Lamesa Independent School District

Transcription

1 Lamesa Independent School District

2 Business Procedures Manual Foreword The Board of Trustees, Superintendent and Assistant Superintendent of Finance of the Lamesa Independent School District are charged with the responsibility of supervising the financial affairs of the District. Procedures have been developed to help safeguard all funds (Local, State, and Federal) and to ensure that the District s financial activities are maintained with high standards. In those regards, the Business Office is charged with providing the following for all local, state and federal programs: 1. A centralized, standard accounting system in accordance with the prescribed regulations from the Texas Education Agency and local policies set by the Board of Trustees. 2. Control over revenues and disbursement of funds as prescribed by law and board policies. 3. Appropriate financial records and reports as required by regulations and policies; and 4. Safekeeping of District assets. Questions regarding these policies should be directed to the Chief Financial Officer. This manual will continue to be revised as conditions and needs change. Suggestions for improvement are always welcome. 2

3 Table of Contents I. Business Office Functions & Contacts II. Purchasing A. Purchase Requisitions B. Purchase Orders III. Receiving A. New Vendors B. Receiving C. Return of Merchandise IV. Payment Authorizations V. Employee and Student Travel VI. Supply Requisition VII. Irregular Payroll Payments VIII. Budget Transfers IX. Donations X. Maintenance Orders XI. Alterations to Facilities XII. Use of Facilities XIII. Student PEIMS Reporting XIV. Human Resources/Payroll XV. Forms 3

4 Business Office Procedures Manual Positions and Contacts David Rodriguez Ext. 625 Rachel Soliz Ext. 629 Danielle Garcia Ext. 633 Velinda Dimas Ext. 631 Calli Ruiz Ext. 628 Executive Director of Finance and Operations Payment Authorization Purchasing/Bid Laws Travel Requests Purchase Orders-Processing CO Vendor Issues Accounts Payable Payroll Employee Benefits Health Insurance 403 (b) Contributions Personnel Certification Staff PEIMS NCLB General Fund Receipts Food Service Receipts Danielle Garcia Ext. 636 Student PEIMS Skyward Campus Secretaries Phone Numbers Enterprise Deposits Activity Fund Checks/Deposits (Lamesa ISD) Fax 4

5 Business Office Procedure Manual Positions and Contacts Adam Oliva (cell) Director of Maintenance and Operations Perla Moreno Secretary Maintenance and Operations Joe Castillo Custodian Supervisor (cell) Central Office Angie Custodian Supervisor South Elementary Rufino Marmolejo Custodian Supervisor (cell) North Elementary Name Custodian Supervisor Middle School Martin Romero Custodian Supervisor (cell) High School Sammy Sanchez (cell) Lorenzo Ruiz (cell) Transportation/Bus Shop Grounds Brandon Carter Food Service Director for ARAMARK ext

6 Business Office Procedures Manual Purchase Requisitions & Purchase Orders An approved purchase order must be obtained prior to the ordering of materials or services. The purchase order is written evidence of orders placed as a result of receiving approved purchase requisition. Acceptance of the purchase order by a vendor forms a legally binding contract that gives the vendor authority to ship the required goods and binds the District for payment upon compliance. Anyone creating or authorizing such a commitment prior to securing a valid purchase order will be held personally liable for payment of such agreement and/or may be liable to prosecution under the Texas Penal Code Chapter 39 Abuse of Office, Section o A purchase requisition is a written request for the purchase of supplies, services, equipment, etc. and is the first step in obtaining a purchase order. Items requested must be included in the District s approved budget and funds must be available. Once the Campus Principal or Maintenance Supervisor approves the requisition, a valid requisition/purchase order will be developed in skyward by the campus secretary to use in acquiring the goods/services. An electronic requisition will then go through an approval process including Executive Director of Finance and head bookkeeper being the final approver. A copy of the Approved Requisition or a PO with the Campus Principal s or Maintenance Supervisor s signature should be attached electronically when creating a requisition/po in the accounting software. All Purchase Orders are to be entered in the electronic requisitioning accounting software List each item on a separate line including the item #, description and the quantity to be ordered. For local vendors such as Wal-Mart, United, Claibornes, Davis Hardware, etc., it will be assumed that someone from the campus has picked up the merchandise. Purchase orders to these vendors shall have Ready to Pay in the vendor notes. REMEMBER No Purchase Order numbers will be given out over the telephone. No orders are to be placed without prior approval from the Business Office. No orders will be placed without campus principal or maintenance supervisor signature. The following pages will give detailed instructions on entering requisitions. Receiving Reports 6

7 1. Merchandise may be received at the Campuses, Central Office, or Maintenance Department. 2. The person receiving the merchandise signs for delivery and verifies the order. The packing slip and pink copy of PO are then forwarded to the Central Office. -Any discrepancies in the order should be noted to the accounts payable department immediately and noted on pink copy of purchase order. - Do not return any merchandise to the vendor before contacting the purchasing department. A package pickup form must be completed. Instructions and an example of this form are included in this manual. PURCHASE ORDERS 7

8 Used for all purchases and all capital outlay items. A PURCHASE REQUISITION MUST BE COMPLETED (ALL DOCUMENTATION PROVIDED) AT THE CAMPUS LEVEL BEFORE A PURCHASE ORDER CAN BE COMPLETED IN THE ACCOUNTING SOFTWARE. ALL COMPLETED PURCHASE ORDERS WILL RESULT IN THE ENCUMBRANCE OF THE EXPENDITURE IN THE ACCOUNTING SOFTWARE. LISD has access to over 1000 approved catalogs from which supplies may be ordered. In addition to the attached approved catalog vendor list, LISD may order supplies through the West Texas Education Purchasing Cooperative- Lubbock ISD. (See link on Lamesa ISD web site.) Before an order may be processed at the campus level, verification of three vendor sources and prices must be presented. The following criteria shall be used to determine the approval of a product. Price of Item (including discount) Shipping Cost Delivery Time New vendor or information change: Complete NEW VENDOR form and to central office. Phone Orders: No phone orders unless approved by the Director of Finance. If a phone order is to be made, a purchase order must be filled out and sent to the Central Office thru the computer system and approved by the Executive Director of Finance before it can be called in. After it is processed, it will be returned to the school to be called in if a note has been attached specifying that request. Online Orders: Online orders will be permitted after the individual has completed the requisition form and the purchase order has been approved by the principal and Executive Director of Finance. If you want a purchase order faxed, you can type that under the vendor notes. Before the purchase order is typed, check the vendor information to see if the fax number is correct. SPECIAL ONLINE ORDERS EXCEPTION: Individuals may order from TASCOSA, SCHOOL SPECIALTY, and BAKER OFFICE SUPPLY via the approved online system after the requisition as been approved by the campus Principal or Executive Director of Finance. All orders to School Specialty, Tascosa and Baker Office Supply must be made on the selected company s web site. Click send and the order will come to Central Office for final approval. Send the purchase order as usual to Central Office with a copy of the internet order. In the vendor note, write DO NOT MAIL. If these are not created as above they will be sent back for correction. Conference Purchases: Purchasing items at conferences will not be permitted without prior approval by the Executive Director of Finance. A purchase order must be created prior to the conference. If you have 15 or more items to order, type See Attached List on the purchase order. The list must be neat and easy to read. Incomplete or non-legible POs will be sent back for correction. No phone orders unless approved by the Executive Director of Finance. Use of federal funds to purchase gift cards/debits cards is prohibited. All other LOCAL vendors may have a purchase order prepared after items are purchased ($200 LIMIT). Type Ready to Pay on those that are ready to pay. These type of purchases need to have a purchase order submitted within 3 days of purchase. PLEASE TYPE EACH INVOICE NUMBER WITH AMOUNT ON P.O. DO NOT PUT A LUMP SUM. 8

9 When purchasing from Claiborne s, you will need to use a credit card that has been assigned to your campus. If tax is charged, take it off when preparing the purchase order. The card must be kept in a safe place when not in use. The card shall be turned in, along with the tickets, as soon as purchase is completed. Pre-paid Purchase Orders are only processed when absolutely necessary. Please type Send payment with order on the purchase order in vendor information. Central Office will not process a pre-payment without proper documentation from the company that they will not accept a purchase order or that a pre-payment is required (i.e. workshop registration). The purchase order cannot be mailed without the form. If registering online for a workshop, print the information to attach to the purchase order. When purchase order items are received, the secretary will need to send the pink copy back to Central Office. Always make sure the pink copies are signed and dated before sending to Central Office. Incomplete POs will be returned to sender. If any items have been discontinued it will be necessary to note that on the pink copy so Central Office will not hold payment for that item. If it becomes necessary to void or reverse a PO, send Central Office a green and business office will void PO. When freight is checked in, the individual responsible for placing the order will be required to call company if all items have not been received. Document the contact information, the resolution and forward the information to Central Office. The campus secretary will be required to call the company if it is necessary to cancel a purchase order. All Purchase Orders that are made out to Shi-Government, Dell, PC Nation, Apple, CDW, Abacus Computers, Militek Corp, etc (Technology Related) are not to be mailed. Once skyward requisition has been approved send copy of approved PO, quote and pink copy to Derinda Miller in Technology department. A Purchase Order using code 6395 must have a property card sent to Central Office before it can be mailed. As of , all computers, printers, and projectors under $5, will be coded to They will no longer require a property card. The items will not be reported on the inventory list. Keith Emfinger will be in charge of keeping up with those items. The only items to be paid out of 6395 will be furniture, such as teachers desks and chairs, student desks and chairs, large tables, filing cabinets, band instruments, televisions and overhead projectors. Any small inexpensive items such as bookcases, etc. should be purchased out of If unsure, please call Central Office for clarification. Budget Amendments have to be approved by the school board at school board meetings. Please send all amendments to Executive Director of Finance for approval. The budget amendment will not be processed on the computer until approved by the Board. Invoice Information 9

10 Invoices shall contain the following items: o Name and Address of Company o Company Contact Information o Invoice Number o Detail Description of Item/Service/Student Served if Applicable o Unit Price/Item/Service o Total Cost of Item/Service o Shipping Cost o Date of Delivery/Purchase o Purchase Order Number Maintenance and Transportation Purchasing System Maintenance/Bus Barn Purchases: Select maintenance employees possess a purchase order book and are permitted to purchase items with a collective cost less than $100 at select local business without prior approval. Copy of completed purchase order must be provided to maintenance office for final approval daily. Items with an estimated cost over $100 require the completion of a purchase request form and approval from Maintenance Director or Executive Director of Finance. Purchase Order System: Maintenance and Transportation Purchase Orders will be processed on tri-colored NCR forms. The form must contain the vendor name and address, date, description, purchase price, appropriate purchase code, employee signature, and approval from Maintenance Director. The white copy will be presented to the vendor, pink copy will be retained at the Maintenance and Transportation Department, and the blue copy along with the invoice will be forwarded to the Central Office for final approval. The purchase code will be verified by Central Office Accounting Department Personnel. 10

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12 Purchasing Card Procedures Lamesa ISD will issue a purchasing card to individuals for approved travel over $ per event and purchases under the following guidelines: An approved purchase order must be obtained prior to the issuance of a purchasing card. The purchase order is written evidence of orders placed as a result of receiving a properly approved purchase requisition. Acceptance of the purchase order by a vendor forms a legally binding contract that gives the vendor authority to ship the required goods and binds the District for payment upon compliance. A card will be issued by the business manager upon approval of the purchase order by the business office. The card identification number will be listed on the purchase order when the card is issued to the employee. Employees will be required to present a LISD Employee ID card when using the purchasing/debit card. Receipts will be required to verify ALL purchases and must be returned to the origination sitecampus or business office-within three days of the use of the card. The primary use of a purchasing card will be for approved travel. LIMITED purchases of items will be reviewed by the business manager and approved/declined following the completion of the required forms. Purchasing cards will be used to pay for hotel charges for all approved travel. Statements/Payment: Cards approved at the campus level shall be reconciled by the campus secretary. All statements must be reconciled and presented to the Business Office 5 days after receiving the statement (no exceptions). Anyone creating or authorizing such a commitment prior to securing a valid purchase order will be held personally liable for payment of such agreement and/or may be liable to prosecution under the Texas Penal Code Chapter 39 Abuse of Office, Section The Purchasing/Debit Cards will be issued by the business office to approved individuals upon completion of the required forms. Individuals will be required to sign for the card when issued and sign when the card is returned. REMEMBER: No orders are to be placed without prior approval from the Business Office. No cards will be issued without campus principal or maintenance supervisor approval. No cards will be issued without the receiving employee s signature. Receipts will be required for all purchases. 12

13 Package Mailing Form Instructions for any returned items or packages to be mailed. o Complete a form for each box to be mailed or returned. Include a physical mailing address as a P.O. box may not be used. Provide the budget number for postage cost- use the account number from the original purchase. The box must be taped and labeled with the physical address to which it will be sent. Tape the completed form on the package. Send the package to the Central Office for mailing. Unauthorized individuals will not be permitted to take packages to Lamesa Mailing and Packaging. o Mail will be delivered to Lamesa Mail and Packaging daily at 3:30p.m. SEE PACKAGE MAILING FORM 13

14 Payment Authorizations A Payment Authorization form is used to request payment for goods/services received that are not ordered with an approved purchase order. Examples of when to use a Payment Authorization are: 1. To reimburse an employee when a purchase has been made without a purchase order. This should be a rare occurrence, not a standard practice. 2. To pay for services or goods that do not constitute supply purchases. Petty Cash Reimbursements Registration Fees Utilities Contracted Services a. All Payment Authorizations are to be typed and include the following:» Vendor name, and complete remit to address;» List the account number to be charged;» List the invoice number per the actual invoice;» Include any special processing of check under remarks;» The preparer should sign the PO; and» The principal or director will authorize payment with their signature. (No stamps or copies are allowed) Must include original signatures. a. All Payment Authorizations must have the appropriate account code, a principal s or director s signature, and signed by the preparer. b. All Payment Authorizations must have the original invoice stapled to the Payment Authorization and a remittance copy paper clipped to go with the check. Why 2 attachments? 1. Original invoice is kept with the Business Office files. 2. A copy of the invoice is sent to the vendor for correct posting of the payment. REMEMBER: a. Legally, the District cannot reimburse employees for sales tax. a. No orders are to be placed without prior approval from the Business Office. 14

15 Revenue Revenue comes into the district in many ways. Some is brought in by people making payments or mailed for Pre-K tuition, facilities rental, buying T-shirts, donations, athletic gate money, etc. Any money kept on site should be locked up. Other money can come in by direct deposit such as the Federal Grant money, tax money collected by the Dawson County Central Appraisal District, or interest payments made by the bank. You must make a receipt and post it to the accounting software for all money received by the district. Take care to post the funds to the correct account codes. General Receipts: 1. A receipt needs to be made for all money deposited. (direct deposits included) 2. Always keep the months together, meaning if you are working on December s Bank Statement, you NOT put anything in accounting software for January until all bank statements are complete and the head bookkeeper closes the books. 3. You will need a code for all receipts except for Employee Benefit Plan (Insurance) that Sherry gives you. Just make a receipt and file. 4. Make a copy of all checks before you deposit them to go with your receipts. Order of Receipt for all funds : Pink Receipt on top, White copy, if you did not send it to someone, then yellow deposit slip Order of Receipt for specified funds : Yellow receipt, Pink deposit slip then copy of check & copy of paperwork explaining what the money is for All cash and checks shall be deposited daily. Cafeteria Receipts: Make sure there is a lunch receipt for every day the kids are in school for the month. Always date your lunch receipts the same as Cafeteria. (You will be getting these through school mail from Jill at Middle School.) Always post money from their invoices into Any time you make a receipt for Cafeteria, send Jill at Middle School the white copy. If you find any corrections on deposits while doing the bank statement be sure to notify the Food Director. They will have to correct their records also. Enterprise Receipts: 1. The schools will send you deposit slips with a form that indicates where they want the money posted. These forms can be found on our website under staff resources. You will need to update these each year. Make receipt to match this form. 2. Send white copy of receipt to the school it came from. 15

16 TEA Receipts: *Expenditure Reporting for Federal Awards The administrator overseeing that Federal Grant is responsible for gathering the applicable data and preparing the required expenditure reports for Federal awards. The administrator overseeing that Federal Grant is responsible for reviewing and approving required Federal expenditure reports and for ensuring that these reports are submitted before the required deadline. The administrator overseeing that Federal Grant will grant final approval for draw downs through the certification process on the TEA Grant Expenditure Reporting website. The administrator overseeing that Federal Grant or designee will review cumulative expenditures for Federal grants and request any necessary draw downs once per month. This review should occur after the processing of monthly payroll. The administrator overseeing that Federal Grant will ensure the draw down request will not exceed the threshold amount established by TEA. The administrator overseeing that Federal Grant or designee will generate a General Ledger Summary report in accounting software for each Federal grant. The actual expenditures will be totaled by object code. Any payroll liabilities that appear in the balance sheet accounts will be deducted from the 6100 object code total. This will prevent drawing down more cash than has actually been expended. The administrator overseeing that Federal Grant or designee will then complete the Federal Program Control Sheets used to track grant program year expenditures, and to ensure that indirect/administrative cost caps are not exceeded. Each grant is tracked on a separate Control Sheet. Every draw will be recorded on the appropriate Control Sheet. This will allow the CFO or designee to determine the last time a draw was made. If cumulative expenditures have increased since the last draw, a new draw is required. The Bookkeeper that records Cash Receipts for the LEA will be informed of each draw and to which account code(s) to post the revenue. Audit trail ledgers will be reconciled by the Bookkeeper to confirm that expenditures are only those that have been requested. A final expenditure report must be submitted on the TEA Grant Expenditure Reporting website by the deadline established by TEA for each program. The administrator overseeing that Federal Grant is responsible for the submission of expenditure reports, including the final expenditure report, and revised final expenditure report, if applicable. *Receipt of Money We receive federal money via direct deposit. Go to this website PT each month and print off the payment report. You will need 3 copies for each line item on the report. This link is saved in favorites. You will need to check it several times a month. ALWAYS check the report on the last day of the month before doing statements to make sure all money has been posted in accounting software. Compare the payments with the end of month reports that Pam prepares for each fund, then check the online banking system to confirm the deposit was made for the correct amount into the Operating Fund. If the amount is different notify Pam so you can figure out what the problem is. Fill out a TEA Direct Deposit sheet along with a receipt to put with the TEA payment report. Highlight the fund that the receipt is for. One copy of the TEA payment report gets filed with the receipt, one copy gets stapled to the Direct Deposit sheet along with the end of month report from Pam and placed in the Transfer Notebook, and the third gets stapled to the white copy of the receipt and goes to either Debbie (all Federal Funds except 313, 314, & 410), Eva at Special Ed (funds 313, &314), or Chris (fund 410). On the TEA payment website follow these instructions to get your reports. 16

17 At the bottom of the page click on Continue to TEA Payment Report. Enter our County District # Click on Show Payments. In the middle of the page click on the show all columns button. Highlight the lines you want to print, right click, print, selection, (under Preferences, Advanced, change Layout Options, Orientation: Landscape, ok), change number of copies to whatever you need, print. **Remember you need 3 copies per fund.** Taxes Collected Receipts: You will receive a weekly report from the Dawson County Central Appraisal District in the mail. This report will have the amount collected for Lamesa ISD. See example on how to total the amounts. The money is transferred into the school bank account by the Appraisal District. Once you know how much the deposit is for login to the bank website. Look in the Operating Account to find a deposit that matches. Print the line item by highlighting, right click, print selection, 2 copies. This will take the place of a deposit slip. Fill out a receipt for the Current Taxes ( ), Delinquent Taxes ( ), P&I ( ), some weeks you could have CED ( ) or Tax Certificates ( ). ****IMPORTANT NOTE**** You will only have CURRENT taxes during the months of Oct/June. Starting with the first day of July all taxes will be considered DELINQUENT. You will need to add the amounts from the report to get this total. See example. You will have P&I every month. TO ENTER CASH RECEIPTS: Go to: Finance Maintenance Postings Cash Receipts Add Receipt Enter Receipt #, Who money is from +ADD Account Code, description, amount, and date Save Insufficient Checks: There is an insufficient check file folder in my filing drawer. Insufficient check info. Will come from bank. Prepare Journal Voucher. (examples in EXCEL) (This lets the computer know to adjust the bank account, so your account will reconcile) Make copies of everything and send a copy to the school it came from for them to collect. If the person who wrote the check wants the original, they will have to pick it up here. When money is received, deposit and make a receipt that is posted to the appropriate code (object=1290). This code will be on the journal voucher that was made earlier. Staple white copy of the receipt to the copy of bank notification letter and file in folder labeled Insufficient Checks. 17

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19 Athletic Gate Fee ATHLETIC MONEY BOX GUIDE Request a check for $2, at the beginning of each year to make change from. Get $1, in ones and $1, in fives. ( ?00-000) Varsity Football: West Gate-1 box ($300 in 1 s & $300 in 5 s) Total Money=$ East Gate-1 box ($200 in 1 s & $ in 5 s) Total Money=$400 J.V. Football: West Gate -1 box ($100 in 5 s & $100 in 1 s) Total Money=$200 East Gate-1 box ($100 in 5 s & $100 in 1 s) Total Money=$200 H.S. Volleyball: Only 1 box with ($100 in 5 s & $100 in 1 s) Total Money=$200 M.S. Football, Volleyball & Basketball: Always need 2 boxes ($100 in 5 s & $100 in 1 s) each box $200 total H.S. Basketball: JV& Varsity only-1 box ($100 in 5 s & $100 in 1 s) Total Money= $200 Fresh, JV, & Varsity-2 boxes ($100 in 5 s & $100 in 1 s) each box $200 total Double check with coaches on # of boxes for basketball! Special Instructions: Money boxes need to be ready at least the day before the game. Fill out the top of the Athletic Gate Report. Tickets are locked up in cabinet. Put original report in Gate Box and copy in the Change Box. The person picking up the box needs to sign the record book. The person working the gate will reconcile the gate report and sign before returning the box to central office. One of the front office secretaries will double check the box and make a deposit slip. After the deposit is made, record the amount on receipt with correct code to be posted in accounting software. Write the total money amount of tickets sold on calendar by game. (You will need to know the amount to pay officials for varsity games) The price of tickets: Volleyball & Basketball $3.00 Adults/$2.00 Students Varsity Football $4.00 Adults/$2.00 Students Sub-Varsity Football $2.00 Adults/$2.00 Students PLAYOFF GAMES HAVE DIFFERENT PRICES! 19

20 Employee and Student Travel Lamesa ISD operates an accountable travel reimbursement plan pursuant to Internal Revenue Service Rules and Regulations. Under an accountable plan, payments made are nontaxable to the recipient if: There is a business connection for the expense and is incurred in connection with services performed as an employee. There must be adequate accounting of the expense within a reasonable time. The employee must verify the date, time, place, amount, and business purpose of expenses. Receipts are required except for meals under a per diem plan. Excess reimbursements or advances must be returned within a seven days of return to the District by the employee. Workshop Certificates/Course completion must be provided to verify attendance. Employee and Student Travel a) A Completed Advance Travel form for ALL TRIPS spending any funds must be turned in to the Business Office and a completed and Vehicle Request must be turned in to the Maintenance Department. b) Each person receiving funds must complete their own travel form. c) Documentation such as registration forms, etc. are to be attached to the Travel Request Form. d) The Principal or Director must approve the trip before any vehicle or expense will be committed. e) Send the completed form with attachments to the Business Office 7 days PRIOR to trip. f) A Travel Expense/Reimbursement Report must be completed for all trips within 7 days of trip for proper documentation purposes. g) A purchase order shall be completed for all travel request. Overnight Travel: Lamesa ISD will review all travel requests for overnight stays for students and staff for events that are scheduled for more 120 miles from Lamesa, Texas. Approval will be base on type of event, level of competition (post District only), and available funding. No overnight stays will be approved for events that are closer that 120 miles from Lamesa ISD. 20

21 National Trips: Students who have competed and have been awarded the opportunity to attend and compete at the national level will be required to have the National Trip approved by the Lamesa ISD Board of Trustees prior to making travel arrangements. Teams traveling will be limited to a maximum of 10 members per team. All travel arrangements for National competitions will be made by the Executive Director of Finance and Operations. Travel Reimbursement Rates District employees will be reimbursed for travel related expenditures such as transportation, meals, lodging, and incidentals. Miscellaneous items such as laundry service, personal telephone calls, and amusements will not be reimbursed. Travel expenses will be advanced before the trip only if the proper paperwork is turned into the Business Office seven days prior to the trip. Otherwise all pre approved travel expenses will be reimbursed after the travel is complete. If a spouse accompanies an employee on a business-related trip, no expenses for the spouse are reimbursable. Airfare for the spouse is to be purchased with personal funds. Adults: MEALS ---Meals are reimbursed on a per-diem bases. Receipts are required for all Adult and Student travel Regular Breakfast $9 Departing before 7:00 a.m. Lunch $15 Dinner $22 Arriving after 7:00 p.m. $46 Students: Meals shall be provided for students competing in all approved extra-curricular events. Regular Breakfast $8 Departing before 7:00 a.m. Lunch $12 Dinner $16 Arriving after 7:00 p.m. $36 HIGH COST PER DIEM RATES LISTED ON THE FOLLOWING PAGE LODGING The State of Texas rate is $85.00 per night for lodging and is set by the Texas Comptroller of Public Accounts. All federal grants must adhere to the $85.00 plus city tax per person per night. No exceptions allowed. All other lodging costs should adhere to the most practicable rate available per conference or trip location. A purchasing card will be provided for payment for lodging. A purchase request and purchase order shall be made out to American Express prior to the travel departure. All receipts will be required for reconciliation purchases. MILEAGE 21

22 The standard mileage rate follows the State of Texas rate and is updated accordingly. (Effective ) TRANSPORTATION The following forms of transportation options are available. The most economical option will be provided by the Transportation Department. School Vehicle Personal Vehicle-if a school vehicle is not available. Lowest available commercial airline fare Per Diem Meal Allotments & High Cost Locale = The following rates will be used to determine meal and hotel costs staff and students for the cities listed in the chart. For additional rates, see attached FY 2015 Per Diem Rate list. $46 $51 $56 $61 $66 $71 E Total Normal Rate Corpus Christi Ft. Worth Plano San Antonio Austin Dallas Continental Breakfast/ Breakfast $9 $8 $9 $10 $11 $12 Lunch $15 $12 $13 $15 $16 $18 Dinner $22 $26 $29 $31 $34 $36 $5 $5 $5 $5 $5 Hotel $85 $88 $139 $99 $106 $108 22

23 Mileage Reimbursements The district has vehicles available for employee use. However, priority is given to trips involving the transportation of students. All employees will be required to use an alternative form of transportation when a vehicle is not available. Mileage reimbursement is based on point to point mileage using GoogleMaps.com. Travel to/from the home to the campus or place of work is non-reimbursable. When necessary, mileage will be reimbursed at the State s rate for school related travel. Reimbursements must be requested at least quarterly, but no more than monthly. Out-of-District Mileage: Mileage will be reimbursed at the State mileage reimbursement rate effective at the time of the trip when traveling outside of the District boundaries on schoolrelated business. Example: trips for school related meetings. Staff-development related Mileage: Staff-development and out-of-district travel will be approved based on the most economical method. The preferable mode of travel will be a school vehicle. Should a vehicle not be available, a comparison will be made among mileage reimbursement, and coach class airfare. Each trip will be evaluated based on the destination and the number of persons traveling. When the mileage reimbursement method is approved, the owner of the vehicle will be reimbursed for mileage to and from the destination. If several people travel together, only the vehicle owner will be reimbursed. Student Travel: Student travel should be in a school owned vehicle for liability purposes. Please do not transport students in a personal vehicle. 23

24 Advance Request for Travel and Vehicle Request The purpose of this form is to handle any and all requirements for faculty and student travel related to school-related activities. The completed form should be submitted to the Business Office seven days prior to the proposed trip. The following is an explanation of the information required to properly complete the form: 1. Name: List the person requesting the trip. Each staff member should complete their own t ravel request form for any expenditures incurred. 2. Date: Enter the date the form was initiated at the campus. 3. Destination: Enter the city the person is traveling to. 4. Purpose of Trip: The unabbreviated name of the conference, meeting or a general description of the reason for the travel should be listed. 5. Date & Time of Departure and Date & Time of Return: This information enables the Business office to schedule transportation more effectively, figure accurate meal money, and/or hotel arrivals and departure. 6. Names and Number of Persons Traveling: Include the number of students & sponsors so we may calculate meal costs. This information enables the Business Office to better schedule transportation arrangements. 7. Transportation: Prior to departure, the Business Office will determine the most economical method of transportation. Air travel or reimbursement approval will be based on distance, number attending, cost, etc. a. Check which type of transportation such as bus, school vehicle, or personal vehicle is requested and note if a driver is needed. b. MILEAGE REIMBURSEMENT: For personal use of own vehicle. Miles to and from the destination multiplied by the State mileage reimbursement rate. 24

25 Advance Request for Travel and Vehicle Request 8. Meals: The number of meals to be reimbursed will depend on the departure and return times of the trip. The allowance for employee meals is based on the current per diem meal rate in effect at the time of the trip. Breakfast will be paid on the day of departure if departing before 7:00 a.m. Dinner will be paid on the returning day if arriving after 7:00 p.m. This is a per diem amount. Please retain your receipts and return to Central Office. Employees should not request reimbursement for any meals included in a registration. Student meals will be based on the current per diem meal rate in effect at the time of the trip. Student meal money can be advanced to the sponsor traveling with the students. Students shall retain receipts and the sponsor shall be responsible for turning in the receipts. 9. Lodging: ROOM RATE APPROVAL WILL BE BASED ON THE MOST FEASIBLE RATE AVAILABLE. THE FOLLOWING INFORMATION MUST BE PROVIDED BEFORE THE TRIP APPROVAL WILL BE GRANTED. THE STATE BASE RATE IN EFFECT AT THE TIME OF THE TRIP PER NIGHT PER PERSON MAY NOT BE EXCEEDED WHEN USING GRANT FUNDS. NAME OF HOTEL: The name must be provided in order for a check to be issued. A tax exempt form will be sent with the check to provide to the hotel. COST PER NIGHT: if sharing a room, list the total cost per night. HAVE RESERVATIONS BEEN MADE: the person traveling will be responsible for reserving the room. Please ask the hotel if a school check can be taken, otherwise you must use your own credit card and then be reimbursed. AN ESTIMATE OF THE TOTAL MOTEL COST TO THE DISTRICT: Again, this is an estimate for encumbering purposes; the Business Office will pay the actual amount charged. Please note, at the time of check out, the employee should pay for any personal phone calls charged on the motel bill. State sales tax should not be charged. A Texas Hotel Occupancy Tax Exemption form will be sent with each travel advance. Advance Request for Travel and Vehicle Request 25

26 10. Miscellaneous/Other Expenses: REGISTRATION TO & THE AMOUNT: List the organization that payment should be made to and the amount of the registration. Be sure to allow for any discount for early registration. A completed registration form must be attached to mail with the check requested. OTHER EXPENSES: All other authorized expenses incurred on the trip, such as taxi or parking fees, will be reimbursed upon return. Receipts for such items must be submitted on the Expense Report. Any expenses for non-school related items (i.e. golf tournaments, t-shirts, side trips) are personal expenses and will be paid by the person traveling. 11. Account Number: The account number from which funds are to be spent must be completed. All travel forms will be returned to the campus/building if the account number is not included. Also, trips will not be approved if there is not enough budget to cover the cost in the travel account. A Budget Transfer may be made to cover costs in excess of budget. 12. Signature and Approval: The Employee Travel Form should be signed by the employee and principal/director and dated. It should then be sent to the Business Office for approval. Spouses accompanying employees on business-related trips are responsible for their own travel costs. Airline tickets for the spouse should be purchased with personal funds. ALL GAS CREDIT CARD RECEIPTS MUST BE RETURNED WITH THE CREDIT CARD TO THE TRANSPORTATION DEPARTMENT WITH THE VEHICLE. INCOMPLETE FORMS WILL BE RETURNED FOR COMPLETION. TRAVEL EXPENSE REPORTS ARE DUE IN THE BUSINESS OFFICE WITHIN 7 DAYS OF THE TRIP. See Travel Request Form. 26

27 FEDERAL PROGRAM TRAVEL GUIDELINES ( ) Travel Documentation Travel costs must be properly documented to be reimbursable. The employee must document travel costs with a travel voucher or other comparable documentation. Auditable documentation must include the following at a minimum: Name of the individual claiming travel reimbursement Destination and purpose of the trip, including how it was necessary to accomplish the objectives of the grant project Dates of travel Actual mileage (not to exceed reimbursement at the maximum allowable rate) Actual amount expended on lodging per day, with a receipt attached (may not exceed the maximum allowable) Actual amount expended on meals per day (may not exceed the maximum allowable; tips and gratuities are not reimbursable) Actual amount expended on public transportation, such as taxis and shuttles Actual amount expended on a rental car, with a receipt attached and justification for why a rental car was necessary and how it was more cost effective than alternate transportation; receipts for any gasoline purchased for the rental car must be attached (mileage is not reimbursed for a rental car only the cost of gasoline is reimbursed) Actual amount expended on incidentals, such as hotel taxes, copying of materials, and other costs associated with the travel Total amount reimbursed to the employee Items permitted (basic list) Lodging Expenses (see Lodging Per Diem Chart) Meal Expenses (Allowable Per Diem) Transportation Cost: Taxi, Shuttle, Rental Car (cost effective, receipts required) Mileage at allowable rate [$.565}: Point to Point (Google Maps). Provided if a District vehicle is not available. Mileage reimbursement is inclusive of all expenses with the exception of tolls and parking expenses. Mandatory Charges or Service Charges Telephone Calls Toll Charges Parking Charges Repair for State/District Owned Vehicle: Postage Fuel Items not permitted: Tips Gratuities Excess Baggage Charges Travel Expenses more than one day prior to event. 27

28 BUS TRAVEL INSTRUCTIONS: All bus travel must be put on a purchase order with an estimate of the cost. You will be given a mileage chart created by secretary at Maintenance. Prices for the school year are.18 for van/suv and.36 for a bus. People traveling will still fill out the bus travel request form on the web and turn it in to the office for approval by your principal. You will use that form to create your purchase order. (This is the requisition for travel. You do not need to fill out a different requisition.) Use Vendor # and under vendor notes please type Send to Bus Barn. This is not a Ready to Pay. Make sure the PO description contains date of the trip, who is traveling, and purpose of the trip. Remember, you can use the comment section if you need more space to provide information. The travel form, 3 white copies, 1 green and 1 pink will be sent to Central Office. We will then send one copy of the PO, the bus request and pink copy to secretary. The pink will be sent back signed by secretary after the trip has been completed. She will make any adjustments necessary on the pink copy. You will receive a white paid copy after the bill has been paid. 28

29 Irregular Payroll Payment Request When an employee performs a duty that is not part of their regular contract such as after school tutoring, family literacy, etc. an Irregular Payroll Payment Request form must be completed. Include the teacher s name and a description of the type of work. Complete the date, number of hours worked, rate of pay and the total amount to be paid. Include the account number to be charged. All Irregular Payroll Payment Requests must be approved by the principal. Send the completed form to the Payroll Department. Irregular Payments for employees are paid through the payroll system and are wages subject to TRS reporting and federal income tax withholding. Irregular Pay Requests will be included with the regular monthly payroll check run scheduled for the 28 th (see payroll dates) of each month. Completed forms must be received by payroll clerk on or before the posted cut-off date for each month. (see cut off dates) Employees will be required to log their hours in the TIMECLOCK system or on a pre-coded timecard. The employee will be notified in writing by the campus administrator or personnel director the method to be used. Employees paid with federal funds will be tracked through TIMECLOCK and/or assigned approved schedules. Employees paid with federal and grant funds will be subject to periodic requisition of actual time reporting. Subjects will be required to submit appropriate documentation. (i.e.-timeclock report, documentation of site visit, time card) The District may require additional reporting documentation through out the year. OVERTIME Beginning January 1, 2013, LISD supervisors will be required to approve all overtime that exceeds the five-hour per month overtime allowance. All non-exempt employees will be required to document all service hours via TIMECLOCK. Employees will be permitted to log five hours of overtime per 29

30 month. Overtime hours that exceed the five-hour/month limit must be documented on the approved overtime log form and excess hours must be preapproved/approved by the employee s designated supervisor. The documented overtime will be placed in the TIMECLOCK system after the overtime log sheet has been approved. Budget Transfers Budget Transfers between the same function may be requested at any time of the year as needed. The budget is a guide and may be adjusted as needed between object codes. An example is when more budget is needed for supplies from a travel account within the same function. Complete a Budget Transfer/Amendment Request form and send to the attention of the Chief Financial Officers. The approved Budget Transfer form will be entered and the amended budget will show on the campus/department accounts. Budget Transfers between functions require school board approval and are noted as a Budget Amendment. These transfers occur monthly and at the end of the school year when a campus or department has budgeted funds remaining in one function and would like to move that budget to another function as needed. Complete the Budget Transfer/Amendment Request form and send to the attention of the Assistant Superintendent of Finance. Budget Amendments will be entered after the school board has approved the transfer and may take more time to post to the campus/department accounts. (Plan ahead) GRANT BUDGET TRANSFERS Budget amendments shall be made when the following: The amendment results in a line item change that exceeds 25% of the total grant budget. The amendment results in an increase or decrease in the number and composition of the positions funded by more than 20% 30

31 The amendment results in the classification of an amount to the line not previously budgeted. The amendment results in an increase or decrease in budgeted capital outlays. Donations 31

32 All donations are to be sent and reported to the business office. Please remember these procedures when your school receives a donation or prize from any outside source such as a PTA, booster club, civic group, etc. to purchase capital outlay items: 1. The donor s check should be payable to Lamesa Independent School District and sent to the finance office. Campus personnel will be required to deposit campus donations in the appropriate campus enterprise fund. Do not have the organization pay the vendor directly for any portion of the purchase. 2. If any additional resources from activity funds are needed to cover the cost of the purchase, prepare a Lamesa ISD Central Accounting System Check Request Form payable to Lamesa ISD and send with the donation. 3. Approval from the Director of Maintenance and Operations is required before any alterations, modifications, additions, and/or compliments to the school grounds or building including signs, mural, trees, landscaping, wiring, and carpet can be made. 4. Once the budget change has been entered recognizing the donation, you will enter a purchase requisition using the account number created by the finance office. 5. Ultimately, the finance department will compare the final cost with the amount donated. The Financial Officer will contact the appropriate campus/organization regarding a refund or shortfall once the purchase is complete. Maintenance Repair Orders 32

33 To request a maintenance repair order, complete the following steps: Complete MAINTENANCE REPAIR ORDER form. Request approval from campus principal. Receive approval from Central Office Form delivered to Director of Maintenance. See example screens on the next five pages Report the following repairs immediately to the maintenance department: A/C-Heating (Any HVAC problems) Water/Gas Leaks Sewer Back-ups Building Security issues (broken windows, door locks, etc.) To report a problem between 7:30-5:00 on Monday-Friday, call To report a problem after hours, call or Remember: The maintenance department must prioritize work orders A work order is typically to repair something that is not working properly. A work order is not to add, modify, or alter classrooms or facilities (See Alteration procedures tab). Facility Alterations of Facilities, Furniture and Equipment 33

34 All alterations to facilities must be approved by the Director of Maintenance and the Chief Financial Officer. If any alterations to a site/building are needed, a Facility Alterations Work Order must be completed and forwarded to the Director of Maintenance for review. If approved, a copy of the completed Facility Alterations Work Order will be returned to the campus or building so that the work may proceed. Examples of Alterations are: 1. Adding or moving permanent fixtures, bookshelves or whiteboards. 2. Adding or moving equipment that requires utilities such as phones, fax machines, ice machines, etc. 3. Changing the paint color of a room or facility. Painting to repair old or peeling paint would not be a facility alteration. 4. Capital outlay equipment that requires additional wiring or utilities. An example of this form is included in the manual. Please follow the directions listed below when completing this form: 1. Provide the name of the school or site requesting the alteration. 2. Include the date of request. 3. Give detailed instructions on what types of alterations are being requested. 4. Description of equipment or materials needed if any. 5. How the alteration will be funded and paid. 6. Obtain proper approvals before any work commences. 7. Forward the completed form to the Director of Maintenance. Use of Facilities 34

35 School District Organizations: 1. Complete an Internal Facility Use Request form for use of facilities for after hours school activities such as plays, UIL events, Etc. The form is included in the manual. 2. Submit the form Seven days prior to the event to the campus assistant principal for scheduling of custodial and maintenance personnel. 3. Check all applicable needs so that the maintenance and custodial departments may schedule personnel for the activity. Outside Organizations: Lamesa I.S.D. charges all outside organizations for the use of any facility except for those organizations that directly benefit Lamesa I.S.D. students such as PTO and PTA organizations and LISD Board approved entities. (see next page) The rental fee covers the cost of utilities while the building is being used. Additional fees are charged for furniture set-up and cleaning to pay custodial overtime rates. Each campus principal has the discretion to approve or deny any organization requesting the use of their facility. A Facility Rental Agreement form must be completed by each organization requesting the use of Lamesa ISD facilities. Also included is the Building Use Fee Schedule for all facilities. 1. The completed Facility Rental Agreement must be sent to the Maintenance Department at least 5 days before the event. 2. Playoff events: the Athletic Department will schedule all playoff games. Facilities Usage Fees 35

36 Request for use of facilities at Lamesa ISD will be scheduled through the campus offices. The assistant principal will be the primary campus contact and will manage the calendar of events. Exception: 1. Request for use of athletic facilities will be scheduled through the Athletic Director s office. 2. Request for use of the Follis Gym for non-school related events will be scheduled through the Assistance Superintendent-Finance and Operations. Form requesting use of facilities must be submitted to the appropriate individual(s) one week (7 days) prior to the date of the use. Request for non-school use will be considered on a first come, first served basis. Basic Fee Schedules: (see appropriate contracts for additional fees) 1. Cafeteria/Student Center -$100/day 2. Cafeteria/Student Center with Kitchen -$150/day 3. HS Gym -$75/day 4. HS Auditorium -$175/day 5. MS Gym -$75/day 6. Baseball/Softball (Playoff-Turnkey) -$250/game 7. Football (Playoff-Turnkey) -$370/game Fees will not be charged for public meetings sponsored by state or local government agencies, District employee professional organizations, or local organizations approved by the LISD Board of Trustees. {see LISD Policies FM, FM (L), FNAB, FNAB (L), GKD, GKD (L), GKDA, GKDA (L).} Examples: Boys and Girls Club, All Stars, Little League Baseball/Softball, Jubilee, 4-H, etc. SEE RENTAL FORMS (CAMPUS) Requisition for Supplies Order Forms 36

37 Complete the Requisition for Supplies order form with the principal/director s approval. Supplies may be purchased from any approved vendor. Before purchasing items, employees are encouraged to compare prices with at least three vendors. Include shipping and handling when comparing prices. Campuses are encouraged to group orders to avoid excess shipping and handling fees. See Approved Vendor List. 37

38 PROPERTY CARDS Only capital outlay and inventory items require an inventory card. Each item coded to 6395 shall include actual cost of the item. All other items will be considered supplies and should be coded to If capital outlay and supplies are purchased on same purchase order, please code supplies to a supply code. Only items with a unite price of $ will be considered. The exceptions are overhead projectors, file cabinets, furniture. Do not code printers, computers, projectors, VCR s, and small tables to They are considered to be supplies, unless they are over the $5, per unit limit. These items will be coded to a 6600 account. When you fill out the property card, you need to fill out the following lines only; Account Number Description Serial Number (if known) Make Model Campus Name Location (such as room number) Purchased from Date received (if known) Invoice Number (if known) Purchase Order Number Original Cost (if known) Leave the property number blank. Central Office will assign the property number at the time of payment. The card must total to amount of payment. Do not put the estimate price. The property card template is available in EXCEL format. It needs to be printed on an 8 X 5 card. Removal and destruction of personal or real property requires approval of the Superintendent or Assistant Superintendent of Finance. The Federal Program Director will provide TEA written correspondence annually identifying items disposed of that were purchased with Federal funds. 38

39 HUMAN RESOURCES/PAYROLL PROCEDURES EMPLOYMENT PROCEDURES The following procedures apply to all employees funded by local, state and federal funds. Hiring Process Checklist Position is created or vacancy occurs and position request is sent to human resources (HR). Job description is created or updated. Employee signature (R) HR verifies budget for position allocation. Employment document form process begins. Position is posted and advertised. Applications are completed by candidates and submitted to HR along with required supporting documents. Acknowledgement of receipt of application is sent to applicants. HR screens applicants according to district hiring requirements. Applicants who meet selection criteria are referred to principals or supervisor for consideration. Interviews are conducted and final candidate is selected by hiring supervisor. Highly qualified status is verified, and references, criminal history, and driving records (if applicable), are checked by HR. Starting salary is determined by HR in accordance with compensation procedures. Employment document form completed with assigned budget code. (Exhibits A & B) Determine Salary Determine Stipend Two signatures required. (HR & Finance) Superintendent or designee approves employment recommendation. 39

40 Offer of employment is extended to chosen applicant. Offer may be contingent on board approval or results of criminal history check, driving record check, drug and alcohol test, or physical exam. Contract employees are submitted to board for approval [Check Policy DC (Local)] Upon employment, new employee receives welcome or letter and new hire packet of information. New-hire report is submitted to the state. HR enters employee demographics in district s human resource information system. Payroll processes salary, benefits, and deductions information. Employment document form completed with assigned budget code. Assign pay code Assign TIMECLOCK code Complete Direct Deposit Information Form. (Exhibit C) Two signatures required. (HR & Finance) (Exhibit A & B) New Hire Document Checklist Before Employment All Employees Application References Criminal history check (R, C) Professional Employees Credentials (valid Texas certificate, permit, or license) (R) Service record and any required attachments (R) Official college transcripts 40

41 Educational Aides Certification Official college transcript or NCLB assessment of skills (R) Bus Drivers Proof that applicant is at least 18 years of age (R) Proof of valid driver s license (R) Pre-employment drug-screening test (R,C) Post-offer employment physical (R,C) Driver s license check and proof of safe driving record (R) Valid driver training certificate (R) Previous employers alcohol- and drug-screening test information (R,C) Upon Employment All Employees District-completed Form I-9 (R) Statement concerning employment in a job not covered by Social Security (R) W-4 Form (R) Benefit enrollment forms Verification of official Social Security number (C) Authorization for Release/Closure of Personal Information (R) Notice of reasonable assurance (noncontract employees only) Notice of Rights and Responsibilities Under the Family and Medical Leave Act (R) New-hire report for submission to the state (R) Copy of district drug-free workplace policy 41

42 Complete Direct Deposit Form (Exhibit C) (R) Professional Employees Employee-signed receipt for contract and copy of employment policies Teaching schedule or other assignment record Teacher-signed receipt for a copy of TEC Chapter 37, Subchapter A, regarding student discipline and related local board policy Coaches, Sponsors, and Head Band Directors Professional Acknowledgment Form (R) 42

43 What is PEIMS? The Public Education Information Management System (PEIMS) encompasses all data requested and received by TEA about public education, including student demographic and academic performance, personnel, financial, and organizational information. For the PEIMS electronic collection, school districts submit their data via standardized computer files, as defined by the PEIMS Data Standards. There are four submissions: 1. Fall - (district on Snapshot) 3. Summer - (attendance, courses, disciplinary) 2. Midyear - (Financial Data) 4. Extended Year (Summer School) Currently, the major categories of data collected are: organization data program participation budget data school leaver data actual financial data student attendance staff data course completion student demographic discipline data TEA manages these collections for evaluation, monitoring, or auditing purposes. But most importantly PEIMS determines how OUR district is funded. Accurate coding by our campuses will insure maximum funding the school can receive and inaccurate coding may result in our district returning money to the state. Who is Responsible for PEIMS Information? 43

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46 Time and Effort for Federal Programs All personnel paid with Federal funds are subject to Time Distribution Reporting to ensure that Federal program funds are used to pay only their proportionate share of personnel costs. The reporting must demonstrate that an employee paid with Federal funds actually worked on that specific Federal program or cost objective. The type of time distribution report required is dependent on whether the employee works on a single cost objective or multiple cost objectives and whether the LEA elects to use the Substitute System of Time and Effort Reporting authorized by TEA. A cost objective is a function, organizational subdivision, contract, grant, or other activity for which cost data are needed and for which costs are incurred. For example, a single cost objective can be a single function or a single grant or a single activity. Salaries and wages of employees used in meeting cost sharing or matching requirements of Federal awards are also subject to the Time Distribution Reporting requirement. Contractors are not subject to the Time Distribution Reporting requirement. Single Cost Objective (Periodic/Semi-Annual Certification): a) Applies to employees who work solely (100% of their time) on a single Federal award/grant program or cost objective. b) Charges for their salaries and wages must be supported by Periodic (Semi-Annual) Certifications that certify the employee worked solely on that program/single cost objective for the period covered by the certification. 46

47 c) The Periodic (Semi-Annual) Certification must be prepared at least semi-annually and signed afterthe-fact. d) The Periodic (Semi-Annual) Certification must be signed by the employee or by the supervisor having first-hand knowledge of the work performed by the employee. e) The Periodic (Semi-Annual) Certifications are submitted for the time periods of [January through June] and [July through December]. f) The Periodic (Semi-Annual) Certifications are submitted to the [position title]. g) The Periodic (Semi-Annual) Certifications are reviewed semi-annually by the [position title] for accuracy and compliance with Federal requirements. h) Appendix B of this manual provides a sample of the Periodic (Semi-Annual) Certification form. Multiple Cost Objectives (Time and Effort Personnel Activity Reports PARs): a) Applies to employees who do not work 100% of their time on a single Federal award/grant program or single cost objective but instead work under multiple grant programs or multiple cost objectives. b) A distribution of their salaries or wages must be supported by Personnel Activity Reports (PARs). c) The PARs must reflect an after-the-fact distribution of the actual activity of the employee and must account for the total activity for which the employee is compensated. d) The PARs must be prepared at least monthly and must coincide with one or more pay periods. 47

48 e) The PARs must be completed and signed after-the-fact. f) The PARs must be signed by the employee. The supervisor may sign in addition to the employee, but the signature of the supervisor alone is not sufficient for documentation. g) The PARs are submitted monthly to the [position title] for review of accuracy and compliance with Federal requirements, who then forwards to the [position title] for final approval and cost reconciliation. h) Appendix C of this manual provides a sample of the PAR. Substitute System for Time and Effort Reporting for Employees Supported by Multiple Cost Objectives: a) The Substitute System of Time and Effort Reporting is used in lieu of the Personnel Activity Report (PAR) for eligible employees who are supported by multiple cost objectives, have a predetermined schedule, and do not work on multiple activities or cost objectives at the exact same time on his or her schedule. b) If the employee s schedule is not consistent from week to week, but changes regularly, that particular employee is not eligible to use the Substitute System but must submit PARs instead. c) If the employee is eligible to use the Substitute System, the employee must complete the TEAapproved Employee Schedule and Certification form on a semi-annual basis, at a minimum. d) If the employee s predetermined schedule changes substantively (by more than 10%) during the year, the employee must complete and submit an updated Employee Schedule and Certification form. e) The Employee Schedule and Certification form must be completed and signed after-the-fact. 48

49 f) The Employee Certification form must be signed by both the employee and the supervisor having firsthand knowledge of the work performed by the employee. g) The Employee Schedule and Certification is submitted for the time periods of [January through June] and [July through December]. h) The Employee Schedule and Certification form is submitted semi-annually to the [position title] for review of accuracy and compliance with Federal requirements, who then forwards to the [position title] for final approval and cost reconciliation. i) Charges to the grants must be supported by the Employee Schedule and Certification forms. j) The [position title] will submit the required LEA Management Certification form to TEA (that notifies TEA of the LEA s election to use the Substitute System) on an annual basis by the deadline established by TEA for each school year in which the Substitute System is implemented. k) Appendix D of this manual provides a sample of the Employee Schedule and Certification form. l) Appendix E of this manual provides a sample of the LEA Management Certification form. 49

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54 TO: FROM: CAMPUS: David Rodriguez David Rodriguez CO LAMESA INDEPENDENT SCHOOL BUDGET TRANSFER/CHANGE REQUEST DATE: 8/30/14 AMENDMENT# FUND FUNC OBJECT SUB ORG YR PROG DESCRIPTION INC DEC New Appropiated Amt NEW Balance CMAR-PHARR $83, $4,717, $132, Furn., Equip, Software $83, $290, $37, TOTALS: $83, $83, SIGNATURE RINCIPAL/DIRECTOR 54

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60 Lamesa Independent School District Every Student Every Day ACH AUTHORIZATION AGREEMENT FOR DIRECT DEPOSIT (ACH CREDITS) I authorize Lamesa ISD to initiate credit entries to my (our) Check Account/ Savings Account (select one) indicated below at the depository financial institution named below, hereinafter called DEPOSITORY, and to debit the same to such account. I acknowledge that the origination of ACH transactions to my account must comply with the provisions of U. S. law. Depository Name: Branch Name: City: State/Zip: Routing Number: Account Number: This authorization is to remain in full force and effect until Lamesa ISD has received written notification from me (or either of us) of its termination in such manner as to afford Lamesa ISD and First United Bank a reasonable opportunity to act on it. Name(s): ID Number: Signature(s): Date: 60

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