Copyright 1995

Some school administrators say a credit card can be helpful if carefully monitored. Others say a credit card just isn't necessary for a school.

The use of American Express credit cards by the Cape Girardeau school district -- a system that was started three years ago -- was modeled after the system in place in the Waynesville school district near Ft. Leonard Wood.

At Waynesville, only the superintendent and the assistant superintendent in charge of business have a credit card. No one else uses the cards, including school board members or teachers.

Jonnie Leuthen, a bookkeeper in the business office, said the district has used American Express for five or six years.

The superintendent and assistant superintendent are required to turn in receipts for all expenditures.

"Personal charges are paid by the individual at the time of checkout," Leuthen said. "They don't put personal things on the charge."

If possible, expenses aren't charged. The district prefers to direct bill or reimburse, said the bookkeeper. Lodging is charged only when it is outside Missouri. On rare occasions, American Express charges are made out of town, but never in town.

The school district has about 4,600 students.

Southeast Missouri State University has an American Express account. Use of credit cards is regulated by 16 pages of instructions and a detailed monthly expense report.

Executive Vice President Ken Dobbins said the university has between 45 and 50 cards on its corporate account.

Members of the Board of Regents don't have university credit cards.

Employees, mostly administrators, who travel regularly as part of their job with the university are issued an American Express card.

"We treat credit card expenditures like other expenditures," said Bill Duffy, assistant vice president for finances.

Employees must turn in receipts for all expenses, including those charged to American Express.

Duffy said the American Express summary provides a useful management tool but isn't a substitute for a receipt at the university.

The university allows $26 a day for meals while traveling, $34 per day in high-cost areas.

Meal charges in excess of the allowances may be reimbursed only if approved by the executive vice president.

Duffy said the university president, Kala Stroup is held to higher standards than other employees in her documentation of business expenses.

Her expenses are checked by Dobbins and by the Board of Regents.

"Absolutely everyone turns in receipts," Duffy said.

Dr. Turner Tyson, assist superintendent for business services for Jefferson City schools, said Superintendent Chris Straub has a district MasterCard

"We have one. The superintendent is only person who gets to use it," Tyson said.

The superintendent is required to turn in receipts to verify the credit-card charges. He cannot put personal expenses on the card, even if he would reimburse the district.

Jackson schools don't have any general credit cards.

"We just don't need one," said Superintendent Wayne Maupin.

Maupin said if an employee has a legitimate expense, he or she can go through the requisition process, use purchase orders or turn in receipts for reimbursement.

The Jackson superintendent said the district don't have a limit on meals costs. "It's never been an issue," he said. "But if someone came back with a $25 steak dinner, I'd probably ask them about it."

The district has three gasoline credit cards which can be checked out by bus drivers for use on long trips, for example to a sporting event.

Sikeston Superintendent Robert Buchanan said his district doesn't have a credit card account, and he doesn't want one.

"We would not even consider it," he said. "We don't feel like a credit card is a necessity for our school system."

He said district personnel who travel, including himself, submit a pre-authorization form listing anticipated expenses. The form is approved by an employee's supervisor and sent to the business office. The employee receives a check before leaving. When the traveler returns, he or she must turn in receipts.

EXPERTS DIFFER ON RECEIPTS