Jerome Joint School District No. 261

FINANCIAL MANAGEMENT 7220

Documentation and Approval of Claims

All financial obligations and disbursements must be documented in compliance with the statutory provisions and

audit guidelines. The documentation will specifically describe acquired goods and/or services, the budget

appropriations applicable to payment, and the required approvals. All purchases, encumbrances and obligations,

and disbursements must be approved by the administrator designated with the authority, responsibility and

control over the budget appropriations. The responsibility for approving these documents should not be

delegated.

The District business office will be responsible for the development of the procedures and forms to be used in the

requisition, purchase and payment of claims.

Purchase Orders

Purchase orders are required for all purchases by the district. Principals and Directors will initiate requisitions for

items needed through the district wide accounting system. Requisitions will be reviewed by the business manager

and either returned for additional action by the principal or director or converted to a purchase order.

There are times when purchase orders are not appropriate. Some exceptions are:

1. Utilities;

2. Travel expenses where direct billing cannot be arranged;

3. Construction contracts;

4. Postage;

5. Professional/technical service contracts like an auditor or legal services.

Unless this type of exception occurs, or specific approval is granted by the business manager or superintendent,

bills will not be paid without a purchase order. Bills received in this manner will be forwarded to the responsible

employee for their disposition.

All supplies and equipment received by the district will be checked against the invoice for completeness and for

any damages. Principals and Directors will be responsible for checking all materials received in their building or

department. They will also be responsible for forwarding payment instructions to the district office on those items

received in their building or department.

Policy History:

Adopted on: 11/21/2006

Revised on: