The Claims Auditor is an integral part of a properly designed system of internal controls. The position was created to carry out the important Board responsibility to verify the appropriateness of all claims to be paid by the District.
The Board of Education will annually designate and appoint a Claims Auditor for the District who shall report directly to the Board of Education. The Claims Auditor shall serve at the pleasure of the Board. Under no circumstances shall the Claims Auditor, during the term of his or her appointment, simultaneously serve as:
- a member of the Board of Education;
- the clerk or treasurer of the Board of Education;
- the Superintendent of Schools or other official of the District responsible for business management;
- the person designated as purchasing agent;
- clerical or professional personnel directly involved in accounting and purchasing functions of the school district; or
- internal auditor,
The Claims Auditor is responsible for formally examining all accounts, charges, claims or demands against the school district.
Among other duties, the Claims Auditor must:
- Ensure that all claims are submitted on an itemized voucher approved by the appropriate District officer, and are not paid until audited.
- Examine the completeness of the check series to ensure an ·checks have been properly audited and accounted for.
The auditing process should determine, including but not limited to:
- That the proposed payment is for a valid and legal purpose;
- That the obligation was approved by the purchasing agent and an authorized district official(s);
- That the goods for which payment is claimed were in fact received or, in the case of services, that they were actually rendered;
- That the obligation does not exceed the available appropriations; and
- That the submitted voucher is in proper form, mathematically correct, does not include previously paid charges, and is in agreement with the purchase order, or claim form.
Payments of claims for public utility services, postage, freight and express charges may be made in advance of audit in accordance with Section 1724(3) of the Education Law.
Education Law§§ 1709(20-a); 1724
8 NYCRR, § 170.12
Adopted: October 15, 2007
Amended: November 19, 2012
Amended: May 20, 2013
Amended: March 28, 2016