8.2.1 ACCOUNTS FOR PAYMENT File No 2F0504 Location/Address Shire of Carnarvon Name of Applicant Shire of Carnarvon Author Stacy Martyn, Creditors Officer Financial Interest Nil Date of Report 15 October 2013 Summary To present the listing of accounts paid from the Municipal Fund and Trust Fund in accordance with the requirements of the Local Government (Financial Management) Regulations 1996. Background - Council delegated to CEO the exercise of its power under Financial Management Regulation 12 to make payments from Municipal Fund and Trust Fund. Statutory Environment Local Government Act 1995 – Section 5.42 Local Government (Financial Management) Regulations 1996 – Regulations 12 and 13 Policy Implications - All accounts are paid as per the Shire of Carnarvon’s 2012/13 Budget. Financial Implications Ongoing management of Council funds by providing Council with sufficient information to monitor and review payments made. Strategic Implications Strategy 5.4.2 of the Shire of Carnarvon Plan for the Future 2007-2010 requires the maintenance of a high standard of financial management. Voting Requirements Simple Majority Comment Accounts paid to 31 August 2013 are listed at Schedule No. 8.2.1 OFFICER’S RECOMMENDATION That the accounts paid to 31 May 2013 as listed in Schedule covering vouchers numbered from – BD1416 To BD1417 Bank Direct $ 13,639.50 44546 To 44589 Muni $ 123,463.37 7062 To 7069 Trust $ 15,339.30 EFT12042 To EFT12236 Muni $ 1,036,596.37 Totalling $1,189,038.54 be endorsed by Council. Sundry Creditors as at 30 September 2013 totalling $6,348,701.12 be noted. …………………………………(Author) …………….…..…………(Manager/CEO)
53
Embed
8.2.1 ACCOUNTS FOR PAYMENT File No - Shire of … ACCOUNTS FOR PAYMENT File No 2F0504 Location/Address Shire of Carnarvon Name of Applicant Shire of Carnarvon Author Stacy Martyn,
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
8.2.1 ACCOUNTS FOR PAYMENT File No 2F0504 Location/Address Shire of Carnarvon Name of Applicant Shire of Carnarvon Author Stacy Martyn, Creditors Officer Financial Interest Nil Date of Report 15 October 2013 Summary To present the listing of accounts paid from the Municipal Fund and Trust Fund in accordance with the requirements of the Local Government (Financial Management) Regulations 1996. Background - Council delegated to CEO the exercise of its power under Financial Management Regulation 12 to make payments from Municipal Fund and Trust Fund. Statutory Environment Local Government Act 1995 – Section 5.42 Local Government (Financial Management) Regulations 1996 – Regulations 12 and 13 Policy Implications - All accounts are paid as per the Shire of Carnarvon’s 2012/13 Budget. Financial Implications Ongoing management of Council funds by providing Council with sufficient information to monitor and review payments made. Strategic Implications Strategy 5.4.2 of the Shire of Carnarvon Plan for the Future 2007-2010 requires the maintenance of a high standard of financial management. Voting Requirements Simple Majority Comment Accounts paid to 31 August 2013 are listed at Schedule No. 8.2.1 OFFICER’S RECOMMENDATION That the accounts paid to 31 May 2013 as listed in Schedule covering vouchers numbered from – BD1416 To BD1417 Bank Direct $ 13,639.50 44546 To 44589 Muni $ 123,463.37 7062 To 7069 Trust $ 15,339.30 EFT12042 To EFT12236 Muni $ 1,036,596.37 Totalling $1,189,038.54 be endorsed by Council. Sundry Creditors as at 30 September 2013 totalling $6,348,701.12 be noted. …………………………………(Author) …………….…..…………(Manager/CEO)
Sep-13 SHIRE OF CARNARVON
LOCAL GOVERNMENT ACT 1995
List of accounts to the Full Council Meeting 29th October 2013
for confirmation in respect to accounts already paid.
VCHR NO. PAYEE DESCRIPTION MUNI BANK TRUSTBANK
DIRECT
762 MERCHC/C - MERCHANT FEES CIVIC CENTRE MERCHANT FEES CIVIC CENTRE 29.00
762 BPay - BPAY FEES BPAY FEES 34.50
762 MERCHC/C - MERCHANT FEES CIVIC CENTRE MERCHANT FEES CIVIC CENTRE 96.74
44557 SHIRE OF CARNARVON MUNICIPAL FUND Payroll deductions 510.00
44558 TELSTRA AUSTRALIA TELEPHONE ACCOUNTS 742.99
44559 DIGITAL MONOPOLY P/L DESIGN A NEW THEME FOR THE SHIRE OF CARNARVON WEBSITE 2640.00
44560 HORIZON POWER ELECTRICITY ACCOUNTS 5956.10
44561 TELSTRA AUSTRALIA TELEPHONE ACCOUNTS 4391.95
44562 ARISTOCAT 2 MONKEY MIA CARNARVON VISITORS CENTRE BOOKINGS 301.00
44563 AUSTRALIA POST POSTAGE 595.82
44564 CAPRICORN CARAVAN PARK CARNARVON VISITORS CENTRE BOOKINGS 306.25
44565 CARNARVON BEACH CANAL RETREAT CARNARVON VISITORS CENTRE BOOKINGS 3780.86
44566 CARNARVON BUS CHARTER CARNARVON VISITORS CENTRE BOOKINGS 2480.61
44567 CARNARVON HOTEL CARNARVON VISITORS CENTRE BOOKINGS 568.73
44568 HEALTH DEPARTMENT OF W.A. REGISTRATION - LIAM RYDER MOSQUITO MANAGEMENT COURSE 21 - 25 OCTOBER 2013 1100.00
44569 HORIZON POWER ELECTRICITY ACCOUNTS 27533.27
44570 OUTBACK OASIS CARAVAN PARK CARNARVON VISITORS CENTRE BOOKINGS 354.37
44571 PFD FOOD SERVICES PTY LTD ICECREAMS FOR RETAIL AT THE CARNARVON VISITOR CENTRE 652.05
44572 SHINE AVIATION SERVICES Plane charter for Children's Book Week 2013 990.00
44573 SUPERIOR LAWNS AUSTRALIA 800 SQ METERS VELVETENE TURF FOR TOWN BEACH 6160.00
44574 WATER CORPORATION WATER ACCOUNTS 427.99
44575 MICHAEL BARNES FUEL AT GASCOYNE JUNCTION-NO FUEL CARD 115.48
44576 BAYVIEW CARNARVON VISITORS CENTRE BOOKINGS 1283.62
44577 BLACKWOODS GERALDTON TINS 125 X 1.0 X 22MM ULTRA THIN DISCS P/NO 0100 1886 22.00
44578 BUDGET MOTEL - MIDLAND ACCOMMODATION + ALL CHARGES LUKE DE SOUSA THEO BRUGMAN CHECKING IN 26TH AUGUST 2013
CHECKING OUT 31 AUGUST 2013
1405.30
44579 CARNARVON HOTEL CARNARVON VISITORS CENTRE BOOKINGS 153.12
44580 EXMOUTH CAPE HOLIDAY PARK CARNARVON VISITORS CENTRE BOOKINGS 87.50
44581 HERITAGE RESORT SHARK BAY Accommodation, meals Mike Barnes 28.08.2013 - 29.08.2013 198.50
44582 HILL, DANNIELLE REIMBURSEMENT FOR HOUSEHOLD ITEMS PURCHASED FOR 7 AIRPORT CRESCENT 412.28
44583 HORIZON POWER ELECTRICITY ACCOUNTS 1072.17
44584 TAMAS KAPITANY REFUND OF OVER PAYMENT ON RATES NOTICE A3610 508.23
44585 KLEENHEAT GAS PTY LTD GAS RENTAL- JUBILEE HALL FRANCIS STREET 463.83
44586 SHIRE OF CARNARVON MUNICIPAL FUND BUILDING LICENCE FEE FOR REFURBISHMENT OF THE LIBRARY ART GALLERY BCITF(T835) 12323.35
44587 SENSIS PTY LTD PHONE LISTING UNDER TOURIST ATTRACTIONS AND SERVICES FOR THE CARNARVON VISITOR CENTRE IN
WHILE AND YELLOW PAGES
117.92
44588 SPRAYLINE SPRAYING EQUIPMENT x Hypro Roller Pump as discussed 742.50
44589 WATER CORPORATION WATER ACCOUNTS 11354.20
TOTAL 1,160,059.74 15,339.30 13,639.50
TOTAL CHEQUES 123,463.37
TOTAL EFT 1,036,596.37
TOTAL 1,189,038.54
Page 5 of 5
8.2.2 FINANCIAL ACTIVITY STATEMENT – 30 SEPTEMBER 2013
File No 2F0513 Location/Address ‐ Name of Applicant ‐ Author Sa Toomalatai, Manager Finance Financial Interest Nil Date of Report 23 October 2013 Summary The September 2013 monthly financial activity report is presented for Council acceptance ‐ see Schedule 8.2.2. Background ‐ Statutory Environment Presentation of a monthly financial activity report is required by the Local Government Act (section 6.4) and Local Government (Financial Management) Regulation 34 (1). Policy Implications ‐ Financial Implications ‐ Strategic Implications Strategy 5.4.2 of the Shire of Carnarvon Plan for the Future 2007‐2010 requires the maintenance of a high standard of financial management. Voting Requirements Simple majority Comment September 2013 Budget variances reported at Sub Program Level –
Operating Expense Rate Revenue ‐ Variation of $21,047. Over expenditure due to Legal Expenses for Rates debt recovery. Administration General – Variation of ‐$55,705. Under expenditure due to YTD Budget Allocation. Law Enforcement – Variation of ‐$12,848. Under expenditure due to YTD Budget Allocation. Other Law, Order, Public Safety – Variation of $62,709. Over expenditure due to YTD Budget Allocation. Community Development Services – Variation of ‐$31,855. Under expenditure due to YTD Budget Allocation. Youth Development Strategy – Variation of ‐$40,154. Under expenditure due to YTD Budget Allocation. Sanitation/Refuse Site – Variation of ‐$122,700. Under expenditure due to YTD Budget Allocation. Protection of Environment – Variation of ‐$20,772. Under expenditure due to YTD Budget Allocation. Town Planning & Reg Development – Variation of ‐$44,778. Under expenditure due to YTD Budget Allocation. Other Community Amenities – Variation of ‐$22,773. Under expenditure due to YTD Budget Allocation. Public Halls & Civic Centres – Variation of ‐$621,031. Under expenditure due to YTD Budget Allocation. Swimming Areas & Beaches – Variation of ‐$42,266. Under expenditure due to YTD Budget Allocation. Other Recreations & Sport – Variation of ‐$258,134. Under expenditure due to YTD Budget Allocation. Maintenance Streets, Roads & Bridges – Variation of ‐$5,146,755. Under expenditure due to YTD Budget Allocation. Aerodromes – Variation of ‐$21,464. Under expenditure due to YTD Budget Allocation. Rural Services – Variation of ‐$45,056. Under expenditure due to YTD Budget Allocation. Tourism & Area Promotion – Variation of $58,131. Over expenditure due to YTD Budget Allocation. Offset to this expenditure is at income variance for Tourism & Area Promotion. Building Control – Variation of ‐$35,096. Under expenditure due to YTD Budget Allocation. Other Economic Services – Variation of ‐$54,673. Under expenditure due to YTD Budget Allocation. Public Works Overheads – Variation of $40,581. Over expenditure due to YTD Budget Allocation. Plant Operation Costs – Variation of $13,558. Over expenditure due to YTD Budget Allocation.
Operating Income Rate Revenue – Variation of ‐$23,644 due to additional Rates income received and recoup of Legal Expenses through Rates debt recovery process. Other General Purpose Funding – Variation of $244,541 due to YTD Budget Allocation. Council Staff – Variation of ‐$361,830 is due to anticipated asset disposal of 1 Salmond Court due to sale of this property. Sanitation/Refuse Site – Variation of ‐$239,978 due to income received from levy of rubbish charges via Rate Billing process and income from tip fees. Public Halls & Civic Centres – Variation of ‐$28,619 due to receipt of Grant funds earlier than anticipated. Other Recreation & Sport – Variation of ‐$1,703,152 due to receipt of grant funds earlier than anticipated. Libraries –Variation of $1,709,724 due to Grant funds not yet received. Construction Streets, Roads & Bridges – Variation of ‐$191,038 due to receipt of Grant funds earlier than anticipated. Maintenance Streets, Roads & Bridges – Variation of $4,700,000 due to YTD Budget Allocation. Aerodromes – Variation of $88,656 due to YTD Budget Allocation. Tourism & Area Promotion – Variation of ‐$68,087 due to YTD Budget Allocation. Unclassified – Variation of ‐$16,158 due to receipt of funds with no reference for payment into holding account. Reallocation of funds into correct accounts upon receipt of remittance advice or refunds to be processed. Capital Expenditure Law Enforcement – Variation of ‐$10,000. Under expenditure due to YTD Budget Allocation. Council Staff – Variation of ‐$300,000. Under expenditure due to YTD Budget Allocation. Sanitation/Refuse Site – Variation of ‐$299,790. Under expenditure due to YTD Budget Allocation. Swimming Areas & Beaches – Variation od ‐$19,000. Under expenditure due to YTD Budget Allocation. Other Recreation & Sport – Variation of ‐$55,954. Under expenditure due to YTD Budget Allocation. Libraries – Variation of $196,405. Over expenditure due to YTD Budget Allocation. Construction Streets, Roads & Bridges – Variation of ‐$67,438. Under expenditure due to YTD Budget Allocation. Aerodromes – Variation of ‐$184,535. Under expenditure due to YTD Budget Allocation. Plant, Purchase & Disposal – Variation of ‐$14,167. Under expenditure due to YTD Budget Allocation. OFFICER’S RECOMMENDATION That Council
1. Receive the Statement of Financial Activity covering the period 30 September 2013. ………………………………… (Author) ………………………………….. (Manager/CEO)
(8,774,622) (14,637,741) (58,019,114) 5,863,119 ‐40.05%LessDepreciation ‐ 1,308,543 5,234,131 ‐100.00%Loss on Sale of Assets ‐ ‐ ‐ Profit on Sale of Assets ‐ ‐ (1,136,959)
Capital
LAND & BUILDINGS (2,380,695) (2,840,034) (11,948,195) 459,339 19.3%
8.2.3 INVESTMENTS AS AT 30 SEPTEMBER 2013 File No 2F0502 Location/Address ‐ Name of Applicant ‐ Author Sa Toomalatai, Manager Finance Financial Interest ‐ Date of Report 23 October 2013 Summary To seek Council’s endorsement of surplus funds invested to 30 September 2013 Background The attached monthly report on investments (Schedule No. 8.2.3) has been compiled in accordance with the reporting framework included as part of Council’s investment policy. Statutory Environment Section 6.14 of the Local Government Act 1995 grants Council the power to invest surplus funds. Policy Implications The investment report is produced in accordance with Council’s investment policy. Financial Implications ‐ Strategic Implications Strategy 5.4.2 of the Shire of Carnarvon Plan for the Future 2007‐2010 requires the maintenance of a high standard of financial management. Voting Requirements Simple Majority Comment ‐ OFFICER’S RECOMMENDATION That the report on investments held as at 30 September 2013 be received. ………………………………… (Author) …………………………………..(Manager/CEO)
Fund Amount Type Interest Term Maturity Date Invested with
Municipal 6,565,841.54 Online Cash Management 4.50% On call On call ANZ Bank
Trust 221,421.13 Cash Management Daily return On call On call ANZ Bank
Reserves 270.99 Cash Management Daily return On Call On Call ANZ Bank3,136,941.80 Online Cash Management 4.50% On Call On Call ANZ Bank
Short Term Investments 17,846,089.62 Term Deposit 2.45% 30 Days 01.10.2013 WA Treasury Corp5,301,236.68 Term Deposit 3.64% 90 Days 15.12.2013 ANZ Bank
33,071,801.76
SHIRE OF CARNARVONINVESTMENTS HELD AS AT 30 SEPTEMBER 2013
8.2.4 CARNARVON HERITAGE GROUP
File No 2F0511
Location/Address Carnarvon Shire Name of Applicant Carnarvon Heritage Group Author Charlie Brown, Director Corporate & Community Services Financial Interest Nil Date of Report 29TH October 2013 Summary To consider a request from the Carnarvon Heritage Group. The group is requesting council waive water charges from the commencement of their lease July 2007, until April 2012, when they advised council that the new toilets had been commissioned. Background The Carnarvon Heritage Group signed a lease with council for Lot 1231 on Deposited Plan 216524 and being the whole of the land comprised in record of qualified certificate of crown land title volume LR3023 folio 830. (Figure 1)
(Figure 1) Statutory Environment Policy Implications Consultation Consultation with Carnarvon Heritage Group
Financial Implications Should council agree to write off the debt, a loss of income would occur. Strategic Implications
Outcome 1.1 Increased tourism within the region
Promote and support local and regional tourism initiatives.
Facilitate the opportunities and funding options for niche tourism products and experiences.
Implement and regularly review the tourism strategy for the Carnarvon Shire.
Enhance and maintain existing Shire tourism facilities (also refer to 2.6.1).
Voting Requirements Absolute Majority Comment The Carnarvon Heritage Group has after a meeting with myself and Councillor Gibbings, requested the following;
That the lease agreement for the lighthouse keepers cottage museum reserve be amended to remove responsibility upon CHG from water costs prior to 24 April 2012
Shire accept reimbursement from CHG for the most recently received 24th April 2012 to 23rd April 2013 account as April 2012 was the approximate time that the CGH had committed to providing new public toilets in the Interpretive Centre and to which Council made a Capital contribution.
Council to Transfer the service meter and cost responsibility to CHG in 2014 in time for the opening of the Interpretive Centre.
Although the toilets sits within the leased lot no water charges were raised to the Carnarvon Heritage Group as it was believed, without reference to the plan that the lot followed the fence line which places the toilets outside the leased lot. This being so no reference can be found that this matter was referred back to council and only came to light in late 2009 when, due to a burst water pipe an excessive large bill was received by council. The officer at the time, after checking the lease then sought reimbursement of this and future accounts from the Carnarvon Heritage Group in accordance with the signed lease. Council has previously resolved to write off 50% ($3082.83) of the account that related to the period of the burst pipe, whilst their current application involves a further amount of $19,980.91 Council have currently committed funding of $111,000.00 over the current and next two financial years as well as previous contributions of $335,455 over the past five years to the Carnarvon Heritage Group. OFFICER’S RECOMMENDATION That council
1. agree to write of the debt of $19,980.91 owing by the Carnarvon Heritage Group. 2. The current lease be amended to reflect water charges until April 2012 be borne by council.
3. Water corporation be requested to transfer the service to the Carnarvon Heritage Group. 4. Carnarvon Heritage Group be advised that council will not entertain any further requests for
Location/Address Carnarvon Shire Name of Applicant NA Author Charlie Brown, Director Corporate & Community Services Financial Interest Nil Date of Report 29TH October 2013 Summary To update councils Credit Card policy in line with the Local Government Operational Guideline Number 11 Use of Corporate Credit Cards. Background As council are aware there is currently a review in process of all council policies. It is considered prudent to bring this policy to council immediately for adoption. Statutory Environment Policy Implications This agenda item creates a replacement policy Consultation Financial Implications Strategic Implications
Outcome 5.2 A high standard of governance and accountability.
Maintain a high standard of corporate planning and reporting.
Ensure compliance with all relevant legislation and regulations.
Develop and implement audit and risk management processes.
Develop an understanding of the roles and responsibilities of elected members.
Implement ongoing professional development of best practice governance for elected members and staff.
Voting Requirements Absolute Majority Comment It was recently noted that Councils Corporate Credit Card Policy, F001 did not consider all the matters suggested in Local Government Operational Guideline 11 Use of Corporate Credit Card. The proposed policy as present does consider all these matters and is considered appropriate.
OFFICER’S RECOMMENDATION That council adopt proposed policy “F001 Corporate Credit Card” as presented. …………………………………(Author) …………….…..…………(Manager/CEO)
Current Policy
POLICY NUMBER F001 POLICY CORPORATE CREDIT CARD DEPARTMENT FINANCE COUNCIL RESOLUTION Amended by Council FC 20/2/07 – 27 February 2007
A corporate credit card will be issued to the Chief Executive Officer and designated Senior Employees of the Shire of Carnarvon to expedite authorised business expenditures on behalf of the Shire, therefore improving administrative practices and effective cash management. Definitions Credit Cards – is defined as a facility allowing the card holder to pay for goods and services on credit. Business Expenses – is defined as any expense necessary to the conduct of the business or is allowed under the terms of the employee’s contractive employment with the Shire or relevant Council policies. Personal Expense – is defined as any expense not of a business nature. Corporate Credit Card Purchasing 1. The Chief Executive Officer and designated Senior Employees only to use the corporate
credit card for business expense purchasing of goods and services on behalf of the Shire of Carnarvon.
2. Cash withdrawals are strictly prohibited. 3. The corporate credit card credit limit will be set by Council and reviewed as required.
The current limit on the Shire of Carnarvon corporate credit card is $4000. 4. Personal expenditure on the Shire of Carnarvon’s corporate credit card is strictly
prohibited. 5. All purchases by the Shire of Carnarvon’s corporate credit card must be accompanied by
an appropriate tax invoice/receipt to ensure the Shire is able to claim all input tax credits in accordance with the requirements with the Australian Taxation Office.
6. In the event individual invoices/receipts are not available then the corporate credit card statement of expenditure is to be utilised to claim income tax credits under the condition that this statement complies with the Australian Taxation Office requirements.
Reporting Requirements 1. The Shire of Carnarvon corporate credit card statement of expenditure is to be endorsed
by the incurring officer and in doing so, acknowledges that all expenditure incurred was in accordance with this policy.
2. The endorsed credit card statement of expenditure is to be further endorsed by 3. The Manager, Corporate Services, and clearly identified in the monthly Accounts for
Payment as a ‘Credit Card Payment’.
General Conditions 1. The Chief Executive Officer and designated Senior Employees must surrender their Shire
of Carnarvon credit cards upon cessation of duties as Chief Executive Officer or as a Senior Employee, or at such other time and under such conditions as determined by the Council.
2. All corporate credit card incentives (eg. Fly buys) are not to be acquired or accumulated by the Chief Executive Officer and designated Senior Employees for their personal use or gain.
Any such credit card incentives associated with the Shire of Carnarvon’s corporate credit
card are to be utilised for the benefit of the Shire of Carnarvon’s business expense operations only.
3. All expired Shire of Carnarvon corporate credit cards are to be destroyed by the CEO upon receipt of a new or replacement card.
4. Any breach of this policy is to be reported to Council for information and appropriate action.
Proposed Replacement Policy
POLICY NUMBER F001 POLICY CORPORATE CREDIT CARD DEPARTMENT Corporate & Community Services COUNCIL RESOLUTION 29th October 2013
1. Objective
All cardholders must have either the authority or delegated authority to commit Council to expenditure. The Council must approve Corporate Credit Cardholders.
2. Personal Use
The credit card is for official Council business only and is not to be used to obtain personal items under any circumstances. Breaches may constitute disciplinary action in accordance with Council‘s policies, the immediate withdrawal of the facility and possible action under the Criminal Code.
3. Use by Persons other than the Cardholder
Cardholders must not allow their card to be used by other persons per condition 18 of the Visa Business Card Conditions of Use, even in absences. This is to ensure that the cardholder has full responsibility for the use of the card and breaches of this condition will result in the Council being liable for any unauthorised transactions.
4. Corporate Credit Cardholder Responsibilities
4.1 Ensure corporate credit cards are maintained in a secure manner and
guarded against improper use.
4.2 Corporate credit cards are to be used only for Council official activities, there is no approval given for any private use.
4.3 All documentation regarding a corporate credit card transaction is to be
retained by the cardholder and produced as part of the reconciliation procedure.
4.4 Credit limits are not to be exceeded.
4.5 Purchases on the corporate credit card are to be made in accordance with
Shire of Carnarvon - Purchasing Policy.
4.6 Reconciliation is to be completed within 7 days of the date of the corporate credit card statement being issued.
4.7 Corporate credit cards are to be returned to the Director Corporate and Community Services on or before the employee‘s termination date with a full acquittal of expenses.
4.8 All cardholder responsibilities as outlined by the card provider.
5.1 Corporate Credit Card statement accounts will be issued to the relevant cardholder
who will, within 7 days, acquit the transactions on the account. A template is attached to this policy identifying the reconciliation requirements.
5.2 Transactions will be supported by a GST invoice stating the type of goods purchased,
amount of goods purchased and the price paid for the goods. The receipt shall meet the requirements of the Goods and Services Tax Act 1999 to enable a GST rebate to be applied.
5.3 Transactions shall be accompanied by a job number for costing purposes.
5.4 If no supporting documentation is available the cardholder will provide a declaration
detailing the nature of the expense and must state on that declaration all expenditure is of a business nature‘. Approval of this expense is referred to the Chief Executive Officer for a decision.
5.5 Should approval of expenses be denied by the Chief Executive Officer
recovery of the expense shall be met by the cardholder.
5.6 The cardholder shall sign and date the credit card statement with supporting documentation attached stating all expenditure is of a business nature.
5.7 A monthly report of all credit card transactions will be included in the
accounts for payment report presented to Council.
6. Use of Cards
Corporate Credit Cards must not be used to purchase fuel products for Council vehicles unless in exceptional circumstances – a fuel card should be used for this purpose where possible.
7. Disputed Transactions
Council is responsible for paying all accounts on the monthly credit card statement and the bank processes a direct debit from Council‘s operating bank account for such.
When a Cardholder believes that charges are incorrect they should first contact the supplier to determine the causes of the discrepancy and if necessary the Creditors Officer will notify the bank in writing.
Any amounts in dispute must be highlighted on the copy of the Cardholders statement and a copy of the written notification to the bank attached.
8. Cancelled Cards
Cancellation of a Credit Card may be necessary where the:
o Cardholder changes job function within Council o Cardholder terminates employment with Council o Council terminates employment with the Cardholder o Card is no longer required o Cardholder has not adhered to set procedures o Misuse of the Credit Card.
9. Review of Corporate Credit Card Use
All receipts and documentation will be reviewed and any expenses that do not appear to represent fair and reasonable business expenses shall be referred to the Chief Executive Officer for a decision.
10. Procedures for Lost, Stolen and Damaged Cards
The loss or theft of a credit card must be immediately reported by the cardholder to the card provider regardless of the time or day discovered. The cardholder must also formally advise the Director Corporate and Community Services of the loss or theft on the next working day.
Advice of a damaged card is to be provided to the Director Corporate and Community Services who will arrange a replacement.
11. Additional Cardholders
The CEO is the primary cardholder for the City and may delegate additional cardholders within the City‘s approved total credit limit.
12. Corporate Credit Cardholder Agreement
I (insert cardholder name) acknowledge and accept the below listed conditions of use of the Shire of Carnarvon Corporate Credit Card:
12.1 Ensure corporate credit cards are maintained in a secure manner and
guarded against improper use.
12.2 Corporate credit cards are to be used only for Shire of Carnarvon official activities, there is no approval given for any private use.
12.3 Ensure no one else uses the credit card.
12.4 All documentation regarding a corporate credit card transaction is to be
retained by the cardholder and produced as part of the reconciliation procedure.
12.5 Credit limits are not to be exceeded.
12.6 Observe all cardholder responsibilities as outlined by the card provider.
12.7 Purchases on the corporate credit card are to be made in accordance with Shire of Carnarvon Purchasing Policy.
12.8 Reconciliation is to be completed within 7 days of the date of credit card
statement being issued on the supplied template.
12.9 Transactions will be supported by a GST invoice stating the type of goods purchased, amount of goods purchased and the price paid for the goods. The receipt shall meet the requirements of the Goods and Services Tax Act 1999 to enable a GST rebate to be applied.
12.10 Transactions shall be accompanied by a job number, cost centre and element type for
costing purposes.
12.11 If no supporting documentation is available the cardholder will provide a declaration detailing the nature of the expense and must state on that declaration all expenditure is of a business nature. Approval of this expense is referred to the Chief Executive Officer for a decision.
12.12 Should approval of expenses be denied by the Chief Executive Officer
recovery of the expense shall be met by the cardholder.
12.13 The cardholder shall sign and date the corporate credit card statement with supporting documentation attached stating all expenditure is of a business nature.
12.14 Lost or stolen cards shall be reported immediately to the card provider and a written
account of the circumstances shall be provided to the Director Corporate and Community Services on the next working day.
12.15 Credit cards are to be returned to the Director Corporate and Community
Services on or before the employees termination date with a full acquittal of expenses.
Failure to comply with any of these requirements could result in the card being withdrawn from the employee. In the event of loss or theft through negligence or failure to comply with the Shire of Carnarvon Corporate Credit Card Policy any liability arising may be passed on to the cardholder.
Signed: (cardholder) Date: (insert date)
Creditor
Description
COA/Job
CC
EM
Corporate Credit Card Reconciliation Template Trans Date
Please attach all invoices to this template, noting the following:
1.must be a valid tax invoice (please contact Creditors if you have any queries regarding this) 2.a job number, cost centre and element type must be allocated for each invoice
3.please state what each invoice is for i.e. flights to Melbourne for Water Conference, lunch for supervisors
4.if item is food/beverage/entertainment related please record who was in attendance i.e. 2 staff members, 4 elected members, 2 others
**If no tax invoice is supplied a declaration of expenditure must be provided for consideration to the Chief Executive Officer. I certify that all the purchases are of