6423 - USE OF CREDIT CARDS

Ashtabula County Joint Vocational School District

Bylaws & Policies

6423 - USE OF CREDIT CARDS

The Board of Education recognizes the value of an efficient method of payment and recordkeeping for certain expenses.

The Board, therefore, authorizes the use of District credit cards. The authorization, handling and use of credit cards has been established to provide a convenient and efficient means to purchase goods and services from vendors. Credit cards, however, shall not be used in order to circumvent the general purchasing procedures established by State law and Board policy. The Board affirms that credit cards shall only be used in connection with Board-approved or school-related activities and that only those types of expenses that are for the benefit of the District and serve a valid and proper public purpose shall be paid for by credit card. However, under no circumstances shall credit cards be used for personal purchases or the purchase of alcoholic beverages regardless of whether the purchase of such beverages is made in connection with a meal.

The Superintendent shall develop administrative guidelines that specify those employees authorized to use credit cards, the types of expenses which can be paid by credit card, and their proper supervision and use. Inappropriate or illegal use of the credit card and/or failure to strictly comply with the limitations and requirements set forth in the administrative guidelines may result in a loss of credit card privileges, disciplinary action, up to and including termination, personal responsibility for any and all inappropriate charges, including finance charges and interest assessed in connection with the purchase, and/or possible referral to law enforcement authorities for prosecution.

The Board directs the Treasurer to determine and specify those employees authorized to use District credit cards. The Treasurer shall be responsible for giving direction to and supervising such employees’ use of District credit cards.

Bank Credit Cards

	A.	The Treasurer shall hold and supervise the use of all bank credit cards issued to and in the name of the ACJVSD. Such credit cards shall be used only for approved school related activities.
	B.	Board members, administrative staff and employees may use bank credit cards for expenses incurred in connection with District and/or school related activities. Such expenses may include, but not limited to, transportation reservations and expenses, and reasonable expenses for meal expenses, excluding alcohol purchases, and including a maximum gratuity of twenty-percent (20%). The credit cards are not to be used for personal purchases or expenditures, meaning expenses that are not incurred in connection with District and/or approved school related activities.
	C.	Users of District bank cards shall turn in detailed receipts and a completed credit card expenditure form with the credit card to the Treasurer within ten (10) working days or directly upon return to work, at the completion of any approved use. The failure to turn in receipts and expenditure form to the Treasurer within the ten (10) days may result in the charges being deemed unrelated or unsubstantiated. Users shall be responsible for any unsubstantiated or unrelated purchases and shall be obligated to make full reimbursement, to the District within thirty (30) business days.

		1.	Whenever possible, receipts shall include the cash register slip or other detailed receipt (such as restaurant receipt itemizing all purchases), rather than only a credit card receipt.
		2.	The user shall specify on the back of the receipt and/or on the credit card expenditure form the following information:

			a.	a brief description of the purpose of the expenditure(s);
			b.	a list of attendees and their respective affiliation; if an expenditure was made on behalf of group of persons.

R.C. 2921.42, 102.03, 117.28

Revised 12/20/04
Revised 6/20/05