ࡱ> 574y bjbj 0{{ JJJJJ^^^^r^{&aaa%%%%%%%$'(* &Jaaaaa &JJ5&???a JJ%?a%??$h%k %%K&0{&%q+uq+ %q+J%4?aaa & &5 aaa{&aaaaq+aaaaaaaaa : Sample Credit Card Policies and Procedures* Objectives To allow church personnel access to efficient and alternative means of payment for approved expenses, especially expenses related to business travel and office supplies To improve managerial reporting related to credit card purchases To improve efficiency and reduce costs of payables processing Policies Church credit cards will be issued to ministers and staff only upon approval of the Finance Committee Credit cards will be used only for business purposes. Personal purchases of any type are not allowed The following purchases are not allowed: Capital equipment and upgrades over $5,000 Construction, renovation/installation Items or services on term contracts Maintenance agreements Personal items or loans Purchases involving trade-in of church property Rentals (other than short-term autos) Any items deemed inconsistent with the values of the ministry Cash advances on credit cards are not allowed without written permission from the treasurer. Cardholders will be required to sign an agreement indicating their acceptance of these terms. Individuals who do not adhere to these policies and procedures will risk revocation of their credit card privileges and/or disciplinary action. _______________ *Reprinted by permission from The Zondervan Church and Nonprofit Tax & Financial Guide: 2008 Edition by Dan Busby, CPA (Grand Rapids: Zondervan, 2007), 82-83. Procedures Credit cards may be requested for prospective cardholders by written request (Credit Card Request Form) to the treasurer. Detailed receipts must be retained and attached to the credit card statements. In the case of meals and entertainment, each receipt must include the date, time, names of all persons involved in the purchase, and a brief description of the business purpose of the purchase, in accordance with Internal Revenue Service regulations. Monthly statements, with attached detailed receipts, must be submitted to the Treasurer within 10 days of receipt of the statement to enable timely payment of amounts due. All monthly statements submitted for payment must include the initials of the cardholder; the signature of the approving staff member, unless the cardholder is himself or herself the staff member; and the date of approval. 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