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Revised – May 2018
ALASBOSTANDARDOPERATINGPROCEDURESGuidelinesforAdoption
The Alaska Association of School Business Officials (ALASBO) is making these Standard Operating Procedures (SOP’s) available to school districts with the goal of improving operational efficiency. The SOP’s were developed over a period of years and revised by an ALASBO Ad Hoc Committee in early 2018. District large and small can benefit from having staff review these SOP’s against existing procedures and implementing improvements drawn from the model SOP’s. During the review and implementation process, it is important to observe the following:
1) In all cases, Board-approved documents such as Policy and Collective Bargaining Agreements TAKE PRECEDENT over procedures. The SOP’s MUST be revised to adhere to these existing documents. Attorney review is strongly recommended.
2) A District may choose to adopt some or all of the SOP’s. The SOP’s are best-practice suggestions, but they should be revised to fit each individual district.
3) The phrase “ALASBO SCHOOL DISTRICT” should be changed on each SOP to
the name of the school district adopting the SOP’s. This phrase appears both in the title and in the body of many of the SOP’s
4) Information in brackets ( [ ] ) should be completed with the appropriate
information for the school district adopting the SOP.
5) References at the bottom of each SOP should be checked to make sure they are appropriate for the district adopting the SOP. Policy references refer to the standard AASB Board policy manual, but adopting school districts should review these to make sure that the local school board has not further revised these policies in a way that could conflict with the SOP. Board policy takes precedent!
6) SOP’s may be adopted on the authority of the Superintendent or designee, or
they be adopted as administrative regulations through a Board approval process, whichever is more appropriate for the individual district.
It is the intention of the ALASBO Board that the sample SOP’s may be further revised in the future. Additional topics may be added. Suggestions may be sent to the ALASBO Executive Director.
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ALASBOSCHOOLDISTRICT
STANDARDOPERATINGPROCEDURES(SOP’S)TABLEOFCONTENTS
1. COMMUNICATIONS
2. HUMANRELATIONS
3. WORKERS’COMPENSATION
4. PAYROLLPROCESSING
5. PURCHASING
6. RECEIVING
7. TRAVEL
8. STUDENTTRAVEL
9. ACCOUNTSPAYABLE
10. BUDGETREVISIONS
11. ACCOUNTRECONCILIATION
12. BANKRECONCILIATION
13. ADJUSTINGJOURNALENTRIES
14. MEALACCOUNTABILITY
15. CASHHANDLING
16. FUNDRAISINGACTIVITIES
17. EQUIPMENT–LENDING
18. EQUIPMENT–INVENTORY
19. EQUIPMENT–DISPOSALORSALE
20. CONSULTANTCONTRACTSORMOA’S
21. STUDENTDATAREPORTING
22. FOODSERVICEANDFUELINVENTORY
23. GRANTPURCHASING
24. GRANTREPORTING
25. FACILITYUSE
26. VOLUNTEERS
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ALASBOSCHOOLDISTRICTSOPNo.1-DISTRICTCOMMUNICATIONS
1. PURPOSE:Toestablishuniformproceduresfordistrictcommunications.
2. AUTHORITY:Superintendentordesignee
3. RESPONSIBILITY:Allemployees
4. PROCEDURES:Thefollowingareproceduresfordistrictcommunications:
a. TheALASBOSchoolDistrictwebsitewillbetherepositoryofallDistrictdocuments,instructions,guidelines,andprocedures.
b. Employeesshouldchecktheiremailatleastonceeachdayandimmediately
acknowledgereceiptasappropriate.Ifunabletocomplywithanemailrequestatthetimerequested,thentheemailrecipientshallcommunicatesuchandcollaborativelydeterminearesponsedate.
c. Employeesarerequiredtorespondtotelephoneinquiriesassoonaspossible,
butnolaterthan24hoursafterreceiptofatelephonecall.
d. If there is any question about whether responding to an email or phonecall falls within the responsibility of an employee, the employee should immediately refer the matter to his/her supervisor.
e. Employeeswhoareoutoftheofficearerequiredtoinitiateanemailauto-
replyofferinganotherschooldistrictemployeeasacontact.Theyarealsorequiredtoplaceasimilarmessageontheirtelephonewhenoutoftheoffice,ortheymayforwardtheirphoneasappropriate.Communicateadvancednoticeofupcomingplannedabsencesatleast[2]dayspriortotheabsence.
f. Createanemailsignatureblock.ContactITforassistance.
1. FirstLastName2. Department/Position3. Phone/Fax4. MailingAddress5. Disclosuremessage(optional)
REFERENCES:[BP4119.3–DutiesofPersonnel;BP3523–ElectronicMail]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
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ALASBOSCHOOLDISTRICTSOPNo.2-HUMANRELATIONSNOTE: IT IS VERY IMPORTANT THAT THIS SOP BE CAREFULLY REVIEWED AND REVISED TO ADHERE TO DISTRICT COLLECTIVE BARGAINING AGREEMENTS (CBA’S). IN SOME CASES, IT MAY BE NECESSARY TO WRITE DIFFERENT GUIDELINES FOR GROUPS COVERED BY DIFFERENT CBA’S. ATTORNEY REVIEW IS STRONGLY RECOMMENDED.
1. PURPOSE:Toestablishuniformproceduresformanagementofemployeerelations.
2. AUTHORITY:Superintendentordesignee
3. RESPONSIBILITY:Superintendentordesignee,Supervisors,allemployees.
4. PROCEDURESFORHIRING:
a. ThesuperintendentshallapprovepositionvacanciesinaccordancewiththeBoard-approvedbudget.
b. Approvedvacantpositionsshallbeadvertisedontheschooldistrictwebsite,postedwith[insertlocalagencynames],AlaskaJobService,AlaskaTeacherPlacement,andelsewhereasappropriate.ArecordofallschooldistrictpostingsshallberetainedbytheHRdepartmentfor[two(2)]years.[ReferenceASLAM06.19]
c. Electronicapplicationsarepreferred;however,hard-copyapplicationswillbe
accepted.
d. Allqualifiedapplicantsshallbeinterviewedandatleastthree(3)documentedreferenceschecked,includingonefromthemostrecentemployer,beforepositionsareoffered.Alloffersofemploymentarecontingentuponsuccessfullypassingabackgroundcheck.
e. Prospectiveemployeesshouldnotbeinformedoftheavailabilityofapositionuntilitisposted.
f. Employeesshallreceiveacontract[orpersonnelactionform(PAF)],job
description,andaworkcalendarwithin[XX]daysofhire.Employeesshallsigntheircontracts[orPAF’s]andreturnthemtothe[HRDepartment]within[XX]daysofreceiptorthefirstdayofwork,whicheveris[earlier/later].
g. Employeesmusthaveallhirepaperworkcompletedbeforestartingwork.
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SOPNo.2-HumanRelations
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h. Positionsdesignatedastemporary(30daysorless)maybehiredatthediscretionofthesuperintendentandbasedonavailablefunds.
i. [HiringDepartment]willprovideaNewHireOrientationtoallsuccessfulnew
hires.Ataminimum,thefollowinginformationwillbeintroducedandexplainedtothenewhires:job/positiondescription,employeehandbook,standardoperatingprocedures,boardpoliciesandadministrativeregulations,workers’compensationprocedures,andmandatedtrainings.
5. PROCEDURESFORPERSONNELFILES
a. ApermanentHRfileshallbemaintainedforallemployeestoincludeall
mandateddocuments.Thisfileistheonlyandofficialrecordofemploymentforallemployees.
b. AseparatepermanentHRemployeehealthfileshallbemaintainedforall
employeesandsecuredperHIPAAstandards.ConsulttheU.S.DHHSwebsiteforcurrentHIPAAstandards.https://www.hhs.gov/hipaa/for-professionals/index.html
c. Copiesofallemployeepayrollrelatedrecords,includingcontractsandPAFs,
shallbetransmittedfromthehiringmanagertotheBusinessManagerwithin[XX]daysofhireorreceiptbythehiringmanager.
d. Retainemployeerecords(HumanResourcesandPayrollfiles)accordingto
ASLAM/DEEDRecordsRetentionSchedule(seeREFERENCESbelow).
6. PROCEDURESFORVOLUNTARYTERMINATION:a. Employeesmustsubmitresignationsinwritingtotheirimmediatesupervisor.
b. AllresignationsshallbetransmittedtoDistrictOffice(DO)immediately.
c. PerAS23.05.140,employmentterminatedbytheemployeemustbepaidon
thenextregularpaydaythatisatleastthreedaysaftertheemployerreceivednoticeofthetermination.[InsertCBAlanguageifmorerestrictive.]
7. PROCEDURESFORINVOLUNTARYTERMINATION:
a. Unacceptablebehaviorthatrequiresinvoluntaryterminationmustbereported
bythesupervisortotheSuperintendentordesigneeimmediately.Itmaybenecessarytoimplementdisciplinaryaction.Intheeventofdangerousbehaviortowardstudentsorstaff,thelocalauthoritiesshouldbecontactedfirst,thenthesuperintendentordesignee.ItmaybenecessarytoimplementtheCriticalIncidentPlan.
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b. Consultthedistrict’sattorneywhenconsideringinvoluntaryterminationofan
employee.Itisaconditionofmostliabilityinsurancecoveragethatanattorneybeconsultedbeforeaninvoluntarytermination.
c. Allwagespayabletoaninvoluntarilyterminatedemployeeareduetothe
employeewithinthree(3)businessdaysaccordingtostatelaw[AS23.05.140].Assuch,Payrollmustbenotifiedonthedayofterminationinordertoprocesstheemployee’spayandassociatedliabilitiesinatimelymanner.
8. PROCEDURESFORJOBABANDONMENT/ABANDONMENTOFDUTIES
a. Ifanemployeedoesnotcallinfor[two]consecutivedays,HRshouldbe
contactedre:possiblejobabandonment.TheCBAand/orEmployeeHandbookshouldbeconsultedtoassistinterminatinganemployeewhoabandonstheirjob.
b. Consultthedistrictattorneywhenterminatinganemployeeforabandonment
ofduties.
9. EMPLOYEEEVALUATION
a. Employeesmustbeevaluatedatleastannuallyandmoreoftenshouldjobperformancerequiresuchevaluation.RefertotheCBAand/orEmployeeHandbook.
b. ShouldaPlanofImprovementbenecessary,consultthedistrict’sattorneyand
commercialinsurancecompanytoensuretimelinesanddueprocessarefollowedandtoensurethedistrictisprotectedshouldthisprocessbelegallychallenged.
10. PROCEDURESFORSTAFFING:
a. Districtadministrationwillreviewandrevisethecertificatedstaffingand
classifiedstaffingneedsannually.
b. Allstaffingneedsforthesubsequentyearshallbedeterminedby[January15]annually.
c. Whenanemployeeseparatesfromdistrictemployment,perpotentialbudget
limitationsorgrantfundingchanges,thatpositionshallbereviewedforcontinuation.
d. Positiondescriptionsshouldbereviewedandupdatedperiodically[atleast
everytwoyears].
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11. EMPLOYEELEAVE:FORADDITIONALINFORMATION,PLEASESEE[EMPLOYEEHANDBOOK/CBA][Insertinstructionsorreferencesforemployeeabsencesoftware.]a. Priorapprovalbysupervisorsisrequiredforallleaverequests;employees
callinginsickmustgettheirsickleaveapprovedimmediatelyupontheirreturntowork.Sickleaveabsencesinexcessof[XX]daysrequireaphysician’snote.
b. Exceptinsituationsthesuperintendentordesigneeconsidersextenuating,
personalorannualleavewillnotbegrantedduringthefirsttwo(2)weeks,thelasttwo(2)weeksoftheschoolyear,oraccordingtothegoverningCBAorEmployeeHandbook.
c. LeaverequestsinconjunctionwithThanksgiving,WinterorSpringBreak,or
duringparent/teacherconferencesandinservicedaysarediscouragedforanyemployee.Anexceptionmaybegrantedonalimitedbasisbythesuperintendentordesigneeforextenuatingcircumstancesnotdeemedprecedentsetting.
d. Employeeleavemaybegrantedprovidedanemployeehassufficientleave
balance.Leavewithoutpayisnotroutinelyapproved.REFERENCES:[BP4111RecruitmentandSelection;BP4111.2LegalStatusRequirement;BP4112.1Contracts;BP4112.5SecurityCheck;BP4112.6PersonnelRecords;BP4112.8EmploymentofRelatives;BP4119.23UnauthorizedReleaseofConfidentialInformation;BP4218Dismissal/Suspension/DisciplinaryAction;BP4313.2Promotion/Demotion/Reclassification;HIPAAinfo(5.b.),AS23.05.140(6.c.,7.b.),weblinkstoEmployeeHandbook(s)andCBA(s). ASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdf] REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE;Mayincludeleaverequestformorinformationonemployeeabsencesoftwareifapplicable.]
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ALASBOSCHOOLDISTRICTSOPNo.3-WORKERS’COMPENSATIONCLAIMS
1. PURPOSE:Toestablishuniformproceduresforhandlingalljobrelatedinjuryorillness,toprotecttheemployeeandtheDistrict,andtoinsurethattheinjuredemployeereceivesallbenefitstowhichhe/sheisentitled.
2. AUTHORITY:Superintendentordesignee
3. RESPONSIBILITY:Thesuperintendentordesignee,supervisorordesignee,all
employees
4. TRAININGPROCEDURES:
a. The[HiringManager]willinformeachnewhireofthereportingresponsibilitiesandproceduresforwork-relatedinjuriesbygivingthemacopyofthisSOP.Employeeswillsignastatementattestingthattheyhavebeeninformedoftheirrightsandresponsibilitiesforwork-relatedinjuries.
b. Eachsitemustpostacopyofthedistrict’sCertificateof(WC)Insuranceinat
leastonelocationthatiseasilyviewablebyallemployeesofthatsite.
5. REPORTINGPROCEDURES:Thefollowingareproceduresforreportingwork-relatedinjuryorillness:
a. Anemployeework-relateddeathmustbereportedtoOSHA(USDOL)within8
hoursofoccurrence.AnemployeehospitaladmittancemustbereportedtoOSHAwithin24hours.1-800-321-OSHA(1-800-321-6742);www.osha.govOSHAreportingrequirements:https://www.osha.gov/pls/oshaweb/owadisp.show_document?p_table=standards&p_id=12783
b. Employeesmustreportinjuriestotheirsupervisorordesigneeimmediately.
Thesupervisorisresponsiblefornotifyingthesuperintendentordesignee.
c. Uponinjury,employeesmustcompleteEmployeeROI-ReportofOccupationalInjury(StateofAKForm07-6100).Theformcanbefoundonthedistrict’swebsiteorathttp://labor.alaska.gov/wc/pdf_list.htm.Iftheemployeeisunabletocompletetheform,itmustbecompletedbyadesignee,whichmaybeaco-worker,witness,orfamilymemberwhoeitherhasknowledgeoftheinjuryorcanrecordtheemployee’snarrationoftheevent.Submitthisformtothesupervisorordesignee.
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d. UponreceiptofanEmployeeROI,thesuperintendent,supervisor,ordesignee
mustcompleteEmployerROI(StateofAKForm07-6101).Thisformcanbefoundonthedistrict’swebsiteorathttp://labor.alaska.gov/wc/pdf_list.htm.Thisformmustbecompletedandsentto[ResponsibleParty]withinseven(7)daysfromthedateofinjury,exceptasnotedinparagraph(a)above.
e. Whentheinjuredemployeegoestoaphysicianorhospital,he/shemust
informthephysicianthatitisajob-relatedinjurysothephysicianwillcompleteandmaila“Physician’sReportofInjury.”
f. Theinjuredemployeewillreceiveonecopyofthecompletedclaimformand
mustreadalltheinstructionsandinformationprovidedonthebackoftheform.
g. Workers’compensationclaimsmustbesubmittedtotheAlaskaDepartmentof
Laborandthedistrict’sWorkers’compensationinsurerwithinten(10)daysoftheinjury.Acompletedcopyoftheworkers’compensationformmustbefiledintheemployee’sHRhealthfileandacopymustbesenttopayroll.
h. RetainWorkers’CompensationrecordsasrequiredbyASLAM/DEEDRecords
RetentionSchedule(seeREFERENCESbelow).6. GENERALPROCEDURES:
a. Aphysician’sreleaseisrequiredforanemployeetobeabsentfromworkandbeforeanemployeemayreturntoworkduetoanwork-relatedinjuryifmedicalattentionwasobtained.Thisprotectstheemployeefrompotentialreinjury.
b. Workers’Compensationwillreimbursetheinjuredemployeeforexpenses
incurredingoingtoaphysicianorhospital.TheemployeeshouldkeepallreceiptsandsubmitthemtothecurrentWorkers’Compensationinsurancecarrierifthephysicianorhospitaldoesn’tsubmitthemontheemployee’sbehalf.Thefirstthreedaysoffworkasaresultofworkrelatedinjurymaybechargedagainsttheemployee’saccruedleaveorleavewithoutpay,accordingtogoverningdistrictpolicyorCBA.
c. Thebusinessmanagershouldcontinuetosubmittimesheetsfortheinjured
employee,showingnohoursworked,andthattheemployeeisreceivingWorkers’Compensationfromtheinsurancecarrierandisnotreceivingpayfromthedistrict.
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d. TheemployeewillnotbecompensatedforlostsalarybyWorkers’Compensationiftheirinjuryresultedinworkabsenceof3daysorless.Inthatcaseasickleaveorpersonalleaveformshouldbecompleted.
e. Ifanemployeemissesmorethan3daysofwork,Workers’Compensationpays
approximately66%oftheirregularsalaryforthedaysabsentduetotheinjury(Workers’Compensationbenefitsarenottaxed).ItisunlawfulforanemployeetoclaimbothsickleaveandbepaidfromtheiremployerforthedaysabsentduetoaninjuryandclaimWorkers’CompensationforthosedaysandbepaidbytheWorkers’Compensationinsurancecarrier.(ItisunlawfultoreceivepayfromboththeemployerandtheWorker’sCompensationcarrier.)
REFERENCES: ASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdf REVISIONDATE:[XX/XX/XXXX]EXHIBITS: OSHA:1-800-321-OSHA(1-800-321-6742);www.osha.gov
OSHAreportingrequirements:https://www.osha.gov/pls/oshaweb/owadisp.show_document?p_table=standards&p_id=12783
AlaskaDepartmentofLabor:http://labor.alaska.gov/wc/pdf_list.htm AlaskaForm07-6101-EmployerReportofOccupationalInjury AlaskaForm07-6100-EmployeeReportofOccupationalInjury[Insertdistrictworkers’compensationcarrierinformationandcertificateofinsurance]
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ALASBOSCHOOLDISTRICTSOPNo.4-PAYROLLPROCESSING
1. PURPOSE:Toestablishproceduresforinitiating,processing,authorizing,reviewingandrecordingpayrolltransactions.
2. AUTHORITY:Superintendentordesignee
3. RESPONSIBILITY:BusinessManagerordesignee
4. PROCEDURES:Thefollowingproceduresshouldbefollowedforcompleting
transactionsinthepayrollcycle:
a. EMPLOYEEANDPERSONNELRECORDS
1. Thedistrictwillmaintainanemployeefilewhichcontainsacopyofthecontractofemployment,relevanttaxanddeductioninformation,W-4,acurrentpersonnelactionformwhichincludessalaryinformationandaccountcoding,andanyotherinformationthatisrelevantand/ornecessaryforpayrollprocessing.
2. AllpersonnelchangeswillbepreparedbyHRordesigneeandsigned[e-signedorwetsigned]and/orapprovedbythesupervisor/superintendentordesignee.
3. Allchangestothemasterpersonnelfileinsoftwaresystemwillbereviewedandapprovedbythebusinessmanagertomaintaininternalcontrol.[Reviewandapprovalprocessmayvarybasedonadistrict’sautomatedcapabilities.]
4. Thebusinessmanagermustbeimmediatelyinformedofanyemployeeterminations.Theterminatedemployee’srightstoaccessthecomputersystemmustbeimmediatelyremoved,andHRordesigneewillconductanexitinterview.
5. Employeesmusthaveallhirepaperworkcompletedbeforeapaycheckwillbegenerated.
6. RetainemployeepayrollrecordsasrequiredbyASLAM/DEEDRecordsRetentionSchedule(seeREFERENCESbelow).
b. PROCESSINGPAYROLLTRANSACTIONS[Processmayvarybasedonadistrict’sautomatedcapabilities.]
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1. Timeclock/sheet[time]informationshouldbecompletedandapproved
bytheemployeeandtheirsupervisorbeforeitisdeliveredtothepayrolldepartment.
2. Thebusinessmanagerordesigneewillreviewthetimedataforaccuracy. 3. Timeisenteredintosoftwaresystem. 4. Errorsidentifiedarecorrected;adjustmentsmadetothetime
informationarecommunicatedtotheemployeeandsupervisor. 5. Thebusinessmanagerordesigneewillprepareapro-formaor
preliminarypayrollforeachpayperiod. 6. Superintendentordesigneewillreviewandapprovethepro-forma
beforepayrollisprocessed. 7. TheSuperintendentwillreviewandapprovethecheckregisterand
transmittalfilefordirectdeposits. 8. BusinessmanagerordesigneewillprocesstheACHfilewiththebank. 9. Paystubswillbedistributedbythebusinessmanagerordesigneeto
employees. 10. Thebusinessmanagerordesigneeshallprocessallpayrollliability
paymentsaccordingtofederal,state,andlocalrequirements.Allpayrollaccountsshouldbereconcileduponthecompletionoftheliabilitypaymentsandbeforetheendofthemonth.
11. Thegeneralledger(GL)shouldbereviewedaftereachpayrolltoensureGLaccountsarereconciled.
c. PAYROLLADVANCES[Alternate1.Thedistrictdoesnotprovidepayroll
advances.]1. Payrolladvancesarediscouraged[Alternate:orlimitedto[X]advances
peremployeeperfiscalyear]. 2. TheSuperintendentordesigneemayapproveapayrolladvancefor
documentedextraordinarycircumstances. 3. Innoeventshallanypayrolladvanceexceedtheamountofthenextnet
paycheck. 4. Payrolladvancesrequestedrelativetoyearendleavecashoutswillnot
beapproved. 5. Thebusinessofficerequiresaminimumof[X]daystoprepareapayroll
advance.
d. REPORTINGPAYROLLTRANSACTIONS
1. Payrollexpensesshouldbecomparedwithbudgetedamountsbythesuperintendent,businessmanagerandsitesupervisorsona[monthly]basis.
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REFERENCES:[InsertBoardPolicy,AdminRegulation,orreferencetoapplicablegoverningdocument]ASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdf]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
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ALASBOSCHOOLDISTRICTSOPNo.5-PURCHASING
1. PURPOSE:Toensurepurchasesaremadeinatimelymannerandtoprotectandmaximizethevalueofpublicresources,educationalandsupportprogramsbysafeguardingpublicassetsthroughinternalcontrolsandprocedures.
2. AUTHORITY:BoardofEducation,Superintendentordesignee
3. RESPONSIBILITY:Itistheresponsibilityoftheemployeetoinitiatetherequisition,
thebudgetsupervisor(s)toapproveitandtheaccountingclerktoprocessapprovedrequisitionsbyprintingthepurchaseorder(s).TheSuperintendentordesigneewillsignallpurchaseorders.
4. GENERALPROCEDURES:Thefollowingproceduresshouldbefollowedinall
instancesforpaymentstovendorsforgoodsandservices.
1. Allpurchasesrequireapprovalbeforethetransactionoccurs.Unapprovedpurchaseofgoodswillbereturnedtothevendoratthepurchaser’sexpense.Unapprovedpurchaseofservicesmayresultindisciplinaryaction.
2. AllpurchasesusingfederalfundsmustfollowOMBGuidance2CFRTitle2
Vol1,Part200,commonlyknownasUniformGuidance(UG).Seesections200.317through200.326.
3. Employeesmaynotmakepurchasesusingtheirownfunds
andthenseekreimbursementfromthedistrictwithoutpriorapproval.
4. Requisitions,particularlygrantfundedrequisitions,mustbesubmittedby[March1]toensuredeliveryofgoodsorservicesandpaymentbyJune30.
5. [Districtswithautomatedpurchasingprocesseswillneedtoupdatethis
sectiontoreflectthestepsinvolvedwithintheirdistrict.]
6. TheStateofAlaskahascontractsformanytypesofitems.Schooldistrictsandpoliticalsubdivisionscantakeadvantageofthesecontracts,andnegotiatedcostsmaybelowerthanschooldistrictscanobtainontheirown.(AS36.30.700)See:http://doa.alaska.gov/dgs/polisubs/.
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7. Inaddition,therearepurchasingcooperativeswithloworno-costmembership(USCommunities,KCDA,NationalIPA,etc.)thatofferpre-bidcontractsforcertainitemstoschooldistricts.
a. ORIGINATOR’SRESPONSIBILITY:Theoriginatoroftherequisitionshouldbethe
schooldistrictemployeewhoisrequestinggoodsand/orservicesfromavendor.1. Theoriginatormustenterallappropriateinformationontherequisition
includingusinganapprovedvendor,program/grantchargedandplacehis/herinitialsatthebottomoftheprintedcopyorsendasanemailattachmenttothesupervisorforapproval.[Note:District’smayhavedifferentproceduresrelativetoaddingnewvendorsandthehandlingoffreightcosts.]
2. Estimatedfreightorpostageshallbelistedontherequisition.Becertaintodefinetheshippingmethod(e.g.airfreight,insuredparcelpost,etc.).
3. Orderpre-planningisstronglyencouraged;failuretoplanisnottheresponsibilityofthepurchasingdepartment.
4. Scanandemailtheapprovedrequisitiontothebusinessoffice.Retaintheoriginalandnotethescandateonit.
5. Forordersover$3,500,contactthe[BusinessManager]ordesigneeforassistance.
NOTE:The“shipto”areamustbecompletedwiththenameandaddressof
Alternative1:Oneoftheschooldistrictlocationsandshallincludethe
originator’sname.Alternative2:Thedistrict’scentralreceivingaddressandshallinclude
theoriginator’sname.
EXAMPLE: ALASBOSchoolDistrict Attn:JamesSmith P.O.Box157 ALASBO,AK99829 (907)945-3611Districtpurchasesmaynotbeshippedtoanemployee’shomeaddresses.
b. BUSINESSMANAGER’SRESPONSIBILITY:
1. Determinevalidityandnecessityofrequesteditemsarealignedwith
schoolanddistrictgoalsandfollowpurchasingguidelines.Disapproveunnecessaryrequests.
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2. Theentirerequisitionshouldbecheckedforerrorsandreturnedtotheoriginatorforcorrection,ifnecessary.
3. Theproperaccountcodeorcodesmustbeplacedontherequisitionwithadollarbreakdownbetweencodes.(Codingofitemsshouldbecompletedbasedontheitemandnotthebudgetlineitemwheremoneyisavailable).Purchaserequisitionswillbereturnedifaccountcodesarenotincluded.
4. Ifitisdeterminedthatthereissufficientmoneyinthatlineitemofthebudget,therequisitionshouldbeprintedandsignedtoindicateapprovaloftheorder.
5. Ordersfor[$3,500*]ormoremustconformtoBoardPolicy[3311*]whichstatesthattheremustbethreecompetitivebids.PurchasesusingfederalfundsmustconformtoUniformGuidance.See4.2above.
c. ACCOUNTINGCLERKSRESPONSIBILITY:
1. Allrequisitionsshallbecheckedforaccuracyandappropriateness.
Returninaccurateorinappropriaterequisitionstothebudgetsupervisor.2. Ifthelineiteminthebudgethasanunencumberedbalancelargerthan
therequisitionamount,itwillbeprocessed.Ifnot,replytotheoriginalrequisitionemailstatingthereasonthattherequestcannotbeprocesseduntilsufficientfundsareintheaccount.
3. Thevendormaybechangedonarequisitiontoonethatofferslowerpricesoraloweroverallcosttothedistrictifapprovedbythesite/budgetsupervisor.Alaskavendorsaregivenfirstpreference.
4. Severalrequisitionsforsimilaritemsmaybecombinedinordertoobtainquantitydiscounts(normallydoneforschoolstart-upsupplyorders).
5. Ordersfor[$3,500*]ormoremustconformtoBoardPolicy[3311*].PurchasesusingfederalfundsmustconformtoUniformGuidance.See4.2above.
6. Aftertherequisitionmeetstheguidelinesabove,apurchaseorderwillbeprintedandappropriatesignatureobtained.Purchaseorderswillbeprintedandtransmittedtovendorswithin3daysofbeingreceivedbytheBusinessOffice.
7. TheoriginalPOwillberetainedbythebusinessoffice,acopywillbeemailedorfaxedtothevendor,andcopywillbescannedtotheschool/originatormarked‘copy.’
5. CREDITCARD(P-CARD)PURCHASES;thefollowingproceduresshallbefollowed:
a. Seethe[PurchasingCardManual]foradditionalinformation.
b. Allcardholdersmustcompleteapurchasecarduseagreement.
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c. Fundsmustbeavailableinbudgetaccountsusedforcreditcardpurchases.
d. Acopyoftheconfirmedpurchasemustbesubmittedmonthly.
e. Alogofallcreditcardtransactionsmustbesubmittedattheendofeachmonth;accountcodesarerequired.
f. Failuretocomplywiththeseproceduresmayresultinterminationofcredit
cardprivileges.
6. PETTYCASHPURCHASES:Pettycashfundsarebeingdiscontinuedinmanydistricts.Ifpettycashfundsarestillinuse,originalreceiptsarerequiredforpettycashreimbursement.Pettycashboxesmustbekeptinasecurelocationandreconciledmonthly.
7. OTHERPURCHASINGPROCEDURES:Thefollowingproceduresshouldbefollowed
whenappropriate:
a. PHONEORDERS:Onrareoccasions,andforemergenciesonly,andonlybythebusinessoffice.Itmaybenecessaryforanordertobecalledtoavendortospeedupthereceiptofthegoodsorservices.Inthiscase,apurchaserequisitionmaysufficeinsteadofissuingaPO.CalloremailtheBusinessManagerforapproval.Ifthebusinessmanagerisunavailablethenaskforthepurchasingspecialist.1. Furnishvendorname,accountcodeandtotalamount.2. Whenthevendoriscalled,informthemthattheywillbereceivinga
purchaserequisitioninthemailandmakecertainthatyouspecifythemannerinwhichthegoodsaretobeshipped(airmail,freight,etc.).
3. Write“ConfirmationofPhoneOrder”ontherequisitionandsendittothepurchasingclerk.
b. ORDERS“ONAPPROVAL”AREPROHIBITED:Invoicesreceivedbytheschool
districtfromvendorsrequestingpaymentforgoodsand/orservicesthatwererequestedbyanemployeewhodidnotfollowtheaboveprocedureswillnotbehonoredbytheschooldistrict.Thesevendorswillbereferredtotheemployeetocollectthebilledamount[ortheemployeewillprovidewrittenauthorizationfortheschooldistricttomakepaymentanddeducttheamountfromanymoniestheschooldistrictowestheemployee].
c. TRAVEL:Requisitionsforalltravel,includingairfare,hotel,andrentalcar
(accompaniedbyanapprovedleaverequestform)willdefinethenamesofallpersonstraveling,departurepoint,destinationandreturnasappropriate,datesoftravelandpurposefortravel.
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SOPNo.5-Purchasing
5
1. Requisitionsshouldbescannedandsenttothebusinessoffice[threeweeks]inadvanceofthedeparturedatetoallowtimeforprocessingandtoenablethedistricttoreceivethebestairfareprices.
2. AlltravelmusthaveanapprovedleaveslipsignedbytheSupervisor/Advisorand/ortheSuperintendent.
3. SeeSOPNo.7-TravelProceduresformoreinformation.
d. RetainpurchasingrecordsasrequiredbyASLAM/DEEDRecordsRetentionSchedule(seeREFERENCESbelow).
REFERENCES:[BP3300–Expenditures/ExpendingAuthority;BP3310–PurchasingProcedures;BP3311–Bids;BP3314–PaymentforGoodsandServices;BP3315–RelationswithVendors ASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdf OMBGuidance(UniformGuidance),2CFRTitle2Vol1,Part200.https://www.gpo.gov/fdsys/granule/CFR-2014-title2-vol1/CFR-2014-title2-vol1-part200/content-detail.htmlhttps://www.gpo.gov/fdsys/pkg/CFR-2014-title2-vol1/pdf/CFR-2014-title2-vol1-part200.pdf] REVISIONDATE:[XX/XX/XXXX]EXHIBITS:PurchasingChart;PurchasingDeadlines
Page 19
8/1/2017
Purchase Total Primary Methods Secondary Methods Notes•Including airfare, ground trans, lodging, and registration fees
•Secondary methods only in specific Finance-approved circumstances
•Check request for vendors that do not accept P-Cards or after P-Card purchase cut-off date
•POs occasionally used for summer purchases with Finance pre-approval
•P-Card use not allowed for non-travel purchases over $1000 without Finance pre-approval
•Contracted services require an MOA with a PO
PO •Contracted services – PO plus PSA or JSD contract
plus two informal quotes•Check requests for this purchase total range are extremely rare – Finance and/or Admin Services pre-approval required
PO •Purchases over $25,000 require Administrative Services approval
plus two informal quotes and Admin Svcs approval
•Contracted services – PO plus PSA or JSD contract
•PO plus two formal quotes and Admin Svcs approval for single year contracts•Attorney review•PO for annual portion in this range for multi-year contracts
•Contact Administrative Services
•Attorney review
•PO for annual portion in this range for multi-year contracts
Shared/Administrative Assistants/Finance
2017 Purchasing Chart
P-Card PO/Check Request
$1 – 999 P-Card Check Request
MO
ST
CO
MM
ON
PU
RC
HA
SIN
G R
AN
GE
LE
SS
CO
MM
ON
$50,000 - $149,999 PO or RFP followed by PO None
$150,000+Formal bid or RFP followed by PO
None
$1000 – 3499 PO Check requests
$3500 – 24,999 Check requests
$25,000 – 49,999 None
Travel
Page 20
FY17 Year-EndPurchasing Deadlines
Cut-off DateSchools & School-Year
ProgramsFull Year Programs Summer School Programs
April 14Out-of Town PO's and
P-Card Purchases2
April 28Emergency PO's w/ D. Means
approval
May 10 Out-of Town PO's
May 15In-town PO's1 andP-Card purchases2
May 26 LPO's, Costco
May 30 Teacher Discretionary Requests
May 31 In-town PO's1 Out-of Town PO's
June 9Mileage reimbursement
requestsEmergency PO's w/ D. Means
approvalEmergency PO's w/ D. Means
approval
June 15 In-town P-Card purchases2
and LPO's.In-town PO's and P-Card
purchases2.
June 20 Costco LPO's
July 7Mileage reimbursement
requestsLPO's and mileage
reimbursement requests
1In-Town PO's are defined as vendors and items that are in Juneau at the time of purchase.2 P-Cards have the same year end purchase restrictions as PO's. Out-of-town purchases are defined as a vendor either in Juneau or not and items that must be shipped to Juneau. 3Please encourage teachers to purchase out-of-town discretionary items as early as possible to align with regular District purchasing policies.
Page 21
ALASBOSCHOOLDISTRICTSOPNo.6-RECEIVING
1. PURPOSE:Toestablishproceduresforinformingthebusinessofficeofthequantityandqualityofitemsreceivedsothatvendorsmaybeproperlyandpromptlypaid.
2. AUTHORITY:Superintendentordesignee
3. RESPONSIBILITY:Allbudgetsupervisorsareresponsibleforensuringcompliance
withthisprocedure.
4. REPORTING:Acopyofthepurchaseorder(PO)willbeusedtoreportreceivinginformationasfollows:a. Thepersonreceivingtheitemswilltakeaninventoryuponreceiptandenter
thequantityofitemsreceivedonthepurchaseordercopy.
b. Ifallitemsonthepurchaseorderhavebeenreceived,signanddatethecopyofthePOatthebottomrighthandcornerinthespaceallocatedforthispurposeputitintheoutstandingaccountspayablefilealongwiththepackingslip.
c. Ifonlyapartialshipmentisreceived,makeaphotocopyofthePO,checkoff
theitemsreceived,signanddatethecopyandputitintheoutstandingaccountspayablefilealongwithacopyofthepackingslip.WhenallitemsontheoriginalPOhavebeenreceived,signanddatethecopyofthePOatthebottomrighthandcornerandputitintheoutstandingaccountspayablefile.
d. Whenavailablethefreightbillshouldbefiledwiththepaymentrecord.
NOTE:Thepersonwhoreceivesthematerials(orthepersonresponsibleforattachingfixedassettags)notedabovewillalsoberesponsibleformarkingallequipmentboughtunderexpenditureobjectcode510withthefixedassetinventorytag(furnishedbythebusinessoffice).ThebusinessmanagershallmaintaintheDistrict’sfixedassetinventory.
[DistrictswithautomatedreceivingprocesseswillneedtoupdatethissectiontoreflectthestepsinvolvedwithintheDistrict.]
REFERENCES:[BP3310–PurchasingProcedures;BP3314–PaymentforGoodsandServices;BP3440-Inventories]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
Page 22
ALASBOSCHOOLDISTRICT
SOPNo.7-TRAVELEXPENSEAPPROVALANDREIMBURSEMENT
1. PURPOSE:Toestablishuniformproceduresfortravelauthorizations,arrangementsandreimbursement.Travelrequestsmaybehonorediffundingisavailableandifthefollowingrequirementsaremet:
2. AUTHORITY:Superintendentordesignee
3. RESPONSIBILITY:Principals,budgetsupervisors,andtravelers.
4. PROCEDURES:Thefollowingareproceduresfortravelapprovalandreimbursement(documentswillbecompleted,scanned,andemailed).SeeadditionalinformationinSOPNo.5-Purchasing.
[Reviselanguageforautomatedtravelandleaverequestmethods.]
a. Twoweeksbeforetravel(2weeksprior*)–securetravelpermissionbycompletingTravelForm(locatedontheALASBOwebsite).ThebudgetsupervisormustsignthetravelformandforwardittotheDistrictOfficeforprocessing.Acopyofthemeetingnotice,brochure,email(whateverisavailablethatdocumentsthedaysinvolved)mustaccompanytheTravelRequestForm.Siteadministratororgrantadministratormustprovidetheaccountcodethatwillcovertravelexpenses.
b. Plansmustbebasedupontheleastexpensiveairfareandthefirstavailable
returnflight;extendedpersonalstaysinconjunctionwithDistrictbusinessisdiscouraged.However,itisrecognizedthatemployeesmustoccasionallyattendtopersonalbusinesswhiletravelingondistrictbusiness;therefore,useofpersonalleaveinconjunctionwithDistrictbusinessmaybeapprovedonacase-by-casebasisbytheemployee’ssupervisorandthebudgetsupervisorlimitedto[x]days.**Employeesmustpersonallypayforallrelatedexpensesforpersonaltravelincluding,butnotlimitedto:extrahotelnights,groundtransportation,additionalairfare,andmeals.Nopersonmayauthorizefundsforhis/herowntravel.Nopersonmayauthorizefundsthatarenotunderhis/hersupervision.
ARequestforLeaveformmustaccompanyallTravelForms.Employeestravelingondistrictbusinesswilluseprofessionalleave,exceptasnotedinsection5-StudentTravel.
Page 23
SOPNo.7-Travel
2
c. A[POand/orP-CardPurchaseOrder]shouldbeusedforDistricttravelforpaymentoftravelexpensessuchashotel,airfare,groundtransportationandeventregistration.Unapprovedtravelcostswillnotbereimbursed.
d. Theuseofacompanionfarefordistricttravelmustbepre-approvedbythe
[BusinessManager].Whenusingacompanionfarecoupon,bookthelowestpricedfare.Thedistrictassumesnoliabilityfortheuseofacompanionfareticket.[Districtsneedtodetermineifemployeegetsreimbursedforairfareorifemployeereimbursesthedistrictforthecompanionfairportionofthetravel.]
e. AperdiemcheckwillbeprocessedbasedontheTravelFormandissuedtothe
travelerperdistrictpolicy.
f. Budgetedfundsmustbeavailableintheappropriateaccountandtheimmediatesupervisormustapprovealltravel.
g. Approvedtravelisrequiredfortheemployeetobecoveredbythedistrict’s
travelinsuranceandworkerscompensation.
h. Travelerwillnotbereimbursedforpersonalawardmilesused.
i. Districttravelonpersonalaircraftisstrictlyprohibited.Theuseofpersonalaircraftisexcludedfrommostschooldistrictliabilitypolicies.
j. Outofstatetravelmustbepre-approved[60]daysinadvance.
k. Allreceiptsmustbeturnedinwithin[30]daysofthereturntraveldate.
l. Baggagechargespaidorreimbursedbythedistrictwillbelimitedtopersonal
andDistrictbaggagenecessarytocarryoutdistrictbusiness.Baggagemustbeshippedbythemosteconomicalandpracticalmeansavailable,andthereasonforincurringexcessbaggagechargesmustbeexplainedonthetraveler’sexpensereport.
m. Thedistrictwillnotberesponsibleforpaymentofpenaltiesforguaranteesof
reservationsnotcanceledduetothetraveler’snegligence.Ifatravelerdeterminesheorshewillnotuseaccommodationsthatwerereserved,thetravelerisresponsibleforreleaseofsuchreservationswithinthetimelimitsspecifiedbythecarrier,hotelorothervendor.
n. Voluntarytravelchangesandsecondsectionforinvoluntarytravelchanges.
Anyunusedticket,orportionofticket,fortravelthatwascanceledorterminatedshortofthescheduleddestinationshallbeattachedtoanappropriatelynotedexpensereportrequestingthatarefundbeobtainedfromthecarrier,travelagency,orothervendor.Voluntarytraveldelayincentives
Page 24
SOPNo.7-Travel
3
belongtothedistrict.Ifanemployeeacceptsavoluntarydelay,theyareresponsibleforallcostsassociatedwiththatdelay.
*Airtravelrequestsmustbesubmitted[X]weeksinadvancetoobtainthebestpricing.Extenuatingcircumstances,suchasnopriornoticeofneedtotravel,maywarrantinitiatingthe[two(2)week]minimumleadtime.[**Districtadministratorsmustleadbyexampleotherwiseemployeemoraleingeneralsuffers.Therefore,personalleaveinconjunctionbusinesstravelshouldbekepttoaminimum.][Districtsshouldcheckwiththeirinsurancecarriertodetermineparametersrelativetoliabilityfornon-districtindividualstravelinginrentalcarsand/orstayinginhotelsorvacationrentalproperties(VRBO,AirBnB)withdistrictpersonnel.]
5. PROCEDURESFORSTUDENTTRAVEL:ALASBOAthleticDirectorordesigneeisresponsibleforcoordinatingallstudenttravelinaccordancewiththeproceduresoutlinedinthisdocumentandapplicablestudentactivitypolicies.SeeSOPNo8-StudentTravelformoreinformation.
a. Administrativeleaveorpersonalleavemaybeusedforemployeesservingas
chaperonesparticipatinginstudenttravelactivities.
6. USEOFPERSONALVEHICLES:Theuseofapersonalvehicleisstronglydiscouraged.Ifapersonalvehicleisused,thedriver’sinsuranceinformationanddriver’slicensemustbeonfilewiththedistrict.
Note:ifapersonalvehicleisusedfordistrictbusiness,thedriver’sinsuranceisprimaryifanaccidentoccurs.
7. MILEAGEREIMBURSEMENT:Useofpersonalvehiclesforbusinesspurposesis
eligibleformileagereimbursement.MileagewillbereimbursedpertheIRSpublishedrate;http://www.irs.gov/uac/2017-Standard-Mileage-Rates).
8. SAFETYANDACCIDENTREPORTING:Ifavehicleaccidentoccurs,thetravelershall:
a. Securethenamesandaddressesofallpersonsinvolvedintheaccidentandall
witnessesandownersofdamagedproperty;themake,model,registrationnumberandinsurersofallvehicles.
b. Notifythestatetroopersorlocalpoliceimmediately.
c. Makenostatementtoanyone,excepttheproperauthorities,astowhomay
havebeenatfaultnoranystatementwhichmayevenremotelybeinterpreted
Page 25
SOPNo.7-Travel
4
asanapologyorasanacknowledgementofanyresponsibilityfortheaccident(todosomayadverselyaffecttheabilitytorightfullydefendtheSchoolDistrictortheindividualmakingsuchstatementsinpotentiallegalproceedings).
d. Reporttheaccidenttotheimmediatesupervisorand[BusinessManager].The
Districtmayrequestdocumentationdetailingtheaccident.
e. Ifanemployeeisinjured,followtheproceduresinSOPNo.3-Workers’Compensation.
REFERENCES:[BP4133–TravelExpenses]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[AddDistrict’sTravelForm,LeaveRequestForm]
Page 26
ALASBOSCHOOLDISTRICTSOPNo.8-STUDENTTRAVEL
1. PURPOSE:Toestablishuniformguidelinesforapprovalofandfiscalaccountabilityforstudenttravelandtravelstudyprograms.
2. AUTHORITY:Superintendentordesignee
3. RESPONSIBILITY:Principalsareresponsibleforensuringcompliancewiththese
procedures.Sponsorsofthestudentsinvolvedshallensurecomplianceastripsareinprogress.(SeeSchoolBoardPolicyBP[3541.1])
4. PRE-TRAVELPROCEDURE:ThePrincipalisresponsibleforfollowingallstepsinthe
authorizationforstudenttravel.AllDistrictpurchasingandtravelproceduresmustbefollowed.SeeSOPNos.5-Purchasingand7-TravelProcedures.
a. Fundraisingforstudenttripsmustcomplywithdistrictpolicyincludingpre-
approvalbysuperintendentordesigneepriortofundraisingactivitiescommencing.SeeSOP16FundraisingActivities.
b. CompletetheStudentTravelRequestformandsubmittotheSuperintendent
forapproval.Prepareandsubmitthisformaminimumof[two(2)weeks]inadvance.AnystudenttraveloutofstatemustbeapprovedinadvancebytheBoard.
c. Afterreceivingapprovalforthestudenttravel,completethePaymentRequest
formforstudentandchaperoneperdiemandsubmittotheBusinessOffice.Pleaseprovideatleasttwo(2)weeksinadvancetoallowforcheckprocessingtimeincludingmailtimebacktothesite.
d. Completeallothertravelrelatedrequisitions(airfare,hotel,carrental),obtain
supervisorandPrincipalapprovalandsubmittotheBusinessOffice.Again,providetheserequisitionsatleasttwo(2)weeksinadvance.
e.UponreturnsubmitallreceiptsandanyremainingcashtotheAccountsPayable
Specialist.
f. Outofstatetripsmustbepre-approvedbytheBoardofEducations[XX]daysbeforethetripisscheduled.
g. Consentandemergencymedicalinformationformsmustbecompletedbefore
travel
Page 27
SOPNo.8-StudentTravel
2
h. Whenstudentsaren’tstayinginahotelorataschool,signedparentconsentformsarerequiredacknowledgingstudentswillbestayinginapersonalresidence.
i. Foranystudentrelatedtravel,any/allchaperones(non-districtemployees)are
requiredtogothroughthedistrictvolunteerapprovalprocessinadvance.
j. Administrativeleaveorpersonalleavemaybeusedforemployeesservingaschaperonesparticipatinginstudenttravelactivities.
5. DURINGTRAVELPROCEDURE:Studentsmustbeescortedandappropriately
supervisedduringtheirtravel.
a. Inrarecasesandwithpriorapprovalfrom[superintendentordesignee],itisacceptableforachaperonetoplacestudentsonanairplane[orferry]andtoarrangeforthemtobemetattheirarrivalbyanotherchaperone.
[Thisisonlyallowedfornon-stoptravelifadistricthasapolicypermittingit.Further,districtliabilityforsuchapracticeshouldbeevaluatedwithinsurancebrokerand/orattorney.]
b. Coldweatherclothingisrequiredwhentemperaturesfallbelow[x]degrees.
c. Individualswhohaveagreedtobechaperonesmustfollowdistricthousing
requirements.[Districtpolicyorproceduregoverningstudentactivitiesandchaperones.]
d. Ifastudentviolatesschoolpolicytheymaybereturnedhomeearlyatparent
orguardian’sexpense.
6. POST-TRAVELPROCEDURE:ThebuildingprincipalshallsubmitacompleteaccountingoffinancesandatripreporttotheBusinessOfficewithin[30]daysofthelastdayoftravel.
REFERENCES:[BP6153–School-SponsoredTrips;BP3540–Transportation;BP3541.1–School-RelatedTrips]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[AddDistrict’sStudentTravelRequestform]
Page 28
ALASBOSCHOOLDISTRICTSOPNo.9-ACCOUNTSPAYABLEPROCESSING
1. PURPOSE:Toestablishproceduresforinitiating,processing,authorizing,reviewingandrecordingaccountspayabletransactions.
2. AUTHORITY:Superintendentordesignee
3. RESPONSIBILITY:[BusinessManager]andAccountingpersonnel
4. PROCEDURES:Thefollowingproceduresshouldbefollowedforgeneratingaccounts
payablechecks[adjustasneedtomeetautomatedprocessdescriptions].
a. RECORDINGPURCHASESANDEXPENSES1. Purchaserequisitionsshouldbepreparedandapprovedbythesupervisor
andsenttotheBusinessOfficeforprocessing.SeeSOPNo.5-Purchasing.
2. Reconcile,code,andenterpurchaserequisitions,supplierinvoices,P-cardreceiptsandreceivingreportsintothesoftwaresystem.
3. BudgetsupervisorsmustcompareexpenditurestobudgetseachmonthThe[BusinessManager]willreviewvariances.
b. CASHDISBURSEMENTS
1. AllcashdisbursementswillbeprocessedthrougheitherAccountsPayableorPayroll.Undernocircumstancesshallanycashdisbursementoccuroutsideoftheseprocesses,i.e.fromcashdeposits[exceptasnotedin5.PettyCashinthisSOP(ifapplicable)].SeeSOPNo.15-CashHandling.
2. Theaccountingclerkpreparesaninvoicebatchevery[two(2)]weeksandsubmitsittothe[BusinessManager]forapproval.
3. Theinvoicebatchandsupportingdocumentation(i.e.purchaseordersandinvoices)areapprovedbythebusinessmanager,asindicatedbysignatureorinitials.
4. Checksareprinteduponapprovaloftheinvoicebatch.5. TheSuperintendentordesignee,reviewsandapprovesthecheck
registerbeforechecksarereleased,asindicatedbysignatureorinitials.6. WiretransfersareapprovedbytheSuperintendentordesigneebefore
transmission.7. Bankreconciliationsarepreparedmonthly(seeSOPNo.12-Bank
Reconciliations).
c. PAYABLELEDGERMAINTENANCEANDFINANCIALREPORTING
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SOPNo.9-AccountsPayableProcessing
2
1. Onlythe[BusinessManager]mayauthorizechangestovendormaster
files(e.g.newsuppliersandchangesinsupplierdetails).2. Theaccountspayablegeneralledgeraccountisreconciledbythe
[BusinessManager]ona[monthly]basis.3. Openpurchaserequisitionsandpurchaseordersarereviewedmonthly
bytheBusinessManagerand/orAccountingClerk,asindicatedbysignatureorinitials.
5. PETTYCASH:ItisrecommendedthattheuseofPettyCashboxesbereduced
throughP-Cardprogramsorotherpurchasingmeanstoprovideadequateinternalcontrolovercash.IftheuseofPettyCashisnecessary,thefollowingproceduresareadvised.
a. OriginalreceiptsarerequiredforPettyCashreimbursement.
b. UptotwopeoplemaybedesignatedascustodiansofPettyCash.Physical
accesstoPettyCashislimitedtothecustodian(s).
c. Aseparatenon-custodianshouldreconcilePettyCashatleast[monthly].
d. Theprincipal,whoisneitheracustodianorreconciler,shouldapproveallreconciliationsofPettyCash.
e. SubmitreconciliationsassupportforrequestsofPettyCashreplenishmentto
the[AccountsPayable]department.6. RECORDSRETENTION:RetainAccountsPayablerecordsasrequiredbyASLAM/DEED
RecordsRetentionSchedule(seeREFERENCESbelow).REFERENCES:[BP3110–TransferofFunds;BP3300–Expenditures/ExpendingAuthority;BP3305–ElectronicFundsTransfers;BP3314–PaymentforGoodsandServices;BP3400–ManagementofDistrictAssets/AccountsASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdf]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
Page 30
ALASBOSCHOOLDISTRICTSOPNo.10-BUDGETDEVELOPMENT,TRANSFERSANDREVISIONS
1. PURPOSE:Toestablishuniformproceduresfordevelopingandmakinglineitemadjustmentsonabudgetafterschoolboardapprovaloftheinitialbudget.
2. AUTHORITY:Superintendent3. RESPONSIBILITY:BusinessManagerandAdministratorsareresponsibleforensuring
compliancewiththisprocedure4. PROCEDURES:Thefollowingareproceduresformakinglineitemadjustments
(budgettransfers)onabudget.
a. BUDGETTRANSFERS:Budgettransfersinvolveaccountswithinafund.
1. The[BudgetManager]determinesthatadditionalmoneyisneededinacertainlineitemandthatexcessbudgetfundsareavailableinanotherlineitem.
2. Compilesupportingdocumentation(audittrail)includingrevised
budgets,correspondence,spreadsheets,statements,andapprovalsfromaffectedbudgetmanagerswhenappropriate.
3. SubmitBudgetTransferrequeststothesuperintendentordesigneefor
approval.[BoardPolicy#]allowsforadministrativebudgettransfersupto[X].Ifapproved,thesuperintendentordesigneeforwardstheRequesttotheBusinessOfficeforprocessing.[Maintainsegregationofduties[internalcontrol]byrequiringthatatleasttwo(2)peopleareinvolvedintheprocessingofBudgetTransfers;oneforpreparationandanotherforposting.]
4. The[AccountingTechnician]preparesaBudgetTransferJournalEntry
formaccordingtotheapprovedBudgetTransferRequestandentersitintotheaccountingsystem.Printtheentryreportfromtheaccountingsystemandcompareittotheoriginalentryformtoensuretheentrycontainsnoerrors.
5. The[BusinessManager]approvestheBudgetTransferJournalEntryand
postsitintheaccountingsystem.Signanddatethejournalentryandattachthepostingconfirmationreporttothemanualformandbackupdocumentation.
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SOPNo.10-Budget
2
6. FilepostedBudgetTransfersinbindersorafilecabinet,separatedbymonth.PeriodicallyscanthemtoPDFdocumentsforeasytransmissiontotheauditorsduringtheannualaudit.
b. FUNDTRANSFERS:Transfersbetweenfunds(i.e.OperatingFund‘100’toFood
Servicefund‘255’)require[SchoolBoard]approval;thisapprovalmaybepartofthebudgetapprovalprocess.Followsteps(4.a.1.)through(4.a.4.)above.
c. BUDGETREVISION:Asystematicreviewofallaccountsinafund,performed
periodicallywithinafiscalyear.
1. Thegeneralandotherfund’sbudgetshallbereviewedandrevisedasnecessaryatleastonceeachyearafterthestatefundingisdeterminedbytheDepartmentofEducationandEarlyDevelopmentpertheOASIS20daycountperiod.
2. Thisbudgetrevisionshallincludeadjustmentsforthoseactuallyhiredfortheyearandanyotherbudgetchangesknownatthetimeoftheadjustment.
3. Thisbudgetrevisionmustbepreparedandapprovedsothatitmaybeusedasthebasefordevelopingthesubsequentyear’sbudget.
4. Otherfundsmayberevisedperiodicallyasneeded. 5. TheSchoolBoardmustapproveallbudgetrevisions.
d. BUDGETDEVELOPMENTFORSUBSEQUENTYEAR
1. CITYANDBOROUGHDEVELOPMENT:[Datesvarybymunicipality.
Updateasneeded.] a. TheRevenueBudgetwillbepreparedby[November1.]The
revisedcurrentyearbudgetwillbeusedasthebasisforthesubsequentyear.
b. ThePreliminaryBudgetforthesubsequentyearwillbecompletedby[November10]topresentinformationtothe[CityCouncil/Borough]thatmayoperateonacalendaryearbasis.
c. Therewillbe[X]readingsofthebudget:[1)February,2)March,and3)April].
d. Perstatestatute,thebudgetmustbepresentedtothe[City/Borough]byMay1orearlierassetforthinthecity/boroughordinanceannually.
e. Although,[X]readingsofthebudgetallowsforpublicinput;aseparatepublicbudgethearingshouldbefacilitatedannually.
2. REAADEVELOPMENT:REAA’susethesamestepsnotedforCityor
BoroughSchoolDistrictsexceptthereisnorequirementtosubmitthebudgettotheCityorBorough.
Page 32
SOPNo.10-Budget
3
[Districtswithautomatedbudgetrevisionprocesseswillneedtoupdatethissection.]
REFERENCES:[BP3100–Budget;BP3110–TransferofFunds;BP3311–Bids;BP3312–Contracts;BP3400–ManagementofDistrictAssets/Accounts;BP3460–PeriodicFinancialReports]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[BudgetTransferRequest]
Page 33
BUDGETTRANSFERREQUEST______________________________SchoolorDepartment
______________________________________Requestedby
___________________Date
TransferToAccountNumber:
TransferFromAccountNumber:
Amount
ReferenceNumber:Receipt#,Req#,PO#,&Explanation
Explanation:__________________________________________________________________________________________________________________________________________________________AdministratorSignature/Approval_________________________________________________BusinessManagerSignature/Approval______________________________________________BudgetTransferParameters:
1. FundsmustbeintheTransferFromaccount2. Fundsmaynotbetransferredfromsalary,benefit,orutilityaccountnumbers3. Budgettransfersareinwholedollaramountsonly–nocents4. Budgettransfers$5,000orgreatermustbeapprovedbytheBoardofEducation
______________________________BudgetTransferNumberAssignedbyBusinessOffice
Note:Fundsmustbebudgetedtoanaccountbeforefundsmaybeencumbered.
Page 34
ALASBOSCHOOLDISTRICT
SOPNo.11-ACCOUNTRECONCILIATION
1. PURPOSE:Toestablishproceduresforperformingandreviewingbalancesofaccountsonatimelybasisasstatedin[BP3460].
2. AUTHORITY:Superintendent3. RESPONSIBILITY:BusinessManagerordesignee4. PROCEDURES:Thefollowingarecontrolactivitiesforbalancesheetaccounts(assets
andliabilities),budgetvsactualrevenueandexpenditurereports,andotherrelevantreportsthatshouldbefollowedinthereconciliationofaccounts:
a. TheSuperintendentordesigneeandProgramAdministratorsreviewdetailed
financialreportsdirectlyfromthesoftwaresystemorviaonlineaccessforallaccountsonamonthlybasis.Alltransactionsarecomparedtotheapprovedbudgetand/orgrantawardoutlines.
b. Ifanyaccountshavenegativebalances,miscodingoninvoices,orothererrors,
the[BusinessManager]preparesadjustingjournalentries(AJE)tocorrecttheerrors.SeeSOPNo.13-AdjustingJournalEntriesforassistancewithAJEs.SeeSOPNo.10-Budgetforcostover/underrunsthatrequireabudgettransfer.
c. Thegeneralledgerreconciliationrecapshallbereviewedmonthlybythe
Superintendentordesignee,asevidencedbysignatureorinitials.REFERENCES:[BP3400–ManagementofDistrictAssets/Accounts;BP3460–PeriodicFinancialReports]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
Page 35
ALASBOSCHOOLDISTRICTSOPNo.12-BANKRECONCILIATIONS
1. PURPOSE:Toestablishproceduresforperformingandreviewingbankreconciliationsonamonthlybasis.
2. AUTHORITY:Superintendentordesignee 3. RESPONSIBILITY:BusinessManagerordesignee 4. PROCEDURES:Thefollowingarecontrolactivitiesrecommendedforthebank
reconciliationprocess.
a. Thesuperintendentordesigneeshallreceiveandreviewallbankstatementspriortodistributiontothebusinessoffice.He/sheshallalsoreceiveandreviewreconciliationsuponcompletion.
b. Uponreceiptfromthesuperintendentordesignee,the[BusinessManager]
comparestheactivityonthestatementwiththeactivityinthecashaccountinthegeneralledgerusingthesoftwaresystembankreconciliationmodule.IdentifyandinvestigateanydiscrepanciesandprepareAJEsasneeded.Contactthebankforanyunexplainedtransactionsonthebankstatement.
c. Thefollowinginformationistypicallyincludedinthemonth-endcash
reconciliationjournalentry:interbanktransfers,interestrevenue,bankservicechargesandfees,etc.Anadjustingjournalentryshouldbepreparedtoreflectthisinformationandtheentryshouldbereviewedandapprovedbyasuperintendent.SeeNo.13-AdjustingJournalEntries.
d. Oncethemonthendjournalentryispostedandthereconciliationis
completedinthesoftwaresystem,thereconciliationand/ormonthshouldbeclosed.
e. Confirmthatthereconciledbalancematchesthegeneralledgerbalanceand
investigateandcorrectanyerrors.
f. Bankreconciliationsshallbecompletedbythe[10th]ofmonthfollowingthebankstatementdate.
g. Thereconciliationsandbankstatementsshouldbeattachedtogetherandfiled
chronologically.Allbankstatementsandreconciliationsshouldbescannedforeaseintransmissiontoauditorsduringtheannualaudit.
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SOPNo.12-BankReconciliations
2
h. Reviewstale-datedoutstandingchecks(overoneyearpastissuedate)atleast
annually.Voidandreissuecheckswhenappropriate,andforwardoutstandingfundstotheStateofAlaskaDepartmentofRevenue-TreasuryDivisionasunclaimedpropertywhenrequired.
i. Allbankbalancesshouldbecollateralizedinaccordancewiththeboardpolicy.
REFERENCES:[BP3100–Budget;BP3200–income;BP3305–ElectronicFundTransactions;BP3452–StudentActivityFunds]4.h.http://treasury.dor.alaska.gov/Unclaimed-Property/Reporting-Unclaimed-Property.aspxREVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
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ALASBOSCHOOLDISTRICT
SOPNo.13-ADJUSTINGJOURNALENTRIES
1. PURPOSE:Toestablishproceduresforidentifying,preparing,authorizing,andrecordingadjustingjournalentries.Themajorityofthetransactionsenteredintothegeneralledgerarethroughthecashreceipts,cashdisbursements,andpayrollprocesses.However,tomakecorrectionstoaccountbalancesortobookitemssuchasindirectexpense/revenue,prepaidexpenses,etc.,itisnecessarytoenterjournalentries.
2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:[BusinessManager]andallbudgetsupervisors4. PROCEDURES:Thefollowingarecontrolactivitiesforthejournalentryprocess.
a. Actions(b)and(c)maybeperformedbybudgetsupervisorsorthebusinessoffice.
b. Identifytheactivitytoberecordedandtheaffectedaccounts.Examplesof
activitiesincludeincorrectlystatedaccountbalances,transactionsrecordedinthewrongaccounts,write-offsofimmaterialbalances,approvedexpenditureorrevenuetransfers,automaticbanktransactions,etc.
c. Compilesupportingdocumentation(audittrail)includingoneormoreofthe
followingitems:originalentriesforcorrectingAJEs,correspondence,spreadsheets,statements,andapprovalsfromaffectedbudgetmanagerswhenappropriate.
d. The[BusinessManager]preparesanAdjustingJournalEntryformaccordingto
theinformationoutlinedinthesupportingdocumentation.
e. ThepreparersignstheJournalEntryform,attachesthesupportingdocumentation,andforwardsittothesuperintendentordesigneeforreviewandapproval.
f. Afterapprovalbythesuperintendentordesignee,the[AccountingTechnician]
entersthejournalentryintothesoftwaresystem.Printtheentryreportfromthesoftwaresystemandcompareittotheoriginalentryformtoensuretheentrycontainsnoerrors.Signanddatethejournalentryformandforwardittothe[BusinessManager]forposting.[Maintainsegregationofduties
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SOPNo.13-AdjustingJournalEntries
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[internalcontrol]byrequiringthatatleasttwo(2)peopleareinvolvedintheprocessingofAJEs;oneforpreparationandanotherforapprovalandposting.]
g. FilepostedAJEsinbindersorafilecabinet,separatedbymonth.Periodically
scanAJEstoPDFdocumentsforeasytransmissiontotheauditorsduringtheannualaudit.
REFERENCES:[BP3100–Budget;BP3110–TransferofFunds;BP3200–Income;BP3440.1–FixedAssetsCapitalization;BP3470–FundBalanceClassification]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[AdjustingJournalEntryform]
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Alio Batch #
Reference #
Fiscal Year FY 18Month Dec
Description Account Debit Credit8 710 01 700 000 900 2100 100.008 100 00 000 000 000 0400 100.00
100.00 100.00Description: CORRECT DEPOSIT FROM 100 TO 710Comments: SMITH DONATION SHB RECORDED IN STUDENT ACTIVITIES
Prepared by: [ACCT CLERK] Date:
Approved by: [SUPT OR DESG] Date:
Entered by: [BUS MGR] Date: Posted by: [BUS MGR OR DESG] Date:
ALASBO School District ADJUSTING JOURNAL ENTRY
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ALASBOSCHOOLDISTRICT
SOPNo.14-MEALACCOUNTABILITY1. PURPOSE:Toestablishastandardizedprocedureforthecollectionofmoniesand
formealaccountabilityfortheNationalSchoolLunchProgram.2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:TheBusinessManager,Principals,andFoodServiceCoordinator.4. PROCEDURE:Thefollowingproceduresshouldbefollowedforcollectionandmeal
accountability:
a. The[FoodServiceSupervisor]reportsallmealsservedtostudentsandadultsintheschoolsonamonthlybasisandcollectsallmoniesassociatedwithadultmeals.
b. Allmealswillbeaccountedforthroughthe[studentaccountingsystem]
softwaresystem.[Allstudentsandstaffwillreceivebarcodeinformationtousewhenparticipatingintheschoolbreakfastand/orlunchprogram.]
c. Staffmealsshallbeprepaidandaccountedforusingthedistrict’s[FoodService
software,i.e.apunchcardsystemorelectronicprocessusingstaffidentificationcardornumber].
d. The[BusinessManager]willensuremealmoniesaredepositedtothebank.
ChecksshouldbemadepayabletotheALASBOSchoolDistrict.[Alternate1:AllmealsmustbeprepaidthroughFoodServiceonlinepaymentsystemorpaidbycash.Checksarenotaccepted.]
e. Forwardacopyofthebankdepositslipandaccompanyingpaperworktothe
BusinessOffice.REFERENCES:[BP3550–FoodService;BP3553–FreeandreducedPriceMeals;BP3554–OtherFoodSales]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
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ALASBOSCHOOLDISTRICT
SOPNo.15-CASHHANDLING
1. PURPOSE:Toestablishuniformprocedurestoproperlyaccountforreceiptofallstudentactivityandadministrativefunds.ToprovidedetailedaccountingreportsoffinancialactivitiestotheBusinessOffice.
2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:The[BusinessManager]andPrincipal4. PROCEDURE:Thefollowingarethegeneralaccountingproceduresforreceiptofall
studentactivityaccountsand/oradministrativefunds.
a. BANKACCOUNT:TheALASBOSchoolDistrictmaintainsbankaccountsat[WellsFargo].
b. CASHCOLLECTIONANDTRANSMITTAL:ALLFUNDSMUSTBEDEPOSITED
INTACTANDASSOONASPOSSIBLE.Fundsmaynotbeusedto[cashpersonalchecks,]payvendors,reimburseexpenses,payrefunds,oranyotherpurposeotherthandeposit.Undernocircumstancesmayemployeestakedistrictcashhomewiththem.FAILURETOCOMPLYWITHTHISPOLICYISGROUNDSFORDISCIPLINARYACTION.
[NOTE:Reviseasneededforcentralizedandelectronicdepositprocesses.]
1. Allcashmustbekeptinasecurelocationuntiltakentothebankfor
deposit.Ataminimum,alockedroomwithlimitedaccesscanbeusedtosecurecash.Ideally,cashissecuredinasafeinanareaoflowvisibility,i.e.backroomorinteriorroomwithoutwindows.
2. Individualscollectingcashpreparereceiptformsinduplicateforeachreceiptwiththeoriginalcopygiventotheremitterandtheduplicatecopyheldintheschoolofficeforfuturereference.
3. Allcashshallbecountedandsignedbytwoindividualswhenevertransmittedtoanotherperson.
4. Depositcashatleast[semi-monthly]ormoreoftenwhenlargeamountsarecollectedinordertosafeguardcash.
a. Remotesites:Donotsendcashbymail.Replaceallcashwithamoneyorderand/orcheckfromthelocal[PostOffice].)
5. Identifythesourceofcashwithadescription(i.e.StudentStore,Basketball,StudentCouncil,etc.)andtheappropriateaccountcodetowhichthefundswillbedebited.
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2
6. StudentActivityFunds:Completeanactivityform,includingcashcount,whenreportingStudentActivitydeposits.Coinsshouldberolled.
b. CASHDISBURSEMENTS:AccountsPayableprocessesalldistrictandStudentActivity
cashdisbursements.SeeSOPNo.9-AccountsPayable.Collectedcashmaynotbeusedto[cashpersonalchecks,]payvendors,reimburseexpenses,payrefunds,oranyotherpurposeotherthandeposit.
c. CASHBOXESFOREVENTS:AccountsPayablewillprovideacheckmadepayableto
anemployeeeventsponsorfortheeventcashbox.Thisemployeeisresponsibleforcashingthechecktocreatethecashboxandtheredepositofthefundsaftertheeventhasended.
d. REVENUEANDEXPENSESTATEMENTS:[Revenueandexpensestatementsare
availableintheaccountingsoftware.ContacttheBusinessOfficeforinstructiononhowtoaccessthisinformation.StudentActivitycoachesandadvisorsmaycontactthe[AdministrativeAssistant/AthleticDirector]attheirsitetoobtaininformationabouttheirActivityaccountbalances.]
e. STUDENTACTIVITYACCOUNTBALANCES:[Coaches/Advisors/Principals]are
responsibleformaintainingapositivebalanceintheirrespectiveaccounts.Undernocircumstanceshallacluboractivityreceiveapprovaltospendfundsthatwouldexceedtheircurrentbalance.
f. BANKRECONCILIATION:SeeSOPNo.12forinstructionsonperformingabank
reconciliation.
g. SECURINGCASH:Allcashonsiteshallbekeptinalockedsafeorothersecurelocationsuchasalockedfilecabinetinalockedroomwithlimitedaccess.
REFERENCES:[BP3450–MoneyinSchoolBuildings;BP3452–StudentActivityFunds]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
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ALASBOSCHOOLDISTRICT
SOPNo.16-FUNDRAISINGACTIVITIES
1. PURPOSE:Toestablishproceduresforfundraisingactivitiesbystudentorganizations.
2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:The[Principal]isresponsibleforensuringcompliancewiththis
policyandwillmakesureallinformationisturnedintothedistrictofficeinatimelymanner.The[BusinessManager]isresponsibleforcomplianceinvolvingStatereportingrequirementsifapplicable.
4. APPROVAL:Allfundraisingeventsoractivitiesshallbepre-approvedbythe
Superintendentordesignee.5. PROCEDURES:
a. Allclubsororganizationswillrequestpre-approvaltoraisefundsinwriting
fromthe[superintendent].Includeadescriptionofthemethodandpurposeforthefundraisingactivity.Keepacopyofthisapprovalinthefundraisingactivityfileforfuturereference.
b. Allfundraisingdepositsandwithdrawalsshallcomplywithproceduressetout
inSOPNo.15-CashHandling.ALLFUNDSMUSTBEDEPOSITEDINTACTANDASSOONASPOSSIBLE.Fundsmaynotbeusedto[cashpersonalchecks,]payvendors,reimburseexpenses,payrefunds,oranyotherpurposeotherthandeposit.Undernocircumstancesmayemployeestakedistrictcashhomewiththem.FAILURETOCOMPLYWITHTHISPOLICYISGROUNDSFORDISCIPLINARYACTION.
c. Solicitingcontributionsisnotconsideredfundraisingbutstillrequiresthe
approvalfromthe[superintendent].d. Establishinganyonlinecrowdfundingaccountrequires[board]approval.
PleaseseeSOPNo.23GrantsPurchasingProceduresformoreinformation.REFERENCES:[BP3452–StudentActivityFunds;BP3290–Gifts/Grants/Bequests]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[FundraisingRequest;FundraisingActivityInformation]
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ALASBOCITYSCHOOLDISTRICT
SOPNo.17-EQUIPMENT-LENDING
1. PURPOSE:Toestablishuniformproceduresforlendingschoolmaterials,suppliesorequipmenttoindividuals,groups,ornon-schoolagencies.
2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:[Principal]ordesignee4. PROCEDURE:Thefollowingarethegeneralproceduresforallschooldistrict
materials,suppliesorequipmentloanedtoindividuals,groups,ornon-schoolagencies:
a. RequestorsmustcompleteadistrictLendingAgreementandsubmitittothe
[principalorbudgetsupervisor].TheAgreementmustlistindetailtherequesteditems,thetermdatesoftheloan,andanynotesontheconditionoftheequipmentbeforeandaftertheloanperiod.The[principalorbudgetsupervisor]mustapprovetheAgreementbeforeanymaterials,supplies,orequipmentarereleasedtoanyone.Arefundabledepositmayberequiredforequipmentvaluedover[$5000].
b. Theprincipalorbudgetsupervisormustgiveasigned,datedwrittenreceipt
whentheitemsarereturned. c. RetainacopyoftheLendingAgreementandthereturnreceiptonfileinthe
schoolordepartmentandsendacopytothe[BusinessOffice]. REFERENCES:[BP3400–ManagementofDistrictAssets/Accounts;BP3512–Equipment;BP3515.4–RecoveryforPropertyLossorDamage;BP4170–DistrictIssuedPortableTechnology]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
Page 47
ALASBOSCHOOLDISTRICTSOPNo.18-EQUIPMENTINVENTORY
1. PURPOSE:ToestablishuniformguidelinestoensurethatacompleteinventoryrecordismaintainedforallaccountableSchoolDistrictproperty.Itemswhichhaveanobjectcode510(equipment)areaccountableandconsideredfixedassets.
2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:Itistheresponsibilityofthe[BusinessManager]ordesigneeto
initiateandmaintainallinventorycontrolrecordsfortheALASBOSchoolDistrict.ThePrincipalshallalsomaintainalistofequipmentassignedtotheschoolorpurchasedfromtheirbudgets.
4. DEFINITION:Thefollowingaredefinitionsofthephrases‘accountableitem’and
‘consumableitem.’Reference:DEEDUniformChartofAccounts,AppendixA.
a. Accountableitem–Anyitemwithanoriginalunitpriceof$5,000.00ormore(includingdeliveryandinstallation);havinganexpectedlifeofmorethanoneyear;isrepairable;andisanenditem(i.e.vehicle,fileserver,commercialsewingmachine).
b. Consumableitem–Anyitemwithanoriginalunitpriceoflessthan$5,000.00;
havinganexpectedlifeoflessthanoneyear;isnotrepairable,orisusedintherepairofanenditem(i.e.,partforapieceofequipment,doorreplacement).
5. EQUIPMENTPURCHASEDWITHFEDERALORGRANTFUNDS:Allequipment
purchasedwithfederalorgrantfundsmustbeusedanddisposedofaccordingtogoverningdocumentsofthefundingsource.Forequipmentpurchasedwithfederalfunds,see2CFRChapter2,Section200.313(01/01/2014Edition).
6. PROCEDURE:
a. The[BusinessManager]willinitiateanannualphysicalinventoryofallschool
districtpropertythatisaccountableatleastonceeachfiscalyear(July1ofoneyearthroughJune30oftheensuingyear).
b. Aspartoftheinventoryprocess,listswillbemadeofallaccountableitems
heldatalllocationswithintheschooldistrictandsenttoeachprincipalorbuildingsupervisor.Thelistswillshowdescription,modelnumber,serialnumber,fixedassetnumber,location,value,andquantityofeachaccountableitemheld.
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SOPNo.18-EquipmentInventory
2
c. The[principalorbuildingsupervisor]isresponsibleforconfirmingtheannual
inventorylistingbytheendoftheschoolyear.Makenotesonthelistforitemsthathavebeenmovedtoanotherlocation,withinthebuildingordistrict,onthelist.Itemsthatcannotbefoundornolongerexistwillbedeletedfromtherecordsbyreceiptofa[SaleorDisposalofSchoolDistrictEquipment,SuppliesorMaterials]form.Theformwillstatethereason(i.e.,lost,stolen,beyondrepair,etc.).SeeSOPNo.19-Equipment-DisposalorSale.
d. Addnewacquisitionspurchasedduringtheyeartothelist.Theprincipalor
buildingsupervisorisresponsibleforaffixingafixedassettagontheitem.TheBusinessManagerwillprovidethetags.
e. Returnthelisttothe[BusinessManager]onceallrevisionshavebeenmade.
f. TheBusinessManagerwillensurethatallitemshaveafixedassettagandthat
thedistrict’smasterinventorylistisupdatedaccordingtotherevisedlistsfromthesites.
g. Itemsthatdonotfallwithinthe‘accountableitem’definition,buthavevalue
andaremobile(i.e.computers,cellphones,GPSs,TV/VCRs,faxmachines,digitalcameras,etc.)shallhavealternatetagsandbecontrolledatthesitesorbuildingswithaprocesssimilartothatdescribedabove.
Note:Itisrecommendedthateachteacherbegivenalistoftheequipmentintheirroomatthebeginningoftheyearsotheymayaccountforthatequipmentattheendoftheyear.ThisprocessshouldbedocumentedbythePrincipal.Itisrecommendedthatdistrictsprogresstowardabarcodesystemforequipmenttagging.REFERENCES:[BP3440–Inventories;BP3400–ManagementofDistrictAssets/Accounts]DEEDChartofAccounts-AppendixA:Equipmentvs.Supplyflowchart2CFRChapter2,Section200.313(01/01/2014Edition)REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
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ALASBOSCHOOLDISTRICT
SOPNO.19-EQUIPMENT-DISPOSALORSALE
1. PURPOSE:Toestablishuniformsaleordisposalproceduresthatcomplywithdistrictpolicy.
2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:Superintendentordesignee,principal,andBusinessManager4. PROCEDURE:Thefollowingarethegeneralproceduresforthesaleordisposalofall
schooldistrictmaterials,suppliesorequipment.
a. Ensurethattheproposedsaleordisposalcomplieswiththeschoolboardpolicy[BP3270].
b. EQUIPMENTPURCHASEDWITHFEDERALORGRANTFUNDS:Contactthe
businessofficebeforesellingordisposingofanyequipmentpurchasedwithfederalorgrantfunds.Allequipmentpurchasedwithfederalorgrantfundsmustbeusedanddisposedofaccordingtogoverningdocumentsofthefundingsource.Forequipmentpurchasedwithfederalfunds,see2CFRChapter2,Section200.313(01/01/2014Edition).
c. Completesaleordisposalform.Sendproceedsanddisposalrecordstothe
BusinessManager.
d. Propertymaybeofferedthroughabiddingprocess(signupsheetorsealedbidsmailedtothedistrictoffice)orbysettingareasonablesalespriceforeachitem.Recordsmustbemaintainedonthesurpluspropertysale.
REFERENCES:[BP3270–SaleandDisposalofBooks,Equipment,Supplies;BP3440-Inventories]2CFRChapter2,Section200.313(01/01/2014Edition)REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
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ALASBOSCHOOLDISTRICT
SOPNo.20-CONSULTANTCONTRACTSORMEMORANDAOFAGREEMENT(MOA’S)1. PURPOSE:Toestablishuniformproceduresfordefiningtheconsultantcontractor
MemorandumofAgreement(MOA)documentandthemethodofpayment.2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:SuperintendentandBusinessManager.4. PROCEDURE:Thefollowingcontrolproceduresshallbefollowedforestablishinga
consultantcontractorMOAandmethodofpayment:
a. AllcontractsorMOAsforprofessionalandconsultingserviceswillbenegotiatedbythesuperintendentordesignee.OtherschooldistrictemployeesarenotauthorizedtomakesuchcommitmentsperBoardPolicy[BP3312].The[BusinessManager]isresponsiblefordeterminingtheeligibilityofanindividualasanindependentcontractorversusanemployee.SeeIRSreferencesattheendofthisSOP.
b. MOAsgreaterthan[$3,500]shallbesubmittedtotheBoardofEducationfor
approvalandshallhave[three(3)]proposalsifavailable.
c. AllcontractsandMOAsaregovernedbystandarddistrictpoliciesandproceduresforpurchasing,vendors,andpayments.SeeSOPsNo.5-PurchasingandNo.9-AccountsPayableformoreinformation.
d. AllcontractspaidbyfederalfundsmustfollowOMBGuidance2CFRTitle2Vol1,
Part200,commonlyknownasUniformGuidance(UG).Seesections200.317through200.326.
e. AW-9,RequestforTaxpayerNumberIdentificationandCertificationformmustbecompletedbyallconsultantsandreturnedtothe[BusinessManager}beforeanyworkbeginsandbeforepaymentwillbeprocessed.Asocialsecuritynumberisrequiredforallnon-incorporatedconsultantswithoutanTaxpayerIdentificationNumber(TIN,akaEIN).ForconsultantsinthestateofAlaska,aBusinesslicensenumberisalsorequired.
f. ThecontractorMOAmustincludeallofthefollowinginformationbeforeitwill
beconsideredforapprovalbythesuperintendentordesignee.
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SOPNo.20-ConsultantContractsorMOA’s
2
1. Consultant’scontactinformationincludingfulllegalname,address,SSNorTINnumber,AKbusinesslicencenumber,phonenumber,andemailaddress.
2. Adetaileddescriptionoftheservicetobeperformedincludingthetotalexpecteddurationinunits,i.e.totalhours,days,pieces,etc.
3. Startandenddatesfortheperformanceofservices.4. Therateofpayincludingthemaximumtotalamounttheschool
districtwillpayforthedescribedservices.5. Theaccountcode(s)tobechargedfortheservices.6. Thenameandcontactinformationfortheadministratoroverseeing
theservices.7. Aclausedescribingtheprocessbywhichthevendorwasdesignated
asanindependentcontractorversusemployee.8. Approvalsignaturesfromthesuperintendent(ordesignee),
administrator,andconsultant.
g. ApurchasedorderinaccordancewiththetermsoftheMOAisrequiredtoencumberfunds.SeeSOPNo.2-Purchasingformoreinformation.
h. Theconsultantmust[periodically]submitadetailedinvoicedescribingservices
renderedtotheadministratorforreview.Onceapproved,theadministratorforwardstheinvoicetoAccountsPayableforpaymentaccordingtoSOPNo.9-AccountsPayable.
REFERENCES:[BP3311–Bids;BP3312-Contracts]IRSguidance:https://www.irs.gov/newsroom/understanding-employee-vs-contractor-designationOtherguidance:https://www.walthall.com/wp-content/uploads/2014/09/IRS-Indep-Contr-20-Point-Checklist.pdfREVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
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ALASBOSCHOOLDISTRICT SOPNo.21-STUDENTDATAREPORTING
1. PURPOSE:ToestablishthatallschoolsshalladheretotheStateofAlaskaStudentDataReportingManualandfollowacceptableproceduresforenrolling,attendanceandstudentdataretention.
2. AUTHORITY:Superintendentordesignee
3. RESPONSIBILITY:SuperintendentandPrincipal4. REPORTINGPROCEDURES:ToviewtheStateofAlaskaStudentDataReportingManual,
gotothefollowingwebsite:
http://www.eed.state.ak.us/publications/StudentDataReportingManual.pdf
5. ENROLLMENT:Anenrollmentpacketmustbecompletedbythestudent’sparentorguardianbeforeastudentisallowedtoenterschool.
a. Thepacketwillconsistof,ataminimum:
1. EnrollmentForm2. FamilyEducationRightsandPrivacyAct(FERPA)3. ImmunizationStatement4. 506IndianEdForm
6. DATAENTRYANDRETENTION:Theprincipalisultimatelyresponsiblefortheprompt
collection,accuratedataentry,andcompliantretentionofstudentdatainthe[PowerSchool]studentdatabaseandstudentcumulativefiles.
a. Theprincipalwillprovideinitialstudentrecordtrainingtoallapplicablestaffupon
hireandrefreshertrainingeachschoolyear.RefreshertrainingincludesinstructionontheStudentDataReportingManual,dataentryinto[PowerSchool]studentdatabase,maintainingstudentcumulativefiles,andtheimportanceofaccuracyinstudentdatacollectionandmaintenance.
b. Enterupdatedinformationreceivedfromparentsorguardiansintothe
[PowerSchool]studentdatabasewithin[24hours/onebusinessday].Fileupdateformsinthestudents’cumulativefile.
c. Beforetherecordsarefiled,theprincipalisresponsibleforinsuringall
pertinentdatahasbeenenteredintothe[PowerSchool]studentdatabase.
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SOPNo.21-StudentDataReporting
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d. Studentcumulativefileswillbekeptinafireprooflockedfilingcabinetwithinalockedofficeattheschool,andretainedaccordingtotheStateofAlaskaRecordsRetentionModelforSchools(seeREFERENCESbelow).
7. ATTENDANCEANDGRADES:AllteacherswillfollowtheStudentDataReportingManual
formaintainingattendanceandgradebooks.REFERENCES:[BP5125.1–ReleaseofDirectoryInformation;BP5113–AbsencesandExcuses;BP5121–Grades/EvaluationofStudentAchievement;BP5125–StudentRecords],DEEDDataManagementwebsite(StudentDataReportingManual):https://education.alaska.gov/assessments/data_mgmtASLAMRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdfREVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
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ALASBOSCHOOLDISTRICTSOPNo.22-FOODSERVICEANDFUELINVENTORYPROCEDURES
1. PURPOSE:Toestablishuniformguidelinestoensureanupdatedfoodserviceandfuelinventoryrecordandanannualadjustmenttothebalancesheetforauditingpurposes.
2. AUTHORITY:Superintendentordesignee
3. RESPONSIBILITY:BusinessManagerordesignee.4. PROCEDURE:
a. Attheendofeachschoolyear,the[FoodServiceManager]and[Maintenance
Director]willperformaninventoryoffoodandfuel,respectively,calculatethevalue,andforwardtheinformationtothe[BusinessManager].
1. Thefoodserviceinventorywillshowadescriptionofthefooditem,theamountremaining(i.e.,#10Can,5#’s,1Ea.),unitcostandtheextendedcost.TheitemsshallalsobemarkediftheyareUSDAorotherfooditems.DocumentationofUSDAvaluesshallbeincludedwhensubmittedtothebusinessoffice.
2. Thefuelinventorywillshowthefuelingallons,locationoffuel,andthemostrecentcostoffuelpergallon[Alternate:Averagecostduringtheyear].
b. The[BusinessManager]willreviewtheinventoriesforaccuracyandprepareand
postanadjustingjournalentryaspartoftheyear-endauditpreparation.
c. Fueltanksshouldbedipped[monthly]todetecttheftandtomonitortankintegrity.
d. Foodstoresshouldbeinventoried[quarterly]toassistwithorderinganddetect
theft.
REFERENCES:[BP3440-Inventories]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
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ALASBOSCHOOLDISTRICTSOPNo.23-GRANTPURCHASING1. PURPOSE:Toinsuretheintegrityofgrantexpendituresandaddanenhancedlevel
ofaccountabilitywheregrantfundsareconcerned.2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:Itistheresponsibilityofanyindividualwhowillbeexpending
grantfundstoensurethattheyfollowalltheproceduresoutlinedinSOPNo.5-Purchasing,andthattheirexpendituresareappropriateforthegrantinuse.
4. GENERALPROCEDURES:FollowallguidelinesinSOPNo.5-Purchasingandobtain
appropriategrantprogrammanagerapprovalforallgrantpurchases.
a. Consulttheprogrambudget,grantguidelines,costprinciples,andwiththegrantingagenciesprogramofficeriftherearequestionsastowhetheragivenexpenditureiswithinprogrammaticguidelines.
b. Grantfundscannotbeusedoutsidethescopeorintentoftheprogram.c. Administratorsmustsignthepurchaserequestandverifyaccountcoding
beforetherequisitionissenttothe[BusinessManager].d. Grantfundedpurchasesmustbesubmittedby[March31]toensurematerials
arereceivedandpaidforbyJune30.
e. RetainXXXXXXrecordsasrequiredbyASLAM/DEEDRecordsRetentionSchedule(seeREFERENCESbelow).
REFERENCES:[BP3200–Income;BP3310–PurchasingProcedures]ASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdfREVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ApplyingforGrants;GrantRequestform]
Page 56
APPLYING FOR GRANTS (from Juneau Staff Handbook) Before pursuing grant monies, staff must get approval from their principals and the District, through the Teaching & Learning Office. The Federal Grants Coordinator in the Teaching & Learning Office is available to work with staff for purposes of researching sources of funding, assisting with the development of grant proposals, and advising on grant management. In order to submit a grant proposal in which funding will come to the Juneau School District, staff members must follow the following procedures: • A proposal description must be submitted to the Federal Grants Coordinator at least a week before writing the proposal. This description should contain:
1. Name and contact information of funding agency/grantor 2. Grantor’s application guidelines, including due date for proposal, and reporting schedules 3. Anticipated start and ending date for grant program 4. Activity or program that will be funded (What will the grant do? Such as, a reading program for students not meeting CORE.) 5. Funds requested (List categories of funding. For example: materials, student travel, indirect cost allocation if allowed by granting source; and estimated amounts for each activity/category. Use round numbers, e.g. $1,000, $500,000.) Do not apply for grants without the indirect cost reimbursement at the applicable percentage. 6. Staff must work with finance to develop a budget. The Finance Office must approve all grant applications prior to submission.
• A final copy of all grant proposals must be sent to the Federal Grants Coordinator. • Should the grant proposal be successful, the Federal Grants Coordinator notifies the Board of the grant award in the Superintendent’s report. Therefore, notices of award and the approved budget must be provided to the Federal Grants Coordinator. • The Board must approve the receipt of all grant funds before any activity/spending may occur. The Finance Office will not set up a budget for a project unless the Board has approved it. • Expenditures and proper account coding from grants must be approved by the designated grant manager for each grant. Grant managers are responsible for working with the District Finance Office and ensuring that expenditures fall into the approved grant budget amounts and categories. This includes providing Sub Codes, as arranged with the Finance Office, to any employee for which a grant will cover the cost of a sub. • Grant managers are required to review monthly expenditure reports, sign, and return them to the Finance Office within ten (10) days after month-end closing. • Grant managers are also responsible for providing evaluations or reports as required by funding sources to both the funding source and the Federal Grants Coordinator.
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ALASBOSCHOOLDISTRICT
GrantRequest
GrantName: _______________________________________________________________
GrantingAgency:_____________________________________________________________
GrantApplicationDeadline:_____________________________________________________
GrantPartner(ifany):__________________________________________________________
GrantPlan___________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
WhichStrategicPlanGoaland/orObjectivedoesthisgrantplanaddress?
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________
Note:Allgrantapplicationsmustbereviewedbythesuperintendentandbusinessmanagerbeforesubmitted.Additionally,allgrantactivitiesmustcomplywithstandardoperatingprocedures.
___________________________________________________ _________________
GrantApplicantSignature Date
___________________________________________________ _________________
BusinessManagerSignature Date
___________________________________________________ _________________
SuperintendentApproval Date
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ALASBOSCHOOLDISTRICTSOPNo.24-GRANTREPORTING
1. PURPOSE:Toensurecompliancewithmandatedgrantreportingrequirements.2. AUTHORITY:Superintendentordesignee3. RESPONSIBILITY:[BusinessManager],[ProgramManager]ordesignee
a. Grantsreportinggenerallyconsistsoftwotypes.Consultthegrantaward
documentsforspecificreportingrequirements.1. FinancialReportingisprimarilytheresponsibilityofthe[Business
Manager]andconsistsofRequestsforReimbursementusingEEDform165s,StateofAlaskaDEEDGrantsManagementSystem(GMS)orasimilarformforothergrantingagencies.Onceagrantawardhasbeenissuedthebudgetinformationisforwardedtothebusinessofficeforpostingtothefinancialsoftware.Also,reportingassociatedwiththeGrantsAdministrationPayment(GAPs)system(draw-downs)arealsopreparedbythe[BusinessManager.]
2. ProgrammaticReportingistheresponsibilityofeachgrant’sAdministrator.Thesereportsareoftennarrativeinnatureandmanycontaincursory(summarybudgetinformation),butmostprovideaccountabilitynumbers,demographics,andinformationabouttheeffectivenessofagivenprogram.
4. PROCEDURES:
a. FINANCIALREPORTING:
1. The[Accounting/GrantTechnician/BusinessManager]preparesfinancialreimbursement/expenditurereportsforthegrantingagencywithaccompanyingexpenditureback-updocumentation(asrequired)fromthefinancialsoftware.Forwardthereportstothesuperintendentordesigneeforreviewandwrittenapproval(signatureorinitials).
2. Somegrantsrequireaquarterlyfinancialstatusreportandmostneedaclosingfinancialreportatyear-endoruponcompletionofthegrantproject.
3. Copiesofallofficialfinancialreportsandback-updocumentationarekeptonelectronicfileintheBusinessOffice.
b. PROGRAMREPORTING:
1. Programmaticreportingislargelydata-drivenandmultipledepartmentswithinthedistrictcanbeinvolvedintheirpreparation,e.g.,assessment
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SOPNo.24-GrantReporting
2
andaccountability(e.g.testingscores),studentrecords(e.g.,demographicinformation),personnel(e.g.qualifications),andinstruction(e.g.,scientificbasisofprogram).
2. Reportsmaybequarterly,semi-annual,andannualdependinguponthegrantrequirements.
3. TheAdministratorisresponsibleforcoordinatingthevariousaspectsofthedataintoafinalreportandensuringthatitissubmittedinatimelymanner.
4. Copiesofallprogrammaticreportsarekeptintheindividualgrantfolders/binders.
c. RECORDSRETENTION:Retaingrantrecordsasrequiredbythegrantorandthe
ASLAM/DEEDRecordsRetentionSchedule(seeREFERENCESbelow).Note:ThosedistrictswhocompletegrantexpendituresbytheendofMaycouldsubmitgrantreimbursementrequestsinearlyJuneandpossiblyreceivethereimbursementsbeforetheendofJune,thuseliminatingyearendreceivablejournalentries.BesuretosubmitonlythequarterlyreportsinJuneandsubmitfinalreportsafteryearend.
REFERENCES:[BP3460–PeriodicFinancialReports]ASLAM/DEEDRecordsRetentionSchedule:Clickon“SchoolDistricts,#400.1”http://archives.alaska.gov/records_management/records_management.html 2013editionhttp://archives.alaska.gov/pdfs/records_management/model_schedule_for_schools.pdfREVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]
Page 60
ALASBOSCHOOLDISTRICTSOPNo.25-FACILITYUSE
1. PURPOSE:Toestablishuniformguidelinesforfacilityusetoensurethatschoolpropertyisprotected.
2. AUTHORITY:Superintendentordesignee
3. RESPONSIBILITY:ItistheresponsibilityofthePrincipalordesigneetoensurepublicuse
oftheschoolbuildingsprotectsthepublicinvestmentandprovidesasafeandcleanenvironmentforstudents.
4. PROCEDURE:
a. Communitymembersorotherswishingtousetheschoolfornon-school
functionsmustsubmitacompletedFacilityUseAgreementandpaytherequireddeposittothe[Principal].
b. Thedistrictreservestherighttoapproveordenyanyapplicationforuseofdistrictbuildingsorgrounds.Districtusagetakespriorityovernon-districtusage.
c. Schooluseonanygivendayislimitedto12hoursperday.
d. Non-districtusersoftheschoolmustleavetheschoolintheconditionitwasin
whenusebegan.CustodialhoursneededbeyondwhatiscoveredintheFacilityUseAgreementtomakethebuildingreadyforschoolwillbechargedtothegroupusingthebuilding.
e. KitchenusemustcomplywithDECfoodserviceregulations.
f. ThefacilityUseagreementshouldincludeanindemnificationagreement,and
districtsshoulddevelopguidelinesdescribinginwhatsituationsafacilityusermustprovideproofofliabilityinsuranceaspartoftherentalagreement.Situationswhereinsuranceshouldberequiredmayincludeeventsinvolvingthedistributionoffoodoralcohol,onestowhichlargenumbersofthepublicareexpectedtoattend,andonesinvolvingopenfiresorflammableliquids.
REFERENCES:[BP3280–SaleorLeaseofSchoolFacilitiesorRealProperty;BP3515.4–RecoveryforPropertyLossorDamage]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[FacilityUseAgreement]
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SAMPLE OF A SIMPLE FACILITY USE AGREEMENT
This Agreement will serve as a confirmation for use of (premises name/address) on (event date) from __________ to ___________ by: _____________________________________________________ Name _____________________________________________________ Address _____________________________________________________ Name of Organization/Group/Sponsor _____________________________________________________ Contact # and Email The rental fee is $_________________. Payment of the rental fee in full shall be made at the time this Agreement is signed by both parties. The Agreement may be cancelled at no cost up to 48 hours prior to the rental period. NO REFUND will be given on any cancellation less than 48 hours prior to the time of the event. During the rental period, (name of individual/organization/group/sponsor) shall have exclusive right to use the building/premises. INDEMNIFICATION: (Name of individual/organization/group/sponsor) shall indemnify and hold harmless (entity name), its officials, employees and volunteers, from and against all claims, damages, losses and expenses, including but not limited to attorney’s fees, arising out of or resulting from the use of the building/premises, sustained by any person or persons, provided that any such claim, damage, loss or expense is attributable to bodily injury, sickness, disease or death, or to injury to or destruction of property caused by the tortuous act or negligent act or omission of (name of individual/organization/group/sponsor), its employees, agents, volunteers or subcontractors.
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INSURANCE:
(Name of individual/organization/group/sponsor) must furnish a Certificate of Insurance naming (entity name) as an Additional Insured or Additional Covered Party on a General Liability Insurance Policy. The insurance policy shall provide a limit of liability equal to or more than $1,000,000 per occurrence.
TERMS AND CONDITIONS:
(Name of individual/organization/group/sponsor) will be financially responsible for any and all damages to the building/contents/premises that results from its use of the facility, including property damage, structural damage, and personal injury by (name of
individual/organization/group/sponsor), its employees, agents, volunteers, guests or subcontractors which occur in the course of use of the building/premises during the rental period.
This is a SMOKE FREE BUILDING/PREMISES. Smoking within the building is strictly prohibited.
The undersigned have carefully read, understand and agree to the terms of this Agreement, and further agrees that no oral representations, statements or inducements have been made.
_____________________________________________ ______________________ Signature of Individual or Authorized Representative Date
____________________________________________________________ _____________________________ Signature of Entity Representative Date
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ALASBOSCHOOLDISTRICT
SOPNo.26-VOLUNTEERS
1. PURPOSE:Todefineproceduresforscreeningvolunteersandoutlinetheirresponsibilitiesandacceptableactivities.
2. AUTHORITY:Superintendentordesignee
3. RESPONSIBILITY:Principalordesignee
4. PROCEDURES:ALLvolunteersmustbeapprovedbyHumanResourcesAND
completetheVOLUNTEERPACKETbeforeparticipatinginvolunteeractivitiesinthedistrict.
a. Visitthedistrictwebsiteforfillableformsandinformation.Complete,print,
andsigntheformsandsubmitthemtotheHumanResourcesoffice.BlankformsarealsoavailableintheHRoffice.
b. HRprocessesappropriatebackgroundchecksforeveryinterestedvolunteer.
c. Onceformsandbackgroundchecksarecompleteandsatisfactory,HRwill
notifytheprincipalordesigneeandthevolunteeroftheirstatus.1. Ifapproved,thevolunteermayparticipateindistrictactivities.2. Ifnotapproved,thevolunteermaynotparticipateindistrictactivities.
d. Thesuperintendentordesigneereservestherighttodismissavolunteer.
5. APPROVEDVOLUNTEERSmustadheretoalldistrictpolicies,procedures,and
regulations.a. Volunteersmaynotpurchaseitemsfordistrictusewithpersonalfundsexceptas
adonationtothedistrict.See[BoardPolicyXXXX]regardingdonations.Personalfundsusedtomakedistrictpurchaseswillnotbereimbursed.
b. Volunteerswhoviolateorfailtoadheretodistrictpolicies,procedures,orregulationswillbesuspendedandnotallowedtoparticipateindistrictactivities.
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SOPNo.26-Volunteers
REFERENCES:[BP1250–VolunteerAssistance]REVISIONDATE:[XX/XX/XXXX]EXHIBITS:[ListofitemsorNONE]