Welcome to Brushton-Moira Central School

A n n e T i t u s

Central Treasurer and Claims Auditor

Brushton-Moira Central School
758 County Route 7
Brushton, NY 12916
(518) 529-7342 ext. 102

Position

State Regulation

Specifics of the Position

Central Treasurer

Safeguarding, Accounting, and Auditing of Extraclassroom Activity Funds. Finance Pamphlet 2. University of the State of New York. Revised 2008.

Brushton-Moira Central Board of Education. Extraclassroom Policy 5252 January 9, 1995.

Is appointed yearly by the Board of Education
Has custody of all extraclassroom funds
Liquidates graduating class monies or inactive account monies according to the last wishes of the class

Claims Auditor

Claims Auditor Internal Audit Function & Audit Committee. Office of Ed. Mgmt., State Ed. Dept., 2008.

Is appointed yearly by the Board of Education
Has been delegated with the “duty and responsibility” to approve or disapprove claims against the District
Reports directly to the Board of Education; however, on administrative matters, reports to the Superintendent
Takes concerns directly to the Board

Forms Useful for Extraclassroom

Constitution	This form has been used in the past by many classes. It includes the components which should be in any Constitution.
Receipt	A receipt should be given for money received in extraclassroom, including trip deposits, payments for merchandise.
Petty Cash	Form used to obtain cash for an Extraclassroom event; Submitted to Karen Avery
List of Officers	Please give this information to the Central Treasurer after the election of Class/Club officers

Processing of Purchase Orders:

Obtain the FORMAL DOCUMENTATION from the Purchasing Agent

Once the order is received:

IMMEDIATELY affix your signature and the date on the line provided on the receiving portion of the purchase order

IMMEDIATELY return to the business office

Once this is collected, a packet of information is available for the Claims Auditor to determine if everything is in order, and, if so, authorize the payment of the invoice.

What Does the Claims Auditor Look for in Each Packet?

Purchase order which was signed by the person who has the “authority” to obligate the District to an expense…the Purchasing Agent
Differences in the purchase order date and the invoice date. A purchase order dated before that of an invoice indicates that the Purchasing Agent obligated the District to the expense
Appropriateness…the educational purpose for the person wanting the merchandise or having a need for a service. This is directly linked to one's position, function, duties in the school.
Administrators/secretaries	order diplomas
Cafeteria	orders food and eating supplies
English teachers	order English textbooks
Guidance directors/secretaries	order regents exams
Maintenance	orders cleaning supplies
Math teachers	order Math textbooks
Transportation	orders mechanical supplies
Proof that the items ordered have been "received". The signature on the receipt portion of the purchase order indicates this.
Receiving/verifying signature from the receiver of the goods or performer of the service, and on the lines provided on the receipt portion of the purchase order.
Timeliness in turning in the receipt portion of the purchase order once the products are received or the service is performed.
ORIGINAL dated invoice
Invoices in the proper accounting period...Fiscal year runs from July 1 of one year to June 30 of the following year
Mathematical errors
Taxes removed
Early payment discounts, and determine cause if it wasn't taken
Late fees, and investigate why this wasn’t paid earlier
If a travel advance was given, all original invoices of expenses paid and proof of a refund of the "unused" advance are needed. (A refund is required for all expenditures not supported by ORIGINAL dated invoices.)