Chapter 3.04
AUDITING CLAIMS AND DEMANDS*
Sections:
3.04.010 Procedure for auditing claims.
3.04.020 Expenditures authorized.
* Falsely auditing and paying claims a gross misdemeanor – See RCW 42.20.060.
3.04.010 Procedure for auditing claims.
The city council as a whole shall be and constitute the approving committee of the city of Fircrest for the purpose of auditing demands and claims against the city. All bills, claims or demands against the city shall be audited by an auditing officer, appointed by the city manager, before payment; provided, that ordinary and routine bills pertaining to a particular utility, department or activity of the city that are certified as correct by the auditing officer may be approved by the city manager or his designee without necessity of the approving signatures of the committee as a whole; and provided further, that unusual, large or extraordinary items shall be referred to and acted upon by the auditing committee as a whole. At each meeting of the council, a list of all bills, claims and demands accrued at that time shall be presented to the council by the city manager or auditing officer for approval. (Ord. 984 § 1, 1991; Ord. 215 § 1, 1953).
3.04.020 Expenditures authorized.
No individual councilperson, official or employee of the city, or committee appointed by the mayor shall authorize the expenditure of city funds or obligate, initiate or proceed with any public work, except as provided in the adopted annual budget of the city and except as in accordance with all laws and ordinances related to the expenditure of city funds. All claims presented against the city by persons furnishing materials, rendering services or performing labor, or claims for any other purpose, shall be audited by the auditing officer before any payment on such claims is made by the city. Such claims shall be prepared for audit and for payment on a form and in the 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 of the city; and no claim shall be paid without such authentication and certification; provided, that 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 and submitting vouchers for the payment of services. Such person shall certify that the claim is true and unpaid; thereafter, the certificate shall be part of the voucher. (Ord. 984 § 2, 1991; Ord. 215 § 2, 1953).
3.04.030 Reimbursement claim.
No claim for reimbursement of any expenditure by officers or employees of the city for transportation, lodging, meals or any other purpose shall be allowed by the auditing officer unless the same shall be presented in a detailed account; provided, that certain reimbursement rates and per diem allowances may be established by ordinance of the city council. (Ord. 984 § 3, 1991).