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ACCOUNTS PAYABLE POLICY AND PROCEDURES

Policy:
It is the policy of the Linn County Auditor to pay all legally incurred obligations
of the County of Linn in a timely and efficient manner, following approval by the
Board of Supervisors. The following information is written to assist in
accomplishing that policy.

Definitions:

“Auditor”: The Linn County Auditor, a deputy auditor, a member of the Auditor’s
staff, or the Auditor’s Office.

“Board”: The Linn County Board of Supervisors

“Claim”: a claim against Linn County requesting payment for goods and/or
services.

“Claimant”: person demanding payment for goods or services

“Linn County”: the Governing Body of Linn County, Iowa.

“Vendor”: person or business demanding payment for goods or services.

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