1. Except as otherwise provided by the board of trustees, the clerk of the board shall draw all orders for the payment of money belonging to the school district. The orders must be listed on cumulative voucher sheets.
2. The board of trustees shall prescribe the procedures by which the orders must be approved and the cumulative voucher sheets signed. The procedures must provide:
(a) That the approval of the board of trustees is required before orders are paid unless a payment must be expedited for the school district to:
(1) Receive a discount or other savings which is related to the timeliness of payment;
(2) Avoid a service charge or other cost which is related to the timeliness of payment; or
(3) Abide by a purchase order, contract or other order for payment which has been approved by the board of trustees at a public meeting.
(b) For ratification by the board of trustees at its next regularly scheduled meeting of any payment that is made without the approval of the board pursuant to an exception set forth in paragraph (a).
3. When the orders have been approved and the cumulative voucher sheets have been signed in accordance with such procedures, the orders are valid vouchers in the hands of the county auditor for the county auditor to issue warrants on the county treasurer to be paid out of money belonging to the school district.
4. No order in favor of the board of trustees or any member thereof, except for salaries as required by NRS 386.320 or travel expenses and subsistence as authorized by NRS 386.290, may be drawn.
5. An order drawn by a clerk of a board of trustees pursuant to subsection 1 is void if not presented for payment within 1 year after the date of issuance.
6. Any order remaining unpaid after the expiration of 1 year, whether outstanding or uncalled for in the office of the county auditor, must be cancelled by the county auditor, who shall immediately notify the county treasurer of the cancellation. The county treasurer shall not pay a warrant presented for payment more than 1 year after the date of issuance of such an order. This subsection does not apply if the board of trustees establishes and administers a separate account pursuant to NRS 354.603.
[151:32:1956] — (NRS A 1959, 262; 1961, 41; 1967, 816; 1969, 127; 1971, 117; 1979, 1590; 1993, 423, 1189; 1995, 1737; 2007, 2451; 2017, 2109)