The Town Council of the Town of Paoli, Indiana as follows:
(A) Town employees and officials may use town credit cards for purchases related to the performance of town duties when such use is in the best interest of the town.
(B) The Town Clerk-Treasurer is hereby authorized to obtain credit cards titled for the Town of Paoli.
(C) The Town Clerk-Treasurer is hereby authorized to obtain credit cards titled for the Town Departments on the request of the Department Head.
(D) The Department Head, or their designee, shall be responsible for safekeeping of the credit cards.
(E) Town credit cards shall be used only with the approval of the Department Head, Clerk-Treasurer, or their designee. The Department Head, Clerk-Treasurer, or their designee shall maintain a usage log for each card identified by card account number, with entries certified by signature of the Department Head, Clerk-Treasurer, or their designee. The log shall include the following information:
(1) The name and position of the individual using the town's card;
(2) Upon issuance: the date the card is issued to the individual, the estimated amounts to be charged, the type of expenses, 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.
(F) Town credit cards shall be used for purchases relating to the performance of town business only. No personal use of a town credit card is allowed, even if an employee offers to reimburse the town for the employee's personal use of a town credit card.
(G) Payment of credit 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 purchases, including restaurant charges. Payment will not be made on the basis of a credit card statement. Signed charge slips showing a total charge only, with no itemization of purchases, are not acceptable. It is the responsibility of the employee authorizing the charge to obtain proper itemized receipts.
(H) Credit 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 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 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 is lost or stolen. If a credit card is lost due to negligence on the part of a town employee, the employee shall be responsible for any and all expenses incurred on the lost credit card.
(K) The Clerk-Treasurer is authorized to revoke credit cards that have been used in violation of town policy.
(Ord. 2016-07, passed 12-6-16)