Sec. 2-48. Authority of Clerk-Treasurer to make certain disbursement.
(a) The Town Clerk-Treasurer is hereby authorized and directed to make claim payments in advance of Town Council allowance for the following types of expenses, namely:
(1) Property or services purchased or leased from the United States Government or an agency or a political subdivision of the United States Government.
(2) License or permit fees.
(3) Insurance premiums.
(4) Utility payments or utility connection charges.
(5) General grant programs where advance funding is not prohibited and the contracting party posts sufficient security to cover the amount advanced.
(6) Grants of state funds authorized by statute.
(7) Maintenance or service agreements.
(8) Lease or rental agreements.
(9) Bond or coupon payments.
(10) Payroll.
(11) State, federal, or county taxes.
(12) Expenses that must be paid because of emergency circumstances.
(13) Expenses described in an ordinance.
(14) Postage expenses.
(15) Recording fees.
(16) Contractual payment obligations of the Town.
The Town Council shall review and allow the claim at the Town Council's next regular or special meeting following the pre-approved payment of the expenses as aforesaid.
(b) The Town clerk-treasurer is hereby authorized and directed:
(1) To disburse all employee-related federal and state tax obligations at the time required by federal and state law, provided, however, that any such disbursement requiring claim approval shall be submitted for confirmation to the Town Council at its next public meeting for consideration of claims;
(2) To distribute all employee funds withheld from his or her pay in the manner and at the time provided by applicable federal and state law, with employee authorization, or as required in the normal course of business. The said funds may include, without limitations, federal and state income taxes, federal Social Security taxes, state retirement funds, credit union payments, charitable contributions, garnishments, and the like;
(3) To disburse non-taxable funds temporarily or tentatively held by her for payment for a specific purpose or to a specific person, as described hereinabove, in the manner and at the times required by the timers of her receipt of said funds, provided, however, that written notice of the receipt and the disbursement of said funds shall be made to the Town Council, and either approved by the Town Council prior to disbursement, or confirmed by the council following the disbursement;
(4) To disburse appropriated funds for the above specifically designated purposes only, prior to emergency matter, and the claim is submitted to the Town Council at its next public meeting for consideration of claims;
(5) To issue drafts and pay checks in the normal course of business to town employees whose positions and range of pay have been approved by the Town Council without prior approval by the Town Council provided that said payroll data is submitted to the Town Council at the next public meeting for consideration of claim;
(6) To disburse appropriated funds prior to claim approval, provided that said payment is for a product or service, the bid for which has been accepted by the Town Council, that acceptance of the product or service has been approved by the Town Council, or its delegate, and the claim is submitted to the Town Council for confirmation at its next public meeting at which claims are considered.
(c) Each payment of expenses permitted to be paid pursuant to the terms of this section, as amended form time to time, in advance of formal claim approval by the Town Council, shall be completely supported by a fully itemized claim.
(d) Nothing herein is intended to relieve the clerk-treasurer and the Town Council of their responsibilities and obligations generally required with respect to claims, approval of claims, and disbursement of funds by the laws of the State of Indiana, and the rules and regulations of the supervising agencies thereof.