ALASBO STANDARD OPERATING PROCEDURES Guidelines for … · Standard Operating Procedures (SOP’s) available to school districts with the goal of improving operational efficiency.

Revised – May 2018

ALASBOSTANDARDOPERATINGPROCEDURESGuidelinesforAdoption

The Alaska Association of School Business Officials (ALASBO) is making these Standard Operating Procedures (SOP’s) available to school districts with the goal of improving operational efficiency. The SOP’s were developed over a period of years and revised by an ALASBO Ad Hoc Committee in early 2018. District large and small can benefit from having staff review these SOP’s against existing procedures and implementing improvements drawn from the model SOP’s. During the review and implementation process, it is important to observe the following:

1) In all cases, Board-approved documents such as Policy and Collective Bargaining Agreements TAKE PRECEDENT over procedures. The SOP’s MUST be revised to adhere to these existing documents. Attorney review is strongly recommended.

2) A District may choose to adopt some or all of the SOP’s. The SOP’s are best-practice suggestions, but they should be revised to fit each individual district.

3) The phrase “ALASBO SCHOOL DISTRICT” should be changed on each SOP to

the name of the school district adopting the SOP’s. This phrase appears both in the title and in the body of many of the SOP’s

4) Information in brackets ( [ ] ) should be completed with the appropriate

information for the school district adopting the SOP.

5) References at the bottom of each SOP should be checked to make sure they are appropriate for the district adopting the SOP. Policy references refer to the standard AASB Board policy manual, but adopting school districts should review these to make sure that the local school board has not further revised these policies in a way that could conflict with the SOP. Board policy takes precedent!

6) SOP’s may be adopted on the authority of the Superintendent or designee, or

they be adopted as administrative regulations through a Board approval process, whichever is more appropriate for the individual district.

It is the intention of the ALASBO Board that the sample SOP’s may be further revised in the future. Additional topics may be added. Suggestions may be sent to the ALASBO Executive Director.

ALASBOSCHOOLDISTRICT

STANDARDOPERATINGPROCEDURES(SOP’S)TABLEOFCONTENTS

1. COMMUNICATIONS

2. HUMANRELATIONS

3. WORKERS’COMPENSATION

4. PAYROLLPROCESSING

5. PURCHASING

6. RECEIVING

7. TRAVEL

8. STUDENTTRAVEL

9. ACCOUNTSPAYABLE

10. BUDGETREVISIONS

11. ACCOUNTRECONCILIATION

12. BANKRECONCILIATION

13. ADJUSTINGJOURNALENTRIES

14. MEALACCOUNTABILITY

15. CASHHANDLING

16. FUNDRAISINGACTIVITIES

17. EQUIPMENT–LENDING

18. EQUIPMENT–INVENTORY

19. EQUIPMENT–DISPOSALORSALE

20. CONSULTANTCONTRACTSORMOA’S

21. STUDENTDATAREPORTING

22. FOODSERVICEANDFUELINVENTORY

23. GRANTPURCHASING

24. GRANTREPORTING

25. FACILITYUSE

26. VOLUNTEERS

ALASBOSCHOOLDISTRICTSOPNo.1-DISTRICTCOMMUNICATIONS

1. PURPOSE:Toestablishuniformproceduresfordistrictcommunications.

2. AUTHORITY:Superintendentordesignee

3. RESPONSIBILITY:Allemployees

4. PROCEDURES:Thefollowingareproceduresfordistrictcommunications:

a. TheALASBOSchoolDistrictwebsitewillbetherepositoryofallDistrictdocuments,instructions,guidelines,andprocedures.

b. Employeesshouldchecktheiremailatleastonceeachdayandimmediately

acknowledgereceiptasappropriate.Ifunabletocomplywithanemailrequestatthetimerequested,thentheemailrecipientshallcommunicatesuchandcollaborativelydeterminearesponsedate.

c. Employeesarerequiredtorespondtotelephoneinquiriesassoonaspossible,

butnolaterthan24hoursafterreceiptofatelephonecall.

d. If there is any question about whether responding to an email or phonecall falls within the responsibility of an employee, the employee should immediately refer the matter to his/her supervisor.

e. Employeeswhoareoutoftheofficearerequiredtoinitiateanemailauto-

replyofferinganotherschooldistrictemployeeasacontact.Theyarealsorequiredtoplaceasimilarmessageontheirtelephonewhenoutoftheoffice,ortheymayforwardtheirphoneasappropriate.Communicateadvancednoticeofupcomingplannedabsencesatleast[2]dayspriortotheabsence.

f. Createanemailsignatureblock.ContactITforassistance.

1. FirstLastName2. Department/Position3. Phone/Fax4. MailingAddress5. Disclosuremessage(optional)

REFERENCES:[BP4119.3–DutiesofPersonnel;BP3523–ElectronicMail]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

ALASBOSCHOOLDISTRICTSOPNo.2-HUMANRELATIONSNOTE: IT IS VERY IMPORTANT THAT THIS SOP BE CAREFULLY REVIEWED AND REVISED TO ADHERE TO DISTRICT COLLECTIVE BARGAINING AGREEMENTS (CBA’S). IN SOME CASES, IT MAY BE NECESSARY TO WRITE DIFFERENT GUIDELINES FOR GROUPS COVERED BY DIFFERENT CBA’S. ATTORNEY REVIEW IS STRONGLY RECOMMENDED.

1. PURPOSE:Toestablishuniformproceduresformanagementofemployeerelations.

3. RESPONSIBILITY:Superintendentordesignee,Supervisors,allemployees.

4. PROCEDURESFORHIRING:

a. ThesuperintendentshallapprovepositionvacanciesinaccordancewiththeBoard-approvedbudget.

b. Approvedvacantpositionsshallbeadvertisedontheschooldistrictwebsite,postedwith[insertlocalagencynames],AlaskaJobService,AlaskaTeacherPlacement,andelsewhereasappropriate.ArecordofallschooldistrictpostingsshallberetainedbytheHRdepartmentfor[two(2)]years.[ReferenceASLAM06.19]

c. Electronicapplicationsarepreferred;however,hard-copyapplicationswillbe

accepted.

d. Allqualifiedapplicantsshallbeinterviewedandatleastthree(3)documentedreferenceschecked,includingonefromthemostrecentemployer,beforepositionsareoffered.Alloffersofemploymentarecontingentuponsuccessfullypassingabackgroundcheck.

e. Prospectiveemployeesshouldnotbeinformedoftheavailabilityofapositionuntilitisposted.

f. Employeesshallreceiveacontract[orpersonnelactionform(PAF)],job

description,andaworkcalendarwithin[XX]daysofhire.Employeesshallsigntheircontracts[orPAF’s]andreturnthemtothe[HRDepartment]within[XX]daysofreceiptorthefirstdayofwork,whicheveris[earlier/later].

g. Employeesmusthaveallhirepaperworkcompletedbeforestartingwork.

SOPNo.2-HumanRelations

h. Positionsdesignatedastemporary(30daysorless)maybehiredatthediscretionofthesuperintendentandbasedonavailablefunds.

i. [HiringDepartment]willprovideaNewHireOrientationtoallsuccessfulnew

hires.Ataminimum,thefollowinginformationwillbeintroducedandexplainedtothenewhires:job/positiondescription,employeehandbook,standardoperatingprocedures,boardpoliciesandadministrativeregulations,workers’compensationprocedures,andmandatedtrainings.

5. PROCEDURESFORPERSONNELFILES

a. ApermanentHRfileshallbemaintainedforallemployeestoincludeall

mandateddocuments.Thisfileistheonlyandofficialrecordofemploymentforallemployees.

b. AseparatepermanentHRemployeehealthfileshallbemaintainedforall

employeesandsecuredperHIPAAstandards.ConsulttheU.S.DHHSwebsiteforcurrentHIPAAstandards.https://www.hhs.gov/hipaa/for-professionals/index.html

c. Copiesofallemployeepayrollrelatedrecords,includingcontractsandPAFs,

shallbetransmittedfromthehiringmanagertotheBusinessManagerwithin[XX]daysofhireorreceiptbythehiringmanager.

d. Retainemployeerecords(HumanResourcesandPayrollfiles)accordingto

ASLAM/DEEDRecordsRetentionSchedule(seeREFERENCESbelow).

6. PROCEDURESFORVOLUNTARYTERMINATION:a. Employeesmustsubmitresignationsinwritingtotheirimmediatesupervisor.

b. AllresignationsshallbetransmittedtoDistrictOffice(DO)immediately.

c. PerAS23.05.140,employmentterminatedbytheemployeemustbepaidon

thenextregularpaydaythatisatleastthreedaysaftertheemployerreceivednoticeofthetermination.[InsertCBAlanguageifmorerestrictive.]

7. PROCEDURESFORINVOLUNTARYTERMINATION:

a. Unacceptablebehaviorthatrequiresinvoluntaryterminationmustbereported

bythesupervisortotheSuperintendentordesigneeimmediately.Itmaybenecessarytoimplementdisciplinaryaction.Intheeventofdangerousbehaviortowardstudentsorstaff,thelocalauthoritiesshouldbecontactedfirst,thenthesuperintendentordesignee.ItmaybenecessarytoimplementtheCriticalIncidentPlan.

b. Consultthedistrict’sattorneywhenconsideringinvoluntaryterminationofan

employee.Itisaconditionofmostliabilityinsurancecoveragethatanattorneybeconsultedbeforeaninvoluntarytermination.

c. Allwagespayabletoaninvoluntarilyterminatedemployeeareduetothe

employeewithinthree(3)businessdaysaccordingtostatelaw[AS23.05.140].Assuch,Payrollmustbenotifiedonthedayofterminationinordertoprocesstheemployee’spayandassociatedliabilitiesinatimelymanner.

8. PROCEDURESFORJOBABANDONMENT/ABANDONMENTOFDUTIES

a. Ifanemployeedoesnotcallinfor[two]consecutivedays,HRshouldbe

contactedre:possiblejobabandonment.TheCBAand/orEmployeeHandbookshouldbeconsultedtoassistinterminatinganemployeewhoabandonstheirjob.

b. Consultthedistrictattorneywhenterminatinganemployeeforabandonment

ofduties.

9. EMPLOYEEEVALUATION

a. Employeesmustbeevaluatedatleastannuallyandmoreoftenshouldjobperformancerequiresuchevaluation.RefertotheCBAand/orEmployeeHandbook.

b. ShouldaPlanofImprovementbenecessary,consultthedistrict’sattorneyand

commercialinsurancecompanytoensuretimelinesanddueprocessarefollowedandtoensurethedistrictisprotectedshouldthisprocessbelegallychallenged.

10. PROCEDURESFORSTAFFING:

a. Districtadministrationwillreviewandrevisethecertificatedstaffingand

classifiedstaffingneedsannually.

b. Allstaffingneedsforthesubsequentyearshallbedeterminedby[January15]annually.

c. Whenanemployeeseparatesfromdistrictemployment,perpotentialbudget

limitationsorgrantfundingchanges,thatpositionshallbereviewedforcontinuation.

d. Positiondescriptionsshouldbereviewedandupdatedperiodically[atleast

everytwoyears].

11. EMPLOYEELEAVE:FORADDITIONALINFORMATION,PLEASESEE[EMPLOYEEHANDBOOK/CBA][Insertinstructionsorreferencesforemployeeabsencesoftware.]a. Priorapprovalbysupervisorsisrequiredforallleaverequests;employees

callinginsickmustgettheirsickleaveapprovedimmediatelyupontheirreturntowork.Sickleaveabsencesinexcessof[XX]daysrequireaphysician’snote.

b. Exceptinsituationsthesuperintendentordesigneeconsidersextenuating,

personalorannualleavewillnotbegrantedduringthefirsttwo(2)weeks,thelasttwo(2)weeksoftheschoolyear,oraccordingtothegoverningCBAorEmployeeHandbook.

c. LeaverequestsinconjunctionwithThanksgiving,WinterorSpringBreak,or

duringparent/teacherconferencesandinservicedaysarediscouragedforanyemployee.Anexceptionmaybegrantedonalimitedbasisbythesuperintendentordesigneeforextenuatingcircumstancesnotdeemedprecedentsetting.

d. Employeeleavemaybegrantedprovidedanemployeehassufficientleave

balance.Leavewithoutpayisnotroutinelyapproved.REFERENCES:[BP4111RecruitmentandSelection;BP4111.2LegalStatusRequirement;BP4112.1Contracts;BP4112.5SecurityCheck;BP4112.6PersonnelRecords;BP4112.8EmploymentofRelatives;BP4119.23UnauthorizedReleaseofConfidentialInformation;BP4218Dismissal/Suspension/DisciplinaryAction;BP4313.2Promotion/Demotion/Reclassification;HIPAAinfo(5.b.),AS23.05.140(6.c.,7.b.),weblinkstoEmployeeHandbook(s)andCBA(s). ASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdf] REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE;Mayincludeleaverequestformorinformationonemployeeabsencesoftwareifapplicable.]

ALASBOSCHOOLDISTRICTSOPNo.3-WORKERS’COMPENSATIONCLAIMS

1. PURPOSE:Toestablishuniformproceduresforhandlingalljobrelatedinjuryorillness,toprotecttheemployeeandtheDistrict,andtoinsurethattheinjuredemployeereceivesallbenefitstowhichhe/sheisentitled.

3. RESPONSIBILITY:Thesuperintendentordesignee,supervisorordesignee,all

employees

4. TRAININGPROCEDURES:

a. The[HiringManager]willinformeachnewhireofthereportingresponsibilitiesandproceduresforwork-relatedinjuriesbygivingthemacopyofthisSOP.Employeeswillsignastatementattestingthattheyhavebeeninformedoftheirrightsandresponsibilitiesforwork-relatedinjuries.

b. Eachsitemustpostacopyofthedistrict’sCertificateof(WC)Insuranceinat

leastonelocationthatiseasilyviewablebyallemployeesofthatsite.

5. REPORTINGPROCEDURES:Thefollowingareproceduresforreportingwork-relatedinjuryorillness:

a. Anemployeework-relateddeathmustbereportedtoOSHA(USDOL)within8

hoursofoccurrence.AnemployeehospitaladmittancemustbereportedtoOSHAwithin24hours.1-800-321-OSHA(1-800-321-6742);www.osha.govOSHAreportingrequirements:https://www.osha.gov/pls/oshaweb/owadisp.show_document?p_table=standards&p_id=12783

b. Employeesmustreportinjuriestotheirsupervisorordesigneeimmediately.

Thesupervisorisresponsiblefornotifyingthesuperintendentordesignee.

c. Uponinjury,employeesmustcompleteEmployeeROI-ReportofOccupationalInjury(StateofAKForm07-6100).Theformcanbefoundonthedistrict’swebsiteorathttp://labor.alaska.gov/wc/pdf_list.htm.Iftheemployeeisunabletocompletetheform,itmustbecompletedbyadesignee,whichmaybeaco-worker,witness,orfamilymemberwhoeitherhasknowledgeoftheinjuryorcanrecordtheemployee’snarrationoftheevent.Submitthisformtothesupervisorordesignee.

SOPNo.3-Workers’Compensation

d. UponreceiptofanEmployeeROI,thesuperintendent,supervisor,ordesignee

mustcompleteEmployerROI(StateofAKForm07-6101).Thisformcanbefoundonthedistrict’swebsiteorathttp://labor.alaska.gov/wc/pdf_list.htm.Thisformmustbecompletedandsentto[ResponsibleParty]withinseven(7)daysfromthedateofinjury,exceptasnotedinparagraph(a)above.

e. Whentheinjuredemployeegoestoaphysicianorhospital,he/shemust

informthephysicianthatitisajob-relatedinjurysothephysicianwillcompleteandmaila“Physician’sReportofInjury.”

f. Theinjuredemployeewillreceiveonecopyofthecompletedclaimformand

mustreadalltheinstructionsandinformationprovidedonthebackoftheform.

g. Workers’compensationclaimsmustbesubmittedtotheAlaskaDepartmentof

Laborandthedistrict’sWorkers’compensationinsurerwithinten(10)daysoftheinjury.Acompletedcopyoftheworkers’compensationformmustbefiledintheemployee’sHRhealthfileandacopymustbesenttopayroll.

h. RetainWorkers’CompensationrecordsasrequiredbyASLAM/DEEDRecords

RetentionSchedule(seeREFERENCESbelow).6. GENERALPROCEDURES:

a. Aphysician’sreleaseisrequiredforanemployeetobeabsentfromworkandbeforeanemployeemayreturntoworkduetoanwork-relatedinjuryifmedicalattentionwasobtained.Thisprotectstheemployeefrompotentialreinjury.

b. Workers’Compensationwillreimbursetheinjuredemployeeforexpenses

incurredingoingtoaphysicianorhospital.TheemployeeshouldkeepallreceiptsandsubmitthemtothecurrentWorkers’Compensationinsurancecarrierifthephysicianorhospitaldoesn’tsubmitthemontheemployee’sbehalf.Thefirstthreedaysoffworkasaresultofworkrelatedinjurymaybechargedagainsttheemployee’saccruedleaveorleavewithoutpay,accordingtogoverningdistrictpolicyorCBA.

c. Thebusinessmanagershouldcontinuetosubmittimesheetsfortheinjured

employee,showingnohoursworked,andthattheemployeeisreceivingWorkers’Compensationfromtheinsurancecarrierandisnotreceivingpayfromthedistrict.

SOPNo.3-Workers’Compensation

d. TheemployeewillnotbecompensatedforlostsalarybyWorkers’Compensationiftheirinjuryresultedinworkabsenceof3daysorless.Inthatcaseasickleaveorpersonalleaveformshouldbecompleted.

e. Ifanemployeemissesmorethan3daysofwork,Workers’Compensationpays

approximately66%oftheirregularsalaryforthedaysabsentduetotheinjury(Workers’Compensationbenefitsarenottaxed).ItisunlawfulforanemployeetoclaimbothsickleaveandbepaidfromtheiremployerforthedaysabsentduetoaninjuryandclaimWorkers’CompensationforthosedaysandbepaidbytheWorkers’Compensationinsurancecarrier.(ItisunlawfultoreceivepayfromboththeemployerandtheWorker’sCompensationcarrier.)

REFERENCES: ASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdf REVISIONDATE:[XX/XX/XXXX]EXHIBITS: OSHA:1-800-321-OSHA(1-800-321-6742);www.osha.gov

OSHAreportingrequirements:https://www.osha.gov/pls/oshaweb/owadisp.show_document?p_table=standards&p_id=12783

AlaskaDepartmentofLabor:http://labor.alaska.gov/wc/pdf_list.htm AlaskaForm07-6101-EmployerReportofOccupationalInjury AlaskaForm07-6100-EmployeeReportofOccupationalInjury[Insertdistrictworkers’compensationcarrierinformationandcertificateofinsurance]

ALASBOSCHOOLDISTRICTSOPNo.4-PAYROLLPROCESSING

1. PURPOSE:Toestablishproceduresforinitiating,processing,authorizing,reviewingandrecordingpayrolltransactions.

3. RESPONSIBILITY:BusinessManagerordesignee

4. PROCEDURES:Thefollowingproceduresshouldbefollowedforcompleting

transactionsinthepayrollcycle:

a. EMPLOYEEANDPERSONNELRECORDS

1. Thedistrictwillmaintainanemployeefilewhichcontainsacopyofthecontractofemployment,relevanttaxanddeductioninformation,W-4,acurrentpersonnelactionformwhichincludessalaryinformationandaccountcoding,andanyotherinformationthatisrelevantand/ornecessaryforpayrollprocessing.

2. AllpersonnelchangeswillbepreparedbyHRordesigneeandsigned[e-signedorwetsigned]and/orapprovedbythesupervisor/superintendentordesignee.

3. Allchangestothemasterpersonnelfileinsoftwaresystemwillbereviewedandapprovedbythebusinessmanagertomaintaininternalcontrol.[Reviewandapprovalprocessmayvarybasedonadistrict’sautomatedcapabilities.]

4. Thebusinessmanagermustbeimmediatelyinformedofanyemployeeterminations.Theterminatedemployee’srightstoaccessthecomputersystemmustbeimmediatelyremoved,andHRordesigneewillconductanexitinterview.

5. Employeesmusthaveallhirepaperworkcompletedbeforeapaycheckwillbegenerated.

6. RetainemployeepayrollrecordsasrequiredbyASLAM/DEEDRecordsRetentionSchedule(seeREFERENCESbelow).

b. PROCESSINGPAYROLLTRANSACTIONS[Processmayvarybasedonadistrict’sautomatedcapabilities.]

SOPNo.4-PayrollProcessing

1. Timeclock/sheet[time]informationshouldbecompletedandapproved

bytheemployeeandtheirsupervisorbeforeitisdeliveredtothepayrolldepartment.

2. Thebusinessmanagerordesigneewillreviewthetimedataforaccuracy. 3. Timeisenteredintosoftwaresystem. 4. Errorsidentifiedarecorrected;adjustmentsmadetothetime

informationarecommunicatedtotheemployeeandsupervisor. 5. Thebusinessmanagerordesigneewillprepareapro-formaor

preliminarypayrollforeachpayperiod. 6. Superintendentordesigneewillreviewandapprovethepro-forma

beforepayrollisprocessed. 7. TheSuperintendentwillreviewandapprovethecheckregisterand

transmittalfilefordirectdeposits. 8. BusinessmanagerordesigneewillprocesstheACHfilewiththebank. 9. Paystubswillbedistributedbythebusinessmanagerordesigneeto

employees. 10. Thebusinessmanagerordesigneeshallprocessallpayrollliability

paymentsaccordingtofederal,state,andlocalrequirements.Allpayrollaccountsshouldbereconcileduponthecompletionoftheliabilitypaymentsandbeforetheendofthemonth.

11. Thegeneralledger(GL)shouldbereviewedaftereachpayrolltoensureGLaccountsarereconciled.

c. PAYROLLADVANCES[Alternate1.Thedistrictdoesnotprovidepayroll

advances.]1. Payrolladvancesarediscouraged[Alternate:orlimitedto[X]advances

peremployeeperfiscalyear]. 2. TheSuperintendentordesigneemayapproveapayrolladvancefor

documentedextraordinarycircumstances. 3. Innoeventshallanypayrolladvanceexceedtheamountofthenextnet

paycheck. 4. Payrolladvancesrequestedrelativetoyearendleavecashoutswillnot

beapproved. 5. Thebusinessofficerequiresaminimumof[X]daystoprepareapayroll

advance.

d. REPORTINGPAYROLLTRANSACTIONS

1. Payrollexpensesshouldbecomparedwithbudgetedamountsbythesuperintendent,businessmanagerandsitesupervisorsona[monthly]basis.

SOPNo.4-PayrollProcessing

REFERENCES:[InsertBoardPolicy,AdminRegulation,orreferencetoapplicablegoverningdocument]ASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdf]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

ALASBOSCHOOLDISTRICTSOPNo.5-PURCHASING

1. PURPOSE:Toensurepurchasesaremadeinatimelymannerandtoprotectandmaximizethevalueofpublicresources,educationalandsupportprogramsbysafeguardingpublicassetsthroughinternalcontrolsandprocedures.

2. AUTHORITY:BoardofEducation,Superintendentordesignee

3. RESPONSIBILITY:Itistheresponsibilityoftheemployeetoinitiatetherequisition,

thebudgetsupervisor(s)toapproveitandtheaccountingclerktoprocessapprovedrequisitionsbyprintingthepurchaseorder(s).TheSuperintendentordesigneewillsignallpurchaseorders.

4. GENERALPROCEDURES:Thefollowingproceduresshouldbefollowedinall

instancesforpaymentstovendorsforgoodsandservices.

1. Allpurchasesrequireapprovalbeforethetransactionoccurs.Unapprovedpurchaseofgoodswillbereturnedtothevendoratthepurchaser’sexpense.Unapprovedpurchaseofservicesmayresultindisciplinaryaction.

2. AllpurchasesusingfederalfundsmustfollowOMBGuidance2CFRTitle2

Vol1,Part200,commonlyknownasUniformGuidance(UG).Seesections200.317through200.326.

3. Employeesmaynotmakepurchasesusingtheirownfunds

andthenseekreimbursementfromthedistrictwithoutpriorapproval.

4. Requisitions,particularlygrantfundedrequisitions,mustbesubmittedby[March1]toensuredeliveryofgoodsorservicesandpaymentbyJune30.

5. [Districtswithautomatedpurchasingprocesseswillneedtoupdatethis

sectiontoreflectthestepsinvolvedwithintheirdistrict.]

6. TheStateofAlaskahascontractsformanytypesofitems.Schooldistrictsandpoliticalsubdivisionscantakeadvantageofthesecontracts,andnegotiatedcostsmaybelowerthanschooldistrictscanobtainontheirown.(AS36.30.700)See:http://doa.alaska.gov/dgs/polisubs/.

SOPNo.5-Purchasing

7. Inaddition,therearepurchasingcooperativeswithloworno-costmembership(USCommunities,KCDA,NationalIPA,etc.)thatofferpre-bidcontractsforcertainitemstoschooldistricts.

a. ORIGINATOR’SRESPONSIBILITY:Theoriginatoroftherequisitionshouldbethe

schooldistrictemployeewhoisrequestinggoodsand/orservicesfromavendor.1. Theoriginatormustenterallappropriateinformationontherequisition

includingusinganapprovedvendor,program/grantchargedandplacehis/herinitialsatthebottomoftheprintedcopyorsendasanemailattachmenttothesupervisorforapproval.[Note:District’smayhavedifferentproceduresrelativetoaddingnewvendorsandthehandlingoffreightcosts.]

2. Estimatedfreightorpostageshallbelistedontherequisition.Becertaintodefinetheshippingmethod(e.g.airfreight,insuredparcelpost,etc.).

3. Orderpre-planningisstronglyencouraged;failuretoplanisnottheresponsibilityofthepurchasingdepartment.

4. Scanandemailtheapprovedrequisitiontothebusinessoffice.Retaintheoriginalandnotethescandateonit.

5. Forordersover$3,500,contactthe[BusinessManager]ordesigneeforassistance.

NOTE:The“shipto”areamustbecompletedwiththenameandaddressof

Alternative1:Oneoftheschooldistrictlocationsandshallincludethe

originator’sname.Alternative2:Thedistrict’scentralreceivingaddressandshallinclude

theoriginator’sname.

EXAMPLE: ALASBOSchoolDistrict Attn:JamesSmith P.O.Box157 ALASBO,AK99829 (907)945-3611Districtpurchasesmaynotbeshippedtoanemployee’shomeaddresses.

b. BUSINESSMANAGER’SRESPONSIBILITY:

1. Determinevalidityandnecessityofrequesteditemsarealignedwith

schoolanddistrictgoalsandfollowpurchasingguidelines.Disapproveunnecessaryrequests.

SOPNo.5-Purchasing

2. Theentirerequisitionshouldbecheckedforerrorsandreturnedtotheoriginatorforcorrection,ifnecessary.

3. Theproperaccountcodeorcodesmustbeplacedontherequisitionwithadollarbreakdownbetweencodes.(Codingofitemsshouldbecompletedbasedontheitemandnotthebudgetlineitemwheremoneyisavailable).Purchaserequisitionswillbereturnedifaccountcodesarenotincluded.

4. Ifitisdeterminedthatthereissufficientmoneyinthatlineitemofthebudget,therequisitionshouldbeprintedandsignedtoindicateapprovaloftheorder.

5. Ordersfor[$3,500*]ormoremustconformtoBoardPolicy[3311*]whichstatesthattheremustbethreecompetitivebids.PurchasesusingfederalfundsmustconformtoUniformGuidance.See4.2above.

c. ACCOUNTINGCLERKSRESPONSIBILITY:

1. Allrequisitionsshallbecheckedforaccuracyandappropriateness.

Returninaccurateorinappropriaterequisitionstothebudgetsupervisor.2. Ifthelineiteminthebudgethasanunencumberedbalancelargerthan

therequisitionamount,itwillbeprocessed.Ifnot,replytotheoriginalrequisitionemailstatingthereasonthattherequestcannotbeprocesseduntilsufficientfundsareintheaccount.

3. Thevendormaybechangedonarequisitiontoonethatofferslowerpricesoraloweroverallcosttothedistrictifapprovedbythesite/budgetsupervisor.Alaskavendorsaregivenfirstpreference.

4. Severalrequisitionsforsimilaritemsmaybecombinedinordertoobtainquantitydiscounts(normallydoneforschoolstart-upsupplyorders).

5. Ordersfor[$3,500*]ormoremustconformtoBoardPolicy[3311*].PurchasesusingfederalfundsmustconformtoUniformGuidance.See4.2above.

6. Aftertherequisitionmeetstheguidelinesabove,apurchaseorderwillbeprintedandappropriatesignatureobtained.Purchaseorderswillbeprintedandtransmittedtovendorswithin3daysofbeingreceivedbytheBusinessOffice.

7. TheoriginalPOwillberetainedbythebusinessoffice,acopywillbeemailedorfaxedtothevendor,andcopywillbescannedtotheschool/originatormarked‘copy.’

5. CREDITCARD(P-CARD)PURCHASES;thefollowingproceduresshallbefollowed:

a. Seethe[PurchasingCardManual]foradditionalinformation.

b. Allcardholdersmustcompleteapurchasecarduseagreement.

SOPNo.5-Purchasing

c. Fundsmustbeavailableinbudgetaccountsusedforcreditcardpurchases.

d. Acopyoftheconfirmedpurchasemustbesubmittedmonthly.

e. Alogofallcreditcardtransactionsmustbesubmittedattheendofeachmonth;accountcodesarerequired.

f. Failuretocomplywiththeseproceduresmayresultinterminationofcredit

cardprivileges.

6. PETTYCASHPURCHASES:Pettycashfundsarebeingdiscontinuedinmanydistricts.Ifpettycashfundsarestillinuse,originalreceiptsarerequiredforpettycashreimbursement.Pettycashboxesmustbekeptinasecurelocationandreconciledmonthly.

7. OTHERPURCHASINGPROCEDURES:Thefollowingproceduresshouldbefollowed

whenappropriate:

a. PHONEORDERS:Onrareoccasions,andforemergenciesonly,andonlybythebusinessoffice.Itmaybenecessaryforanordertobecalledtoavendortospeedupthereceiptofthegoodsorservices.Inthiscase,apurchaserequisitionmaysufficeinsteadofissuingaPO.CalloremailtheBusinessManagerforapproval.Ifthebusinessmanagerisunavailablethenaskforthepurchasingspecialist.1. Furnishvendorname,accountcodeandtotalamount.2. Whenthevendoriscalled,informthemthattheywillbereceivinga

purchaserequisitioninthemailandmakecertainthatyouspecifythemannerinwhichthegoodsaretobeshipped(airmail,freight,etc.).

3. Write“ConfirmationofPhoneOrder”ontherequisitionandsendittothepurchasingclerk.

b. ORDERS“ONAPPROVAL”AREPROHIBITED:Invoicesreceivedbytheschool

districtfromvendorsrequestingpaymentforgoodsand/orservicesthatwererequestedbyanemployeewhodidnotfollowtheaboveprocedureswillnotbehonoredbytheschooldistrict.Thesevendorswillbereferredtotheemployeetocollectthebilledamount[ortheemployeewillprovidewrittenauthorizationfortheschooldistricttomakepaymentanddeducttheamountfromanymoniestheschooldistrictowestheemployee].

c. TRAVEL:Requisitionsforalltravel,includingairfare,hotel,andrentalcar

(accompaniedbyanapprovedleaverequestform)willdefinethenamesofallpersonstraveling,departurepoint,destinationandreturnasappropriate,datesoftravelandpurposefortravel.

SOPNo.5-Purchasing

1. Requisitionsshouldbescannedandsenttothebusinessoffice[threeweeks]inadvanceofthedeparturedatetoallowtimeforprocessingandtoenablethedistricttoreceivethebestairfareprices.

2. AlltravelmusthaveanapprovedleaveslipsignedbytheSupervisor/Advisorand/ortheSuperintendent.

3. SeeSOPNo.7-TravelProceduresformoreinformation.

d. RetainpurchasingrecordsasrequiredbyASLAM/DEEDRecordsRetentionSchedule(seeREFERENCESbelow).

REFERENCES:[BP3300–Expenditures/ExpendingAuthority;BP3310–PurchasingProcedures;BP3311–Bids;BP3314–PaymentforGoodsandServices;BP3315–RelationswithVendors ASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdf OMBGuidance(UniformGuidance),2CFRTitle2Vol1,Part200.https://www.gpo.gov/fdsys/granule/CFR-2014-title2-vol1/CFR-2014-title2-vol1-part200/content-detail.htmlhttps://www.gpo.gov/fdsys/pkg/CFR-2014-title2-vol1/pdf/CFR-2014-title2-vol1-part200.pdf] REVISIONDATE:[XX/XX/XXXX]EXHIBITS:PurchasingChart;PurchasingDeadlines

8/1/2017

Purchase Total Primary Methods Secondary Methods Notes•Including airfare, ground trans, lodging, and registration fees

•Secondary methods only in specific Finance-approved circumstances

•Check request for vendors that do not accept P-Cards or after P-Card purchase cut-off date

•POs occasionally used for summer purchases with Finance pre-approval

•P-Card use not allowed for non-travel purchases over $1000 without Finance pre-approval

•Contracted services require an MOA with a PO

PO •Contracted services – PO plus PSA or JSD contract

plus two informal quotes•Check requests for this purchase total range are extremely rare – Finance and/or Admin Services pre-approval required

PO •Purchases over $25,000 require Administrative Services approval

plus two informal quotes and Admin Svcs approval

•Contracted services – PO plus PSA or JSD contract

•PO plus two formal quotes and Admin Svcs approval for single year contracts•Attorney review•PO for annual portion in this range for multi-year contracts

•Contact Administrative Services

•Attorney review

•PO for annual portion in this range for multi-year contracts

Shared/Administrative Assistants/Finance

2017 Purchasing Chart

P-Card PO/Check Request

$1 – 999 P-Card Check Request

$50,000 - $149,999 PO or RFP followed by PO None

$150,000+Formal bid or RFP followed by PO

$1000 – 3499 PO Check requests

$3500 – 24,999 Check requests

$25,000 – 49,999 None

Travel

FY17 Year-EndPurchasing Deadlines

Cut-off DateSchools & School-Year

ProgramsFull Year Programs Summer School Programs

April 14Out-of Town PO's and

P-Card Purchases2

April 28Emergency PO's w/ D. Means

approval

May 10 Out-of Town PO's

May 15In-town PO's1 andP-Card purchases2

May 26 LPO's, Costco

May 30 Teacher Discretionary Requests

May 31 In-town PO's1 Out-of Town PO's

June 9Mileage reimbursement

requestsEmergency PO's w/ D. Means

approvalEmergency PO's w/ D. Means

approval

June 15 In-town P-Card purchases2

and LPO's.In-town PO's and P-Card

purchases2.

June 20 Costco LPO's

July 7Mileage reimbursement

requestsLPO's and mileage

reimbursement requests

1In-Town PO's are defined as vendors and items that are in Juneau at the time of purchase.2 P-Cards have the same year end purchase restrictions as PO's. Out-of-town purchases are defined as a vendor either in Juneau or not and items that must be shipped to Juneau. 3Please encourage teachers to purchase out-of-town discretionary items as early as possible to align with regular District purchasing policies.

ALASBOSCHOOLDISTRICTSOPNo.6-RECEIVING

1. PURPOSE:Toestablishproceduresforinformingthebusinessofficeofthequantityandqualityofitemsreceivedsothatvendorsmaybeproperlyandpromptlypaid.

3. RESPONSIBILITY:Allbudgetsupervisorsareresponsibleforensuringcompliance

withthisprocedure.

4. REPORTING:Acopyofthepurchaseorder(PO)willbeusedtoreportreceivinginformationasfollows:a. Thepersonreceivingtheitemswilltakeaninventoryuponreceiptandenter

thequantityofitemsreceivedonthepurchaseordercopy.

b. Ifallitemsonthepurchaseorderhavebeenreceived,signanddatethecopyofthePOatthebottomrighthandcornerinthespaceallocatedforthispurposeputitintheoutstandingaccountspayablefilealongwiththepackingslip.

c. Ifonlyapartialshipmentisreceived,makeaphotocopyofthePO,checkoff

theitemsreceived,signanddatethecopyandputitintheoutstandingaccountspayablefilealongwithacopyofthepackingslip.WhenallitemsontheoriginalPOhavebeenreceived,signanddatethecopyofthePOatthebottomrighthandcornerandputitintheoutstandingaccountspayablefile.

d. Whenavailablethefreightbillshouldbefiledwiththepaymentrecord.

NOTE:Thepersonwhoreceivesthematerials(orthepersonresponsibleforattachingfixedassettags)notedabovewillalsoberesponsibleformarkingallequipmentboughtunderexpenditureobjectcode510withthefixedassetinventorytag(furnishedbythebusinessoffice).ThebusinessmanagershallmaintaintheDistrict’sfixedassetinventory.

[DistrictswithautomatedreceivingprocesseswillneedtoupdatethissectiontoreflectthestepsinvolvedwithintheDistrict.]

REFERENCES:[BP3310–PurchasingProcedures;BP3314–PaymentforGoodsandServices;BP3440-Inventories]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

SOPNo.7-TRAVELEXPENSEAPPROVALANDREIMBURSEMENT

1. PURPOSE:Toestablishuniformproceduresfortravelauthorizations,arrangementsandreimbursement.Travelrequestsmaybehonorediffundingisavailableandifthefollowingrequirementsaremet:

3. RESPONSIBILITY:Principals,budgetsupervisors,andtravelers.

4. PROCEDURES:Thefollowingareproceduresfortravelapprovalandreimbursement(documentswillbecompleted,scanned,andemailed).SeeadditionalinformationinSOPNo.5-Purchasing.

[Reviselanguageforautomatedtravelandleaverequestmethods.]

a. Twoweeksbeforetravel(2weeksprior*)–securetravelpermissionbycompletingTravelForm(locatedontheALASBOwebsite).ThebudgetsupervisormustsignthetravelformandforwardittotheDistrictOfficeforprocessing.Acopyofthemeetingnotice,brochure,email(whateverisavailablethatdocumentsthedaysinvolved)mustaccompanytheTravelRequestForm.Siteadministratororgrantadministratormustprovidetheaccountcodethatwillcovertravelexpenses.

b. Plansmustbebasedupontheleastexpensiveairfareandthefirstavailable

returnflight;extendedpersonalstaysinconjunctionwithDistrictbusinessisdiscouraged.However,itisrecognizedthatemployeesmustoccasionallyattendtopersonalbusinesswhiletravelingondistrictbusiness;therefore,useofpersonalleaveinconjunctionwithDistrictbusinessmaybeapprovedonacase-by-casebasisbytheemployee’ssupervisorandthebudgetsupervisorlimitedto[x]days.**Employeesmustpersonallypayforallrelatedexpensesforpersonaltravelincluding,butnotlimitedto:extrahotelnights,groundtransportation,additionalairfare,andmeals.Nopersonmayauthorizefundsforhis/herowntravel.Nopersonmayauthorizefundsthatarenotunderhis/hersupervision.

ARequestforLeaveformmustaccompanyallTravelForms.Employeestravelingondistrictbusinesswilluseprofessionalleave,exceptasnotedinsection5-StudentTravel.

SOPNo.7-Travel

c. A[POand/orP-CardPurchaseOrder]shouldbeusedforDistricttravelforpaymentoftravelexpensessuchashotel,airfare,groundtransportationandeventregistration.Unapprovedtravelcostswillnotbereimbursed.

d. Theuseofacompanionfarefordistricttravelmustbepre-approvedbythe

[BusinessManager].Whenusingacompanionfarecoupon,bookthelowestpricedfare.Thedistrictassumesnoliabilityfortheuseofacompanionfareticket.[Districtsneedtodetermineifemployeegetsreimbursedforairfareorifemployeereimbursesthedistrictforthecompanionfairportionofthetravel.]

e. AperdiemcheckwillbeprocessedbasedontheTravelFormandissuedtothe

travelerperdistrictpolicy.

f. Budgetedfundsmustbeavailableintheappropriateaccountandtheimmediatesupervisormustapprovealltravel.

g. Approvedtravelisrequiredfortheemployeetobecoveredbythedistrict’s

travelinsuranceandworkerscompensation.

h. Travelerwillnotbereimbursedforpersonalawardmilesused.

i. Districttravelonpersonalaircraftisstrictlyprohibited.Theuseofpersonalaircraftisexcludedfrommostschooldistrictliabilitypolicies.

j. Outofstatetravelmustbepre-approved[60]daysinadvance.

k. Allreceiptsmustbeturnedinwithin[30]daysofthereturntraveldate.

l. Baggagechargespaidorreimbursedbythedistrictwillbelimitedtopersonal

andDistrictbaggagenecessarytocarryoutdistrictbusiness.Baggagemustbeshippedbythemosteconomicalandpracticalmeansavailable,andthereasonforincurringexcessbaggagechargesmustbeexplainedonthetraveler’sexpensereport.

m. Thedistrictwillnotberesponsibleforpaymentofpenaltiesforguaranteesof

reservationsnotcanceledduetothetraveler’snegligence.Ifatravelerdeterminesheorshewillnotuseaccommodationsthatwerereserved,thetravelerisresponsibleforreleaseofsuchreservationswithinthetimelimitsspecifiedbythecarrier,hotelorothervendor.

n. Voluntarytravelchangesandsecondsectionforinvoluntarytravelchanges.

Anyunusedticket,orportionofticket,fortravelthatwascanceledorterminatedshortofthescheduleddestinationshallbeattachedtoanappropriatelynotedexpensereportrequestingthatarefundbeobtainedfromthecarrier,travelagency,orothervendor.Voluntarytraveldelayincentives

SOPNo.7-Travel

belongtothedistrict.Ifanemployeeacceptsavoluntarydelay,theyareresponsibleforallcostsassociatedwiththatdelay.

*Airtravelrequestsmustbesubmitted[X]weeksinadvancetoobtainthebestpricing.Extenuatingcircumstances,suchasnopriornoticeofneedtotravel,maywarrantinitiatingthe[two(2)week]minimumleadtime.[**Districtadministratorsmustleadbyexampleotherwiseemployeemoraleingeneralsuffers.Therefore,personalleaveinconjunctionbusinesstravelshouldbekepttoaminimum.][Districtsshouldcheckwiththeirinsurancecarriertodetermineparametersrelativetoliabilityfornon-districtindividualstravelinginrentalcarsand/orstayinginhotelsorvacationrentalproperties(VRBO,AirBnB)withdistrictpersonnel.]

5. PROCEDURESFORSTUDENTTRAVEL:ALASBOAthleticDirectorordesigneeisresponsibleforcoordinatingallstudenttravelinaccordancewiththeproceduresoutlinedinthisdocumentandapplicablestudentactivitypolicies.SeeSOPNo8-StudentTravelformoreinformation.

a. Administrativeleaveorpersonalleavemaybeusedforemployeesservingas

chaperonesparticipatinginstudenttravelactivities.

6. USEOFPERSONALVEHICLES:Theuseofapersonalvehicleisstronglydiscouraged.Ifapersonalvehicleisused,thedriver’sinsuranceinformationanddriver’slicensemustbeonfilewiththedistrict.

Note:ifapersonalvehicleisusedfordistrictbusiness,thedriver’sinsuranceisprimaryifanaccidentoccurs.

7. MILEAGEREIMBURSEMENT:Useofpersonalvehiclesforbusinesspurposesis

eligibleformileagereimbursement.MileagewillbereimbursedpertheIRSpublishedrate;http://www.irs.gov/uac/2017-Standard-Mileage-Rates).

8. SAFETYANDACCIDENTREPORTING:Ifavehicleaccidentoccurs,thetravelershall:

a. Securethenamesandaddressesofallpersonsinvolvedintheaccidentandall

witnessesandownersofdamagedproperty;themake,model,registrationnumberandinsurersofallvehicles.

b. Notifythestatetroopersorlocalpoliceimmediately.

c. Makenostatementtoanyone,excepttheproperauthorities,astowhomay

havebeenatfaultnoranystatementwhichmayevenremotelybeinterpreted

SOPNo.7-Travel

asanapologyorasanacknowledgementofanyresponsibilityfortheaccident(todosomayadverselyaffecttheabilitytorightfullydefendtheSchoolDistrictortheindividualmakingsuchstatementsinpotentiallegalproceedings).

d. Reporttheaccidenttotheimmediatesupervisorand[BusinessManager].The

Districtmayrequestdocumentationdetailingtheaccident.

e. Ifanemployeeisinjured,followtheproceduresinSOPNo.3-Workers’Compensation.

REFERENCES:[BP4133–TravelExpenses]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[AddDistrict’sTravelForm,LeaveRequestForm]

ALASBOSCHOOLDISTRICTSOPNo.8-STUDENTTRAVEL

1. PURPOSE:Toestablishuniformguidelinesforapprovalofandfiscalaccountabilityforstudenttravelandtravelstudyprograms.

3. RESPONSIBILITY:Principalsareresponsibleforensuringcompliancewiththese

procedures.Sponsorsofthestudentsinvolvedshallensurecomplianceastripsareinprogress.(SeeSchoolBoardPolicyBP[3541.1])

4. PRE-TRAVELPROCEDURE:ThePrincipalisresponsibleforfollowingallstepsinthe

authorizationforstudenttravel.AllDistrictpurchasingandtravelproceduresmustbefollowed.SeeSOPNos.5-Purchasingand7-TravelProcedures.

a. Fundraisingforstudenttripsmustcomplywithdistrictpolicyincludingpre-

approvalbysuperintendentordesigneepriortofundraisingactivitiescommencing.SeeSOP16FundraisingActivities.

b. CompletetheStudentTravelRequestformandsubmittotheSuperintendent

forapproval.Prepareandsubmitthisformaminimumof[two(2)weeks]inadvance.AnystudenttraveloutofstatemustbeapprovedinadvancebytheBoard.

c. Afterreceivingapprovalforthestudenttravel,completethePaymentRequest

formforstudentandchaperoneperdiemandsubmittotheBusinessOffice.Pleaseprovideatleasttwo(2)weeksinadvancetoallowforcheckprocessingtimeincludingmailtimebacktothesite.

d. Completeallothertravelrelatedrequisitions(airfare,hotel,carrental),obtain

supervisorandPrincipalapprovalandsubmittotheBusinessOffice.Again,providetheserequisitionsatleasttwo(2)weeksinadvance.

e.UponreturnsubmitallreceiptsandanyremainingcashtotheAccountsPayable

Specialist.

f. Outofstatetripsmustbepre-approvedbytheBoardofEducations[XX]daysbeforethetripisscheduled.

g. Consentandemergencymedicalinformationformsmustbecompletedbefore

travel

SOPNo.8-StudentTravel

h. Whenstudentsaren’tstayinginahotelorataschool,signedparentconsentformsarerequiredacknowledgingstudentswillbestayinginapersonalresidence.

i. Foranystudentrelatedtravel,any/allchaperones(non-districtemployees)are

requiredtogothroughthedistrictvolunteerapprovalprocessinadvance.

j. Administrativeleaveorpersonalleavemaybeusedforemployeesservingaschaperonesparticipatinginstudenttravelactivities.

5. DURINGTRAVELPROCEDURE:Studentsmustbeescortedandappropriately

supervisedduringtheirtravel.

a. Inrarecasesandwithpriorapprovalfrom[superintendentordesignee],itisacceptableforachaperonetoplacestudentsonanairplane[orferry]andtoarrangeforthemtobemetattheirarrivalbyanotherchaperone.

[Thisisonlyallowedfornon-stoptravelifadistricthasapolicypermittingit.Further,districtliabilityforsuchapracticeshouldbeevaluatedwithinsurancebrokerand/orattorney.]

b. Coldweatherclothingisrequiredwhentemperaturesfallbelow[x]degrees.

c. Individualswhohaveagreedtobechaperonesmustfollowdistricthousing

requirements.[Districtpolicyorproceduregoverningstudentactivitiesandchaperones.]

d. Ifastudentviolatesschoolpolicytheymaybereturnedhomeearlyatparent

orguardian’sexpense.

6. POST-TRAVELPROCEDURE:ThebuildingprincipalshallsubmitacompleteaccountingoffinancesandatripreporttotheBusinessOfficewithin[30]daysofthelastdayoftravel.

REFERENCES:[BP6153–School-SponsoredTrips;BP3540–Transportation;BP3541.1–School-RelatedTrips]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[AddDistrict’sStudentTravelRequestform]

ALASBOSCHOOLDISTRICTSOPNo.9-ACCOUNTSPAYABLEPROCESSING

1. PURPOSE:Toestablishproceduresforinitiating,processing,authorizing,reviewingandrecordingaccountspayabletransactions.

3. RESPONSIBILITY:[BusinessManager]andAccountingpersonnel

4. PROCEDURES:Thefollowingproceduresshouldbefollowedforgeneratingaccounts

payablechecks[adjustasneedtomeetautomatedprocessdescriptions].

a. RECORDINGPURCHASESANDEXPENSES1. Purchaserequisitionsshouldbepreparedandapprovedbythesupervisor

andsenttotheBusinessOfficeforprocessing.SeeSOPNo.5-Purchasing.

2. Reconcile,code,andenterpurchaserequisitions,supplierinvoices,P-cardreceiptsandreceivingreportsintothesoftwaresystem.

3. BudgetsupervisorsmustcompareexpenditurestobudgetseachmonthThe[BusinessManager]willreviewvariances.

b. CASHDISBURSEMENTS

1. AllcashdisbursementswillbeprocessedthrougheitherAccountsPayableorPayroll.Undernocircumstancesshallanycashdisbursementoccuroutsideoftheseprocesses,i.e.fromcashdeposits[exceptasnotedin5.PettyCashinthisSOP(ifapplicable)].SeeSOPNo.15-CashHandling.

2. Theaccountingclerkpreparesaninvoicebatchevery[two(2)]weeksandsubmitsittothe[BusinessManager]forapproval.

3. Theinvoicebatchandsupportingdocumentation(i.e.purchaseordersandinvoices)areapprovedbythebusinessmanager,asindicatedbysignatureorinitials.

4. Checksareprinteduponapprovaloftheinvoicebatch.5. TheSuperintendentordesignee,reviewsandapprovesthecheck

registerbeforechecksarereleased,asindicatedbysignatureorinitials.6. WiretransfersareapprovedbytheSuperintendentordesigneebefore

transmission.7. Bankreconciliationsarepreparedmonthly(seeSOPNo.12-Bank

Reconciliations).

c. PAYABLELEDGERMAINTENANCEANDFINANCIALREPORTING

SOPNo.9-AccountsPayableProcessing

1. Onlythe[BusinessManager]mayauthorizechangestovendormaster

files(e.g.newsuppliersandchangesinsupplierdetails).2. Theaccountspayablegeneralledgeraccountisreconciledbythe

[BusinessManager]ona[monthly]basis.3. Openpurchaserequisitionsandpurchaseordersarereviewedmonthly

bytheBusinessManagerand/orAccountingClerk,asindicatedbysignatureorinitials.

5. PETTYCASH:ItisrecommendedthattheuseofPettyCashboxesbereduced

throughP-Cardprogramsorotherpurchasingmeanstoprovideadequateinternalcontrolovercash.IftheuseofPettyCashisnecessary,thefollowingproceduresareadvised.

a. OriginalreceiptsarerequiredforPettyCashreimbursement.

b. UptotwopeoplemaybedesignatedascustodiansofPettyCash.Physical

accesstoPettyCashislimitedtothecustodian(s).

c. Aseparatenon-custodianshouldreconcilePettyCashatleast[monthly].

d. Theprincipal,whoisneitheracustodianorreconciler,shouldapproveallreconciliationsofPettyCash.

e. SubmitreconciliationsassupportforrequestsofPettyCashreplenishmentto

the[AccountsPayable]department.6. RECORDSRETENTION:RetainAccountsPayablerecordsasrequiredbyASLAM/DEED

RecordsRetentionSchedule(seeREFERENCESbelow).REFERENCES:[BP3110–TransferofFunds;BP3300–Expenditures/ExpendingAuthority;BP3305–ElectronicFundsTransfers;BP3314–PaymentforGoodsandServices;BP3400–ManagementofDistrictAssets/AccountsASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdf]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

ALASBOSCHOOLDISTRICTSOPNo.10-BUDGETDEVELOPMENT,TRANSFERSANDREVISIONS

1. PURPOSE:Toestablishuniformproceduresfordevelopingandmakinglineitemadjustmentsonabudgetafterschoolboardapprovaloftheinitialbudget.

2. AUTHORITY:Superintendent3. RESPONSIBILITY:BusinessManagerandAdministratorsareresponsibleforensuring

compliancewiththisprocedure4. PROCEDURES:Thefollowingareproceduresformakinglineitemadjustments

(budgettransfers)onabudget.

a. BUDGETTRANSFERS:Budgettransfersinvolveaccountswithinafund.

1. The[BudgetManager]determinesthatadditionalmoneyisneededinacertainlineitemandthatexcessbudgetfundsareavailableinanotherlineitem.

2. Compilesupportingdocumentation(audittrail)includingrevised

budgets,correspondence,spreadsheets,statements,andapprovalsfromaffectedbudgetmanagerswhenappropriate.

3. SubmitBudgetTransferrequeststothesuperintendentordesigneefor

approval.[BoardPolicy#]allowsforadministrativebudgettransfersupto[X].Ifapproved,thesuperintendentordesigneeforwardstheRequesttotheBusinessOfficeforprocessing.[Maintainsegregationofduties[internalcontrol]byrequiringthatatleasttwo(2)peopleareinvolvedintheprocessingofBudgetTransfers;oneforpreparationandanotherforposting.]

4. The[AccountingTechnician]preparesaBudgetTransferJournalEntry

formaccordingtotheapprovedBudgetTransferRequestandentersitintotheaccountingsystem.Printtheentryreportfromtheaccountingsystemandcompareittotheoriginalentryformtoensuretheentrycontainsnoerrors.

5. The[BusinessManager]approvestheBudgetTransferJournalEntryand

postsitintheaccountingsystem.Signanddatethejournalentryandattachthepostingconfirmationreporttothemanualformandbackupdocumentation.

SOPNo.10-Budget

6. FilepostedBudgetTransfersinbindersorafilecabinet,separatedbymonth.PeriodicallyscanthemtoPDFdocumentsforeasytransmissiontotheauditorsduringtheannualaudit.

b. FUNDTRANSFERS:Transfersbetweenfunds(i.e.OperatingFund‘100’toFood

Servicefund‘255’)require[SchoolBoard]approval;thisapprovalmaybepartofthebudgetapprovalprocess.Followsteps(4.a.1.)through(4.a.4.)above.

c. BUDGETREVISION:Asystematicreviewofallaccountsinafund,performed

periodicallywithinafiscalyear.

1. Thegeneralandotherfund’sbudgetshallbereviewedandrevisedasnecessaryatleastonceeachyearafterthestatefundingisdeterminedbytheDepartmentofEducationandEarlyDevelopmentpertheOASIS20daycountperiod.

2. Thisbudgetrevisionshallincludeadjustmentsforthoseactuallyhiredfortheyearandanyotherbudgetchangesknownatthetimeoftheadjustment.

3. Thisbudgetrevisionmustbepreparedandapprovedsothatitmaybeusedasthebasefordevelopingthesubsequentyear’sbudget.

4. Otherfundsmayberevisedperiodicallyasneeded. 5. TheSchoolBoardmustapproveallbudgetrevisions.

d. BUDGETDEVELOPMENTFORSUBSEQUENTYEAR

1. CITYANDBOROUGHDEVELOPMENT:[Datesvarybymunicipality.

Updateasneeded.] a. TheRevenueBudgetwillbepreparedby[November1.]The

revisedcurrentyearbudgetwillbeusedasthebasisforthesubsequentyear.

b. ThePreliminaryBudgetforthesubsequentyearwillbecompletedby[November10]topresentinformationtothe[CityCouncil/Borough]thatmayoperateonacalendaryearbasis.

c. Therewillbe[X]readingsofthebudget:[1)February,2)March,and3)April].

d. Perstatestatute,thebudgetmustbepresentedtothe[City/Borough]byMay1orearlierassetforthinthecity/boroughordinanceannually.

e. Although,[X]readingsofthebudgetallowsforpublicinput;aseparatepublicbudgethearingshouldbefacilitatedannually.

2. REAADEVELOPMENT:REAA’susethesamestepsnotedforCityor

BoroughSchoolDistrictsexceptthereisnorequirementtosubmitthebudgettotheCityorBorough.

SOPNo.10-Budget

[Districtswithautomatedbudgetrevisionprocesseswillneedtoupdatethissection.]

REFERENCES:[BP3100–Budget;BP3110–TransferofFunds;BP3311–Bids;BP3312–Contracts;BP3400–ManagementofDistrictAssets/Accounts;BP3460–PeriodicFinancialReports]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[BudgetTransferRequest]

BUDGETTRANSFERREQUEST______________________________SchoolorDepartment

______________________________________Requestedby

___________________Date

TransferToAccountNumber:

TransferFromAccountNumber:

Amount

ReferenceNumber:Receipt#,Req#,PO#,&Explanation

Explanation:__________________________________________________________________________________________________________________________________________________________AdministratorSignature/Approval_________________________________________________BusinessManagerSignature/Approval______________________________________________BudgetTransferParameters:

1. FundsmustbeintheTransferFromaccount2. Fundsmaynotbetransferredfromsalary,benefit,orutilityaccountnumbers3. Budgettransfersareinwholedollaramountsonly–nocents4. Budgettransfers$5,000orgreatermustbeapprovedbytheBoardofEducation

______________________________BudgetTransferNumberAssignedbyBusinessOffice

Note:Fundsmustbebudgetedtoanaccountbeforefundsmaybeencumbered.

SOPNo.11-ACCOUNTRECONCILIATION

1. PURPOSE:Toestablishproceduresforperformingandreviewingbalancesofaccountsonatimelybasisasstatedin[BP3460].

2. AUTHORITY:Superintendent3. RESPONSIBILITY:BusinessManagerordesignee4. PROCEDURES:Thefollowingarecontrolactivitiesforbalancesheetaccounts(assets

andliabilities),budgetvsactualrevenueandexpenditurereports,andotherrelevantreportsthatshouldbefollowedinthereconciliationofaccounts:

a. TheSuperintendentordesigneeandProgramAdministratorsreviewdetailed

financialreportsdirectlyfromthesoftwaresystemorviaonlineaccessforallaccountsonamonthlybasis.Alltransactionsarecomparedtotheapprovedbudgetand/orgrantawardoutlines.

b. Ifanyaccountshavenegativebalances,miscodingoninvoices,orothererrors,

the[BusinessManager]preparesadjustingjournalentries(AJE)tocorrecttheerrors.SeeSOPNo.13-AdjustingJournalEntriesforassistancewithAJEs.SeeSOPNo.10-Budgetforcostover/underrunsthatrequireabudgettransfer.

c. Thegeneralledgerreconciliationrecapshallbereviewedmonthlybythe

Superintendentordesignee,asevidencedbysignatureorinitials.REFERENCES:[BP3400–ManagementofDistrictAssets/Accounts;BP3460–PeriodicFinancialReports]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

ALASBOSCHOOLDISTRICTSOPNo.12-BANKRECONCILIATIONS

1. PURPOSE:Toestablishproceduresforperformingandreviewingbankreconciliationsonamonthlybasis.

2. AUTHORITY:Superintendentordesignee 3. RESPONSIBILITY:BusinessManagerordesignee 4. PROCEDURES:Thefollowingarecontrolactivitiesrecommendedforthebank

reconciliationprocess.

a. Thesuperintendentordesigneeshallreceiveandreviewallbankstatementspriortodistributiontothebusinessoffice.He/sheshallalsoreceiveandreviewreconciliationsuponcompletion.

b. Uponreceiptfromthesuperintendentordesignee,the[BusinessManager]

comparestheactivityonthestatementwiththeactivityinthecashaccountinthegeneralledgerusingthesoftwaresystembankreconciliationmodule.IdentifyandinvestigateanydiscrepanciesandprepareAJEsasneeded.Contactthebankforanyunexplainedtransactionsonthebankstatement.

c. Thefollowinginformationistypicallyincludedinthemonth-endcash

reconciliationjournalentry:interbanktransfers,interestrevenue,bankservicechargesandfees,etc.Anadjustingjournalentryshouldbepreparedtoreflectthisinformationandtheentryshouldbereviewedandapprovedbyasuperintendent.SeeNo.13-AdjustingJournalEntries.

d. Oncethemonthendjournalentryispostedandthereconciliationis

completedinthesoftwaresystem,thereconciliationand/ormonthshouldbeclosed.

e. Confirmthatthereconciledbalancematchesthegeneralledgerbalanceand

investigateandcorrectanyerrors.

f. Bankreconciliationsshallbecompletedbythe[10th]ofmonthfollowingthebankstatementdate.

g. Thereconciliationsandbankstatementsshouldbeattachedtogetherandfiled

chronologically.Allbankstatementsandreconciliationsshouldbescannedforeaseintransmissiontoauditorsduringtheannualaudit.

SOPNo.12-BankReconciliations

h. Reviewstale-datedoutstandingchecks(overoneyearpastissuedate)atleast

annually.Voidandreissuecheckswhenappropriate,andforwardoutstandingfundstotheStateofAlaskaDepartmentofRevenue-TreasuryDivisionasunclaimedpropertywhenrequired.

i. Allbankbalancesshouldbecollateralizedinaccordancewiththeboardpolicy.

REFERENCES:[BP3100–Budget;BP3200–income;BP3305–ElectronicFundTransactions;BP3452–StudentActivityFunds]4.h.http://treasury.dor.alaska.gov/Unclaimed-Property/Reporting-Unclaimed-Property.aspxREVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

SOPNo.13-ADJUSTINGJOURNALENTRIES

1. PURPOSE:Toestablishproceduresforidentifying,preparing,authorizing,andrecordingadjustingjournalentries.Themajorityofthetransactionsenteredintothegeneralledgerarethroughthecashreceipts,cashdisbursements,andpayrollprocesses.However,tomakecorrectionstoaccountbalancesortobookitemssuchasindirectexpense/revenue,prepaidexpenses,etc.,itisnecessarytoenterjournalentries.

2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:[BusinessManager]andallbudgetsupervisors4. PROCEDURES:Thefollowingarecontrolactivitiesforthejournalentryprocess.

a. Actions(b)and(c)maybeperformedbybudgetsupervisorsorthebusinessoffice.

b. Identifytheactivitytoberecordedandtheaffectedaccounts.Examplesof

activitiesincludeincorrectlystatedaccountbalances,transactionsrecordedinthewrongaccounts,write-offsofimmaterialbalances,approvedexpenditureorrevenuetransfers,automaticbanktransactions,etc.

c. Compilesupportingdocumentation(audittrail)includingoneormoreofthe

followingitems:originalentriesforcorrectingAJEs,correspondence,spreadsheets,statements,andapprovalsfromaffectedbudgetmanagerswhenappropriate.

d. The[BusinessManager]preparesanAdjustingJournalEntryformaccordingto

theinformationoutlinedinthesupportingdocumentation.

e. ThepreparersignstheJournalEntryform,attachesthesupportingdocumentation,andforwardsittothesuperintendentordesigneeforreviewandapproval.

f. Afterapprovalbythesuperintendentordesignee,the[AccountingTechnician]

entersthejournalentryintothesoftwaresystem.Printtheentryreportfromthesoftwaresystemandcompareittotheoriginalentryformtoensuretheentrycontainsnoerrors.Signanddatethejournalentryformandforwardittothe[BusinessManager]forposting.[Maintainsegregationofduties

SOPNo.13-AdjustingJournalEntries

[internalcontrol]byrequiringthatatleasttwo(2)peopleareinvolvedintheprocessingofAJEs;oneforpreparationandanotherforapprovalandposting.]

g. FilepostedAJEsinbindersorafilecabinet,separatedbymonth.Periodically

scanAJEstoPDFdocumentsforeasytransmissiontotheauditorsduringtheannualaudit.

REFERENCES:[BP3100–Budget;BP3110–TransferofFunds;BP3200–Income;BP3440.1–FixedAssetsCapitalization;BP3470–FundBalanceClassification]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[AdjustingJournalEntryform]

Alio Batch #

Reference #

Fiscal Year FY 18Month Dec

Description Account Debit Credit8 710 01 700 000 900 2100 100.008 100 00 000 000 000 0400 100.00

100.00 100.00Description: CORRECT DEPOSIT FROM 100 TO 710Comments: SMITH DONATION SHB RECORDED IN STUDENT ACTIVITIES

Prepared by: [ACCT CLERK] Date:

Approved by: [SUPT OR DESG] Date:

Entered by: [BUS MGR] Date: Posted by: [BUS MGR OR DESG] Date:

ALASBO School District ADJUSTING JOURNAL ENTRY

SOPNo.14-MEALACCOUNTABILITY1. PURPOSE:Toestablishastandardizedprocedureforthecollectionofmoniesand

formealaccountabilityfortheNationalSchoolLunchProgram.2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:TheBusinessManager,Principals,andFoodServiceCoordinator.4. PROCEDURE:Thefollowingproceduresshouldbefollowedforcollectionandmeal

accountability:

a. The[FoodServiceSupervisor]reportsallmealsservedtostudentsandadultsintheschoolsonamonthlybasisandcollectsallmoniesassociatedwithadultmeals.

b. Allmealswillbeaccountedforthroughthe[studentaccountingsystem]

softwaresystem.[Allstudentsandstaffwillreceivebarcodeinformationtousewhenparticipatingintheschoolbreakfastand/orlunchprogram.]

c. Staffmealsshallbeprepaidandaccountedforusingthedistrict’s[FoodService

software,i.e.apunchcardsystemorelectronicprocessusingstaffidentificationcardornumber].

d. The[BusinessManager]willensuremealmoniesaredepositedtothebank.

ChecksshouldbemadepayabletotheALASBOSchoolDistrict.[Alternate1:AllmealsmustbeprepaidthroughFoodServiceonlinepaymentsystemorpaidbycash.Checksarenotaccepted.]

e. Forwardacopyofthebankdepositslipandaccompanyingpaperworktothe

BusinessOffice.REFERENCES:[BP3550–FoodService;BP3553–FreeandreducedPriceMeals;BP3554–OtherFoodSales]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

SOPNo.15-CASHHANDLING

1. PURPOSE:Toestablishuniformprocedurestoproperlyaccountforreceiptofallstudentactivityandadministrativefunds.ToprovidedetailedaccountingreportsoffinancialactivitiestotheBusinessOffice.

2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:The[BusinessManager]andPrincipal4. PROCEDURE:Thefollowingarethegeneralaccountingproceduresforreceiptofall

studentactivityaccountsand/oradministrativefunds.

a. BANKACCOUNT:TheALASBOSchoolDistrictmaintainsbankaccountsat[WellsFargo].

b. CASHCOLLECTIONANDTRANSMITTAL:ALLFUNDSMUSTBEDEPOSITED

INTACTANDASSOONASPOSSIBLE.Fundsmaynotbeusedto[cashpersonalchecks,]payvendors,reimburseexpenses,payrefunds,oranyotherpurposeotherthandeposit.Undernocircumstancesmayemployeestakedistrictcashhomewiththem.FAILURETOCOMPLYWITHTHISPOLICYISGROUNDSFORDISCIPLINARYACTION.

[NOTE:Reviseasneededforcentralizedandelectronicdepositprocesses.]

1. Allcashmustbekeptinasecurelocationuntiltakentothebankfor

deposit.Ataminimum,alockedroomwithlimitedaccesscanbeusedtosecurecash.Ideally,cashissecuredinasafeinanareaoflowvisibility,i.e.backroomorinteriorroomwithoutwindows.

2. Individualscollectingcashpreparereceiptformsinduplicateforeachreceiptwiththeoriginalcopygiventotheremitterandtheduplicatecopyheldintheschoolofficeforfuturereference.

3. Allcashshallbecountedandsignedbytwoindividualswhenevertransmittedtoanotherperson.

4. Depositcashatleast[semi-monthly]ormoreoftenwhenlargeamountsarecollectedinordertosafeguardcash.

a. Remotesites:Donotsendcashbymail.Replaceallcashwithamoneyorderand/orcheckfromthelocal[PostOffice].)

5. Identifythesourceofcashwithadescription(i.e.StudentStore,Basketball,StudentCouncil,etc.)andtheappropriateaccountcodetowhichthefundswillbedebited.

SOPNo.15-CashHandling

6. StudentActivityFunds:Completeanactivityform,includingcashcount,whenreportingStudentActivitydeposits.Coinsshouldberolled.

b. CASHDISBURSEMENTS:AccountsPayableprocessesalldistrictandStudentActivity

cashdisbursements.SeeSOPNo.9-AccountsPayable.Collectedcashmaynotbeusedto[cashpersonalchecks,]payvendors,reimburseexpenses,payrefunds,oranyotherpurposeotherthandeposit.

c. CASHBOXESFOREVENTS:AccountsPayablewillprovideacheckmadepayableto

anemployeeeventsponsorfortheeventcashbox.Thisemployeeisresponsibleforcashingthechecktocreatethecashboxandtheredepositofthefundsaftertheeventhasended.

d. REVENUEANDEXPENSESTATEMENTS:[Revenueandexpensestatementsare

availableintheaccountingsoftware.ContacttheBusinessOfficeforinstructiononhowtoaccessthisinformation.StudentActivitycoachesandadvisorsmaycontactthe[AdministrativeAssistant/AthleticDirector]attheirsitetoobtaininformationabouttheirActivityaccountbalances.]

e. STUDENTACTIVITYACCOUNTBALANCES:[Coaches/Advisors/Principals]are

responsibleformaintainingapositivebalanceintheirrespectiveaccounts.Undernocircumstanceshallacluboractivityreceiveapprovaltospendfundsthatwouldexceedtheircurrentbalance.

f. BANKRECONCILIATION:SeeSOPNo.12forinstructionsonperformingabank

reconciliation.

g. SECURINGCASH:Allcashonsiteshallbekeptinalockedsafeorothersecurelocationsuchasalockedfilecabinetinalockedroomwithlimitedaccess.

REFERENCES:[BP3450–MoneyinSchoolBuildings;BP3452–StudentActivityFunds]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

SOPNo.16-FUNDRAISINGACTIVITIES

1. PURPOSE:Toestablishproceduresforfundraisingactivitiesbystudentorganizations.

2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:The[Principal]isresponsibleforensuringcompliancewiththis

policyandwillmakesureallinformationisturnedintothedistrictofficeinatimelymanner.The[BusinessManager]isresponsibleforcomplianceinvolvingStatereportingrequirementsifapplicable.

4. APPROVAL:Allfundraisingeventsoractivitiesshallbepre-approvedbythe

Superintendentordesignee.5. PROCEDURES:

a. Allclubsororganizationswillrequestpre-approvaltoraisefundsinwriting

fromthe[superintendent].Includeadescriptionofthemethodandpurposeforthefundraisingactivity.Keepacopyofthisapprovalinthefundraisingactivityfileforfuturereference.

b. Allfundraisingdepositsandwithdrawalsshallcomplywithproceduressetout

inSOPNo.15-CashHandling.ALLFUNDSMUSTBEDEPOSITEDINTACTANDASSOONASPOSSIBLE.Fundsmaynotbeusedto[cashpersonalchecks,]payvendors,reimburseexpenses,payrefunds,oranyotherpurposeotherthandeposit.Undernocircumstancesmayemployeestakedistrictcashhomewiththem.FAILURETOCOMPLYWITHTHISPOLICYISGROUNDSFORDISCIPLINARYACTION.

c. Solicitingcontributionsisnotconsideredfundraisingbutstillrequiresthe

approvalfromthe[superintendent].d. Establishinganyonlinecrowdfundingaccountrequires[board]approval.

PleaseseeSOPNo.23GrantsPurchasingProceduresformoreinformation.REFERENCES:[BP3452–StudentActivityFunds;BP3290–Gifts/Grants/Bequests]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[FundraisingRequest;FundraisingActivityInformation]

ALASBOCITYSCHOOLDISTRICT

SOPNo.17-EQUIPMENT-LENDING

1. PURPOSE:Toestablishuniformproceduresforlendingschoolmaterials,suppliesorequipmenttoindividuals,groups,ornon-schoolagencies.

2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:[Principal]ordesignee4. PROCEDURE:Thefollowingarethegeneralproceduresforallschooldistrict

materials,suppliesorequipmentloanedtoindividuals,groups,ornon-schoolagencies:

a. RequestorsmustcompleteadistrictLendingAgreementandsubmitittothe

[principalorbudgetsupervisor].TheAgreementmustlistindetailtherequesteditems,thetermdatesoftheloan,andanynotesontheconditionoftheequipmentbeforeandaftertheloanperiod.The[principalorbudgetsupervisor]mustapprovetheAgreementbeforeanymaterials,supplies,orequipmentarereleasedtoanyone.Arefundabledepositmayberequiredforequipmentvaluedover[$5000].

b. Theprincipalorbudgetsupervisormustgiveasigned,datedwrittenreceipt

whentheitemsarereturned. c. RetainacopyoftheLendingAgreementandthereturnreceiptonfileinthe

schoolordepartmentandsendacopytothe[BusinessOffice]. REFERENCES:[BP3400–ManagementofDistrictAssets/Accounts;BP3512–Equipment;BP3515.4–RecoveryforPropertyLossorDamage;BP4170–DistrictIssuedPortableTechnology]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

ALASBOSCHOOLDISTRICTSOPNo.18-EQUIPMENTINVENTORY

1. PURPOSE:ToestablishuniformguidelinestoensurethatacompleteinventoryrecordismaintainedforallaccountableSchoolDistrictproperty.Itemswhichhaveanobjectcode510(equipment)areaccountableandconsideredfixedassets.

2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:Itistheresponsibilityofthe[BusinessManager]ordesigneeto

initiateandmaintainallinventorycontrolrecordsfortheALASBOSchoolDistrict.ThePrincipalshallalsomaintainalistofequipmentassignedtotheschoolorpurchasedfromtheirbudgets.

4. DEFINITION:Thefollowingaredefinitionsofthephrases‘accountableitem’and

‘consumableitem.’Reference:DEEDUniformChartofAccounts,AppendixA.

a. Accountableitem–Anyitemwithanoriginalunitpriceof$5,000.00ormore(includingdeliveryandinstallation);havinganexpectedlifeofmorethanoneyear;isrepairable;andisanenditem(i.e.vehicle,fileserver,commercialsewingmachine).

b. Consumableitem–Anyitemwithanoriginalunitpriceoflessthan$5,000.00;

havinganexpectedlifeoflessthanoneyear;isnotrepairable,orisusedintherepairofanenditem(i.e.,partforapieceofequipment,doorreplacement).

5. EQUIPMENTPURCHASEDWITHFEDERALORGRANTFUNDS:Allequipment

purchasedwithfederalorgrantfundsmustbeusedanddisposedofaccordingtogoverningdocumentsofthefundingsource.Forequipmentpurchasedwithfederalfunds,see2CFRChapter2,Section200.313(01/01/2014Edition).

6. PROCEDURE:

a. The[BusinessManager]willinitiateanannualphysicalinventoryofallschool

districtpropertythatisaccountableatleastonceeachfiscalyear(July1ofoneyearthroughJune30oftheensuingyear).

b. Aspartoftheinventoryprocess,listswillbemadeofallaccountableitems

heldatalllocationswithintheschooldistrictandsenttoeachprincipalorbuildingsupervisor.Thelistswillshowdescription,modelnumber,serialnumber,fixedassetnumber,location,value,andquantityofeachaccountableitemheld.

SOPNo.18-EquipmentInventory

c. The[principalorbuildingsupervisor]isresponsibleforconfirmingtheannual

inventorylistingbytheendoftheschoolyear.Makenotesonthelistforitemsthathavebeenmovedtoanotherlocation,withinthebuildingordistrict,onthelist.Itemsthatcannotbefoundornolongerexistwillbedeletedfromtherecordsbyreceiptofa[SaleorDisposalofSchoolDistrictEquipment,SuppliesorMaterials]form.Theformwillstatethereason(i.e.,lost,stolen,beyondrepair,etc.).SeeSOPNo.19-Equipment-DisposalorSale.

d. Addnewacquisitionspurchasedduringtheyeartothelist.Theprincipalor

buildingsupervisorisresponsibleforaffixingafixedassettagontheitem.TheBusinessManagerwillprovidethetags.

e. Returnthelisttothe[BusinessManager]onceallrevisionshavebeenmade.

f. TheBusinessManagerwillensurethatallitemshaveafixedassettagandthat

thedistrict’smasterinventorylistisupdatedaccordingtotherevisedlistsfromthesites.

g. Itemsthatdonotfallwithinthe‘accountableitem’definition,buthavevalue

andaremobile(i.e.computers,cellphones,GPSs,TV/VCRs,faxmachines,digitalcameras,etc.)shallhavealternatetagsandbecontrolledatthesitesorbuildingswithaprocesssimilartothatdescribedabove.

Note:Itisrecommendedthateachteacherbegivenalistoftheequipmentintheirroomatthebeginningoftheyearsotheymayaccountforthatequipmentattheendoftheyear.ThisprocessshouldbedocumentedbythePrincipal.Itisrecommendedthatdistrictsprogresstowardabarcodesystemforequipmenttagging.REFERENCES:[BP3440–Inventories;BP3400–ManagementofDistrictAssets/Accounts]DEEDChartofAccounts-AppendixA:Equipmentvs.Supplyflowchart2CFRChapter2,Section200.313(01/01/2014Edition)REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

SOPNO.19-EQUIPMENT-DISPOSALORSALE

1. PURPOSE:Toestablishuniformsaleordisposalproceduresthatcomplywithdistrictpolicy.

2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:Superintendentordesignee,principal,andBusinessManager4. PROCEDURE:Thefollowingarethegeneralproceduresforthesaleordisposalofall

schooldistrictmaterials,suppliesorequipment.

a. Ensurethattheproposedsaleordisposalcomplieswiththeschoolboardpolicy[BP3270].

b. EQUIPMENTPURCHASEDWITHFEDERALORGRANTFUNDS:Contactthe

businessofficebeforesellingordisposingofanyequipmentpurchasedwithfederalorgrantfunds.Allequipmentpurchasedwithfederalorgrantfundsmustbeusedanddisposedofaccordingtogoverningdocumentsofthefundingsource.Forequipmentpurchasedwithfederalfunds,see2CFRChapter2,Section200.313(01/01/2014Edition).

c. Completesaleordisposalform.Sendproceedsanddisposalrecordstothe

BusinessManager.

d. Propertymaybeofferedthroughabiddingprocess(signupsheetorsealedbidsmailedtothedistrictoffice)orbysettingareasonablesalespriceforeachitem.Recordsmustbemaintainedonthesurpluspropertysale.

REFERENCES:[BP3270–SaleandDisposalofBooks,Equipment,Supplies;BP3440-Inventories]2CFRChapter2,Section200.313(01/01/2014Edition)REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

SOPNo.20-CONSULTANTCONTRACTSORMEMORANDAOFAGREEMENT(MOA’S)1. PURPOSE:Toestablishuniformproceduresfordefiningtheconsultantcontractor

MemorandumofAgreement(MOA)documentandthemethodofpayment.2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:SuperintendentandBusinessManager.4. PROCEDURE:Thefollowingcontrolproceduresshallbefollowedforestablishinga

consultantcontractorMOAandmethodofpayment:

a. AllcontractsorMOAsforprofessionalandconsultingserviceswillbenegotiatedbythesuperintendentordesignee.OtherschooldistrictemployeesarenotauthorizedtomakesuchcommitmentsperBoardPolicy[BP3312].The[BusinessManager]isresponsiblefordeterminingtheeligibilityofanindividualasanindependentcontractorversusanemployee.SeeIRSreferencesattheendofthisSOP.

b. MOAsgreaterthan[$3,500]shallbesubmittedtotheBoardofEducationfor

approvalandshallhave[three(3)]proposalsifavailable.

c. AllcontractsandMOAsaregovernedbystandarddistrictpoliciesandproceduresforpurchasing,vendors,andpayments.SeeSOPsNo.5-PurchasingandNo.9-AccountsPayableformoreinformation.

d. AllcontractspaidbyfederalfundsmustfollowOMBGuidance2CFRTitle2Vol1,

Part200,commonlyknownasUniformGuidance(UG).Seesections200.317through200.326.

e. AW-9,RequestforTaxpayerNumberIdentificationandCertificationformmustbecompletedbyallconsultantsandreturnedtothe[BusinessManager}beforeanyworkbeginsandbeforepaymentwillbeprocessed.Asocialsecuritynumberisrequiredforallnon-incorporatedconsultantswithoutanTaxpayerIdentificationNumber(TIN,akaEIN).ForconsultantsinthestateofAlaska,aBusinesslicensenumberisalsorequired.

f. ThecontractorMOAmustincludeallofthefollowinginformationbeforeitwill

beconsideredforapprovalbythesuperintendentordesignee.

SOPNo.20-ConsultantContractsorMOA’s

1. Consultant’scontactinformationincludingfulllegalname,address,SSNorTINnumber,AKbusinesslicencenumber,phonenumber,andemailaddress.

2. Adetaileddescriptionoftheservicetobeperformedincludingthetotalexpecteddurationinunits,i.e.totalhours,days,pieces,etc.

3. Startandenddatesfortheperformanceofservices.4. Therateofpayincludingthemaximumtotalamounttheschool

districtwillpayforthedescribedservices.5. Theaccountcode(s)tobechargedfortheservices.6. Thenameandcontactinformationfortheadministratoroverseeing

theservices.7. Aclausedescribingtheprocessbywhichthevendorwasdesignated

asanindependentcontractorversusemployee.8. Approvalsignaturesfromthesuperintendent(ordesignee),

administrator,andconsultant.

g. ApurchasedorderinaccordancewiththetermsoftheMOAisrequiredtoencumberfunds.SeeSOPNo.2-Purchasingformoreinformation.

h. Theconsultantmust[periodically]submitadetailedinvoicedescribingservices

renderedtotheadministratorforreview.Onceapproved,theadministratorforwardstheinvoicetoAccountsPayableforpaymentaccordingtoSOPNo.9-AccountsPayable.

REFERENCES:[BP3311–Bids;BP3312-Contracts]IRSguidance:https://www.irs.gov/newsroom/understanding-employee-vs-contractor-designationOtherguidance:https://www.walthall.com/wp-content/uploads/2014/09/IRS-Indep-Contr-20-Point-Checklist.pdfREVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

ALASBOSCHOOLDISTRICT SOPNo.21-STUDENTDATAREPORTING

1. PURPOSE:ToestablishthatallschoolsshalladheretotheStateofAlaskaStudentDataReportingManualandfollowacceptableproceduresforenrolling,attendanceandstudentdataretention.

3. RESPONSIBILITY:SuperintendentandPrincipal4. REPORTINGPROCEDURES:ToviewtheStateofAlaskaStudentDataReportingManual,

gotothefollowingwebsite:

http://www.eed.state.ak.us/publications/StudentDataReportingManual.pdf

5. ENROLLMENT:Anenrollmentpacketmustbecompletedbythestudent’sparentorguardianbeforeastudentisallowedtoenterschool.

a. Thepacketwillconsistof,ataminimum:

1. EnrollmentForm2. FamilyEducationRightsandPrivacyAct(FERPA)3. ImmunizationStatement4. 506IndianEdForm

6. DATAENTRYANDRETENTION:Theprincipalisultimatelyresponsiblefortheprompt

collection,accuratedataentry,andcompliantretentionofstudentdatainthe[PowerSchool]studentdatabaseandstudentcumulativefiles.

a. Theprincipalwillprovideinitialstudentrecordtrainingtoallapplicablestaffupon

hireandrefreshertrainingeachschoolyear.RefreshertrainingincludesinstructionontheStudentDataReportingManual,dataentryinto[PowerSchool]studentdatabase,maintainingstudentcumulativefiles,andtheimportanceofaccuracyinstudentdatacollectionandmaintenance.

b. Enterupdatedinformationreceivedfromparentsorguardiansintothe

[PowerSchool]studentdatabasewithin[24hours/onebusinessday].Fileupdateformsinthestudents’cumulativefile.

c. Beforetherecordsarefiled,theprincipalisresponsibleforinsuringall

pertinentdatahasbeenenteredintothe[PowerSchool]studentdatabase.

SOPNo.21-StudentDataReporting

d. Studentcumulativefileswillbekeptinafireprooflockedfilingcabinetwithinalockedofficeattheschool,andretainedaccordingtotheStateofAlaskaRecordsRetentionModelforSchools(seeREFERENCESbelow).

7. ATTENDANCEANDGRADES:AllteacherswillfollowtheStudentDataReportingManual

formaintainingattendanceandgradebooks.REFERENCES:[BP5125.1–ReleaseofDirectoryInformation;BP5113–AbsencesandExcuses;BP5121–Grades/EvaluationofStudentAchievement;BP5125–StudentRecords],DEEDDataManagementwebsite(StudentDataReportingManual):https://education.alaska.gov/assessments/data_mgmtASLAMRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdfREVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

ALASBOSCHOOLDISTRICTSOPNo.22-FOODSERVICEANDFUELINVENTORYPROCEDURES

1. PURPOSE:Toestablishuniformguidelinestoensureanupdatedfoodserviceandfuelinventoryrecordandanannualadjustmenttothebalancesheetforauditingpurposes.

3. RESPONSIBILITY:BusinessManagerordesignee.4. PROCEDURE:

a. Attheendofeachschoolyear,the[FoodServiceManager]and[Maintenance

Director]willperformaninventoryoffoodandfuel,respectively,calculatethevalue,andforwardtheinformationtothe[BusinessManager].

1. Thefoodserviceinventorywillshowadescriptionofthefooditem,theamountremaining(i.e.,#10Can,5#’s,1Ea.),unitcostandtheextendedcost.TheitemsshallalsobemarkediftheyareUSDAorotherfooditems.DocumentationofUSDAvaluesshallbeincludedwhensubmittedtothebusinessoffice.

2. Thefuelinventorywillshowthefuelingallons,locationoffuel,andthemostrecentcostoffuelpergallon[Alternate:Averagecostduringtheyear].

b. The[BusinessManager]willreviewtheinventoriesforaccuracyandprepareand

postanadjustingjournalentryaspartoftheyear-endauditpreparation.

c. Fueltanksshouldbedipped[monthly]todetecttheftandtomonitortankintegrity.

d. Foodstoresshouldbeinventoried[quarterly]toassistwithorderinganddetect

theft.

REFERENCES:[BP3440-Inventories]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

ALASBOSCHOOLDISTRICTSOPNo.23-GRANTPURCHASING1. PURPOSE:Toinsuretheintegrityofgrantexpendituresandaddanenhancedlevel

ofaccountabilitywheregrantfundsareconcerned.2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:Itistheresponsibilityofanyindividualwhowillbeexpending

grantfundstoensurethattheyfollowalltheproceduresoutlinedinSOPNo.5-Purchasing,andthattheirexpendituresareappropriateforthegrantinuse.

4. GENERALPROCEDURES:FollowallguidelinesinSOPNo.5-Purchasingandobtain

appropriategrantprogrammanagerapprovalforallgrantpurchases.

a. Consulttheprogrambudget,grantguidelines,costprinciples,andwiththegrantingagenciesprogramofficeriftherearequestionsastowhetheragivenexpenditureiswithinprogrammaticguidelines.

b. Grantfundscannotbeusedoutsidethescopeorintentoftheprogram.c. Administratorsmustsignthepurchaserequestandverifyaccountcoding

beforetherequisitionissenttothe[BusinessManager].d. Grantfundedpurchasesmustbesubmittedby[March31]toensurematerials

arereceivedandpaidforbyJune30.

e. RetainXXXXXXrecordsasrequiredbyASLAM/DEEDRecordsRetentionSchedule(seeREFERENCESbelow).

REFERENCES:[BP3200–Income;BP3310–PurchasingProcedures]ASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdfREVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ApplyingforGrants;GrantRequestform]

APPLYING FOR GRANTS (from Juneau Staff Handbook) Before pursuing grant monies, staff must get approval from their principals and the District, through the Teaching & Learning Office. The Federal Grants Coordinator in the Teaching & Learning Office is available to work with staff for purposes of researching sources of funding, assisting with the development of grant proposals, and advising on grant management. In order to submit a grant proposal in which funding will come to the Juneau School District, staff members must follow the following procedures: • A proposal description must be submitted to the Federal Grants Coordinator at least a week before writing the proposal. This description should contain:

1. Name and contact information of funding agency/grantor 2. Grantor’s application guidelines, including due date for proposal, and reporting schedules 3. Anticipated start and ending date for grant program 4. Activity or program that will be funded (What will the grant do? Such as, a reading program for students not meeting CORE.) 5. Funds requested (List categories of funding. For example: materials, student travel, indirect cost allocation if allowed by granting source; and estimated amounts for each activity/category. Use round numbers, e.g. $1,000, $500,000.) Do not apply for grants without the indirect cost reimbursement at the applicable percentage. 6. Staff must work with finance to develop a budget. The Finance Office must approve all grant applications prior to submission.

• A final copy of all grant proposals must be sent to the Federal Grants Coordinator. • Should the grant proposal be successful, the Federal Grants Coordinator notifies the Board of the grant award in the Superintendent’s report. Therefore, notices of award and the approved budget must be provided to the Federal Grants Coordinator. • The Board must approve the receipt of all grant funds before any activity/spending may occur. The Finance Office will not set up a budget for a project unless the Board has approved it. • Expenditures and proper account coding from grants must be approved by the designated grant manager for each grant. Grant managers are responsible for working with the District Finance Office and ensuring that expenditures fall into the approved grant budget amounts and categories. This includes providing Sub Codes, as arranged with the Finance Office, to any employee for which a grant will cover the cost of a sub. • Grant managers are required to review monthly expenditure reports, sign, and return them to the Finance Office within ten (10) days after month-end closing. • Grant managers are also responsible for providing evaluations or reports as required by funding sources to both the funding source and the Federal Grants Coordinator.

GrantRequest

GrantName: _______________________________________________________________

GrantingAgency:_____________________________________________________________

GrantApplicationDeadline:_____________________________________________________

GrantPartner(ifany):__________________________________________________________

GrantPlan___________________________________________________________________

_____________________________________________________________________________

WhichStrategicPlanGoaland/orObjectivedoesthisgrantplanaddress?

_____________________________________________________________________________

Note:Allgrantapplicationsmustbereviewedbythesuperintendentandbusinessmanagerbeforesubmitted.Additionally,allgrantactivitiesmustcomplywithstandardoperatingprocedures.

___________________________________________________ _________________

GrantApplicantSignature Date

___________________________________________________ _________________

BusinessManagerSignature Date

___________________________________________________ _________________

SuperintendentApproval Date

ALASBOSCHOOLDISTRICTSOPNo.24-GRANTREPORTING

1. PURPOSE:Toensurecompliancewithmandatedgrantreportingrequirements.2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:[BusinessManager],[ProgramManager]ordesignee

a. Grantsreportinggenerallyconsistsoftwotypes.Consultthegrantaward

documentsforspecificreportingrequirements.1. FinancialReportingisprimarilytheresponsibilityofthe[Business

Manager]andconsistsofRequestsforReimbursementusingEEDform165s,StateofAlaskaDEEDGrantsManagementSystem(GMS)orasimilarformforothergrantingagencies.Onceagrantawardhasbeenissuedthebudgetinformationisforwardedtothebusinessofficeforpostingtothefinancialsoftware.Also,reportingassociatedwiththeGrantsAdministrationPayment(GAPs)system(draw-downs)arealsopreparedbythe[BusinessManager.]

2. ProgrammaticReportingistheresponsibilityofeachgrant’sAdministrator.Thesereportsareoftennarrativeinnatureandmanycontaincursory(summarybudgetinformation),butmostprovideaccountabilitynumbers,demographics,andinformationabouttheeffectivenessofagivenprogram.

4. PROCEDURES:

a. FINANCIALREPORTING:

1. The[Accounting/GrantTechnician/BusinessManager]preparesfinancialreimbursement/expenditurereportsforthegrantingagencywithaccompanyingexpenditureback-updocumentation(asrequired)fromthefinancialsoftware.Forwardthereportstothesuperintendentordesigneeforreviewandwrittenapproval(signatureorinitials).

2. Somegrantsrequireaquarterlyfinancialstatusreportandmostneedaclosingfinancialreportatyear-endoruponcompletionofthegrantproject.

3. Copiesofallofficialfinancialreportsandback-updocumentationarekeptonelectronicfileintheBusinessOffice.

b. PROGRAMREPORTING:

1. Programmaticreportingislargelydata-drivenandmultipledepartmentswithinthedistrictcanbeinvolvedintheirpreparation,e.g.,assessment

SOPNo.24-GrantReporting

andaccountability(e.g.testingscores),studentrecords(e.g.,demographicinformation),personnel(e.g.qualifications),andinstruction(e.g.,scientificbasisofprogram).

2. Reportsmaybequarterly,semi-annual,andannualdependinguponthegrantrequirements.

3. TheAdministratorisresponsibleforcoordinatingthevariousaspectsofthedataintoafinalreportandensuringthatitissubmittedinatimelymanner.

4. Copiesofallprogrammaticreportsarekeptintheindividualgrantfolders/binders.

c. RECORDSRETENTION:Retaingrantrecordsasrequiredbythegrantorandthe

ASLAM/DEEDRecordsRetentionSchedule(seeREFERENCESbelow).Note:ThosedistrictswhocompletegrantexpendituresbytheendofMaycouldsubmitgrantreimbursementrequestsinearlyJuneandpossiblyreceivethereimbursementsbeforetheendofJune,thuseliminatingyearendreceivablejournalentries.BesuretosubmitonlythequarterlyreportsinJuneandsubmitfinalreportsafteryearend.

REFERENCES:[BP3460–PeriodicFinancialReports]ASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdfREVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

ALASBOSCHOOLDISTRICTSOPNo.25-FACILITYUSE

1. PURPOSE:Toestablishuniformguidelinesforfacilityusetoensurethatschoolpropertyisprotected.

3. RESPONSIBILITY:ItistheresponsibilityofthePrincipalordesigneetoensurepublicuse

oftheschoolbuildingsprotectsthepublicinvestmentandprovidesasafeandcleanenvironmentforstudents.

4. PROCEDURE:

a. Communitymembersorotherswishingtousetheschoolfornon-school

functionsmustsubmitacompletedFacilityUseAgreementandpaytherequireddeposittothe[Principal].

b. Thedistrictreservestherighttoapproveordenyanyapplicationforuseofdistrictbuildingsorgrounds.Districtusagetakespriorityovernon-districtusage.

c. Schooluseonanygivendayislimitedto12hoursperday.

d. Non-districtusersoftheschoolmustleavetheschoolintheconditionitwasin

whenusebegan.CustodialhoursneededbeyondwhatiscoveredintheFacilityUseAgreementtomakethebuildingreadyforschoolwillbechargedtothegroupusingthebuilding.

e. KitchenusemustcomplywithDECfoodserviceregulations.

f. ThefacilityUseagreementshouldincludeanindemnificationagreement,and

districtsshoulddevelopguidelinesdescribinginwhatsituationsafacilityusermustprovideproofofliabilityinsuranceaspartoftherentalagreement.Situationswhereinsuranceshouldberequiredmayincludeeventsinvolvingthedistributionoffoodoralcohol,onestowhichlargenumbersofthepublicareexpectedtoattend,andonesinvolvingopenfiresorflammableliquids.

REFERENCES:[BP3280–SaleorLeaseofSchoolFacilitiesorRealProperty;BP3515.4–RecoveryforPropertyLossorDamage]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[FacilityUseAgreement]

SAMPLE OF A SIMPLE FACILITY USE AGREEMENT

This Agreement will serve as a confirmation for use of (premises name/address) on (event date) from __________ to ___________ by: _____________________________________________________ Name _____________________________________________________ Address _____________________________________________________ Name of Organization/Group/Sponsor _____________________________________________________ Contact # and Email The rental fee is $_________________. Payment of the rental fee in full shall be made at the time this Agreement is signed by both parties. The Agreement may be cancelled at no cost up to 48 hours prior to the rental period. NO REFUND will be given on any cancellation less than 48 hours prior to the time of the event. During the rental period, (name of individual/organization/group/sponsor) shall have exclusive right to use the building/premises. INDEMNIFICATION: (Name of individual/organization/group/sponsor) shall indemnify and hold harmless (entity name), its officials, employees and volunteers, from and against all claims, damages, losses and expenses, including but not limited to attorney’s fees, arising out of or resulting from the use of the building/premises, sustained by any person or persons, provided that any such claim, damage, loss or expense is attributable to bodily injury, sickness, disease or death, or to injury to or destruction of property caused by the tortuous act or negligent act or omission of (name of individual/organization/group/sponsor), its employees, agents, volunteers or subcontractors.

INSURANCE:

(Name of individual/organization/group/sponsor) must furnish a Certificate of Insurance naming (entity name) as an Additional Insured or Additional Covered Party on a General Liability Insurance Policy. The insurance policy shall provide a limit of liability equal to or more than $1,000,000 per occurrence.

TERMS AND CONDITIONS:

(Name of individual/organization/group/sponsor) will be financially responsible for any and all damages to the building/contents/premises that results from its use of the facility, including property damage, structural damage, and personal injury by (name of

individual/organization/group/sponsor), its employees, agents, volunteers, guests or subcontractors which occur in the course of use of the building/premises during the rental period.

This is a SMOKE FREE BUILDING/PREMISES. Smoking within the building is strictly prohibited.

The undersigned have carefully read, understand and agree to the terms of this Agreement, and further agrees that no oral representations, statements or inducements have been made.

_____________________________________________ ______________________ Signature of Individual or Authorized Representative Date

____________________________________________________________ _____________________________ Signature of Entity Representative Date

SOPNo.26-VOLUNTEERS

1. PURPOSE:Todefineproceduresforscreeningvolunteersandoutlinetheirresponsibilitiesandacceptableactivities.

3. RESPONSIBILITY:Principalordesignee

4. PROCEDURES:ALLvolunteersmustbeapprovedbyHumanResourcesAND

completetheVOLUNTEERPACKETbeforeparticipatinginvolunteeractivitiesinthedistrict.

a. Visitthedistrictwebsiteforfillableformsandinformation.Complete,print,

andsigntheformsandsubmitthemtotheHumanResourcesoffice.BlankformsarealsoavailableintheHRoffice.

b. HRprocessesappropriatebackgroundchecksforeveryinterestedvolunteer.

c. Onceformsandbackgroundchecksarecompleteandsatisfactory,HRwill

notifytheprincipalordesigneeandthevolunteeroftheirstatus.1. Ifapproved,thevolunteermayparticipateindistrictactivities.2. Ifnotapproved,thevolunteermaynotparticipateindistrictactivities.

d. Thesuperintendentordesigneereservestherighttodismissavolunteer.

5. APPROVEDVOLUNTEERSmustadheretoalldistrictpolicies,procedures,and

regulations.a. Volunteersmaynotpurchaseitemsfordistrictusewithpersonalfundsexceptas

adonationtothedistrict.See[BoardPolicyXXXX]regardingdonations.Personalfundsusedtomakedistrictpurchaseswillnotbereimbursed.

b. Volunteerswhoviolateorfailtoadheretodistrictpolicies,procedures,orregulationswillbesuspendedandnotallowedtoparticipateindistrictactivities.

SOPNo.26-Volunteers

REFERENCES:[BP1250–VolunteerAssistance]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]

ALASBO STANDARD OPERATING PROCEDURES Guidelines for … · Standard Operating Procedures (SOP’s) available to school districts with the goal of improving operational efficiency.

Documents

Standard Operating prOcedureS fOr effective management...

Standard Operating Procedures

_GerryShisler_Standard Operating Procedures

Store Operating Procedures

STANDARD OPERATING...

BOOK OF RULES AND OPERATING PROCEDURES Files/TFPC... ·...

Standard Operating Procedures (SOP) - Childline...

Standard Operating Procedures - Forever...

Operating Procedures 1 G2 - OPERATING PROCEDURES [6 Exam...

Standard Operating Procedures) · (Standard Operating...

Operations Manual and Standard Operating Procedures€¦ ·...

Operating -•• -•.. Procedures" Status of Normal...

Standard Operating Procedures for Countries Wishing …...

STANDARD OPERATING PROCEDURES - An integrated Catholic...

Alaska Association of School Business Officials · ALASBO.....

STANDARD OPERATING PROCEDURES (SOP) TABLE OF … ·...