Policy 6020: Claims Auditor
The Chappaqua Board of Education recognizes the importance of a properly designed system of financial controls. The Board will annually appoint a Claims Auditor to serve as the Board's designee to verify the appropriateness of all claims paid by the District.
The Claims Auditor shall serve at the pleasure of the Board. The Board shall advertise the position and consider interested candidates at least once every three years.
The Claims Auditor is responsible for formally examining all accounts, charges, claims or demands against the school district. The auditing process should determine:
- That the proposed payment is for valid and legal purpose; as per applicable policies, laws, and regulations;
- That the obligation was approved by an authorized district official;
- That the goods for which payment is claimed were in fact received or, in the case of services, that they were actually rendered;
- That the obligation does not exceed the available appropriation; and
- That the submitted voucher is in proper form, mathematically correct, meets legal requirements, does not include previously paid charges, and is in agreement with the purchase order.
The Claims Auditor reports directly to the Board. He/She shall prepare a monthly report for the Board summarizing the claims processing activity, noting any issues encountered. The Board shall meet with the claims Auditor at least once a year.
The Auditor shall refer any claim which cannot be resolved with the appropriate business office personnel to the Board and share any concerns regarding the comprehensiveness and/or effectiveness of District financial policies or procedures with the Board in a timely manner.
- Education Law 1709(20-a): 1724; 2509; 2526; 2554(b)
- NYCRR, 170.2
Adopted by the Board: June 21, 2005
- April 4, 2006
- August 19, 2008