Effective: November 2, 2018
Latest Legislation: House Bill 312 - 132nd General Assembly
(A) The board of township trustees of any township may authorize an officer, employee, or appointee of the township to use a credit card account held by the board of township trustees in accordance with this section.
Not later than three months after the effective date of this amendment , the board of township trustees of any township that holds a credit card account on the effective date of this amendment shall adopt a written policy for the use of credit card accounts. Otherwise, a board shall adopt a written policy before first holding a credit card account.
The policy shall include provisions addressing all of the following:
(1) The officers, positions, or appointees authorized to use a credit card account;
(2) The types of expenses of which a credit card account may be used;
(3) The procedure for acquisition, use, and management of a credit card account and presentation instruments related to the account including cards and checks;
(4) The procedure for submitting itemized receipts to the fiscal officer or the fiscal officer's designee;
(5) The procedure for credit card issuance, credit card reissuance, credit card cancellation, and the process for reporting lost or stolen credit cards;
(6) The township's credit card account's maximum credit limit or limits;
(7) The actions or omissions by an officer, employee, or appointee that qualify as misuse of a credit card account.
(B) The name of the township shall appear on each presentation instrument related to the account including cards and checks.
(C) If the township fiscal officer does not retain general possession and control of the credit card account and presentation instruments related to the account including cards and checks, the following applies:
(1) In a township that has adopted a limited home rule government under Chapter 504. of the Revised Code, the board shall appoint a compliance officer to perform the duties enumerated under division (D) of this section. The compliance officer may not use a credit card account and may not authorize an officer, employee, or appointee to use a credit card account, except that a board of township trustees serving in the role of compliance officer may use a credit card account if so authorized under the policy and may authorize an officer, employee, or appointee to use a credit card account as provided in division (A) of this section. The fiscal officer is not eligible for appointment as compliance officer.
(2) In a township that has not adopted a limited home rule government under Chapter 504. of the Revised Code, the fiscal officer monthly shall present to the board credit card account transaction detail from the previous month. The board shall review the credit card account transaction detail and the chairperson of the board shall sign an attestation stating the board reviewed the credit card account transaction detail.
(D) The compliance officer, if applicable, and the board at least once every six months shall review the number of 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.
(E) If the fiscal officer retains general possession and control of the credit card account and presentation instruments related to the account including cards and checks, and the board authorizes an officer, employee, or appointee to use a credit card, the fiscal officer may use a system to sign out credit cards to the authorized users. The officer, employee, or appointee is liable in person and upon any official bond the officer, employee, or appointee has given to the township to reimburse the township treasury the amount for which the officer, employee, or appointee does not provide itemized receipts in accordance with the policy described in division (A) of this section.
(F) The use of a credit card account for expenses beyond those authorized by the board constitutes misuse of a credit card account. An officer, employee, or appointee of a township or a public servant as defined under section 2921.01 of the Revised Code who knowingly misuses a credit card account held by the board violates section 2913.21 of the Revised Code.
(G) The fiscal officer or the fiscal officer's designee annually shall file a report with the board detailing all rewards received based on the use of the township's credit card account.
(H) As used in this section, "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 related to the receipt of grant moneys. "Credit card account" 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 use of the card account.