(A) Allowable claims. Notwithstanding I.C. 5-11-10, with the prior written approval of the Lake County Board of Commissioners, having jurisdiction over the allowance of claims, 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 subdivision;
(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 agreements and service agreements that have been approved and signed at a meeting of the Board of Commissioners including contracts for consulting, legal services, professional service, proposals and bids;
(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;
(13) Expenses described in an ordinance and duly adopted by the County Council;
(14) Postage, advertising, dues and subscriptions and court judgments;
(15) Property rental, official’s bonds and court judgments;
(16) Employee reimbursement for travel (i.e., mileage, meals, lodging) and conference fees.
(B) Supporting documentation. Each payment of expenses under this section must be supported by a fully itemized invoice or bill and certification by the County Auditor. The Auditor shall keep a record of the pre-approved payments, which shall be sent to the Board of Commissioners and County Council on a monthly basis.
(C) Board review. The Lake County Board of Commissioners, having jurisdiction over the allowance of the claim, shall review and allow the claim at the Commissioner's next regular or special meeting following the pre-approved payment of the expense.
(Ord. 1412C, passed 9-12-2017; Ord. 1412C-1, passed 7-16-2019)