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 political subdivisions. However, this section does not apply to the following:
        (1) A state educational institution, including Ivy Tech Community 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 a consolidated city.
        (6) A board of directors of a public transportation corporation operating 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 hospital organized under IC 16-23.
        (11) A school corporation (as defined in IC 36-1-2-17).
        (12) A regional water or sewer district organized under IC 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 under IC 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 under IC 14-32.
        (22) The northwestern Indiana regional planning commission established by IC 36-7-7.6-3.
        (23) The commuter rail service board established under IC.8-24-5.
        (24) The regional demand and scheduled bus service board established under IC.8-24-6.
    (b) No warrant or check shall be drawn by a disbursing officer in payment of any claim unless the same has been fully itemized and its correctness properly certified to by the claimant or some authorized person in the claimant's behalf, and filed and allowed as provided by law.
    (c) The certificate provided for in subsection (b) is not required for:
        (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 under IC 4-13-2-7(b);
        (3) a check issued by a special disbursing officer under IC 4-13-2-20(g); or
        (4) a payment of fees under IC 36-7-11.2-49(b) or IC 36-7-11.3-43(b).
    (d) The disbursing officer shall issue checks or warrants for all claims which meet all of the requirements of this section. The disbursing 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 the following form:
        I hereby certify that the foregoing account is just and correct, that the amount claimed is legally due, after allowing all just credits, 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" refers to 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), including a school extracurricular account.
        (3) A county.
        (4) A regional water or sewer district organized under IC 13-26 or under IC 13-3-2 (before its repeal).
        (5) A municipally owned utility that is subject to IC 8-1.5-3 or IC 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 under IC 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 commission established by IC 36-7-7.6-3.
        (17) The commuter rail service board established under IC.8-24-5.
        (18) The regional demand and scheduled bus service board established under IC.8-24-6.
    (b) As used in this section, "claim" means a bill or an invoice submitted to a governmental entity for goods or services.
    (c) The fiscal officer of a governmental entity may not draw a warrant 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 person receiving the goods and services;
        (3) the invoice or bill is filed with the governmental entity's fiscal officer;
        (4) the fiscal officer audits and certifies before payment that the invoice or bill is true and correct; and
        (5) payment of the claim is allowed by the governmental entity's legislative body or the board or official having jurisdiction over allowance of payment of the claim.
This subsection does not prohibit a school corporation, with prior approval of the board having jurisdiction over allowance of payment of the claim, from making payment in advance of receipt of services as allowed by guidelines developed under IC 20-20-13-10. This subsection does not prohibit a municipality from making meal expense advances to a municipal employee who will be traveling on official municipal business if the municipal fiscal body has adopted an ordinance allowing the advance payment, specifying the maximum amount that may be paid in advance, specifying the required invoices and other documentation that must be submitted by the municipal employee, and providing for reimbursement from the wages of the municipal employee if the municipal employee does not submit the required invoices and documentation.
    (d) The fiscal officer of a governmental entity shall issue checks or warrants for claims by the governmental entity that meet all of the requirements of this section. The fiscal 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 certification provided for in subsection (c)(4) must be on a 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 of claims and allowances
    
Sec. 2. (a) Claims against a political subdivision of the state must be approved by the officer or person receiving the goods or services, be audited for correctness and approved by the disbursing officer of the political subdivision, and, where applicable, be allowed by the governing body having jurisdiction over allowance of such claims before they are paid. If the claim is against a governmental entity (as defined in section 1.6 of this chapter), the claim must be certified by the fiscal officer.
    (b) The state board of accounts shall prescribe a form which will permit claims from two (2) or more claimants to be listed on a single document and, when such list is signed by members of the governing body showing the claims and amounts allowed each claimant and the total claimed and allowed as listed on such document, it shall not be necessary for the members to sign each claim.
    (c) Notwithstanding subsection (b), only:
        (1) the chairperson of the board of directors of a solid waste management 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 or filed with the disbursing officer of the political subdivision, together with:
        (1) the supporting claims if payment is made under section 1 of this chapter; or
        (2) the supporting invoices or bills if payment is made under section 1.6 of this chapter.
All such documents shall be carefully preserved by the disbursing officer as a part of the official records of the office.
    (e) Where under any law it is provided that each claim be allowed over the signatures of members of a governing body, or a claim docket or accounts payable voucher register be prepared listing claims to be considered for allowance, the form and procedure prescribed in this section shall be in lieu of the provisions of the other law.
    (f) Notwithstanding this section, the publication required by IC 36-2-6-3(b) must state each claim for which a separate warrant or check is to be issued by the disbursing officer except for claims for the 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 chapter commits a Class D felony.
(Formerly: Acts 1953, c.155, s.3.) As amended by Acts 1978, P.L.2, SEC.513.