Chapter 3.68
CLAIMS PAYMENT
Sections:
3.68.030 Authentication and certification.
3.68.050 Clerk-treasurer’s bond.
3.68.061 Uniform purchasing policies.
3.68.062 Purchase order procedures.
3.68.064 Unauthorized purchases.
3.68.065 Responsibility for unauthorized purchases.
3.68.070 City council review and approval.
3.68.010 Audit of claims.
All claims presented against the city by persons furnishing materials, rendering services or performing labor, or for any other contractual purposes, shall be audited, before payment, by the city clerk-treasurer, who shall also serve as the auditing officer. (Ord. 449, 1985)
3.68.020 Form.
Such claim shall be prepared for audit and payment on a form and in a manner prescribed by the division of municipal corporations in the State Auditor’s Office. The form shall provide for the authentication and certification by such auditing officer that the materials have been furnished, the services rendered, or the labor performed as described, and that the claim is a just, due and unpaid obligation against the city. (Ord. 449, 1985)
3.68.030 Authentication and certification.
No claim shall be paid without such authentication and certification; provided, that the certificates as to claims of officers and employees of the city, for services rendered, shall be made by the person charged with the duty of preparing the submitting vouchers for the payment of services, and that persons shall certify that the claim is just, true and unpaid, which certificates shall be part of the voucher. (Ord. 449, 1985)
3.68.040 Payment of claims.
The clerk-treasurer may issue checks or warrants in payment of claims before the city council has acted to approve such claims, providing that the conditions of Sections 3.68.050 through 3.68.080 as per RCW 42.24.180 have been met. (Ord. 671, 1994; Ord. 504, 1987)
3.68.050 Clerk-treasurer’s bond.
The clerk-treasurer, who is the city’s designated auditing officer, has furnished an official bond for the faithful discharge of her duties in the amount of $50,000. (Ord. 504, 1987)
3.68.060 Internal control.
The city council has adopted contracting, hiring and disbursing policies that implement effective internal control. (Ord. 504, 1987)
3.68.061 Uniform purchasing policies.
A. Purchase orders must be used for all purchases of materials, equipment and supplies greater than $25.00. Contractual services, professional services and banking services are not subject to these provisions. The purchase order must be issued at the point in time that a commitment to purchase is made.
B. All purchase orders must be approved by the applicable department head involved before the purchase order is issued.
C. All purchases shall be made upon call for bids when such is required by state law and the state bidding procedures shall be strictly followed. As authorized by RCW 35.23.352 and Langley Municipal Code Chapter 3.84, the city may maintain a small works roster comprised of all contractors who have requested to be on the roster and are, where required by law, properly licensed or registered and bonded to perform such work in this state. The procedures established by state law for the use of such roster shall be strictly complied with and shall not be subject to purchase order requirements.
D. Separate procedures are used for travel advances and reimbursement of travel expense to employees and officers. (Ord. 672, 1994)
3.68.062 Purchase order procedures.
All materials, equipment, supplies and capital purchases which are budgeted will follow this acquisition process. Nonbudgeted capital projects or equipment which did not receive council approval during the budget process or whose need for acquisition arose after the beginning of the budget year shall require prior approval of council. In the event that the purchase will result in a fund exceeding its appropriation level, prior budget amendment is required.
A. Purchase orders are pre-numbered in sequence, and every purchase order must be accounted for. Departments are accountable for all numbers assigned to them. If a purchase order is voided, it must be clearly marked “void.”
B. The purchase order shall be signed by the employee making the purchase and the department head and shall be coded with the applicable BARS account numbers. The vendor shall be given the original purchase order and shall issue an invoice at the time of purchase.
C. The finance department copy of the purchase order and the invoice shall be submitted to the finance department for payment with certification by the department head that the goods have been received. Vouchers for payment will be prepared, audited by the clerk-treasurer and submitted for approval at the next regular council meeting.
D. The department copy will be retained in the originating department files and the purchasing copy retained by the finance department in the purchase order file. (Ord. 672, 1994)
3.68.063 Petty cash funds.
Employees may be reimbursed for minor cash purchases of supplies or maintenance items costing less than $25.00 by the petty cash fund. Employees must furnish a sales slip or other evidence of payment, signed by the department head with the appropriate expenditure account number shown on such. Requests for petty cash reimbursement are to be made to the custodian of the petty cash fund. (Ord. 672, 1994)
3.68.064 Unauthorized purchases.
Except as provided in the ordinance codified in this chapter, no city employee shall purchase any supplies, materials or equipment other than through the procedures as set out in this chapter. Any purchase or contract to purchase made contrary to the provisions of this chapter shall not be approved by any city officer and the city shall not be bound thereby, except as may be required or provided by law. (Ord. 672, 1994)
3.68.065 Responsibility for unauthorized purchases.
Any employee of the city making a purchase contrary to the provisions of this chapter shall be personally responsible for payment of the same. To the extent that the city may be required to pay for same, the city shall be entitled to recover the full amount of such payment from the employee. (Ord. 672, 1994)
3.68.070 City council review and approval.
The city council shall review the documentation supporting claims paid pursuant to this chapter, and shall approve all warrants issued in payment of such claims at its regularly scheduled public meeting. (Ord. 504, 1987)
3.68.080 Disapproved claims.
If, upon review, the city council disapproves any such claim, the officers of the city who are designated by statute to sign the checks shall jointly cause the disapproved claims to be recognized as receivables of the city, and shall pursue collection diligently until the amounts disapproved are collected or until the city council is satisfied and approves the claims. (Ord. 504, 1987)