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 Anchorage
 Code of Ordinances
 Title 6. FINANCE
 Chapter 6.30. ADMINISTRATION OF BUDGET

  § 6.30.100. Vouchers.  

Latest version.

  • A voucher is any document which authorizes a disbursement of money from the municipal treasury. Department heads or their designees are responsible for approving or denying requisitions and other commitments prior to expenditures being made. Prior to approval of a requisition or direct payment voucher, department heads will verify that there are adequate funds available for such expenditures.

    All such approved requisitions and vouchers shall be entered on the books of the municipality through the municipal financial system. The Controller will be responsible for managing the municipal financial module associated with processing vouchers and will establish policies and procedures in a manner sufficient to provide appropriate internal controls over accuracy, completeness, proper approval, adherence to discounts, and voucher processing.

    Upon the receipt of any voucher that has been properly approved in accordance with this section, the chief fiscal officer shall cause disbursement to be made from the municipal treasury for the amount specified in such voucher, if there are funds available for its payment. In no instance shall a municipal check be drawn to cash.

    Except as designated under section 6.30.095, all payments shall be issued by the chief fiscal officer and drawn on the municipal treasury and shall be signed in accordance with section 6.70.050E. Each payment shall include, the date of issue, the name of the party to whom payable, the amount paid, and shall be linked in the financial system to, at a minimum, the department and/or account(s) to be charged and the amount(s) charged to each.

    No check shall be drawn or disbursement made except upon a voucher certified as required in this section. In the case of vouchers for payment of bonds and of interest in the funded debt of the municipality, the chief fiscal officer or designee shall initiate the required vouchers, which will require the approval of the controller prior to issuance of payment. Investments purchased pursuant to section 6.50.030 may be made without prior approval of the controller.

(GAAB 9.20.150; AO No. 94-107, § 2, 6-7-94; AO No. 2014-61, § 1, 5-20-14)