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expenses, checks shall not be distributed until the expenditures are approved <br /> by the City Council. <br /> h. The City Administrator shall open and review monthly bank statements. <br /> Transfers in and out shall be reviewed and cancelled checks shall be examined <br /> for alteration of amounts or payee. <br /> 2. Accounting Controls <br /> The following common internal controls relate to paying bills: <br /> a. All disbursements, except those from petty cash, will be made by pre - <br /> numbered checks. <br /> b. It is not permissible to draw checks payable to Cash. <br /> c. Under no circumstances will blank checks be signed in advance. <br /> d. Each vendor payment shall have proper documentation before payment is <br /> made. An invoice or request for reimbursement will detail the date of <br /> transaction, payee, amount of proposed disbursement, description of items or <br /> services purchased, expense account to be charged, and be accompanied with <br /> related source documents. The transaction shall be approved by the <br /> department supervisor who shall sign the invoice, thereby indicating his/her <br /> approval of the expense and acknowledging the items or services were <br /> delivered. The Finance Director will verify the accuracy of vendor amounts <br /> and expense account coding. <br /> e. Expenditures must be approved in advance by authorized persons. <br /> f. All signed checks will be mailed promptly by the Account Clerk or City <br /> Clerk. <br /> g. The individuals authorized to sign the checks shall review each cash <br /> disbursement for the proper approved authorization and supporting <br /> documentation of expense. <br /> h. A monthly cash disbursement journal will be prepared by the Account Clerk <br /> that details the date of the check, check number, amount of check, and <br /> description of expense account to be charged. <br /> i. Unpaid invoices shall be maintained in an unpaid invoice file by the Account <br /> Clerk. <br /> j. Purchase orders shall be pre - numbered and shall be used when authorized by <br /> the Administrator or Finance Director. <br /> k. Advance payments to employees or vendors shall be recorded as receivables <br /> 2 <br />