(A) This section is adopted in compliance with the State Board of Accounts Accounting and Uniform Compliance Guidelines Manual For Cities and Towns, Chapter 7, authorizing a city to use credit cards for purchases.
(B) City employees and officials may use city credit cards and purchasing cards for purchases related to the performance of city duties when such use is in the best interest of the city.
(C) The Clerk-Treasurer is authorized to obtain credit cards and purchasing cards titled for city departments on the request of the department head.
(D) The department head, or their designee, shall be responsible for safekeeping of the credit cards and purchasing cards.
(E) (1) City credit cards and purchasing cards shall be used only with the approval of the department head, or their designee.
(2) The department head shall maintain a usage log for each card identified by card account number, with entries certified by signature of the department head, or their designee. The log shall include the following information:
(a) The name and position of the individual using the city’s card;
(b) Upon issuance: the date the card is issued to the individual, the estimated amounts to be charged, the type of expenses (such as airline tickets or office supplies), and the appropriation account numbers to be expended; and
(c) Upon return: the date the card is returned and the amount charged to the card.
(F) City credit cards and purchasing cards shall be used for purchases relating to the performance of city business only. No personal use of a city credit card or purchasing card is allowed, even if an employee offers to reimburse the city for the employee’s personal use of a city credit card or purchasing card. When the purpose for which the card has been issued has been accomplished, the card should be returned to the custody of the department head.
(G) Payment of credit card and purchasing card bills shall be subject to the audit requirements of accounts payable vouchers in conformity with I.C. 5-11-10 and I.C. 36-4-8 and the regulations of the State Board of Accounts. Itemized receipts are required for all credit card and purchasing card purchases, including restaurant charges. Payment will not be made on the basis of a credit card or purchasing card statement. Signed charge slips showing a total charge only, with no itemization of items purchased, are not acceptable. It is the responsibility of the employee authorizing the charge to obtain proper itemized receipts. If payment is denied for lack of proper or timely supporting documentation, the officer or employee incurring the charge shall be personally responsible for its payment.
(H) Credit card and purchasing card charges that do not meet audit requirements, including charges that include the imposition of sales taxes for which the city is otherwise exempt, are the responsibility of the employee authorizing the charge. The city will take all necessary steps to obtain reimbursement for charges which do not meet audit requirements from the employee authorizing the charge, including, but not limited to, the garnishment of the charging employee’s city wages.
(I) Any interest or penalty incurred due to late filing with the Clerk-Treasurer of an accounts payable voucher for payment of a credit card or purchasing card bill, or incurred due to delay in furnishing of documentation required for audit by an officer or employee, shall be the responsibility of that officer or employee.
(J) The Clerk-Treasurer shall be notified immediately if a credit card or purchasing card is lost or stolen. If a credit card or purchasing card is lost due to negligence on the part of a city employee, the employee shall be responsible for any and all expenses incurred on the lost credit card or purchasing card.
(K) The Clerk-Treasurer is authorized to revoke credit cards or purchasing cards that have been used in violation of city policy.
(L) If properly authorized, an annual fee may be paid for issuance of the credit or purchasing card.
(Ord. 13-16, passed 12-2-13)