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Financial Administration

Guidelines for Management of Official Cards and Purchasing Cards of Subordinate Authorities and Schools of Kaohsiung City Government

Considered and adopted in the 949th City Administration Meeting on June 19, 2001.
Amended and adopted in the 1047th City Administration Meeting on May 12, 2003 (Addition: Point 2. Amendment: Point 3, 4 and 6. Numbering changes for the rest.)
  • 1. For simplifying payment procedures of public funds, reducing administration costs, enhancing the government's competitiveness and the image of user-friendly services, Kaohsiung City Government (hereinafter referred to as the Government) has promoted the use of government official cards (hereinafter referred to as the Official Cards) and government purchasing cards (hereinafter referred to as the Purchasing Cards) for making payments, and set forth these Guidelines.

  • 2. The municipal treasury agent bank is commissioned as the issuing bank of Official Cards and Purchasing Cards of the Government, and for handling the relevant affairs.

  • 3. Applicable areas and cardholders of the Official Cards and Purchasing Cards are as follows:

    (1) Official Cards: Applicable for special expenses of staff getting special expense grants within the budget of various organizations of the Government. Cardholders are persons getting special expense grants.
    (2) Purchasing Cards: Applicable for current expenditures, purchasing, payment of public utility charges within the budget limit of various organizations. Cardholders are persons who need to use it as approved by the organizations.
  • 4. Credit limits of Official Cards and Purchasing Cards are as follows:
    (1) Official Cards: Limit is set at the special expense quota of the respective cardholders. Unused quota of a month may be carried forward to the next month, but balance cannot be carried down to the next year.
    (2) Purchasing Cards: The limit per occasion and limit per month are to be fixed by the respective organizations when applying for the cards, depending on their budget amount and allocation. And the limit may be adjusted from time to time depending on official needs.
  • 5. When applying for the cards, an organization shall fill in an application form and a name list (Appendix 1 and 2), and present them to the issuing bank with a letter. When issuing Official Cards and Purchasing Cards, the issuing bank shall reply the respective organizations with the cardholders' information and their credit limits, which shall be copied to the Finance Bureau of the Government (hereinafter referred to as the Finance Bureau). If the applying organizations are special fund organizations not yet implemented centralized payments, the account name and account number for clearing payments shall also be stated.
  • 6. After the various organizations have made consumption with the Official Cards and Purchasing Cards, the issuing bank will pay the suppliers in advance for the organizations, and the organizations shall pay the issuing bank back on a monthly basis.
  • 7. After making consumption with the Official Card, the cardholder shall submit the original document and customer's copy of the official card slip to the cashier, general officer or the designated person for custody, and for verification.
  • 8. After confirming the purchasing budget and requirement, and finishing the purchase request procedures, various organizations may purchase with the Purchasing Cards within the available quota.
  • 9. Cardholders of Official Cards and Purchasing Cards of various organizations will receive the consumption details from the issuing bank before the fifth day of each month. They shall compile the original documents, make careful examination, and stamp the words "Paid with Official Card or Purchasing Card" on the documents, and then submit them to the accounting department for reviewing.
  • 10. For the payable amount in each month, various organizations shall prepare a payment slip and send it to the Disbursement Office of Kaohsiung City (hereinafter referred to as the Disbursement Office) three days before the deadline for payment. When the payment slips signed and issued by various organizations are received, the Disbursement Office will transfer the amounts to the issuing bank on the deadline. If it falls on a date when the bank is not operating to outsiders, payment will be postponed to the next working day. However, in order to work in line with accounting procedures, payment slips for payable amounts in December shall be prepared and sent to the Disbursement Office before January 12. When the Disbursement Office receives the payment slips signed and issued by various organizations, the amounts will be transferred to the issuing bank on January 15. Special funds not implemented centralized payments may follow the procedures in the foregoing paragraph, and request the issuing bank to deduct the amounts directly from the designated account.
  • 11. Original documents of consumption not listed in the current month's consumption details shall be kept properly for requesting payments in the next month.
  • 12. Consumption made with the cards by various organizations is basically not carried forward to another year, but if there is card consumption before December 31, and not yet listed on the consumption details, and hence original documents cannot be presented for requesting payments, the cardholders may apply for reservation of annual expenditure funds attaching the customer's copy of the card slip.
  • 13. When in doubt with the statement amounts, organizations shall inform the issuing bank immediately. After clarifying the doubt and responsibility of the transaction, payment to the issuing bank shall be made in the next month if it is proved to be payable item.
  • 14. Change of cardholders shall be processed as follows:
    (1) Official Cards: The account shall be cleared immediately, and a name list shall be prepared, and attached to a letter to the issuing bank notifying it to void the card. The letter shall be copied to the Finance Bureau.
    (2) Purchasing Cards: A name list shall be prepared, and attached to a letter to the issuing bank notifying it to void the card. The letter shall be copied to the Finance Bureau.
  • 15. In case the Official Cards or Purchasing Cards are lost or damaged, the cardholders shall report to the issuing bank and register the loss immediately, and make sure the loss registration has been completed. Then, the original organization shall prepare the name list and write to the issuing bank notifying them to make replacement. The letter shall be copied to the Finance Bureau.
  • 16. If the cardholders of Official Cards and Purchasing Cards of various organizations have not fulfilled their responsibility as a good-will manager, and caused loss of the public funds, the relevant misconducting staff member shall be punished depending on the situation, and be liable to compensation responsibility.