added credit card policy to accounting documentation

source/handbook/accounting/index.md

@@ -29,3 +29,44 @@ Steps to process an invoice to pay a consultant/vendor:
 1. Post the payment through the accounting system.
+
+## Corporate Credit Card Policy
+
+* This Policy applies to all employees of GitLab Inc & GitLab B.V. who are assigned a Corporate Credit Card.
+* Cardholder and their supervisors are responsible for ensuring that they adhere to the Corporate Credit Credit Card policy, thereby ensuring adequate controls are exercised to minimize the risk that the Corporate Credit Cards are used for fraudulent purposes.  
+
+**Limits**
+
+* Each card will be limited to a maximum set by their supervisor, who will determine the limit on a basis of need and your cost center’s budget, and be for business expenditures ONLY.  
+Conditions of Use
+* The Corporate Credit Card cannot be used to obtain cash advances.
+* The Corporate Credit Card is to be used only for official company business, not personal expenses.  Charging personal transactions to Corporate Cards is not acceptable under any circumstance.  Cardholder transactions will be scrutinized to ensure compliance with this policy.
+* Infractions of the conditions of this Policy could result in cancellation of the card and withdrawal of Corporate Credit Card privileges. 
+* Breaching of this policy can lead to disciplinary action against the employee concerned.  In all cases of misuse, this company reserves the right to recover any monies from the cardholder.  Cardholders will be required to sign a declaration authorizing the company to recover, from their salary, any amount incorrectly claimed.
+Monthly Corporate Card Statements
+* Corporate Credit Card expenditures must be reconciled with Accounts Payable within 5 business days of the Statement Date.  Cardholders who have not reconciled their monthly expenditure within this period will be asked to reconcile their monthly expenditure immediately by the A/P personnel.  This procedure will ensure that cost center accounting records maintain an accurate and meaningful balance. 
+* Cardholders who do no reconcile their monthly expenditures within 5 business days of the Statement Date will be sent a reminder of their obligations under the Policy.  Continued or repeated non-conformance to this Policy can result in cancellation of the Card and/or such other actions as appropriate.
+
+**Cardholder responsibilities**
+
+* Cardholders are responsible for the following security measures for the use of their Card:
+* Cardholders must retain transactional evidence to support all charges.  Please note if the transaction was made for another employee or cost center.  The more information, the better.
+* Card purchases without receipts are ultimately the responsibility of the user and his/her cost center(s).  A failure to provide receipts or credible explanation for the unsupported expenditure could result in a debit from the Cardholder’s salary.
+* Lost or stolen Cards must be reported and cancelled immediately with the issuing bank.  Accounts Payable must be notified immediately.
+* Employees issued with a Corporate Credit Card are in a position of trust in regard to use of funds. Improper or unauthorized use of the Card may result in the Cardholder being held liable for expenditures, legal/disciplinary action being brought against the Cardholder, termination of Card-use and/or termination from Company.
+
+
+**Records Management**
+
+* Upload receipts to the Dropbox folder assigned to you
+* All documentation associated with the payment of a Corporate Credit Card will be maintained within the Accounts Payable department.  Cardholders should keep copies of receipts for future questions that may arise.
+Internal Monitoring
+* Transactions will be monitored monthly by the Accounts Payable personnel.
+* If a Cardholder has questionable purchases showing on the monthly Statement, this information will be forwarded to the respective supervisor.
+
+**Termination of Employment**
+
+* Prior to departure or termination of duties with this Company, the Cardholder must reconcile all expenditures on his/her Card account since the last Statement.
+* It is the responsibility of the departing employee to ensure that his/her account is settled prior to departure.
+* The card must be surrendered upon termination of employment to their immediate supervisor.
+