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6215 Policy – Voucher Certification and Approval

Expenditures will be made on district voucher forms. Before vouchers are submitted to the board for payment, they will be audited and certified by the district’s appointed auditing officer for accuracy and proof that the goods or services have been received and are satisfactory and that previous payment has not been made. The board appoints the assistant superintendent, finance and operations or their delegate as the auditing officer. The certification must be signed and dated by the auditing officer or their delegate.  Vouchers will be approved by a recorded affirmative vote of a majority of the board.

The board may authorize advance payment of a voucher before the board approves the claims to expedite the payment of claims. The board will review and approve all such advance payments at its next regularly scheduled public meeting.  In the event the claim is disapproved, the auditing officer and superintendent will cause the claims to be recognized as receivables and pursue collection diligently until the funds are collected or until the board approves the payment of those claims.

The auditing officer and the superintendent will each furnish an official bond, for not less than $50,000, for the faithful discharge of such duties. The school district will purchase and pay for the surety bonds.

 

Approved By: Superintendent Greg Baker and Board President Kelly Bashaw
Adopted: 06/26/08
Previous Revisions: 09/25/08; 01/26/18
Signature Date: 11/07/18
Approved: Board Approved
Cross References: Content
 

Policy 6500      Risk Management


Legal References: Content
 

RCW  28A.330.080      Payment of claims

RCW 28A.330.090       Auditing committee and expenditures

RCW 42.24.080           Municipal corporations and political subdivisions — Auditing and payment — Authentication and certification

RCW 42.24.180            Taxing District — Issuance of warrants or checks before approval by legislative body — Conditions

State Auditor’s Voucher certification and approval Bulletin #301-III(F)