1331 - Audit of Expenditures Policy

Policy 1331

THE BOARD OF DIRECTORS 

Audit of Expenditures 

At each regular meeting the board shall approve all bills and payroll after confirmation by the superintendent that all vouchers represent true and just claims and are in accord with the annual budget. At each meeting at which payments have been approved, all board members and the superintendent shall sign the certificate authorizing the county treasurer to pay the warrants for approved expenditures. The certificate shall specify the date, number, name, amount and fund on which each warrant is to be drawn. The certificate shall be transmitted promptly to the county treasurer. 

All accounts shall be externally audited in the manner provided by law. 

Cross Reference:     
Board Policy 7320    Purchasing-Authorization and Control 

Legal Reference:    
RCW 28A.330.080    Payment of claims--signing of warrants 
RCW 28A.330.090    Auditing committee and expenditures 

Adoption Date:    April 5, 2005