(A) The Mayor and Town Clerk-Treasurer are designated as purchasing officers empowered to purchase or contract against budget appropriation accounts of the town.
(B) For all purchases of goods, services or capital (all purchases or disbursements other than payroll and debt service related) over $3,000, requisition forms, purchase orders or contracts shall be prepared and approved, in writing, by a designated purchasing officer prior to the time the purchase commitment is made.
(C) For all purchases or contracts for goods, services or capital over $3,000, governing body approval shall be obtained prior to the time the commitment is made, and such approval shall be recorded in the minutes of the governing body.
(D) (1) For all purchases of goods, services or capital over $3,000, the approved requisition, purchase order or contract shall be forwarded to an officer or employee charged with keeping the appropriation and expenditure records (encumbering clerk) who shall determine that there exists available unencumbered appropriation in the accounts to be charged. Upon such determination, the encumbering clerk shall attest to that fact in writing.
(2) If appropriation is not available for the proposed purchase or commitment, the purchase or commitment shall not proceed until budget amendments are authorized to provide sufficient appropriation.
(3) Upon approval of the purchasing officer and encumbering clerk, an encumbrance shall be recorded in the appropriation and expenditure records in the amount or estimated amount of the commitment.
(4) These encumbering requirements shall not apply to the following type of purchases or commitments:
(a) Payroll and personal services;
(b) Utility and telephone services (governed by the state’s Corporation Commission);
(c) Insurance (governed by contract); and
(d) Debt service.
(E) (1) After satisfactory delivery of the merchandise or completion of contract provisions, an invoice or claim form shall be obtained adequately documenting request for payment. The officer or employee receiving satisfactory delivery of merchandise or contract service shall acknowledge such fact by signing the invoice, claim form, delivery ticket or receiving advice.
(2) The invoice or claims form, along with the written acknowledgment of receipt, shall be forwarded to the officer or employee responsible for processing accounts payable who shall review the invoice for accuracy and propriety, including comparison to the authorized requisition, purchase order or contract, if applicable.
(3) Upon completion of the accounts payable officer review, the invoices along with the related supporting documents shall be attached to a copy of the purchase order and shall be submitted to the governing body for approval during the next regular or special meeting.
(F) For purchases of goods (whether one or more) costing $3,000 or less, the Purchasing Officer shall complete the steps outlined above. However, governing board approval shall not be required before such purchase is made and town moneys are disbursed in payment for such goods. Any purchase made pursuant to this division (F) shall be reported to the Town Trustees, in writing, at the next regularly-scheduled meeting, and the requisition forms, purchase orders and invoices shall be made available at such meeting for inspection. In no event shall the aggregate of all purchases made under this division (F) which were not previously approved by the governing board exceed $5,000 in any one calendar month.
(G) (1) Upon approval of the invoices or claims for payment, checks or other payment documents as authorized by state law (11 O.S. § 17-102) shall be prepared and submitted to the Town Clerk- Treasurer, along with a copy of the approved invoice or claims listing.
(2) The Clerk-Treasurer shall compare the checks or other payment documents to the invoice or claims listing and verify their accuracy. Upon verification, the Clerk-Treasurer and the Mayor shall sign the checks or other documents and prepare them for distribution. In addition, the Clerk-Treasurer shall prepare or cause to be prepared a check register.
(H) The town’s Clerk-Treasurer shall record or cause to be recorded in the appropriate journals and ledgers the purchases and cash disbursements incurred and paid.
(Ord. 2012-4, passed 4-9-2012)