Code Number: 803.5
The Board shall audit and allow all just claims against the District, and will allow payments after the goods and services have been received and accepted in compliance with Board policy. The Board authorizes the Board Secretary, upon approval of the Superintendent or his/her designee (which designee may be the Chief Financial Officer/Board Treasurer) to issue payments for verified bills, for reasonable and necessary expenses, when the Board is not in session, and for salaries pursuant to the terms of a written contract. In addition, upon approval of the Board President, the Board Secretary or Chief Financial Officer may issue payments for approved registrations, claims to offer a discount for early payment, approved travel expenses, and approved goods and services delivered C.O.D. The Chief Financial Officer shall examine the claims and verify the bills.
All bills and salaries for which payments are issued prior to audit and allowance by the Board must be passed upon by the Board at its next regular meeting and be entered in the regular minutes of the Board Secretary.
It shall be the responsibility of the Chief Financial Officer, to bring claims to the Board that is in order and is legitimate expenditures/expenses of the District.
The Board President and Board Secretary may make payments by use of a signature plate, rubber stamp, or electronic transfer. If the Board President is unavailable to sign, the Vice President may sign on behalf of the President. By Resolution dated January 14, 2019, the Board also designated the District’s Director of Finance/Chief Financial Officer to sign payments or authorize electronic funds transfers on behalf of the Board President.
- First Adoption:
- 1985-08-27
- Revision Adoption:
- November 22, 1994/ February 9, 1999/ August 17, 2004/ January 25, 2010/ May 11, 2015/ August 24, 2020
- Reviewed Dates:
- July 21, 2020
- Legal Reference:
-
Iowa Code §§279.8, .29, .30, .35; 291.1, .12; 721.2 (5)
281 I.A.C. 12.3(1)