500: Administration and support
501. ADMINISTRATIVE AND SUPPORT SERVICES GOAL
502. PLANNING PROCESS
511. BUSINESS OPERATIONS GENERAL POLICY STATEMENTS
512. UNIFORM SYSTEM OF ACCOUNTING
513. ESTABLISHMENT OF FUNDS AND CLASSIFICATION OF ACCOUNTS
514. FINANCIAL STATEMENTS
516. THE ANNUAL BUDGET
517. THE BUDGET PROCESS
518. SPENDING LEVEL PRIOR TO BUDGET ADOPTION
519. BUDGET ADMINISTRATION
520. LIMITATIONS ON USE OF PUBLIC FUNDS
526.01. NOTIFICATION OF LOSS OR THEFT OF ANY MATERIAL AMOUNT
527. STATE AND FEDERAL GRANTS OR AID
528. PRIVATE GRANTS OR GIFTS OR UNANTICIPATED REVENUES
532. AUTHORITY TO CONTRACT
533. CONSTRUCTION OF FACILITIES
534. DISPOSAL OF OBSOLETE BOOKS, EQUIPMENT AND SUPPLIES
535. CREDIT CARD POLICY
535.01. PROCEDURES FOR USE OF LIBRARY CREDIT CARDS
536. CONFIDENTIAL AND SENSITIVE PERSONAL INFORMATION POLICY
537. CELLULAR TELEPHONE POLICY
537.01. PROCEDURES FOR LIBRARY PROVIDED CELL PHONES AND CELL PHONE ALLOWANCES
A goal of the Kansas City Public Library is to attain and maintain the most efficient and effective utilization levels of the human, monetary and physical resources available for conducting the program of library services.
Board Policy 501 (Adopted 2-90)
The Library Director shall develop a process for producing an annual plan for the Library District. The plan shall encompass all areas of proposed operation and project Library objectives and activities over a multi-year time span. The Board of Trustees shall annually review, modify and adopt the plan consistent with the Library's mission and goals.
Board Policy 502 (Adopted 2-90)
The Board of Trustees recognizes that effective financial management is vital to the operation of the public library system. It is basic policy of the Board that such management shall maintain fiscal soundness, encourage advance planning, explore all practical sources of income and require top quality business management. The Library Director is directed to implement procedures to assure the achievement of these objectives.
Board Policy 511 (Adopted 2-90)
The Library Director, for and on behalf of the Board of Trustees, shall keep or cause to be kept financial records and accounts according to generally accepted standards. (Ref: 182.713(2) RSMo)
The Library District's moneys shall be disbursed by the Treasurer by appropriate instrument of payment only upon due authorization of the Board of Trustees and duly certified for payment by the President. The certification shall specify the amount to be paid, to whom payment is to be made and the purpose for which payment is being made. The Board of Trustees by resolution may direct that the signature of the President and/or Treasurer be a facsimile signature in the manner prescribed by law. (Ref: 182.711(3) RSMo)
Board Policy 512 (Adopted 2-90)
All funds of the Library District derived from local taxation to be used for normal operations of the district shall be kept in a library Operating Fund. All funds belonging to the district which are to be used for building purposes shall be kept in a library Building Fund; and the Board of Trustees may establish any other funds that it deems necessary. (Ref: 187.711(2) RSMo)
The Library shall use a system of receipt codes and expenditure classifications necessary to comply with laws of the State of Missouri and with the current guidelines established by the U.S. Department of Health and Human Services. This classification system shall include, as a minimum, receipts and expenditure coding by legal fund, by activity and by object. Special codes and accounts shall be added as required.
Board Policy 513 (Adopted 2-90)
The Library Director shall furnish to the Board of Trustees or any member thereof the financial records and accounts, or summaries thereof, that the Board of Trustees or any member thereof may request. (Ref: 182.713(2) RSMo)
Board Policy 514 (Adopted 2-90)
On or before the thirty-first day of August of each year, the Library Director shall make a report to the Board of Trustees stating the condition of the library and its services as of the thirtieth day of June of the preceding fiscal year. This report shall be accompanied by an audit conducted by an independent auditing firm. Interim audits shall be made when deemed necessary and without prior notification. The Library Director may conduct internal administrative audits as deemed necessary. (Ref: 182.713(3) RSMo)
Board Policy 515 (Adopted 2/90)
The fiscal year for the Kansas City, Missouri Public Library shall be July first to June thirtieth. The Library Director shall prepare an annual budget which shall present a complete financial plan for the ensuing budget year and shall include at least the following information:
- a budget message describing the important features of the budget and major changes from the proceeding year;
- estimated revenues to be received from all sources for the budget year, with a comparative statement of actual or estimated revenues for at least the proceeding two years, itemized by year, fund and source;
- proposed expenditures for each department, office and other classification for the budget year, together with a comparative statement of actual or estimated expenditures for the proceeding two years itemized by year, fund and activity;
- the amount required for the payment of interest, amortization, and redemption charges on the debt of the Library; and
- a general budget summary. In no event shall the total proposed expenditures from any fund exceed the estimated revenues to be received, plus any unencumbered balance, and transfers into the fund, less any deficit estimated for the beginning of the budget year. (Ref: 67.010 RSMo)
The budget document shall also contain statistical information arranged to facilitate a rational examination of receipts, expenditures and objectives by members of the Board of Trustees, lay citizens, Library staff, and auditors.
Board Policy 516 (Adopted 2-90)
The budget process of the Library shall be a year-round activity involving broad participation by personnel throughout the system. The product of the process must harmonize available resources with the priorities of the Board of Trustees and the administrative objectives for responding to the priorities. As such the budget process shall be viewed as an integral element in all Library planning and projections. A budget calendar shall be developed annually and approved by the Board.
The Board of Trustees shall, before the beginning of the fiscal year, approve a preliminary budget and adopt such resolutions as may be required to authorize the budgeted expenditures and produce the revenues estimated in the budget. The board may, on its own motion or at the request of the Library Director, from time to time, amend or modify the approved budget.
On or before the 31st day of August of each year the Board of Trustees shall adopt a final budget for the year and fix its ad valorem property tax rates to produce the revenue required to meet the amounts contained in the budget.
The budget or resolution required to authorize the expenditures proposed in the budget as finally adopted and any resolutions to amend or modify the approved budget shall remain on file for three years and shall be public records and open to inspection. (Ref: 67.060 RSMo)
Board Policy 517 (Adopted 2-90)
In the event that the budget is not approved by the Board prior to the beginning of the fiscal year, the amounts authorized in the expenditure resolution for the next preceding fiscal year shall be deemed to be re-appropriated for the purposes specified in said expenditure resolutions, until such time as the budget and the expenditure resolutions for the current fiscal year are adopted by the Board. (Ref: 67.070 RSMo)
Board Policy 518 (Adopted 2-90)
Public Library funds shall be expended as provided in the budget summary adopted by the Board of Trustees. The Library Director shall establish and direct a system of fiscal control to govern the administration of the budget and the expenditure of funds in conformity with law and adopted policy of the Board. The Board shall have sole authority to amend the budget for amounts in excess of $10,000 through formal action. The Library Director shall have authority to amend the budget by inter-line transfer of amounts of $10,000 or less which affect the budget summary. Such amendments shall be reported on the monthly financial summary. Programmatic modifications may be made by the Library Director in any amount as long as they have no impact on the budget summary.
Board Policy 519 (Adopted 2-90/Rev. 9-21-2004)
The Library District shall not own or subscribe for stock in any corporation or association, or lend its credit or grant money or things of value to or in aid of any corporation, association or individual, except as provided for by law. (Ref: Art. VI, Sec. 23, Constitution, State of Missouri)
No Library District funds or other assets shall be spent or used so as to benefit directly or indirectly any political party, candidate for political office, or other political cause.
Board Policy 520 (Adopted 2-90)
All monies collected by Library employees shall be receipted, accounted for and directed without delay to an approved depository selected by the Board of Trustees. Such depository shall be a "full service" financial institution, chartered under the laws of the State of Missouri. Selection of the District's banking depository shall be made every five years on the basis of competitive bids from all such financial institutions located within the vicinity of the Library's business office. (Ref.: 182.711(2) RSMo)
Board Policy 521 (Adopted 2-90)
The Library Director may invest all or any parts of the funds of the District in obligations, redeemable at maturity at par, of the state of Missouri or any political subdivision thereof, or of the United States or of any wholly owned corporation of the United States, or certificates of deposit or time deposits of any financial institution if the financial institution has deposited securities under the provisions of sections 110.010 and 110.020, RSMo; except that, no funds shall be invested in obligations which are to mature beyond the date that the funds are needed for purposes for which they were received by the Library District. Interest or earnings derived from the funds shall belong to the District and may be disbursed and expended for the same purposes and in the same manner as other funds belonging to the District. (Ref: 182.705(7) RSMo)
Board Policy 522 (Adopted 2-90)
The Library Director, with the advice of the District's Treasurer, shall be responsible for the borrowing of money, including the issuance of Tax Anticipation notes. The Director shall negotiate or submit for bid the rate of interest and amounts of all District obligations. In all borrowing situations the Director shall proceed with the advice of the District's Treasurer and within the restrictions and limitations established by state law. (Ref: 165.131, 165.141 RSMo)
All tax anticipation notes may be issued only between July 1 and December 31 of the fiscal year. The aggregate principal amount of such notes may not exceed 50% of the total operating budget. The term of these notes may not exceed six months from date of issuance at a rate of interest not to exceed the legal rate per annum payable at maturity.
Board Policy 523 (Adopted 2-90)
The Library Board of Trustees shall exercise the sole and exclusive control over all of the property and things of value owned or possessed by the District. The Library Director shall devise and maintain a system of inventories which will identify, locate, control, and properly account for all property, equipment and goods of the Library, including but not limited to a clear record of all additions to and deletions from Library holdings. The inventory system shall state clearly the responsibility delegated to departments and individual staff members for inventory and inventory control purposes. It shall also provide accurate records of Library books, movable equipment such as tools, machinery, audiovisual equipment, typewriters and the like, including losses of equipment and supplies not consumed in the process of use. (Ref: 182.705(10) RSMo)
The Library Director shall inform the Board in the event of loss or theft of any material amount.
Board Policy 526 (Adopted 2-90)
Any property, equipment, or materials which are lost, stolen or damaged should be reported to the appropriate Associate Director or Director by the Department Manager. For any such item which is listed on the fixed asset inventory, an "Asset Transfer/Retirement" form should be completed. The Library Director shall inform the Board in the event of loss or theft of any property, equipment, or materials with a value of $5,000 or more.
Administrative Procedure 526.01 (Adopted 6-90)
In order to bring the full benefit of state and federal aid programs to bear upon the needs of the Library District, the Library shall maintain close liaison with the State Library and other appropriate state and federal agencies and cooperate with them in providing improved library services. As required by law or administrative regulation, acceptance of a notice of a grant award by any state or federal agency, shall be by favorable action of the Board of Trustees. (Ref: 182.705 (12) (13) RSMo)
Board Policy 527 (Approved 2-90/Rev. 1-98)
The Library District shall actively encourage grants and gifts, including real and personal property, from private sources which will further its mission and goals in serving the public. Such grants or gifts in support of existing programs and projects shall be routinely accepted and acknowledged by the Library Director and subsequently reported to the Library Board of Trustees.
Any offer of grant or gift funds from a private source which includes conditions or commitments on the part of the Library District outside the scope of established programs, projects or policies shall be accepted only by favorable action of the Board of Trustees.
Any one-time unrestricted and unanticipated revenue ("windfall") shall be recorded under appropriate revenue accounts of the Library's General Fund upon receipt. Some or all of the revenue may be allocated between the restoration of any shortfall to the fund balance and/or currently unfunded projects, subject to the approval of the Board of Trustees.
Board Policy 528 (Adopted 2-1991/Rev. 9-2001/Amended 2-2004); See also: Board Policy 207, 211, 611, 612 and 613
All purchases for the Library shall be accomplished in accordance with good business practices to assure that goods and services are procured efficiently, effectively, and at the most favorable prices available to the Library; to promote full and open competition in procurement and contracting; to provide safeguards for maintaining a system of quality and integrity; and to assure that Library purchasing actions are in full compliance with state law and federal guidelines.
All purchases for the Library shall be accomplished in a manner as to assure the prudent and economical use of public moneys in the best interest of the taxpayers.
The Library Director shall establish and maintain procedures to implement and enforce all purchasing policies.
Authority to Purchase
The Board of Trustees delegates to the Library Director, or Director’s designee, the authority to purchase, without specific Board action, goods or services of $10,000 or lesser value, so long as said purchases are pursuant to a budget previously approved by the Board. The purchase of all other goods or services with a value in excess of $10,000 shall be authorized by specific action of the Board in formal session.
Purchases of goods or services of less than $1,000 in a fiscal year shall not require a bid.
Unless exempted by policy, purchases of goods or services with an amount equal to or greater than $1,000 but not more than $10,000 shall require informal bids.
Unless exempted by policy, purchases of goods or services exceeding $10,000 shall require a formal competitive bid solicitation.
To determine whether an item will need to be bid, the cost of goods and services that are purchased on a repetitive basis will be considered as an aggregate expense for the fiscal year.
Bid procedures need not be utilized for the following:
- Sole source items or services
- Consulting services (services which provide only professional or expert knowledge, advice, or information)
- Legal services
- Insurance services (these services will be solicited by a broker—the broker services will need to be bid)
- Purchases through State contracts or other government bid contracts
- Purchases from non-profit organizations that provide goods or services that support the Library’s mission or activities
- Library materials (books, databases, etc.), so long as one book or material item does not exceed $10,000
- Special Circumstances as approved by the Library Director or Board of Trustees—as described below
The Library may waive the requirement of competitive bids or proposals for goods and services when it has been determined that there exists a threat to life, property, public health or public safety or when immediate expenditure is necessary for repairs to Library property in order to protect against further loss or damage, or to prevent or minimize serious disruption to Library services. Emergency procurements shall be made with as much competition as is practicable under the circumstances. (Ref. 34.045 RSMo)
In the event of an emergency, the Library Director, or Director’s designee may authorize immediate action to purchase necessary supplies or services without bidding or prior specific approval of the Board. For products or services with a value in excess of $10,000, the Board of Trustees will be informed in writing of the emergency purchases within forty-eight (48) hours of the emergency and the products or services shall be submitted for formal approval at the next meeting of the Board.
The Library Director may waive the bid requirements for goods or services when existing contractual services, workflow, supplies, materials or equipment make consideration of another product or service impractical, unfeasible, or cost prohibitive under the current circumstances. Such exemptions and the reasons for the exemption will be documented, and will be reviewed annually. For goods or services over $10,000, these exemptions must be approved by formal action of the Board of Trustees.
Purchasing Preferences for Minority, Women and Local Business Enterprises
It is the policy of the Library to provide equal opportunities in all its activities in a manner that will not discriminate against any contractor or subcontractor because of race, religion, creed, national origin, age, sex or handicap. It is also the policy of the Library to provide maximum opportunity to minority and women business enterprises (M/WBE) to ensure their participation in the performance of Library contracts for the procurement of supplies and materials, construction projects, professional services, and any other services required by the Library.
For purchases of goods and services, a preference will be given to M/WBE and local businesses. The Library Director shall establish goals for M/WBE and local business selection, and report to the Board at least annually on the goals for M/WBE and local business selection.
M/WBE Program Administration
The Library Director or Director’s designee shall monitor the M/WBE program and will ensure that the Library's annual goals are consistently achieved. The Library will prepare and incorporate into its bid solicitations conditions for M/WBE participation. Said conditions will be incorporated, as a material provision, into all contracts let pursuant to such solicited bids.
Preference for Missouri Businesses
In letting contracts for the performance of any job or service, the Library shall give preference to all firms, corporations, or individuals doing business as Missouri firms, corporations, or which maintain Missouri offices or places of business, when the quality of performance promised is equal or better and the price quoted is the same or less. (Ref. 34.073 RSMo)
To the extent permitted by federal laws and regulations, whenever the Library shall let for bid any contract to a contractor for any public works or product of $5,000 or more, the contractor or bidder domiciled outside the boundaries of the state of Missouri shall be required, in order to be successful, to submit a bid the same percent less than the lowest bid submitted by a responsible contractor or bidder domiciled in Missouri as would be required for such a Missouri domiciled contractor or bidder to succeed over the bidding contractor or bidder domiciled outside Missouri on a like contract or bid being let in the person's domiciliary state and, further, the contractor or bidder domiciled outside the boundaries of Missouri shall be required to submit an audited financial statement as would be required of a Missouri domiciled contractor or bidder on a like contract or bid being let in the domiciliary state of that contractor or bidder. (Ref. 34.076 RSMo)
No purchase of goods or services on behalf of the Library shall be made from (1) any current Board member or a member of a current Board member’s immediate household; or (2) any employee or member of an employee’s immediate household; or (3) any business in which a current Board member’s or an employee’s immediate household holds a substantial interest.
Board Policy 531 (Adopted 2-90/Rev. 4-03, Rev. 6-11)
This policy is supplemented by the Purchasing Manual which outlines detailed mandatory operating and processing procedures.
Delegation of Authority to Contract
The Board of Trustees delegates to the Library Director the authority to contract on behalf of the Library for the purchase of goods or services when the annual aggregate amount of the contract is $10,000 or lesser value and said purchases are pursuant to a budget previously approved by the Board. Contracts committing the Library to amounts in excess of $10,000 annually shall be approved by specific action of the Board in formal session.
No contract or order imposing any financial obligation on the Library shall be binding upon the Library unless it is in writing, signed by the President and the Secretary of the Board of Trustees, or by the Library Director, or Director’s specifically authorized designee, or other agent of the Library specifically authorized to sign on behalf of the District.
Contracting for Architectural, Engineering or Land Surveying Services
The Library Director shall establish procedures to negotiate contracts for architectural, engineering and land surveying services on the basis of demonstrated competence and qualifications for the type of services required and at fair and reasonable prices. (Ref. 8.285, 8.291 RSMo)
Contracting for Guaranteed Energy Cost Savings
The Library Director shall establish procedures for awarding contracts for guaranteed energy cost savings. (Ref. 8.231 RSMo)
Employment of Unauthorized Aliens Prohibited
For any contract over $5,000 for work done in the state of Missouri, no contractor with the Library shall knowingly employ, hire for employment, or continue to employ an unauthorized alien to perform work within the state of Missouri. For such contracts, contractors will be required to execute a notarized affidavit to affirm that these conditions are met. (Ref. 285.530 RSMo, 285.525—285.550 RSMo)
Board Policy 532 (Adopted 2-90/Rev. 12-98, Rev. 6-11)
This policy is supplemented by the Purchasing Manual which outlines detailed mandatory operating and processing procedures.
All contracts for facility construction projects, the cost of which exceeds $100,000, shall be let to the lowest responsive, responsible bidder or bidders based on pre-established criteria after notice and publication of an advertisement for five days in a daily newspaper in the District, or at least twice over a period of ten days or more in a newspaper in the District is located and in one daily newspaper in the state which does not have less than fifty thousand daily circulation and by such other means as determined to be most likely to reach potential bidders. For all contracts for projects between $25,000 and $100,000, a minimum of three contractors shall be solicited with the award being made to the lowest responsive, responsible bidder based on pre-established criteria. (Ref. 8.250 RSMo)
The number of such public bids shall not be restricted or curtailed, but shall be open to all persons complying with the terms upon which the bids are requested or solicited unless debarred for cause. No contract shall be awarded when the amount appropriated for same is not sufficient to complete the work ready for service. (Ref. 8.250 RSMo)
When contracting for the purpose of constructing, repairing or remodeling facilities, and purchases of tangible property and materials to be incorporated into or consumed in the construction of the project are to be made on a tax-exempt basis, the Library shall furnish to the contractor an exemption certificate authorizing such purchases for the construction, repair or remodeling project. (Ref. 144.062 RSMo)
Board Policy 533 (Adopted 2-90/Rev. 6-11)
This policy is supplemented by the Purchasing Manual which outlines detailed mandatory operating and processing procedures.
The Library Director shall establish procedures for identification and disposal of books equipment and supplies which are obsolete or otherwise not needed for Library purposes. All Library materials declared surplus shall be divided into two categories:
- material considered to have substantial resale value; and
- material due to obsolescence or wear that would be considered unusable.
Disposition of the two categories of material shall be as follows:
- Saleable material shall be advertised as being declared surplus by the Library. An itemized listing of titles will not be required unless considered necessary by size, cost and/or condition of the item. Timing and character of sale shall be at the discretion of the Library Director; and
- material classified as unusable shall be given away or destroyed.
Board Policy 534 (Adopted 2-90)
To provide a more efficient means of making routine purchases and payment by reducing paperwork and streamlining the purchasing cycle, the Library Director may authorize through a financial institution provider the issuance of Library credit cards. The credit cards will be used for appropriate Library business use only.
The Library Director shall establish and maintain procedures and forms for implementing and monitoring the credit card purchasing program.
Credit card purchases shall be substantiated by itemized receipts obtained by the individual to whom the card is issued, and all uses will be appropriately documented with the business purpose of the transaction. Library credit cards will not be used for personal expenditures.
Payment for credit card purchases shall be made on or before the balance due date.
In the event a credit card is lost or stolen, the cardholder/employee shall immediately notify the issuing bank and the Finance Department.
Final responsibility for judicious use of a Library credit card rests with the individual to whom the card is entrusted. Any violation of this policy will be investigated and could result in termination and/or criminal prosecution.
Employees must immediately surrender the credit card to the Finance Department upon leaving the employ of the Library. The Finance Department will notify the issuing bank to cancel the credit card.
Board Policy 535 (Adopted 6-08)
A. OBTAINING CREDIT CARDS
Employees approved for a Library Credit card by the Library Director or designee will be required to sign a receipt acknowledgment form indicating receipt of the card and acceptance of the policy and procedures for credit card use. Training will be provided when the card is received.
B. AUTHORIZED CARD USE
Cardholders are authorized to use the card to purchase merchandise or services required as a function of their duties at the Library.
Purchases made via the credit card must comply with the Library’s purchasing procedures. Violations of the Library Credit Card Policies and Procedures may result in revocation of use privileges, disciplinary action including restitution to the Library for unauthorized purchases, termination of employment and criminal prosecution.
C. UNAUTHORIZED AND/OR INAPPROPRIATE CARD USE
Unauthorized and/or inappropriate card use includes, but is not limited to:
- Items of personal use;
- Items for non-library purposes;
- Cash or cash advances;
- Gift cards, unless approved in advance by Library Director;
- Food and beverages for an individual employee, other than when the employee is in approved overnight travel status, or when an employee is attending a business meeting/event on behalf of the Library;
- Fixed/Capitalized Assets;
- Leases/Rentals requiring a signed agreement;
- Software Licensing requiring a signed agreement; and
- Professional and Consulting Services.
D. TRANSACTIONS REQUIRING SPECIAL DOCUMENTATION OR APPROVAL
- Alcoholic Beverages—At times there are legitimate expenditures for alcohol related to the promotion of the Library’s interests. A statement explaining how this expenditure benefits the Library must be provided.
- Dues—Use of Library funds for organization memberships and dues may be permitted for institutional memberships in organizations that provide educational or professional service of value to the Library. Generally, Library funds may not be used to pay individual personal membership dues, unless needed to discharge Library responsibilities, or which provide educational, professional and other services of value to the Library. The purpose of the membership, the complete name of the organization and the name of the member should be clearly documented on the credit card log.
- Business Meals / Catering Services / Food for Library Events—If food is purchased for a Library sponsored event/meeting and fewer than 10 people are attending, the names of those people must be listed on, or attached in memo form to, the credit card log. If 10 or more people are in attendance only the group name is necessary. The business purpose of the event/meeting must also be provided.
E. CREDIT CARD SECURITY
It is the responsibility of each individual cardholder to:
- Safeguard the credit card and card account number at all times; lost or stolen credit cards must be reported immediately to the issuing bank and the Finance Department;
- Keep credit card in a secure location at all times;
- Not allow anyone else to use the credit card and/or credit card account number.
F. RESPONSIBILITY FOR TRANSACTIONS AND MONTHLY REPORTING PROCEDURE
Credit card transactions can be made in store, by telephone, fax, internet or U.S. Mail. It is the responsibility of each individual cardholder to:
- Obtain and retain original itemized receipts for all goods and services purchased. A copy of the credit card slip indicating the amount of the charge only does not substitute for the itemized receipt. An employee may be allowed to submit an affidavit statement in lieu of a receipt if the original receipt is lost or a receipt is not obtained.
- Ensure receipt of goods and materials and follow-up with the vendor to resolve any delivery problems, discrepancies or damaged goods.
- Tell the merchant that payment will be made with the Library’s credit card and that it is a non-taxable purchase. If it is a phone or mail order, give the merchant the card number and expiration date. If you are making the purchase in person, present the card to the merchant.
- Review in a timely manner monthly statements received from the financial institution provider for accuracy and ensure all transactions posted are legitimate transactions made by the cardholder. This will include reconciling original receipts to the statement transactions.
- Complete the Credit Card Log located on the staff webpage and attach all original receipts and/or packing slips. The Credit Card Log must be signed.
- After appropriate supervisor approval, submit the statement, credit card log and documentation in a timely manner to the Finance Department for review of policy and procedure compliance and payment processing. The due date for the credit card payment is on the credit card bill. Cardholders should submit the payment at least 10 days prior to the due date of the payment. Late submission will result in the holder’s card being cancelled or lowering the authorized limits.
- Follow Library Procedures for Library Director and supervisor approval when required in advance of using the card.
G. TAX EXEMPTION
The Library is tax exempt from paying Missouri sales tax. The cardholder is responsible for insuring that sales tax is not charged at the time of purchase. The Library’s tax exempt letter (found on the staff website) should be presented to the vendor if documentation is requested for tax and audit purposes.
H. SPLITTING OR STRINGING OF PURCHASES
The splitting or stringing of purchases with the Library credit card is prohibited. Splitting or stringing is the practice of committing multiple credit card transactions to circumvent delegated authority levels, bypass Library competitive bidding requirements, or avoid maximum transaction levels.
Administrative Procedure 535.01 (Adopted 5-08)
The Kansas City Public Library is committed to protecting the privacy of confidential and sensitive personal information of patrons, employees, and others, including social security numbers. Recognizing the importance of maintaining the confidentiality of this information, the Library’s Chief Executive will maintain procedures, all in accordance with the provisions of the Missouri Sunshine laws, to safeguard confidential and sensitive personal information maintained in Library records, reports and systems that, if not protected could increase the chance of loss, misuse, unauthorized access or modification.
Board Policy 536 (Adopted 6-08)
To provide more efficient communications in the course of daily business, the Library Director may authorize the assignment and use of Library provided cellular telephones, or the payment of a cellular phone allowance to cover business related expenses.
Cellular telephone (“cell phone”) for the purposes of this policy is any device that is being used, in any measure, to make or receive wireless calls on the public cellular telephone networks. The device may also be a personal digital assistant (PDA) and include data services.
The Library Director shall establish and maintain procedures and forms for implementing and monitoring assignment and use of Library issued cell phones and the requirements and calculation of the cell phone allowance. Such procedures will comply with Internal Revenue Service requirements for appropriately monitoring usage, documenting business purpose and seeking reimbursements for any personal calls to maintain the business usage status of the equipment and service.
Library issued cell phones may be provided to employees to improve customer service, enhance business efficiency, and provide safety and/or security while on Library business travel. The phones are not a personal benefit and shall not be a primary mode of communication, unless they are the most cost-effective means to conduct Library business.
Library issued cell phones are to be used for Library business purposes only, and only in emergencies or other limited circumstances as defined in procedures by the Library Director, can the Library issued cell phone be used for personal communications. In such cases, the employee must reimburse the Library for the cost of any personal calls. Failure to pay for personal calls shall result in revocation of an employee’s cell phone privileges. Any unpaid personal calls may be deducted from an employee’s paycheck.
Employees are responsible for operating Library-owned vehicles and potentially hazardous equipment in a safe and prudent manner, and therefore, employees should refrain from using cellular phones while operating such vehicles. The same required safety considerations should be considered while operating a personal vehicle and using the cell phone.
Employees violating any provision of this policy may be subject to disciplinary action.
Board Policy 537 (Adopted 12-2008)
OBTAINING CELL PHONES
Employees approved for a Library cell phone by the Library Director or designee will be required to sign a receipt acknowledgment form indicating receipt of the cell phone and acceptance of the policy and procedures for cell phone use. The Information Technology Department is responsible for acquisition and service contracts for Library cell phones.
AUTHORIZED CELL PHONE USE
Library issued cell phones are to be used for Library business purposes only, except for personal use in a de minimis manner (defined as no more than an average of 30 minutes per month) for emergencies or limited calls of convenience, unless the employee elects to reimburse the Library as prescribed below. Additionally, employees are responsible for reimbursing the Library for any personal roaming charges or service features where monthly plan limits are exceeded.
The Library recognizes the inconvenience of maintaining and carrying a personal and a Library issued cell phone, and therefore the Library Director or designee may approve utilizing a Library cell phone for regular personal use that exceeds de minimis use, consistent with Library policy and procedures. Such regular personal use should not be the predominant use of the cell phone, as Library cell phones are intended for only those employees that require a cell phone for Library-related business.
Library cell phone use must comply with the Library’s cell phone use procedures. Violations of the Library Cell Phone Policies and Procedures may result in revocation of use privileges and disciplinary action, including restitution to the Library for unauthorized use.
CELL PHONE SECURITY
The employee is responsible for the safekeeping of the Library issued cell phone at all times. The employee is responsible for the loss of the Library cell phone and must pay for replacement of the cell phone unless sufficient proof can be supplied that the phone was stolen or lost outside the control of the employee.
RESPONSIBILITY FOR MONTHLY REVIEW AND REIMBURSEMENT PROCEDURE
It is the responsibility of the employee issued a Library cell phone to:
- Review in a timely manner monthly cell phone bills which will be received from the Purchasing Department. Any incorrectly billed or suspicious phone call should be reported to the Purchasing Department in a timely manner. Any personal roaming or service feature charges must be reported to the Purchasing Department and reimbursed to the Library.
- With the approval of the Library Director or designee, employees may elect to reimburse the Library at a rate of $10 a month utilizing a monthly payroll deduction for regular personal use of the Library cell phone. Employees must submit a completed Cell Phone Payroll Deduction form to the Purchasing Department when selecting or canceling this option. Employees are required to monitor personal cell phone use to assure it is consistent with the Cell Phone Policy.
ESTABLISHMENT AND PAYMENT OF CELL PHONE ALLOWANCE
If a Library employee's job duties include the frequent need for a cell phone for business purposes and the Library Director or designee determines that the volume of use of the cell phone would make the requirement of maintaining detailed records of calls made unreasonable, then the employee is eligible for an allowance to cover cell phone expenses, including data services as required.
Employees approved for a cell phone allowance will be required to sign a receipt acknowledgement form indicating receipt of allowance and acceptance of the policy and procedures for cell phone allowances.
This allowance does not constitute an increase to base pay, and will not be included in the calculation of percentage increases to base pay due to annual raises, job upgrades, etc. Allowances will be paid as part of an eligible employee’s paycheck. The allowance is taxable income; therefore the individual will be taxed in accordance with IRS tax regulations.
The dollar amount of the cell phone allowance should cover the employee's projected business-related expenses. These expenses are the cost of basic equipment (one-time expense), and the cost of the employee's monthly cell phone plan. The plan chosen should be the least expensive that provides adequate business-related services. Upgrades to basic equipment or expected cell phone use unrelated to business cannot be considered in the calculation of the allowance. Determination of the dollar amount of the allowance will be made by the Finance Department, in coordination with the Information Technology Department.
The employee must retain an active cell phone contract as long as a cell phone allowance is in place. Because the cell phone is owned personally by the employee, and the allowance provided is taxable income, the employee may use the phone for both business and personal purposes, as needed. The employee may, at his or her own expense, add extra services or equipment features, as desired.
Use of the phone in any manner contrary to local, state, or federal laws will constitute misuse, and will result in immediate termination of the cell phone allowance.
Administrative Procedure 537.01 (Adopted 12-2008/Revised 9-2011/Revised 3-2013)
* Purchasing Manual
Revised purchasing policies were approved by the Library’s Board of Trustees on June 28, 2011. We are in the process of finalizing detailed procedures for these policies. Contact Reed Beebe at 816-701-3563 or firstname.lastname@example.org if you have any questions.