§ 2-221. Payment of claims.

(a)

Upon receipt of a bill or invoice which has been signed by the appropriate elected official or his/her designee, the Comptroller, after confirming sufficient funds are available, shall create an accounts payable voucher reflecting the vendor, the appropriate fund from which payable, the invoice number, the appropriate line item, and the total dollar amounts. These vouchers may contain several invoices from one (1) vendor and processed at integrals such as time permits.

(b)

Purchase orders shall be obtained in advance of all purchases for goods and services unless impossible or impractical.

(c)

Once the Comptroller has entered the information from the accounts payable voucher, then an affidavit register shall be printed containing all accounts payable vouchers that are being processed for payment and presented to the County Judge or his designee for signature. Said voucher shall have all invoices attached.

(d)

The Comptroller shall then cause a warrant number to be assigned for each vendor and print a warrant register.

(e)

All the aforestated documentation shall then be filed with the County Clerk who shall sign such and deliver it promptly to the Treasurer.

(f)

The Comptroller shall also create an electronic and paper document reflecting the above transactions and deliver such promptly to the Treasurer who shall print, sign, and insert checks into envelopes for delivery to the Comptroller to insert remittance documents and distribute to the appropriate vendor.

(g)

The County Clerk shall retain all said documents for a period of seven (7) years after the year in which such has been audited, and such has been accepted and filed by the Joint Legislative Auditing Committee, at which time the County Court may order said documents to be destroyed; all said documentation is public and subject to inspection by any citizen pursuant to the Arkansas Freedom of Information Act.

(Ord. No. 2004-3, Art. 1, 1-8-04)

Editor's note

Ord. No. 2004-3, Art. 1, adopted Jan 8, 2004, repealed § 2-221, in its entirety and enacted new provisions to read as herein set out. Prior to amendment, § 2-221 pertained to similar subject matter and derived from Ord. No. 77-11, §§ 1, 2, adopted April 14, 1977.

Cross reference

County Collector, §§ 2-46, 2-141 et seq.; County Assessor, § 2-46, Ch. 2, Art. III, Div. 5.