(a) Districts shall adopt employment policies addressing at least the following issues:

1. (1) Rate of pay;
2. (2) Pay periods;
3. (3) Leave accrual, both vacation and sick leave; and
4. (4) Compensation for unused leave.

(b)

1. (1) District employees may be paid only upon completion of a timesheet for the applicable pay period signed by the employee and accounting for:

   1. (A) Hours worked during the pay period; and
   2. (B) Leave taken during the pay period.
2. (2) Timesheets must be reviewed and signed by at least one (1) member of the district board before an employee may be paid.
3. (3) District employee paychecks must be signed by two (2) bonded, unrelated persons, one (1) of whom must be a district director.