surplus: Only the Board of County Commissioners can declare an item surplus by Resolution. The County Treasurer can only sell property declared surplus or delegate in writing each year the sale of this property by another County department (e.g., the annual County auction). Elected Officials and Department Heads can, per resolution by the Grant County Personnel Policy Page 26 of 28 Grant County Personnel Policy Board of County Commissioners, accept sealed bids for the sale of a County asset. b) Interdepartmental Transfers: Each transfer from one office or department to another is reported by the receiving office or department on the inventory form as per RCW 43.09.210 and per State Auditor's Budgeting, Accounting and Reporting Systems (BARS) manual. c) Lost or Stolen Equipment: Lost or stolen equipment must be reported immediately to the Law Enforcement agency jurisdiction in which the item was lost or stolen, and to the County Auditor. If, after 90 days, the equipment has not been recovered, it shall be removed from the inventory records. d) Trade-ins: RCW 36.34.070 states the policy for the trade-in of equipment. The trade in must be included in the bid proposal. e) Destroyed (broken) Assets: A destroyed asset should be disposed of properly and an inventory form shall be completed immediately. f) Intergovernmental Sales: As per RCW 36.34.130, the Board of County Commissioners may dispose of County property to another governmental agency and may acquire property from another governmental agency by means of private negotiation upon such terms as may be agreed upon and for such consideration as may be deemed by the Board to be adequate. 512.6.11 Depreciation: Depreciated capital assets will use the straight-line depreciation method with no residual value with one exception, that exception being Fund 510. Fund 510 will use ninety percent (go%) of current price and a residual value of ten percent (10%) except on Buildings. The asset life will be determined by the IRS guidelines. 512.6.12 Real Property: The Accounting Division of the Auditor's office will receive copies of all deeds of all real property purchased, sold, donated, vacated or foreclosed upon by Grant County. 512.6.13 Physical Inventory Policy a) RCW 36.32.210 requires the Board of County Commissioners to annually file a full and complete inventory of all capital assets. b) The requirements of RCW 36.32.210 are met by an annual physical inventory of all capital assets which consists of building, land, improvements, furniture and equipment with a cost of $5,000 or more and a life of one year or more, and for all vehicles regardless of price. c) It is the responsibility of each EO/DH or Designee to make sure that an annual physical inventory is conducted to ensure the Inventory Verification Report is accurate for their department. Grant County Personnel Policy Page 27 of 28 Grant County Personnel Policy d) The EO/DH or Designee will initiate any changes required in order to accurately report their department's inventory by completing the appropriate Property Transaction Form. e) The Accounting Clerk will send capital asset inventory and instructions to all EO/DH and Designees by November. f) When the physical inventory is complete the Inventory Verification Report must be signed and dated by the EO/DH or Designee and returned to the Auditor's Accounting Clerk along with the appropriate Property Transactions forms for all corrections or adjustments required in order to accurately report their department's capital assets. g) This report is due to the Accounting Department by January 15th, for the preceding twelve month period ending December 31st. Any Department opting to perform an annual physical inventory earlier than December in any year must notify the Accounting Clerk and request the current "Inventory Verification Report". 512.7 County Mail Services 512.7.1 County employees are not to use the County Mail Services for personal mail and/or packages, which is not to say that posting an occasional stamped letter or card is disallowed. Rather, this policy is to ensure that County employees are not using County Mail Services to receive personal mail and packages, send personal packages, or send out voluminous, stamped mailings (such as holiday greeting cards). 512.7.2 Use of the County address to receive personal mail or packages, even though County Mail Services is not involved, is discouraged. 512.7.3 The County Mail Clerk is prohibited from delivering personal packages, shopping catalogues, and other non -County business related materials to employees. 512.7.4 Employees are prohibited from using County Mail Services to mail personal packages. Grant County Personnel Policy Page 28 of 28