53G-4-303. Duties of business administrator.
Subject to the direction of the district superintendent of schools, the district's business administrator shall:
(1) attend all meetings of the local school board, keep an accurate record of its proceedings, and have custody of the seal and records;
(2) be custodian of all district funds, be responsible and accountable for all money received and disbursed, and keep accurate records of all revenues received and their sources;
(3) countersign with the president of the local school board all warrants and claims against the district as well as other legal documents approved by the local school board;
(4) prepare and submit to the local school board each month a written report of the district's receipts and expenditures;
(5) use uniform budgeting, accounting, and auditing procedures and forms approved by the state board, which shall be in accordance with generally accepted accounting principles or auditing standards and; Title 63J, Chapter 1, Budgetary Procedures Act
(6) prepare and submit to the local school board a detailed annual statement for the period ending June 30, of the revenue and expenditures, including beginning and ending fund balances;
(7) assist the superintendent in the preparation and submission of budget documents and statistical and fiscal reports required by law or the state board;
(8) insure that adequate internal controls are in place to safeguard the district's funds; and
(9) perform other duties as the superintendent may require.