Adopted 7-10-17

Holmes SWCD Proper Public Purpose Policy

Public Purpose Expenditures Policy Statement

The Holmes SWCD board of supervisors recognizes that public funds must be spent only for public purposes as determined by Ohio law. This Proper Public Purpose Policy establishes guidelines for certain categories of expenditures that meet the following requirements:

  • Directly relate to the SWCD core functions and strategic goals and objectives

  • Required for the general good of the taxpayers and residents of Holmes County

  • Support the Holmes SWCD mission statement: Provide Holmes County residents education, technical assistance, and leadership to conserve land and water resources.

  • Promote efficient administration of operations, programs and employees.

 Ohio Attorney General Opinion 82-006 addresses the expenditure of funds for public purposes. There are two criteria that demonstrate whether an expenditure is for a public purpose. First, the expenditure is required for the general good of all inhabitants. Second, the primary objective of the expenditure is to further a public purpose, even if an incidental private end is advanced.

This section identifies specific practices and procedures to be followed by all District employees when using public funds.

 Examples of Appropriate and Inappropriate Use of Public Monies

I. Food and Refreshments

A. Alcohol

The purchase of alcohol is never an acceptable use of public monies.

B. Meetings and Conferences

Meals and snacks are normally a personal expense for employees, with exception of overnight conferences or training. Refer to the District’s Travel Policy for guidance regarding meal reimbursement.

Food items and refreshments may be paid for with public money for a District-sponsored meeting or event held to further District outreach efforts (ex. soil health meeting, Ag Appreciation Breakfast, annual meeting, Trail Farm Supply Open House) and to provide staff/volunteer food during the aerial cover crop program at the Holmes County airport, as they are required to be on-site the entire day to assist with the fly-on and provide technical information.

 C. Coffee and Beverages

Coffee and other beverages are normally a personal expense for staff members. A voluntary collection can be made from those who desire to have coffee and other beverages in the office. Except under Meetings and Conferences (Item B), and SWCD Board meetings (Item G), coffee and beverages shall not be purchased with public funds.

D. Employee Break Room Supplies

Public funds should not be used to stock supplies such as plastic ware and paper plates in employee break rooms. A voluntary collection can be made from those who desire to have such supplies.

E. Individual Receptions

Receptions for individual employees should never be paid from public funds. This includes retirement dinners, staff meals, welcome aboard receptions, and similar gatherings where food and/or refreshments may be served. Voluntary collections can be taken from those in attendance.

F. Acceptable Occasions

The SWCD Board may determine that the serving of food or refreshments is appropriate for selected occasions, and will be documented in board meeting minutes.

G. SWCD Board Meetings

The SWCD Board meets at a time that is intended to be convenient for the general public. Meetings routinely span the normal dinner hour. Serving snacks of reasonable value to Board members and staff required to attend Board meetings is considered an appropriate expense.  

II. Gifts

A.     Employee Gifts

Expenditures of public funds for gifts, or gift cards to staff and employees are not authorized. This includes gifts purchased for staff birthdays or other personal occasions. Voluntary collections from staff would be an acceptable way of purchasing employee gifts.

 III. Flowers

A.     Sympathy and Congratulations

Public funds are not to be used to purchase flowers for sympathy or congratulations. Personal donations or other expressions of sympathy are encouraged.

B.     Special Events and Activities

An occasion may exist that public monies can be expended for plants and flowers for educational displays to promote District programs (pollinator plants at the Holmes County Fair, for example).

IV. Awards and Recognition

A. District Awards and Recognition

At times, awards or tokens of recognition are appropriate for presentation to District board and staff in recognition of service. District awards or tokens of recognition shall be determined by the SWCD board or designee in advance.

 B. External Awards and Recognition

At times, awards are appropriate for presentation to people (e.g., volunteers or award recipients) or organizations external to the District. External awards or tokens of recognition shall be determined by the SWCD board.

C.     Clothing with District Logo

 The purchase of not more than two reasonably priced shirts or hat (with the District logo) annually for each employee and supervisor, to be worn for recognition purposes (especially field visits and classroom presentations), is an accepted use of public money, and subject to the IRS taxable fringe benefit policy.

 V. Break Room Equipment

Microwaves, refrigerators, coffee pots, toaster ovens and other similar equipment items may not be procured with public funds for use in employee break rooms, unless that item is used for district outreach programs.  

VI. Holiday Parties, Decorations and Cards

Public funds are not to be used for holiday parties, decorations, or cards.