CHAPTER 6 - PROCEDURE ON VOUCHERS FOR EXPENDITURES

  1. Departments prepare vouchers for expenditures, attaching necessary papers for documentation. Group vouchers are allowed if necessitated by department software andif they are grouped in related items, are not too thick, have good “invoice” and “for” descriptions, and are not related to insurance claims, disaster expenses, or credit cards. Insurance, credit card, and disaster payments must be submitted on separate vouchers.
  1. The department administrator or authorized employee signs the voucher, authorizing paymentand approving the account number and year the expense is to be recorded.
  1. The overseeing committee approves expenditures by signing the vouchers. If the committee has not met prior to the deadline for submitting the voucher to Clerk's Office, three members of the overseeing committee can sign the voucher, if that committee agrees. Some departments do not have an overseeing committee. The finance committee approves those vouchers. Vouchers do not require the overseeing committee approval if there are three finance signatures.
  1. The department presents the vouchers to Clerk's Office prior to the deadline for the monthly Finance Committee meeting.
  1. The Clerk's Office approves the voucher by checking the voucher and initialing approval in the following manner:
  1. Math is checked and corrected if necessary.
  2. Documentation is checked.
  3. Account number is checked for accuracy.
  4. Departmental approval is checked.
  5. Overseeing committee approval is checked except if it is a “prior approved” expenditure.

If any of the above items are inaccurate or approval is missing the voucher will be returned to the department for completion.

  1. Vouchers are presented to the Finance Committee at its monthly meeting for approval. If any expenditures are questioned at the meeting, the committee may return the voucher or the department administrator may be called for an explanation.

A separate list has been developed for vouchers, which have prior approval and do not have to go to the Finance Committee until after they are paid. They may still be questionedby the Finance Committee, however. (List follows). Prior approved expenditure vouchers are not signed by the Finance Committee individually, but the “blue” voucher summary is signed for approval each month.

  1. The County Finance Department checks the vouchers for accuracy before they are paid, prior to entering them on the books of the county.
  1. The vouchers are numbered in sequence, entered on the county books, and filed in the Clerk's Office for permanent storage and referral.
  1. The Treasurer pays the voucher if all the above criteria have been met (departmental, committee, and Finance approval, documentation, etc.). The auditors view this as the last step before payment and the last point at which a voucher may be rejected. It serves as a double check that all procedures have been followed. Payment of expenditures of the County is covered under Section 59 of the state statutes.
  1. Any changes in amounts, voided checks or vouchers must be recorded on the books of the county, the original voucher, and the books of the department. Changes are to be initialed.
  1. The Treasurer is to mail all checks issued by the county, except in special circumstances approved by the Treasurer.
  1. Checks are issued by the Treasurer’s Office on Tuesday and Thursday of each week with some exceptions made if a Tuesday or Thursday falls on a holiday. Vouchers that are to be paid on Tuesday or Thursday must be submitted to the Clerk’s Office by noon the day before (Monday or Wednesday). Checks are issued continually after the regular monthly finance committee meeting until all checks are issued.
  1. The Treasurer makes electronic transfers and ACHpayments for payments such as bond payments, payroll withholdings, county car payments, postage meter refills, credit card bills, and purchasing card statements when necessary.

PRIOR APPROVAL BY FINANCE COMMITTEE IS NOT REQUIRED ON THE FOLLOWING VOUCHERS:

  1. Utilities - Heating fuel, Electricity, Telephone, Bulk Gasoline, Water, Garbage
  2. Mileage reimbursements (within 60 days or there will be no reimbursement)
  3. Travel reimbursements for motels within limits (once a month per department within 60 days after the travel). NOTE: Meal reimbursements must be paid through the payroll process.
  1. Department of Health and Human Services:

a)payments for general/medical relief

b)payments for purchased services on contract

c)emergency energy assistance grants

d)payments for eligible aid per statutes

e)Child Support blood samples and vital statistics/genetic testing

f)Veteran's Aid Commission payments

  1. Payroll vouchers for computerized payroll, jury payroll, and withholdings from payroll
  2. Jail Meals (contracted)
  3. Filing fees by Ambulance Department with Clerk of Courts
  4. Payments by Treasurer:

a)various state agencies for trust payments

b)various townships, villages, city trust payments

  1. Bond payments, interest, and paying agent fees on bonds
  2. Advance registration for employee meetings (room and/or registration fees only)
  3. Insurance installments or premiums
  4. Postage/UPS
  5. Guardian Ad Litem payments (court ordered)
  6. Highway vouchers for parts and materials according to state statutes (03/21/07)
  7. DA witness fees to be attached to subpoenas
  8. Bid deposits to be refunded
  9. Refunds of overpayments
  10. Vouchers with a discount if paid within a certain timeline to vendors that we do business with on a regular basis
  1. Installment payments on leased equipment
  2. SeveranceTaxDueState
  3. Credit card bills where finance charges would apply if not paid by due date
  4. Animal Shelter Spay/Neuter Refunds (08/18/04)
  5. Shop with a Cop program expenses (10/22/04)
  6. Rusk County Clinic Pharmacy bills--Sheriff’s Department (10/22/04)
  7. Kemp Jail Meal bills –Sheriff’s Department (10/19/05)
  8. General Pet Supply – Animal Shelter (11/16/05)
  9. Insurance Claims (12/19/05)
  10. Child Support Service of Process (04/20/06)
  11. HHS Fiscal Agent Vouchers (09/19/07)

The above listed vouchers will be signed by Finance at its regular monthly meeting.

DOCUMENTATION MUST BE ATTACHED TO ALL VOUCHERS WITH THE EXCEPTION OF HIGHWAY AND HIPAA RELATED CONFIDENTIAL ITEMS.

Per the Finance Committee, the number of signatures recommended for all other vouchers before the Treasurer can pay them from county funds:

  1. Overseeing committee - 3 signatures (majority of committee)

-AND-

  1. Finance Committee - 3 signatures (majority of committee)

NOTE: At a minimum, there must be three Finance Committee members’ signatures on a voucher before it can be paid unless it is on the prior approved list. In an emergency situation, payment can be made with three signatures of the overseeing committee if the Chair or Vice-Chair of Finance has been notified of the situation and documentation of this notification is attached to the voucher.

The Finance Committee meets normally on the third Wednesday of each month to sign vouchers, which have been presented and approved by standing committees of the Board. Vouchers are to be in the Clerk's Office by Friday of the week prior to the Finance meeting if the committees have met and acted upon the vouchers.

Checks are issued by the Treasurer's Office after the Finance meeting. It can take as long as eight days to process the checks. Payment of outstanding bills by the County is governed by state statutes and must be followed.

Approved by the CountyBoard, January 27, 2004

Revised by Finance Committee, August 18, 2004

Revised by Finance Committee, October 22, 2004

Revised by Finance Committee, November 16, 2005

Revised by Finance Committee, December 19, 2005

Revised by Finance Committee,April 20, 2006

Revised by Finance Committee, May 17, 2006

Revised by Finance Committee, January 17, 2007

Revised by Finance Committee, March 21, 2007

Revised by Finance Committee, September 19, 2007

Revised by Finance Committee, June 16, 2010

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