(a) Purchasing cards are issued to select City employees as stated herein. The use of a purchasing card shall conform to the procedures established for purchasing and purchasing cards. Purchasing cards are a payment option, not a method to circumvent the purchase requisition policy. Itemized receipts are required for any purchasing card transactions and shall be submitted in a timely fashion to the Treasurer or Treasurer's designee. All purchasing card transactions must be for a public purpose.
(b) A purchasing card would typically be used for, but not limited to:
(1) Travel expenses.
(2) Items purchased from a one-time vendor or a retail type vendor of which the City has not set up a direct billing account.
(3) Vendors which do not accept payment by other means.
(4) Professional organization dues.
(5) Continuing education.
(6) Work related seminars.
(7) Parking.
(8) Supplies and incidentals.
(c) The purchasing cards shall not be used to withdraw cash from a financial transaction device or automated teller machine (ATM), or to obtain cash back in a credit card transaction.
(d) Purchasing cards issued at this time are as follows:
(1) Public Works Superintendent;
(2) City Council;
(3) Utility Operator in Charge;
(4) Treasurer;
(5) Economic Development Director;
(6) I. T. Director;
(7) Planning and Zoning Director;
(8) Public Services Director;
(9) Clerk of Court;
(10) Trenton Police Department;
(11) Mechanic;
(12) Assistant Fire Chief;
(13) Fire Chief;
(14) City Manager.
(e) The Income Tax Commissioner will serve as the Compliance Officer for this purchasing card program, performing the following duties:
(1) Monthly review of the account statements.
(2) Monthly verification of the number of cards issued.
(3) Monthly verification of limits on each card, as well as aggregate credit limit on all issued cards and maximum allowable aggregate charged limit on all cards.
(f) The Income Tax Commissioner may not be assigned a purchasing card account, and may not assign purchasing card accounts to other employees.
(g) The Treasurer will serve as the administrator of the City purchasing card program, performing the following duties:
(1) Secondary monthly review of the account statements.
(2) Purchasing card issuance.
(3) Purchasing card cancellation.
(4) Reporting lost or stolen cards to the card issuer.
(5) Reporting fraudulent transactions to the card issuer.
(h) Additionally, the Treasurer or Treasurer's designee must file an annual report with City Council detailing all rewards received based on the use of the City's purchasing card account.
(i) Each transaction on the monthly merchant statements must be supported with an original invoice. The Finance Clerk will match all charges on the monthly merchant statement to actual invoices, each invoice showing authorization to pay by an appropriate official.
(j) General Rules.
(1) Purchasing card account means any bank issued credit card account, store issued credit card account, financial institution issued credit card account, financial depository issued credit card account, or any other card or credit 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.
(2) Purchasing card accounts include online purchasing accounts (e.g. Amazon Business which include the ability to set internal controls over employee spending), and store gift cards (not related to the receipt of grant monies). Store gift cards are credit cards which are preloaded with a set dollar amount and may be used only at a specific retailer.
(3) In addition to the cardholder name, the name "City of Trenton" must appear on all purchasing cards.
(4) The City of Trenton may not hold or utilize a debit card account. Debit card account means a card account issued by a financial institution which allows the holder to transfer money electronically to another bank account when making a transaction. A debit card account includes the following:
A. A single-use cash gift card (not related to the receipt of grant monies). A cash gift card is a debit card account with a set dollar amount and may be accepted by any retailer, similar to a debit card. The cash gift card is void upon spending the balance or expiration.
B. A prepaid gift card (not related to the receipt of grant monies). A prepaid gift card is a debit card account that is reloadable, unlike the cash gift card.
(5) "Purchasing card account" does not include the following:
A. Procurement card account. A card issued to designated users by a political subdivision to make purchases at selected businesses. Procurement cards can be tied to either a credit card or bank account. Security measures for procurement cards include setting per-purchase and per-month dollar limits. Procurement cards may also feature spending restrictions for the types of purchases allowed and merchant category codes which define where purchases can and cannot be made. This differs from a purchasing card because use can be limited to specific businesses and dollar amounts.
B. Gasoline card. Card utilized strictly for fuel and automotive parts or repairs purchases.
C. Telephone credit card account. Account utilized to enable users to make long distance phone calls.
D. Any other card account, similar to a gasoline or telephone card, where a merchant category code limiting the type of goods that may be purchased is in place as a system of control for use of the card account.
(6) An officer or employee of the City of Trenton who knowingly misuses a purchasing card account violates R.C. § 2913.21, which is a misdemeanor of the first degree. Misuse of a purchasing card may result in personal liability for an illegitimate charge and may be cause for the employee to forfeit the purchasing card.
(Ord. 02-2019. Passed 4-4-19; Ord. 2-2021. Passed 1-7-21.)