6650 Internal Claims Auditor

ICHABOD CRANE 6650

INTERNAL CLAIMS AUDITOR 

The Board of Education will designate and appoint a claims auditor for the district. The claims auditor shall serve at the pleasure of the Board. The claims auditor shall report directly to the Board. The claims auditor may not be a member of the Board of Education; the clerk or treasurer of the Board; the Superintendent of Schools or other official of the district responsible for business management; the person designated as purchasing agent; clerical or professional personnel directly involved in accounting and purchasing functions of the district, the individual or entity responsible for the internal audit function, the independent auditor responsible for the annual external audit, and/or a close or immediate family member of an employee, officer or contractor providing services to the district. For purposes of this policy, a close family member shall be defined as a parent, sibling or nondependent child, and an immediate family member shall be defined as a spouse, spouse equivalent, or dependent (whether or not related). 

A claim to be submitted to the internal claims auditor for approval for payment shall meet the following conditions: 

  1. It bears the description and price of the items specified on the purchase order, less any allowed discounts; 
  2. It is accompanied by a copy of the purchase order bearing the signature of the requisitioner indicating that the item has been received in a satisfactory condition and in the quantity indicated; 
  3. All extensions and totals have been checked for accuracy; 
  4. It has the approval of the purchasing agent as officer giving rise to the claim. 

The schedule of claims is then audited by the internal claims auditor to determine that; 1. The purchasing agent’s signature authorized the release of the purchase order; 2. The receiving copy was signed and dated, indicating that the materials or services were received; 

  1. The purchase order or schedule of claims contains the purchasing agent’s signature as the “officer giving rise to the claim;” 
  2. The extensions are correct, no unauthorized taxes are paid, discounts are taken, and transportation charges, where applicable, are accurate; 
  3. The charges are not duplicates of an item(s) already paid; 
  4. The proposed payment is for a valid and legal purpose; 
  5. The unit price billed (invoice) does not exceed the bid or contract authorization. The internal claims auditor shall provide monthly written reports as may be requested by the Board. 

Ref: Education Law Sec. 1709(20-a); 1724; 2509; 2526; 2554(b) 8 NYCRR Sec 170.2 Matter of Levy, 22 EDR 550(1983) 
Purchasing School Business Management Handbook 

Effective Date: December 3, 2013