(A) The County Auditor may make claim payments in advance of Board allowance 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 of state funds authorized by statute;
(7) Maintenance of service agreements;
(8) Leases or rental agreements;
(9) Bond or coupon payments;
(10) Payroll;
(11) State or federal taxes;
(12) Expenses that must be paid because of emergency circumstances; and
(13) Expenses described in an ordinance.
(B) Each payment of expenses under this section must be supported by a fully itemized invoice or bill and certification by the County Auditor.
(C) The Board of County Commissioners shall review and allow the claim at its next regular or special meeting following the pre-approved payment of the expense.
(Ord. 2013-5, passed 7-1-2013)