(A) City employees and officials may use city credit cards for purchases related to the city when such use is in the best interest of the city.
(B) City credit cards shall only be used with the approval of the Common Council or Clerk-Treasurer. Credit card purchases shall only be used for city business. No personal use of a city credit card is authorized. The Clerk-Treasurer shall issue a credit card and maintain a usage log for each card identified by the last four digits of the card account number. The log shall include the following:
(1) The name and position of the individual using the city’s card;
(2) The type of purchase and approximate amount of the purchase;
(3) Upon return, the actual amount charged shall be indicated; and
(4) Clerk-Treasurer shall sign acknowledgment of return of the card.
(C) Because credit card purchases are subject to the same audit requirements as other disbursements, all detailed receipts must meet audit requirements. This means all receipts must be signed by the employee using the credit card, provide a detailed account of items purchased, be free of non-business-related items, be free of sales taxes, and be free of items prohibited by the state statutes. It is the responsibility of the employee authorizing the charge to obtain properly itemized receipts. Charge slips showing a total charge only is not acceptable without a store printout detailing items purchased as indicated above. Failure to do so could result in the charge becoming the personal obligation of the employee.
(D) Any interest or penalty incurred due to the late filing of receipts with the Clerk-Treasurer for payment of a credit card bill or incurred due to the delay in furnishing documentation required for audit shall be the responsibility of that employee.
(E) Credit cards shall not be used to bypass the accounting system.
(F) The Clerk-Treasurer shall be notified immediately if a credit card is lost or stolen.
(G) The Common Council or the Clerk-Treasurer is authorized to revoke credit cards that have been used in violation of city policy.
(H) This section is adopted in compliance with the State Board of Accounts’ manual for cities and towns authorizing a city to use credit cards for purchases.
(Ord. 2021-002-C, passed 3-15-2021)