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The claims auditor shall report directly to the Board. The claims auditor may not be a member of the Board; the clerk or treasurer of the Board; the Superintendent or other official of the District responsible for business management; the person designated as purchasing agent; and/or clerical or professional personnel directly involved in accounting and purchasing functions of the District.

The claims auditor is responsible for formally examining, allowing or rejecting all accounts, charges, claims or demands against the District. The Board will designate and appoint a claims auditor for the District. The claims auditor is an officer of the District and must take the oath of office.

The auditing process should determine:

1. that the proposed payment is for a valid and legal purpose;

2. that the obligation was incurred by an authorized District official;

3. that the items for which payment is claimed were in fact received or, in the case of services, that they were actually rendered;

4. that the obligation does not exceed the available appropriation; and

5. 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; and

6. that all bidding laws and procurement policies have been complied with.

The claims auditor shall have access to view all documents dealing with financial transactions. Their signature of approval for payment on a warrant or invoice will constitute the same authorization for payment as a resolution passed by the Board. The payroll, however, will require the certification of the Superintendent or designee.

The claims auditor shall provide monthly written reports.

Cross-ref: 6680, Internal Audit Function

Ref: Education Law §§1604 (35); 1709(20-a); 1724; 2509; 2526; 2554(b)

8 NYCRR §170.2

Matter of Levy, 22 EDR 550 (1983)

Adoption date: December 1, 1995

Amended date: November 19, 2007

Amended date: March 9, 2020

Amended date: October 24, 2022