NONINSTRUCTIONAL AND BUSINESS SERVICES
705.3 - PAYMENT FOR GOODS AND SERVICES
The board authorizes the issuance payment of claims against the school district for goods and services. The board will allow the payment after the goods and services have been received and accepted in compliance with board policy.
Claims for items pursuant to the terms of a written contract approved by the board, such as payment of freight, athletic officials, express, postage, printing, water, lights, telephone, rents, and payment of salaries may be paid by the business manager prior to formal audit and approval by the board. In addition, the secretary, upon approval of the Superintendent, may issue warrants for approved registrations, claims offering a discount for early payment, approved travel expenses, approved goods and services delivered C.O.D., and other verified bills filed with the secretary when the board is not in session prior to payment of these claims and prior to audit and approval by the board. The business manager willl examine the claims and verify bills.
The business manager will determine to the their satisfaction that the claims presented to the board are in order and are legitimate expenses of the school district. It is the responsibility of the business manager to bring claims to the board.
The board president and business manager may each sign warrants by use of a signature plate or rubber stamp corresponding to their own signature, but the business manager shall neither sign nor stamp on behalf of the board president If the board president is unavailable to personally sign warrants, the vice president may sign warrants on behalf of the president.
NOTE: The board may delegate payment of verified bills to the board secretary who can then pay upon approval of the superintendent. Should the board delegate this responsibility, the board must still approve the payment at the board’s next regular board meeting. Or, the board can maintain the responsibility for reviewing the bills before payment.
Legal Reference: Iowa Constitution, Art. III § 31.
Love v. City of Des Moines, 210 Iowa 90, 230 N.W. 373 (1930).
Iowa Code §§ 279.8, .29, .30, .36; 291.12; 721.2(5) (1995).
281 I.A.C. 12.3(1).
1980 Op. Att'y Gen. 102, 160, 720.
1976 Op. Att'y Gen. 69.
1972 Op. Att'y Gen. 130, 180, 392, 456, 651.
1936 Op. Att'y Gen. 375.
Cross Reference: 705 Expenditures
Approved: 1/20/2000
Reviewed: 11/18/19
Revised: 11/18/19, 4/18/22