§ 2524. Form of claims. 1. No claim against a city 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 or claims auditor of the city school 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 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.