Policy: 6215
Administration
Voucher Certification and Approval
The Sumner School District may issue payment of claims prior to school board approval. The auditing officer of the district shall audit and certify that all claims against the district are just, due and unpaid obligations against the district for materials that have been furnished, services rendered, or for labor performed. The certification must be signed and dated by the auditing officer or his/her delegate. Vouchers shall be approved by a recorded affirmative vote of a majority of the board. The Board of Directors retains authority to review documentation supporting claims paid and for its approval of all checks and warrants issued in payment of claims.
The Board of Directors shall require that if, upon review, it disapproves some claims, the auditing officer and the Superintendent shall jointly cause the disapproved claim(s) to be recognized as receivables and to pursue collection diligently until the amounts disapproved are collected or until the Board of Directors is satisfied and approves the claim(s).
The auditing officer and the Superintendent shall maintain an officials bond for the faithful discharge of his or her duties in an amount of not less than $50,000 the cost of said bond to be paid from the district funds.
Cross References: 6500 – Risk Management
Legal References:
RCW 28A.330.080 Payment of claims-Signing of warrants
RCW 28A.330.090 Auditing committee and expenditures
RCW 42.24.080 – Municipal corporations and political subdivisions – Claims against for contractual purposes Auditing and payment – Forms – Authentication and certification
RCW 42.24.180 Taxing District – Issuance of warrants or checks before approval by legislative body - Conditions
Previously Policy No.7335
Revised 1/2013, 9/2017