6215 Voucher Certification and Approval
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Expenditures shall be made on district voucher forms. Before vouchers are submitted to the board for payment, they shall 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 certification must be signed and dated by the auditing officer or their delegate. Vouchers shall be approved by a recorded affirmative vote of a majority of the board.
The board authorizes advance payment of a voucher when a delay in payment would otherwise result in a penalty or late fee or an interest charge on the unpaid balance except that advance payment for goods or services to a single vendor in excess of $50,000.00 shall not be permitted unless previously authorized by the board through a bid award or by action of the board at a preceding board meeting. The board shall 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 shall 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 shall each furnish an official bond, for not less than $50,000.00 for the faithful discharge of such duties. The school district shall purchase and pay for the surety bonds.
Legal References:
RCW 28A.330.080 Payment of claims
RCW 28A.330.090 Auditing committee and expenditures
42.24.080 Municipal corporations and political subdivisions – Auditing and payment – Authentication and certification
42.24.180 Taxing District – Issuance of warrants or checks before approval by legislative body – Conditions
State Auditor's Bulletin #301‑III(F) Voucher certification and approval
ADOPTED: 02/25/1993
REVISED: 04/23/98
Procedure No. 6215P Voucher Certification and Approval
All claims against a school district must be preaudited by the auditing officer of the municipality or their delegate. In addition, all claims must be certified by the auditing officer. This certification may be made on each individual claim voucher or, subject to the acceptance and approval of the Board, a blanket voucher certification may be used so long as it indicates the particular vouchers so certified. The use of a blanket certification in no way relieves the auditing officer of their responsibility and liability for each individual voucher so certified. The certification must be signed and dated by the auditing officer or their delegate. For all claims, except expense reimbursement claims certified by officers or employees (see employee travel procedures), the certification must include the following language:I, the undersigned, do hereby certify under penalty of perjury that the materials have been furnished, the services rendered or the labor performed as described on voucher numbers _________ through _________ are just, due and unpaid obligation against the Yelm Community School and that I am authorized to authenticate and certify to said claim.
The auditing officer's certification for employee/officer expense reimbursement claims must include the following language:
I, the undersigned, do hereby certify under penalty of perjury that the expense reimbursement claims voucher numbers _________ through __________ are just, due and unpaid obligation against the ________________ School District and that I am authorized to certify to said claim.
To indicate Board approval for payment of those vouchers audited and certified by the auditing officer, the following statement must be entered in the minutes of the governing body:
Vouchers audited and certified by the auditing officer as required by RCW 42.24.080, and those expense reimbursement claims certified as required by RCW 42.24.090, have been recorded on a listing which has been made available to the Board.
As of this date _________________ the Board, by a (unanimous, majority) vote, does approve for payment those vouchers included in the above list and further described as follows: (funds) voucher numbers ____ through ____ in the total amount of $__________.
ADOPTED: 02/25/1993
REVISED: 04/23/98
6000 Policies
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FINANCIAL PLANNING AND MANAGEMENT
6000 Program Planning, Budget Preparation, Adoption and Implementation
6001 Tax Deferred Annuity/Compensation
6020 System of Funds and Accounts
6021 Interfund Loans
6022 Minimum Fund Balance
6030 Financial Reports
6040 Expenditures in Excess of Budget
6070 Employee Suggestion Program
REVENUES
6100 Revenues from Local, State and Federal Sources
6101 Federal Cash and Financial Management
6102 District Fund-Raising Activities
6106 Allowable Costs for Federal Programs
6111 Tuition
6112 Rental or Lease of District Property
6114 Gifts or Donations
6120 Investment of Funds
6121 Personal Checks - Acceptance and Processing
PURCHASING
6210 Purchasing: Authorization and Control
6212 Charge Cards
6213 Reimbursement for Travel Expenses
6215 Voucher Certification and Approval
6216 Reimbursement for Goods and Services: Warrants
6220 Bid Requirements
6225 Use of Electronic Signature
6230 Relations with Vendors
6250 Cellular Telephones
RISK MANAGEMENT
6500 Risk Management
6511 Staff Safety
6512 Infection Control Program
6513 Workplace Violence Prevention
6530 Insurance
6535 Student Insurance
6540 Staff Personal Property Protection
6570 Property and Data Management
6580 Continuity of Operations Plan
TRANSPORTATION
6600 Transportation
6605 Student Safety Walking, Biking and Riding Buses to School
6608 Video Cameras on School Buses
6610 Video surveillance
6620 Special Transportation
6625 Private Vehicle Transportation
6630 Driver Training and Responsibility
6640 School Owned Vehicles
6690 Contracting for Transportation Services
FOOD SERVICES
6700 Nutrition and Physical Fitness
SCHOOL PROPERTY
6800 Safety, Operations and Maintenance of School Property
6801 Capital Assets/Theft-Sensitive Assets
6810 Energy Management, Education and Conservation
6881 Disposal of Surplus Equipment and/or Materials
6882 Sale of Real Property
6883 Closure of Facilities
6890 State Environmental Policy Act Compliance
6895 Pesticide Notification, Posting and Record Keeping
CAPITAL PROJECTS
6900 Facilities Planning
6905 Site Acquisition
6910 Construction Financing
6920 Construction Design
6925 Architect and Engineering Services
6950 Contractor Assurances, Surety Bonds and Insurance
6955 Maintenance of Records
6959 Acceptance of Completed Project
6970 Naming of Schools/Facilities
6971 Works of Art