Payments Prior to Audit
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 and 2524.2 of the Education Law.
Paying for Goods and Services
The Board of Education recognizes its responsibility to ensure sound fiscal management of the district. The Board of Education will designate and appoint an Internal Claims Auditor for the district. The Internal Claims Auditor shall serve at the pleasure of the Board. The Internal Claims Auditor shall report directly to the Board. The Internal Claims Auditor may not be a member of the Board of Education; the clerk or treasurer of the Board; the Superintendent of Schools or other official of the district responsible for business management; the person designated as purchasing agent; and/or professional personnel directly involved in accounting and purchasing functions of the district.
The Internal Claims Auditor is responsible for formally examining, and reporting on all accounts, charges, claims or demands against the school district. The auditing process should determine:
- that the proposed payment is for a valid and legal purpose;
- that the obligation was incurred by an authorized district official;
- that the items 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 appropriation; 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 contract upon which it is based.
The Internal Claims Auditor shall provide periodic written reports as may be requested by the Board.
Policy Adopted: November 12, 1973
Amended: September 27, 1976
Amended: July 20, 1987
Amended: May 18, 1998
Amended: June 22, 1998
Amended: October 26, 2009
Amended: August 18, 2016