Business Reference Guide

Business Reference Guide

for

Campus Administrative Staff

2014 Dallas ISD Campus Business Academy

July 28th to 31st, 2014

List of Reference Documents2014 Summer Business Academy for Campus Staff

Monday, July 28, 2014 to Thursday, July 31, 2014

No. Topic Department

1 Table of Contents

2 Business Skills for Campus Secretaries & Bookkeepers TASBO Guest Speaker

3 Understanding Your Budget Budget Services

4 Special Revenue Funds Management Special Revenue Funds

5 Common Accounts Payable Transactions Accounts Payable

6 Managing Activity Funds in Oracle Support to Campuses (FASC)

7 Understanding Payroll Payroll

8 Procurement Law and Procedures Procurement

9 TEA Account Coding EdMIS Guest Speakers

10 E‐Rate Training E‐Rate

11 Food & Child Nutrition Services Food & Child Nutrition Services

12 Children's Medicaid and CHIP Programs Medicaid Coordination Services

13 Risk Management's Lunch & Learn Risk Management Services

14 Fixed Assets Management Procedures Accounting Services

2

Gabriel

Typewritten Text

7/7/2014

1

Business Skills for Campus Secretaries &

Bookkeepers

© TASBO 2014

Dallas ISDJuly 28, 2014

Topics of the Day

• Activity Funds

• Cash Management & Petty Cash

2

• Cash Management & Petty Cash

• Account Codes & Budget Monitoring & Amendments

• Purchasing: From Requisitions to Purchase Orders

R d M t & R t ti

© TASBO 2014

• Records Management & Retention

• Communication Skills

• Wrap Up: Questions & Answers

7/7/2014

2

5.4.2.3 Campus‐Based Personnel Financial Accounting Responsibilities

• Financial accounting procedures performed at each campus by campus‐level personnel are:

3

– Supplies and materials ordering – Capital asset purchasing – Cash receipting – Petty cash accounting – School and student activity fund accounting

• Common among each of these broad accounting i h d l if i f

© TASBO 2014

areas is the need to classify transactions for proper accounts (e.g., coding a purchase order and recording the proceeds received from candy sales).

Who Should Be Familiar with the FASRG Module 5?

• Business Office Administrators

C P i i l• Campus Principals,

• Financial clerks,

• Office Managers,

• Secretaries,

• Club sponsors/teachers and

© TASBO 2014

Club sponsors/teachers, and

• Anyone else who manages district or campus funds.

7/7/2014

3

Activity funds

© TASBO 2014

Major Classes of Activity Funds

• Financial Accountability System Resource Guide (FASRG) defines three major classes

6

Guide (FASRG) defines three major classes:– General Fund (Fund 1XX)

– Special Revenue Fund (Fund 461)

– Trust or Agency Funds (Fund 865)

• Campus Activity Funds (CAF) are generally a general fund or special revenue fund

© TASBO 2014

general fund or special revenue fund

• Student Activity Funds (SAF) are trust or agency funds

7/7/2014

4

State Law – Effective Sept. 1, 2009

• HB 3646, 81st Regular Legislative session, requires school districts to adopt a policy

7

governing the expenditure of local funds from vending machines, rentals, gate receipts, or other local sources of revenue over which the district has direct control. The policy must require discretionary expenditures of local funds to be related to the district’s educational purpose and provide a commensurate benefit to the district or

© TASBO 2014

pits students and meet the standards of Section 52, Article III, of the Texas Constitution regarding expenditure of public funds.

• Review your district’s Board Policy CFD Local

Two Types of Activity Funds

SAF = Student Activity Funds

8

CAF = Campus Activity Funds

Often times, both use the same accounting

system at the school, but they are very

© TASBO 2014

y , y y

different types of funds

7/7/2014

5

How do I distinguish between the two types?

• Do other persons besides the students decide

9

o o e pe so s bes des e s ude s dec dehow to spend the money?

– If yes, funds are CAF – Fund 461.

• Do the students have responsibility for deciding how to spend the money?

– If yes funds are SAF Fund 865

© TASBO 2014

– If yes, funds are SAF ‐ Fund 865

Hospitality Funds ‐ Faculty

• If funds are received from teachers or th l t ib ti t

10

other employees as contributions to a “flower fund” or break‐room fund. those funds would be categorized and accounted for as an agency fund. (FASRG)

© TASBO 2014

7/7/2014

6

CAF ‐ Campus Activity Funds

• Belong to the Campus/District

M i d l ll t th h l d t d

11

• Money raised locally at the school or donated to the school

• Accounts include school office and departmental accounts

• Sponsors for CAF accounts include the Principal as well as departmental people

© TASBO 2014

as well as departmental people

• Expenditures should benefit student body or promote campus goals, such as improving employee morale

CAF Allowable Expenditures ‐ (Examples)

Subject to School District Board Policy

• Subject to School Board Policy and/or Activity Account Manual

12

– Field trips ‐ admission fees– Perfect attendance incentives for students (limit of $25

recommended)– Teacher appreciation & awards (limit of $25 recommended)– Classroom and office supplies– Refreshments & snacks (for in‐service and staff meetings,

retirement receptions).

– Reminder: There may be tax consequences due to

© TASBO 2014

y qemployee awards– Inform the payroll department of all awards, especially gift

cards– Gift cards are considered a “cash equivalent” by the IRS and are

always taxable to the employee

7/7/2014

7

Prohibited Expenditures ‐ (Examples)Subject to School District Board Policy

• Individual membership fees

• Gifts (i e flowers Christmas turkeys gift• Gifts (i.e., flowers, Christmas turkeys, gift certificates, bonuses)

• Donations

• Abuse of staff appreciation meals, parties for staff, including food, decorations, favors

• Extravagant expenditures

© TASBO 2014

Extravagant expenditures

Dallas ISD: Maximum meals per staff member with CAF is $60 per school year!

Purchasing with CAF

• Must adhere to State law, Board policy and District regulations

14

and District regulations

• Subject to state purchasing laws such as solicitation of quotes, proposals, or bids as appropriate

© TASBO 2014

7/7/2014

8

SAF – Student or Club Funds

• Belong to various student groups; notstudent groups; not to the campus or district

• Trust funds ‐ district acts as trustee

Cl l b

© TASBO 2014

• Class, club or student groups must have elected officers

Purchasing with SAF Funds

• Spending decisions rest with the students ( d b th &(as approved by the sponsor & campus principal)

• Not subject to purchasing & bid laws

• Money spent by the students in the SAF club or organization

© TASBO 2014

club or organization

–Recommend that the club president or treasurer approve every expenditure

7/7/2014

9

Sample SAF Authorization

• Senior Class Minutes“F d i th t $2 000 W– “Funds in the account are $2,000. We discussed, voted, and approved to donate $500 to Autism Society of America, $500 to the Wounded Warrior Project, and $500 to the American Cancer Society. Any remaining funds should be given to next year’s incoming f h l ”

© TASBO 2014

freshman class.”

• Signed by all Senior Class Officers & Sponsor

Two Types of Accounting Methods

• Centralized AccountingF d t ll d d di b d th h

18

– Funds are controlled and disbursed through the school district’s accounting department

• Non‐Centralized Accounting– Funds are controlled and disbursed at the campus

• All funds regardless of the accounting

© TASBO 2014

• All funds, regardless of the accounting method, must be accounted for in the district’s financial general ledger

Both methods are used at Dallas ISD.

7/7/2014

10

Centralized Accounting Method

• Advantages

19

– Better internal controls by using one central system

– Easier access to records for audits

– Consistent & efficient cash management

– Less accounting responsibility at the campus

© TASBO 2014

g p y plevel

– Greater district oversight to ensure compliance

Centralized Accounting Method

• Disadvantages

20

– Less control at the school site

– Possible delay in information and reporting to the school site

– Possible delay in obtaining checks for planned disbursements

© TASBO 2014

– Possible delay in ordering supplies, equipment, etc.

7/7/2014

11

Non‐Centralized Accounting Method

• Advantages– Campus makes purchases directly

21

p p y

– Campus collects and deposits funds

– Campus issues checks to vendors directly

• Even though there is great flexibility, it is recommended that operational procedures be implemented at the

© TASBO 2014

procedures be implemented at thecampus level such as:– Issuing checks one day a week

– Depositing cash on a daily basis

Non‐Centralized Accounting Method

• Disadvantages

22

– More control at campus level = more accountability

– District oversight is often after‐the‐fact, so campus decisions must be supported by district policy

© TASBO 2014

– Greater accounting responsibilities at campus level

– Campus is responsible for 1099 compliance

7/7/2014

12

Chain of Responsibility23

© TASBO 2014

RESPONSIBILITY of SPONSOR

• Attends annual training

• Maintains records

24

• Deposit funds collected daily

• Submits Requests to Conduct Fundraiser forms as required

• Completes a Fund Raiser Profit/Loss Report

• Reconciles account to reports

© TASBO 2014

monthly; turns in reconciliation.

• Sign a Responsibility Affidavit (Sponsor Agreement Form)

7/7/2014

13

RESPONSIBILITY of SECRETARY/BOOKKEEPER

• Records SAF & CAF transactions to include

25

receipts, deposits, disbursements, and journal entries

• Deposit funds in bank if decentralized system

• Prepares sales tax reports

© TASBO 2014

p p

• Assists sponsors

• Informs Principal of problems and concerns

RESPONSIBILITYof District Accounting Department

• Trains Bookkeepers

26

• Provides Help Desk

• Distributes reports

• Reviews bookkeepers’ monthly bank reconciliations and sales

© TASBO 2014

tax reports

7/7/2014

14

RESPONSIBILITYOF PRINCIPAL

ULTIMATE responsibility for:

27

• SAF & CAF funds and transactions

• Safekeeping money

• Proper accounting and administration

• Approval of disbursements in

© TASBO 2014

accordance with procedures manual.

Responsibility of Auditors

• Internal AuditorsE l d b th di t i t t t th

28

– Employed by the district, report to the School Board

– Review campus and student activity fund transactions on a random or scheduled basis

• External AuditorsContracted by the district

© TASBO 2014

– Contracted by the district

– Review campus and student activity fund transactions on a random basis, or as requested by the district

7/7/2014

15

Common Audit Findings

• “Broken” audit trail

29

– Money collected doesn’t equal the money deposited

– Inventory of goods purchased and money deposited doesn’t equal the total merchandise purchased [vendor invoice]

© TASBO 2014

– Receipting of funds ‐missing void receipts, changes to receipts, etc.

– Lack of documentation for checks

Common Audit Findings

• “Weaknesses in Internal Control”k f d l f h d h k

30

– Lack of dual signature of authorized check signers, when required

– Improper receipting of cash (incomplete or missing receipts, etc.)

– Lack of supporting documentation for check disbursements, such as vendor invoices

© TASBO 2014

– Violation of District’s policies for SAF’s over timely bank deposits

7/7/2014

16

Other Audit Findings

• Violation of District’s policies and d

31

procedures

– Typically because of inadequate training

• Lack of reconciliation between Sponsor’s records and campus bookkeeper’s records

– Typically because periodic (monthly) reports

© TASBO 2014

Typically because periodic (monthly) reports are not reviewed and reconciled

Fundraising32

© TASBO 2014

7/7/2014

17

Fundraising Activities

• Fundraisers must be for the benefit of t d t b d t d t

33

student body or student groups

• Governed by Policy FJ (Legal & Local)

– Pre‐approval of principal may be required

• Raffles are not allowed by law

All f d ll t d h ld b d it d i

© TASBO 2014

• All funds collected should be deposited in accordance with cash management procedures

Policy FJ (Local)

• Sample Language:Fund raising activities by student groups and/or– Fund‐raising activities by student groups and/or for school sponsored projects shall be allowed, with prior administration approval and under the supervision of the project sponsor, for students in all grades.

– All fund‐raising projects shall be subject to the approval of the principal

© TASBO 2014

approval of the principal.

– Student participation in approved fund‐raising activities shall not interfere with the regular instructional program.

7/7/2014

18

Implement Fundraising Procedures

Step1

• Authorization

• Sponsor completes Fundraising Authorization Form and Submits to Campus Principal for ApprovalStep1 Submits to Campus Principal for Approval

Step 2• Conduct Fundraiser (One‐day or Over a period of time)

• Distribute merchandise, collect and deposit all funds

• Close‐out Fundraiser

• Complete a Fundraiser Profit Loss Report

© TASBO 2014

Step 3 • Complete a Fundraiser Profit Loss Report

Policy FJ Regulation

• Dallas ISD has a Regulation related to f d i i ti itifundraising activities

– All staff involved in fundraising activities should be familiar with the requirements and restrictions related to fundraising

• Dallas ISD also has detailed procedures

© TASBO 2014

related to fundraising in the Activity Funds Manual

7/7/2014

19

Raffles and Drawings

• Information regarding raffles or drawings on the Attorney General’s website

37

the Attorney General s website.

• School districts are not qualified organizations. Attorney General Opinion JM‐1176 also ruled that independent school districts are not qualified to hold charitable raffles.

© TASBO 2014

• An unauthorized raffle is considered gambling under the Texas Penal Code

– Class C Misdemeanor

Joint Fundraisers

• External organizations (such as Boosters, PTA t ) d h l d tPTA, etc) and school groups may conduct joint fundraisers subject to administrative approval and allocation of profits.

$500 • PTA

© TASBO 2014

$500• Band Club

$500• Theatre Arts Club

7/7/2014

20

Fundraisers: Food Sales

• The Healthy Hunger‐Free Kids Act of 2010 di t d th USDA t t bli h2010 directed the USDA to establish nutrition standards for all foods and beverages sold to students in school during the school day, including foods sold through school fundraisers.

© TASBO 2014

– Effective 2014‐2015 school year

School Day is defined as: Midnight till 30 minutes after the end of the school day.

Fundraisers: Food Sales

• More information at:

http://www.squaremeals.org/Programs/NationalSchoolLunchProgram/SmartSnacks.aspx#fundraisers

© TASBO 2014

7/7/2014

21

SALES TAX ISSUES

41

School Fundraisers and Texas Sales Tax

• State Comptroller’s Bulletin, July 2009O i ti t bt i l t it

42

– Organizations must obtain a sales tax permit and collect and remit sales tax on taxable items that it sells unless one of the exceptions apply.

– An organization does not have to register form a sales tax permit if all its sales are of

© TASBO 2014

exempt items or if its sales take place through tax‐free fundraisers.

– Toll Free Number: 1‐800‐252‐5555

7/7/2014

22

Sales Tax Issues

• Purchases

43

• Certificates

• Sales vs. Not a Sale

• Non‐Taxable vs. Taxable

• Tax‐Free Days

© TASBO 2014

Purchases

• School purchases (Exempt from taxes)– For school or group of the school

44

For school or group of the school

• Individual purchases (Non‐Exempt)– For an individual, such as an employee

– For a student’s personal use & ownership• uniforms, instruments, supplies

– Purchases by parents or others

© TASBO 2014

– Purchases by parents or others

• Taxes paid by individuals should not be reimbursed with district/campus funds

7/7/2014

23

Certificates

• Texas Sales and Use Tax Exemption Certification

45

Certification– Should be used to purchase school items– It is a criminal offense to use for personal purchases

– Certificate does not require a tax exempt number for a public school (refer to bottom of form)

© TASBO 2014

• Sales Tax and Use Tax Resale Certificate– Should be used to purchase items on a non‐tax basis for the purpose of resale only

Sales vs. Non‐Sales

• Sale is defined as “transfer of title or possession” or “performance

46

p pof taxable service”

• Sales typically include:– Admissions, tickets, etc.

– Food or non‐food items

– Merchandise

© TASBO 2014

Merchandise

– Yearbooks or other publications

7/7/2014

24

Sales vs. Non‐Sales

• Vending, re‐sales, school pictures, library book sales

47

pictures, library book sales are not “sales” of the school– the school is acting as a sales representative for the vendor

– Taxes must be collected, but are reported by the vendor as sales and they pay the tax to

© TASBO 2014

the State Comptroller’s office

Taxable Sales vs Non‐Taxable Sales

• Taxable Sales

48

– Schools must collect & remit taxes for all taxable items that do not have a specific exemption

– Examples: supplies, publications, school store

• Non‐Taxable Sales

– Report as sales on Tax Report but pay no tax

d f d k

© TASBO 2014

– Admissions, services, food items, parking permits, etc.

7/7/2014

25

Taxable vs. Non‐taxable

Taxable

• Merchandise such as

Non‐taxable• Ad sales in publications

49

• Merchandise such as flowers, books, locks, school supplies, etc.

• School rings

• Spirit items

• Uniforms

Ad sales in publications or yearbooks

• Admission fees

• Discount/Entertainment cards

• Qualified food items

• Labor for repairs

© TASBO 2014

• School publications and yearbooks

• Rentals

Labor for repairs

• Parking permits

• Services such as car washes

Tax‐Free Days

• Who qualifies?– Each school district, each school, and each bona fide

50

chapter [club/organization] of each school

– Clubs/organizations should be organized [as evidenced by Constitution/By‐Laws & Officers]

• How often?– Two, one‐day tax‐free sales each calendar year

• One‐Day defined

© TASBO 2014

– 24 consecutive hours ‐ delivery should be made on the same day

– Pre‐sales & pre‐paid sales count as 1 day on day of delivery [example: Yearbooks]

7/7/2014

26

Internet Sales

• Sale of taxable items over the Internet are t t d th t bl l t

51

treated the same as taxable sales at school or other location.

– Exception: One‐day tax free sale

© TASBO 2014

School Fundraisers & Texas Sales Tax

Food & Beverage Sales

• Concession stands – Exempt if net proceeds go to the organization (club)

52

go to the organization (club)

• Non‐taxable Sales

– Food items such as cookie dough, pizza kits, cheese spreads, meat sticks, jelly, salsa, fresh fruit and mixed packages to prepare at home.

B k i if ld i h l & il

© TASBO 2014

– Bakery items – if sold without plates & utensils

School Fundraisers & Texas Sales Tax

7/7/2014

27

Sales Tax Reporting

• Indicate taxable sales on all deposit summary reports

53

summary reports

• Generate a quarterly sales tax report– Include total sales, total taxable sales and total taxes

• Transfer the sales taxes to the district’s b i ffi f t t th St t

© TASBO 2014

business office for payment to the State Comptroller.

Sales Tax Reports

• ALL sales are included:• TOTAL SALES• TOTAL SALES

• LESS NON‐TAXABLE SALES

• LESS TAX‐FREE DAY SALES =

• NET TAXABLE SALES

• X (tax rate) =

• GROSS TAX DUE

© TASBO 2014

• Discount of ½% if paid on or before the 20th

• If taxes are paid late: Penalty of 5% to 10% + Interest

7/7/2014

28

Filing Sales Tax Reports

• Due Dates:

R t t b l t d b 11 59

55

• Returns must be completed by 11:59 p.m. CT on or before the 20th day of the month following the end of each report period. If the due date falls on a Saturday, Sunday or legal holiday, the next business day will be the due date

© TASBO 2014

day will be the due date.

• Monthly, Quarterly, Yearly (based on qualifications)

CashCash management

© TASBO 2014

7/7/2014

29

Where Does the Cash Come From?

• Vending machine revenue

57

• Fundraising

– Club sponsored sales or fundraising

– Campus activities such as carnivals, pictures, etc.

• Donations from other groups such as PTA

© TASBO 2014

Donations from other groups such as PTA, Booster Clubs or private donors.

Cash Management

• Separation of Duties

58

– If possible, at least two persons should be involved in cash handling & deposits

• High Risk Area

– Flow of money must be

© TASBO 2014

supported by receipt books and bank deposits

7/7/2014

30

Cash Management – Avoid Commingling

59

• The following funds must be kept separate at all times:

– Activity funds

– Petty cash

– Change accounts

© TASBO 2014

Change accounts

Cash Management ‐ Receipts

• Procedures should include:An official receipt book with pre numbered bound

60

– An official receipt book with pre‐numbered, bound receipts in triplicate

– Both the sponsor and secretary/bookkeeper should be present when the money is counted & receipted

– A copy of the receipt must be given to the person paying (sponsor)

– A copy of the receipt must remain in the receipt book

© TASBO 2014

book– And, a copy of the receipt should be attached to the deposit documentation

7/7/2014

31

Cash Management ‐ Receipts

• Procedures should include:

61

– Receipts should not be altered

– Voided receipts must be re‐attached to the receipt book

– Receipts are not to be pre‐dated or pre‐signed

– Receipt numbers must be used consecutively

Receipt numbers should be written on the deposit

© TASBO 2014

– Receipt numbers should be written on the deposit slip for documentation

Sample Receipt

© TASBO 2014

12

3 4

56

7/7/2014

32

Cash Transfer Form – Cash Amount

Campus: Stacey Jr-Sr High Date: __________________

CoinCounted by: ________________________

Currency (Signature)

Checks Recounted by: ______________________(Signature)

Total $0.00

© TASBO 2014

Dallas ISD utilizes a Tabulation of Monies Collected form.

Cash Transfer Form – Activity Accounts

Amount865-36-6491-00-001-899000 Academic Decathlon _______________________865-36-6491-01-001-899000 Anthropology Club _______________________865 36 6491 02 001 899000 Athletics/Calendars Etc

Deposit to: Description Source of Funds

865-36-6491-02-001-899000 Athletics/Calendars, Etc. _______________________865-36-6491-03-001-899000 Band Club _______________________865-36-6491-04-001-899000 Sprit Team _______________________865-36-6491-05-001-899000 FCCLA _______________________865-36-6491-06-001-899000 NHS _______________________865-36-6491-07-001-899000 German Club _______________________865-36-6491-10-001-899000 Art Club _______________________865-36-6491-11-001-899000 Robot Club _______________________

© TASBO 2014

7/7/2014

33

Cash Transfer Form – Business Office

Date deposited: Deposited by: Deposit #:

Business Office Use Only

Date deposited: ______________ Deposited by: ______________________ Deposit #: ____________

Date posted: ________________ Posted by: _________________________ CR #: ________________

© TASBO 2014

Gate Receipts – Ticket Sales

TICKET SALES

GENERAL ADMISSION TICKETS STUDENT TICKETS GENERAL ADMISSION TICKETS STUDENT TICKETS STARTING TICKET #____________ STARTING TICKET #____________ ENDING TICKET #____________ ENDING TICKET #____________ TOTAL SOLD #____________ TOTAL SOLD #____________ TICKET COST $________ TICKET COST $________ TOTAL $___________ TOTAL $___________ TOTAL TICKET SALES $

© TASBO 2014

TOTAL TICKET SALES $____________ STARTING CASH $____________ TOTAL CASH IN BOX $____________ NET PROFIT (Minus Starting Cash) $____________

7/7/2014

34

The Money Chain

• We should think of every receiptissued as a “link” in the money chainy

• From the original receipt of money (cash or checks), a receipt should exist to document the money received

• Every time that the money changes hands, a receipt should be issued to document the movement of the money

• The last link in the chain should be the bank deposit• The amount of money receipted should remain the

© TASBO 2014

• The amount of money receipted should remain the same throughout the chain

• The dates of the receipts should be the same or close

Don’t Break the Money Chain

• Who broke the money chain?Secretary

$20

$20

$20

Secretary

© TASBO 2014

$20

$20

Students District Office

Teacher Bank

7/7/2014

35

Don’t Break the Money Chain

• Who broke the money chain?Secretary

$209/1

$40

$4010/2

Secretary

© TASBO 2014

$209/1

10/1$4010/2

StudentsDistrict Office

TeacherBank

Cash Transfer Forms

• A Cash Transfer form is useful in tracking th t f f d d ththe movement of funds and the appropriate account numbers

• Sample LISD Cash Transfer form

• Sample LISD Athletic Gate Receipts

© TASBO 2014

7/7/2014

36

Cash Management ‐ Deposits


71

– All funds collected must be deposited

• Cash collected should not be disbursed by cashing personal checks

– Deposits should match the amount collected and should be supported by bank validated receipts

© TASBO 2014

receipts

Cash Management ‐ Deposits


72

– Deposits to district office or bank should be timely

• Daily if possible

• Funds kept overnight should be locked in a safe

• Secure courier services should be used if possible

© TASBO 2014

7/7/2014

37

Cash Management ‐ Investments

• Excess funds should be identified and invested in district approved investments

73

in district‐approved investments• Board Policy CDA (Legal and Local)

• Investments should be coordinated with the district’s Investment Officer• Investment pools yield a good rate of return and provide for daily liquidity (access)

© TASBO 2014

p y q y ( )

• Insure that adequate funds exist in the checking account before disbursing checks• Checking account balance should not exceed $100K

Bank Account Reconciliations

• According to the FASRG, the bank statement is the official bank record of all transactions

74

is the official bank record of all transactionsaffecting the cash balance on deposit for the preceding month.

• All accounts must be reconciled on a monthly basis

• Banks allow for 10 ‐ 30 days for discovery of errors

© TASBO 2014

errors• Bank statements should be routed to someone other than the person who deposits funds – SEALED!

7/7/2014

38

Returned Checks

• All returned checks shall be deducted from account balance until the

75

from account balance until the outstanding amounts have been collected from the payee

• Two methods are typically used for collections:– District and/or campus initiated collectionsA ll ti t t d b th di t i t t

© TASBO 2014

– A collection agency contracted by the district to collect outstanding amounts and penalties

• To minimize returned checks all checks accepted must have proper identification

Returned Checks

• Proper identification includes:

76

• Name and address must pre‐printed on the check

• No temporary checks• Home phone number on check• Driver’s license number

written on check, not pre‐printed

• Date of birth

© TASBO 2014

Date of birth

• If any one or more are missing from the check – a collection agency may not seek outstanding amounts

7/7/2014

39

CHECK DISBURSEMENTS77

© TASBO 2014

Texas Government Code

Sec. 2251.021. TIME FOR PAYMENT BY GOVERNMENTAL ENTITY.

• (a) Except as provided by Subsection (b), a payment by a governmental entity under a contract executed on or after September 1, 1987, is overdue on the 31st day after the later of:

(1) the date the governmental entity receives the goods under the contract;

(2) the date the performance of the service under the contract is completed; or

(3) the date the governmental entity receives an invoice for the goods or service

© TASBO 2014

the goods or service.• (b) A payment under a contract executed on or after September 1,

1993, owed by a political subdivision whose governing body meets only once a month or less frequently is overdue on the 46th day after the later event described by Subsections (a)(1) through (3).

7/7/2014

40

Texas Government Code

• Sec. 2251.042. DISPUTED PAYMENT. – (a) A governmental entity shall notify a vendor of an error in

i i b i d f b h d lan invoice submitted for payment by the vendor not later than the 21st day after the date the entity receives the invoice.

– (b) If a dispute is resolved in favor of the vendor, the vendor is entitled to receive interest on the unpaid balance of the invoice submitted by the vendor beginning on the date under Section 2251.021 that the payment for the invoice is overdue.

– (c) If a dispute is resolved in favor of the governmental

© TASBO 2014

(c) If a dispute is resolved in favor of the governmental entity, the vendor shall submit a corrected invoice that must be paid in accordance with Section 2251.021. The unpaid balance accrues interest as provided by this chapter if the corrected invoice is not paid by the appropriate date.

Activity Fund Disbursement Vouchers

• To limit irregularities, all expenditures should be paid by pre numbered check

80

should be paid by pre‐numbered check from the activity fund checking account.

• In addition checks made out to "cash" or to the paying school should never be issued.

M h l di t i t i t

© TASBO 2014

• Many school districts require two signatures on the checks to further limit the possibility of irregularities. (FASRG)

7/7/2014

41

Campus Procedures Should Include

• Original invoices should be attached to each check

81

check• Prepayments should not be issued prior to receipt of goods and/or services

• The original documentation should be stamped “paid” to avoid duplicate payments

• A check issuance schedule should be t bli h d

© TASBO 2014

established• Emergency checks shall be kept to a minimum due to chance of errors

Check Disbursements ‐ Centralized

• Checks are issued at the district level

82

– Requests for checks should be submitted according to timelines

– Sufficient funds must exist in the appropriate account(s)

© TASBO 2014

7/7/2014

42

Check Disbursements ‐ Decentralized

• District’s depository bank should be used

83

• A check issuance schedule should be established & communicated to campus staff

• Disbursement records must be maintained for five (5) years

© TASBO 2014

maintained for five (5) years

Payments to Employees

• Travel advances, if authorized from Activity Funds shall comply with IRS rules

84

Funds, shall comply with IRS rules– Advance checks within 30 days of travel

– Settlement and receipts required after travel

• No payments for services should be made to district employees via an Activity Fund check

All payments should be made by the Payroll Department

© TASBO 2014

– All payments should be made by the Payroll Department

– Overtime, if appropriate, may be charged to the Activity Account, too

7/7/2014

43

Payments to Non‐Employees (Vendors)

• Payments for contracted services:– A SSN or TIN is required – W‐9 Form

85

– A SSN or TIN is required W‐9 Form

– 1099 issues if > $600 per calendar year (exception: $20 for Royalties)

• Other requirements may exist – consult with your business office– Fingerprinting of contractor if working directly with

students

© TASBO 2014

students

– Certificate of Insurance

– Felony Conviction Notice

– Conflict of Interest Questionnaire

Other Issues

• Donations

86

– Donations may require Board approval

• Equipment purchases

– Assets over $500 may require a fixed asset tag

• Insurance coverage for theft fraud and

© TASBO 2014

Insurance coverage for theft, fraud and dishonest acts is recommended

7/7/2014

44

Other Issues

• Transfers between Activity AccountsC A ti it F d d b th

87

– Campus Activity Funds – as approved by the Principal

– Student Activity Funds – as approved by the student officer(s), sponsor, and Principal

– When transfers as loans occur, the school district should ensure that appropriate

© TASBO 2014

pp papprovals have been received and that the loans are repaid by the end of the school year in which the loan was granted. (FASRG)

Recordkeeping Requirements

• All receipt books, deposit slips, and h k t b i t i d f dit 5

88

checks must be maintained for audit – 5 years

• Supporting documentation for Fund Raisers:– Fund Raiser authorization form

© TASBO 2014

– Fund Raiser Profit/Loss Statement (Recap)

– Fund Raiser Collections Record

– Fund Raiser Merchandise Distribution Log

7/7/2014

45

PETTY CASH MANAGEMENT89

© TASBO 2014

Petty Cash Accounts

• A petty cash fund may be established at th di ti f th i i l f th

90

the discretion of the principal for the purchase of small, miscellaneous items. Disbursements from petty cash funds should not exceed the school district's preset limit for petty cash purchases, and

© TASBO 2014

employee and other checks should not be cashed from petty cash funds. (FASRG)

7/7/2014

46

Petty Cash Voucher

I have received $__________ from the petty cash account for the purpose of purchasing the

item(s) described below:

___________________________________________________________________________

___________________________________________________________________________

Account to be charged: ________________________________________________________

I am aware that I will need to submit all sales receipts*, plus any change to the petty cash clerk

as soon as possible after the purchase, but not later than 5 working days.

© TASBO 2014

_______________________________ _______________________

Signature of Purchaser Date

Petty Cash Voucher Settlement

FOR OFFICE USE ONLYO O C US O

Cash Issued in Advance: $_________Receipt(s) Total: $_________Cash returned: $_________Total Expense: $_________

© TASBO 2014

7/7/2014

47

Petty Cash Monitoring

• Petty Cash must always be in balance

93

– Example: $200 petty cash fund

$80 Cash$120

Receipts$200 Petty Cash Fund

© TASBO 2014

Payments with Petty Cash

• If Petty Cash payments are authorized with Activity Funds the following

94

with Activity Funds, the following procedures should be adhered to:– Use for small, miscellaneous purchases only

– Do not exceed spending limit set by district, if any

– Obtain appropriate prior approvals

– Ensure that funds exist in the appropriate account

© TASBO 2014

prior to the expense

– Collect and retain original receipts

– Replenish the petty cash account as needed

7/7/2014

48

Petty Cash Reimbursement Form

• When the receipt total is insufficient to operate the petty cash fund or at the

95

operate the petty cash fund, or at the preset limit, a Petty Cash Reimbursement form should be submitted to convert the receipts to more cash.

• The appropriate account codes should be expensed for the petty cash receipts

© TASBO 2014

expensed for the petty cash receipts.

• Sample LISD Petty Cash Reimbursement form

Petty Cash Reimbursement Form

Campus Date

Vendor Name Vendor #

Receipt # Budget Code Amount

© TASBO 2014

Total Reimbursement $

Campus Admin. Date:

Business Mgr. Date:

7/7/2014

49

Recommended Forms

• Petty Cash Voucher

97

– Records the transaction

• Petty Cash Reimbursement Form

– Replenishes cash & posts expenses to appropriate budget codes

© TASBO 2014

Account codes &Account codes & budget monitoring& amendments

© TASBO 2014

7/7/2014

50

Financial Accountability System Resource Guide (FASRG)

–Created by TEA

–11 Modules: FAR, Budgeting, Purchasing, Auditing, SBDM, Accountability, Data Collection, Management, SCE, GASB 34, and Dropout Audit

–http://ritter.tea.state.tx.us/school.finan

© TASBO 2014

p // /ce/audit/resguide14/far/FAR.pdf

– FAR Module ‐ Contains all account codes and account code matrices

Navigating to the FASRG

Click on Administrators

Click on Financial Audits

Click on Financial Accountability

System Resource Guide (FASRG)

© TASBO 2014

Once you get there….set a Favorites link on your computer for future use.

7/7/2014

51

Financial Accountability System Resource Guide (FASRG)

• VERSION 14.0 ‐ January 2010• What's New• Addendum ‐ New Account Codes Update ‐May 23, 2011• Module 1 Financial Accounting and Reporting (FAR)• Module 1 Financial Accounting and Reporting (FAR)

Module 1 FAR Appendices

Module 2 Budgeting

Module 3 Purchasing

Module 4 Auditing

Module 5 Site Based Decision Making• Module 6 Accountability

Module 7 Data Collection & Reporting

© TASBO 2014

Module 8 Management

Module 9 State Compensatory Education

Module 10 Special Supplement‐Charter Schools

Module 11 Special Supplement‐Non‐profit Charter School Chart of Accounts

Exhibit 2. Account Code Structure

© TASBO 2014

7/7/2014

52

Account Code Determination

• Question: How is the expenditure fi d?financed?

• Answer: Fund Code

© TASBO 2014

• Example: General Fund – Fund 199


• Question: Why was the expenditure d ?made?

• Answer: Function Code

© TASBO 2014

• Example: Instruction – Function 11

7/7/2014

53


• Question: What was purchased?

• Answer: Object Code

• Example: Supplies Object 6399

© TASBO 2014


• Question: Where is the beneficiary of the dit l t d?expenditure located?

• Answer: Organization Code

© TASBO 2014

• Example: High School ‐ 001

7/7/2014

54


• Question: In which fiscal year did the t ti ?transaction occur?

• Answer: Fiscal Year Code

© TASBO 2014

• Example: 2013‐2014 – Fiscal Code 4


• Question: What is the particular need of ifi t f t d t ?a specific set of students?

• Answer: Program Intent Code (PIC)

© TASBO 2014

• Example: Special Education – PIC 23

7/7/2014

55

Common Fund Codes

• General Fund 199• Title I, Regular 211• Title I, Migrant 212• Drug & Free Schools 204• Pregnancy Related Services 394• Accelerated Reading 404• Helpful Hint:

– 1xx – General Funds2xx Federal Funds/Grants

© TASBO 2014

– 2xx – Federal Funds/Grants– 3xx‐4xx – State Funds/Grants

Function Codes – Campus related

• Instruction 11

Lib & M di S i 12• Library & Media Services 12

• Staff Development 13

• Campus Administration 23

• Counseling Services 31

• Health Services 33

• Co/Extra‐curricular 36

© TASBO 2014

• Community Services 61

• Note: FAR functions include “Costs to Include” and “Costs to Exclude” table

7/7/2014

56

Quiz: Function 11 or 36?

• Q. When should I use function 11 for the band program?band program?

• Answer: Expenses related to direct classroom instruction, such sheet music for band class and band instruments

• Q. When should I use function 36 for the band program?

© TASBO 2014

band program?

• Answer: Expenses related to competitive events. Expenses include band uniforms and travel to UIL events (meals, lodging, etc.)

Object Codes

• Salaries ‐ 6100’s– 6112 Substitute Teachers (not aides)( )

– 6119 Professional Staff Salaries

– 6122 Substitute, Support Staff (aides)

– 6129 Support Staff Salaries

• Contracted Services ‐ 6200’s– 6219 Professional Services

– 6249 Repairs

6239 Education Service Centers

© TASBO 2014

– 6239 Education Service Centers

– 6291 Consultants

– 6299 Other Contracted Services

7/7/2014

57

Repairs and Rentals

• Repairs – Object 6249– This code is used to classify expenditures/expensesThis code is used to classify expenditures/expenses for normal contracted maintenance and repair of items,, including parts and labor.

– Also includes: software upgrades and maintenance agreement fees.

• Rentals – Object 6269– Includes rental of equipment, vehicles, furniture,

© TASBO 2014

Includes rental of equipment, vehicles, furniture, grounds, and space in buildings (such as auditorium)

• Note: Most FAR object codes include expanded definitions – Example Object Code 6249

Quiz: Object Code 6219, 6291 or 6299?

• Q. When should I use object code 6219?

• Answer Professional services (licensed or• Answer: Professional services (licensed or registered contractor)


• Answer: Consultant (best practices or strategic)

Q Wh h ld I bj t d 6299?

© TASBO 2014


• Answer: Other Consultants (such as Staff Development or supplemental staff)

7/7/2014

58

Which object code should I use?6219, 6291, or 6299

• According to the FASRG, use of 6219:• This code is used to classifyThis code is used to classify expenditures/expenses for professional services rendered by personnel who are not on the payroll of the school district. Government Code 2254.002 defines professional services to be the following: – Architecture– Medicine (Physician or Professional nursing A ti ( dit i b l i bj t d

© TASBO 2014

– Accounting (audit services belong in object code 6212)

• These professionals are required to be licensed or registered with the state.


• According to the FASRG, use of 6291:

• This code is used to classify expenditures/expenses for y p pconsulting services.

• Consulting may involve the identification and cross‐fertilization of best practices, analytical techniques, change management and coaching skills, technology implementations, strategy development, or operational improvement.

• Consulting does not include a routine service/activity that is necessary to the functioning of a school district’s programs,

© TASBO 2014

such as hiring additional people on contract to supplement present staff. It also does not apply to services provided to conduct organized activities (such as training or other similar educational activities.)

7/7/2014

59


• According to the FASRG, use of 6299:

• This code is used to classify expenditures/expenses for miscellaneous contracted services not specified elsewhere.

© TASBO 2014

Object Codes

• Supplies ‐ 6300’s

– 6329 Reading Materials, Library Books

– 6339 Testing Materials

– 6399 Supplies

– Examples of 6399 Expenditures– Teaching and office supplies

© TASBO 2014

– Forms

– Postage

– AV supplies

– Software, single site license (less than $5,000 per unit)

7/7/2014

60

FASRG Local Options

• 6391‐6394 Reserved for Future State Definition – These codes are reserved for future state designation

and are not to be used by the school district.

• 6395‐6398 Supplies and Materials ‐ Locally Defined (Convert to Object Code 6399 for PEIMS) – These codes are used, at the option of the school

district, to classify supplies and materials. For PEIMS, these accounts are converted to Object Code 6399.

• R 6399 General Supplies h d d l f d / f

© TASBO 2014

– This code is used to classify expenditures/expenses for those items of relatively low unit cost (even though used in large quantities) necessary for the instruction process and/or for administration.

Object Codes

• Travel & Misc. Expenditures ‐ 6400’sff l– 6411 Staff Travel

– 6412 Student Travel

– 6419 Non‐employee Travel

• School Board Members

• Parents

6495 Dues

© TASBO 2014

– 6495 Dues

– 6499 Miscellaneous Expenses

7/7/2014

61

Quiz: Object 6411 or 6412?

• Q. What objects should I use for a field trip to the zoo if we are paying for students, to the zoo if we are paying for students, teachers and parents?

• Answer: Use all three object codes.– Student entry fees – 6412– Teacher entry fees – 6411– Parent entry fees – 6419

© TASBO 2014

• Note: Most FAR object codes include expanded definitions – Example Object Code 6412

Object Codes – Staff & Student Travel

• Employee Travel– Cost of transportation, meals, room, registration p , , , gfees, and other expenses associated with traveling on official school business.

– Any travel reimbursed from state funds and federal funds that are received from the Texas Education Agency must comply with the general appropriations act. (Refer to TEA Letter ref Travel Reimbursements)

• Student Travel

© TASBO 2014

– Cost of transportation (rental of vans, buses and other vehicles), meals, participation fees, room, and other expenses associated with students traveling for school sponsored events.

7/7/2014

62

Object Codes ‐ Dues

• Dues – Object Code 6495 (New in 2008‐09)09)

– This code is used to identify expenditures/expenses for dues paid to clubs, committees, or other organizations. Examples of organizations are TASA, TASP, TASB Li Cl b R t Cl b l l h b

© TASBO 2014

TASB, Lions Club, Rotary Club, local chambers of commerce and other associations.

Object Codes – Misc Expenses

• Miscellaneous Expenses – Object Code 6499This code is used to classify– This code is used to classify expenditures/expenses for all other operating costs not mentioned above. This account includes: • Fees (not associated with travel)

• Awards

• Bid notices

© TASBO 2014

Bid notices

• Graduation expenses

• Food/refreshments for school‐related meetings

• Newspaper advertisements, etc.

7/7/2014

63

Object Codes

• Equipment ‐ 6600’s

– 6639 Equipment with unit cost > $5000

– 6649 Dependent upon district’s capitalization policy ‐ usually $500 ‐ $4999

© TASBO 2014

Organization Codes

• Campuses

– 001, 002, etc. High School

– 041, 042, etc. Middle School

– 101, 102, etc. Elementary

– 699 Summer School

• Departments

© TASBO 2014

Departments

– 7XX through 9XX

7/7/2014

64

Program Intent Codes (PIC)

• 11 Basic Program

• 21 Gifted and Talented

• 22 Career & Technology

• 23 Special Education

• 25 Bilingual & ESL

• 24 ‐ 30 Compensatory Education (except 25)

31 Hi h S h l All t t

© TASBO 2014

• 31 High School Allotment

• 91 Athletics & Related Activities

• 99 Undistributed

Program Intent Codes (PIC)

• 32 Prekindergarten

• 33 Prekindergarten, Special Ed.

• 34 Prekindergarten, Compensatory

• 35 Prekindergarten, Bilingual

© TASBO 2014

PIC 33, 34 and 35 are effective 2013‐2014

7/7/2014

65

Chart of Accounts

• Many districts have a Chart of Accounts ith th i l l t d t t

129

with their local account code structure

• Sample – Lackland ISD Chart of Accounts

© TASBO 2014

Quiz: What is the Account Code?

• Q. Textbooks for Gifted and Talented students at an elementary school?students at an elementary school?

• A. ______________________________

• Q. Snacks for HS special education teachers attending a staff development session?

• A. ______________________________

Q T l f MS t d t

© TASBO 2014

• Q. Travel expenses for MS students attending UIL competition?

• A. ______________________________

7/7/2014

66

Monitoring & Amending the Budget

• Expenditure & encumbrance reports should be reviewed regularlyreviewed regularly– Appropriations – Budgeted amount (usually a negative number)

– Encumbrances – Obligations made via a purchase order or contract

– Expenditures – Payments made to vendors

Balance Available funds (usually a negative

© TASBO 2014

– Balance – Available funds (usually a negative number)

• Appropriations – Encumbrances – Expenditures = Balance

Sample Expenditure Report(1) (2) (3) (4)

fund func obj sobj org pgm fscl_yr ed_spanproj_dtl descr Approp. Encumbrance Expenditure Balance199 11 6239 00 101 99 3 0 00 ESC, EDUC RESOURCES CO-OP -$2,800 $0 $2,107 -$693199 11 6249 00 101 99 3 0 00 REPAIRS, EQUIPMENT -$600 $66 $160 -$375199 11 6269 00 101 99 3 0 00 RENTALS, COPIER -$10,000 $149 $9,403 -$448199 11 6339 00 101 25 3 0 00 TESTING MATERIALS, ESL -$500 $0 $58 -$442199 11 6339 00 101 21 3 0 00 TESTING MATERIALS -$498 $0 $480 -$18199 11 6339 00 101 21 3 0 00 TESTING MATERIALS -$498 $0 $480 -$18199 11 6399 00 101 99 3 0 00 GENERAL SUPPLIES (ELEM) -$31,500 $2,530 $28,867 -$103199 11 6399 99 101 99 3 0 00 INVENTORY ITEMS/ELEM -$10,000 $0 $5,877 -$4,123199 11 6399 00 101 23 3 0 00 SUPPLIES, SPEC. EDUC. -$8,500 $754 $5,346 -$2,401199 11 6399 41 101 11 3 0 00 SUPPLIES, ART -$5,200 $1,788 $3,124 -$288199 11 6399 01 101 99 3 0 00 SUPPLIES, PRINTER CARTRIDGES -$5,000 $0 $4,973 -$27199 11 6399 42 101 11 3 0 00 SUPPLIES, MUSIC -$2,000 $0 $1,903 -$97199 11 6399 43 101 11 3 0 00 SUPPLIES, PE -$2,000 $0 $1,697 -$303199 11 6399 01 101 23 3 0 00 FURNITURE, SP. ED. -$1,000 $0 $210 -$790199 11 6399 00 101 21 3 0 00 SUPPLIES, G/T -$702 $0 $701 -$1199 11 6412 01 101 99 3 0 00 FIELD TRIPS/PREK - 6TH GRADE -$4,500 $0 $3,634 -$866199 11 6412 00 101 21 3 0 00 TRAVEL, STUDENTS, G/T -$1,000 $0 $321 -$680199 11 6412 00 101 23 3 0 00 TRAVEL, STUDENTS, SP.ED. -$200 $0 $61 -$139199 11 6499 01 101 99 3 0 00 AWARDS, STUDENTS -$2,000 $95 $1,651 -$254199 11 6649 00 101 99 3 0 00 EQUIPMENT, GENERAL -$41,447 $26,164 $12,121 -$3,162

-$129,447 $31,545 $82,695 -$15,207

© TASBO 2014

Notes:(1) Appropriation - Budgeted amount for line-item. The appropriation is a "credit" so it is stated as a minus (-) which means that there is money allocated.(2) Encumbrance - Amount of funds that have been reserved via purchase order, but the goods and/or services have not been received and/or paid.(3) Expenditure - Amount of funds that have been paid for goods and/or services received. (4) Balance - Amount of funds left to be spent. Calculated as: column (1), less columns (2) & (3) = column (4). A minus (credit) means that money exists in

the account. An amount without a minus means that the account is overdrawn.

7/7/2014

67

Quiz: How much $$ do I have?

• Q. Why was the balance in my supply account $500 this morning and now it’s account $500 this morning and now it s $450 even though I haven’t submitted any additional requisitions?

• A. The amount of money in any given account can change from moment to moment depending upon the following:– Manual system of POs

© TASBO 2014

Manual system of POs– Checks are posted to the general ledger (Invoice amount is greater than PO amount)

– Budget change was posted to the general ledger

Monitoring & Amending the Budget

Budget transfers/amendments should be d th d iprocessed as the need arises.

– Budget transfers – usually within the same function

– Budget amendment – across functions

• Must be approved by the School Board

© TASBO 2014

• Plan ahead due to the School Boarding meeting schedule

7/7/2014

68

Purchasing:Purchasing:from requisitions to purchase orders

© TASBO 2014

State Laws

• Texas Education Code 44.031 (a) states th t ll t t t t t f th

136

that all contracts, except contracts for the purchase of produce or vehicle fuel, valued at $50,000 or more in the aggregate, for each 12‐month period are to be made by the method that provides

© TASBO 2014

the best value to the district. (FASRG)

• Process may take 1‐2 months.

7/7/2014

69

Competitive Procurement Options

• Competitive bidding • Competitive sealed proposals • Request for proposals, for services other than construction

services • Inter‐local contracts • Design‐build contracts • Contract to construct, rehabilitate, alter, or repair facilities

that involves using a construction manager; or • Job order contract for the minor construction, repair,

rehabilitation or alternation of a facility

© TASBO 2014

rehabilitation, or alternation of a facility • The reverse auction procedure as defined by Section

2155.062(d), Government Code • The formation of a political subdivision corporation under

Section 304.001, Local Government Code

FASRG

Competitive Bidding

• Formal process to obtain the lowest “practical” price

• The competitive bidding process requires that bids be• The competitive bidding process requires that bids be evaluated and awards made based solely upon bid specifications, terms and conditions contained in the request for bids document, and according to the bid prices offered by vendors and pertinent factors that may affect contract performance. – Does not allow for negotiation of proposal terms or prices after

© TASBO 2014

Does not allow for negotiation of proposal terms or prices after the bid opening

FASRG

7/7/2014

70

Competitive Sealed Proposals

• Alternative to Competitive Bidding

• The terms and conditions of competitive sealed proposals are identical to those for competitive bidding except that an important difference between competitive sealed proposals and competitive sealed

© TASBO 2014

bidding relates to the finality of initial offers.

– May negotiate terms of proposal and price after the proposal opening

FASRG

RFP (Request for Proposals)

Mechanism to solicit competitive proposals. It must contain the following:

• Determination by board of trustees that this method will provide the best• Determination by board of trustees that this method will provide the best value for the district must be done first, if a construction contract

• Newspaper advertisement • Notice to proposers • Standard terms and conditions • Special terms and conditions • Scope of work

– − Scope and intent – − Definitions and applicable documents

Requirements

© TASBO 2014

– − Requirements – − Quality assurance

• Acknowledgment form/response sheet • Felony conviction notice • Contract clause

FASRG

7/7/2014

71

Inter‐Local Contracts/Agreements

• Contract or agreement with another local government or with the state or a state agency to purchase goods and any g y p g yservices reasonably required for the installation, operation, or maintenance of the goods. Requirements include:

– Authorization by the governing body of each party to the contract

– Statement of the purpose, terms, rights and duties of the contracting parties

– Specification that each party paying for the performance of governmental functions or services must make those payments

© TASBO 2014

g p yfrom current revenues available to the paying party

• Examples:

– Insurance

– Supplies and materials

FASRG

Competitive Procurement Exemptions

• Sole Source ‐ the item is only available from onesource– Identification and confirmation that competition in

providing the item or product to be purchased is precluded by the existence of a patent, copyright, secret process or monopoly;

– A film, manuscript, or book; – A utility service, including electricity, gas, or water; and– A captive replacement part or component for equipment.

• Note: The district must retain documentation from

© TASBO 2014

• Note: The district must retain documentation from the vendor which clearly delineates the reasons which qualify the purchase to be made on a sole source basis.

FASRG

7/7/2014

72

Price Quotes

• Prior to June 1, 2009, districts were i d t bt i th (3) itt i

143

required to obtain three (3) written price quotes for purchases between $10K & $25K in the aggregate.

– This law has been repealed

• Local district policy or procedures may

© TASBO 2014

Local district policy or procedures may still require written price quotes to obtain the best price & value

FASRG

School Board Policy – CH Local

• Lackland ISD Sample Language– The Board shall not be responsible for debts incurred

144

by persons or organizations not directly under Board control. Persons making unauthorized purchases shall assume full responsibility for all such debts.

– All purchase commitments shall be made by the Superintendent or designee on a properly drawn and issued purchase order, in accordance with administrative procedures.

– District employees shall not be permitted to purchase

© TASBO 2014

supplies or equipment for personal use through the District’s business office.

7/7/2014

73

Dallas ISD CH Local

Policy Language Response

What is the threshold at which the School $What is the threshold at which the School Board must approve a purchase commitment in your district?

$ _______________

Are purchase orders required for all purchases?

( ) Yes ( ) No

Are employees allowed to make personal purchases through the business office?

( ) Yes ( ) No

© TASBO 2014

Does your school district have written administrative procedures related to purchasing?

( ) Yes ( ) No

Purchasing Ethics

• Purchasing personnel and school district staff face the difficult task f d l i d d

146

of developing good vendor relations and encouraging vendor competition while avoiding even the appearance of favoritism or other ethical misconduct. (FASRG)

• Penalties for violations of purchasing laws and ethics which may include criminal prosecution and loss of employment

© TASBO 2014

and loss of employment opportunities

7/7/2014

74

Vendor Selection/Requirements

• Each school district shall have a process to select vendors and maintain anto select vendors and maintain an approved vendor list.– Local procedures should establish how to add new vendors

• Texas Education Code 44.031 states that in determining contract awards to

© TASBO 2014

in determining contract awards to vendors, the district shall consider 8 criteria.

FASRG

Vendor Award Criteria

The district must consider all of the following according to state law:

1)The purchase price1)The purchase price 2) The reputation of the vendor and of the vendor’s goods and services 3) The quality of the vendor’s goods or services 4) The extent to which the goods or services meet the district’s needs 5) The vendor’s past relationship with the district 6) The impact on the ability of the district to comply with laws and rules

relating to historically underutilized businesses 7) The total long‐term cost to the district to acquire the vendor’s goods or

services

© TASBO 2014

8) Any other relevant factor specifically listed in the request for bids or proposals. Factors that a school district may consider under this criteria would include:

– − Vendor response time – − Compatibility of goods/products purchased with those already in use in the district

FASRG

7/7/2014

75

Vendor Relations

• In centralized purchasing, the purchasing d t t ll i ibl f ll

149

department usually is responsible for all vendor contact. In this environment, principals, department heads or staff may communicate with vendors only through the purchasing department.

© TASBO 2014

Vendor Gifts

• School district officials and employees cannot accept anything of value from a vendor, such as personal gifts or gratuities, which may be construed to have been given to influence the purchasingbe construed to have been given to influence the purchasing process. Although such practices may be legitimate and generally accepted in the private sector, giving and receiving gifts in the public sector may constitute a violation of law.

• Examples of potential gifts:– Meals

– Trips

– Tickets for entertainment

© TASBO 2014

– Gifts of any value

• Note: “Gift to a Public Servant” is a Class A misdemeanor offense if the recipient is a government employee who exercises some influence in the purchasing process of the governmental body.

FASRG

7/7/2014

76

Purchase Requisitions

• A requisition is an internal document by which a campus or department of the

151

which a campus or department of the district requests the purchasing department to initiate a purchase order. It is a request generated manually or electronically (through use of automated systems) for the purchase of supplies services equipment

© TASBO 2014

purchase of supplies, services, equipment, etc. (FASRG)

• Requisitions should not be sent to vendors.

Warehouse Requisitions

• Some districts keep inventories of office d t hi li d t i l i

152

and teaching supplies and materials in a central warehouse.

• If a warehouse exists, purchases must be made through the warehouse rather than an outside vendor.

© TASBO 2014

7/7/2014

77

Requisition Review & Approval

• Requisitions should be 153

reviewed for the following:• Accuracy • Availability of funds• Proper signatures • Adequate description

© TASBO 2014

• Adequate description • Proper account coding • Overall completeness

Purchase Orders

• Serve as a formal order for goods, materials and/or services from a vendor.

154

and/or services from a vendor.

• A purchase order, once approved, is a binding commitment for a district to remit payment to the vendor after the item(s) and an invoice are received by the district. (FASRG)

• Typically, PO’s are distributed by the Purchasing [Business] department to vendors

© TASBO 2014

[Business] department to vendors.

• A blanket purchase order is issued to a pre‐approved vendor authorizing purchases from that vendor over a period of time.

7/7/2014

78

Blanket (Open) Purchase Orders

• A blanket purchase order is issued to a pre‐approved vendor authorizing purchases from that vendor over

i d f ia period of time. • Blanket purchase orders are valuable because they

allow the purchase of items quickly. Both paperwork and related processing costs usually are reduced by blanket purchase orders.

• However, blanket purchase orders must follow certain criteria: pre‐qualification of vendors, limitation on the

i f h ( ll $500

© TASBO 2014

maximum amount for purchases (usually up to $500 per month per vendor), a specific time frame for purchases covered by the blanket purchase order (usually one month), and identification of authorized purchasers.

Contents of Requisition & PO

REQUISITIONSD i i f i

PURCHASE ORDERSV d d dd

156

• Description of items

• Quantity needed

• Suggested vendor (should be from the district’s approved vendor list)

• Vendor name and address • Price (per unit and in

total) • Payment terms • Discounts, if any• Transportation

arrangements • Other pertinent factors

© TASBO 2014

• Account code to be charged

psuch as delivery destination

• And, all requisition contents

7/7/2014

79

Receiving Goods

• Centralized Receiving– Most commonly used in school districts

157

Most commonly used in school districts

– One point of receiving, usually at a warehouse

– Goods are counted and verified, then delivered to the originating campus/department

• Decentralized Receiving– Goods are received at the campus or department

B d f ifi ti li ith /d t t ff

© TASBO 2014

– Burden of verification lies with campus/dept. staff

• Receiving Report sent to Business Office for payment

Paying the Invoices

• A 3‐Way Match is required for payment of goods and services:

158

goods and services:– Purchase Order

– Invoice

– Receiving Report

• Unless all 3 match, the payment cannot b d

© TASBO 2014

be made

• Audit exception may arise if…– Invoice date is BEFORE the purchase order

7/7/2014

80

Accounts Payable 3‐Way Match

• Purchase Order

1

• Receiving Report

2• Invoice

3

159

Unless all 3 match, the payment cannot be made

Purchasing FlowchartTeacher

(Originator)

The Principal will valuate if buying that item is an urgency or if a transfer from another

If there is not enough money in that function:

The principal will approve or deny the purchase based on

d i d d h k function needs to be submitted to the board. academic needs and check with the book keeper the budget assigned for that

function.

The principal notified the teacher that the purchase can not be

The Campus Book Keeperwill buy the item using the

district system (which shows a li t ith th th i d d

If the amount is more than $50 usd thenThe book keeper will cut the check to be signed by the principal and the assistant

principal. Using the Petty Cash Fund

If the transfer is approved

If the transfer is not approved

If the amount is less than $50 usd then

If there is enough money in the funtionand

160

The receipt is printed and /or filed.

pexecuted at that time

Once the product has been selected, a purchase order is generated on the system.

The vendor will send the item to the district’s warehouse and the

invoice to central office.

list with the authorized vendorsand the products offered ).

The warehouse sends the item to the campus and the system deducts the amount

in the system and generates a receipt.

A campus employee or the teacher will be able to buy the item directly from the store by an authorized vendor.

Fund

7/7/2014

81

Accounts Payables at Year‐End

Good received after July y1st - Next school year expense

Goods received on or before June 30th - Current year expense paid from

© TASBO 2014

year expense, paid from accounts payable account in Next Year

Purchasing with Federal Funds

• Funds must be expended for reasonable and necessary costs in conducting grant activities. Reasonable means a cost is consistent with prudent business practice and comparable to current market value. Necessary means the cost is essential for you to accomplish the objectives of the project.

• All costs must be properly supported by the original source documentation (i.e., invoices, receipts, purchase orders, travel vouchers) to be reimbursable by TEA.

• Your organization must comply with the applicable Federal cost

© TASBO 2014

principles in expending grant funds.

• Refer to the TEA Guidelines for Related to Specific Costs (June 2013)

7/7/2014

82

TEA Guidelines Related to Specific Costs

• Guidelines included in this document i l d b t t li it d tinclude, but are not limited to:

– Awards for Recognition & Incentives

– Corporate Credit Cards

– Field Trips

– Food & Beverage Costs

© TASBO 2014

Food & Beverage Costs

– Travel Costs

What’s New….Guidance Related to Conferences and Meeting (Food)

• On May 15, 2013, the USDE issued l if i id h f d l tclarifying guidance on how federal grant funds may be used to pay for conferences and meetings.

– TEA has updated it’s cost guidelines to align with this guidance – effective 2013‐2014

© TASBO 2014

• FAQ is posted on the TEA website

TEA Letter: May 24, 2013

7/7/2014

83


• FAQ Sample Questions:

– (Q) May grantee use federal funds to host a meeting or conference?

– (A) Yes, if doing so is:

• Consistent with approved application

• Purposes directly relevant to program

© TASBO 2014

• Reasonable and necessary to achieve goals



• FAQ Sample Questions:(Q) Wh t i h ti ti– (Q) When a grantee is hosting a meeting, may the grantee use federal funds to pay for food, beverages or snacks?

– (A) Rarely – must make a compelling case (high burden of proof it was necessary)

• Other options include:

© TASBO 2014

– Structure agenda so attendees can purchase their own food, beverage or snacks.

– Plan the meeting at a location that provides easy access to food and beverages.


7/7/2014

84



– (Q) When a grantee is hosting a meeting (related to a federal grant), may the grantee use state or local funds to pay for food, beverages or snacks?

– (A) LEAs should follow local policies but the f ll i li

© TASBO 2014

following applies:

• The LEA should make clear through a written disclaimer (e.g. note on agenda) that federal funds were not used for the cost of food.




– (Q) When a grantee is hosting a meeting (related to a federal grant), may the grantee provide participants an option to pay for their food (e.g. box lunches)?

– (A) Yes. LEAs may offer participants the ti f i f f d d k

© TASBO 2014

option of paying for food and make arrangements to make the food available at the meeting.


7/7/2014

85

What’s New….Guidance Related to Capital Outlay

• Effective for grants for 2013‐2014:

– LEAs will no longer be required to budget purchases of items that make up a “complete set” in a class/object code 6600 when the cost of the set exceeds $5,000.

• Example: Set of iPads that exceeds $5,000 would typically be budgeted in a 63XX object code (or

© TASBO 2014

typically be budgeted in a 63XX object code (or other non‐asset object code).

TEA Guidance: May 13, 2013

Sample Guidelines – Field Trips

• The field trip must support Texas Essential Knowledge and Skills (TEKS), must be reasonable in cost, and must be necessary to accomplish the objectives of the grant programnecessary to accomplish the objectives of the grant program.

• The field trip must also appear as a part of the teacher’s lesson plans.

• For audit purposes, your organization must maintain documentation of the field trip – Destination of each field trip – Costs associated with each field trip – Objectives to be accomplished from conducting the field trip

© TASBO 2014

– Teacher’s lesson plan and follow‐up activities

• Sample Request for Educational Field Trip form

7/7/2014

86

Use of Purchasing Cards (P‐Cards)

• Why do school districts use P‐Cards?Top reason: Save Money!

171

– Top reason: Save Money!

– On average a PO costs $75 to generate. Wow!!!

• Best Practices include:– Procedures manual & training

– Separation of duties – Issuing cards and reconciling charges

© TASBO 2014

reconciling charges

– Cardholder turns in all detailed receipts

– Reviewer monitors charges and compliance with procedures

Control Environment for Purchasing

• Expenditure of public money requires a strong control environment. – Campus or department initiation and approval of order

– Purchasing department approval of purchase– Segregation of duties in purchasing, accounting,and receiving

– Control over receiving and distribution of goodsV ifi ti f i i 3 t h i t

© TASBO 2014

– Verification of invoices – 3‐way match prior to payment

– Internal/External review of purchasing by auditors• Every PO may be selected for audit – so every PO must be perfect!

7/7/2014

87

Records ManagementRecords Management &

Retention

© TASBO 2014

Record Retention Laws & Policies

• Local Government Records Act – 3 Requirements

174

Requirements

– Records Retention Policy

– Appoint Records Management Officer

– Maintain Records Retention Schedules

• School Board Policies – CPC Legal and Local

© TASBO 2014

– Defines what a “local government record”

– Outlines school personnel responsibilities

– Storage and destruction of records

7/7/2014

88

Duties of the school board/supt.

• Develop policies to manage the records t f th di t i tmanagement program of the district

• Appoint a Records Management Officer (RMO)

© TASBO 2014

Duties of the RMO• In implementing the Local Government Records Act, the records management officer shall:shall: – Develop policies and procedures for the District’s records

management program.– Administer the records management program and provide assistance

to the custodians in order to reduce costs and improve record‐keeping efficiency.

– In cooperation with the custodians of records, prepare and file records control schedules, amended schedules, and lists of obsolete records, as required by the Local Government Records Act.

– In cooperation with the custodians of records, prepare or direct the

© TASBO 2014

In cooperation with the custodians of records, prepare or direct the preparation of requests for authorization to destroy records, when such requests are required under the Local Government Records Act.

– In cooperation with the custodians of records, identify and take adequate steps to preserve District records of permanent value.

7/7/2014

89

Duties of the RMO

– In cooperation with the custodians of records, identify and take adequate steps to protect essential District records. In cooperation with the custodians of records ensure that the– In cooperation with the custodians of records, ensure that the maintenance, preservation, microfilming, destruction, or other disposition of records is carried out in accordance with the District’s records management program and legal requirements.

– Disseminate to the Board and custodians of records information concerning state laws, administrative rules, and government policies relating to the District’s records.

– In cooperation with the custodians of records, establish d t th t th h dli f d i i d

© TASBO 2014

procedures to ensure that the handling of records is carried out with due regard for the duties and responsibilities of custodians that may be imposed by law and the confidentiality of information in records to which access is restricted by law.

Local Gov’t Code 203.023

Duties of the Campus/Department

• Identify a Records Custodian. • The duties of the Records Custodian is to ensure compliance with

th di t i t’ d t lthe district’s records management plan• Ensure that all records are covered by approved retention

schedules• Monitor the different forms that are utilized on

campus/department to conduct regular business and forward new forms (as created) to the Records Management Officer

• Coordinate the campus/department records management program• Ensure that a regular, systematic file purging and rotating system is

established

© TASBO 2014

established.• Identify all records by position, title or office, rather than an

individual’s name• Assist the Records Management Officer with acquisition of records

maintained at the campus/department level to comply with a records request

7/7/2014

90

What is a Local Government Record?

• Any document, paper, letter, book,h t h d id

179

map, photograph, sound or videorecording, microfilm, magnetictape, electronic medium, or otherinformation‐recording medium,regardless of physical form orcharacteristic and regardless ofwhether public access to it is openor restricted under the laws of the

© TASBO 2014

state, created or received by theDistrict or any of its officers oremployees, pursuant to law or inthe transaction of public business.

What is NOT a Record?

• Extra identical copies (convenience i )

180

copies)

• Notes, journals, diaries, and similar documents created by a District officer or employee for his or her own personal convenience.

© TASBO 2014

• Blank forms

7/7/2014

91

TSLAC

• Texas State Library and Archives CommissionArchives Commission

– “Our principal role at State and Local Records Management is to provide support services to Texas state agencies and local governments in their efforts to

© TASBO 2014

g ffcomply with state records management laws.” TSLAC

– www.tsl.state.tx.us

TSLAC Schedules

• Twelve (12) retention schedules with approximately 1500 record series, include minimum retention

i d f dperiod for records– Four (4) are common to School Districts

• Schedule EL – Elections & Voter Registration (4/3/2011)• Schedule GR – All Local Governments (4/3/2011)• Schedule SD – Public School Districts (8/14/2011)• Schedule TX – Taxation (4/3/2011)

• Many records maintained by public school districts are includable among the general administrative, financial, and personnel record

© TASBO 2014

g g , f , pseries in Local Schedule GR, especially those relating to grant allocations, funding, and reporting. In any instances of conflict between retention periods established in this schedule and in Local Schedules GR or TX, the retention periods in this schedule [Schedule SD] shall prevail. TSLAC

7/7/2014

92

Excerpt from SD Schedule

SD3550-01 AGENCY FUND

ACCOUNTINGAny accounts payable, accounts receivable or ledgers and journals

FE + 3

Retention Note: Compare item numbers GR1025 26 GR1025 27ACCOUNTING

RECORDS receivable, or ledgers and journals used to document the receipt and expenditure of local agency funds from clearing accounts that are custodial in nature (e.g., student picture accounts).

3 years.

numbers GR1025-26, GR1025-27, and GR1025-30 in Local Schedule GR. The minimum retention period for records of agency funds is an exception to the prevailing FE + 5 year retention period for school district financial records.

© TASBO 2014

Record Series “Minimum” Retention Period

Retention Periods

• The retention period for a record applies t th d dl f th di ito the record regardless of the medium in which it is maintained

– This includes electronic mail (e‐mail), websites and electronic publications.

• Unless otherwise stated, the retention

© TASBO 2014

,period for a record is in calendar years from the date of its creation.

7/7/2014

93

TSLAC Schedule SD Recent Changes

• Web Resources:SD R d f P bli S h l Di t i t– SD: Records of Public School Districts –Download: Word | PDF

– Schedule SD was recently updated, effective August 14, 2011. See what's new ‐Word | PDF

• Important Considerations

© TASBO 2014

Important Considerations– Many records were reduced from a life of seven (7) years to five (5) years

• Remove expired records for destruction process

Retention Schedules ‐ TSLAC

• Local Schedule SD – Updated August 2011

P 1 S d A d i R d

186

– Part 1 – Student Academic Records

– Part 2 – Family Educational Rights & Privacy Act

– Part 3 – Special Populations & Services

– Part 4 – Attendance Records

– Part 5 – Student Health Records

© TASBO 2014

– Part 6 – Instruction & Grade Reporting

– Part 7 – Discipline & Counseling Records

– Part 8 – Adult & Vocational Education Records

7/7/2014

94

Retention Schedules – TSLAC (con’t)

– Part 9 – Drivers Education Records

– Part 10 – Accreditation Records

187

Part 10 Accreditation Records

– Part 11 – Food Service Records

– Part 12 – Textbook Records

– Part 13 – Transportation Records

– Part 14 – School Safety Records

– Part 15 – Financial Records

© TASBO 2014

– Part 16 – Personnel & Staffing Records

– Part 17 – Miscellaneous Reports & Surveys

– Part 18 – Miscellaneous Records

ABBREVIATIONS USED

• AV ‐ As long as administratively valuable

188

• CE ‐ Calendar year end

• CFR ‐ Code of Federal Regulations

• FE ‐ Fiscal year end

• TAC ‐ Texas Administrative Code

© TASBO 2014

• US ‐ Until Superseded

• LA – Life of Asset

7/7/2014

95

Student Academic Records

• Cumulative Records – Grades PK‐8

189

– Date of WD + 5 years

• Academic Achievement Records – 9 to 12

– Permanent

© TASBO 2014

Student General Records

• Date of Birth DocumentationAd i i t ti l V l bl

190

– Administratively Valuable

• Custody Documents– Until student is 18 years of age

• Enrollment/registration form– Date of WD + 5 years

© TASBO 2014

• Parent Permission Forms – field trips– Until cessation of activity + 2 years

– Consider email notices, too

7/7/2014

96

Attendance Records

• Correspondence to/from parents concerning absences

191

concerning absences– Administratively valuable

• Attendance officer’s logs ref home visits– 2 years

• Transfers between districts

© TASBO 2014

– 5 years

• Attendance reports– 5 years

Student Health Records

• Accident reports5 2 ft 18 hi h i

192

– 5 years or 2 years after age 18, whichever is later

• Correspondence to/from parents – 2 years

• Cumulative health cards or records

© TASBO 2014

– Date of WD + 2 years

• Emergency Cards– Until superseded or WD

7/7/2014

97

Discipline Records

• Regarding Suspension, AEP, or Expulsion

193

– 5 years

• Other than the above

– Administratively valuable

• Guidance and Counseling records

Ad i i t ti l l bl

© TASBO 2014

– Administratively valuable

Instruction and Grade Books

• Grade Books1 ft t i AAR CR

194

– 1 year after entry in AAR or CR

• Grade Reports – Principal’s Report, Ranking, etc.– Administratively valuable

• Report Cards

© TASBO 2014

– 1 year after entry in AAR or CR

– At PK to 8 grades, if no CR keep Date of WD + 5 years

7/7/2014

98

Special Programs

• Special EducationGrades 9 12 Name address ID SSN and

195

– Grades 9 – 12 – Name, address, ID, SSN, and grades are Permanent

• Gifted & Talented

• Bilingual & ESL

• Dyslexia

S ti 504

© TASBO 2014

• Section 504

• State Compensatory Education– Generally: Cessation of Services + 5 years

Destruction of Records

• Unauthorized destruction is a Class A misdemeanor and

196

a Class A misdemeanor and certain circumstances a 3rd

degree felony (Penal Code)

• Anyone destroying local government records without legal authorization may also be subject to

© TASBO 2014

may also be subject to criminal penalties and fines.

7/7/2014

99

Destruction of Records

• District Control Schedules reflect retention periods

197

• District is responsible for destroying records at the end of the life of the record– Exception: Pending litigation

• Why destroy records?– Storage costs money– Liability for records not

© TASBO 2014

ydestroyed

• Some records are “exempt” from the destruction schedule

Destroying Special Education Records

• Prior to the destruction of any records in this record group the eligible student orthis record group, the eligible student or the parents of the student, as applicable, must be notified in accordance with federal regulation. – Website notice

Publication in local newspaper

© TASBO 2014

– Publication in local newspaper

– Notice to students/parents when leaving the school district during the term, end of term, or at graduation

7/7/2014

100

Communication skills

© TASBO 2014

Communication Skills

• Communication 101

–Communication basics

– Email etiquette

• Appearance (Image) – What We Wear

© TASBO 2014

7/7/2014

101

Communication Basics

• 55% Visual

– Eye contact

– Body language

– Appearance

• 38% Vocal

– Tone

© TASBO 2014

– Tone

• 7% Verbal

– Choice of words

Visual Communication

• Eye Contact

– Maintain eye contact to show interest

• Body Language

– Lean forward to appear approachable

– Good posture

– Animate yourself – Friendly expression

© TASBO 2014

– Animate yourself – Friendly expression

• Appearance

– Dress for YOUR job

7/7/2014

102

First Impressions

• It takes 3 seconds to make a First I iImpression

© TASBO 2014

Listening Skills

• We listen to….

– Obtain information

– Be understood

– For enjoyment

– Learn

• Studies have found that we remember

© TASBO 2014

Studies have found that we remember 25%‐50% of what we hear

Mind Tools

7/7/2014

103

Improve Your Listening Skills

• Look directly at the person speaking

• Eliminate any distractions

• Write down key information

• Repeat the information

© TASBO 2014

Email Etiquette

• Bloomberg Businessweek – How to C t E M il th t G t A tiCreate E‐Mails that Generate Action, 2009

– Subject line grabs attention

– Message is visually appealing

– Tailor your message to the recipient

© TASBO 2014

y g p

– Create your message with clear objective

Bloomberg BusinessWeek

7/7/2014

104

Email Subject Line

• Make sure that you include a subject line, oror– It could be treated as spam

• Avoid generic ones like:– Urgent

– Important

© TASBO 2014

• Make the reader want to open YOUR email


Email Message

• Make it easy to read• Get to the point• Get to the point• Use bullets to emphasize your words

• Highlight, bold, or italicize your key points

• Other helpful hints:

© TASBO 2014

– Keep it short– Keep it relevant– Remember that it is a “public record”


7/7/2014

105

Tailor E‐Mail Message to Recipient

• Apply the acronym KNOW

K Wh d d k b i– K What do your readers know about topic

– N What do they need to know to take action

– O What is their opinion on the topic

– W Who are they?

• Helpful hints:

© TASBO 2014

– Don’t oversend the message

• how many recipients?

– Be careful in “forwarding” emails


Create E‐Mail With Clear Objective

• Avoid miscommunication –Be Cleare Clear– Tell them where you stand –your opinion

– Tell them what you want them to do

– Tell them what’s in it for them

© TASBO 2014

• Know when it is best to pick up the phone, rather than to send an email

7/7/2014

106

Questions

© TASBO 2014

Presenter Contact Information

Rebecca Estrada

Executive Director of Finance

Lackland ISD

2460 Kenly Ave., Bldg. #8265

Lackland Air Force Base

San Antonio, Texas 78236

© TASBO 2014

[email protected]

Dallas ISD 057905 GIFTS AND SOLICITATIONS FJ (LEGAL)

DATE ISSUED: 10/17/2012 1 of 1UPDATE 95 FJ(LEGAL)-P

The District is not a “qualified nonprofit organization” for purposes of the Charitable Raffle Enabling Act and shall not sponsor or con-duct raffles, i.e., award one or more prizes by chance at a single occasion among a pool or group of persons who have paid or promised a thing of value for a ticket that represents a chance to win a prize. Occupations Code 2002.001 et seq.; Atty. Gen. Op. JM-1176 (1990) [See also GKB]

CHARITABLE RAFFLES

estrada.r

Typewritten Text

Exhibit #1

estrada.r

Typewritten Text

1

estrada.r

Typewritten Text

estrada.r

Typewritten Text

Dallas ISD057905

GIFTS AND SOLICITATIONS FJ(LOCAL)

DATE ISSUED: 6/7/1999 1 of 1LDU-23-99FJ(LOCAL)-X

ADOPTED:

Fund-raising activities by student groups and/or for school-sponsored projects shall be allowed, with prior administration ap-proval and under the supervision of the project sponsor, for stu-dents in all grades.

All fund-raising projects shall be subject to the approval of the prin-cipal and Superintendent.

Student participation in approved fund-raising activities shall notinterfere with the regular instructional program. [See EC] Fundsraised shall be received, deposited, and disbursed in accordancewith CFD(LOCAL).

No outside organizations of any sort may solicit contributions ofany type from students, within the schools.

The collection of monies that takes the time of the students orteachers during school hours is strictly forbidden, unless the mon-ies collected represent payment for school lunches, monies thatwill benefit the school or its students, or other authorized fees.[See also FP]

The Board shall regularly be informed of approved fund-raisingprojects and shall periodically review the effect of such activity onthe student body, the instructional program, and the community.

The practice of students’ exchanging gifts in the school may em-barrass some individuals and is, therefore, undesirable. However,in some instances the practice of providing gifts for all members ofa group by room mothers or Parent-Teacher Associations andother community organizations may be acceptable.

SCHOOL-SPONSORED

BY OUTSIDEORGANIZATIONS

LOSS OF CLASS TIME

GIFTS TO STUDENTS

estrada.r

Typewritten Text

Exhibit #2

estrada.r

Typewritten Text

2

Dallas ISD 057905 GIFTS AND SOLICITATIONS FJ (REGULATION)

DATE ISSUED: 1/29/2009 REVIEWED: 1 of 1LDU 2009.01 FJ(REGULATION)-X

Parents, Room Mothers, Parent-Teacher Associations and other community organizations who wish to provide gifts for students and faculty should be mindful of the feelings of all students and faculty members. Therefore, if a parent or student wishes to give a teach-er a gift, he or she should contact the teacher to make arrange-ments for off-campus delivery. Room Mothers, parent groups, Par-ent-Teacher Associations, or other community organizations who provide gifts for students must provide appropriate gifts for all members of a class.

The following rules and regulations will govern collections and sales in the schools:

1. Door-to-door sales and solicitations by students are specifical-ly prohibited.

2. No collection of funds for any purpose may be taken from students in the schools without written approval of the appro-priate executive director.

3. Collection of items, such as clothing or food for distribution during the holidays will be made only upon written approval of the appropriate executive director.

4. Sales, including candy or other articles, for funds to be used by schools or related organizations will not be made in the schools or in the name of the school without the written ap-proval of the principal and the appropriate executive director.

5. Sale of magazines by students in the name of the school for any school organization or activity is specifically prohibited.

6. Ticket sales to approved school activities and parent organi-zation-sponsored programs may be sold to or by students as a school-sponsored activity.

7. At the option of the principal, commercial photographers may take pictures of individuals, school organizations, and/or classes once each year to be sold to students. Commercial photographers may also take pictures of students at dances, proms, and graduation. Any profits from the sale of pictures will be placed in the school activity fund. The purchase of pic-tures by a student will always be on a volunteer basis.

8. Yearbook pictures may be taken in the school or in bona fide studios.

GIFTS TO STUDENTS

AND FACULTY

SOLICITING FUNDS FROM STUDENTS

COMMERCIAL PHOTOGRAPHS

estrada.r

Typewritten Text

estrada.r

Typewritten Text

Exhibit #3

estrada.r

Typewritten Text

3

United States Department of Agriculture

USDA recently published practical, science-based nutrition standards for snack foods and beverages sold to children at school during the school day. The standards, required by the Healthy, Hunger-Free Kids Act of 2010, will allow schools to offer healthier snack foods to children, while limiting junk food.

The health of today’s school environment continues to improve. Students across the country are now offered healthier school lunches with more fruits, vegetables and whole grains. The Smart Snacks in School standards will build on those healthy advancements and ensure that kids are only offered tasty and nutritious foods during the school day.

Smart Snacks in School also support efforts by school food service staff, school administrators, teachers, parents and the school community, all working hard to instill healthy habits in students.

Smart Snacks in School

USDA’s “All Foods Sold in Schools” Standards

Nutrition Standards for Foods

● Any food sold in schools must:• Bea“wholegrain-rich”grainproduct;or• Haveasthefirstingredientafruit,avegetable,a

dairyproduct,oraproteinfood;or• Beacombinationfoodthatcontainsatleast¼

cupoffruitand/orvegetable;or• Contain10%oftheDailyValue(DV)ofoneof

the nutrients of public health concern in the 2010DietaryGuidelinesforAmericans(calcium,potassium,vitaminD,ordietaryfiber).*

● Foods must also meet several nutrient requirements:• Calorielimits:

° Snackitems:≤200calories° Entréeitems:≤350calories

• Sodiumlimits:° Snackitems:≤230mg**° Entréeitems:≤480mg

• Fatlimits:° Totalfat:≤35%ofcalories° Saturatedfat:<10%ofcalories° Transfat:zerograms

• Sugarlimit:° ≤35%ofweightfromtotalsugarsinfoods

*OnJuly1,2016,foodsmaynotqualifyusingthe10%DVcriteria. **OnJuly1,2016,snackitemsmustcontain≤200mgsodiumperitem

estrada.r

Typewritten Text

Exhibit #4

estrada.r

Typewritten Text

4

United States Department of Agriculture

The Healthy Hunger-Free Kids Act of 2010 directed the USDA to establish nutrition standards for all foods and beverages sold to students in school during the school day, including foods sold through school fundraisers. The new Smart Snacks in School nutrition standards will help schools to make the healthy choice the easy choice by offering students more of the foods and beverages we should be encouraging – whole grains, fruits and vegetables, leaner protein, lower-fat dairy – while limiting foods with too much sugar, fat and salt.

USDA understands that fundraisers are time-honored traditions that support local school activities, including class trips, athletic programs and the purchase of school supplies. Under the “Smart Snacks in School” nutrition standards, USDA has sought to balance the needs of schools to conduct occasional fundraisers, while still ensuring that students have access to healthier foods and beverages during the school day.

Highlights of the Smart Snacks in School nutrition standards include:

• States set an appropriate number of exempt school-sponsored fundraisers. States are well-positioned to identify the particular needs of their local communities. As such, each state will have the flexibility to set a certain number of fundraisers that can sell foods or beverages that do not meet the nutrition standards.

• No limits on fundraisers that meet the new standards. In addition, fundraisers that sell non-food items or foods or beverages that meet the new standards are not limited under the nutrition standards. There are many healthy fundraising options available to schools, including selling books, fresh produce, school spirit merchandise or other non-food items during the school day. Your school’s local wellness committee may have some great tips on how to raise funds and help students make healthy choices at the same time.

• Schools decide what can be sold at events outside of school hours.Smart Snacks in School only applies to foods and beverages sold to students on the school campus during the school day. The nutrition standards do not apply to foods and beverages sold at events held after school, off campus, or on weekends, such as school plays or sporting events.

• Exceptions for fundraiser foods not intended for consumption in schools.Fundraising activities that take place outside of school, such as cookie dough or frozen pizza sales, are exempt from the nutrition standards. Distribution of order forms and foods not intended for consumption at school may continue.

Smart Snacks in School

Fundraisers

USDA is an equal opportunity provider and employer.

estrada.r

Typewritten Text

Exhibit #5

estrada.r

Typewritten Text

5

S A L E S A N D U S E T A X

BULLETINS u s a n C o m b s , T e x a s C o m p t r o l l e r o f P u b l i c A c c o u n t s

July 2009

Tax Help: [email protected] • Window on State Government: www.window.state.tx.usCall Tax Assistance Toll Free: (800) 252-5555 • Local Number in Austin: (512) 463-460094-183

(07/09)

School Fundraisers and Texas Sales Tax

Texas school districts, public schools, qualified exempt private schools and each bona fide chapter within a qualifying school are exempt from the payment of Texas sales and use tax on purchases of taxable items for their use, if the purchases are related to the organi-zation’s exempt function.

The organization must obtain a sales tax permit and col-lect and remit sales tax on taxable items it sells unless one of the exemptions listed below applies. An organization does not have to register for a sales tax permit if all its sales are of exempt items or if its sales take place through tax-free fundraisers.

Two One-Day Tax-Free SalesSchool districts, public schools, qualified exempt private schools and bona fide chapters within a qualifying school may conduct two one-day tax-free sales or auc-tions each calendar year. For the purposes of this exemption, one day is counted as 24 consecutive hours and a calendar year is the 12-month period from January through December. See subsection (h) of Rule 3.322, “Exempt Organizations.”

For example, a school may sell taxable items such as t-shirts, hats, uniforms, school supplies or crafts

tax-free on a designated tax-free sale day. These days should be designated in advance so that purchasers are aware that the sales are not subject to tax. The orga-nization may not collect tax on the transactions and keep the tax under the “tax-free” sale provision. The exemption does not apply to any item sold for more than $5,000 unless it is manufactured by the organiza-tion or donated to the organization and not sold back to the donor.

Either the date on which the items are delivered by the vendor to the school organization or the day on which the school organiza-tion delivers the items to its cus-tomers may be designated as the one-day tax-free sale day. Persons buying from surplus inventory on the designated date do not owe tax. Those buying on subsequent dates owe tax unless the purchase occurs on the organization’s other tax-free sale day.

For example, a school group selling yearbooks may accept pre-orders without collecting tax if the day the yearbooks will

be delivered to customers is designated as one of the group’s tax-free fundraisers. Surplus yearbooks sold during the same day also qualify for the exemption. Surplus yearbooks sold on other days are taxable unless sold at the group’s other tax-free fundraiser.

estrada.r

Typewritten Text

Exhibit #6

estrada.r

Typewritten Text

6

Susan Combs • Texas Comptroller of Public Accounts2 Tax Help: [email protected] • Window on State Government: www.window.state.tx.us


BULLETINSchool Fundraisers and Texas Sales Tax

If two or more groups hold a one-day tax-free sale together, the event counts as one tax-free sale for each participating organization. Each of those organizations then is limited to one additional tax-free sale during the remainder of the calendar year.

If an exempt organization is purchasing taxable items for resale during its designated tax-free sale days and it holds a sales tax permit, the organization may either give the retailer a resale certificate, Form 01-339 (front), or an exemption certificate, Form 01-339 (back) to purchase the items tax-free. A non-permitted exempt organization, however, may purchase items for resale tax-free by issuing an exemption certificate to the ven-dor for items sold during its two one-day, tax-free sales.

Schools and Bona Fide ChaptersTo qualify as a bona fide chapter of a school, a group of students must be organized for an activity other than instruction or to have a tax-free sale. Bona fide chapters include student groups recog-nized by the school and organized by electing officers, holding meet-ings and conducting business. There is no limit on the number of bona fide chapters a school can have. Bona fide chapters can include whole grade levels (e.g. senior class, junior class or freshmen), but cannot be limited to specific classes (e.g. Senior English or Biol-ogy II). Various other school groups such as a student council, science club or drama club can qualify if they are composed of students and school staff.

A department of a school, such as a purchasing, accounting, maintenance or IT department, is not a bona fide chapter even though it is part of the school or school district.

Groups that are not considered bona fide chapters, unless otherwise qualified to hold the two one-day tax-free sales, must obtain a sales tax permit and col-lect and remit sales tax on all taxable items sold at

fundraisers. Non-student organizations such as booster clubs and PTAs/PTOs cannot qualify as bona fide chap-ters of a school, but may qualify for the tax-free sale days under other provisions of the Tax Code. See the “Nonstudent Nonprofit Organizations” section in this publication for more information.

Non-Qualifying Fundraisers – Acting as an Agent or Sales RepresentativesWhen a school, school group, PTA/PTO, booster club or other exempt organization raises funds by acting as a sales representative or commissioned sales agent for a for-profit retailer, the group is not responsible

for reporting and remitting sales and use tax. As a result, however, the exempt organization is not considered to be the seller and cannot use a tax-free sale day for this type of event. In these cases, the group receives a commission for holding a book fair or for sell-ing candy, gift wrap, holiday orna-ments, candles or similar items.

When an exempt organization acts as a commissioned sales agent or representative for a for-profit seller, the seller should provide instructions and information regarding the proper collection of tax. The for-profit retailer may

advertise in the sales catalog or state on each invoice that tax is included or require that tax be calculated and collected based on the selling price of each taxable item. The for-profit retailer is then responsible for remit-ting the tax collected or backed out to the Comptroller. Similarly, sales of taxable items made through the Web site of a for-profit retailer are also taxable and may not be sold tax-free in connection with a fundraiser.

Nonstudent Nonprofit OrganizationsNonstudent nonprofit organizations that are not bona fide chapters of schools may qualify for two one-day tax-free sales or auctions on their own.

A booster club for a band, football team or similar group may hold two one-day tax-free sales or auctions

estrada.r

Typewritten Text

7

Susan Combs • Texas Comptroller of Public Accounts Tax Help: [email protected] • Window on State Government: www.window.state.tx.us 3



once it has obtained a sales tax exemption from the Comptroller’s office on its purchases.

A nonprofit organization with an Internal Revenue Ser-vice (IRS) exemption under Section 501(c)(3), (4), (8), (10) or (19) is exempt from sales and franchise taxes. A booster club that has a 501(c) federal exemptions should complete AP-204 and submit it, along with a copy of its IRS exemption letter, to the Comptroller’s office. After the Comptroller’s office notifies the club of its exempt status, the club can hold two one-day tax-free sales or auctions each calendar year.

Parent-teacher associations (PTAs) affiliated with the Texas state PTA or the national PTA are exempt as educational organiza-tions and can hold two one-day tax-free sales or auctions each calendar year. Parent-teacher organizations (PTOs), as well as parent-teacher-student asso-ciations (PTSAs) and organiza-tions (PTSOs), are also exempt from sales tax as educational organizations.

PTAs not affiliated with the Texas state PTA or the national PTA, parent-teacher organiza-tions (PTOs) and parent-teacher-student associations (PTSAs) and organizations (PTSOs) are also eligible for exemption from sales tax as educational organizations. These organizations should complete form AP-207 and submit it to the Comptroller’s office. Once the exemption has been granted, these organizations can also hold two one-day tax-free sales or auctions each calendar year.

Sales of taxable items by PTAs, PTOs, PTSAs, and PTSOs made at other times of the year are subject to tax.

Internet SalesSales of taxable items over the Internet are treated the same as sales of taxable items made at the school or at any other sales location. Schools, school groups and

other non-student, nonprofit organizations that accept online orders through a Web site must collect sales tax on taxable items they sell online. An online sale occur-ring during a one-day tax-free sale, however, would qualify for the exemption.

Food and Beverage SalesA public or private elementary or secondary school, school group or PTA/PTO does not have to collect tax on sales of meals and food products (including candy and soft drinks) if the sales are made during the regular school day and by agreement with the proper

school authorities. This exemp-tion includes food, soft drinks and candy sold through vending machines.

PTAs/PTOs and other qualifying groups associated with a specific public or private elementary or secondary school or school group may also sell meals, food, candy or soft drinks tax-free outside of the school day if the sales are part of the organization’s fundraising drive and all net proceeds go to the group for its exclusive use.

Concession StandsConcession-stand food sales are

exempt from tax when made by a school group, PTA/PTO or other group (such as a booster club) associated with a public or private elementary or secondary school, if the sales are part of the organization’s fundraising drive and all net proceeds go to the organization for its exclusive use. The exemption applies to sales of soft drinks and candy, but does not include sales of alcoholic beverages. The group can issue an exemption certifi-cate in lieu of paying tax on purchases of candy, sodas, gum and other taxable food items sold at its concession stand. The exemption certificate should state that the group will sell the items as a fundraiser.

Annual Banquets and Annual Food FundraisersAll volunteer nonprofit organizations can hold a tax-free annual banquet or other food sale provided the

estrada.r

Typewritten Text

8




event is not professionally catered; is not held in a restaurant, hotel or similar place of business; is not in competition with a retailer required to collect tax; and the food is prepared, served and sold by members of the organization. The exemption does not apply to the sale or purchase of alcoholic beverages. To qualify for exemption, the food sale must:

• beanannualevent;

• lastnomorethanoneweek;

• beafundraisingprojectexclusivelyprovidedbythevolunteers of the participating nonprofit organizations;

• benon-commercialineveryrespect (that is, the food and beverages cannot be prepared or served by a caterer or a res-taurant, and must be prepared and served by the participating organizations’ volunteers, with-out pay); and

• notbeheldincompetitionwitha retailer at the same event who must collect tax on food and beverage sales.

The annual food sale or banquet exemption does not apply to sales of alcoholic bever-ages or non-food items (e.g., arts, crafts or t-shirts). Alcoholic beverages are not food products and are tax-able. The type of tax due (sales tax or mixed beverage gross receipts tax) depends upon the type of permit held by the selling organization. Sales of alcoholic bev-erages, including beer, wine and mixers, are subject to the Texas 14 percent mixed beverage gross receipts tax when sold by a mixed-beverage permit holder, while sales of beer and wine made by a beer and wine-only permit holder are subject to sales tax.

Nontaxable SalesSome items are not subject to sales tax no matter who sells them.

Nontaxable Food ItemsSales tax is not due on nontaxable food items. Exam-ples of such items include cookie dough, pizza kits, cheese spreads, meat sticks, jelly, salsa, fresh fruit and mixes packaged for preparation at home.

Magazine SubscriptionsSubscriptions to magazines entered as periodicals-class (formerly called second-class) mail and sold for six months or more are exempt from sales tax. Single issues and subscriptions for fewer than six months are taxable, however.

Bakery ItemsBakery products (including but not limited to pies, cakes, cook-ies, bagels and muffins) are exempt unless sold with plates or eating utensils.

Gift Certificates and PassbooksSales of intangibles such as gift certificates and coupon pass-books are not subject to sales tax. Instead, retailers should col-lect tax when the certificate or coupon is redeemed for the pur-chase of taxable merchandise or services. The tax is based on the item’s actual retail selling price less any cash discount given at

the time of the sale (e.g., a deduction for a coupon). Of course, if the gift certificate is for a nontaxable service such as a haircut, manicure or facial, no sales tax is due when the certificate is redeemed. Taxable services are listed in “Taxable Services” (Tax Publica-tion 96-259.)

Car WashesWashing a car is not a taxable service under the Texas Tax Code. Groups holding car washes are not required to collect tax on their charges for this service.

Amusement ServicesThe sale of an amusement service provided exclusively by a nonprofit organization, other than an IRS Section

estrada.r

Typewritten Text

9

Susan Combs • Texas Comptroller of Public Accounts Tax Help: [email protected] • Window on State Government: www.window.state.tx.us 5



501(c)(7) organization, is exempt from sales tax. For example, the sale of an admission ticket to a school car-nival, dance, athletic event or musical concert is exempt.

Periodicals and WritingsPeriodicals and writings (reading materials includ-ing those presented on audio tape, videotape and computer disk) are exempt from tax if published and distributed by a religious, philanthropic, charitable, historical, scientific or other similar organization not operated for profit. A “similar” organization must be organized for a benevolent purpose and must not be operated for profit. Similar orga-nizations include PTAs, PTOs, PTSAs and PTSOs, but exclude all public and private education-al organizations.

This means that PTAs, PTOs, PTSAs and PTSOs may publish and sell printed reading materi-als such as yearbooks, books, calendars, directories, maga-zines, brochures and newsletters without collecting sales tax. The qualifying organization may issue a properly completed resale cer-tificate to the printer in lieu of paying tax on charges for print-ing, binding and item placement.

Items that contain printed materials that can be read but primarily serve other purposes or functions, such as school logo t-shirts, bookmarks, photographs and novelties, are subject to sales tax unless sold during a qualifying and designated tax-free sale or auction.

School districts, schools and school groups, however, must collect tax on sales of printed reading materials unless the sale is designated as one of the organiza-tion’s tax-free fundraisers.

DonationsA purchaser using personal funds may give an exemp-tion certificate to vendors when buying taxable items

that will be donated to a qualifying organization, such as a school, before the individual makes any use of the items. The exemption certificate must state that the taxable item is being purchased by the individual for donation to an exempt organization and must clearly identify the organization accepting the a donation (see Tax Code Section 151.155[b]). If the purchaser makes use of the item before it is donated, the purchaser is responsible for paying or accruing tax on the item’s purchase price.

Donations (gifts) of cash or taxable items or services made to an organization are not taxable sales unless

the exempt organization gives the donor a taxable item in exchange for the donation, and the item is of proportionate or equal value to the donation.

Sales to StudentsGenerally, other than the exemp-tions previously identified, schools and associated groups must collect, report and remit sales tax on taxable items that they sell or taxable services they provide to others, including sales made to students.

Schools may issue a resale certifi-cate in lieu of paying tax to suppliers when purchasing taxable items to sell. Schools may issue an exemption certificate in lieu of paying tax when purchasing tax-able items for their use or for giving away to students or others as part of a course of instruction. A district must collect tax on the sales price of taxable items when selling them to students or to others.

For example, if a school sells uniforms, gloves and shoes to drill team members, it must collect tax on the sales unless it designates their sale as one of its two one-day tax-free sales. The school may purchase the uniforms tax-free for resale to the drill team members.

The table on the following page is a short list of exam-ples of taxable and nontaxable sales.

estrada.r

Typewritten Text

10




TAXABLE NONTAXABLERental of tangible personal property such as locks, musical instruments, calculators and computers

Rental of real property such as a gymnasium, auditorium, library or cafeteria

Horticultural products such as flower arrangements, roses, carnations, holiday greenery and poinsettias

Agricultural products (plants and seeds), the products of which ordinarily constitute food for human consumption

Cosmetology products such as shampoo, conditioner and nail polish sold to customers

Cosmetology services such as haircuts, shampoo, manicures and pedicures

Parking permits for the general public Parking permits for public school students, faculty and staff

Animals that do not ordinarily constitute food or food products, such as hamsters, mice, cats and dogs Farm animals such as pigs, cows, chickens and other livestock

Publications such as football, basketball or volleyball programs Sales of advertising space in athletic programs, yearbooks, newspapers

Automobile repair parts (a separately stated charge for parts is taxable; a separately stated charge for repair labor is not taxable)

Automobile repair (a lump-sum charge for parts and labor)

Car carpet shampooing Car washes

Magazines (single issue or subscription less than six months) Magazine subscriptions for six months or longer

Need More Information?For more information, see:

Rule 3.286, “Seller’s and Purchaser’s Responsibilities”

Rule 3.322, “Exempt Organizations”

Rule 3.293, “Food; Food Products; Meals; Food Service”

Rule 3.298, “Amusement Services”

Rule 3.299, “Newspapers, Magazines, Publishers, Exempt Writings”

Tax Publication 96-122, “Exempt Organizations - Sales and Purchases” — Frequently Asked Questions section provides information about school organizations apply-ing for exemption from state taxes.

Tax Publication 96-259, “Taxable Services”

Please use our Texas Online Sales Tax Registration System to apply for a sales tax permit. An application also can be downloaded from our Tax Forms Online page. You can also obtain an application by calling (800) 252-5555 or by visiting one of our enforcement field offices.

For questions about an organization’s Texas tax-exempt status, please use our Texas Tax-Exempt Entity Search, write to [email protected], or call Tax Assistance at (800) 531-5441 and ask for the Exempt Organizations Section.

For information on how to apply for federal exemp-tions, contact the U.S. Internal Revenue Service at (877) 829-5500 or online at http://www.irs.gov/.

The Texas Comptroller of Public Accounts is an equal opportunity employer and does not discriminate on the basis of race, color, religion, sex, national origin, age, or disability in employment or in the provision of any services, programs or activities.

In compliance with the Americans with Disabilities Act, this document may be requested in alternative formats by calling the toll-free number listed at the bottom of Page 1 or by calling (512) 463-4600 in Austin, (512) 475-0900 (FAX).

Sign up to receive e-mail updates on the Comptroller topics of your choice at www.window.state.tx.us/subscribe.

estrada.r

Typewritten Text

11

Lac

klan

d IS

D -

Ch

art

of

Acc

ou

nts

Fu

nd

s:O

bje

cts:

Org

aniz

atio

ns:

100

Gen

eral

Fu

nd

6100

Pay

roll

Co

sts

001

Sta

cey

Jr/S

r H

igh

195

Dep

t. of

Def

ense

Sup

plem

enta

l61

12S

alar

ies

for

Sub

stitu

te T

each

ers

101

Lack

land

Ele

men

tary

198

E-R

ate

Reb

ate

Fun

d61

18S

alar

ies,

Pro

fess

iona

l, E

xtra

Dut

y (6

119)

699

Sum

mer

Sch

ool

199

Gen

eral

Fun

d61

19S

alar

ies,

Tea

cher

s &

Pro

fess

iona

l Per

sonn

el70

1S

uper

inte

nden

t

200-

400

Sp

ecia

l Rev

enu

e F

un

ds

6121

Ext

ra D

uty

Pay

, Ove

rtim

e, S

uppo

rt P

erso

nnel

702

Sch

ool B

oard

204

ES

EA

, Titl

e IV

, Saf

e &

Dru

g F

ree

Sch

ools

6122

Sal

arie

s, S

uppo

rt S

taff

Sub

stitu

tes

749

Hum

an R

esou

rces

211

ES

EA

, Titl

e I,

Par

t A61

29S

alar

ies,

Par

apro

fess

iona

l & S

uppo

rt S

taff

750

Bus

ines

s O

ffice

240

Foo

d S

ervi

ce F

und

6139

Em

ploy

ee A

llow

ance

s99

3C

usto

dial

255

ES

EA

, Titl

e II,

Par

t A: T

each

er &

Prin

cipa

l Tra

inin

g61

41S

ocia

l Sec

urity

/Med

icar

e99

4F

ood

Ser

vice

262

ES

EA

, Titl

e II,

Par

t D: T

echn

olog

y61

42G

roup

Hea

lth In

sura

nce

995

Exe

cutiv

e D

irect

or o

f C &

I26

6A

RR

A S

timul

us, S

FS

F -

2 y

ears

6143

Wor

kers

Com

pens

atio

n99

6T

echn

olog

y D

ept.

269

Titl

e V

, Par

t A: I

nnov

ativ

e61

44T

RS

On-

Beh

alf P

aym

ents

997

Exe

cutiv

e D

irect

o of

Ope

ratio

ns/

285

AR

RA

, Titl

e I S

timul

us -

2 y

ears

6145

Une

mpl

oym

ent C

ompe

nsat

ion

Mai

nten

ance

& T

rans

port

atio

n28

9D

OD

EA

- M

ath/

Sci

ence

/Tec

hnol

ogy

- 3

year

s61

46T

each

er R

etire

men

t/TR

S C

are

999

Dis

tric

twid

e (U

nallo

cate

d)

397

Adv

ance

d P

lace

men

t Inc

entiv

es61

49E

mpl

oyee

Ben

efits

- L

eave

Buy

Bac

kP

rog

ram

Inte

nt

Co

des

:40

4S

tude

nt S

ucce

ss In

itiat

ive,

AR

I & A

MI

6200

Pro

fess

ion

al &

Co

ntr

acte

d S

ervi

ces

11B

asic

Edu

catio

nal S

ervi

ces

411

Tec

hnol

ogy

Allo

tmen

t62

11Le

gal S

ervi

ces

21G

ifted

and

Tal

ente

d41

5K

inde

r an

d P

reki

nder

Gra

nts

6212

Aud

it S

ervi

ces

22C

aree

r &

Tec

hnol

ogy

461

Cam

pus

Act

ivity

Fun

d62

19P

rofe

ssio

nal S

ervi

ces

(Gov

t Cd

2254

.002

)23

Ser

vice

s to

Stu

dent

s w

/ Dis

abili

ties

600

Cap

ital

Pro

ject

s F

un

ds

6223

Stu

dent

Tui

tion

- O

ther

than

Pub

lic S

choo

ls24

Acc

eler

ated

Inst

ruct

ion

(Sta

te C

omp)

693

Dep

t. of

Edu

catio

n B

uild

ing

Pro

ject

s62

39E

duca

tion

Ser

vice

Cen

ter

Ser

vice

s25

Bili

ngua

l and

Spe

cial

Lan

guag

e P

rogr

ams

695

Dep

t. of

Def

ense

Bui

ldin

g P

roje

cts

6249

Con

trac

ted

Mai

nten

ance

& R

epai

r28

Dis

cipl

inar

y A

EP

- B

asic

Ser

vice

s69

9C

apita

l Pro

ject

s F

und

- Lo

cal P

roje

cts

6259

Util

ities

31H

igh

Sch

ool A

llotm

ent

860

Ag

ency

Fu

nd

s62

69R

enta

ls -

Ope

ratin

g Le

ases

(C

opie

rs, e

quip

men

t, et

c)91

Ath

letic

s86

3P

ayro

ll C

lear

ing

Fun

d62

91C

onsu

ltant

s (

Bes

t Pra

ctic

es, I

mpr

ovem

ent)

99M

isce

llane

ous,

Und

istr

ibut

ed

864

Acc

ount

s P

ayab

le C

lear

ing

Fun

d62

99M

isce

llane

ous

Con

trac

ted

Ser

vice

s

865

Stu

dent

Act

ivity

Acc

ount

s (C

lubs

and

Org

aniz

atio

ns)

6300

Su

pp

lies

& M

ater

ials

Su

b-O

bje

cts:

900

Cap

ital

Ass

ets

and

Lo

ng

Ter

m D

ebt

6311

Gas

olin

e &

Oth

er F

uels

Gra

de

Lev

els:

901

Fix

ed A

sset

s F

und

6319

Veh

icle

Sup

plie

s11

1st g

rade

902

Long

Ter

m D

ebt F

und

6321

Tex

tboo

ks -

pur

chas

ed b

y di

stric

t12

2nd

grad

e

Fu

nct

ion

s:63

29R

eadi

ng m

ater

ials

, lib

rary

boo

ks, s

ubsc

riptio

ns13

3rd

grad

e11

Inst

ruct

ion

6339

Tes

ting

mat

eria

ls14

4th

grad

e12

Inst

ruct

iona

l Res

ourc

es &

Med

ia S

vs63

41F

ood

155t

h gr

ade

13C

urric

ulum

Dev

elop

men

t & In

stru

ctio

nal S

taff

Dev

.63

42N

on-F

ood

Sup

plie

s16

6th

grad

e21

Inst

ruct

iona

l Lea

ders

hip

6343

Item

s fo

r S

ale

- V

endi

ng18

Pre

-Kin

der

23C

ampu

s Le

ader

ship

6344

US

DA

Com

mod

ities

19K

inde

r31

Cou

nsel

ing

Ser

vice

s63

99S

uppl

ies

& E

quip

men

t, G

ener

alS

ub

ject

s:

32S

ocia

l Wor

k S

ervi

ces

6400

Oth

er O

per

atin

g C

ost

s &

Tra

vel

31E

nglis

h/La

ngua

ge A

rts

33H

ealth

Ser

vice

s64

11T

rave

l, S

taff

32M

ath

34S

tude

nt T

rans

port

atio

n64

12T

rave

l, S

tude

nt33

Sci

ence

35F

ood

Ser

vice

s64

13S

tipen

ds, N

on-e

mpl

oyee

s34

Soc

ial S

tudi

es36

Coc

urric

ular

/Ext

racu

rric

ular

Act

iviti

es64

19T

rave

l, N

on-e

mpl

oyee

s (p

aren

ts, b

oard

, etc

)35

Jour

nalis

m41

Gen

eral

Adm

inst

ratio

n64

29In

sura

nce

Cos

ts36

Spa

nish

51P

lant

Mai

nten

ance

& O

pera

tions

6499

Mis

c. E

xpen

ses:

Aw

ards

, Fee

s, e

tc.

PE

& A

rts:

52S

ecur

ity &

Mon

itorin

g S

ervi

ces

6600

Cap

ital

Ou

tlay

an

d E

qu

ipm

ent

41A

rt53

Dat

a P

roce

ssin

g S

ervi

ces

6629

Fac

iltie

s an

d C

onst

ruct

ion

42M

usic

61C

omm

unity

Ser

vice

s66

31V

ehic

les,

Uni

t Cos

t > $

5000

43P

E &

Hea

lth81

Fac

ilitie

s, A

cqui

sitio

n, a

nd C

onst

ruct

ion

6639

Fur

nitu

re,E

quip

men

t,Sof

twar

e, U

nit C

ost >

$500

044

The

atre

Art

s91

Con

trac

ted

Inst

ruct

iona

l Svs

bet

wee

n P

ublic

Sch

ools

6641

Veh

icle

s, U

nit C

ost $

500

- $4

999

93P

aym

ents

to F

isca

l Age

nt o

f SS

A, S

p.E

d. C

o-O

p66

49F

urni

ture

,Equ

ipm

ent,S

oftw

are,

Uni

t Cos

t >$5

00

Oth

er:

95P

aym

ents

to J

JAE

P66

69Li

brar

y B

ooks

, Uni

t Cos

t > $

5000

51S

ucce

ss F

or A

ll R

eadi

ng (

SF

A)

estrada.r

Typewritten Text

12

estrada.r

Typewritten Text

Exhibit #7

Student RecordsTSLAC Mimimum Retention Periods

Required Life of Record CommentsStudent Records:Cumulative Record-Grades PK-8 Date of wd, + 5 yrsAcademic Achievement Record 9-12 PermanentDate of Birth documentation Admin. Valuable (AV) Exempt from destruction requestCustody Documents Until student is 18 yrs If superseded, then AV & exemptEnrollment/registration forms Date of wd, + 5 yrsHome language surveys Date of wd, + 5 yrsParental permission records-field trips Until cessation of activity + 2 yrs If an accident occurs, then extendWithdrawal/record transfer forms AV for sending & receiving ISDs Exempt from destruction requestTests (TAAS,etc), if label affixed to PRC 1 yr after affixing label Exempt from destruction requestTests (TAAS,etc), no label, grades 9-12 PermanentTests (TAAS,etc), no label, grades PK-8 Date of wd, + 5 yrsOther tests (reading/math profiles) Date of wd, + 5 yrs

Attendance:Correspondence from parents ref abs AVCorrespondence w/ courts ref compulsory 2 yearsAttendance officer's logs ref home visits 2 yearsTransfers between districts 5 yearsAttendance reports 5 yearsStudent Health:Accident reports 5 years or 2 yrs after age 18 Whichever is laterCorrespondence with parents ref health issues 2 yearsCumulative health cards Date of wd + 2 yearsEmergency cards Until superseded or withdrawn Whichever is soonerExclusion from participation documents 1 year, or date of wd + 2yrs If a one year affidavit, exemptVerification of mumps or measles Date of wd + 2 yearsVerification from physicians ref testing (sight..) Date of wd + 2 yearsHealth screening documentation - worksheets AV after entry on cum health card ExemptVision, hearing and spinal screening 2 yearsImmunization records Date of wd + 2 yearsPhysician referrals and reports AV after entry on cum health cardReports to enforcement agencies 2 yearsLogs or reports of medications or treatments 3 yearsParent requests and dr authorizations End of request period + 2 years

Instruction:Grade books 1 year after entry in AAR or CRGrade reports - principal's report, ranking, etc AV ExemptReport cards 1 year after entry in AAR or CR At PK-8 if no CR, keep Date of wd + 5

Discipline & Counseling:Discipline records - Expulsion, AEP 5 yearsDiscipline records - other AV ExemptGuidance and counseling - individual files AV, unless for sp program Exempt, if sp prog, keep for that period

Special Populations:Special EducationEnrollment lists and rosters 5 yearsStudent records Cessation of svs + 5 yearsStudent records, grades 9-12 Permanent Name, address, ID, SSN, and grades only

Bilingual Education student records Cessation of svs + 5 yearsGifted & Talented student records Cessation of svs + 5 yearsSection 504 Program student records Cessation of svs + 5 yearsDyslexia Program - Student records Cessation of svs + 5 yearsOtherImpact Aid Survey Forms 5 years if eligible, otherwise AV

estrada.r

Typewritten Text

13

estrada.r

Typewritten Text

Exhibit #8

3

1

1

2014 DISD Campus Business AcademyJuly 29, 2014

2

Budget Services3700 Ross Ave Room 301

2

Understanding Your BudgetUnderstanding Your BudgetCourse ObjectivesCourse ObjectivesAfter this class you will:

• Understand the Purpose & Importance of Coding• Understand how to avoid coding errors• Understand how to create and submit a budget transfer

to next approverU d d h k b d f l i

3

• Understand how to track budget transfers to completion• Understand how to run, read and interpret financial

reports• Understand how to investigate supplemental pay and

other expenditures

District Accounting/CodingDistrict Accounting/Coding

Why is CORRECT coding important?

Allows for accurate budget planning

Annual audit – our report card

4

Compliance with TEA’s regulations

Usefulness of information across Texas school districts

3

Accounting StructureAccounting StructureSub Fiscal Program

Fund Function Object Object Organization Year Intent CodeXXX XX XXXX XX XXX X XX

Where does the money come from ? Fund

What is the purpose? Function

What are we spending it for? Object

What programs are the funds used for? Sub Object

5

What programs are the funds used for? Sub-Object

Which campus or department will be using these funds? Organization

Which fiscal year will these funds be used? Fiscal Year

For which program are these funds dedicated? Program Intent Code

Most Common Coding ErrorsMost Common Coding Errors

• Using function 11 with object code 6411 Using function 11 with object code 6411, • Object 6411 is for employee travel. Teachers

should always use function 13.• Using function 11 with program intent code (PIC) 99

• PIC 99 is for items that can’t be specified to one particular instructional program. For example, the principal is the instructional leader for the entire

6

p pcampus.

• Using Program intent 11 with functions other than 11• Ex. Function 23 with PIC 11

4

What is a sub object code?

Sub Object CodesSub Object Codes

What is a sub-object code?Sub Fiscal Program

Fund Function Object Object Organization Year Intent Code

XXX XX XXXX XX XXX X XX

Tutoring Aid (08)

Travel

Ch l/Ch i d Fi A t

7

Choral/Choir and Fine Arts

I2020 Feeder Pattern (SZ)

Coding Is Coding Is the the Name of the Name of the GameGame

An Elementary Principal needs a desk worth $600 The line An Elementary Principal needs a desk worth $600. The line code to use is?

A school teacher attended a conference in San Antonio and needs to be reimbursed for her hotel expenses. What line code is used? What if it was a principal who traveled?

A Principal wants to order incentives for the students at the end

8

A Principal wants to order incentives for the students at the end of year awards ceremony for teachers. The line code to use is?

The Middle School counselor serves as the test coordinator for the campus and needs to be paid for extra time worked. The line code to use is? How does this change if you have a custodian open the school for a Saturday event?

5

Coding Is Coding Is the the Name of the Name of the GameGame

Buying a desk worth $600Buying a desk worth $600-__________________________

Hotel expenses for a teacher-_______________________ What if it was a principal? -________________________

Principal orders incentives for students- _____________________

9

The Middle School counselor serves as the test coordinator? _________________________________________Custodian opens the school for a Saturday event? _________________________________________

Budget Allocation User Interface

What What is BAUI anyway?is BAUI anyway?

Budget Allocation User InterfaceMost often used for checking available funds and budget transfers.

10

6

BAUI Continued…BAUI Continued…Always run a current Funds Available Report before you set up activity codes, submit a requisition, or do a budget transfer. Select Reports

11

Select Funds Available

BAUI Continued…BAUI Continued…

Define Report Criteria

12

Pull-down menus are used to define the Fund Codeand organization code for the report.

Press [View Report] button

7


Payroll Accounts

Restricted Controllable Accounts

Deficit Account

13

Controllable Accounts


The Funds Available Report provides the following features:The Funds Available Report provides the following features:• User selects Fund and Organization criteria• Provides to the minute status of all accounts for a single organization• Excludes all restricted accounts displaying only controllable accounts• Displays Budget, Encumbrances, Actuals, Balance, and Percent Remaining

for each account• Accounts are grouped by Controllable Payroll, Restricted Controllable, and

C t ll bl A t

14

Controllable Accounts.• Highlights all deficit accounts for easy identification• Output in a PDF format

8

Budget Transfers in BAUIBudget Transfers in BAUI

With careful budget planning and preparation the number of budgetWith careful budget planning and preparation, the number of budgettransfer requests can be greatly reduced.

Transferring funds from one budget account to another is necessarywhenever1. Purchases are expected to exceed the available funds in the account

code used for the purchase.

15

p2. Supplemental pay accounts do not have adequate funds to cover

authorized part-time or extra-duty pay.3. Deficit balances exist in any controllable or restricted controllable

account.

Budget Transfers in BAUIBudget Transfers in BAUICreate new request

16

Enter correct line codeYour justification

Submit when complete

9

Approving Transfer RequestsApproving Transfer Requests

Who approves Budget Fund Transfer Requests?

The immediate supervisor (as defined by Oracle HR) of the creator ofthe request is responsible for reviewing and may approve, modify, ordeny the budget transfer request.

How many approvals are necessary for each Transfer Request?All transfer requests require the approval of the originators immediatesupervisor. Upon approval, a notification is automatically sent to the

17

p p pp , yBudget Analyst responsible for the organization of the originator.

What information does the notification contain?

Each notification contains the statement “Budget Transfer Journal 99999999 requires your approval” and a direct link to the Budget FundsTransfer Module.

Tracking the Budget TransferTracking the Budget TransferAll journal entries for an organization are available for review by membersof the organization throughout the funds transfer cycle :

The Status field will always show you the status of your transfer request

New – Transfer request has not been completed or submitted

18

New Transfer request has not been completed or submittedPending – Awaiting approval from supervisor or managerApproved – Awaiting approval from Budget SpecialistImported – Approved by Budget Specialist, awaiting posting in GLPosted – Transfer has been posted in General LedgerRejected – Approval was denied by supervisor or budget specialistReversed – Posted journal has been reversed. Comment will explain

10

7th Inning Stretch!7th Inning Stretch!

Write down your best kept budget secret or your best Write down your best kept budget secret or your best piece of advice on a scrap piece of paper and hand it to your neighbor on your left.

Continue to add your secrets and advice on the new page until the original paper returns to you.

19

When your paper returns to you, you should have a nice little list of great advice!

Monthly Budget AnalysisMonthly Budget Analysis

District Average toCompare with AvailableBudget

Summary Accounts byObject Group

20

Restricted Accounts

Negative Line Codes

11

Running Oracle ReportsRunning Oracle ReportsLD Charging Instructions-”Who was paid?”Provides employee supplemental payment charge by p y pp p y g yamount, one month after the employee works.

21

Running Oracle ReportsRunning Oracle Reports

Enter the line code segments You must enter “0” in Opt 3 “00” in Enter the line code segments. You must enter 0 in Opt_3, 00 in Opt_4_5, and “00000” in TBD fields and click OK

22

12


Enter the starting and ending dates as dd-mon-yyyy for the periods in Enter the starting and ending dates as dd-mon-yyyy for the periods in question.

23


24

13


Account Code Inquiry- “What was paid?”

Provides details of non salary line codes by amount.

25


Enter the accounting period, balance type and click on accounts to t th li d i f tienter the line code information

26

14


Click Drilldown to see the details of the transaction. This will provide information on the vendor transaction identification and a provide information on the vendor, transaction identification, and a description of the purchase

27

Leveling and Settle upLeveling and Settle up

L li PLeveling ProcessThe leveling process is designed to distribute the District’s resources according to actual enrollment. As a part of the process, actual enrollment as of a certain date will be compared to the projected enrollment. Both personnel and non-personnel allocations may be adjusted.

28

PersonnelStandard campus formulas apply

Non-personnelSettle-up

15

Leveling and Settle upLeveling and Settle up

Settle-Up Process

Adj h b d d i d i llAdjustments to the budget due to an increase or decrease in enrollment.

Increase-increase enrollment number is multiplied by $45 per studentEx: Projected enrollment – 300; Enrollment at Leveling – 350 –increase of 50 studentsSettle-up funds to receive 50 multiplied by $45 = $2,250

Decrease-the decrease enrollment number multiplied by $45 per student. The budget adjustment for schools whose enrollment was less than

29

g jprojected was only reduced by 50%.

Ex: Project enrollment – 300; Enrollment at leveling – 250 – decrease of 50 studentsSettle-up funds to be reduced -50 multiplied by $45 divided by 2 = $1,125.

Budgets for campuses that overspent their controllable accounts in the previous year will be decreased at Settle Up.

You Should Know…You Should Know…

H “F d A il bl R ” i BAUI• How to run a “Funds Available Report” in BAUI• How to create and submit a “Budget Transfer” in

BAUI• Understand “Account Codes” (Don’t forget your cheat

sheet!)• Research expenses with an “Account Inquiry”• Research supplemental payments with “LD Charging”

30

• Research supplemental payments with LD Charging• The budget associated with your campus• Leveling and Settle-up processes

16

Plan, Plan, Plan….Plan, Plan, Plan….

K h h h h Know what expenses to expect throughout the year. Don’t get stuck in May with no funds!• Transportation expenses that hit end of year• Extra duty pay for summer programs and training• Funds to purchases-end-of year supplies by the

purchasing deadline

31

Deficit budgets at the end of the year will be taken from the next school year.

2014-2015 Budget Presentation

32

Q&A

17

33

7th Inning Stretch! This page is to be used for a project during the presentation.

Instructions will be given before the project.

1.

For a complete list of these items http://inet/depts/budget/External_Files/Budget_Files/Chart_of_Accounts.pdf

DISDBudgeting/CodingGuideThe Line Code:

Fund Function Object Sub‐Object

Org Year Program Intent Code

Option 1

Option 2

Option 3

199 11 6118 00 001 X 11 0 00 00000

Fund(Wherearethefundscomingfrom?)

GovernmentalFunds ProprietaryFunds FiduciaryFunds

General Funds Special Revenue Funds

Capital Projects And Debt Service Funds

Internal Service Funds Agency Funds

180 – Medicaid 199 – General Operating 461 – Campus Activity Fund

211 – Title I 224 – IDEA Part B 240 – Food Services 263 – Title III – LEP

522 – Debt Service 2002 Bond 528 – Debt Service 2008 Bond 628 – 2008 Capital Projects

752 – Graphics 753 – Worker’s Compensation 773 – Program Evaluation/Accountability

865‐Student Activity Funds 712‐Alternative Certification

Function(Whatisthepurposeoftheexpense?)

11 – Instruction 12 – Library & Media Services 13 – Curriculum & Staff Development Expenses related directly to instructional interaction between the teacher and student. Ex: field trips, teacher salaries, tutoring pay, sub teachers, classroom supplies

Expenses related to maintaining the library and other media resources. Ex: librarian salaries, library books, library magazine subscriptions, library computers and media projectors

Expenses related to aid instructional staff in planning, developing and evaluating the process of providing learning experiences for students. Ex: staff and curriculum development

21 – Instructional Leadership 23 – School Leadership 31 – Guidance Counseling & Evaluation Services

Expenses related to managing, directing, supervising, and providing leadership for staff who provide general instructional services. Ex: executive director offices

Expenses related to directing and managing a school campus. Ex: principal salaries, office manager salaries, office supplies, CRC salaries

Expenses related to assessing and testing students’ abilities, aptitudes and interests. Ex: test coordinator pay, counselor salaries, STAAR testing materials

32 – Social Work Services 33 – Health Services 35 – Food Services Expenses related to investigating and diagnosing social needs. Ex: truant officers, social workers

Expenses related to providing physical health services to students. Ex: nurses, nursing supplies

Expenses related to the purchasing, preparation and storage of food.

36 – Extracurricular Activities 41 – General Administration 51 – Facilities Maintenance Expenses related to school‐sponsored activities outside of the school day. Ex: coaching stipends, UIL transportation

Expenses related to managing or governing the school district as an overall entity. Ex: superintendent, budget office

Expenses related to keeping facilities and grounds open, clean, comfortable and in effective working condition. Ex: custodians, maintenance staff

52 – Security Services 53 – Data Processing 61 – Community Services Expenses related to keeping student and staff surroundings safe. Ex: security/police staff, metal detectors

Expenses related to data processing services, whether in‐house or contracted. Ex: database administrator, IT call center

Expenses related to the whole community or some segment of the community. Ex: parent and community meetings

For suggested changes or additions, please contact Budget Services at 972‐925‐3668. Revised 7/25/2013

Object(Whatistheexpense?)

6100 – PAYROLL COSTS 6200 – PROF/CONTRCT SVCS 6300 – SUPPLIES/MATERIALS

6112 – Subs for Professional Staff 6219 – Licensed Prof Services 6319 – Maintenance/Operation Supplies

6117 – Professional Part Time 6246 – Contract Maintenance – FFE 6321 – Textbooks

6118 – Professional Extra Duty Pay 6248 – Contract Maintenance – Building 6328 – AV Kits less than $5K per unit

6121 – Overtime 6266 – Rentals – Furniture/Fixed Equip 6329 – Reading Materials/Books

6122 – Subs for Support Staff 6268 – Rentals – Buildings 6339 – Testing Materials

6127 – Support Part Time 6269 – Rentals – Operating Leases 6395 – Athletic Equipment

6128 – Support Extra Duty Pay 6291 – Consulting Services (Best Practices) 6396 – Technology Equipment & Software between $500 & $4,999/unit 6400 – OTHER OPERATING COSTS 6294 – Printing and Graphics

6411 – Employee Travel 6296 – Dallas County Transportation 6397 – Other Furniture & Equipment w between $500 & $4,999/unit 6412 – Student Travel 6299 – Miscellaneous Contracted Svcs

6495 – Dues 6600 – CAPITAL OUTLAY 6399 – General Supplies, Software, w Technology, Furniture and w Equipment less than $500/unit

6498 – Awards & Scholarships 6631 – Vehicles greater than $5k/unit

6499 – Misc. Operating Expenses/Snacks 6638 – Technology Equipment & w Software greater than $5K/unit 6639 – Furniture & Equipment greater w than $5K/unit

Controllablevs.NonControllable

Organizations have complete control 6668 – AV Kits greater than $5K/unit

over their Controllable Accounts.

Non‐Controllable accounts are controlled by other departments

6669 – Reading Materials/Books greater w than $5K/unit

Sub‐Object

Any organization may use a sub‐object to identify budgeted funds as they deem appropriate.

Year

The year code for the general fund (199) is always X. Grant funds use a year code of 0‐9, depending on the end date of the grant.

ProgramIntentCode(Whichstudentpopulationistheexpenditurefor?)

The program intent code (PIC) is used to account for the cost of instruction and other services that are directed toward a

particular need of a specific set of students. Program intent code 99 should not be used with function 11.

11 – Basic Educational Services 25 – Bilingual Education 31 – High School Allotment

21 – Gifted and Talented 26 – Nondisciplinary Alternative Education 32 – Prekindergarten 22 – Career and Technical Education 28 – Disciplinary Alternative Education 91 – Athletics

23 – Special Education 29 – Disciplinary Alterative Education 99 – Undistributed (Other) 24 – Accelerated Education 30 – State Compensatory Education

Glossary

CAFR‐Comprehensive Annual Financial Report

State Compensatory Education‐Supplemental instructional activities for students at risk of dropping out of school.

Income Statem

ent

Balan

ce Sheet

Budget Services

Contact List

Name Assignment Responsibility Telephone

James Terry Chief Financial Officer 972‐925‐3655

Gilbert Prado Budget Services ‐Director 972‐925‐3667

Christina Campos Budget Services ‐ Assistant Director 972‐925‐3661

Cheryl Dixon‐Wilson Budget Specialist 972‐925‐3668

Cynthia Garcia Budget Specialist 972‐925‐3154

864 ‐ DIVISION 4 Central/Campus 940 ‐ CONTINUING EDUCATION

727 ‐ BUDGET SERVICES

Mark Brokaw Budget Specialist III 972‐925‐3687

736 ‐ DISTRICTWIDE RECORDS

MANAGEMENT 966 ‐ ENERGY MANAGEMENT DEPARTMENT

746 ‐ OPERATION SERVICES 968 ‐ HEAT,VENTILATION & AIR

CONDITIONING

741 ‐ TEXTBOOKS 969 ‐ CUSTODIAL SERVICES

823 ‐ SERVICE CENTER & REAL

PROPERTY MANAGEMENT 971 ‐ TRANSPORTATION SERVICES

835 ‐ GROUNDS AND ATHLETIC FIELDS972 ‐ CENTRAL OPERATIONS

964 ‐ ENVIRONMENTAL SERVICES 979 ‐ CONSTRUCTION SERVICES

965 ‐ MAINTENANCE & FACILITY

SERVICES 980 ‐ SERVICE CENTER(S)

984 ‐ FOOD & CHILD NUTRITION SERVICES

Brandy Mayo Budget Specialist II 972‐925‐3808

862 ‐ DIVISION 2 Central/Campus872 ‐ MANAGEMENT INFORMATION

SYSTEMS

816 ‐ DESKTOP SERVICES897 ‐ SPECIALIZED MANAGEMENT SUPPORT

870 ‐ INFORMATION TECHNOLOGY959 ‐ DATA SUPPORT AND COMPLIANCE

871 ‐ NETWORK SERVICES 999 ‐ UNDISTRIBUTED

Vilas Panicker Business Analyst 972‐925‐3604

863 ‐ DIVISION 3 Central/Campus 978 ‐ GRAPHICS

Elisa Cordova Budget Manager/Analyst 972‐925‐3669

701 ‐ SUPERINTENDENT OF SCHOOLS 734 ‐ NEWS AND INFORMATION

703 ‐ CONTROLLERS OFFICE/TAX

APPRAISAL

747 ‐ OFFICE OF TRANSFORMATION AND

INNOVATION

705 ‐ LEGAL SERVICES 749 ‐ GIS AND DEMOGRAPHIC STUDIES

726 ‐ FINANCIAL SERVICES 811 ‐ TRANSLATION SERVICES

728 ‐ INTERNAL AUDIT813 ‐ OFFICE OF BROADCAST &

PROGRAMMING

729 ‐ ACCOUNTING SERVICES818 ‐ LEADERSHIP DEVELOPMENT FELLOWS

ACADEMY

730 ‐ COMMUNICATION SERVICES819 ‐ SCHOOL AND COMMUNITY

RELATIONS

732 ‐ MINORITY WOMEN BUSINESS

ENTERPRISES

820 ‐ VOLUNTEER AND PARTNERSHIP

SERVICES

Budget Services

Contact ListElisa Cordova Budget Manager/Analyst 972‐925‐3669

733 ‐ PROCUREMENT SERVICES 827 ‐ ALTERNATIVE CERTIFICATION

735 ‐ EMPLOYEE BENEFITS 832 ‐ STUDENT ACTIVITIES

737 ‐ HUMAN CAPITAL MANAGEMENT 902 ‐ ATHLETICS

738 ‐ TREASURY SERVICES 909 ‐ JROTC

739 ‐ RISK MANAGEMENT

923 ‐ SCHOOL LEADERSHIP AND

ADMINISTRATIVE SERVICES

740‐CHIEF OF STAFF925 ‐ ATTENDANCE IMPROVEMENT AND

TRUANCY REDUCTION

743 ‐ MARKETING SERVICES932 ‐ ADULT EDUCATION AND WORKFORCE

LITERACY

744 ‐ FINANCIAL CONTROL AND

ANALYTICS 933 ‐ MEDICAID COORDINATION SERVICES

745 ‐ SPECIAL REVENUE FUNDS

MANAGEMENT 970 ‐ POLICE AND SECURITY SERVICES

Yolanda Freeman Budget Specialist II 927‐925‐3130

861 ‐ DIVISION 1 Central/Campus 929 ‐ STUDENT DISCIPLINE

699 ‐ EXTENDED YEAR SCHOOL931 ‐ BEFORE AND AFTER SCHOOL

PROGRAMS

869 ‐ STRATEGIC LEADERSHIP 934 ‐ HEALTH SERVICES

874 ‐ ACADEMIC INSTRUCTIONAL

SUPPORT 935 ‐ COUNSELING SERVICES

926 ‐ YOUTH AND FAMILY CENTERS 936 ‐ PSYCHOLOGICAL SERVICES

944 ‐ STUDENT SERVICES

Christine Dominiak Budget Specialist II 972‐925‐3404

702 ‐ BOARD OF TRUSTEES 907 ‐ SOCIAL STUDIES

710 ‐ BOARD SERVICES 908 ‐ FINE ARTS AND STUDENT WELLNESS

747 ‐ TRANSFORMATION AND

INNOVATION 910 ‐ EARLY CHILDHOOD EDUCATION

806 ‐ FEDERAL AND STATE

ACCOUNTABILITY 911 ‐ HEALTH AND PHYSICAL EDUCATION

807 ‐ COLLEGE AND CAREER

READINESS

916 ‐ ACADEMIC IMPROVEMENT AND

ACCOUNTABILITY

814 ‐ READING/LANGUAGE ARTS 918 ‐ ACADEMIC SERVICES

828 ‐ LANGUAGE AND LITERACY 921 ‐ CAREER & TECHNOLOGY EDUCATION

829 ‐ WORLD LANGUAGES 938 ‐ ADVANCED ACADEMICS

873 ‐ INSTRUCTIONAL TECHNOLOGY 942 ‐ SPECIAL EDUCATION

891 ‐ REGIONAL DAY/DEAF SERVICES 943 ‐ DYSLEXIA SERVICES

903 ‐ TEACHING AND LEARNING 951 ‐ BENCHMARK ASSESSMENT

904 ‐ STEM

952 ‐ EVALUATION, ACCOUNTABILITY AND

INFO

905 ‐ LIBRARY/MEDIA SERVICES 955 ‐ EVALUATION

906 ‐ K2 CURRICULUM AND

INSTRUCTION 960 ‐ EVALUATION (INTERNAL SERVICES)

Ricardo Salazar Budget Specialist II 972‐925‐3593

865 ‐ DIVISION 5 Central/Campus

4

1

1

Special Revenue Funds Management 2014 DISD Campus Business AcademyJuly 29 2014July 29, 2014

Sequetta MarksDirector Special Revenue Funds Management

2

2

Objectives

After this class you will understand:

History of the No Child Left Behind (NCLB) Act 2001Why compliance is importantThe grant application processThe importance of program workscopesAllowable vs. unallowable expenditurespHow to maintain auditable documentationBudget Process & CodingThe importance of Title I Parent Involvement

3

Th Hi t f The History of No Child Left Behind (NCLB)

4

3

Elementary and Secondary Education Act of 1965 (ESEA)

The Elementary and Secondary Education Act (ESEA) was passed in 1965 as a part of the War on Poverty. After John F. Kennedy's assassination in November 1963, President Lyndon B. Johnson made education and civil rights the foundation of the War on Poverty.

ESEA emphasizes equal access to education and establishes high standards and accountability. The law authorizes federally funded education programs that are administered by states. While Title I remains an essential principle of ESEA variousWhile Title I remains an essential principle of ESEA, various reauthorizations over the years have reformed the legislation or incorporated entirely new objectives. In 2002, Congress amended ESEA and reauthorized it as the No Child Left Behind Act (NCLB).

5

No Child Left Behind (NCLB) Act of 2001

The No Child Left Behind Act authorizes several federal education programs that are administered by the states. The law is a reauthorization of the Elementary and Secondary Education Act.

Under the 2002 law, states are required to test students in reading and math in grades 3–8 and once in high school. All students are expected to meet or exceed state standards in reading and math by 2014.

The major focus of No Child Left Behind is to close student achievement gaps by providing all children with a fair, equal, and significant opportunity to obtain a high-quality education. The U.S. Department of Education emphasizes four pillars within the bill:

Accountability: to ensure those students who are disadvantaged, achieve academic proficiency.

Fl ibilit All h l di t i t fl ibilit i h th f d l d ti f d t i t d tFlexibility: Allows school districts flexibility in how they use federal education funds to improve student achievement.

Research-based education: Emphasizes educational programs and practices that have been proven effective through scientific research.

Parent options: Increases the choices available to the parents of students attending Title I schools.

NCLB requires each state to establish state academic standards and a state testing system that meet federal requirements.

6

4

No Child Left Behind Act of 2001

Focus and Priority Schools

Under the state’s NCLB waiver, Texas schools are no longer designated as having made or missed Adequate Yearly Progress (AYP). Instead of federal designations for all schools in Texas, only 15 percent of Title I schools are being identified as Priority or Focus Schools. Those schools are subject to a series of federally-prescribed interventions.

Priority School IdentificationPriority schools are the lowest 5% of Title I served campuses based on performance in reading and mathematics and graduation rates.

Focus School IdentificationFocus schools are Title I served schools ranked by the widest gaps between reading and math performance of federal student groups.

To exit Priority or Focus status, a school must make significant progress for two consecutive years following interventions and no longer fit the criteria to be identified as a Priority or Focus school.

7

No Child Left Behind Act of 2001

P t l i l t l h b t i f Titl I

Parent Involvement

Parental involvement always has been a centerpiece of Title I. However, for the first time in the history of the ESEA, it has a specific statutory definition. The statute defines parental involvement as the participation of parents in regular, two-way, and meaningful communication involving student academic learning and other school activities, including ensuring—

That parents play an integral role in assisting their child’s learning;

That parents are encouraged to be actively involved in theirThat parents are encouraged to be actively involved in their child’s education at school;

That parents are full partners in their child’s education and are included, as appropriate, in decision-making and on advisory committees to assist in the education of their child; and

That other activities are carried out, such as those described in section 1118 of the ESEA (Parental Involvement. [Section 9101(32), ESEA.]

8

5

Compliance…What’s the Big Deal Anyway?

9

Special Revenue Funds Management & Compliance

The Special Revenue Funds Management Department works ll i l i h f d l d l l i d

SRF: “Dear Office SRF: “Dear Office Manager Manager –– Your request Your request

collectively with federal, state and local government agencies and grant making organizations to safeguard District grants through proper grant management by ensuring government and local funds are spent in compliance with applicable laws and regulations. We are required to adhere to:

Federal Compliance

Office of Management and Budget (OMB)

in Oracle was rejected in Oracle was rejected because….Please make because….Please make the following corrections the following corrections

and resubmit”and resubmit”

Office Office Manager: Manager: “Why?”“Why?”

g g ( )

State & Local Compliance

Texas Education Agency (TEA)

Other Grant Making Entities

SRF: “Because, SRF: “Because, according the grant’s according the grant’s

guidance we are guidance we are required to…”required to…”

10

6

A li ti & S h l Y Application & School Year Planning

11

Title Funds Planning & Application Submission

Dates Activity

August Submission of signed job descriptions• Campus – File in Title I Binder • Central – Submit via email to Kim St. Amant

September Project Managers will meet with Special Revenue Funds Management for Project review

August- December 75% of all orders placed to be utilized for current grant period

January -February Special Revenue Funds Management will meet with program managers for mid-year review. Budget will be reviewed and amendments made.

Final amendments accepted.

February 95% of all orders placed to be utilize for current grant period

April 2015-16 Project Workscope development

May Preparation for ESEA Application (Special Revenue Funds Mgt. acquires necessary information)

June ESEA Application submitted

July 1 Budget and positions online. Program Year 6 begins12

7

2014-2015 School Year Planning

Dates Activity

August-September • Develop and Approve School Compacts (1 mandatory meeting required)• Develop and Approve Parent Involvement Policy (1 mandatory meeting required)

September • Host Annual Title I Parent Meeting• Initial Campus Needs Assessment Meeting w/ follow-ups in January and June

October Begin 1st Review of Title I Notebook Audit

November Begin Reviewing Campus Action Plan for 10 Components

December Time and Efforts distributed via email and due before Winter Break

13

December(1ST Week )

Time and Efforts distributed via email and due before Winter Break

January Begin 2nd Review of Title I Notebook AuditDecember 5th Last day to order Technology

March 27th Purchasing Deadline – including all purchases for Summer ProgramsMay(2ND Week)

Time and Efforts distributed via email and due by the end of the month

May-June(Preferably)

• Develop and Approve School Compacts for the upcoming school year• Develop and Approve Parent Involvement Policy for the upcoming school year

Program Workscopes

14

8

Program Workscopes

Program Workscopes serve as a vital g ppiece of documentation when requested by TEA, auditors, and district staff

Your Workscope = Program Blueprint

Plan programs for the year

Align programs to District goals

Identify key actions and program intent

Assign budget and fund source to program15

Expenditures

16

9

Guidance for Spending

Must be reasonable and necessary

Meet needs identified in the campus’ comprehensive needs assessment process

District or Campus Improvement Plans

Must be included in grant application, in approved budget and may require specific approval

Obligation meets federal rules for timing of eligible expenditure

Must align with grant’s purpose

Allowable Costs Principles OMB Circular A-87

OMB Circular A-133 Compliance

17

Allowable/Unallowable Expenses

Object

Codes Allowable Not Allowable Grants Department Policyp y6100’s Extra Duty Pay ‐ Tutoring and attending

Professional Development after normal

workday

Extra Duty Pay –

Administrators/Office Personnel

6200’s Consultants – (6291) You shall not use or pay any

consultant in the conduct of this

application if the services to be

rendered by such consultant could

have been rendered by your

employees.(TEA Reference Manual)

Services should be selected based on

demonstrated competence, qualifications,

experience and fee.

Printing – (6294)

Must be a reasonable printing cost.

Internal and External. No more than two

colors allowed.

Transportation ‐ Field Trips –

Dallas County Schools – (6296)

Band, Cheerleading, ROTC, Social,

Entertainment and recreational

Documentation must be maintained by

your campus for audit purposes and must y ( )

Educational field trips are approved,

planned instructional activities that involve

students in learning experiences difficult to

duplicate in a classroom setting and should

provide hands‐on activities that encourage

students to experiment and ask questions,

must support TEKS, reasonable cost, and

must appear in teacher’s lesson plans.

(TRIPS or Field Trip Approval Form)

purposes or field trips that do not

meet the criteria for allowable trips.

y p p p

provide clear evidence of how the

expenditure relates back to an

instructional objective. Documentation

must include: the destination of the field

trip, the cost associated, the objectives to

be accomplished from conducting this field

trip and the teacher’s lesson plan and

follow‐up activities.

Consultant Services – (6299) Miscellaneous contracted services (i.e.

Software training that cost separate; any

other consulting services not specified

above)

18

10


Object

Codes Allowable Not Allowable Grants Department Policy6300’s Reading Materials (6329) Reader‐Board Library Books controlled by Consumable books must be procured with6300 s Reading Materials (6329)

Leveled‐Novel‐Resource Books, Books in

CD/Cassette format, Newspaper, Educational

Magazines, Periodicals, Newsletters, Dictionary,

Thesaurus, Sciencesaurus, SRA Kits, DRA Kits,

and Staff Development Books. Non consumable

books.

Reader Board, Library Books controlled by

the library, Calendars (personal) ‐ Paper

calendar, PDAs, or Electronic or Software

calendars.

Consumable books must be procured with

object code 6399.

Testing Materials ‐ (6339) Testing materials including test booklets and

study materials related to those tests should

be coded 6339.

Instructional Materials (6399)

Supplemental Materials such as: Instructional

M t i l Mi P t bl PA’

NO ‐ Sanitizer, Custodial Supplies,

Customization of any kind, Band‐aids,

Ti F it S P T l

Pencil Sharpeners less than $40; Student

Planners with no customization – an itemized

i i t b tt h d t i iti fMaterials, Microscopes, Portable PA’s,

Calculators CD/Cassette Player, DVD Player,

Microsoft Office. Lockdowns/Storages must be

coded w/ function 52 as Safety/Security.

Tissue, Furniture, Soap, Paper Towels,

Wipes, and Teacher planners. District

Enrollment Forms and/or Forms

purchased from the District Warehouse.

invoice must be attached to requisition for

approval; Television – reasonable and

necessary cost; Consumable workbooks,

Manipulative, Educational Carpet for PK‐K

Reading Centers only, Batteries for calculators‐

must be specified.

Technology less than $500 per unit price (6399) Capital Equipment requires prior approval

from TEA and must be procured from the

6600s object code series.19


Object

Codes Allowable Not Allowable Grants Department Policy6400’s Travel – Local travel – Registration only (6411) Mileage reimbursement for local

workshops. Local workshops are

considered a regular workday.

A limit of no more than 15 employees per

campus/central office can attend a local

conference at the same time. Support staff is

unallowable.

Conferences that are not on the Approved

Conference list or addressed in the CAP as

necessary, Out of the Country, Las Vegas

Conferences and any out of the state

conferences that have a DFW conference date.

Travel – (6411) Out‐of‐state –Travel costs include: registration, mileage

reimbursement, airfare, car rental fee, airport

First‐class air fare, tips, gratuities, any

expense for other persons, social events

at conferences, rental car (if taxi or shuttle

Conferences must be authorized by grant.

Conferences that are not on the Approved

Conference list or addressed in the CAP as

parking, per diem for meals must include

itemized receipts and lodging (at actual cost),

taxi fares, miscellaneous business expenses

(phone calls, printing).

A limit of no more than 10 employees per

campus/central office can attend an out of state

conference at the same time. Support staff is

not allowed.

Conferences outside of Dallas County that last

for at least six consecutive hours may request

mileage. In this instance, registration and

mileage will be charged to 6411.

is available), and personal accident

insurance for rental car. Travel allowances

paid regardless of the amount actually

expended are not allowed.

necessary; Out of the Country; Las Vegas

Conferences and any out of the state

conferences that have a DFW conference date.

20

11


Object

Codes Allowable Not Allowable Grants Department Policyp y6400’s Transportation – Charter bus and all other

transportation (6412).

Dallas County School bus (6296)

Dallas County School bus transportation must

be coded (6296).

Snacks – (6499) – TAKS Snacks for

before/afterschool tutoring. i.e. Water, Juice,

Crackers, Chips, Cookies, Cereal bars, Fruit

snacks, and Nutritional snack.

Parent Snacks – (6499) – Light snacks such as:

cereal bars, cheese trays, fruit trays. Snacks and

refreshments for parental activities where

necessary to encourage participation.

Breakfast, working lunch, snacks during

TAKS Test, meals (hotdogs, pizza, buffalo

wings)

Unallowable snacks are: Candy, Chocolate, Soda

Parent Snacks –All allowable snacks must be

necessary to encourage parental attendance.

Reference Price Agreement list for approved

snacks.

Awards – (6499) – Minimal cost ‐ Awards for

recognition and incentives for participation are

allowable. i.e. certificates, plaques, ribbons,

small trophies, pens, pencils, and medals.

Gifts, souvenirs, memorabilia, service

awards, promotional items (t‐shirts, caps,

tote bags, key chains, imprinted pens),

door prizes, tickets, gift cards, food

rewards as incentives. Any awards that

appear to be gifts are prohibited by the

state constitution. (TEA Reference Manual)

Allowable awards must be less than $5 per

item.

Imprints of any kind are unallowable.

No alcoholic beverages; ceremonies,

banquets, celebrations.21

Allowable Positions

Teachers

Teacher Assistants

Counselors

Community Liaisons/Parent Instructors

Instructional Coaches

22

12

Unallowable Positions

Athletic CoachesAthletic Coaches

Cheer/Drill Coaches/Coordinators

Office Assistants

Teacher Assistants cannot work in the front office

Teacher Assistants cannot work in the gym

Hall Monitors

23

Required Supporting Documentation

Personnel

Title I Notebook Checklist

Tutoring Template

Professional Development Template

Travel

Grants Field Trip Template

Title I Equipment Inventory Form

24

13

Personnel

The lack of time and effort reporting is the single largest audit finding by p g g g g ythe US Office of Inspector General (OIG).

Costs that do not have adequate documentation are:

Deemed “unallowable”

Subject to repayment

25

Certification (T&E) vs. Personal Activity Report (PAR)

Certification Personal Activity Report

100% funding source Split funded - multiple activities or cost objectives

Prepared at least semiannually Prepared monthly and submitted by the 10th of each month for the previous month

Certify that 100% of time is spent on activities Account for the total activity for which each relating to the fund source employee is compensated

Signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee

Signed by the employee and supervisor

26

14

Positions Reporting Time and Effort (T&E)

Object Description Required DocumentationObject Code

Description Required Documentation

6117 Prof Part-time / Temp Certification Form/Personal Activity Report

6119 Salaries / Wages – Teacher & Prof Certification Form/Personal Activity Report

6127 Support Part time / Temp Certification Form/Personal Activity Report6127 Support Part-time / Temp Certification Form/Personal Activity Report

6129 Salaries / Wages – Support Certification Form/Personal Activity Report

27

Time & Effort Submission

Certifications and PARs are completed signed and kept in theCertifications and PARs are completed, signed and kept in the Special Revenue Funds Management Department.

Originals are to be retained at the campus or department.

Records retention policy requires that forms are maintained for 5 years.

Retained for both internal and external audits.

28

15

Reporting Requirements

Title Funds – All compliance reports are submitted by Special Revenue Funds ManagementTitle Funds All compliance reports are submitted by Special Revenue Funds Management

Discretionary Grants – Most require both program and expenditure reports throughout the grant period

Program reports:

Program Managers are responsible for submitting them

Varies by grant – interim, “progress reports”, final report

Generally based on preliminary data and performance targets submitted by the campus or organization in grant application

If assistance is needed to complete reports, contact the grant’s evaluator for information.

Program reports must be submitted when requested. If not,

Funds may not be released

G t ld t t f f dGrantor could request return of funds

Can affect the chance of receiving future awards

Financial Reports – Grants Accountants cannot submit final expenditure reports until

All receivers have been inputted, and

All programmatic reports have been submitted

29

U d & N F d l Updates & New Federal Guidance

30

16

Updates & Changes

Non-Teaching and Teachers with a modified schedule that have less than 7-8 periods must maintaint d il h d l i th i Titl I bi d th t t f 100% f tia current daily schedule in their campus Title I binder that accounts for 100% of your time.

Technology Deadline - Order by December 5, 2014

Check Requisitions are required to request Transportation

o A copy of the invoice must be attached to the requisition

o A copy of the approved Special Revenue Funds Field Trip Template must be attached to the requisition

NEW FEDERAL GUIDANCECapital Equipment – Grantees will no longer be required to budget purchases of items that make up a “complete set” in class/objectcode 6600 when the cost of the set equals or exceeds the grantee’s capitalization threshold of $5,000. Instead, grantee will budget theq g p $ , , g gpurchase of those items individually based on the unit price of each item in the appropriate class/object code.

Travel

o Itemized Receipts are required for per diem

• Up to the allowed per diem amount will be reimbursed

31

TITLE I COMPLIANCE PARENTS

“NUTS AND BOLTS”

32

17

Title I, Part A = Federal Law

The four main focuses of the No Child Left Behind Act of 2001 that

reauthorized the Elementary and Secondary Act (Section 1118)reauthorized the Elementary and Secondary Act (Section 1118)

Shared accountability between schools and parents for high student achievement, including expanded School Choice and Supplemental Education Services

Local development of parental involvement plans with sufficient flexibility to address local needsflexibility to address local needs

Building parents’ capacity for using effective practices to improve their own child’s academic achievement

Five Commitments of Assurance to Title I Parent Involvement

Conduct an Title I Annual Meeting with Parents

Include parents in the development and evaluation of the Title I Parent Involvement Policy

Include parents in the development and use of the Title I School/Parent Compact

Conduct a Title I campus meeting with staff (with assistance of parents)

Conduct a Title I Comprehensive Needs Assessment and Evaluation

18

What is a Title I Annual Meeting?What is a Title I Annual Meeting?

Agenda items include:

School performance and academic assessments

School Curriculum and Instruction

Title I budget allocations (staff, resources, professional development, etc.)

Assurance of highly qualified teachers

Ways for parents to connect with their child’s learning (Parent Portal, weekly folder, parent conferences, monthly parent workshops or trainings) 35

Title I Annual MeetingTitle I Annual Meeting

Rights of Parents to request information

The professional qualifications of their child’s teacher

Process for submitting dissenting views if a school’s schoolwide program is “Not Acceptable to them”p g p

Explain purpose of and distribute the “Title I Parent Involvement Policy” and the “Title I Parent/School Compact”

36

19

Title I Annual MeetingTitle I Annual Meeting

Must have documentation for this STAND ALONE meeting:Must have documentation for this STAND ALONE meeting:

Agenda

Sign-in sheet (must identify role on the sign-in sheet)

Minutes (typed or legible writing)

Recommended Timeline: by October 201437

Title I Parent Involvement Policy Title I Parent Involvement Policy (developed (developed jointlyjointly with parents)with parents)

Policy should include:

Goals and vision of the campus

State how parental involvement can improve student academic achievement and school performance

Campus’ role to build parents’ capacity for involvement and in decision making

Posted in both English and Spanish in the front office and any other high traffic locations


20

Title I Parent Involvement Policy Title I Parent Involvement Policy (developed (developed jointlyjointly with parents)with parents)

1st Committee Planning Meeting is to review and revise (with parents)

2nd Committee Meeting is to approve

Discuss when/how to implement and reflect plan in the minutes)

3rd Conduct Campus “Title I Annual Meeting”

Include all teachers and parents

Explain purpose of and distribute the Title I Parent Involvement Policy)

Documentation for all three meetings must include:

Agenda


Minutes (typed or legible writing)39

Title I Parent Involvement Policy Evaluation

The results of the evaluation should influence the revisionsThe results of the evaluation should influence the revisions for the Parent Involvement Policy for the upcoming school year

Documentation for this meeting must include:

Agenda

Sign-in sheet (must identify role on the sign-in sheet)Sign in sheet (must identify role on the sign in sheet)


Recommended Timeline: End of Year

21

What is the Title I School/Parent Compact?What is the Title I School/Parent Compact?((developed developed jointlyjointly with parents)with parents)

Compact should include:

Campus responsibility to provide high quality curriculum and instruction

Parental responsibility behaviors for supporting their children’s learning

On-going communication the school will utilize (parent-teacher conferences, progress reports, access to staff)

Posted in both English and Spanish in the front office and any other highPosted in both English and Spanish in the front office and any other high traffic locations

41

Title I School/Parent CompactTitle I School/Parent Compact((developed developed jointlyjointly with parents)with parents)

1st Committee Planning Meeting is to review and revise the Title I g gSchool/Parent Compact (with parents)

2nd Committee Planning Meeting is the approval of the Title I School/Parent Compact

Discuss when/how to implement and reflect plan in the minutes.

3rd Campus “Title I Annual Meeting” to include all teachers and parents3rd Campus Title I Annual Meeting” to include all teachers and parents

Explain purpose of and distribute the Title I School/Parent Compact

42

22

Title I School/Parent CompactTitle I School/Parent Compact((developed developed jointlyjointly with parents)with parents)

Elementary schools must use the School/Parent CompactElementary schools must use the School/Parent Compact during parent/teacher conference. Schools must document “how” it was used to enhance parent communication

Must have documentation for all three meetings:

Agenda

Sign-in sheet (must identify role on the sign-in sheet)Sign in sheet (must identify role on the sign in sheet)



Title I Staff MeetingTitle I Staff Meeting(with the assistance of parents)(with the assistance of parents)

Agenda items include:

Educate teachers and other staff members with the assistance of parents, in the value and contributions of parents

Strategies for involving parents with their child’s learning and ways to connect to the school

Examples include:- Purpose of the Parent Portal & inputting grades/assignments

44

Purpose of the Parent Portal & inputting grades/assignments

- Effective communication to parents

- Volunteer opportunities

- Mentoring and/or tutoring opportunities

- Purpose of membership PTA/PTO/PTSA

- Purpose of Site-Based Decision Making

- Parent Workshops/Trainings

23

What is the Title I conduct campus meeting with What is the Title I conduct campus meeting with staff? staff? (with assistance of parents)(with assistance of parents)

Must have documentation for the meeting:Must have documentation for the meeting:

Agenda




(Before Parent/Teacher Conferences)

45

Title I Campus Needs Assessment and Title I Campus Needs Assessment and EvaluationEvaluation

Identify campus needs based on dataIdentify campus needs based on data

Develop strategies based on the needs of your campus and include them in your Campus Action Plan

Evaluate your strategies in your Campus Action Plan and determine recommendations for improvement

24

What is the difference between the What is the difference between the Title I Campus Needs Assessment and Title I Campus Needs Assessment and

the role of Site Based Decision Making?the role of Site Based Decision Making?

Campus Needs Assessment(Federal Law)

Site-Based Decision Making(State Law)(Federal Law)

Curriculum, Instruction and AssessmentDemographicsFamily and Community InvolvementSchool Context and OrganizationSchool Culture and Climate

(State Law)

Planning-goal-settingCurriculumBudgetSchool safetySchool organizationStaffing patternsSt ff D l tSchool Culture and Climate

Staff QualityStudent AchievementTechnology

Staff Development

CAMPUS CAMPUS ACTION PLANACTION PLAN

PART I PART I -- Conduct Title I Campus Needs Conduct Title I Campus Needs Assessment (with assistance of parents)Assessment (with assistance of parents)

The campus Title I Comprehensive Needs Assessment (CNA) is determined through i f l d f l t d t d th Th lt f thinformal and formal surveys, assessment data, and other resources. The results of the CNA should be included as strategies in the Campus Action Plan.

Curriculum, Instruction and Assessment

Demographics

Family and Community Involvement

School Context and Organization

School Culture and Climate

48

Staff Quality

Student Achievement

Technology

Recommended Timeline for CNA: July/August 2014

25

PART IIPART II-- Conduct Title I Campus Needs Conduct Title I Campus Needs Evaluation (with assistance of parents)Evaluation (with assistance of parents)

The annual evaluation, conducted in the spring, with administrators, t h t ff d t id tifi ibl b i th t li it tteachers, staff and parents identifies possible barriers that limit parent and family participation and student achievement. These findings help to revise strategies to determine parent needs for the next school year.

Recommended strategies should be included in the

Campus Action Plan

Must have documentation for both Title I CNA and Evaluation meetings: g

Agenda



Recommended Timeline for Evaluation: End of Year49

Friendly Reminder for all Title I Friendly Reminder for all Title I Meetings….Meetings….

DOCUMENT. DOCUMENT. DOCUMENT.DOCUMENT. DOCUMENT. DOCUMENT.

Agenda & sign-in sheet MUST reflect same date/timeg g

Sign-in sheet MUST include “role” of participants (teacher, staff, parent, community)

Minutes MUST be typed or legible. Provide what was discussed and include next steps or action items with a timeframe

50

If there are no minutes, the meeting did not happen!

26

Resources Resources

SEDL/ A Toolkit for Parental InvolvementSEDL/ A Toolkit for Parental Involvement

http://www.sedl.org/connections/toolkit/toolkit-titleI-parent-inv.pdf

Dallas ISD Board Policy

EHBD (Legal) Site Based Decision Making

EHBD (L l) Sit B d D i i M kiEHBD (Local) Site Based Decision Making

INET/Principals’ Center/Title I Parent Involvement Compliance

http://inet.dallasisd.org/presource/title1.htm

What is in your Title I Parent Involvement What is in your Title I Parent Involvement binder?binder?

Documentation should include agendas, sign-in sheets and minutes

Title I Annual Meeting

Parent Involvement Policy (with assistance of parents)

School/Parent Compact (with assistance of parents)

Campus meeting with staff (with assistance of parents)

Comprehensive Needs Assessment and Evaluation (with assistance of parents)

52

27

Special Revenue Funds Management Special Revenue Funds Management Contact InformationContact Information

Division 1 – Debo Adesino– (972) 925-3268

Division 2 – Jillian Heintzman – (972) 925-3634

Division 3 – Matt Ortiz– (972) 925-3952

Division 4 – Debra Toyer-Watkins – (972) 925-3439

Division 5 – Valerie Murphy – (972) 925-3433

Focus and Priority – Tourischeva Cannon – (972) 925-3616y ( )

Discretionary - Tiffany Brooks – (972) 925-3423

Central - Kimberley St. Amant – (972) 925-3518

53

Special Revenue Funds Management

Q&A54

28

55

5

1

1

Accounts Payable Department

2014 DISD Campus Business Academy

July 28-31, 2014

2

y ,

2

Travel

Topics

Travel Dallas County SchoolsCheck Requests

3

Template 1: Advances Only

Expense Templates

Template 1: Advances Only

Template 2: Grants Reimbursement

Template 3: Misc. Reimbursement

Template 4: Monthly Mileage

Template 5: Non--Grants Reimbursement

4

Template 5: Non--Grants Reimbursement

Template 6: Student Travel Reimbursement

3

When requesting an advance payment

Advances Only

When requesting an advance payment for a business travel.

Hotel – hotel reservation confirmation

Airfare-quote – lowest price in coach

5

class

Conference agenda

When travel expenses are being paid from Grant funds

Grants Reimbursement

Grant fundsAll expenses will be submitted to Special Revenue Department for approval.Certificate of attendance is required.Itemized food receipts are requiredAll receipts must be attached to expense

6

report in Oracle.If the hotel expense exceeds what the SR department approves, a general fund line code must be provided for the difference.All expenses must be reconciled within 10 days from last day of the conference.

4

When requesting reimbursements for non

Misc. Reimbursement

When requesting reimbursements for non-travel expenses

Food Compliance Form (requires approval of Division Chief)

7

UIL related purchases for props only

When requesting reimbursement for local

Monthly Mileage

When requesting reimbursement for local travel.

Mileage Log must be attached in Oracle.

Odometer readings required

8

Must provide duty station to duty station information.

Monthly Mileage should be submitted by the 5th of the month.

5

When expenses are being paid from General

Non-Grants Reimbursement

When expenses are being paid from General Operating Funds.

All receipts must be attached to expense report in Oracle.

Certificate of attendance is required.

9

q

All expenses must be reconciled within 10 days from last day of conference.

When requesting reimbursements for all expenses involving student travel

Student Travel Reimbursement

expenses involving student travel.All receipts must be attached to expense report in Oracle.

List of students traveling must be provided.

All meal receipts must be itemized

10

All meal receipts must be itemized.

All expenses must be reconciled within 10 days from trip end date.

Object code 6412 is required.

6

Dallas County Schools

How to order a bus

How to pay for the bus

11

�

Check Request

All check request route through Procurement Services for approval before coming to Accounts Payable.Check Request will be processed

ithin 5 b siness da s of receipt

12

within 5 business days of receipt.

�

7

Invoices

Reports Vendor Follow upReportsDISD PO/Active Encumbrance ReportUninvoiced Receipt ReportInvoice Aging

Vendor Follow upReturns/Credit MemosBackorders Shipping cost must be included on PO

13

Invoice Processing

All invoice must have a valid District Purchase Order.All invoices must be submitted to Accounts Payable for payment.

14

�

8

?15

16

6

Oracle R12

Activity Funds

Oracle Purchase Requisitions

2 Version 2014 Student Exercise Guide

Notes:Copyright © 2012 Dallas Independent School District. All rights reserved. No part of this publication may be reproduced or used in any form or by any means—graphic, electronic, or mechanical, including photocopying, recording, taping, or in information storage and retrieval systems—without written permission from the publisher.

For internal distribution only.

This guide is intended to supplement instructor-led training for Dallas ISD Finance System training. It is intended to be used in conjunction with your classroom instruction and reference material.

The student guide is organized by module and contains the following:

• Procedure information for each module

• Examples for each module

• Data to be used for each example

Course ID: Activity Funds

Revision Date: May, 2014

Version: 2014

DISD Finance System Activity Funds

Notes:TABLE OF CONTENTS

MODULE 1: FUNDS RECEIPT ................................................. 4

MODULE 2: RECEIPT INQUIRY ............................................. 8

MODULE 3: REVERSE FUNDS RECEIPT ............................... 11

MODULE 4: FUNDS DEPOSIT............................................... 14

MODULE 5: FUNDS AVAILABILITY ...................................... 18

MODULE 6: CHECK REQUEST .............................................. 24

MODULE 7: REQUISITION SUMMARY ................................. 29 Requisition Inquiry .................................................................. 31 Cancel a Requisition Line ........................................................ 36 Cancel a Requisition ................................................................ 41

MODULE 8: REPORTS AND PERSONAL PROFILES ............... 46 Set a Default Printer and Default Number of Copies .............. 47 Submit a Report ...................................................................... 52 Find and View Requests .......................................................... 60 Reprint Reports ....................................................................... 62

MODULE 9: CLEAR DEPOSIT ............................................... 63

Student Reference Guide Version: 2013 3

Module 1: Funds Receipt Funds receipts are the means for accurately recording monies (cash, checks, etc.) received and provide support to document each bank deposit. Funds receipt must be recorded and issued without delay at the time money is received to provide adequate control of funds. Oracle computerized receipts shall be used to receipts funds collected by the activity funds bookkeeper. The individual responsible for collecting funds shall verify the amount received and issue an activity funds cash receipt to the individual turning in money. All Dallas ISD Activity Funds policies remain in effect. This module covers the following topics:

• Recording and Printing Funds Receipts

The examples in this module include the following scenarios:

Record campus fund activity as well as student fund activity.

Recording funds receipt involves the following steps:

Step 1: Selecting the receipt details

Step 2: Answering taxability questions

Step 3: Printing computerized paper receipts

4 Version: 2013 Student Exercise Guide


To record funds receipt, complete the following steps: Notes:

1. Login to finance system using your login user ID and Password.

2. Navigate to Activity Funds Cash Receipts

DISD Requisitioner/Requisition Approver XXX

N > Activity Funds > Cash Receipts

Receipts (DISD : USD)

3. Enter the following Selection Criteria in the Receipts window:

Field Name Field Data

Receipt Method 461-Campus Activity-XXX/ 865-Student Activity-XXX

Receipt Amount Enter Amount collected in USD.

Cash Receipt Type Sale/ Not a Sale

Sale Type Taxable/ Non Taxable

Tax-free Day Used? Y/ N

Received From Enter the name of the individual turning in the money

Activity Select the appropriate activity

Tax Code Select the tax code

Comments Enter any appropriate comments


Cash Receipts window

4. Click in the Receipt Method to select either Campus or Student

activity receipt method.

Note: The campus funds and the student funds are going to be separated into different bank accounts. So you must select the right receipt method to ensure that the funds are credited correctly.

5. Enter the Receipt Amount.

6. Enter the Cash Receipt Type. Select either Sale or Not a Sale.

7. If you selected Sale above, then select the Sale Type. Select

either Taxable or Non Taxable.

8. If you selected Taxable above, then state if Tax-free Day was used or not. Select either Y or N.

Note: The answer(s) you provide in steps 6 through 8 will be used to determine whether a tax liability exists or not.



Notes:

Receipt Information (DFF) Window

9. Enter the name of the individual turning in the fund in the

Received From field.

10. In the Activity field, select the specific activity that the fund is being collected for.

Note: The receipt method selected in step 4 will determine the different activity options available in the LOV. You can use wildcards such as % sign to find the right activities.

11. Depending on the information selected in steps 4, 6, 7, and 8 above, the system would restrict the value available to be selected in the Tax Code field. Select the value.

12. Enter any other relevant information in the Comments field.

13. Click the icon to save the record.

Note: Once you save your record, a Receipt Number is automatically assigned. From this point on, the receipt can no longer be updated or deleted. To correct receipt, you must reverse it and create a new reverse.


14. To print out a computerized paper receipt for the individual turning in the fund, go to the menu bar, click on Reports Print Receipt. Click the button to open file in PDF and print to your local or network printer.

Module 2: Receipt Inquiry Once an activity fund receipt is saved in Oracle, it can no longer be modified. It can only be reversed. However, there may be times when it is necessary to find an existing activity fund to either review it or reprint the paper receipt. To find an existing receipt, complete the following steps:








Notes:

Receipts window

3. Go to the toolbar and click the to find the receipt.

Find Receipts window

4. Enter the following Search Criteria in the Find Receipts Form:


Receipt Numbers Specify the receipt number range, if known.


Receipt Dates Specify the receipt dates range, if known.

Payment Method Select the receipt method.

Activity Optionally, specify the receipt activity.

5. After specifying your search criteria, click the button at the bottom of the form to execute your search.

6. Review the returned record to ensure that the correct receipt

was retrieved.

Note: If multiple records are returned, you can use the Up and Down functions on your keyboard to move to the next record.

7. Select the right receipt and click the button at the bottom.

8. To print out a computerized paper receipt for the individual turning in the fund, go to the menu bar, click on Reports Print Receipt. Click the button to open file in PDF and print to your local or network printer.



Module 3: Reverse Funds Receipt

Notes:

Funds receipts cannot be modified once saved in Oracle EBS. Whenever a change is necessary, the original receipt will need to be reversed, and a new funds receipt created in the system. All Dallas ISD Activity Funds policies remain in effect. This module covers the following topics:

• Reversing Funds Receipts


Record campus fund activity as well as student fund activity.

To record funds receipt, complete the following steps:







3. Enter the following Selection Criteria in the Reverse window:


Category Select the right category

Reason Select the correct reason


Find Receipts window

4. Go to the toolbar and click the to find the receipt to be

reversed.

5. Use of any of the following; Receipt Numbers, Receipt Dates, Amount, etc., to find the receipt to be reversed.

6. After specifying your search criteria, click the button at the bottom of the form to execute your search.

7. Review the returned record to ensure that the correct receipt

was retrieved before reversing the receipt.



Note: If multiple records are returned, you can use the Up and Down functions on your keyboard to move to the next record.

Notes:

8. Click the button at the bottom of the form to reverse the receipt.

Reverse Window

9. Enter any relevant information in the Comments field.

10. Click the button at the bottom of the form to reverse the record.


Module 4: Funds Deposit Fund receipts shall be deposited daily through the use of the courier service. All schools have a courier service that picks up deposits daily. DISD requires that all schools prepare a bank deposit slip for each deposit. These deposits are then recorded in Oracle EBS daily as they occur. All Dallas ISD Activity Funds policies remain in effect. This module covers the following topics:

• Depositing Funds Receipts


Record deposits for both campus fund and student fund activities.

To record deposits of funds receipt, complete the following steps:


2. Navigate to Activity Funds Bank Deposits


N > Activity Funds > Bank Deposits

Remittances (DISD)



Notes:



Receipt Method 461-Campus Activity-XXX/ 865-Student Activity-XXX

Account Number Select the bank account number for the funds deposit

Deposit Bag Number Enter the last 4 digits of the deposit bag number


Remittances window

4. Select the Receipt Method to determine the bank account

being deposited into.

5. Select the bank Account Number.

Note: The receipt method selected will determine the bank account number available in the LOV.


6. Enter the bag number in the Deposit Number field.

7. Enter any other relevant information in the Comments field.

8. Click the button at the bottom of the form to select unremitted receipts to be deposited.

Maintain Remittance Receipts Batch Window

9. To remove any receipts from the deposit batch, uncheck the

Select box for that receipt.

10. Verify the total count and total amount at the top left corner of

the form. These totals must match the deposit slip.

11. If everything matches, click the button to submit remittance for system processing.

Note: Once you submit your remittance for processing, you no longer update or delete it.



12. To view/print remittance details report, go to View Requests. Go to your Find requests screen. Look for the Print Remittances program. Locate the Print Remittances program, click the View Output button. You can also print this report for your records.

Notes:

Print Remittances Report


Module 5: Funds Availability Managing funds is a major responsibility for a Principal, Department Head or budget manager. Before you create a requisition or a purchase order, you want to ensure there are adequate funds available. Requisitions or purchase orders cannot be created and forwarded for approval without having an appropriate Charge Account (line code, budget code). All Dallas ISD Purchasing policies remain in effect. This module covers the following topics:

• Checking available funds


Check available funds for a General/Special Revenue Funds

Preparing to check funds involves the following steps:

Step 1: Selecting the GL period

Step 2: Entering the appropriate Summary Account code

Step 3: Verifying that appropriate funds are available



To inquire funds availability for a Summary Account code, complete the following steps: Notes:


14. Navigate to Funds Available Inquiry (DISD).

DISD Requisitioner/Requisition Approver 001

N > Funds Availability

Funds Available Inquiry (DISD)

15. Enter the following Selection Criteria in the Funds Available Inquiry window:


Budget DISD Budget


Period Current Accounting Period (e.g. May-14)

Amount Type Project To Date

Encumbrance Type All

Note: Note the Encumbrance type names are different in R12.

11i R12

REQUISITION Commitment

PURCHASE ORDER Obligation

Funds Available Inquiry window

16. Click in the Account field to open the Find Accounts window.

17. Enter the following General Ledger code in the Low value fields.

Note: The High value fields will populate automatically.




Fund SAF (for Student Activity); or CAF (for Campus Activity)

Function T or leave blank

Object CSAF

Sub_Object Select the right activity (e.g. M1 for Donation1)

Organization Enter org code (e.g. 002)

Fiscal Year T or leave blank

Program T or leave blank

Opt_3 T or leave blank

Opt_4_5 T or leave blank

TBD T or leave blank

Notes:

Note: For activity funds checking, we are focusing only on the

following unique values; FUND, SUB_OBJECT, and ORGANIZATION. For the other values, we are summing up everything. Hence, the reason for selecting the value T – Total.

Find Accounts Window


18. Click OK to close the Find Accounts window and query the Funds data.

Completed Funds Available Inquiry (DISD) window

19. Confirm available funds.

20. Review the queried Funds data in the Funds Available Inquiry (DISD) window.

21. Validate funding balances.

Note: Funds are encumbered when the Requisition is sfor approval or when the Purchase Order is submitted for approval.

ubmitted

Note: If adequate funds are NOT AVAILABLE perform appropriate action for either Funds Transfer or Correction.

22. Review available funds.



23. Close the form. Notes:

Note: To export Funds Available region to an Excel sfollow these steps:

preadsheet

Click File -> Export Click Continue to End if asked Click Save the File Download window Enter an appropriate File Name Choose a Save in Location Click Save Click Close in Download Complete window Open Excel Click File -> Open Change the Files of type to All files Navigate to your file Click Open Click Finish in the Text Import Wizard Format Excel and Save accordingly.


Module 6: Check Request This module covers entering, approving and routing of electronic Check Requisitions. Check Requisitions are entered in finance system for services and goods that require approval and payment but are not more appropriately purchased on a Purchase Order. Designated Users (Requisitioners) from the District's departments and campuses enter Check Requisitions for goods and services as described in the Dallas ISD CH Local Purchasing and Acquisition policy. Campus or departmental use of Check Requisitions shall be restricted to purchases that are generally nonrecurring within a 30-day period and that generally are for amounts less than $500 each

Employee reimbursements will not be paid by Check Requisitions. Employee reimbursements for ANY expenses are paid by Treasury Department through Employee Self Service iExpense.


Enter a Purchase Requisition for a Check Request Entering a check requisition involves the following steps:

Step 1: Enter line information

Step 2: Enter distributions

Step 3: Submit the requisition for approval

Step 4 Print the DISD Printed Requisition Report



In this example enter a purchase requisition requesting a check for prepaid registration fee. Notes:Assume that the steps for Checking Funds Availability and Selecting a Supplier have been done prior to entering the requisitions in the following exercises. 1. Navigate to the Requisitions window.


N > Requisitions > Requisitions

Requisitions

2. Enter the following header information:


Type Purchase Requisition

Description Invoice # 7582

The Description appears on the check in the memo section. Enter specific information that the vendor can reference in the Description field on the Requisition Header. Therefore, entering an invoice number, or some other reference number is suggested for this field. This field displays 240 characters (including spaces).

3. Enter the following information on the first line in the Items tab:

Type Check Req

Category Enter 00001 or use the LOV to enter %Check%

Description Invoice for newspaper advertisement

UOM Each

Quantity 1

Price 200.00

• Item Type "Goods" will default. Use the List of Values (LOV) to make other selections***YOU MUST CHANGE THIS TO CHECK REQ FOR THE REQUISITON TO ROUTE TO ACCOUNTS PAYABLE PROPERLY.***


• Tab to Category. Enter the category number or use the List of Values (LOV)

• Enter a Description of the Item or Service • Enter or verify the Unit of Measure UOM • Enter the desired Quantity [Number of checks] • Enter the amount of the invoice for the Price • The Need-By date must be greater than or equal to

the requisition creation date

Line Item information for a Check Request

4. In the lower region of the window enter the following information:


Destination Type Expense

Suggested Supplier (use the LOV)

Dallas Post Tribune

Site Dallas2

• The Destination Type for all Purchase Requisitions should default to "Expense"

• The Organization should default to "My Department" for Purchase Requisitions, including all fixed assets.

• The location is the “ship to” location. This should default to your campus or organization code. You may change the ship



to location if this item is to be delivered to a location other than your own. Notes:

• The Suggested Supplier must be entered exactly as it appears in the database. Use the List of Values (LOV). The Suggested Supplier is required and defaults if entered as Preference and applied. The buyer may not use the suggested supplier if a price agreement or other legal purchasing method requires him/her to purchase from a different vendor.

• Enter the Site using the List of Values. If the Supplier has only one Purchasing Site, it will default when the LOV is selected.

5. Save the requisition.

Note the requisition number:________________________

Saved Check request with New Requisition

6. Click Distributions at the bottom of the Requisition window.

7. Click on the Charge Account List of Values (LOV) to enter the correct account information for the item you are requesting.

8. Enter the Charge Account (distribution) information:


Fund 461


Function 11

Object 6399

Sub_Object 9I

Organization 025

Fiscal Year X

Program 11

Opt_3 0

Opt_4_5 00

TBD 00000

Charge Account information for Check Request

9. Click OK to close the Charge Account window

10. Save the requisition.

11. Close the Distributions window.

12. Click Approve at the bottom of the Requisitions window to submit the requisition for approval. This system will only allow you to submit for approval if fund is available. Otherwise, you will get an exception message.



13. Once the requisition receives final approval, print the DISD Printed Requisition Report and forward it along with the invoice to Accounts Payable.

Notes:

Module 7: Requisition Summary Your staff has entered various requisitions or check requests, some have been converted to purchase orders and some have not. The originators (teachers, custodians, etc) are asking for status of the order(s). You can inquire on the requisitions and purchase orders.

The Designated Users (Requisitioners) from the District’s departments and campuses who enter the Purchase Requisitions for required goods and services are responsible for tracking the status of the Requisitions and Purchase Orders and for entering the Receiving Transactions.

All Purchasing policies remain in effect. Inquiring on requisitions and purchase orders involves the following steps:

Step 1: Find the requisition or purchase order summary

Step 2: Check the action history

Step 3: Review the distributions and/or shipments

Step 4: Review purchase orders, receipts and/or invoices

This module covers the canceling of an entire requisition as well as canceling a single line on a requisition. You must cancel a requisition to release the funds that were reserved when you submitted it for approval. Even requisitions that have been rejected still require canceling to release the funds.

Reasons a requisition may be cancelled include: • Inappropriate for DISD use • Incorrect products • Data entry errors • Not meeting DISD requirements or standards • Not complying with DISD deadlines


Requisition headers, lines, shipments or distributions should be canceled only if all desired activities have been completed. Canceling a Requisition cannot be undone. Requisition lines that have been placed on a Purchase Order, modified during AutoCreate or placed on an internal Sales Order cannot be canceled. The Requisition line cannot be canceled until all PO lines associated with the Requisition are canceled or finally closed. Requisition lines that are on an active internal Sales Order cannot be canceled. However, if the related Sales Order is canceled, the originating Requisition line should be canceled. When a Requisition or purchase order is canceled, the following functions become unavailable:

• Receive any canceled items or services • Pay for any canceled items or services • Modify associated components, such as, headers, lines,

shipments or releases • Approve documents canceled at the document header

For example, if a line is canceled the associated shipments or distributions cannot be accessed or modified. Or, if a document header is canceled, the document cannot be accessed in the corresponding entry form.

When a requisition or purchase order is canceled the following functions are still available:

• Pay for previously received items or services • Approve documents that include canceled entities (lines and

shipments) • Print canceled documents

Purchasing allows termination of an existing commitment to buy from a supplier by canceling document headers, lines, shipments, or releases. Purchasing automatically creates negative debit encumbrance journal entries in the General Ledger to reverse the encumbrance that corresponds to the document header, lines, or shipments of the canceled document.

The examples in this module include the following:

Inquire on a Requisition



Cancel a requisition that has been rejected by the approver Notes:

Cancel a line on a requisition because the item is no longer needed.

Requisition Inquiry

There are various ways of finding a requisition. In this example we will inquire by requisition number.

1. Navigate to Find Requisitions (DISD).


N > Requisitions > Requisition Summary

Find Requisitions (DISD)

2. Enter the following search criteria:


Number Provided by the Instructor

Note: Any of the following search criteria can be used to query

the Requisition:

− Requisition Number − Type

− Purchase − Internal

− Preparer - Requisitioner − Requestor - Originator − Buyer − Item − Category − Status − Date Ranges − Sourcing - Supplier information − Deliver To - Organization − Related Documents - Purchase Order information − Accounting − Projects − Results


3. Select the “Headers” in the Results region.

Note: The Headers option returns the Requisition Header Information. The Requisitioner can drill down to the Lines from the Requisition Headers Summary window.

The Lines option returns all lines on the Requisition. The Requisitioner can drill down to the Distributions for the selected Line from the Requisition Lines Summary window.

The Distributions option returns all Distributions for all Lines on the Requisition.

Find Requisitions (DISD) window with Requisition Number and Headers selected in the Results option

4. Click Find.

5. Review the Requisition Header summary information.

Note: Information available in the Requisition Headers Summary window includes:

− Number – Requisition number − Description – Description entered on the Requisition

Header − Approval Status



− Creation Date Notes:− Currency

− Total – Requisition Total − Preparer − Cancelled − Closed − Type – Purchase or Internal

Requisition Headers Summary window

6. Click Lines.

7. Review the information in the Requisition Lines Summary window by scrolling across.

Note: The information available in the Requisition Lines Summary window includes:

− Number - Requisition number − Line - Number of the Line on the Requisition − Item - DISD Item Number − Description - Item Description − Category − Quantity − UOM - Unit of Measure − Price - Unit Price − Amount - extended (quantity x price) amount for the

Item − Requestor − Need By - Requested Delivery Date


− Qty Delivered − Location - Ship To Location − Order Number - Purchase Order Number − Contract Num

Requisition Lines Summary window

Note: The Summary windows use Folder Technology to customize the display of fields. To display fields not displayed using the default System Folder,

− Select Folder from the Menu Bar − Select Show Field from the Folder Menu

8. Click Distributions. This opens the Requisition Distributions Summary window for the Line selected.

9. Scroll across to review the following information:

− Number - Requisition number − Line - Line number on the Requisition − Distribution - Distribution Number for the selected Line − Charge Account - Account Combination (expense) (line

code) − Item - DISD Item Number − Description - Item Description − Quantity − Price - Unit Price − UOM - Unit of Measure − Amount - extended (quantity x price) amount for the

Item



− Contract Line Num Notes:− Deliverable Number

Requisition Distribution Summary (DISD)

Note: Depending on the status of the Requisition you will be able to view the following information:

− View Distributions - to view the line’s distribution/ account information

− View Action History – to view approval hierarchy and current approval status

− Control − Preferences – to create temporary settings to aid in data

entry − View Project Contract Information – to view if there is a

contract associated with this Purchase Order

10. Select Open to open the Requisitions window.

Note: Requisitions that have been submitted for approval and are In Process or Approved status cannot be opened from the Requisition Summary window. The Requisition window will only open for Requisitions that are in Incomplete status.

Click on the “X” to close the Requisition window.


Cancel a Requisition Line

In this example, cancel one line item on a requisition and adjust the line code. The item to be cancelled is a History Curriculum that is no longer needed. 1. Navigate to the Find Requisitions (DISD) window.


N Requisitions Requisition Summary


2. Enter the following requisition number:


Requisition Number Enter the number provided by your instructor

Find Requisition window

3. Click Find.

4. Click Tools on the Menu bar.



5. Scroll down and click on View Action History. Notes:

View Action History option

6. Review the reason for rejection in the Note field.

In this example, the activity packet is no longer needed and the line code needs to be corrected.

Purchase requisition Action History detail

7. Close the window that displays the action history.

The Requisition Header Summary window for the requisition displayed.


8. Click on Lines at the bottom of the Requisition History window.

9. Click on the line that needs to be cancelled. For this exercise, click on the line containing "Activity Packet II"

10. Click on Tools on the Menu bar.

11. Scroll down and click on Control.

Menu selection for Control

12. Select the following action in Control Document window.


Action Cancel Requisition Line

13. Enter a reason the requisition line is being cancelled:


Reason No longer need this item



Notes:

Control Document (DISD) for Requisition

14. Click OK.

15. Click OK in the Caution window verifying the requisition will be cancelled.


2. Click OK to the message indicating that the transaction passed funds adjustment.

This is the action that releases the funds. Now, open the requisition and resubmit for approval. 3. Click on the Open button in the Requisition Lines Summary

(DISD) window.


4. Click Approve at the bottom of the Requisition Summary to Requisitions (DISD) window to resubmit the requisition.

Requisition Summary to Requisitions window



Cancel a Requisition Notes:In this example, receive a notification from an approver that the requisition has been rejected and should be canceled. The requisition is for a file cabinet. 5. Navigate to the Find Requisitions (DISD) window.


N Requisitions Requisition Summary


6. Enter the following requisition number:


Requisition Number Enter the number provided by your instructor

7. Click Find.

8. Click Tools on the Menu bar

9. Scroll down and click on View Action History.


View Action History selection

10. Review the reason for rejection in the Note field.

In this example, the items are no longer needed.

Purchase requisition Action History detail

11. Close the window that displays the action history.

The Requisition Header Summary window for the requisition displayed.

12. Click on Tools on the Menu bar.

13. Scroll down to and click on Control.



Notes:

Menu option to select Control

14. Select the following action in Control Document window.


Action Cancel Requisition

15. Enter a reason the requisition is being cancelled:


Reason No longer need these items


Control Document to cancel requisition

16. Click OK.


Caution window verifying requisition will be cancelled



18. Click OK to the message indicating that the transaction passed funds adjustment.

This is the action that releases the funds.

Notes:

Funds Adjustment note

19. Re-query the requisition to verify the status is “Cancelled”.

Requisition with Cancelled status


Module 8: Reports and Personal Profiles You have checked funds availability, created various requisitions, purchase orders, received items, canceled requisitions and have made changes to requisitions and purchase orders. All of this information may be found on various reports or in various locations on a single report. The Concurrent Processing Terminology includes:

• Request Set - A request set is a collection of reports or programs that are grouped together. Reports or programs are submitted in a request set all at once using one transaction.

• Parameter - In Standard Request Submission (SRS), a parameter is a report variable whose value can be changed each time a report is run. For example, an account balance report can be run with the account number being changed each time the report is run. The account number is the parameter for the report.

• Online Request Review - The output and log files from concurrent requests can be reviewed online. The results of a concurrent request can be viewed without the delay of printing out the entire report or log file.

The examples in this module incorporate the following scenario:

Set a Default Printer and Default Number of Copies

Submit a Report (DISD Printed Requisition Report)

Find and View Requests

Reprint Reports

Running reports involves the following steps:

Step 1: Submit the request

Step 2: Find the request



Step 3: View the request output Notes:

Set a Default Printer and Default Number of Copies

A personal profile is a collection of changeable options that affect the way your applications run. Oracle Applications establishes a value for each option in a user's profile when the user logs on or changes responsibility. Oracle Applications provides these options so that you can alter the behavior of your applications to suit your own preferences.

Oracle Applications uses a set of user profile options that are common to all the application products. In addition, each application product has its own unique set of user profile options.

Oracle Applications user profiles help you set options that affect your application's behavior to your preference.

Setting Personal Profiles involves the following steps:

Step 1: Query the desired Personal Profile:

• Printer

• Copies

Step 2: Enter the User Value

Step 3: Save the Personal Profile


Set a Default Printer In this exercise, set a network printer as your default printer in Oracle.

1. Navigate to the Personal Profile Values window.


N > Personal Profiles

Personal Profile Values

Note: At your office, the responsibility will be customized with your Organization number at the end of the responsibility.

2. From the Menu select View > Query by Example > Enter.

Note: The Profile Name field should be blue and the message bar at the bottom of the window should say, “Enter a query, press Ctrl+F11 to execute, F4 to cancel.”

3. Enter the following information:


Profile Name Printer%

4. From the Menu select View > Query by Example > Run.



5. Select your default printer using the LOV in the User Value field. Notes:


User Value HP701003

6. Click on the Save icon.


Set a Default Number of Copies In this exercise, set a default number of copies to be printed.

1. Navigate to the Personal Profile Values window:


N > Personal Profiles

Personal Profile Values

2. From the Menu select View > Query by Example > Enter.

Note: The Profile Name field should be blue and the message bar at the bottom of the window should say “Enter a query, press Ctrl+F11 to execute, F4 to cancel.”

3. Enter the following information:


Profile Name %Copies%

4. From the Menu select View > Query by Example > Run.



5. Enter the following information: Notes:


User Value 1

6. Click on the Save icon.

7. Close the Personal Profile Values window.


Submit a Report

In this example you will request a report that is required to complete the Check Request requisition process.

1. Navigate to Submit a New Request.


N > Reports > Run

Submit a New Request

2. Select the Single Request option button.

Submit a New Request with Single Request radio button selected

3. Click Ok to open the Submit Request window.

4. Click the LOV to select the Name of the report.



5. Enter %Requisition% in the Find window to search for the report. Notes:

6. Click Find.

7. Select the DISD Printed Requisition Report.


Name (use the LOV) DISD Printed Requisition Report

Reports window with DISD Printed Requisition Report selected

8. Click OK to close the search window.

Note: The Parameters window opens after you click OK.


9. Enter the following Parameters in the PO Number From and To fields.


Parameters:

Requisition Numbers

• From

• To

• 572444

• 572444

Submit Request window with Parameters entered

10. Click OK to close the Parameters window.

11. Confirm that the Save all Output Files checkbox in the Upon Completion region is checked.

Note: The Save all Output Files checkbox must be checked to view the report online.



Notes:

Upon Completion window with Save all Output Files checked

12. Click Options to complete the following:

• Accept the default print style.

• Accept the default printer or use the LOV to select the printer(s) to produce a hardcopy of the report.

• Enter the number of copies.


Upon Completion window

13. Click OK to close the Upon Completion window.

14. Click Submit to run the report.

Note: The Request window opens when the report is submitted.

Note: After the request is submitted, the system assigns a request ID to each request submission so that the results can be identified when the request is completed.



Notes:

Requests window

Note: The Request ID can be used to query for the request output in the Requests window. The system also assigns a new Request ID number to each resubmission of a request and displays the Request ID in the log file of the previous request.

Note: Use the Request window (summary and detail) to view a list of all the submitted concurrent requests, check whether the request has run, change aspects of a request's processing options, diagnose errors, or find the position of the request in the queues of available concurrent managers.

15. Select (click on) the Request to be viewed.

• Verify the Name of the report.

16. Verify the Phase as Completed.

Note: The Concurrent Requests Summary window displays a phase and status summary for each concurrent request listed in the window.

Note: A concurrent request has a life cycle consisting of the following phases:


− Pending - The request is waiting to be run. − Running - The request is running. − Completed - The request has finished execution. − Inactive - The request cannot yet be run.

17. Verify the Status as Normal.

Note: During each phase, a concurrent request has a specific condition or status.

Note: The following colors help you identify the status of the request:

− Green - Pending, running or scheduled requests − Yellow - Completed requests with a status of

Warning − Red - Requests that complete with a status of Error

18. Click the Refresh Data Button to re-query the lines in the request table.

Requests table with a Completed Phase and Normal Status

19. Click View Output to open the report and view it online.

Note: Reports that produce an output other than a text file (for example HTML or PDF) are displayed in a browser. If



you set the profile option VIEWER: TEXT to Browser, your text files are also displayed in a browser as opposed to the Report Viewer. VIEWER: TEXT may also be set to display your output in a text editor such as Microsoft Word, or in a spreadsheet such as Microsoft Excel.

Notes:

Online report

20. Close the window.


Find and View Requests

In this example, find your request(s) and view the output(s).

1. From the Menu bar on any window select View > Requests to open the Find Requests window.

2. Click <Find> to query for your request(s) and open the Requests window.



3. Click on the Request ID to be viewed (DISD Printed Requisition Report). Notes:

4. Verify the status is “Normal”.

5. To view the report online click <View Output>.


Reprint Reports

In this example, find your request(s), select one of your completed reports and reprint it.

1. From the Menu bar on any window select View > Requests to

open the Find Requests window.

2. Click <Find> to query for your request(s) and open the Requests window.

3. Click on the Request ID to be reprinted.

4. From the Menu bar select Tools > Reprint to open the Report Options window.

5. Enter the required number of copies in Copies.

6. If the desired printer is different than the default printer, select the printer from the LOV in Printer.

Click <OK> to submit the reprint for the selected request.



Module 9: Clear Deposit Notes:

After funds are deposited into the banks and are recorded in Oracle daily, the funds will need to be cleared through Oracle to confirm that they have been credited into the stated bank account as expected. All Dallas ISD Activity Funds policies remain in effect. This module covers the following topics:

• Clearing Funds Deposits


Clear deposits for both campus fund and student fund activities.

To clear deposits of funds receipt, complete the following steps:


2. Navigate to Activity Funds Clear Deposits


N > Activity Funds > Clear Deposits

Remittances (DISD)




Detail Miscellaneous

Account Name Enter the bank account name

Remittance Numbers

Enter the deposit bag number in both the from and the to fields.

Find Transactions window



Notes:

orm

4. In the Find Transactions form, ensure that only Miscellaneous is checked under the Detail session.

5. On the Bank tab, enter or choose either the bank Account Name or Account Number.

Note: Selecting one value will populate the other.

6. Go to the Transaction tab, enter the bag number in the Remittance Numbers fields.

7. Click the button at the bottom of the fto select deposited receipts to be cleared.

Clear Transactions form

8. To remove any receipts from the deposit batch, uncheck the box

for that receipt.

9. Verify the Total Count and Total Amount Cleared at the bottom

of the form. The total amount cleared must match the deposit.



10. If everything matches, click the button to clear the deposit.

Dallas ISD Finance Division 2014 Summer Business Academy

Finance & Accounting Support to Campuses

Activity Fund Exercises – Oracle R12

July 29 ‐31, 2014

Index

Module 1: Funds Receipt

A. Not A Sale

1) Fund 461 2) Fund 865

B. Sale – Non‐Taxable

1) Fund 461 2) Fund 865

C. Sale – Taxable – Tax Free Day

1) Fund 461 2) Fund 865

D. Sale ‐ Taxable

1) Fund 461 2) Fund 865

Module 2: Receipt Inquiry

A. Fund 461

B. Fund 865

C. Receipt Date


A. Increase Receipt Amount

B. Decrease Receipt Amount

C. Change Fund

Module 4: Funds Deposit

A. Fund 461

B. Fund 865

Module 5: Funds Availability

A. Fund 461

B. Fund 865

Module 1: Funds Receipt

Fillmore High School received the following activity fund monies:

Note: Be sure to write down receipt #s assigned, to be used in later exercises

A. Not A Sale 1) Fund 461: Receipt #__________

George Patton donated $500.00 to the General Campus Activity Fund

2) Fund 865: Receipt #__________

Nicholas Cage paid $60.00 for National Honor Society dues

B. Sale – Non‐Taxable 1) Fund 461: Receipt #__________

Richard Kimble paid $10.00 for a Temporary ID badge

2) Fund 865: Receipt #__________

Jack Sprat turned in $150.00 for the Junior Class Bake Sale proceeds

C. Sale – Taxable – Tax Free Day 1) Fund 461: Receipt #__________

Harry Potter received a $1,200 commission check from Scholastic Book Fair

2) Fund 865: Receipt #__________

Mona Lisa turned in $1,500 for yearbooks sold on their delivery date

D. Sale – Taxable 1) Fund 461: Receipt #__________

Larry Loom purchased a t‐shirt for $12 during the Campus T‐Shirt Sale

2) Fund 865: Receipt #__________

Liberace purchased a Tuba for $225 from Band

Module 2: Receipt Inquiry

Search for activity fund receipts created in Module 1 using the criteria below:

A. Fund 461 B. Fund 865 C. Receipt Date


Note: Correction “always” = Reversal

Use the data below to reverse the identified receipts previously created.

Create a new receipt for each reversal, using the original facts from Module 1, unless

changed below.

Be sure to write down receipt #s assigned for the newly created receipts.

A. Increase Receipt Amount: Receipt #__________

Mod 1/Rec A. 2) – change collection amount to $80.00

B. Decrease Receipt Amount: Receipt #__________

Mod 1/Rec B. 1) – change collection amount to $5.00

C. Change Fund: Receipt #__________

Mod 1/Rec D. 1) – change fund type to 865, Hospitality

Module 4: Funds Deposit

Using the deposit slip information below, record the receipts created in Module 1, as

corrected/reversed in Module 3.

A. Fund 461 Batch #_______________

Total collections: $1,705

Deposit Bag #: 1000

Receipt #: Use receipts #s assigned in Mod 1 & Mod 3, as applicable

B. Fund 865 Batch #_______________

Total collections: $1,967

Deposit Bag #: 1001

Receipt #: Use receipt #s assigned in Mod 1 & Mod 3, as applicable

Module 5: Funds Availability

Find the available funds for the following:

A. Fund 461 – General Campus Activity Fund

B. Fund 865 ‐ Hospitality Fund

7

Oracle Understanding Payroll September 2014

2

Dallas Independent School District

3700 Ross Avenue • 4th FLR • Dallas, TX 75204

Phone 972.925.3966 • Fax 972.925.4085

The Dallas Independent School District, as an equal opportunity educational provider, does not discriminate on the basis of race, color, religion, sex, national origin,

disability, sexual orientation and/or age in educational programs or activities that it operates or in employment decisions. The district is required by Title VI and Title VII

of the Civil Rights Act of 1964, Title IX of the Education Amendments of 1972, Section

504 of the Rehabilitation Act of 1973, the Americans with Disabilities Act, and the Age Discrimination Act of 1975, as amended, as well as board policy not to discriminate in

such a manner. (Not all prohibited bases apply to all programs.)

Course ID: Understanding Payroll

Revision Date: July 16, 2014 Version: 2012

3

TABLE OF CONTENTS

HOW TO USE THIS MANUAL ............................................................................................... 4

UNDERSTAND THE PROCESS............................................................................................. 5

KNOW THE PAYROLL DEADLINES ....................................................................................................... 5

BIOMETRIC CLOCK ............................................................................................................. 7

HOW THE BIOMETRIC CLOCK WORKS ............................................................................................... 7

FEATURES OF THE CLOCK .................................................................................................................... 8

FUNCTIONS OF THE CLOCK .................................................................................................................. 9

BIOMETRIC CLOCK MAINTENANCE ................................................................................................... 11

OVERTIME .......................................................................................................................... 18

COMPENSATORY TIME ..................................................................................................... 22

PAYROLL FAQ'S…………………………………………………………………………………...28

SUPPLEMENTAL PAY ......................................................................................................... 30

ACTIVITY CODES ............................................................................................................................... 36

SECONDARY PAY SOURCE ................................................................................................................. 39

SUBSTITUTES ..................................................................................................................................... 40

SUBSTITUTE RATE CHANGE ................................................................................................. 46

SUBSTITUTE PAY SCALE TABLE………………………………………………………………49

PAYROLL REPORTS ........................................................................................................... 49

APPENDEX .......................................................................................................................... 53

AUTHORIZATION AND APPROVAL FOR OVERTIME FORM .......................................................................... 53

(ALSO USED FOR COMP TIME) ................................................................................................................ 53

VIOLATION OF OVERTIME POLICY LETTER .............................................................................................. 53

PAYROLL SUPPLEMENTAL PAY FORM ...................................................................................................... 53

(FOR INSTRUCTIONAL SUBSTITUTES ONLY) ........................................................................................... 53

MINUTE CONVERSION ........................................................................................................................... 53

NON-EXEMPT ATTENDANCE REPORT ...................................................................................................... 53

ABSENCE CODES ................................................................................................................................... 53

SUPPLEMENTAL ACTIVITY CODE ELEMENTS ............................................................................................ 53

ABSENCE CODES ................................................................................................................ 61

SUPPLEMENTAL ACTIVITY CODE ELEMENTS ............................................................... 63

Understanding Payroll

Rules, Regulations and Issues with Processing Employee Payroll

This course will cover an array of information concerning the processing of employee payroll. Topics will include basic payroll information such as determining pay dates, the biometric clock,

overtime, and supplemental pay. Also included are hands-on activities to practice data entry into the District’s payroll system.

How to Use This Manual

The “icon key” helps guide you to specific sections of the manual for quick reference. Keyboard exercises are provided throughout the manual to help reinforce learning. Other information is flagged as Items for Review. While all material in this manual will be used to test your knowledge, you can expect to see specific questions on the exit exam on certain key topics.

Icon Key

Keyboard Exercises

Workbook Exercises

Items for Review

T

5

Understand the Process

It is vital that you understand the payroll process. With use of the biometric clock, much of the data entry for time keeping should be automated. The manual corrections made should be kept to a minimum. If you are making numerous manual entries, bring the issue to your Principal’s attention.

Non-exempt employees (i.e. maintenance, custodial, many support staff) are required to clock in and out using the biometric clock. When the clocks are used properly, the only manual entries the timekeeper should have to make are for employee absences.

Exempt employees, (administrators, deans, counselors, librarians, speech therapist etc.) are required to clock in to validate the day’s attendance. (Directives from management may override this statement.) Manual entries are only necessary for employee absences. Teachers are required to use the AESOP system to record their absence.

As a timekeeper, it is your responsibility to monitor employees’ electronic time cards. Non-exempt employees who do not accumulate 40 hours of work time may require manual corrections to the time card or their paycheck will be affected.

For nonexempt employees who do not accumulate 40 hours, you will need to obtain a Non-exempt Attendance Report from the employee with the appropriate signatures from Employee and the Principal/Dept Head. Use this as your audit documentation and authorization for editing the electronic time card. An attendance or correction form is required for ANY update or change made to ANY employee’s time card.

Keeping accurate payroll data requires frequent monitoring. Do not wait until the day payroll is due to begin entering manual updates and corrections. Payroll Reports should be run and audited on a weekly basis to avoid missing the payroll deadlines.

Know the Payroll Deadlines

Employees whose pay is based on an annual rate are normally paid each month on the 15th. The payroll period for monthly paid employees is from the first day of the month to the last day of the month. The payroll workweek for monthly employees is from Sunday to Saturday.

6

Substitutes, maintenance, custodians and food service personnel are paid every two weeks or biweekly. Biweekly pay periods begin on Friday and end on Thursday. Checks are normally distributed on the following Friday, eight days later.

The Payroll Department publishes a Payroll Bulletin by the 15th of each month. This bulletin is essential to successfully processing payroll. Bulletins can be obtained on the Districts Intranet at the following web address http://inet/depts/payroll.

It is important that you manage your payroll workload so that the deadlines are consistently met. This will ensure your staff members are paid accurately and on-time. If you feel you are going to miss a deadline, contact your Learning Community for assistance.

http://inet/depts/payroll

7

Biometric Clock

All district employees are required to use the biometric clock. All non-exempt employees are required to clock in and out. Exempt employees are required to clock in but are not required to clock out. However, some division leaders require their exempt employees to clock in and out. Substitutes must clock in and out. All non-exempt employees who leave the building to conduct non-district business must clock out. If the employee returns to work that day, he must clock in upon return and out again at the end of the workday. Every employee of the district should be registered on the biometric clock regardless of whether they use it to clock in for regular work time. If an employee’s prints need to be adjusted please contact the Applications Training and Support Dept at 972-925-4075 or 972-925-5434.

How the Biometric Clock Works

The biometric clock is a touch screen system that records the time of each transaction. The employee will touch the sign in button on the screen, then type in their employee ID number. The clock will prompt the employee to place a previously recorded finger on the scanner. Once the scanner reads and verifies the employee’s identification, the time of the transaction is recorded. After an employee has successfully clocked in, the screen will display a brief message stating, “Sign in Complete. Have a Nice Day”. The same procedure is followed at the end of the workday to clock out. This data is transferred from the clock to the Oracle payroll system nightly. The transactions recorded by the clock are placed on the Oracle electronic time card. Each employee (unless otherwise requested) has a lunch period automatically deducted from the work hours each day after every 7 hours of work. If an employee works through lunch, the time must be manually added to the electronic time card. Proper documentation is required to support this transaction. Also, on a day when an employee is absent from work there will not be a transaction recorded by the biometric clock. Unless that Employee is required to used the AESOP system their absence will be recorded on their timecard. If they are not required to use the AESOP system the proper forms should be completed, and a manual entry for the absence should be made to the electronic timecard.

8

Features of the Clock

Pre-Punch is for non-exempt employees who arrive early to their shift and does not want to go back to the station to sign in later. The system will ask them if they are actually reporting to start work earlier than their normal shift time. For example, if an employee has an official shift start of 8:00 and the employee arrives at 7:35, a prompt will ask if she is there to report to work. If the employee selects “yes” to start work early, then the sign in time logs 7:35. If employee selects “no” to start work early, then the sign in time is logged as 8:00. Continuous Use is designed to ensure an employee’s time is accurately recorded while waiting in line to use the clock. The system keeps track of the interval between separate uses of the clock. All of the people in line to use the machine will receive the same time as the first person in line as long as there are not any breaks in use longer than 20 seconds. This feature is available for all employees. 16 Hour Rule is designed to enable an employee to sign in if 16 hours has expired since their last sign in. Normally, when an employee signs in, he cannot sign in again without signing out first. However, if 16 hours have expired since the last sign in, an employee may sign in again. This allows for the situation of an employee not signing out the previous day and needing to sign in the next workday. For non-exempt employees, this will create an exception on their timecard. Their timecard will show 0 hours for the day they did not clock out, and the timekeeper will have to manually enter the hours worked.

9

Functions of the Clock

Time & Attendance is used for signing in and out when performing regular work duties. This function is used regardless of whether the employee is earning regular pay wages or overtime wages. If they are performing their normal work duties the Time & Attendance function should be used. Wages will be calculated automatically based on hours worked during a single workweek. Supplemental Pay is used for signing in and out when performing “extra duty” for a stipend or other payroll compensation. This function is used when an employee is performing work outside of his regular duties. Such pay for these duties are based on board policy for supplemental pay. In order to use this function, the employee must be given an activity code to enter when signing in. The timekeeper sets up the activity codes using the Biometric Supplemental Setup in Oracle. This function is also used to sign in when using a secondary pay source for regular work activities. Stipends are processed through the Compensation Department. Please refer to the Supplemental Handbook. HR Inquiry can be used by all employees to check their time off balance, current timecard, or previous timecard. This allows the employees to keep better track of their available leave time and hours worked during the current or previous pay period. Substitutes is for use by Substitute employees. Substitute employees MUST sign in and out using the Biometric clock. If they have a job number that has been assigned from AESOP and they are at the campus of the job, the substitute can sign in. They must sign out at the end of the day. The sign in/out will automatically create a pay transaction which will be reconciled in the AESOP system nightly. If the assignment is for ½ or a full day, the system will automatically know based upon the AESOP assignment. The substitute employee cannot have a job number for one campus and try to report to another campus. The system will not allow the sub to sign in. BioScreen Administrator is for District biometric clock administrators. Through this function they can enroll new users on the clock or edit the profile of current users. Campus Administration does not have access to this option. Please contact Applications Training and Support to assist with any issues regarding employees who are having difficulty with their biometric prints.

10

ATS Contacts: Audrey Givens (972) 925-3966 Juan Fuentes (972) 925-5434 Password Reset is a function used by all employees to reset their password to the Oracle system. All DISD employees are assigned a username and password for the Oracle system. Regardless of whether or not an employee has ever logged on before, the employee can go to the biometric clock and use this option to reset the password. The user will be provided the username and a temporary ( SSN) password. If an employee’s print threshold has been lowered by the District biometric Administrator they will not be able to use this functionality. They will be required to use the Account Request-Oracle form located at the following link: http://inet/forms/tech-forms

http://inet/forms/tech-forms

11

Biometric Clock Maintenance

The biometric clock, like any computer system, is subject to need maintenance. The thumb scanning area must be kept clean to ensure proper readings. To clean the touch screen area and reader:

Use window or glass cleaner. Put the cleaner on a clean rag and wipe the touch screen. NEVER apply the cleaner directly to the touch screen.

Do not wipe the screen with a cloth or sponge that could scratch the surface.

Do not use alcohol (methyl, ethyl, isopropyl) or any strong dissolvent.

Do not use thinner or benzene, abrasive cleaners or compressed air.

If you experience technical difficulties with a biometric clock, such as freezing up, you can reset the clock by using a long slender object to push the red button located in the circular hole on the bottom of the clock. This will restart the machine, and after a few minutes it should return to the main menu. If the main menu does not appear and further technical difficulties are experienced, please contact the Technical Assistance Center @ 972-925-5630.

12

13

FAQs

What happens when the clock goes into the “Local” Mode? This means that Oracle is down and the clock is in a stand-alone mode. You may clock in and out when the clock is in Local Mode. However, you cannot clock in/out of supplemental pay while the clock is in Local Mode. What is the definition of exempt and non-exempt employees? Exempt employees are employees that are not eligible for overtime compensation such as professional or administrative employees. Non-exempt employees are employees that are eligible for overtime compensation such as monthly support or biweekly employees. The Compensation Salary Handbook contains a listing of job titles that also indicates the non-exempt positions. This handbook can be found on the intranet at this web address:

http://www.dallasisd.org/Page/2151

How will the system treat absences if the timekeeper does not go in and put an absence reason/hours type? Non-exempt employees will not get paid if the day has zero hours listed. Exempt employees will need adjustments to timecards (by time keeper) to enter absences as before. How will the system handle employees who report to a site different than their home site? Employees should clock in at the DISD site where they report to work and out at the site when they leave at the end of the day. Any employee can use any clock in the district. Is there a confirmation on signing in? How do they know it signed them in? Yes, there is a message that displays briefly. What if they forget to sign in? Or out?


14

For non-exempt employees: If an employee signs in but not out, the system will record 0 hours. The time will show up on an exception report. If an employee does not sign in, he/she will not be able to sign out. If you do not sign in or out, the time card will have zero hours for that day. For exempt employees, the biometric clock does not update the timecard for exempt employees. The timecard will reflect the normal 8 hour day.

An employee should sign in at any point during the day if he/she forgets to sign in upon arrival. This will verify that the employee did report to work at some point that day. When an employee fails to clock in or clock out, the employee should complete the attendance report and turn it in to the timekeeper, that same day, to reflect his/her actual work time. The timekeeper can then make a manual adjustment to the timecard, if necessary. Does the system automatically sign everyone out at a certain time? I am an office manager and work more than 8 hours a day. No, the time clock does not automatically sign anyone out. If a non-exempt employee does not sign out, that day will show up as zero hours worked on the time card. How will the system record the type of absences I had: PILL, FILL, or VAC? The timekeeper has to manually input the leave type. What if an employee enters the wrong employee ID number while using his/her thumbprint? The thumbprint and employee ID number are linked together in the system. An employee who enters an incorrect employee ID number will not be able to sign in until the correct ID and thumbprint combination is entered.

15

In this exercise, enter an absence into the payroll system for an employee that turned in an attendance report reflecting personal illness.

1. Navigate to Timecard window:

DISD OTL Campus Time Entry XXX > Entry/Validation/Approval

2. Click NO in the Effective Date Tracking decision box.

Note: The fields are BLUE because Query mode is activated. If you are

currently in the Timecard, click in the header and press F11 to activate

Query mode.

P R A C T I C E

E X R C I S E :

E N T E R I N G

A B S E N C E S

16



Period End Enter the monthly pay period provided by your instructor

Employee No Enter the employee number provided by your instructor

Timecard with Search Criteria for Query

4. Press Ctrl + F11 to execute the query.

5. Place your cursor in Hours in the Hours region and press the down

arrow [] to enter the exception time below. In this exercise, the exception time will be for the first Thursday in the pay period.

Day Hours Hours Type

Thursday 8 PILL

17

To determine the Exception Hours Type, use one of the following codes from the List of Values (LOV).

6. Click on Save [ ] on the toolbar to save your work when you have entered all of the employee's time.

7. Click Yes in the dialog box that appears with the following message: "The amount of hours entered does not match the Total Hours value...Do you want to continue saving your changes?"

8. Re-query the employee’s record to verify the hours entered (place your cursor in the Payroll field, press F11 twice, then press CTRL + F11).

18

Overtime

DISD Board Policy in accordance with the Fair Labor Standards Act defines overtime as follows:

Overtime is paid for hours worked in excess of 40 in a workweek. Vacation, holidays, sick leave, and accrued personal business days shall not count in calculating weekly overtime; docked sick time shall not count in calculating weekly overtime. Overtime pay is calculated by multiplying the hours worked in excess of 40, times 1.5, times the base hourly rate of pay. Only non-exempt employees are eligible for overtime pay.

DISD Board Policy DEA local requires approval of all overtime hours BEFORE the hours are worked stating, “Supervisors of nonexempt employees shall ensure an agreement or understanding with the employees regarding the form of compensation for overtime (cash or compensatory time off) prior to the performance of the work occasioning the overtime duty. These agreements or understandings need to be in writing, the employee should be using the Employee Self Service Responsibility and supervisor should maintain a record of them, such as a calendar notation, a memo to the file, or some similar indication that the employee was notified of the type of compensation to expect.”

19

In this workbook exercise, determine the number of overtime hours worked:

A biweekly employee’s workweek is Friday – Thursday:

Friday 8 hours

Saturday 3 hours

Sunday 0 hours

Monday 10 hours

Tuesday 9 hours

Wednesday 9 hours

Thursday 8 hours

How many hours did the employee work? __________________________

How many hours will be paid at overtime wages? _____________________

What day of the workweek did overtime begin calculating? ______________

P R A C T I C E

E X E R C I S E :

C A L C U L A T E

O V E R T I M E

20

In this workbook exercise, determine the number of overtime hours worked:

A monthly employee’s workweek is Sunday – Saturday.

Sunday 0 hours

Monday 8 hours

Tuesday 10 hours

Wednesday 6 hours worked, 2 hours personal illness

Thursday 8 hours

Friday 8 hours

Saturday 0 hours


How many hours will be paid at straight wages? ______________________



P R A C T I C E

E X E R C I S E :

C A L C U L A T E

O V E R T I M E

21

Compensatory Time

DISD Board Policy in accordance with the Fair Labor Standards Act defines Compensatory or Comp Time as follows:

When a non-exempt employee is requested to work beyond his or her normal work schedule of 40 hours within a work week, the employee may be given compensable time off at the rate of time-and-a-half (i.e., three hours off for two worked). Overtime wages must be paid unless comp time is selected, by agreement with the employee. The manager should ensure that the employee understands this BEFORE the overtime hours are worked.

The time off must occur within the same pay report period. In cases in which the supervisor, because of work-related considerations, cannot approve the use of earned compensatory time during the pay period in which it was earned, the employee shall be allowed to use the compensatory time during the following pay period.

Board Policy allows a non-exempt employee to accumulate no more than 80 hours of compensatory time. Hours exceeding 80 should be paid in overtime wages. (See: Board Policy DEA Local: Compensation & Benefits) If comp time cannot be taken in a timely manner, managers should ensure the employee is paid instead. Comp hours do not expire. The hours remain in the PTO balance until the time is taken or wages are paid instead.

Comp time is not “make up” time. Employees should be encouraged to work their assigned work hours. Managers can be flexible when addressing special circumstances, but should not over use “make up” time.

22

In this workbook exercise, determine the number of overtime hours worked, and convert it to compensatory time.

A biweekly employee’s workweek is Friday-Thursday:

Friday 8 hours

Saturday 0 hours

Sunday 0 hours

Monday 8 hours

Tuesday 10 hours

Wednesday 10 hours

Thursday 10 hours


How many hours will be paid at straight wages? ______________________



The employee has agreed to accept comp time instead of overtime. Use the answer to the previous questions to complete the next exercise:

In this exercise, convert the overtime on the time card to comp time because the employee agreed to accept comp time in lieu of overtime.

1. Navigate to the Timecard window:

DISD OTL Campus Time Entry XXX > Entry/Validation/Approval


P R A C T I C E

E X E R C I S E :

C A L C U L A T E

C O M P T I M E

P R A C T I C E

E X E R C I S E :

E N T E R I N G

C O M P T I M E

23



Payroll Monthly

Period End Enter the monthly pay period provided by your instructor


Timecard with Search Criteria for Query


5. Place your cursor in Hours in the Hours region and press the down arrow [] to until you find the day/date when the overtime hours

accrued.

24

25

6. Click Tools located on the menu bar and choose Convert OVT to Comp Accrual

7. Navigate to the date that previously contained the overtime and verify the comp time entry has been added.

26

NOTE: The system will do the calculation for the hours accrued, so that the comp time issued on the PTO balances screen accrues at 1.5. YOU DO NOT NEED TO ADD THE EXTRA TIME.

8. Click on Save [ ] on the toolbar to save your work.

27

PAYROLL FAQ’s

Q1 What are the minimum hours in a day an exempt employee needs to work in order to avoid being docked for leaving early for personal business, dr. appointments, etc? (5hrs, 6hrs, etc. some confusion over employee being given 2 hrs. in the past)

A1. An exempt employee cannot and should not be treated as a non-exempt, meaning that you should only mark them absent ½ day (4 hours) or full day (8 hours). The following are examples (if the exempt employee works 3 or 3.5 hours, you are to charge them for ½ of PTO) (if the exempt employee works 4.5 or 6 hours, you should not charge them any PTO)

Q2. Can an employee be required to take 15 minute breaks at designated times? A2. Yes, the immediate supervisor can designate morning/afternoon break

schedules. Q3. How does 15 minute break work? A3. Non-exempt employees are given a 15 minute break in the morning and

another in the afternoon. Breaks are paid by Dallas ISD and employees should not clock in and out. Breaks cannot be used for a lunch period or to leave early. Breaks cannot be combined. If an employee misses a break period, it cannot be taken later. Due to the 15 minute length of the break period, employees are discouraged from leaving Dallas ISD premises during that time.

Q4. District comp time rules for earning comp time and using it? A4. As a non-exempt employee, you are eligible for comp accrual time when you

work more than 40 hours in a work week. The hours have to be actual work hours. (ex: if the employee is absent but ends up working more than 40 hours, we will pay those hours as straight pay.) The comp accrual time can be used at any given point with approval from their immediate supervisor.

Q5. Any policy/guidelines on how time should be recorded for employees that

work from home on occasion as needed or regularly as part of job duties (i.e. IT personnel) since they are not using the biometric clock?

A5. This would only apply to exempt employees with prior approval from their immediate supervisor since they are exempt employees. The employee would need to submit their Exempt Attendance Report, the immediate supervisor will need to sign and the time keeper will then input the hours manually on each employee’s timecard.

28

Q6. Is there a way that we can still make corrections to employees’ timecards after the payroll has been approved and transferred into payroll for processing?

A6. No, there is no way around this. That is why we gave you all an extra day to get your corrections in before the payroll is approved and transferred to payroll. So, if you still have corrections to make, they will need to be made by correction form.

Q7. Where do I obtain the correction form? How do I complete the form for more

than one employee? A7. The can print the form by going into the INET, FORMS, PAYROLL

DEPARTMENT and then “Payroll Correction Form (for attendance corrections). You must complete one form per employee with all campus/department information. The preparer must sign and the timecard approver must sign as well.

Q8. Who can I contact if the timecard approver information is incorrect? A8. You will need to send an email to your Talent Leader/Partner in the HCM

department. They are the only ones that can correct this for you. Q9. Who can approve my payroll if my principal/director is out of town and does

not have access from where they are at? A9. You will need to contact your Division office or Department head and make

them aware of this. You will also need to contact the HCM department and they will change the timecard approver to reflect the ED’s name, then the payroll can be approved. Once it is approved you will need to ask them to change it back to the approver.

Q10. Some principals make their exempt employees use PTO hours even if it is

only 2-3 hours is this correct given the information in answer one on the handout?

A10. The information on QA1 is correct. The principals should not be charging them PTO. If the exempt employee is abusing the process then they need to reprimand them and contact Employee Relations.

Q11. How do you know if the employee only needs 2-3 hours if they do not have

to clock out since it is stated that exempt employees only have to clock in, but not out?

A11. Even though the exempt employee is not required to clock out, the immediate supervisor or timecard approver should know when they leave. The information should be shared with you (timekeeper/office manager).

29

Q12. If the teacher leaves and a teacher assistant is placed in the room at 1:30 or later then the teacher assistant is not paid for that time, can that be changed or addressed?

A12. According to the Supplemental Earnings Handbook issued by the Compensation department a teacher assistant that serves as a substitute teacher for one half day (3-4 hours), is to be paid an additional $18.50 or $37.00 for a full day. This time allotment includes teacher assistants who cover for multiple teachers for lesser periods of time, but the time within one school day totals 3 to 4 hours or a full day. Teacher assistants who cover classrooms for less than 3 total hours in one day are not to receive additional compensation. For additional questions on paying teacher assistants, contact the Compensation department.

Q13. Cafeteria managers are requesting that time be adjusted so that no

overtime is shown, this causes timekeeper to have to fill out correction form, and should timekeeper keep making changes or see if the time can be converted into comp accrual?

A13. If the employee’s timecard reflects overtime, it has to be paid or converted to compensatory time. You may want to discuss this with your principal and have a meeting with the cafeteria manager. You should only remove the time if the employee completes the non-exempt attendance report form.

Q14. Timekeepers have to have permission in Oracle for comp accrual or OVT and

sometimes they only have .1 worth of OVT that they remove from their timecards so it would not be considered unauthorized OVT or comp accrual. Should they just ask their principal to approve it or is there something that can be set up in the system to address the .1?

A14. If the overtime is reflected in the timecard, it should not be removed. If the overtime was not previously approved the Principal/manager should address this with the employee.

Q15. Can comp time be used in the same month that it is accrued? A15. Yes, as long as the comp accrued time was earned prior to the date you are

trying to use it for.

30

Supplemental Pay

DISD Board Policy DEA (Local) defines Supplemental Pay as follows:

The Superintendent or designee may assign non-contractual supplemental duties to personnel exempt under the Fair Labor Standards Act, as needed. Either party may discontinue these assignments at any time for any reason or no reason. The assignment of these duties shall not create any expectation of continued assignment to the same duty or any other duty. The employee shall be compensated for these assignments according to the supplemental duty payment schedule established by the Board.

Supplemental pay and stipends are paid to employees for work performed “outside the employees regular job responsibilities.” A non-exempt employee who continues performing normal job responsibilities beyond a 40-hour workweek is eligible for overtime compensation. Supplemental pay should not be given in order to avoid paying overtime. Overtime wages, NOT supplemental pay will be paid to a non-exempt employee when earned, even if the overtime is paid by another organization.

Determining when employees are subject to overtime versus supplemental pay must be considered on a case-by-case basis. It is important to understand a few of the basic criteria for making the determination.

1. The extra duty must be infrequent, irregular, or occurring in scattered instances.

2. The employee freely and solely at his or her own option enters into the extra activity, i.e., offers to perform the work. The employee is free to decline or refuse to perform the extra work without sanction and without having to explain or justify the decision.

3. The extra duty is in a different capacity that is substantially different, not just slightly different, from regular employment.

DO NOT ASSUME that your situation is identical to that of another campus. Decide on an individual basis whether your employee and the work situation are subject to overtime or supplemental pay. Each year, the district publishes a Compensation Guide. This guide contains all of the board approved pay amounts. You may NOT pay a supplemental assignment a different rate than listed in the Compensation Guide.

31

In this exercise, determine if the appropriate form of pay is overtime or supplemental pay.

1. A teacher’s aide asks to take tickets at home football games.

Overtime or Supplemental Pay? ______________________

2. An office manager answers the phone in the evening for an after-school program.


3. A teacher’s aide offers to perform an extra activity on occasion in the after-school program such as distributing snacks to the children in the program.


4. A payroll clerk, who works primarily in the office preparing employee payroll and performing related tasks, offers to work at a job fair on a Saturday. The duties at the job fair will consist of distributing literature and applications and answering questions of potential applicants.


In this exercise, an employee is due supplemental pay for volunteering to perform an infrequent duty that is substantially different from his regular duties. Put this supplemental pay on his/her supplemental timecard.

1. Navigate to the Timecard window:

DISD OTL SUPPL Pay XXX > Entry/Validation/Approval


P R A C T I C E

E X E R C I S E :

D E T E R M I N E

A P P R O P R I A T E

P A Y

P R A C T I C E

E X E R C I S E :

E N T E R I N G

S U P P L E M E N T A L

P A Y

32



Payroll Biweekly

Period End Enter the biweekly pay period provided by your instructor


Biweekly Supplemental Timecard with Search Criteria for Query

4. Press Ctrl + F11 to execute your query.

5. Place your cursor in Date Worked in the time entry region.

6. Enter the following supplemental time for the last workday of the pay period:


Date Worked Last workday of pay period

Hours 2

Hours Type ASCH

Hourly Rate 8.00

33

Regular Supplemental Timecard with Hourly Rate

7. Scroll to the Descriptive Flexfield [...] in the Additional Information region.

8. Click in the account Descriptive Flexfield to open the OTL Timecard Summary Detail window.

34

9. Enter the following costing information in the account flexfield:


GL or Grants? GL

Fund 199

Function 11

Object 6112

Sub-object 01

Organization 139

Fiscal Year X

Programs 11

OPT_3 0

OPT4_5 00

TBD 00000

OTL Timecard Summary Detail Descriptive Flexfield with GL account segments

10. Click OK after you have entered all segment values to close the form.

11. Click on Save [ ] on the Toolbar to save your work when you have entered all of the employee's time.

35

12. Click Yes in the dialog box that appears with the following message: "The amount of hours entered does not match the Total Hours value...Do you want to continue saving your changes?"

13. Re-query the employee’s record to verify the hours entered (place your cursor in the Payroll field, press F11 twice, then press CTRL + F11).

36

Activity Codes

Supplemental pay that is paid on an hourly rate is set up as an “activity” for tracking by the biometric clock. Employees receiving pay for “extra duty” will clock in at the beginning of the extra duty assignment and clock out at the end of the extra duty assignment. All employees, including teachers, must clock in and out for regular reoccurring extra duty assignments such as after school care or tutoring.

The timekeeper for the campus or department will set up an activity code in the payroll system. This code is given to all employees working the extra duty assignment. The employees will clock into Supplemental Pay on the biometric clock. The clock will prompt the employee for an activity code. The employee types in the activity code given by the timekeeper. The activity code is set up in the payroll system but used on the biometric clock.

In this exercise, set up an activity code to for use by employees working extra duty assignments:

1. Navigate to DISD OTL SUPPL Supplemental Pay XXX > Biometric Supplemental Setup

P R A C T I C E

E X E R C I S E :

C R E A T I N G

A C T I V I T Y

C O D E S

37

2. Tab to the Activity Description

The description will be displayed back to employee when they enter the activity code on the biometric time clock when the employee clocks in. The description should be clearly stated so that when the employee clocks in, the description confirms the type of work the employee is designated to perform.

38

3. Tab to Element Name

The Element name should reflect the correct hours type used by the payroll system. If you are unsure of what element name to use, contact Payroll.

For all activities that are paid on an hourly basis, the rate used for an exempt employee will be $20.00 per hour and the rate used for a non-exempt employee is $8.00 per hour. Summer school is an exception. Non-exempt employees will be paid $10.00 per hour.

4. Tab to the Budget Account field

Enter either a Line code or PTAEO. You will only be able to key in line codes or ptaeos for the Organization tied to the application/responsibility you are using. (See Navigation path). Object codes will be restricted to payroll line codes.

5. Tab to Timecard Approver field

This will be filled in automatically. Click on the List of Values (LOV) button. The name in this field will be the principal or department head that is responsible for approving the supplemental pay.

6. Tab to the Timekeeper field

Type the name of the timekeeper who will be responsible for making any corrections to the entries created in OTL by the Biometric clock. (For example, if the employee signs in but fails to sign out and the hours need to be adjusted.)

7. Tab to the Start Date field

The current date will default into this field. You may enter a start date in the future.

8. Tab to the End Date field

Type the date that this activity will not longer be valid. The activity will be disabled on the day following the End Date.

9. Tab to the Normal Start Time field

Not used with Supplemental Pay

10. Tab to the Normal End Time field

Not used with Supplemental Pay

39

11. Tab to Max Hours Per Days field

Enter the number of hours if the employee if only authorized to work for a set number of hours per day. The clock will record the actual sign in and sign out times, but the timecard will reflect the max number of hours if the actual time if greater than the max hours entered here. The person setting this up should let the user know of the max times.

For example, Summer School: High School Max is 6 hours, Middle School Max is 5 hours, Security is 8 hours and Village Fair is 7.5 hours.

12. Tab to the Assumed Lunch Minutes field

Enter the number of minutes that should be deducted for an assumed lunch. The import process will deduct this time from the actual time and reflect the reduced amount on the timecard. For example, there is no assumed lunch for Summer School since the employees work through lunch.

13. Tab to the Hours Till Assumed Lunch field

Enter the number of hours an employee should work before a lunch is assumed. The system will not take the lunch deduction until the number of hours worked is greater than this number. (For example, enter 4 if you want employees to have worked at least 4 hours before we deduct the lunch minutes.)

14. Tab to the Bioscreen Restriction field

Enter the location at which this activity code can be used. The activity code will be restricted for use only at the location given. You may leave this field blank if the activity code can be used at any district location.

15. Save the record by clicking on the save icon, or File > Save. Please record the activity number that appeared in the Activity Code field.

How to Query or make changes to the Activity Code

Go to Biometric Supplemental Setup> Press F11> Input the Activity Code created Press Ctrl+F11

Once you have made any necessary changes

Click on Save [ ] on the toolbar

40

Secondary Pay Source

If you determine that the extra duty or extra hours worked qualify for overtime, the employee needs to clock in upon arrival and clock out when the extra duty is completed.

However, if the extra hours or extra duty that is to be paid from a different line code, you will also need an activity code. This activity code is slightly different. This code is set up as a secondary pay source. This will allow the system to pay the first 40 hours from the regular line code at regular wages. It will then pay the additional hours at the overtime rate from the line code you designate.

Substitutes

Substitute supplemental pay is due to a substitute who works any hours for the District. The supplemental rates/amounts are subject to change annually based on the decisions made by the Board regarding compensation. Use DISD Board Policy on rates for all supplemental pay rates. Substitute supplemental pay must include GL (line code) or GR (PTAEO) code and the appropriate Hours Type.

Substitute employees MUST use the biometric clock. Food service and custodial substitutes must sign in and out. Instructional substitutes must sign in but do not have sign out. If an instructional assignment is for ½ or a full day, the system will automatically know based upon the TMS assignment. If for some reason the substitute is unable to use the biometric clock, the office manager must manually input the time on the substitutes supplemental pay timecard.

The Supplemental Pay Timecard is not auto-generated for substitutes. It is generated upon the first payroll transaction for that employee. If a manual entry is needed and it is the first payroll transaction for that pay period, the timekeeper must create a new timecard for that employee.

In this exercise, query and create a timecard for a professional substitute employee.

First, determine whether a timecard has been previously created for the substitute.

41

1. Navigate to the DISD OTL SUPPL Supplemental Pay XXX > Entry/Validation/Approval

Click NO in the Effective Date Tracking decision box.

2. Enter the following Header information:


Period End Enter the biweekly pay period provided by your instructor


Substitute Supplemental Timecard with Search Criteria or Query


P R A C T I C E

E X E R C I S E :

C R E A T I N G

S U P P L E M E N T A L

T I M E C A R D S

42

4. Determine whether a Timecard exists.

Note: If the Timecard already exists, Timecard Header information will be returned. If Timecard does not exist, a message box will displays

the following message, "Query caused no records to be returned. Reenter".

Because a supplemental timecard does not already exist for this employee, you will need to create a timecard.

5. Press F4 to cancel the query

Note: The required fields on the Timecard Header turn yellow. If the fields are blue, then you are still in query mode and your work will not be saved.

6. Place your cursor in Payroll on the Timecard Header

7. Enter the following Header information:


Payroll Biweekly

Period End Enter Period End provided by your instructor.

Batch Click LOV for Batch field and it will automatically populate the batch


43

8. Tab to Total Hours. The Employee Name will default.

9. Click in Total Hours and enter “0”.

10. Place your cursor in Date Worked in the Hours region.

11. Enter the following substitute supplemental time for the last workday of the pay period:


Date Worked Last workday of pay period

Hours 1

Hours Type SUBI

Hourly Rate 75.00

Enter the Date Worked using the DDMONYYYY format Day and Assignment will default Always enter 1 in Hours for a Professional Substitute Supplemental Timecard Select the Hours Type (Exception Code) from the List of Values (LOV) for Hours

Type Enter the flat rate dollar amount in Hourly Rate in the Additional Information region

12. Scroll to the Descriptive Flexfield [...] in the Additional

Information region.

44

13. Click in the account Descriptive Flexfield to open the OTL Timecard Summary Detail window.

14. Enter the following costing information in the account flexfield:


GL or Grants? GL

Fund 199

Function 11

Object 6112

Sub-object 01

Organization 001

Fiscal Year X

Programs 11

OPT_3 0

OPT4_5 00

TBD 00000

15. Click OK after you have entered all segment values to close the form.

16. Click on Save [ ] on the Toolbar to save your work when you have entered all of the employee's time.

17. Click Yes in the dialog box that appears with the following message: "The amount of hours entered does not match the Total Hours value...Do you want to continue saving your changes?”

18. Query the employee’s record to verify the hours entered (place your cursor in the Payroll field, press F11 twice, then press CTRL + F11).

45

Entering Substitute Rate Change

6. Enter the following Payroll Header Information:

7. Enter the Date Worked using the DDMONYYYY format

8. Day and Assignment will default 9. Always enter “0” in Hours 10. Select the SUBR Element from the List of Values (LOV) for Hours Type


Date Worked Enter the date for the additional rate

Note: AESOP entries do not have to be on the timecard in order to enter the rate adjustment

Hours 0

Hours Type SUBR

Amount 5.00, 10.00, 25.00 or 134.60

Note: these are the only amounts that can be entered

46

11. Enter the Costing Information

47

12. Click OK after you have entered all segment values to close the

form.

13. Click on Save [ ] on the Toolbar to save your work when

you have entered all of the employee's time.

14. Click Yes in the dialog box that appears with the following

message: "The amount of hours entered does not match the

Total Hours value...Do you want to continue saving your

changes?”

15. Query the employee’s record to verify the hours entered (place

your cursor in the Payroll field, press F11 twice, then press

CTRL + F11).

48

SUBSTITUTE PAY SCALE

*Continuous means same school, same classroom teacher with NO absences.

PAY SCALE FOR NON-CERTIFIED IN A VACANCY

Substitute Category Certified – Not in Content Area

Continuous, 1-10 days $90.00


Degreed - Non-Certified



Paraprofessionals

Teacher Asst./Clerk/Secr. $58.00

NOTE: A non-certified substitute cannot remain in a vacancy more than twenty (20) days.

Substitute Category Certified - Degreed



Continuous, 31 + days $224.60

Degreed - Non-Certified



Continuous, 31 + days $100.00

Paraprofessionals

Teacher Asst./Clerk/Secr. $58.00

49

Payroll Reports

DISD Timeclock Detail Report This report indicates the employee’s name, ID#, total hours worked for the day, which day has overtime, the clock in and out time and the location of the clock the employee used to check in. After running the report review the data and look for exceptions:

Verify that employees are clocking in at the appropriate location

Verify all employees listed on the report are assigned to your location Verify that all employees with less than 40 hours at the end of the

workweek use an absence reason to account for the time

Verify the status of employees marked with an asterisk (*) For each exception where a correction is required, you must have the proper documentation explaining why you made a change to the Oracle time card. DISD Audit Supplemental Pay This report should be reviewed to ensure that all of the supplemental pay transactions are accurate. This report will include all of the manual entries entered by the timekeeper, entries recorded through TMS and the entries from the biometric clock. After running this report:

Verify the employee’s name Verify the hour and the rate. (Board approved compensation

supplemental rate of pay is $8.00 per hour for support and $20.00 per hour for professional. Substitute staff rates are captured from the employee’s assignment.)

Verify the line code information Verify that the employee is being paid using the correct pay code. Verify the status: A = approved and P= pending

This report will need to be printed before approval and after approval to ensure that all of the entries have been approved.

DISD Biometric In/Out- Completed and Attempted This reports shows each employee’s clock in/out transactions. It includes failed transactions and completed transactions. If employee is having trouble signing in, this report will show the failed attempts. Time in and

50

time out indicates the exact time and date the employee used the biometric clock. The report also gives the location of the clock that the employee used. DISD Timecards Pending Approval This report is summary data of employees’ timecards. It reflects that total hours for the period and absences by date. It also gives the total number of employees being reported for the pay period. The status column will indicate if the employees’ timecards are approved or unapproved. DISD Checked–In Employees This report is a listing of employees who have clocked in or out using the biometric clock on a specific date. It can be run for the current date. It gives the exact time the employee clocked in or out. This report can be used to determine which employees are reporting to work late and/or leaving early.

51

In this exercise, run the DISD Timeclock Detail Report:

1. Navigate to the Submit a New Request window:

DISD Campus Time Entry XXX > Requests:Requests > Run

2. Click OK on the Submit a New Request window to run a Single Request.

3. Select DISD Timeclock Detail Report using the LOV for the Name field.

P R A C T I C E

E X E R C I S E :

R U N N I N G

R E P O R T S

52

3. Fill in the Parameters screen (see example).

4. Click OK.

5. Click Submit.

Once you submit your request, the Requests window opens and provides you with the current status of your request and the request ID number.

The payroll system assigns a request ID to each request submission so that you can identify the results of the request when it is complete. You can use the request ID to query for your request output in the Requests window. The payroll system also assigns a new request ID number to each resubmission of a request and displays the request ID in the log file of the previous request.

Request window showing newly submitted report in the green.

6. Click Refresh Data periodically until report displays “Completed” for Phase.

7. Click View Output. The Report will open in a browser window.

Appendex

Authorization and Approval for Overtime Form (Also used for comp time)

Violation of Overtime Policy Letter Notice of Violation for Unauthorized Overtime Minute Conversion

Payroll Correction Form

Sample Payroll Bulletin Payroll Supplemental Pay Form (For Instructional Substitutes Only)

Non-exempt Attendance Report Absence Codes Supplemental Activity Code Elements

Additional forms can be found on the inet: http://inet.dallasisd.org/forms/

http://inet.dallasisd.org/forms/

Authorization and Approval for Overtime Form (Use for Comp Time and Overtime Approval)

Organization Number

Department/Campus

Employee’s Name ID #

Employee’s Position

Date(s)/ Hour(s) for Requested Overtime

Compensation Type: Overtime Pay Compensatory Time

Source of Overtime Funds:

Payroll Period Ending:

Reason for Overtime Request:

Employee’s Signature:

Supervisor’s Signature:

Approved Not Approved

Authorized Overtime Approval Listing Signature (Based on approval matrix)

Violation of Overtime Policy Letter June 3, 2005

TO: Administrators

FROM: Maria Perez Gatell Payroll Director

SUBJECT: Unauthorized Overtime Guidelines

Below are some guidelines that will assist you in responding when employees work overtime hours that are not authorized. These suggestions are intended to guide administrators in making

good judgment decisions in the discipline of employees. However, as with all employee discipline matters, every individual situation must be evaluated based on all the circumstances that exist.

1. Directives that unauthorized overtime is prohibited and that this can serve has a basis for employee discipline needs to communicated in orientations, training, and notices need to

be posted adjacent the time clocks and in conspicuous places throughout the workplace.

2. All overtime must be authorized in writing on the attached Overtime Authorization Form. Employees who work overtime must be compensated for the time, regardless of

whether the overtime is authorized. Under appropriate circumstances, overtime can be

authorized after the time worked.

3. Although they cannot be denied pay, employees working unauthorized overtime can be disciplined for violation of policy and/or a directive. The attached form called Notice of

Violation for Unauthorized Overtime must be used at the conclusion of any pay

period in which an employee is found to have worked unauthorized overtime.

4. All overtime must be documented on one of the 2 forms attached, either an Overtime Authorization Form or a Notice of Violation for Unauthorized

Overtime.

5. The sanctions for working overtime during a pay period can range from verbal warnings

or written reprimands, to termination, depending on the nature of the infractions. Progressive discipline is appropriate for these types of infractions, which means that the

consequences become more and more severe each time a employee receives a Notice of Violation for Unauthorized Overtime. For example:

First or second infractions will warrant a written notice.

Second or third infractions will warrant a written notices and suspension without pay.

Third, fourth, or subsequent infractions will warrant a written notice and suspension

without pay or termination.

6. Each infraction has to be assessed individually, taking into account such factors as:

Whether the employee uses standard work hours appropriately,

Whether the overtime was a mistake,

The length of overtime worked,

The actual work being performed during overtime,

Whether the employee has had other infractions,

The overall quality of the employee’s performance,

Any explanation for working overtime without authorization.

56

7. At the point when an employee should be recommended for suspension without pay or

termination, you are advised to contact the Employee Relations Department or the Legal Department to discuss the matter.

If you have any further questions or concerns, please feel free to contact me.

Thank you.

57

Notice of Violation for Unauthorized Overtime

Employee’s Name: Employee’s I.D. Number: This is formal notice that you were in violation of policy when you worked overtime on the date(s) and time(s) indicated below.

Date:

Hours:

Date:

Hours:

Date:

Hours:

Date:

Hours:

Date:

Hours:

Date:

Hours:

You will be compensated for the unauthorized overtime, pursuant to policy. However, you should consider this notice as a formal reprimand. You are further advised that future violations of policy may result in disciplinary actions that may include a recommendation for termination from employment with the district. Supervisor’s signature Date Employee’s signature Date

Payro

ll C

orr

ect

ion F

orm

(For

Corr

ect

ions

Only

)

Pay P

eriod:

Begin

nin

g ____/_

__/_

__ E

ndin

g _

___/_

___/_

___

Cam

pus

Nam

e

O

rg/D

ept

Num

Are

a #

Phone N

um

Fax N

um

H

OU

RS N

OT R

EPO

RTED

(ACTU

AL H

OU

RS O

NLY)

Em

plo

yee I

D

Em

plo

yee N

am

e

(Last

Nam

e, First

Nam

e, M

I)

Date

of

Occ

urr

ence

Ass

um

ed

(Regula

r H

ours

)

Overt

ime

Abse

nce

Abse

nce

Hours

Type

Expla

nation:

Why a

corr

ect

ion f

orm

is

bein

g s

ubm

itte

d.

Ple

ase

fax t

he c

om

ple

te f

orm

to t

he P

ayro

ll D

epart

ment

@ 9

72.9

25.3

826 o

r 972.9

25.3

531 S

ubm

itte

d t

o P

ayro

ll ____/_

__/_

___

PREPARED

BY

APRPO

VED

BY

Payroll Supplemental Pay Form For Instructional Substitutes Only

61

61

Absence Codes

Element Name Reporting Name Description

AABS APPROVED ABSENCE APPROVED ABSENCE Approved Absence - track only, does not

decrement; document reason. Off-site training, district related ex. Region 10.

ADRL ADMIN EARLY RELEASE ADMIN EARLY RELEASE Approved Absence - track only, does not decrement; document reason. Early release per Superintendent prior to holiday. Other early release per Dept. Head/Principal.

COMP ACCRUAL COMP ACCRUAL Accrue comp time - Enter exact time worked, Oracle multiplies by 1.5 to convert to comp accrued.

COMP USED COMP USED Use comp time - Enter exact time used. Comp must be accrued before it is available for use.

DJUR JURY DOCK JURY DOCK Jury duty without bailiff's letter. Employee is docked.

DOCK NO PAY DOCK NO PAY Dock - employee elects not to use sick time or supervisor does not approve absence.

DSUB UNAPPROVED SUBP UNAPPROVED SUBP Subpoena for 1 day not received or for multiple days not approved. Employee is docked.

EMER EMERGENCY ABS EMERGENCY ABS Emergency Absence - Loss of home due to fire or flood. Must be Superintendent (or designee) approved. No loss of days.

FDTH DEATH IN FAMILY DEATH IN FAMILY Death in family as defined in DEC(Local). Decrement State Sick, then Local Personal, then State Personal, then Dock.

FILL FAMILY ILL FAMILY ILL Family illness. Decrement State Sick, then Local Personal, then State Personal, then Dock.

HOL HOLIDAY PAY HOLIDAY PAY Paid holiday for 260 day employee.

INTM INTERMITTENT LOA INTERMITTENT LOA Medical Leave of Absence to be used when employee has follow-up absences relating to prior LOA. Decrement State Sick, then Local Personal, then State Personal, then Dock.

JURY JURY DUTY JURY DUTY Jury Duty - with bailiff's letter (summons not acceptable). Paid, track only, does not decrement days.

62

62

Element Name Reporting Name Description

LOAA ADMIN LOA ADMIN LOA Administrative Leave of Absence. Paid, track only, does not decrement days.

LOAD ADMIN LOA DOCK ADMIN LOA DOCK Administrative Leave of Absence - Non-paid, employee will be docked.

LOAF FAMILY LOA FAMILY LOA Family Leave of Absence - Decrement State Sick, then Local Personal, then State Personal, then Dock.

MEDE EXTENDED LOA EXTENDED LOA Medical Leave of Absence for Employee. Decrement State Sick, then Local Personal, then State Personal, then Dock.

MIL MILITARY MILITARY Military Leave of Absence. 15 days given per school year. After first 15 days, decrement State Sick, then Local Personal, then State Personal, then Dock. Employee may receive days from Military Bank.

ODTH OTHER FUNERALS OTHER FUNERALS Absence to attend funeral, other than family. Decrement State Sick, then Local Personal, then State Personal, then Dock.

PBUS PERS BUS PERS BUS Personal Business. Should be approved in advance. Decrement State Sick, then Local Personal, then State Personal, then Dock.

PILL PERSONAL ILL PERSONAL ILL Personal Illness. Decrement State Sick, then Local Personal, then State Personal, then Dock.

PROF PROFESSIONAL LOA PROFESSIONAL LOA Professional Development. Up to 1 school year. Unpaid status.

SUBP SUBPOENA SUBPOENA Subpoenaed absence. Must be district related. With subpoena for first day. Two days or more, must have approval from Assoc. Superintendent of Human Resources. Track only, does not decrement leave balances.

VAC VACATION VAC VACATION Vacation - decrement vacation balance until all used and then dock.

WC WORKERS COMP WC WORKERS COMP Workers Compensation - Decrement State Sick, then Local Personal, then State Personal, then Dock.

63

63

Supplemental Activity Code Elements

Element Name Description Hours X Rate/ Flat Amount

ABE ADULT BASIC ED ADULT BASIC EDUCATION Compensation

ACD AC DEC ACADEMIC DECATHLON Compensation

ASCH BEFORE AFT SCHOOL BEFORE/AFT SCHOOL Hours X Rate

ATHL ATHLETICS ATHLETICS-ATH Hours X Rate-Athletics Dept ONLY

CILT CAMPUS INST LEA CAMPUS INSTRUCTIONAL LEADERSHIP TEAM Compensation

CLAS CLASS COVERAGE CLASSROOM COVERAGE Compensation

CODA COACHING DAYS COACHING DAYS Compensation

CURR CURRICULUM CURRICULUM Compensation

DWSS DISTRICT WIDE SUMMER SCHOOL

DISTRICTWIDE SUMMER SCHOOL Hours X Rate

ELEC ELECTIONS ELECTIONS Hours X Rate

EVEN EVENING SCHOOL EVENING SCHOOL Hours X Rate

EXTD EXTENDED DAY EXTENDED DAY Compensation

GOAL GOALS LEARN GOALS-LEARNING CENTERS Compensation

GRAD GRADUATION DUTY GRADUATION DUTY Compensation

INPY INCENTIVE PAY INCENTIVE PAY Compsensation

LERN LEARNING CTR LEARNING CENTER Hours X Rate

NEWS NEWSPAPER NEWSPAPER Compensation

PERP PERFORMANCE PAY PERFORMANCE PAY Compensation

RELF RELIEF SUPER RELIEF SUPERVISOR Hours X Rate

64

64

Element Name Description Hours X Rate/ Flat Amount

SAT SATURDAY SCHOOL SATURDAY SCHOOL Hours X Rate

SDEV STAFF DEVELOP STAFF DEVELOPMENT Hours X Rate

SECU SECURITY SECURITY Hours X Rate

SESL ESL STIPEND ESL STIPEND Compensation

SMEN MENTOR MENTOR TEACHER Flat Amount

SSED SPECIAL ED STIP SPECIAL ED STIPEND Compensation

SSPN SPANISH STIPEND SPANISH STIPEND Compensation

STCH TECHNOLOGIST TECHNOLOGIST TEACHER Compensation

STDC STIPEND DEPT CH STIPEND-DEPARTMENT CHAIR Compensation

STEC STIPEND EXTRA STIPEND-EXTRA CLASS Compensation

STIP STIPEND STIPEND Compensation

STRN TRANSLATOR TRANSLATOR Flat Amount

STSP SPANISH FOR TEACH

SPANISH FOR TEACHER Flat Amount

SUBI SUBSTITUTE SUBI SUBSTITUTE Hours X Rate

SUMS SUMMER SCHOOL SUMMER SCHOOL Hours X Rate

SUPL SUPPL PAY SUPPLEMENTAL PAY Compensation

TEXT TEXTBOOKS TEXTBOOKS Compensation

TUTR TUTOR TUTOR Hours X Rate

TUTS-SUB TUTOR SUBSTITUTE TUTOR Flat Rate

UIL UIL UNIV INTERSCHOLASTIC LEAGUE Flat Amount

YEAR YEARBOOK YEARBOOK Compensation

8

1

PROCUREMENT SERVICES FUNDAMENTALSFUNDAMENTALS

WORKSHOP

Kimi Tate, RTSBA

Theresa Ferguson, CTSBS July 30, 2014

Why Should You Care??

• District has obligation to spend taxpayerto spend taxpayer money wisely

• Purchasing is directly linked to other school business operations

• Purchasing guidelines• Purchasing guidelines are mandated by laws and policy

2

Objectives to be Covered

Procurement Services Responsibilities

Legal Aspects of Purchasing

Bidding and Contracts

Best Practices and Procedures

Discussions, Questions & Answers

What is Purchasing?

Budget

Purchasing

Accounts Payable

It is part of the District’s Financial Arena with global knowledge of the District’s day-to-day functions.

3

Purchasing “Key Puzzle Pieces”

• Strategic Piece – Use available fiscal resources to obtain the maximum productresources to obtain the maximum product or service for the money.

• Operational Piece – Support the entire District – Campuses and Administration.

• Tactical Piece – Influence day-to-day financial functions.

The Purchasing Mission….

To get the Biggest Bang for the Buck …

To effectively meet

Educational Objectives

by supporting

Instructional Delivery

and by supporting Administration/Operations

4

Procurement Services Responsibilities

• Planning & Coordination

I f t t D l t• Infrastructure Development

• User Responsibilities

• Consistent Compliance

• Well-trained Staff

Challenges

• Statutes, Policies, Legal Interpretations & Procedures

• Diverse needs of Public Education

• Competition among Vendors

• Oversight by Interest Groups

• “Gray” areas

5

Legal Requirements

•Texas Statutes•Texas Statutes

•Federal Regulations

•Attorney General Opinions

•Local Board Policy

Statutes

• Education Code• Business & Commerce CodeBusiness & Commerce Code• Local Government Code• Government Code • Agriculture Code• Health & Safety Code• Occupations Code• Texas Natural Resource Code• Code of Federal Regulations

6

Texas Education Code (TEC)Chapter 44 –

Fiscal ManagementSubchapter BPurchases; Contracts

44.031 –

ALL school district contracts/purchases overcontracts/purchases over $50,000 in the aggregate shall be competively procured

Describes methods and evaluation criteria for best value to the District

Emergency Purchases

Exception

• TEC 44.031(h)

• Two types of emergency purchases

(1) Portion of facility is destroyed/damaged

(2) School Equipment/property ( ) q p p p ydestroyed/damaged

And prevents or impairs conduct of classes…..

• NOT LACK OF PLANNING

7

Sole Source Purchase

Exception

• Must meet established criteria for sole source purchase TEC 44.031(j)(1)

• Does not apply to mainframe data processing equipment and peripheral attachments with a i l it h i i f $15 000single item purchase price in excess of $15,000

TEC 44.031(k)

44.032 – Penalties

Penalties

An officer, employee, or agent of a school district commits an offense if the person with criminal negligence makes or authorizes:

• Component, separate, sequential purchases to avoid

competitive procurement

• Knowingly avoids competitive procurement

8

TEC Chapter 44 (continued)

44.0351 – Competitive Bidding and Proposals

44.036 – 44.041 – moved to44.036 44.041 moved to Government Code 2269

44.042 – Preference to Texas and USA Agricultural Products

44.043 – Right to Work

44 044 Contract with Person

44.0331 – Management Fees for Cooperative

44.044 – Contract with Person Indebted to the School District

44.047 – Purchase or Lease of Automated External Defibrillator

Contracts

44.034 – Notification of Criminal History

Texas Education Code (TEC)

Chapter 45 –

S h l Di t i t F dSchool District Funds

•Sale of surplus real property

•Athletic Stadium Authorities

•School district depositories

9

Business & Commerce Code

• Uniform Commercial Code

**Article 2 – Sales…includes

price terms, warranties, buyer’s rights,

delivery terms, etc.

Local Government Code

• Conflict of Interest

• Conflict disclosure statements

• Sale of Property

10

Government Code

• Public Information

I t l l C ti C t t• Inter-local Cooperative Contracts

• Information Resources

• Purchase Automated Information Systems

• Payment for Goods & Services

• Contracts with Government Entities

• Construction (Public Works) Bidding & Contracts

• Public Works Payment & Performance Bonds

• Professional & Consulting Services

Additional Laws

• Agriculture Code

H lth & S f t C d• Health & Safety Code

• Occupations Code

• Texas Natural Resource Code

• Code of Federal Regulations

11

Attorney General Opinions…

…are written interpretations…are written interpretations

of existing law.

www.oag.state.tx.us

Board Policy

Board policy may be more restrictive

than state law but cannot be less restrictivethan state law but cannot be less restrictive.

CH(LOCAL) – Purchasing and Acquisition

Review Board policy

12

Bidding & Contracts

What to Bid?What to Bid?

When to Bid?

C t t ?Contracts?

Checklist

13

Procurement Categories

• Athletic Equipment & Supplies

• Custodial Equipment & Supplies

• Office Equipment & Supplies

• Food Service Items

• Instructional Equipment & Supplies

• Transportation

• Bank Depository

• Insurance

Procurement Calendar

• Identifies Award timelines

• Identifies Annual Contracts

• Identifies Multi-Year Contracts

14

Drafting the Bid Document

• Scope or Specifications

• Terms & Conditions

• Special Terms & Conditions

• Submission & Evaluation

Vendor Award Criteria

• Purchase Price

R t ti f V d• Reputation of Vendor

& their goods or services

• Quality of goods or services

• Meet the District’s needs

• Vendor’s relationship with the District

• Comply with laws/policies of HUB• Comply with laws/policies of HUB

• Long-term cost to the District

• Any other relevant factor listed in the request for competitive proposal

15

Evaluation& Recommendation to the

Board of TrusteesBoard of Trustees

Vendor Notification Letters

16

Bid Vendor Performance

Renewal of Multi-Year Bids

17

Best Practices

P h O dPurchase Orders

Purchasing Procedures Purchasing Manual

Purchase Order Cycle

• Purchase Requisition to Purchase Order (PO)

• Purchase Order

to Vendor

• Purchase Order

to Receiving

• Purchase Order to Accounts Payable

18

Essentials of a Purchase Order

• Vendor Name & Address

• Quantity of Goods• Quantity of Goods

• Description

• Price

• Discounts

Shi i• Shipping

• Payment Terms

• Account Code

• Any other Pertinent Information

Purchasing & Procedures Manual

• Requisition/PO Process

P h i A th it

• Overview

G l• Purchasing Authority

• Receiving Procedures

• Vendor Selection

• Vendor Relations

• Disposal of obsolete

• Goals

• Statutes & Guidelines

• Board Policies

• Ethics

• Penalties for p

or surplus property Non-compliance

19

PREVENT Ratifications

• Do NOT engage services or order product prior to Board approval contract execution of aBoard approval, contract execution of a Purchase Order (PO) being issued.

• Board approves ALL contracts for multi-year purchases, over $150,000 or $250,000 if buying on a cooperative programon a cooperative program

• Plan ahead & allow plenty of time for the process

Communicating with End Users

20

Where to Find….

• Staff Directory

E t d T A t & A d d V d• Executed Term Agreements & Awarded Vendors

• Vendor Registration

• Procurement Opportunities

• Restricted Contact Period

http://www.dallasisd.org/procurementservices

Where to Find….• Service Contract

• Contract Acknowledgement and Routing FormContract Acknowledgement and Routing Form

• Term Agreement

• Vendor Background Check & Badging Form

• Conflict of Interest Statement & Questionnaire

• Food Products for Allowable Programs Form

• Procedures for Purchase Orders& Check Requests

• Timeline Procurement Calendar

Inet: Forms/Procurement Services

21

Where to Find….Oracle Training Manuals

• I-Procurement

• Purchase Requisitions:

Entering Goods & Services

Entering Check Requisitions

Cancelling Requisitions

Purchase Order InquiryPurchase Order Inquiry

Entering Receipts on Purchase Orders

Run Purchase Order Reports

Inet: Department/Oracle Finance Systems/Training Manuals

Where to Find….

• Student Transportation/Charter Services

R d d Ed ti l C lt t• Recommended Educational Consultants

• Recommended Instructional Materials

• Recommended Professional Development Consultants

Inet: Principal’s Center

22

Coming Soon….

New Improved Procurement Services Intranet Site

To include….

• Purchasing Manual

• Purchasing Quick Tips

• Frequently Asked Questionsq y

• Procurement Training Opportunities

What would you like to see??

DISCUSSION

QUESTIONS???

thankyouverymuch

9

1

1

T.E.A. Account Coding, Accounting 101, PEIMS, and Why They Matter

2014 DISD Campus Business AcademyJ l 31 2014

2

July 31, 2014

Bruce E. Collier, Ph.D.Elba K. Collier, Ph.D.EdMIS: Education Management Information Systems, Inc.

2

AGENDA

Brief History of T.E.A. Account Codes

Code Structure

Importance of Coding for Accounting, Budgeting and Reporting

3

Expenditure Coding

Expenditure Coding for Federal Grants

BRIEF HISTORY

History of Why and How the T E AHistory of Why and How the T.E.A. Account Code Structure for Schools was Developed

National Accountability

Uniform Accounting Standards

4

TEA’s Leadership

3

BRIEF HISTORY – Cont’d

Standardizing accounting for Federal fundsfunds

Handbook II (National Center for Educational Statistics) around 1965

Accounting Systems for Texas Schools

5

Part of the ESCs (1950s)

Peat Marwick Mitchel & Co. CPAs (code structure)

BRIEF HISTORY – Cont’d

Handbook II Revised (Code StructureHandbook II Revised (Code Structure, 1970)

Fund, Function or Program, Object, Organization, Fiscal Year

GASB Code Structure (1984)

6

Governmental Accounting Standards Board added Character and Activity

4

TEA’s CODE STRUCTURE

Multi faceted CodeMulti-faceted CodeFund, Function, Object, Organization, Fiscal Year, Program Intent, and Local Options

Each facet has categorizing blocks

7

For example, funds are blocked by general, special revenue, debt service, etc.


TEA specifies the content of eachTEA specifies the content of each facet and the blocks within that facetin their Financial Accountability System Resource Guide (FASRG)

TEA uses this information to

8

monitor and control financial activities of every district and charter school.

5


Fund – xxx

F tiFunction – xx

Object – xxxx

Local Option (Sub Object) – xx

Organization – xxx

9

Fiscal Year – x

Program Intent – xx

Local Option - xxx


This structure meets both State and Federal requirements

Local Options facilitate tailoring the accounting data to the district’s needs

10

For example, when used with the student activity fund and an organization code, a local option code could identify a specific club

6


DISD uses the sub object code (a j (local option code)

Student Activity Fund examplesPre-K through 5th, Cheerleading, Student Council, Math, Band, etc.

11

Campus Activity Fund examplesDonations, Scholarships, Meadows, Library, etc.


Notice that a local option code may have a unique meaning with each combination of the other facets of the code. For example, a local option code for fund 199 can be the same numbers as a local option code for 211 but have a completely

12

p p ydifferent meaning.

7

13

IMPORTANCE OF CORRECT CODING

Accounting System

I t l C t lInternal Controls

Budgetary Controls

Reporting RequirementsPEIMS

F d l G t R ti

14

Federal Grant Reporting

Annual Financial Reports

8


Accounting System

The Account Code for an expenditure contains information about Source of Funding (fund), purpose (function), category of expenditures (object),

15

category of expenditures (object), campus or department (organization), fiscal year and the program intent (such as Special Ed).


Accounting System (cont’d)

This account code structure meets the requirements of TEA and the US Department of Education.

It facilitates very powerful analyses and

16

It facilitates very powerful analyses and inquiries to determine compliance or non-compliance with State laws and Federal regulations.

9



This structure also meets the requirements of GASB – the Governmental Accounting Standards Board.

17

Board.

You get a clean opinion from your independent auditor.



It enables taxpayers and financial analysts to study your district in comparison to other governmental entities in the United States

18

entities in the United States

10


Internal Controls

Correctly coding requests for a purchase order allows for implementation of internal controls on:

The procurement process

Meeting the requirements of the Board the

19

Meeting the requirements of the Board, the State, and the Federal Grant as to what is allowable.


Internal Controls (cont’d)

Correctly coding payroll transactions allows for implementation of internal controls on:

Human resource usage

Meeting the requirements of the Board the

20

Meeting the requirements of the Board, the State, and the Federal Grant as to what is allowable.

11


Budgetary Controls

School Districts must monitor their Budget so that expenditures do not exceed budgeted expenditures at the function level.

Budgeting revenues and expenditures

21

Budgeting revenues and expenditures is a legal requirement. It is a both a planning and a monitoring tool.


Budgetary Controls (cont’d)

Monitoring ensures that divisions, campuses, programs, and teachers do not spend more than they have been authorized to spend.

Monitoring also ensures that they do

22

Monitoring also ensures that they do not spend less than they should to meet the terms of grants, etc.

12


Reporting Requirementsp g q

PEIMST.E.A. monitors the District through the annual Public Education Information Management System (PEIMS) report for compliance with State and Federal

23

compliance with State and Federal requirements

T.E.A. provides data from the PEIMS reports to the State Legislature


Reporting Requirements (cont’d)Reporting Requirements (cont d)

Federal Grant ReportingDIP/CIPs (District Improvement Plan/Campus Improvement Plan) are required by the Feds and monitored by TEA

24

TEA

Requests for Reimbursements through WEB ER

Final Project Report.

13


Reporting Requirements – Cont’d

Annual Financial Report (AFR or CAFR)Expenditures are reported in the Annual Financial Report at the function level and for each Major Fund or for the aggregate of non-major governmental funds.

25

j g

Expenditures reported in the AFR (and in the Audit Data Feed) MUST be consistent with the more detailed report from PEIMS.

EXPENDITURE CODINGAll expenditures MUST include specific codes for fund function objectcodes for fund, function, object, organization, fiscal year, and program intent code.

Take care to use the correct codes AND the correct combinations of codes.

For Example, PIC 31 must be used with only the

26

For Example, PIC 31 must be used with only the General Fund (199); PIC 91 should only be used with function codes 36,51 or 52; and Function 41 should NEVER be used with a campus organization code.

14

EXPENDITURE CODING

Fund Codes

Governmental Funds: General Fund & Special Revenue Funds

General fund (101, 160-198 local option), roll to 199

Special Revenue, federally funded (201-289),

27

p y ( )

Special Revenue, federally funded SSA (290-379),

Special Revenue, State funded (381-429)

Special Revenue, State/local funded SSA (431-459)

EXPENDITURE CODING

Fund Codes (cont’d)

Governmental Funds: Other Special Revenue Funds

Special Revenue, Campus Activity (461)Special considerations discussed on slides xx - yy

28

Reserved for Future State Designation (462-471)

Permanent funds (472-479)

Special Revenue, locally funded (480-499)

15

EXPENDITURE CODING

G t l F d D bt S i &Governmental Funds: Debt Service & Capital Projects Funds

Debt Service fund (511-598 local option), roll to 599 for PEIMS

C it l P j t f d (616 698 l l ti ) ll t 699

29

Capital Projects fund (616-698 local option), roll to 699 for PEIMS

EXPENDITURE CODING

Proprietary Funds: Internal Service & Enterprise Funds

Enterprise funds (701-749), food service may be 701

Internal Service funds (751-799)

Fiduciary Funds: Private Purpose Trust & Agency Funds

30

g yPrivate Purpose Trust funds (801-829 scholarship or endowment funds),

Agency funds (861-899), Student Activity funds 865Special considerations on slides xx - yy

16

EXPENDITURE CODING

Expenditure Function Codes p

11 - Instruction

12 – Instructional Resources

13 - Curriculum Development

21 – Instructional Leadership

31

23 – School Leadership

EXPENDITURE CODING

Expenditure Function Codes (cont’d)p ( )

31 – Guidance, Counseling & Evaluation Services

32 – Social Work Services

33 – Health Services

34 – Student Transportation

32

35 – Food Services

36 – Extracurricular Activities

17

EXPENDITURE CODING


41 – General Administration

51 – Facilities Maintenance

52 – Security

53 – Data Processing

33

61 – Community Service

EXPENDITURE CODING


71 – Debt Service

81 – Facilities Acquisition

90-99 – Intergovernmental Charges

34

18

EXPENDITURE CODING

Expenditure Object Codesp j

Payroll Costs (6110-6149)

Professional and Contractual Services (6210-6299)

Supplies and Materials (6310-6399)

Other Operating Costs (6410-6499)

35

EXPENDITURE CODING

Expenditure Object Codes (cont’d)p j ( )

Debt Service (6510-6599)

Capital Outlay – Land, Buildings, and Equipment (6610-6659) (Note: Use 664x for items under the capitalization threshold.)

Lib B k d M di (6660 6669)

36

Library Books and Media (6660-6669)

19

EXPENDITURE CODING

Expenditure Organization Codesp g

Established by TEAHigh School (001-040)

Junior High/Middle School (041-100)

El t S h l (101 698)

37

Elementary School (101-698)

Summer School (699)

EXPENDITURE CODING

Expenditure Organization Codes p g(cont’d)

Superintendent’s office (701)

School Board (702)

Tax costs (703)

38

Tax costs (703)

Direct costs – locally defined and in function 41 (General Administration) (709 - 720)

20

EXPENDITURE CODING


Indirect costs – locally defined and in function 41 (726-749)(convert to Organization Code 750 for PEIMS)(General administration – business office,

39

)( ,personnel/payroll, human resources, purchasing.)

Fiscal Agent Shared Services Arrangements - local option

EXPENDITURE CODING


Locally defined (800-997)(convert to Organization Code 999 for PEIMS)

Unallocated organization unit (998)

40

Unallocated organization unit (998)

Undistributed organization unit (999)

21

Expenditure PIC Codes11 – Basic Education

21 – Gifted & Talented

30 – Title I, Part A Schoolwide Activities 21 Gifted & Talented

22 – Career & Technical

23 – Special Education

24 – Accelerated Education

25 – Bilingual Education

26 – Alternative Education

Related to State Comp. Education

91 – Athletics & Related Activities

99 – Undistributed

32 – Prekindergarten (PK)

41

28 – Disciplinary Alternative Education

29 – Disciplinary Alternative Education State Comp Ed

32 – Prekindergarten (PK)

33 – PK Special Ed

34 – PK Compensatory

35 – PK Bilingual

Checking for Invalid Combinations

• PEIMS edit checks

• Check FASRG (include/exclude tables)

• Accounting Software Programming

42

22

Campus Activity Fund Special Conditions

• Campus Activity Funds are Special p y pRevenue Funds (461).

• They have assets, liabilities, revenues, and expenditures.

• Their fund balances are assigned to

43

the campus where the funds were raised.

• They benefit that campus in general.

Student Activity Fund Special Conditions

• Student Activity Funds (865) are used y ( )to account for money raised by a student group and to be used at the group’s discretion.

• The district holds the assets for the t d t i ti til th

44

student organization until the group authorizes the district to pay for an activity or product on their behalf.

23


• For Student Activity Funds, the districty ,has only assets and liabilities.

• Cash is usually the asset.

• The liability codes for DISD are Due to Student Groups, 2191 and 2192.

45


• Going forward, DISD has configured g , gOracle to record student activity fund transactions as:

• When cash is received, • Cash 1101 is debited

46

• Due to Student Groups 2192 is credited

• When cash is disbursed,• Cash 1101 is credited

• Due to Student Groups 2191 is debited

24

Codes for Federal Grant Expenditures

• Use the Correct Fiscal Year

“Fiscal year code determination is unique for federally funded projects accounted for as special revenue funds. For example, if funding for a federal project begins on July 1, 2007 and ends June 30, 2008, then the fiscal year code used would be “8” This is done so that the

47

year code used would be 8 . This is done so that the fiscal year code used corresponds with the federal fiscal year in which the funding originated.”

Federal Grant Expenditures

• Checklist• What specific grant is the funding source

for this expenditure – determine the FUND number AND the fiscal year.

• What are the allowed costs for this particular grant – determine the correct

48

particular grant determine the correct function, object and PIC code for this expenditure.

25

Conclusion

• Your job is important! j p

• When you code things correctly, everyone benefits.

• Please don’t hesitate to obtain guidance from the Accounting Division

49

and/or the Grant Administrator to be certain you are in compliance with District, State, and Federal requirements.

T.E.A. Account Coding, Accounting 101, PEIMS, and Why They Matter

50

Q&A

26

51

10

7/16/2014

1

1

E-Rate Training

2014 DISD Campus Business Academy

2

7/16/2014

2

Why are we here?

Settlement Agreement/Compliance

Agreement – FCC and DISDAgreement FCC and DISD

Understand ramifications of non-

compliance

Aware of E-Rate Programg

Dallas ISD Policies

Updates on the E-Rate Program3

Why are we here?

History behind the Compliance Agreement

In July, 2005, reports began to surface y, , p gabout potential improprieties in the Dallas ISD E-Rate Program that centered around a high ranking DISD Employee;Investigation was launched to determine if allegations were true;U.S Department of Justice Found Dallas ISD guilty of non-compliance with Federal E-rate program on two counts:

Engagement in non-competitive procurement practicesAcceptance of gifts and gratuities

4

7/16/2014

3

Why are we here?

Settlement Agreement

On June 25, 2009, Dallas ISD and US Department of Justice Agreed to Settle Claims Under These Terms:

Relinquish $150,000,000 in E-rate funding requests;

5

q ;

Pay a total of $750,000 in fines;

Enter into a compliance agreement with the FCC and USAC

Why are we here?

Compliance Agreement

Part of Settlement Agreement

(Appendix D) – MUST follow:

Appoint E-Rate Compliance Officer

Train annually (ALL E-Rate Employees)

Establish Procedures to Monitor and Controland Control

Annual Audits (Internal and External)

Quarterly and Annual reports to the FCC

6

7/16/2014

4

Why are we here?

Updates

New E-Rate Compliance Officer:

Dr. James Terry, Chief Financial Officer

New E-Rate Specialist III:

Adrean WhiteAdrean White

Updated E-Rate Manual - 1/2014 http://www.dallasisd.org/Page/8161

7

Why are we here?(Ramifications of non-compliance)

What can happen?

Here’s what DID happen:Here s what DID happen:

Dallas ISD Administrator was arrested and incarcerated for 11 years (still in prison)

Vendor was arrested and incarcerated for 10 years

Withholding of E-Rate funds for projects since g p j2005

Dallas ISD suspension from the E-Rate program indefinitely.

8

7/16/2014

5

Why are we here?Updates

Received (2) checks - $9,282,608.73 and $137 815 60 Total YTDand $137,815.60. Total YTD -$9,420,424.33

Received (2) “Good” Audits

Funding decisions have been made for past filings (2005 – 2012) for a total of: $122 475 847 39$122,475,847.39

Total amount of Priority One funding $33,753,441.98

Total amount of Priority Two funding $88,722,405.41 9

Who are “key” players?

FCC (Federal Communications

C i i )Commission)

USAC (Universal Service Administrative

Co.)

a) High Cost Division

b) Lifeline Division

c) Rural Health Care Division

d) Schools and Libraries Division

Schools and Libraries Program – commonly known as E-Rate

10

7/16/2014

6

DISD E-Rate TeamTechnology – Gary Shuman

Procurement – Kimi Tate

Accounting– Shonna Pumphrey, Cary NewsomeNewsome

Facilities - Orlando Alameda

PEIMS – Peggy Sullivan

Bond – Shelley Debnam

Records Retention – Chris Stone

E-Rate – Rhonda Scholwinski AdreanE Rate Rhonda Scholwinski, Adrean White,

ERCO – Jim Terry

Legal Services – Leticia McGowan, Jack Elrod

Legal (External) – Bob Luna11

Who Pays for the E-Rate Program?

All Telecommunications Service Providers

Vendors

We do – Telephone bill

(Universal Service charge)

12

7/16/2014

7

What is E-Rate?

E-Rate stands for Education Rate

Discounts for Schools and Libraries (from 20% to 90%)

Obtain affordable Telecommunications,

Internet Access, Equipment, and Basic

Maintenance

Based on National School Lunch Program

13

How does E-Rate Work?File Form 470 (Services that are requested -

RFP)

Wait for 28 days (DISD using a 30 day wait time)Wait for 28 days (DISD using a 30 day wait time)

Select Service Provider / Sign a contract

File Form 471

USAC review (MANY questions & Document

requests)requests)

USAC Awards Funds

File 486 (Services have started)

File for $ (Discounted billing/reimbursement) 14

7/16/2014

8

Categories of E-Rate

There are two priorities:

1. Priority One (All discount levels)

a. Telecommunications

b. Internet Access

2. Priority Two (Decision made each year)

a Internal Connectionsa. Internal Connections

b. Basic Maintenance

15

Funding

2013 – 2014 FCC and USAC ALL P i it 2 f di it tALL Priority 2 funding commitments were denied – not enough money to fund (only enough $ to fund Priority 1 requests)

Future FundingPriority 1 funding requests are increasing

Priority 2 funding commitments are decreasing

NPRM – Notice of Proposed Rulemaking (Modernize the E-Rate Program)

16

7/16/2014

9

Notice of Proposed Rulemaking (NPRM)

Changes are comingChanges are coming

Modernizing the E-Rate Program for Schools and Libraries

Ensure Affordable Access to 21st century Broadband

Maximize the Cost Effectiveness of E-Rate Funds

Streamline the Administration of the E-Rate Program

Identify outstanding issues

17

REMEMBER CPR for E-Rate

Please continue CPR for E-RatePlease continue CPR for E-Rate

Conflict of Interest

Presents (Gifts)

Reporting Donations

18

7/16/2014

10

The “C” in CPR

Conflict of InterestCompetitive bidding requirements – Fair and Open

Open – no secrets, everyone is given same information

Fair – an advantage does not exist (everyone is treated the same)

Relationship does not exist that would give “inside” information or allow unfair competition

Remember, the goals of competition:To have as many bidders as possible

Promotes better service and lower prices19

The “C” in CPR

Dallas ISD Local Policy

CAA (Local): Communicating with Vendors( ) g

When a request for proposal or other procurement document is issued for E-Rate-eligible goods and services, and until contract execution, E-Rate program personnel shall not communicate with any E-Rate vendor/service provider, prospective E-Rate vendor, related officers, and/or key employees, with the exception of communications from thewith the exception of communications from the Purchasing Department related to questions regarding the pending procurement. The quiet period shall not apply to communications regarding existing E-Rate contracts or day-to-day operational matters. [See CHE(LOCAL) and CH(LOCAL)]

20

7/16/2014

11

The “C” in CPRDallas ISD Local Policy

CAA (Local):

Gifts and Conflict of Interest

The appearance of a conflict of interest is just as important as a real conflict. If an outside independent party might question the intent of a transaction or relationship, such transaction or relationship is deemed to create the appearance of a conflict and therefore should be avoided.

Must sign a Conflict of Interest Affidavit (on file)

21

The “P” in CPR

Presents (Gifts)FCC Gift Rules – 47 C F R § 54 503(d)FCC Gift Rules 47 C.F.R. § 54.503(d)

(d)(1): General Rule

“…an eligible school, library, or consortium that includes an eligible school or library may not directly or indirectly solicit or accept any gift, gratuity, favor, entertainment, loan, or any other thing of value from a service provider

ti i ti i ki t ti i t i thparticipating in or seeking to participate in the schools and libraries universal service program. No such service provider shall offer or provide any such gift, gratuity, favor, entertainment, loan, or other thing of value except as otherwise provided herein. . . “

22

7/16/2014

12

The “P” in CPRSolicitation or receipt of gifts by applicants from service providers and potential service providers and vice versa is a competitive bidding violation. g

Rules apply to everyone participating in the E-rate whether public or private, and whether operating at the local, state or federal level.

Must always follow FCC rules. May also need to comply with additional state/localneed to comply with additional state/local requirements. If those provisions are more stringent than federal requirements, failure to comply with them will be a violation of FCC rules.

(USAC Applicant Training Presentations – “Gifts”)23

The “P” in CPR

Dallas ISD Local Policy

CAA (L l) Gift d C fli t f I t tCAA (Local): Gifts and Conflict of Interest

E-rate program personnel members are prohibited from accepting gifts, meals, entertainment, or anything of value from any outside entity, any consultant, or any other individual representing such an entity that provides or seeks to provide goods or services pursuant to the E-Rate program, either directly or through any entity associated with the E-Rate vendor/service provider.

24

7/16/2014

13

The “P” in CPR

The E-Rate Program Manual takes the requirement one step further.

There is a “No Gift” requirement for all E-Rate Eligible Employees.

25

The “P” in CPR

Dallas ISD E-Rate Program Manual states:Dallas ISD E Rate Program Manual states:

1.703 District employees involved in any manner with any E-Rate procurement are strictly prohibited from accepting any gift, meal, entertainment or any other item of value from any vendor or prospective vendor.

1.704 This prohibition extends to the members f fof the employee's immediate family, including

spouse (or partner), children, parents, and siblings of the employee.

26

7/16/2014

14

The “P” in CPR

(Taken directly from USAC slide)

C i Vi l tiCuring ViolationsPromptly return any tangible item to the donor, or pay the donor its market value, or, if perishable, the item may be given to an appropriate charity or sharedappropriate charity or shared within the office or destroyed. See CFR 2635.205(a).

(USAC Applicant Training Presentations – “Gifts”)

27

The “R” in CPR

Report DonationsDallas ISD Policy - CDC (Reg)Dallas ISD Policy - CDC (Reg)

All proposed gifts or donations of technology goods or services valued at $5,000 or more will be submitted to the chief compliance officer for review and will not be accepted until the chief compliance officer has approved acceptance. All gifts and donations of whatever value offered by E-Rate vendors or potential E-Rate vendors will be submitted to the chief compliance officer for reviewsubmitted to the chief compliance officer for review and will not be accepted until the chief compliance officer has approved the acceptance. Proposed gifts and donations will be reported on the form provided in CDC(EXHIBIT)–A. E-Rate vendors and potential E-Rate vendors are posted on the compliance division section of the E-Rate department’s page on the District’s Web site.

28

7/16/2014

15

The “R” in CPRALL means ALL – report all donations

A l b f tApproval before acceptance

Use CDC (Exhibit)-A (form)

May be asked to get a statement:

This donation to the Dallas ISD is strictlyThis donation to the Dallas ISD is strictly voluntary and is not contingent on any expected benefit. This donation does not constitute any explicit or implicit expectations of being awarded business and is consistent with our company-sponsored programs of donations to educational institutions.

29

The “R” in CPR

Is “Time” considered a donation?

YES!

Donations of time must be approved by the E Rateapproved by the E-Rate Compliance Officer (from E-Rate vendors) prior to acceptance 30

7/16/2014

16

Vendor List ( http://www.dallasisd.org/Page/12339 )

31

Resuscitate our E-Rate Funding

We’re ALMOST there!

Remember:

Conflict of Interest

Presents (No means “NO”)

Report Donations

32

7/16/2014

17

More InformationDallas ISD Website

Departments

E RateE-Rate (http://www.dallasisd.org/Page/1129)

Vendor List (Check for updates)

E-Rate Program Manual (procedures)

Training, E-Rate Library, USAC Info

Donation Form

Contact Information

Whistleblower Information33

Questions?

Are there any questions?

Email:

Rhonda Scholwinski –

[email protected]

Phone: (972) 489-5572

Adrean White – [email protected]

Phone: (972) 925-4137

E-Rate Compliance Officer (ERCO)

Dr. Jim Terry - [email protected]

34

11

7/16/2014

1

FOOD & CHILD NUTRITION SERVICESBusiness AcademyBusiness Academy

July 28, 2014

Dora Rivas MS,RDN,SNS, Executive Director

Mission Statement

To provide nutrition that fuels successful learning.

7/16/2014

2

The Department Management Team

Dora Rivas, MS,RDN,SNSExecutive [email protected] 214 932-5503

Brad Trudeau, Director, Procurement/Equipment/Production/[email protected] 214 932-5535

Bonnie Cheung RTSBA CPA Director Olga Rosenberger, MBA, RD

Wanda Paul, Chief of OperationsOperation Services [email protected] 972-925-5109

Bonnie Cheung, RTSBA, CPA, Director, Business and [email protected] 214 932-5566

Olga Rosenberger, MBA, RDDirector, Cafeteria [email protected] 214 932-5505

Margaret Lopez, MS, RD, Director, Training/Quality Assurance/[email protected] 214 932-5514

Riyad Alsaid, MSE, CISADirector [email protected] 214 932-5511

Services ProvidedBREAKFAST PROGRAM

T diti l S i Li (HS i 2014 15)• Traditional Serving Line (HS in 2014-15)

• Breakfast in the Classroom (Elem & Middle Schools)

LUNCH PROGRAM

• Elementary, Middle, & Secondary menus

• Field Trip meals (request 2 weeks notice)

• Emergency Meals (power outage/hot water issues)

FRESH FRUIT AND VEGETABLE

• For eligible at-risk schools• For eligible at-risk schools

AFTERSCHOOL SNACK/SUPPER

• Provided free for afterschool academic programs

SATURDAY MEALS

• Free Breakfast & Lunch available for academic programs

7/16/2014

3

Services Provided

SUMMER MEALS PROGRAM

• Free meals through program for academic, enrichment, and recreational programs

NUTRITION SERVICES/NUTRITION EDUCATION/COMMUNITY OUTREACH

• Special Diets- Nurse works with FCNS Registered Dietitian & cafeteria superviso

• Nutrition Ed Plan/Promotions (age appropriate events, contests, etc)

• Farm2School (school garden curriculum)

• Menu Advisory Committee (Parents and students)

• Tasty Teasers & Taste Testing for new menu items

• Participate in Teen Board Meeting

• Coordinated School Health PartnerCoo d ated Sc oo ea t a t e

• Chefs Move to School

CATERED MEALS• Charged to campus account•Approved Snack Sales

CAREER GUIDANCE• Internships with UT Southwestern, TWU, and other universities• Research projects with A & M College Station and Baylor Univ

Catering/Snacks

Approval Form Needed for Food Ordered with Title One Funds, [email protected], Purchasing Department

Confirmation Number Must be Obtained from Food Services BEFORE Entry Into Oracle

Order Must Be Approved In Oracle Before Shipment

Contact Rita Mack, 214-932-5538 or

PMcCall@dallasisd [email protected]

[email protected]

One Weeks Notice Required for All Orders

7/16/2014

4

Compliance Issues (need your help!)Provision II and Community Eligibility Program (CEP)y g y g ( )Student name and ID is required to enter in ChanceryID #’s needed for ALL students especially New students & transfers Breakfast in the ClassroomAfterschool Supper ProgramUpdated Regulations ‐Wellness Policy Overtime approval

Community Eligibility Program

• USDA approved alternative mealUSDA approved alternative meal counting & claiming option

• Provides meals at no charge to students

• Reduces paperwork Si lifi l ti d• Simplifies meal counting and claiming procedures

7/16/2014

5


Benefits to Students

• Eliminates social stigma of poverty associated with Child Nutrition Programs

• Increases access of Healthy Meals to ALL Students (meals at no charge)


Impact on District

I d i i t ti d/Income survey during registration and/or enrollment at start of school will be used to determine economically disadvantaged coding for students.Coding is important for funding related to:

• Erate• Title I• Title I• Student Benefits• Other (scholarships, eye glasses, etc.)

Meal application will no longer be used for meal claims.

7/16/2014

6

“Breakfast in the Classroom” Implementation Plan

• Implementation Plan– New Policy CO (Local) requires implementation for

Middle Schools in 2014-2015 school year

• Prior to Start of BIC- Operation Specialist will meet with Principal (Spring

2014)

- Schedule Teacher Training with Operation SpecialistSend Letter to Parents- Send Letter to Parents

- Operation Specialist will post Yard Sign

• Issues or Concerns: FCNS Operation Specialist and Cafeteria Supervisor available to help problem solve

Afterschool Supper Program (CACFP)

FREE l t ll hild i l d i d i i h t FREE meals to all children involved in academic or enrichment afterschool

Supper Meals Website


Request through Cafeteria Supervisor or Online (requires principal approval)

7/16/2014

7

Wellness PolicyFFA (Regulation)Issued 9.24.13

New USDA Rules • Local FFA Regulation in effect except where New USDA Rules are more restrictive

Competitive • All sales must meet Smart Snack and Beverage Competitive FoodsAll food and beverage sold or made available during the regular and extended school day that compete with SNP (FFA Regulation)

• All sales must meet Smart Snack and Beverage rules

• Including vending, school stores and fund raisers during the school day and school meals

• ES- no sales during regular and extended school day• MS- no sales until 30 min. after last lunch period• HS- no sales except by CATE sponsored stores

Fund Raisers(USDA Smart Snacks Rules)

All fundraisers during the school day must meet the Smart Snacks and Beverage Rules.

Concessions-Outside the school day (FFA Regulation)

The sale of plain water and items that meet the Smart Snack & Beverage rules are encouraged

Where and When(USDA Smart Snacks Rules)

• All property under jurisdiction of school to which students have access during the school day

• School Day- midnight before to 30 min after end of school day

Wellness PolicyFFA (Regulation)Issued 9.24.13

Classroom Celebrations and Exemption Days

• All foods made available in schools must meet the USDA Smart Snack and Beverage Rules

• No exemption for Birthday Partiesp y(USDA Nutrition Standards)

p y• No Exemption Days

Food Given to Students (FFA Regulation)

• Food can not be given as a reward or withheld as punishment except as stated in 504 IEP plan

• ES may be given one snack per day that meets Smart Snack Rules

• On Testing days students may be given one snack per day that meets Smart Snack Rules

FMNV Foods of minimal nutritional value that do not meet the FMNVCandy, gum, carbonatedbeverages(FFA Regulation)

Foods of minimal nutritional value that do not meet the Smart Snack or Healthier US criteria may not be sold or given to students

Food Safety & Security (FFA Regulation)

• Ice Machines restricted to authorized personnel• Allowed Food from outside in individual packaging

7/16/2014

8

General USDA Nutrition Standards

General Standards • Whole Grain Rich

OR • First ingredient meat beans poultry etcOR • First ingredient meat, beans, poultry, etc.

OR • Combination food with at least ¼ cup fruit &/or vegetable

OR • 10% Daily Value of one nutrient of public health concern

• Calcium, potassium, vitamin D, dietary fiber

Nutrient Standards

Trans Fat • 35% or less as packaged/served

Saturated Fat • 10% or less per portion packaged/served

Trans Fat • Zero grams (0.5g or less) per portion

Sodium • Entrée- NSPL/SBP 450mg Na or less• Snack & Sides-

• 235mg or less (to July 1 2016)• 200mg or less (July 1 2016)


Nutrient Standards

Calories • Entrée- NSLP: 350 calories or less i• Snack/Sides: 200 or less

Total Sugar • 35% or less, Exceptions: dried fruit without sugar

Fruit & Vegetable Exemptions

• Fresh, frozen, canned in 100% juice, light or extra light syrup

• Fresh, frozen, canned vegetables with only water added• Canned vegetables with only small amount of sugar

Record Keeping • Local Education Authority and School Food Authority• Receipts, nutrition labels, product specifications for all

competitive foods need to be kept on file• Schools need to designate a person to keep records

Monitoring & Compliance

• Monitoring and compliance will be by the state agency• Department of Education has informed school districts

7/16/2014

9


Beverages • Healthier US School Criteria (FFA Regulation)

Milk • Only low-fat (1% or less) or fat-free• Fat-free flavored milk meeting sugar standard• 8 oz. maximum serving all grade levels

Juice • 100% fruit and/or vegetable juice• No sweetener or non- nutritive sweetener

added• Portion size

• 6 fl. Oz. ES and MS• 8 fl. Oz. High School

Water • non-flavored, non-sweetened, non-carbonated, non-caffeinated, without non-nutritive sweeteners

• No limit on portion size of plain water

Caffeine • No beverages with caffeine for HUSSC eligible schools

Overtime Approval

All overtime must be approved in accordanceAll overtime must be approved in accordancewith Dallas ISD policy

Employee overtime must be approved by Operations Specialist prior to the date worked & inform Office Mgr

Employees working overtime withoutEmployees working overtime without proper approval are subject to disciplinary action

7/16/2014

10

Health Inspections

Each campus must be inspected at least two timesh l b th D ll H lth D t tper school year by the Dallas Health Department

The goal is to have each campus achieve at least 90% or above on both inspections

The most recent health inspection must be postedfor review

The original copy of the health report must be submitted to the Food Service Office

Testing Days & Field Trip Accountability

Principal/ Office Manager should p gcoordinate with Cafeteria Supervisor—two weeks prior

Must have accountability for meals

Need rosters with student name ID

Method of deliveryMethod of delivery

– Cafeteria

– Classroom

7/16/2014

11

Use of Cafeteria Facility

GKD (Local) Regulation: Community non-SchoolUse of Facilities:

The Kitchen Use form (inet under Forms; click on Kitchen Use under the Food & ChildNutrition Services section)

•Prior approval must be received from F&CNS

•The Kitchen use form must be submitted at least one week before the requested date of use

Th d d t b Kit h U f• The secondary pay source code must be on Kitchen Use form

• A Dallas ISD F&CNS Certified Food Service Manager must be on duty when the kitchen will be used (Dallas Health Department)

• School is responsible for clean-up for afterschool events

School Meals-Only Authorized meals

GKD (Local) Regulation:

FCNS meals —official school meals

of the district

Federal School Meals shall not be suspended

Child Nutrition Program -Self Supported

Loss of reimbursement = Principal account charged

7/16/2014

12

Tools for Success

Principal Handbook for Food and Child Nutrition Serviceshttp://www.dallasisd.org/Page/6279

Department Overview

Compliance and Programs

Menu Coordination

Personnel

Sanitation/Safety

Special Programs Handbooks (inet)Breakfast in the ClassroomCACFP (Supper) HandbookFresh Fruit and VegetableSummer Meals

How to Access Services

Food and Child Nutrition Services:www dallasisd org/Page/6279www.dallasisd.org/Page/6279

214 932-5500 phone214 932-5556 fax

My Payments Pluswww.mypaymentsplus.com

F&R Application

FCNS Formsinet.dallasisd.org/forms/index.html

Application

7/16/2014

13

12

1

1

Children’s Medicaid and CHIP Programs2014 DISD Campus Business AcademyJuly 29 2014

2

July 29, 2014

Jo Ann PachecoDirectorMedicaid Coordination Services

2

Texas offers healthcare to children under age 19 through two b i

What is Children’s Medicaid and CHIP?

basic programs:

Children’s Medicaid – available at no cost

Children’s Health Insurance Program (CHIP) –available free or at low cost

Both programs provide a wide range of benefits including

3

Both programs provide a wide range of benefits including regular check-ups and dental care to keep kids healthy

Who is Potentially Eligible for Children’s Medicaid?

Children under age 19 may qualify for Medicaid if they

Live with their parents, relatives, non-relatives or alone

Are U.S. citizens or a qualified immigrant with acceptable status(e.g.,lawful permanent resident, refugee, asylee, etc.)

Have unpaid medical bills and are not eligible for ongoing Medicaid due to income

4

ed ca d due to co e

Are Texas residents

Age out of foster care

Do not qualify for Medicaid because of a step-parent or grandparent’s income

3

Children under age 19 may qualify for CHIP if they

Who is Potentially Eligible CHIP?

Children under age 19 may qualify for CHIP if they

Live with their parents, relative, non-relatives or alone

Are not eligible for Medicaid

Are Texas residents

Are U.S. citizens or a qualified immigrant with acceptable

5

e U S c t e s o a qua ed g a t t acceptab estatus(e.g.,lawful permanent resident, refugee, asylee, etc.)

Costs

Children’s Medicaid provides services at no cost to the familyfamily.

CHIP coverage costs no more than $50 every 12 months per family. In addition, a family may have co-payments for:

Prescriptions

Doctor’s office visits

6

Emergency room treatment

Dental services

4

Families may apply for Children’s Medicaid and CHIP

How Can Families Apply for CHIP?

y pp y

Apply on line at

www.yourtexasbenefits.comComplete a paper applicationBy phone 1-877-KIDS-NOW (1-877-543-7669)By mail

7

By faxIn personCalling 2-1-1

What are the Enrollment Challenges?

Although the application and eligibility process is easierAlthough the application and eligibility process is easier, the Texas Health and Human Services Commission still faces the challenge of getting families to apply for these healthcare benefits

Community involvement is one way to help Texas meet the challenge

8

5

Key Points to Application Success

To help clients connect to HHSC services faster, explain the

importance of

Completing the application in its entirety

Providing requested information within the required timeframes

Providing a reliable phone number in case HHSC needs to contact them

9

to contact them

How Can You Help?As members of the community, you can help Texas provide

healthcare coverage to uninsured kids. How?healthcare coverage to uninsured kids. How?

Educate yourself on the CHIP application and eligibility process at www.yourtexasbenefits.com(http://www.chipmedicaid.org/cbo/app_process.htm)

Use your contact with families to help educate them about Children’s Medicaid and CHIP

10

Educate families on the importance of having a medical home

Provide Children’s Medicaid and CHIP applications onsite or assist them to apply on-lineDistribute or post CHIP fliers and posters

6

• Registered Nurses (RN)• Licensed Vocational Nurses (LVN)

How is this an opportunity? School Health And Related Services Direct Medical Categories

• Licensed Psychiatrist• ASHA-Equivalent Speech • Licensed Vocational Nurses (LVN)

• Advanced Practical Nurses (APN)• Delegated Nursing Services• Physicians (MDs & DOs)• Licensed Audiologist• Licensed Assistant in Audiology• Licensed Occupational Therapist

(OT)• Certified Occupational Therapy

• ASHA-Equivalent Speech Language Pathologist (SLP) with Texas license and master’s degree

• ASHA SLPs with Texas licenses• Grandfathered SLP with Texas

license and no master’s degree• TEA- or SBEC-Certified Speech

Therapists• Licensed Assistant in SLP

Licensed SLP Intern

11

Assistant (COTA)• Licensed Physical Therapist (LP)• Licensed Physical Therapy

Assistant (LPTA)• Licensed Psychological Associate • Licensed Psychologist• Licensed Specialist in School

Psychology (LSSP)

• Licensed SLP Intern• Licensed Professional Counselor

(LPC)• Licensed Marriage and Family

Therapist (LMFT)• Licensed Clinical Social Worker

(LCSW)• Personal Care Service

Providers

Children’s Medicaid and CHIP Programs

12

Q&A

7

13

13

1

1

Risk Management’s “Lunch & Learn”2014 DISD Campus Business AcademyJuly 30 2014July 30, 2014

Barbara NealDirectorRisk Management Services

2

2

Risk Management Services“Lunch & Learn” Daily Special

Department IntroductionRisk Management Services (RMS)

Training ObjectiveEd t D ll ISD Offi M f t

3

Educate Dallas ISD Office Managers on safety

procedures and responsibilities specific to their job.

Summary & ClosingQ & A

Contact Information

Risk Management Services Introduction

Risk Management Services (RMS) has four major components:

4

Self-Insurance Workers’ Compensation Benefits Program

Property & Casualty Insurance

Unemployment Benefits Program

Safety & Loss Control Program

3

Tawana Kennedy

Workers' Compensation Manager

Millie Hill

Workers' Compensation Specialist II

Sherry Cox

Workers' Compensation Specialist I

Rosalind Thomas

Workers' CompensationLaToya Robinson

Risk Management

Darrell Hightower

Adjuster

Risk Management Services Organizational Chart

Barbara Neal

Risk Management Director

Workers Compensation Specialist I

Risk Management Manager

Kirsten States

Safety

Specialist II

Lester Baldwin

Safety

Specialist II

Third Party Vendors

Tristar

Third Party Administrators

Vicky Norton

Adjuster

Angela Jeffrey

Adjuster

Ivan Medina

Claims Tech

Third Party Vendors

Medical Audit Firm Nurse

Flahive, Ogden, Latson

Law Firm

504 Panel Nurse

Risk Management Specialist

5

Workers’ CompensationInjury Reporting Procedure

6

Presented by Dallas ISD Risk Management Services

Tawana Kennedy, Workers’ Compensation ManagerMillie Hill, Workers’ Compensation Specialist II

4

What is Workers’ Compensation?

State-Regulated Insurance Program

Pro ides income and medical

Workers’ Compensation Does not pay for injuries that:

Are intentional or self

Workers’ Compensation is:

Provides income and medical benefits if employees sustain a work-related injury or illness.

A No Fault InsuranceProtects workers by making sure they are compensated for their injuries.

Helps employers by relieving them of liability for claims and

Are intentional or self-inflicted.

Result from horseplay, voluntary drug or alcohol intoxication.

Result from voluntary participation in off-duty recreational, social, or sports events.

Result from “acts of God,” unless the job has a high

7

gives them certain legal protections, including immunity from most injury lawsuits.

Pays employee medical bills and replaces a portion of lost wages if they are injured at work or have a work-related illness.

unless the job has a high risk of injury from such acts.


Step 1:Employee’s Responsibility

8

p y p yAny Dallas ISD employee who is injured while on duty, must report the injury at the time of the occurrence to an office manager, supervisor or other designated person, regardless of whether medical care is necessary.

5


For emergency situations you should always call 911

9

you should always call 911.


Step 2:Employer’s Responsibility

10

Employer s ResponsibilityThe office manager, supervisor or other designated person shall immediately report the injury using the “First Report of Injury” portal no later than 24 hours.

6


Step 3:

The First Report of Injury (FROI)

11

The First Report of Injury (FROI)The First Report of Injury:

Should NOT be completed by the injured employee.

Should always be completed by a “designated” person (office manager, nurse, principal, supervisor or other school official).

If you need assistance, please call (972) 925-4050


Step 4:

Go to First Report of Injury at:

12

Go to First Report of Injury at: https://dallasisdriskmgmt.secure.force.com/

Enter YOUR employee ID # and last four digits of social security.

7


Step 5:Complete the Online Form

13

Complete the Online FormNote: Red fields are mandatory.


Step 6:S b it th O li F

Click here to save draft or submit

14

Submit the Online FormSubmit the form immediately, and no later than later than 24 hours after receiving an employee report of injury.

8


Step 8:

If th l did t k

15

If the employee did not seek medical attention, you are finished.

The injury reporting procedure has been completed.


Step 9:If the employee needs to seek

16

medical attention, please instruct them to visit a doctor within the Dallas ISD Workers’ Compensation Health Care Program.

9

Workers’ Compensation

Approved Medical Facilities

Injury Reporting Procedures

ppAll employees need is their employee badge to visit any of the following facilities.

htt // ihtt //

17http://www.concentra.comhttp://www.medalertonline.com

http://www.primacare.comhttp://ns.carenow.com

Workers’ Compensation

Limited Duty (Return-to-Work) Program The Limited Duty program is only available to employees who incur a work-related injury.

When an employee returns to work after being injured they must provide medical clearance or full

18

injured, they must provide medical clearance or full duty return-to-work status from their doctor.

If an employee presents a work status with physical restrictions, the Office Manager should refer them to Risk Management.

If an employee leaves work or is absent due to a work injury, the Office Manager should immediately contact Risk Management.

10

Workers‘ Compensation Program

Q&A19

Safety & Loss ControlProcedures for Office Managers

20

Presented byDallas ISD Risk Management Services

Kirsten Bellamy States, Safety Specialist IILester Baldwin, Safety Specialist II

11

Safety & Loss Control Program “Safety is Key in Dallas ISD”

IntroductionThe Safety & Loss Control Program isThe Safety & Loss Control Program is

active in their commitment to the

safety of Dallas ISD by:

Providing for the safest environment

possible for our students, staff and visitors to

our facilities.

Ensuring compliance with federal, state and

local regulatory agencies.

21

g y g

Implementing policies and procedures

designed to protect the District from loss.

Participating in a number of programs

designed to ensure the district is vigilant

about safety issues.

Celebrating the safety achievements and

accomplishments of all staff members and

participants.


Safety Coordinator ProgramDallas ISD Safety Coordinators are:

One or more individual(s) appointed by their principal or department managerRequired at all Dallas ISD sites and in “high risk” departmentsProvided annual training and awards at the start of each school year Divided into three programs:

Campus Safety Coordinator Program Central (Non-Educational Facility) Safety

22

Ce a ( o duca o a ac y) Sa e yCoordinator ProgramHigh Risk (i.e., Maintenance, Operations, Grounds, etc.) Safety Coordinator Program

Instrumental in ensuring regulatory compliance, preventing accidents and injuries, reduces losses and at their site or department.A vital component of Dallas ISD’s safety program.

12


Strategic District PartnershipsSafety & Loss Control teams with other Dallas ISD y

departments who also share the district’s commitment

to a safe and healthy educational environment and

workplace:

Environmental Health & Safety Services

Asbestos, Lead, Mold

Hazardous Chemicals (HazCom)

Emergency Operations Services

Emergency Operations Plans & Response

Dallas ISD Police

23

Indoor Air Quality

Integrated Pest Management

Elevator, Alarms & Security Devices

Custodial Services

Safety & Security

Health ServicesBloodborne Pathogens

CPR/AED/First Aid

School LeadershipSchool Regulatory Compliance


D ll ISD Offi M

“Safety is Key in Dallas ISD”

Dallas ISD Office ManagersHere are some of the safety tasks you might be asked to perform:

Incident Reporting

Reporting a safety hazard, condition, or concern.

S h d l t di t f t l d

24

Schedule, greet, or direct safety personnel and consultants visiting your site for the following:

Facility & Grounds Inspections

Accident & Incident Investigations

Ergonomic Evaluations

Participate in, or assist with Safety Coordinator activities.

13

Safety & Loss Control Incident Reporting Procedure

Report all “Incidents” to Risk Management Services:

An “Incident” is (but not limited to) to the following:

Any Injury, exposure, act of violence, or safety concern or situation involving:

Students, Parents, Visitors, Volunteers

Any Loss, damage, theft, vandalism, or f t it ti i l i

25

safety concern or situation involving:

Dallas ISD Schools, Facilities, Equipment, Events

NOTE: Employee injuries must be reported on the Workers’ Compensation “First Report of Injury” form.


Steps 1,2 & 3:

Go to Oracle

26

Go to Oracle

Sign in with your Oracle user name and password

Click on “DISD Risk Management Portal”

14


Steps 4 & 5:

Cli k “C t I id t”

27

Click on “Create Incident”

Complete form by filling in all required fields.


Steps 6:

If th i id t i l d t

28

If the incident includes property or content loss, please complete the “Property Loss Content Information” form.

If it does not, go to the next page.

15


Step 7:

O ll li bl fi ld

29

Once all applicable fields are completed, click on “Submit E-Mail”

Risk Management will immediately receive a copy of the report.


How to Report a Safety


Hazard, Concern or Condition:

Generate a SchoolDude Work Order

Specify that is for the purpose of addressing an immediate safety hazard.

E il Ri kM t@d ll i d

30

Email: [email protected]

Call: 972-925-4050

Fax: 972-925-4011

Text: 972-589-6643

District Mail: Box 91

16


Health Tip of the Day

A l i th ti il th t


A real, genuine, authentic smile that requires the use of facial muscles in two-areas, the mouth-and-eyes, can produce amazing health effects if practiced for long periods of time:

More oxygen and glucose entering your bloodstream

31

Improved learning and memoryLowers blood pressureEndorphins

The human body’s natural painkiller Serotonin

A neurotransmitter that controls and reduces Fear-And-Worry


Safety Tip of the DayKeep Cool, Baby!

fBe aware of the heat.

Pay attention to it and modify your activities appropriately.

Pay attention to your hydration status

Be sure to drink plenty of fluids.

Try to stay in relatively cool areas, even when outside.

Many public places such as libraries, shopping malls and movie theatres are air conditioned.

Avoid hot enclosed places, such as cars.

Never leave children unattended in a car parked in

32

Never leave children unattended in a car parked in the sun.

Use a fan, if available.

Eat well-balanced, light and regular meals.

Wear loose-fitting, lightweight and light-colored clothing.

Cool beverages are good for cooling down the body, while alcoholic drinks can impair the body's ability to regulate its temperature.

17


Q&A33

Risk Management Services

3709 Ross Avenue #P-1

Dallas, TX 75204

972-925-4050

972-925-4011

Ri kM t@d ll i d

Workers’ [email protected]

Tawana Kennedy, [email protected]

Millie Hill Specialist II

[email protected]

http://www.dallasisd.org/Domain/145

Barbara Neal, [email protected]

La Toya Robinson, [email protected]

Kirsten Bellamy States Safety Specialist II Millie Hill, Specialist [email protected]

Rosalind Thomas, Specialist [email protected]

Sherry Cox, Specialist [email protected]

Kirsten Bellamy States, Safety Specialist [email protected]: 972-925-4062

Lester Baldwin, Safety Specialist [email protected]: 972-925-4034

18

35

14

1

1

The Fixed Assets Department is responsible for the

Fixed Assets Responsibilities

The Fixed Assets Department is responsible for the daily maintenance of the fixed assets database and the tagging/data collection of fixed assets at campuses and departments.

2

2

RED TAGS: General Funds (199)

Knowing Your Colors

RED TAGS: General Funds (199)

BLUE TAGS: Special Revenue/ Grant funded FF&E

GREEN TAGS: Leased Equipment

SILVER TAGS: Placed on Dell Equipment

3

PURPLE TAGS: Technology Tracking

ORANGE TAGS: Bond Equipment

When equipment is delivered to your campus or department without a Dallas ISD decal, call Phiebie (972) 925 3857

Contact Fixed Assets

(972) 925-3857

When you need assistance on how to transfer or dispose equipment in Oracle Fixed Assets, call David (972) 925-3842

When you have equipment missing/lost:Call Dallas ISD Police (972) 749-2300

4

Complete the missing/stolen form in FA Oracle

When you receive donated equipment at your campus, call David (972) 925-3842

3

The “ship to address” should default to:

Procurement and Delivery of Fixed Asset Equipment

The ship to address should default to:

“Dallas ISD Central Receiving”

2517 South Ervay St. Dallas, Texas 75215

when a requisition for the procurement of fixed assets equipment is initiated.

The Central Receiving department will complete the

5

“Receiving” in Oracle, tag the equipment and deliver to your campus.

This will result in the Fixed Asset equipment being tagged and documented before distribution.

FIXED ASSSETS - CATEGORIESPer Unit Cost less than $500

Per Unit Cost -$500 to $4999 (Controllable

Assets)

Per Unit Cost -$5000 and over (Capital Assets)

DISD Fixed Assets- Object Codes Guide

Note: Fixed Assets Equipment purchase price should include equipment cost, installation, freight charges, and any expenditure required to place the asset in operation.

6

TECHNOLOGY EQUIPMENT: Includes network group systems, computers, network switches, servers, CPU, large flat screen monitors, laptops, scantrons (testing machines), scanners, software, copiers (non lease), printers, shredders, telecommunications, APC units, laminators, digital cameras, in focus projectors, electronic boards, video camcorders, stage sound systems, PA systems, TV studio equipment, video equipment, IPADS Netbooks and tablets

6399 6396 6638

4

.

Dallas ISD Fixed Assets-Object Codes Guide

SOFTWARE : Includes acquisition, training, installation, hardware and District ownership (for more than 1 fiscal year).Web based subscriptions (e g ISTATION) annualsubscriptions (e.g. ISTATION), annual license/maintenance fees, support fees are not fixed assets; site licenses should be coded 6399 and maintenance fees should be 6249)

6399 6396 6638

CUSTODIAL EQUIPMENT: Includes buffers, vacuum cleaners (wet vacs), electric drills, chain saws, carpet shampooers, riding lawnmowers, hedgers, and mowers.

6399 6397 6639

7

VEHICLE: Includes cars, trucks, vans, semitrucks, trailers, school buses, tractors, backhoe and excavators, front-end loaders, caterpillars, concrete machines, riding lawnmowers, backwind mowers, floor sweepers, bucket trucks, flat beds, tractor rigs, towing trucks.

N/A 6397 6631

Dallas ISD Fixed Assets- Object Codes Guide

FOOD SERVICE/KITCHEN EQUIPMENT:Includes walk-in freezers, serving lines, refrigerators, warmers, ovens, slicers, mixers, hood vents, food tables, wash sinks, dish

6399 6397 6639

washers, milk bins, grills, ice cream machines, ice makers, computers.

WAREHOUSE EQUIPMENT: Includes forklifts, power jacks, power tools, bobcats, loaders, warehouse stocked equipment, computers, printers, and inventory scanners.

6399 6397 6639

MAINTENANCE EQUIPMENT: Includes power tools, drill presses, power washing machines, drain machines rooters earth moving equipment

8

drain machines, rooters, earth moving equipment, tractor mowers, compressors, environmental test equipment, chain saws, grasshopper mowers, fork lifts, power jacks, vehicles, construction equipment, Playground equipment, school marquee/sign

6399 6397 6639

HVAC EQUIPMENT: Air condition units/systems, roof top units, chillers, boilers ,water heaters, fire alarm systems, and elevators units

6399 6397 6639

5

Dallas ISD Fixed Assets-Object Codes Guide

GRAPHICS EQUIPMENT: Includes printing press machines, large commercial copiers, duplicators, binding machines, office copiers (large and small), laminators, film plate makers, and photographic

6399

6396-TECH. EQUIP.

6397-NON TECH. EQUIP

6638 -TECH. EQUIP. 6639 -NON TECH.

EQUIPequipment.

EQUIP. EQUIP.

BAND/ORCHESTRA AND MUSICAL INSTRUMENT: Includes all band and orchestra instruments, pianos (digital, electronic, grand pianos), choral instruments, basic skills instruments, auditorium and stage equipment, and audio systems.

6399

6396-TECH. EQUIP.

6397-NON TECH. EQUIP.

6638-TECH. EQUIP.


SAFETY AND SECURITY EQUIPMENT: Includes metal detectors, two-way radios, digital cameras, security cameras, ID systems and video systems, computers television monitors and alarm systems

6399

6396-TECH. EQUIP.


6638-TECH. EQUIP.


9

computers, television monitors and alarm systems EQUIP. EQUIP.

ATHLETIC EQUIPMENT: Includes weight/fitness training machines (not individual weights), electronic score boards, football blocking sleds, passing machine, video/digital camera, VCR, projector, basketball (rebounder, toss back and scorer table machines), portable scoreboards, computers, printers, video editing machines, wrestling mats, baseball/softball pitching, and soccer machines.

6395/6399

6396-TECH. EQUIP.


6638-TECH. EQUIP.


Dallas ISD Fixed Assets- Object Codes Guide

REPAIRS AND MAINTENANCE: Includes all regular and normal routine maintenance of District facilities (e g HVAC repairs

6319- Work done by the District

6319- Work done b th Di t i tof District facilities (e.g. HVAC repairs,

doors and fixtures repairs, roof repairs, plumbing, painting, electrical, vehicle repairs, parts, labor and replacements

6319y

dept.6249 –Work

done by vendor

by the District dept. 6249 -Work done by vendor

LAND: Acquisitions, land donations and improvements

N/A N/A 6619

BUILDINGS: New school construction, additions, major renovations, roof replacement other improvements and

N/A N/A 6629

10

replacement, other improvements and building donations

RESTRICTED OBJECT CODES: These object codes are to be used for BOND funds 622,628 and 629.

N/A 6648 and 6649

Bond Constr. Services Dept. can also use

6638 and 6639

6

Entering a Request for Asset Transfer or Disposal

11

1

32

45

Point

The Fixed Assets Request Details window will appear

Clarification

Points

Additional Points(1) Even more Points

12

7

Sign in to Oracle, and click on Employee Self

Returning to the Form to view Existing Entries

Sign in to Oracle, and click on Employee Self Service

DISD Fixed Assets Transfer & Disposal Form

Click on query and key in the control number

On your keyboard, press the control key and F11 simultaneously

13

You will see all the information you or someone else entered

There are options to “submit” “Approve” or “Reject”

To View or Print a Completed Form

E l S lf S iEmployee Self Service

DISD Transfer & Disposal Form-User Copy

Control Number and click ok

Submit, “Request ID” will populate, click ok

On your tool bar, click on View

Click on “Request”

14

Click on Request

Click Find on the “Find Request” box

Click “View Output” the Form will display

8

How to Print a Report of all your Transfers and Disposals

Oracle Employee Self Service

DISD Fixed Assets Transfer & Disposal Status Report “Parameters Box”-: From and To Control #S

Disposal or TransferRequest From and To DateApproved ByRequested ByTransfer From and To Location

15

Transfer From and To LocationHeader Level Status and click ok

Click on submit, “Request ID” will populate, click okOn your tool bar, click View, and click on “Request”Click Find on the “Find Requests” boxClick “View Output” the Status Report will display in excel format

Equipment Removal and TransferInstructions on how to transfer

items in oracle

htt //i t d ll i d /d t /fihttp://inet.dallasisd.org/depts/fixe

dassets/docs/ERR.pdf

Fixed Asset Management Website

Connection

http://inet.dallasisd.org/depts/fixedassets/

16

dassets/

9

FIXED ASSETS ACCOUNTING STAFF

Cristelia Rodriguez 972.925.3853

Phiebie Hutchins 972.925.3857

David Kessebeh 972.925.3842

Patrick Opoku 972.925.3850

Nhan Tran 972.925.3849

17

We are here to assist you!

Q &Q & A18

10

19