2020                     1335

By-Laws

 

SUBJECT:    APPOINTMENT AND DUTIES OF THE CLAIMS AUDITOR

 

The Board will appoint a Claims Auditor to examine all claims. This auditor will determine whether the amounts claimed are actual and necessary expenditures, if the goods or services were actually received, whether the District official or employee was authorized to incur the obligation, and if the claims are supported with adequate evidence. Support may include itemized documentation, a thorough description of the goods or services, and detailed receipts and invoices. The Claims Auditor will ensure that each claim is legitimate, mathematically correct, does not exceed any available appropriation within the applicable budget code, and is made in accordance with District policy, purchasing order, or contract before authorizing payment. This auditor will certify that he or she audited each claim listed on the claims warrant to authorize the Treasurer to pay. The Treasurer should compare the signed checks to the certified warrant to verify accuracy and consistency before issuing payment.

 

The Claims Auditor will report directly to the Board on a monthly basis. The Board may require that the Claims Auditor report to the Clerk of the District, Clerk of the Board, or to the Superintendent for administrative matters such as workspace, time, and attendance.

 

The Board may adopt a resolution establishing the office of Deputy Claims Auditor to act as the Claims Auditor in the absence of the Claims Auditor. The Board may, by resolution, abolish the position of Deputy Claims Auditor at any time. The same eligibility requirements and qualifications that apply to a Claims Auditor apply to the Deputy Claims Auditor.

 

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 or included in the District’s blanket undertaking, before assuming his or her duties.

 

The Claims Auditor should not be:

1. A member of the Board;
2. The Clerk or Treasurer of the Board;
3. The Superintendent or District official responsible for business management;
4. The Purchasing Agent;
5. Clerical or professional personnel directly involved in District accounting and purchasing functions or under the direct supervision of the Superintendent;
6. The individual or entity responsible for the internal audit function (the Internal Auditor);
7. The External (Independent) Auditor responsible for the external audit of the financial statements;
8. A close or immediate family member of an employee, officer, or contractor providing services to the District. A close family member is 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 will be classified in the civil service exempt class.

 

Delegation of the Claims Audit Function

 

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, organization, or entity:

 

1. Has no other responsibilities related to the business operations of the District;
2. Has no interest in any other contracts with, and does not provide any goods or services to, the District; and
3.  Is not a close or immediate family member of anyone who has responsibilities related to District business operations, or has an interest in any other contracts with the District.

 

The Board remains ultimately responsible for auditing all claims.

 

 

 

• Education Law §§ 1604(35), 1709(20-a), 2526, and 2554(2)
• 8 NYCRR § 170.12(c)

 

 

 

Adopted:  8/24/11

Revised: 9/22/20