(A) General provisions.
(1) The name "Village of Plymouth" will appear on the credit card.
(2) Credit cards, defined as not only bankcards, but merchant cards, grocery cards, gas cards, or any card other than a bankcard, are designed to make authorized expenditures in a manner that reduces paperwork and processing time. Use of a credit card is a privilege that the Village of Plymouth may withdraw at any time, with or without cause. Internal accounting controls and specific finance and accounting procedures for the use of the credit cards are set forth below.
(3) Credit cards can be used for in-store purchases as well as mail, e-mail, internet, telephone and fax orders. It is expressly understood that it is not an ATM (automated teller machine) card or a debit card and is not authorized to be used for personal or non-village expenditures. Expenditures are restricted to municipal or public purposes related to the work of the cardholder or department where he or she is employed.
(4) It is to be understood that the cardholder is responsible for the security and physical custody of the card, and is accountable for all transactions made with the card. The cardholder is also responsible for ensuring that unauthorized personnel do not use the card. Cardholders cannot lend the card to anyone else. Card numbers may not be distributed and should not be saved in on-line accounts. The cardholder must comply with the village's recordkeeping requirements (including retention of original receipts) for the protection of both the cardholder and the village.
(B) Procedures for usage of credit cards.
(1) For usage of the bank credit card:
(a) All expenditures must be work-related. Personal use may result in criminal prosecution.
(b) A purchase order must be in place prior to using the credit card.
(c) The bank credit card is locked in a safe location in the Finance Department.
(d) Purchaser must personally sign-out the credit card. They must include their name and vendor name. Following the purchase, the credit card has to be returned within five business days.
(e) The receipt should be provided to the purchaser's department head, in the event the authorized user is not the department head, as soon as possible for review, approval and notation of purchase order number. The receipt should then be submitted to the Finance Department for filing until the credit card statement is received.
(f) Once the statement has been received, the approved receipts will be attached to the statement and proof of payment.
(2) For usage of a merchant card, grocery card, gas card, or any card other than the bank credit card:
(a) All expenditures must be work related. Personal use may result in criminal prosecution.
(b) A purchase order must be in place prior to using the card.
(c) It is understood by each individual cardholder that it is their responsibility to obtain transaction receipts from the merchant or supplier each time the card is used.
(d) The receipt should be provided to the purchaser's department head, in the event the authorized user is not the department head, as soon as possible for review, approval and notation of purchase order number. The receipt should then be submitted to the Finance Department for filing until the credit card statement is received.
(e) Once the statement has been received, the approved receipts will be attached to the statement and proof of payment.
(C) Authorized individuals to use credit cards. The Mayor will determine which employees will be issued credit cards then have the Fiscal Officer get a credit card issued for the employee. The Mayor and all department heads are authorized to use a credit card. The Mayor may designate other employees or the Fiscal Officer as authorized to use a credit card under any restrictions deemed appropriate.
(D) Authorized uses. Credit cards may be used for expenses incurred while performing village business. The following are examples of acceptable uses:
(1) Purchase of office supplies or other supplies needed to properly perform village business.
(2) Gasoline and repairs to village owned vehicles.
(3) Business meals and entertainment in connection with performing village business. Reasonable gratuities are acceptable.
(4) Travel expenses incurred for meetings or training. Expenses include overnight accommodations, parking, meals, or any other costs related to the meeting or training.
(5) Parks and recreation programs and events.
(E) Unauthorized uses.
(1) Use of a village credit card for personal expenses is strictly prohibited.
(2) In addition, the village credit card may not be used for any strictly prohibited expenses including, but not limited to:
(a) Purchase of alcohol.
(b) Related party transactions.
(c) Cash advances and all other cash-related transactions.
(d) Any service or product that requires a contract.
(e) Purchases prohibited by village policy or not related to village business.
(f) Donations to charitable organizations.
(g) Payments to individuals and employees.
(h) Any illicit merchandise or services.
(3) Employees agree to surrender and cease use of any credit card in their possession upon termination of employment, whether for retirement, voluntary suspension, resignation or dismissal. Employees may also be asked to surrender the credit card at any time.
(4) Misuse or fraudulent use of the credit card will result in disciplinary action, up to and including termination of employment.
(5) An officer, employee or public servant who knowingly misuses a credit card account commits a crime of misuse of credit cards and is subject to prosecution under R.C. § 2913.21.
(F) Maximum credit limits. Credit card transactions are subject to the credit/spending limitations in the amount of $2,000. Purchases exceeding these limits are permitted only if authorized by the Mayor or Fiscal Officer.
(G) Required documentation.
(1) Credit card receipts for purchases made with a village credit card must be submitted to your Fiscal Officer as soon as possible. The receipt must include the date of the purchase, a description of the item/service purchased and the amount or be stapled to an invoice supplied by the vendor. The business purpose of the charge must also be written on the receipt or invoice.
(2) If the credit card is used for meals and/or entertainment, the following must be included with the receipt:
(a) Date of the purchase.
(b) Amount of the purchase.
(c) Individuals present at the meal/entertainment.
(d) Business purpose of the meal/entertainment.
(3) Reasonable gratuities are acceptable.
(H) Monitoring usage.
(1) When a credit card statement is received, the Fiscal Officer will match the credit card receipts turned in by the card users to the statement. The required documentation will be reviewed to insure completeness. Any credit card charge that is shown on the statement that cannot be matched with appropriate documentation will be investigated. If appropriate documentation cannot be acquired from the employee that made the charge, the charge amount may be deducted from the employee's next paycheck. Credit card transactions and detail shall be reviewed in accordance with Ohio law.
(2) After the credit card statement is reviewed by the Fiscal Officer, all charges are verified by the Fiscal Officer a report will be made out and given to a member of the Finance Committee of the village to verify and sign on a monthly basis.
(I) Monthly review. The Fiscal Officer and a Council Member shall review the number of credit cards, the amount spent on each credit card for that month then the Council member and Fiscal Officer will sign off on a credit card voucher report monthly with a copy of the credit card statement attached.
(J) Lost/stolen cards. If a card is lost or stolen, contact the Fiscal Officer as soon as possible to report the status of the card. The Fiscal Officer will report to the bank the credit card is lost/stolen, instruct to close the account, and request for a new credit card to be issued.
(K) Cards to be returned. Upon an employee's termination of employment with the village, all cards must be returned to the Fiscal Officer. The Fiscal Officer will call the bank to have the credit card account closed.
(Ord. 1-2019, passed 1-22-19)