(a) Purpose. The purpose of this policy is to establish the procedure and protocol for the use of the City's Business credit cards and vendor line of Credit, in accordance wit Ohio House Bill 312. In accordance with House Bill 312 the city of Deer Park shall appear on any credit card used by the City of Deer Park.
(b) Definitions.
(1) "Credit card account "shall include and bank-issued credit card account, store issued credit card account, financial institution-issued cred card account, financial depository- issued credit card account, affinity credit card account, or any other credit card account allowing the older to purchase goods or services on credit or otherwise transact with the account , and any debit or gift card account related to the receipt of grant moneys. The term "credit card account" expressly excludes any procurement card account, gasoline or telephone credit cards accounts, or any other card account where merchant category codes are in place as a system of control for the account use. In other words, and account that can be used only to pay for certain types of goods or services.
(c) A Credit Card Opened by the City of Deer Park Shall Be Used for Only the Following Purposes:
• Meals,
• Gas and Oil
• Repair and maintenance of City of Deer Park Assets (e.g. buildings, vehicles tools, equipment, etc.)
• Professional development -shall include classes, seminars, conference and lodging
• Internet
• Telephone
• Software
• Postage
• Worker Compensation and related expenditures
• Benefits
• Utilities
• Purchase Service
• Equipment
• Capital Expenses
• Office Supplies
• Travel/Parking for official business only
• Or any other associated businesses expense for city operations.
(d) Procedure for Opening New Credit Card Account. In order to open a new credit card account, a written request must be made to the Auditor/Finance Director. The request shall be reviewed by the Auditor/Finance Director and must be approved by the Finance Director. Once approved, the Auditor, Finance director shall open the account under his/her names as the custodian of the account.
• The City of Deer Park name must appear on the Credit Card Account(s)
(e) Eligibility to Use Card. The Auditor, Finance Director shall identify those employees who day-to day responsibilities require access to a City Credit Card. Before receiving authorization to carry to use the City's Credit Card, authorized employee must complete acknowledge receipt of this policy.
(f) Compliance Officer.
(1) Because the credit cards are being maintained in the procession of the Auditor, Safety Service Director, Maintenance Supervisor and Chief of Police, the Mayor, approved by Council, shall name a Compliance Officer over all Credit Credits. The Tax Administrator will become the Compliance Officer regarding management of credit card use. The Compliance Officer will do a quarterly review of all credit card accounts and audit all charges place to see if all credit accounts are in compliance with city policy.
(2) Providing service continuum, the City has issued Credit/Debit cards for the purpose of controlling cost, ensuring effective supply needs for the City in the course of providing service to the community. Employees must understand the importance of following policy in order to properly use the City Owned Credit /Debit cards. The Auditor office has set specific limits for use of a City Credit/Debit Cards.
(g) Credit /Debit Cards. The City-issued Credit/Debit cards are to be used for purchases on behalf of the City of Deer Park and for any travel expenses incurred while traveling on City of Deer Park business only. At no time may an employee who is in possession of a City of Deer Park issued Credit/Debit card use this card for purchases intended for personal use.
All expense reporting guidelines are to be followed for submitting expenses charged to the City of Deer Park issued Credit card/Debit card.
(h) Documentation. Credit /Debit cards issued by the City of Deer Park must receive an employee signature for receipt of use with stipulation credit limits/ debit card limits for official use.
(i) Voucher/Reimbursement. Requests for reimbursement of business expenses must be submitted on the appropriate form.
(j) Receipts.
(1) While original receipts are recommended for all expenses submitted for reimbursement, they are required for all expenses greater than twenty- five dollars ($25.00). Requests for exceptions to this policy should document extenuating circumstances and be approved by management.
(2) The City of Deer Park complies with IRS regulations which require that all business expenses be substantiated with adequate records. This substantiation must include information relating to:
• The amount of the expenditure
• The time and place of the expenditure
• The business purpose of the expenditure
• The names and the business relationships of individuals for whom the expenditures were made
(3) Requests for reimbursement lacking this information will not be processed and will be returned to the originator. If proper documentation is not provided, then the originator will be held accountable for submitting proper receipts with explanation.
(k) Approvals.
(1) Expense Vouchers/ reimbursement forms, together with required documentation, must be submitted to the employee's immediate supervisor for review and signature approval. In the absence of the immediate supervisor, approval from the next higher level of supervision is required. Upper management may approve expense reimbursement if the above mentioned supervisory approvals cannot be obtained due to the supervisors' absences.
(2) Once the expense reimbursement has been approved by the employee's manager it should be submitted for processing no later than 30 days after the expenses occurred. Supervisors approving expense reports are responsible to ensure the following:
• Expenses reported are proper and reimbursable under this policy
• The expense report has been filled out accurately and with the required documentation
• The expenses are reasonable and necessary
(l) Maximum Amounts Credit Card Limits.
Safety Service Director $2,000.00
Auditor $1500.00
Police Chief $2000.00
Road Supervisor $ 2000.00
The City shall have no more than twenty-five thousand dollars ($25,000) in available credit between all credit card accounts open at one time. With respect to the maximum amount that can be charged by Department Heads, and Auditor shall be limited to the maximum credit of no more than two thousand dollars ($2,000).
(m) General Policy and Penalty for Misuse. The City credit card is issued solely for conducting city Business and is not to be used for any personal expenses (including the use of Credit Card Points). Personal and/or unauthorized usage of the City Credit Card shall be immediate grounds for revocation of the Credit Card. The use of a credit card account for the express beyond those authorized by the legislative authority and/or this policy constitutes misuse of a credit card account, that my result in discipline up to and including termination of employment. An office or employee of the municipal corporation or public servant as defined under section 2921.01 of the Revised Code who knowingly misuses a credit card account held by the City of Deer Park a municipal corporation violates section 2913.21 of the Ohio revised Code. The use of the City of Deer Park credit card to purchase good or services does not waive the City of Deer Park purchasing policy.
(Ord. 2019-23. Passed 7-22-19.)