OVERVIEW OF STUDENT AND AUXILIARY FUNDS

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1 OVERVIEW OF STUDENT AND AUXILIARY FUNDS There are many laws and policies that govern the operation of Student and Auxiliary funds. The laws and policies are set forth by both The State of Arizona as well as Mesa Public Schools Governing Board. The Student Activities Department is the overseer of all Student and Auxiliary Funds. Therefore, it is this Department s responsibility to monitor, approve, reconcile, etc. all transactions involving these two funds for the entire Mesa Public School District. STUDENT FUNDS Student Funds are all monies raised by the efforts of students in pursuance of or in connection with all student activities. As per Arizona State Statues and MPS District Policies, the Student Government/Council at each school is the governing body for all student fund accounts. All Student Fund account numbers begin with 850. In order for any student group to spend money out of a Student Funds account, the proper paper work needs to be completed and approvals obtained. Procedures must be properly followed. If you have questions or are uncertain about some things, call the Student Activities Department. For a step by step set of instructions on how to obtain money out of a Student Funds account, please refer to the flow chart Student Funds Procedure Requesting to Use Money. AUXILIARY FUNDS Auxiliary funds are generated by material usage fees, athletics, and ECA donations. The use of Auxiliary Funds does not require student approval. However, to use these funds, the proper paper work needs to be completed and approvals obtained. Procedures must be properly followed. If you have questions or are uncertain about some things, call the Student Activities Department. All Auxiliary Fund account numbers begin with 525 or 526. For a step by step set of instructions on how to obtain money out of an Auxiliary Fund account, please refer to the flow chart Auxiliary Funds Procedure Requesting to Use Money. Overview Student-Auxiliary Funds; 7/8/2015

2 AUXILIARY FUNDS PROCEDURE FOR ELEMENTARY SCHOOLS REQUESTING TO USE MONEY (3000 AND ECA ACCOUNTS) check or cash envelope Requestor completes the top portion of the requisition form and includes the following information: School, date, account name and account Check the Request for: box. Check Send to box. Under Purpose give a reason for request. Requisitioner, i.e. grade level teacher or club sponsor, gets a blank Student Activities Requisition Form (Use Student Activities Travel Req. for field trips) from the Principal s Secretary. Requisitions should be submitted for approvals at least 2 weeks prior to needing funds. PO Complete the top portion of the Requisition form and include the following information: School, date, club name and account Check the Request for PO box. Attach SIAC minutes if money is being requested out of account number 8002 The requisition is then forwarded to the Principal for approval. If requestor is requesting funds out of the 8002 ECA account, then SIAC should have preapproved the use of funds at their meeting. A copy of the SIAC minutes needs to be kept on file at the school. If approved by the Principal, the Secretary sends top two copies of the requisition to Student Activities for approval and keeps bottom copy for file. Purchase Order Requisition is given to Principal for approval, if approved; the Secretary will input request electronically and submit to Student Activities. The paper requisition should be kept on file by the Secretary If Student Activities approves the requisition, it is then electronically sent to the Purchasing Department. Purchasing will then issue a PO. If approved by Student Activities and cash envelope is received by the requisitioner, the purchase(s) can then be made. School is then sent a copy of the PO. Requisitioner can now make the purchase. After purchases are made, requistitioner completes cash envelope as per instructions and places receipts and unused cash or personal check in cash envelope. It is then returned to the Secretary. They will forward it to Student Activities No further action is taken if requisition is disapproved at any step. After purchase is made requisitioner signs PO as OK to pay, attaches receipts and gives to Secretary. Secretary forwards to Student Activities for payment.

3 850 FUNDS PROCEDURE FOR ELEMENTARY SCHOOLS REQUESTING TO USE MONEY (CLUB, CLASS AND 7000 ACCOUNTS) check or cash envelope Requestor completes the top portion of the requisition form and includes the following information: School, date, club name and account Check the Request for: box. Check Send to box. Under Purpose give a reason for request. If a club is requesting funds, a club officer and the club sponsor must sign where designated. If a grade level is requesting funds, the teacher signs the req. where it states sponsor/advisor. No student needs to sign at this point. Requisitioner, i.e. grade level teacher or club sponsor, gets a blank Student Activities Requisition Form (Use Student Activities Travel Req. for field trips) from the Principal s Secretary Requisitions should be submitted for approvals at least 2 weeks prior to needing funds. PO Complete the top portion of the Requisition form and include the following information: School, date, club name and account Check the Request for PO box. Fill in the Description of Items of Service section. Be sure to include tax, shipping and handling in total amount of purchase. Purchase Order Follow same approval process as check/cash envelope (far left) If requisition is approved by Student Council and principal, the Secretary will input and submit requisition electronically to Student Activities. The paper requisition should be kept on file by the Secretary. Clubs need to attach a copy of their minutes to req. and submit to Student Council. Grade level teachers just need to submit requisition to student council. If Student Council approves the requisition, it is signed by a Student Council Officer. The requisition and student council minutes are forwarded to the Principal for signature. After approval by the Principal, the Secretary sends the top two copies of the requisition to Student Activities and keeps bottom copy for school file. If Student Activities approves the requisition, it is then electronically sent to the Purchasing Department. Purchasing will then issue a PO. School is then sent a copy of the PO. Requisitioner can now make the purchase. After purchases are made, requistitioner completes cash envelope as per instructions and places receipts and unused cash or personal check in cash envelope. It is then returned to the Secretary. They will forward it to Student Activities If approved by Student Activities and cash envelope is received by the requisitioner, the purchase(s) can be made. Checks for donations will be sent as per requisitioner s instructions. No further action is taken if requisition is disapproved at any step. After purchase is made requisitioner signs PO as Ok to pay, attaches receipts and gives to Secretary. They will forward it to Student Activities.

4 SUMMARY OF STUDENT ACTIVITIES POLICIES AND PROCEDURES All purchases of goods and services out of Student/Auxiliary Funds require proper approval. The amount of money being requested out of any Student/Auxiliary account must be available in the account prior to approval. An exception to this is a fundraiser. An account can go into deficit during the fundraiser. Commitments made by an individual without proper approval and a Purchase Order Number may result in personal liability. Teachers, Staff, and Administrators who use their own money will not be reimbursed unless under certain circumstances and first authorized by the Student Activities Department. Misuse and/or mishandling of Student/Auxiliary Funds are grounds for disciplinary action. All monies associated with a Student Activity are to be deposited and/or disbursed from either a Student and/or Auxiliary account. An exception to this is in case of a donation to a school that is not considered a state tax credit donation (ECA). Those donations are to be placed in a District Fund account called Gifts and Grants. Then, that account may also be used to fund certain student activities. No private bank accounts are to be used; nor should any parent group be given the money for holding purposes. Monies collected that are considered Student/Auxiliary Funds are to be deposited intact and on a timely basis into the appropriate fund. Student/Auxiliary Funds cannot be used for gratuities or gifts to any Mesa Public School employee. Exceptions: 1) Student Funds can be used to purchase gifts for Staff Members for Teacher Appreciation Week. The cost of the gift per person can be no more than $10.00 in total out of Student Funds. 2) Student Funds can be used for funeral flowers and retirement gifts for an MPS employee. However, the Student Activities Department should be contacted first to discuss dollar amount limitations. Monies in any Student Funds account are deemed as belonging to the Students. Therefore, those monies are under the jurisdiction of the school s Student Government and are to be managed by them. Money shall not be left overnight in school buildings, except in safes provided for safekeeping of valuables.

5 Summary of Student Activities Policies and Procedures continued All payments to vendors will be paid by the Student Activities Department once an invoice is received from the school. MPS employees should never pay a vendor directly. Exceptions: 1) A cash envelope is issued to the employee; 2) Approval first given by the Student Activities Department due to unforeseen circumstances or under certain circumstances. Bills/invoices for purchases of goods and services are not to be altered, nor should a vendor be requested to change the invoice date. MPS Employees and/or Students are prohibited from the use of raffles or games of chance. Cash envelopes can be requested for purchases of goods and services if a vendor does not accept purchase orders. They also can be requested for field trips. Cash envelopes are usually limited to $ A list of all policies and procedures pertaining to Student Activities can be accessed on the MPS website under the Legal Department or by contacting the Student Activities Department. Following is a list of the more common used policies: Cash Handling Policies Board Policy DM, Administrative Regulation DM-R Student Fund Raising Activities Board Policy IGDF, Administrative Regulation IGDF-R Student Activities Funds Management Board Policy IGDG, Administrative Regulation IGDG-R Optional Student Travel Board Policy IICA, Administrative Regulation IICA-R Student Fees and Charges JN-R