The board authorizes the issuance payment of claims against the school district for goods and services. The board will allow the payment after the goods and services have been received and accepted in compliance with board policy and the claims audited by the board.
Claims for payment of freight, drayage, express, postage, printing, water, lights, telephone, rents, archery meet fees and payment of salaries pursuant to the terms of a written contract may be paid by the board secretary prior to formal audit and approval by the board. In addition, the secretary, upon approval of the board president, may issue warrants for verified bills filed with the secretary when the board is not in session prior to payment and prior to audit and approval by the board.
The board secretary will examine the claims and verify bills.
The secretary will determine to the secretary's satisfaction that the claims presented to the board are in order and are legitimate expenses of the school district. It is the responsibility of the secretary to bring claims to the board.
The board president and board secretary may sign warrants by use of a signature plate or rubber stamp. If the board president is unavailable to personally sign warrants, the vice president may sign warrants on behalf of the president.
Legal Reference:
Iowa Code §§ 19B.8; 23A.3; 26; 72.3; 73; 274.1; 279; 291.6; 291.7; 291.8; 291.12; 721.2(2); 261 I.A.C. 54; 281 I.A.C. 12.3(1).
Cross Reference: 705 Expenditures
Approved 10-18-04 Reviewed 1-19-09 4-17-19 Revised 2-15-23