I am asking for your help in deciding how to handle claims.
Every month, all the expenditures of the previous month are approved by the board. The full report is listed on the district website, and can be reviewed by the public. (See the section marked 'claims', expand, and download.) This information is usually posted three or four days in advance of the board meeting (2nd Tuesday of each month).
All expenses over a certain dollar amount must be approved by a supervisor. All expenses over $5000 must be approved by the superintendent or the cabinet (those who directly report to the superintendent). All expenses over $10,000 are approved by the board. In addition, the board creates the annual budget, and, as such, determines how much money goes into each fund. If you think of funds as envelopes for budgeting, you'll get the idea. There's a general fund, a capital fund, etc. The capital fund has to be used on things with a useful life (accounting term) of more than one year. Most often, capital items are buildings, furniture, computers, buses, etc. The general fund pays for salaries and day-to-day operating expenses. Also, each school has a budget, and they can spend up to a given amount without going through approval at the district level. Also note, anything listed as account '8100' or 'Pay 8100' is an amount the district paid for on behalf of a given school, and the school is receiving the money for it. For example, some schools have cell towers on their property that allow them to collect money from the cell providers (or whomever). The renters pay ASD, and ASD pays that portion back to the school.
Here's my issue. As a board member, I am approving all the expenditures for the previous month. However, there are so many, it is virtually impossible to see and understand all of them in such a short period of time. If I am accountable for those expenditures, then I feel an obligation to approve each of them. If not, then should I be voting on them? It has been suggested that I look over the list and see what things stick out. What would you do? I would appreciate your help in both reviewing the claims, and recommending how you would like to see this oversight exercised.