The Board authorizes the use of electronic signatures through the district's financial data information system. The chief financial officer shall designate staff to be allowed electronic signature access. The system administrator, as designated by the chief financial officer, shall then assign access passwords to the staff for affixing electronic signatures to checks and/or purchase orders, in accordance with district procedures for payroll, accounts payable, and purchasing.
Passwords governing access to the individual accounting modules shall be changed annually upon new fiscal year implementation. Passwords for electronic signature access shall also be changed annually, or immediately upon staff reassignments, replacements, or in the event of a breach of security.
The following criteria shall apply to the electronic signature process for checks and purchase orders:
1. The signing of blank checks or purchase orders shall be prohibited. Blank checks stock shall be stored in the vault.
2. All void or spoiled checks shall be marked and retained. All void or spoiled purchase orders bearing an electronic signature shall either be marked void or destroyed, as appropriate.
3. Electronic signatures of two authorized signers, the Board chair and superintendent, may be used to sign checks. An electronic signature of the superintendent, assistant superintendent, or chief financial officer may be used to sign purchase orders.
4. Checks bearing an electronic signature shall be stored in the vault until released to the payees via mail or hand delivery.
5. Original diskettes encoded with electronic signatures shall be scanned electronically by the Deputy Clerk and shall be stored in a locked repository with access controlled by the system administrator.
END OF POLICY