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 there exists available unencumbered appropriation 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 types of purchases or commitments:
Debt service payments;
Insurance contracts;
Payroll and payroll related expenses;
Purchases where the obligation and final invoice are processed in the same thirty (30) day period;
Utility and telephone services by entities governed by state corporation commission.
C. An exception to City Council approval required for purchases over twenty- five thousand dollars ($25,000.00) for goods will apply to consumables delivered in bulk load or transport load such as chemicals or fuel, etc., as price variations per tonnage delivered and hauling fees can cause the total cost to exceed twenty- five thousand dollars ($25,000.00) without advance City knowledge.
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 or receiving advice.
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 claim forms 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 or claims 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. (Ord. 960, 6-16-2015; amd. Ord. 1015, 3- -2022)
Notes
| 1 | 1. 11 OS § 17-102. |