Chapter 3.23
PAYMENT OF CLAIMS, DEMANDS AND VOUCHERS
Sections:
3.23.010 City auditing officer.
3.23.020 Preparation of list of claims, demands and vouchers.
3.23.030 Payment of claims, demands and vouchers.
3.23.035 City officials authorized to conduct banking services.
3.23.040 Claims for reimbursement for expenses.
3.23.050 Compliance with state law for damage claims.
3.23.010 City auditing officer.
The finance director shall serve as the city auditing officer and shall act as auditor for the city for all claims, demands and vouchers presented to the city council for approval. Such claims, demands and vouchers shall be prepared for audit and payment on a form providing for the authentication and certification by the auditing officer that the materials have been furnished, the services rendered or the labor performed as described, and the claim, demand or voucher is a just, true and unpaid obligation against the city. (Ord. 818 § 1 (part), 1994)
3.23.020 Preparation of list of claims, demands and vouchers.
The finance department shall prepare a list of all claims, demands and vouchers presented to the city and to be examined by the auditing officer. (Ord. 818 § 1 (part), 1994)
3.23.030 Payment of claims, demands and vouchers.
No claim, demand or voucher may be paid until approved by the city council unless the following conditions are met:
A. The mayor, the city administrator, the finance director, the accounting services manager and the city clerk, who are designated to sign the checks or warrants, shall each furnish an official bond for the faithful discharge of his or her duties in an amount determined by the city council, but not less than fifty thousand dollars. A blanket fidelity bond applicable to such officials and employees in addition to others and in an amount not less than fifty thousand dollars shall be sufficient to meet this requirement;
B. The city council has adopted contracting, hiring, purchasing and disbursing policies that implement effective internal control;
C. The city council shall review all documentation supporting any claim, demand or voucher paid and for approval of all checks or warrants issued in payment of any claim, demand or voucher at its next regularly scheduled public meeting; and
D. The city council shall require that if, upon review, it disapproves a claim, demand or voucher, the auditing officer and the officer designated to sign the checks or warrants shall jointly cause the disapproved claim, demand or voucher to be recognized as a receivable of the city and shall pursue collection diligently until the amounts disapproved are collected or until the city council is satisfied and approves the claim, demand or voucher.
Notwithstanding the fact that all of the above conditions are met, the city council may stipulate that certain kinds or amounts of claims, demands or vouchers shall not be paid before the city council has reviewed the supporting documentation and approved the issue of checks or warrants in payment of those claims, demands or vouchers. (Ord. 1241 § 1, 2010: Ord. 818 § 1 (part), 1994; Ord. 575 §§ 1 – 5, 1987)
3.23.035 City officials authorized to conduct banking services.
The mayor, the city administrator, the finance director, the accounting services manager and the city clerk are authorized to conduct banking services on behalf of the city that include but are not limited to checking, savings and wire transfer transactions, and to sign applicable signature cards. (Ord. 1241 § 2, 2010)
3.23.040 Claims for reimbursement for expenses.
A. No claim for reimbursement of any expenditures by officers or employees of the city for transportation, lodging, meals or any other purpose shall be allowed by any officer or employee charged with auditing accounts unless the same shall be presented in a detailed amount; provided, that the city council may prescribe by resolution amounts to be paid officers and employees as reimbursement for the use of their personal automobiles or other transportation equipment in connection with officially assigned duties and other travel for public purposes approved by the mayor, or as reimbursement to such officers and employees in lieu of actual expenses incurred for lodging, meals or other purposes. The rates for such reimbursements may be computed on a mileage, hourly, per day or other basis as determined by resolution.
B. All claims for reimbursement under this section shall be duly certified by the officer or employee submitting such claims on forms and in the manner prescribed by the division of municipal corporations in the office of the state auditor. (Ord. 818 § 1 (part), 1994)
3.23.050 Compliance with state law for damage claims.
Claims or demands for damages to persons or property shall be presented to the city in accordance with the provisions of Chapter 35A.31 RCW. (Ord. 818 § 1 (part), 1994)