Assists in the auditing of all vouchers and claims to ascertain that:

a. The proposed payments are valid and legal,

b. The obligation was incurred by an authorized district official,

c. The goods and services for which payment is claimed were received;

Proves the mathematical accuracy of all computations, including the verification of extensions and additions and the recalculation of any discounts; Determines that any charges or claims are not duplicates of items already paid; Compares vouchers with purchase orders; Ensures that all vouchers are properly itemized; Studies laws relating to the financial operation of a school district; Confers with federal, state and school district administrators concerning accounting practices and recommendations;