INTERNAL AUDITOR

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					The District shall consider an applicant’s seniority as well as his/her skill,
ability, capability, training, experience, education, efficiency and work record.


                       FRONTIER CENTRAL SCHOOL DISTRICT

                             INTERNAL CLAIMS AUDITOR

QUALIFICATIONS:
             1. A minimum of five (5) years of successful experience in accounting;
             2. A Bachelor’s Degree of higher or acceptable experience;
             3. Knowledge of educational financial operations, pertinent legal
                requirements, purchasing policies, accounting systems and procedures;
             4. A good knowledge of organizational structure, goals and objectives;
             5. The ability to communicate ideas clearly, orally and in writing;
             6. A good knowledge of accounting and business office procedures;
             7. A good knowledge of pertinent Education and Local Finance Laws,
                Commissioner’s Regulations, and Directives and Opinions of the
                Comptroller of the State of New York;
             8. Must not be: member of Board of Education, Board Clerk, District
                Treasurer, Superintendent of Schools, District Superintendent of Schools,
                any district of BOCES official responsible for business management,
                district or BOCES clerical or professional staff directly involved in
                accounting or purchasing functions of the district;
             9. Must not be: a family member of a person with responsibility for district
                business operations, a person with a contract (other than employment
                contract) with the district, a family member of a person with a contract
                (other than employment contract) with the district.

REPORTS TO:                 Board of Education

WORKS COOPER-
ATIVELY WITH:               Internal Auditor
                            External Auditor
                            Assistant Superintendent for Business
                            Superintendent of Schools
                            District Treasurer

JOB GOAL:                   Audit, and approve or reject, each claim prior to payment.


PRIMARY PERFORMANCE RESPONSIBILITIES:

   1. Determine whether the proposed payments are for a valid or legal purpose.
   2. Ensure legitimate claims against the district and BOCES are paid.
   3. Ensure that proper documentation and itemization are provided, payment is for legal
      purpose and the transaction was properly authorized prior to approving the voucher or
      invoice for payment.
   4. Enforce all provisions of law, Commissioner’s Regulations, Board Policies and
      Administrative Regulations pertaining to the management areas of responsibility;
      recommend changes in Board Policy and Administrative Regulations relevant to areas of
      responsibility.

ILLUSTRATIVE DUTIES:

1. Familiarity with Legal Requirements Associated with Purchases in a Public School
Environment
   Bid Law -Section 103 General Municipal Law (GML) Bid threshold is based upon the annual
        aggregate quantities ($20,000 for purchases; $35,000 for public works),
   Board of Education Policy - Section 104-b GML governs quotations and requests for
        proposals for purchases not required to be bid,
   Lease and lease-purchase requirements are governed by the following sections of law: Real
        Property-Sections 1709(7); 2503; 403-b; 1726 of the Education Law (EL) Personnel
        Property-Sections 1725; 1725-a EL; 109-b GML
   Separate contracts for construction-Section 101 GML
   Exceptions to the bid law are purchases made through county contracts and some Office of
        General Services contracts.
   Professional service and consultant contracts.

   2. Evaluate Each Expenditure
   Pre-numbered pre-pressed forms used (e.g., purchase requisitions, purchase orders)?
   Does the voucher packet appear complete, in accordance with the District’s policy?
   Does the voucher packet include a purchase order, with an appropriate authorization signed
         by the Purchasing Agent?
   If the purchase order that supports the voucher packet is a blanket purchase order, is there
         documentation in the voucher packet indicating:
                  the person authorized to make the purchase
                  the initial amount of the blanket purchase order
                  the dollar amount of prior purchases that have been made under it
                  evidence that the blanket purchase order has not been exceeded?

   Does the voucher packet include a receiving report, with an appropriate confirmation signed
         by a Receiving Agent?
   Does the voucher packet include documentation indicating that the officer giving rise to the
         claim (Purchasing Agent) approved the voucher packet?
   Does the voucher packet include an original invoice? Is a distinction made between
         appropriate original invoices and inappropriate statements or duplicate copies?
   Does the invoice clearly describe the goods or services being purchased, and do the
         descriptions correlate with the goods or services contemplated by the purchase order?
   Is the invoiced price comparable to the estimated cost on the purchase order?
   Is sales tax excluded from the dollar amount of the invoice?
       If the expenditure is one in which requires competitive bidding, is there appropriate
             documentation that the item has been bid and purchased from the successful bidder?
       Is the invoice price equal to or less than the bid?
       Do contract provisions and board minutes support the invoice submitted for professional
             services?
       If the expenditure is one in which does not require competitive bidding, is there evidence that
             the District’s §104(b) policy has been complied with?
       Do the goods or services being paid for appear reasonable, independently of the standard
             approval documentation? For example, are utilities being paid only for school district
             addresses? Does the Claims Auditor’s background knowledge suggest the possibility
             of duplicate payment or policy violation?
       Does the vendor appear reasonable in light of the Claims Auditor’s background knowledge,
             including consideration of related parties?
       If the payment is for an investment, is the investment of a type that is permitted by law?
       If the payment is from a scholarship or other trust, is there documentation that the payment
             meets trust requirements?
       If the payment is made from federal funds, is there documentation that unique federal
             requirements for that type of payment have been complied with?
       Are expenditures reasonable public expenditures?
       Mathematical accuracy has been proved; verification of extensions and additions, and the
             recalculation of any discount.
       There is evidence of receipt of goods or services.




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