(A) The following categories are designated for pre-approved or pre-payment procedures:
(1) Property or services purchased or leased from the U.S. government, its agencies or its political subdivision;
(2) Insurance premiums;
(3) Utility payments or utility connection charges;
(4) State or federal taxes;
(5) Credit card or charge card expenses incurred by county government offices for lawful purposes, which may include the prepayment of conference or seminar registration, overnight hotel accommodations and transportation expenses to said conference or seminar for elected officials, department heads or other pre-approved employees and credit card expenses by department heads for the purchase of merchandise, supplies, small machinery, equipment and appliances under $750. The employee must submit supporting documentation for the credit card charge or expense and the claim for prepayment to the County Auditor by the tenth of the month if to be paid by the fifteenth and by the twentieth of the month if to be paid by the twenty-fifth;
(6) Postage;
(7) Unemployment fees;
(8) County ditch and reconstructions taxes to the County Treasurer;
(9) Payment of claims associated with sums received as a result of federal grants which said payments are required to be paid within a shorter time span than the typical billing cycle by the county;
(10) (a) Reimbursement to county employees for overnight hotel accommodations and/or registration fees that exceed $50; and
(b) The employee must submit supporting documentation and the claim for pre-payment by the tenth of the month if to be paid by the fifteenth, and by the twentieth of the month if to be paid by the twenty-fifth.
(11) Payment for conference registration;
(12) Payments to the Bureau of Motor Vehicles;
(13) Petroleum (gasoline and diesel) delivered to County Highway Department under contract; and
(14) State Department of Transportation invoices as well as engineer invoices for county match payments on road or bridge projects.
(B) Pursuant to state code, each payment must be fully itemized and each invoice or bill certified by the County Auditor. The pre-approved or pre-paid claim must be advertised and approved at the next scheduled meeting of the County Board of Commissioners.
(Ord. 2010-11, passed 10-4-2010; Ord. 2014-12, passed 11-17-2014; Ord. 2015-01, passed 1-20-2015; Ord. 2016-27, passed 12-5-2016)