705.2 - Payment for Goods and Services
705.2 - Payment for Goods and ServicesThe board authorizes the issuance of warrants for payment of claims against the school district for goods and services. The board will allow the warrants after the goods and services have been received and accepted in compliance with board policy and the claims audited by the board.
Claims for payment of freight, drayage, express, postage, printing, water, lights, telephone, rents, certain registration fees, and payment of salaries pursuant to the terms of a written contract may be paid by the board secretary prior to formal audit and approval by the board. In addition, the secretary, upon approval of the board president, may issue warrants for verified bills filed with the secretary when the board is not in session prior to payment and prior to audit and approval by the board. The board secretary will examine the claims and verify bills.
The secretary will determine to the secretary's satisfaction that the claims presented to the board are in order and are legitimate expenses of the school district. It will be the responsibility of the secretary to bring claims to the board.
The board president and board secretary may sign warrants by use of a signature plate or rubber stamp. If the board president is unavailable to personally sign warrants, the vice president may sign warrants on behalf of the president.
It is the responsibility of the superintendent to develop the administrative regulations regarding this policy.
Legal Reference: 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) (2013).
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: Feb 11, 1985, Dec 21, 2015, Nov. 15, 2021
Reviewed: Aug. 24, 2005, Nov. 1, 2012, Oct 26, 2015, Oct. 18, 2021
Revised: Oct. 10, 1994, Jan. 12, 1998, Oct 26, 2015