Policy 705.03: Payment for Goods and Services

Original Adopted Date: 07/01/1985 | Last Reviewed Date: 06/19/2023

The Board authorizes the issuance payment of claims against the school district for goods and services.   The Board will allow the payment after the goods and services have been received and accepted in compliance with Board policy.

The Board authorizes the Board Secretary, upon approval of the superintendent, to issue payment for verified bills, for reasonable and necessary expenses, when the Board is not in session.  The Board Secretary will examine the claims and verify bills.  The Board will approve the bills at its next regular meeting.

The secretary will determine to the secretary’s satisfaction that the claims presented to the Board are in order and are legitimate expenses of the school district.  It is the responsibility of the secretary to bring claims to the Board.

The Board President and Board Secretary may sign warrants by use of a signature plate or rubber stamp.  If the Board President is unavailable to personally sign warrants, the vice president may sign warrants on behalf of the president.  It is the responsibility of the superintendent to develop the administrative regulations regarding this policy.

NOTE:  The board may delegate payment of verified bills to the board secretary who can then pay upon approval of the superintendent.  Should the board delegate this responsibility, the board must still approve the payment at the board’s next regular board meeting.  Or, the board can maintain the responsibility for reviewing the bills before payment.    For more detailed discussion of this issue, see IASB’s Policy Primer, Vol. 19 #5- May 24, 2006.


Legal Reference: Love v. City of Des Moines, 210 Iowa 90, 230 N.W. 373 (1930).
Iowa Code §§ 279.8, .29, .30, .36; 291.12; 721.2(5).
281 I.A.C. 12.3(1).


I.C. Iowa Code Description
Iowa Code  § 279 Directors – Powers and Duties
Iowa Code  § 291.12 Board Officers – Duties of Treasurer
Iowa Code  § 721.2 Misconduct in Office – Nonfeloniuos
I.A.C. Iowa Administrative Code Description
281 I.A.C. 12.3 Administration
Case Law Description
Love v. City of Des Moines 210 Iowa 90, 230 N.W. 373 (1930)

Cross References

Code Description
705.04 Expenditures for a Public Purpose
705.04-R(1) Expenditures for a Public Purpose – Use of Public Funds Regulation