(A) The following categories are designated for pre-payment procedures:
(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) Unemployment claims;
(13) Expenses that must be paid because of emergency circumstances;
(14) Conference registrations approved by the Board of Commissioners;
(15) Reimbursement for conference expenses incurred while attending approved conferences;
(16) Charge card expenses incurred by county offices for lawful purposes; and
(17) Postage.
(B) Pursuant to state law, each payment of expenses must be supported by a fully itemized invoice or bill and certification by the County Auditor. The Board of Commissioners shall review and allow the claims at its next regular or special meeting following the pre-approved payment of the expense. A payment of expenses under this section must be published in the manner provided in I.C. 36-2-6-3 whereby the County Auditor shall publish all claims for consideration of the county executive at least three days before each session of the Board of Commissioners in which the Commissioners approve claims.
(Ord. O-C-01-6, passed 12-3-2001)