Qld Association for Healthy Communities Inc. Credit Card Policy

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1 1.0 Introduction The Queensland Association for Healthy Communities Inc (QAHC) provides credit card facilities to support the work of staff, especially those in regional areas. The use of QAHC s credit cards is subject to the terms and conditions outlined below. It is the responsibility of each staff member s supervisor and the General Manager to ensure this policy is observed by staff. 2.0 Scope This Policy applies to all staff of the Queensland Association for Healthy Communities Inc who are assigned a credit card. Conditions set out in this Policy, the relevant Cardholders Responsibility statement issued by the Bank, and the Cardholder Agreement govern the use of all credit cards. 3.0 Purpose Credit cards provide QAHC with a cost-effective, convenient and streamlined method of purchasing items, where store accounts and/or purchase orders & invoices are not available. Reports on cardholder activity enable QAHC to capture information necessary to better manage purchasing activities. 4.0 Eligibility Paid workers filling the following positions are eligible to be issued with one (1) Credit Card: Health Promotion Officers regional (inc. SEQ and Gold Coast/Logan) Co-ordinators regionally based Managers & Team Leaders Office Manager General Manager 5.0 Provider 1) QAHC uses ANZ Business One credit cards and monitors expenditure through ANZ Internet Banking. 2) ANZ is our exclusive supplier of credit cards. No other provider s credit card or debit card will be approved for use. 3) Cardholders and their managers and supervisors are responsible for ensuring that they adhere to this Credit Card policy, thereby ensuring adequate controls are exercised to minimise the risk that credit cards are used for fraudulent or corrupt purposes. 4) Rewards points schemes will not be linked to credit cards. 5) A cash withdrawal feature will not be available to card holders. Exemptions to this restriction may be made by the General Manager on a worker by worker basis for 1

2 workers operating in remote areas where credit card facilities are not available and the only way to transact business is with cash. 6) Where the cash withdrawal feature is authorised the respective worker/s must keep all receipts and attached them to the Credit Card Expenditure Form for processing. 6.0 Limits The following credit card limits will be applied: Health Promotion Officers $2,500 Managers & Team Leaders - $5,000 Office Manager - $15,000 General Manager.- $5, Authorised Card Use Cardholders are authorised to use the credit card to purchase goods or services required as a function of their duties at QAHC only, including booking travel and accommodation. Credit card purchases should only be made where no other method of payment is available. It is preferable to purchase from companies with which QAHC has an account or using the purchase order/invoice system. A purchase made with a credit card may be made in-store, by telephone, fax, internet or Australia Post. The cardholder may not delegate use of the card to anyone else including other staff or volunteers. 8.0 Unauthorised and/or Inappropriate Card Use Credit cards must never be used to purchase items for personal use or for non-work related purposes, even if the cardholder intends to reimburse QAHC. Unauthorised and/or inappropriate card use includes, but is not limited to: 1. Items for personal use; 2. Items for non-qahc purposes; 3. Cash or cash advances (unless authorised by the General Manager); 4. For expenses other than those incurred by the assigned officer named on the Card; 5. Food and beverages for an individual employee; 6. Alcoholic beverages (Exemptions to this restriction may be made by prior approval from the General Manager on a case by case basis. Written approval needs to be attached to the Credit Card Expenditure Form.); 7. Weapons of any kind or explosives; 8. Relocation expenses; 9. Non-QAHC travel related expenses; 10. Entertainment and recreation (It is not permissible to purchase food, drink and entertainment for recreational purposes or for consumption by the cardholder and any others in the style of a corporate expense account. It is, however, permissible to purchase food, drink and entertainment for group activities including workshops and training sessions which are directly linked to health promotion activities or for fundraising activities which have been pre-approved by the General Manager. 2

3 A cardholder who makes an unauthorised purchase with the card or uses the card in an inappropriate manner will be subject to revocation of the credit card, and disciplinary action including restitution to QAHC for unauthorised purchases, possible card cancellation, termination of employment at QAHC, and criminal prosecution. If any item purchased with a credit card is not acceptable, arrangements must be made for a return for credit or an exchange. A cash refund or cheque is prohibited unless the vendor insists that a refund must be by cash or cheque, and then the funds must be deposited immediately with QAHC. 9.0 Credit Card Use Process 1. The purpose and amount of planned expenses should be approved by your line manager/supervisor prior to making the expense and be within the annual budget set for the particular project. This approval should be documented in an prior to any purchase being made. 2. The cardholder must ensure the following authorisation/documentation is completed each time a credit card is used. a. When used in-store, the cardholder must sign and retain the credit card receipt; b. When used over the Internet, the cardholder must print off, sign, and retain a copy of the electronic receipt; c. When used over the phone, the cardholder must enter the date and receipt number provided on to the Credit Card Expenditure Form. 3. All credit card receipts (and credit notes) bearing the signature of the cardholder, or the Internet electronic receipt, must be attached to a duly completed Credit Card Expenditure Form. Only a single purchase is to be attached to a Credit Card Expenditure Form. 3. All Credit Card Expenditure Forms are to be despatched to the line manager/supervisor as soon as possible after incurring the expense, for approval by signature. 4. After signing the Expenditure Form, the line manager must return the Credit Card Expenditure Form to the Senior Finance Officer within one working day for processing and payment. 5. On-line Credit Card Statements will be reconciled fortnightly by the Senior Finance Officer against each cardholder s respective Credit Card Expenditure Forms. 6. Cardholders who do not provide their Credit Card Expenditure Forms on time may have their credit card suspended until the Forms are received. Continued or repeated noncompliance with this Policy will result in cancellation of the credit card and such other actions as appropriate Cardholder responsibilities Cardholders are responsible for the following security measures for the use of their Card: 1. Cardholders must seek approval of the purpose and amount of their expenditure from their line manager/supervisor prior to any planned expenditure being made. Cardholders 3

4 cannot authorise their own expenditure nor have a subordinate counter-sign for them. Cardholders must retain transactional evidence to support all charges. An acceptable receipt for business expenses on the credit card is an original receipt. 2. Card purchases without receipts are ultimately the responsibility of the user. 3. Reimbursement for return of goods and/or services must be credited directly to the credit card account. 4. Consistent with current practice, staff meal allowances for staff who travel will be paid through the payroll system only. Credit cards are not to be used for staff meal allowances 5. Lost or stolen Cards must be reported and cancelled immediately to the ANZ s Lost/Stolen Cards Regional Office ( ). The Senior Finance Officer and the General Manager must be notified within 2 business days of this of the loss or theft of a card. 6. Staff members issued with a credit card are in a position of trust in regard to use of public funds. Improper or unauthorised use of the card may result in the cardholder being held liable for expenditures, criminal prosecution, and disciplinary action being brought against the cardholder, termination of card-use and/or termination of employment at QAHC. It is the responsibility of each individual cardholder to: 1. Safeguard the credit card and credit card account number at all times; lost or stolen credit cards must be reported to ANZ immediately; 2. Keep the credit card in a secure location at all times; 3. Not allow anyone else to use the credit card and/or credit card account number; 4. Obtain and retain original itemised receipts for goods and services purchased. All forms of cancelled checks and copies of credit card bills do not substitute for original receipts. An employee may be allowed to file an affidavit in lieu of a receipt if the original receipt is lost or a receipt is not obtained; 5. Submit the Credit Card Expenditure Form and documentation in a timely manner to their line manager/supervisor for payment processing; 6. Surrender the credit card and corresponding support documentation to the General Manager or Senior Finance Officer, as instructed, prior to separation from QAHC as requested; 7. Take any other steps necessary to ensure that the credit card is used only for authorised purposes. 8. QAHC shall conduct periodic reviews for proper card use. Credit card records will be audited from time to time Management and Supervisory Responsibilities Managers are required to give prior approval for the purpose and amount of planned credit card purchases. After purchase managers are to ensure the transactions are business 4

5 related and the cardholder has supplied supporting documentation. Any unusual transactions must be followed up with the cardholder immediately. Suspected breaches of this policy must be investigated without exception Goods and Services Tax QAHC is liable to pay GST and is also eligible in many instances to claim a GST input tax credit; All credits claimed must be supported by documentation. The Cardholder must retain all original documentation (receipts and invoices) outlining any GST component of a bill in accordance with the QAHC Card Policy. This is a key responsibility for all Cardholders Records Management All documentation associated with the application for a credit card will be maintained within the QAHC records management system in the Brisbane office. Receipts for all credit card transactions will be retained centrally by the Senior Finance Officer Audit An audit of cardholder purchases will occur on a monthly basis. In addition Internal Audit and external auditors will carry out audits from time to time. Queensland Association for Healthy Communities Inc October 2009 Acceptance of Policy I acknowledge that I have read and understood the Queensland Association for Healthy Communities Inc dated September 2009 and agree to abide with the Policy. Name: Date: 5