(A) The County Auditor is authorized to make claim payments in advance of allowance by the Commissioners 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 or 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.
(13) Fees or expenses related to conferences, meeting registrations, association dues, lodging and transportation.
(14) Reimbursement to employees for expenses authorized and approved under the personnel policy and employee handbook or other policy adopted by the county.
(15) Reimbursement to employees under circumstances where an employee advanced payment on behalf of the county for authorized expenses that could not be otherwise invoiced or paid by the county.
(16) Expenses described in any ordinance.
(B) Each payment of expenses made in advance under this section shall be supported by a fully itemized invoice of bill and certified by the County Auditor.
(C) The Commissioners shall review and allow any claim paid in advance under this section at its next regular or special meeting.
(D) The ordinance codified herein shall be effective immediately upon approval and shall ratify any claims paid in advance according to the requirements of this section.
(Ord. 1-4-24, passed 11-18-2013)