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(A) Only the following types of claims may be paid by disbursements made prior to Board audit and approval:
(2) Utility bills;
(3) Invoices with penalties that would be incurred if payment is not received prior to the Board meeting where claims will be approved; and
(4) The Supervisor or Treasurer may authorize emergency expenditures when deemed essential due to the imminent threat to the health, safety and welfare of the township.
(B) Any claims authorized under this policy prior to Board approval shall be post-audited at the next Board meeting.
(Board and Administrative Policies Manual, § 4.48)