AGO Opinion Topics: LIMITED UNLAWFUL EXPENDITURE OR DEFECTIVE VOUCHER FORM OR SUBSTANCE

(1) The transmittal or blanket method of voucher approval by which the approval of county vouchers by the board of county commissioners is indicated on a transmittal form attached to a group of vouchers rather than on the face of each is permitted under the laws of this state. (2) The county auditors do not have the authority to refuse to accept claims approved under the transmittal voucher approval system unless the particular expenditure authorized by the board of county commissioners is beyond its legal authority or unless the voucher is in some other respect defective in form or substance.