(A) Pursuant to the provisions of I.C. 36-2-6-4.5(a), this Board hereby adopts this section for purposes of allowing certain claims to be approved and paid in advance of allowance by this Board.
(B) Notwithstanding the provisions of I.C. 5-11-10, and with the prior written approval of this Board, the County Auditor may make claim payments in advance of allowance by this Board for the following kinds 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 for federal and state funds authorized by statute;
(7) Maintenance or service agreements;
(8) Leases or rental agreements;
(9) Bond or coupon payments;
(10) Payroll;
(11) Federal, state or local taxes;
(12) Expenses that must be paid upon declaration of emergency circumstances as declared by official action of this Board; and
(13) Expenses described in any other ordinance adopted by this Board for such purposes, including without limitation for, cell phone bills; travel reimbursements; conference registration fees; internet connection fees and monthly charges; postage; meals for prisoners; expenses which prevent the county from incurring interest, carrying charges or late fees; expenses from which the county can receive a discount by making early payment; expenses incurred by a credit card when interest or finance charges can be avoided, provided that original receipts must be attached to the credit card statement and verified for accuracy, and all credit card statements must be reviewed prior to payment to ensure legitimacy as a county expense.
(C) Each payment of expenses under this section must be supported by a fully itemized invoice or bill and certification of the Auditor.
(D) At no time are payments for capital purchases (specifically including equipment, vehicles and the like) to be paid for under this section without prior approval by this Board.
(E) Each payment of expenses under this section must be supported by a fully itemized invoice or bill and certification by the Auditor as required by I.C. 36-2-6-4.5(c).
(F) Pursuant to I.C. 36-2-6-4.5(d), the Auditor shall submit a list of each claim paid pursuant to this section for review and approval of this Board at its next regular or special meeting following the pre-approved payment of the expense. A complete listing of all claims (regular and early) shall be provided to this Board by the Auditor no later than the end of the day on the Friday prior to the meeting date.
(G) Notwithstanding the terms of this section, it is the intent of this Board to have as few early claims as possible. Therefore, careful consideration should be given when paying an early claim.
(H) To ensure prompt payment to all county vendors, it is the responsibility of individual departments to prepare, review and submit claims to the Auditor in a timely manner for inclusion in the claims docket.
(I) In accordance with the foregoing, the Auditor is hereby authorized to process claims for payment in advance of allowance at meetings of this Board.
(Ord. 13-2011, passed 6-9-2011)