Read Microsoft Word - SISD Business Procedures Manual 2011-12 text version

Employee Business Procedures Manual 2011 - 2012

Richard L. Boehm, Director of Business and Finance

(Revised 07/30/11)

Smithville Independent School District

Employee Business Procedures Manual


This handbook is designed to provide information about Smithville Independent School District's business office procedures. You should read, understand, and comply will all provisions of the handbook. It describes many of your responsibilities as an employee. No employee handbook can anticipate every circumstance or question about policy. As SISD continues to grow and change, the need may arise and the District reserves the right to supplement or revise any policy or portion of this handbook as it deems appropriate. The purpose of this handbook is to provide an explanation of the business office procedures of the District. The policy manual is the legal authority for all District policy.

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The Budget

Every spring, each campus and department prepares a budget for the upcoming year. All projected expenditures should be included in the spending plan. All of the submitted budgets are combined at the Business Office. These combined budget plans are reviewed by the Director of Business and Superintendent, and then presented to the Board of Trustees for final approval. A budget amendment/adjustment is needed when funds in a specific line item in the budget are not sufficient to allow a necessary expense. A budget amendment/adjustment must be completed and signed by the principal or department Director and then submitted to the Director of Business. A budget adjustment is necessary: To move funds within the same function A budget amendment is necessary: To move funds from one function to another function If prior adjustments between object categories exceed 25 percent of the total budget and the adjustment is to a federal or state fund, unless otherwise stated in the grant award Budget amendments must receive Board approval prior to expensing funds. Monthly organization budget reports are distributed to each campus Principal or department Director for review after the Business Office closes each month. If an employee has questions when reconciling the monthly report to the campus/department records/books, contact the Director of Business in the Business Office.

Budget Terms Fund

How and when the expenditure is financed

Governmental fund types for Texas school districts consist of four governmental fund groups (General, Special Revenue, Capital Projects and Debt Service) that account for the acquisition, use and balances of expendable financial resources and related liabilities as required by law or rule.

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The General Fund is the District's principal fund, accounting for the majority of current operating expenditures. Recorded in the General Fund are transactions encompassing the approved current operating budget, related revenues, expenditures, assets, liabilities, and fund balance. Financial transactions of the District are recorded in detail in the general ledger by objects and functions within projects and programs. This fund has often been described as an operation or current fund and includes revenues from ad valorem local maintenance tax, state funding, and other sources such as investment earnings. The Special Revenue Fund accounts for all designated-purpose monies received in the form of federal, state, or local grants. These grants, referred to as projects, are awarded to the Smithville Independent School District for the purpose of accomplishing specified education tasks; therefore, revenues and expenditures are recorded by project or similar groups of projects related by funding to accomplish the purpose of accounting for each grant. The Debt Service Fund is used to account for the District's annual long-term debt repayment of principal and interest. The Construction Fund must be used to account for projects financed by the proceeds from bond issues or for other capital projects otherwise legally mandated to be so accounted for.


How the funds are used

Function 11 ­ Instruction This function is used for activities dealing directly with classroom instruction. Function 12 ­ Instruction Resources and Media Services This function is used primarily for libraries for preparing, maintaining, and distributing resources and media used to support instruction. Function 13 ­ Curriculum and Instructional Staff Development This function is used for activities related directly to and exclusively for in-service training and other staff development involving instructional or instructional related personnel. Function 21 ­ Instructional Leadership This function is used to account for district-wide activities which have as their purpose managing, directing, and supervising the instructional program, and improving the quality of instruction and the curriculum.

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Function 23 ­ School Leadership This function is used for activities which have as their purpose directing, managing, and supervising a school campus. (Principals' office) Function 31 ­ Guidance, Counseling, and Evaluation Services This function is used for activities which have as their purpose assessing and testing pupils' abilities, aptitudes, and interests, counseling pupils with respect to career and educational opportunities, and helping them establish realistic goals. It also includes psychological services, identification of individual characteristics, testing, and counseling (educational and occupational). Function 32 ­ Social Work Services This function is used for activities related to promoting and improving school attendance, including the promotion of positive student and parent attitudes toward attendance. Function 33 ­ Health Services This function is used for activities related to providing physical health services to students. It includes the cost of medical, dental, and nursing services. Function 34 ­ Pupil Transportation This function is used for activities related to transporting students to and from school. Function 35 ­ Food Services This function is used for food service operation expenditures including the cost of food, labor and other expenses necessary to provide food to students and staff. Function 36 ­ Co-Curricular/extracurricular Activities This function is used for activities which are student and curricular related, but which are not necessary to the regular instructional services. Included are such activities as athletics, student organizations, and special interest activities. Function 41 ­ General Administration This function is used for expenditures that are for purposes of managing or governing the school district as an overall entity. It includes such areas as the board of directors, superintendent's office, personnel and support services, business office, tax administration, and other general administrative services. Function 51 ­ Plant Maintenance and Operation This function is used for those activities concerned with keeping the physical plant open, comfortable, and safe for use, and keeping the grounds, building, and equipment in effective working condition and state of repair, and insured.

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Function 52 ­ Security and Monitoring This function is used for expenditures for campus police and security necessary to keep student and staff surroundings safe. Function 53 ­ Data Processing This function includes all activities associated with the administrative operational use of computers. Services such as student scheduling, grade reporting, student attendance, personnel and payroll processing, and finance processing are included in this function. It does not include instructional computing. Function 71 ­ Debt Service This function covers bond principal and interest, and principal and interest on lease purchases. Function 81 ­ Facilities Acquisition and Construction This function includes activities concerned with the acquisition of land and buildings, the remodeling and construction of buildings and additions to buildings, initial installation or extension of service systems and other built-in equipment, and improvement to sites. Function 93 ­ Payments to Fiscal Agents/Member Districts of Shared Service Arrangements This function is used for expenditures that are for payments from a member district to a fiscal agent of a shared service arrangement, or payments from a fiscal agent to a member district of a shared services arrangement.


What is to be purchased

6100 Payroll Cost ­ The gross salaries and benefits costs for employee services. Among the items included in benefits costs are social security, teacher retirement, group health & life insurance and workers' compensation insurance. 6200 Professional and Contracted Services ­ Expenditures for services rendered to the school system by firms, individuals, or other organizations, which are independent of the system. Included are utility costs, audit and legal services, education service center services, rentals and contracted maintenance and repair services. 6300 Supplies and Materials ­ All expenditures for consumable supplies and materials

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6400 Other Operating Expenses ­ Expenditures for expenses other than payroll, professional & contracted services, materials & supplies, debt service, and capital equipment necessary to the operation of the school system. Included are travel, insurance (except employee health, life, and accident), election expenses, fees, dues, and awards. 6500 Debt Service ­ Principal and interest on all borrowings, including bonded debt. 6600 Capital Outlay ­ Expenditures for all capital assets including land, buildings and equipment.


Identifies the location making the expenditure

The Organization Code is an identification number for each campus/department. For example, the Organization Code for Brown Primary is 102.

Program Intent

Designates major educational program area

11 ­ Basic Educational Services The costs incurred to provide the basic services for education/instruction to students in PK-12. Basic educational services include the costs to evaluate, place, and provide educational services to students in honors, college preparatory and advanced placement courses. 21 ­ Gifted and Talented The costs incurred to assess students for program placement and provide instructional services (which are guided by the state plan) beyond the basic educational program and that are designed to meet the needs of students in gifted and talented programs. 22 ­ Career and Technology Career and Technology refers to those programs, approved by the Texas Education Agency, that are designated to prepare pupils for gainful employment, advanced technical training, or homemaking. This may include apprenticeship or job training activities. 23 ­ Services to Students with Disabilities (Special Education)

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Special education refers to programs, approved by the Texas Education Agency, that are designated for pupils with special needs incorporating distinctive techniques, materials, and arrangements suited to their learning needs. 24 ­ Accelerated Education Accelerated education refers to programs that provide special assistance to atrisk pupils by increasing the amount and quality of instructional time. 25 ­ Bilingual Education and Special Language Programs The costs incurred to evaluate, place and provide educational and/or other services that are intended to make the students proficient in the English language, primary language literacy, composition and academic language related to required courses. These services include the bilingual basic program of instruction and special assistance to increase cognitive academic language proficiencies in English. 91 ­ Athletics and Related Activities The costs incurred to provide for participation in competitive athletic activities such as football, basketball, golf, swimming, wrestling, gymnastics, baseball, tennis, track, volleyball, etc. This includes costs associated with coaching as well as sponsors for drill team, cheerleaders, pep squad or any other organized activity to support athletics. However, this does not include band. 99 ­ Undistributed All charges which are not readily distributed to program intent codes are classified here. Program intent code 99 may be used when recording substitute teachers and on-behalf teacher retirement payments in all function codes. This code may be used for costs not clearly attributable to a specific program intent.


The overall mission of purchasing is to use available fiscal resources to obtain the maximum product or service for the resources expended.

All purchases of state and educational entities are required to be encumbered. The districts use requisitions/purchase orders to fulfill this requirement. Requisitions will be entered at the campus level into TxEIS and electronically submitted to the Business Office. Before submitting to the campus secretary for entry, a requisition must: Be properly completed, dated, and signed. Special attention should be given to the following: o Vendor ­ Include the complete name of the company, complete address with zip code, and telephone number. If the purchase

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order will be sent to the attention of a specific person, the attention line should be the second line in the address. o Ship To ­ Central Administration (901 NE 6th Street) o Reference ­ In this section, include the name of the person to whom the order will be delivered after being received by Central Administration. o Budget Code ­ Insert the complete budget number code that is in the budget for the items being ordered. This code may not be changed at a later date unless initialed by the campus principal/director. The invoice will be paid from this code. o Encumbrance Amount ­ Total the amount of the purchase order charged to the specific budget code here. o If more than one budget code is being used on a purchase order, indicate the items to be charged to each budget code and the encumbrance amount for each different budget code. o Budget codes from different fiscal years cannot be on the same purchase order. Be used for all expenses incurred by the district for goods and services in which the total amount of the purchase will exceed $15. Include actual amount if known. If not, an estimated amount must be included. Be issued to approved vendors only, with the exception of sole source vendors. Identify the vendor source (i.e., Region 2, PACE Purchasing Cooperative, TCPN, Buy Board, Sole Source, RFP # 2012-001, Three quotes, etc.). Include ten percent (10%) for freight/shipping/handling charges in the total amount of the purchase order unless the amount is known or the vendor does not charge freight/shipping/handling. If using more than one budget code, divide the freight/shipping/handling charges among the budget codes. The only exceptions to requisitions/purchase orders are travel, necessary prepayments, stipends/substitutes, and emergencies. Submit all completed requisitions to the campus secretary or appropriate department head for entry into the TxEIS system and for transmittal to principal and business office for approval. Important: The goal of the Business Office is to provide a 48-hour turnaround time on requisition approvals. Please allow a longer turnaround time on requisitions at the beginning of the month due to closing. Competitive Purchasing Laws ­ All district contracts (except for the purchase of vehicle fuel) valued at $25,000 or more during each 12-month period shall be competitively purchased. Formal quotes must be taken on purchases or leasepurchases of property (defined as related classes or types of items) reasonably

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anticipated being $10,000 or more during each 12-month period. In other words, bids, proposals, or quotes must be taken for contracted services, supplies, and inventory items/capital outlay when more than $10,000 will be spent within a 12month period. These formal quotes shall be advertised through the newspaper once a week for two weeks. Bids proposals may be opened after 10 days from the last advertisement. Bids or proposals are analyzed and presented to the district Board of Trustees at its monthly meeting. Important: All specs must be submitted to the Director of Business. The Director of Business will submit information to the newspaper and vendors. All bids, proposals, or quotes from outside sources will be sent to the attention of the Director of Business for a formal opening. Once bids are opened, the Director of Business will send the information to departments/campuses for analysis. When completed by the departments/campuses, the original forms along with the bid or proposal tabulation sheet must be submitted to the business office. The only exceptions to competitive purchasing through bids or proposals are when we are purchasing from another governmental entity in Texas or other agencies that have already bid groups of items. These agencies include the Texas Building and Procurement Commission (State Purchasing), Region II Cooperative Purchasing, Region IV TCPN Cooperative, TCI (Texas Correctional Industries), and PACE Cooperative Purchasing. The other exception to cooperative purchasing is the purchase of items or services that are available only through a sole source vendor where there are no other vendors that sell these items or services. Indicate in the bottom portion of the description section of the requisition which approved bid qualifies the vendor. The campus secretary will enter the vendor source into TxEIS before submitting to the Business Office. When purchasing from sole source vendors, a sole source letter from the vendor must be attached to the requisition prior to submitting to the Business Office. Please mail/FAX the two-page Confirmation of Sole Source Compliance by Vendor to the sole source vendor for completion. The Confirmation of Sole Source Compliance by Vendor must be renewed annually on September 1. Vendor Payment Schedule ­ Paperwork authorizing purchase order payments received by the 2nd, 3rd and 4th Friday of the month will be processed for payment the following Thursday provided the original purchase order, vendor's invoice and the signed gold copy of the purchase order have all been received. Every attempt will be made to meet these deadlines. Closing Purchase Orders ­ SISD purchase orders include a "no back-order clause." If information is received that all/part of the merchandise ordered is not available, make note on the gold copy and forward to Accounts Payable to process payment and close the purchase order.

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Receiving Merchandise ­ When a purchase order is approved, a gold copy is generated and sent to the originator. This gold copy should be used to check in the order and verify that all items have been received. Payment cannot be made until the Business Office receives a signed gold copy of the purchase order.

Petty Cash

A minimal petty cash drawer is maintained in the Business Office for urgent reimbursement of miscellaneous out-of-pocket expenses limited to $15 per reimbursement. Petty cash may be reimbursed upon receipt of an actual invoice initialed by the Campus Principal/Director, an appropriate budget code, and signature of the employee.

Payment Authorization

A Payment Authorization is utilized only for those expenditures requiring prepayment (i.e., for a company that does not accept purchase orders, or for workshop registrations only when a purchase order will not be accepted), in emergency situations (waterlines rupturing), or reimbursement of emergency outof-pocket expenses. Payment authorizations must be submitted to the Business Office completed, coded, signed, and with a valid reason for no prior purchase order. An original invoice or registration form must be attached to the payment authorization. Payment authorizations are reviewed for completeness, availability of funds, and given final approval in the Business Office. Payment authorizations will be returned to the purchaser if an original invoice or appropriate documentation is not attached, if the form is not properly coded, completed and signed, or the funds are not available. The Business Office will assign the payment authorization number and vendor number.

Central Supply Requisition

In order to request supply items that are kept in inventory at the Central Office, employees must first fill out a Supply Requisition Form. Once this has been turned into the campus secretary/principal for coding and approval, it is forwarded to the Accounts Payable Assistant in the Business Office to be filled.

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If inventory is temporarily out of stock, orders will be placed to obtain the items requested. Once the items have been sent to the appropriate campus for distribution, appropriate accounting entries will be made to charge the campus for supplies received. The cost associated with the supplies will be entered on Supply Requisition Form and a copy will be returned with the supplies to campus/department. the the the the

Travel Policy and Procedures

All travel must be pre-approved by the employee's principal or director. Advanced travel payments will not be processed without documentation verifying an undue hardship. A district employee that plans to travel must complete a Travel Request/Expense Reimbursement Form. The Travel Request/Expense Reimbursement form must: Be completed at least 10 days prior to travel. Include estimated cost, including all known cost such as prepayments of registration and hotel, and account coding. Be approved by the campus principal/department head and superintendent. Include topic and subject matter of workshop/convention (75% of workshop/convention topic must be related to curriculum, ECA, or job related). Important: All travel should be scrutinized by campus principals/directors to determine the benefits gained if more than one person attends the same workshop/meeting. In some cases, one person rather than two could receive the needed information and share with others. All travel should be related to an employee's job title. Professional staff members, excluding UIL sponsors, coaches, or directors, will be allowed to attend one workshop/conference, etc., per year, unless approved by the Superintendent/Director in advance. UIL sponsors and head coaches are allowed no more than two workshops/conferences per year, unless approved by the Superintendent. Campus Principals/Directors are allowed no more than three workshops, etc. per year. The district does not reimburse individuals for membership fees. Principals/Directors may be reimbursed for membership in one professional organization subject to approval by Superintendent.

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Hotel ­ Each campus or department is responsible for reserving its own hotel accommodations. The maximum allowable reimbursement for a hotel room is $85.00 per night plus city tax only. Reimbursement will not be made for Texas Hotel Occupancy Taxes. Employees are responsible for presenting a Texas Hotel Occupancy Tax Exemption Certificate to the hotel upon arrival to claim exemption from state taxes. Hotel receipts must be attached to the Travel Request/Expense Reimbursement Form when submitting to Business Office for reimbursement. Mileage ­ Personal car mileage is reimbursed at $0.50 per mile in accordance with the Texas Comptroller's Office guidelines. Mileage is determined from the lesser of the campus to destination or departing point to destination. Travelers are required to calculate mileage based upon an electronic mapping source such as Mapquest, or by providing actual beginning and ending odometer readings. Mileage is reimbursed by including the total miles driven and by providing the necessary documentation with the Travel Reimbursement Form. When more than one employee attends the same meeting or workshop, mileage will be reimbursed to only one employee driving his/her vehicle. Mileage for intra-district travel should be documented on the Mileage Record and submitted to the Business Office at the end of each month for reimbursement. Meals ­ Meals are reimbursed up to $36 per day when travel requires an overnight stay. Receipts are required for verification, including a hotel receipt or documentation of overnight stay. Attach all itemized receipts to the travel reimbursement form prior to submitting it to the Business Office. The following chart indicates departure and arrival time from and to the employee's station to calculate meal eligibility: To be eligible Breakfast @$6 Lunch @$10 Dinner @$20 You must LEAVE BEFORE 4 a.m. 10 a.m. 4 p.m. or RETURN AFTER 8 a.m. 2 p.m. 8 p.m.

Airfare and Registration ­ Airfare and Registration are reimbursable upon return from the trip. When not paid by the employee, both should be requested with a purchase order. In the event that a purchase order will not be accepted for registration, then a payment authorization shall be submitted requesting prepayment. Airline ticket stubs or copy of e-ticket must be attached to the travel reimbursement form prior to submitting for reimbursement. Other ­ Reimbursement is made for taxi, shuttle service, airport parking or parking only when supported by appropriate receipts. Tips and gratuities are not reimbursable. Valet parking is reimbursed only when no other parking is available or when special circumstances prohibit standard parking. An

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explanation of the valet parking must be included on the Travel Request/Expense Reimbursement Form. In certain cases, when travel requires it, auto rental is approved. Insurance must be purchased when renting an automobile. Safe arrival telephone calls are allowable in short duration. Travel Reimbursement Form Completion ­ Reimbursement forms must be fully completed and received in the Business Office within 15 days after completion of travel. To complete the form: Enter the date with time departed and date with time returned. Enter the total actual amount of expenses, total the expenditures on the form, deduct prepayments, and indicate total reimbursement due to the traveler on the total actual cost line. Attach all original receipts and invoices not prepaid, including itemized hotel, taxi, parking, meals, etc Make sure the employee and supervisor have signed, coded and approved all travel before submitting to the Business Office for reimbursement. When an employee shares expenses for lodging or mileage, please indicate the person(s) name on the Travel Request/Expense Reimbursement Form. Exclusions for Travel Reimbursement ­ Reimbursement will not be allowed for alcoholic beverages, spouse's travel expenses, non district-related travel, non district-related telephone calls, tips, valet parking (see exceptions), or entertainment. Lodging will not be reimbursed for overnight stay in Austin. Important: The District's fiscal year ends on August 31 of each year. All travel reimbursement must be submitted prior to the fiscal year end. If travel is conducted on August 31, reimbursement must be submitted on the first workday after the trip. Once the fiscal year has been closed, reimbursement will NOT be paid.

Student Travel

The district may purchase meals for student groups when traveling for beyond district competition only. These meals should average $5.00 per meal including tip (if applicable). The coach or teacher should provide the restaurant with a Tax Exemption Certificate to allow the purchase of these meals to be taxfree. These forms are available from the Business Office. When purchasing meals for a student group, an itemized invoice from the restaurant is required. Attach the receipt to the travel expense statement after the trip. If money for meals is given directly to the student, have the student sign a receipt for the amount given and attach these receipts to the travel expense statement after the trip and return to the business office. Page 13 of 18

Grant Applications

All grants must be submitted to the Director of Business & Finance prior to submission to the funding agency. The Business Office will review the financial section of the Standard Application and all amendments, then secure the signature of the Superintendent. The Business Office will maintain the original grant and approval for all programs.


All contracts must be submitted to the Superintendent's office and approved by the Superintendent or designee, then forwarded to the Business Office for payment and filing.

Capital Assets

Capital assets are items defined by TEA as physical items of equipment or property having an expected life longer than one year; are of a significant value at purchase; and may be reasonably identified and controlled through an inventory system. The District may also include some low-cost items for insurance purposes and because of the risk of theft as inventory in the capital asset system. Equipment and property having a per-unit cost of $5,000 or more must be coded as a capital asset. Purchasing Capital Assets ­ Capital assets and inventory items are acquired through purchase and donation. Donated property must be identified, tagged, maintained, and disposed of in accordance with the state property regulations. Follow normal purchasing procedures for ordering capital asset/inventory items; however, include the room number in which the item will be located in the body of the requisition. Capital Asset Inventory Tags ­ When capital asset items are received by the Business Office, an inventory tag with an identification number and bar code will be attached to the item. The tag identifies each inventory item, funds used for the purchase, location, original cost, description, and other required information. The Business Office tags each capital asset and inventory item upon receipt of item prior to delivery to the appropriate department. Replacement tags should be requested when needed. State law requires a property number to be affixed to each capital asset at all times as long as the asset is owned by the district. Any property discovered that is not on the computer listing needs to be reported to the Business Office for tracking its origination and tagging.

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Property owned by an employee, which may be construed to be a capital asset or inventory item, must be tagged "personal property." Failure to do so may result in the property being identified as a district capital asset during a property physical inventory. Accountability for Property ­ Each Campus Principal/Director is the designated property officer over all property assigned to his/her campus/department and directly under his/her control. Inherent with this responsibility is the authority of the Superintendent to forbid movement of property within or out of the classroom without permission and the required documentation. Each Campus Principal/Director may designate a custodian(s) to assist in controlling property. The designated custodian(s) is required to physically inventory all district property annually and be held personally liable for property lost, damaged, or destroyed. Items not located will be replaced and charged to the campus' budget. When a change of custodian occurs, a current computer listing of the property charged to that division must be requested. The incoming and outgoing custodian must conduct a physical inventory of the property charged to that classroom. Any lost, damaged, or destroyed property, property needing replacement tags, and any property that might be considered for deletion must be reported to the Business Office. Transfer of Property ­ If a capital asset or inventory item is to be relocated to another campus or department, complete the Capital Asset/Inventory Add/Delete Form prior to moving the items. The campus/department relocating the property must complete the transfer of property form and obtain the director's approval signature. The receiving campus/department must review the form, assuring that the information is correct, and obtain the campus/department's approval signature. The Capital Asset/Inventory Add/Delete Form shall then be submitted to the Business Office for updating the capital asset or inventory item records. If this process in not completed, the capital asset or inventory item remains the responsibility of the original campus/department. Disposal of Property ­ The disposal methods available to the district are tradein, sale, or deletion. Disposal of property by any other method or failure to follow procedures prescribed for these methods could result in the campus/department custodian becoming liable for financial reimbursement to the district. The district may offer property as a trade-in on new property of the same general type when such exchange is in the best interest of the district. The inventory number, serial number, and value of inventory must be identified prior to the item being traded. Only the Business Office may remove inventory tags.

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Property may be considered for sale when items are identified as surplus property and have no useful purpose to the district at present or in the foreseeable future. If not needed as a trade-in, the following types of capital assets, which must be disposed of through sale, are: Audio-Visual Equipment Vehicles Furniture Equipment The preferred method of sale is an auction. The Business Office will normally manage the sale of capital assets. Property may be removed from the capital asset records when it no longer fulfills a useful function. Property is deleted when it is lost, stolen, sold by the district, or declared "salvage". Salvage property is an asset that through use, time, or accident is so depleted, worn out, used, or consumed that it has no value for the purpose for which it was originally intended. The property custodian must submit a Capital Asset/Inventory Add/Delete Form to the Director of Business stating the reason for the deletion. The Business Office will inspect the property, remove inventory tags immediately after the deletion is approved, and recycle salvaged property. Equipment purchased with Federal Funds ­ According to the Code of Federal Regulations, equipment shall be used by the grantee in the program or project for which it was acquired as long as needed, whether or not the project or program continues to be supported by Federal funds. When no longer needed for the original program or project, the equipment may be used in other activities currently or previously supported by a Federal agency. The grantee shall also make equipment available for use on other projects or programs currently or previously supported by the Federal government, providing such use will not interfere with the work on the projects or program for which it was originally acquired. First preference for other use shall be given to other programs or projects supported by the awarding agency. User fees should be considered if appropriate. When original or replacement equipment acquired under a grant or sub-grant is no longer needed for the original project or program or for other activities currently or previously supported by a Federal agency, disposition of the equipment will be made as follows: Items of equipment with a current per-unit fair market value of less than $5,000 may be retained, sold, or otherwise disposed of with no further obligation to the awarding agency.

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Items of equipment with a current per unit fair market value of $5,000 or greater may be retained or sold and the awarding agency shall have a right to an amount calculated by multiplying the current market value or proceeds from sale by the awarding agency's share of the equipment.

Cash Receipts

Proper controls must be used when collecting money. Use the following guidelines when collecting money for tuition, library fines and fees, lost books/textbooks, any type of reimbursements/revenue, or any other campus cash transactions: A pre-numbered cash receipt must be written for all money received. A copy of the receipt should be given to the individual turning in the money and the campus should keep a copy. All receipts should be deposited in the District's bank account on a timely basis. Un-deposited receipts should NEVER be used to make purchases. Send copy of deposit slip and pre-numbered cash receipt to the business office for posting. If a cash receipt needs to be voided, the original receipt should be attached to the receipt copy and clearly marked VOID. If the original receipt is not available, the student/individual should sign the receipt copy indicating he/she received the money back. All cash should be counted immediately upon receipt and recounted by a second individual to verify the amount. One office staff member should prepare the deposit and another should take the deposit to the bank. The cash receipts should be balanced to the actual amount of money received. If differences cannot be reconciled, notify the campus principal immediately. Cash should not be taken out of receipts collected and replaced with a personal check. Never commingle District money with money for another organization or with personal funds. A separate cash box should be used.

Credit Cards

A VISA card from the Superintendent's Office may be utilized to reserve hotel rooms or pay for certain registration fees when purchase orders are not accepted. Use of this card must be pre-authorized by the Superintendent or his secretary. All itemized receipts, along with the coding and approvals must be immediately submitted to the Accounts Payable Assistant in the Business Office. The employee is responsible for the security of the credit card and the transactions made with it. If these guidelines are not followed when using a credit card, the employee could receive disciplinary action, including termination.

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2011 -12 Payroll Dates


Cut-off Dates 8/07/2011 ­ 8/27/2011 8/28/2011 ­ 9/10/2011 9/11/2011 ­ 09/24/2011 09/25/2011 ­ 10/08/2011 10/09/2011 ­ 10/22/2011 10/23/2011 ­ 11/05/2011 11/06/2011 ­ 11/19/2011 11/20/2011 ­ 12/10/2011 12/11/2011 ­ 12/24/2011 12/25/2011 ­ 01/07/2012 01/08/2012 ­ 01/28/2012 01/29/2012 ­ 02/11/2012 02/12/2012 ­ 02/25/2012 02/26/2012 ­ 03/10/2012 03/11/2012 ­ 03/24/2012 03/25/2012 ­ 04/07/2012 04/08/2012 ­ 04/28/2012 04/29/2012 ­ 05/12/2012 05/13/2012 ­ 05/26/2012 05/27/2012 ­ 06/09/2012 06/10/2012 ­ 06/23/2012 06/24/2012 ­07/07/2012 07/08/2012 ­07/28/2012 07/29/2012 ­08/11/2012 Last day to submit information to Payroll: 08/29/11 09/12/11 09/26/11 10/10/11 10/24/11 11/07/11 11/22/11 12/12/11 12/27/11 01/09/12 01/27/12 02/10/12 02/27/12 03/09/12 03/26/12 04/09/12 04/27/12 05/11/12 05/28/12 06/11/12 06/25/12 07/09/12 07/27/12 08/10/12

Pay Date

September 1, 2011 September 15, 2011 October 3, 2011 October 14, 2011 November 1, 2011 November 15, 2011 December 1, 2011 December 15, 2011 January 3, 2012 January 13, 2012 February 1, 2012 February 15, 2012 March 1, 2012 March 15, 2012 April 2, 2012 April 13, 2012 May 1, 2012 May 15, 2012 June 1, 2012 June 15, 2012 July 2, 2012 July 13, 2012 August 1, 2012 August 15, 2012

Note: This excludes Summer School which is paid after the completion of Summer School.

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