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