The city’s credit card policy is hereby enacted as set forth below.
(A) Purpose. The purpose of this policy is to insure that all use of credit cards by city employees is in compliance with the requirements established by R.C. § 717.31(A), and to insure that all purchases made by their use are for proper public purpose.
(B) Definition.
(1) CREDIT 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, 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 to the receipt of grant moneys.
(2) CREDIT CARD ACCOUNT does not include a procurement card account or any other card account where merchant category codes are in place as a system of control for use of the card account.
(C) Officers or employees authorized to use city credit cards.
(1) Bank credit cards are issued in the name of the city, and the name of the elected official, department head, or other designated employee. Store issued credit cards may be issued in the name of city. Credit cards are to be used for official city business only.
(2) Designated employees and their credit limits are as follows:
City Auditor | $75,000 |
Department heads and elected officials | $2,500 |
Command Staff and Detectives | $1,000 |
Designee of Elected Official or Dept. Head | $1,000 |
(3) Credit limits may be adjusted due to specific travel or purchase needs.
(D) Types of expenses authorized.
(1) Credit card purchases may include, but are not limited to, the following items:
(a) Food expenses
(b) Transportation expenses
(c) Gasoline and oil expenses
(d) Motor vehicle repair and maintenance expenses
(e) Telephone expenses (business related)
(f) United States Post Office
(g) Lodging expenses
(2) Internet purchase expenses-users should ensure the site used industry recognized encryption transmission tools. A secure site may show a pad lock icon or have an internet URL address that begins with “https”.
(3) Itemized receipts for all credit card expenses must be kept by employees and submitted to the City Auditor within 3 business days of the end of the statement cycle with purchase order and required approvals. The City Auditor will reconcile the monthly statement with the detailed receipts. Current statement cycles:
(a) VISA-10th of month
(b) Wal Mart-22nd of month.
(E) Prohibited expenses.
(1) Personal purchases
(2) Alcohol
(3) Cash Withdrawals
(4) Gift Cards
(5) Credit card purchases are limited to individual transactions of $1,000 or less unless a specific purchase order has been obtained.
(F) Misuse of card.
(1) Any charges that do not meet the credit card policy requirements will be the responsibility of the employee that incurred the charges. If these charges are not paid willfully, that charge will be deducted from the employee’s payroll check.
(2) Violations of this policy may result in wage garnishment and/or legal action for recovery.
(3) Prior written notice by the Auditor's office will be given to any employee before a wage garnishment would become effective in the next pay period immediately following the notice.
(G) Procedure for acquisition, use, and management of credit card accounts.
(1) The City Auditor is responsible for administration of city credit card accounts, to include, but not limited to, selection of card provider, payment of credit card bills, managing issuance of cards, and ensuring proper use.
(2) The City Auditor shall not retain general possession and control of bank issue credit accounts. Store-issued cards will be retained in the Auditor’s office and signed out by designated personnel upon use. The card should be promptly returned to the Auditor’s office once the purchases have been made. An itemized receipt with purchase order must be submitted to the Auditor promptly following the purchase.
(3) City credit cards retained by authorized personnel shall be safeguarded when not in use.
(4) The City Auditor may develop additional internal accounting controls for management and use of credit card accounts.
(5) Should an employee lose or have a credit card stolen, it is their responsibility to contact the credit card company immediately, and to notify the City Auditor within 1 day of discovery. A report of loss is confirmed with the credit card company.
(H) Compliance Officer.
(1) Since the City Auditor does not retain general possession and control of the bank issued credit cards and presentation instruments related to the account, the Mayor is to appoint a city employee to be the city’s Compliance Officer.
(2) The Compliance Officer may not use a credit card account and may not authorize an officer or employee to use a credit card account
(I) Quarterly reports to City Council. The Compliance Officer and the City Council shall review the following at least quarterly.
(1) The number of credit cards and accounts issued;
(2) The number of active cards and accounts issued;
(3) The cards and accounts expiration dates; and
(4) The cards and accounts credit limits.
(J) Annual report of rewards of credit card accounts. The City Auditor or their designee shall file a report with City Council detailing all rewards received based on the use of the political subdivision’s credit card account on an annual basis.
(Res. 19-01-006, passed 1-28-2019)