(A) Authority. This section is adopted in compliance with the "State Board of Accounts Accounting and Uniform Compliance Guidelines Manual for Cities and Towns," Chapter 1, authorizing a town to use credit cards and purchasing cards for town purchases.
(B) Authorization. Town of Waterloo employees and officials may use town credit cards and purchasing cards for purchases related to the performance of town duties when such use is in the best interests of the Town of Waterloo.
(C) Clerk-Treasurer to obtain. The Clerk-Treasurer shall apply for and obtain credit cards and purchasing cards titled for the town for the following departments:
(1) Clerk-Treasurer;
(2) Waterloo Town Marshal;
(3) Town Manager;
(4) Waterloo Town Council;
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Town Policies 29
(5) Waterloo Street Department; and
(6) Waterloo Water / Sewer Department.
(D) Revocation of cards. The Clerk-Treasurer is authorized to revoke any credit cards or purchasing cards that have been used in violation of town policy.
(E) Authorization and log. Town credit cards and purchasing cards shall be used only with the respective approval of the Clerk-Treasurer or Town Council. The Clerk-Treasurer and Town Council shall ensure that a proper accounting system or log is maintained on all credit cards and purchasing card usage.
(G) General use; log. Town credit cards and purchasing cards shall only be used with the approval of the Clerk-Treasurer and Town Council. Each department head shall maintain a respective usage log for each card identified by card account number, with entries certified by the signature of the department head. The log shall include the following information:
(1) The name and position of the individual using the town's card;
(2) The date the card is issued to an individual for use, the estimated amounts to be charged, the type of expenses, and the appropriation account numbers to be expended; and
(3) The date the card is returned and the amount charged to the card.
(H) General use. Town credit cards and purchasing cards shall be used for town purposes only. No personal use of a town credit card or purchasing card is allowed, even if an employee offers to reimburse the town for the employee's personal use of a town credit card or purchasing card.
(I) Nonallowed charges. Credit card and purchasing card charges that do not meet audit requirements, including the imposition of sales taxes for which the town is otherwise exempt, are the personal responsibility of the employee authorizing the charge. The town will take all necessary steps to obtain reimbursement of the charges which do not meet audit requirements from the employee authorizing the charge, including, but not limited to, the garnishment of the charging employee's town wages.
(J) Audit requirements. Payment of credit card and purchasing card bills shall be subject to the audit requirements of accounts payable vouchers in conformity with I.C. 5-11-10 and I.C. 36-4-8 and the regulations of the Indiana State Board of Accounts. Itemized receipts are required for all credit card and purchasing card purchases, including restaurant charges. Payment will not be made on the basis of a credit card or purchasing card statement. Signed charge slips showing a total charge only, without an itemization of items purchased, are not acceptable. It is the personal responsibility of the employee authorizing the charge to obtain proper itemized receipts.
(K) Interest and penalties. All claims for payment must be properly itemized and documented. Improperly itemized or documented charges, as well as all interest, carrying charges and/or penalties incurred due to late filing or delay in forwarding proper documentation, shall be the personal responsibility in the individual credit card or purchasing card user.
(L) Lost or stolen cards. The Clerk-Treasurer shall be notified immediately if a credit card or purchasing card is lost or stolen. If a credit card or purchasing card is lost due to the negligence on the part of a town employee, the employee shall be personally responsible for any and all expenses incurred on the lost credit card or purchasing card.
(Ord. 20-01, passed 1-14-20)