7.04.180 Preaudit of payables.
A. The Borough directors, other Borough employees designated by the Mayor, and the Superintendent of Schools shall certify to the controller requisitions and requests for payment covering expenditures against their respective appropriations. Such certification will attest that the requisition or request is legal, proper and is made for an amount not in excess of the sum then available for the purpose named therein.
B. The Chief Financial Officer shall enter all such requisitions or requests, after being certified as aforesaid, on the books of account of the Borough.
C. When the Borough comptroller determines that:
1. A payment request is consistent with the provisions of FNSBC 7.04.190 and 7.12.130;
2. That subsection (A) of this section has been followed; and
3. That the document is for a legal purpose, in proper form, and in compliance with established policy and procedures, the comptroller or designee shall process the request.
D. Within 30 days of the comptroller’s receipt of any approved payment authorization, the comptroller shall draw a check on the Borough treasury for the amount specified if there are sufficient moneys available for its payment.
However, if a discount is offered by a vendor and the amount of the discount is greater than the cost of making an early payment then the comptroller will ensure that the check is issued within a time frame which allows the Borough to benefit from the discount.
E. The Chief Financial Officer shall issue all checks and each check shall set forth on its face a number, the date of issue, the name of the party to whom payable, the account to be charged therewith, and the amount thereof. Checks issued shall be signed by the official or persons designated in a resolution adopted for that purpose. No person shall draw, issue or sign a Borough check payable to cash.
F. In the case of payment of principal and interest on the funded debt of the Borough, the comptroller shall initiate the necessary check request which will require the approval of the Chief Financial Officer prior to issuance of payment.
G. When a delegation of authority authorized by FNSBC 7.04.100(A) is in effect, the Superintendent of Schools shall establish safeguards that are substantially similar with this section. (Amended during 1993 republication; Ord. 86-017 § 38, 1986; Ord. 85-001 § 2, 1985. 2004 Code § 3.01.110.)