(a) Purpose. The purpose of this policy is to establish the procedure and protocol for the use of the Village business credit cards and other vendor supplied lines of credit, in accordance with Ohio House Bill 312. In accordance with House Bill 312 the name of the Village of Poland shall appear on any credit card obtained to be used by the Village of Poland.
(b) Definitions.
(1) "Credit card account" shall include any bank-issued credit card account, store issued credit card account, financial institution-issued credit card account, financial depository-issued credit card account, affinity credit card account, or any other card account allowing the holder to purchase goods or services on credit or otherwise transact with the account, and any debit or gift card account related to the receipt of grant moneys.
(2) The term "credit card account" expressly excludes any procurement card account, gasoline or telephone credit card account, or any other card account where merchant category codes are in place as a system of control for the account's use.
(c) Types of Expenses for Which A Credit Card Account May Be Used.
(1) A credit card opened by the Village shall be used only for the following purposes:
A. Meals, excluding alcohol and tips;
B. Gas and oil;
C. Repair and maintenance of Village assets (e.g. buildings, vehicles, tools, equipment, etc.);
D. Professional development including classes, seminars, conferences, and related lodging;
E. Software;
F. Purchased services;
G. Equipment; and
H. Authorized online payments related to any of the above.
(2) There are no circumstances where a Village credit card may be used for personal expenses.
(d) Procedure for Opening New Credit Card Account.
(1) In order to open a new credit card account a written request must be made to the Fiscal Officer. The request shall be reviewed by the Fiscal Officer and must be approved by the Fiscal Officer. Once approved, the Fiscal Officer shall open the account under his or her name as the custodian of the account.
(2) The name of the Village shall appear on the credit card account(s).
(e) Eligibility to Use Credit Card.
(1) The Fiscal Officer shall identify those employees whose day-to-day responsibilities require access to a Village credit card. The Mayor, Fiscal Officer, and Chief of Police/Street Superintendent are authorized to use the credit card account in the course of their day-to-day responsibilities upon acknowledging receipt of the policy in writing.
(2) Before receiving authorization to carry or use a Village credit card, authorized members of Council and/or employees must acknowledge receipt of the policy in writing.
(f) Procedure for Issuance of Credit Card to Employee for Use.
(1) The Village will use a sign in and sign out policy where an employee or person authorized to use a credit card for allowable purposes shall sign a form checking out and checking in the credit card. The form shall at a minimum document the following: the name of the employee or authorized person signing the card signed out; the purpose for the use of the card; the date the card was signed out; the date the card was signed in; the time the card was signed in and signed out; and, the signature of the employee or authorized person.
(2) Further, before the employee or authorized person shall be allowed to sign out any credit card, the employee or authorized person shall be issued a copy of this policy and sign the acknowledgement form.
(3) A credit card may not be used by anyone other than the person to whom it is signed out.
(4) Making a copy of a Village credit card is prohibited.
(5) Every effort shall be made to assure that a purchase with a Village credit card account is recognized as a tax exempt purchase.
(g) Procedure for Managing Credit Card Account.
(1) The Fiscal Officer shall retain day to day control over any Village credit cards.
(2) Any employee or authorized person using the card shall sign the card out and return the card at a reasonable time - no later than the close of business or the morning following return in the event of a late arrival or overnight stay. The employee shall sign out the card and sign in the card once returned. Exceptions shall be made as deemed necessary by the Fiscal Officer, and documented in writing.
(3) All credit cards shall be paid in full by the due date to avoid interest charges. The failure of an officer or employee of the Village to timely provide detailed receipts related to any purchases that results in interests or late payment fees permits the Village to assess the interest or late payment fees against the officer or employee.
(4) The failure of an officer or employee of the Village to provide detailed receipts related to any purchase using the credit card may lead to all purchases being disallowed. In the event purchases are disallowed by the Fiscal Officer or unauthorized purchases are made, the related balance on the credit card may be personally assessed against the officer or employee.
(5) An officer or authorized position may not accept a cash refund for returned purchases. All credits for returns must be to the credit card.
(6) An officer or authorized position may not take cash advances against the credit card.
(7) The Village shall not obtain a debit card for any Village accounts.
(8) Nothing in this section shall preclude the Village from pursuing the officer or authorized position for all available legal remedies, including misuse of a credit card or any other offense under R.C. Title 29.
(h) Maximum Amount of Credit. The Village shall have no more than five thousand dollars ($5,000) in available credit between all credit card accounts open at any one time. No officer, employee, or authorized person shall expend more than five hundred dollars ($500.00) in any one day without the prior written approval of the Fiscal Officer.
(i) Procedure for Reissuing, Cancelling, or Reporting Lost or Stolen Credit Cards.
(1) Employees must surrender all Village credit cards upon their separation of employment from the Village or when requested by the Mayor or Fiscal Officer.
(2) In the event the card is lost or stolen, the officer or authorized person must notify the Fiscal Officer as soon as reasonably possible. The employee is to assist the Fiscal Officer in identifying and resolving any charges made to the account.
(3) An open credit card account may be cancelled by the Mayor or Fiscal Officer.
(j) Compliance Officer. Because any Village credit cards are being maintained in the possession of the Fiscal Officer, and issued using a sign-in and sign-out procedure, the Village is not utilizing a Compliance Officer designated by the Mayor. Should there be a time where the Village issues credit cards to individual employees that are not signed-in and out each day, the Village shall first name a Compliance Officer and comply with the requirements of that statutory model.
(k) Periodic Review of Cards. Generally, the Village Council and the compliance officer, if one exists, must review and approve the following at least quarterly: the number of cards issued, the number of active cards issued, and the expiration dates and credit limits of each credit card account.
(l) General Policy and Penalty for Misuse. The Village credit card is issued solely for the purpose of conducting Village business and is not to be used for any personal expenses (including the use of credit card points). Personal and/or unauthorized usage of the Village-credit card shall be immediate grounds for revocation of the privilege to use a Village credit card. The use of a credit card account for personal use or expenses beyond those authorized and/or this policy constitutes misuse of a credit card account and may result in discipline up to and including termination of employment. An officer or employee of the Village or a public servant, as defined under R.C. § 2921.01, who knowingly misuses a credit card account held by the Village violates R.C. § 2913.21.
(m) Non-Waiver of Purchasing Procedures. The use of a Village credit card to purchase goods or services does not waive the Village purchasing procedures.
(n) Expense Itemization/Documentation.
(1) The Village recognizes that the credit card provides convenience to officers and employees in acquiring goods and services for the Village. The Village also recognizes the additional risk inherent with credit card usage. Therefore, whenever a vendor will accept a Village purchase order, a purchase order should be used in lieu of the Village credit card.
(2) For individual expenditures and prior to seeking reimbursement, the expense must fall within pre-approved budgets. Itemized receipts must be turned in to the Fiscal Officer within two business days. If an officer or employee is out of town during the expenditure, signed receipts should be turned in within two business days of returning to work.
(3) The officer or employee will be liable in person and upon any official bond the officer or employee has given to the political subdivision to reimburse the treasury the amount for which the officer or employee does not provide itemized receipts in accordance with the credit card policy.
(o) Disclosure of Credit Card Rewards. The Fiscal Officer shall file an annual report with the legislative authority detailing all rewards received based on the use of the municipal corporation's credit card account.
(Ord. 1565-19. Passed 9-3-19.)