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

Basic Polic ie s for Small Gove r nme nts Basic Polic ie s for Small Gove r nme nts What is a polic y? • 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? 2 Basic Polic ie s for Small Gove r nme nts What is a pr oc e dur e ? • 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 3 1

Basic Polic ie s for Small Gove r nme nts E xample for r e que sting vac ation time : • 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 . 4 Basic Polic ie s for Small Gove r nme nts Why do polic ie s and pr oc e dur e s matte r : • 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 5 Basic Polic ie s for Small Gove r nme nts Sample polic ie s: • 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. 6 2

Basic Polic ie s for Small Gove r nme nts Cr e dit Car d Polic ie s ovisions - E • Ge ne r al Pr 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. 7 Basic Polic ie s for Small Gove r nme nts Cr e dit Car d Polic ie s (c ontinue d) • 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 8 Basic Polic ie s for Small Gove r nme nts Cr e dit Car d Polic ie s (c ontinue d) • 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” 9 3

Basic Polic ie s for Small Gove r nme nts T r ave l E xpe nse Polic ie s • 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 o 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 o pe rating an auto mo bile . 10 Basic Polic ie s for Small Gove r nme nts Cash Manage me nt Polic ie s • 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. 11 Basic Polic ie s for Small Gove r nme nts Pe r sonne l Polic ie s • F o 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. 12 4

Basic Polic ie s for Small Gove r nme nts Pe r sonal Infor mation Polic ie s • Inc lude s: Pe rso na lly ide ntifia ble info rma tio n, SSN & o 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. 13 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 5