Hello all, I represent a Town that received a rather large invoice for services. The Invoice was received about two years after the services were rendered. The bill is from a project manager of a project that involved changes to the project scope due to flooding. The services described in the invoice were actually performed although the costs were a surprise to the Town. The Manager has asked me about the legality of paying this "late" invoice. The work was done in 2020. The invoice was received for the first time in 2023. I have asked him if he published the notice indicated in Okla. Stat. tit.62, Sec. 310.4 Unexpended balances of fiscal year available until September 30th - He is researching that - but I don't know if it was published at this time. Thank you, Jeff Edwards § 310.4. Unexpended balances of fiscal year available until September 30th - Notice to present claims All unencumbered balances, if any, as shown by the officer charged with keeping the appropriation and expenditure records of the county, city, or town on hand at the close of day June 30, may remain as a credit for said fiscal year up to the close of day September 30, next. Said officer charged with keeping the appropriation and expenditure records of the county, city, or town shall at any time during the month of July advertise in a newspaper of general circulation in the county and shall cause to be published for two (2) consecutive times if in a daily newspaper and once if in a weekly newspaper, notice in the following form: PUBLIC NOTICE All persons having an indebtedness or claim against ___________________________________ _______________________________________________________________________________ County, City, or Town are hereby notified that all invoices and documentation pertaining to said purchase order or contract must be recorded in the office of _____________ Clerk on or before September 30, 20___, covering all debts now unpaid and incurred during the period beginning on July 1, 20___, and ending on June 30, 20___, or said account shall be void and forever barred. _____________________________________ Clerk or Encumbering Officer Provided this act shall not be so construed to allow the incurring of a new indebtedness after June 30 chargeable to the appropriation account of the immediately preceding fiscal year. Okla. Stat. tit.62, Sec. 310.4 Unexpended balances of fiscal year available until September 30th - Notice to present claims (Oklahoma Statutes (2023 Edition)) -- *Jeffrey L. Edwards* | *Attorney at Law* *FLYNN, EDWARDS, & O'NEAL, PLLC* jeff@flynnedwardsoneal.com CIRCULAR 230 DISCLOSURE: In compliance with the requirements imposed by the IRS pursuant to IRS Circular 230, you are hereby informed that any U.S. Tax advice contained in the foregoing communication (including attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. The information transmitted is intended only for the person or entity to which it is addressed and may contain confidential or privileged material. Any review, distribution, or other unauthorized use of the information by persons or entities other than the intended recipient is prohibited. If you received this communication in error, please contact the sender and delete the material from any computer.