6650 Claims Auditor
CLAIMS AUDITOR
The Board of Education will designate and appoint a claims auditor for the District. The claims auditor shall serve at the pleasure of the Board. The claims auditor shall report directly to the Board. The 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 clerical or professional personnel directly involved in accounting and purchasing functions of the District. This is an annual appointment.
All claims for payment from the following funds shall be presented to and approved by the claims auditor prior to payment:
General Fund Trust & Agency Fund
Special Aid Fund S chool Lunch Fund
Capital Fund
The claims auditor is responsible for formally examining, allowing or rejecting 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 claims auditor shall provide a minimum of two (2) written reports to the Board. The Board may request additional written reports as needed.
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 Dewey, 22 EDR 550 (1983)
Adoption Date: November 22, 1993
Revised: September 13, 2011
Revised: March 23, 2021