1 Basic Polic ie s for Small Gove r nme nts E xample for r e - - PDF document

1 Basic Polic ie s for Small Gove r nme nts

2

• Diffe re nc e b e twe e n a po lic y a nd

pro c e dure

• Po lic ie s:
• Co mmunic a te a n o rg a niza tio n’ s c ulture ,

va lue s, a nd philo so phy.

• L

a y the g ro undwo rk fo r the wo rk c ulture .

• Wha t is in a g o o d po lic y?

Basic Polic ie s for Small Gove r nme nts What is a polic y?

3

• Po lic ie s sho w the “why.”
• Pro c e dure s te ll the “ho w.”
• Pro c e dure s o utline :
• Who is re spo nsib le fo r e a c h ta sk
• Wha t ste ps the y ne e d to ta ke
• Who the y ne e d to re po rt to

Basic Polic ie s for Small Gove r nme nts What is a pr

• c e dur

e ?

2

4

• Diffe re nc e b e twe e n a po lic y a nd a

pro c e dure :

• Po lic ie s de te rmine ho w muc h time a n

e mplo ye e c a n ta ke .

• Pro c e dure s e nsure tha t e mplo ye e s kno w

wha t to do .

Basic Polic ie s for Small Gove r nme nts E xample for r e que sting vac ation time :

5

• I

mpro ve c o mmunitie s a nd inte ra c ting with c itize ns

• Ca rry o ut fe de ra l a nd sta te pro g ra ms a nd la ws
• Ma inta in a c c ura te re c o rds
• E

nsure e mplo ye e s a b ide b y re g ula tio ns

• Co mmunic a te c le a r g o a ls a nd e xpe c ta tio ns
• E

nsure e mplo ye e s kno w po lic ie s a nd pro c e dure s

• Pro mo te c o nsiste nc y a c ro ss o rg a niza tio ns

Basic Polic ie s for Small Gove r nme nts Why do polic ie s and pr

• c e dur

e s matte r :

6

• Cre dit Ca rds
• T

ra ve l E xpe nse s

• Ca sh Ma na g e me nt
• Pe rso nne l
• Pe rso na l I

nfo rma tio n

• No te : T

his is no t a n a ll-inc lusive list o f po lic ie s.

Basic Polic ie s for Small Gove r nme nts Sample polic ie s:

3

7

• Ge ne r

al Pr

• visions - E

nac te d HB 312 / OR C § 9.21

• E

ffe c tive date : No ve mb e r 2, 2018

• By F

e b rua ry 2, 2019 e a c h e ntity must a do pt a writte n po lic y fo r the use o f c re dit c ard ac c o unts

• I

f yo ur e ntity c urre ntly do e s no t use c re dit c a rds, yo u must ado pt a po lic y prio r to using o r o pe ning a c re dit c ard ac c o unt

• Due to the inc re ase d risk and ability to c o nduc t AT

M tra nsa c tio ns via de b it c a rd, HB 312 pro hibits the use o f a de bit c ard e xc e pt fo r law e nfo rc e me nt purpo se s a nd de bit/ g ift c ards whic h are tie d to g rant mo ne ys.

Basic Polic ie s for Small Gove r nme nts Cr e dit Car d Polic ie s

8

• Po lic y Re q uire me nts:
• Appo intme nt o f c o mplia nc e o ffic e r
• Autho rize d use rs
• T

ype s o f e xpe nse s

• Ac q uisitio n, use a nd ma na g e me nt o f

c re dit c a rd

• Sub mitting ite mize d re c e ipts
• I

ssua nc e , re issua nc e , c a nc e lla tio n a nd lo st o r sto le n c re dit c a rds

• Ma ximum c re dit limit o r limits
• Ac tio ns o r o missio ns tha t q ua lify a s

misuse o f a c re dit c a rd a c c o unt

Basic Polic ie s for Small Gove r nme nts Cr e dit Car d Polic ie s (c ontinue d)

9

• Additio na l Re so urc e s:
• AOS Bulle tin 2016-004 - “Cre dit Ca rd

Ca sh Withdra ws a nd Cre dit Ca rd Co ntro ls in Ge ne ra l”

• AOS Be st Pra c tic e s De c e mb e r 2017 –

“Ho w to Minimize the Risk o f Cre dit Ca rd Ab use ”

• AOS Bulle tin 2018-003 - “Ho use Bill 312

Ame ndme nts to Re g ula te the Usa g e o f Cre dit a nd De b it Ca rds”

Basic Polic ie s for Small Gove r nme nts Cr e dit Car d Polic ie s (c ontinue d)

4

10

• Ado pt fo rma l po lic ie s a nd pro c e dure s fo r the

re imb ursing o f tra ve l e xpe nse s fo r e mplo ye e s. T his po lic y sho uld inc lude , a t a minimum:

• an amo unt to be paid fo r mile ag e ;
• maximum amo unts to be paid fo r me als and
• ve rnig ht sta ys;
• a nd do c ume ntatio n re q uire d to b e sub mitte d to the

F isc a l Offic e r fo r re imb urse me nt.

• Upda te s fro m the I

RS:

• T

he sta nda rd mile a g e ra te s fo r c a r, va n, pic kup o r pane l truc k are update d e ac h ye ar.

• T

he sta nda rd mile a g e ra te fo r b usine ss is b a se d o n a n a nnua l study o f the fixe d a nd va ria ble c o sts o f

• pe rating an auto mo bile .

Basic Polic ie s for Small Gove r nme nts T r ave l E xpe nse Polic ie s

11

• Ne e d to ha ve po lic ie s a ddre ssing
• I

nve stme nts – ve ry c o mplic a te d

• Ca sh o n ha nd – ho w lo ng to ho ld?
• Pe tty c a sh – re ple nishme nt & re c e ipts
• F

und b a la nc e re q uire me nts – 1 mo nth o r mo re ?

• Co lla te ra l with b a nks.

Basic Polic ie s for Small Gove r nme nts Cash Manage me nt Polic ie s

12

• F
• rma l le a ve (sic k/ va c a tio n/ pe rso na l)

po lic ie s a nd a c c rua l ra te s

• Wo rking ho urs & b re a ks
• Co mpe nsa tio n ra te s
• E

va lua tio ns

• No te : T

his c an be c o mple x and might re quire the use o f an e xpe rt in human re so urc e manage me nt.

Basic Polic ie s for Small Gove r nme nts Pe r sonne l Polic ie s

5

13

• Inc lude s: Pe rso na lly ide ntifia ble info rma tio n, SSN &
• the r info rma tio n.
• Ohio Re v. Co de Se c tio n 1347.05 sta te s e ve ry sta te o r

lo c a l a g e nc y tha t ma inta ins a pe rso na l info rma tio n syste m sha ll:

• Appo int a re spo nsible individual
• Ado pt and imple me nt rule s
• Info rm e ac h o f its e mplo ye e s
• Spe c ify disc iplinary me asure s
• Info rm a pe rso n
• De ve lo p pro c e dure s
• T

ake re aso nable pre c autio ns

• Co lle c t, maintain, and use
• F

urthe r, Ohio Re vise d Co de Se c tio n 1347.07 sta te s a sta te o r lo c a l a g e nc y sha ll o nly use the pe rso na l info rma tio n in a pe rso na l info rma tio n syste m in a ma nne r tha t is c o nsiste nt with the purpo se s o f the syste m.

Basic Polic ie s for Small Gove r nme nts Pe r sonal Infor mation Polic ie s 88 E. Broad St. Columbus, Ohio 43215 Phone: (800) 282-0370 E-mail: ContactUs@OhioAuditor.gov www.OhioAuditor.gov

88 E. Broad St. Columbus, Ohio 43215 Phone: (800) 282-0370 www.OhioAuditor.gov