Mr. Bruce A. Hartman, CPA
AGO 2010-5
Official Opinion No. 2010-5
State of Indiana Office of the Attorney General
February 4, 2010
Mr.
Bruce A. Hartman, CPA
State
Examiner
State
Board of Accounts
302 W.
Washington St., Room E418
Indianapolis,
IN 46204
RE:
Knox County Council Ordinance No. 2009-3
Dear
Mr. Hartman:
You
requested an advisory opinion concerning Knox County Council
Ordinance No. 2009-3, which restricts the Knox County
Auditor’s ability to issue a warrant for claims for
services provided in a prior fiscal year. You asked the
following questions:
1. May
the Knox County Council place a condition upon, or otherwise
restrict, the Knox County Auditor in her duty to draw a
warrant as the Council has set forth in the Ordinance?
2. Does
a county auditor have a duty to pay a claim in the current
fiscal year for services received by the county in a prior
fiscal year if the requirements of Ind. Code Chpt. 36-2-5,
Ind. Code Chpt. 36-2-6, and Ind. Code Chpt. 36-2-9 are met?
3. Is
the authority purportedly reserved by the Knox County Council
under the Ordinance prohibited by or in conflict with Ind.
Code § 36-2-6-4, Ind. Code § 36-2-6-7, Ind. Code
§ 36-2-9-14(c), or any other law?
4. Did
the Knox County Council have the power to enact the
Ordinance?
BRIEF
ANSWERS
1. The
Knox County Council does not have the power to restrict the
auditor’s ability to issue a warrant if the issuance of
the warrant complies with state law.
2. The
auditor has the duty to issue a warrant for a claim if it
satisfies the statutory requirements. The warrant may be
drawn if the County Council has made an appropriation for the
money in the calendar year in which the warrant is drawn and
the appropriation has not been exhausted.
3. The
Council’s purported authority to approve warrants is
inconsistent with Indiana Code §§ 5-11-10-1.6,
36-2-6-4 and 36-2-6-7.
4. The...