(A) The responsibility for approving claims is segregated from those preparing the claims.
(B) Checks are written by an individual other than the one approving the claims.
(C) Checks are signed by an individual other than the one preparing them.
(D) Claims for payment are reviewed and approved by the governing body prior to payment.
(E) A reconcilement is completed between the claims for payment approved by the Board and the actual disbursements posted to the ledger.
(F) The responsibility for acknowledging the receipt of goods or services is segregated from those preparing claims and writing checks.
(G) Vendor checks are accounted for in numerical order and reconciled to the disbursement ledger.
(H) Invoices or other receipts are attached to each claim to support the disbursement.
(I) A review is completed by an individual outside of the disbursement process, in which the claim amount is compared to the supporting documentation attached to the claim and the amount of the check.
(J) Access to disbursement applications is appropriately controlled by user logins and passwords.
(Ord. 2016-04, passed 7-5-2016)