(A) Allowable claims. The town fiscal officer, under the auspices and authority of I.C. 36-5-4-12(b), and I.C. 5-11-10-1.6, may make claim payments in advance, upon prior written approval of the Town Council, or the board having jurisdiction over allowance of the claims, of the following types of expenses:
(1) Property or services purchased or leased from:
(a) The United States government; or
(b) An agency or political subdivision of the United States government.
(2) License fees or permit fees.
(3) Insurance premiums.
(4) Utility payments or utility connection charges.
(5) Federal grant programs, if:
(a) Advance funding is not prohibited; and
(b) The contracting party provides sufficient security for the amount advanced.
(6) Grants of state funds authorized under statute.
(7) Maintenance agreements or service agreements.
(8) Lease agreements or rental agreements.
(9) Principal and interest payments on bonds.
(10) Payroll.
(11) State, federal, or county taxes.
(12) Expenses that must be paid because of emergency circumstances.
(13) Expenses described in an ordinance, and duly adopted by the Town Council.
(B) Supporting documentation. Each payment of expenses under this section must be supported by a fully itemized invoice or bill and certification by the fiscal officer, as required by I.C. 5-11-10-1.6.
(C) Board review. The Town Council, or the board having jurisdiction over the allowance of the claim shall review and allow the claim at the body’s or board’s next regular or special meeting following the preapproved payment of the expense.
(Ord. 11 of 2016, passed 9-12-2016)