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.