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A. The city manager shall designate certain individuals as purchasing officers empowered to purchase or contract against budget appropriations. Only these designated individuals will be empowered to obligate the city.
B. For all purchases of goods, services or capital (all purchases or disbursements other than payroll and debt service) for which the obligation and final invoice for the payment of the obligation does not occur within the same month, 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. The approved 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 unencumbered appropriations exist for that purpose. Upon such determination, the encumbering clerk shall attest to that fact in writing. 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.
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.
These encumbering requirements shall not apply to the following type of purchases or commitments:
1. Payroll and payroll related expenses.
2. Utility and telephone services by entities governed by state corporation commission.
3. Insurance contracts.
4. Purchases where the obligation and final invoice are processed in the same month.
C. For all purchases or contracts for goods, services or capital over twenty five thousand dollars ($25,000.00), city council approval shall be obtained prior to the time the commitment is made, and such approval shall be recorded in the minutes of the council.
D. 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, receiving advice or purchase order form.
The invoice or claim 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 purchase order or contract, if applicable.
Upon completion of the accounts payable officer review, the invoices or purchase orders along with the related supporting documentation shall be submitted to the city manager for consideration and approval of payment, along with an accompanying invoice or claims listing, which shall be approved in writing by the city manager. An invoice approval report or claims listing will be presented to the city council at the next regular council meeting.
E. Upon approval of the invoices, claims or purchase orders for payment by the city manager, checks or other payment documents as authorized by state law 1 shall be prepared and submitted to the city treasurer, along with a copy of the approved invoice or claims listing.
The treasurer shall compare the checks or other payment documents to the invoice or claims listing and verify their accuracy. Upon verification, the treasurer and the city clerk shall sign the checks or other documents and prepare them for distribution. In addition, the treasurer shall prepare or cause to be prepared a check or disbursement register.
F. The city treasurer shall record or cause to be recorded in the appropriate journals and ledgers the purchases and cash disbursements incurred and paid within the same month. (Ord. 2008-03, 5-13-2008)
1. 11 OS § 17-102.