§ 1724. Form and audit of claims. 1. No claim against a central school
district or a union free school district, except for compensation for
services of an officer or employee engaged at agreed wages by the hour,
day, week, month or year or for the principal of or interest on
indebtedness of the district, shall be paid unless an itemized voucher
therefor approved by the officer whose action gave rise or origin to the
claim, shall have been presented to the board of education of the
district and shall have been audited and allowed. The board of education
shall be authorized, but not required, to prescribe the form of such
voucher.

2. The board of education, in considering any claim, may require any
person presenting the same to be sworn before it or before any member
thereof and to give testimony relative to the justness and accuracy of
such claim, and may take evidence and examine witnesses under oath in
respect to the claim, and for that purpose may issue subpoenas for the
attendance of witnesses. When a claim has been finally audited by the
board of education the clerk of such board shall endorse or attach a
certificate of such audit upon the claim or upon an abstract on which
such claims are listed and file the same as a public record in his
office. When any claim has been so audited and a certificate thereof so
filed, the clerk of the board of education shall draw a warrant
specifying the name of the claimant, the amount allowed and the fund,
function and object chargeable therewith and such other information as
may be deemed necessary and essential, directed to the treasurer of the
district, authorizing and directing him to pay to the claimant the
amount allowed upon his claim. A copy of such warrant shall be filed in
the office of the clerk.

3. The board of education may by resolution authorize the payment in
advance of audit of claims for public utility services, postage, freight
and express charges. All such claims shall be presented at the next
regular meeting for audit, and the claimant and the officer incurring or
approving the same shall be jointly and severally liable for any amount
disallowed by the board of education.

As used in this subdivision, the term public utility services shall
mean electric, gas, water, sewer and telephone services.