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(a) All public officials of the City, which means any officer, employee, or duly authorized representative or agent of a public office, shall deposit all public moneys received with the properly designated depository of the City by the next business day following the day of receipt if the total amount of such moneys received exceeds one thousand dollars ($1,000). If the total amount does not exceed one thousand dollars ($1,000), then the public official shall deposit all public moneys received with the properly designated depository of the City within two business days following the day of receipt.
(b) All public moneys shall be placed in the City’s fireproof vault until the time of deposit.
(Ord. 00-53. Passed 9-5-00.)
The qualifications for the position of Director of Finance shall be based on his or her executive, administrative, and financial abilities. Such abilities shall be judged by the adequacy and extent of his or her education, training and experience in private or public administration, finance and accounting.
(Ord. 05-40. Passed 8-1-05.)
(a) Purpose. This policy and procedures are intended to ensure that appropriate internal controls are established within each department procuring with credit card accounts so that they are used for authorized purposes only.
(b) Scope.
(1) As used in this policy and procedures “Credit card account(s)" means any bank issued credit card account, store-issued 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 to transact with the account, and any debit or gift card account related to the receipt of grant moneys. “Credit Card Accounts(s)” does not include a 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 use of the card account.
(2) All use of City credit cards is subject to the requirements and limitations of this policy. This policy strictly prohibits the use of debit card accounts for any purpose other than law enforcement purposes and debit accounts related to the receipt of grant money.
(c) Authorized Users of City Credit Cards. City Council authorizes each of the following positions, or such position's designee, ("Authorized User") to carry and use a City credit card:
(1) Mayor;
(2) City Administrator;
(3) Director of Finance;
(4) Director of Law;
(5) Clerk of the Municipal Court;
(6) Fire/Rescue Division;
(7) Police Department; and
(8) Department Heads, as approved by the City Administrator.
(d) Types of Expenses.
(1) Allowed Expenses. City credit cards shall only be used in connection with City-approved or City-related activities and only those types of expenses that are for the benefit of the City. All credit card expenses shall serve a valid and proper public purpose. This includes accounts that can be used to make purchases on credit even when no physical credit card exists. City-related activities include, but are not limited to, the following:
A. Travel/Training. Expenditures related to travel and training such as registration accommodations, parking, and airline tickets.
B. Supplies. If not available through a purchase order or in emergency situations, food for group events or for emergency situations.
C. Parking Charges. Parking charges will only be covered with a receipt stating the charge. The date on the parking receipt must match the approved travel dates on the Travel/Training form.
(2) Prohibited Expenses. The following purchases are strictly prohibited:
A. Purchases of alcohol or tobacco;
B. Personal expenses;
C. Cash advances and money transfers;
D. Purchase of food unrelated to City business; or
E. Other purchases unrelated to City business.
(e) Procedure for Acquisition, Use and Management of a Credit Card Account: Procedure for Submitting Itemized Receipts.
(1) Acquisition of an Account.
A. The Finance Director shall coordinate with financial institutions selected by the Finance Director to determine the best type of credit card accounts for the City, and also to determine which store credit card accounts the City will utilize.
B. The Finance Director shall be responsible for reviewing available credit card accounts and to determine which account type, account provider, and credit limit best meets the needs of the City. The Finance Director will determine how many accounts, cards, and checks are to be issued and establish a process for card reissuance or cancellation.
C. The Finance Director is responsible for working with the issuing financial institution to determine the dates when credit cards expire and the reissuance of replacement cards.
D. The name of the City must appear on each presentation instrument related to the account including all cards and checks.
E. The department head, or their designee, will report the new credit card account to the compliance officer.
(2) Use and Management of an Account.
A. Before any purchases are made, the authorized user will verify that a purchase order has been approved for the related expenses. If the card will be used for travel and registration, a Travel/Training expense form must be approved. Gratuities in accordance with the USGSA guidelines are acceptable.
B. Authorized users should make every effort to notify and provide vendors with an Ohio Sales Tax exempt form. Sales tax may be paid for minimal expenditures from one time vendors who refuse the exemption, but sales tax should not be paid where the purchases are for more substantial expenditures. The authorized user may be personally responsible for payment of sales tax. Exceptions will be made for online vendors who do not recognize our tax-exempt status.
C. Any incentives or rewards derived by the use of the City's credit card will be property of the City. All incentives and rewards must be reported to the compliance officer on a quarterly basis.
(3) Procedure for Submitting Itemized Receipts.
A. Authorized users are responsible for all charges made to the card. Detailed itemized receipts for each charge on the account must be retained and attached to the voucher submitted to the Director of Finance office. A printed copy of the completed online purchase must be provided for all online purchases.
B. Detailed receipts must be retained by the authorized user. Failure to provide receipts will result in the authorized user's responsibility for charges.
C. Monthly statements will be sent to the authorized user.
l. Upon receipt of the statement, the receipts will be matched to the detailed charges and vouchered per the Director of Finance's office vouchering procedure.
2. Any items that do not have a receipt will be the personal responsibility of the authorized user.
3. Bills will be vouchered and paid in a timely manner to not incur late charges or fees.
a. If late fees are incurred, it is the responsibility of the authorized user to request the charges removed.
b. The payment of late fees on habitually tardy bills will become the responsibility of the authorized user.
F. Card Statements are reviewed monthly by the Director of Finance office for unauthorized charges and other discrepancies.
(3) Credit cards are to be returned to the City immediately upon ending employment or end of elected tenn.
(4) On a quarterly basis, all departments with credit card accounts must report the following information to the compliance officer and City Council.
A. Lost or stolen cards;
B. Cards and accounts Issued during the quarter;
C. Number of active cards and accounts;
D. Expiration dates of all cards;
E. Credit limits for all cards; and
F. Incentives/Rewards.
(f) Procedure for Credit Card Issuance. Reissuance and Cancellation.
(1) In order to acquire a City credit card, an authorized user shall do both of the following:
A. Apply to open a credit card account as follows:
1. Department Head. Submit the request to the City Administrator, who, upon approval, will send the request to the Director of Finance for final approval.
2. Elected Official. Submit the request to the Director of Finance for approval.
B. Sign the "Credit Cardholder Agreement" prior to issuance of a credit card.
(2) The Director of Finance is responsible for processing the application, including signing the application and assigning the credit limit. The compliance officer may not authorize an officer or employee to establish a credit card account.
(3) The Finance Director is responsible for determining, when necessary, the need to cancel a credit card account and is authorized to revoke the use of any credit card issued and immediately require the surrender of the credit card. Once a card is detennined as unnecessary/unneeded the following steps must be taken:
A. The authorized user is required to inform the City Administrator and the Director of Finance of the unneeded card.
B. The Director of Finance needs to contact the issuing bank and request that the card be canceled.
C. Once the card is cancelled it should be destroyed.
D. The Director of Finance, or their designee, will report the cancelled card to the compliance officer and the City Council on their quarterly report.
(4) The Finance Director is responsible for the reissuance of replacement cards.
(5) The Finance Director is responsible for notifying the issuing financial institution of a lost or stolen card. Authorized users shall notify the Finance Director or Assistant Finance Director within one working day when they become aware that a card is lost or stolen.
(g) Maximum Credit Limits. The maximum total credit limit for the City shall not exceed one hundred thousand dollars ($100,000). The maximum credit card limit for the Mayor and each department head shall not exceed five thousand dollars ($5,000). The Police Department shall have a maximum credit card limit of fifteen thousand dollars ($15,000). The Fire/Rescue Division shall have a maximum credit card limit of ten thousand dollars ($10,000).
(h) Actions that Qualify as Misuse by an Employee.
(1) The following actions or omissions by an officer or employee handling or using a City credit card shall constitute misuse of the credit card:
A. Use of the credit card to make a purchase or transaction prohibited by this policy;
B. Use of the credit card for purchases other than for City business;
C. Permitting a person not authorized by this policy to handle or use the credit card or credit card account;
D. Use of the credit card or credit card account by any person not authorized to do so by this policy;
E. Failure to submit receipts following use of the credit card or credit card account within one working day; or
F. Use of the credit card or credit card account without complying with the City's purchase order policy.
(2) Employees are liable in person and upon official bond for any unauthorized use of credit and any employee who suspects the loss, theft, or possibility of unauthorized use of a card must notify the Finance Director or Assistant Finance Director immediately.
(3) Inappropriate or illegal use of the card and/or failure to strictly adhere to the requirements set forth in the Finance Department's guidelines, including submitting detailed itemized receipts, may result in loss of credit card privileges, disciplinary action, up to and including termination, personal responsibility for any and all charges, including finance charges and interest assessed, and referral to law enforcement for prosecution. Employees shall be responsible for making full reimbursement to the City within thirty days for any charges that were not supported with detailed itemized receipts.
(4) Any employee of the City or other public servant as defined in Ohio R.C. 2921.01 who knowingly misuses a City credit card or credit card account may be criminally prosecuted under Ohio R.C. sections 2913.02, 2913.21, 2921.41 and 2921.42.
(5) A violation of this policy may result in disciplinary action, including but not limited to termination of employment without prior disciplinary history. A violation of this policy may also result in the loss of privileges to use the City credit card. (Ord. 2024-73. Passed 10-7-24.)
(i) Compliance Officer and Review.
(1) Compliance Officer. The compliance officer shall be the Tax Commissioner, Assistant Director of Finance, or such other employee of the Finance Director's department as determined by the Director of Finance. The compliance officer shall not use a credit card account and may not authorize an officer or employee to use a credit card account.
(2) Reporting. On a quarterly basis, the compliance officer shall review the number of City credit cards and accounts issued, the number of active cards and accounts issued, the cards' and accounts' expiration dates, and the cards' and accounts' credit limits, and shall report the same to City Council. On a quarterly basis, Council shall review the information contained in the report of the Compliance officer.
(3) The Director of Finance shall present monthly to City Council the credit card account transaction detail from previous month. Council must review the credit card account transaction detail and the Council President must sign an attestation stating Council reviewed the credit card transaction detail. (Ord. 2024-104. Passed 12-16-24.)
(k) State Auditor Reporting. Annually, the Director of Finance office shall file a report with the Auditor of State detailing all rewards received by the City based on the use of a credit card account. (Ord. 2024-73. Passed 10-7-24.)
(a) Council hereby establishes a returned check fee to be charged against anyone giving a check to any department of the City that is dishonored for any reason, including, but not limited to, insufficient funds, closed account, stopped payment, or for any other reason. The fee shall be added to the amount otherwise due to the City. If the City is instructed to re-deposit the check, the fee shall be charged for as many times as the check or checks are returned unpaid.
(b) The fee is hereby originally set at the current rate of thirty dollars ($30.00) per returned check occurrence. However, the Director of Finance is hereby granted administrative authority to adjust said rate as said Director of Finance shall see fit, upon notice to Council.
(Ord. 21-114. Passed 12-6-21.)