The board authorizes the issuance of warrants for payment of claims against the school district for goods and services. The board shall allow the warrants 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, and payment of salaries pursuant to the terms of a written contract may be paid by the Business Manager prior to formal audit and approval by the board. In addition the Business Manager, upon approval of the board president, may issue warrants for approved registrations, claims offering a discount for early payment, approved travel expenses, approved goods and services delivered C.O.D. and other verified bills filed with the Business Manager when the board is not in session prior to payment of these claims and prior to audit and approval by the board. The Business Manager shall examine the claims and verify bills.
The Business Manager shall determine to the Business Manager’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 Business Manager may sign warrants by use of an electronic signature or rubber stamp. If the board president is unavailable to personally sign warrants, the vice president may sign warrants on behalf of the president.
It is the responsibility of the superintendent to develop the administrative regulations regarding this policy.
Legal Reference: Love v. City of Des Moines, 210 Iowa 90, 230 N.W. 373 (1930).
Iowa Code §§ 279.8, .29, .30, .36; 291.12; 721.2(5)
281 I.A.C. 12.3(1).
1980 Op. Att'y Gen. 102, 160, 720.
1976 Op. Att'y Gen. 69.
1972 Op. Att'y Gen. 130, 180, 392, 456, 651.
1936 Op. Att'y Gen. 375.
Cross Reference: 705 Expenditures
Approved: 4-11-83
Reviewed: 5-9-94, 8-12-19
Revised: 1-26-98, 10-13-03, 11-10-08, 2-24-14