§ 1724. Form and audit of claims. 1. No claim against a central school\ndistrict or a union free school district, except for compensation for\nservices of an officer or employee engaged at agreed wages by the hour,\nday, week, month or year or for the principal of or interest on\nindebtedness of the district, shall be paid unless an itemized voucher\ntherefor approved by the officer whose action gave rise or origin to the\nclaim, shall have been presented to the board of education of the\ndistrict and shall have been audited and allowed. The board of education\nshall be authorized, but not required, to prescribe the form of such\nvoucher.\n 2. The board of education, in considering any claim, may require any\nperson presenting the same to be sworn before it or before any member\nthereof and to give testimony relative to the justness and accuracy of\nsuch claim, and may take evidence and examine witnesses under oath in\nrespect to the claim, and for that purpose may issue subpoenas for the\nattendance of witnesses. When a claim has been finally audited by the\nboard of education the clerk of such board shall endorse or attach a\ncertificate of such audit upon the claim or upon an abstract on which\nsuch claims are listed and file the same as a public record in his\noffice. When any claim has been so audited and a certificate thereof so\nfiled, the clerk of the board of education shall draw a warrant\nspecifying the name of the claimant, the amount allowed and the fund,\nfunction and object chargeable therewith and such other information as\nmay be deemed necessary and essential, directed to the treasurer of the\ndistrict, authorizing and directing him to pay to the claimant the\namount allowed upon his claim. A copy of such warrant shall be filed in\nthe office of the clerk.\n 3. The board of education may by resolution authorize the payment in\nadvance of audit of claims for public utility services, postage, freight\nand express charges. All such claims shall be presented at the next\nregular meeting for audit, and the claimant and the officer incurring or\napproving the same shall be jointly and severally liable for any amount\ndisallowed by the board of education.\n As used in this subdivision, the term public utility services shall\nmean electric, gas, water, sewer and telephone services.\n
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