* § 2525. Audit of claims. 1. The board of education, in considering\nany claim or where applicable a sampling of claims, may require any\nperson presenting the same to be sworn before it or before any member\nthereof and to give testimony relative to the justness and accuracy of\nsuch claim, and may take evidence and examine witnesses under oath in\nrespect to the claim, and for that purpose may issue subpoenas for the\nattendance of witnesses. When a claim or where applicable a sampling of\nclaims has been finally audited by the board of education the clerk of\nsuch board shall endorse thereon or attach thereto a certificate of such\naudit and file the same as a public record in his or her office. When\nany claim has been so audited and a certificate thereof so filed, the\nclerk of the board of education shall draw a warrant specifying the name\nof the claimant, the amount allowed and the fund, function and object\nchargeable therewith and such other information as may be deemed\nnecessary and essential, directed to the treasurer of the district,\nauthorizing and directing him or her to pay to the claimant the amount\nallowed upon his or her claim. A copy of such warrant shall be filed in\nthe office of the clerk.\n 2. In a city school district in which the office of claims auditor or\ndeputy claims auditor has been created, the claims auditor or deputy\nclaims auditor in considering a claim or where applicable a sampling of\nclaims, may require any person presenting the same to be sworn before\nhim or her and to give testimony relative to the justness and accuracy\nof such claim, and may take evidence and examine witnesses under oath in\nrespect to the claim, and for that purpose may issue subpoenas for the\nattendance of witnesses. When a claim, or where applicable a sampling of\nclaims, has been finally audited by the claims auditor or deputy claims\nauditor he or she shall endorse thereon or attach thereto a certificate\nof such audit and file the same as a public record in his or her office.\nWhen any claim has been so audited and a certificate thereof so filed,\nthe claims auditor or deputy claims auditor shall draw a warrant\nspecifying the number of the claim, the name of the claimant, the amount\nallowed and the fund, function and object chargeable therewith and such\nother information as may be deemed necessary or essential, directed to\nthe treasurer of the district, authorizing and directing him or her to\npay to the claimant the amount allowed upon his or her claim. In the\ncase of a city school district with a public school enrollment of ten\nthousand students or more, the board of education may, at its\ndiscretion, use a risk-based or sampling methodology to determine which\nclaims are to be audited in lieu of auditing all claims so long as it is\ndetermined by resolution of the board of education that the methodology\nfor choosing the sample provides reasonable assurance that all the\nclaims represented in the sample are proper charges against the school\ndistrict. A copy of such warrant shall be filed in the office of the\nclerk.\n * NB Effective until July 1, 2014\n * § 2525. Audit of claims. 1. The board of education, in considering\nany claim, may require any person presenting the same to be sworn before\nit or before any member thereof and to give testimony relative to the\njustness and accuracy of such claim, and may take evidence and examine\nwitnesses under oath in respect to the claim, and for that purpose may\nissue subpoenas for the attendance of witnesses. When a claim has been\nfinally audited by the board of education the clerk of such board shall\nendorse thereon or attach thereto a certificate of such audit and file\nthe same as a public record in his or her office. When any claim has\nbeen so audited and a certificate thereof so filed, the clerk of the\nboard of education shall draw a warrant specifying the name of the\nclaimant, the amount allowed and the fund, function and object\nchargeable therewith and such other information as may be deemed\nnecessary and essential, directed to the treasurer of the district,\nauthorizing and directing him or her to pay to the claimant the amount\nallowed upon his or her claim. A copy of such warrant shall be filed in\nthe office of the clerk.\n 2. In a city school district in which the office of claims auditor has\nbeen created, the claims auditor in considering a claim, may require any\nperson presenting the same to be sworn before him or her and to give\ntestimony relative to the justness and accuracy of such claim, and may\ntake evidence and examine witnesses under oath in respect to the claim,\nand for that purpose may issue subpoenas for the attendance of\nwitnesses. When a claim has been finally audited by the claims auditor\nhe or she shall endorse thereon or attach thereto a certificate of such\naudit and file the same as a public record in his or her office. When\nany claim has been so audited and a certificate thereof so filed, the\nclaims auditor shall draw a warrant specifying the number of the claim,\nthe name of the claimant, the amount allowed and the fund, function and\nobject chargeable therewith and such other information as may be deemed\nnecessary or essential, directed to the treasurer of the district,\nauthorizing and directing him or her to pay to the claimant the amount\nallowed upon his or her claim. A copy of such warrant shall be filed in\nthe office of the clerk.\n * NB Effective July 1, 2014\n
§ 2525. Audit of claims. 1. The board of education, in considering any\nclaim, may require any person presenting the same to be sworn before it\nor before any member thereof and to give testimony relative to the\njustness and accuracy of such claim, and may take evidence and examine\nwitnesses under oath in respect to the claim, and for that purpose may\nissue subpoenas for the attendance of witnesses. When a claim has been\nfinally audited by the board of education the clerk of such board shall\nendorse thereon or attach thereto a certificate of such audit and file\nthe same as a public record in his or her office. When any claim has\nbeen so audited and a certificate thereof so filed, the clerk of the\nboard of education shall draw a warrant specifying the name of the\nclaimant, the amount allowed and the fund, function and object\nchargeable therewith and such other information as may be deemed\nnecessary and essential, directed to the treasurer of the district,\nauthorizing and directing him or her to pay to the claimant the amount\nallowed upon his or her claim. A copy of such warrant shall be filed in\nthe office of the clerk.\n 2. In a city school district in which the office of claims auditor has\nbeen created, the claims auditor in considering a claim, may require any\nperson presenting the same to be sworn before him or her and to give\ntestimony relative to the justness and accuracy of such claim, and may\ntake evidence and examine witnesses under oath in respect to the claim,\nand for that purpose may issue subpoenas for the attendance of\nwitnesses. When a claim has been finally audited by the claims auditor\nhe or she shall endorse thereon or attach thereto a certificate of such\naudit and file the same as a public record in his or her office. When\nany claim has been so audited and a certificate thereof so filed, the\nclaims auditor shall draw a warrant specifying the number of the claim,\nthe name of the claimant, the amount allowed and the fund, function and\nobject chargeable therewith and such other information as may be deemed\nnecessary or essential, directed to the treasurer of the district,\nauthorizing and directing him or her to pay to the claimant the amount\nallowed upon his or her claim. A copy of such warrant shall be filed in\nthe office of the clerk.\n
