(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 elected officials and department heads to use credit cards for certain purchases.
(B) (1) The issuance and handling of said credit cards shall be administered by the County Auditor. The Auditor will maintain a log, which would include the names of the individual’s requesting usage of the cards, their position, estimated amounts to be charged, fund and account numbers to be charged, date the card is issued and returned.
(2) When the purpose for which the credit card has been issued and accomplished, the credit card should be immediately returned to the custody of the Auditor’s office.
(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 elects a designee to use the credit card, it must be logged to clearly indicate the physical custody of said credit card to that employee, and the related physical transfer back to the holder. Designated cardholders shall sign the attached statement pledging receipt and responsibility.
(D) 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 36-4-8, along with the compliance procedures of the State Board of Accounts. It is the responsibility of the cardholder or the designee to obtain proper itemized receipts other than the credit card receipt for the item charged.
(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. The State Department of Revenue General Sales Tax Exemption Certificate, Form ST-105, is available upon request to the Auditor’s office.
(F) The credit cards will only be used in the performance of county business for purchase of goods or services for the official business of the county, including supplies, certain hotel charges and certain equipment purchases. County credit cards can only be used to purchase items and services already approved for purchase within the budget as approved by the County Council and accounted for in a specific line item of the budget. Credit cards should be used for purchases requiring an immediate need. Cards may not be used for entertainment, or any personal charges by the holder. Personal use of county credit cards is expressly prohibited. Such use would be subject to personnel action as described in the County Personnel Policies Handbook § 6.13, Employee Conduct.
(G) Upon completion of the credit card transaction, elected officials or department heads must complete an accounts payable voucher with all proper itemized receipts and submit to the Auditor’s office at least seven business days from the date of the transaction. If interest charges or late fees are incurred as a result, it will be the financial responsibility of the cardholder to pay those fees. Payment will not be made based on a statement or credit card slip only. Procedures for payments should be no different than for any other claim. Supporting documents such as paid bills and receipts must be submitted. Additionally, any interest or penalty incurred due to late filing or furnishing of documentation by an officer or employee will be the responsibility of that officer or employee.
(H) The Auditor’s office will review each credit card statement and all documentation submitted by county employees to ensure transactions comply with the policy. Any transactions not submitted with an itemized credit card receipt and a signed voucher will be immediately investigated. Transactions that do not appear to comply with this policy will be reported to the Commissioners.
(I) Each month, the balance due on the credit cards for all verified transactions will be paid when they are due to avoid the assessment of interest and late charges. The Commissioners will not approve a payment to the entity issuing the credit card until all transactions have been verified.
(J) County-issued credit cards are the property of the county, and if a card is lost or stolen, the employee must report the missing card immediately to the Auditor’s office.
(K) The County Commissioners further authorize an annual fee may be paid for said credit cards, if required.
(Ord. 2022-10, passed 10-17-2022)