The Board of Trustees will perform the claims audit function for the district.
The claims audit function formally examines, allows or rejects 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 or tax, and is in agreement with the voucher or purchase order or contract upon which it is based.
Ref: Education Law §§1604(35)
8 NYCRR §170.2
Matter of Levy, 22 EDR 550 (1983)
Adoption date: August 21, 2013