The Board will appoint a Claims Auditor to audit and approve claims, to certify that each claim listed on the claims warrant was audited and payment authorized, and to perform other such tasks consistent with law and regulation. The Claims Auditor will hold his/her position subject to the pleasure of the Board and report directly to the Board. The Board may, in its discretion, 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.
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 or included in the District’s blanket undertaking, 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 shall meet the bonding requirements established by the Board and the state before entering upon the duties of the position and shall ascertain that at least the following tests have been performed prior to releasing claims for payment:
a) To verify the mathematical accuracy of all computations;
b) To determine that the charges are not duplicates of items already paid;
c) To compare the voucher with the Purchase Office;
d) To determine that the voucher is properly itemized
e) To determine that the official who initiated the claim has indicated approval; and
f) To determine that a voucher is accompanied by a receipt from the employee who actually received the item
g) And such other items as directed by the Board and/or Audit Committee
Delegation of the Claims Audit Function
Notwithstanding the foregoing, the Board may delegate the claims audit function by using inter-municipal cooperative agreements, shared services through a Board of Cooperative Educational Services, or independent contractors, provided 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).
If a School District delegates the claims audit function using an intermunicipal cooperative agreement, shared service or an independent contractor, the School Board remains responsible for auditing all claims for services from the entity providing the delegated Claims Auditor, either directly or through a delegation to a different independent entity.
Education Law Sections 1604(35), 1709(20-a), 2526 and 2554(2)
8 NYCRR Section 170.12(c)
Adopted November 13, 2018