Business Services Procedures Manual

BUSINESS PROCEDURES

MANUAL 2019/20

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INDEX Budgets……………………………………………………………………………………….……Page 4

Contracts……………………………………………………………………………………..…….Page 5

Purchasing……………………………………………………………………………..…………..Page 6

Catering…………………………………………………………………………………..………...Page 9

Donations……………………………………………………………………………….…………Page 10

Surplus/Sale of Inventory……………………………………………………………….……….Page 10

Payroll……………………………………………………………………………………………..Page 11

Travel and Conference…………………………………………………………………………..Page 13

Transportation…………………………………………………………………………………….Page 15

Fundraisers………………………………………………………………………………………..Page 16

Student Fees………………………………………………………………………...……………Page 19

APPENDIX

Budget Revision Form………………………………………………………………………….Page 22

Contract Approval Request Form……………………………………………………………..Page 23

Vendor Information Form……………………………………………………………………….Page 24

Form W-9…………………………………………………………………………………………Page 25

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Credit Card Payment Worksheet……………………………………………………….………Page 26

Catering Requisition………………………………………………………………………..…….Page 27

Employee Status Form……………………………………………………………………….….Page 31

Timesheets………………………………………………………………………………….…….Page 32

Over Class Size Stipends…………………………………………………………………….…Page 34

Travel Conference Form………………………………………………………………………...Page 41

Mileage Expense Claim……………………………………………………………………..…..Page 43

Per Diem Rates (California)………………………………………………………………..……Page 44

Trip Request………………………………………………………………………………..……..Page 47

Fundraiser Approval Form………………………………………………………………..……..Page 54

Revenue Potential Form…………………………………………………………………..…….Page 56

Student Fees Fiscal Advisory……………………………………………………………..…….Page 58

Frequently Used Budget Codes…………………………………………………………...……Page 66

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BUDGETS Site administrators and department managers are responsible for ensuring expenditures for a

year do not exceed the budget allocations provided through the use of the requisition process

for purchasing, as well as managing allocated budgets through the budget transfer process.

Initial budgets are established based on the pattern of expenses from the previous year. Site

administrators and department managers must make adjustments between expense categories as needed throughout the year.

Example:

Travel & Conference has a budget of $2,500 and Supplies has a budget of $10,500. A

conference is coming up that will cost $3,100. A budget revision is needed to move $600

of Supplies budget to Travel & Conference budget to cover the cost of the conference.

Budget revisions can only be done within the same Fund and Resource.

BUDGET REVISION FORM The Budget Revision Form is available on the Business Services webpage and should be used for all transfer requests.

Please ensure that the Budget Revision Form is completely filled out, including the following:

1. Budget Revision Form is assigned a number in the Budget Rev# box in the top right

corner.

2. Resource numbers must be the same number.

3. Use whole numbers, rounding up to the nearest dollar.

4. Current Budget and New Budget Total columns must balance.

5. Amount of Change Total must equal zero.

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6. Request must include a Justification.

7. Request must have Administrator’s signature and date of approval

8. Submit all Budget Revision requests to the attention of Irma Regalado

CONTRACTS Contracts can only be signed by District administrators that have been designated and

authorized by the Board of Trustees. Site administrators and department managers are not

authorized to sign contracts of any kind. Any individual not authorized by the Board that signs a

contract has taken on personal responsibility for the terms of that contract.

CONTRACT APPROVAL REQUEST FORM The Contract Approval Request form is required for all contracts, excluding charter bus

contracts. Contract Approval Requests must be submitted to Business Services to submit to

Cabinet for review and approval, prior to submitting to the Board for approval. The Contract Approval Request form can be found on the Business Services webpage.

Please note the following:

• Contract work cannot begin until after the contract has been signed.

• The Contract Approval Request form must be submitted three weeks prior to the Board

meeting to allow sufficient time for Cabinet to review and approve.

• A Purchase Order Requisition must accompany the Contract Approval Request and a full

copy of the Contract.

• Upon approval, the Contract and the Purchase Order will be returned to the site or

department that originated the request.

• Upon completion of the contract, the contractor/consultant must submit an invoice in

order to be paid:

o Invoice must include:

§ Business name of the contractor/consultant

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§ Business address

§ Dates of service

§ Amount due

o Site administrators/department managers must review the invoice, approve it, note

the Purchase Order number and submit to Business Services to process payment

o If an invoice is received directly, Business Services will forward the invoice to the appropriate site/department for processing

PURCHASING Purchase Orders are utilized for both budgetary control and the documentation of the

authorization for the purchase of goods and services. Purchase Orders are required for all expenditures.

Only authorized signers designated by the Board of Trustees may approve the purchase of goods and services. Please note the following:

• Purchase Order Requisitions are not valid for the purchase of goods and services

• Verbal orders are not allowable/valid

PURCHASING PROCESS The purchasing process begins with a requisition, which is converted to a purchase order

authorizing the purchase once it is reviewed and approved.

• Requisitions are entered via the Everest Financial System.

o Requisitions require sufficient funds in the budget code being used

§ If budget adjustments are necessary to process a requisition, please refer

to the Budgets section of this manual

o Requisitions must be signed by the site administrator and/or department manager

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o LCAP, Lottery and Title I requisitions must have the Site Plan stamp and sent

directly to the Curriculum & Instruction department for review and approval.

§ LCAP requisitions must be reviewed/authorized by the Assistant

Superintendent of Curriculum & Instruction

§ Lottery requisitions are submitted directly to Business Services

§ Title I requisitions must be reviewed/authorized by the Directory of

Compensatory Education.

• Orders utilizing Federal Funding will adhere to Procurement

Standards, 2 CFR 200.318 through 200.326 to meet Federal

Procurement mandates.

• Upon approval, requisitions will be converted to Purchase Orders and then forwarded to

the vendor.

o A green copy of the Purchase Order will be sent to the site/department of

origination for receiving purposes (see section below)

• In order to properly control the purchasing process, control incorrect orders, missing

items and over billing, the following procedures must be completed:

o Using the green copy of the purchase order:

§ Circle all items received

§ Attach all packing slips

§ If order is complete:

• Sign on the “Completed” line and forward all documentation to

Business Services

§ If order is not complete:

• Make a copy of the green copy/order

• Sign the “Partial” line

• Send copy and all documentation for the currently received goods or

services to Business Services

• Retain the green copy and follow the same procedures above once

the additional items are received and/or order is finalized

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• Invoices and the green copies of the order are required in order to process payment to a

vendor

o Site administrators/department managers must sign the invoices authorizing the

payment to the vendor

• Payments to vendors take up to two weeks to be processed through Fresno County

Superintendent of Schools and for the warrants to be received in the Business Services office.

Special Purchases

Contracts for services

Please refer to the Contracts section of manual

Credit Card Purchases

• Credit cards are issued to certain administrators for use in emergencies and/or travel

and conference accommodations

• Credit card purchases must follow the Purchase Order process

• Administrators who hold a credit card are responsible to reconcile the receipts of all

credit card purchases using the CalCard Payment Worksheet.

o All purchases must have a receipt to be processed

• The CalCard Payment Worksheet must be signed by the cardholder, their immediate

supervisor and the Chief Business Officer

Refreshments/snacks for meetings

Board Policy 5030 Wellness Policy encourages healthy choices. As the staff of the District, staff

should model the healthy choices when considering snacks and refreshments. Please refer to

the Catering section of this manual.

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All food orders (in-house or outside vendor), require the following documentation in order for

payment to be released:

• Agenda for the event, specifying the purpose of the meeting

• Time/length of meeting (i.e., 6:00pm-9:00pm)

• List of attendees/sign-in sheet

CATERING To better serve the needs of sites and departments, Catering Requests must be placed a

minimum of two weeks in advance to insure proper delivery. All Supply Requisitions MUST be accompanied with a Purchase Order number.

A catalog containing the items available for order is included in this manual. If the supplies

needed are not included in the catalog, it is the responsibility of the site or department to purchase the refreshments and/or snacks outside of the Child Nutrition Services department.

All Continental Breakfast and Lunch requests will be priced on a per person basis (see Catalog for pricing).

Prices may change during the year. If there is a change in pricing, the Child Nutrition Services

Department will notify you and your Purchase Order will be adjusted.

SUPPLY REQUISITION 1. Complete a Supply Requisition Form

a. Requisition forms are available

i. In the back of the Snack Catalog

ii. By contacting the Food Services Department

2. Generate a Purchase Order Requisition

3. Forward requisition to Business Services to create Purchase Order

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a. A copy of the requisition, along with a copy of the order may be sent ahead to

Food Services to prepare for the ordering process)

4. Upon receipt of the Purchase Order, please contact Food Services to provide the Purchase Order number.

Contact Information

For questions or assistance, please contact the Child Nutrition Services Department at (559)

646-2731:

• Ext. 1041 – Diane Robles

• Ext. 1038 – Alice Acosta

DONATIONS The donations of cash, equipment or supplies, which have been deemed beneficial to the

District shall be presented to the Board of Trustees for approval and acceptance. A description of the item(s) being donated must be included with the approximate value.

SURPLUS/SALE OF INVENTORY Equipment and textbooks must be approved by the Board to surplus and dispose of appropriately. Please provide the following to the Business Services department:

• List of items being surplused

• Number of items for each item being surplused

Equipment and textbooks may be sold at a public auction, but are not allowed to be sold directly to individuals. Textbooks, electronic devices, etc. may be recycled if deemed unusable.

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PAYROLL Pay day is the last work day of each month. All checks are mailed out to the employee home

address the day before each pay day – no exceptions. Automatic payroll deposits are

encouraged for all employees.

LOST PAYROLL CHECKS The County Auditor Office requires an employee wait ten (10) business days before requesting

a duplicate check. The employee must complete an affidavit directly with the Office of the

County Auditor, located in Fresno, CA. The processing time to replace a lost check is 5-7

business days from the receipt of the affidavit.

PAYROLL PROCESS

Position Control

Position Control is used to track all Board-approved positions, including, but not limited to,

regular staff replacements, position eliminations or additions, additional pay for extra duty, prep

period buyouts, stipends and payments to adjunct staff, such as walk-on coaches.

All positions and the level of pay must be approved by the Board prior to the start of employment.

Employee Status Form

An Employee Status Form is required to initiate above-listed payments. The Employee Status

Form must be submitted to Cabinet to begin the approval process. Once approved by Cabinet,

the ESF is then presented to the Board of Trustees for formal approval.

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• The ESF must be sent in prior to extra time being assigned.

• Human Resources will determine if the request is in accordance with bargaining unit

agreements.

• An ESF is required at the beginning of the year for each stipend approved for the site.

o Submission date is the second week in September

o The list of certificated stipends has changed for the 2019/20 year. Please review

the list to ensure certificated staff is paid. o Stipends will be paid after Board approval.

Timesheets

Timesheets are used to compensate employees working above his/her regular contract

hours/day. Timesheets are due to Human Resources no later than the 5th of each month.

Timesheets must be completed in full. Timesheets must include all of the following:

• Must be the original timesheet with original signatures

• Full budget account code is required and must match the Extra Work Agreement

• One timesheet per program/assignment

• Timesheet must be signed by site/department administrator

• Enter the name of person being subbed for, if applicable

Compensatory Time Off

Compensatory Time Off (“Comp Time”) may be granted by administrators in advance of the

work being done and in accordance with bargaining unit agreement(s). Comp Time cannot be

carried over into the new fiscal/school year.

• Comp time must be reported on a timesheet with the “Comp Time” box checked.

• Accumulated time not taken at the end of the year will be charged to the site or

department budgets.

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Over Class-Size Stipend

Article 13 of the Certificated Collective Bargaining Agreement provides that teachers in grades

K-12 shall receive $100 per student per quarter for the number of students enrolled in the class

after the leveling period in excess of the following:

• Grades K-3: 28 students

• Grades 4-6: 30 students

• Grades 7-12: 32 students

Please refer to the collective bargaining agreement for specific details. Please refer to the

Appendix page 34-40 for samples of the forms and the proper documentation that must be submitted for approval of payment.

TRAVEL & CONFERENCE A Conference Attendance and Reimbursement Request (“Conference Form”) must be

completed for every staff member attending a training, workshop or conference. Conference requests must be submitted to Cabinet for approval.

CABINET APPROVAL All travel and conference requests must be submitted to Cabinet a minimum of thirty (30) days

prior to the event. The Travel & Conference packets must be submitted to the Assistant to the

Superintendent by noon on Friday to be considered for discussion at the Cabinet meeting the following Monday morning.

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TRAVEL & CONFERENCE PACKETS The Summary of Travel & Conference form must be submitted, complete with all components of

the conference packet, as follows:

• Conference Attendance Request (Part 1) must include the budget code and be

completed in full

• Registration/conference information packet/flyer must be attached

o Requisition for the conference required

• Hotel lodging information must be attached

o Requisition for hotel lodging required

• Transportation request – it is highly recommended that employees utilize District vehicles

when attending trainings, workshop or conferences.

o SchoolDude request must be submitted and a copy attached in packet

o Requisition to the transportation department is required

o Requisition for the gas card is required

o If personal vehicle will be used, a requisition to the employee for the mileage that

is estimated to be incurred is required.

§ Google maps directions must be attached to confirm mileage

• Meal stipends

o IRS regulations must be followed and as such:

§ No per diem is allowed for same day travel

§ First and last day of travel may not exceed 75% of the full per diem daily

rate

• Per diems paid as per the GSA FY2019 Per Diem Rates for

California (see the Appendix page 44-46)

§ Per diems will not be paid for when meals have been provided for at the

workshop, training or conference

§ Per diems are on a reimbursement basis only

o Fresno County Superintendent of Schools is now enforcing the following in

addition to the IRS requirements above:

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§ Breakfast is allowed if travel begins before 7:00am

§ Lunch is allowed if travel begins before 10:30am

§ Dinner is allowed when travel ends after 7:00pm

§ Employees must now document departure and arrival time to and from the district/home on the Conference Reimbursement Request form.

DOCUMENTATION FOR PAYMENTS Claims for reimbursement will be processed once the Business Services department has

received all conference paperwork, including, but not limited to:

• Hotel guest folio

• Parking vouchers

• Rental car receipts

• Gas receipts, if applicable

All conference documentation is due within five (5) business days from the date of return from the conference.

TRANSPORTATION Requests for transportation for student field trips or conferences must be submitted through

SchoolDude no later than two weeks prior to the trip. This includes requests for school buses, charter buses, school vehicles or rental vehicles.

TRIP REQUESTS SchoolDude trip requests must include the following information:

• Location of departure site

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• Requisition/purchase order number is entered in the “Categorization” section in the

Educational Objective box

• Trip number must be listed on the first line of the requisition

CHARTER BUSES School sites are not to charter directly with companies for transportation needs. Contact the Transportation Department to coordinate the charter bus services.

VEHICLE REQUESTS Vehicle requests for District cars, SUVs, vans, trucks, etc. must also be entered in SchoolDude

and follow the same process as above. Car rentals must go through the Transportation

Department

PAYMENTS BY OTHER GROUPS When transportation costs will be paid by ASB, Parent Clubs, Boosters, etc., a SchoolDude trip

request and requisition are still required. Enter the requisition number and on Line 2, please

enter the “Bill to (name of organization)”, using the site budget to code to. Funds reimbursed

will be deposited back to the same account line the charges were made from.

FUNDRAISERS Ed Code 48932 authorizes the Board of Trustees to approve fundraising events. As such, all

fundraiser events should be submitted to the Business Services Department utilizing the following process:

• Complete the Request for Fundraiser Approval & Revenue Projection form

• Submit to the Business Services Department no later than September 15th

o Fundraisers will be presented to Cabinet for approval

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• As the year proceeds, please submit any additional fundraisers to Business Services for

Cabinet approval as soon as possible.

REVENUE POTENTIAL FORM A Revenue Potential Form is also required to be completed after each fundraising event. The

Revenue Potential Form is used for budgeting and tracking actual revenues and expenditures,

allowing site administrators to determine the effectiveness of a fundraiser. The Revenue

Potential Form is also a requirement for auditing purposes.

CALENDAR OF EVENTS Business Services will be responsible for compiling the Requests for Fundraiser Approval &

Revenue Projection forms and preparing them for Board approval. As such, Business Services

will also be responsible for reviewing the scheduling of the fundraiser events and maintaining

the event schedule.

PURPOSE Fundraising events should contribute to the educational experience of the students. Additional requirements of fundraising include, but are not limited to:

• Students cannot be required to participate

• Students cannot be excluded from an activity funded by ASB funds because they did not

participate

• Fundraising proceeds cannot be attributed to specific students based on what they raised

• Fund are raised to benefit the entire club or student group, not individual students

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Types of Fundraisers

Allowable fundraisers

• Athletic events

• Concession sales

• Entertainment

• Advertising

• Publications

• Student stores

• Cultural events/international fairs

• Limited food/beverage sales

• Car washes

• Book fairs

• Dances

• Merchandise sales

• Gifts and grants

Non-allowable Fundraisers

• Raffles or games of chance

• Mechanical or animal rides

• Objects thrown at people (i.e. pie toss)

• Use of water tanks into which a person is dunked

• Destruction of cars or similar objects with hammers

• Trampolines or mini-trampolines

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STUDENT FEES The California Department of Education (CDE) has issued Fiscal Advisory 17-01 Pupil Fees,

Deposits and Other Charges stating, “a pupil enrolled in a school shall not be required to pay

any fee, deposit or other charge not specifically authorized by law. Below are some examples

of allowable and prohibited fees. Please refer to the Appendix page 58-65 for the full Fiscal Advisory from CDE.

FEES AUTHORIZED BY LAW The most common fees authorized by law include:

• Items fabricated by pupils for his/her own use if the fabricated items can be taken home

• Food served to pupils

• Lost books or other property

• Willful damage to books or other property

• Fees for field trips so long as no pupil is prevented from making the field trip because of

lack of funds.

• Required medical and accident insurance for athletic team members that are not paid by

school district or student body funds

• Cost of community service classes or tuition fees for adults

• Fees for outdoor science camp programs so long as no pupil is denied the opportunity to

participate because of non-payment of fee.

• Cost of duplicating public and/or pupil records.

FEES PROHIBITED BY LAW The most common fees schools are prohibited from charging for are:

• Cap and gown for high school graduation ceremonies

• Deposits for property/materials

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• Admission charge to an exhibit, fair, theater or similar activity when such places are part

of the educational program

• Student body membership fees as a condition of enrollment or participation in an athletic

or other activity sponsored by the school

• Standardized gym suits for physical education classes, when not wearing standardized

clothes would affect the student’s grade

• Any school supplies necessary for participation in the class, including pencils, paper,

pens, art supplies, cloth for sewing, wood for carpentry

• Textbooks and workbooks

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APPENDIX