DK PAYMENT PROCEDURES
D - FISCAL MANAGEMENT
All demands for payment from district funds shall be processed by the business manager. Payment shall be authorized by invoices properly supported by approved purchase orders, against properly submitted vouchers, or in accordance with salaries and salary schedule set by the Board. The business manager shall ensure that budget allocations are observed and that total expenditures do not exceed the amount allocated in the budget for all items.
Lists of accounts payable, including payroll lists, shall be certified by the Superintendent and approved by the Board. Actual invoices, statements, and vouchers shall be available for Board inspection.
All checks or other orders to pay money drawn on the school district treasury, and all checks on the depository, shall bear the signatures of the clerk or treasurer and the chairman of the Board. These signatures may be reproduced as permitted by law (see DGA).
A record shall be kept of all checks issued against the monies belonging to the School District. These records are public records. A list of checks over $500 shall be published once in a newspaper of general circulation in the county within 30 days from the meeting at which the checks were approved.
Policy References:
DGA, DLCPolicy Cross References:
» DGA - AUTHORIZED SIGNATURES
» DLC - EXPENSE REIMBURSEMENTS