823 – Credit/Procurement Cards
The District may obtain credit/procurement cards for use by District employees to pay for actual and necessary expenses incurred in the performance of work-related duties. Actual and necessary expenses incurred in the performance of work-related duties may include, but not be limited to, materials and supplies, fuel for school district transportation vehicles used for transporting students to and from school and for school-sponsored events, payment of fees or other costs related to professional development of employees, and other expenses required by employees in the performance of their duties. The cards shall not be used for cash advances. The cards shall not be used for purchasing goods for personal use. The use of District credit/procurement cards is to provide users with an effective and efficient way to simplify and expedite the process of paying numerous vendors for approved purchases while ensuring compliance with purchasing policies.
The Chief Financial Officer shall administer the use of District credit/procurement cards, and no employee shall use the cards without prior approval.
Any official or employee using a District credit/procurement card shall submit to the District business office original receipts for the purchases showing the date of the transaction, the vendor, the items purchased, the cost of the items and any other detail. Receipts must be printed for purchases made via the Internet with payment by credit/procurement card also showing the details of the purchase. District officials must insure that the District is not inadvertently charged for sales taxes. Failure to provide a proper receipt may make the employee responsible for expenses incurred. In exceptional circumstances, the Superintendent or Board may allow a claim without proper receipt. Written documentation explaining the exceptional circumstances shall be maintained as part of the District’s record of the claim.
The Chief Financial Officer is responsible for developing administrative forms and procedures regarding use of a District credit/procurement card.
Date of Revision: March 23, 2015
Legal References: 279.8, 721.2(5), Code of Iowa
URBANDALE COMMUNITY SCHOOL DISTRICT BOARD OF DIRECTORS