(a) Fiscal Officer Responsibilities:
• Responsibilities:
(1) Management of accounts.
A. Application (requires 2 signatures the Fiscal Officer and Mayor or Council President
B. Activation
C. Account information is current
D. Safekeeping of credit cards
E. Monitors procedural regulations of all users
F. Monthly and quarterly reports for Council
(2) Designate an alternate compliance officer when absent.
Authorized expenses:
• Any expense normally authorized by a purchase requisition/purchase order
Authorized card/account users:
• Mayor or designee
• Fiscal Officer or designee
• Clerk
• Fire and Police Chief or designee
• Street Supervisor
(b) Procedural Regulations:
(1) Acquisition.
A. Approved authorized user
B. Fiscal Officer must be 1 of 2 as a signee on the account
C. Card must be in the name of "Village of South Amherst"
(2) Issuance to a user.
A. Cards will be held by the Fiscal Officer and signed out by the authorized user on appropriate form.
B. Purchase requisition must be completed and approved by the Mayor and Fiscal Officer.
C. Card must be returned in 24 hours, unless approved by the Fiscal Officer.
D. Card returned with an itemized receipt. Otherwise, the user will be held personally liable for all expenses incurred.
(3) Credit card issuance, reissuance, cancellation and reporting of lost or stolen card.
A. User of the card who lost the card shall IMMEDIATELY contact the Fiscal Officer with the following information: approximate time, date, place, where the card was used and amount charged.
B. Shall be the responsibility of the Fiscal Officer to notify issuer of card.
C. Notification to Council.
(4) Misuse of card/account - purchase of an item not approved on the purchase requisition.
A. Will result in one or all of the following:
- Written reprimand
- Termination
- Prosecuted to the full extent of the law
(5) Use of card is to follow standard purchasing procedure:
A. Purchase requisition completed with full vendor information, itemized purchase details of goods/services.
B. Purchase requisition must have 3 signatures (purchaser, Mayor, Fiscal Officer).
C. Request card from the Fiscal Officer.
D. Authorized user shall personally sign out the credit card.
E. Authorized user shall sign in the card upon return, along with the original receipt for the authorized purchase.
(6) Audit procedures.
Monthly:
A. Review and approval of statement, signed and dated by Fiscal Officer.
B. Copy to be included in the fiscal management report monthly, approved by Council, signed and dated by the President of Council.
Quarterly:
A. Audit number of cards.
B. Credit limit of each card and expiration dates.
C. Include in Fiscal Officer report.
Annually:
A. Report to council in January for the previous year's "earned rewards" if applicable.
(c) Credit Card Monthly Statement Verification.
I ______________________________ Fiscal Officer for the Village of South Amherst, attest that the credit card
(print name)
statement for the month of ________________________ year __________ has been verified as an accurate account of expenditures.
______________________________ _________ _
(Signature) (Date)
I ______________________________ President of Council for the Village of South Amherst, attest that the
(print name)
credit card statement for the month of ________________________ year __________ has been verified as an accurate account of expenditures.
______________________________ __________
(Signature) (Date)
(d) Credit Card Issuance Form.
Date | Approved User Signature | FO | Vendor | Approx. $ | FO | Return Date |
(Ord. 1617-19. Passed 3-25-19.)