(A) The acceptable minimum level of internal control standards and procedures developed under I.C. 5-11-1-27(e)
by the SBOA contained in the Uniform Internal Control Standards for Indiana Political Subdivisions Manual, are hereby adopted by the county and that county personnel receive training concerning the internal control standards and procedures hereby adopted.
(B) Any public official, department head, or employee with actual knowledge or reasonable cause to believe that there has been a misappropriation of public funds is to immediately send written notice of the misappropriation to the State Board of Accounts, the President of the Board of County Commissioners, and the Prosecuting Attorney, regardless of the amount.
(C) The materiality threshold at which point the county shall report incidents of material variances, losses, shortages, to the State Board of Accounts is:
(1) A one-time cash loss of at least $500;
(2) A recurring cash loss of at least $50 average per month;
(3) A value of $500 for a one-time loss of assets; or
(4) A creation of additional liabilities of at least $1,000 average per month.
(D) All items not reported to the State Board of Accounts shall be resolved at the Board of Commissioners level with appropriate documentation retained by the County Auditor.
(E) Pursuant to I.C. 5-11-1-27(1)
, if any county employee knows or suspects that other county employees are engaged in fiscal misconduct, it is his or her responsibility to immediately notify his or her Supervisor, or the Board of County Commissioners, or if the Supervisor or a Commissioner is involved the County Attorney, or if the employee has concerns about informing the County Attorney, then the County Auditor and Prosecuting Attorney are to be contacted.
(F) The Cass County Auditor, or designated elected official/department head, shall be the designated official responsible for the use and issuance of Cass County credit cards. Account numbers, and other information, of county owned credit cards will be maintained in the Auditor’s Office. The Auditor’s Office shall maintain an accounting system or log which will include the names of individuals requesting usage of county credit cards, their position, estimated amounts to be charged, fund and account numbers to be charged, and date the card is issued and returned.
(G) County employees may request the use of a Cass County credit card for travel related expenses associated with attending conferences, workshops, business meetings, or other county work related expenses. All requests, including name, position, estimated amount(s) to be charged, must be in writing and submitted to the County Auditor prior to the card’s issuance and use. County credit cards are for business use only and shall not be used for personal purchases. Prohibited uses include but are not limited to the purchase of alcohol and/or movies and entertainment.
(H) County employees who are issued a county credit card shall only use such card as approved by the County Auditor. When the purpose for which the credit card has been issued has been accomplished, the card and all supporting documents (i.e. itemized receipts) shall be submitted to the custody of the Auditor’s Office.
(I) Card billing statements shall be forwarded to the Cass County Auditor. Payment of county credit cards should not be made on the basis of a statement or a credit card slip only. Credit card payments must be made through the statutory claims process. If interest or penalty is incurred due to late filing or furnishing of documentation by an officer or employee, such interest or penalty shall be the responsibility of that officer or employee.
(J) County issued credit cards are the property of Cass County and employees are required to return such cards and all supporting documents upon request. If a card is lost or stolen, the employee should report the missing card immediately to the Auditor’s Office.
(K) County employees violating this policy shall be subject to disciplinary action, up to and including termination.
(L) The Cass County Economic Development Commission Director is exempted from the policies and procedures set forth in this section. The Cass County Economic Development Commission Director shall maintain a separate credit card and shall maintain billing statements to be submitted to the Cass County Commissioners as they may request.
(M) The Cass County Community Corrections Program is also exempted from the policies and procedures set forth in this section. However, the director of the Community Correction Program shall be personally responsible for any credit card maintained for use by its department, as follows:
(1) Except as set forth below, the Director shall maintain on file one credit card for each vendor approved by the County Commissioner. Said card will be a pool card maintained by the Director, with said card to not be used unless authorized by the Director.
(2) All such cards shall be maintained within the exclusive control of the Director or his or her designee. All cards will be signed out on a daily basis from the Director and logged as follows:
(a) When an employee receives authorization to use a credit card for a purchase, the Director shall log the date of purchase, the person using the card, the card number, the cost of the items purchased, a description of the items purchased, and the receipt number of the purchase. Additionally, to verify usage, the person using the card will sign their name on the receipt. In reconciling the purchase, the Director will log the date and receipt/check that was posted by the Auditor.
(b) The Director shall maintain a fuel credit card for each Community Corrections vehicle. A log shall be maintained for each vehicle by the Director or his designee which sets forth fuel purchased by said vehicle indicating the date, time and mileage on the vehicle at the time of purchase. The person purchasing the fuel shall also provide the receipt to the Director and shall sign the log and the receipt.
(3) The Department will provide monthly, to the Auditor, a copy of the aforementioned logs/ledgers for their records and auditing purposes.
(Ord. 2016-05, passed 8-1-2016; Ord. 2017-14, passed 12-18-2017)