(A) The County Auditor is hereby authorized to make claim payments in advance of approval by the Board of Commissioners for the following type of expenses:
(1) Property or services purchased or leased from the United States government, its agencies or its political subdivisions;
(2) License or permit fees;
(3) Insurance premiums;
(4) Utility payments or utility connection charges;
(5) General grant programs where advance funding is not prohibited and the contracting party posts sufficient security to cover the amount advanced;
(6) Grants of state funds authorized by statute;
(7) Maintenance or service agreements;
(8) Leases or rental agreements;
(9) Bond or coupon payments;
(10) Payroll;
(11) State or federal taxes;
(12) Expenses that must be paid because of emergency circumstances;
(13) Expenses described in an ordinance; and
(14) Payments made in order to receive a discounted price for goods or services provided to the county.
(B) Each payment of expenses as described herein must be supported by fully itemized invoice or bill and certification by the County Auditor.
(C) Any claim or expense paid hereunder shall be reviewed and approved by the Board of Commissioners or the county board having jurisdiction over the allowance of the claim or expense at the next regular or special meeting of the Board of Commissioners or other county board.
(D) Any payment made hereunder must be published in the manner provided for other claims paid by county government.
(Ord. 2001-10, passed 12-3-2001; Ord. 2012-02, passed 2-20-2012)