A. Petty Cash Accounts: Subject to the provisions of Oklahoma law, and on the request of the treasurer, the council may, by resolution separately adopted for each budget year, establish one or more petty cash accounts. The resolution shall specify the purpose of each account and the amount of the imprest balance (which balance shall in no case exceed $500.00). Purchases, the aggregate amount of which do not exceed twenty five dollars ($25.00), may be paid (or reimbursed) from petty cash accounts when supported by receipts or other sufficient evidence as the treasurer may determine. Periodically, as needed, the treasurer shall prepare a purchase order to reimburse the petty cash account for purchases made therefrom. (Ord. 2004-01, 3-1-2004)
B. Regular Purchase Orders: Purchases shall not be made without there first being a properly executed purchase order authorizing the purchase. The purchase order shall be prepared by the person requesting the purchase and delivered to the budget control officer. The budget control officer shall determine that the available appropriation in each account to be charged is sufficient to cover the requested expenditure, shall attest to that fact in writing, and shall immediately encumber the required funds. (If the available appropriation is insufficient to cover the requested expenditure, the budget control officer shall not approve the purchase order until additional appropriations are authorized as budget amendments or as budget adjustments.) Once approved by the budget control officer, the purchase order shall be delivered to the purchasing authority for approval. If the purchasing authority approves the purchase order, the purchase may be executed. If not, the purchase order shall be returned to the budget control officer who shall disencumber the funds. Regular purchase orders, the aggregate amount of which exceeds seven thousand five hundred dollars ($7,500.00), shall not be approved by the purchasing authority unless and until first approved by the city council. (Ord. 2007-04, 2-20-2007)
C. Payroll Purchase Orders: Each actual or authorized officer or employee of the city who is scheduled to receive compensation shall be assigned to a budgeted position associated with an object level appropriation account for personnel services. At the beginning of the fiscal year, the budget control officer and the purchasing authority shall execute purchase orders for each budgeted position and shall encumber the entire appropriation for each position. If positions are or become vacant, the budget control officer shall periodically adjust the appropriation account records to disencumber (and show as available) such amounts as would have been disbursed had the position been occupied.
D. Contract Purchase Orders: For any contract requiring the expenditure of city funds, at the time the contract is entered into, and at the beginning of each subsequent fiscal year during which the contract remains active or in force, the budget control officer and the purchasing authority shall execute a purchase order for that contract, and shall encumber the entire actual or estimated amount due under the contract during that fiscal year. Funds to be expended pursuant to a contract may be charged to an appropriation account established for that sole purpose, may be charged (along with funds expended pursuant to other contracts) to a general "contracts" appropriation account, or may be subsumed under or distributed for charging to one or more other appropriation accounts, as the budget control officer and the purchasing authority may deem best.
E. Purchase Orders Not Required: A purchase order shall not be required for individual purchases of fuel purchased through an established fueling arrangement, nor for the arrangement itself; for the purchase of wholesale power by the city or the use of retail power or other energy sources by city facilities; for ongoing telecommunications services (telephones, internet service, etc.); for other public utilities (water, sewer, waste collection) provided to city facilities; for the payment of debt service (principal or interest) when the incurring of the debt has been previously approved by council; for payment of credit or revolving credit accounts when the actual purchases charged to the credit or draw accounts were approved by purchase order; for payments required by law or court order; or for the disbursement of "pass through" funds (withholding taxes, meter deposits, etc.).
F. Evidence Of Receipt: The person receiving the goods or services on behalf of the city shall certify that goods and services were received in good condition, as ordered, and in the amount and for the cost specified, and shall so signify by signature or initials on the invoice, packing slip, receipt, or other document. Such certification shall be delivered to the budget control officer who shall then make a request to the treasurer that payment be made. (Ord. 2004-01, 3-1-2004)