(A) Procedure for obtaining a county credit card.
(1) Upon application to and approval by the Lake County Board of Commissioners, a county official, officer or designated employee may become an authorized signer on a county credit whose issuance and use shall be handled by the county official, officer or employee.
(2) When the purpose for which the credit card was issued has been accomplished, the credit card must be returned to the custody of the designated responsible person.
(3) Unless extraordinary circumstances are found to exist, only one credit card will be issued to each county official, officer or department.
(B) Purposes for which credit card may be used.
Without the express prior approval of the Board of Commissioners, county credit cards may only be used for the following purposes:
(1) Travel expenses related to training, state-called meetings, symposiums, conferences and grant travel; and
(2) “Emergency conditions” under I.C. 5-22-10-4, when there exists, under emergency conditions, a threat to public health, welfare, or safety; and when delaying purchase of the required supplies or services until after approval can be obtained at the next scheduled meeting of the Board of Commissioners would seriously impair the functioning of the using agency under I.C. 5-22-10-9.
(C) Prohibited credit card uses. The following uses for credit cards are specifically prohibited:
(1) Public funds cannot be donated or given to charitable organizations or individuals;
(2) Credit cards may not be used to bypass the accounting system;
(3) Payment cannot be made on the basis of a statement or a credit card slip only. Supporting documents such as paid bills and receipts must be maintained and available;
(4) Any interest or penalty incurred due to late filing or furnishing by an official, officer or employee will be the personal obligation of the responsible official, officer or employee unless specifically authorized by the Lake County Board of Commissioners for good cause shown;
(5) Unreasonable or excessive costs must be avoided and may be the personal obligation of the responsible official, officer or employee;
(6) Payments for goods or services which are not received and/or not authorized may be the personal obligation of the responsible official, officer, or employee;
(7) Authorized signers must ensure that their purchases do not incur any state gross retail and/or use taxes pursuant to I.C. 6-2.5-5-16; and
(8) Personal expenses.
(D) Credit card limit. The maximum credit card limit will be $5,000 unless the official, officer or department provides supporting information for a higher limit, which is subject to approval by the Lake County Board of Commissioners.
(E) Annual fees. An annual fee for the county credit cards is authorized by the Lake County Board of Commissioners if approved by the County Auditor. The County Auditor shall submit a recommendation for selection of the credit card provider.
(F) Accounting. The designated responsible official, officer or employee must maintain an accounting system or log which includes the names of individuals requesting usage of the cards, their position, estimated amounts to be charged, fund and account numbers to be charged, and date the card is issued and returned and any other documentation deemed necessary for the payment by the County Auditor. The designated official, officer, or employee shall be responsible to compare credit card purchases to the credit card policy set forth in this section.
(G) Revocation. For good cause shown, including but not limited to, violation of this credit card policy, the Lake County Board of Commissioners may revoke any county credit card.
(Ord. 1482D, passed 4-11-2023)