1335

Adoption Date: 7/19/1994, Revised: 6/20/2000; 12/7/04; 3/21/06;7/5/06; 6/19/07
1000 - BY-LAWS

THE ROLE OF THE BOARD OF EDUCATION
1335 APPOINTMENT AND DUTIES OF THE CLAIMS AUDITOR

SUBJECT: APPOINTMENT AND DUTIES OF THE CLAIMS AUDITOR

The Board may adopt a resolution establishing the appointment of a Claims Auditor who shall hold the position subject to the pleasure of the Board and report directly to the Board on the results of audits of claims. The Board may require that the Claims Auditor report to the Clerk of the District or the Board, or to the Superintendent for administrative matters such as workspace, time and attendance. 

Qualifications

The Claims Auditor must have the necessary knowledge and skills to effectively audit claims including experience with purchasing, bidding and claims. The Claims Auditor must be bonded prior to assuming his/her duties.

No person shall be eligible for appointment to the office of Claims Auditor who shall be:

a) A member of the Board;

b) The Clerk or Treasurer of the Board;

c) The Superintendent or official of the District responsible for business management;

d) The Purchasing Agent;

e) Clerical or professional personnel directly involved in accounting and purchasing functions of the District or under the direct supervision of the Superintendent;

f) The individual or entity responsible for the internal audit function (the Internal Auditor);

g) The External (Independent) Auditor responsible for the external audit of the financial statements;

h) A close or immediate family member of an employee, officer, or contractor providing services to the District. A "close family member" is defined as a parent, sibling or nondependent child; an "immediate family member" is a spouse, spouse equivalent, or dependent (whether or not related).

The Claims Auditor is not required to be a resident of the District and shall be classified in the civil service exempt class.

The Board may delegate this claims audit function by using inter-municipal cooperative agreements, shared services through a Board of Cooperative Educational Services, or independent contractors, providing that the individual or organization serving as independent contractor meets the following standards for independence between the Claims Auditor and the District:

 a) Has no other responsibilities related to the business operations of the School District;

 b) Has no interest in any other contracts with, and does not provide any goods or services to, the School District; and

 c) Is not a close or immediate family member of anyone who has responsibilities related to business operations of the School District, or has an interest in any other contracts with the District. A "close family member" is defined as a parent, sibling or nondependent child; an "immediate family member" is a spouse, spouse equivalent, or dependent (whether or not related).

Valid claims against the District shall be paid by the Treasurer only upon the approval of the Claims Auditor. The Claims Auditor shall certify that each claim listed on the warrant was audited and payment was authorized. He/she shall:

a) Examine all claim forms with respect to the availability of funds within the appropriate codes and adequacy of evidence to support the District's expenditure;

b) Substantiate receipts or other revenues or expenditures;

c) Meet such other requirements as may be established by the Regulations of the Commissioner of Education and/or the Comptroller of the State of New York.

 d) Prepare and submit to the Board of Education a report listing all irregular transactions (claims) on a monthly basis. Such a report shall include, but not be limited to, transactions involving late or missing credit card purchases, purchase orders, incomplete documentation.

Policy References:
Education Law Section 1604(35), 1709(20-a), 2526 and 2554(2-a) 8 New York Code of Rules and Regulations (NYCRR) Section 170.12(c)

Policy Cross References:
» 5310 - EXPENDITURES OF SCHOOL DISTRICT FUNDS
» 5321 - Use of the District Credit Card
» 5323 - Reimbursement for Meals/Refreshments
» 6183 - CONFERENCE/TRAVEL EXPENSE REIMBURSEMENT


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