Expense Claim Certification

The Superintendent shall appoint a District auditing officer to audit and certify all expense claims for accuracy and proof that the goods or services have been received and are satisfactory and that previous payment has not been made. The certification must be signed and dated by the auditing officer or their delegate and completed prior to payment and submission for Board approval.

Authorization for Payment of Claims

The Board authorizes the payment of claims per RCW 42.24.180 and further authorizes the Superintendent to draw and sign for warrants per RCW 28A.330.080.

Payments shall be submitted to the Board for approval at the next Regular Board meeting. In the event the payment is disapproved by the Board, the auditing officer and Superintendent will cause the payments to be recognized as receivables and pursue collection diligently until the funds are collected or until the Board approves the payments.

The School Board as a whole constitutes the required committee of Board members for purposes of RCW 28A.330.090.

Authorization for Electronic Funds Transfer

The Board authorizes the use of Electronic Funds Transfer (EFT), including Automated Clearing House transfer (ACH), transactions for payments to employees or vendors provided that such payments shall be subject to the auditing, certification, and approval requirements applicable to expense claims paid by warrant.

The District shall maintain a separate bank account dedicated solely to EFT transactions and shall maintain procedures for electronic payments to safeguard District assets.

Unclaimed or Reissued Warrants

Warrants that have not been redeemed within one year will be cancelled. The Board will approve such action on or before the end of each fiscal year.

Replacement warrants may be issued as permitted by law.

Superintendent Procedure

• 6215SP – Expense Claim Certification and Payments

Policy Cross References

• 1220 – Board Officers and Duties of Board Members
• 1400 – Board Meetings
• 1640 – Responsibilities and Authority of the Superintendent
• 6220 – Procurement
• 6225 – Use of Electronic Signature
• 6500 – Risk Management

Legal References

• RCW 28A.330.080 Payment of claims—Signing of warrants.
• RCW 28A.330.090 Auditing committee and expenditures.
• RCW 39.56.040 Cancellation of Municipal Warrants
• RCW 39.58.750 Receipt, disbursement, or transfer of public funds by wire or other electronic communication means authorized.
• RCW 42.24.080 Municipal corporations and political subdivisions — Claims against for contractual purposes — Auditing and payment — Forms— Authentication and certification.
• RCW 42.24.180 Taxing District — Issuance of warrants or checks before approval by legislative body — Conditions.

Management Resources

• WSSDA Policy & Legal News, July 2023
• Accounting Manual for Public School Districts in the State of Washington, Office of Superintendent of Public Instruction and Office of the Washington State Auditor
• Budgeting, Accounting and Reporting System (BARS) Manual, (Sections 3.8.5 Voucher Certification and Approval and 3.8.11 Electronic Funds Transfer (EFT)) – Disbursement, Office of the Washington State Auditor

Last Board Review

• April 22, 2026

Revisions

• April 22, 2026
• June 8, 2023 (Administrative Update per Policy No. 1310)

Adopted

• February 15, 2012