19-4-1103. Responsibilities of agency heads.

19-4-1103. Responsibilities of agency heads. (a) It shall be the responsibility of each executive head of a state agency to establish adequate internal administrative procedures and controls to ensure prompt and accurate payment of obligations in order to promote good public relations and to take advantage of all available discounts. It shall also be the responsibility of each executive head of a state agency to establish adequate administrative procedures to ensure that all financial transactions of the agency are posted in the state's financial management system in accordance with procedures established by the Chief Fiscal Officer of the State. (b) It shall also be the responsibility of the agency head to establish a system of pre-audit within his or her agency to ensure that checks and vouchers, before being released by the agency, are prepared in accordance with all applicable purchasing and fiscal laws and rules by performing the following functions. He or she shall determine that: (1) Services, materials, supplies, and equipment received comply with specifications indicated on purchase documents; (2) Quantities received, as being indicated on the invoice, agree with those shown on the receiving report; (3) Unit prices agree with those indicated on the purchase documents; (4) The extensions and footings of the invoice are correct; (5) The voucher or check is prepared in sufficient time to take advantage of all available discounts being offered; (6) Sufficient appropriation and funds are available for payment of the obligation; and (7) The obligation was incurred in conformity with all purchasing and fiscal laws. (c) It shall also be the responsibility of the agency head to establish that: (1) Every voucher for a proposed disbursement is approved by the bonded disbursing officer of the agency issuing the voucher or by his or her authorized agent; (2) An appropriation has been made to cover the proposed disbursement and that there is sufficient balance remaining in the appropriation account and in the fund against which it is drawn to ensure that the voucher can be converted into a valid warrant; (3) The proposed disbursement has been drawn on the proper voucher form and the name and address of the disbursing agency and the name and address of the vendor or payee is properly identified on the voucher form; (4) The proposed voucher is prepared in accordance with the established general accounting procedures relating to appropriation titles and codes and the proposed transactions are identified and classified in accordance with the administrative rules on the subject; and (5) The voucher for the proposed disbursement is accompanied by proper supporting documentation, as evidence that the indebtedness has been incurred and that the amount for which the voucher is written corresponds with such evidence.