Ohio § 940.11

§ 940.11.

(A) Not later than three months after November 2, 2018, the board of supervisors of a

soil and water conservation district that hold a credit card account on November 2,

2018, shall adopt a written policy for the use of credit card accounts.  Otherwise, the 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 members of the board or positions authorized to use a credit card account; (2) The types of expenses for 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 agent or the fiscal

agent'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 district's credit card account's maximum credit limit or limits; (7) The actions or omissions by an officer or employee that qualify as misuse of a credit

card account. (B) The name of the soil and water conservation district shall appear on each presentation

instrument related to the account including cards and checks. (C) If the fiscal agent of the district does not retain general possession and control

of the credit card account and presentation instruments related to the account including

cards and checks, 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 a

board member or employee to use a credit card account.  The fiscal agent is not eligible for appointment as compliance officer. (D) The compliance officer, if applicable, and the board at least quarterly 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 agent retains general possession and control of the credit card account

and presentation instruments related to the account including cards and checks, and

the board authorize a board member or employee to use a credit card, the fiscal agent

may use a system to sign out credit cards to the authorized users.  The board member or employee is liable in person and upon any official bond the

member or employee has given to the district to reimburse the district treasury the

amount for which the member or employee 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.  A board member or employee of a soil and water conservation district or a public

servant as defined under section 2921.01 of the Revised Code who knowingly misuses a credit card account held on behalf of a soil and water conservation

district violates section 2913.21 of the Revised Code . (G) The fiscal agent or the fiscal agent's designee annually shall file a report with

the board detailing all rewards received based on the use of the soil and water conservation

district'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.