Division Funds

Credit Cards

I. POLICY

This directive governs the maintenance of all credit card accounts, and the issuance and use of all Bureau credit cards. Bureau credit cards are issued, controlled, and subject to the direction of the Director of the Office of Administration and Finance.

The use of department credit cards is not intended to take the place of the procurement procedures mentioned in this Chapter unless otherwise specified in this directive.

To this policy, each Bureau credit card is classified as one of the following types:

  1. Gasoline Cards
  2. Administrative Cards

II. AUTHORIZED EXPENDITURES – GASOLINE CARDS

The use of gasoline cards is limited to the purchase of fuel when:

  1. Traveling out-of-state, in a state vehicle, on Comptroller business.
  2. Authorized by the Comptroller’s Fleet Manager to make in-state purchases.
  3. Emergency in-state gasoline purchases when state facilities are unavailable.

III. AUTHORIZED EXPENDITURES – ADMINISTRATIVE CARDS

  1. Administrative cards may be used to purchase items needed for day-to-day operations such as office supplies and equipment repairs.
  2. There is a limit of $5,000 for any single item purchased on the credit card. Items costing over $5,000 must be approved by the Office of Administration and Finance and must be purchased by way of a purchase order.
  3. Four administrative cards are assigned to FEB. Three are in Annapolis, and one is at the Lab in Jessup.

NOTE: Fixed assets having a value of $500 or more must have an inventory label.

IV. RECORDS, DOCUMENTATION, & REVIEW

  1. Each person that is issued or controls a Bureau credit card account is responsible for obtaining receipts for all expenses.
  2. Gasoline card receipts will be submitted with a completed “Appendix J” form, at least monthly, to the card holder’s supervisor for review and then forwarded to the Comptroller’s Fleet Manager for payment.
  3. Administrative card receipts will be forwarded along with the monthly statement from the credit card company to the card holder’s supervisor for review and then to the Office of Administration and Finance for payment. These purchases will also be recorded in a Purchase Log maintained by the administrative card holder and reviewed by his or her supervisor.
  4. All cash handling activities are subject to periodic review by the Director, or designee.

V. LOST OR STOLEN CARDS

If a credit card is lost or stolen, it must be reported immediately to the Card Provider, the card holder’s supervisor, and the Office of Administration and Finance. The employee responsible for the lost or stolen credit card will submit a Bureau incident report.

VI. ADMINISTRATIVE OVERSIGHT

All funds and activities related to handling funds are subject to periodic review by the Bureau Director, Deputy Director, Agent In-Charge, or designee. Supervisors will immediately investigate any perceived improprieties.

VII. CANCELLATION

None.