Loading...
HomeMy WebLinkAbout178312 10/14/2009 CITY OF CARMEL, INDIANA VENDOR: 358765 Page 1 of 1 0 ONE CIVIC SQUARE NORTH AMERICAN SALT COMPANY CARMEL, INDIANA 46032 Po Box 277043 CHECK AMOUNT: $17,042.51 ATLANTA GA 30384 CHECK NUMBER: 178312 CHECK DATE: 10/14/2009 DEPARTMENT ACCOUNT PO NUMBER INVOICE NUMBER AMOUNT DESCRIPTION 601 R5023990 W0905 70389713 /x,067.07 SALT 601 R5023990 W0905 70389714 X2,101.88 SALT 601 R5023990 W0903 70389715 2,082.35 SALT 601 R5023990 W0903 70390213 X2,165.54 SALT 601 R5023990 W0904 70390214 /2,118.85 SALT 601 R5023990 W0904 70390658 /2,163.00 SALT 601 R5023990 W0905 70390659 2,211.38 SALT :601 R5023990 W0905 70391117 2,132.44 SALT North American Salt Company A Compass Minerals Company INVOICE Page 1 of 1 PLEASE REMIT T0: FEDERAL ID PAYMENT TERMS INVOICE DATE INVOICE NUMBER ATLANTA, GA -7043 48- 1047632 NET 60 DAYS 8/20/2009 70391117 SOLD TO: 4621291 C54512 CARMEL UTILITIES 3450 W. 131 ST STREET SHIP TO: 505808 CS54514 WESTFIELD, IN 46074 CARMEL UTILITIES 5484 E. 126TH STREET CARMEL IN 46033 UNITED STATES OF AMERICA SHIPPED FROM DATE SHIPPED CUSTOMER PO BILL OF LADING ORDER NUMBER JORDER TYPE 10995 AUGUSTROBBENSSONS 08/20/09 W0905W 393938 393938 SO CARRIER RAIL I TRUCK EQUIPMENT TYPE F.O.B. FREIGHT TERMS TERRITORY 76599 178 SHIPPING POINT DELIVERED TRUCK B22 TAX STATUS TAX ID RELEASE SALES REP EXEMPT 0031201550 B22 PRODUCT DESCRIPTION I TAX J QUANTITY UOM UNIT PRICE I EXTENDED PRICE 7517 BULK COARSE LA SALT Y 25.1200 TN 84.89 2,132.44 SUMMAR PRODUCT 2,13244 FREIGHT FUEL SUBTOTAL 2,132.44 STATE TAX COUNTY TAX CITY TAX MESSAGES: TOTAL WEIGHT 50,240.0000 Gross Pounds FOR BILLING INQUIRIES CALL 1- 800 743 -7258 THANK YOU FOR YOUR ORDER PLEASE PAY WE APPRECIATE YOUR BUSINESS IN US DOLLARS US 7,132.44 This Sale of Goods is subject to the Terms and Conditions of Sale on the reverse side of this Invoice CREDIT NOTE US (Terms and Conditions of Sale are also available at www.nasalt.corn). IN US DOLLARS nyzW3x*DcOmonlOwxV*SALE Lo*zMwom,sa"euQ B Wa^p"a=oW^"�m,lyun�mmxa fomwla|P0,utidim "port 'a'xa*x.u�, ex lil ~.iiin,r the sa/=n" N.`u"",/",m/uMn'wnnc..uu w*vu,ni, "x*xoxex%PROPOSAL JScxpas#r/um�ooru�zArn`*ccopumzue�nyns�woc*woxm*s o :«*so/�EYaN I PAY "m�,t- sukrjw"^*a yauuh ~/Av*p^ NnxrYOM �ro�,*m�,="�u�"���o`mv*�« �a.. 2i,pusmu,y,coIA'ra A L low "*um(1^e un)mu"mocvmzpnm'W', mm=om+"v�1 will bops*tij 11"= tile 6omao*/*u(;C, L vmoTexc*rrAsorxrnmscarsop/suIwrx/somsn.puue AM! xmacAno "AMR *nm`ozmuncs unu*/ vnccns MmxsMox//ss /mreu ueIpnmE/msppuzow,wcsuo�om'aoomsoruxpmcmz mu»wouu "omoof all gQAQWNW wW plowcomW allowamw A" nzux" pn/. I aov."W/" on: m."/= s cAwCTIT`nuz AND Mwouncon.T Olin "xy 0umzuaoxn,irmw" ^.w" li 6. r^a/' mo^^�Lv'e,,im^pp°..l of,ws^ur,'scmm/o" and mn,'c /"^+m.�.m,o�s"/a,*s�"�u.. It ume. ��mm fo a4v,muu`nem".iil nw "oi�i 'w `mu ,ray/= x" fu^."doaoic,,mw ^,uil,�wBo,xruu. /fi�s"x=./vumuo�enu o�"�muux,"u,)oi ami, ,=^o,�' r, `ax:a ^.r", oI 1 WIa ^lbm U pmuUC11011. �ovcmoc,�. mu,u=uuv. (Itlivviry. SnM�o, C sn/u�mcvr "I"pao"`^/v"a^c,mkxd",xxu`.xW d,p,u*,"u p b Bu mua tows ^mummrtod inmemu"'` unmAu4m/vm°"are .t�jec-,mm" mnpuwy.m One em and ill ow,"m/am a O*S,/1a`mu/ not beo:Iufor g cw� foi �ail=(o ritaLc"pmal orooinpu mpule^mswx= &b K mAKg s1bipmwam noB"amw/be ubw to m alledmmn.,mmrrood b Wk: smp"w,nm d"wnmuxowm ^a"ovm"mmucxtllo:mymaomw.' N ^m""wI /xoa 04"mm .,:m/,nrn,",/mx/,nWeWk"/nv�mninA% ^o.momMo..mcoxucx,v,v,u°u"m/"aa/mn".°maQW="QmW5 om*m//=/"oiquu".0 "No ".n"«/,.n."*°,no'm/m'nwvrW b nmn=m,utct IwJuujonozao�.o"pm al ion xijon of;i xivort mabla twattor ama^ma um"'oum'um/n/ u su/pvmmrCnar* u"/uu^m��sc,�p,��!,I^,'lvxalo'siovoic" um,mlo^/ /"aou/ 1i""^,au/^a`ucmieC/as� x. mma°+&nmm &Yi"w5mm/ Krn/mxpnnr RISKS AND c/mmmAi,x""p, and /u"*p=uuto^mmv"sm.uu"x=.pi°ua/.*� iii mveox.,"* identified oil ft' Mix's m,ma,uom"mmt. Oil ao/pofm1c,oua"/,�r/`ijeno"p°verwo/ou^oapxauu and wie"n and urouamoa and will indi'."oui'11"oc/lu,a�Lu/.u.00a".m" JOT p"*yu/..�j"nom Claims lot mjn mmwu mum W irude b Bo ppin`nmmm=nuupu hx`wuqwuw/t to imps .u oo/v.a/, Km owl ux lot maw /^"/`uuWeouazxv//`' ,"i.~p�,/io"x o ugc.mmmxcajo�r ill ^m",mx H. mAnxAm/1%n,o,T' °=,m, onl m*^wioom,nu°o/m,.mxpwam and A^mm000w ofQmmu.w~ w^mtoomu"r:ics'xocS~o,,'"'p;Ginu/io",pz...bju,`"Qllarl .^/°ma" OTHER WARRANTY np ANA mwn. sxpnrocooxownLRy/amAnpoYspuan.wnAmuuAmrmn/sn WARRANTIES nrme Io,onuraex'� FOnA PAR ncn' /Axpxxpuxcla/m"^rm/o11�ur wxunooli,vomx"/."oo no/*oluu neleomdo.w il.m,°`^`*,==/ Al:xhe.m..u mw"m'llxy,aumoril�/ will) /mp~''lbeom. /ouu."*a=a/ mxull Im="/b MR[ fl) a,p"" .^uwnbe//nl/^am/Xo immwwmWw' =n:*mue ypmm"ha=idmil 4omnawhnmAW.uevwmup Men Weou camu^"�+v=^nu^/ov*�°".��umm,syuz�xa.�'����mww^ /z. :mnrxnum epLu"uorr zns ourouu/ac/ NOT BE emrn LED rn RECOVER FROM sa-au KucWmz^cnmco*xeVUsmnu DAM M coox /xoAno/wo,x LIT *ozum/rso TO. THOSE mconnroowaccoumropzuEoWouxr,ouAmoomzoprnom/cr mu'/'cx+nonrm7,xomosovsn,np,m�.onczncm.�v^o`,""=^,//./.u`^^u//"mo°a,,=�./".n.`�,m�,�."� ox»=u.v' 1iv-Q"^1eT.nmm".^tomm ill ^""l'i"ox`lwill) itvo,,°.^., /1urx*rxnvW&, out w I m^Wo.oh=, pawn /lAio 'be sn"=mu."olpnAm` Sella xom,=upw wit um .mlo=m/="a/^p a) &fwu u.xurcmrr INTEREST n.,aw*rW°rgm°.`mt,oala' wild m^ Seller East- mabil"^sm,u p"uos/umoc""mt.p"mcp�,""om6 f ph Bu g m=w"m wonoa`=mu^"u/m,nm ova um""ma asutAlu/a bonmo�.u 1�uops*mNu/-M.x" and ~"IVub y m'uk� Ofm"xm*Of A."m .0 Aex;xAmurr^it� ckr*pvw �u d °.b,� �Aext b�uua" p, ,^11""nilorll�'s'11:,"w 'ol� tt�void, rPWI n==pA16vmx=uW==on an AW4.moi 6n"mmmr,oulliv IcG tollitc, of^alQ a n r0l=ukk m`m^afical/m.I'/ms x mks ~"w,/qmv0iied b NNW Wix^ =.emwm=""wx' /"ox or "A="m" .".mx�*n. North American Salt /A 4 Y/ Company A Compass Minerals Company INVOICE Page 1 of 1 �W PLEASE REMIT TO: FEDERAL ID PAYMENT TERMS INVOICE DATE INVOICE NUMBER P.O. BOX 277043 ATLANTA, GA 30384 -7043 48- 1047632 NET 60 DAYS 8/19/2009 70390659 SOLD TO: 462129 C54512 CARMEL UTILITIES 3450 W. 131 ST STREET SHIP To: 505808 CS54514 WESTFIELD, IN 46074 CARMEL UTILITIES 5484 E. 126TH STREET CARMEL IN 46033 UNITED STATES OF AMERICA SHIPPED FROM DATE SHIPPED CUSTOMER PO BILL OF LADING ORDER NUMBER ORDER TYPE 10995 AUGUSTROBBENSSONS 08/19/09 W0905E _393937 393937 SO CARRIER RAIL! TRUCK EQUIPMENT TYPE F.O.B. FREIGHT TERMS TERRITORY 76599 178 SHIPPING POINT DELIVERED TRUCK B22 TAX STATUS TAX ID RELEASE SALES REP EXEMPT 0031201550 B22 PRODUCT DESCRIPTION TAX QUANTITY UOM UNIT PRICE I EXTENDED PRICE 7517 BULK COARSE LA SALT Y 26.0500 TN 84.89 2,211.38 SUMMARY: PRODUCT 2,211.38 FREIGHT FUEL SUBTOTAL 2,211.38 STATE TAX COUNTY TAX CITY TAX MESSAGES: TOTAL WEIGHT... 52,100.0000 Gross Pounds FOR BILLING INQUIRIES CALL 1 -800- 743 -7258 THANK YOU FOR YOUR ORDER PLEASE PAY WE APPRECIATE YOUR BUSINESS IN US DOLLARS US 2,211.38 This Sale of Goods is sub}ect to the Terms and Conditions of Sale on the reverse side of this Invoice CREDIT NOTE (Terms and Conditions of Sate are also available at www,nasalLcom). IN US DOLLARS US ,#Al North American Salt Company A Compass Minerals Company INVOICE Page 1 of 1 v� PLEASE REMIT TO: FEDERAL ID PAYMENT TERMS INVOICE DATE INVOICE NUMBER ATLANTA ?GA -7043 48- 1047632 NET 60 DAYS 8/17/2009 70389713 SOLD TO: 462129 C54512 CARMEL UTILITIES 3450 W. 131 ST STREET SHIP To: 505808 CS54514 WESTFIELD, IN 46074 CARMEL UTILITIES 5484 E. 126TH STREET CARMEL IN 46033 UNITED STATES OF AMERICA SHIPPED FROM SHIPPED CUSTOMER PO BILL OF LADING ORDER NUMBER ORDER TYPE 10995 AUGUST ROBBENSSONS BATE 08114!09 W0905E 393931 393931 SO CARRIER RAIL! TRUCK e EQUIPMENTTYPE F.O.B- FREIGHT TERMS TERRITORY 76599 178 SHIPPING POINT DELIVERED TRUCK B22 TAX STATUS TAX ID q RELEASE SALES REP EXEMPT 0031201550 B22 PRODUCT DESCRIPTION TAX QUANTITY UOM UNIT PRICE EXTENDED PRICE 7517 BULK COARSE LA SALT Y 24.3500 TN 84.89 2,067.07 SUMMARY: 'PRODUCT 2,067.07 FREIGHT FUEL SUBTOTAL 2,067.07 STATE TAX COUNTY TAX CITY TAX MESSAGES: TOTAL WEIGHT 48,700.0000 Gross Pounds FOR BILLING IN CALL 1- 800 743 7258'. THANK YOU FOR YOUR ORDER PLEASE PAY US 2,067.07 WE APPRECIATE YOUR BUSINESS IN US DOLLARS This Sale of Goods is subject to the Terms and Conditions of Sale on the reverse side of this Invoice CREDIT NOTE (Terms and Conditions of Sale are also available at w .nasalt.com). IN US DOLLARS us NI North American Salt Company A Compass Minerals Company INVOICE Page 1 of 1 PLEASE REMIT TO: FEDERAL ID PAYMENT TERMS INVOICE DATE INVOICE NUMBER ATLANTA ?GA -7043 48- 1047632 NET 60 DAYS 8/17/2009 70389714 SOLD TO: 462129 I C54512 CARMEL UTILITIES 3450 W. 131 ST STREET SHIP TO: 505808 CS54514 WESTFIELD, IN 46074 CARMEL UTILITIES 5484 E. 126TH STREET CARMEL, IN 46033 UNITED STATES OF AMERICA SHIPPED FROM DATE SHIPPED CUSTOMER PO BILL OF LADING ORDER NUMBER ORDER TYPE 10995- AUGUSTROBBENSSONS 08/17/09 WO 393932 393932 SO CARRIER RAIL/ TRUCK EQUIPMENT TYPE F.O.B. FREIGHT TERMS TERRITORY 76599 178 SHIPPING POINT DELIVERED TRUCK B22 TAX STATUS TAX ID RELEASE SALES REP EXEMPT 0031201550 B22 PRODUCT DESCRIPTION TAX QUANTITY UOM UNIT PRICE EXTENDED PRICE 7517 BULK COARSE LA SALT Y 24.7600 TN 84.89 2,101.88 c+. SUMMARY: PRODUCT 2,101.88 FREIGHT FUEL SUBTOTAL 2,101.88 STATE TAX COUNTY TAX CITY TAX MESSAGES: TOTAL WEIGHT 49,520.0000 Gross Pounds FOR BILLING INQUIRIES CALL 1- 800 -743 -7258 THANK YOU FOR YOUR ORDER PLEASE PAY WE APPRECIATE YOUR BUSINESS IN US DOLLARS US 2,101.88 This Sale of Goods is subject to the Terms and Conditions of Sale on the reverse side of this Invoice CREDIT NOTE US (Terms and Conditions of Sale are also available at v .nasalt.com). IN US DOLLARS ;#A/ North American Salt Company A Compass Minerals Company INVOICE Page 1 of 1 e PLEASE REMIT TO: FEDERAL ID M PAYMENT TERMS INVOICE DATE INVOICE NUMBER ATLANTA, GA 43 30384 -7043 48- 1047632 NET 60 DAYS 8/19/2009 70390658 SOLD TO: 462129/C54512 CARMEL UTILITIES 3450 W. 131 ST STREET SHIP To: 505808 CS54514 WESTFIELD, IN 46074 CARMEL UTILITIES 5484 E. 126TH STREET CARMEL IN 46033 UNITED STATES OF AMERICA SHIPPED FROM DATE SHIPPED CUSTOMER PO BILL OF LADING ORDER NUMBER ORDER TYPE 10995 AUGUSTROBBENSSONS 08/1.9/09_ W0904W 393936_ 393936 SO CARRIER RAIL TRUCK EQUIPMENT TYPE F.O.B. FREIGHT TERMS TERRITORY 76599 178 SHIPPING POINT DELIVERED TRUCK B22 TAX STATUS TAX ID RELEASE SALES REP EXEMPT 0031201550 B22 PRODUCT DESCRIPTION TAX QUANTITY UOM I UNIT PRICE EXTENDED PRICE 7517 BULK COARSE LA SALT Y 25.4800 TN 84.89 2,163.00 SUMMARY: PRODUCT 2,163.00 FREIGHT FUEL SUBTOTAL 2,163.00 STATE TAX COUNTY TAX CITY TAX MESSAGES: TOTAL WEIGHT 50,960.0000 Gross Pounds FOR BILLING INQUIRIES CALL 1- 800 743 -7258 THANK YOU FOR YOUR ORDER PLEASE PAY WE APPRECIATE YOUR BUSINESS IN US DOLLARS US 2,163.00 This Sale of Goods is subject to the Terms and Conditions of Sale on the reverse side of this Invoice CREDIT NOTE us (Terns and Conditions of Sale are also available at vvvvw.nasalt.com). IN US DOLLARS A/ North American Salt Company A Compass Minerals Company INVOICE Page 1 of 1 PLEASE REMIT TO FEDERAL ID Pi PAYMENT TERMS INVOICE DATE INVOICE NUMBER ATLANTA ?GA -7043 48- 1047632 NET 60 DAYS 8/18/2009 703902 SOLD TO: 462129 C54512 CARMEL UTILITIES 3450 W. 131 ST STREET SHIP TO: 5058081 CS54514 WESTFIELD, IN 46074 CARMEL UTILITIES 5484 E. 126TH STREET CARMEL, IN 46033 UNITED STATES OF AMERICA SHIPPED FROM DATE SHIPPED CUSTOMER PO BILL OF LADING ORDER NUMBER ORDER TYPE 10995 AUGUSTROBBENSSONS 08/18/09 W0904E 393935 393935 SO CARRIER RAIL/ TRUCK EQUIPMENT TYPE F.O.B. FREIGHTTERMS TERRITORY 76599 178 SHIPPING POINT DELIVERED TRUCK B22 TAX STATUS TAX ID RELEASE At SALES REP EXEMPT 0031201550 B22 PRODUCT DESCRIPTION TAX QUANTITY UOM UNIT PRICE EXTENDED PRICE 7517 BULK COARSE LA SALT Y 24.9600 TN 84.89 2,118.85 SUMMARY: PRODUCT 2,118.85 FREIGHT FUEt SUBTOTAL 2,118.85 STATE TAX COUNTY TA CITY TAX MESSAGES: i. p I' TOTAL WEIGHT. 49,920.0000 Gross Pounds FOR BILLING INQUIRIES CALL 1- 800 -743 -7258 THANK YOU FOR YOUR ORDER PLEASE PAY WE APPRECIATE YOUR BUSINESS IN US DOLLARS US 2,118.85 This sale of Goods is subject to the Terms and Conditions of Sale on the reverse side of this Invoice CREDIT NOTE 1,13 (Terms and Conditions of Sale are also available at www. nasalt.comy IN US DOLLARS A/ North American Salt Company A Compass Minerals Company IN,UOICE s Page 1 of 1 w PLEASE REMIT TO: FEDERAL ID PAYMENT TERMS INVOICE DATE 3NVOICE NUMBER P.O. BOX 277043 ATLANTA, GA 30384 -7043 48- 1047632 NET 60 DAYS 8/17/2009 70389715 SOLD TO: 462129 C54512 CARMEL UTILITIES Sill 505808ICS54514 3450 W. 131 ST STREET WESTFIELD, IN 46074 CARMEL UTILITIES 5484 E. 126TH STREET CARMEL IN 46033 UNITED STATES OF AMERICA SHIPPED FROM DATE SHIPPED CUSTOMER PO BILL OF LADING ORDER NUMBER J ORDER TYPE 10995 AUGUSTROBBENSSONS 08/17/09 W0903E 393933_ 3939 SO CARRIER RAIL 1 TRUCK EQUIPMENT TYPE F.O.B. FREIGHT TERMS TERRITORY 76599 178 SHIPPING POINT DELIVERED TRUCK B22 TAX STATUS TAX ID RELEASE SALES REP EXEMPT 0031201550 B22 PRODUCT DESCRIPTION TAX QUANTITY UOM UNIT PRICE EXTENDED PRICE 7517 BULK COARSE LA SALT Y 24.5300 TN 84.89 2,082.35 SUMMARY: PRODUCT 2,082.35 FREIGHT FUEL SUBTOTAL 2,082.35 STATE TAX COUNTY TAX CITY TAX MESSAGES: TOTAL WEIGHT... 49,060.0000 Gross Pounds FOR BILLING INQUIRIES CALL 1- 800 -743 -7258 THANK YOU FOR YOUR ORDER PLEASE PAY WE APPRECIATE YOUR BUSINESS IN US DOLLARS U5 2,082.35 This Sale of Goods is subject to the Terms and Conditions of Sale on the reverse side of this Invoice CREDIT NOTE US (Terms and Conditions of Sale are also available at www.nasalt.comj. IN U.S DOLLARS North American Salt Company A Compass Minerals Company INVOICE Page 1 of 1 PLEASE REMIT TO: FEDERAL ID PAYMENT TERMS INVOICE DATE INVOICE NUMBER ATLANTA�GA -7043 48- 1047632 NET 60 DAYS 8/18/2009 170390213 SOLD TO: 462129 C54512 CARMEL UTILITIES 3450 W. 131 ST STREET SHIP TO: 505808 CS54514 WESTFIELD, IN 46074 CARMEL UTILITIES 5484 E. 126TH STREET CARMEL IN 46033' UNITED STATES OF AMERICA J SHI PPED FROM DATE SHIPPED CUSTOMER PO BILL OF LADING ORDER NUMBER ORDER TYPE 10995 AUGUSTROBBENSSONS 08/18 W0903W 393934 393 SO CARRIER RA IL ITRUCK# EQUIPMENT TYPE F.O.B. FREIGHT TERMS TERRITORY 76599 178 SHIPPING POINT DELIVERED TRUCK B22 TAX STATUS FAX ID RELEASE k SALES REP EXEMPT 0031201550 B22 PRODUCT DESCRIPTION TAX QUANTITY UOM UNIT PRICE EXTENDED PRICE 7517 BULK COARSE LA SALT Y 25.5100 TN 84.89 2,165.54 SUMMARY: PRODUCT 2,'165.54 FREIGHT FUEL SUBTOTAL 2,165.54 STATE TAX COUNTY TAX CITY TAX MESSAGES: TOTAL WEIGHT 51,020.0000 Gross Pounds FOR BILLING INQUIRIES CALL 1- 800 743 -7258 THANK YOU FOR YOUR ORDER PLEASE PAY WE APPRECIATE YOUR BUSINESS IN US DOLLARS US 2,165.54 This Sale of Goods is subject to the Terms and Conditions of Sale on the reverse side of this Invoice CREDIT NOTE US (Terms and Conditions of Sale are also available at www nasalt.com) IN US DOLLARS e Prescribed by State Board of Accounts City Form No. 201 (Rev 1995) ACCOUNTS PAYABLE VOUCHER CITY OF CARMEL An invoice or bill to be properly itemized must show, kind of service, where performed, dates of service rendered, by whom, rates per day, number of units, price per unit, etc. Payee 358765 NORTH AMERICAN SALT Purchase Order No. PO BOX 277043 Terms ATLANTA, GA 30384 Due Date 9/22/2009 Invoice Invoice Description Date Number (or note attached invoice(s) or bill(s)) Amount 9/22/2009 70390213 $2,165.54 I hereby certify that the attached invoice(s), or bill(s) is (are) true and correct and I have audited same in accordance with IC 5- 11- 10 -1.6 Date Officer VOUCHER 093040 WARRANT ALLOWED 3.58765 IN SUM OF NORTH AMERICAN SALT N RO BOX 277043 ATLANTA, GA 30384 0,p���.� Carmel Water Utility ON ACCOUNT OF APPROPRIATION FOR Board members PO INV ACCT AMOUNT Audit Trail Code Q lo399 S 0, Wr6b a©ga, q b •2pe 70390213 01- 6180 -03 $2,165.54 P 1 0S %atq u-tvkEz•o3 ttB �s bt -tot �O3�113 0�•�1�•C3, �Go'7•C� ��39a�5g �I- (�ttsc•D3. a��t -3� •70 4Z Voucher Total Cost distribution ledger classification if claim paid under vehicle highway fund