The Business Office shall establish procedures to assure that materials and services are received before payments are made and/or standard accounting procedures are followed to ensure effective internal control.

Suppliers’ invoices for materials or services will be authorized for payment only upon the approval by the Board of Education with the following exceptions:

1. Utility and other bills for ongoing service, where necessary, to avoid termination or penalties.

2. Payments authorized by contracts previously approved by the Board.

3. Payments expressly authorized by the Board.

4. Payments as required by law to be made prior to the time Board approval would take place, including licenses, permits and other governmental fees.

5. Payroll and benefit payments at rates previously approved by the Board including related withholdings.

6. Election deposits and such other payments or deposits for matters approved by the Board or required due to an emergency.

7. Bond/lease payments of principal and interest and related fees.

8. Student activity payments.

9. Athletic officials and athletic travel for contests, etc.

10. Postage

11. Registration fees and certain other payments subject to the advance approval of the Superintendent or designee.

12. Out of pocket travel expenses incurred by employees on behalf of the District with prior approval of the Superintendent or designee.

If a cash discount or the avoidance of a financial penalty can be realized, the Superintendent is authorized to issue a check prior to the approval by the Board of Education. All expenditures shall have been previously budgeted and shall be reported to the Board of Education on the next regular check listing.