As a Norfolk taxpayer and as a CPA, I found the following statement in this story troublesome:
McDonald said that city policy does not explicitly state appropriate and inappropriate use of its credit cards.
I obtained from the city a copy of the document that is required to be signed at the time the credit card is issued. That document (reproduced below) makes it quite clear that there are rules in place that cover credit cards; in fact, the document points the employee to the exact location of the Procurement Card Program Policies and Procedures on the city’s intranet and requires that the person obtaining the card agrees that s/he has read those procedures and be bound by them. The same document prohibits personal purchases and states that the City and external auditors “as well as Finance and Business Services may audit the use of the card.”
While I am still waiting for a copy of the Procurement Card Program Policies and Procedures, I was provided a copy of the city’s travel policy and a travel voucher (also reproduced below). The travel voucher requires receipts, which, according to the travel policy, must be provided for everything, unless the traveler is claiming the $30 per day for per diem. Expenses for alcohol will not be paid unless the city is the host.
Now I understand that Commissioner of the Revenue Sharon McDonald is not an employee of the city (which, of course, raises the question as to why she had a city credit card in the first place) but it seems to me that if she is using the city’s credit card, she should be bound by the same rules.
In any event, it appears that Norfolk does indeed have a credit card policy. Makes me feel better to know that.
UPDATE: Credit card policy is below the fold.
VIVIAN J. PAIGE | All Politics is Local 
Vivian, good research.
Did the credit card policy pre-date the January, 2010 memo? Or are the shenanigans of the Commissioner of the Revenue the reason for a policy? It is good to know there is a policy, now.
But as a Constitutional Officer, shouldn’t the Commissioner have known and followed state guidelines. I was, at one time, an employee of the Commonwealth. We had strict rules to follow, a set per diem, etc.
Using the lack of a policy just points out this Commissioner’s lack of judgement. That is something of which many of us in the city have been aware for some time. Someone in her position, as a supervisor of many, should know what is appropriate and what is inappropriate. If she doesn’t, do we need to be investigating the potential inappropriate actions of her staff?
If you scroll down, you will see all 9 nine pages of the Travel Policy, which was effective 1/1/2007. The January 2010 memo just transmits the current reimbursement rate for mileage.
You can’t sign for a City credit card without following those rules. The state code does contain provisions related to travel. In addition to the Virginia Procurement Act, there are also travel rules.
“Rules are rules” and if you sign an agreement in exchange for the privilege of using a credit card, then you are bound to that agreement. Ignorance of the rules ( laws) is no excuse…and the Commissioner would be the first one to tell a taxpayer that. So, ignorance of the rules shouldn’t be applicable here. Arrogance? Definitely. Sure would like to see a copy of the agreement she signed (if she signed one) when she picked up the city credit card. Is this a FOIA request?