Chapter 2.55
VOUCHER CERTIFICATION AND APPROVAL PROCESS
Sections:
2.55.010 Finance department preaudit and certification.
2.55.020 Certification required.
2.55.040 Council responsibility and liability.
2.55.060 Council review of supporting documentation.
2.55.010 Finance department preaudit and certification.
All claims must be preaudited and certified by the finance director. This certification shall be a blanket certification, indicating the particular vouchers so certified. (Ord. 2333 § 1, 2007).
2.55.020 Certification required.
Certification is required regardless how the transaction is processed (i.e., checks, purchasing card, electronic funds transfer, etc.). (Ord. 2333 § 2, 2007).
2.55.030 Required language.
For all claims, including expense reimbursement claims, the certification must include the following language:
The undersigned, do hereby certify under penalty of perjury that the materials have been furnished, the services rendered or the labor performed as described herein and that the claim or reimbursement is a just, due and unpaid obligation against the City and that the undersigned are authorized to authenticate and certify to said claim.
(Ord. 2333 § 3, 2007).
2.55.040 Council responsibility and liability.
The certification by the finance director in no manner relieves members of the council from the responsibility and liability for each voucher approved. It is the council’s responsibility to ensure that the system of auditing and certifying vouchers is operating in a manner to provide the greatest possible protection for the council and the city. The minutes shall include the following:
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The following transactions are approved for payment: |
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Transaction Type |
Totals |
|
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Accounts payable voucher numbers: |
_____ through _____ |
$_____ |
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Payroll transaction numbers: |
_____ through _____ |
$_____ |
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Electronic transfer dates: |
_____ through _____ |
$_____ |
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Purchasing card transaction dates: |
_____ through _____ |
$_____ |
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Total transaction costs: |
$_____ |
|
(Ord. 2333 § 4, 2007).
2.55.050 Payment issuance.
The city may issue payment before the council approves claims:
A. The finance director and the officer designated to sign checks must have an official bond or equivalent insurance coverage. The amount should be determined by the council but cannot be less than $50,000 (EMC 2.110.010 and RCW 42.24.180); and
B. The council should adopt contracting, hiring, purchasing, and disbursing policies that implement effective internal control; and
C. The council must review and approve the claims paid at a regularly scheduled public meeting within one month from issuance; and
D. If the council disapproves some claims, the finance director and the officer designated to sign the vouchers must recognize these claims as receivables of the city and pursue collection diligently until the amounts are either collected or the council is satisfied and approves the claims. (Ord. 2333 § 5, 2007).
2.55.060 Council review of supporting documentation.
The council may stipulate that certain kinds or amounts of claims should not be paid before the council has reviewed the supporting documentation and approved the issue of vouchers in payment of those claims. (Ord. 2333 § 6, 2007).
2.55.070 Copy to be filed.
The original copy of all vouchers shall be filed in the finance department. Supporting documentation must be retained and either attached to the vouchers or canceled by the finance director to prevent reuse. (Ord. 2333 § 7, 2007).