Agenda - Council - 02/12/1979 - Laserfiche WebLink

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"1 declare under lhe pcnallics of perjury lhat I have received the wages staled on this payroll opposile my name and have done the work for wl~ich the wages were paid." Auditing and Allowance By The Council In general, subject lo the exception noted in a later paragraph, no bill may be paid until it has been audited and allowed by the council. Council action is usually laken in the form of a resolution listing the bills and claims approved. The clerk must then endorse on each bill the word "disal- lowed'' or the words "allowed in the sum of $ " depe0ding upon the council's action. When a bill is approved in part only, the clerk must specify the rejecte'd items in the endorsement. All bills exempted from the requirement of fil- 'lng an itemized claim may be paid without council audit. This does not apply, however, to claims paid from the petty cash fund; the council's audit takes place ~vhen the fund's custodian presents the paid claims.18 Although not required by law, the state auditor has suggested that all members of the council ini- tial each bill after it has been properly audited and allowed. This recommendation is made because, in many cities, council minutes do not adequately show the claims allowed. In these cases, unless there is some notation on the bill itself, it is diffi- cult to determine whether or not any given claim was validly paid. When payment under a contract cannot be de- ferred until the next council .meeting without loss of discount privileges or otherwise, it may be paid immediately if the itemized bill is endorsed for payment by at least a majority of the council mem- bers.19 The bill still must be audited at the next council meeting in the same manner as if it had not been paid. Paying the Bill When the above steps have been properly exe- cuted, the clerk may issue an order on the treasurer for payment. The order must be signed by both the mayor and the clerk. Aproperlyappointedde- puty clerk may sign orders in place of the clerk. In Plan B statutory cities, the manager must sign these orders. It must also be drawn so that, when signed by the treasurer in an appropriate space, it becomes a check upon the city bank account. City funds may not be disbursed without such an order nor may bills be paid in cash except from the petty cash fund. The use of facsimile si.~nalures b~Z the ma oy_~gG. clerk, or treasurer is now ~X_LPress_~l authorized by. aT~-,2:0 ~u-i- ~h--~ ~oo~Jncil must first approve their use an~sure the city against any consequent losses. The statutes specifically require that every dis- bursement, including payment of municipal liquor store expenses, must be made by check and, unless otherwise noted in the preceding discussion, mu~t be processed through the above three procedures.TM Claims Against Independent Commissions Bills presented to a public utilities commission or to any other independent board or commission having authority to disburse funds must be audited and allowed by the independent commission rather than by the council.22 With this exception, the same procedure must be followed in paying the bill. Limitations upon ]ssuance of Checks23 In any calendar year, the council may issue checks only up to the amount equal to the lower of the two following amounts: 1. The amount of cash on hand plus taxes actu- ally levied. The amount of cash on hand plus the aver- age amount actually received in tax collec- tions during the three previous calendar years plus 10 per cent. This limitation applies individually to each fund for which a tax levy has been made. To inform the council of it, the clerk must annually present, as soon as possible after January 1, a statement of tax collections credit~/d to each fund during each of the three previous fiscal years and the average thereof. The county auditor must furnish thisin- formation to the clerk upon request. Lost Checks24 Duplicate checks may be issued to replace those lost or destroyed. The new check must correspond in number, date, and amount with the original and it must have the word "duplicate" and the date of duplicate issuance written across its face. Before a duplicate may be issued, however, the owner of the lost check must file with the clerk': An affidavit setting forth the ownership of the order, a description of it, and the man- ner of its loss or destruction.