It is the purpose of the Board of Education to effect the
prompt payment of bills, but at the same time insure that due care has been
taken in the review of such bills.
Each bill or obligation of this Board must be fully
itemized, verified and duly audited and must be passed upon and ordered paid by
the Board before a warrant can be drawn for its payment, except that the
Secretary is directed to make payment of interest on bonds as it becomes due
and payments to redeem bonds as they become due, warrants to cover approved
payrolls and agency account deposits and health benefits premiums.
It shall be the responsibility of the Board
Secretary/Business ManagerQualified Purchasing
Agent upon receipt of an invoice to verify that the voucher is in
order, the goods were received in acceptable condition or services were
satisfactorily rendered, funds are available to cover the payment, the item is
one for which the Board budgeted or approved,
and the invoice is for the amount contracted.
Should the invoice be for more than the acknowledged
purchase order, the responsible administrator shall determine the vendor's
reason and report same to the appropriate principalbudget
manager.
All claims for payment received three one
weeks before the next second
regular Board meeting each month shall
be submitted for consideration at that meeting. All claims for payment shall be
submitted to the Board for review in the form of a listing including warrant
number, to whom paid, and amount or remittance,
reason for remittance, and account charged. This list shall be
placed in the official minutes of the Board.
Prior to the Board's consideration of the vouchers for
payment, any voucher may be reviewed by the Finance Committee or
any member of the Board.
Upon the approval of a voucher, the Board
Secretary/Business AdministratorQualified Purchasing
Agent shall prepare a warrant for payment, cancel the commitment
placed against the appropriate account, and post the actual cost within one
week.
All warrants shall be signed by the President, Secretary,
and Custodian of School Moneys. The Vice President may sign for the President.
Date Adopted: 5/15/90January
13, 2003
Legal References: N.J.S.A. 18A:19‑1 Expenditure of funds
on warrant only; requisites
N.J.S.A. 18A:19‑2 Requirements for payment of claims; audit of claims in
general
N.J.S.A. 18A:19‑3 Verification of claims
N.J.S.A. 18A:19‑4 Audit of claims, etc., by secretary; warrants for
payment
N.J.S.A. 18A:19‑4.1 Account or demand; audit; approval
N.J.S.A. 18A:19‑9 Compensation of
teachers, etc., payrolls
N.J.S.A. 18A:22-8.1 Transfer
of amounts among line items and program categories
N.J.A.C. 6A:23-2.9 Petty
cash funds
N.J.S.A.
18A:18A-18 Separate plans for various types 0 bids; contracts
N.J.S.A.
18A:19-1 et seq Expenditure of funds; audit and payment of claims
Cross
References: 3320 Purchasing procedures
3451 Petty cash funds
3453 School activity funds
4142 Salary checks and deductions
4242 Salary checks and
deductions3320 Purchasing procedures
3326.1 Payroll
procedures
3451 Petty cash funds
3453 School activity
funds