CHAPTER 10. CERTIFICATION OF CLAIMS; FORMS
IC 5-11-10
Chapter 10. Certification of Claims; Forms
IC 5-11-10-1
Exempt entities; disbursements for claims; certification; liability
Sec. 1. (a) This section applies to the state and its politicalsubdivisions. However, this section does not apply to the following:
(1) A state educational institution, including Ivy TechCommunity College of Indiana.
(2) A municipality (as defined in IC 36-1-2-11).
(3) A county.
(4) An airport authority operating in a consolidated city.
(5) A capital improvements board of managers operating in aconsolidated city.
(6) A board of directors of a public transportation corporationoperating in a consolidated city.
(7) A municipal corporation organized under IC 16-22-8-6.
(8) A public library.
(9) A library services authority.
(10) A hospital organized under IC 16-22 or a hospitalorganized under IC 16-23.
(11) A school corporation (as defined in IC 36-1-2-17).
(12) A regional water or sewer district organized underIC 13-26 or under IC 13-3-2 (before its repeal).
(13) A municipally owned utility (as defined in IC 8-1-2-1).
(14) A board of an airport authority under IC 8-22-3.
(15) A conservancy district.
(16) A board of aviation commissioners under IC 8-22-2.
(17) A public transportation corporation under IC 36-9-4.
(18) A commuter transportation district under IC 8-5-15.
(19) A solid waste management district established underIC 13-21 or IC 13-9.5 (before its repeal).
(20) A county building authority under IC 36-9-13.
(21) A soil and water conservation district established underIC 14-32.
(22) The northwestern Indiana regional planning commissionestablished by IC 36-7-7.6-3.
(23) The commuter rail service board established underIC.8-24-5.
(24) The regional demand and scheduled bus service boardestablished under IC.8-24-6.
(b) No warrant or check shall be drawn by a disbursing officer inpayment of any claim unless the same has been fully itemized and itscorrectness properly certified to by the claimant or some authorizedperson in the claimant's behalf, and filed and allowed as provided bylaw.
(c) The certificate provided for in subsection (b) is not requiredfor:
(1) claims rendered by a public utility for electric, gas, steam,water, or telephone services, the charges for which are regulated
by a governmental body;
(2) a warrant issued by the auditor of state underIC 4-13-2-7(b);
(3) a check issued by a special disbursing officer underIC 4-13-2-20(g); or
(4) a payment of fees under IC 36-7-11.2-49(b) orIC 36-7-11.3-43(b).
(d) The disbursing officer shall issue checks or warrants for allclaims which meet all of the requirements of this section. Thedisbursing officer does not incur personal liability for disbursements:
(1) processed in accordance with this section; and
(2) for which funds are appropriated and available.
(e) The certificate provided for in subsection (b) must be in thefollowing form:
I hereby certify that the foregoing account is just and correct,that the amount claimed is legally due, after allowing all justcredits, and that no part of the same has been paid.
(Formerly: Acts 1953, c.155, s.1; Acts 1957, c.37, s.1; Acts 1971,P.L.49, SEC.1.) As amended by Acts 1977, P.L.54, SEC.1; Acts 1979,P.L.37, SEC.1; Acts 1981, P.L.52, SEC.1; P.L.53-1983, SEC.1;P.L.54-1983, SEC.1; P.L.48-1988, SEC.1; P.L.25-1988, SEC.3;P.L.29-1990, SEC.2; P.L.2-1993, SEC.45; P.L.5-1995, SEC.5;P.L.1-1995, SEC.42; P.L.71-1995, SEC.1; P.L.69-1995, SEC.2;P.L.40-1996, SEC.1; P.L.39-1996, SEC.6; P.L.45-1997, SEC.1;P.L.99-2003, SEC.1; P.L.127-2005, SEC.5; P.L.169-2006, SEC.3;P.L.2-2007, SEC.98; P.L.182-2009(ss), SEC.76.
IC 5-11-10-1.6
Requirements for issuance of warrant or check by fiscal officer
Sec. 1.6. (a) As used in this section, "governmental entity" refersto any of the following:
(1) A municipality (as defined in IC 36-1-2-11).
(2) A school corporation (as defined in IC 36-1-2-17), includinga school extracurricular account.
(3) A county.
(4) A regional water or sewer district organized under IC 13-26or under IC 13-3-2 (before its repeal).
(5) A municipally owned utility that is subject to IC 8-1.5-3 orIC 8-1.5-4.
(6) A board of an airport authority under IC 8-22-3.
(7) A board of aviation commissioners under IC 8-22-2.
(8) A conservancy district.
(9) A public transportation corporation under IC 36-9-4.
(10) A commuter transportation district under IC 8-5-15.
(11) The state.
(12) A solid waste management district established underIC 13-21 or IC 13-9.5 (before its repeal).
(13) A levee authority established under IC 14-27-6.
(14) A county building authority under IC 36-9-13.
(15) A soil and water conservation district established under
IC 14-32.
(16) The northwestern Indiana regional planning commissionestablished by IC 36-7-7.6-3.
(17) The commuter rail service board established underIC.8-24-5.
(18) The regional demand and scheduled bus service boardestablished under IC.8-24-6.
(b) As used in this section, "claim" means a bill or an invoicesubmitted to a governmental entity for goods or services.
(c) The fiscal officer of a governmental entity may not draw awarrant or check for payment of a claim unless:
(1) there is a fully itemized invoice or bill for the claim;
(2) the invoice or bill is approved by the officer or personreceiving the goods and services;
(3) the invoice or bill is filed with the governmental entity'sfiscal officer;
(4) the fiscal officer audits and certifies before payment that theinvoice or bill is true and correct; and
(5) payment of the claim is allowed by the governmental entity'slegislative body or the board or official having jurisdiction overallowance of payment of the claim.
This subsection does not prohibit a school corporation, with priorapproval of the board having jurisdiction over allowance of paymentof the claim, from making payment in advance of receipt of servicesas allowed by guidelines developed under IC 20-20-13-10. Thissubsection does not prohibit a municipality from making mealexpense advances to a municipal employee who will be traveling onofficial municipal business if the municipal fiscal body has adoptedan ordinance allowing the advance payment, specifying themaximum amount that may be paid in advance, specifying therequired invoices and other documentation that must be submitted bythe municipal employee, and providing for reimbursement from thewages of the municipal employee if the municipal employee does notsubmit the required invoices and documentation.
(d) The fiscal officer of a governmental entity shall issue checksor warrants for claims by the governmental entity that meet all of therequirements of this section. The fiscal officer does not incurpersonal liability for disbursements:
(1) processed in accordance with this section; and
(2) for which funds are appropriated and available.
(e) The certification provided for in subsection (c)(4) must be ona form prescribed by the state board of accounts.
As added by P.L.71-1995, SEC.2. Amended by P.L.69-1995, SEC.3;P.L.14-1996, SEC.6; P.L.40-1996, SEC.2; P.L.39-1996, SEC.7;P.L.45-1997, SEC.2; P.L.49-1997, SEC.27; P.L.253-1997(ss),SEC.3; P.L.35-1999, SEC.1; P.L.68-2001, SEC.2; P.L.99-2003,SEC.2 and P.L.191-2003, SEC.2; P.L.1-2005, SEC.78;P.L.169-2006, SEC.4; P.L.182-2009(ss), SEC.77.
IC 5-11-10-2
Approval and allowance of claims; claim forms; publication ofclaims and allowances
Sec. 2. (a) Claims against a political subdivision of the state mustbe approved by the officer or person receiving the goods or services,be audited for correctness and approved by the disbursing officer ofthe political subdivision, and, where applicable, be allowed by thegoverning body having jurisdiction over allowance of such claimsbefore they are paid. If the claim is against a governmental entity (asdefined in section 1.6 of this chapter), the claim must be certified bythe fiscal officer.
(b) The state board of accounts shall prescribe a form which willpermit claims from two (2) or more claimants to be listed on a singledocument and, when such list is signed by members of the governingbody showing the claims and amounts allowed each claimant and thetotal claimed and allowed as listed on such document, it shall not benecessary for the members to sign each claim.
(c) Notwithstanding subsection (b), only:
(1) the chairperson of the board of directors of a solid wastemanagement district established under IC 13-21 or IC 13-9.5(before its repeal); or
(2) the chairperson's designee;
is required to sign the claim form described under this section.
(d) The form prescribed under this section shall be prepared by orfiled with the disbursing officer of the political subdivision, togetherwith:
(1) the supporting claims if payment is made under section 1 ofthis chapter; or
(2) the supporting invoices or bills if payment is made undersection 1.6 of this chapter.
All such documents shall be carefully preserved by the disbursingofficer as a part of the official records of the office.
(e) Where under any law it is provided that each claim be allowedover the signatures of members of a governing body, or a claimdocket or accounts payable voucher register be prepared listingclaims to be considered for allowance, the form and procedureprescribed in this section shall be in lieu of the provisions of theother law.
(f) Notwithstanding this section, the publication required byIC 36-2-6-3(b) must state each claim for which a separate warrant orcheck is to be issued by the disbursing officer except for claims forthe following:
(1) Salaries fixed in a definite amount by ordinance or statute.
(2) Per diem of jurors.
(3) Salaries of officers of a court.
(Formerly: Acts 1953, c.155, s.2.) As amended by Acts 1978, P.L.25,SEC.1; Acts 1979, P.L.37, SEC.2; Acts 1982, P.L.33, SEC.4;P.L.33-1992, SEC.3; P.L.71-1995, SEC.3; P.L.64-1995, SEC.8;P.L.1-1996, SEC.37; P.L.14-1996, SEC.7; P.L.40-1996, SEC.3;P.L.39-1996, SEC.8.
IC 5-11-10-3
Violations; offense
Sec. 3. A person who knowingly violates section 1 of this chaptercommits a Class D felony.
(Formerly: Acts 1953, c.155, s.3.) As amended by Acts 1978, P.L.2,SEC.513.