(a) Responsibilities of State Agency Executive Administrator. It shall be the responsibility of each executive head of a state agency handling cash funds to establish adequate internal administrative procedures and controls to ensure prompt and accurate payment of obligations to be liquidated from such funds in order to promote good public relations and to take advantage of all available discounts.
(b) It shall also be the responsibility of the state agency executive head to establish a system of pre-audit within his or her agency to ensure that checks and vouchers, before being released by the state agency, are prepared in accordance with all applicable purchasing and fiscal laws on the subject by performing the following functions. He or she shall determine that:
(1) Services, materials, supplies, and equipment received comply with specifications indicated on purchase documents;
(2) Quantities received, as being indicated on the invoice, agree with those shown on the receiving report;
(3) Unit prices agree with those indicated on the purchase documents;
(4) The extensions and footings of the invoice are correct;
(5) The voucher or check is prepared in sufficient time to take advantage of all available discounts being offered;
(6) Sufficient legislative authorization for expenditures and funds is available for payment of the obligation; and
(7) The obligation was incurred in conformity with all purchasing and fiscal laws applicable to state agencies operating out of the State Treasury.
Section: Previous 19-4-802 19-4-803 19-4-805 19-4-806 19-4-810 19-4-813 19-4-814 19-4-815 19-4-816 NextLast modified: November 15, 2016