The Role of The Board of Education
1000 - Bylaws
1335 APPOINTMENT AND DUTIES OF THE CLAIMS AUDITORS
The Board may adopt a resolution establishing the appointment of Claims Auditors who shall hold the position subject to the pleasure of the Board and report directly to the Board on the results of audits of claims. The Board may require that the Claims Auditors report to the Clerk of the District or the Board, or to the Superintendent for administrative matters such as workspace, time and attendance.
The Claims Auditor must have the necessary knowledge and skills to effectively audit claims including experience with purchasing, bidding, claims and payroll processing. The Claims Auditor must be bonded prior to assuming his/her duties.
No person shall be eligible for appointment to the office of Claims Auditor who shall be:
- A member of the Board;
- The Clerk or Treasurer of the Board;
- The Superintendent or official of the District responsible for business management;
- Clerical or professional personnel directly involved in accounting and purchasing functions of the District or under the direct supervision of the Superintendent that are in conflict with the area audited;
- The individual or entity responsible for the internal audit function (the Internal Auditor);
- The External (Independent) Auditor responsible for the external audit of the financial statements;
- A close or immediate family member of an employee, officer, or contractor providing services to the District. A "close family member" is defined as a parent, sibling or nondependent child; an "immediate family member" is a spouse, spouse equivalent, or dependent (whether or not related).
The Board may delegate this claims audit function by using inter-municipal cooperative agreements, shared services through a Board of Cooperative Educational Services, or independent contractors, providing that the individual or organization serving as independent contractor meets the following standards for independence between the Claims Auditor and the District:
- Has no other responsibilities related to the area they audit in the District;
- Has no interest in any other contracts with, and does not provide any goods or services to, the District; and
- Is not a close or immediate family member of anyone who has responsibilities related to business operations of the District, or has an interest in any other contracts with the District. A "close family member" is defined as a parent, sibling or nondependent child; an "immediate family member" is a spouse, spouse equivalent, or dependent (whether or not related).
- Examine claims according to a process approved by the District's External and Internal Auditors.
- Meet such other requirements as may be established by the Regulations of the Commissioner of Education and/or the Comptroller of the State of New York.
8 New York Code of Rules and Regulations (NYCRR) Section 170.12(c)
« BACK | BACK TO POLICY SERIES