(A) Generally. The City of Crawfordsville, Indiana, by ordinance, has adopted this credit card and procurement card policy to control, regulate, and effectively evaluate the use of city issued credit card and procurement cards for the purchasing of items necessary and beneficial to further the City of Crawfordsville’s business. It is the intent of this policy to comply with the minimum standards set forth in the State Board of Accounts Uniform Compliance Guidelines. Should any provision of this policy conflict with those guidelines, the State Board of Accounts Uniform Compliance Guidelines is controlling and is deemed to be the policy of the City of Crawfordsville as expressly written.
(B) Use of cards. Credit cards/procurement cards (PCards), which are issued by the city, are only for business related purchases by city employees. Departmental credit cards/PCards may be used only for lawful charges of expenses related to and necessary for the effective operation of that department. Such uses include but are not limited to:
(1) Purchasing supplies and equipment for the use and benefit of the department;
(2) Travel and lodging expenses of department personnel while traveling on approved municipal business;
(3) Meal expenses of departmental personnel while traveling on approved municipal business, provided that any such expense does not exceed any authorized per diem for meals. Reasonable tips or gratuities are allowed as meal expenses if service is provided as part of the meal;
(4) Approved training and education costs for departmental personnel; and
(5) Any other use required for the efficient operation of the department, provided that the use has been approved by the Clerk-Treasurer.
(C) Prohibited use. The credit cards/PCards may not be used for the following:
(1) Personal use;
(2) Purchasing alcohol;
(3) Any illegal purpose; or
(4) To bypass the city’s accounting system or purchasing policies.
(D) General procedures.
(1) The Clerk-Treasurer shall be responsible for keeping, maintaining, and securing any credit card/PCard until it is necessary and proper to distribute a city issued credit card/PCard for an authorized purpose mentioned above. The Clerk-Treasurer shall be responsible for maintaining a list of cards issued and will be responsible for maintaining credit limits and allowed merchant categories.
(2) The city employee desiring to use a city credit card/PCard must fill out a requisition form and obtain proper approval by the Clerk-Treasurer before making any purchase.
(3) Immediately after making an authorized purchase, the city employee must return the credit card/PCard to the Clerk-Treasurer.
(4) As soon as possible, but no more than seven days after use, the City employee using the credit card/PCard shall deliver to the Clerk-Treasurer the following documents:
(a) A completed requisition form signed by the purchaser and Clerk- Treasurer;
(b) Original receipts and/or invoices for the charges; and
(c) Any other documentation required by the city that supports the claim.
(5) If the employee loses the original receipt and/or invoice, the employee shall provide a duplicate receipt and/or invoice or an affidavit of lost receipt.
(E) Internal review of claims procedure.
(1) The Clerk-Treasurer must maintain an accounting system or log which contains at least the following:
(a) The name of the city employee who requested the credit card/PCard;
(b) The position of the city employee who requested the credit card/PCard;
(c) The estimate amounts for the purchase;
(d) The fund and account numbers to be charged;
(e) The date the card is issued;
(f) The date the card is returned; and
(g) All sufficient documentation necessary to assure accuracy and compliance with this policy.
(2) The city shall designate an officer other than the Clerk-Treasurer to review the transactions listed on the credit card/PCard statement in order to ensure there is sufficient documentation and inclusion in the claim to the Legislative Body. This designated official must ensure the card statements and accounting system or log provides accurate, relevant, and timely information. The designated official must authorize their review by initialing or signing the necessary documentation.
(3) All claims must be approved by the City of Crawfordsville Board of Public Works and Safety.
(F) Misuse.
(1) Any misuse of a city issued credit card/PCard may result in disciplinary action up to and including termination. A city employee may be personally liable for reimbursement of charges that do not meet the requirements of this policy.
(2) Any interest, late charges, or other fees resulting from the tardy submission of proper documentation by any officer or employee shah, be the personal responsibility of that officer or employee to pay.
(3) All credit cards/PCards must be kept in a secure location. Any loss or theft must be reported to the card issuing bank and the Clerk-Treasurer immediately.
(4) Upon termination of employment, the employee must immediately surrender the card to the Clerk-Treasurer.
(G) City employee training; best practices.
(1) The Clerk-Treasurer and designated person assigned to review the necessary credit card/PCard statements is responsible for the training and education of employees on the proper use of city credit cards/PCards and the requirements of this policy.
(2) The Clerk-Treasurer and the designated person assigned to review the necessary credit card/PCard statements must evaluate and adjust these internal controls and policies on a regular basis for personnel changes, newly elected officials, financial fluctuations, etc. to ensure the city is complying with the internal control standards as set forth by the State Board of Accounts.
(Res. 1-2007, passed 3-7-07; Am. Res. 2-2007, passed 3-19-07; Am. Ord. 4-2016, passed 4-11-16)