(A) This section is adopted in compliance with the state’s Board of Accounts Accounting and Uniform Compliance Guidelines Manual for Cities and Towns, Chapter 7, authorizing a town to use credit cards for purchases.
(B) Town employees and officials may use town or utility credit cards and purchasing cards for purchases related to the performance of town or utility duties when such use is in the best interest of the town or utility.
(C) The Clerk-Treasurer and/or Superintendent or his or her designee shall be responsible for safekeeping of the credit cards and purchasing cards.
(D) Town or utility credit cards and purchasing cards shall be used only with the approval of the Clerk-Treasurer and/or Superintendent or his or her designee. The Clerk-Treasurer and/or Superintendent shall maintain a usage log for each card identified by card account number, with entries certified by signature of the Clerk-Treasurer and/or Superintendent or his or her designee. The log shall include the following information:
(1) The name and position of the individual using the town card;
(2) 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
(3) Upon return, the date the card is returned and the amount charged to the card.
(E) Town and utility credit cards and purchasing cards shall be used for purchases relating to the performance of town and utility business only. No personal use of a town or utility credit card or purchasing card is allowed, even if an employee offers to reimburse the town of the employee’s personal use of a town and utility credit card or purchasing card.
(F) Payment of credit cards and purchasing card bills shall be subject to the audit requirements of accounts payable vouchers in conformity with I.C. 5-11-10-2 and I.C. 36-4-8 and the regulations of the state’s 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.
(G) Credit card and purchasing card charges that do not meet audit requirements including charges that include the imposition of sales taxes for which the town is otherwise exempt, are the responsibility of the employee authorizing the charge. The town 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 town or utility wages.
(H) Any interest or penalty incurred due to the late filing with the Town Clerk-Treasurer of an accounts payable voucher for payment of a credit card or purchasing card bill, or incurred due to the delay in furnishing of documentation required for audit by an officer or employee, shall be the responsibility of that officer or employee.
(I) The Town 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 the negligence on the part of a town or utility employee, the employee shall be responsible for any and all expenses incurred on the lost card or purchasing card.
(J) The Town Clerk-Treasurer is authorized to revoke credit cards or purchasing cards that have been used in violation of town policy.
(Ord. 2017-TO-006, passed 2-13-2017)