Accounting Policies & Procedures 2013-2014

Accounting Policies & Procedures 2013-2014

Prepared by the Accounting Department

UNITED INDEPENDENT SCHOOL DISTRICT ACCOUNTING POLICIES & PROCEDURES

TABLE OF CONTENTS

Introduction ............................................................................................................................................. 1 Organizational Chart ............................................................................................................................... 4 Personnel Listing .................................................................................................................................... 5 UISD Calendar ........................................................................................................................................ 6 SECTION 1 – CASH MANAGEMENT AND INESTMENT

Cash Practices .................................................................................................................................... 9 Depository Bid ................................................................................................................................... 9 Reconciliations .................................................................................................................................. 9 Courier Process .................................................................................................................................. 9 CDA Legal Requirements .................................................................................................................. 10 CDA Local Requirements .................................................................................................................. 21 Investment Strategy Statement .......................................................................................................... 25 Investment Strategy by Fund ............................................................................................................. 26 Internal Control Structure .................................................................................................................. 29

SECTION 2 – ACCOUNTS PAYABLE

Objective ............................................................................................................................................ 33 Staff ................................................................................................................................................... 33 Staff Responsibilities ......................................................................................................................... 35 Batch A/P Checks .............................................................................................................................. 37 Monthly Disbursements Report ......................................................................................................... 40 Received Ordered Materials Report .................................................................................................. 42 Void a Check ..................................................................................................................................... 45 Purchase Order Report ....................................................................................................................... 47 Travel Guidelines ............................................................................................................................... 48 Travel Voucher .................................................................................................................................. 54 Travel Settlement Voucher ................................................................................................................ 56 Monthly Travel Report Instruction .................................................................................................... 59 Monthly Travel Report ...................................................................................................................... 60 Mileage Record .................................................................................................................................. 61 Professional Service Guidelines ........................................................................................................ 62 Professional Service Forms ............................................................................................................... 65

SECTION 3 - PAYROLL Objective ............................................................................................................................................ 79 Staff ................................................................................................................................................... 79 Staff Responsibilities ......................................................................................................................... 79 Exceptions ......................................................................................................................................... 80 Teacher Retirement System ............................................................................................................... 80 Kronos ............................................................................................................................................... 81 Payroll Deduction Assistants ............................................................................................................. 81 Other Deductions ............................................................................................................................... 81 Deduction Premiums ......................................................................................................................... 81 Miscellaneous .................................................................................................................................... 81 Screens ............................................................................................................................................... 83

Biweekly Payroll Dates ..................................................................................................................... 98 Monthly Payroll Dates ....................................................................................................................... 99 Supplemental Duty Guidelines .......................................................................................................... 100 Forms ................................................................................................................................................. 102 Finance Plus Main Menus ................................................................................................................. 120 Overtime/Compensatory Procedures ................................................................................................. 134 Kronos Editing and Approval Procedures ......................................................................................... 140

SECTION 4 - BUDGET Budget Process Mission Statement and Introduction ........................................................................ 155 Budget Development Process ............................................................................................................ 156 Budget Planning ................................................................................................................................. 156 Budget Explained ............................................................................................................................... 157 Development of a Campus Budget .................................................................................................... 158 Development of a Department Budget .............................................................................................. 159 Budget Worksheets/Forms Instructions ............................................................................................. 159 Legal Requirements ........................................................................................................................... 160 Statement of Texas Law .................................................................................................................... 161 TEA Legal Requirements .................................................................................................................. 162 Local District Requirements .............................................................................................................. 163 Budget Amendments & Transfers ..................................................................................................... 164 Printing of Budget Transfers.............................................................................................................. 168 Budget Amendment/Transfer Form ................................................................................................... 170

SECTION 5 - GRANTS Expenditure Report Guidelines .......................................................................................................... 173 Expenditure Analysis Report ............................................................................................................. 188 ARRA 1512 Quarterly Report Guidelines ......................................................................................... 189

SECTION 6 – STUDENT ACTIVITY Introduction........................................................................................................................................ 201 Policies and Procedures ..................................................................................................................... 206 Basic Records and Filing Guidelines ................................................................................................. 213 Bank Accounts ................................................................................................................................... 215 Payments from Student Activity and Campus Activity Funds .......................................................... 216 Receiving Cash .................................................................................................................................. 220 Documenting Fund Raisers ................................................................................................................ 228 Accounting Practices ......................................................................................................................... 233 Sales Tax ............................................................................................................................................ 235 Other Issues ....................................................................................................................................... 239

United Independent School District

Accounting Policies and Procedures

Introduction

Intro

ductio

n

1

2

Introduction The Accounting Department Manual for Financial Activities was written to provide guidance on the accuracy of completing and processing of required documentation (forms) for requested services. All UISD employees should become knowledgeable of the instructions and requirements in this manual. The Accounting Department would like to remind employees of the expectation of full compliance with Board Policy, state purchasing laws, and administrative regulations. There must be a clear understanding of the consequences for failure to follow such policies, laws, and regulations. Organizational Chart The following departments fall under the umbrella of the Accounting Department: Accounts Payable Budget Services Payroll Accounts Receivable Student Activities Attached is the organizational chart of the department. Employee Roster (Contact Personnel) A listing of employee telephone numbers and e-mail addresses are attached for each division of the Accounting Department.

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AC

CO

UN

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EP

AR

TM

EN

TO

RG

AN

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TIO

NA

L C

HA

RT

Asst. Sup

erintend

ent For Business &

Fina

nce

Laida P. Ben

avides

Accoun

ting Director

Samue

l D. Flores

Stud

ent A

ctivities

Manager

Felipe Jim

enez

Payroll M

anager

Marcos C

eballos

Budget M

anager

Belinda

E. Salazar

Accoun

ting Manager

Rosa I. Cabello

Activ

ity

Bookkeep

ers (4)

Jr. Accou

ntant (1)

Specialist (1)

Payroll A

ssistants

(5)

Budget

Accoun

tant (1)

Fede

ral Fun

ds Sr.

Accoun

tant (1)

Capital Projects

Accoun

tant (1)

Bookkeep

er (1

)

Specialist (1)

Assistant (1)

A/P Assistants (4)

4

PERSONNEL LISTINGBUSINESS AND FINANCE

Name Title E-mail Phone #

Laida P. Benavides Asst. Supt. for Bus/Fin [email protected] 473-6222Janie Leal Executive Secretary [email protected] 473-6222

Accounting DepartmentSamuel D. Flores Director of Accounting [email protected] 473-6368Rosa Isela Cabello Accounting Manager [email protected] 473-6369Belinda E. Salazar Budget Manager [email protected] 473-6354Marcos Ceballos Payroll Manager [email protected] 473-6221Elsa Pena Senior Accountant [email protected] 473-6469Joe Martinez Staff Accountant [email protected] 473-6224Valerie Pena Staff Accountant [email protected] 473-6291Irene Ruiz Staff Accountant [email protected] 473-6356Jose Manuel Garza Junior Accountant [email protected] 473-6350Clarita C. Trevino Junior Accountant [email protected] 473-6357

Accounts PayableRobert Portillo Vendors A-E [email protected] 473-6375Efrain Ruiz Vendors F-L [email protected] 473-6363Victor Soto Vendors S-Z [email protected] 473-6360Vicente Villarreal Vendors M-R [email protected] 473-6376

Accounts ReceivableTi G l B kk l@ i d t 473 6441Tina Gonzalez Bookkeeper [email protected] 473-6441Diana G. Hale Employee Travel Specialists [email protected] 473-6365Yolanda Jaime Accounts Receivable Clerk [email protected] 473-6464

PayrollMaricela Lopez-Ortiz Junior Accountant [email protected] 473-6220Tomas Cruz Payroll Assistant [email protected] 473-6227Sergio Morales Payroll Specialist [email protected] 473-6225Daniel Juarez Payroll Specialist [email protected] 473-6223Martha Picazo Payroll Assistant [email protected] 473-6228Mary Cavazos Payroll Assistant [email protected] 473-6226Viviana Sanchez Payroll Assistant [email protected] 473-6229

Student Activity FundsFelipe Jimenez Student Activities Manager [email protected] 473-6432Letty Longoria L.B. Johnson High School [email protected] 473-5209Cindy Hernandez United South High School [email protected] 473-2326Gerardo Esqueda Alexander High School [email protected] 473-5971Sandra Solis United High School [email protected] 473-5636

Federal ProgramsElia Juarez Director of Federal Programs [email protected] 473-6456Nora Gutierrez SCE Program Coor. [email protected] 473-6471

Grants AdministrationDr. Edith Landeck Director of Grants Adm. [email protected] 473-6311

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6



Cash Management & Investment

Cash

Man

agement &

Inve

stment

7

8

CASH PRACTICES The Accounting Department is charged with the responsibility of providing controls over cash deposits, reconciliations, investment and handling of the department’s goal of being a 100% cashless District by 2014. Currently, the District offers electronic payments for Student Meals, Student Activities, Tax Payments, and After School Tuition. The District also offers direct deposit to all employees and ACH payments for all payroll transactions. DEPOSITORY CONTRACT Depository Bid - Each school district is to use a uniform bid blank form as specified in Texas Education Code, §45.206. A school district may add other terms to the uniform bid blank form based on additional requirements. This form must be mailed to each bank located in the school district at least 30 days before the termination of the current depository contract. This form must be filed with the Texas Education Agency in accordance with filing instructions specified in the form. House Bill 2411 from the 80th Legislative Session provided school districts with the option to extend a depository contract for two (2) additional two-year terms provided the bank agrees as well (refer to TEC Section 45.205). In order to extend the contract (assuming the bank agrees), the District must have the Board approve a resolution (see TEA website for sample resolution). RECONCILIATIONS The Accountants reconcile all Central Office cash and investment accounts on a monthly basis, usually by the 10th of the next month. Once all reconciling entries have been made, the reconciliations are then reviewed and approved by the Accounting Manager. The Student Activity bank accounts are reconciled by the 20th of the following month by the Activity Bookkeepers. COURIER PROCESS The District contracts with a courier service for the transportation of deposits to the bank. All deposits are picked up by the Courier based on a pre-determined schedule and the Accounting Department has a roster (with photos) of all potential employees of the courier service. Each District location has designated Bookkeepers/Secretaries that prepare the deposit. Food Service deposits are prepared by the designated Food Service Personnel

9

DATE ISSUED: 10/15/08 UPDATE 76 CDA(LEGAL)-P

OTHER REVENUES - INVESTMENTS All investments made by the District shall comply with the Public Funds Investment Act (Texas Government Code Chapter 2256, Subchapter A) and all federal, state, and local statutes, rules or regulations. Gov’t Code 2256.026

WRITTEN POLICIES Investments shall be made in accordance with written policies approved by the Board. The investment policies must primarily emphasize safety of principal and liquidity and must address investment diversification, yield, and maturity and the quality and capability of investment management. The policies must include: 1. A list of the types of authorized investments in which the District’s funds may be

invested;

2. The maximum allowable stated maturity of any individual investment owned by the District;

3. For pooled fund groups, the maximum dollar weighted average maturity allowed based on the stated maturity date of the portfolio;

4. Methods to monitor the market price of investments acquired with public funds; and

5. A requirement for settlement of all transactions, except investment pool funds and mutual funds, on a delivery versus payment basis.

Gov’t Code 2256.005(b)

ANNUAL REVIEW The investment policy and the investment strategy shall be reviewed not less than annually. The Board shall adopt a written instrument stating that it has reviewed the investment policy and investment strategies and that the written instrument so adopted shall record any changes made to either the investment policy or investment strategies. Gov’t Code 2256.005(e) ANNUAL AUDIT The Board shall perform a compliance audit of management controls on investments and adherence to the Board’s established investment policies. The compliance audit shall be performed in conjunction with the annual financial audit. Gov’t Code 2256.005(m)

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INVESTMENT STRATEGIES As part of the investment policy, the Board shall adopt a separate written investment strategy for each of the funds or group of funds under the Board’s control. Each investment strategy must describe the investment objectives for the particular fund under the following priorities in order of importance: 1. Understanding of the suitability of the investment to the financial requirements of the

Board;

2. Preservation and safety of principal;

3. Liquidity;

4. Marketability of the investment if the investment needs to be liquidated before maturity;

5. Diversification of the investment portfolio; and

6. Yield.

Gov’t Code 2256.005(d)

INVESTMENT OFFICER The Board shall designate one or more officers or employees as investment officer(s) to be responsible for the investment of its funds. If the Board has contracted with another investing entity to invest its funds, the investment officer of the other investing entity is considered to be the investment officer of the contracting Board’s District. In the administration of the duties of an investment officer, the person designated as investment officer shall exercise the judgment and care, under prevailing circumstances that a prudent person would exercise in the management of the person’s own affairs, but the Board retains the ultimate responsibility as fiduciaries of the assets of the District. Unless authorized by law, a person may not deposit, withdraw, transfer, or manage in any other manner the funds of the investing entity. Authority granted to a person to invest an entity’s funds is effective until rescinded by the Board or until termination of the person’s employment by the District. Gov’t Code 2256.005(f) A District or investment officer may use the District’s employees or the services of a contractor of the District to aid the investment officer in the execution of the officer’s duties under Government Code, Chapter 2256. Gov’t Code 2256.003(c)

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INVESTMENT TRAINING INITIAL - Within 12 months after taking office or assuming duties, the treasurer or chief financial officer and the investment officer of the District shall attend at least one training session from an independent source approved either by the Board or by a designated investment committee advising the investment officer. This initial training must contain at least ten hours of instruction relating to their respective responsibilities under the Public Funds Investment Act. Gov’t Code 2256.008(a) WITHIN A 2 YEAR PERIOD - The treasurer or chief financial officer and the investment officer must also attend an investment training session not less than once in a two-year period and receive not less than ten hours of instruction relating to investment responsibilities under the Public Funds Investment Act from an independent source approved by the Board or a designated investment committee advising the investment officer. If the District has contracted with another investment entity to invest the District’s funds, this training requirement may be satisfied by having a Board officer attend four hours of appropriate instruction in a two-year period. Gov’t Code 2256.008(a), (b) Investment training shall include education in investment controls, security risks, market risks, diversification of investment portfolio, and compliance with the Government Code, Chapter 2256. Gov’t Code 2256.008(c)

STANDARD OF CARE Investment shall be made with judgment and care, under prevailing circumstances that a person of prudence, discretion, and intelligence would exercise in the management of his or her own affairs, not for speculation, but for investment, considering the probable safety of capital and the probable income to be derived. Investments shall be governed by the following objectives in order of priority: 1. Preservation and safety of principal;

2. Liquidity; and

3. Yield.

In determining whether an investment officer has exercised prudence with respect to an investment decision, the following shall be taken into consideration:

1. The investment of all funds, rather than the prudence of a single investment, over

which the officer had responsibility.

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2. Whether the investment decision was consistent with the Board’s written investment policy.

Gov’t Code 2256.006

PERSONAL INTEREST A District investment officer who has a personal business relationship with a business organization offering to engage in an investment transaction with the District shall file a statement disclosing that personal business interest. An investment officer who is related within the second degree by affinity or consanguinity, as determined by Government Code Chapter 573, to an individual seeking to sell an investment to the District shall file a statement disclosing that relationship with the Board and with the Texas Ethics Commission. For the purposes of this policy, and investment officer has a personal business relationship with a business organization if:

1. The investment officer owns ten percent or more of the voting stock or shares of the business organization or owns $5,000 or more of the fair market value of the business organization;

2. Funds received by the investment officer from the business organization exceed ten percent of the investment officer’s gross income for the previous year; or

3. The investment officer has acquired from the business organization during the pervious year investments with a book value of $2,500 or more for the personal account of the investment officer.

Gov’t Code 2256.005(i)

QUARTERLY REPORTS Not less than quarterly, the investment officer shall prepare and submit to the Board a written report of investment transactions for all funds covered by the Public Funds Investment Act. This report shall be presented to the Board and the Superintendent not less than quarterly, within a reasonable time after the end of the period. The report must: 1. Contain a detailed description of the investment position of the District on the date of

the report;

2. Be prepared jointly and signed by all District investment officer.

3. Contain a summary statement for each pooled fund group (i.e. each internally created fund in which one or more accounts are combined for investing purposes). The report

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must be prepared in compliance with generally accepted accounting principles and must state:

a. Beginning market value for the reporting period;

b. Additions and changes to the market value during the period;

c. Ending market value for the period; and

d. Fully accrued interest for the reporting period.

4. State the book value and market value of each separately invested asset at the beginning and end of the reporting period by the type of asset and fund type invested.

5. State the maturity date of each separately invested asset that has a maturity date.

6. State the account or fund or pooled group fund in the District for each individual investment was acquired.

7. State the compliance of the investment portfolio of the District as it relates to the District’s investment strategy expressed in the District’s investment policy and relevant provisions of Government Code, Chapter 2256.

If the District invests in other than money market mutual funds, investment pools or accounts offered by its depository bank in the form of certificates of deposit or money market accounts or similar accounts, the reports shall be formally reviewed at least annually by an independent auditor, and the result of the review shall be reported to the Board by that auditor. Gov’t Code 2256.023

SELECTION OF BROKER The Board or a designated investment committee, shall, at least annually review, revise, and adopt a list of qualified brokers that are authorized to engage in investment transactions with the District. Gov’t Code 2256.025 AUTHORIZED INVESMTENTS The Board may purchase, sell, and invest its funds and funds under its control in investments described below, in compliance with the adopted investment policies and according to the standard of care set out in this policy. Investments may be made directly by the Board or by a nonprofit corporation acting on behalf of the Board or an investment pool acting on behalf of two or more local governments, state agencies, or a combination of the two. Gov’t Code 2256.003(a)

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In the exercise of these powers, the Board may contract with an investment management firm registered under the Investment Advisers Act of 1940 (15U.S.C. Section 80b-1 et seq.) or with the State Securities Board to provide for the investment and management of its public funds or other funds under its control. A contract made for such purpose may not be for a term longer than two years. A renewal or extension of the contract must be made by the Board by order, ordinance, or resolution. Gov’t Code 2256.003(b) The following investments are authorized: 1. Obligations, including letters of credit, of the United States or its agencies and

instrumentalities; direct obligations of the state of Texas or its agencies and instrumentalities; collateralized mortgage obligations directly issued by a federal agency or instrumentality of the United States, the underlying security for which is guaranteed by an agency or instrumentality of the United States; other obligations, the principal and interest of which are unconditionally guaranteed or insured by, or backed by the full faith and credit of, the state of Texas, the United States, or their respective agencies and instrumentalities; obligations of states, agencies, counties, cities, and other political subdivisions of any state rated as to investment quality by a nationally recognized investment rating firm not less than A or its equivalent; and bonds issued, assumed, or guaranteed by the state of Israel. Gov’t Code 2256.009(a)

The following investments are not authorized:

a. Obligations whose payment represents the coupon payments on the outstanding principal balance of the underlying mortgage-backed security collateral and pays no principal.

b. Obligations whose payment represents the principal stream of cash flow from the underlying mortgage backed security collateral and bears no interest.

c. Collateralized mortgage obligations that have a stated final maturity date of greater than ten years.

d. Collateralized mortgage obligations the interest rate of which is determined by an index that adjusts opposite to the changes in a market index.

Gov’t Code 2256.009(b)

2. Certificates of deposit or share certificates issued by a depository institution that has its main office or a branch office in Texas that is guaranteed or insured by the FDIC or its successor or the National Credit Union Share Insurance Fund or its successor and is secured by obligations described in item 1 above, including mortgage-backed securities directly issued by a federal agency or instrumentality that have a market value of not less than the principal amount of the certificates (but excluding those mortgage-backed securities described in Section 2256.009[b]) or secured in any other

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manner and amount provided by law for the deposits of the investing entity. Gov’t Code 2256.010(a)

a. The funds are invested by the District through a depository institution that has its main office or a branch office in this state and that is selected by the District;

b. The depository institution selected by the District arranges for the deposit of the funds in certificates of deposit in one or more federally insured depository institutions, wherever located, for the account of the District;

c. The full amount of the principal and accrued interest of each of the certificates of deposit is insured by the United States or an instrumentality of the United States;

d. The depository institution selected by the District acts as custodian for the District with respect to the certificates of deposit issued for the account of the District entity; and

e. At the same time that the funds are deposited and the certificates of deposit are issued for the account of the District, the depository institution selected by the District receives an amount of deposits from customers of other federally insured depository institutions, wherever located, that is equal to or greater than the amount of the funds invested by the District through the depository institution.

Gov’t Code 2256.010(b) The investment policies may prove that bids for certificates of deposit be solicited orally, in writing, electronically, or in any combination of those methods. Gov’t Code 2256.005(c)

3. Fully collateralized repurchase agreements that have a defined termination dated, are

secured by obligations of the United States or its agencies and instrumentalities, are pledged to the District, held in the District’s name, and deposited with the District or a third party selected and approved by the Board, and placed through a primary government securities dealer, as defined by the Federal Reserve or a financial institution doing business in Texas. The term of any reverse security repurchase agreement may not exceed 90 days after the date the reverse security repurchase agreement is delivered. Money received by the District under the terms of a reverse security repurchase agreement shall be used to acquire additional authorized investments, but the term of the authorized investments acquired must mature no later than the expiration date stated in the reverse security repurchase agreement. Gov’t Code 2256.011

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4. A securities lending program if:

a. The value of securities loaned is not less than 100 percent collateralized, including accrued income, and the loan allows for termination at any time;

b. The loan is secured by:

i. Pledged securities described by Government Code 2256.009;

ii. Pledged irrevocable letters of credit issued by a bank that is organized and existing under the laws of the United States or any other state and continu-ously rated by at least one nationally recognized in-vestment rating firm at not less than A or its equiva-lent; or

iii. Cash invested in accordance with Government Code 2256.009, 2256.013, 2256.014, or 2256.016;

c. The terms of the loan required that the securities being held as collateral be pledged to the investing entity, held in the investing entity’s name, and deposited at the time the investment is made with the entity or with a third party selected by or approved by the investing entity; and

d. The loan is placed through a primary government securities dealer or a financial institution doing business in this state.

An agreement to lend securities under a securities lending program must have a term of one year or less.


5. Banker’s acceptance, with a stated maturity of 270 days or fewer from the date of issuance that will be liquidated in full at maturity, which is eligible for collateral for borrowing from a Federal Reserve Bank, and is accepted by a bank meeting the requirements of Government Code 2256.012(4). Gov’t Code 2256.012

6. Commercial paper that has a stated maturity of 270 days or fewer from the date of issuance and is rated not less than A-1 or P-1 or an equivalent rating by at least two nationally recognized credit rating agencies or by one nationally recognized credit rating agency provided the commercial paper is fully secured by an irrevocable letter of credit issued by a bank organized and existing under U.S. law or the law of any state. Gov’t Code 2256.013

7. No-load money market mutual funds that:

a. Are registered with and regulated by the Securities and Exchange Commission;

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b. Provide the District with a prospectus and other information required by the Securities and Exchange Act of 1934 (15 U.S.C. 78aet seq.) or the Investment Company Act of 1940 (15 U.S.C. 80a-1 et seq.);

c. Have a dollar-weighted average stated maturity of 90 days of fewer; and

d. Include in their investment objectives the maintenance of a stable net asset value of $1 for each share.

However, investments in no-load money market mutual funds shall be limited to the percentages authorized by Government Code 2256.014(c)

8. No-load mutual funds that:

a. Are registered with the Securities & Exchange Commission;

b. Have an average weighted maturity of less than two years;

c. Are invested exclusively in obligations approved by Government Code Chapter 2256, Subchapter A, regarding authorized investments (Public Funds Investment Act);

d. Are continuously rated by at least one nationally recognized investment rating firm of not less than AAA or its equivalent; and

e. Conform to the requirements in Government Code Section 2256.016(b) and (c) relating to the eligibility of investment pools to receive and invest funds of investing entities.

Investments in no-load mutual funds shall be limited to the percentages authorized by Government Code 2256.014(c). In addition, the District may not invest any portion of bond proceeds, reserves, and funds held for debt service, in no-load mutual funds described in this item.


9. A guaranteed investment contract, as an investment vehicle for bond proceeds, if the guaranteed investment contract:

a. Has a defined termination date.

b. Is secured by obligations described by Government Code Section 2256.009(a)(1), excluding those obligations described by Section 2256.009(b), in an amount at least equal to the amount of bond proceeds invested under the contract.

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c. Is pledged to the District and deposited with the District or with a third party selected and approved by the District.

Bond proceeds, other than bond proceeds representing reserves and funds maintained for debt service purposes, may not be invested in a guaranteed investment contract with a term longer than five years form the date of issuance of the bonds.

To be eligible as an authorized investment:

d. The Board must specifically authorize guaranteed investment contracts as eligible investments in the order, ordinance, or resolution authorizing the issuance of bonds.

e. The District must receive bids from at least three separate providers with no material financial interest in the bonds from which proceeds were received.

f. The District must purchase the highest yielding guaranteed investment contract for which a qualifying bid is received.

g. The price of the guaranteed investment contract must take into account the reasonably expected breakdown schedule for the bond proceeds to be invested.

h. The provider must certify the administrative costs reasonably expected to be paid to third parties in connection with the guaranteed investment contract.


10. A public funds investment pool meeting the requirements of Government Code 2256.016 and 2256.019, if the Board authorizes the investment in the particular pool by resolution. Gov’t Code 2256.016, 2256.019

CHANGE IN LAW The District is not required to liquidate investments that were authorized investments at the time of purchase. Gov’t Code 2256.017 SELLERS OF INVESTMENTS A written copy of the investment policy shall be presented to any person offering to engage in an investment transaction with an investing entity or to an investment management firm under contract with an investing entity to invest or manage the entity’s investment portfolio. For purposes of this policy, a business organization includes investment pools and an investment management firm under contract with an investing

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entity to invest or manage the entity’s investment portfolio. The qualified representative of the business organization offering to engage in an investment transaction with the District shall execute a written instrument in a form acceptable to the District and the business organization substantially to the effect that the business organization has:

1. Received and thoroughly reviewed the District investment policy; and

2. Has acknowledged that the business organization has implemented reasonable procedures and controls in an effort to preclude investment transactions conducted between the District and the organization that are not authorized by the District’s policy, except to the extent that this authorization is dependent on an analysis of the makeup of the entity’s entire portfolio or requires an interpretation of subjective investment standards.

The investment officer may not acquire or otherwise obtain any authorized investment described in the District’s investment policy from a person who has not delivered to the District the instrument described above. Gov’t Code 2256.005

DONATIONS A gift, devise, or bequest made to provide college scholarships for District graduates may be invested by the Board as provided in Property Code 117.004, unless otherwise specifically provided by the terms of the gift, devise, or bequest. Education Code 45.107 Investments donated to the District for a particular purpose or under terms of use specified by the donor are not subject to the requirements of Government Code Chapter 2256, Subchapter A. Gov’t Code 2256.004(b)

ELECTRONIC FUNDS TRANSFER The District may use electronic means to transfer or invest all funds collected or controlled by the District. Gov’t Code 2256.051

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United ISD 240903 OTHER REVENUES CDA INVESTMENTS (LOCAL)

DATE ISSUED: 10/15/08 LDU-32-06 CDA(LOCAL)-X

INVESTMENT The assistant superintendent for business/finance or other person des- AUTHORITY ignited by Board resolution shall serve as the investment officer of the

District and shall invest District Funds in accordance with the Public Funds Investment Act, the District’s approved investment policy, and generally accepted accounting procedures. All investment transactions except investment pool funds and mutual funds shall be executed on a delivery versus payment basis.

APPROVED From those investments authorized by law and described further in CDA INVESTMENT (LEGAL), the Board shall permit investment of District funds in only the INSTRUMENTS following investment types, consistent with the strategies and maturities

defined in this policy:

1. Obligations of, or guaranteed by, governmental entities as permitted by Government Code 2256.009;

2. Certificates of deposit and share certificates a permitted by Government Code 2256.010;

3. Fully collateralized repurchase agreements permitted by Government Code 2256.011;

4. A securities lending program as permitted by Government Code 2256.015;

5. Banker’s acceptances as permitted by Government Code 2256.012;

6. Commercial paper as permitted by Government Code 2256.013;

7. No-load money market mutual funds and no-load mutual funds permitted by Government Code 2256.014;

8. A guaranteed investment contract as an investment vehicle for bond proceeds, provided it meets the criteria and eligibility requirements established by Government Code 2256.015;

9. Public funds investment pools as permitted by Government Code 2256.16.

SAFETY AND The main goal of the investment program is to ensure its safety and INVESTMENT maximize financial returns within current market conditions in MANAGEMENT accordance with this policy. Investments shall be made in manner that

ensures the preservation of capital in the overall portfolio, and offsets during a 12-month period any market price losses resulting from interest-rate fluctuations by income received from the balance of the portfolio. No individual investment transaction shall be undertaken that jeopardizes the total capital position of the overall portfolio.

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LIQUIDITY AND Any internally created pool fund group of the District shall have a MATURITY maximum dollar weighted maturity of 180 days. The maximum allowable

stated maturity of any other non-capital project or non-bonded proceeds individual investment owned by the District shall not exceed one year form the time of purchase. The maximum allowable stated maturity of any capital project or bond proceeds individual investment owned by the District shall not exceed the lesser of the anticipated expenditure date or three years from the time of purchase, whichever is sooner. The Board may specifically authorize a longer maturity for a given investment, within legal limits.

The District’s investment portfolio shall have sufficient liquidity to meet anticipated cash flow requirements.

DIVERSITY The investment portfolio shall be diversified in terms of investment

instruments, maturity scheduling, and financial institutions to reduce risk of loss resulting from overconcentration of assets in a specific class of investments, specific maturity, or specific issuer.

MONITORING MARKET The investment officer shall monitor the investment portfolio and shall PRICES keep the Board informed of significant declines in the market value of the

District’s investment portfolio. Information sources may include financial/investment publications and electronic media, available software for tracking investments, depository banks, commercial or investment banks, financial advisors, and representatives/advisors of investment pools or money market funds. Monitoring shall be done at least quarterly, as required by law, and more often as economic conditions warrant by using appropriate reports, indices, or benchmarks for the type of investment.

FUNDS / STRATEGIES Investments of the following fund categories shall be consistent with this

policy and in accordance with the strategy defined below. OPERATING FUNDS Investment strategies for operating funds (including any commingled

pools containing operating funds) shall have as their primary objectives safety, investment liquidity, and maturity sufficient to meet anticipated cash flow requirements.

AGENCY FUNDS Investment strategies for agency funds shall have as their objectives

safety, investment liquidity, and maturity sufficient to meet anticipated cash flow requirements.

DEBT SERVICE Investment strategies for debt service funds shall have as their objective FUNDS sufficient investment liquidity to timely meet debt service payment

obligations in accordance with provisions in the bond documents. Maturities longer than one year are authorized provided legal limits are not exceeded.

CAPTIAL PROJECTS Investment strategies for capital project funds shall have as their

objective sufficient investment liquidity to timely meet capital project

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obligations. Maturities longer than one year are authorized provided legal limits are not exceeded.

SAFEKEEPING AND The District shall retain clearly marked receipts providing proof of the

District’s ownership. The District may delegate, however, to an investment pool the authority to hold legal title as custodian of invest-ments purchased with District funds by the investment pool.

BROKERS / DEALERS Prior to handling investments on behalf of the District, brokers/dealers

must submit required written documents in accordance with law. [See SELLERS OF INVESTMENTS, CDA(LEGAL)] Representatives of brokers/dealers shall be registered with the Texas State Securities Board and must have membership in the Securities Investor Protection Corporation (SIPC), and be in good standing with the National Association of Securities Dealers.

SOLICITING BIDS FOR In order to get the best return on its investments, the District may solicit CD’S bids for certificates of deposit in writing, by telephone, or electronically,

or by a combination of these methods. INTEREST RATE RISK To reduce exposure to changes in interest rates that could adversely

affect the value of investments, the District shall use final and weighted-average-maturity limits and diversification.

The District shall monitor interest rate risk using weighted average maturity and specific identification.

INTERNAL CONTROLS A system of internal controls shall be established and documented in writing and must include specific procedures designated who has authority to withdraw funds. Also, they shall be designated to protect against losses of public funds arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the District. Controls deemed most important shall include:

1. Separation of transaction authority from accounting and

recordkeeping and electronic transfer of funds.

2. Avoidance of collusion.

3. Custodial safekeeping.

4. Clear delegation of authority

5. Written confirmation of telephone transactions.

6. Documentation of dealer questionnaires, quotations and bids, evaluations, transactions, and rationale.

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7. Avoidance of bearer-form securities.

These controls shall be reviewed by the District’s independent auditing firm.

PORTFOLIO REPORT In addition to the quarterly report required by law and signed by the District’s investment officer, a comprehensive report on the investment program and investment activity shall be presented annually to the Board. This report shall include a performance evaluation that may include, but not limited to, comparisons to 91-day U.S. Treasury Bills, six-month U.S. Treasury Bills, the Fed Fund rate, the Lehman bond index, and rates from investment pools. The annual report shall include a review of the activities and total yield for the preceding 12 months, suggest policies, strategies, and improvements that might enhance the investment program, and propose an investment plan for the ensuing year. Weighted average yield to maturity shall be the portfolio performance measurement standard for all investment reporting.

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INVESTMENT STRATEGY STATEMENT

The Investment Strategy applies to the inve stment activities of the United Independent School District (the “District”). These strategies serve to satisfy the statutory requirement of chapter 2256, Texas Governm ent Code (“the Public F inds Investm ent Act”), to define and approve investment strategies. It is the po licy of District that, giving due regard to the safe ty and risk of investm ent, all available funds shall be invested in conf ormance with State and Federal Regulation, applicable Loan docum entation and Bond reso lution requirem ents, adopted Investm ent Policy and adopted Investment Strategy. In accordance with the Public Funds Investm ent Act, District investment strategies shall address the following priorities (in order of importance):

• Understanding the su itability of the inves tment to the f inancial requirements of District;

• Preservation and safety of principal;

• Liquidity;

• Marketability of the inv estment if the n eed arises to liqu idate the investment

prior to maturity;

• Diversification of the investment portfolio; and

• Yield. Effective investm ent strategy developm ent coordinates the prim ary objectives of District’s Investm ent Policy and cash m anagement procedures. Aggressive cash management to incr ease the availab le “inve stment per iod” will enhanc e the ability of District to e arn inte rest incom e. Matur ity selections shall be based on cash flow and market conditions to take advantage of interest rate cycles as viable and material revenue to all District funds. Dist rict’s portfolio shall be designed and m anaged in a m anner responsive to the public trust and consistent with the Investment Policy. Each major Fund type has varying cash flow requirements and liquidity needs. Therefore specific strategies shall be i mplemented c onsidering the Fund’s unique requirements. District fun ds shall be analyzed an d i nvested accord ing to the follo wing m ajor Fund types:

A. Operating Funds B. Agency Funds C. Debt Service Funds D. Capital Project Funds

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INVESTMENT STRATEGY

In order to m inimize risk of lo ss due to interes t ra te f luctuations, investment maturities will no t ex ceed th e a nticipated c ash flow requirements of the Fun ds. Inv estment guidelines by Fund-type are as follows: A. Operating Funds Suitability - Any investm ent eligible in the Inv estment Policy is suitable f or Operating Funds. Safety of Principal - All investments shall be of high quality securities with no perceived default r isk. Marke t pr ice f luctuations will oc cur. However, m anaging the weig hted average days to m aturity for the Operati ng Fund’s portfolio to less than 180 days and restricting the maximum allowable maturity to one year will minimize the price volatility of the overall portfolio. Marketability - Securities with active and efficient secondary markets are necessary in the event of an unanticipated cash flow requirem ent. Historical m arket “spreads” between the bid and offer prices of a pa rticular security-type of less than a tenth of a percentage point will define an efficient secondary market. Liquidity - The Operating Fund requires the greates t short-term liquidity of any of the Fund types. Short-term investment pools a nd money m arket mutual funds will prov ide daily liqu idity and m ay be utiliz ed as a co mpetitive yie ld a lternative to f ixed m aturity investments. Diversification - Investm ent maturities should be staggered throughout the budget cycle to provide cash flow based on the anticipated operating needs of District. Diversifying the appropriate maturity structure out through two years will reduce market cycle risk. Yield - Attaining a competitive m arket yield for comparable security-types and portfolio restrictions is the de sired objective. The yi eld of an equally weighted, rolling six-month Treasury bill portfolio will be the minimum yield objective. B. Agency Funds Suitability - Any investm ent eligible in the Inv estment Policy is s uitable f or Agency Funds. Safety of Principal - All investments shall be of high quality securities with no perceived default risk. Market price fluctuations w ill occur. However, by m anaging weighted average days to maturity for the Investment Pool to less than 180 da ys and restricting the maximum allowable maturity to one year, th e price volatility of the overall portfolio will be minimized.

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Marketability - Securities with active and efficient secondary markets are necessary in the event of an unanticipated cash flow requirem ent. Historical m arket “spreads” between the bid and offer prices of a pa rticular security-type of less than a tenth of a percentage point will define an efficient secondary market. Liquidity – Agency Funds require reasonable short-term liquidity. Short-term investment pools and money market mutual funds will provide daily liquidity and may be utilized as a competitive yield alternative to fixed maturity investments. Diversification - Investm ent maturities should be staggered throughout the budget cycle to provide cash flow based on the anticipated needs of District. Diversifying the appropriate maturity structure out through one year will reduce market cycle risk. Yield - Attaining a competitive m arket yield for comparable security-types and portfolio restrictions is the de sired objective. The yi eld of an equally weighted, rolling six-month Treasury bill portfolio will be the minimum yield objective. C. Debt Service Funds Suitability - Any investm ent eligible in the Inv estment Policy is suitab le f or the Debt Service Fund. Safety of Principal - All investments shall be of high quality securities with no perceived default risk. Market pr ice fluctuations will occur. However, by m anaging Debt Service Funds to not exceed the debt serv ice paym ent schedule th e m arket risk of the overall portfolio will be minimized. Marketability - Securities with activ e and efficien t secondary markets are not neces sary as the event of an unanticipated cash flow requirement is not probable. Liquidity - Debt Service Funds have predic table paym ent schedules. Therefore investment m aturities s hould not exceed th e anticipated cash flow requirem ents. Investments pools and money m arket m utual funds m ay provide a com petitive yield alternative for short term fixe d maturity investments. A singular repurchase agreem ent may be utilized if disbursem ents are allowed in the amount necessary to satisfy any debt service paym ent. This investm ent structur e is commonly referred to as a flexible repurchase agreement. Diversification - Ma rket cond itions inf luence the attractiveness of fully extending maturity to the next “unfunded” paym ent da te. Generally, if investm ent rates are anticipated to decrease o ver time, District is best served by locking in m ost investments. If the interest rates are potentially rising, th en investing in shorter and larger am ounts may provide advantage. At no tim e shall th e debt service schedule b e exceeded in an attempt to bolster yield.

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Yield - Attaining a competitive m arket yield for comparable security-types and portfolio restrictions is the desired objective. The yield of an equa lly weighted, rolling three-month Treasury bill portfolio shall be the minimum yield objective. D. Capital Project Funds Suitability - Any inves tment eligible in the In vestment Policy is suitable f or Ca pital Project Funds. Safety of Pr incipal - All investm ents will be of high quality s ecurities with no perceiv ed default r isk. Mark et p rice f luctuations wi ll occur. How ever, by m anaging Capital Project Funds to not exceed the anticipated ex penditure schedule the market risk of the overall portfolio will be minimized. Marketability - Securities with active and efficient secondary markets are necessary in the event of an unanticipated cash flow requirem ent. Historical m arket “spreads” between the bid and offer prices of a pa rticular security-type of less than a tenth of a percentage point will define an efficient secondary market. Liquidity - Capital Project Fund program s have reasonably predictable draw down schedules. Therefore investm ent maturities should generally follow the anticipated cash flow requirem ents. Investm ent pools and money m arket m utual funds will provide readily available funds generally equal to one month’s anticipated cash f low needs, or a competitive yield alter native f or s hort term f ixed m aturity inves tments. A s ingular repurchase agreem ent m ay be utilized if disbursements are allowed in the am ount necessary to satisfy any expenditure request . This investm ent structure is commonly referred to as a flexible repurchase agreement. Diversification - Market conditions and arbitrage re gulations influence the attractiveness of staggering the m aturity of fixed rate investments for c onstruction, loan and bond proceeds. Generally, when investm ent rate s exceed the applicable cost of borro wing, District is best served by locking in most investments. If the cost of borrowing cannot be exceeded, then concurrent m arket conditio ns will determ ine the attractiveness of diversifying maturities or investing in sho rter and larg er amounts. At no tim e shall the anticipated expenditure schedule be exceeded in an attempt to bolster yield. Yield - Achieving a po sitive sprea d to the cos t of borrowing is the de sired objective, within th e lim its of the Investm ent Policy’s risk constraints. The yield of an equally weighted, rolling six-month Treasury bill por tfolio will be the m inimum yield objectiv e for non-borrowed funds.

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INTERNAL CONTROL STRUCTURE - INVESTMENTS

A. Purpose - To ensure that United Independent School District (a) maintains the integrity of

financial accountability and (2) to prevent fraudulent activities that may lead to inaccurate financial data or loss of financial assets.

B. Accountability - The Assistant Superintendent of Business and Finance is assigned the authority to implement internal controls in the area of investments as well as adhering to the internal controls by the Accounting Department in order to safeguard the district’s assets.

C. Elements of Fraud

1. Incentive 2. Opportunity 3. Rationalization 4. Potential

D. Risk Assessment - This process is performed by the overview of investment locations and

to determine areas that require securing investments. • The person purchasing the investment is different from the one that is recording the

investment. • Any investment purchase is reviewed and approved by more than one investment

officer • Accrued interest is recorded monthly. • At the maturity of the investments, the person verifying the investment is different

from the person reconciling the bank statements. • Investments are received by the bank not to include investment pools. • The quarterly investment reports are reviewed for accuracy and signed by three

investment officers; and prepared in accordance with the Public Funds Investment Act (PFIA).

• All investments are precluded with a cash flow analysis for the current fiscal year.

E. Responsibility of Administrator in Charge

1. Review internal controls annually 2. Provide training for staff as required by policy and PFIA 3. Conduct risk assessments 4. Maintain and monitor internal controls 5. Assure investments are made in accordance with board policy and PFIA

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Accounts Payable

Acco

unts P

ayable

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Accounts Payable staff, procedures, and responsibilities. Accounts Payable Objective The Accounts Payable department mission is to pay all invoices promptly in an accurate and efficient manner. Accounts Payable Staff The Accounts Payable department staff consists of a supervisor and four assistants. Staff Responsibilities Accounts Payable Staff will log in to Finance Plus program with the user id and password provided by the Technology Department. The assistants’ primary responsibility is to pay all invoices in a timely and accurate manner. The four assistants are assigned vendors by alphabetical order in equal amount of workload. All documentation received by the assistants, i.e. Purchase Order copies, invoices, and statements, have to be stamped “Received” and dated. After reviewing the documents, the assistants will call the Budget Technicians or campus Secretaries to identify which orders are complete and ready to be paid and the ones that will be processed in the future. When payment is made, the A/P assistants should stamp all invoices Posted and Paid. The files are to be maintained in the same order by all four assistants and the files consist of three basic groups and are kept by “alphabet letter”, all assistants will have three folders for each alphabet letter that each are responsible for. 1-The first folder for each letter will hold the blue copies of the purchase order and they will be kept in alphabetical order according to the vendor’s name, and if there are several p.o.s for that particular vendor, then they will be kept in numerical sequence. It is the responsibility of the assistant to obtain the invoices from the vendors and the approval for payment from the secretary/budget technician so that a check can be generated. 2-The second folder for each letter consists of blue copies of the p.o. and their corresponding invoices, these documents are to be kept in alphabetical order by vendor’s name and in the case of several p.o.s for the same vendor, they will be kept in numerical sequence. It is the assistant’s responsibility to obtain the on-line received approval for payment from the secretary/budget technician as soon as possible so that a check can be generated. 3-The third folder consists of a blue copy of the p.o. and the received ordered materials approval for payment these are also kept in alphabetical order by vendors’ name and numerical sequence in case of several p.o.s. for the same vendor. It is the assistant’s

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responsibility to obtain the invoices from the vendors via mail, e-mail or fax so that a check can be generated. All invoices received are to be screened for accuracy and should reflect the exact merchandise that was described in the purchase order. If the invoice includes state taxes or finance charges, they should not be paid; the assistant will call or e-mail the vendor notifying them of the tax exemption status of the District and request an adjustment on the invoices. All communications with the vendors have to be recorded in a Vendor Communication Form (VCF) along with the vendor’s name, the contact person, the time and date and any topic of discussion. In case that the invoice totals more than the purchase order amount, the assistant will call the campus/department that originated the p.o. in most cases they will approve up to 10% for freight charges, but if the amount disputed is more than 10%, then the secretaries will have to ask for a Change Order on the original purchase order. The assistants are also responsible for paying all consultants invoices and uniform vouchers for which no purchase orders were created but are handled with a Check Request Form, this form must include the vendor’s name and number, date, budget code, account number, description of merchandise, amount, name of person requesting the check and the approval /signature of the budget accountant. Vendor checks are run bi-weekly in the Finance-Plus system or can be generated manually if they are needed sooner. In order to generate a vendor check the assistants are responsible to input all necessary information in Finance Plus following the instructions in exhibit A. Once the checks are done, the a/p assistants will review them, put them in envelopes then hand them to the mail room personnel to be mailed out. The a/p assistants will include a letter to the vendor inviting them to join our ACH program (See exhibit E). The assistants will make the necessary notes in the original documentation, scan them and input them in the Papervision System. The vendors will be rotated to the assistants every two years as part of the internal controls. The assistants may be assigned to perform other duties such as duties for absent staff, front desk reception, deliver documents, etc.

34

Accounts Payable Supervisor’s responsibilities and duties Interview applicants for a/p assistant’s positions. The Human Resources Dept. will train him/her on interviewing procedures. After the job posting’s deadline, the a/p supervisor will get a listing of the qualified applicants and will contact them for an appointment to conduct a job interview assisting the Director of Accounting and another trained professional. After that, all the applicants’ points are tallied and the selection is made, the supervisor will then take the action form to the Human Resources dept. and they will contact the applicants. Periodically train and guide the assistants in all areas of accounts payable, i.e. How and where to stamp documentation, filing, calling vendors, campuses and departments, how to input information on Finance Plus, how to generate reports and create spreadsheets. Conduct an annual training for the secretaries/budget technicians on how the a/p department works and how to approve invoice payments online and how to interpret the open purchase order report. The Supervisor will review, analyzed and create a spreadsheet that includes service dates and budget accounts for all utilities invoices in order to generate checks (Electricity, Water, Gas, etc.) Also review the payable entries made by the assistants and approve the listings so the checks can be generated. The Supervisor will create a list of the Control Numbers and will indicate the next check number to be used in the check run then deliver this list together with an adequate amount of blank check forms to the MIS Department. After every check run the a/p supervisor will review the check register for accuracy or discrepancies and will create a Journal Entry on the interfunds and will also create the Wire Transfer requests to replenish the General Funds account. A monthly check register will be created in Excel format by the Supervisor then emailed to the Accounting Director to be reviewed and forward to the District’s web designer so they can include it in our website. Provide the internal and/or external auditors with all checks and back up documentation requested. Generate a Monthly Disbursements report on General Maintenance, Food Service, Debt Service and Construction funds. These reports have to be printed double sided and recorded on a compact disc then given to the Assistant Superintendent of Business and Finance’s secretary. See exhibit B Generate a daily report on all merchandise received. See exhibit C

35

Perform or assign an alternate a/p assistant to the duties of absent a/p staff. Cancel purchase orders on Finance Plus as per originator’s request. Review and approve or return the Exceptions Outstanding on the Wells Fargo Bank website, this works directly with the Positive Pay System in place at the District where the Technology Department sends the bank an electronic file on checks generated on the Finance Plus System. The a/p Supervisor uploads a manual checks report to the bank’s website. Void checks on Finance Plus. See exhibit D. Create Open Purchase Orders reports on Finance Plus. See exhibit F. Receive the incoming mail to review invoices, statements and letters from the vendors, write notes or observations and then separate the documentation in alphabetical order and deliver it to the a/p assistants along with instructions for processing. Oversee that the assistants review the invoices for early payment discounts and accuracy, also that they maintain the professionalism and personal courtesy in dealing with the vendors, secretaries/budget technicians and the general public. Receive calls and emails from vendors, secretaries and administrators to research payments and/or purchase orders. Process the scholarship checks for deserving students of the District. Process emergency manual checks. Process checks for fuel companies. Process and Create an annual report on Board Members’ travel. Create an Accounts Payable tracking report for all utilities and fuel expenses then hand it over to the Director of Accounting for Budget purposes. Handle the Fixed Assets Inventory transfers and disposals process. Handle the scanned documentation disposal. Help and support the Accounts Payable Assistants to focus and achieve their goals. Help the Director and Manager of Accounting with other assigned duties.

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Exhibit A

1‐Click Applications.

2‐ Click Fund Accounting.

3‐ Click Payable Entry.

4‐ Click Post Accounts Payable.

37

Exhibit A

1‐Click on Purchase Order Payment.

2‐ Fill all blanks on form as requested.

3‐ When finished click OK button.

38

Exhibit A

1‐ Click on Non‐Purchase Order Payment when using a check request to pay employee travel,

utilities and other services.

2‐ Fill all blanks on the form as requested.

3‐ When finished, click OK button.

39

Exhibit B Monthly Disbursements Report

1- Log in to Finance Plus 2- Click on Custom 3- Click on Fund Accounting 4- Click on Disbursements for Approval Report.

40

Exhibit B

1- Fill in the Fund 2- Fill in the Object 3- Fill in the beginning date. 4- Fill in the ending date. 5- Click OK 6- Click Print.

41

Exhibit C Received Ordered Materials Report

1- Log in Finance Plus and click on UISD IT Custom Reports 2- Click on Fund Accounting 3- Click on Accounts Payable 4- Click on Receive Ordered Materials 5- Click on Alternate window 6- Enter Beginning Receiving Date 7- Enter Ending Rec. Date 8- Click Enter 9- Minimize Alternate Window

42

43

Exhibit C Continued

10- Click on My Documents tab 11- Double click on Pur002 report 12- Click Print 13- Select printer 14- Click OK to print report

44

Exhibit D How to void a check

1- Log in to Finance Plus 2- Click on Applications 3- Click on Fund Accounting 4- Click on Vendor Checks 5- Click on Void Checks 6- Enter Fund 864 and year 7- Enter Check Number 8- Click OK 9- Review data and confirm OK

45

46

How to create an Open Purchase Order Report: On the Finance Plus main screen, Click on UISD IT Custom Reports, then Fund Accounting, then Accounts Payable, then Open PO Reports, then Open PO by Date Range, Location

-Click on the “BLACK SCREEN” -Fill in the information as requested. See the examples on parenthesis: -Enter the beginning encumbrance date ( 09/01/2010 ) - Enter the ending encumbrance date ( 10/15/2010 ) - Enter beginning location ( 129 ) Note: write down your campus or dept. number - Enter ending location ( 129 ) Note: again just write down your campus/dept. number - Enter beginning fund ( 199 ) - Enter ending fund ( 999 ) - Enter budget pattern ( * ) Note: Just enter an asterisk for all your budgets. - Enter account pattern ( * ) Note: Enter an asterisk for all your accounts or a specific …account number. - Hit Enter and minimize the black screen then wait a few seconds before clicking on My …documents’ tab on the main screen of Finance Plus, there you will find your report …under “pobyloc.rpt” just double click on that name then click Print. By Jose Manuel Garza, Accounting Dept. 2011.

47

IN STATE TRAVEL Lodging

1. Federal Rate Schedule will be used for Texas cities in schedule 2. Cities not in schedule use County, if county not listed $85 per night 3. Click on link to access lodging reimbursement information and rates from the General

Services Administration web site, at http://www.gsa.gov and click on per diem rates. 4. State Taxes are not reimbursable. Hotel Tax Exemption form must be given to the Hotel

Reception when checking in. 5. A detailed receipt must be submitted, listing the room rate, taxes and any other charges

when reconciling a travel. Meals

• UISD Policy (DEE Local) – An employee whose duties require the employee to travel outside the District, but within the state, with an overnight stay may be reimbursed for the actual cost of the employee’s meals, not to exceed $27 per first/last day and $36 per interim day(s).

• Itemized Meal receipts are required for all travels. • Limited to (3) actual prepared meals (no snacks in between or groceries) • Cannot be for meals in town; must be out of town meals • Receipt must indicate date and location • Reminder: No alcohol, no gratuity

MILEAGE REIMBURSEMENT

• Amount will change and be made in accordance with the Texas Comptrollers Office or local policy, whichever is less.

• Calculation Method • Texas mileage guide will no longer be used • Electronic mapping source - www.mapquest.com (will be used to track mileage). If Map

Quest is unavailable, an alternative electronic mapping source can be used. • Employees will need to submit the beginning and ending odometer readings from their

vehicle for their travel.

Travelers are required to select the shortest and most economical route (safest route)

48

U.S. General Service Administration (GSA) Instructions: STEP 1 - Employee must logon on to the internet and go to www.gsa.gov. Once the following screen appears, select Per Diem Rates under most requested Links.

49

STEP 2 – The following screen will and displays the U.S. map. Select the state in which the employee will be traveling to.

50

STEP 4 – A list of cities will appear. The employee will need to scroll down the screen and view the city in which they will be traveling to. The information displays the lodging allowance by month and meal allowance on the last column for each city. The District has adopted a rate of $36 per diem for travel within the state of Texas.

51

SAME DAY TRAVEL Local Policy (DEE Local)

• Travel may be reimbursed for the actual cost of the employee’s meals, not to exceed $27. • Travel must be outside employees designated headquarters

o “Headquarters” is defined as the area within the geographical boundaries of the school district or grantee organization.

• Travel must be more than six consecutive hours • Amount is considered taxable income for employee

In the absence of a local policy

• No reimbursement shall be made for this purpose. OUT OF STATE TRAVEL Reimbursement for employee who travels within or outside the continental United States

– Shall be reimbursed for the actual cost of lodging and meals. – May not exceed the maximum meals and lodging rates as per Federal Rate Schedule

If local policy reimburses at a lesser amount

– You must comply with local policy.

If the out-of-state city is Not listed on the Federal Rate Schedule – Find the city on the list that is nearest your travel destination. – Apply the lodging and meal rates given for that city. – It is permissible to cross state lines.

TRAVEL SETTLEMENT All Employees are required to submit a travel settlement voucher within five (5) business days of their return from a District-related trip. Detailed receipts are required for meals and lodging. Detailed receipts are required for fuel only if an employee is using a rental vehicle. When using a personal vehicle, the beginning and ending odometer readings are required for the District-related trip. If an employee fails to submit the information requested for any travel-related expenses on two (2) separate occasions in a school/work year, the employee shall not be advanced any travel money by the District on a subsequent District-related business trip. The employee shall be required to submit a request for reimbursement of the travel-related expenses upon their return. By signing the travel request, an employee authorizes the District to payroll deduct on the following payroll cycle for any unsubstantiated amounts.

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TAXES, ALLOWANCES & DOCUMENTATION Taxes

– Employees may be reimbursed for applicable taxes. Travel Allowances

– A flat per diem for lodging and/or meals, is not allowable Travel Documentation

– Name of the individual – Destination and purpose of the trip – Dates of travel – Actual mileage – Actual amount expended on Lodging per day with receipt – Actual amount expended on meals per day (tip and gratuities not allowed) – Actual amount expended on rental car with receipt – Actual amount expended on incidental – Total amount reimbursed to the employee

RESOURCES TEA Website

– TEA Correspondence – Dated 1-20-2010 – http://ritter.tea.state.tx.us/taa/opge012010.html

Texas State Comptrollers Website

– http://window.state.tx.us/ U.S. General Service Administration

– http://gsa.gov

53

Employee's Full Name: Date:

UISD Email Address:Zip Code

Campus/Department:

Purpose of Trip: (Attach Detailed Description of Activity/Registration Form)

Departure Date*: Time:__________ Return Date: Time:

*Note: Meal Allowances for same day travel (departing and returning on the same day) are taxable to the employee and

Same Day Travel orDeparture ($30 x 75%) 22.50$ X QTY Note: Original itemized receipts required upon return for A) $

Interim Travel Day(s) 30.00$ X QTY for Federal/State Grants Only. Max of 3 receipts per day. B) $

Return ($30 x 75%) 22.50$ X QTY Receipts for Snacks and Groceries are unallowable. C) $

Cost of Lodging: X = D) $

City Tax: X E) $

Sharing Room with:

Gas Allowance for Rented Vehicles ($50 per day or $100 for SUVs ). Itemized receipts required for settlement. F) $

Personal Vehicle:* = G) $*(Attach directions from MapQuest.com/odometer readings are required for settlement)

Students Meals:* X = H) $Money Given to Students (# Students) ($ Amt Per Student per day or per meal)

Note: See instructions for *Student List Required Form 890-011 (A)+(B)+(C)+(D)+(E)+(F)+(G)+(H) Sub-Total(1) $ Meal $ Guidelines

Rental / Buses / Airfare Fees : Due Date: (2) $ Payable To: PO #:

Registration Fees/Entrance Fees: Due Date: (3) $ Payable To: PO #:

Student Meals: Due Date: (4) $ Payable To: PO #:

(1)+(2)+(3)+(4) = TOTAL FOR TRIP $

All employees shall be required to submit travel- related expense receipts within five (5) business days of their return from a District-relatedtrip. An employee that fails to turn in their receipts for any travel-related expenses on two (2) separate occasions in a school/work yearshall not be advanced any travel monies by the District on a subsequent District-related business trip and shall be required to submit arequest for reimbursement of their travel-related expenses upon their return from the District-related business trip.

FundYear Func PIC Local

Option Obj Sub Obj Total

Signature of Claimant Date

Immediate Supervisor Date

___________Alternative Funding Source Approval Date Superintendent /Designee

(Superintendent signature required on Out-of-State Trips)

Exe. Dir.of Elem./Sec.Ed. or Dir.of Sp.Ed.

Budget Accountant/Staff AccountantU.I.S.D Form 726-005

(Exempt from State Tax)

Items PayableTo Vendors

X $0.56 Cents per Mile

ID#/Vendor#:

(Cost of Lodging) (City Tax Rate)=

(If Traveling with Students, Attach Form 890-011 )

# Of Round Trip Miles

(# Of Nights)X

GSA Report is required for processing travel request form.Room Rate May Not Exeed GSA Per Diem Rate.

(# of Rooms)

Home Address:

Destination:

United Independent School DistrictRequest for Travel Authorization and Payment

Itemized Meal Receipts are required for Federal/State Grants. Receipts are not required for Local Funds.

This form must be turned in two weeks prior to the travel date

allowance will be added to employees W2 Form as per IRS Code.

Revised 02/01/14

Budget Codes must be completed by the appropriate personnelbefore travel request is approved.

Date

Date

Approval for Teacher Staff Development OnlyRequest must be approved two weeks in advance & before registration for workshop is submitted.

Cam

pu

s/D

epar

tmen

tC

urr

icu

lum

&

Inst

ruct

ion

For Accounting Office Use Only

Acc

ou

nti

ng

(Meals may not exceed $22.50 or $30 per day)

Date

Org

By signing this statement, I authorize the District to payroll deduct any unsubstantiated amounts. Please read statement immediately above.

(Room Rate)

54

Accounting Dept.

Sticky Note

Use the Tab key to navigate from cell to cell.

Accounting Dept.

Sticky Note

Enter percentage as a decimal (Ex. 7% = .07)

DateDestination

Purpose of Trip

Depart and Return

Mileage

Cost of Lodging

Transportation Fees

Registration FeesSettlement Voucher

Students Meals

Approval

Funding Sources

Purchase Requisitions

Travel costs must be properly documented to be reimbursable. The employee must document travel costs with a travelvoucher or other comparable documentation. 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 max allowable)•Actual amount expended on public transportation, such as taxis and shuttles•Actual amount expended on rental car with receipt, with 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 for gasoline is reimbursed)•Actual amount expended on incidental, such as hotel taxes, copying of materials, and other costs associated with the travel•Total amount reimbursed to the employee

Travel Authorization and Payment Instruction

Refers to the date the travel authorization form is prepared.

Use the full name of the claimant, Empl. I.D. #/Vendor # and employee's home address, email

Meals for same day trip will be reimbursed at 75% of $30.00. Meals for overnight trip will be reimbursed at 75% of $30.00 for the 1st day of travel, Interim days will be reimbursed at $30.00 per day, and the last day of travel will be reimbursed at 75% of $30.00. Original itemized receipts are required at time of settlement for Federal/State Grants. Maximum reimbursement for meals is not to exceed $22.50 on same day trip/1st day andlast day of travel or $30.00 for interim days of travel. Maximum of 3 receipts per day (snacks or groceries are unallowable). Gratuity, Room Service Charge fee or Delivery fee are unallowable expenses.

Refers to the date and time the claimant will leave the District and return to the District.

Requires a detailed statement of justification as to why the claimant needs to travel and how this trip will enhance his or her performance on the job for the school district.

Requires the specific name of the city and state to which claimant is traveling.

Name / Empl. #/Vendor I.D.# / Address and UISD email

Meals

Advancement is based on the number of miles provided by MapQuest.com. Odometer readings are required for settlement voucher. If odometer reading is less than MapQuest, difference is owed to United ISD. If odometer reading is more than MapQuest, maximum reimbursement allowable is up to MapQuest advancement.

Enter the number of nights you will be away from the District on business and multiply by the actual or estimated cost per night. If the cost is estimated, claimant may be due additional payment or may have to reimburse the District based on the actual receipt for lodging expenses (room cost only). Reimbursement may not exceed amount listed on the U.S. General Service Administration (GSA) website. If city is not listed, use county, if county not listed then use State Rate. Itemized receipts are required at time of settlement.

Payment /reimbursement is made on actual costs with receipts required up to maximum allowable.

Payment/reimbursement is made on actual costs with receipts required.

TEA REQUIREMENTS

Form(s)are required only if payment is made to a vendor or company rather than the claimant.

Must be settled with an Official School Business Travel Settlement Voucher.

Initialed student Form 890-011 is required for students participating in the travel. The maximum allowance per day is $25.00 or $9.00 per meal if less than 3 meals.

Form must be signed by the claimant and approved by their immediate Supervisor, Executive Director of Elementary/Secondary or Dir.of Sp.Ed., and Superintendent. (Only original form should be submitted to the Accounting Department)Enter the account number to which the expenditures are to be charged. Without this number, the travel will not be approved. Alternate funding source will require an additional signature.

55

This form must be turned in within 5 working days from return date

Employee's Full Name: Date:

UISD Employee Email:

United Independent School DistrictOfficial School Business Travel Settlement Voucher

Emp#/Vendor#:

Home Address:Zip Code

Campus/Department:

Date Departed: Time:

and allowance will be added to employee's W2 Form as per IRS Code.

Same Day Travel orDeparture A)

Traveled To:

Time: Date Returned:

*Note: Meal Allowances for same day travel (departing and returning on the same day) are taxable to the employee

Original Itemized Receipts are required for Federal/State Grants. Maximum of 3 receipts per day. Snacks and Groceries are unallowable.

Receipts are not required for Local Funds

(Amount not to exceed $22.50 per day) -$

Interim Travel Day(s) + + + + B)

Return C)

X X = D)(# of Nights)

( y)(Amt not to Exceed$30.00 per day) -$

(Amount not to exceed $22.50 per day) -$

GSA report is required on original travel request

Cost of Lodging (Itemized Receipt Req.): -$ (Room Rate) (# of Rooms)

City Tax: X = E)Tax %

Shared room with:

Miscellaneous Expenses: (Receipts Required)

$

$

$ F)

-$

Total Miscellaneous Expenses: -$

-$ (Cost of Lodging)

Mileage Advancement: $

Odometer Reading X $Start Ending

If odometer reading total is less than mileage advancement difference is G)due to UISD; If odometer reading total is more, than use advanced amount

*Mileage reimbursement is based on odometer readings, if odometer reading is greater than MapQuest, than use amount on advancement

(amount paid on original travel)

-

-$ -$

to .56 per mile =

Students Meals:* X = H)Money Given to Students (# Students) ($ amount per day)

(A)+(B)+(C)+(D)+(E)+(F)+(G)+(H)

Advance Payment:

Amount Due to Employee/ Amount Due to UISD

-$

*An Initialed Student List Must Be Attached (Form 890-011)

TOTAL EXPENDITURES -$

Date: Less Total Advance

$0.00

UISD Check #

Amount Due to Employee/ Amount Due to UISD

All employees shall be required to submit travel- related expense receipts within five (5) business days of their return from a District-relatedtrip. An employee that fails to turn in their receipts for any travel-related expenses on two (2) separate occasions in a school/work yearshall not be advanced any travel monies by the District on a subsequent District-related business trip and shall be required to submit arequest for reimbursement of their travel-related expenses upon their return from the District-related business trip.

Explanations:(Remarks):FundYear Func Prg.

CodeLocal

Option Obj Sub Obj Total

$0.00

Org

Computed by Date

Accounting Assistant DateImmediate Supervisor Date

Budget Accountant/Federal Programs Date

For Accounting Office Use Only

U.I.S.D Form 726-006 Revised 02/01/14

56

12-302(Rev.4-07/17) TEXAS HOTEL OCCUPANCY TAX EXEMPTION CERTIFICATE

NOTE: This certificate is for business only, not to be used for private purposes, under penalty of law. The hotel operator may request a govern-ment ID, business card or other identification to verify exemption claimed. Certificate should be furnished to the hotel or motel. DO NOT send the completed certificate to the Comptroller of Public Accounts. The certificate does not require a number to be valid. Refer to Hotel Rule 3.161 for exemptions.

Check exemption claimed:

United States government or Texas government official exempt from state, city, and county taxes. Includes US govern-ment agencies and its employees traveling on official business, Texas state officials or employees who present a Hotel Tax Exemption Photo Identification Card, and diplomatic personnel of a foreign government who present a Tax Exemption Card issued by the US Department of State.

Religious, charitable, or educational organization or employee exempt from state tax only. Educational organizations include school districts, private or public elementary and secondary schools, and Texas institutions of higher education as defined in Section 61.003, Texas Education Code. Beginning October 1, 2003, non-Texas institutions of higher education (public and private universities, junior colleges, community colleges) must pay the state hotel occupancy tax. Religious and charitable organizations must hold a letter of exemption issued by the Comptroller of Public Accounts to claim the exemption.

Other. Organization exempt by law other than Chapter 156, Tax Code. Specify reason for exempt status below. Supporting Documentation Required.

Name of exempt organization Organization exempt status (Religious, charitable, educational, governmental)

Address of exempt organization (Street and number, city, state, ZIP code)

GUEST CERTIFICATION: I declare that I am an occupant of this hotel/motel on official business sanctioned by the exempt organization named above and that all information shown on this document is true and correct. Guest name (Please print)

Date

FOR HOTEL/MOTEL USE ONLY (OPTIONAL)Name of hotel/motel

Address of hotel/motel (Street and number, city, state, ZIP code)

Room rate Local tax Exempt state tax Amount paid by guest Method of payment

You have certain rights under Chapters 552 and 559, Government Code, to review, request and correct information we have on file about you. To review or correct your state tax-related information, contact the Texas State Comptroller's office.

Hotels may require verification before accepting a hotel occupancy tax exemption certificate. An organization may qualify for hotel occupancy tax exemption even when it does not have a Comptroller's letter of hotel tax exemption or cannot be found on the Comptroller's list of exempt organizations. Some examples include churches, public schools and community colleges.

You may need to pay the tax until verification of hotel tax exemption can be obtained from the Comptroller's office. You can apply to the hotel for a refund or credit.

A list of charitable, educational, religious and other organizations that are exempt from state and/or local hotel tax is onlineat http://window.state.tx.us/taxinfo/exempt/exempt_search.html. Other information about Texas tax exemptions, including applications, is online at http://window.state.tx.us/taxinfo/exempt/index.html.

You can also send an e-mail to [email protected] or call (800) 252-1385.

✔

UNITED INDEPENDENT SCHOOL DISTRICT EDUCATIONAL

201 LINDENWOOD DR, LAREDO, TX 78045

57

UNITED INDEPENDENT SCHOOL DISTRICT

Samuel D. Flores Director of Accounting

Travel Summary

1. BBVA Compass will be charging employees $7.00 for cashing travel checks, in order to avoid this fee the following is being recommended:

Sign Up for ACH (Application attached) Deposit or Cash Travel Check at your Financial Institution Cash Check at any Compass Bank with Valid District ID and Valid

License/ID

2. Odometer Readings are required when using a personal vehicle: ________________________ to _______________________

Departure Return

3. Turn in State Exemption Form to hotel. 4. Retain all itemized meal receipts for Federal/State Grants Only.

5. Under no circumstances should you share your travel advance.

6. A completed settlement voucher must be turned in within 5 business days from

return date to the Employee Travel and Receivable Office.

7. Any unsubstantiated amounts will be payroll deducted.

8. If business trip is canceled, advancement must be returned to the District.

9. Original receipts are required for: Itemized Meal Receipt for Federal/State Grants Only Itemized Hotel Receipt Shuttle Service Parking Fee Gas Receipts (for rented vehicles) Airline Tickets (boarding pass) Affidavits are unallowable

If you have any questions, please contact Tina Gonzalez at ext. 6441 or email [email protected] or myself at ext. 6369. Rosa I. Cabello, Accounting Manager [email protected]

It is the policy of the United Independent School District not to discriminate on the basis of race, color, national origin, sex or handicap in its vocational programs, services or activities as required by Title VI of the Civil Rights Act of 1964, as amended; Title IX of the Education Amendments of 1972; and Section 504 of the Rehabilitation Act of 1973, as amended.

UISD Board of Trustees

Judd Gilpin President District 7

Juan Roberto Ramirez

Vice President District 6

Ricardo “Rick” Rodriguez

Secretary District 2

Ricardo Molina, Sr.

Parliamentarian District 1

Pat Campos

Member District 3

Ramiro Veliz, III

Member District 4

Javier Montemayor, Jr.

Member District 5

Roberto J. Santos Superintendent

Central Office

201 Lindenwood Drive Laredo, Texas 78045

Phone: (956) 473-6219 Facsimile: (956) 728-8691

58

MONTHLY TRAVEL REPORT INSTRUCTIONS

MILEAGE RECORD

A. State the month the reimbursement is being requested for

B. Include the following: • Name • Address • Employee ID # • Title • Campus/Department

C. Request from Budget Technician the Budget Account Number

F. Forward the completed form to your supervisor for approval

E. Before you sign, please read the disclaimer

G. Include Date Departure, Arrival, Odometer Reading (starting & ending) Total Miles Purpose/Time Spent

D. Total Amount Requested

59

For the Month of:

Name:Vendor/Employee ID:

Address:

Title: Department/Campus:

Budget Account Number:

Fund/Yr Function Org.Program

CodeLocal

Option ObjectSub

Object

Total Amount Requested: Miles* x $0.56 Cents = $(*Total Miles From Mileage Record)

I certify the above reimbursement being requested is true, correct and unpaid to the best

United Independent School DistrictMonthly Travel Report

U.I.S.D. FORM 726-004REVISED 01/12/13

y g q , pof my knowledge. By receiving mileage, I am assuring the District that I have a valid TexasDriver's license and a current vehicle insurance policy with at least minimum coverage.

Date Date

Date DateBudget Accountant Federal Funds Accountant

Signature of Claimant Administrators Approval

U.I.S.D. FORM 726-004REVISED 01/12/13

60

MILEAGE RECORD PAGE NO:

TOTALDATE START FINISH MILES

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

Departure Arrival

Purpose/Time Spent:

ODOMETER

U.I.S.D. FORM 726-004A

61

Professional Services Guidelines Page 1 of 3

Roberto J. Santos Superintendent

Administrative Guidelines: Professional Services Submitted by: Finance Dept. Approved by Superintendent: Effective Date: September 1, 2005 Revised: June 1, 2013

Purpose: These guid elines are to be adh ered to when obtaining professional, i.e. consulting, services on behalf of United Independent School District (the “District”).

Defined: Professional/consulting services are rendered by personnel who are not employees of the school district. Such services are delivered by an independent contractor (individual, entity o r firm) that offers its services to the public. A W -9 form must be completed by the independent contractor.

Need: The District m ay contract with an independent contra ctor only if there is a substantial need for the prof essional service and the distri ct cannot adequately perform the services with its own personnel.

Long-term Contracts : I f it is antic ipated tha t a consul tant’s se rvices will be req uired regularly for an extended period, not to ex ceed one year, the Purchasing Departm ent should be contacted to determ ine that th e appropriate purchasing policy is being followed. Consultant contracts to exceed one year is not allowed.

Short Term Contracts: The dis trict’s maximum authorized consulting fees for short term contracts (not to exceed 5 days), usually for staff development, are as follows:

Bachelor’s Degree - $1,000 per day Master’s Degree - $1,500 per day Doctorate - $2,000 per day Fees in excess of these amounts require the approval of the Superintendent.

Conflict of Interest: The originator should ensure that a conf lict of interest does not exist in the development of the contract. Form CIQ is provided for vendor to complete.

Criminal History Background Check : Senate B ill 9 requires that all Texas public s chool districts receive certification from any entity with which it contract s to provide services that it has obtained a stat e and n ational c riminal h istory background check on all employees hired on or after January 1, 2008 who (1) have continuing duties related to contracted services; and (2) have direct contact with students. Therefore, all entities and individuals who contrac t with the Distr ict to per form services m ust complete the UISD Form #726-001A. Felony Conviction Notification: Texas Education Agency Code, Sec 44.034, Notification of Criminal History, Subsection (a), states “a p erson or business en tity that en ters into a contract with a school district must give advance notice to the district if the person or an owner or operator of the business en tity has been convicted of a felony. The notice must include a general description of the conduct resulting in the conviction o a felony.” Form is provided for the vendor to complete.

62


Procedures: (Refer to Forms and Approvals on page 3)

Step 1: The Request for Consultant Servi ces should be completed by the originator and approved by the appropriate adm inistrator(s). Consultant credentials, IRS for m W-9, the District’s UISD Certification of Criminal History Report Inform ation form (#726-001A) and proof of insurance, should be obtained and attached to the request for consultant services f orm before reque sting further approvals. Once approved, the request should be entered into the FinPlus system as a purchase requisition so that a purchase order can be generated. If the vendor is not created on the system , please contact Pur chasing Departm ent. I f m ultiple c ampuses/departments a re sha ring the expenses, please send request to the Accounting Department.

Step 2: The Contract for Professional Services or the Provider Service Agreement for Special Education services should be co mpleted, signed by the consultant and the appropriate administrator(s). Under no circum stances should changes be made to the contract once it has been signed. A facsimile transmission is deemed acceptable.

Step 3: Once services are performed, requests for payment should be submitted to the Accounting Department, to the attention of th e Senior Accountant if paym ent is from a federal grant, or the Budget Accountant for all others.

a. This should include a copy of the purchase order, the request for consultant services, the certification of criminal history record information form, the contract or agreem ent (see Safekeeping below), and an invoice from the provider. The Accountin g Department will not pay until it h as received the signed contract for professional services or agreement.

b. Invoices for contracts based on hourly rates should include the date, description of service, and time billed. Invoices for contracts based on a set fee per service should in clude the date and descri ption of service. The student serviced should be included when applicable.

c. Travel expenses agreed to on the contract will be reimbursed based on the district’s travel guidelines for m eals, lodging, mileage and transportation. Itemized receipts are required for meals (federal funds only), lodging and transportation.

Step 4: The infor mation will be forwar ded to the Accounts Payable Office for payment af ter th e se rvices hav e be en rend ered. Paym ent will be m ailed to the consultant.

Safekeeping: Original forms listed on Forms and Approvals below (A, B, and C) should be attached to the request for payment submitted to the Acc ounting Department. Copies of Forms listed on A, B, and C and original forms listed on F should be forwarded to the Purchasing Departm ent for purchase order p rocessing. Original form s D and E below should be kept by the origina ting departm ent, with copies attached to the request for payment.

63


Forms and Approvals: Official Form Purpose Approval//Signatures

A. Request for Consultant Services (726-001)

Documents the need for the service. This is a required form for all consultant services, regardless of duration and with or with out a service fee. Includes area for superintendent's approval when amounts exceed the maximum allowed amounts. Student Activity Clubs only require signature of Principal, Sponsor and Fine Arts if Fine Arts related club.

1. Director of Fine Arts for Fine Arts related activities 2. Director of Prof. Dev will verify credentials and criminal history and CIP activity/strategy 3. Executive Director, Asst. Superintendent or Assoc. Superintendent 4. Superintendent (when amounts exceed the maximum allowed amounts)

B. Certification of Criminal History Record Information (726-001A)

An entity certifies that it has obtained a criminal history background check on all employees who (1) have continuing duties related to the contracted services; and (2) have direct contact with students.

Must be completed and signed by vendor.

C. Contract for Professional Services (726-002)

Long-term Contracts must not exceed one year. Short-term contracts may not exceed 5 days in duration (refer to page 1 of guidelines)

Signature of Administrator/Principal, Originator/Sponsor

D. Provider Service Agreement (832-02)

Used for Special Education consultants hired when it is anticipated that services will be rendered regularly for an extended preiod, not to exceed one year.

Superintendent

E. Letter of Contract (832-01) Used for Special Education services, including in-home training, parent training and respite care, provided regularly for an extended period, not to exceed one year.

Excutive Director, Asst. Superintendent or Assoc. Superintendent

F. Purchasing Requirements Form CIQ (Conflict of Interest) and Felony Conviction Notification are forms required by Purchasing Department. Insurance Requirement table is provided for reference on type of coverage needed for professional service contract.

Must be completed and signed by vendor.

Provide proof of Insurance Coverage

64

Please complete this form and attach it to the Contract for Professional Services at least two weeks prior to hiring theconsultant. If consultant's fee is more than the maximum authorized amount per day (Bachelors - $1,000, Masters - $1,500,Doctorate - $2,000), the Superintendent's approval is required below.

Campus/Department: ______________________________________ Telephone # __________________

Consultant: _________________________________________________________________________________________________

_________________________________________________________________________________________________

Services to be rendered: ________________________________________________________________________________________

Credentials (attach degree, expertise, etc.): __________________________________________________________________________

Time/Place of Service: _________________________________________________________________________________________

Audience/Number of Employees/Students to be trained: ________________________________________________________________

Campus : Explain the Activity or Strategy this service addresses on the Campus Improvement Plan (CIP) ______________________________

_____________________________________________________________________________________________________________

_____________________________________________________________________________________________________________

Department : Reason for hiring this consultant: _______________________________________________________________________

____________________________________________________________________________________________________________

Has the Consultant completed a Certification of Criminal History Record Information Form? (726-001A) Yes _____ No _____

If Yes , attach a copy to this form and proceed with request. If No , request for Consultant Services will not be processed.

Consultant's Fee: $________________ per _______________ not to exceed $_______________Travel Reimbursement (based on UISD guidelines): Yes ____ No ____ Estimated $____________

UNITED INDEPENDENT SCHOOL DISTRICT REQUEST FOR CONSULTANT SERVICES

Serv

ices

Name

Address / City / State / Zip Code

Actual Date(s) and Time of Service: _______________________________________________________________________________

Certification of Criminal History Record

Additional fees, if any, i.e. materials $________________

Fund/Yr Func. Org. Program Code Local Option Object Sub object

Budget Code: or

Student Activity Club Account: _______________________________________________________________

(Note: Keep copy of Professional Packet. The originator is responsible for securing the signatures from Fine Arts and Federal Programs prior to sending to the Professional Development Office, if signature is not applicable, then initial next to "N/A")

N/A ______________

N/A ______________

Date Sent Initials Date Returned Initials

□ Fee □ Other ______________________(Not Required for Student Activity Club Accounts)

Ter

ms

Total Consultant's Fee:

Ori

gina

tors

Res

pons

ibili

ty

Originator/Sponsor (Print Name) Date Campus/Dept. Administrator's Approval Date

Approved __________ Not Approved ___________Director of Fine Arts Date Approval Needed for Fine Arts related activities

Approved __________ Not Approved ___________Ex. Director of Federal Programs Date Approval Needed for Federal Funding Only

Prof

essi

onal

Dev

elop

men

tD

ate

Rec

eive

d:__

____

____

Forward To Respective Dept. forApproval & Signature (below)

Elementary/Middle/Secondary Ed.Special Education

AccountabilitySuperintendent's Office

Approved __________ Not Approved ___________Director of Professional Development Date Approval not applicable for student activity clubs

Approved __________ Not Approved ___________Assoc. Supt./Asst. Supt./Ex. Director Date Approval not applicable for student activity clubs

uper

inte

nden

t

Approval For Waiver (Check One):

Su Superintendent's Signature Date

UISD FORM 726-001Revised 06/01/1365

UISD FORM #726-001B Revised 10/1/07

United Independent School District Certification of Criminal History Record Information

SB 9, passed during the 80 th Legislative Session, requires that all Texas public school districts receive certification from any entity with which it contract s to provide services that it has o btained a cr iminal history background check on all em ployees hired before January 1, 2008 who (1) have continuing duties related to contracted services; and (2) have direct contact with students. The requ ired crim inal history reco rd inform ation can be obtained from either of the following:

A law enforcement or criminal justice agency A private entity that is a consumer reporting agency governed by the Fair Credit

Reporting Act (15 U.S.C. Section 1681 et seq.) Although state law provides guidance as to which em ployees m ust have a crim inal background check, there is no sp ecific definition or descrip tion as to what equals an employee who (1) has continuing duties related to contracted services; and (2) has d irect contact with students.* The law states th at the Comm issioner of Education m ay adopt rules necessary to im plement this requirem ent; however, at this tim e none have been adopted. Therefore, all entitie s and individuals who contract with the District to perform services, must com plete the UISD Form #726-001A that includes an infor mation sheet related to the services to be perf ormed and the duties r elated to th ose serv ices tha t employees will be perf orming and the type of contact that those em ployees might have with students.

• Employees who are h ired by an en tity that contracts with a school dis trict after January 1, 2008 m ust subm it to a national criminal history record infor mation review which m ay include fingerprints a nd photographs before serving in the capacity described.

The school district m ay not allow an y employee of the entity or an indiv idual to serve at the district if infor mation is obtained thr ough this review that the em ployee has been convicted of one of the following: (1) A Title 5 felony offense (2) An offense requiring the individual to register as a sex offender (3) An offense under the laws of another state or federal law that is equivalent to a Title 5 felony in the state of Texas or that would require registration in the Texas sex offender databank.

At any tim e, a school district adm inistrator, including a campus principal or designee, may request copies of the actual crim inal background check or national crim inal history record inform ation review which m ay incl ude fingerprints and photographs from the entity or individual who has contracted with the school district or m ay obtain from any law enforcement or crim inal justice agency all crim inal history record information that relates to an individual described above.

66

Please have Consultant complete section 1, 2, or 3 of this form and attach to the Request for Consultant Servicesform (#726-001). Form is required by Texas Education Code § 22.0834 and by UISD for processing of payment.

Consultant: ________________________________________________________

________________________________________________________

Services to be rendered: ___________________________________________________________

Answer Y for Yes or N for No:

Will employees, including yourself, have continuing duties related to the services described above?Until it receives further guidance, the District considers “continuing duties” to mean repetitive work duties rather than a one time appearance or engagement.

Will those employees, including yourself, have direct contact with students?

Until it receives further guidance, the District considers “direct contact” to mean servicesthat may be performed independently from school district staff involvement. Direct contact can include chance contact such as performing routine inspections or maintenance; contactwith groups of students during organized activities; or more obvious examples such as tutoring or therapy.

If either question is answered "no", consultant should complete section 2 of this form.If answer to both questions is "yes", consultant should complete section 3 of this form.

I agree and understand employees of the company or individuals, including myself, who have not received the required criminal background check because the above description does not apply to them/myself will be considered visitors when on school campus and must follow school district and campus policies related to visitors on school campuses.

_________________________ _________________________Signature of Consultant Date

I, _______________________________________________, certify that all employees, including myself, of the company that I own, operate, or manage, or myself as an independent contractor who have continuing duties related to the service to be performed on a United Independent School District Campus and who also have direct contact with students have undergone the required criminal history background check or national criminal history record information review which may include fingerprints and photographs and that no prohibited contact as described herein was revealed. The District reserves the right to request an actualCriminal History report.

_________________________ _________________________Signature of Consultant Date

Name


CERTIFICATION OF CRIMINAL HISTORY RECORD INFORMATON

Address / City / State / Zip Code

Sect

ion

2

The following scections must be filled out by Consultant

Sect

ion

3

S

ectio

n 1

UISD FORM 726-001ARevised 09/12/08

67

UISD Form 726-002 Revised 06/01/13

(NAME)

UNITED INDEPENDENT SCHOOL DISTRICT CONTRACT FOR PROFESSIONAL SERVICES

PROGRAM LOCAL SUB FUND/YR FUNC. ORG. CODE OPTION OBJECT OBJECT AMOUNT

Pay to: ______________________________________________________________________________

(ADDRESS)

_____________________________________________________________________________ (CITY) (STATE) (ZIP)

(Check will be mailed to payee.)

This contract and agreement is made and entered into by and between the United Independent School District, referred to herein as “District,” and ______________________________referred to herein as “Consultant(s).” The parties have severally and collectively agreed and by the execution hereof are bound to the mutual obligations and to the performance and accomplishment of the tasks hereinafter described: Date(s) of Service: _______________________________ Description of Services: ____________________________________ Consultant shall provide professional services, consultation, and expertise to the District for use and benefit of public education in Texas. The

District shall pay to Consultant a fee of $_________ per __________ not to exceed $____________ . Fees will be paid based on invoice(s) sub-

mitted by consultant which should include Date of Service and Description of Services. Travel will _____ or will not _____ be reimbursed.

All travel reimbursements will be based on the District’s travel guidelines provided that itemized receipts are submitted. Note: This is not a complete contract unless accompanied by an approved “Request for Consultant Services” form and “Certification of Criminal History Record Information” form. All information, materials, or products developed pursuant to this contract shall be the property of the District if the information, materials, and products are specifically developed by Consultant for District, and the District incurs charges for the development of said products Consultant shall not assert any claims at common law or in equity or establish any claim to statutory copyright in such materials or make any reproduction of said materials without the prior written permission of the District. This contract in all its particulars is subject to all Federal and Texas State Laws, rules, and regulations pertaining to the contract project, including but not limited to Titles VI and VII of the Civil Rights Act of 1964, as amended; and Title IX of the Education Amendments of 1972, as amended; and recourse to judicial action shall be in the Courts of the State of Texas to the exclusion of all other courts. The district certifies that there is no conflict of interest in hiring this consultant and that this service could not have been provided by an employee within the district. If an extension of this Agreement is mutually agreed upon, the parties to this Agreement will execute another Agreement to set the terms and con-ditions. In the event of termination for cause or for convenience of this Agreement by District or Consultant, compensation shall be prorated on the basis of hours actually worked and Consultant shall only be entitled to receive just and equitable compensation for any satisfactory work completed and expenses incurred up to the date of termination. In the event that Consultant is terminated for cause or for convenience, Consultant will be provided three(3) days notice before being terminated by the District. District or Consultant may terminate this Agreement prior to the commence-ment of the Consultant Services for cause or for convenience, in which case, Consultant shall not be entitled to any compensation for expenses incurred after the termination of contract. Consultant may not assign this contract to a third party without the written consent of the District, Con-sultant is not an employee of the District, and is not entitled to any benefits. District shall not deduct Federal income taxes, FICA, Social Security, or an other taxes required to be deducted by an employer, as this is the responsibility of Consultant. Consultant is subject to the policies , direc-tives, rules, and procedures of the Board of Trustees, Administration and Supervisory Personnel, and is subject to the laws of the State of Texas and of the United States, now and as may be thereafter in place. It is understood and agreed to by the parties hereunder that the Consultant is not an employee of the District. In this regard, Consultant shall indem-nify and hold the District harmless from any and all claims arising out of the performance of his/her duties under this Agreement and the services provided on any District property. Further, Consultant agrees to indemnify and hold harmless the District and its employees, trustees, and agents from any and all losses, costs, or expenses, including attorney’s fees, lawsuits, actions, personal injury claims, damages or other claims or liability of any character or type incurred by the District or its trustees, employees, or agents as a result of allowing Consultant to use the District’s facili-ties. Furthermore, Consultant agrees to provide proof of Insurance required by the District. Approved and accepted by Consultant(s)) this ____________ day of ____________________, 20_____.

Consultant(s) Signature: ___________________________ S.S. Number / Employer Identification Number: _____________________. Approved and accepted by the United Independent School District this ____ day of _________, 20____ Originator/Sponsor Signature:___________________

____________________________________________ _________________

Signature of Administrator/Principal Date

________________________________________ _____________________________________

Accounting Department Approval: _____________________________________ Date:______________ 68

United ISD Insurance RequirementsFor

Professional Service Providers

United ISD

Alan G. Jackson Jr.Phone: (956)-473-6347Date: 11/29/2012

Physical Contact Physical Contact Physical Contact

Commercial General Liaibility

BI & PD Each Occurrence 300,000 1,000,000 1,000,000

BI & PD General Aggretate 600,000 1,000,000 2,000,000

Products & Completed Operations 300,000 1,000,000 1,000,000

Personal & Adv Injury 300,000 1,000,000 1,000,000

Fire & Legal Liability N/A N/A N/A

Medical Expenses 5,000 5,000 5,000

*Professional Errors & Omissions Liability -

BI & PD Each Occurrence 1,000,000 1,000,000 1,000,000

BI & PD General Aggretate 1,000,000 1,000,000 2,000,000

Products & Completed Operations 1,000,000 1,000,000 1,000,000

Personal & Adv Injury 1,000,000 1,000,000 1,000,000

Fire & Legal Liability N/A N/A N/A

Medical Expenses 5,000 5,000 5,000

Licensed or certified as professionals;e.g.;

engineers,architects,insurance agents, physicians, Accountants/Auditors, attorneys, Counselors,

Therapists, etc.



Therapists, etc.



Therapists, etc.

Commercial Auto Liability Physical Contact Physical Contact

Bodily Injury Each Person 30,000 100,000 N/A

Bodily Injury Each Accident 60,000 300,000 N/A

Property Damage Each Occurrence 25,000 100,000 N/A

Combined Single Limit or 300,000 1,000,000

Umbrella Liability (Excess)

Over GL, Auto & Workers' Comp N/A N/A

* Workers' Compensation *See Below *See Below *See BelowPer Statutory

ProvisionsPer Statutory

ProvisionsPer Statutory

Provisions

Employers Liability 500,000 500,000 500,000

Additional Insured Endorsement and Waiver of Subrogation

Yes Yes Yes

Insurance Company "AM Best" Rating A - or better A - or better A - or better

Cancellation Notice 30 Days 30 Days 30 Days

* Sole Proprietor w/no employees ---- Sole proprietors w/ No employess may be exempted from Workers' Compensation requirement provided Vendor signs UISD Hold Harmless Agreement. Vendors w/ Employees must provide proof of Workers Compensation Coverage as per requirements listed above

Professional Services

Services $25,000 - $50,000

Services Over $50,000

Servicess $0- $25,000

Rev 11/29/12

69

70

71

Form W-9(Rev. December 2011)Department of the Treasury Internal Revenue Service

Request for Taxpayer Identification Number and Certification

Give Form to the requester. Do not send to the IRS.

Pri

nt o

r ty

pe

See

Sp

ecifi

c In

stru

ctio

ns o

n p

age

2.

Name (as shown on your income tax return)

Business name/disregarded entity name, if different from above

Check appropriate box for federal tax classification:

Individual/sole proprietor C Corporation S Corporation Partnership Trust/estate

Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=partnership) ▶

Other (see instructions) ▶

Exempt payee

Address (number, street, and apt. or suite no.)

City, state, and ZIP code

Requester’s name and address (optional)

List account number(s) here (optional)

Part I Taxpayer Identification Number (TIN)Enter your TIN in the appropriate box. The TIN provided must match the name given on the “Name” line to avoid backup withholding. For individuals, this is your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3.

Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose number to enter.

Social security number

– –

Employer identification number

–

Part II CertificationUnder penalties of perjury, I certify that:

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and

2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding, and

3. I am a U.S. citizen or other U.S. person (defined below).

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions on page 4.

Sign Here

Signature of U.S. person ▶ Date ▶

General InstructionsSection references are to the Internal Revenue Code unless otherwise noted.

Purpose of FormA person who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.

Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN to the person requesting it (the requester) and, when applicable, to:

1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued),

2. Certify that you are not subject to backup withholding, or

3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners’ share of effectively connected income.

Note. If a requester gives you a form other than Form W-9 to request your TIN, you must use the requester’s form if it is substantially similar to this Form W-9.

Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are:

• An individual who is a U.S. citizen or U.S. resident alien,

• A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States,

• An estate (other than a foreign estate), or

• A domestic trust (as defined in Regulations section 301.7701-7).

Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax on any foreign partners’ share of income from such business. Further, in certain cases where a Form W-9 has not been received, a partnership is required to presume that a partner is a foreign person, and pay the withholding tax. Therefore, if you are a U.S. person that is a partner in a partnership conducting a trade or business in the United States, provide Form W-9 to the partnership to establish your U.S. status and avoid withholding on your share of partnership income.

Cat. No. 10231X Form W-9 (Rev. 12-2011)

72

Form W-9 (Rev. 12-2011) Page 2

The person who gives Form W-9 to the partnership for purposes of establishing its U.S. status and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States is in the following cases:

• The U.S. owner of a disregarded entity and not the entity,

• The U.S. grantor or other owner of a grantor trust and not the trust, and

• The U.S. trust (other than a grantor trust) and not the beneficiaries of the trust.

Foreign person. If you are a foreign person, do not use Form W-9. Instead, use the appropriate Form W-8 (see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities).

Nonresident alien who becomes a resident alien. Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However, most tax treaties contain a provision known as a “saving clause.” Exceptions specified in the saving clause may permit an exemption from tax to continue for certain types of income even after the payee has otherwise become a U.S. resident alien for tax purposes.

If you are a U.S. resident alien who is relying on an exception contained in the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you must attach a statement to Form W-9 that specifies the following five items:

1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien.

2. The treaty article addressing the income.

3. The article number (or location) in the tax treaty that contains the saving clause and its exceptions.

4. The type and amount of income that qualifies for the exemption from tax.

5. Sufficient facts to justify the exemption from tax under the terms of the treaty article.

Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under U.S. law, this student will become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first protocol) and is relying on this exception to claim an exemption from tax on his or her scholarship or fellowship income would attach to Form W-9 a statement that includes the information described above to support that exemption.

If you are a nonresident alien or a foreign entity not subject to backup withholding, give the requester the appropriate completed Form W-8.

What is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS a percentage of such payments. This is called “backup withholding.” Payments that may be subject to backup withholding include interest, tax-exempt interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding.

You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return.

Payments you receive will be subject to backup withholding if:

1. You do not furnish your TIN to the requester,

2. You do not certify your TIN when required (see the Part II instructions on page 3 for details),

3. The IRS tells the requester that you furnished an incorrect TIN,

4. The IRS tells you that you are subject to backup withholding because you did not report all your interest and dividends on your tax return (for reportable interest and dividends only), or

5. You do not certify to the requester that you are not subject to backup withholding under 4 above (for reportable interest and dividend accounts opened after 1983 only).

Certain payees and payments are exempt from backup withholding. See the instructions below and the separate Instructions for the Requester of Form W-9.

Also see Special rules for partnerships on page 1.

Updating Your InformationYou must provide updated information to any person to whom you claimed to be an exempt payee if you are no longer an exempt payee and anticipate receiving reportable payments in the future from this person. For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you no longer are tax exempt. In addition, you must furnish a new Form W-9 if the name or TIN changes for the account, for example, if the grantor of a grantor trust dies.

PenaltiesFailure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.

Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty.

Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.

Misuse of TINs. If the requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties.

Specific InstructionsNameIf you are an individual, you must generally enter the name shown on your income tax return. However, if you have changed your last name, for instance, due to marriage without informing the Social Security Administration of the name change, enter your first name, the last name shown on your social security card, and your new last name.

If the account is in joint names, list first, and then circle, the name of the person or entity whose number you entered in Part I of the form.

Sole proprietor. Enter your individual name as shown on your income tax return on the “Name” line. You may enter your business, trade, or “doing business as (DBA)” name on the “Business name/disregarded entity name” line.

Partnership, C Corporation, or S Corporation. Enter the entity's name on the “Name” line and any business, trade, or “doing business as (DBA) name” on the “Business name/disregarded entity name” line.

Disregarded entity. Enter the owner's name on the “Name” line. The name of the entity entered on the “Name” line should never be a disregarded entity. The name on the “Name” line must be the name shown on the income tax return on which the income will be reported. For example, if a foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes has a domestic owner, the domestic owner's name is required to be provided on the “Name” line. If the direct owner of the entity is also a disregarded entity, enter the first owner that is not disregarded for federal tax purposes. Enter the disregarded entity's name on the “Business name/disregarded entity name” line. If the owner of the disregarded entity is a foreign person, you must complete an appropriate Form W-8.

Note. Check the appropriate box for the federal tax classification of the person whose name is entered on the “Name” line (Individual/sole proprietor, Partnership, C Corporation, S Corporation, Trust/estate).

Limited Liability Company (LLC). If the person identified on the “Name” line is an LLC, check the “Limited liability company” box only and enter the appropriate code for the tax classification in the space provided. If you are an LLC that is treated as a partnership for federal tax purposes, enter “P” for partnership. If you are an LLC that has filed a Form 8832 or a Form 2553 to be taxed as a corporation, enter “C” for C corporation or “S” for S corporation. If you are an LLC that is disregarded as an entity separate from its owner under Regulation section 301.7701-3 (except for employment and excise tax), do not check the LLC box unless the owner of the LLC (required to be identified on the “Name” line) is another LLC that is not disregarded for federal tax purposes. If the LLC is disregarded as an entity separate from its owner, enter the appropriate tax classification of the owner identified on the “Name” line.

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Other entities. Enter your business name as shown on required federal tax documents on the “Name” line. This name should match the name shown on the charter or other legal document creating the entity. You may enter any business, trade, or DBA name on the “Business name/disregarded entity name” line.

Exempt Payee If you are exempt from backup withholding, enter your name as described above and check the appropriate box for your status, then check the “Exempt payee” box in the line following the “Business name/disregarded entity name,” sign and date the form.

Generally, individuals (including sole proprietors) are not exempt from backup withholding. Corporations are exempt from backup withholding for certain payments, such as interest and dividends.

Note. If you are exempt from backup withholding, you should still complete this form to avoid possible erroneous backup withholding.

The following payees are exempt from backup withholding:

1. An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(f)(2),

2. The United States or any of its agencies or instrumentalities,

3. A state, the District of Columbia, a possession of the United States, or any of their political subdivisions or instrumentalities,

4. A foreign government or any of its political subdivisions, agencies, or instrumentalities, or

5. An international organization or any of its agencies or instrumentalities.

Other payees that may be exempt from backup withholding include:

6. A corporation,

7. A foreign central bank of issue,

8. A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States,

9. A futures commission merchant registered with the Commodity Futures Trading Commission,

10. A real estate investment trust,

11. An entity registered at all times during the tax year under the Investment Company Act of 1940,

12. A common trust fund operated by a bank under section 584(a),

13. A financial institution,

14. A middleman known in the investment community as a nominee or custodian, or

15. A trust exempt from tax under section 664 or described in section 4947.

The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 15.

IF the payment is for . . . THEN the payment is exempt for . . .

Interest and dividend payments All exempt payees except for 9

Broker transactions Exempt payees 1 through 5 and 7 through 13. Also, C corporations.

Barter exchange transactions and patronage dividends

Exempt payees 1 through 5

Payments over $600 required to be reported and direct sales over $5,000 1

Generally, exempt payees 1 through 7 2

1 See Form 1099-MISC, Miscellaneous Income, and its instructions.2 However, the following payments made to a corporation and reportable on Form

1099-MISC are not exempt from backup withholding: medical and health care payments, attorneys' fees, gross proceeds paid to an attorney, and payments for services paid by a federal executive agency.

Part I. Taxpayer Identification Number (TIN)Enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not eligible to get an SSN, your TIN is your IRS individual taxpayer identification number (ITIN). Enter it in the social security number box. If you do not have an ITIN, see How to get a TIN below.

If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. However, the IRS prefers that you use your SSN.

If you are a single-member LLC that is disregarded as an entity separate from its owner (see Limited Liability Company (LLC) on page 2), enter the owner’s SSN (or EIN, if the owner has one). Do not enter the disregarded entity’s EIN. If the LLC is classified as a corporation or partnership, enter the entity’s EIN.

Note. See the chart on page 4 for further clarification of name and TIN combinations.

How to get a TIN. If you do not have a TIN, apply for one immediately. To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration office or get this form online at www.ssa.gov. You may also get this form by calling 1-800-772-1213. Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at www.irs.gov/businesses and clicking on Employer Identification Number (EIN) under Starting a Business. You can get Forms W-7 and SS-4 from the IRS by visiting IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676).

If you are asked to complete Form W-9 but do not have a TIN, write “Applied For” in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, generally you will have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60-day rule does not apply to other types of payments. You will be subject to backup withholding on all such payments until you provide your TIN to the requester.

Note. Entering “Applied For” means that you have already applied for a TIN or that you intend to apply for one soon.

Caution: A disregarded domestic entity that has a foreign owner must use the appropriate Form W-8.

Part II. CertificationTo establish to the withholding agent that you are a U.S. person, or resident alien, sign Form W-9. You may be requested to sign by the withholding agent even if item 1, below, and items 4 and 5 on page 4 indicate otherwise.

For a joint account, only the person whose TIN is shown in Part I should sign (when required). In the case of a disregarded entity, the person identified on the “Name” line must sign. Exempt payees, see Exempt Payee on page 3.

Signature requirements. Complete the certification as indicated in items 1 through 3, below, and items 4 and 5 on page 4.

1. Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1983. You must give your correct TIN, but you do not have to sign the certification.

2. Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during 1983. You must sign the certification or backup withholding will apply. If you are subject to backup withholding and you are merely providing your correct TIN to the requester, you must cross out item 2 in the certification before signing the form.

3. Real estate transactions. You must sign the certification. You may cross out item 2 of the certification.

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4. Other payments. You must give your correct TIN, but you do not have to sign the certification unless you have been notified that you have previously given an incorrect TIN. “Other payments” include payments made in the course of the requester’s trade or business for rents, royalties, goods (other than bills for merchandise), medical and health care services (including payments to corporations), payments to a nonemployee for services, payments to certain fishing boat crew members and fishermen, and gross proceeds paid to attorneys (including payments to corporations).

5. Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section 529), IRA, Coverdell ESA, Archer MSA or HSA contributions or distributions, and pension distributions. You must give your correct TIN, but you do not have to sign the certification.

What Name and Number To Give the RequesterFor this type of account: Give name and SSN of:

1. Individual The individual2. Two or more individuals (joint

account)The actual owner of the account or, if combined funds, the first individual on the account 1

3. Custodian account of a minor (Uniform Gift to Minors Act)

The minor 2

4. a. The usual revocable savings trust (grantor is also trustee) b. So-called trust account that is not a legal or valid trust under state law

The grantor-trustee 1

The actual owner 1

5. Sole proprietorship or disregarded entity owned by an individual

The owner 3

6. Grantor trust filing under Optional Form 1099 Filing Method 1 (see Regulation section 1.671-4(b)(2)(i)(A))

The grantor*

For this type of account: Give name and EIN of:

7. Disregarded entity not owned by an individual

The owner

8. A valid trust, estate, or pension trust Legal entity 4

9. Corporation or LLC electing corporate status on Form 8832 or Form 2553

The corporation

10. Association, club, religious, charitable, educational, or other tax-exempt organization

The organization

11. Partnership or multi-member LLC The partnership12. A broker or registered nominee The broker or nominee

13. Account with the Department of Agriculture in the name of a public entity (such as a state or local government, school district, or prison) that receives agricultural program payments

The public entity

14. Grantor trust filing under the Form 1041 Filing Method or the Optional Form 1099 Filing Method 2 (see Regulation section 1.671-4(b)(2)(i)(B))

The trust

1 List first and circle the name of the person whose number you furnish. If only one person on a joint account has an SSN, that person’s number must be furnished.

2 Circle the minor’s name and furnish the minor’s SSN.

3 You must show your individual name and you may also enter your business or “DBA” name on the “Business name/disregarded entity” name line. You may use either your SSN or EIN (if you have one), but the IRS encourages you to use your SSN.

4 List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title.) Also see Special rules for partnerships on page 1.

*Note. Grantor also must provide a Form W-9 to trustee of trust.

Note. If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed.

Secure Your Tax Records from Identity TheftIdentity theft occurs when someone uses your personal information such as your name, social security number (SSN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:

• Protect your SSN,

• Ensure your employer is protecting your SSN, and

• Be careful when choosing a tax preparer.

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter.

If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Theft Hotline at 1-800-908-4490 or submit Form 14039.

For more information, see Publication 4535, Identity Theft Prevention and Victim Assistance.

Victims of identity theft who are experiencing economic harm or a system problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.

Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common act is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request personal detailed information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward this message to [email protected]. You may also report misuse of the IRS name, logo, or other IRS property to the Treasury Inspector General for Tax Administration at 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at: [email protected] or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338).

Visit IRS.gov to learn more about identity theft and how to reduce your risk.

Privacy Act NoticeSection 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons (including federal agencies) who are required to file information returns with the IRS to report interest, dividends, or certain other income paid to you; mortgage interest you paid; the acquisition or abandonment of secured property; the cancellation of debt; or contributions you made to an IRA, Archer MSA, or HSA. The person collecting this form uses the information on the form to file information returns with the IRS, reporting the above information. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation and to cities, states, the District of Columbia, and U.S. possessions for use in administering their laws. The information also may be disclosed to other countries under a treaty, to federal and state agencies to enforce civil and criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. You must provide your TIN whether or not you are required to file a tax return. Under section 3406, payers must generally withhold a percentage of taxable interest, dividend, and certain other payments to a payee who does not give a TIN to the payer. Certain penalties may also apply for providing false or fraudulent information.

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Payroll

Payro

ll

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PAYROLL OFFICE STAFF, PROCEDURES AND RESPONSIBILITIES

Payroll Office Objective The Payroll Office m ission is to p rocess pay roll checks to the dis tricts em ployees in an accurate and efficient manner.

Payroll Staff

The Payroll Office staff consists of a supervisor, two specialist and four assistants. The specialist/assistants report to the supervisor who reports to the Accounting Manger.

Specialist & Payroll Assistants Responsibilties

• Specialist/Assistant receive stipends from campuses/departments Verify stipends (three parts)

a. NCS form is complete with proper signatures b. NCS Duty Pay Form has employees correct information and signatures

with account c. Sign-In- Sheet for NCS Duty Agreement (professionals) d. Kronos Time Detail Report verifies hours (paraprofessionals /

auxiliary) • Specialist/Assistants receive Salary Adjustments from Human Resources

A salary adjustment is used for a. Promotions b. Retro Payment c. Resignation/Terminations d. New hires

• Specialist / Assistants sign & date documents received in the Payroll Department area. • Verify the amounts to be paid in section Employee Promotion / Change Information and

Payroll Check Figures. • Verify that employee information is correct (employee name, emp.# and soc.sec.#

matches) • Input information into the district’s financial system for payment. • Stamp entered when payroll documents have been processed. • Specialist/Assistants post hours for employee’s working. Multiple duties are calculated at

weighted average rate. Possible part time duties

a. After School Caregivers b. Bus Drivers c. Crossing Guards

• Specialist / Assistants have an individual weighted average form prepared for any employee that has multiple duties in the system.

• On a weekly basis a report is generated to review hours worked. • Hours from regular position are separated from other positions

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• The hours are then entered to the worksheet to compute the weighted average over time for the employee

• Logon information into the district’s financial system for payment. • Stamp entered that document has been processed • Specialists receive a memorandum from Human Resources for Leave Without Pay

o This deduction is for employees that have exhausted their personal and state days. • Assistants receive absence from duty reports to enter leave time on the district financial

system o Post absences to update leave balances

• Assistant (substitute) receives absence from duty form to process substitute teacher payroll

o This form is the substitute teacher’s time sheet. • Specialists are notified by the district’s Administrative Services System Analyst that the

employee’s salaries are uploaded to the District Financial System. • Assistants notify the district’s Administrative Services System Analyst Kronos hours can

be are uploaded to the District Financial System. • All extra duty pay/ leave deductions/ salary adjustments have been entered and a pre

calculation of the payroll is requested. This is snap shot of the employee’s payroll check. • Specialist/ Assistants submit a Request for Payroll Process form is for authorization of

payroll checks and sequence. This form informs the District’s MIS Department of the demographics and authorization to process payroll.

• Specialist / Assistants finalizing the payroll need to submit payroll taxes and wire transfers by the assigned due time.

• Specialist/Assistant will fill the check and wire transfer request form with corresponding totals after every payroll. Payroll reports are generated at the end of each payroll.

• This information is then submitted to the Director of Accounting Exceptions Manual Checks are processed for any payment not included in payroll check.

a. Manual Check Request Form - This form is used to request a check number for any adjustments that need to be paid.

b. Void Request Form – This form is used in case of a discrepancies / lost checks and is followed by an online request for stop payment from the bank.

Teacher Retirement System

• The district participates with the Teacher Retirement System of TX. This is a 6.4% deduction of the employee’s gross wages towards their retirement. A 0.65% deduction of the employee’s gross wages for medical benefits with TRS after retirement.

• Specialists report these totals at the end of the month to TRS. • A Texnet is submitted to record the totals for the month. Reporting are verified in the

TRS website TRAQS. Kronos

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• Kronos is the district’s timekeeping system. • Specialist/ Assistants review hours for paraprofessionals / auxiliary staff to verify that

scheduled hours are met. In case of discrepancies authorized personal at campus/department are notified to make proper adjustments.

• A Kronos edit form is required for authorization to edit the employee’s time card. • After time cards have been approved by the campus/department designee the

specialist/assistants will close time cards. This will not allow for any other adjustments to take place.

Payroll Deductions Assistants

• Assistants Receive Employee Check List from Risk Management that the employee has authorized for payroll deduction.

• A Flexible Benefits Plan Form is received only when an employee has a qualifying event to make a change in benefits. This authorizes the assistant to make changes to the employee deductions.

• A Cancellation of Benefits Deduction is received when an employee is exiting or authorizing to cancel a deduction.

Other Deductions Child Support Orders IRS Levies Student Loans Teachers Dues United Way 403(B) annuities Garnishments, Orders, and enrollment cards are received from the corresponding entity. Deduction Premiums

• Assistant process accounts payables payments to respected vender. Payroll deduction lists are generated after every payroll.

• Insurance payments can be made in the Payroll Office for employees out on leave. A payment coupon is issued to the employee to take to Accounts Receivables for a receipt. These payments are included in the vender payment list.

Miscellaneous Direct Deposit Applications Changes to tax information (W4 form) Verification of Employment – provided by the requesting entity Texas Workers Comp Wage Statements

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References Finance Plus Manual Kronos Manual Kronos Insider in UISD website at www.uisd.net Fair Labor Standards Act District policies and guidelines

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7/30/2013

UNITED INDEPENDENT SCHOOL DISTRICT BI-WEEKLY PAYROLL

AUGUST 2013– AUGUST 2014 The following is a list of Bi-Weekly Payroll due dates and pay dates:

Cut-‐Off

Pay Day August 4, 2013

August 9, 2013

August 18, 2013

August 23, 2013

September 1, 2013

September 6, 2013 September 15, 2013

September 20, 2013

September 29, 2013

October 4, 2013 October 13, 2013

October 18, 2013

October 27, 2013

November 1, 2013 November 10, 2013

November 15, 2013

November 24, 2013

November 29, 2013

December 8, 2013

December 13, 2013 December 22, 2013

December 27, 2013

January 5, 2014

January 10, 2014 January 19, 2014

January 24, 2014

February 2, 2014

February 7, 2014 February 16, 2014

February 21, 2014

March 2, 2014

March 7, 2014 March 16, 2014

March 21, 2014

March 30, 2014

April 4, 2014 April 13, 2014

April 18, 2014

April 27, 2014

May 2, 2014 May 11, 2014

May 16, 2014

May 25, 2014

May 30, 2014

June 8, 2014

June 13, 2014 June 22, 2014

June 27, 2014

July 6, 2014

July 11, 2014 July 20, 2014

July 25, 2014

August 3, 2014

August 8, 2014 August 17, 2014

August 22, 2014

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7/30/2013


MONTHLY PAYROLL AUGUST 2013– AUGUST 2014

The following is a list of Monthly Payroll due dates and pay dates:

Accounting Dept Rcv'd Date

Pay Date

Monday, July 29th

August 15, 2013

Monday, September 2nd

September 18, 2013

Monday, September 30th

October 16, 2013

Monday, October 28th

November 15, 2013

Monday, December 2nd

December 18, 2013

Monday, January 6th

January 15, 2014

Monday, January 27th

February 14, 2014

Monday, February 24th

March 6, 2014

Monday, March 24th

April 9, 2014

Monday, April 21st

May 9, 2014

Monday, May 19th

June 12, 2014 (mail out)

Monday, June 30th

July 15, 2014 (mail out)

Monday, July 28th

August 15, 2014 (mail out)

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Supplemental Duties Page 1 of 2

Roberto J. Santos

Superintendent

Administrative Guidelines: Supplemental Duties

Submitted by: Human Resources Dept. and Accounting Dept

Approved by Superintendent:

Effective Date: September 1, 2005 Revised Date: February 6, 2014

PURPOSE: These guidelines are to be adhered to ensure consistently with our polices and

procedures when dealing with non-contractual supplemental (extra) duties performed by

Administrative/Professional staff (pay grades 1-10) and teachers.

ADMINISTRATORS: Employees on the Administrative/Professional Compensation Plan (Pay

Grade 1-10) are generally not eligible for supplemental (extra) duty assignment payment. Extra

duty pay may be considered only if the administrator/professional is performing tasks not within

his/her job duties and responsibilities or during his/her daily time schedule and contract.

TEACHERS: Employees on the Teacher Pay Scale are generally not eligible for supplemental

(extra) duty assignment payment beyond their contractual stipend amounts. The only exception

will be tutoring assignments and staff development (see Staff Development). For other

assignments, extra duty pay may be considered only if the teacher is performing tasks not within

his/her job duties and responsibilities or during his/her daily time schedule and contract.

COMPENSATION: Extra duty pay shall be paid in accordance with the approved

supplemental duty pay compensation schedule provided by the Human Resources Department.

Summer School: Any and all extra duty pay for Summer School assignment will

adhere to the District’s supplemental pay schedule unless advertised otherwise by

the Human Resource Department.

DOCUMENTATION: Supplemental (extra) duty pay requires the use of the Non Contractual

Supplemental (NCS) Form (726-010A).

Step 1: An NCS Form should be originated by the campus/director for each employee

that will be performing supplemental duties. Forward the completed form to the Human

Resources Department.

Step 2: Human Resources Department will approves the pay rate and determine that

services to be provided are supplemental to the employee’s regular job duties.

Step 3: Human Resources Department will obtain the superintendent’s approval when

necessary and will return the form to the originator.

Step 4: The “approved” NCS form should accompany the documentation that will be

sent to the Accounting Department for payment. Documentation to support the payment

for extra duties performed should include at a minimum the date, time, description of

services and employee’s signature.

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Supplemental Duties Page 2 of 2

PAYMENT: Supplemental (extra) duty will be paid with the employee’s regular monthly pay

check. The appropriate forms, (a) copy of the NCS form approved by Human Resource

Department and the (b) NCS Duty Pay form (Form #726-010B:726-010C), must be received by

the Accounting Department by scheduled payroll deadline for each month to ensure inclusion in

that month’s pay check. ANY REQUEST LACKING HUMAN RESOURCES’ APPROVAL

ON THE NCS FORM WILL DELAY PAYMENT TO THE EMPLOYEE.

JOB POSTINGS: All supplemental (extra) duty assignments will be posted by the Human

Resources Department. These include, but are not limited to, summer school and after school

tutorials.

DESIGNATED WORK SITE: All approved supplemental (extra) duties shall be completed at a

designated district work site. Compensation for job related duties performed at home is

prohibited.

NON-CONTRACT DAYS: Payment for non-contractual days worked is prohibited. When

circumstances required that an employee work on otherwise designated non-contract or

“vacation” days as an extension of his/her regular job duties, arrangements should be made with

the supervisor to take the days at another time within the contract year. If it becomes necessary

to pay the employee for such days, the superintendent’s approval is required prior to the

commencement of the work and the pay will at the employee’s daily rate for that contract year.

STAFF DEVELOPMENT: Administrative/professional employees are expected to attend staff

development as required by their job assignment. Employees are not eligible for compensation

for attending staff development held on non-working days including voluntary attendances to

participate at local/state/national conferences that fall on non-contract days, including weekends.

CONSULTANT SERVICES: Employees of the district may not act as consultants for pay to

the district. This may be construed as a conflict of interest.

FLEXIBILITY: It is expected that all departments/campuses utilize options other than pay if it

becomes necessary to utilize professional staff (including teachers) to perform tasks outside their

regular workday/workweek.

EXCEPTIONS: Requests for exceptions to these guidelines must be presented to the Human

Resources Department and shall require the written approval of the Superintendent prior to the

commencement of the work. The Superintendent or designee may assign non-contractual

supplemental duties to personnel exempt under the Fair Labor Standards Act, as needed. These

assignments may be discontinued at any time for any or no reason by either party (Policy DEA-

local).

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It is the policy of the United Independent School District not to discriminate on the basis of race, color, national origin, sex, or disability in it's Educational programs,

services or activities, as required by Title VI of the Civil Rights Act of 1964, as amended; Title IX of the Educational Amendments of 1972; the Age Discrimination Act of

1975, as amended; and Section 504 of the Rehabilitation Act of 1973, as amended


NON CONTRACTUAL SUPPLEMENTAL (NCS)

DUTY AGREEMENT (Extra Duty)

ORIGINATOR

Campus/Department: ______________________________________________________________________

Type of Service (s) Provided: _________________________________________________________________

(Tutorials, /UIL/Curriculum Writing/Benchmark/In-service/Summer School)

Date(s) of Service: Start ____________ End____________ Designated Work Site: ___________________

Title of Presentation/In-service (if applicable): ___________________________________________________

Audience Served (if applicable):_______________________________________________________________

Source of Funds (Local, Federal, Other): _______________ Method of Payment (Monthly or Semi-Annual)

Please Print:

Name: ______________________________ Position: ______________________________

ID #: ______________ Check:

Professional Para-Professional (Assoc. Supt. Signature)

Address: ____________________________ City, State, Zip Code: _______________________________

_______________________________ __________________________________________

Employee Signature Date Exec. Director/Asst Superintendent Date

_______________________________ __________________________________________ Principal/Director Date Associate Superintendent Date

Approved rate of pay: $ _____________________; $30.00 Extra Duty Pay for Teachers

Human Resources has determined that the tasks agreed to are not within the employee’s job duties and

responsibilities or during the employee/s daily time schedule and contract.

__________________________________________________________

Human Resources Signature /Superintendent (if applicable) Date

Human Resources Approval

UISD FORM 726-010A Revised 2/6/2014

102

It is the policy of the United Independent School District not to discriminate on the basis of race, color, national origin, sex, or disability in it's Educational programs, services

or activities, as required by Title VI of the Civil Rights Act of 1964, as amended; Title IX of the Educational Amendments of 1972; the Age Discrimination Act of 1975, as

amended; and Section 504 of the Rehabilitation Act of 1973, as amended



Extra Duty Pay Form (Tutorials, Super Saturday, Security Officers….)

Campus/Dept: ____________________________________ Principal/Director Signature: _____________________

Budget Accountant: ________________________________ Federal Funds Accountant: _______________________

Justification for Services: __________________________________________________________________________________

Fund/Yr Function Org PIC Local Option Object Sub. Object

SIGN IN SHEET

(Professionals Only)**

Date Start Time End Time # of Hrs Worked*

Date Start Time End Time # of Hrs Worked*

Total Hours Rate Amount Due

*Units in Military Time.

**For Professional Use Only. Para-Professional must attach KRONOS Timesheet.

ID # Employee Name (Print and No Nicknames) Employee Signature

UISD FORM 726-010C

Revised 2/6/2014

103

It is the policy of the United Independent School District not to discriminate on the basis of race, color, national origin, sex, or disability in it's Educational programs,

services or activities, as required by Title VI of the Civil Rights Act of 1964, as amended; Title IX of the Educational Amendments of 1972; the Age Discrimination

Act of 1975, as amended; and Section 504 of the Rehabilitation Act of 1973, as amended



UIL/ESL/BILINGUAL/MENTOR STIPEND*

Professional Pay Form

Campus/Dept: ____________________________________ Principal/Director Signature: _____________________

Budget Accountant: ________________________________ Federal Funds Accountant: _______________________

Justification for Services: __________________________________________________________________________________

Fund/Yr Function Org PIC Local Option Object Sub. Object

ID # Employee Name (Print and No Nicknames)

Unit(s)** Stipend Amount

ID # Employee Name (Print and No Nicknames)

Unit(s)** Stipend Amount

$ $

*ESL/Bilingual/Mentors forms must be submitted to the Human Resources Department. UIL forms must include NCS Duty Agreement

and be submitted to the Accounting Department by the designated cutoff date.

**Applies to ESL/Bilingual.

UISD FORM 726-010B

Revised 2/6/2014

104

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105

Payroll Date

Payroll Type

Pay Run

Beginning Check #

Ending Check #

Total Checks

106

DATE

TOTAL: $0.00

FUNC. ORG. PRG. L.O. OBJECT SUB. PROJECT INV/P.O. DESCRIPTION DISB.AMOUNT192 9 00 2152 00 FICA192 9 00 2152 00 FICA192 9 00 2152 00 MEDICARE192 9 00 2152 00 MEDICARE192 9 00 2151 00 FEDERAL W/H192 9 00 2151 00 EIC .

07/29/08

EFTPS-Direct payments Worksheet (Short Form) Specialists/Assistants will complete this form to

call in payroll taxes.

Phone Number : 1-800-555-3453Employer ID#PIN #Date of CallTime of Call am pm

To initiate a tax payment press " 1 "Enter 3 to 6 digit tax form # 941#For Federal Tax Payment press " 1 "Enter the last two digit of the filing year (yy)Enter the two digit of the filing month (month ex: 03,06,09,12)

To accept next business day for payment date press " 1 "Enter the tax payment amount

Information is repeated - To accept information Press " 1 "Payroll Use Only

Futher breakdown of 941 taxes (for 720, 941 or CT-1, see pages 18-21):

Social Security amount -$

Medicare amount -$

Federal W/H amount -$

EIC amount .

Your EFT acknowledgement Number is:Your Settlement Date is:

$0.00

7460288594037

MARICELA ORTIZ LOPEZREQUESTED BY: DATE

FUND

CHECK REQUEST

VENDOR NUMBER

FUND/YR

EFTPS VOICE REPONSE SYSTEM

PAYMENT APPROVED DATE

BUDGET CODE ACCT. NO.

PAYEE:

107

Payable To:

Identification No.

Amount

Assigned Check #

Issued Date

Reason

Requested By:

Approved By:

Date

Date

108

Payable To:

Identification No.

Amount

VOID Date

Reason

Requested By:

Approved By:

Date

Date

Check No.

109

United Independent School DistrictTeacher Retirement System

TEXNET Reporting Information

Call In Date:

Report Period:

Phone: 1-800-636-4003

Employer Id# 673000# YES = 1#Location 1720# NO= 0#PW: 583#

1 TOTAL REMITTANCE #2 REPORT MONTH #3 RETIREMENT TRS 1/4 #4 INSURANCE TRS 374 #5 FEDERAL FUND TRS 2 #6 STATE MINIMUM TRS 372 #7 NON EDUCATION TRS 370 #8 INTEREST DUE TRS 376 #9 FEDERAL INSURANCE TRS 488 #

10 ED/GEN LOC FD TRS 553 #11 SSBB PR TRS 565 #12 TRS ACTIVE CARE #13 TRS 374 ENTITY #14 ENTITY PAYMENT FOR NEW MEMBER #15 ENTITY PENSION SURCHARGE FOR REPORTED RETIREES #16 ENTITY-CARE SURCHARGE FOR REPORTED RETIREES #

TOTAL 3 THRU 12 =

TRACE NUMBER

EFFECTIVE DATE:

TIME AND DATE CALLED:NOTE: ITEM 2 IS STATE FISCAL YEAR SEPT 01 JAN 05 MAY 09

OCT 02 FEB 06 JUN 10

NOV 03 MAR 07 JUL 11

DEC 04 APR 08 AUG 12

PREPARED BY: DATE:

-$ July 2008

-$ -$

-$

-$ -$

-$ -$ -$ -$

-$

-$ -$

-$

-$ -$

110

UNITED ISDTime Attendance

Edit LogWeek of:___________

(Monday)

(Dept or Campus)To: (Timecard Supervisor).

From: (Employee Name).ID #

I hereby request my timecard be edited (check one):_______ due to failing to properly record my time into the system._______ due to other reasons: (Explain)____________________________________________ worked thru lunch check one * initials

Date Time In

LunchOut

LunchIn End Day

CANCELMEAL

DeductDeletepunch

missingpunch Emp TCS

MonTueWedThurFriSatSun

Submit to timecard supervisor by end of day on Fridays. Repetetive failure to comply may result in disciplinary action

Timecard Supervisor (edit completed)date

Employee Administrator / Approval Manager

UISD FORM 901-015Revised 08/01/2007111

NAME: DATE:

SOC. SEC.#

CAMPUS

METHOD OF PAYMENT

MONTH OF PAYMENT

CIRCLE ONE: FMLA COBRA LTD MISC

NAME DATE:

SOC. SEC.#

CAMPUS

METHOD OF PAYMENT

MONTH OF PAYMENT

CIRCLE ONE: FMLA COBRA LTD MISC

Decript. Account Amt. Decript. Account Amt.

PAYMENT COUPON PAYMENT COUPON

112

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Form W-4 (2014)Purpose. Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes.Exemption from withholding. If you are exempt, complete only lines 1, 2, 3, 4, and 7 and sign the form to validate it. Your exemption for 2014 expires February 17, 2015. See Pub. 505, Tax Withholding and Estimated Tax.Note. If another person can claim you as a dependent on his or her tax return, you cannot claim exemption from withholding if your income exceeds $1,000 and includes more than $350 of unearned income (for example, interest and dividends).

Exceptions. An employee may be able to claim exemption from withholding even if the employee is a dependent, if the employee:• Is age 65 or older,

• Is blind, or

• Will claim adjustments to income; tax credits; or itemized deductions, on his or her tax return.

The exceptions do not apply to supplemental wages greater than $1,000,000.Basic instructions. If you are not exempt, complete the Personal Allowances Worksheet below. The worksheets on page 2 further adjust your withholding allowances based on itemized deductions, certain credits, adjustments to income, or two-earners/multiple jobs situations. Complete all worksheets that apply. However, you may claim fewer (or zero) allowances. For regular wages, withholding must be based on allowances you claimed and may not be a flat amount or percentage of wages.Head of household. Generally, you can claim head of household filing status on your tax return only if you are unmarried and pay more than 50% of the costs of keeping up a home for yourself and your dependent(s) or other qualifying individuals. See Pub. 501, Exemptions, Standard Deduction, and Filing Information, for information.Tax credits. You can take projected tax credits into account in figuring your allowable number of withholding allowances. Credits for child or dependent care expenses and the child tax credit may be claimed using the Personal Allowances Worksheet below. See Pub. 505 for information on converting your other credits into withholding allowances.

Nonwage income. If you have a large amount of nonwage income, such as interest or dividends, consider making estimated tax payments using Form 1040-ES, Estimated Tax for Individuals. Otherwise, you may owe additional tax. If you have pension or annuity iincome, see Pub. 505 to find out if you should adjust your withholding on Form W-4 or W-4P.Two earners or multiple jobs. If you have a working spouse or more than one job, figure the total number of allowances you are entitled to claim on all jobs using worksheets from only one Form W-4. Your withholding usually will be most accurate when all allowances are claimed on the Form W-4 for the highest paying job and zero allowances are claimed on the others. See Pub. 505 for details.Nonresident alien. If you are a nonresident alien, see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing this form.Check your withholding. After your Form W-4 takes effect, use Pub. 505 to see how the amount you are having withheld compares to your projected total tax for 2014. See Pub. 505, especially if your earnings exceed $130,000 (Single) or $180,000 (Married).Future developments. Information about any future developments affecting Form W-4 (such as legislation enacted after we release it) will be posted at www.irs.gov/w4.

Personal Allowances Worksheet (Keep for your records.)A Enter “1” for yourself if no one else can claim you as a dependent . . . . . . . . . . . . . . . . . . A

B Enter “1” if: { • You are single and have only one job; or• You are married, have only one job, and your spouse does not work; or . . .• Your wages from a second job or your spouse’s wages (or the total of both) are $1,500 or less.

} B

C Enter “1” for your spouse. But, you may choose to enter “-0-” if you are married and have either a working spouse or more than one job. (Entering “-0-” may help you avoid having too little tax withheld.) . . . . . . . . . . . . . . C

D Enter number of dependents (other than your spouse or yourself) you will claim on your tax return . . . . . . . . D

E Enter “1” if you will file as head of household on your tax return (see conditions under Head of household above) . . E

F Enter “1” if you have at least $2,000 of child or dependent care expenses for which you plan to claim a credit . . . F

(Note. Do not include child support payments. See Pub. 503, Child and Dependent Care Expenses, for details.) G Child Tax Credit (including additional child tax credit). See Pub. 972, Child Tax Credit, for more information.

• If your total income will be less than $65,000 ($95,000 if married), enter “2” for each eligible child; then less “1” if you have three to six eligible children or less “2” if you have seven or more eligible children. • If your total income will be between $65,000 and $84,000 ($95,000 and $119,000 if married), enter “1” for each eligible child . . . G

H Add lines A through G and enter total here. (Note. This may be different from the number of exemptions you claim on your tax return.) H

For accuracy, complete all worksheets that apply.

{• If you plan to itemize or claim adjustments to income and want to reduce your withholding, see the Deductions and Adjustments Worksheet on page 2. • If you are single and have more than one job or are married and you and your spouse both work and the combined earnings from all jobs exceed $50,000 ($20,000 if married), see the Two-Earners/Multiple Jobs Worksheet on page 2 to avoid having too little tax withheld.• If neither of the above situations applies, stop here and enter the number from line H on line 5 of Form W-4 below.

Separate here and give Form W-4 to your employer. Keep the top part for your records.

Form W-4Department of the Treasury Internal Revenue Service

Employee's Withholding Allowance Certificate Whether you are entitled to claim a certain number of allowances or exemption from withholding is

subject to review by the IRS. Your employer may be required to send a copy of this form to the IRS.

OMB No. 1545-0074

20141 Your first name and middle initial Last name

Home address (number and street or rural route)

City or town, state, and ZIP code

2 Your social security number

3 Single Married Married, but withhold at higher Single rate.

Note. If married, but legally separated, or spouse is a nonresident alien, check the “Single” box.

4 If your last name differs from that shown on your social security card,

check here. You must call 1-800-772-1213 for a replacement card.

5 Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2) 5

6 Additional amount, if any, you want withheld from each paycheck . . . . . . . . . . . . . . 6 $

7 I claim exemption from withholding for 2014, and I certify that I meet both of the following conditions for exemption.• Last year I had a right to a refund of all federal income tax withheld because I had no tax liability, and

• This year I expect a refund of all federal income tax withheld because I expect to have no tax liability.If you meet both conditions, write “Exempt” here . . . . . . . . . . . . . . . 7

Under penalties of perjury, I declare that I have examined this certificate and, to the best of my knowledge and belief, it is true, correct, and complete.

Employee’s signature

(This form is not valid unless you sign it.) Date

8 Employer’s name and address (Employer: Complete lines 8 and 10 only if sending to the IRS.) 9 Office code (optional) 10 Employer identification number (EIN)

For Privacy Act and Paperwork Reduction Act Notice, see page 2. Cat. No. 10220Q Form W-4 (2014)

114

Form W-4 (2014) Page 2

Deductions and Adjustments Worksheet

Note. Use this worksheet only if you plan to itemize deductions or claim certain credits or adjustments to income.1 Enter an estimate of your 2014 itemized deductions. These include qualifying home mortgage interest, charitable contributions, state

and local taxes, medical expenses in excess of 10% (7.5% if either you or your spouse was born before January 2, 1950) of your income, and miscellaneous deductions. For 2014, you may have to reduce your itemized deductions if your income is over $305,050 and you are married filing jointly or are a qualifying widow(er); $279,650 if you are head of household; $254,200 if you are single and not head of household or a qualifying widow(er); or $152,525 if you are married filing separately. See Pub. 505 for details . . . . 1 $

2 Enter: { $12,400 if married filing jointly or qualifying widow(er)$9,100 if head of household . . . . . . . . . . .$6,200 if single or married filing separately

} 2 $

3 Subtract line 2 from line 1. If zero or less, enter “-0-” . . . . . . . . . . . . . . . . 3 $4 Enter an estimate of your 2014 adjustments to income and any additional standard deduction (see Pub. 505) 4 $5 Add lines 3 and 4 and enter the total. (Include any amount for credits from the Converting Credits to

Withholding Allowances for 2014 Form W-4 worksheet in Pub. 505.) . . . . . . . . . . . . 5 $6 Enter an estimate of your 2014 nonwage income (such as dividends or interest) . . . . . . . . 6 $7 Subtract line 6 from line 5. If zero or less, enter “-0-” . . . . . . . . . . . . . . . . 7 $8 Divide the amount on line 7 by $3,950 and enter the result here. Drop any fraction . . . . . . . 8

9 Enter the number from the Personal Allowances Worksheet, line H, page 1 . . . . . . . . . 9

10 Add lines 8 and 9 and enter the total here. If you plan to use the Two-Earners/Multiple Jobs Worksheet,

also enter this total on line 1 below. Otherwise, stop here and enter this total on Form W-4, line 5, page 1 10

Two-Earners/Multiple Jobs Worksheet (See Two earners or multiple jobs on page 1.)Note. Use this worksheet only if the instructions under line H on page 1 direct you here.1 Enter the number from line H, page 1 (or from line 10 above if you used the Deductions and Adjustments Worksheet) 1

2 Find the number in Table 1 below that applies to the LOWEST paying job and enter it here. However, if you are married filing jointly and wages from the highest paying job are $65,000 or less, do not enter more than “3” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 If line 1 is more than or equal to line 2, subtract line 2 from line 1. Enter the result here (if zero, enter “-0-”) and on Form W-4, line 5, page 1. Do not use the rest of this worksheet . . . . . . . . . 3

Note. If line 1 is less than line 2, enter “-0-” on Form W-4, line 5, page 1. Complete lines 4 through 9 below to figure the additional withholding amount necessary to avoid a year-end tax bill.

4 Enter the number from line 2 of this worksheet . . . . . . . . . . 4

5 Enter the number from line 1 of this worksheet . . . . . . . . . . 5

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Find the amount in Table 2 below that applies to the HIGHEST paying job and enter it here . . . . 7 $8 Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed . . 8 $9 Divide line 8 by the number of pay periods remaining in 2014. For example, divide by 25 if you are paid every two

weeks and you complete this form on a date in January when there are 25 pay periods remaining in 2014. Enter the result here and on Form W-4, line 6, page 1. This is the additional amount to be withheld from each paycheck 9 $

Table 1Married Filing Jointly

If wages from LOWEST paying job are—

Enter on line 2 above

$0 - $6,000 06,001 - 13,000 1

13,001 - 24,000 224,001 - 26,000 326,001 - 33,000 433,001 - 43,000 543,001 - 49,000 649,001 - 60,000 760,001 - 75,000 875,001 - 80,000 980,001 - 100,000 10

100,001 - 115,000 11115,001 - 130,000 12130,001 - 140,000 13140,001 - 150,000 14150,001 and over 15

All Others

If wages from LOWEST paying job are—


$0 - $6,000 06,001 - 16,000 1

16,001 - 25,000 225,001 - 34,000 334,001 - 43,000 443,001 - 70,000 570,001 - 85,000 685,001 - 110,000 7

110,001 - 125,000 8125,001 - 140,000 9140,001 and over 10

Table 2Married Filing Jointly

If wages from HIGHEST paying job are—


$0 - $74,000 $59074,001 - 130,000 990

130,001 - 200,000 1,110200,001 - 355,000 1,300355,001 - 400,000 1,380400,001 and over 1,560

All Others

If wages from HIGHEST paying job are—


$0 - $37,000 $59037,001 - 80,000 99080,001 - 175,000 1,110

175,001 - 385,000 1,300385,001 and over 1,560

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this

form to carry out the Internal Revenue laws of the United States. Internal Revenue Code

sections 3402(f)(2) and 6109 and their regulations require you to provide this information; your employer uses it to determine your federal income tax withholding. Failure to provide a properly completed form will result in your being treated as a single person who claims no withholding allowances; providing fraudulent information may subject you to penalties. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation; to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws; and to the Department of Health and Human Services for use in the National Directory of New Hires. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For estimated averages, see the instructions for your income tax return.

If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

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201 Lindenwood Drive - Laredo, Texas 78045 - (956) 473-6370 - Fax (956) 473-6411

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UNITED INDEPENDENT SCHOOL DISTRICT KRONOS TRAINING

C:/My Documents/Kronos/Training/Training Manual

NOTE: Only Administrators can edit TimeCard Supervisor timecards. Administrators and/or Timecard Supervisors must ensure: a. ALL Para & Hourly employees Must have their fingerprints scanned. b. ALL Para & Hourly employees Must read & sign UISD Guidelines.

Approval Managers are backups to Timecard Supervisors

A. Login to Kronos 1. Logon to Kronos via Internet address [ workforcea/wfc/logon ] 2. User name = first letter of last name + last 4 digits of SSN

(i.e. Jane Doe SSN=123-45-6789 username= d6789) 3. Password = 123456. Prompts for unique password (6+ alphanumeric lowercase

characters). Java Plug-in required: if error, place work order with technology dept. DO NOT SHARE YOUR PASSWORD

B. Navigating through Timecards in Kronos v6.0 NAVIGATION BAR (Genies) - BANNER (TAB driven) LAUNCH BUTTONS (filters) - QUICKLINKS (HYPERLINK driven) MENU BAR - MENU BAR (remains the same) MINIMIZE BUTTON - HIDE (banner) BUTTON

1. TAB: MY GENIES select RECONCILE TIMECARD hyperfind-genie 2. Header: SHOW select ALL HOME TIME PERIOD select CURRENT PAY PERIOD 3. Menu Bar: ACTIONS select SELECT ALL 4. Quicklinks: TIMECARD

5. Use Arrow Buttons to view timecards one-at-a-time, or

Use dropdown box to select the specific employee(s).

6. Use [BACK] button to return to employee listing.

7. Click on [Show] dropdown box to see the list of [PUBLIC HYPERFIND QUERIES] (employee subsets). * for employee transfers [ORGANIZATION XFER] use [All home and TTrraannssffeerrrreedd--iinn]

You have access to use Public Hyperfinds (BOLD FONT) by filter type: Job Assignment: AUXILIARY – CAFETERIA – CUSTODIANS – PART TIMERS Pay Rule: PARAS – PARA 35HR – PARA 40HR – SUMMER SCHOOL Exceptions: MISSING PUNCHES – UNEXCUSED ABSENCE Criteria: OT CK [HRS > #] – ALL TERMINATED – ALL HOME * other public queries will be discussed in <Report> section of this training manual.

141



<< The GROUP sections C & D are Optional >>

C. Creating Groups Note: Group Names are independent of employees and schedules Quicklink [SETUP], under box [SCHEDULER SETUP], click [SCHEDULE GROUPS] v6.0 New Groups: please keep the same naming convention when creating groups. 1. Hit [new] 2. Name the group. Use your Organization Number and brief description.

(i.e. ORG#999 “999-CUSTODIAL” “999-CAFETERIA” “999-CLERKS”) 3. Check off Inherit option (this will allow schedules to be inherited by employees). 4. Hit [Save & Return] to see the new group

D. Grouping Employees

Note: Employees with similar job duties are grouped but may have different schedule Under TAB [SCHEDULING], select [SCHEDULE GROUP MULTI-LINE] v6.0 1. Click on column “Schedule Group Name” to sort employees by Group. 2. Highlight employees with same Group Name (i.e. 001-Cafeteria) The employees without a group will float to the top of the list The employees with a group will follow in alphabetical order. Assign employees to Group: 3. Click menu bar [Schedule] and select [Add to Group]. Use drop down box to

search for & highlight Group Name (i.e. [001-cafeteria]), start date = current Sun, and end date = “Forever”. Hit [refresh].

Remove employees from Group: 4. Repeat steps 1 & 2 5. Click menu bar [Schedule] and select [Remove from Group]. Use drop down box

to search for & highlight Group Name (i.e. [001-cafeteria]), effective date = current Sunday. Hit [refresh].

Note: employees can be assigned to multiple groups. If you get a new employee that was hired from another department, you might need to remove him/her from the former department group and assign him/her to the appropriate group in your department.

142



E. Assigning Schedules

Tab [My Genies], select [SCHEDULE EDITOR] Note: use Hyperfinds to Group Employees & assign schedules. TAB By EMPLOYEE: Employees with the same schedule. v6.0

Note: Do not assign schedules to Part-Time employees.

1. Select employees by clicking on name & hold down control key to highlight. Use the roller-ball to scroll down the list.

2. From the Menu Bar, select SHIFT, then ADD PATTERN 3. Work Start Date should = Monday of Current Pay Period (can’t go back in time). 4. Click radio button “End Date” and select schedule end date (you can use contract

end date) or click “forever”. Check-box “override other patterns”. 5. Hit [Insert Pattern] and select a schedule from the dropdown box (Summer

Schedules have Mon thru Thur in description). 6. Hit [ok] to accept, then hit [SAVE] and the employee name will be “grayed out”. Press [REFRESH] several times until the name returns to “black font”.

Note: Remember that schedules change during the Summer. Schedules may be changed to reflect summer schedule at that time.

Assigning a schedule will give you access to special features within Kronos. Monitor late/early punches (10 minute window).

Monitor Absences (if schedule assigned & no punches found = absent).

TAB By GROUP: Employees with similar job duties & schedules v6.0

1. Cascade Schedules New: Schedules cascade to all employees assigned to Schedule Groups v6.0

a) Highlight “Name” of Schedule Group (i.e. 001-Cafeteria) b) follow instructions (1-6) “By Employee” listed above. * Override other Patterns is not allowed with cascading feature. v6.0 You need to delete individual patterns that are obsolete & use group cascade. 2. Multiple Employee Schedule Assignments Assign schedules to select employees within a Schedule Group: a) highlight employees within a schedule group, menu bar [SHIFT] option & select ADD PATTERN b) follow instructions (1-6) “By Employee” listed above.

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F. Timeclock Function Keys (available at clock. Affects OT & Comp-Time).

1. Crossing Guard – when employee starts crossing guard duty, hit function key, enter emp#, scan fingerprint and accept the work transfer.

2. Stipend – Para hours to be paid separate from regular work schedule (will not

accrue comp). Hit function key, enter emp#, scan fingerprint and accept. 3. After School Day Care – when employee starts after school day care duty, hit

function key, enter emp#, scan fingerprint and accept the transfer. 4. Organization Transfer – When “roaming employees” start their duty at a

particular site. Hit function key, enter org#, emp#, scan fingerprint and accept. 5. Stop Transfer – at end of special duty (crossing guard, afterschool).

Hit function key, enter emp#, scan fingerprint and accept. [OUT PUNCH] 6. Summer Aux – Summer School Program Hourly employees. Hit function key,

enter org#, emp#, scan fingerprint and accept. 7. Summer Para – Summer School Program Paras only. Hit function key [more] to

view next page, hit function key, enter org#, emp#, scan fingerprint and accept. SmartView Function Keys (view timecard punches & comp-time).

8. View Timecard – Hit function key [more] to view next page, hit function key, enter emp# and scan fingerprint. Select time period [CURRENT PAY PERIOD], view punches & manual entries with totals using scroll buttons then [esc]ape.

9. View Totals - Hit function key [more] to view next page, hit function key, enter emp# and scan fingerprint. Hit [enter] to view currrent totals then [esc]ape.

10. View Accruals - Hit function key [more] to view next page, hit function key, enter

emp# and scan fingerprint. Hit [enter] to view currrent comp & leave then [esc]ape.

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G. Pay codes (not available at clock. Used to edit timecards). Note: AFDR = Absence from Duty Report required 1. Absences a) [P35 Absent Excused] PARA-35 only (AFDR required) b) [ Absent Excused] All Others (AFDR required) ******* ABSENCES WITH NO DAYS AVAILABLE ****** (AFDR required) c) [P35 Absent ND Excused] PARA-35 (½ day [3.5] full day [7.0]) d) [ Absent ND Excused] All Others (½ day [4.0] full day [8.0]) * Do Not use ZERO HOURS ********************************************* 2. FMLA used when employee is on FMLA and has no more leave (7-8 hours). *use Absent Excused or P35 Absent Excused if they’re paid leave. 3. CompTaken a) Comp Reg Taken – reduces Comp Time Reg accrual balance b) Comp OT Taken – reduces Comp Time OT accrual balance * hours count towards weekly timecard total * can view comp balance “as of date” by using “accruals reporting” tab on employee’s timecard (w/o exiting to the select timecard) v6.0 4. Non_Paid [NPTO] Days Off not paid by UISD *PAYROLL USE ONLY Time Off [NON-CONTRACT] Days Off not paid for AUX (don’t cross Paras) v6.0 5. Meetings a) School Business – for out-of-town business, (AFDR required) local meetings, inservice, staff development * don’t use for Part-Timers 6. Non-Productive Pay a) JURY – jury duty form needed (AFDR required) b) BEREAVEMENT – UISD pays up to 3days. HR Funeral form needed. c) MILITARY – military duty letter required. UISD pays 15 days per YR remove schedule. d) HOLIDAY – AUXILIARY ONLY! if non-paid Holiday-use zero hours. e) VACATION – AUXILIARY ONLY! (AFDR required) ******* HOURLY EMPLOYEES ONLY ****** 7. Estimated Payroll (Hourly employee Timecards Only) a) [EST MED] for AUX MED employees. b) [EST NON MED] for AUX NON-MED employees. Enter ESTimated hours to ADD on Sunday of cut-off wk. Enter ESTimated hours to SUBTRACT on Sunday of next pay wk. *************************************

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H. Editing Timecards Manual edits to timecards require a signed EDIT LOG. Edit Log (Original) due to Payroll every Friday. Edit Log (Copies) to be kept on file at your campus/dept.

1. TIMECARD COMMENTS :Multiple comments per edit. NOTES: free-form business related notes can be attached to each comment. v6.0

Standard Comments are used for both punches & pay codes to explain the edit. Free-form NOTES are now available for business related customized details.

2. DELETE PUNCH : Add Comment (reason: DEL- (duplicate punch, punch error…) and Save BEFORE deleting the punch.

Requires Edit Log. 3. TIMECARD GROUP EDIT :Multiple employees but limited to one entry per day. Reconcile Timecard or Pay Period Close: Highlight employees to be edited first. PAY CODE Edit: (188 holidays, 187 vacation, Absence Excused...)

• Select [Amount] then [Add] , Enter specific pay-code (vacation, holiday, absent excused), enter number of hours, one date & comment. Hit [ok] to accept, and repeat for each date that requires this pay code.

PUNCH Edit: (for group functions that affect multiple employees i.e. staff mtgs)

• Select [Punch] then [Add] , Enter date of event, event start time & comment. Hit [ok] to accept, and repeat for the event end time.

4. EXCEPTIONS:

FYI only exceptions are: [ Early in/out ] & [ Late in/out] Only 2 exceptions can be Edited: [ Unexcused Absence ] & [Missed Punch]

Corrections: Daily : [Reconcile Timecard] [Current Pay Period] Weekly : [Pay Period Close] [Previous Pay Period]

Click twice on column name and employees with exception [ ] will float to top. Hit Timecard launch button to Edit timecards.

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a.) *Guidelines • Unexcused Absence – Enter Pay Code [Absent UNExcused] enter amount of

hours and add appropriate comment “NO SHOW”, “Verbal or Written Warning”…

• Worked without punching - get administrator approval, enter correct in/out punches and enter appropriate comment “forgot to punch –approved edit”.

• ABSENCE FROM DUTY – (Leave Time, Jury Duty, Military, School Business etc.)

NOTE: Absence from duty report still required at this time. Enter Pay Code [Absent Excused] or [P35 Absent Excused] Enter amount of hours and comment=reason for absence

[uisd.net: employees/absences/ss# & pin# / logon/review absences/date/job#]

• PAID TIME OFF – [187 VACATION] for AUX employees only [Comp (REG/OT) TAKEN] for PARAS only Check [Accrual Tab] to review accrual balance. Enter pay code, amount of hours (not to exceed the balance), and add the appropriate comment “approved”.

NOTE: PARA weekly hours shortage - flex time at administrator’s discretion else, use Comp Time or Leave Days with comment “make up time”.

• Excused Absence – other than above mentioned: Enter Pay Code [Absent

Excused] enter # hours & comment “Dept Shortage” “Weather” “Early release”.

MISSED PUNCH

b.) REQUIRES Administrator Approval via EDIT LOG. • Missing punch – SOLID Red Box indicates Missed Punch Exception:

Enter correct in/out punch for day(s) and add appropriate comment “forgot to punch – approved edit” “forgot to punch – unexcused” “emergency” “problem with clock or bio reader” ….

FYI Exceptions c.) [ Early in/out ] & [ Late in/out] are for your information only.

10 minute window before Kronos considers a punch early or late.

These exceptions are good Overtime Indicators. Hyperfind queries identify employees close to reaching OT before end of week.

Found in Section –K- of this training manual. NOTE: EXCEPTION REPORTS are available. Found in Section –M- of this training manual.

UNEXCUSED ABSENCE

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I. Lunch Breaks (UISD: everyone MUST punch in/out for lunch. Few exceptions)

Kronos automatically deducts time if employee doesn’t punch the clock for lunch.

1. AUTO MEAL DEDUCTION determined by Assignment Code (after 6+ hrs worked).

a. AUX 30 Min, PARA (35 - 37.5) = 30 minute lunch b. AUX 1 Hr , PARA (40) = 1 hour lunch

Note: Once 6 hours worked is reached, Auto Deduction is taken.

2. CANCEL MEAL DEDUCTION: (extreme circumstance. Requires admin. approval) Requires Edit Log

Employee that is approved to “work through lunch” by Administrator will require an edit log entry with Administrator approval to cancel the meal deduction on the employee timecard with add comments.

• Select out punch, right click, select “edit punch”. Select [Cancel Deduction] dropdown box select “All” and hit [ok]. Hit [SAVE] and [REFRESH]. You will see “Shift” total column increase by minutes/hour for lunch duration amt.

3. CANCEL PARTIAL DEDUCTION: If an employee does not take the full hour for

lunch, use the edit log: do not use the cancel deduction drop down options [1 hr - 30 min – full day – half day].

* employees should take a minimum of 30 minutes for lunch (UISD guidelines). Note: If an approved schedule allows an employee to work 6+ hours straight before the employee clocks for a lunch break, timecard supervisor MUST cancel the meal deduction for that employee with edit log authorization.

<< Calendar Views section K is OPTIONAL>> J. Calendar Views (View employee’s Exceptions & Absences trends in calendar form) Tab [Timekeeping], select a calendar: “Work and Absence Summary” “Calendar Non-Worked Hours” 1. Select a time-period , View Width = [week] & click [Apply] You will see a calendar view of each employee’s Exemptions Trend for the time-period selected.

2. You can click on a date and select [day detail] to view information on the timecard. 3. You can hyperlink to see: (timecard, schedule, people, and reports) 4. You can scroll forward or back to view previous week information.

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K. Hyperfind Queries EXCEL: Hyperfind query information is now available for export to excel. V6.0 Click on Actions and Export to Excel then Open and print or save from there. 1. OT/COMP TIME: Employee Current Totals(current pay period)

List employees approaching overtime or comp-time. Based on 7,8,10 hr workdays: • OT CK hrs > ##. lists employees with Comp or OT hrs worked > ##

Note: Overtime cannot be waived by voluntary agreement. Comp Time worked, whether approved in advance or not, must be awarded.

2. SHORTAGE OF HOURS: PARA Weekly Totals (previous pay period) List PARAs who didn’t complete their 35 or 40 hours for previous week: • PARA 40 w/Less Hours. lists PARA-40 with less than 40 hours worked. • PARA 35 w/Less Hours. Lists PARA-35 with less than 35 hours worked.

Timecard supervisors to report results to Administrators for discretionary action. 3. CONTRACT: Employee Current Status(current pay period)

List employee contract start/end date, contract days, daily hour per workday. • Genie [CONTRACT] hyperfind “DAYS ###” lists employee contract dates

Note: Will help with assigning schedules by date and Para comp-time worked prior to contract start date.

L. PAY PERIOD CLOSE (defaults to ‘PENDING CORRECTION’) V6.0 This Hyperfind lists previous pay period timecards that have an error to be corrected BEFORE timecards can be approved for your campus or dept (including transfers). Once all timecards have been corrected, select “All Home and Transferred-in” to approve. a. Missing Punches or Unexcused Absences b. Para-35 with wrong pay code: Absence Excused or Absent ND Excused. c. Para-40 with wrong pay code: P35 Absence Excused or P35 Absent ND Excused. d. Para-35 with less than 35 hours worked. e. Para-40 with less than 40 hours worked.

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M. REPORT(s) Goto [Reports] and choose category [ Timecard ] Note: it is important to have “clean” timecards before running any report 1. COMP-TIME REPORTS

a.) select “Accrual DETAIL Comp Only” and [Range of Dates]. This reports Comp (Reg/OT) Earned and Taken within the date range selected. b.) select “Accrual SUMMARY Comp Only” and select Time Period. This reports Comp (Reg/OT) Balance as of the End Date. c.) Hit [Run Report], report appears at the top of the list. Hit “Refresh Status” until Status=”complete”. Double click on completed report name to view and/or print.

2. EXCEPTION REPORT

Select report “Exceptions” and select Time Period. Under [Set Options] tab, select “Exceptions” , “Remove All”. Select the exception conditions by highlighting and [ADD]ing to selected column. Follow instruction (c).

3. TIMECARD DETAIL REPORT

Select report “Time Detail” and select Time Period. * Under [Set Options] tab, select “Actual” , Page Break [Y/N]. Follow instruction (c).

* Timecard Screenprint: In timecard view, click on [Actions] then [Print]. 4. TIMECARD EDITS REPORT

Under [Other Reports] Select report “Time Edit” and select Time Period. This report will list all your manual edits for time period selected.

5. AUTO MEAL DEDUCTION Under [Other Reports] Select report “Shift over Six Hours” and select Time Period This report lists all employees who worked 6+ hours without a lunch-punch. Timecard Supervisors need to determine if a) cancel deduction b) edit punches are required to “fix a timecard. 6. LUNCH EXCEPTIONS Under [Other Reports] Select report “Lunch Exceptions” and select Time Period This report lists employees who took a short lunch, a long lunch, or had a cancelled meal deduction. Use this query to monitor lunches and advise employee of 30-1hr lunch requirement. For canceled meal deductions, please add a comment.

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N. Approving Timecards MONDAY 5:00 P.M. - DEADLINE

Go to Pay Period Close, select Previous Pay Period. Select [Actions], “Select all” to highlight all employees. Select [Approvals], then “Approve”. Hit [SAVE] & [REFRESH]. You will see column “Manager Approval” = 1 and you will see column “Approved Manager Names” = your name. [ SIGN-OFF EXCEPTION ] Timecards Approved with MISSING PUNCHES will produce an incorrect payroll check. NOTE:

• 2 Approvals Required – dept has 1 timecard supervisor & 1 approval manager Timecard supervisor edits timecards (except his/her own), runs TimeDetail Report for review and approves. Approval Manager edits timecard supervisor timecard, reviews TimeDetail Report and provides final approval.

• 1 Approval Required – dept has 1 dual role timecard supervisor/approval mgr Edits timecards, runs & reviews TimeDetail Report and approves.

• Go to Group Edit Results. If you see Failures, hit [ Details ]. Review & correct errors.

• Recommendation: timecard detail report printed for each employee. KRONOS CLOCK & FUNCTION KEY DEMONSTRATION Including Smart Views v5.1 (end of class/time permitting)

THE OFFICIAL MODE OF COMMUNICATION FOR KRONOS IS EMAIL. ALL NOTICES WILL BE EMAILED TO KRONOS USERS.

Kronos Support: For procedural issues, call Payroll Dept: Rosa Cabello – Payroll Manager Maricela Lopez – Payroll Supervisor (473-6220) Bi-Weekly Clerks: Tomas Cruz (473-6227), Jorge Rodriguez (473-6228) Monthly Clerks: Daniel Juarez (473-6223), Tina Gonzalez (473-6229) For hardware issues, database issues, or error messages, call IT Dept. 473-6288 JJ Nunez – senior analyst, Norma Perez – Kronos rep. or Olga Garza – IT clerk For all other Kronos questions, EMAIL Norma Perez [email protected]

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Budget

Budget

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BUDGET PROCESS MISSION STATEMENT AND INTRODUCTION The 2012-2013 budget process has been developed by th e office of the Superintendent with the cooperation of the Divisions of Finance, In struction, Student Support Services, and Hum an Resources along with the Technology Departm ent. This budget process form at is intended to provide cam pus leaders and departm ent heads with the tools necessary to allocate available resources for achievem ent of the desired goal of providing an effective and efficient well-rounded education to the District’s students in preparation for the real world. United Independent School District has adopted the concept of “site-based” decision-m aking as recommended by the State Board of Education and the Texas Education Agency. As such, the Division of Finance has provided the “variabl e appropriation” am ounts to each cam pus leader and department head who have been delegated the responsibility of com pleting their respective budgets. Careful thought m ust be given to the goals and objectives each individual cam pus has established as priorities in conjunction with staf f and the Site Based Decision Making Committee (SBDM) recom mendations. Along with the completed budgets, campus leaders are being asked to provide copies of their Campus Improvement Plan and the signature of the SBDM chairperson. Student support departm ents will be asked to subm it a list of the District goals that relate to their areas and th e m easurable objectives they hope to achieve to meet these goals with the budget allocations. Emphasis for student support departm ents should be placed on supporting the instructional and stude nt related functions of the District while achieving or m aintaining required com pliance with existing f ederal, state and local laws and approved procedures. Such support should be provi ded in the m ost effective and cost efficient manner possible. The Division of Finance has established budget development procedures designed to produce accurate budget inform ation and im prove cost eff ectiveness of purchasing procedures. As in previous year’s budget process, various justif ication form s for capital outlay, out-of-district travel and contracted services along with a “Program Description Use of Funds” form are included in this manual to assist budget managers in planning their needs for the new year. Also included is the form “Incentives for Staff and Students Planning from.” Dollar lim itations ($25 per staff member) will still be imposed and must be adhered to so as not to violate the IRS code. Campuses will be given access to input their budge t into the Finance Plus software thru the Budget Preparation link. The Technology Departm ent will give access to the secretaries or clerks currently using Finance Plus to enter budget transfers. Included in this budget m anual are im portant tools in the form of inform ation contained in the Texas Education Agency’s Financial Accountab ility Systems Resource Guide (FASRG). This will help budget m anagers in identifying allowa ble expenditures with their proper coding along with applicable federal, state and local guide lines. The Offices of the Superintendent and Divisions of Instruction, Student Support Serv ices, Finances and Hum an Resources and the Federal Programs department stand ready to provide the necessary support to achieve a complete and successful budget process.

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BUDGET DEVELOPMENT PROCESS Budget Process Overview Development of a budget that will allocate availa ble resources in a m anner that will accom plish district and cam pus priority goals in the m ost efficient and effective m anner possible is the primary goal of the budget process. United I ndependent School District continues in its commitment to im plement decentralized decision-m aking as recom mended by the State Legislature, the State Board of Education and the Texas Education Agency. Therefore, each campus leader and departm ent head is responsib le for allocating available resources so that appropriate goals and objectives are addressed. The budget development process should include appropriate input from cam pus and departm ent staff as well as from com munity m embers. Community member input should come from the individuals on each of the District’s Site Based Decision-Making Committees and during the public hearings that will be held during this budget process. Benefits from input from these sources include: Improved community involvement Increased staff satisfaction Improved communication and information flow Consensus-based, effective decisions Increased flexibility in the allocation of fiscal resources Coordination of regular and special population program components

The goals of the District along with specific cam pus or departm ent goals m ust be addressed in compiling the budget. Since the budget authorizes the spending patterns for the upcoming fiscal year, it is important that the goals and objectives of the campus or department, as well as those of the District, are met. As such, proper planning is vital. Budget Planning Budget planning is essential in the developm ent of an effective organization budget. Planning involves defining the goals and objectives needed to achieve the District’s overall m ission of providing a com plete and effective education to the students of United Independent School District. Goals and objectives should be defi ned in approved Cam pus Im provement Plans. Each item/services justified as a need by campus staff should be tied to a goal/objective in the respective Campus Improvement Plan. To insure a com plete review by all appropriate personnel, the completed budget summaries should be reviewed and acknowledged by each campus’ Site Based Decision-Making (SBDM) Committee Chairperson. Student support departm ent heads should devel op m easurable objectives aligned with the District goals their departm ent hopes to achie ve as a support function of the District. Department heads will be asked to list their app licable District goals and aligned objectives on the “Departm ent Goals and Objectives” form s that are provided in this instruction m anual. Allocation of resources should coincide with achieving these goals and objectives.

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Budget am endments requested during the com ing academ ic year, will be approved only after proper adm inistrative review to determ ine that the am endment is consistent with m eeting the goals and objectives established by the campus or department. Budget Process Timeline In order to ensure com pliance with state m andated deadlines, the Division of Finance has developed a Budget Calendar that establishes dates that should be met in order to ensure meeting these deadlines. Budget Explained Budgeting is the method used to allocate resources in a manner that will achieve planned results. These planned results are developed through communications between campus-based staff and administrators, central office administrators, the District’s Superintendent, the District’s Board of Trustees and the community. Once approved by the Board of Trustees, the budget becom es the District’s legal authority to expend available resources in a manner that will achieve planned results. The budget also provides an im portant tool for the control and evaluation of a school di strict’s sources and use of resources. W ith the assistance of the accounting system , adm inistrators are able to execute and control the activities that have been authorized by the budget and evaluate performance based upon com parisons between budgeted and actual operations. Expenditures The Texas Education Agency (TEA) requires that all budget appropriations and expenditures be classified in accordance with one of the “Object Categories” prescribed by TEA’s Financial Accountability Systems Resource Guide (FASRG). These major expenditure categories include: PAYROLL COSTS (6100) PROFESSIONAL & CONTRACTED SERVICES COSTS (6200) SUPPLIES & MATERIALS COSTS (6300) OTHER OPERATING COSTS (6400) DEBT SERVICE COSTS (6500) CAPITAL OUTLAY COSTS (6600)

Payroll costs are the costs of employee salaries and benefits. With over 5,000 employees in the District, payroll costs are m ore than eighty percent of the annual general operating expenditures. As such, staffing are based on campus staffing guidelines based prim arily upon enrollm ent projections and applicable state m andates concerning class size, minimum salaries, etc. Staffing levels should be m onitored by cam pus leaders and department heads. Payroll costs, with the exception of substitute pay f or staf f development, extra-duty pay, and overtime, will be calculated by the Division of Finance. The funding for the staff developm ent substitutes, extra-duty pay, and overtim e will be funded through the allocations provided to each campus and departm ent. Requests for additional staffing should be submitted on a Supplemental Request Form by each campus

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leader and departm ent head along with a detaile d justification for the request. If it is a new position to the district, a job descripti on will have to be turned into the Hum an Resource Department.

Professional & Contracted Services, Supplie s & Materials, and Other Operating Costs

typically are variable and m iscellaneous expenditures. Funding levels for these types of expenditures may be based on projected student enrollm ent, historical information, or at the discretion of the cam pus leader or departm ent head. Expenditures classified under these object codes that will be calculated and funded on a district-wide basis include utilities, insurance, TAKS workbooks, m ailroom costs and maintenance costs. All other appropriations for these expenditures will be at the discretion of the cam pus/department head.

Debt Service costs consists of repayment of financed debt and should be based upon debt

repayment schedules when bonds or other debt is issued. Exam ples of expenditures that could be charged to a cam pus or departm ent include lease/purchase paym ents. Over the course of several years, the District has en tered into a m ulti-year lease f or copiers with one approved vendor. Cam puses and departm ents have entered into various m ulti-year leases for com puters. If a campus/department has entered into such a lease for computers, the budget manager must provide for the annual lease payments from their allocations. A multi-year lease/purchase contract should only be executed by the Superintendent (or designee) since payments of this nature overlap into future fiscal years.

Capital Outlay costs include item s that are inventorie d and becom e part of the district’s

fixed assets group such as furniture, audio- visual equipm ent, com puter equipm ent and other equipment.

Development of a Campus Budget The responsibility for developing a cam pus budget lies with the cam pus principal. W hen developing the budget, the campus principal should take into consideration the following items: The goals and objectives identified in the campus improvement plan for the campus Any additional achievements that may be desired by the cam pus principal, campus staff,

the site based decision making committee, and the community Past expenditure levels by function and program code

Costs that are charged to each cam pus but funde d through district-wide funds include utilities, copier leases, Region I fees, overtim e for cro ssing guards, and all payroll costs, with the exception of staf f development substitutes, extra- duty pay and other overtim e. These types of costs are referred to as “fixed” operating costs and will be added to the cam pus approved budget to form the total approved budget document for the campus. Development of Department (non-campus) Budget

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The responsibility for developing a departm ent budget lies with the assigned departm ent head. When developing the budget, the departm ent head should take into consideration the following items: District Goals and m easurable objectives to m eet these goals outlined on the f orms

submitted with the budget worksheets New federal, state and local mandates for expenditures Inflation and other economic indicators Past expenditure levels by function and program code

Budget Worksheets/Forms Instructions Budgets must be subm itted using the form s contained in the budget training m anual distributed to each cam pus and departm ent. For cam puses, these form s include the Budget Process Checklist, Budget Submission Certification, Budget Printouts, and copies of each Capital Outlay Justification, the Out-of-District Travel form , the Contracted Services form , the Incentives for Staff and Students Planning form and Instructional Materials Justif ication Forms completed by campus staff. Copies of these forms are provided in the appendix section of this manual.

Department Goals and Objectives Form (departm ents only) - It is the intent in the development of the 2012-2013 budgets to establish an operating budget that will help each budget m anager achieve goals and objectives he/she has established for their respective department. Theref ore, this f orm is to be used as a t ool to outline the m ajor goals and objectives for each non-cam pus department to insure the budget subm itted is driven by these goals and objectives.

Goals - These are statements of desired results and ultimate accomplishments. Objectives - These are specific and measurable statements of desired results and

ultimate accomplishments to attain stated goals.

Contracted Services Justification Detail Form - Professional/consulting services are sometimes performed by an independent contractor, (individual, entity, or firm), who is not on the payroll of the district. Such services are paid on a fee basis for specialized services that are usually considered to be temporary or short-term, in nature, normally in areas that supplement the expertise of the school district.

If a campus/department is planning to cont ract for such services during the 2013 budget year, a “Contracted Services Justification Detail Form“ needs to be subm itted along with an estimated amount of the costs of the services. The form requires such information as a description of services that are to be pr ovided, number of persons who will benef it from such services, and an estim ated cost of th e services. This form does not replace the “REQUEST FOR CONSULTANT SERVICES” fo rm (district official form #901-001) and the “CONTRACT FOR PROFESSIONAL SERV ICES” form (district official form #901-002) that must be completed when hiring a consultant.

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Incentives for Staff and Students Planning Justification Form - The form “Incentives for

Staff and Students Planning Ju stification Form ” has been developed to assist budget managers in planning the types of incentives that will be purchased f or their staf f and students during the 2011 school y ear. Dollar lim itations ($25 per staff m ember) will be imposed and must be adhered to as to not violate the IRS code.

Out of District Travel Justification Form - Travel outside of the city is som etimes necessary for the operation of the school dist rict. The costs of transportation, m eals, room and other expenses are associated w ith traveling on official school business. However, all travel expenses must conform to IRS and OMB Circular A-87 regulations.

If a cam pus/department is expecting to in cur these types of costs during budget year 2013, an “Out of District Travel Justificati on Detail Form” needs to include the expected trip (s). The form requires such information as a description of travel and purpose of the trip, number of persons who will benef it from such travel, and an estim ated cost of the travel. This form does not replace the “REQUEST FOR TRAVEL AUTHORIZATION AND PAYMENT” form (district official form #726-005) that m ust be com pleted at the time of the travel.

Capital Outlay Justification Detail Form - In order to provide for improved pricing of these items and insure full compliance with state and federal mandated purchasing requirements, a detailed listing of all capital items will be needed. Therefore, if there is a need to appropriate for capital outlay on an individual campus or department basis, the proper “Capital Outlay Justification Detail” form needs to be submitted. All capital outlay requests must be prioritized by campus and department leaders and justified.

Supplemental Resource Request Form (if applicable) - In order to provide the campus or

department supplemental funds for activities, personnel, materials, services or equipment deemed necessary.

Legal Requirements for Budgets Legal requirements for school district budgets ar e formulated by the state, TEA, and the local district. In addition to these requirem ents, indi vidual school districts also m ay have their own legal requirements for budget preparation. Additional legal requirements also may be imposed by state and federal grants; however, this section deals only with state legal mandates, TEA legal requirements and local district requirements for basic budget development and submission.

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Statement of Texas Law Sections 44.002 through 44.006 of the Texas Education Code establish the legal basis for budget development in school districts. The followi ng seven item s sum marize the legal requirem ents from the code: The superintendent is the budget officer for the district and prepares or causes the budget

to be prepared.

Note: TEA recommends that an interactive approach between the board of trustees and the superintendent be taken to establish the budget process and define related roles and responsibilities.

The district budget m ust be prepared by a date set by the state board of education,

currently August 20 (June 19 if the district uses a July 1 fiscal year start date). The president of the board of trustees m ust call a public meeting of the board of trustees,

giving ten days public notice in a newspaper, for the adoption of the district budget. Any taxpayer in the district may be present and participate in the meeting.

Concurrently with the publication notice of the above, a school district m ust post a summary of the proposed budget on the school di strict’s Internet website or in the district’s central adm inistrative office if the school district has no Internet website. The budget summary must include a com parison of the previous year’s actual spending and information relating to per-student and aggr egate spending on instruction, instructional support, central adm inistration, district opera tions, debt service, and any other category designated by the commissioner. The summary of the budget should be presented in the following function areas:

A. Instruction – functions 11, 12, 13, 95 B. Instructional Support – functions 21, 23, 31, 32, 33, 36 C. Central Administration – function 41 D. District Operations – functions 51, 52, 53, 34, 35 E. Debt Service – function 71 F. Other – functions 61, 81, 91, 92, 93, 97, 99

The “per student” will be based on student enrollment . No funds m ay be expended in any m anner other than as provided for in the

adopted budget. The board does have the authority to amend the budget or adopt a supplementary emergency budget to cover unforeseen expenditures.

The budget m ust be prepared in acco rdance with GAAP (generally accepted accounting principles) and state guidelines.

The budget must be legally adopted before the adoption of the tax rate. However, if a school district has a July 1 st fiscal year start date, then a school district m ust not adopt a tax rate until after the district receives the certified appraisal roll for the district required by Section 26.01, Tax Code. Additionally, a school district

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must publish a revised notice and hold another public meeting before the district may adopt a tax rate that exceeds the following: (1) The rate proposed in the notice prepared using the estim ate; or (2) The district’s rollback rate determined under Section 26.08, Tax Code, using the certified appraisal roll.

TEA Legal Requirements TEA has developed additional requirements for school district budget preparation as follows: The budget m ust be adopted by the board of trustees, inclusive of am endments, no later

than August 31 (June 30 if the district uses a July 1 fiscal year start date). Minutes from district board m eetings will be used by TEA to record adoption of and

amendments to the budget.

Budgets for the General Fund, the Food Service Fund (whether accounted for in the General Fund, a Special Revenue Fund or Enterprise Fund) and the Debt Service Fund m ust be included in the official district budget (legal or fiscal year basis). These budgets m ust be prepared and approved at least at the fund and function levels to comply with the state’s legal level of control mandates. Funds to be budge ted and reported through PEIMS, both required and optional, are shown in Exhibit 2 in section 2.6.3. Note: Districts may prepare and approve budgets for other funds and/or with even greater

detail at their discretion. Such local decisions may affect the need for budget amendments and financial reporting requirements.

The officially adopted district budget, as am ended, m ust be filed with TEA through

PEIMS (Public Education Information Management System) by the date prescribed in the annual system guidelines. Revenues, other sources, other uses, and fund balances must be reported by fund, object (at the fourth level), fiscal year, and amount. Expenditures must be reported by fund, function, object (at the second level), organization, fiscal year, program intent and amount. These requirements are discussed in further detail in the Data Collection and Reporting module.

A school district m ust am end the official budget before exceeding a functional expenditure category, i.e., instruction, adm inistration, et c., in the total district budget. The annual financial and com pliance report should reflect the am ended budget am ounts on the schedule com paring budgeted and actual am ounts. The requirem ent for filing the amended budget with TEA is satisfied when th e school district files its Annual Financial and Compliance Report.

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Local District Requirements In addition to state legal requirem ents, indi vidual school districts m ay establish their own requirements for annual budget preparation. Lo cal fiscal policies m ay dictate budgetary requirements which go beyond those required by the Texas Education Code and TEA. These policies may include: Fund balance levels Debt service fund balance accumulation Investment requirements Property tax exemption parameters Financial performance comparison measures Staffing levels

Exhibit 2. Legal Requirements for Funds to be Budgeted

* The Food Service Fund m ust be budgeted and s ubmitted to PEIMS regardless of the type of fund used to account for school nutrition program s. A school district m ay account for these operations in a Special Revenue Fund, an Ente rprise Fund, or within the General Fund. All expenditures in the Special Revenue Fund and/ or Capital Projects Fund m ust be budgeted on a fiscal year basis (legal basis) if the district does not have a policy directing adm inistration to adopt a budget in these areas on a project basis (except food service fund which is always budgeted on a fiscal year basis). ** Debt Service Fund budgets are required if th ere are any expenditures in Function 71, Debt Service.

Fund Budgeted on an Annual Basis

Budgeted on a Multi-year Basis

Submitted to PEIMS

General Required Optional Yes Special Revenue Optional Required No Food Service* Required Optional Yes

Capital Projects Optional Required No Debt Service** Required Optional Yes

Enterprise Optional Optional No Internal Service Optional Optional No

Fiduciary Optional Optional No

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BUDGET AMENDMENT/TRANSFER REQUEST FORM

This form is used to make amendments or transfer to the budget. Budget Amendments: A budget amendment is processed when the principal or director request to transfer funds between different function codes. For example:

199X-11-XXX-11-000 6399-00 (decrease) 199X-23-XXX-99-000 6399-00 (increase)

Budget amendments also require the approval of the Board of Trustees if the funding source is local funds (Federal Funds do not require board approval). Budget Transfers: A budget transfer is processed when the principal or director request to transfer funds within the same function codes. For example:

199X-11-XXX-11-000 6399-00 (decrease) 199X-11-XXX-11-000 6411-00 (increase)

The following steps must be followed to process a budget amendment or transfer:

• Fill out 726-107, Budget Amendment/Transfer Request Form • Determent if the request is a Budget Amendment or Transfer

Budget Amendments: Principal/Director must fill out form and submit to the accounting department by 12:00 p.m. on the Thursday of the week prior to the regularly scheduled monthly Board of Trustees Finance Committee Meeting. The person requesting the budget amendment must be present at both the finance committee meeting and the regular board meeting to justify his/her request. Once the board approves the amendment, the budget accountant or manager will enter the amendment into the financial software and process the request. If the board does not approve the amendment, the budget accountant or manager will not process the request. If the budgetary accounts are from Federal Funds, the completed form is sent to the Federal Programs Department.

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Budget Transfers: Signatures are acquired from the principal, director, or supervisor. If the budgetary accounts are from Federal Funds, the completed form is sent to the Federal Programs Department. If the accounts are not federally funded, there are two options to submit the form: Electronically or Manually. The information on the form can be submitted electronically thru a batch system into the financial software program. The budget accountant will review such information on the system and update directly into the accounting program. The original form can also be sent to the budget accountant for manual processing. The budget accountant will review the form and enter it into the system and process the request. Transfers cannot be made between different funding sources, such as: Fund 211 to 199 204 to 211 Reminders: The following accounts cannot be used to transfer out funds:

611X-XX – Payroll Costs 6239-XX – Media Center 6259-XX – Electricity 6269-XX – Leases 6294-XX – Transportation

Program code 11 (Instruction) can be transferred to program 24, 30 (State Comp.) or program code 25 (Bilingual). Transferring from program code 24, 30 to program code 25 or vice versa are unallowable.

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ELECTRONIC PROCESSING OF BUDGET TRANSFERS

• Log into Finance Plus • On the top left hand corner click on Applications • Click on Fund Accounting • Click on Budget Ledgers • Click on Batch Budget Transfers • On the top left hand corner click on file • Click New • Enter the following:

o Control Number which will be your initials and the organization number (ex. BES-XXX) o Enter the transfer number by using the month and transaction number (ex. SEP-001) o Enter justification for transfer

• Enter budgetary account numbers and amount of transfer o From Amount = Decrease amount o To Amount = Increase amount

• When the transfer is completed, click the OK box on the right hand corner. • Exit the screen by clicking the back button.

Click on Fund Accounting

Click on Budget Transfer

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Click on New

To fill in the TRANSFER include the following before you begin entering the account codes:

• Control Number: Your initials followed by your school/department number (ex. BES-726)

• Transfer Number: Month and transfer number (ex. SEP001) • Description: Explanation for the transfer When the top portion is complete, perform the following:

• Input Budget Code number, account number, description, and amounts • Once you have completed your transfer, click OK

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PRINT BUDGET TRANSFER

• Log into Finance Plus • On the top left hand corner click on Applications • Click on Fund Accounting • Click on Budget Ledgers • Click on Batch Budget Transfers • Log into Finance Plus • On the right side of the screen, click the reports box. • Enter the following information

o Entered by for example: bsalazar o Control number: BES-XXX o Organization Sort: Organization o Account Sort: Account

• Click okay and send it to your printer. • Click the back button to exit.

Click on Fund Accounting

Click on Budget Transfer

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Click on Reports

Fill out the boxes

with your

Click OK when done

Select Printer

Click OK when done

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United Independent School DistrictBudget Amendment/Transfer Request Form

No. Date

□ Amendment □ Transfer

Beginning Adjusted

FUND/YR FUNC ORG PRG LOCAL OBJ SUB Balance Increase Decrease Budget

Total 0.00 0.00 0.00 0.00

Justification:

Requested By: Board Approval On:

Approved By: Approved By:

All budget amendment requests must be submitted to the Accountind Department by 12:00 on the Thursday of the week precedingthe regularly scheduled monthly Board of Trustees Finance Committee Meeting.

BUDGET CODE ACCT NO

UISD FORM 726-107170



Grants

Gran

ts

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Overview The Expenditure Reporting (ER) system provides a means for recipients of federal and state education grants to submit expenditure reports for reimbursements from the grant and for TEA staff to review, approve, and adjust those reports. When a grant is awarded, the grantee receives a Notice of Grant Award, or NOGA. The NOGA notifies the grantee and others that a grant is awarded, specifies the terms and conditions of the grant, and provides a legal basis for the obligation of grant funds. Grantees log on to the ER system through the Texas Education Agency Secure Environment (TEASE) with a username and password. TEASE authenticates the user’s identity so that they view system information and perform actions specific to their grant expenditures. Grantees can file expenditure reports on a periodic basis to request payment from the Agency and are required to file final expenditure reports within a specified period of the NOGA end date. A periodic report may be filed to:

request payment for expenditures already incurred by the grantee. request payment for expenditures the grantee will incur within three working days

of receiving payment from the Agency. report cumulative expenditures in an amount greater or less than reported in the

previous periodic expenditure report. Access to ER To request a username and password for access to Expenditure Reporting, complete and submit the TEASE Request for Access form for ER available on the Grants Administration homepage. If the request is approved, you will receive a user name and password via email within two weeks. A username and password is required for each person who uses ER to file expenditure reports and request payment. Your username and password are associated with one of the roles below, specifying what actions you can perform in the application. This username and password may also be associated with actions you can perform in related applications. ROLE

Actions Permitted in ER Application

Grantee Official Create and edit expenditure reports View expenditure reports Certify and submit expenditure reports View grant payments

Grantee Writer/Editor none

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Grantee Project Manager Create and edit expenditure reports View expenditure reports View grant payments

Grantee Viewer View expenditure reports View grant payments

Business Official View expenditure reports Certify and submit expenditure reports View grant payments

Business Manager View expenditure reports Create and edit expenditure reports Certify and submit expenditure reports View grant payments

Business Staff Create and edit expenditure reports View expenditure reports View grant payments

Apply for Access to ER To apply for access to ER:

1. Open your web browser. 2. Type http://www.tea.state.tx.us/forms/tease/egrants_ext.htm (or click on the underlined

link) into the web browser address bar to access the Grants Administration homepage. 3. Select the TEASE Request for Access form for ER. 4. Complete the TEASE Request for Access form, print the form, sign it, and have your

superintendent or chief executive director/officer validate it with a signature. 5. Fax or mail the form to the contact listed on the form.

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Log on to ER After you have received a username and password and authorization to access ER, you can log on through TEASE:

1. Type https://seguin.tea.state.tx.us/apps/logon.asp in the browser address bar.

2. At the log on screen, type your username and password and click Continue. 3. At the Application List, click Grant Expenditure Reports. The system displays the ER application with default settings appropriate to the role of the authenticated user.

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System Screens and Navigation This section of the manual describes the uses and features of major screens. List NOGAs and Expenditure Report Information The ER system displays the Expenditure Reporting Inquiry first. If TEA has posted notices about grant expenditure reports, the system displays these at the bottom of the screen. From this screen, you can list NOGAs and then navigate to view or enter information for related expenditure reports.

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Generate a List of NOGAs for the Grantee To generate a list of NOGAs associated with the grantee:

1. Select the school year if searching for NOGAs for a previous year. If desired, narrow the list by selecting a subject area.

2. Click Search for NOGAs. The system displays a list of NOGAs that fit the search criteria.

3. To access Expenditure Reports for a NOGA, click the NOGA ID. To redisplay messages, click Display Messages.

NOTE: If you redisplay messages, you must reenter search criteria to return to

the NOGA list.

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Payment Information and New Expenditure Report This screen features information identifying the NOGA, a balance summery, payment history, and a section in which to enter a new expenditure report. The summary features cumulative summary information about expenditures to date, and the history features information about transactions to date against the grant award amount. NOGA Information

This section lists identifying information about the NOGA and grant source of funds.

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NOGA Summary

The NOGA Summary features information about the budget and expenditures for this specific NOGA. Enter new expenditures in the fields provided.

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Payment History

This section displays a history of transactions to date against the grant.

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Expenditure Report Information The system displays this screen when a user clicks the Report Transaction Details icon next to a transaction in the Payment History. The summary includes information about the current transaction, previous totals, grant thresholds and, if the transaction has been processed, voucher details. To return to the Payment History, click Return.

NOGA Information

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Expenditure Report Details This section features details about the selected transaction.

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Prior NOGA Totals and Grant Threshold Settings

These two sections feature information about the NOGA.

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Voucher Details

After a transaction has been processed, the system displays voucher information under the section for Expenditure Report Details. The voucher identifies the payment.

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Manage Expenditure Reports This section explains how to create, enter, update, and certify reports as well as how to handle refunds and check the payment status of an expenditure report that is being processed. Create an Expenditure Report The Accountant will run an expenditure report in Finance Plus by Fund and by Object totals. The information will be used to fill out the Expenditure Analysis report. (See Attachment A) Once the report is completed, the Accountant will submit the report to the Accounting Director. The Director will review and approve the report for submission to TEA. The Accountant will enter the information in the TEA Expenditure System for reimbursement. Once submitted, a print out of the submission will be attached to the report and filed. Enter an Expenditure Report Grantees file expenditure reports on a periodic basis to request payment from TEA. Grantees determine the frequency for filing periodic reports but are required to file a final expenditure report no later than 45 days after the end of a NOGA. Periodic reports can no longer be submitted after a final report has been completed. However, final reports can be revised when necessary. The fiscal agent of a shared services arrangement (SSA) must submit cumulative expenditures for each period, reflecting total expenditures for the SSA. Any funds expended by a member district must be included in the total. Create an Expenditure Report If you have the appropriate level of access to the system, you can complete or edit expenditure reports:

1. Log on to ER. 2. Select the school year if searching for NOGAs for a previous year. If desired, narrow the

list by selecting a subject area. 3. Click Search for NOGAs. The system displays a list of NOGAs that fit the search

criteria. 4. Click the NOGA ID appropriate for the expenditures. When the system displays the

NOGA information, verify you have accessed the appropriate NOGA. 5. Under Enter reporting period date range, enter the end date of the date range in the To

field. This is the last date of the period for which expenditures are being submitted and must be no earlier than the date the last expenditure report was submitted. NOTE: If Expenditure Report fields show dimmed entries, the prior Expense Report is still being processed.

6. If you submitting a final report, click Check if final report. 7. Under Enter cumulative expenditure amount, type the new cumulative amount. To

calculate this amount, add the amount of new expenditures to the total amount already paid for previous expenditures. If this is a Final Report or Revised Final Report to initiate

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a refund to TEA, this cumulative expenditure amount will be less than the total NOGA approved.

8. Click Save Transaction. The system displays the transaction in the Payment History with the status Saved/Not Certified. It is not yet included in any pending balance amount and not reflected in the NOGA balance. NOTE: The transaction cannot be processed until it is certified and submitted.

9. To work with another NOGA, click Return to Search. To exit the system, click Sign Out at the top right of the screen.

After an Expenditure Report is saved, it must be certified and submitted. Edit an Expenditure Report An Expenditure Report can be edited before it is certified and submitted by a user who has system privileges to create reports for the designated grantee. To edit expenditures, log on and update information under Enter a new Expenditure Report below. Certify/Submit an Expenditure Report If you have the appropriate level of access to the system, you can certify and submit expenditure reports:

1. Log on to ER. 2. Select the school year if searching for NOGAs for a previous year. If desired, narrow the

list by selecting a subject area. 3. Click Search for NOGAs. The system displays a list of NOGAs that fit the search

criteria. 4. Click the NOGA ID appropriate for the expenditures. When the system displays the

NOGA information, verify you have accessed the appropriate Expenditure Report. 5. Verify the report is correct. If not, before certifying, request that the person who entered

the report or another user make the needed changes. NOTE: After a report is certified, it can no longer be edited or changed.

6. If the report is correct, click Certify/Submit to certify it for processing. 7. At the system prompt, enter your phone number (and extension, if applicable) and click

OK to certify the expenditures are true and correct and to submit them. To cancel the certification and submission, click Cancel. After you certify the report, the system changes the status to Approved if it is below the approved thresholds. The system displays a confirmation message above the Payment History. Although you can research and view reports, the system disables entry fields and prevents entering any additional Expenditure Reports or editing the current report until the current report has been processed.

8. To return to the Expenditure Reporting Inquiry search and work with another NOGA, click Return to Search. To exit the system, click Sign Out.

After an Expenditure Report is certified, the system processes it for payment. Most funds are disbursed within five to seven business days after they are approved. During this period, you can log on to ER to view the status of an Expenditure Report.

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Final Reports with Refunds to the Agency When a grantee draws more grant money than is expended for expenses allowed by the grant, a refund is due to TEA. Enter a Final Report or Revised Final Report to initiate processing of a refund. The New Cumulative Expenditure Amount will be less than the total amount specified in the NOGA. When you save the transaction, the system notes the Refund Amount due. Certify and submit the report. When the refund is entered, the system flags its status as Pending and places the NOGA on hold. NOTE: A grantee with a pending refund cannot request additional payments until the refund has been paid and has cleared. Where to Send Refunds Any refunds due to the Agency must be identified by Project Number, Program Name, and Source of Funds. The NOGA ID must also be included on the refund. Refunds with missing or incorrect NOGA information will not be accepted. Overdue refunds may cause other grant disbursements to be delayed. Send refunds to:

Texas Education Agency - MSC P.O. Box 13717 Austin, Texas 78711 - 3717

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UNITED INDEPENDENT SCHOOL DISTRICT REQUEST #02EXPENDITURE ANALYSIS REPORT - FUND # AND NAME PERIOD: 3/2011--(NOV10)PROJECT PERIOD : 07/01/2010 - 09/30/2011CFDA# NOGA ID#

13/2010(2111) ORIG BUD-$07/01/2010-06/30/2011 07/01/2011-09/30/2011 07/01/2010-08/31/2010 IDC-$

6100 0.00 0.00 0.006200 0.00 0.00 0.006300 0.00 0.00 0.006400 0.00 0.00 0.006600 0.00 0.00 0.008911 0.00 0.00 0.00Totals 0.00 0.00 0.00

Expenditures Expenditures SAS Appropriation Variance6100 0.00 0.00 0.00 0.006200 0.00 0.00 0.00 0.006300 0.00 0.00 0.00 0.006400 0.00 0.00 0.00 0.006600 0.00 0.00 0.00 0.008911 0.00 0.00 0.00 0.00Total 0.00 0.00 0.00 0.00

Total Direct Cash Receipts AmountsCosts 0.00 0.00 09-10 $0.00Less: 0.00 0.00 10-10 0.00Total 0.00 0.00 11-10 0.00

12-10 0.0001-11 0.00

Expenditures 0.00 0.00 02-11 0.00Less: 03-11 0.006600/Op Transfers Out 0.00 0.00 04-11 0.00Capital 0.00 0.00 05-11 0.00Food 06-11 0.00Travel 07-11 0.00Non Emp. Stip. 08-11 0.00Total 0.00 0.00Indirect Cost Rate 2.018% 0.000% TOTAL $0.00Indirect Cost Amount 0.00 0.00

REVENUES $0.00EXPENDITURES 0.00DUE FROM T.E.A. $0.00

PREPARED BY:

APPROVED BY:

SAS CurrentApplication Transfers Variance

6100 - Payroll 0.00 0.00 0.006200 - Purchase & Cont 0.00 0.00 0.006300 - Supplies 0.00 0.00 0.006400 - Other Oper Exp 0.00 0.00 0.006600 - Capital Outlay 0.00 0.00 0.008911-Op Transfers Out 0.00 0.00 0.00

Sub Total 0.00 0.00 0.00Indirect Costs 233,253.00FY 2009-2010 233,253.00

Attachment A

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Texas Education Agency (TEA) Guidance American Recovery and Reinvestment Act of 2009 (ARRA or Recovery Act)

Section 1512 Quarterly Reporting September 2010 (replaces June 2010)

Section 1: General Requirements 1.1 Who is subject to ARRA Quarterly Reporting?

ARRA Title XV, Subtitle A, Section 1512 or “Jobs Accountability Act” requires recipients of ARRA funds to report quarterly on the use of those funds. These reports are cumulative and made available for public access at Recovery.gov within 30 days of submission. In order to submit the required reports, TEA coordinates with sub-recipients/grantees, local education agencies (LEAs) and fiscal agents of the shared services arrangements (SSAs), to obtain the necessary information on ARRA funds distributed by TEA for the grant programs listed below:

• ARRA Title I, Part A • ARRA Title I, Part D, Subpart 2 • ARRA Title I, School Improvement Grant • ARRA Title II, Part D Education Technology • ARRA IDEA-B Formula • ARRA IDEA-B Preschool • ARRA 2009-2010 State Fiscal Stabilization Fund (SFSF) • ARRA 2010-2011 State Fiscal Stabilization Fund (SFSF) • ARRA McKinney Vento Homeless • ARRA Texas Title l Priority Schools

1.2 What data do LEAs and fiscal agents of SSAs need to submit?

Much of the required data will be captured through normal grant expenditure reporting activity in TEA’s Expenditure Reporting (ER) system. LEA Data: The required data elements that are not captured in ER and must be provided by an LEA are:

• number of jobs created/retained and funded by ARRA • description of jobs created/retained and funded by ARRA • amount of ARRA funds expended on infrastructure investments • description of infrastructure investment • vendors receiving an individual payment of $25,000 or more

SSA Fiscal Agent Data: The required data elements that are not captured in ER and must be provided by SSA fiscal agents are:

• amount allocated/attributed to each member LEA • amount disbursed to or expense attributed to each member LEA • number of jobs created/retained and funded by ARRA • description of jobs created/retained and funded by ARRA • amount of ARRA funds expended on infrastructure investments • description of infrastructure investment • vendors receiving an individual payment of $25,000 or more

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SSA Fiscal Agents Please Note:

• In cases where member LEAs receive funds directly from the fiscal agent as flow through and self-manage the funds, fiscal agents must collect the required data elements from the LEAs.

• In cases where the fiscal agent retains the total SSA award amount and manages the funds on behalf of all member LEAs, the fiscal agent must attribute and report expenditures of the funds to each LEA in proportion to the LEA’s allocated amount compared to the total SSA award amount. For example, if a fiscal agent spends $1000 on activities benefitting all member LEAs, the fiscal agent would attribute and report a percentage of the $1000 to each member LEA. If one member LEA had an allocation of $40,000 and the total SSA award amount was $100,000, the amount of the expenditure attributed to that LEA would be 40%. Consequently, the amount attributed and reported on behalf of that LEA for this example expenditure would be $400.

• In cases where the fiscal agent retains part of the total SSA award amount and distributes the remainder directly to the member LEAs as flow through, the fiscal agent must combine data elements determined according to the two examples above and report aggregated amounts on behalf of the agent and the member LEAs. 1.3 How do LEAs and fiscal agents of SSAs report the required data?

TEA has modified the ER system to allow LEAs and fiscal agents of SSAs to enter the additional required data not automatically captured through normal grant expenditure reporting. Recorded webinars explaining this process and written instructions may be found at http://www.tea.state.tx.us/index2.aspx?id=7860&menu_id=934&menu_id2=941. Written instructions may also be accessed from within the ER system.

1.4 When do LEAs and fiscal agents of SSAs report the required data?

At the state level, TEA must submit quarterly reports to the federal government within 10 days of the end of each quarter. To enable TEA to meet the mandatory federal deadline, TEA requires LEAs and SSA fiscal agents to enter the data identified above (including 0 or “none” if applicable) by 5:00 p.m. CST on the fifth calendar day following the end of each quarter. LEAs or SSA fiscal agents who fail to enter the required data within the five day period will be unable to draw down funds pursuant to their NOGA until the data is entered. Continued failure to enter the required data in a timely fashion may result in additional penalties.

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1.5 * What are the reporting dates?* The reporting timelines for the regular quarterly reporting and the continuous corrections periods are as follows:

Final Day of Quarter LEA and SSA fiscal

agent Quarterly Reporting Due Date

TEA Quarterly Reporting Due Date

Tentative Begin Dates for Continuous Corrections Periods

September 30, 2009 October 5, 2009 October 10, 2009 Not Available December 31, 2009 January 5, 2010 January 10, 2010 February 2010 March 31, 2010 April 5, 2010 April 10, 2010 May 17, 2010 June 30, 2010 July 5, 2010 July 10, 2010 August 9, 2010 September 30, 2010 October 5, 2010 October 10, 2010 November 8, 2010 December 31, 2010 January 5, 2011 January 10, 2011 February 7, 2011 March 31, 2011 April 5, 2011 April 10, 2011 May 9, 2011 June 30, 2011 July 5, 2011 July 10, 2011 August 8, 2011 September 30, 2011 October 5, 2011 October 10, 2011 November 7, 2011 1.6 * What is the ARRA Section 1512 Continuous Corrections Period?*

In January 2010, the Recovery Accountability and Transparency Board (RATB) modified the process for correcting data in FederalReporting.gov by initiating a “continuous corrections period”. Previously, data in FederalReporting.gov for a given reporting quarter was locked and no longer correctable once the reporting period for that quarter closed and the information was published on Recovery.gov. With the continuous corrections period, prime recipients, such as TEA, can correct reported data for the immediately preceding reporting quarter after that reporting period has ended and the data is published on FederalReporting.gov.

In order to improve the quality of ARRA data reported for Texas schools, TEA will implement a continuous corrections period for grantees, after each round of Section 1512 quarterly reporting. Grantees will be able to make corrections to the Section 1512 data entered in Expenditure Reporting (ER) for the most recently ended quarter. Continuous corrections periods will begin approximately five weeks after the end of each quarter. Notifications and additional information will be provided on TEA’s ARRA Web page Recent News and Announcements and through TEA’s Stimulus listserv.

1.6 * Are the Continuous Corrections Periods just for correcting the most recent quarterly reports?*

Yes. The continuous corrections period is the opportunity to correct only the most recent quarterly reports.

Consistent with the OMB guidance released December 18, 2009, OMB is working to establish a process for making changes and corrections to previous quarters’ reports. It is through this corrections process that grantees will update previous quarters’ reports with the jobs that were funded in those quarters. Grantees should keep a record of any changes that need to be made to the job numbers and any corrections that need to be

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made to any other areas of previous quarters’ reports so changes can be made once details on the process are released.

[Source: USDE 8/26/10, 5]

Section 2: Jobs Funded 2.1 What quarterly reporting is required for estimates of jobs funded by the Recovery

Act?

Recipients of Recovery funds subject to Section 1512 are required to submit estimates of jobs created/retained and funded for each project or activity in their recipient reports.

[Source: OMB 12/18/09, 5.1] In order for TEA to meet the requirements of Section 1512, LEAs and SSA fiscal agents must calculate and report the number of jobs created/retained and funded by each ARRA grant award received.

2.2 What is a job created/retained and funded?

Definitions of jobs considered to be created or retained: a. A job created is a new position created and filled, or an existing unfilled position that is

filled, that is funded by the Recovery Act;

b. A job retained is an existing position that is now funded by the Recovery Act. Using the definitions above, recipients must estimate the total number of jobs that were funded in the quarter by the Recovery Act. A funded job is defined as one in which the wages or salaries are either paid for or will be reimbursed with Recovery Act funding. Additionally, only compensated employment in the United States or outlying areas should be counted. (See 74 FR 14824 for definitions.) [Source: OMB 12/18/09, 5.2, #2]

2.3 How should recipients express the estimates of jobs funded?

The estimate of the number of jobs funded by the Recovery Act should be expressed as “full-time equivalents” (FTE). In calculating an FTE, the number of actual hours workedin funded jobs is divided by the number of hours representing a full work schedule for the kind of job being estimated. These FTEs are then adjusted to count only the portion corresponding to the share of the job funded by Recovery Act funds. Alternatively, in cases where accounting systems track the billing of workers’ hours to Recovery Act and non-Recovery Act accounts, recipients may simply count the number of hours funded by the Recovery Act and divide by the number of hours in a full-time schedule. [Source: OMB 12/18/09, 5.2, #4]

2.4 What should the job creation description contain?

TEA has provided a number of relevant job titles in the ER system for recipients to use in identifying the types of jobs being reported (e.g., teacher, administrator, counselor). Recipients should check any of the job titles describing jobs. If none of the provided titles

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adequately describe a job being reported, recipients may also enter job titles in a text box.

2.6 What methodology should recipients use when estimating the number of jobs created or retained and funded?

The requirement for reporting estimates of the “Number of Jobs” is based on a simple calculation used to avoid overstating the number of other than full-time permanent jobs. This calculation converts part-time or temporary jobs into fractional “full-time equivalent” (FTE) jobs. Full-time equivalent (FTE) employment is a standard concept used by the Office of Personnel Management. In order to perform the calculation, a recipient will need the total number of hours worked by employees in the most recent quarter (the quarter being reported) in jobs that meet the definition of a job funded as defined above. The recipient will also need the number of hours in a full-time schedule for the quarter. For instance, if a full-time schedule is 2,080 hours/year, the number of hours in a full-time schedule for a quarter is 520 (2,080 hours/4 quarters = 520). The formula for reporting can be represented as:

Please note that the reporting period quarters are defined as: 1. Quarter 1: January 1 – March 31 2. Quarter 2: April 1 – June 30 3. Quarter 3: July 1 – September 30 4. Quarter 4: October 1 – December 31 The FTE formula is intended to prevent over-counting of short-term or part-time jobs. For example, if a job is funded by the Recovery Act, but the individual’s employment only lasts for one week, then a full job will not be reported. In this case, the FTE formula will discount the job total to reflect the temporary nature of the job. Only jobs that are funded directly by the Recovery Act are counted as created or retained. Example: Assume that a recipient’s Recovery Act funds paid for two full-time employees and one part-time employee working half days for the quarter. Also assume that the recipient’s full-time schedule for the quarter is 520 hours (2,080 hours in a work-year divided by 4). To convert hours worked to number of FTEs for the quarterly report, aggregate all hours worked and divide by the number of hours in a full-time schedule for the quarter. In this example, two full-time employees each worked 520 hours (1,040 hours combined) + one employee worked half-time or 260 hours for a total of 1,300 hours worked. Divide total number of hours worked by the number of hours in a full-time schedule for the quarter: 1,300 ÷ 520 = 2.5 FTE reported for jobs.

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Please note that this formula has been revised based on feedback to make it easier to apply than the formula provided in OMB Guidance M-09-21, June 22, 2009. Under the revised guidance, recipients should not cumulate hours worked across several quarters.

Note Relating to OMB Circular A-21: For recipients of assistance agreements that must comply with OMB Circular A-21, Cost Principles for Educational Institutions, an alternative calculation based upon the allocable and allowable portion of activities expressed as a percentage is acceptable to estimate jobs funded. OMB Circular A-21 recognizes that practices vary among educational institutions as to the activity constituting a full workload. Compensation charged to sponsored projects must conform to the institution’s established policies and reasonably reflect the activity for which the employee is compensated. Charges to sponsored projects may be expressed as a percentage of their total activities. Therefore, for purposes of ARRA reporting of jobs funded, colleges and universities may count, proportionately, the percentage of effort directly charged to ARRA awards as an FTE equivalent. Under this alternative calculation and consistent with this Guidance, job estimates will be reported:

1. Based on the total available time in the reporting period, regardless of when the grant period or employment period begins. For example, if a lab technician charges 100% effort on a project for only one month in the quarter being reported (but zero effort the other two months because no work was performed or the grant was not yet awarded), then the recipient report should reflect 0.33 FTE for that individual. 2. For all reporting periods that the grant is active. For example, if a researcher provides 100% effort in the grant’s first quarter and 50% effort in the grant’s second quarter, the recipient report for the first quarter will reflect 1 FTE and the second will reflect 0.5 FTE.

[Source: OMB 12/18/09, 5.3]

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2.7 * May the number of hours that constitute a full-time schedule vary across quarters?*

Yes. In one quarter, for example, a full-time schedule may be 512 hours whereas, in the next quarter, it may be 520 hours. The number of hours may vary, for example, based on the number of days in the quarter or the number of hours the employer considers to constitute a standard full-time schedule. Depending on how recipients calculate full-time equivalents (FTEs), it may be necessary to consider these differences. Recipients should ensure that an employee who is working full-time and whose salary is fully funded by ARRA is reported as 1 FTE.


2.8 * Does the length (i.e., 10 months or 12 months) of a full-time contract affect FTE calculations?*

No. If an employee is working pursuant to a contract that the recipient regards as full- time, the recipient should consider the total hours worked and paid during the school year as equivalent to 1 FTE even if the period is less than 12 months. An employee’s FTE should be determined by how many hours the employee worked and was paid in relation to the number of hours in a normal full-time contract. Regardless of whether an employee is on a 10-month or 12-month contract, the employee should be reported as 1 FTE every quarter if the position is fully funded by ARRA.


2.9 What are the step-by-step instructions for recipients to calculate their estimates of jobs funded using the formula above? Successful use of the formula is dependent upon correctly inputting the appropriate number of hours in the numerator (or “top” of the formula) and the denominator (or “bottom” of the formula). This section will walk through the steps recipients must take to use the formula to calculate jobs estimates for projects and activities fully funded by Recovery Act funds. The following outlines how to calculate estimates for projects and activities with multiple funding streams (i.e. partially funded by the Recovery Act). Elaborating upon the example provided earlier, assume the recipient is City Library with a standard full-time work week of 40 hours. The library receives a Recovery grant and is able to hire two full-time librarians and one part-time bookkeeper. These three new hires are in addition to the two full-time librarians already employed by City Library who are paid out of a non-Recovery Act funding source. First, City Library assesses which hours worked should be included into the calculation by looking at its payroll. It will only include the hours worked for Washington, Madison and Jefferson whose jobs were funded by the Recovery Act.

Employee Name Job Title Funded by the Recovery Act?

ARRA Hours Worked in Qrtr

J. Adams Librarian No 0 A. Jackson Librarian No 0 M. Washington Librarian Yes 520 D. Madison Librarian Yes 520 T. Jefferson Bookkeeper Yes 260 TOTAL HOURS FUNDED IN QUARTER 1,300

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Note: * indicates items that have been added as of September 2010 Source Citations:

• Office of Management and Budget: Updated Guidance on the American Recovery and Reinvestment Act – Data Quality, Non-Reporting, and Reporting of Job Estimates. Released December 18, 2009 [OMB 12/18/09]

• U.S. Department of Education Clarifying Guidance on the American Recovery and Reinvestment Act of 2009. Released August 26, 2010 [USDE 8/26/10]

• Office of Management and Budget: Frequently Asked Questions – American Recovery and Reinvestment Act of 2009. [OMB Online FAQs]

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Student Activity

Student A

ctivity

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1 Introduction This manual was written to provide a set of standardized accounting procedures for the administration of Student Activity and Campus Accounts in all elementary and secondary schools in the United Independent School District (the District). Principals, bookkeepers and other employees involved in the handling of these funds should become knowledgeable of the instructions prescribed in this manual. The Principals, teachers, and clerical staff are placed in a position of trust by parents and students when funds are placed in their care. Adequate measures to control these funds will assure parents and students that the funds are handled properly. Funds derived from the student body as a whole shall be expended in a manner benefiting all students. Funds should benefit only the club members and not parent(s) or outside organizations. The management of student activity funds shall be in accordance with sound business practices, including established budgetary and accounting procedures. Student Activity and Campus Activity Funds may not be used to circumvent the controls outlined in the “Financial Operating Guidelines of the District’s Division of Finance”. Purchases must comply with the District’s purchasing procedures and relevant statutes. This manual replaces all prior publications regulating the administration of student activity funds including all earlier editions of the manual itself. The term ‘Bookkeeper’ is used to refer to the Finance Clerk and Secretary unless otherwise specified.

Student Activity Funds (SAF) Student Activity Funds (SAF) consists of money that is received and held by the school as trustee. Individual student groups raise these funds and their disbursement is controlled by that group as long as the decisions regarding the use of funds do not conflict with Board policy and/or legal regulations or restrictions. Student activity funds are accounted for by the district as agency funds in compliance with the TEA Financial Accountability System Resource Guide. The basic purpose for the collecting or raising and expending of activity funds must be for the direct benefit of the students or for the general benefit of the school. Within this scope, funds are to be used to finance activities that supplement the educational curriculum of the District. Fund raising activities shall in general contribute to the educational experience of pupils and shall not conflict with the instructional program. Student activity money shall be expended to benefit a bona fide student group that contributed to its accumulation. Fundraising activities should not be for the individual benefit of a student based on sales, but should be equally distributed to the students holding the fundraiser. A bona fide student group is one that has been properly approved by the campus Principal and consists of elected student officers, a faculty sponsor, and conduct business for a purpose. A roster of newly elected officers is to be furnished to the Principal and the Bookkeeper

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before conducting any type of activity. A club that does not elect officers nor conduct activity within the current school year will be considered inactive and any remaining balance will be transferred to the appropriate administrative account CFD (Local). In addition, clubs that do not have a slate of approved officers will not be considered a bona fide student group and will be recognized as a Campus Activity Fund (CAF) account and must adhere to State and Board Policy, District Regulations, and subject to purchasing & bid laws. Club Accounts

The term club account is used in this manual to indicate separate accounts within either the Student Activity or Campus Account. Club accounts are used to account separately for money belonging to individual student groups in the Student Activity Account or money that is designated for specific purposes in the Campus Account. It is important to maintain club accounts because money held for groups of students or for any specified purpose must be spent to benefit that same student group or for that intended purpose. Funds held in the various club accounts may not be commingled. If one club account is allowed to become overdrawn, it is, in effect, borrowing money from the other club account. Each student group will have a club account within the Student Activity Account. In addition, there should be a least one administrative account that is used for the benefit of the student body as a whole. This account will be used for receipts and expenditures that benefit students but cannot be identified with any individual student group. Examples of these transactions are interest paid on the account, bank service charges, and the expense of purchasing checks for the operation of all club accounts.

Campus Activity Funds (CAF) Campus Activity Funds contain funds raised at a particular campus which are managed by the Principal or other campus administrators. These funds are accounted for as Campus Funds as stipulated by the Financial Accountability Resource Guide. Campus accounts must be spent to promote the general welfare of the school and the educational development of students. Principals may use these funds to supplement their budgeted district funds. Campus funds should not be spent to benefit any individual or non-student group. Faculty Accounts

Money contributed or generated by a school faculty may not be held in the Campus Account. Faculty groups must maintain separate accountability of these funds and may not use the employer identification number (tax I.D. number) of the district. The following is a quick reference guide of the appropriate uses and prohibited expenditures from district funds. The list is not all-inclusive, but can serve as a guideline. Any questionable items should be verified through your Student Activity Funds Bookkeeper, the Activity Funds Accountant, or the Internal Audit Department.

Note: Any equipment purchased with student activity or campus activity funds will become the property of the United Independent School District and must be included in the fixed asset inventory of the district.

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CAMPUS FUND EXPENDITURES

Quick Reference Guide for CAMPUS ACTIVITY FUNDS (CAF) and STUDENT ACTIVITY FUNDS (SAF)

Description

CAF Admin CAF SAF

1 Supplies, Materials and Equipment a to be used by student members of the group Yes Yes Yes

b to be used by campus staff and faculty Yes No No

c Supplemental classroom instructional needs and general office supplies, including school furnishings and equipment which will benefit the general student body

Yes Yes No

2 Memberships and Fees a Entry fees & other expenses associated with competitions & meetings

once all possible resources have been considered Yes Yes Yes

b

Organization, institutional, and individual memberships benefiting the district, campus or group of students. However, if an individual membership is necessary for students to participate in certain activities, then the expenditure is acceptable if a notation is made to document the necessity

Yes Yes Yes

c Payment of an individual's organization dues or fees that do not provide a direct benefit to the district, campus or to a group of students including the payment of professional liability insurance

No No No

d Check printing fees and bank service charges Yes No No

e The payment of advertisements in publications other than those circulated at the District’s campuses (i.e., Golden Apple Award). The advertisement should state “paid from”

Yes No No

f Other reasonable expenditures approved by student membership of the group No No Yes

3 Travel a

Travel meals consumed by the student members & their adult sponsors (travel disbursements must be documented by a UISD travel & settlement voucher)

Yes Yes Yes

b

Educational field trips, meals, and other activities planned for the benefit of students as recognition for accomplishments. The travel expenditures for faculty/staff/chaperone who must accompany students on a trip are also acceptable provided that expenditures do not exceed the reimbursable limits established by the District's travel policies

Yes Yes Yes

c Payment of travel expenses for spouse, children, or other non-employees No No No

d Payment of district mileage to school employees who already receive a monthly travel allowance No No No

e District approved conference attendance and travel costs for employees on school business, subject to travel allowances as established by the District

Yes No Yes

f In-district mileage reimbursement for faculty/staff members on school business at the current district rate per mile provided a travel log is kept and attached to the Check Request as documentation

Yes No No

g Traffic citations, parking or toll charges, auto repairs No No No

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Description

CAF Admin CAF SAF

4 Scholarships a Scholarships from left-over funds (refer to page 11 for Scholarship

Procedures) No No Yes

b Fundraising for scholarships No No No 5 Awards, Incentives, and Gifts a Expenditures related to appreciation and recognition ceremonies of the

student members Yes Yes Yes

b

Awards such as plaques, paperweights, certificates, school apparel that does not exceed $25 per calendar year in accordance to IRS, recognition of students, staff, or volunteers for service to the school District

Yes Yes Yes

c Any expense which appears to benefit private individuals or entities in ways so out of proportion to the overall public benefit that they amount to a virtual donation or gift

No No No

d Appreciation and fund raising dinner tickets No No No

e Gift cards for students such as top sellers (should not exceed $100 dollars per student and must be store bought.) Yes Yes Yes

f Gift cards, gift certificates, or the like for District employees No No No

g

Purchase of any gift for any person or organization; this includes gift certificates, retirement gifts, flowers, holiday gifts, and food gifts (Gifts of public funds are prohibited under Article III, Section 52 of the Texas Constitution)

No No No

h Extravagant or high-priced awards such as watches or other jewelry No No No

i Extra compensation or bonuses to employees whether it be in the form of cash or gifts No No No

j Parties for staff, including food, decorations, and favors No No No

k Disbursement of left over funds returned to students in the form of monetary incentives (i.e. debit cards, gift cards, or cash) No No No

6 Flowers a Not to exceed $75.00 for death of campus student Yes Yes Yes

b Not to exceed $75.00 for death of a campus employee and immediate family (immediate family as in DEC local policy) Yes No No

c Flower arrangement that exceeds $75.00 in which cost will be divided amongst more than one account No No No

d For illness or leave of absence, including maternity No No No

e Flowers including but not limited to corsages/boutonnieres for District approved profession appreciation No No Yes

7 Meetings and Meals a Abuse of number of appreciation meals furnished to staff No No No

b Meals or expenses relating to a Parent Teacher Association or Organization No No No

c Daily coffee and other drinks for the faculty and staff No No No

d

Parent/student functions such as Open House, Parent Night, & Graduation. Refreshments & snacks for meetings where the school serves as host for related activities for students, staff, & patrons. The expenditure from these functions requires an agenda and sign-in sheet.

Yes No No

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Description CAF Admin CAF SAF

7 Meetings and Meals (Continued)

f Refreshments for student recognition events such as Student of the Month, Head of the Class or the like (maximum of two family members per student, one administrator and designated student(s))

Yes No No

g Reimbursement for luncheons or dinners while attending civic organization's meetings to officially represent the school district or campus

No No No

h Gratuity not to exceed 18% and should be listed on receipt (allowed only when there is student participation) No No Yes

i Refreshments and snacks for teacher in-service and staff development. An Agenda must be provided for staff development Yes No No

j

Business meals for staff – for reasonable cost comparisons, the per diem amounts are at the current district rates. Appropriate documentation indicating who was at the meeting (sign-in sheet) and what was discussed (agenda) is required. (*On district premises only)

Yes* No No

k Appreciation meals furnished to employees who exceed the reasonable limitations noted No No No

8 Donations and Loans a Loans/donations between clubs Yes No No b Transferring of funds to collect for administrative/staff events No No No c Loans to employees, parents or students for any reason No No No d Payment of an individual's personal bills No No No e Donating to outside organizations No No No 9 Campus Beautification a Improvement of campus and site facilities such as plants, bulletin

boards, signs, and flags. Yes Yes Yes

b Structural additions or improvements to the campus unless properly authorized by the facilities department No No No

10 Other a Emergency health or safety needs for students (Not to include hospital

or doctor's visit) Yes Yes Yes

b

Replacement of an individual's property that was lost, stolen, or damaged on the school or district's premises or while being used at a school or district function. (The Texas Tort Claims Act prohibits use of funds in this manner)

No No No

c Alcoholic beverages, tobacco products, controlled substances, firearms, and other weapons No No No

d Any other expenditure prohibited by federal or state law, TEA or board policy, or UISD regulations No No No

e Apparel for Athletic Sponsors and their assistants is limited to 2 sets per school year (footwear not allowed). Yes No No

f Apparel for Athletic Sponsors and their assistants when ordering for student members (footwear allowed for student members only).

No No Yes

g Discount rates for district staff on fundraising items (yearbook, prom, t-shirts, etc…) No No No

h Any purchases other than those listed above which benefits adult sponsors & does not benefit student members Yes No No

CAF Admin (i.e. Principal's, Coaches, Textbook Accounts) CAF (i.e. Pre-K through 2nd Grade Accounts)

SAF (Student Represented Accounts)

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2 Policies and Procedures Responsibilities All campus personnel including Principals, bookkeepers, secretaries and faculty will be held responsible for any campus and student activity funds entrusted to them. The responsible party will reimburse the club account for money (or property purchased with student activity funds) which is lost due to carelessness, fraud, or theft due to carelessness. • The Principal is responsible for the overall administration of the Student Activity and the Campus Activity

Funds including the bookkeeping, monthly reporting and compliance with the policies and procedures manual. The Principal will approve all fundraising activities in advance and will monitor the activities by reviewing and signing the Application/Report for Fund Raising Activity (Appendix A-6). It is the Principal’s obligation to see that all faculty sponsors have signed the Conflict of Interest Disclosure Form (Appendix A-1), Responsibilities of Faculty Sponsors of Student Groups (Appendix A-2), and Sponsor Information Sheet (Appendix A-4) and to ensure that these forms are kept on file.

All campus Administrators, Bookkeepers, and any other District employee who handles funds or transactions dealing with Student Activity will be required to sign a Conflict of Interest Disclosure form (Appendix A-1), Responsibilities of Faculty Sponsors of Student Groups form (Appendix A-2) and Sponsor Information Sheet (Appendix A-4) annually. A copy of the Bookkeepers forms need to be sent to the Accounting Department. Each campus that handles Student Activity Funds must have a safe available for use to safeguard any funds that are deposited with the Bookkeeper. For added security, the safe may be bolted to the floor. Safe needs to be located in an area accessible to the Bookkeeper and should not be located in a hall closet or an area visible to the public. Only the Bookkeeper and Principal should have access to the area where the safe is located. No other person, including maintenance personnel, should have a key or access to the secured area. At the elementary and middle school campuses, the safe combination should only be known by the Bookkeeper and Principal. At the high school campuses, the safe combination should only be known by the Bookkeeper and the Senior Bookkeeper. Only Student Activity related items such as cash, checks, or deposit tickets should be kept in the safe. • The Campus Bookkeeper is responsible for the following:

1. Maintaining the accounting records as required in the Policies and Procedures Manual 2. Issuing checks when properly authorized by the Principal, except at high schools where Student

Activity Bookkeepers will issue checks 3. Receiving money and issuing a receipt 4. Preparing deposit bag to be picked up by courier service 5. Follow-up on daily deposits to make sure they are clearing the bank. 6. Following up on problem items as stated by the Student Activity Funds Bookkeeper

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The Bookkeeper will advise the Principal of situations where faculty sponsors continue to disregard the required procedures. Due to internal controls the Bookkeeper will not participate in the collection of funds designated for fundraisers or the accountability of any other activities or events. Bookkeepers are not to accept gifts from sponsors or vendors. It is their responsibility to notify the Principal if gifts are received. The Faculty Sponsor of a student activity group is responsible for safeguarding and accounting for all student activity funds entrusted to him/her. It is the obligation of the faculty sponsor to follow the procedures presented in the Student Activities Sponsors’ Manual (see section 6 Receiving Deposits). This includes:

1. Maintaining detailed financial records 2. Completing the Application/Report for Fund Raising Activity form (Appendix A-6) in order to

account for all fund raisers 3. Maintaining a positive balance in the respective account at all times.

The faculty sponsor will sign a “Conflict of Interest Disclosure” form (Appendix A-1), “Responsibilities of Faculty Sponsors of Student Groups” form (Appendix A-2), and “Sponsor Information Sheet” (Appendix A-4) before undertaking the sponsorship of a student club or organization. If sponsors do not receive proper student activity training and forms are not filled out, sponsors will not be allowed to conduct any activities that involve the collection or disbursement of funds. The forms will be filed at each campus.

Note: Effective school year 2004-2005, non-instructional paraprofessionals are eligible to be sponsors in addition to being employees of the District. Individual must submit form for request to volunteer as extracurricular Activity sponsor with Human Resource Department. • The Activity Funds (Senior) Bookkeepers is assigned to a high school campus and will provide activity

fund bookkeeping assistance to all feeder schools of their respective campus assignment. Their duties include:

1. Bank reconciliations, month end closing process and control disbursements of cash for high

schools. 2. Verify and assist with postings to the Student Activity software when necessary. 3. Assist with training of bookkeepers and sponsors. 4. Provide feedback to Principals on a monthly basis with regards to issues at their respective

campus Student Activity Bookkeepers will also be available to perform the duties of other student activity personnel when necessary. Fundraisers and transactions will be reviewed monthly by the Student Activity Funds Bookkeeper. The ultimate responsibility for the accuracy of the fundraisers and transactions remains with the campus Principals and bookkeeper. • The Student Activity Accountant is located at the central office and reports to the Accounting Manager.

The accountant is responsible for: 1. Monitoring the monthly account activity and bank reconciliations for all campuses. 2. Coordinate with the campus staff and Student Activity Bookkeepers to correct any deviations from

the requirements of the policy and procedures manual 3. Inform the Principal in the event that such deviations cannot be resolved by the bookkeeper.

In the case that a Student Activity Bookkeeper or Bookkeeper cannot perform his/her duties, the Student Activity Accountant will be available to resume those duties.

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• The Internal Audit Department is responsible for auditing the Student Activity and Campus Activity

Accounts periodically and for making recommendations to the accounting department and the Principal concerning the administration of these accounts.

Auditing of Student Activity Funds Each school’s bookkeeping records of Student Activity/Campus Funds will be subject to audit by the Internal Audit Department and the District’s Independent Auditors on an annual basis. Records will be tested for financial accountability and for compliance with the District policies and procedures outlined in this manual. The annual internal audit will follow the District’s fiscal year (September 1 – August 31) except in cases described below. Described below are other criteria for which an audit examination may be performed.

a. Special Audits These audits will be conducted as needed. Bookkeeping records must be kept up-to-date and

available for audit at anytime. b. Change of Bookkeeper The Internal Audit Department will audit Student Activity and Campus Funds when a change of

bookkeeper occurs. This will ensure that the records are in acceptable order when the new bookkeeper assumes these duties.

c. Change of Principal The Internal Audit Department will audit Student Activity and Campus Funds when a change of

Principal occurs. d. Request for Audit An audit may be requested by completing the Request for Audit form and submitting it to the

Internal Audit Department. (Appendix A-24) All campuses are subject to visits by the Internal Audit Department at any time other than those listed above, as deemed necessary. Additional information can be found on the Internal Audit Web link.

Investing Campus and Student Activity Funds

All investment transactions must be handled by the Finance Division in accordance with the Board approved investment policies and procedures.

Charge Accounts

A charge account is any account that carries a balance payable in installments that are spread out over a period of time exceeding one month. This type of account should be avoided. Accounts such as yearbook in which the invoice will be paid off in a series of payments must be approved in advance by the campus Principal, if approved the invoice must be paid before the end of the school year. There are some instances in which merchandise will be received and the invoice is paid in full by the due date. There may also be occasions when there needs to be a payment for a partial order so that the merchandise can be shipped. This is also acceptable as long as the remaining balance of the invoice is paid in full by the due date once the merchandise is received. A binder for outstanding invoices must be kept by the Bookkeeper and reviewed by the Activity Bookkeeper periodically to ensure full payment is made to vendor. A payment log may accompany the invoice to keep track of payments issued until paid in full.

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Donations

The Board of Trustees must approve all donations of cash or property to a campus or campus club. It is the sole responsibility of the person receiving the donation to notify the Principal and secretary so that proper procedures may be taken. A letter must be submitted to the Superintendent office by the campus Principal informing of the donation for Board approval. The letter should contain the name of the donor, dollar amount, and description of the item, if applicable.

Fixed Assets

Student Activity Purchases become property of the campus/department and are tagged and placed on the campus/department Fixed Assets Inventory. To tag a Student Activity Purchase a receipt is required to be faxed to the Fixed Assets Department at 473-7992. Fixed Assets Department will use the receipt to tag and post the purchase to the campus/department’s Fixed Assets Inventory. Examples of Student Activity Purchases to be tagged are:

1. Computers (Monitors/CPU’s), printers, TV’s, TV Combo’s, DVD/VCR Combo’s, Laptops, Hand-Held Radios, Cameras;

2. Any other item that is susceptible to theft should be tagged. Lost Textbooks The following steps should be applied when paying an outstanding invoice for lost textbooks: All campuses need to have a lost textbook account to account for amounts collected from students for lost textbooks. High schools should include this account in the Principal’s bank account. The order of payment for lost textbooks should be as follows:

1. The Lost Text Books account should be depleted for total amount owed. (You may retrieve funds from the grade level accounts with the exception that you only retrieve funds for the amount that the grade level has outstanding.)

2. The Principal’s Account will be charged for any remaining balance unless you have set aside budgeted

funds in account # 632100 then you can charge this account.

If prior steps have been followed and there continues to be a balance, you will need to contact Mr. Samuel Flores, Director of Accounting, for assistance with the outstanding balance. Electronic Devices

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Cell phone or electronic devices should be turned in to the assigned staff member (other than bookkeeper) along with a completed Cell Phone Referral Form. The Parent or Guardian should be provided with the referral form by the assigned staff member and will be sent to the bookkeeper for payment. The Bookkeeper will issue one receipt to the Parent or Guardian and will attach a second receipt to the referral form. The Parent or Guardian will be referred back to assigned staff member to turn in the referral form and pick up the electronic device. Parking Permits Application for Parking Permit should be submitted to the assigned staff member (other than bookkeeper). The Applicant should be provided with the application form by the assigned staff member and will be sent to the bookkeeper for payment. The Bookkeeper will issue one receipt to Applicant and will attach a second receipt to the application. The Applicant will be referred back to assigned staff member to turn in the application and pick up the parking permit.

Parent Organizations

Funds raised by outside groups such as PTC, booster clubs, and so forth, are the responsibility of the officers of that organization. It is the sole responsibility of these officers to get properly registered and obtain their own tax identification number. Under no circumstances should the campus allow these organizations to use the District’s tax identification number. The TEA Financial Accountability System Resource Guide states that using the resources of the school district to account for such funds could be in violation of the section of the Texas Constitution that prohibits the appropriation of public funds for individual private purposes. Funds belonging to these groups will not be accounted for either in the Student Activity or in the Campus Accounts. (Texas Education Agency Financial Accountability System On-Line Resource Guide, section 5.5.3) • Authorized parent groups should not distribute raffle tickets to students during the instructional day nor

should they be sold on District premises. (See Raffles & Bingos for additional information) • All planned fund raising activities must be approved in advance by the campus Principal. Parent groups must

turn in their monthly Financial Records to their designated campus administrator for review. • District employees should not be authorized check signers of a parent or booster organization without written

approval of the campus Principal and Superintendent.

• Individuals authorized to sign checks should not be related to each other by marriage or any other relationship.

For more information on parent organization guidelines refer to the United Independent School District Internal Audit web link: www.uisd.net/departments/internal-audit Campus Social Club Campus Social Club supports faculty and staff activities and events. The club is responsible for maintaining their own bank account and records. At no point should the club’s funds be commingled with District or campus funds. All fundraising activities sponsored by the social club/committee must be held off campus and should not interfere with student sponsored activities. Raffles & Bingos

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In the past, the District has extended the use of campus facilities to parent organizations for the purpose of raising funds. This practice may continue with some notable exceptions: bingos, money machines, raffles, or any other game of chance, are not allowed on District property. As a rule, the District’s facilities may not be used for events that are not generally allowed through Student Activities.

Scholarship Procedures

• Fundraising specifically for scholarships is not allowed.

• A club that intends to award scholarships from left over funds at the end of the school year must submit the criteria in writing for approval from the campus Principal and counselor by October 1st.

• In order to distribute scholarship funds, the officers and sponsor of the club must submit a signed

“Transfer Request” form to the Principal for approval. The “Transfer Request” form will include the name of the individual and post secondary educational institution and the amount of the scholarship being awarded, along with any other requirements listed by the club for the award of the scholarship. These Funds will then be transferred to the Scholarship account.

• The campus counselor and bookkeeper will coordinate throughout the year to keep track of receipts and disbursements made through the Scholarship account.

• Individuals being awarded scholarships will be required to present proof of registration from the post

secondary educational institution that he or she will be attending before the payment is released.

• Scholarships awarded to students will be made out in the form of a check made payable to the institution of the recipient’s choice and the recipient. (Awards of $50.00 or less will be made payable to students. If a student receives multiple scholarships, one check will be issued and proof of registration will be required if amount is greater than $50.)

• Scholarship awards not claimed by April 30th of the following year will be forfeited unless other

arrangements have been made in advance.

• The campus counselor shall be notified by the bookkeeper about any unclaimed scholarship awards.

• In instances when a check is not picked up, the funds shall remain in the Scholarship account to be awarded to future recipients at the originating clubs discretion. If the club that issued the scholarship is no longer in existence, the funds shall remain in the Scholarship account to be awarded to another individual based on criteria as established by campus administration.

Scholarship funds are solely for academic purposes and are to be awarded to currently enrolled students. Funds should not be used for other events or expenses (For example, college night, financial aid night, or the like). These efforts must be coordinated through a selected Counselor at the respective campus since he/she will have the authority to distribute the funds from the Scholarship account. Commissions

Sales commission generated from vending machines should be deposited into Principal’s account. As per CFD (Local) funds generated by commissions shall be expended for the benefit of the District or its students and shall be related to the District’s educational purpose.

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Picture Commission

Picture sales commission generated from school wide pictures should be deposited in the Principal’s account. Exceptions to this rule will apply to graduation picture fundraisers such as kinder and/or 5th grade in which 100% commission will go to the hosting grade level account. Vending Machines

The Principal has the responsibility to maintain the use of vending machines on school campuses. Full service vending machines are required. Commission from vending machines shall be controlled by the school Principal and processed through the Campus Activity Funds. Indemnity Bond

Coverage Activity funds are insured against dishonest acts of employees under a Public School System Employees Blanket Bond carried by the United Independent School District. This bond protects the District to a limit of $100,000 for each employee handling the money. Report of Loss In the event that a loss or dishonest act involving Activity Fund money is uncovered, it shall be reported immediately to the Principal, U.I.S.D. Police Department, the Director of Accounting, and to the Internal Audit Department.

If you witness or suspect fraud is being committed and wish to remain anonymous report it to The Fraud and Ethics Hotline at 1-800-398-1496.

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3 Basic Records and Filing Guidelines

Basic Records

The following is a list of forms, which are to be used to provide adequate supporting documentation for all activity accounts. Detailed instructions on the use of these forms are included in subsequent sections of this manual. Reference is made below to the section which describes the use of the forms as well as to the page in the appendix where a blank copy of this form may be found.

1. Check Request Form - Used to document authorization of payment and release of check. (See Chapter 4 and Appendix A-11.)

2. Deposit Breakdown Form - A record of a deposit given to the bookkeeper. (See Chapter 5 and

Appendix A-10.) 3. Deposit Bag Log – A record of the daily deposit(s) received by the Bookkeeper. 4. Manifest – A form used to record the daily deposit(s) that are picked up by the courier service.

5. Application/Report for Fund Raising Activity - A form used for the request and approval of all

fund raising activities and to document the results of the fund raiser. (See Chapter 6 and Appendix A-6.)

6. Inventory Sheet- A form to account for all fund raising items. This should always be attached to the

Application for Fund Raising Activity. (Appendix A-7)

7. Summary of Fund Raising Activity - A report that outlines the plan and outcome of fund raising activities for the school year. This report is prepared annually by elementary schools and monthly by secondary schools. (See Chapter 6 and Appendix A-5.)

8. Transmittal List-Money Disbursed Form- serves as a receipt/invoice in the event of canceled field trips, overcharges, meal money for trips or other similar situations in which it is necessary to make multiple refunds or disbursements. (Appendix A-13)

9. Transmittal List-Money Collected Form- used when collecting money that is owed by individual students. Examples of this are, (a) collecting for merchandise that was ordered for a student, such as a yearbook; (b) collecting for merchandise that has been given to the student to sell, such as candy; or (c) collecting class or club dues. (Appendix A-12).

Filing Guidelines The filing guidelines listed below should be followed by all District campuses in which a separate binder is required for each of the following items:

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• Campuses are required to maintain all Deposit Breakdown Forms along with all supporting documentation such as copies of checks received and Money Collected From Student Form in a binder. Records must be filed by month and in ascending order by receipt number.

§ All bank deposit documentation provided by School Cash (One Page Bank Deposit, Statement, Adding Machine Tape for the Bank (if applicable), Deposit Slip) must be filed together. In addition you should also include the bank validated receipt and the courier manifest forms.

• Deposit Bag Log binder must be kept to review bag and manifest sequences. All voided or safekeeping bags used should be included.

• All Check Request Forms along with supporting documentation must be kept in a binder. Records must be filed by month and in ascending order by check number.

• The original Application/Report for Fund Raising Activity form along with Inventory Sheet must be kept on file by the bookkeeper once the fund raising activity has taken place and the report has been completed by the club sponsor and approved by the Principal. The bookkeeper should include copies of expense receipts (invoice) and an accounting software fundraiser report. The club sponsor must keep a copy of this report.

• The bookkeeper must complete the Summary of Fund Raising Activities form for the school year.

This form should be kept on file in the fund raiser binder and ready upon request. • Club Sponsors information binder must include Responsibilities of Faculty Sponsors of Student

Groups form, Conflict of Interest Disclosure form and Sponsor Information Sheet to acknowledge receipt of the Campus and Student Activity Funds training.

• An Outstanding Invoices Binder must be kept to review any outstanding invoices that will be paid off in a series of payments.

• All vendor W-9 forms and Consultant Service packets must be filed.

• All returned/NSF checks must be filed and monitored using the Returned Check Tracking Form. Checks owed and checks paid should be maintained separately within binder. Copies of all NSF bank documents must be maintained for your records.

Note: Original and completed forms must be kept on file by the bookkeeper and made available for review by the Accounting Department or the Internal Audit Department at all times. The club sponsor must keep copies of all forms submitted. Accounting Software

• When entering transactions in the accounting software, we recommend that the descriptions used stay as consistent as possible.

• If a transaction pertains to a fundraiser, select the fundraiser from the fundraiser drop down list. (This

will make it simpler to run detailed reports on any fundraiser, commissions, or special entries that were posted.)

Additional information on accounting software procedures can be found in the SchoolCash user guide accessible through the accounting software main menu.

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4 Bank Accounts All student activity funds and campus funds will be kept at the U.I.S.D. designated depository bank.

• All checks and deposit tickets must include the name of the District and school name. • An ink deposit stamp should be used to stamp all checks that will be deposited. • All funds received will be deposited into the bank account and all disbursements will be made with a

check from the account. The bank account must include at least three authorized check signers, one of whom will be the Principal.

• Each check must be manually signed. • Each check written must bear one signature in blue or black ink. (The Principal’s signature will be

preferred) • Campus administrators are the only ones allowed to be authorized signers. • The check will not be signed until it has been completely filled out with the date, payee and amount.

In the event a new authorized signer needs to be added to the account the following procedures must be followed:

• When there is a change in campus Principal, a written request must be submitted to the Student Activity Accountant.

• When there is a change in secondary signer, the campus Principal must submit a written request to the bank account officer requesting to remove previous signer and authorizing new signer.

The new authorized signer should refrain from signing checks until a new signature card is created and their signature is on file at the bank. These procedures are subject to change depending based on bank policies. The District’s depository bank may charge applicable fees for the maintenance of these accounts through the Accounting Department:

• The bank charges and fees will be charged to the Principal’s account of the respective campus. • The campus should use any interest earned on the account to offset the bank charges.

Monthly bank statements will be reconciled to the Monthly Activity Schedule by the Student Activity Bookkeepers. While this duty may be assigned to the Student Activity Bookkeeper,

• It is the Principal’s responsibility to see that the reconciliation report is completed on time and sent to the Accounting Department by the end of the subsequent month.

• The monthly activity reconciliation report must be signed by the Student Activity Bookkeeper, Bookkeeper, and by the Principal immediately after the report is completed, unless the Principal is not available.

• No stamped signatures are allowed

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5 Payments from the Student Activity and Campus Activity Accounts

General Policies

Campus Activity Funds

Campus Activity accounts must adhere to State & Board Policy, District Regulations, and subject to purchasing & bid laws. Before items are ordered ensure that an approved vendor is being used. In the event that an approved vendor does not offer the product or service needed then the following procurement guidelines are to be followed:

• Less than $1000 one quote must be provided [attach quote] • • • • • $1000-$9999 three quotes must be provided and choose best value [attach quotes] • • $10000-$24999 request for competitive quotations through Purchasing • • • Greater than $25000 will require formal bids/proposals which require Board approval.

Quotes should be submitted only when an approved vendor does not exist. Purchases should be made from approved vendors when similar items are available even when items are being sold at a higher rate. All invoices will be paid by using campus checks. For additional information please contact the Purchasing Department.

Student Activity Funds

Student Activity clubs must adhere to Student Activity guidelines established in this manual and District Regulations and are not subject to purchasing & bid laws. Student activity funds are accounted for by the District as agency funds and held by the school as trustee in which the disbursement of funds is controlled by the student club/organization.

• All checks must be payable to the vendor; reimbursement for expenditures are not allowed. • All expenditures must benefit and be approved by the student group and sponsor.

All Campus and Student Activity purchases and expenditures must be approved in advance by the campus Principal in writing using the Check Request Form (Appendix A-11). Check Request Form The purpose of the Check Request Form is to:

• Provide authorization for the expenditure • Document the purpose of the expenditure • Identify the club account to be charged • Verify that there are adequate funds in the club account to cover the check

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In order to initiate the check request process: • Form must be completed and signed by the faculty sponsor, the club treasurer and the Principal • Account must have sufficient funds to cover the check amount • Supporting documentation must be provided at the time of the request

Payments will not be made to a vendor unless a W-9 form is on file as per IRS guidelines. If applicable, a contract for services must accompany the check request form (See Professional Service Packet). Checks will not be issued if this information is not provided to the bookkeeper.

The Bookkeeper (except high schools) is responsible for processing checks on designated dates once the request is approved by the campus Principal.

• All expenditures are to be paid by check from the appropriate checking account using pre-numbered checks in numerical sequence.

• Checks will not be made to “cash” or to the school itself. • If an employee makes both personal and school related purchases from a vendor at the same time, the two

purchases shall be rung up separately. • In the event that sales tax is paid, the person making the purchase is responsible for reimbursing the club

account. • Under no circumstances should District employees use the District’s tax-exempt status to avoid paying

sales tax on personal items. • Reimbursement checks will not be issued to anyone who has paid a vendor directly out of pocket.

This will circumvent the process of the District’s I.R.S. 1099 reports. • Parent volunteers or students are not authorized to make out of pocket purchases on behalf of the District

and request a refund. All purchases must be paid with a school check or purchase order by a campus sponsor or administrator.

Once the check is written, the check number will be added to the completed Check Request Form and signed by the bookkeeper. When the check is picked up or mailed and all supporting documentation is on file, the check request process will be considered finalized and a copy of the completed form will be provided to the sponsor. If the amount is not known in advance, the person requesting the check should estimate as closely as possible the amount needed. The sponsor will then be required to submit a receipt or an invoice documenting the amount of the purchase. Once the purchase has been made the receipt will be attached to the request. Note: Do not use vendors who do not issue a detailed receipt. (A detailed receipt should include the name of business, description and quantity of items, unit price and total amount spent.)

In the event that the amount of the check exceeds the cost of the purchase, a Deposit Breakdown form (Appendix A-10) must be completed and the excess money deposited into the account from which the check was issued. The bookkeeper will issue a receipt to acknowledge the return of the excess money. Outstanding Invoices Purchases should never be made without the prior administrative approval or on credit. Exceptions to this rule may apply to invoices that will be paid off in a series of payments such as yearbook. If sponsor intends to make a purchase that will be paid off in a series of payments it must be presented to the campus Principal for authorization along with a plan of payment. If approved the invoice must be paid in full before the end of the school year.

• Bookkeeper must be provided with a copy of the outstanding invoice. • Bookkeeper will create a binder that will consist of outstanding invoices. (Secondary schools should

separate invoices by club accounts. Elementary schools should keep invoices in alphabetical order.)

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• A payment log must be kept together with the outstanding invoice to keep track of all payments. • At the end of every month, the bookkeeper must run a transaction report of the inflow and outflow

activity for clubs that have outstanding invoices until the invoice has been paid in full. • Student Activity Bookkeeper must review outstanding invoices to verify that invoices are being paid on

time. (If there is no payment activity for a particular invoice, the Student Activity Bookkeeper must follow-up on the invoice immediately.)

• When the outstanding invoice is paid in full it must be stamped as “PAID”. All invoices must be addressed to the Campus Bookkeeper and not the sponsor. Supporting Documentation

Supporting documentation is critical for maintaining control over the Student Activity and Campus Accounts. It is the responsibility of the sponsor or other designated employee who requests a check to provide all of the support required in this section. It is the Principal’s ultimate responsibility to see that these requirements are met. Once the check has been released, it may be more difficult to obtain the appropriate documentation. In some instances, a list of participants will be required. The following are NOT considered support for checks but may be used temporarily until invoice/receipt is received: (although it is not considered all-inclusive)

• Statements • Registration forms • Notes from sponsor detailing costs • Packing slips • Order forms • Purchase order forms • A vendor quote

When payment is split between the school account and UISD Accounts Payable Department, the original receipt/invoice must be submitted to the Accounts Payable Department. In order to properly document the expenditure from the Student Activity or Campus Activity Funds Account, a copy of the original invoice or receipt should be attached to the Check Request Form (Appendix A-11). There must be a notation on the copy that the original was submitted to the UISD Accounts Payable Department. Transactions that DO NOT require an invoice are limited to disbursements to students in which a Transmittal List-Money Disbursed Form (Appendix A-13) serves as a receipt/invoice. In the event of canceled field trips, overcharges, meal money for trips or other similar situations in which it is necessary to make multiple refunds or disbursements the following actions are required:

• A single check may be issued to the activity sponsor to distribute the funds. • This form will include the students’ name, amount disbursed and the students’ initials/signature to

verify the amount of money received. • Each person due a refund shall sign or initial the list verifying that the refund was received. • The activity sponsor will return the signed Transmittal List to the bookkeeper who in turn will attach

it to the original Check Request Form.

A copy of the original Transmittal List-Money Collected Form will be required when reimbursements are requested for students. Example: If a trip is cancelled, this form will be cross-referenced with the money collected from student form to ensure the proper reimbursement. When a receipt is lost or misplaced by the sponsor:

• A reimbursement for the full amount of the check issued must be made.

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• If attempts to collect the reimbursement fail, the unsubstantiated amount will be submitted to the Accounting Department for payroll deduction. (The Accounting Department will require a copy of the check request signed by the sponsor authorizing payroll deduction for unsubstantiated amounts.)

Principals should enforce these procedures by withholding check request privileges and further fund raising activity for the club account of sponsors who have not provided documentation required for checks previously issued. The Principal should use professional judgment to obtain the most appropriate written evidence that the expenditure was made to the payee named on the check, in the amount indicated on the check and that it was made for a legitimate purpose. Voiding Outstanding Checks

It will occasionally be necessary to void a check that has been outstanding for more than six months, that has been lost, or has been returned for some reason. The following steps should be followed:

• The bank account must be reviewed online to see if the check continues to be outstanding. • If the check has been lost, a Stop Payment order should be requested from the bank if the amount of

the check is greater than the stop payment fee. (Any bank fees incurred for a stop payment will be charged to the person requesting the stop payment.)

• The Activity Bookkeeper will void the check in SchoolCash resulting in an automatic credit to the account.

• On the Check Request Form (Appendix A-11), note that the check has been voided, the date, and the reason for voiding the check.

• If the voided check is available, mark it “void” across the face of the check, cut off the signature lines, staple it to the corresponding check request form and file. Voided checks must be made available for review by the Activity Funds Bookkeeper.

• If a replacement check is being issued, note the number of the new check on the original Check Request Form as a cross-reference. (The new Check Request Form will also note that the check is being issued as a replacement for a prior check. It will include the number of the original check as a cross reference.)

Transfers Between Accounts It is not necessary to write a check to transfer funds from one club account to another within the same bank account. However, the transfer must be documented by using a Transfer Request Form (Appendix A-14) in which:

• The transfer process must be initiated by the disbursing sponsor, signed by the club treasurer and receiving sponsor.

• The request must specify if the transfer is reimbursable. (Only Principal’s account is allowed to conduct reimbursable transfers)

• The request must be approved by the Principal prior to transferring the funds. • The entry will be posted in SchoolCash by selecting the Transfer Form module → Transfer Money From

One Bank Account to Different Categories → select Transfer tab to input information and → Add to Ledger (system will automatically assign a transfer number)

• Reimbursable transfers must be paid in full before any new fundraisers or expenses are allowed and before the end of the school year. (Reference the initial reimbursable transfer)

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6 Receiving Deposits

General Policies

In order to maintain control over funds received, at least two people must be involved in the functions of collecting, documenting, and depositing. This is accomplished by having teachers or sponsors collect from the students, record the amount collected by completing the Deposit Breakdown Form (Appendix A-10) and other supporting documentation described below. The amount collected along with the proper documentation must be submitted to the bookkeeper on a daily basis. The bookkeeper will count, verify and issue a receipt in the presence of the sponsor. Bookkeepers are not allowed to accept funds that have not been counted and that are not properly recorded in a completed Deposit Breakdown Form. The following practices are not allowed:

• Students should not be allowed or held responsible for submitting deposits to the bookkeeper. (It is the sponsor’s sole responsibility to submit deposits for verification in the presence of the bookkeeper.)

• The bookkeeper will refuse to deposit funds from a student that is not accompanied by an authorized sponsor. The Bookkeeper will be required to keep the funds in the safe for safekeeping. (See Safekeeping Deposits for additional procedures). The Principal needs to be informed of the incident.

• Funds should not be commingled when deposited for different purposes. (i.e. fundraisers, donations, NSF fees, etc.) Each transaction requires an individual Deposit Breakdown Form.

• Cashing checks with funds held for either the Student Activity or Campus Account is strictly prohibited because check cashing is, in effect, a loan until the check has cleared the bank.

• The bookkeeper should not be responsible for any student fund raising activity, accountability of any other activities or events. (When one individual collects money from students, makes receipts, and readies money to be deposited in the bank, internal control over cash receipts has been impaired.)

Collection of Funds by Sponsors

Personnel who have received the annual Student Activity Sponsors’ Training may collect money for items such as lost books, fines, student dues, yearbook and other sales. The following procedures shall apply when handling funds:

• The completion of a Deposit Breakdown Form is necessary to document the origin of the funds deposited.

• Utilizing the Transmittal List-Money Collected From Students (Appendix A-12) further supports the amount received by listing the names of the payers, the date and purpose for which the money was received. (Must equal the deposit amount, be attached to the Deposit Breakdown and turned in to the bookkeeper for deposit.)

• If checks are collected, the name of the club account should be written on the upper left-hand corner of the check for identification purposes in case the check is returned by the bank. Under no circumstances should post dated checks be accepted.

• The sponsor must keep a copy of all records to document that funds were given to the bookkeeper. • Funds must not be kept overnight. (The campus Principal must be notified immediately if a sponsor is

not submitting daily deposits. Funds need to be deposited by the sponsor on a daily basis.)

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• All money collected must be submitted to the bookkeeper in the same form in which it was collected. The employee’s personal check does not substitute cash collections.

• All change received for checks issued must be deposited back to the original account in cash. It is the sponsor’s responsibility to maintain these records and to make them available to the Principal, the Accounting Department, and to the Internal Auditor upon request. Note: It is not necessary to complete the Transmittal List Money Collected From Students form for activities such as concession stands, book fairs, and other sales where fundraisers are opened to the public where it is neither necessary nor possible to record each individual payer. Receipt of Funds by the Bookkeeper

The following procedures shall be followed by the bookkeeper when funds are received for deposit into the school’s bank account:

• The bookkeeper must count the money in the presence of the person turning in the funds to ensure agreement with the Deposit Breakdown Form (Appendix A-10) and reconcile the amount received.

• When the amount is verified and both parties are in agreement, the bookkeeper will sign and date the Deposit Breakdown Form.

• The funds will immediately be posted into SchoolCash in order to issue a computer generated receipt which must be signed by the individual bringing in the deposit.

• The receipt number will be referenced in the For Office Use Only section of the Deposit Breakdown Form.

• A copy of the Deposit Breakdown Form along with a receipt will be provided to the person turning in the funds.

Note: The dates on the Deposit Breakdown Form must be the actual date the deposit is received by the bookkeeper.

Checks for Deposit

• All checks received for deposit should be immediately endorsed “For Deposit Only” using the deposit stamp.

• The bookkeeper will check to see that the club name is written in the upper left hand corner of the check.

• A copy of all checks received must be kept attached to the Deposit Breakdown Form and on file. Counterfeit Money

• The bookkeeper must use a counterfeit detector pen on suspicious bills. • When counterfeit money is detected by the bank, the respective campus or account will be debited the

amount. If cash is collected and determined it is counterfeit, the fake bills should be handed to your Bookkeeper. They will contact the District’s Police Department for further investigation.

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Receipts Receipts are printed in triplicate format by the accounting software. Two receipts will be attached to the Deposit Breakdown Form to be kept on file and one will be provided to the sponsor for their records. When payments are received at the bookkeeping office by an individual other than a club sponsor, the receipt (not containing the category balance) will be issued to the payee. The receipt number is created by the accounting software in sequence and is composed of the fiscal year, campus number and actual receipt number, respectively. The following is an illustration of an actual receipt:

Closing Procedure for Bank Deposits All monetary transactions for the day must be reconciled on a daily basis. The closing procedure consists of:

• Printing the following forms from the SchoolCash Deposit/Receipt module → Print option →Quick Print option:

ü One Page Bank Deposit (print 2 copies) ü Statement ü Adding Machine Tape for the Bank ü Deposit Slip (prints in triplicate format)

• Verify funds are correct by reassuring that the amounts listed on the One Page Bank Deposit equal to the funds on hand.

• Verify transactions are posted correctly to the sponsor’s corresponding account, fundraiser number or activity by reviewing the Statement.

• Verify all checks listed on the Adding Machine Tape for the Bank equal to the checks on hand, are stamped for deposit and that copies were made.

• After verification is complete, the funds should be placed in the tamper evident numbered bag. (Note: All coins should be placed in a coin bag if the coin amount exceeds fifty dollars. Do not wrap the coins. If a coin bag is used, reference it to the main bag writing the last four digits of the main bag onto the coin bag(s) and identify as bag 1 of 2 and 2 of 2, etc.) The tamper evident bag information must be completed using a permanent marker.

• Place two Deposit Slips and the One Page Bank Deposit inside the tamper evident bag and seal. (The Bag number(s) must be added to all three deposit sheets on the bottom left hand corner.)

• The top tear off strip from the bag(s) must be kept and attached to the One Page Bank Deposit that will be filed.

• After all steps have been followed, the bookkeeper must Add to Ledger in SchoolCash. • All deposit bags must be logged on the manifest on a daily basis and placed in the campus safe for courier

pickup. (Manifests will be provided by the Accounting Department.)

ABC Elementary Student Activity Funds Bank Acct #123456789 Account

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• Deposit bags must also be logged in the Deposit Bag Log (Appendix A-34) on a daily basis. The bookkeeper who creates the deposit bag(s) will be required to sign the log. The Deposit Bag Log should be kept on hand in a binder.

• The Deposit Breakdown Forms should be completed to include the date sent to the bank, the total amount of the bag, receipt of deposit, and total amount of the deposit bag.

Courier service personnel are responsible for collecting the deposits based on the campus respective pick up schedule. (Under no circumstances should the bookkeeper or any staff member take the deposit to the bank.)If a scheduled courier pick up is missed the Student Activity Bookkeeper or Student Activity Accountant must be notified immediately. An e-mail should be sent to the Activity Funds Accountant to document incident for auditing purposes. Hard copy of e-mail should be kept on file. Funds may be secured in the campus safe over the weekend or holidays on special circumstances. Special courier pick-ups may be scheduled if needed. Filing Bank Deposit Documentation

• The One Page Bank Deposit, Statement, Adding Machine Tape for the Bank, Deposit Slip, Manifest are kept on file together along with the daily deposits.

• After bank receives the deposit, a validated copy of the Deposit Slip will be returned to the campus. The validated copy must be attached to the original SchoolCash One Page Bank Deposit form.

The campus administrator and bookkeeper will be contacted when deposit discrepancies occur. Deposit shortages and overages will be traced by the Student Activity Bookkeeper and adjusted accordingly. Debit and credit memos will be reflected in the monthly reconciliation report. Armored Car Manifest Procedures A pre numbered manifest is required to be completed by the Bookkeeper; in conjunction with the Deposit Bag Log. Note: Only the person who created the bag should sign the Deposit Bag Log. If a manifest is not completed, the courier will not pick up the deposit bag(s). The manifest forms will be provided by the Accounting Department. Refer to the illustration below. The following procedures and responsibilities will apply:

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Bookkeeper Fields in purple font indicate the information that the Bookkeeper is required to complete. The manifest must state the campus/department name, address and date of pickup. The “Deliver To” section must state the bank’s name and form must be signed by the respective Bookkeeper preparing the manifest under the “Prepared By” field. Under the section titled “FULL VALUE MUST BE DECLARED” of the manifest, Bookkeeper must

• list each individual bag by row

1. Indicate the number of bags (by default this row should always be “1”) 2. Value of each bag 3. Document complete bag number 4. Indicate which bag belongs to Food Services by adding (F.S.)

• The total number of bags and the total value must be entered at the bottom of the manifest form under the

No. of Items/Bags and Total Value.

• If a manifest is to be voided, the word “VOID” must be written across the form and the manifest form must be kept on file in sequential order in the deposit binder.

Note: Deposit bags must be recorded in the Deposit Bag Log on a daily basis. The following information should be filled:

• Date Received • Deposit Bag Number • Amount (Said to Contain) • Manifest Number • Identify Food Service Bags

Bookkeeper and Authorized Witness Fields in orange font indicate the information that the Bookkeeper and Authorized Witness will complete at the time of pick up:

• A diagonal line will be added at the end of the last listed bag on the manifest to ensure that no additional bags are added.

• The Bookkeeper along with the authorized witness must sign and date the manifest. • Authorized witness may include campus secretary, administrator or Student Activity Bookkeeper (when

available). • Warning!! Make sure that the courier has signed, listed the time and date on the manifest before courier

leaves your campus/department. Courier Fields in green font indicate the information that the courier will complete.

• When the courier arrives to the campus, they will verify the listed bag numbers and amounts on the manifest.

• The courier will sign, add the time, and date the manifest. • The courier will provide the Bookkeeper with the yellow NCR copy of the manifest for your records.

Form is to be filed with your one page bank deposit report along with blue NCR copy that will be provided at the end of the month by the Accounting Department.

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Financial Institution (Bank) Fields in red font indicate the bank has received the deposit bag(s). Accounting Department On a monthly basis, the Accounting Department will forward the completed blue NCR copy of the manifest to all campus/departments. Additional Forms will be provided when needed. Note: Deposit bags that are not listed on the Manifest must not be handed to the courier until they are properly documented by the Bookkeeper. Safekeeping Deposits In the event of an emergency, sponsors will be allowed to place collected funds in the safe. The following procedures will apply:

• Funds will be counted by the Bookkeeper and verified by the sponsor • Funds will be placed in a deposit bag and sealed in the presence of the sponsor • Bookkeeper must record the deposit bag number on the Safekeeping Deposit Report. • The top tear off strip of the deposit bag will be handed to the sponsor.

Sponsor will be required to present the tear off strip to deposit the funds placed in the safe. Sponsor has 24 hours to deposit the funds. In addition to the deposit bag, funds can also be kept in a security lock cashbox or lock bag. The Bookkeeper should only have one key for the security lock cashbox or lock bag. The second key should be provided to the Principal. When a sponsor leaves the funds in the provided bag/box, the key must be held by the sponsor until funds are ready for deposit the next business day. If the sponsor/club owns the security cashbox or lock bag, the Bookkeeper should not have a key. Security cashbox or lock bag should include a club name or number written on the bag to be able to identify the bag and to record the information on the Safekeeping Deposit Report. Food Service Deposits The bookkeeper will receive a tamper evident bag from food services on a daily basis. Food service personnel will be responsible for updating the Meal Count Report (MCR) with all pertinent information. The bookkeeper will sign the MCR to acknowledge receipt of the bag. The bookkeeper will log in the food service bag information on the Deposit Bag Log and manifest and place it in the safe for courier pick up. Indicate which bags belong to Food Service by adding F.S. Returned Checks-NSFs

Posting NSF Checks

A check which has been deposited may be returned unpaid by the bank for a variety of reasons. The following procedures will be followed to account for returned checks:

• The bookkeeper will post the returned check into the Checks YTD Deposited module in SchoolCash →Non Sufficient Funds Menu→Add New NSF Charge→select check writer from the List View tab

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and continue to the → NSF Check Entry section where the return date and a $15.00 administration fee will be posted.

• The system will identify which club account originally collected the check and automatically debit the amount.

NSF Collection Process

• The bookkeeper will provide the faculty sponsor a copy of the returned check. • The sponsor should attempt to collect by notifying the issuer and request that it be redeemed with

cash or money order. • The bookkeeper should also attempt to collect by notifying the issuer via mail requesting that

payment be made in cash or by cashier’s check within a ten (10) day period (See sample letter -Appendix A-23). (The letter should be sent to the mailing address listed on the check and must include the check number, date, amount of check returned and amount due including NSF fee (s).)

• Copies of letter(s) mailed and all other attempts to collect must be documented in the Returned Check Tracking Form and filed.

• DO NOT SEND THE ORIGINAL CHECK!

Receiving and Posting NSF Payment

Payment must be collected in the form of cash, money order or cashier’s check only. • An individual Deposit Breakdown Form must be completed and processed to reflect payment. • A split deposit must be posted to reflect credit to original account and Principal’s account for

administrative fee (s). • After deposit has been posted, the bookkeeper will clear the returned check from the NSF module as

follows: Checks YTD Deposited module in SchoolCash →Non Sufficient Funds Menu→Receive NSF Payment and select check writer from list and continue to enter the payment date and amounts paid.

Uncollected NSF Checks

• If attempts to collect at the campus level fail, a demand for payment letter (Appendix) will be sent via the U.I.S.D. Police Department for collection.

• The Accounting Department will determine if an NSF check should be process by the District Attorney.

• If payment for NSF is made at the Account Receivable Department, a transfer will be issued to credit the campus club account.

• If it is determined that the NSF check is from a U.I.S.D. employee, arrangements for payroll deductions can be made at the Accounting Department Payroll division.

Note: Checks should not be accepted from anyone who has issued an insufficient check funds for the current school year. As per bank depository, no fees should be assessed by the bank to the campus bank statement directly. All fees will be paid from the Central Office account and will later be deducted from the campus Principal’s account on their monthly bank charges.

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7 Documenting Fundraisers

General Policies All campus clubs and accounts are entitled to fundraising with appropriate authorization following established guidelines. In order to establish control over the funds raised, all faculty sponsors are required to complete an Application/Report for Fund Raising Activity (Appendix A-6) for each fund raising activity. Although the report itself is the obligation of the faculty sponsor, the Principal is responsible for enforcing compliance with this requirement

• Fundraisers should not be initiated without the written approval of the Principal. • The bookkeeper must notify the Principal of any unapproved fund raising activities taking place at the

campus. • Each bona fide club is limited to two (2) tax-free fundraisers per calendar year. (The Principal may

approve additional fundraisers only under special circumstances.) • In the event of a fundraiser in which food is being sold in school premises the Texas Public School

Nutrition Policy (Appendix B-2) must be followed. (School campus policies are different depending on school level.)

• Fundraiser reports must be finalized within 30 days after the conclusion of the sale. (Days are subject to vary based on campus rules, but should not exceed 30 days.)

• Year round fundraisers such as ice cream, snack bar or pencils must have a Fall and Spring semester cut off. (A new fundraiser number will be assigned.)

Application/Report for Fund Raising Activity An Application/Report for Fund Raising Activity is used to authorize and document all fund raising activities conducted by club sponsor; including, but not limited to, picture sales, candy sales, etc.

• All transactions pertaining to a fundraiser must include the assigned fund raiser number. • All funds collected must be turned over to the bookkeeper on a daily basis along with the Transmittal

List of Money Collected From Students. • Cash collected should never be used to make purchases. • All expenses must be reflected with a school check. • A fund raiser hosted by more than one sponsor should be specified in the Application for Fund Raising

Activity and include the percentage breakdown per club. (All sponsors should initial the form at the beginning and end of fundraiser.)

Accounting for the Fund Raiser Sponsors who are involved in fund raising activities have an obligation to account for all of the funds which are collected (or should have been collected). The Final Report section of the Application/Report for Fund Raising Activity and Inventory Sheet provides a record of receipts and disbursements associated with a fundraiser. The sponsor must complete the Final Report section of the report within thirty calendar days after the conclusion of the fundraising event.

• The sponsor must document all of the expenses and revenues incurred in the fundraiser using their own records. (The fundraiser reports will not be completed by the bookkeeper.)

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o Record the receipt number and amount of each deposit as well as the check number and amount of each expense. The net profit of the activity is calculated by deducting the expenses from the gross sales.

• The sponsor must submit the Inventory Sheet to describe the quantity and selling price of the items sold to determine the gross sales; even if the items sold were donated to the club.

• The sponsor must also account for any items that were left over or given out as incentives. (If the left over items are non-perishable they must be kept under lock and key for auditing purposes.)

• The sponsor must account for incentives by using the Incentives Request/ Approval form (Appendix A17)

• Ending inventory can be sold at cost or discount price with the approval of the Principal. • When merchandise is distributed to students to sell and the sponsor is unable to recover either the

merchandise or the money, a list of students who did not pay must be attached to the report. • After completing the Application/Report for Fund Raising Activity, the sponsor must sign it and

submit it to the bookkeeper or the Principal for review. • The bookkeeper must return all reports that are incomplete or incorrect to the sponsor. • The bookkeeper should include a Transaction report from the accounting software for all activity

pertaining to the fundraiser. • Copies of expense receipts/invoices should be included for auditing purposes. • Once the report has been signed by the Principal it will be filed. • The bookkeeper must provide the sponsor a copy of the completed report.

A fundraiser is not considered closed unless the Final Report, Inventory Sheet and other necessary supporting documentation are submitted. The Final Report is used by the Principal to evaluate the success of fund raising activities and the ability of the sponsor to account for the money fundraised. It guides the Principal’s decisions concerning the approval of future projects. Failure to complete required documentation may result in the withholding of check privileges and further fund raising activity for the non-compliant club account. Summary of Fund Raising Activities Bookkeepers are required to complete a Summary of Fund Raising Activities (Appendix A-5) form for the current school year to provide an overview of the annual fund raising activities at the campus. Summary should be completed using the spreadsheet available online. Incentives Incentives given to students must have prior approval by the Principal and documented using the Incentives Request/Approval form (Appendix A-17).

• The form must be fully completed by the person making the request prior to presenting it to the Principal

for approval. • When the merchandise is part of the inventory of a fund raising activity, you must attach a copy of this

form to the Final Report. • When giving merchandise as incentives limit the amount of incentives to 15% or less of total inventory.

(Limiting the incentives will increase the chance of profit from the fundraiser.) Student Store/Snack Bar Procedures Effective the 2005-2006 school year, it is preferred that all high school snack bar items be purchased from a vendor that will deliver to the campus. This may be coordinated through the Accounting and Purchasing Departments at the beginning of the school year. If merchandise is picked up by the sponsor adequate record keeping and inventory control must be taken. An administrator must verify that all consumables are received.

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It is mandatory that the individual responsible for the snack bar keep a running inventory list of the items being sold. The inventory list should include items purchased and sold, items that may have been given as incentives, and items that may have been lost to spoilage. The inventory should be reconciled to actual deposits on a periodic basis to gauge the profits for reasonableness. These records should be submitted to the Bookkeeper and be available for the Accounting or Audit Department at any time. A security lock cashbox will be required to secure the Change Fund and daily collections. Funds collected need to be deposited daily. Texas Public School Nutrition Policy (Appendix B-2) guidelines should be followed anytime students are consuming food in school premises. Elementary, Middle and High School campuses have different policies governing the sale and nutrition standards of food products made available to students. See Texas Public School Nutrition Policy (Appendix B-2) for a quick reference of the policy’s effect on a particular school campus. For more information you can refer to www.squaremeals.org . Prom Fundraisers The following procedures will apply for all prom fundraisers or the like:

• Invitations may only be sold by club sponsor and co-sponsor. • Invitations must be pre-numbered. • Receipts must be issued in triplicate form.

o First receipt is issued to buyer. o Second receipt is turned in with Deposit Breakdown Form. o Final receipt stays with sponsor for record.

• Invitations given out as incentives to students must be included in the Request/Approval for Incentive list. (A separate incentive list should be kept for faculty.)

Plate Sales The following procedures will apply for all plate sale fundraisers:

• Plate sale tickets may only be distributed by the club sponsor or co-sponsor. • Plate sale tickets must be pre-numbered. • Money Collected From Students form should be used when collecting funds from students. • Plates given out as incentives must be included in the Request/Approval for Incentive list.

The club sponsor or co-sponsor is required to maintain an inventory spreadsheet sheet to keep track of the funds collected per student, uncollected tickets, and funds collected for plates sold onsite. General Admission Events A General Admission is defined as a fee paid for entry to an unreserved seating area as in a gymnasium, cafeteria, or other similar locations. Examples of general admission events are: dances, pep rallies, plays, or the like. The following procedures will apply for all general admission events:

• Pre-numbered tickets will be purchased from the Campus Activity Account and distributed by the bookkeeper.

• Sponsor will be responsible for tickets distributed among grade level teachers. • Number of tickets sold must be reflected on the Inventory Sheet.

Note: No funds should be collected at the door unless a ticket is being issued.

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Record Retention (Sponsors) Records should be kept and be readily available for examination by the Principals, the Internal Auditor, or the Accounting Department. Sponsors are required to keep all documentation for seven (7) years. If a person chooses to relinquish his/her duties as sponsor, all records must be submitted to the bookkeeper or Principal for safekeeping until another person resumes club sponsorship. Sponsor binders must contain copies of:

• Deposit Breakdown Forms with corresponding receipt • Transmittal List Money Collected Form/Money Disbursed Form • Check Request Form and receipts/invoices • Fund raiser reports and all supporting documentation • List of Officers • Club meeting minutes • All other documentation and notes pertaining to the club

Change Fund Campus Bookkeeper Change Fund for the campus bookkeeper may be set up by filling out the Request for Change Fund form. The signed form can be forwarded to the Activity Funds Accountant for processing. The funds for the Change Fund will be wired from the campus into the central office change fund account. Once processed, the funds will be delivered to the Campus Bookkeeper. At the point of delivery, the Campus Bookkeeper will be required to sign the Transfer of Change Fund accepting responsibility of the funds. The change funds accounts must be limited to the following amounts for the campus bookkeeper:

• High Schools - $200.00 • Middle Schools - $100.00 • Elementary Schools - $50.00

Only Campus Bookkeepers will be allowed to get change from their deposit bag for their existing Change Fund. Getting change for your change fund should only be done at the end of the day when you have printed your One Page Bank Deposit form. You will need to complete the Change Fund excel report by following procedures below:

• Print the One Page Bank Deposit form • Enter the information from the One Page Bank Deposit into the Change Fund spreadsheet and make sure

that the value states TRUE • Enter Current Change Fund on hand and make sure that the value states TRUE

(If the value states TRUE on both Original Deposit and Current Change Fund, then you may make change)

• Enter the New Change Fund and make sure that the value states TRUE • Spreadsheet will calculate your FINAL DEPOSIT

The following forms must be kept on file together:

• One Page Bank Deposit • Statement

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• Adding Machine Tape for the bank (if applicable) • Deposit Slip • Change Fund • Updated One Page Bank Deposit • Deposit Breakdown form(s)

Note: You should only include a copy of the Updated One Page Bank Deposit in your deposit bag. Change Funds for Sponsors Change Fund may be set up by issuing a check for the allowable amount. Checks should never be made payable to cash. The check must be made payable to the individual in charge of the change fund. The check memo must clearly state “change fund”. The change fund for sponsor must be limited to the following amounts:

• High Schools - $100.00 • Middle Schools - $50.00 • Elementary Schools - $25.00

It is the Principal’s responsibility to ensure the maximum protection of change funds. Change Funds may not be used to pay for lost textbooks, library books or to cash checks. Change Funds need to be secured in a security lock box. All receipts and cash must be submitted to the bookkeeper prior to any extended holiday and at the end of the school year. Money for a Change Fund may be requested when necessary.

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8 Accounting Practices

Campus Record Retention All of the accounting records related to the Student Activity and Campus Accounts, including, but not limited to, all bank statements and related cancelled or voided checks, all validated deposit slips, all receipts, all reports and journals will be retained for a period of seven (7) years following the end of each fiscal year on August 31. The prior fiscal year records must be kept at the campus. All other files can be sent to Records Management with a detailed description of the file contents. Sponsor End-of-Year Checkout It is required that the campus have all sponsors “check out” with the bookkeeper in order to clear any pending items related to student activities such as missing receipts, outstanding invoices, or incomplete fund raisers. At this time the bookkeeper should request that all binders containing student activity information be submitted by personnel that will no longer serve as sponsors for the following school year. Accounting Department Bank Reconciliations One of the most important aspects of the Student Activity Bookkeeper’s responsibilities is the reconciliation of the Activity Fund and Campus Activity Funds bank account. It is the Principal’s responsibility to ensure that the Bookkeeper has all accounting records filed and available for review. It is imperative that Student Activity Bookkeepers are scheduled to review campus accounts and deliver bank reconciliation reports within the first two weeks of each month. Monthly Activity Reconciliation Report The monthly activity reconciliation report prepared by the Student Activity Bookkeeper consists of the following:

• Student Activity Funds Checklist - provides an account overview • Trial Balance-provides a list of the individual accounts inflow, outflows and month ending balance • Reconciliation Detailed Report- provides an overview and a list of cleared and uncleared transactions • Range of Date Transactions-Detailed Summary- provides all transactions posted during the month • Bank Statement- bank issued transaction statement • Journal Entry- provides a list of credit and debit entries (followed by supporting documentation when

applicable) • Transfer Report By Date- provides a list of internal campus transfers (followed by supporting

documentation) The reports listed are not all inclusive.

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Account Balances and Sponsor Signature Sheets The Student Activity Bookkeeper is responsible for providing the Bookkeeper a Detailed Category Summary transaction report which must be distributed to the respective sponsor on a monthly basis. Account balance reports help maintain adequate checks and balances in place. The Bookkeeper is accountable for acquiring sponsor receipt signature on the Sponsor Signature Sheet on a monthly basis. Sponsors are responsible for reviewing the account balance report and comparing against their records for any discrepancies. Sponsor Signature Sheets will be picked up along with the signed monthly reconciliation reports.

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9 Sales Tax Provisions Public schools are exempt from paying the state sales and use tax on items purchased for their own use. However, exemption from paying taxes does not relieve public schools from the obligation to collect tax on taxable sales. In most cases, when a school organization sells items, which become the property of the individual, sales tax must be collected. Taxable Sales vs. Non-taxable sales Texas sales tax statues impose tax on the sale, lease or rental of tangible personal property and selected services. Tangible personal property includes personal property that can be seen, weighed, measured, felt, touched, or that is perceptible to the senses in any other manner. When an individual purchases a tangible item and it becomes the personal property of someone, it is taxable. School districts, schools, and school groups making sales of taxable items that do not have a specific exemption must collect and remit the tax. The items or activities on the following lists have been identified as being taxable or non-taxable by the Comptroller’s Office when sold or sponsored by a school or organization within the school. The lists are not all-inclusive but may help you make determinations on other similar sales.

EXAMPLES NON- TAXABLE SALES

§ Ad sales- in yearbooks, athletic programs, newspapers, posters § Admission- athletic, dances, dance performances, drama and musical performance § Admission- summer camps, clinics, workshops, project graduation § Admission- banquet fees § Admission- prom, homecoming § Discount cards and books § Food items sold during fundraisers (including annual plants and seeds that produce food for human

consumption) § Labor- automotive, upholstery, carpentry (parts are taxable) § Magazine subscriptions greater than six months § Services- car wash

Note: These are examples of non- taxable sales are not all inclusive

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EXAMPLES OF TAXABLE SALES

§ Agenda books

§ Magazines- subscriptions less than six months

§ Agricultural sales § Magazines- when sold individually § Art- supplies and works of art § Musical supplies- recorders, reeds § Artistic- CDs, tapes, videos § Parts-career & technology classes § Athletic- equipment and uniforms § Parts- upholstery § Automotive- parts and supplies § PE- uniforms, supplies § Band- equipment, supplies, patches, badges,

uniform sales or rentals § Pennants

§ Book covers § Pictures- school, group (if school is the seller) § Books-workbooks, vocabulary, library, author

(when we are the seller) § Plants- holiday greenery, poinsettias

§ Brochure items § Rentals- equipment of any kind § Calculators § Repairs to tangible personal property(i.e..,

computer repair) § Calendars § School publications-athletic programs, posters,

brochures § Candles § School publications- newspaper § Car- painting, pin striping § School publications-reading books § Clothing- school, club, class, spirit § School publications- yearbooks § Computer- supplies, mouse pads § School store- all items (except food) § Cups- glass, plastic, paper § Science- science kits, boards, supplies § Decals § Spirit items § Family and Consumer Science- supplies and

sewing kits § Stadium seats

§ Flowers- roses, carnations, arrangements § Supplies- any sold to students § Greeting Cards § Uniforms-any type to include PE, dance team,

drill team, cheerleaders, athletic § Handicrafts § Uniforms- club or class shirts § Horticulture items § Vending- pencils and other non-edible supplies

when the school services the machine § Merchandise- tangible personal property § Wood working crafts- entire sale to include

parts and labor

Note: Student Activity clubs are allowed to host two tax free sales per calendar year; all sales from thereafter are taxable. (Refer to the Collecting and Reporting of Sales Tax section) One-Day Tax Free Sales Each school in the District and each bona fide club within that school are allowed to have two (2) one-day tax-free sales during the calendar year (January 1st – December 31st). A one-day tax free sale refers to qualified days in which the collection and remittance of state sales tax is not required. This rule can be applied to fundraisers when the delivery is made to students on a single day.

• The delivery of yearbooks to students on a single day qualifies a yearbook sale as a one-day tax-free sale even though the yearbooks are sold throughout the school year.

• A book fair is not a qualified tax-free event since the school is acting as an agent for the vendor. (The sale of items in which the school and the respective vendor have an agreement that the vendor will take

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back any unsold items, would generally not qualify as a tax-free sale because the vendor is not an exempt organization.)

The tax-free status of a one-day tax-free fundraiser must be selected in the Application/Report for Fund Raising Activity (Appendix A-5) and approved in advance by the Principal. Collecting and Reporting of Sales Tax Tax must be collected on all taxable sales to determine the taxable status of a particular sale based on the campus location.

• Laredo 8.25% sales tax rate • El Cenizo and Rio Bravo 7 .75% sales tax rate • Schools not in the city limits 6 .75% sales tax rate

• Sales Tax Rate breakdown as of March 2001:

o State Tax 6.25% o CTD Tax .25 % (except El Cenizo and Rio Bravo) o City Tax 1.25 % o County Tax .5 %

Collection Procedures Each school has the option of imposing sales tax at the point of sale or absorbing the tax of total sales.

• Taxes collected at point of sale: If students sell mugs for $5.00 and collect 8.25% tax, then $5.41 should be charged for each mug sold. ($5.00 for the mug and $.41 is for sales tax)

o Formula: Sale Price x Tax Rate = Sales Tax Sale Price + Sales Tax = Total Sale Price

§ Ex: $5.00 x 8.25%=$.41 § $5.00 + $.41 = $5.41

• Taxes absorbed in the total sale: If students sell mugs for $5.00 in which the 8.25% tax is

included, then the actual sale price becomes $4.62. ($4.62 for the mug and $.38 for sales tax)

o Formula: Sale Price ÷ Tax Rate = Sales Price without Tax § Sale Price – Price without Tax = Sales Tax Amount § Ex: $5.00 ÷ 8.25% = $4.62 § $5.00 - $4.62 = $.38

All sales tax collected by the school shall be reported each month and remitted to the Accounting Department by the 10th of the following month.

• The Sales Tax Report, (Appendix A-8), must be completed monthly and submitted to the accounting department even if sales taxes were not collected.

• The tax payment should be made payable to the United Independent School District along with the Sales Tax Report.

• The Accounting Department will assume responsibility for submitting payment for all sales tax collections to the State Comptroller’s Office.

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Tax Free Purchases Provisions under Article 21.023 of the Federal Statues provide tax exemption to the school district. Exempt organizations are entitled to an exemption only on items purchased and used directly and exclusively in pursuit of the exempt purpose. All items purchased by a public school, school district or non-private school for the school’s own use qualify for an exemption from sales tax if the items purchased relate to the educational process and are being paid from the organization’s own funds. The school, school district or authorized agent should provide the seller with a Texas Sales Tax Exemption Certificate, (Appendix A-23). Effective school year 2010-2011 the certificate should be signed by the purchaser at the time of the purchase attesting that the items bought are for District use. Note: The district’s Texas Sales Tax Exemption Certificate shall be used in conjunction with a school check. At no point should this certificate be used for cash purchases. Purchases by individuals for their own use, even though connected with a school or school organization, are not exempt from the tax. Examples:

• Cheerleaders purchasing their own uniform • Band members purchasing their own instruments • Athletic team members purchasing their own jackets • Sponsors/Coaches purchasing their own uniform attire

Tax Exemption Certificates Tax Exemption Certificates (Appendix A-23) - The Texas Sales and Use Tax Exemption Certificate should be presented each time a purchase is made. It must state that the merchandise being purchased is for the organization’s own educational purpose, is being made in the name of the organization and that payment will be made from the organization’s own funds. Resale Certificates (Appendix A-29) - The Texas Sales and Use Tax Resale Certificate should be presented to the vendor when merchandise is purchased by the school for resale (such as fundraisers). Hotel Certificates (Appendix A-30) - The Texas Hotel Occupancy Tax Exemption Certificate must be presented to the hotel at the time of registration. Educational organizations and their employees traveling on official business of the organization are exempt from the Texas state hotel tax. (The organization and their employees must pay local tax.)

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10 Other Issues Payments for Contracted Services When paying for contracted services the forms and guidelines listed below must be followed. All requests will be processed and approved by their respective required departments. (Fine Arts related clubs require campus Principal and Fine Arts Department approval.) A Request for Consultant Services form (Appendix A- 28) must be completed by the originator and approved by the proper administrator(s) before entering into any type of contract regardless of amount or if consultant is a volunteer.

• Provide the name and social security or Tax I.D. Number as well as a description of the services that will be provided and the amount of compensation.

• Must be completed before the services are rendered. • This form needs to be filled out at least four weeks in advance to allow time for review. (To ensure

request is reasonable and to be certain that forms have been filled out completely.) Services that require a contract for services are: motivational speakers, seamstresses, and sound systems. This list is obviously not all-inclusive, but provides some guidance. When payments are made to non-employees for contracted services it is necessary to complete the Contract for Professional Services (Appendix A-18) W-9 Form (Appendix A-19) Certification of Criminal History (Appendix A-03). (A W-9 form should be obtained from any business or individual who is providing a service to the campus.) Note: Checks will not be issued until the consultant has been approved by the above stated departments. 1099 Forms At the end of the calendar year, the Finance Department will request a copy of all W-9 forms along with a list of all non-employees who were paid for contracted services. The list must include the non-employee’s address, social security or Tax I.D. Number, and the amount paid during the calendar year. The Finance Division will combine the data from all campuses and issue 1099 Forms as required by the Internal Revenue Service. Note: Paying consultants/vendors out of pocket is prohibited, as doing so circumvents the 1099 tax filing process. Any reimbursements requested will be denied. Any other questions in regards to consultant services or consultant services form should be directed to the Fine Arts department at 473-7121. Payments for Contracted Services (District Employees) According to the Texas Education Agency, “A campus may find a need to compensate school district employees for services performed beyond their regular duties, (i.e., maintenance employees who set up a school facility during off duty hours, school personnel judging contests outside of the normal school day, etc.). Such auxiliary services are those discharged by the employee in addition to their normal, specified duties and will usually be performed outside of regular work hours. These payments shall not be made directly to the employee, but

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rather should be made through the district payroll office.” (Financial Accountability System On Line Resource Guide, Section 5.5.4.9)

• Employees who own their own business and provide services to the District must provide a completed W-9 form.

• In order to receive a school check the employee must be paid under their business name. • If the employee does not have a registered business name, the campus should submit a request for

payment on a UISD Extra Duty Payment Form (Appendix A-16) and a campus check to the District payroll office.

• Additional compensation such as that described above will be included in the employee’s paycheck. Meals Student Appreciation Meals Appreciation meals catered or provided for student of the month recognition or the like, should include a maximum of 2 family members per student, 1 administrator, and the designated student(s). Student Meals Student meals must include a receipt and must remain under a reasonable amount as approved by the Principal. Field Trip Meals Any person acting as a chaperone, will follow the same travel guidelines as required through District travel procedures. Parents not acting as a chaperone will be required to make their own arrangements for meals and travel. Funds for Parents should not be deposited into the District’s activity funds accounts nor should they use our Tax Exempt form. Staff Appreciation Meals Staff appreciation meals (i.e. Teacher Appreciation Week or Administrative Professionals Week) can only be paid from the Student Council/Courtesy Service Club or the campus Social Club. Meals for appreciation must be a recognized event by the District. Schools should verify with the Superintendent’s Office for sanctioned events. Meals should be provided on school district premises. Appreciation meals are restricted to one administrator and recognized staff. For Example, Counselors week should only include Counselors and one Administrator. Out of Town Travel Meals Staff and chaperones are required to follow the District’s current guidelines. Additional information can be found on our Accounting Web link under Employee Travel and Receivables. Gratuity

• Gratuity will be allowed only when staff and student receipts are combined and when paying with Student Activity Funds.

• Gratuity is NOT allowed from Campus Activity Funds/District Funds. Additional information on travel can be found under the Accounting web link. District travel procedures also apply when traveling with Student Activity Funds.

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Staff Development Meals Meals are excludable from wages if they are provided:

• On the employer’s premises • For the employer’s convenience • Served during a training/presentation.

An agenda is required along with a sign-in sheet. Examples of meals for the convenience of employer:

• Emergency situation – employee must remain on duty • Remote work site without eating facilities • During a “working” group meeting – staff cannot leave to obtain a meal

Taxable Meals Meals are taxable if provided:

• Before or after work hours if not for overtime work • Before or after business meetings • To employees for boosting morale

Meals at annual award banquets are not taxable by definition

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