The Accounts Payable Department performs a pre-audit review prior to the payment of invoices and contracts for the Board of County Commissioners (the Board). In addition to a review of the agenda, checks, wire transfers, check registers, expenditure approval forms and specific approval forms are prepared and presented to the Board for approval during regularly scheduled meetings. Types of invoices reviewed are varied and may be related to judicial transactions, purchase orders, contracts (including construction), travel, spay/neuter rebates, ambulance refunds, utility vouchers, social services vouchers, and Community Development-Homebuyer Downpayment Assistance, among others. Over 30,000 payments are made annually. The Department also reviews grant contracts and grant reports of the Board of County Commissioners to determine their accuracy. Accounts Payable also reviews encumbrances and expenditures in order to verify compliance with federal and/or state grant requirements. The Department is also involved in processing forms in accordance with Internal Revenue Service regulations.