(A) The town designates the Town Administrator as purchasing officers empowered to purchase or contract against budget appropriation accounts.
(B) For all purchases of goods, services or capital (all purchases or disbursements other than payroll and debt service related) over a certain amount, requisition for, 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.
(C) For all purchases or contracts for goods, services or capital over$5,000 or $25,000 emergency, Board of Trustees approval shall be obtained prior to the time the commitment is made, and such approval shall be recorded in the minutes of the Board of Trustees.
(D) (1) For all purchases of goods, services or capital over a certain amount, the approved requisition, purchase order or contract shall be forwarded to an officer or employee charged with the appropriation and expenditure records, who shall determine that there exists available appropriation in the accounts to be charged. Upon such determination, the officer or employee shall attest to that fact in writing.
(2) 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.
(3) Upon approval of the purchasing agent and officer or employee charged with keeping the appropriation and expenditure records, the original copy of the purchase order shall be filed in a pending file awaiting delivery of the goods or services.
(E) (1) After satisfactory delivery of the merchandise or completion of contract provisions, an invoice or claim form shall be obtained adequately documenting requests 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.
(2) 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 requisition, purchase order or contract, if applicable.
(3) Upon completion of the accounts payable officer review, the invoices (except those to be paid with federal or state monies) along with the related supporting documents shall be attached to a copy of the purchase order and shall be submitted to the Board of Trustees for approval during the next regular or special meeting.
(4) Upon completion of the accounts payable officer review, invoices to be paid with federal or state monies shall be submitted along with the related supporting documents to the town’s chief executive officer for approval, without further approval of the Board of Trustees, in order to allow the town to distribute federal and state funds within the time frame required by the granting agency.
(F) (1) Upon approval of the invoices or claims for payment, warrants or other payment documents as authorized by state law shall be prepared and submitted to the Town Treasurer, along with a copy of the approved invoice or claims listing.
(2) The Treasurer shall compare the warrants or other payment documents to the invoice or claims listing and verify their accuracy. Upon verification, the Treasurer and the Clerk and Mayor shall sign the warrants or other documents and prepare them for distribution. In addition, the Treasurer shall prepare or cause to be prepared a check warrant register.
(G) The Town Treasurer shall record or cause to be recorded in the appropriate journals and ledgers the purchases and cash disbursements incurred and paid.
(Prior Code, § 2-4-3) (Ord. 311, passed 9-9-2004)