Question: As part of the county office audit process of vendor warrants, is there a specific ed. code section that refers to what specifically needs to be audited for purchase orders, contracts, and direct payments? Is there a requirement to have indicated the date the district governing board took action on approving the original purchase order, or contract or is there a requirement to indicate the date the warrant was approved by the governing board or both? We are updating our audit process and I am trying to tie our process into specific ed. code requirements.

Response: The guidelines for county superintendent of schools offices concerning the payments of funds for district expenses are discussed in Ed. Code Sections 42630-42652. These sections cover a range of payments, including accounts payable warrants.