(A) This section is adopted in compliance with the State Board of Accounts’ Accounting and Uniform Compliance Guidelines Manual for Counties, Chapter 1, authorizing certain department heads and elected officials to use credit cards for certain purchases.
(B) The issuance and handling of said credit cards shall be handled by the Board of Commissioners’ designee.
(C) It will be the responsibility of the elected official or department head to safeguard the usage and security of said cards. If the elected official or department head elect a designee to use the credit card, then the attached log must be used to clearly indicate the physical transfer of said credit card to that employee, and the related physical transfer back to the holder. Designated card holders shall sign the attached statement pledging receipt and responsibility.
(D) (1) Payment of credit card charges shall be subject to the audit requirements of accounts payable claim vouchers in conformity with I.C. 5-11-10 and I.C. 36-4-8stateRef, along with the compliance procedures of the State Board of Accounts.
(2) It is the responsibility of the card holder or the designee to obtain proper itemized receipts other than the credit card receipt for item charged. Budgeted funds must be available to utilize the cards.
(E) Credit card and purchasing card charges that do not meet state audit requirements, including charges that include the imposition of state sales tax for which the county is otherwise exempt, are the responsibility of the employee authorizing the charge, as described further in division (G) below.
(F) (1) The cards will only be used in the performance of county business for supplies, certain hotel charges, restaurant charges, required conference registration fees, or certain equipment purchases, as authorized by the elected department head.
(2) Cards should be used for purchases requiring an immediate need. Cards may not be used for restaurant, entertainment, or any personal charges by the holder which would be reimbursed by a per diem or mileage reimbursement, and such use would be subject to personnel action, as described in the county’s Personnel Handbook, § 6, “Personal Conduct.”
(G) Each elected official or department head shall be responsible to maintain control of his or her card(s) and purchases per his or her department and/or board policies. Credit cards may not be used for the following purchases:
(1) Any purchase for which there is not an existing appropriation at the time of use;
(2) Cash advance;
(3) Personal or non-business purchases; or
(4) Alcoholic beverages.
(H) Upon receiving the credit card statement, via electronically or by mail, elected officials or department heads must complete a claim voucher with all proper receipts and submit to the County Auditor at least seven business days before the due date. If interest charges or late fees are incurred as a result of late submission of claim voucher to the County Auditor, it shall be the financial responsibility of the card holder to pay those fees.
(I) The Board of Commissioners further authorize the annual fee that may be assessed for said card may be paid by said Department or office.
(J) If the Purchasing Agent discontinues use of the card, for any reason, the card shall be returned to the Board of Commissioners.
(K) The Purchasing Agent-authorized user shall report loss or theft of the credit card to the Board of Commissioners’ office immediately upon discovery.
(L) The Board of Commissioners may revoke the credit card privileges of a Purchasing Agent, or office whose Purchasing Agent or employees, violate the terms of this section, and may take or recommend disciplinary action against the violator.
(Ord. 2020-01, passed 2-18-2020) Penalty, see § 10.99