Claims (Accounts Payable)
This policy aims to: (1) Protect County employees from inadvertent deviations from Idaho Code 31-15
regarding County Finances and Claims Against County; (2) Facilitate payment of all county obligations
in a timely manner; and (3) Ensure that generally accepted accounting principles are followed.
County bills are paid twice a month, after review and approval by the Board. Documentation
accompanying each request for payment must meet the requirements found in state statute. Each
department is responsible for the accurate completion and timely submittal of claims and should follow
the guidelines below:
Invoices providing a detailed itemization of the expense(s) to be paid should be stamped and
signed. All submitted invoices must be 8.5” x 11” in size.
Stamped and signed invoices must include the appropriate budget account number and item
description. If the Auditor’s office believes an inappropriate line item has been used, the
department will be contacted and a mutually agreeable correction made.
Every claim must be approved by the responsible Elected Official, Department Head or Chief
Deputy.
Claims should not be prepared and approved by relatives within the 1st or 2nd degree, or by the
same employee, except that an Elected Official may both prepare and approve a claim.
Claims must be received in the Auditor’s office by noon on the Wednesday prior to a regular
meeting of the County Commissioners.
A signed W-9 form must accompany any Claim for payment to a new vendor providing services
that may require the county to complete an IRS 1099 Miscellaneous report at the end of the year
(i.e. vendors who are paid $600 or more for services in a calendar year).
Budget Year-End Procedures. Prior to fiscal year-end, letters and calendars will be sent to each
department clarifying all year-end processes. Claims will be processed in the appropriate fiscal year as
determined by invoice date.
Emergency (Demand) Payments. Payments which cannot be processed according to the regular
schedule will require a “Demand” process. Only Elected Officials or Department Heads may request a
Demand payment and must obtain the signature of one County Commissioner before submitting the
Demand claim to the Auditor’s office. Emergency Demand payments should be requested very rarely and
may not be approved.
Replacement Payments. Lost warrants will be replaced no sooner than 30 days after the original date of
issuance. A Verification of Lost Warrant form (Attachment A) must be submitted to the Auditor’s office
for the replacement of lost warrants.
Broulims, Ace Hardware and Other Local Charge Accounts. Employees authorized to sign charge
slips at local vendors must also print their name and department on the charge slip.
Revision: 3
Date: 1/14/2020
Original Issue Date: 6/15/11
Number of Pages: 1
Approved: BOCC
TETON COUNTY ADMINISTRATIVE POLICIES
Claims (Accounts Payable)