AUDITOR OF STATE FRAUD REPORTING SYSTEM

The Ohio Auditor of State’s Office maintains a system for reporting fraud, including the misuse of public money by any official or office. The system allows all Ohio citizens, including public employees, the opportunity to make anonymous complaints through a toll free number, the Auditor of State’s website, or the United States mail. Contact information is as follows: Telephone: 1-866-FRAUD OH (1-866-372-8364) US Mail: Ohio Auditor of State’s Office Special Investigations Unit 88 East Broad Street P.O. Box 1140 Columbus, OH 43215 Web: www.ohioauditor.gov

 CREDIT CARD POLICY

The Holmes SWCD credit cards are to be used in accordance with the authorities provided the Holmes SWCD within the Ohio Revised Code, section 940.11.

Holmes SWCD possesses three credit card accounts, with one card for each account: Red Rover, MasterCard, and Visa. All cards are locked in a file drawer and are to be removed only for use and then returned immediately to the locked drawer after a purchase has been made. Debit cards are prohibited. No credit cards will be applied for without board approval. Credit cards will be issued in the District’s name and show the District’s name on the card. 

Since the fiscal officer does not retain general possession and control of the credit cards, the board appoints the program administrator as its compliance officer in his or her absence. The fiscal officer or compliance officer and the board of supervisors must, on a quarterly basis, review the number of cards and accounts issued, the number of active cards and accounts issued, and the cards and accounts expiration dates and credit limits.

Itemized receipts for each purchase must be submitted to the program administrator or designated person promptly after purchase in accordance with bill paying procedures.

The fiscal officer must annually report to the board all rewards received based on the use of the credit card(s).

 The following expenditures have been pre-approved by the Holmes  SWCD board of supervisors to the identified authorized agents of the District:

Red Rover: Approved expenditures: Gasoline Authorized Agents:  All employees

VISA: (Killbuck Bank—Paid from the District Fund): Approved expenditures: Registration for meetings and training , travel reservations, gasoline for the District vehicles, supplies, subscriptions, services, food (as deemed appropriate in the Holmes SWCD proper public purpose policy) Authorized agents: Fiscal agent, treasurer, program administrator, any employee with prior approval of fiscal agent, treasurer, or program administrator

MASTERCARD: (Killbuck Bank—Paid from Special Fund): Registration for meetings and training, travel reservations, gasoline for the District and county vehicles used by SWCD staff, supplies, subscriptions, services, food (as deemed appropriate in the Holmes SWCD proper public purpose policy).

 The above-mentioned authorized agents agree to the following terms:

  • He/she “is liable in person” and upon any bond the officer or employee has given to the District to reimburse the treasury for any amount for which he/she fails to provide itemized receipts as required by the credit card policy. 

  • He/she needs to adequately safeguard the credit card, including using reasonable care and judgment regarding the authenticity and security for on-line purchases. Lost or stolen credit cards must be reported immediately to the program administrator or fiscal agent. Killbuck Bank or Red Rover must be notified immediately of the lost credit card and told to cancel the account. Pertinent account information for each card is in the locked drawer. No credit card may be issued or reissued without board approval.

  • He/she is the only person allowed to use the credit card.

  • Original receipts will be submitted to support the credit card expense.

  • The use of a credit card account for personal expenses is expressly prohibited. The use of a credit card for expenses not authorized by the board constitutes misuse of a credit card account, and knowingly making unauthorized purchases is illegal.

  • Misuse of a credit card may result in disciplinary action up to and including termination.

TRAVEL (The county auditor has been asked for updated policy)

Holmes SWCD employees can expect to travel to conduct business on occasion. The Holmes following rules and guidelines must be followed in order to receive proper work credit and compensation for approved travel.

Travel can be defined in three categories:

 Routine business travel is travel (usually in-county) in the administration of a particular program or activity, or which occurs in the performance of job-related duties and does not include overnight lodging.

 Training travel is the travel (usually out-of-county) to participate in educational and/or staff development programs separate from a conference or convention that does not include overnight lodging.

 Conference travel is (1) traveling out of the county on Holmes SWCD business or training, requiring overnight lodging, or (2) attending a conference or convention of a job-related professional association.

 Routine Business Travel requires no formal Holmes SWCD Board-approved authorization, as it is usually part of the position description or authorized directly by the Program Administrator or appropriate authority. The program administrator may approve expenses of up to $50 for routine or training travel.

 An employee requesting travel for training travel over $50 or conference travel is required to gain approval by the Holmes SWCD Board at the regularly scheduled board meeting prior to the travel event or registration deadline.

Travel Expense Reimbursements

 An employee incurring expenses from travel (mileage, parking, etc.) may apply for reimbursement by completing the Expense Account Form and attaching the original receipts for expenses. This form should be presented first to the District Program Administrator and/or treasurer/fiscal agent. Payment may then be made through the Auditor’s office using the Holmes County payment procedure.

 Reimbursement for travel may be withheld if an employee does not follow proper authorization procedures to drive on Holmes SWCD business.

Travel Policy

 Employees and supervisors of the Holmes SWCD district are to receive reimbursement for expenses incurred while traveling on official district business.  Employees and supervisors are eligible for expense reimbursement only when travel has been authorized in writing by the appointing authority.  Expenses shall be reimbursed in the following manner:

District employees and supervisors shall be reimbursed for official business travel at the current county rate, for the use of a privately owned vehicle.  This reimbursement shall include all vehicle related expenses (example: gas, oil, insurance, depreciation, etc.)

  • Charges incurred for parking at the destination and any tolls are reimbursable at the actual amount.  Receipts for parking costs and tolls are required.                

  • When a supervisor is on official district business he or she may, with prior approval, claim and be reimbursed for meals up to a daily maximum of $50.  Actual itemized receipts must accompany reimbursement request.

  •  Supervisors’ allowable expenses include hotels, air transportation, airport transfers, meals, mileage, and training.

 Employees on official district business on overnight status may, with prior approval, claim and be reimbursed for meals up to a daily maximum of $50. Employees required to attend training seminars or district activities outside county boundaries but not requiring overnight stay will not be reimbursed for meal expenses. Meals that are included as part of a registration fee are not taxable as an employee benefit.

  •  For any unexpected staff training sessions or meetings announced between board meetings, the District Program Administrator will have approval of expenses up to $50. Over that amount, the District Board chairman will be contacted for approval.

  •  Employees’ allowable expenses include hotels, air transportation, airport transfers, meals, mileage and training.

  • Out of state car rental must be pre-approved with documentation and justification.

  • In adherence with the Ohio Revised code, Section 1515, reimbursement for expenses such as personal phone calls, alcohol, state sales tax and personal expenses such as spousal expenses, movies, safe rental, etc. are not allowed. Reimbursement of meal gratuities is authorized at actual expense but not to exceed fifteen percent of the actual meal expense. The amount of the gratuity shall count against the applicable meal rate.

 PERSONNEL FILES

The District maintains personnel files for all District employees. Such files may include individual employment data, payroll information, schedules, records of additions or deductions, application forms, and records pertaining to hiring, promotion, demotion, transfer, layoff and termination. Personnel files shall be available to members of the public in accordance with the law. An employee shall have a right of reasonable inspection of his/her official personnel file. No personnel records shall be removed from the official records unless in accordance with state or federal law or in accordance with the County or District’s retention of records policy. When a public records request is made for an employee’s records, the District will endeavor to inform the employee of the request in advance of the release of records. The District will make reasonable efforts to redact personal information, and other non- public information, from the files before release. Notifying the employee of the release may not result in an unreasonable delay in releasing the records pursuant to an appropriate request. Employees are responsible for taking legal action in the event they wish to prohibit release of the requested documents to the requesting individual or entity. Employees must timely advise the District of any change in name, address, marital status, telephone number, number of tax exemptions, citizenship, or association with any government military service organization.

Payroll for Holmes SWCD employees is processed through the Holmes County Auditor’s office, and the Holmes County Commissioners Human Resources Department facilitates hiring paperwork. Those offices may also maintain personnel files of each employee, in accordance with state or federal laws.