California Code, Education Code - EDC § 42639

(a) The county auditor may examine each order and requisition on school district funds transmitted to the auditor by the county superintendent of schools. If the auditor allows the order and requisition, the auditor shall endorse thereon “examined and allowed,” and shall date, number, and sign it, whereupon it shall become a warrant on the county treasurer. The auditor shall detach any bill attached to the requisition, and shall number the bill, giving it the same number that the auditor gives the warrant, and file it in the auditor's office.The auditor shall thereupon return the order, requisition, and warrant to the county superintendent of schools who shall transmit it to the governing board of the school district for issuance to the payee or to the payee's order.

(b) A requisition of the county superintendent of schools, whether based upon written order of the governing board of a school district or authorized by law, shall constitute full authority for the signature for allowance of the requisition by the county auditor as a warrant on the county treasurer, and no other authority shall be necessary or required for such action by the county auditor.

(c) “Requisition,” as used in this section, includes any order or demand signed by the county superintendent of schools directing the county auditor to draw the auditor's warrant on the county treasurer.