(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 services, 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;
(15) Property rental, official bonds and court judgments;
(16) Employee reimbursements for departmental use for incidental and emergency small-dollar purchases where the use of alternative means (purchase order) is not feasible. Incidental supplies needed for department operations, training, dues, professional license and subscription. Necessary and reasonable food (e.g., sandwiches and beverages) brought into the office for business meetings and juror meals. In general, departments are strongly encouraged to use the Lake County Procurement procedure and:
(a) Cash purchases for items considered non-essential for the department or unit determined to perform its mission shall not be reimbursed. If an item is determined to be non-essential, the unit employee who made the purchase must incur the costs involved.
(b) Requests for reimbursement of travel related expenses should be within five days of return but no longer that 30 days after return. Requests for reimbursement of non-travel related expenses must be requested within 60 days of when the expenses were paid or incurred.
(c) Expenditures may not be used to circumvent current purchasing procedures.
(d) The requester shall complete the county expense form, making sure to complete the following fields: pay to, date, prepared by, department/division. Describe the purchase/expenditure in the description/explanation area and enter the total amount requested for reimbursement. A receipt for the expenditure must be attached to this form.
(e) Approver. Upon submission, expense reimbursements are first viewed by the Approver. Approvers are responsible for reviewing supporting documentation, reviewing expense reimbursements for policy compliance, and reviewing funding being charged.
(f) Auditor. Expense reimbursements are reviewed by an auditor after the approver. Auditors are responsible for reviewing expense reimbursements for policy compliance.
(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; Ord. 1412C, passed 12-13-2022)