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