OABCIG COMMUNITY SCHOOL DISTRICT

Transcription

1 OABCIG COMMUNITY SCHOOL DISTRICT Handbook of School Business Procedures Prepared by Kathy A. Leonard, Business Manager Revised August 2018

2 School Business Procedures TABLE OF CONTENTS TOPIC... PAGE INTRODUCTION... 3 REQUISTION FORMS...4 USE OF SCHOOL PHONES...4 MOTEL RESERVATIONS...5 TRANSPORTATION REQUEST FORM...5 REIMBURSEMENT FORMS...5 TIME CLOCK SYSTEM...6 ISSUANCE OF CHECKS...6 EMPLOYEE ABSENCE FORMS...6 PETTY CASH FUNDS...7 RECEIPT OF MONEY...7 ACTIVITY FUND PROCEDURES DISTRICT CREDIT CARDS...9 WORKMAN S COMPENSATION INJURIES...9 2

3 INTRODUCTION This handbook of School Business Procedures outlines the procedures to use in purchasing merchandise, requesting reimbursement for expenses and issuance of school district checks. It also contains some misc. job performance related procedures. Our school is BIG BUSINESS. The Central Office receives and expends over $15,000,000 annually. Over 6,000 checks are written from six bank accounts, utilizing more than 1,100 accounting codes and 1,500 active vendors. Auditors for public funds require a strict accounting of all school district funds. The Central Office has developed this procedure handbook which, if followed, will allow for a clear auditing trail. Please keep in mind that we make every effort to handle things efficiently and simply while still following the stringent laws given to us in the Code of Iowa. All forms referred to in this handbook may be obtained at all building levels or at the Central Office. There will be periodic changes to this handbook. As technology changes, we will make every effort to streamline procedures to make the process quicker and easier and still maintain a clear auditing trail as required. If you have questions, do not hesitate to contact Kathy at the Central Office at or kleonard@oabcig.org 3

4 REQUISITION FORMS 1. When ordering merchandise from a vendor, the requisition form (Excel Document and/or Google Sheets) is found in your Google Team Drive under All District Forms, must be filled out completely. (Mark which Grade Level or Building at the top of the form) 2. Completion of the requisition is self explanatory. Please read it carefully and complete all information as required. 3. Submit completed requisition to the building principal for approval and signature. 4. The principal will approve the request if it fits within his authority and budget guidelines as previously set and agreed upon. 5. Upon approved, the principal will assign an account code to the expenditure, sign and forward to the Central Office. A purchase order will be generated which will be forwarded to the superintendent for signature. (NO ORDERS ARE TO BE PLACED WITHOUT A SIGNED AND APPROVED PURCHASE ORDER) A copy of the computer generated purchase order and the original requisition will be returned to the originating building and/or staff member, once the order has been placed by the Central Office. 6. Vendors have been notified to only accept orders with an approved signature on a purchase order. Noncompliance of this requirement may result in the school district holding the employee responsible for the expenditure. 7. When merchandise arrives at the building, it should be checked in (usually by the building secretary) and packing slips should be initialed and dated as received and sent to the Central Office. If no packing slip is enclosed, notify the central office that you received the product ( jglawe@oabcig.org or kleonard@oabcig.org). Vendors should be notified that all statements and invoices should be sent directly to the Central Office at 900 John Montgomery Drive, Ida Grove, Iowa All orders processed for the next school year need to be placed by the Central Office so products do not arrive prior to July 1. Any exceptions need to be approved by the Business Manager. USE OF SCHOOL PHONES School phones are for school business. School employees may use school phones to place local calls for personal reasons; however, school business calls have top priority. Phone codes should be used for making long distance calls pertaining to school business and long distance calls should be logged on a phone sheet and turned into the building secretary. Personal long distance calls made on school phones is prohibited. Anyone making personal long distance calls should use their cell phone or personal charge card to pay for these calls. 4

5 MOTEL ROOM RESERVATIONS The Central Office has a data base of motels if needed. However, most conferences will give list of motels in the area or motels with reduced rates for the conference. Credit cards may be checked out from the building secretary or from the Central Office if you teach at the High School. You will then take that same card with you to the conference/meeting to check in and to pay for misc. expenses. After you have made the reservation, follow the requisition process outlined above using BMO requisition, found in your Google Team Drive under All District Forms. Obtain a confirmation number or confirmation from the motel and attach to the requisition form and submit to building principal. The principal will sign and send to the Central Office. Every attempt should be made to secure motel accommodations for a reasonable cost. In some cases, motel reservations can be made at the same time as registration for a conference or meeting for a reduced fee and can be included on one requisition payable to the conference. TRANSPORTATION REQUEST FORMS Requests for the use of a school car are to be submitted to the Transportation Director at a minimum of 48 hours in advance of the need. If no school car is available, employees may use their own car, use a public carrier or are encouraged to join a car pool with others attending the same function. Each building has Transportation Request Forms available. REIMBURSEMENT FORMS Requisitions need to be filled out by all staff who claim mileage, meals, parking fees, registrations, etc. If claiming mileage between towns (only allowable in certain instances), a calendar must be attached showing the days when travel was required. The mileage allowed between Ida Grove and Odebolt is 12 miles. The mileage rate of pay is currently set at.40 per mile. Mileage is only paid for out of town conferences when a school vehicle is not available. The mileage rate of pay is currently set at.40 per mile if a school vehicle was requested and not available. If staff member chooses to use their own vehicle, the rate of reimbursement is currently set at.10/mile. When employees are required to be away from the district for continuing education or conferences authorized in advance, employees may be reimbursed a reasonable amount for actual, reasonable meal expenses when an overnight stay is not required, provided the following conditions are met: (1) Such reimbursement is provided only on an occasional basis, and (2) the meal reimbursement is provided to the employee because the travel necessitates an extension of the employee s normal work schedule. The employee will be required to submit itemized receipts showing the amount and item purchased (including itemized meal receipts). If at all possible, a district credit card should be checked out prior to the event so all charges are billed to the school and not reimbursed to the employee. Misc. reimbursements: Use a requisition form listing the employee s name as the vendor name. Complete the form and attach any receipts. Expenses that have no receipt will not be considered. A canceled check is not a receipt. Submit the completed form to the building principal who will approve the expenditures and send to the Central Office. The expense will be included for payment with the list of bills that is prepared for the next regular board meeting. Board meetings are normally scheduled for the second Monday of the month. Reimbursement 5

6 requisitions must be signed by an administrator and reach the Central Office Wednesday prior to the board meeting. The Central Office encourages staff members to be organized in planning ahead for expenses that will fall between board meetings. All claims for staff reimbursement from the General Fund must be set up as direct deposit. No paper checks will be issued. Please note: all reimbursement forms for expenses incurred during the current fiscal year, must be submitted to the Central Office prior to June 30 so the expense can be included in the correct fiscal year for payment. TIME CLOCK SYSTEM All hourly employees must log in and log out using the district web based time clock system accessible on any device that is connected to the school network. If you need to leave the building for non-school related activities, you must log out. You may review your time card and print if needed, anytime during the month. Copies of previous time cards can be requested by to Hourly employees are hired for a set number of hours per day. Any hours worked in addition to those hours must have the approval of the building administrator and be reported to the central office via or phone call. Hourly employees are expected to complete their duties in a specified number of hours each week. If you feel you can t complete your duties in the specified number of contract hours, you must meet with your supervisor so other arrangements can be made. ISSUANCE OF CHECKS General Fund and Activity checks are generally issued on Tuesday following the monthly board meeting. Board meetings are normally scheduled for the second Monday of each month. The cut-off time for request for checks is 4:00 on the Wednesday prior to the Board meeting. EMPLOYEE ABSENCE FORMS All district employees must complete an Employee Absence Request for Leave Form each time you plan to be away from work or have missed work for any reason or length of time. It is necessary to have all absences documented with proper signature approvals. Absence forms should be turned into building secretaries who will obtain the building principal s or supervisor s approval and then forward the form to the Central Office for recording. Leaves are tracked in the payroll accounting system, so it is important absence reports are filed with the building secretary prior to the last day of the month. This ensures accuracy in pay and the leave balances that are printed on monthly pay stubs. Board policies are on the school website. All leaves, for licensed and non-licensed staff, are listed in Series 400. Leaves for certified staff are addressed in the Master Contracts and/or Certified Employee Handbooks which also can be found on the district website. 6

7 PETTY CASH FUNDS Petty cash funds are established in each building office. One person in the office should be the custodian of the fund. No one else should be allowed to handle the money in the fund. Records should be kept and balanced once a month. Reimbursement should be requested when necessary. Petty cash should be in a locked drawer or file. Petty cash should only be used to make small purchases in lieu of a local requisition and charge. Making change for students or staff from the petty cash fund will be allowed as determined at the building level. Use forms designed for petty cash. Balance your fund regularly. Cash over is deposited to Government Fund. Cash under is expensed to your building account. When requesting reimbursement, attach all receipts/vouchers to petty cash report and submit to Central Office. STUDENTS ARE NOT ALLOWED TO USE PETTY CASH. RECEIPT OF MONEY Every effort should be made to deposit money received each day. This applies to every district employee. Holding money in your desk or room is not an acceptable practice. Holding cash, even if in the safe is not acceptable. All Hot Lunch Fund money will be deposited on the day it is received. All Activity Fund money must be receipted by the person in the office that it is given to. Money will be deposited and all duplicate deposit tickets with receipts attached should be sent to the Central Office the same day of the deposit. All General Fund money needs to be sent to the Central Office the day it is received. NOTE TO SECRETARIES: All cash and checks received prior to the last day of school must be sent to the Central Office no later than June 15 th so the money can be recorded in the current year. ACTIVITY FUND PROCEDURES All Activity Fund purchases and expenditures must show public purpose. All activity fund money belongs to the public and is controlled by the Board of Directors. As per the Code of Iowa Chapter sponsors or coaches may not operate school business from their personal bank accounts nor maintain separate checking accounts for their group or organization. If you have questions as to the appropriate expenditures in activity funds, please contact the Business Manager. Make every expenditure from the Activity Fund legitimate and therefore, able to pass audit. All paperwork will go through the proper channels for approval prior to ordering. All orders must have proper paperwork, including requisition and/or purchase order completed prior to the order being placed. No exceptions! All fund raising activities, whether one short term campaign or a year long campaign, must have a Request for Fund Raiser form completed each year stating the purpose for the funds raised. The fund raising activity must be approved by the building principal and superintendent and a copy filed with the business office for auditing. All contributors must know where the fund raising profits will be spent. An example is computers, equipment, coach or sponsor clothing, etc. Specific fundraising must be zeroed out before another one can begin. 7

8 The following are prohibited in any fund raising event: a. Use of instructional time to raise money b. Door to door sales by students c. Raffles or lotteries sponsored by the school. OABCIG Activity funds can not be given to outside organizations (including student activities not sponsored by OABCIG), individual students pursuing personal achievements, staff (other than appropriate coaches items), or any non-student related expense. All expenses must support ALL students of OABCIG in a fair and positive manner. Reimbursements will be made on prior approved student expenses. Cash in advance will not be allowed. Coaching clothes that are purchased with activity fund money are considered property of the school district. Coach s clothing purchased by the school is not to be worn for personal use. An inventory will be maintained and turned into the athletic director/building principal at the conclusion of the sport season or at year end on all uniforms (students and coaches) and equipment. Meals: Students will be reimbursed at a maximum of $10.00 per day when an overnight stay is required. Coach/Sponsor meals are paid out of the activity if it is for a clinic and out of General Fund if it is a student event. (ex. State Wrestling, State Drill Team) Activity Fund Raiser record keeping for each individual that sells the product is the responsibility of the sponsor not the building secretary. A Green Sheet must be processed with each amount of money turned in to the office. (If the sponsor wants a copy of the green sheet for their files, they may make a copy, but the original green sheet goes with the money/receipt to the Central Office.) The secretary will receipt what is turned in and make sure it gets in the bank within 24 hours unless the money is turned in late on a Friday, then the money will be deposited on Monday. The Accounting Assistant will keep a total of receipts and expenditures, but that position is not responsible for who sold what. All checks are to be made payable to OABCIG Community School District. All fund raising money will be turned into the office secretary daily for deposit. All funds received from students (checks and/or cash) will be accompanied by a green sheet. In the case of resale items, the green sheet(s) must match the requisition and the money must be collected and turned in prior to ordering the items. In the case of fund raising the student will turn in their money total and sign a green sheet. Class treasurers will have a green sheet for the students to sign when they pay their dues. Cashing checks for individuals, making loans, paying any form of compensation in cash directly to employees or students from any activity fund monies is strictly prohibited. 8

9 DISTRICT CREDIT CARDS District credit cards may be checked out at the Odebolt Building, the Ida Grove Elementary Building in Ida Grove or the Central Office in Ida Grove. Cards may be used for authorized district expenditures or for expenses incurred for an authorized district conference or meeting. The procedures for the proper use of the credit card will be reviewed at the time the credit card is issued. The credit card and paperwork must be turned in immediately following use. Violations of the district credit card policies will result in revoking future use of the credit card. WORKMAN S COMPENSATION INJURIES The districts encourage employees to use common sense and take necessary precautions to avoid work related injuries. However, if you are injured while performing your contracted duties for the district, it is the employee s responsibility to report the injury to your supervisor within 24 hours. In addition, within 24 hours of your work related injury (or as soon as physically able), submit a completed Employee s Work Injury Report to the Central Office, 900 John Montgomery Drive, Ida Grove IA Each building office has copies of these forms and the instructions or the forms are on the school website, Business Offices, Employee Forms. 9