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Activity Funds Manual
Accounting Department – Internal Finance Division
Internal Finance Policies
And Procedures
2016-2017
Student Funds
Agency Funds
Campus Funds
Cash Management Banking Practices Disbursements
Fundraisers
Booster
Clubs &
PTA/PTO
Sales &
Donations
Sales Tax
While the integrated mission of the FWISD is “Preparing all students for
success in college, career and community leadership”, the Internal Finance
Division of the Accounting Department’s specific mission is:
Training and guiding campus personnel in the proper
handling of all matters that relate to Activity Funds.
To that end, we have prepared this Activity Funds Manual, hereinafter
called the “AFM”. This manual is primarily a procedure manual and should
be used as a supplement to District policy. The AFM is a primary resource
for District Auditors in the conduct of campus audits.
July 2016
Table of Contents
INTRODUCTORY SECTION
Frequently Called Numbers ........................................................................................................................................................... i
SECTION 1 ACTIVITY FUNDS
1.1 Definition and Purpose of Activity Funds ........................................................................................................................... 2
1.2 Responsibility for Activity Funds ........................................................................................................................................ 4
SECTION 2 ACTIVITY FUND SUPPLIES
2.1 Activity Fund Supplies ........................................................................................................................................................ 6
SECTION 3 BANKING PRACTICES AND PROCEDURES
3.1 Bank Account and Borrowing of Funds .............................................................................................................................. 8
3.2 Check Signatures ............................................................................................................................................................... 8
3.3 Bank Reconciliation ........................................................................................................................................................... 8
SECTION 4 END OF MONTH PROCEDURES
4.1 Finance Secretary’s Monthly Responsibilities .................................................................................................................. 10
4.2 Monthly Review Procedures for Principals ...................................................................................................................... 11
SECTION 5 CASH MANAGEMENT
5.1 General Operating Procedures for Receipt of Monies by the Finance Secretary .............................................................. 14
5.2 Collection of Monies by Persons Other than the Finance Secretary ................................................................................ 15
5.3 Charitable Organization Collections at the Campus ......................................................................................................... 16
SECTION 6 DEPOSIT OF FUNDS
6.1 General Deposit Operating Policies ................................................................................................................................. 19
6.2 Bank Deposit Slips ........................................................................................................................................................... 19
6.3 Preparation of the Bank Deposit ...................................................................................................................................... 19
6.4 Food Service Deposits...................................................................................................................................................... 20
SECTION 7 RETURNED CHECK WRITING POLICY
7.1 Returned Check Policy ..................................................................................................................................................... 22
SECTION 8 PURCHASING POLICIES AND PROCEDURES
8.1 Procurement (Purchasing) Policy and Procedures ........................................................................................................... 25
8.2 Current Exceptions to Purchase Order Requirements for Activity Funds ......................................................................... 26
8.3 Payment to Vendors ........................................................................................................................................................ 26
8.4 Other Purchasing Considerations .................................................................................................................................... 28
8.5 Competitive Bidding Requirements ................................................................................................................................. 28
8.6 Purchase Order Increase Approval (Invoice > PO Value) .................................................................................................. 28
8.7 Blanket Purchase Orders ................................................................................................................................................. 28
8.8 Procedures for Sam’s and COSTCO Purchases ................................................................................................................. 29
8.9 Prepaid Purchase Orders ................................................................................................................................................. 29
8.10 After-the-Fact Purchase Orders ....................................................................................................................................... 30
8.11 Certificates of Insurance .................................................................................................................................................. 32
8.12 Travel ......................................................................................................................................................................................... 32
8.13 Contracts, Installment Contracts, Lease Agreements ....................................................................................................... 32
8.14 Sale of Food for Staff or Students ................................................................................................................................... 34
8.15 Purchase of Student Incentives .......................................................................................................................................34
SECTION 9 DISBURSEMENTS
9.1 Disbursements - General ................................................................................................................................................. 38
9.2 Payments Must be Supported by Original Invoices from Vendors ................................................................................... 38
9.3 Required Documentation for Disbursements .................................................................................................................. 39
9.4 Reimbursements ........................................................................................................................................................................ 39
9.5 Requests for Advance Payment ....................................................................................................................................... 399.6 Requests for Refund ........................................................................................................................................................ 409.7 Multiple Refunds ............................................................................................................................................................. 409.8 Supplemental Payments to Employees for Services ......................................................................................................... 419.9 Cashing of Checks ............................................................................................................................................................ 419.10 Loans ..................................................................................................................................................................................................... 419.11 Voiding of Checks ............................................................................................................................................................ 419.12 Activity Account Fund 461 – Monthly Charges Due to District ......................................................................................... 429.13 Gifts to Employees / Students ......................................................................................................................................... 429.14 Raffles and Charitable Organizations ............................................................................................................................... 429.15 Scholarships .................................................................................................................................................................... 42
SECTION 10 FACULTY / HOSPITALITY FUNDS
10.1 Definition of Faculty / Hospitality Funds .......................................................................................................................... 4410.2 General Operating Procedures ........................................................................................................................................ 44
SECTION 11 STATE AND LOCAL SALES TAXES
11.1 Taxable Status of Purchases ............................................................................................................................................ 4611.2 Collection and Remittance of Sales Tax ........................................................................................................................... 4611.3 Taxable / Non-Taxable Sales............................................................................................................................................ 4711.4 Tax-Free Sales .................................................................................................................................................................. 48
SECTION 12 FUND RAISING
12.1 Fundraising / Sales Procedures ........................................................................................................................................ 5112.2 Fundraiser Guidelines ...................................................................................................................................................... 52
SECTION 13 TRANSFER OF FUNDS BETWEEN ACTIVITY FUND ACCOUNTS
13.1 Documentation of Transfers ............................................................................................................................................ 5413.2 Dormant Accounts ........................................................................................................................................................... 5413.3 Transfers for the Purpose of Payment or Contribution .................................................................................................... 5413.4 Procedures for SchoolBooks Transfers ............................................................................................................................ 54
SECTION 14 SPECIAL DESIGNATED CLASS / TUITION
14.1 Tuition Procedures .......................................................................................................................................................... 5614.2 Special Designated Classes .............................................................................................................................................. 5614.3 Summer Conditioning Program ....................................................................................................................................... 56
SECTION 15 YEAR END PROCEDURES
15.1 Year End Procedures ........................................................................................................................................................ 58SECTION 16 BOOSTER CLUBS AND PTAs/PTOs
16.1 Booster Clubs and PTAs/PTOs .......................................................................................................................................... 60SECTION 17 MISCELLANEOUS
17.1 Grants and Contributions ................................................................................................................................................ 6217.2 Donated Gift Cards .......................................................................................................................................................... 6317.3 Safeguarding Personal Information of Employees / Students ......................................................................................... 6317.4 Safe Combination / Repair / Replacement ........................................................................................................................ 6317.5 Rental of Athletic Fields and Gyms – Secondary Schools .................................................................................................. 6317.6 Report of Theft or Loss ..................................................................................................................................................... 6417.7 Restitution ....................................................................................................................................................................... 6417.8 Activity Fund Forms ......................................................................................................................................................... 64
SECTION 18 ACTIVITY FUNDS FORMS
18.1 FORM 101 - Troubleshooting ................................................................................................................................................... 6618.1 FORM 102 – Principal’s Report of Monthly Tuition .......................................................................................................... 6718.1 FORM 103 – Request for Advance ................................................................................................................................... 6818.1 FORM 103A – Log of Cash Advances Form 103 ................................................................................................................ 6918.1 FORM 104 – Request for Reimbursement ........................................................................................................................ 7018.1 FORM 104A – Log of Request for Reimbursement ........................................................................................................... 71
18.1 FORM 105 – Monthly Sales Tax Report........................................................................................................................... 7218.1 FORM 106 – Request for Internal Transfer of Funds ....................................................................................................... 7318.1 FORM 107 – Tabulation of Monies Collected from Pupils ............................................................................................... 7418.1 FORM 107A – Log of Form 107 Issued ............................................................................................................................ 7518.1 FORM 108 – Request for Refund .................................................................................................................................... 7618.1 FORM 109 – In Kind Contribution Report …………………………………………………………………………………………………………………..7718.1 FORM 110 – Donation Acknowledgement ...................................................................................................................... 7818.1 FORM 111 – Restitution Report ...................................................................................................................................... 7918.1 FORM 116 – Fund Raising/Sales Activity Application ...................................................................................................... 8018.1 FORM 116A – Log of Form 116 School Fundraisers ........................................................................................................ 8118.1 FORM 117 – Authorization for Annual Tax Exempt Sale................................................................................................. 8218.1 FORM 121 – Booster Club/PTA Registration Form......................................................................................................... 8318.1 FORM 122 – Booster Club/PTA Fundraiser Form............................................................................................................ 8418.1 FORM 123 – Activity Fund Monthly Cover Sheet .......................................................................................................... 85
18.1 FORM 124 – Internal Finance Requisition – Purchase Order ........................................................................................... 8618.1 FORM 124A – Log of Form 124 Internal Finance Purchase Order .................................................................................... 8718.1 FORM 127 – Finance Secretary Acknowledgement Statement ........................................................................................ 8818.1 FORM 128 – Sponsor Acknowledgment Statement ......................................................................................................... 8918.1 FORM 129 – Stop Payment .............................................................................................................................................. 9018.1 FORM 130 – Log of Gift Cards/Certificates Received ....................................................................................................... 9118.1 FORM 131 – Student Activity Fund Certification .............................................................................................................. 92
SECTION 19 APPENDIX
19.1 FAQ's. ............................................................................................................................................................................... 9419.1 Campus Activity Funds - Definition .................................................................................................................................. 9719.1 Student Activity Funds - Definition .................................................................................................................................. 9819.1 Creating a Receipt in SchoolBooks ................................................................................................................................... 9919.1 Creating an IFF-124 PO.................................................................................................................................................. 10019.1 Entering a PO into SchoolBooks ......................................................................................................................................10119.1 Making a Deposit ............................................................................................................................................................ 10219.1 Writing Checks in SchoolBooks ....................................................................................................................................... 10319.1 Closing SchoolBooks PO's................................................................................................................................................ 104
19.1 USDA Fundraisers and SmartSnacks ................................................................................................................................105
19.1 USDA Smart Snacks in Schools: Food Guidelines ........................................................................................................... 106
Questions on.... Name Telephone Number
Accounting Forms are found in the Document Center at https://portal.fwisd.org/sites/documentcenter/dbf/accounting/Pages/default.aspx
Armored Pickup Services Mike Mandl 817-814-2149
Bank Signature Cards Sonya Cortez 817-814-2155
Bank Statements (IFF) Sonya Cortez 817-814-2155
Budget Transfers (prior to making purchases) Budget Office 817-814-2170
Cashier Deanna Cardona 817-814-2135
Consultant Form 600 Procedures Payments
Nellie Lucano Irene Cortez
817-814-2216 817-814-2127
Coordinator of Student Records Melissa Johnson 817-814-3250
Direct Deposits Rose Jameson 817-814-2196
Expenditure Transfers (after purchase is made) General Operations Grants Janis Wilson-Todd
817-814-2161817-814-2159
Candace Coulson 817-814-2157 Facility Rentals
IFF Check & Deposit Supplies Sonya Cortez 817-814-2155
Internal Finance Mike Mandl 817-814-2149
Payment of P.O.’s (not IFF) Please Refer to A/P’s Alpha List
Payroll Department 817-814-2180
Sonya Cortez 817-814-2155
Sandra Henry 817-814-2129
Diana Simmons 817-814-2206
Irene Cortez 817-814-2127
Pam Sosebee 817-814-2147
Pam Sosebee 817-814-2147
Karla Walsh 817-814-2202
Payroll Questions
PAYTEK Decals
Phone/Utility Payments
Purchase Orders
Reimbursements (Not IF)
Sales Tax
Stop Payments
Travel 910’s
Print Shop Charges Maria Wells 817-814-2150
Robert Linnstaedt
SECTION 1
ACTIVITY FUNDS DEFINITIONS AND USES
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Activity Funds are defined as resources received and held by the school, in trust, to be expended to promote the general welfare of the school and the educational development and morale of all students. There are five categories of Activity Funds:
A. STUDENT ACTIVITY FUNDS 1. Student Activity Funds are f u n d s t h a t are generated by specific student groups. Decisions about the
expenditure of these funds are made by the students with the assistance of a school employee sponsor,so long as the decisions regarding the use of the funds do not conflict with Board policy or legalregulations or restrictions. All club and student funds are accounted for in this grouping and areconsidered Fiduciary Trust Funds not owned by the District. Accounts will begin with “02” in SchoolBooks.
2. If no student officer(s) or defined student organization governs the decision making process of the fundsin the account, then the fund must be categorized as a Campus Activity Fund (see below.) Financesecretaries must be provided with the name of the organization’s elected President for each StudentActivity Account within the first 30 days of each school year. Student Activity account Sponsors willcomplete IFF‐131 for this purpose.
3. Upon the dissolution of any Student Activity Group, the school Principal shall ensure that any liabilities ofthat fund are liquidated. The remaining fund assets, if any, shall be transferred to the General ActivityFund account unless designated for a specific purpose by the officers of the dissolved group. See 13.2.B.
B. CAMPUS ACTIVITY FUNDS Campus Activity Funds are funds raised locally at the school or donated to the school and include school office and departmental accounts. Campus Activity Funds are considered by TEA to be District general funds. The expenditure of these funds must comply with state regulations, Board policy and District guidelines. These funds are accounted for as Special Revenue Governmental Funds of the District.
There are three types of Campus Activity Funds:
1. Money collected at the school that will later be transmitted to other District accounts. These include, butare not limited to, sales tax, restitution, tuition, technology fees, and District athletic event gate receipts.
2. Money collected for educational purposes that directly or indirectly benefit the student body as a whole.Examples of sources of income for these funds are: Snack and drink vending commissions, unrestricteddonations, student picture commissions, grocery/retail store rebate program income, school‐widefundraisers, parking fees, student ID fees, science lab fees, and cell phone confiscation fines.
3. Money collected for purposes that benefit a certain group of students who are not organized as a StudentActivity Account with elected officers who participate in the financial decisions regarding the expenditureof the funds. Examples are team sports, band, choir, JROTC and other classes that meet for instruction.
Restricted donations must be expended for the purpose designated by the funding source. Use a separate Campus Activity Account for these funds. Except for item #3 above, Campus Activity Funds may not be used to cover expenses of a particular group (i.e. cheer, band, chess club, etc.) and may not be used for staff incentives, parties, or items of a personal nature. These accounts will begin with “01” in SchoolBooks.
C. FACULTY/HOSPITALITY (AGENCY) FUNDS: Faculty and Hospitality Funds are neither Campus nor Student Activity Funds. They are accounted for separately in SchoolBooks as “Agency” Funds (“03” accounts) and are explained in greater detail in Section 10.
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1.1 DEFINITION AND PURPOSE OF ACTIVITY FUNDS
D. SCHOLARSHIP (AGENCY) FUNDS: 1. Scholarships that are continuous from year to year will be set up through the Accounting Department.2. Scholarships exceeding $5,000 require Superintendent’s approval and will be administered by Accounting.3. One-time scholarships less than $5,000.01 may be handled by the school. They must be paid directly to the
accredited college in which the student has enrolled. No funds may be disbursed directly to a student.4. Scholarship criteria and selection documents should become a part of Activity Fund records.5. Follow normal purchasing procedures to disburse scholarship funds.6. Scholarship accounts will begin with “04” in SchoolBooks.
E. HUMANITARIAN (AGENCY) FUNDS: 1. Humanitarian drives may have their own uniquely named Activity Fund account or a collective account.2. Each campus may elect to create a collective HUMANITARIAN RELIEF account to facilitate the donations
that faculty and students wish to make to aid victims of natural disasters or other humanitarian causes.3. M.A.C.E. and UNCF will each have their own uniquely named accounts.4. Humanitarian activity accounts will begin with “05” in SchoolBooks.5. Humanitarian activity accounts are temporary accounts and all funds raised for a particular drive must be
forwarded to the organization for which the funds were raised. No funds may be earmarked for specificindividuals. Follow normal purchasing procedures to expend the funds.
6. IFF-116 Fundraiser form must be completed and approved prior to the commencement of any drive otherthan District initiated drives such as M.A.C.E.
F. OTHER CONSIDERATIONS: 1. All funds collected by District personnel at the campus from students are defined as Activity Funds and
shall be handled through the Activity Funds accounts.2. Student Activity and other Agency Funds shall be included in the annual external audit of the District’s
fiscal records.3. Deficit spending is not allowed under any circumstance.4. The Principal will name a faculty staff member as “Sponsor/Advisor” for each and every activity account.
Advisors’ names will be recorded in SchoolBooks and each advisor shall sign and return IFF-128,“Teacher/Sponsor Acknowledgement Statement” to the Finance Secretary (HS) or School Secretary withinthirty days of the first day of school.
5. The Finance Secretary (HS) or Secretary will not act as sponsor for any Activity Fund account.6. The Principal shall not be named as the sponsor of any type of account other than a “Campus” account.7. Activity Funds are primarily solicited by or collected from the students. These funds are to benefit the
student body as a whole or the specific student organizations that raise them. While sponsors assist inraising funds, this does not entitle sponsors or staff to use the funds for activities or purchases aside fromthose that that benefit the students in the organizations.
8. Purchase of staff apparel is not considered an allowable expense from an Activity Fund account. Thesepurchases should be made through a Faculty Agency account. The single exception is one “uniform” t-shirtper staff member per school year may be purchased from the General Activity Fund account. Maximum costto school is limited to $10.00.
9. Activity Funds should not be used to process payments for individual training, staff developmentworkshops, conferences or individual memberships other than student memberships. Example: NationalHonor Society fees are allowed.
10. Other funds exist to pay for ordinary school expenses such as copy paper, toner, copier leases, etc., andActivity Funds should not be used to cover these types of purchases.
11. Payroll expenses are generally not an acceptable use of Activity Funds. Rare exceptions may exist wherepayroll is a legitimate expense of an income-producing event such as a local tournament or when anoutside organization has donated funds specifically for a particular event or use.
12. Breakfast items for staff may not be purchased from a “Campus” activity account. Food items may bepurchased for working lunch staff meetings where staff are not permitted to leave for lunch. Catered mealsare unallowable. Delivered food is acceptable. The maximum expense must not exceed $10 per person.
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1.2 RESPONSIBILITY FOR ACTIVITY FUNDS
CAMPUS PRINCIPALS Campus Principals have ultimate responsibility for the proper handling of Activity Funds on their respective campuses, the correct accounting and monthly reconciliation and review of these funds, and the overall adherence to the procedures and guidelines set out in this handbook and as outlined in Form 128.
FINANCE SECRETARIES Finance Secretaries are responsible for following Activity Fund policy and procedures; processing daily transactions; monthly reconciliation of the Activity Funds; ensuring cash management and disbursement procedures are followed; training Sponsors and performing such other duties as outlined in Form 127.
CLUB & ACTIVITY FUND SPONSORS Sponsors are responsible for following the procedures and guidelines for sponsors as set out in this manual and on Form IFF-128.
FWISD ACCOUNTING DEPARTMENT FWISD Accounting Department is responsible for maintaining and updating these procedures and guidelines for Activity Funds; providing training for Principals and Finance secretaries; and reviewing the activity in the funds to ensure adherence to policy and procedures. This department will receive schools’ bank reconciliations each month and advise Principals and Leadership of late reporting according to published parameters.
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SECTION 2
ACTIVITY FUND SUPPLIES
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A. COMPUTER RECEIPTS These are the means of recording monies received and they provide corroboration of bank deposits. Activity Fund receipts from the computer may only be issued by the Finance Secretary and no other type of receipt may be issued. Blank receipts for SchoolBooks software should be ordered annually and must be obtained from the District warehouse. Stock #141630 comes in packages of (500). Run a Receipt History Report at the end of June to determine how many receipts to order for the following year.
B. TABULATION OF MONIES COLLECTED FROM PUPILS (FORM 107) Form 107 is to be issued to any faculty member (other than the Finance Secretary) who has been authorized by the Principal to collect money from students. This form is created in duplicate -- the white copy to be retained by the Secretary for Activity Fund records and the yellow copy to be returned to the sponsor along with a computer-generated receipt. These forms are issued in numeric sequence and must be logged on Form 107A when issued. Forms 107 must be ordered through the District warehouse. Stock #141648 comes in pads of (50). Review Form 107A in June to determine how many blank forms to order for the next year.
C. BANK DEPOSIT SLIPS These slips are transmittal advice to the bank and are the record of money deposited in the bank. They are vital supporting documents in the maintenance of accurate cash records and are used for audit purposes. Deposit slips must be obtained through the Accounting Office. Submit reorders via email to the Accounting Office at least 45 days in advance of need. The Accounting Office requests inventory status annually in May.
D. CHECKS School checks are used to disburse all funds from the Activity Fund checking account. Checks must be acquired through the Accounting Office. Submit requests for reorders via email to the Accounting Office at least 45 days in advance of need. The Accounting Office requests inventory status annually in May.
Blank receipts, blank 107’s, deposit slips, and check stock must be kept in a secure area.
E. BANK DEPOSIT BAGS Bank Deposit Bags are available from the District warehouse: Stock #140510 standard deposit bags (10X15) (Bag of 100.) Stock #140515 large deposit bags (14X21) are no longer available in the warehouse, but may be ordered from Tonya Wright, Treasurer, via email.
F. BANK DEPOSIT BAG LABELS (AVERY LABEL #5360) A deposit label template is available in Document Center/Business and Finance/Accounting/ActivityFunds.
G. BANK DEPOSIT ENDORSEMENT STAMP A bank deposit endorsement stamp is required to be used on all checks received by the school. Lost or damaged stamps must be ordered through the Accounting Office and their replacement cost will be charged to the school.
H. RECEIPT LOG (ARMORED COURIER’S LOG FOR DEPOSIT BAG PICK UP) A Customer Receipt Log is provided by the courier. Two receipt log books will be used by the school. One for Activity Fund deposits and the other for Food Service deposits. Keep an original blank form as a “master” and make copies as needed.
I. ACTIVITY FUND FORMS Updated forms necessary for the conduct of Activity Fund business are available in the Document Center.
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2.1 ACTIVITY FUND SUPPLIES
SECTION 3
BANKING PRACTICES AND
PROCEDURES
7
A. All disbursements shall be made by a check drawn on the school's Activity Fund bank account; and all funds received by the school must be deposited in the school's Activity Fund bank account unless otherwise directed by instructions in this manual.
B. Only Activity Fund transactions may be deposited into the Activity Fund bank account. Transactions controlled by the cafeteria or by outside organizations (PTAs, PTOs, booster clubs, etc.) must be handled through separate bank accounts not under the school Principal’s control. Activity Fund deposit slips may not be loaned to food service managers and vice versa. Schools may not borrow deposit slips from one another. Outside organizations may not use the district’s Federal Tax ID number to open bank accounts or for any other purpose. A campus may utilize a “Cafeteria” campus activity account for the purpose of collecting student cafeteria debt and remitting said collections to the Child Nutrition Services Department.
C. Schools and school organizations are prohibited from borrowing funds or entering into deferred payment contracts with any organization or entity.
A. Signature Card - Each school must have three authorized check signers – the Principal, an assistant Principal, and the Finance Secretary. All disbursement checks shall be signed with two manual signatures. Signature stamps are not permitted. In the event of absence of two of the authorized signers, the Controller, Treasurer, Senior Officer of Budget/Finance or the Chief Finance Officer are authorized to sign Activity Fund checks.
B. A change in any one of these three campus positions necessitates completion of a new signature card. The school must contact the Accounting Department for a new bank signature card. The card must be completed and returned to the Accounting Department prior to the new party signing any disbursement check. A new card will also be signed at the beginning of each school year regardless of personnel changes. Signature cards will be forwarded to the bank by the Treasurer as a replacement card for the school. Only the Principal, one designated assistant Principal and Finance Secretary at a certain campus are authorized to sign checks for that school, and only after forwarding the new signature card.
C. If a reimbursement is being made to one of the authorized signers, that person may not sign a reimbursement check made payable to himself/herself. However, the other two authorized signers may sign the reimbursement with supporting documentation.
D. All checks exceeding $10,000 must have three signatures -- two authorized campus signers and one from the following list: (1) Controller; (2) Treasurer; (3) Senior Officer of Budget/Finance; or (4) CFO. Under no circumstances shall checks be pre-signed.
A. The monthly statement of Activity Fund detail is a transcript of the Accounting Office records that reflect all transactions affecting the cash balance of the school’s Activity Fund account for that time period. When reconciled, the statement serves as official support for the cash balances in SchoolBooks and in MUNIS.
B. Upon monthly receipt of this statement, a bank reconciliation will be completed in Schoolbooks by the Finance Secretary. The reconciliation shall be completed within the time frames specified. Month-end procedures are outlined in Section Four. Form IFF-101, Troubleshooting the Bank Reconciliation, has been provided to assist in balancing monthly statements. See the Document Center. Discrepancies should be reported to the Internal Finance Specialist immediately.
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3.3 BANK RECONCILIATION
3.2 CHECK SIGNATURES
3.1 BANK ACCOUNTS AND BORROWING OF FUNDS
SECTION 4
END OF MONTH PROCEDURES
9
Bank Reconciliation Process: The Accounting Department will distribute a monthly bank statement by email to the school Secretary or Finance Secretary. A bank reconciliation report will be generated through Schoolbooks (Activity Fund Program) by the Secretary. The due date for the bank reconciliation report will be stamped on the bank statement. Generally, the bank reconciliation report is due in the Accounting office ten business days after receiving the statement.
The Finance Secretary will generate these reports in Schoolbooks once the monthly bank statement is received:
A. Bank Reconciliation Report (in SchoolBooks) 1. Never change the “beginning balance”. It is always the previous month’s ending balance.2. Enter the “ending balance” from the current statement.3. Enter the last day (date) of the reconciling month.4. After printing report but before answering “yes” to the question whether the report printed OK,
review report for outstanding adjustments, checks or deposits. Research and resolve or explainadjustments and any deposits or 120+ day old checks that remain outstanding. Use the “notes”section of the bank reconciliation report in SchoolBooks to record explanations. Contact IF Specialistfor assistance.
5. Confirm that the out-of-balance line is “zero”. Contact IF Specialist if it is not.6. Print a final copy of this report before running the rest of the reports listed below. Sign report.
B. Receipt History Report 1. Enter the date range for the reconciling month.2. Check for missing receipts. Research and explain the circumstances for same in an attachment.
C. Account Analysis Summary Report (six to produce) 1. Summary Report listing all accounts
a. Verify date range is for the month of reconciliation.b. Verify the total of report is the same as calculated book balance on the bank reconciliation report.c. Review the report for accounts that may have a negative balance. When identified, obtain a plan
of action from the sponsor to eliminate the deficit.2. Summary Report listing Campus Activity Funds (01 accounts)
Verify date range is for the month of reconciliation. Verify accounts are coded properly.3. Summary Report listing Student Activity Funds (02 accounts)
Verify date range is for the month of reconciliation. Verify accounts are coded correctly.4. Summary Report listing Agency Funds (03 accounts)
Verify date range is for the month of reconciliation. Verify accounts are coded correctly.5. Summary Report listing Scholarship Funds (04 accounts)
Verify date range is for the month of reconciliation. Verify accounts are coded correctly.6. Summary Report listing Humanitarian Funds (05 accounts)
Verify date range is for the month of reconciliation. Verify accounts are coded correctly.
D. Trial Balance 1. Enter the last day of the month to be reconciled.2. Check the box “Print accounts with zero balance.”3. Debits should equal Credits. Contact IFF Specialist if they do not.
E. Vendor Check History 1. Enter the date range for the reconciling month.2. Check the box “Print Detail” and change “Sort by” to Check Number
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4.1 FINANCE SECRETARY’S MONTHLY RESPONSIBILITIES
3. Review checks issued for the date range; and, if the amount is $250.00 or greater, verify that an IFFPurchase Order was referenced. Research and explain circumstances on a separate memo if not.
F. Adjustment Report:
1. Enter date range for the reconciling month.2. Run reports for both income and expense.
G. Monthly Cover Sheet Form 123 1. Form 123 will be completed using the reports listed above. This form, along with instructions, can be
found in Document Center/Division of Business & Finance/Accounting/Activity Funds. The completedform must be signed by both Principal and Finance Secretary.
2. The monthly Activity Fund reports will be kept on file with the Activity Fund records. In addition,each month the Bank Reconciliation, Account Analysis Summary reports, and Form 123 will be sentvia email to the Accounting Department along with a current daily backup file of Schoolbooks data.
H. Sales Tax Form 105 The sales tax report is due quarterly to the Accounting Department (See Section 11.2).
I. Category Detail Report The category detail report for donations will be generated in Schoolbooks on a monthly basis. The report will be submitted to the CSP Dept (Community and Strategic Partnerships) via email or fax. Zero reports are required. See Section 17.1. Note that this report is due to CSP by the 5th of each month.
J. Additional Monthly Reports The following forms will be completed if tuition or restitution is collected at the campus: Form 102, Principal’s Report of Monthly Tuition and Form 111, Restitution Report. These forms will support a Munis requisition naming the District as the vendor as the means to transfer the funds to a District account.
Review each report in order to monitor transactions in the Activity Fund accounts. The following is a detailed guide to follow for review and approval of the Activity Fund Monthly Reports.
A. Bank Reconciliation Report: 1. Verify the statement ending date for the report is the last day of the month.2. Verify that the beginning and ending bank statement balances on the reconciliation report are the
same as the opening and ending balances on the bank statement itself.3. Verify that the calculated book balance on the reconciliation report is the same as the total balance
on the Account Analysis Summary (all accounts.)4. Review for outstanding adjustments, outstanding checks older than four months, or deposits in transit
other than the last day of the month. Demand an explanation for the existence of these items.5. Verify the “out-of-balance” line is zero.6. Sign report.
B. Receipt History Report 1. Verify date range is for the month of reconciliation.2. Review the receipts issued for the date range.3. Check the receipt report for any missing receipts. An asterisk in the left column indicates a missing
receipt in the sequence. Question any missing receipt and review Secretary’s explanations.
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4.2 MONTHLY REVIEW PROCEDURES FOR PRINCIPALS
C. Account Analysis Summary Report: 1. Summary Report listing all accounts:
a. Verify date range is for the month of reconciliation.b. Review for accounts with negative balances. Review sponsor’s plan of action to eliminate the
deficit within a reasonable time frame – at least by the end of the fiscal year. If plan of action isnot attached, demand same of Secretary and sponsor.
D. Adjustment Report 1. Verify date range is for the month of reconciliation.2. If adjustments were created, review the purpose – particularly adjustments for cash over/short.
E. Vendor Check History Report 1. Verify date range is for the month of reconciliation.2. Verify there is an IFF Purchase Order number referenced for all checks $250 and over. If a PO # is not
referenced, request explanation from Finance Secretary.
F. Activity Funds Monthly Cover Sheet Form 123 1. Verify the amounts listed on the cover sheet were retrieved from the correct reports.2. By signing, the Principal certifies that he/she has reviewed the reports listed and acknowledges
responsibility for the handling and recordkeeping of his or her school’s Activity Funds.
If you find discrepancies or variations either as you review the list above or through an even more exhaustive review, return the package to your IF Secretary for further action and/or contact the IF Specialist for assistance.
Additional reports can be run at any time for more detail: Account Encumbrance Report, Account Snapshot and Account Analysis Detail Report are three such useful reports. Others are the Open PO Report and PO History Report. Request these as needed from your Finance Secretary.
There are (6) logs that your IF Secretary is required to maintain. You should periodically ask to see them to ascertain they are being kept accurately. They are:
IFF-103A Log of Advances IFF-104A Log of Reimbursements IFF-107A Log of Money collected from Pupils IFF-116A Log of Fundraisers issued IFF-124A Log of POs requested IFF-130 Log of Gift Cards received
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SECTION 5
CASH MANAGEMENT
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A. Finance Secretary’s Role
1. All cash and check collections shall be recorded by immediate preparation and issuance of an officialActivity Fund Receipt. The Finance Secretary may not, under any circumstance, issue unofficial receipts.A cash count will be completed by the Finance Secretary in the presence of the person turning in moneybefore a receipt is issued.
2. If the money is not submitted directly to the Finance Secretary by a student and the Principal hasauthorized an event that involves the collection of monies from students, the authorized teacher/sponsorwill sign Form 107A (Log of 107 Forms) and receive Form 107. The Finance Secretary will issue a receipt tothe teacher/sponsor for the total amount received with the Form 107 when the sponsor turns in the funds.
B. General Information regarding Cash Receipts:
1. Official Cash receipts are pre-numbered and must be issued in numeric sequence.
2. The Finance Secretary is responsible for maintaining an adequate supply of receipts.
3. The Finance Secretary shall not issue unused receipts to any person.
4. Under no circumstances shall a cash receipt be altered. If an error occurs in the preparation of a cashreceipt, the incorrect receipt shall be marked “VOID” and kept for audit purposes. Spoiled receiptsmust be voided in SchoolBooks. See Document Center for instructions.
5. The cash receipt shall be given to the person paying the money. If a check is received by mail from anoutside source, it is not necessary that the original receipt be mailed to comply with this procedure. Inthese cases, the original receipt should be left attached to the receipt stub.
6. Receipts must be made to a person or organization. It is unacceptable to enter “pencil machine” or“hospitality” as the payer.
7. When a cash receipt is issued for Form 107, the 107 number must be referenced in the receipt’s“purpose” field in SchoolBooks. The entry might read as follows: “107 #223345 – T-SHIRT PRESALES”
8. Cash receipts are not to be predated or postdated.
9. Money should never be left out on a desk or otherwise in plain sight. Nor should it be stored in filecabinets or desk drawers. It should be stored in the safe at all times.
C. The following check types should not be accepted but returned to Payer:
1. Postdated checks.2. Checks from any party who has not redeemed a previous NSF check3. Two party checks.
D. Endorsement of Checks:
1. Schools may not endorse or transfer to any other party checks which are made payable to the school. Allchecks made payable to the school must be receipted and deposited promptly in the school's ActivityFund Bank Account.
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5.1 GENERAL OPERATING PROCEDURES FOR RECEIPT OF MONIES BY THE FINANCE SECRETARY
2. All checks for deposit shall be endorsed immediately upon receipt by the use of an endorsement stamp,as follows:
PAY TO THE ORDER OF JP MORGAN CHASE BANK N.A. FOR DEPOSIT ONLY FORT WORTH INDEPENDENT SCHOOL DISTRICT YOUR SCHOOL NAME AND NUMBER CAMPUS & STUDENT ACTIVITY FUND ACCOUNT 1180244368
Form 107 Tabulation of Monies Collected from Pupils
Prior to the collection of funds from students by a person other than the Finance Secretary, Form 107 must be requested by the faculty member who has been authorized to collect these funds.
A. Forms issued to any teacher/sponsor must be issued in sequential order and recorded on Form 107A. All voided or unused 107 forms must be returned to the Finance Secretary and are subject to audit review, along with Form 107A. Form 107A must be signed by the individual receiving Form 107. Finance Secretaries shall not issue Form 107 to themselves.
B. Form 107 is to be issued for two types of collections:
1. One type of collection necessitates a detailed tabulation and the other does not. A detailed tabulationincludes the name of the student, the amount received and the date. Examples include collections foruniform purchases, field trips, various fees and most fundraisers.
2. The other type of collection does not require a detailed tabulation. Examples include book faircollections, gate receipts at dances or athletic events, concession stand sales, loose coin collections forhumanitarian causes or disaster relief, dress down day, etc. These types of collections will be deemed tobe taken using a till (as though a cash register were used.) They may include situations where the dollarvalue of the amount collected for individuals is very low, or when it is impractical to have individualstudents sign the Form 107. With these second type of collections, the total amount received for theevent is noted on Form 107 without the need for student names. Instead, the faculty member who is
turning in the money and Form 107 will sign the 1st line in the body of the 107, enter the event name,event date, and amount collected. This exception to the requirement for a detailed tabulation shallnot be used to circumvent the normal intended usage of the Form 107.
C. In elementary schools, teachers who use Form 107 may enter the names of the students from whom monies are received. In secondary schools students must, in the presence of the collector, sign and date Form 107 and enter the amount of money turned in. All entries on this form must be in ink.
D. The “Monies Collected” section of Form 107 must always be prepared by the teacher/sponsor prior to turning in the money to the Finance Secretary. This section is for the purpose for detailing how the money was turned in (i.e., currency, coin, and check).
E. Form 107 and the associated money must be turned in at least weekly (Friday afternoon) regardless of the amount collected; and daily if the total amount of such collections is $20.00 or more. Checks received on a Form 107 shall not be held for more than three days even if they total less than $20.
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5.2 COLLECTION OF MONIES BY PERSONS OTHER THAN THE FINANCE SECRETARY
F. When Form 107 is turned in, the money will be verified and the form signed by both the Finance Secretary and teacher/sponsor. The receipt number must be written in the space provided on the form. The original Form 107 will be retained by the Finance Secretary and the duplicate will be returned to the teacher/sponsor along with the official cash receipt. All corrections to a Form 107 must be initialed by the teacher/sponsor.
G. Gross receipts as listed on the Form 107 must be recorded on the cash receipt. IE: Expenditures may not be deducted from collected receipts.
H. The following instructions should be used when monies received from teachers/sponsors cannot be counted immediately:
1. Use a bank deposit bag to safeguard the money until the Finance Secretary and the teacher/sponsor areable to count the money together.
2. Insert the money and Form 107 into the top section of the deposit bag and seal the bag. Pull the tab withthe bag serial number and give it to the teacher/sponsor as an immediate and temporary receipt.Arrangements to count the money later the same day or at least by the end of next business day shouldbe made.
3. The teacher/sponsor will return within the prescribed time. Both teacher and Finance Secretary will verifythe seal number and that the bag is sealed, open the bag and count the money together. An officialActivity Fund receipt will be prepared and the original Form 107 completed as normal. If it is not possiblefor the teacher/sponsor to be present, another party shall assist/witness the count. The person acting asa witness must sign and date Form 107, along with the Finance Secretary.
I. The use of receipt books is not permitted on campuses. If a teacher or sponsor collects money from a student, it must be taken on a 107 unless the collection is of a type described in item B.2 above. If a student or parent requires a receipt, they must make their payment directly to the Finance Secretary, who will issue an official SchoolBooks receipt.
J. Athletic Gate Receipts – A copy of the Ticket Seller’s Report must be attached to the 107 Form when processing district athletic event gate receipts.
K. PTA or Booster organizations are not authorized to use Form 107 and teachers or other staff should not act as agents of a PTA, PTO or Booster organization during the school day.
L. Although Form 107 is specifically intended for the collection of money from students, it is permissible for parents or staff to pay the teacher who is collecting money on a 107 form and to be listed on the 107 as incidental payers. The 107 form should also be used for staff-only collections. IE: The collection of money for staff shirts or for hospitality dues requires the Form 107.
A. Charity Drives Run by Outside Organizations:
With these types of drives, the charitable organization has agreed to be responsible for the cash that is collected by students and staff. The funds collected by the charitable organization are not deposited into the school’s Activity Fund. Instead, a designated representative from the organization makes arrangements to pick up on an as-needed basis, but no less than weekly from the campuses. The school will not be responsible for holding any money for these organizations over an extended period. Examples of these charity drives include United Way and Jump Rope for Heart. Teachers or other staff who are the focal point for these collections should not keep money in their rooms or desks overnight. Form 107 will not be used for these collections. The procedure in section 5.2.H as stated above should be followed to secure the funds until picked up by the organization representative. These charity drives are not considered to be fundraisers and do not require the use of the IFF-116 form.
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5.3 CHARITABLE ORGANIZATION COLLECTIONS AT THE CAMPUS
B. Charity Drives Organized by Students:
With these types of drives, the funds are deposited into the school’s Activity Fund. All Activity Fund procedures will be followed including fundraiser procedures, how to receive and safeguard the money, and how to issue a disbursement through the Activity Fund account. Examples of this type of drive are: Proceeds from a dance held for this purpose and cash collections for the Red Cross or other disaster relief or humanitarian organizations. Remember that the organization must be listed as a vendor in MUNIS before payment is made and a purchase order will be necessary if the amount of the check will be $250 or more.
C. Drives Organized by the FWISD or Departments within the District:
These type of drives are similar to those noted in item #A above, but are organized centrally by a District representative. Examples are UNCF and M.A.C.E. Follow the instructions issued by the organizer of these drives so long as they do not conflict with other established FWISD policy. Currency and coin will be receipted into a special account named for the drive using normal procedures. The organizer of these events will issue instructions to their team captains or drive leaders that checks from donors must be made payable to the charitable organization, not to the school or to the FWISD. Do not accept or receipt checks made out to the school or the District for these types of drives. The Finance Secretary should not be a team captain or leader or focal point of these kinds of collections. Checks collected by the team captain may be kept separately in the school safe until the captain transports them to the appropriate department downtown. Issue a SchoolBooks check for the total cash receipted for this event after obtaining an approved purchase order for amounts over $249.99. Again, a purchase order will be necessary for amounts of $250 or greater. Because this type of drive organized and directed by the District, the IFF-116 Fundraiser form is not required.
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SECTION 6
DEPOSIT OF FUNDS
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A. Both Activity Fund and Food Service bank deposits shall be transported by the District’s courier service directly to the bank and shall not be kept in any other off-campus location.
B. Sufficient time for the preparation of the bank deposits should be allowed in order to meet deadlines for the courier pick up. If the deposit is not ready by the time the courier arrives, it shall be placed in the school’s safe until the next scheduled courier pick up. Alternatively, and with the Principal’s approval, it may be brought to the District Cashier, who will issue a receipt for a “sealed bag.”
C. All receipts written throughout the day should be included in the following day's bank deposit. Campus secretaries are strongly urged to prepare deposits as late in the day as possible, yet leaving adequate time to complete the process. This will ensure the deposit is ready for courier pick up the next morning at the scheduled time.
D. Bank deposits must not be prepared without first receipting the money in SchoolBooks and running the Receipt and Bank Deposit Journals. Finance Secretaries should strive to have no more than one Deposit Journal per day. Receipt and Deposit Journals should be run at the end of the day.
E. When the bank advises the District of a deposit discrepancy, you will be notified via a NOTICE OF DEBIT OR CREDIT ADJUSTMENT. You will be required to research the variance and submit certain documents to the Accounting Dept. These Cash O/S notices require urgent action and must be responded to within 48 hours.
A. All applicable blanks on the deposit slip must be completed. The deposit # is the 6-digit number found on the SchoolBooks deposit journal. All checks must be listed on the deposit slip. Checks for the same amount may be shown on the same line for a total amount with the check denomination written in the description column (i.e., 10 checks @ $20.00 = $200.00). Deposit slips may not be borrowed from another school or from the cafeteria.
B. The sum of the amounts of the supporting cash receipts must be in agreement with the amount on the bank deposit slip. If the deposit amount does not agree with the total of receipts included in the deposit, the monies must be counted again and corrections made before releasing it. The bank will accept loose coins, wrapped coin, coin envelopes and wrapped or unwrapped bills. Deposits must be accurate when they leave the school office!
A. Items needed to prepare the bank deposit (see Activity Fund Supplies, Section 2):
1. Receipt & Deposit Journals2. Bank deposit slip3. Bank deposit bag4. Bank deposit label5. Bank deposit endorsement stamp6. Armored Courier’s Receipt Log
B. PROCEDURES
1. Place the bank deposit bag label onto the plastic bag. Enter date and amount of the deposit.2. Insert cash and loose coins into the top portion of the deposit bag. After sealing, it may not be reopened.
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6.3 PREPARATION OF THE BANK DEPOSIT
6.2 BANK DEPOSIT SLIPS
6.1 GENERAL DEPOSIT OPERATING POLICIES
3. Insert endorsed checks and original copy of the bank deposit slip into the bottom part of the bank depositbag. After sealing, it may be reopened.
4. The bank deposit slip shall be prepared in duplicate for each deposit. The original will be submitted withthe deposit. The duplicate copy will be retained as a permanent part of the school’s financial records.Attach the seal (the seal is the tear-off tab that has the engraved number of the deposit bag) to theduplicate copy of the deposit slip.
5. Fewer than 10 checks may be listed on the front of the old style deposit slips. Ten or more should belisted on the back of the deposit slip and the total transferred to the outlined box on the front. If the backof the deposit slip is used, be certain to reverse the carbon. Always list dollar amounts on the deposit slip,not the quantity of bills or coins. Enter the currency and coin breakdowns in the spaces provided on thefront of the old style slips and the back of the new style.
6. Once both parts of the bank deposit bag have been sealed, complete the Courier Receipt Log in itsentirety for each deposit. The point of pickup by the courier service will be the school office.
7. Keep the courier’s Receipt Log Book and the deposit bag in the safe until it is time for pickup.
C. The Finance Secretary is responsible for handing the deposits to the courier. The courier is not, under any circumstances, to take the deposits from the safe. Never leave deposits in plain sight on a desk, in file cabinets or desk drawers. The completed deposit must be either in the safe or in the possession of the courier.
D. The Accounting office will periodically distribute updated Authorized Driver/Guard lists as provided by the courier. Print two copies of this document on a color printer and place them into the cafeteria and office courier log books. Be certain to verify the identity of the courier at each pickup.
E. It is the Principal’s responsibility to ensure both cafeteria and office deposits are available for the courier at the time of pickup. The Secretary or other administrator who has the combination to the safe must be available to deliver the money to the courier. The courier is not required to wait because a school employee with access to the money is not immediately available.
The food service supervisor or designee will take the food service deposit to the main office to submit to the Finance Secretary.
A. The food service supervisor will complete the information for the deposit on the daily receipt log for the courier service and turn the deposit and log book over to the Finance Secretary.
B. The Finance Secretary will verify the deposit bag number on the food service bag and initial the customer receipt log for the Food Service Deposit. Your initials indicate that you have assumed responsibility for the sealed bag of money and is evidence of the chain of custody of the money bag.
C. The Finance Secretary will place the deposit and log book in the safe until courier pick up. The Finance Secretary may not accept deposits from the food service supervisor which are not in a sealed bag.
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6.4 FOOD SERVICE DEPOSITS
SECTION 7
RETURNED CHECK POLICY
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A. Procedure Occasionally a check which was previously deposited is returned to the Accounting Office by the bank as unpaid because of insufficient funds, account closed, improper signature, or other reasons. The Accounting department has contracted with PAYTEK Check Recovery Service to handle all of the District’s returned checks.
B. Decals PAYTEK decals must be visible where the check writer can see the District’s policy on returned checks. Spanish and English decals are available upon request. Contact the Internal Finance Specialist to request additional decals. If checks are accepted at your school, be certain to display the PAYTEK decal. If decals are not readily available, a display of the below information is acceptable.
C. Required Information Inform all staff that if checks are accepted the following information must be pre-printed on them:
1. Full Name2. Street Address (No P.O. Box)3. Home Phone Number with area code
Additionally, the person who accepts the check should ask for a second or alternate telephone number. Verify the maker’s identity by comparing their Driver License information with the pre-printed check information.
Questions on specific returned checks can be addressed directly to PAYTEK by telephone or e-mail, as follows:
PAYTEK Client Services (800) 641-9998 General Inquiries: [email protected]
D. Reporting. A report from PAYTEK will be emailed to the Finance Secretary on a monthly basis. This report will notify the school of returned checks so that school personnel can decline to accept further checks from those persons. If the school does not presently receive this report, contact PAYTEK at the email or telephone above.
E. Chargebacks Uncollectible returned checks will be charged back to the school where they originated. These charges will appear on a monthly bank statement. The Finance secretary must complete two steps to record a charged back check. 1. Create a “manual check” in SchoolBooks charging the “Returned Check” account.2. Initiate an IFF-106 Transfer form to move the expense from the Returned Check account to the Activity
Account where the check was originally receipted. If unable to identify that account the Returned Checkaccount will be cleared via a transfer from the General account during the year-end closeout process.
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“Check Acceptance Policy”
Our school district has established the following policy for accepting checks and collecting returned
checks: For a check to be an acceptable form of payment, it must include your current full and accurate
name, address, telephone number, and driver’s license number. When paying by check you authorize the
recovery of unpaid checks and the recovery of the state allowed fee by means of electronic re-
presentment. For assistance please contact PAYTEK at 866-399-4101.
7.1 RETURNED CHECK POLICY
F. Identity Theft
1. Identity theft is the misuse or fraudulent use of an individual’s personal information such as social
security, driver license, and bank account numbers. The Finance Secretary is in possession of personal
information each time a check is accepted.
2. It is the Finance Secretary’s responsibility to safeguard all personal information provided on checks
received, as well as any other information obtained during the conduct of school business. The risk of
theft and liability can be minimized by handling this information with the utmost confidentiality, using
common sense, and following these guidelines:
a. Do not leave paperwork or files in accessible locations.b. Do not leave original documents or facsimiles in all-access copiers.c. Do not use social security numbers as reference or identification numbers.d. Secure all personal data in locked cabinets or drawers. If files are stored electronically, ensure they
can only be accessed by authorized personnel.e. Shred hard copy documents that may contain sensitive data or personal information when they are
no longer needed. Don’t simply throw these kinds of documents in the trash.
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SECTION 8
PURCHASING POLICIES AND PROCEDURES
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Board Policy CH-Local states that all purchase commitments for the District will be made on properly drawn and issued purchase orders. When using Activity Funds, the decision to issue a purchase order through MUNIS or with a Form 124 Purchase Order is driven by two main factors: (Also see pages 98-99 of the Appendix.)
1. Whether or not the Vendor is a 1099 vendor; and2. Whether or not the purchase is from Sam’s, Costco, for vehicle rental, or for travel outside the DFW area.
A. MUNIS Purchase Orders MUNIS Purchase Orders are required for all 1099 Vendors regardless of the amount of purchase or whether using Student, Campus or Agency Funds; for all purchases from Sam’s or Costco (See Sec. 8.8); for travel outside the DFW metro area and for the rental of vehicles for District purposes.
To determine if the vendor is a 1099 vendor:
1. Using the “Vendor Inquiry” option in MUNIS, input the vendor number or type in the name of the vendor(with an * before and after the vendor name). Select the “General” tab. At the bottom center of thescreen is a box labeled “IRS Information.” If the “1099 vendor” box is checked, then the vendor is a 1099vendor and a requisition must be entered in MUNIS for any purchase, regardless of the amount. IE: Youmay not, under any circumstances, write a SchoolBooks check to a 1099 vendor.
2. A MUNIS requisition is not a valid PO until it completes all steps of the approval process and is printed bystaff in the Purchasing Department. After entering the requisition and obtaining the Principal’s approval,the Finance Secretary should receive a “Converted PO” email message sent by MUNIS. If the requisitionreceived all approvals, “PRINTED” will appear at the top of the requisition screen. If it was rejected,check the comments in the vendor sourcing notes for information on any actions needed. Do not givethe requisition number or a copy of the requisition to the vendor. The requisition itself does notrepresent a valid purchase order.
B. IFF-124 Purchase Orders Form 124 Purchase Orders are required for all non-MUNIS purchases of $250 or more and any purchases from a certain vendor that may accumulate to $250 or more throughout the fiscal year from any Activity Fund.
1. Prepare Form 124, obtain the Sponsor’s and Principal’s signatures, then email it to the PurchasingDepartment (email address on the form) for approval. Be sure that your email address is shown correctlyon the PO, as the approved Form 124 will be returned to you via email.
2. When using Form 124 to order fundraiser merchandise that was presold, “Pre-sold FundraisingMerchandise” must be written on the face of the PO (in addition to whatever other description of thegoods is necessary.) Form 124 must be submitted to the Purchasing Department PRIOR to theproduct being ordered. Form 124 requests for any goods or services - including fundraiser orders --after the product has been received or distributed to final customers will not be approved; andadditional steps will be necessary in order to get an invoice paid. See section 8.10 for more information.
3. Form 124 must indicate whether campus, student or agency funds are being used to pay for the purchase.Check one box only.
4. The Finance Secretary will use Form 124A to log all Internal Finance IFF-124 POs.
5. Once Form 124 has been approved, the purchase order must be entered into Schoolbooks. See theDocument Center for detailed instructions on how to enter Form 124 Purchase Orders in Schoolbooks.
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8.1 PROCUREMENT (PURCHASING) POLICY AND PROCEDURES
6. When using Campus Activity Funds, the vendor must be on the bid list on the FWISD purchasing website. Ifusing Student Activity or Agency Funds, the choice of vendors is not restricted to the bid list. However, theymust be listed in MUNIS. For Student or Agency accounts, if the vendor is not listed in MUNIS, the newvendor request process must be followed. Do not process new vendor requests for use by Campus Activityaccounts. Those vendors must respond to a District bid invitation.
7. For Student or Agency accounts, vendors not already in Munis must complete the New Vendor RequestForm and IRS Form W-9 and return them to the school. The Finance Secretary will complete the DistrictNew Vendor Form and fax all three forms to the Purchasing Department at (817) 814-2225. Alternatively,forms may be emailed to Stella Zavala or Diana Simmons in Purchasing.
Remember: NOT A VENDOR IN MUNIS = NO SCHOOLBOOKS CHECK! Remember: 1099 VENDOR = NO SCHOOLBOOKS CHECK!
A. Purchases for goods or services under $250.00 from vendors which are listed in Munis and are not 1099 vendors may be authorized by the Principal without a purchase order or authorization from the Purchasing Department. This applies to purchases from all Activity Funds.
B. Purchase orders are also not required for the following situations:
1. Officials for tournaments and other competitions where the official is paid directly by FWISD but isassigned by a referee association or similar umbrella group. This exception applies only when the schoolis not notified in a timely manner of the names of the people who will officiate the game(s). If thisinformation is available in advance, a PO must be prepared. If a PO was not created, a memo should beattached to invoices or Form 600 indicating the reason why. This exception is not automatically appliedsimply because the vendor falls into this category; but will be granted where reasonable circumstancesexist. Form 600s for these services should be submitted to Accounts Payable for payment.
2. Special arrangements for fire and police protection. Security officers arranged through the Safety &Security Office do not require a PO because they are District staff and are paid through Payroll. However,rather than a payroll transmittal or time card, officers will report their time on a properly completed Form600 approved by the Principal. Submit these forms to Daniel Garcia in the Safety & Security Department,not to Accounts Payable.
3. If security is arranged other than through the Safety & Security Office, as is the case with security at out- of-town locations or in other police jurisdictions, then the payment to the officer(s) should be processedin the same manner as regular independent contractors and the Form 600 is submitted to the AccountsPayable Department, not Safety & Security.
Payment to vendors for purchases through any Activity Fund is determined as follows:
A. MUNIS-generated Purchase Orders: The Accounts Payable Department will process and pay all invoices after receipt of an approved invoice and the PO has been “received on-line”. The “receiving on-line” action must be taken as soon as the goods or services are actually received at the campus. Do not wait for the invoice.
B. Form 124 purchases or purchases from non-1099 vendors that are under $250.00: The school will issue checks through the Activity Fund Account with proper invoices and receiving records. See Disbursement information in Section 9 for further information.
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8.3 PAYMENT TO VENDORS
8.2 CURRENT EXCEPTIONS TO PURCHASE ORDER REQUIREMENTS FOR ACTIVITY FUNDS
The following flowchart illustrates the processes described in Sections 8.1 through 8.3 above.
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A. No credit cards may exist under the school's name. Sam's Club or other buyer’s club membership cards may not be purchased with Activity Funds or budgeted funds. Membership dues for civic organizations may not be paid from Activity Funds.
B. Purchases shall not be made unless sufficient funds are available in the proper Activity Fund account. Vendor payments are to be made within 30 days from the date of acceptable delivery or as otherwise specified by the invoice.
C. In compliance with TEA policy, Activity Funds are considered part of the District-wide purchasing process.
D. Prepayments to independent contractors are not allowed.
Purchases that cost or aggregate to a cost of $50,000 or more in a 12-month period shall require competitive bidding, competitive sealed proposals, an inter-local agreement or confirmation of sole source compliance. Board approval is also required for single purchases greater than $50,000 prior to the purchasing commitment.
When an invoice exceeds the initial purchase order amount by more than 10%, an approval signature must be obtained from the Sponsor, Principal and the Purchasing Department. However, a new PO number will not be issued. If the increase is due to shipping charges, it is not necessary to secure additional approval. All invoices that exceed the price of POs based on bids must receive approval signatures as stated above.
A. There are normally two types of blanket purchase orders: Annual blanket purchase orders and single use blanket purchase orders.
B. Annual blanket purchase orders are established at the beginning of the school year to purchase goods or services throughout the year from one vendor when $250 or more is expected to be disbursed to that vendor within the year. To estimate an amount that may be paid to a particular vendor, consider the amount paid to that vendor in the prior year and increase or decrease accordingly. If, during the year, purchases will exceed the amount of the blanket purchase order, a new purchase order must be created.
C. Blanket purchase orders must be dedicated to a specific activity account. IE: One activity account may not use another account’s purchase order.
D. Blanket POS apply to IFF-124 POs only. No annual blanket purchase orders may be created in Munis. Single use blanket purchase orders for one-time purchases are acceptable for Sam’s and Costco.
E. Blanket POs for food for “staff working lunch meetings” will not be accepted, as agendas must be attached.
For questions concerning other types of blanket purchase orders, contact the Purchasing Department.
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8.7 BLANKET PURCHASE ORDERS
8.6 PURCHASE ORDER INCREASE APPROVAL (INVOICE > PO VALUE)
8.5 COMPETITIVE BIDDING REQUIREMENTS
8.4 OTHER PURCHASING CONSIDERATIONS
A. The Fort Worth Independent School District currently has agreements with Costco Wholesale and Sam’s Club at the following locations:
Sam’s 4400 Bryant Irvin Road Sam’s 600 N Burleson Blvd (Burleson)
Sam’s 6375 NE Loop 820 Sam’s 8351 Anderson Blvd Sam’s 6760 Westworth Sam’s 1740 N FM 157 (Mansfield)
Costco 5300 Overton Ridge Blvd
Follow these procedures for Sam’s and Costco purchases:
1. All purchases must be processed via MUNIS requisitions. Use the school’s Activity Fund 461 budgetnumber on the requisition for purchases that will be paid from Activity Fund accounts. Also include theActivity Fund account name and number on the requisition. Specify the type of Activity Fund. IE:Campus, Student, or Agency.
2. Form 124 Purchase Orders may not be used nor may schools create Activity Fund checks made payable toSam’s or Costo – regardless of amount.
3. Give a concise description of items to be purchased and for what purpose. I.E.: paper goods, plates, cups,napkins, soda, candy, chips, hot dogs, buns, condiments, for Basketball Concession sales on (date.)
4. Total purchases may not exceed the dollar amount shown on Purchase Order or deviate from the type ofitems specified on the purchase order. Each PO is limited to one shopping trip. Multiple purchases ortrips may not be made using the same PO. Only the amount of the actual purchase will be charged to theschool, not the blanket amount for which the PO was created.
5. The Purchasing Department will email the vendor's copy of the PO to the creator of the requisition.
6. Give the vendor copy of the PO to the end user, who will take it to the manager on duty upon entry toSam’s or Costco. Vendor has the required FWISD information on file, including the District tax exemption.
7. Schools may not use Activity or budgeted funds to purchase Sam’s or Costco membership cards.
8. Costco adds a 1.5% administrative fee to purchase orders. Be sure to include this cost in each requisition.
9. Remind the end user not to show his or her personal membership card at the cash register. The onlydocument needed to gain store entry or to check out is the purchase order.
A. Some purchases require prepayment and do not necessarily result in paid receipts for documentation. Refer to the chart below to see what is acceptable as a prepay and the documentation that is required as backup for the issuance of the check.
B. Documentation required for allowable prepays can be scanned and attached via the paper clip function on the Munis requisition (be sure to include a note stating there is an attachment) or the documentation may be faxed to the Purchasing Department at 817-814-2225. Be sure to indicate the Requisition number on the faxed document(s). After the Requisition is converted to a Purchase Order, the end user must create a receiving record (receive on-line) for the Purchase Order which allows the prepaid check to be processed.
29
8.9 PREPAID PURCHASE ORDERS
8.8 PROCEDURES FOR SAM’S AND COSTCO PURCHASES
C. Blanket Purchase Orders entered for prepayment of items normally itemized on a regular Purchase Order will not be approved. This pertains to prepayments to certain vendors that will not accept the District Purchase Orders (i.e.: Garden Ridge and Hobby Lobby). If unsure as to which Purchase Order type to use, contact the Purchasing Department.
D. All prepaid Munis purchase orders must state “Please Prepay” in the body of the description field, not just on message lines. Include the date the check must be ready to be mailed or picked up and whether it should be directed to the Cashier for pickup.
E. Inter-school transfers of money. Each secondary school has been set up in MUNIS as an EFT vendor. This means that payments to middle and high schools should not be made by check, but by EFT (Electronic Funds Transfer.) EFT payments require the creation of a “Prepaid” Munis purchase order. EFTs include tournament fees and sharing of multi-school expenses. The paying school creates a “manual check” in SchoolBooks to record the expense. This may be done at the time the PO is issued or when the item is visible in MUNIS or when the item appears on the monthly bank statement. The receiving school creates an income adjustment in SchoolBooks upon notification of the EFT transfer. Other schools and departments will become EFT vendors as needed.
Type of ReQ/PO Prepay Allowable Required Documents Receipt Needed?
Field Trips Yes (unless event has happened)
Field Trip Request Approval Form
Yes
Grocery/Retail Stores Yes (with itemized RQ/PO)
No Yes
Deposits, Rental, etc. Yes Vendor Information stating a deposit is required
Yes
Conference Registration Yes (if PO is not allowed)
Registration Form No – Form 910 serves as backup
Athletic Entry Fees Yes (unless event has happened)
Entry Fee Request Form No. Athletic Department maintains attendance
Consultants/Speakers/ DJ’s, etc.
No Provide vendor with Form 600 or have the vendor create invoice
No
Subscriptions (News- Papers/Magazine, etc.)
No Vendor must invoice the School or District
No
Membership Fees/Dues Yes Vendor must invoice school or District
No
A. “After-the-fact” means that a service or product has been purchased or delivered prior to the issuance of a Purchase Order. Any invoice received for “after-the-fact” goods or services will require a letter of explanation and approval by a Chief of School Leadership before it may be paid. Refer to the memo on the following page for more information. This requirement also applies to purchases which would have required the use of Form IFF-124 and includes Book Fairs. Purchase commitments made without purchase orders violate Board Policy unless they fall under the $250 cap discussed earlier.
B. The following steps must occur in order to get an “after-the-fact” invoice paid.
1. Copy of letter to Principal of explanation / contrition / apology from staff who was responsible for error.
30
8.10 AFTER-THE-FACT INVOICES
31
1. Copy of letter of concern or reprimand from Principal to staffer (if Principal believes appropriate.)2. Cover letter from Principal to Chief. Principals must explain in this cover letter if item #2 is omitted.3. Original invoice with vendor # and budget # marked OK TO PAY, dated and signed by responsible staff member.
This package should be routed to the Principal’s Director, who will forward to a Chief for approval. Chief will forward to Controller for final approval and payment. There will be no PO created to pay the invoice. And the school will not write a check. AP will pay and the campus will see the payment in Munis and on their 461 monthly statement (if 461.)
A. When requisitions are submitted for bookings of jump houses, climbing walls or any other continuous air flow inflatable rides or devices, the vendor to be booked must send a copy of its certificate of insurance designating Fort Worth ISD as the certificate holder. If the vendor is on bid, this insurance certificate will be on file in the Purchasing Department. Call Purchasing at 817-814-2200 to verify insurance certificate.
B. Certificates of Insurance are also required for the use of a charter bus company that is not on the bid list. For listed vendors in this category, this requirement has already been satisfied.
A. Form IFF-124 will not be accepted for travel or overnight field trips outside of the DFW metro area. Please include hotel(s), meals, park entry fees and registration fees with the 910 that is submitted for travel. A district travel card will be provided for these expenses. Instruct sponsors and other staff to obtain itemized receipts for all travel purchases and to provide them at the time of the 910 reconciliation.
B. Vehicle rentals require a MUNIS generated requisition. Do not write a SchoolBooks check for vehicle rental.
C. Refer to the FWISD Travel Website on the Purchasing Portal for more information regarding travel procedures. And remember that any travel expenses without students is not appropriate to Activity Funds.
A. All contracts, installment contracts and lease agreements must be approved by the school Principal, Senior Staff, Office of Legal Services and the Purchasing Department. No other employees are authorized to enter into or sign any contracts or lease agreements on behalf of the school.
B. A purchase order should be prepared each year of the contract to cover monthly lease and maintenance fees for the fiscal year. IE: July 1 through June 30, unless contracts end prior to June 30.
C. The tables below are guidelines regarding when a contract is necessary. Please note a completed contract with required signatures must be on file prior to issuing a Form 124 request.
D. A department or school may have internal review and approval procedures in addition to the steps described in this presentation. Be mindful of these department-specific procedures when going through the contract development and approval process. Additionally, the contractor name on the summary form must match the name on the requisition and the contract.
E. For vendors that have form(s) which need to be completed prior to a service being performed, the contract process applies. Please complete and include the contract summary form with the vendor’s contract/agreement. This would apply to events such as booking a room or space for proms, homecoming dances, visiting authors, or other services. Never give a vendor a copy of a signed contract until the purchase order has been approved.
32
8.13 CONTRACTS, INSTALLMENT CONTRACTS, LEASE AGREEMENTS
8.12 TRAVEL
8.11 CERTIFICATES OF INSURANCE
Fort Worth Independent School District
Use of Contract Forms
Form 600 – Short Form – Reimbursement to Contractor/Visiting Consultant
Expected Disbursement for
Engagement Typical Engagements Routing Instructions
Up to $3,000
Note: School/Dept. may
elect to use the Form 670 or
680 for these engagements
at its sole discretion.
Motivational Speakers
Music Clinicians
School DJs
UIL Judges
UIL Referees
PRIOR TO ENGAGEMENT
1. District originates Form 600 and enters a RequisitionNumber.
2. District describes engagement.
3. Vendor and District agree on terms of engagement,including rate, and initial in space provided.
AFTER ENGAGEMENT
4. Vendor forwards any original expense receipts forinclusion with Form 600 and signs.
5. District s i g n s a p p r o v i n g h o u r s a n de x p e n s e s a s applicable.
6. District forwards to Accounts Payable, together withrequired receipts, as applicable.
Form 670 – NO STUDENT INVOLVEMENT (3 page contract)
Expected Disbursement for
Engagement Typical Engagements Routing Instructions
Over $3,000 cumulative
value, by vendor, by contract
originator.
Note: Contracts over
$25,000 require the
signature of the
Superintendent, CFO, or
Superintendent’s designee.
Outside Organizations
Professional Consultants
Professional Services
Service Providers
Staff Development Providers
PRIOR TO ENGAGEMENT
1. District describes engagement in standard formcontract.
2. District presents standard form contract to Vendor.
3. District and Vendor agree on statement of work, termand payment rate for service to be provided.
4. Vendor signs.
5. District enters a Requisition to encumber funds.
6. District forwards contract to Legal for review.
7. District signs.
AFTER ENGAGEMENT
8. School/Dept. forwards approved invoices to AccountsPayable for payment AFTER fulfillment of contract
terms.
Form 680 – STUDENT INVOLVEMENT (3 page contract with attachments)
Expected Disbursement for
Engagement Typical Engagements Routing Instructions
Over $3,000 cumulative
value, by vendor, by contract
originator.
Note: Contracts over
$25,000 require the
signature of the
Superintendent, CFO, or
Superintendent’s designee.
Outside Organizations
Professional Consultants
Professional Services
Service Providers
Staff Development Providers
PRIOR TO ENGAGEMENT
2. District describes engagement in standard formcontract.
3. District presents standard form contract to Vendor.
4. District and Vendor agree on statement of work, termand payment rate for service to be provided.
5. Vendor signs.
6. District enters a Purchase Order to encumber funds.
7. District forwards contract to Legal for review.
8. District signs.
AFTER ENGAGEMENT
8. School/Dept. forwards approved invoices to AccountsPayable for payment AFTER fulfillment of contract
terms.
33
CONTRACT DO’S
Do ensure that all the terms and conditions in the written contract are exactly what the department or schoolnegotiated with the service provider.
Do allow a sufficient number of days for processing a contract for signature. Be mindful of the start date ofthe contract. Procurement violations will occur if the contractor begins work without an approved PurchaseOrder and contract with signatures.
Do allow a minimum of 10 business days for the contract to be reviewed and approved for District forms and10 to 15 business days for non-District contract forms.
Do retain a copy of all contract documents routed through the review and approval process for possiblequestions.
CONTRACT DON’TS
Don’t use a professional/consulting service contract to bypass District employment procedures or toaccomplish a job that could be performed by resources within the District.
Don’t instruct the contractor to start work before the contract is fully executed and a Purchase Order hasbeen issued by the Purchasing Department.
Don’t change the description or the scope of work without going through a formal contract amendment.
Don’t direct the contractor to do work that is not specifically described in the contract.
Don’t allow the contractor to continue working after the contract has expired.
Don’t extend the time period of the contract without going through a formal contract amendment.
Don’t allow the contractor to incur any additional costs over the limits set by the contract.
Don’t authorize payment to the contractor for any work not performed satisfactorily.
Don’t sign any contract form prepared by an outside entity before the Chief Legal Counsel has approved thecontract as to form and legal sufficiency.
Don’t give vendor a copy of contract until all approvals have been secured. IE: Principal, Leadership, Legal,Purchasing.
Please refer to the matrix on page 36 for allowable food purchases and their funding sources.
Please refer to the matrix on the following page for funding sources of allowable Student Incentive purchases.
34
8.15 PURCHASE OF STUDENT INCENTIVES
8.14 PURCHASE OF FOOD FOR STAFF AND STUDENTS
Usi
ng
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ncy
86
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ERS
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or
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(af
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ed
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ssar
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.#
SECTION 9
DISBURSEMENTS
37
A. Purchase requirements in accordance with procedures described in Section 8 are outlined in the chart below.
Type of Purchase Order MUNIS Purchase Orders, including purchases from 1099 vendors, Sam’s and Costco purchases, vehicle rentals and travel outside the DFW metro area.
IFF-124 Purchase Orders and purchases under $250 t o vendors not classified as 1099 vendors. Vendor must be listed in Munis.
May the school pay by check? NO The school is not authorized to issue an Activity Fund check for these purchases. Payment will be made through MUNIS by the Accounts Payable Department with an invoice and a receiving record.
YES A school check m a y b e i s s u e d using the Activity Fund accounts in Schoolbooks. An approved invoice and proof of receipt of goods and/or services are requisite.
REMEMBER – VENDOR NOT LISTED IN MUNIS = NO SCHOOLBOOKS CHECK!
B. No expenditure shall be approved by the Principal unless sufficient funds are available in the appropriate Activity Fund account.
1. Vendor payments are to be made within 30 days from the date the goods and/or services were receivedor date of invoice, whichever is later.
2. Vendor pre-payments should not be made other than as necessary for deposits and registrations.
3. Payments must always be made to a specific person, company, or organization. Checks shall not be madepayable to "Cash" or to the school itself.
A. Sponsors must sign original vendor invoices, certifying that prices and extensions are correct and that the merchandise has been received in good order or the services were performed satisfactorily as ordered and invoiced. In the event an original invoice is not obtained, an explanation on a separate document is required.
B. Invoices should specify quantities and unit prices for each item ordered, not merely totals.
C. Invoices and related documents should be presented to the Principal along with the check for signature.
D. It is recommended that each school make use of a "PAID" stamp, such as the example below:
School Name & Number
PO # (If applicable)
Received date
Approved for pymt by
Check #
Date of Check
Date mailed or delivered
Finance Secretary Initials
38
9.2 PAYMENTS MUST BE SUPPORTED BY ORIGINAL INVOICES FROM VENDORS
9.1 DISBURSEMENTS - GENERAL
9.4 REIMBURSEMENTS
One of the following check request forms must be completed prior to issuing a SchoolBooks Check:
Requirements for Issuing a Check Through Schoolbooks and Reconciliation of Advances
Request for Reimbursement
Request for Refund Advance to Employee/Vendor
Payment w/invoice
Documentation Required and Other Rules
1) Form 1042) Original receipt3) May not exceed
$150 for the event4) Principal approval
in advance ofpurchase
1) Form 1082) Proof of payment
in the form ofreceipt, copy of107 Form or account snapshot
1) Form 1032) Max $150 to indivi-
dual or $249.99 w/oPO to vendor
3) Original invoice orreceipt at time ofreconciliation
1) Original invoice under$250 w/o PO
2) $250 or more - Form124 approved by purchasing and original invoice
Example Sponsor purchased scrapbook supplies for club with prior Principal approval.
Student pays for lost textbook but later finds it and returns for refund.
Student field trip. Payment is due to vendor at the time the students arrive.
Sponsor shopped at Party Whse and has invoice. No PO required unless amount exceeds $249.99.
A. Occasionally it is necessary to reimburse an individual for school related expenses. The maximum reimbursement for out-of-pocket expenses is limited to purchases of $150 per event. Event expenses that exceed $150 may not be reimbursed simply because they were split up among the same or different staff. The reimbursement process shall not be used to circumvent normal purchasing procedures.
B. Reimbursements may not be made for unauthorized employee meals, medical treatment, Booster Club expenses, or personal items.
C. Proper documentation consists of an original store register receipt or invoice listing the items purchased and an explanation for the expenditure. A credit card receipt is not acceptable documentation unless it also lists the items purchased. Requests for reimbursement of on-line purchases must be supported by legitimate itemized receipts. A printed page showing something has been added to a shopping cart will not suffice. Reimbursements may not include sales tax or gratuities other than from Faculty Vending or Hospitality Agency Activity Accounts. Receipts must be signed without distorting the information printed thereon. Individuals must submit receipts for reimbursement within 10 days after the date of purchase. Form 104 must be approved in advance of the purchase and finalized upon return of receipt.
D. The business purpose of meal reimbursements must be clearly documented on receipts. Such documentation must include the names of all persons present at the meal, the date, time, and location of the meal, as well as the FWISD purpose of the meal.
E. Relatives of students or employees may not be reimbursed for purchases made on the school's behalf. Only employees or students are eligible. Reimbursement payees do not need to appear in Munis.
A. Advance payments are not recommended and should be used infrequently. An advance issued to an employee may not exceed $150 per event. Advances may be authorized to vendors for purchases under $250
39
9.5 REQUESTS FOR ADVANCE PAYMENT
9.3 REQUIRED DOCUMENTATION FOR DISBURSEMENTS
9.6 REQUESTS FOR REFUND
without a purchase order or for purchases of $250 or more with an approved IFF-124 purchase order. In all cases, checks created in advance of goods or services received require a completed IFF-103.
B. An advance payment may be required when there is no invoice available at the time the request for the expense is initiated for the approval process. Form 103 must be completed by the requestor and submitted to the Principal for approval. If the Principal approves the request, the Finance Secretary will prepare a check payable to the requestor/vendor. No payment for sales tax or gratuity unless from Hospitality Agency acct.
C. The Finance Secretary is responsible for recording the check number, date, and the amount on the Form 103 and then holding the document in a pending file until settlement of the advance. At the time of settlement, the original receipt/invoice, showing the actual amount of the expense should be attached to Form 103. If the advance was more than the expense, the requestor shall return the difference and receive an official receipt from the Finance Secretary. If the advance was less than the expense, the Finance Secretary should prepare a check for the difference and submit it to the Principal for signature along with the reconciled Form 103.
D. Advances should not be made to provide petty cash for fundraisers, although they may be made to provide a change bank for needs such as concession and gate events. Advances should not be made payable to the Principal or the Finance Secretary.
Monetary Limitations Form: IFF-103 Advance
Form: IFF-124 Purchase Order
Employee $150.00 max per event N/A
Vendor (Non1099) Under $250 N/A
Vendor (Non1099) $250 or more
A. Occasionally, refunds may be required for payments previously made. I.E.: Lost books paid then found and returned to the school for refund. Requestors initiate Form 108, Request for Refund. Payees do not need to appear in Munis.
B. The Finance Secretary will present Form 108 and supporting proof of payment to the Principal for approval prior to issuing the check. Proof of previous payment is a copy of the Activity Fund receipt or the 107 Form on which payment was originally made. In the event a receipt is unavailable, a copy of the Activity Fund Snapshot showing the payee and describing the purpose of the payment is acceptable proof.
A. Occasionally, it may be necessary to make multiple refunds due to cancellations of field trips, overcharges on bus transportation, etc. In such cases, a single check for a total may be issued to the Activity Fund sponsor, who will cash the check and distribute the refunds to each student. Form 108 must be completed along with a printed list of students who will receive the refund. Such list must contain language that describes the reason for the refunds and the amount to be refunded to each student. Space by each name should be left for signatures and dates.
B. Each person due a refund shall sign and date the list verifying that he or she received the refund. The Activity Fund sponsor will return the signed refund list and any undistributed refunds to the Finance Secretary who will issue a cash receipt for any money returned. The Finance Secretary shall attach the refund list to the check request form and note the receipt number or Form 107 number that references the original collection of the funds.
40
9.7 MULTIPLE REFUNDS
A. If a Principal, assistant Principal, Finance Secretary or their relative owns a business, they may not conduct business at the school where the Principal, assistant Principal or Finance Secretary is employed.
B. School employees may not accept payment for services performed from a booster club, PTA/PTO or any other outside organization. If a booster club, PTA/PTO or other outside organization intends to pay a school employee for any supplemental services performed, the check must be made payable to the school.
C. Payments to employees for supplemental services may not be made directly from the Activity Fund. All such payments must be processed through the Payroll Office in order to comply with Federal regulations. If it is desired that such payments be paid for from an Activity Fund, the following procedures will be followed:
1. Each individual worked should be paid through payroll using a correct budget number in Fund 461.2. The charge will appear on the bank statement as a reconciling item for Fund 461 so that adjustments can
be made to the Schoolbooks records. The Principal may not authorize the issuance of an Activity Fundcheck made payable to any FWISD employee for compensation purposes.
Personal checks or Activity Fund checks may not be cashed from school cash receipts. Teachers may not substitute a personal check for cash collected from students on Form 107.
A payment which represents a loan or credit to employees, students or any other person is strictly prohibited.
A. There are three circumstances in which a check may need to be voided:
1. A Schoolbooks check that has not been cashed in over 120 days. When this occurs, inform the accountingoffice by submission of Form 129 Stop Payment. (See Document Center/Division of Business &Finance/Accounting/Activity Funds.) Stop payment fees may be assessed through the Activity Fundaccount. Before the check is re-issued the Finance Secretary will investigate why the check has remainedoutstanding and whether a replacement check should be generated.
2. A check has been issued in Schoolbooks for an incorrect amount or incorrect payee.
3. Physical destruction of a check in the printing process or other spoilage of a blank check.
B. All physically voided checks must also be voided in Schoolbooks.
Reference the Document Center/Division of Business & Finance/Accounting/Activity Funds and select Missing Checks for detailed SchoolBooks procedure. The signature space on the check should be removed when we have physical possession of the check and the word “VOID” written across both the face of the check and the check stub. The voided check is then filed in numeric sequence.
41
9.11 VOIDING OF CHECKS
9.10 LOANS
9.9 CASHING OF CHECKS
9.8 SUPPLEMENTAL PAYMENTS TO EMPLOYEES FOR SERVICES
Each month, the Accounting Office will issue monthly activity statements to the schools.
A. Examples of items charged on the statement include Munis PO payments, field trips, work orders, warehouse requisitions, postage, print shop charges, certain payroll costs, and consultants.
B. 461 budget codes vary based upon the type of payment and are deducted from the daily Activity Fund balance. These transactions are in addition to the summary of transactions that were initiated by the campus.
C. A “manual check” for these expenses should be created in Schoolbooks in order to properly balance and reconcile the monthly bank statement. An “adjusting” entry may be necessary for some income or expenses.
See t h e D o c u m e n t C e n t e r /Division o f B u s i n e s s & F i n a n c e /Accounting / Activity Fu n d s /Procedures. Select “Balancing Bank Statement.”
A. Gifts, flowers, donations in the event of deaths, retirement party expenses, faculty meals and other purchases of a personal nature may be made from Faculty Vending or Hospitality Agency Funds. Campus Activity Funds may not be used for these types of purchases. See section 10.
B. Donations to organizations are not eligible expenditures from Campus Activity Funds. State law specifically prohibits any political subdivision of the State to gift public money or things of value to any individual or groups. Student incentives are authorized only as set forth in the schedule illustrated in Section 8.15.
C. Gift cards should never be purchased for employees (from any account.)
A. RAFFLES School districts are not authorized to hold charitable raffles. A raffle is defined as participants buying a chance to win a prize. Board Policy FJ (Legal) states: “The District is not a qualified nonprofit organization for purposes of the Charitable Raffle Enabling Act and shall not sponsor or conduct raffles; I.E., award one or more prizes by chance at a single occasion among a pool or group of persons who paid or promised a thing of value for a ticket that represents a chance to win a prize.” PTAs or Booster Clubs may be qualified to hold such raffles if they meet the requirements of Board policy.
B. CHARITABLE ORGANIZATIONS Board Policy FJ (Local) states: “Students shall be permitted to participate in fund drives (i.e., canned food, clothes, toys) for non-school charitable organizations, nonprofit entities, or relief efforts related to natural disasters (i.e., hurricanes, tornadoes, tsunamis, etc.) as official representatives of their school with the approval of the Principal. Students’ participation shall be on a strictly volunteer basis and shall not disrupt the regular school day. The Principal shall notify central administration of the activity.” Also, see section 1.1.E and section 5.3.
A. See the discussion of scholarships in section 1.1.D.
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9.15 SCHOLARSHIPS
9.14 RAFFLES AND CHARITABLE ORGANIZATIONS
9.13 GIFTS TO EMPLOYEES / STUDENTS
9.12 ACTIVITY ACCOUNT FUND 461 – DISTRICT PAYMENTS ON CAMPUS BEHALF
SECTION 10
FACULTY / HOSPITALITY FUNDS
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Hospitality funds are defined as funds generated by or contributed to solely by the school faculty. They are classified as “agency” funds, meaning that the District does not own them. The faculty group owns and decides how to spend these funds.
A. Hospitality funds are voluntary contributions from faculty members and are generally used for the purpose of conveying expressions of grief and condolence or congratulations and good wishes. How much each faculty member contributes is completely up to them and must be on a voluntary basis. Expenditures from this fund should be controlled by a committee of staff with an elected sponsor. The Hospitality account should always be classified as “Agency Funds” and be numbered beginning with “03” in the SchoolBooks software.
B. Faculty Vending funds are generated by the commissions received from vending machines in the teacher lounge or otherwise situated so as to be accessible only to staff. It is expected that personal items such as retirement gifts or spirit shirts would be purchased from this account. This account must meet the conditions listed below. These account numbers will also begin with “03” in SchoolBooks.
(1) The vending machine(s) is located in the teacher lounge or workroom
(2) The vending machine is not available to the general public or the student body
(3) Funds generated from such vending machines are administered by an elected faculty committee
A. All Faculty and Hospitality fund transactions shall be conducted through the school Activity Fund Account.
B. All procedures governing the receipt and disbursement procedures of Activity Fund monies are applicable to
Faculty and Hospitality Fund transactions.
C. Sales tax may be paid or reimbursed for purchases of non-school related items from these accounts.
D. Hospitality and Faculty Vending funds may not be used to purchase any type of alcoholic beverages.
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10.2 GENERAL OPERATING PROCEDURES
10 .1 DEFINITION OF FACULTY / HOSPITALITY FUNDS
(4) The Principal shall not be the sponsor or the administrator of this type account
SECTION 11
STATE AND LOCAL SALES TAXES
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A. Purchases of equipment and materials by the school for educational or instructional use or for administrative use that are necessary to the educational function of the school; and purchases of goods for resale are exempt from state and local sales taxes.
B. A school must provide the vendor with the FWISD Tax Exemption Certificate or Tax Resale Certificate when claiming tax exemption. (See Document Center/Division of Business & Finance/Accounting/Activity Funds.) If the Principal authorizes staff to make purchases on the school’s behalf, then he/she must provide the T a x Exemption Certificate to staff so that sales tax is not charged or paid. The District will not reimburse staff for sales tax paid on purchases that are exempt from sales tax.
C. The Fort Worth Independent School District State Identification Number may not be utilized by any other organization to claim exemption from sales taxes. This includes PTAs and Booster Clubs. See section 16 for further information on PTAs and Booster Clubs.
While the FWISD and its schools are exempt from paying State of Texas sales tax on items the schools purchase, we are not exempt from acting as a tax collecting entity for things that we sell. When schools sell taxable items, they must collect and periodically report and pay to the State the sales tax.
A. The sales tax rate is set by the State Comptroller and local municipalities and is subject to change. It is presently 8.25% (state and local.) Form IFF-105, Quarterly Sales Tax Report, is used to report taxable sales.
B. When imposing sales tax, the school has the option of: 1. Adding the tax to the selling price of the item.2. Setting and stating the price of the item so as to include the tax in the selling price (recommended.)
C. Schoolbooks provides an option to set aside the sales tax at the time of receipting. Selecting the “tax” box will place the appropriate sales tax amount into the “Sales Tax” Activity Fund account. Failure to check this box for taxable sales will require a manual transfer using form IFF-106. Finance Secretaries must use the sales tax box option for taxable sales. Transfers should be required only for inadvertent omissions. See IFF-105 for manual sales tax calculation formula.
D. Form IFF-105 is due quarterly on or before the 6th day of the month following the end of the quarter even if sales tax is zero. Schools will see the sales tax charges at the end of the quarter on the next monthly activity statement.
E. The Accounting Office is responsible for transmitting to the State Comptroller’s Office all sales tax collections reported on Forms 105.
F. Exception for certain fundraising sales -- For Book Fairs and many types of catalog sales the school acts as a representative of the fundraising company. In most cases, the companies have already included the sales tax in their retail prices and we would not collect additional tax. In other cases, the customer is afforded a space at the end of the order form to add the appropriate sales tax. The vendor is responsible for submitting the sales tax to the state and the school will not report taxable sales for these transactions. The vendor may show the sales tax on our invoice -- not as a tax we’re paying, but as a “pass-through” of taxes collected from customers. Do not checkmark the sales tax box in these cases.
G. Food that schools sell as a fundraiser is non-taxable. IE: Candy bars and popcorn. Generally, only “prepared” food is taxable (as when you dine out.)
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11.2 COLLECTION AND REMITTANCE OF SALES TAX
11.1 TAXABLE STATUS OF PURCHASES
The following tables display the types of sales that are taxable and those that are non-taxable: TAXABLE SALES
Agenda books Magazines – subscriptions less than six months
Agricultural sales Magazines - when sold individually
Art - supplies and works of art Musical supplies - recorders, reeds
Artistic - CDs, tapes, videos Parts - career & technology classes (not to include products used in cosmetology)
Athletic - equipment and uniforms Parts - upholstery
Auction items sold PE - uniforms, supplies Automotive - parts and supplies Pennants
Band - equipment, supplies, patches, badges, uniform sales or rentals
Pictures - school, group (if school is the seller)
Book covers Plants - holiday greenery and poinsettias
Books - workbooks, vocabulary, library, author (when we are the seller)
Rentals - equipment of any kind
Brochure items Rentals - uniforms of any kind, towels
Calculators Repairs to tangible personal property (i.e., computer repair)
Calendars Rings and other school jewelry
Candles Rummage, yard, and garage sales
Car - painting, pin striping Safety supplies
Clothing - school, club, class, spirit School publications - athletic programs, posters
Computer - supplies, mouse pads School publications - brochures
Cosmetology products sold to customers School magazines (unless > 6 month subscription)
Cups - glass, plastic, paper School publications - newsletters, newspapers
Decals School publications - reading books
Directories - student, faculty School publications - sheet music, hymnals
Drafting – supplies School publications - yearbooks
Family and Consumer Science - supplies and sewing kits School store - all items (except food)
Fees - copies, printing, laminating Science - science kits, boards, supplies
Flowers - roses, carnations, arrangements Spirit items
Greeting Cards Stadium seats
Handicrafts Stationery
Horticulture items Supplies – any sold to students
Hygiene supplies Uniforms - any type to include PE, dance team, drill team, cheerleaders, athletic, club shirts
Identification cards – when they are sold to entire student body (not just the fine for a lost ID card)
Vending -- pencils and other non-edible supplies when the school
services the machine
Locks – sales and rentals Woodworking crafts -- entire sale to include parts and labor
Lumber Yard signs
Merchandise, tangible personal property
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11.3 TAXABLE / NON-TAXABLE SALES
NON-TAXABLE SALES
Ad sales - in yearbooks, athletic programs, newspapers, posters
Admission – athletic, dances, dance performances, drama and musical performances
Admission – summer camps, clinics, workshops, project graduation
Admission – banquet fees
Admission - bids, prom, homecoming
Admission - tournament fees, academic competition fees
Cosmetology services (Products sold to customers are taxable)
Discount / Entertainment cards and books
Facility rentals
Food items sold during fundraisers (including annual plants and seeds that produce food for human consumption)
Labor - automotive, upholstery classes (parts are taxable)
Magazine subscriptions greater than six months Newspapers
Parking permits
Services - car wash, cleaning
A. School sponsored trips and meals purchased by the school for athletic teams, bands, etc., are exempt from sales tax. In order for the meals to be exempt, the school must pay for the meals and provide the eating establishment with an exemption certificate. Individual members of athletic teams, bands, etc. may not claim exemption from sales tax on the meals they personally purchase even if they are on a school authorized trip.
B. An exemption from the state Hotel Occupancy Tax may be claimed if the school contracts and pays for the accommodation and furnishes an exemption certificate.
A. The State of Texas permits two one-day tax-free sales of otherwise taxable merchandise each calendar year (January through December) for each school and each educational organization (Bona Fide Chapter) within the school. One-day means that the sale does not exceed a 24-hour period. However, tax-free orders for merchandise may be taken for more than one day, so long as the merchandise is all delivered on the same day and the money has been collected in advance of that delivery date. For example, each school may elect to treat the delivery of yearbooks on a single day as one of its two tax-free sales. If two or more organizations hold a combined tax-free sale, then only one of these organizations is eligible for an additional tax-free sale during the calendar year.
B. A bona fide chapter is defined as a student group that is organized for some business or activity. A student group that is recognized by the school and is organized by electing officers (not just participatory captains), holds meetings, and conducts business is a bona fide chapter and qualifies for the tax-free sales. Student Activity accounts qualify because the students make the financial decisions and the school simply holds their money “in trust”. Groups that meet for classroom instruction and team sports are not bona fide chapters and do not qualify for the tax-free day sales. Campus Activity accounts do not qualify unless the Principal
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11.4 TAX-FREE SALES
designates one of the school’s two events to be conducted from a certain Campus Activity account (as in Yearbooks.)
C. A permanent record of the type merchandise sold, total sales, and beginning and ending time period of the sale, signed by both the Principal and Finance Secretary, must be maintained by each school and kept available for audit.
1. Form IFF-117 must be submitted to the Principal for approval prior to a tax-free sale.
2. This form must be maintained with the Activity Fund records.
3. A copy of this form must be sent to Accounting with Form IFF-105 for the quarter that money wascollected. If IFF-117 was not completed, sales tax is due and must be reported. An IFF-117 may coversales that are receipted in more than one reporting quarter.
4. Forms are available in Document Center/Division of Business & Finance/Accounting/Activity Funds/Forms.
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SECTION 12
FUNDRAISING
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A. Generally, funds raised by students must be expended for the benefit of the students in the organization that conducted the fundraiser or as the organization chooses to spend those funds.
B. All Sales / Fundraisers must be approved in advance by the Principal. IFF-116 is the mechanism by which the Principal indicates approval of activities that involve the collection of money from students.
C. If a fundraiser or sale will be conducted in the name of the school, IFF-116, Fundraising / Sales Activity Application, must be completed prior to the event taking place. All Forms IFF-116 will be logged on Form IFF- 116A, Log of IFF-116 School Fundraisers. A 107 Form should not be issued to a sponsor (nor should the Finance Secretary accept payments) before the IFF-116 application is approved by the Principal. The application section of the form provides information about the project that will aid the Principal in evaluating the request. The fundraiser recap provides the financial results of the project for the sponsor’s and Principal’s review.
D. Each fundraiser will be assigned a unique event number by the Finance Secretary. This sequential number will be recorded on both the IFF-116 form and the IFF-116A Log. Begin a new numbering sequence each year.
E. It is recommended that school carnivals be managed by a PTA/PTO. However, in the event there is no PTA/PTO or the organization declines to manage the carnival, it may be managed though the campus Activity Fund. In this event, the IFF-116 would be required.
F. It is recommended that schools, organizations and sponsors consider fundraisers and sales that require preorders and prepayment, thus minimizing the risks of excess merchandise carry-over and lost profits.
G. Contracts or Agreements with the fundraising company that obligate the district in any manner (other than payment for goods ordered) must be submitted to Leadership and Legal for review and approval prior to commencement of the fundraiser.
H. Sponsors must complete the recap section at the conclusion of the fundraiser or sale and explain significant differences between expected income and actual income. They must also account for all inventory received. The Principal should review the reasonableness of explanations for inventory giveaways, overages and losses. The Principal must review and sign the completed Form 116.
I. The value of sales incentives must be carefully monitored by the Principal and should never exceed 2% of gross sales.
J. The Finance Secretary may not be the sponsor for a sale/fundraiser.
K. The Finance Secretary shall maintain all fundraising forms with the financial records. Whether approved or not, every IFF-116 issued to sponsors must be retained as permanent school records.
L. If an error is made while completing Form 116, it should be voided by writing "VOID" across the form and a new form completed. Voided forms, along with those that have been disapproved, must be retained for audit review.
M. IFF-116 forms are not required for ordinary student payments such as student debt, parking permits, cell phone fines, replacement ID and other District-authorized fees. See the Chiefs’ annual memos that set student fees and replacement charges. IFF-116 forms are not required for District initiated drives such as M.A.C.E or UNCF.
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12.1 FUNDRAISING / SALES PROCEDURES
12.2 FUNDRAISER / SALES GUIDELINES
Fundraiser Guide
When to initiate Fundraiser / Sale IFF-116?
A fundraiser/sale may not begin and merchandise may not be ordered until Form 116 has been approved by the Principal.
Is a Purchase Order required for
the sale/fundraiser? Reference
Section 8 for detailed purchasing
guidelines. What type of Purchase
Order?
FORM IFF-124 Used for non-1099 vendors. Generally must be prepared prior to commencement of fundraiser.
MUNIS Purchase Order Used for 1099 vendors. Must be processed prior to start of fundraiser.
Sales Tax/Reference Section 11 for
detailed sales tax instructions.
Determine if the fundraiser/sale is taxable or if it can qualify as a tax-free
sale. Section 11.4 defines the criteria a student organization must meet to
qualify for a tax-free sale.
Receipting Procedures If teachers/sponsors will be collecting funds from the students, Form 107 must be used. Do not issue prior to FR approval.
Disbursement Procedures School will issue payment with an Activity Fund check and the following backup:
(1) approved Form 124 (2) receiving record(s) (3) invoice
Accounts Payable Department will issue payment with the following backup:
(1) Approved Invoice (2) Received online in MUNIS
Fundraiser Form 116 Recap At fundraiser conclusion, the Fundraising Recap section on Form 116 will be completed by the sponsor within ten business days of the latter of the ending date of the sale or receipt of the final invoice. An account snapshot (a Schoolbooks generated report) shall be generated to show money receipted and disbursed for the fundraiser. The Finance Secretary will verify the completion of the recap by signing the bottom portion of the form that reflects sales and disbursements for the fundraiser/sale.
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SECTION 13
TRANSFER OF FUNDS BETWEEN ACTIVITY FUND ACCOUNTS
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If a transfer between Activity accounts within SchoolBooks becomes necessary, the transfer shall be initiated by completing Form 106, Request for Internal Transfer of Funds. Required approval signatures from the Principal and Sponsor must be obtained prior to making the transfer. Form 106 shall be maintained with the Activity Fund records.
A. An activity account is defined as “dormant” when there is an account balance and there has been no activity in the account for a period of three years or more. “Activity” means income, expense or transfers. When there is not a closely related account or in the absence of direction from the officers of the dormant student activity account, dormant account balances shall be transferred to the General Activity Account to benefit all students.
B. Closely Related Accounts. Good judgement must prevail. But examples of “closely-related” accounts are: The senior class giving leftover funds to the junior class or the Spanish Club giving leftover funds to the Latin Club.
C. Inactive accounts (other than those required by the District) with no balances may be deleted if SchoolBooks will permit it. If there was activity during the current year, the software will not permit this.
Occasionally, one account will compensate another for goods purchased or services performed. In such instances a transfer of funds shall be made between accounts in lieu of issuing an Activity Fund check. A transfer of Student Activity Funds may not be made for any purpose other than for those goods or services which directly benefit that group. If the direct benefit to an organization is unclear, a memo explaining how the transfer benefits the student organization must be attached to the transfer request.
It is illegal and strictly forbidden for a school or school district to make a “gift of public funds”. This means that “Campus” activity accounts may not make contributions or donations to any organization, no matter how worthy the cause. Thus, transfers that are strictly “donations” from one campus account may not be made to any other account or organization. “Agency” accounts whose numbers begin with 03-05 must be used for the purpose of raising funds for and making contributions to humanitarian or disaster relief causes or for scholarships.
Record the transfer number on the completed Form 106. Maintain this form and the completed transfer journal with other Activity Fund records.
See Document Center/Division of Business & Finance/Accounting/Activity Funds for Print Screen instructions on how to complete a transfer in Schoolbooks.
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13.4 PROCEDURES FOR SCHOOLBOOKS TRANSFERS
13.3 TRANSFERS FOR THE PURPOSE OF PAYMENT OR CONTRIBUTION
13.2 DORMANT ACCOUNTS
13.1 DOCUMENTATION OF TRANSFERS
SECTION 14
SPECIAL DESIGNATED
CLASSES / TUITION
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A. All funds collected at the school site for tuition will be receipted and deposited into the school’s Campus Activity account named TUITION. A report will be sent to the school on a monthly basis from Student Records verifying the amount owed by the student/parent.
B. The tuition deposited into the Activity Fund account will be remitted to the District using a Munis requisition and naming the Student Records Department as the vendor. Attach Form IFF-102, Principal’s Report of Monthly Tuition, by the end of the month in which the funds were received.
C. Procedures for Refunding Tuition Payments: The school should forward a parent’s request for refund to the Student Records Department for verification of the amount to be refunded. Ensure that a correct mailing address is listed. The school is not to issue a refund of tuition. All refunds are to be requested from the Coordinator of Student Records. Upon approval, the refund request will be forwarded to the Accounting Department so that a check can be prepared by the Accounts Payable Department.
The Finance Secretary will collect and receipt funds for special designated classes as follows:
A. Set up a separate Campus Activity Fund account, i.e. Plato, Cram. See Document Center/Division of Business & Finance/Accounting/Activity Funds and select SB Accounts – Create or Modify.
B. Students registering for the program will be directed to the Finance Secretary to pay the registration fees. An official Activity Fund receipt will be issued. Note: Payment of tuition must be by cashier’s check, money order, or cash. No checks will be accepted.
C. When registration is completed, a request from the appropriate department will be sent to the school requesting remittance to the District of the total collected. Print an account snapshot to verify this invoice. These payments will be made via a MUNIS requisition naming FWISD as the vendor. Note the budget number given by the department in the body of the requisition so the funds will be credited to the proper account.
D. Request for refund of summer school registration: Refund form will be obtained through the Summer School Principal. The procedures and form will be updated annually through collaboration with the Accounting Department and Summer School Advisor.
See Document Center/Division of Business & Finance/Accounting/Activity Funds and select Summer Conditioning Procedures.
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14.3 SUMMER CONDITIONING PROGRAM
14.2 SPECIAL DESIGNATED CLASSES
14.1 TUITION PROCEDURES
SECTION 15
YEAR END PROCEDURES
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A. CLOSING PROCEDURES Activity Fund Finance records must be closed as of June 30 annually. This means that all activity conducted through June 30 must be included in the records turned in to the Accounting Department. A year-end check list will be sent to each campus in May regarding year-end requirements and deadlines.
B. GENERAL PROCEDURES 1. All schools will complete the May bank reconciliation on deadline and before June 30th.2. All schools will complete the 2nd quarter Sales Tax Report as of June 30th.3. The YE checklist and all required YE close documents will be hand delivered to the Accounting office
according to the timetable established each spring.4. June statements will be produced over the summer and distributed in early August.5. June reconciliations will be completed by the August deadline printed on the statements.6. Upon return in August, continue to operate in SchoolBooks as normal. July and August transactions and
supporting documents will become a part of the new year’s records.7. After the June bank reconciliations have been received the Accounting office will send each school
instructions to “Close out the Year” in SchoolBooks. Closeout effective as of June 30.
C. NEGATIVE ACCOUNT BALANCES There should be no negative activity account balances. If, however, an unforeseen event caused a negative balance to occur in an activity account during the school year, you must clear it prior to June
30th. All activity accounts must have a positive balance as of July 1st. Contact the Internal Finance Specialist for assistance.
D. AUDITS 1. All records should be kept current, in good order, and available for special audits at any time. These
audits will be conducted as needed by the Internal Audit Department.2. Internal Audit comments/recommendations depend on whether the Campus/Student Activity Funds
accounting practices are in accordance with this manual, generally accepted accounting principles, andDistrict policies and procedures.
3. If recommendations are identified as a result of an Internal Audit, management responses will be requiredby the deadline specified by the Internal Audit Department.
E. RECORD RETENTION 1. Activity Fund records must be retained for five years. After June 30th of each year, the Activity Fund
financial records from the 6th year back should be destroyed. Because some of these records may contain sensitive or personal information, they should be shredded, not just discarded.
2. Example: in July of 2017, the records for school year 2012-2013 may be destroyed.
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15.1 YEAR-END PROCEDURES
SECTION 16
BOOSTER CLUBS AND PTAs/PTOs
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Board Policy GE (Local) states:
"Booster Clubs and PTA/PTOs shall establish their own charters, by-laws and the like, which shall be approved by the respective school Principals. No activities other than those necessary to form and organize the club or association shall be permitted until such charters and bylaws have been adopted and approved. The organizations shall be responsible for filing tax-exempt/nonprofit organization status and submitting any required tax payments and/or reports. Booster Clubs and PTA/PTOs are not authorized to use the District’s tax identification number.” Therefore, these organizations must contact the State Comptroller's Office for issuance of a tax identification (ID) number. Such organizations may not represent themselves as agents of Fort Worth ISD.
In order to comply with the above policy and be recognized by the campus, all Booster Clubs and PTA/PTOs must register with the school and obtain the Principal’s approval by completing Form 121, Booster Club/PTA Registration Form and complying with the requirements as stated on this form.
Board Policy also states that “the organization shall maintain its own bank account, issue its own checks, and maintain its own financial records. District administrators shall not serve as club officers or sign financial obligations or checks for the organization at any District school. Teachers and other District employees, other than school administrators, may serve as officers of parent organizations at their campus or at other campuses. However, full-time and part-time employees of the District shall not:
1. Serve as treasurer of the organization;2. Sign checks on the organization’s account; or3. Sign financial obligations for the organization.”
“School personnel shall only act as a conduit for funds collected on behalf of such an organization. School personnel shall forward collections to the school’s office to be secured upon collection. All collections shall be removed from the school’s office by the organization on a daily basis. Booster clubs and PTA/PTOs shall not leave collections at the school overnight. A repeat violation of this policy within the same fiscal year shall result in the club or organization forfeiting the privilege of collecting funds at the school site.”
“Any activity organized by the booster club/PTA/PTO to be held on school property shall require approval from the Principal.” Therefore, in order to comply with this policy, all Booster Clubs and PTA/PTOs must obtain the Principal’s approval before holding a fundraiser by completing Form 122, Booster Club/PTA Fundraiser Application Form, at least two weeks prior to the start of the fundraiser. This form is not be confused with Form 116, Fundraising/Sales Activity Application.
PTAs and Booster organizations may not be organized as an individual “DBA” (doing business as) the PTA or club. The organization bank account and accounts with the IRS or Texas Comptroller must follow the same requirement.
Activity Funds may not be used to purchase merchandise to be given to any booster club, PTA/PTO, or other such organization. School employees (such as coaches or sponsors) may not accept a "petty cash" fund or miscellaneous funds to be used at his or her discretion from any organization. School employees may not accept booster club or PTA/PTO checks made payable to the employee. All checks must be made payable to the school. Monies generated from school fund-raisers may not be given to booster clubs or any other such organizations.
University Interscholastic League (UIL) Guidelines as they relate to Booster Club and the TEA-UIL Side by Side reference manual should be reviewed and may be located at the following website: http://www.uiltexas.org/policy/tea-uil-side-by-side. Contact the athletic department with any additional questions. Sanctions can be severe when these rules are breached.
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16.1 BOOSTER CLUBS AND PTA/PTOs
SECTION 17
MISCELLANEOUS
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A. COMPLIANCE Prior to soliciting grant funds, the school must comply with board policy CDC (Local), which states:
“Before submitting any grant application, the department seeking the grant shall confer with the grants and development department, as well as the appropriate Chief or Deputy Superintendent, to ensure that the grant is consistent with the District’s strategic plan, goals, and objectives.”
B. DONATIONS (INCOMING) The campus must notify the Department of Community and Strategic Partnerships of all donations, monetary or otherwise, regardless of the amount. If the amount awarded is $10,000 or less and made payable to the campus, it may be maintained through a school Campus Activity account. If the amount awarded i s greater than $10,000, it must be set up as a Special Revenue Fund through the Budget Department.
1. A donation check greater than $10,000 is to be brought to the Budget Department, along with anydocumentation about the donation/grant. The Budget Department will set up the fund and funds canthen be accessed through Munis requisitions.
2. Donations to the school of $10,000 or less may be receipted at the school into an Activity Fund account.3. At the time the receipt is issued through SchoolBooks the Finance Secretary will utilize the category code
in Schoolbooks. Select the DONATION category.4. Form 110 must be completed at the Campus and provided to the donor. Do not send a copy of form 110
to the CSP Department.5. The Category Detail Report must be submitted to the Department of Community and Strategic
Partnerships by the 5th working day of each month. Email this report to [email protected] or faxa copy to 817-814-2965. NOTE: If your campus does NOT receive any donations during the month, pleasemark zero (0) on the Category Detail Report and send to the Department of Community and StrategicPartnerships. Zero reports are required. To ensure that your school receives credit for the report, be sureto include the school name, date and the Principal's signature.
6. A report of all in-kind contributions (non-monetary) should also be sent to The Department of Communityand Strategic Partnerships by the 5th working day of each month. In-kind contributions are goods orservices contributed for the benefit of the school or District. Examples of in-kind gifts include: schoolsupplies, uniforms, student incentives, teacher appreciation meals, gift cards, etc. The In KindContribution Report form is available In the Document Center/Division of Business &Finance/Accounting/Activity Funds. You must list the item(s) contributed, who made the contribution andthe value. The monthly report should be submitted to [email protected] or faxed to817.814.2965. Like the Category Report, zero in-kind reports are also required.
7. Donations may be “restricted” or “unrestricted”. Unrestricted donations to the school may be placed intoa generic “donations” account or into the “general” activity account. Restricted donations must be placedinto an account specifically for that particular organization or function. IE: If a donation specifies that it isfor library use, in should be receipted into a Library Campus Activity account. If it specifies that it is forthe football program, it should be receipted into a Campus Football Activity account. Donations made toa Faculty Agency account must clearly specify that the money is intended for personal use of the teachers.Examples are the voluntary contributions that staff make to the Hospitality Faculty account or outsidecontributions where the donor has specified they are for a specific personal use such as a “faculty holidaydinner”. Donations that state they are for “teacher use” are presumed to be for the use of teachers topurchase classroom supplies and are not considered to be “agency” Hospitality funds. Restricteddonations should generally not be receipted into a Student activity account. Student accounts are “club”accounts where funds are raised by and spent by students.
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17.1 GRANTS AND CONTRIBUTIONS
C. DONATIONS OR CONTRIBUTIONS (OUTGOING)
1. Refer to Section 5.3 for information on cash management procedures for fundraising charity drives.2. It is illegal and strictly forbidden for a school or school district to make a “gift of public funds”. This means
that “Campus” activity accounts may not make contributions or donations to any organization, no matter how worthy the cause. “Agency” accounts whose numbers do not begin with 01 must be used for the purpose of raising funds for and making contributions to humanitarian or disaster relief causes.
A. Record all gift cards received by the school on Form 130, available in the Document Center. The Finance Secretary should maintain possession of any gift cards received by the school and check them out to staff as directed by the Principal. Track one gift card per IFF-130 unless multiple low value cards were given to the school and intended as gifts one per student. In this case, list multiple cards on one sheet and to whom given.
B. Staff must sign and return all receipts to the Finance Secretary within ten days of checking out the card.
C. Sales Tax must not be paid on purchases using gift cards. Give a copy of the tax exempt form to staff at the same time they receive the card.
D. Report donated gift cards on the monthly “in-kind” report to CSP.
A. It is imperative that all staff having access to personal information on employees, students, and others be careful not to leave documents unattended on their desks or other accessible areas. Precautions should be taken to keep the personal information of any person safe and private. When leaving your work area, be certain that there are no documents containing this type of information open or available for public view.
B. Ways to maintain the privacy of employee/student personal information:
1. Time cards and other payroll documents should be kept in a drawer and not on the desktop.2. Students’ records should be kept out of view at all times. This includes report cards,
transcripts, emergency information, etc.3. Maintain school registration information and other student files in a secure area.4. Only the Secretary responsible for payroll should have access to employees’ time cards and other payroll
documents.5. Documents that contain personal information should be shredded when no longer needed. I.E. Social
security number, driver license number and date of birth.
A. No more than three people should have the safe combination. These employees are usually the Principal, Assistant Principal, and the Finance Secretary. A change of combination is required when any one of these individuals leave employment at the campus.
B. A work order will be initiated by the campus to Department 930 for all safe combination changes and repairs. A reimbursable work order will be required for safe replacement. The replacement safe model and type will be determined by the Maintenance Department.
63
17.5 RENTAL OF ATHLETIC FIELDS AND GYMS – SECONDARY SCHOOLS
17.4 SAFE COMBINATION / REPAIR / REPLACEMENT
17.3 SAFEGUARDING PERSONAL INFORMATION OF EMPLOYEES / STUDENTS
17.2 DONATED GIFT CARDS
Contracts are required! Rental procedures for secondary athletic fields and gyms are at Document Center/Division of Business & Finance/Accounting/Department/ Documents. The rental of classrooms, libraries, cafeterias, auditoriums and parking lots at all campuses must be referred to Candice Coulson in the Accounting Department.
In the event that a loss occurs, the Principal will complete Form 920 (located in the DOCUMENT CTR/MGT & BUDGET/BUDGET DOCS/HELPFUL RESOURCES) within two (2) days of the occurrence or first knowledge of the occurrence. A copy of the form shall also be provided to the following departments:
Campus Police Liaison Officer;
Budget Department;
Internal Audit Department;
Office of Professional Standards (only if incident involves a District employee).If a student is suspected of theft or damage to school properties, reference the Student Code of Conduct. Go to the FWISD web site. Select the PARENTS tab, then select GENERAL SCHOOL INFORMATION.
A. RESPONSIBILITY If a student vandalizes school property, both disciplinary action and financial restitution may be levied by school officials. Both student and parent will be held responsible for the charges involved in the replacement or the repairs.
1. It is a parent’s responsibility to seek financial restitution for their student’s vandalized property -- eitherprivately or through the appropriate law enforcement agency.
2. If property belonging to an employee is vandalized, the employee may seek financial restitution from thestudent or his/her family.
B. PROCEDURES Receipt restitution payments into the mandatory Campus Activity Fund account named “Restitution.” The funds will then either be forwarded to the District via a Munis requisition (if option #1 below applies); or If the criteria meet option #2, the campus will retain the funds in the account and use them to pay the cost of the replaced items.
1. The damage was repaired or item replaced by the District’s Maintenance Department. In this case, the fundscollected will be remitted to the District by the end of the month in which it was received. Use Form 111 andattach to a Munis requisition that names FWISD as the vendor.
2. The damage was repaired or the item replaced by the school. In this case, the money received will beretained by the campus to cover the expenses. However, if the campus chooses to replace or repair thedamaged property on its own, District guidelines for repairs or replacement of such property must befollowed. Example: A wall was vandalized and the campus staff would like to purchase the paint to repair theproperty. District Maintenance would need to be contacted to determine if the request is allowable.
A. The forms section which follows should be used for example and reference only. B. Visit the Activity Fund Forms folder in the Document Center for current versions of each form. We suggest
saving the most frequently used forms in a folder on your computer, updating them at the beginning of each school year.
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17.8 ACTIVITY FUND FORMS
17.7 RESTITUTION
17.6 REPORT OF THEFT OR LOSS
SECTION 18
ACTIVITY FUNDS FORMS
65
IFF-101 Rev. 7/2016
Troubleshooting Accounting Department
Tips for Balancing Bank Statements YES NO
1. Create a new Daily Backup of Schoolbooks before beginning bank reconciliation.
2. Verify that the beginning balance in the reconciliation screen in Schoolbooks andon the bank statement match. If not, contact the IF Specialist for assistance. Ifcorrect, proceed to the next step.
3. The ending balances in the reconciliation screen in Schoolbooks and on the bankstatement should match. If not, return to the previous screen and enter thecorrect amount . Statement date -- Did you enter last day of month?
4. With the exception of deposits made the last day of the month, are there anyoutstanding deposits that have not cleared the bank for the period beingreconciled? If so, notify the IF Specialist via email.
5. Verify Deposits• Add all deposit entries in the bank statement and compare against the total
amount of cleared deposits in the reconciliation screen in Schoolbooks.• If total amount does not match, verify all deposits shown in the bank
statement were properly cleared in Schoolbooks.
6. Verify checks and 461 transactions• Add all check and other 461 transactions on the bank statement and
compare against the total amount of cleared checks/charges in thereconciliation screen in Schoolbooks.
• If total amount does not match, verify all checks cleared properlyand that all 461 adjustments were recorded accurately in Schoolbooks.
7. In Schoolbooks, do the calculated bank balance and the ending balance agree?(both figures will appear in green). If so, proceed to the next step. Remember toclick “Finish” only after the bank reconciliation report has been printed. Ifbalance amounts do not match, contact the IF Specialist in the AccountingDepartment.
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COPY
Principal’s Report of Monthly TuitionDue to Fort Worth ISD Student Records Division -- Munis Vendor #23807
For the month of , 20
School Name School Number:
Paid by Munis PO # _______________________ Date: ________________
Principal’s Name Principal’s Signature
Account Name Fund Func Obj Sub-Obj Loc Prog/ Intent Owner
Future Use Amount
Tuition-Regular 199 00 5739 00 xxx 00 000 000000 $
00 5739 00 xxx 00 000 000000 $ Tuition-PreKinder 199
Tuition-Out of District 199 00 5739 00 xxx 00 000 000000 $
Total
IFF-102 Rev. 7/2016
COPY
67
IFF-103 Rev. 7/2016
Request for Advance
School Name: School #:
Requestor Information:
Check Payable to:
Activity Fund Account Name:
Student Officer Name Student Officer Signature Date
Sponsor Name Sponsor Signature
By signing this, I understand that all invoices or receipts that support the actual amount of expense related to this advance are to be submitted to the school’s Finance Secretary no later than 10 days from the issuance of the check. At that time, I will return any unused funds and obtain a receipt for them, or I will receive a check for any nominal amount by which expenses exceeded the advance.
Office Use Activity Fund Account Balance Activity Fund Purchase Order #
(If applicable)
Comments: __________________________________________________________________________
Approved Denied Principal Signature Date
Check # :Check Date:
or SB Check # Date Issued
___________________________________________________
Date
Date Received:
Initials
Yes
Amount requested for individual employee may not exceed $150; for a vendor advance, the amount may not be processed for $250 or greater without the approval of Activity Fund Purchase Order IFF-124. !!Caution!! All vendors must be listed in MUNIS and without the 1099 designation.
Purpose:
ReconciliationReceipt Attached Difference accounted by:
SB Receipt #
Today's dateFinance Secretary Signature
___________
Submitted by:
Date:
Amount:
Amount:Date Mailed or picked up:
COPY
68
Log of AdvancesSchool Name School Number
Date of Request Amount Requested Check NumberRequestor(print name) Date Check Issued Date Reconciled
IFF-103A Rev 7/2016
COPY
69
Request for Reimbursement
A request for reimbursement must be submitted and approved PRIOR to purchase. Reimbursements should be limited to emergency needs and receipts must be returned to Finance Secretary within ten (10) business days of purchase.
School Name: School Number:
Requestor Information:
Date of Request Requestor’s Printed Name
Purpose of purchase:___________
Approval of Purchase:
_______________________________________ ___________________________ Student Officer Signature (If applicable) Date
________________________________________ ___________________________ Sponsor’s Signature (If not Principal) Date
________________________________________ ____________________________ Principal’s Signature Date
Finance Secretary:
Receipt Attached: Date on Receipt: __________________Amount on Receipt: _______________
Date received in office: ____________Amount issued: __________________SchoolBooks Ck #: _________________
_____________________________________________ Finance Secretary Signature
EST Amount of purchase: __________ Activity Fund Account Name: _________________
Activity Fund Account Balance: _________________ (May not exceed $150)
IFF-104 Rev. 7/2016
COPY
70
IFF-104A Rev. 7/2016
Log of Requests for Reimbursement
School Name School Number_______
Date of Request Amount Requested Check NumberRequestor(print name)
COPY
71
Sales of:School Supplies (Pencils, Paper, Etc.) (a)
Yearbooks, Directories, other Student Publications (not newspaper) (b)
Materials for Student Projects (Shop, Art Fees, etc.) (c )
Uniforms(band, cheerleaders, PE, JROTC, club shirts, etc.) (d)
Musical instruments, sales or rentals, (includes recorders) (e)
Other Tangible Personal Property (f)
Other (Describe) (g)
Other (Describe) (h)
TOTAL SALES(lines a-h)
Taxable Sales X .0825= Total Tax to be remitted
Prepared By: Approved By:
Finance Secretary Date Principal Date
QUARTERLY REPORT OF TAXABLE SALES
SCHOOL NAME AND NUMBER
Total Sales / 1.0825= Taxable Sales
SALES TAX FOR MONTHS:
Send report to Pam Sosebee ([email protected]) in the Accounting Department. DO NOT SEND A CHECK. A charge for sales tax will appear on your next monthly Activity Fund statement.
IF A TAX-FREE SALE OCCURRED DURING THE QUARTER YOU MUST ATTACH IFF-117 "AUTHORIZATION FOR ANNUAL TAX EXEMPT SALE" WITH THIS FORM.
Rev. 7/2016IFF-105
__________________________________ __________________________________
COPY
72
IFF-106 Rev. 7/2016
Request for Internal Transfer of Funds
Date:
School Name School Number
This form shall be completed and processed in accordance with Section 13 of the Activity Funds Procedures Manual.
Transfer of funds is hereby requested
from (account name)
to (account name)
in the amount of
The reason for this transfer is:
Approved:
Sponsor of Donor Fund (print name)
Signature Date
School Principal (print name)
Signature Date
Transaction #
_______________________ _______________
COPY
73
Form IFF-107 is a 2 part NCR Form.This form mus be ordered from the warehouse.
74
IF
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Rev
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75
IFF-108 Rev. 7/2016
Request for Refund
Date: Receipt or 107 Attached:
Yes
NO
Amount: Payee:
Account Name:
Reason:
__________________________________ Sponsor Signature
Office Use:
Check Number: Check Date:
Prepared by:
Finance Secretary Finance Secretary Signature Date
Approved by:
Principal Principal Signature Date (print name)
(print name)
_______________
School Name: ___________________________________
School Number: ____________
COPY
76
IN KIND AND GIFT CARD CONTRIBUTIONSMONTHLY REPORT
School Month Please type or clearly print.
Date Contribution * Contributed By Category ** Value ***
TOTAL
* If contribution is a Gift Card, please indicate in this column and list what was purchased with the card.** Indicate Business, Individual, Community Group, Faith-based Organization or Other. *** If value is not known, please estimate. A monthly report of all in-kind contributions (non-monetary) and gift card contributions should be sent to The Department of Community and Strategic Partnerships no later than five days following the end of the month. In-kind contributions are goods or services contributed for the benefit of the school or District. Examples of in-kind gifts include school supplies, uniforms, student incentives, teacher appreciation meals, etc. Gift cards includes all gift cards for campus use. The Contribution Report form is available on the Partnership web page. You must list the item(s) contributed, who made the contribution and the value. Do not include hospitality contributions.
Complete this form and return monthly to the Department of Community and Strategic Partnerships. Forms are due no later than five days following the end of the month. Fax to 817.814.2965 or email [email protected].
Campus Coordinator Signature (required) Date
Principal Signature (recommended) Date
For additional information, contact Dee Ledesma at 817.814.2971 or [email protected].
This data is required for the District Dashboard Report.
IFF-109 Rev. 7/2016
COPY
77
DONATION ACKNOWLEDGEMENT
This form should be used to record all monetary donations of $10,000 or less received by your campus and may be given to the donor. Do not send this form to Department of Community and Strategic Partnerships. File copy with school finance records.
School Name and Number_____________________________
Date _______________________
This donation is being made on behalf of: an Individual an Organization
Organization __________________________
Telephone_________________
Donor Contact _________________________
Email address__________________________
Address ____________________________________________________________________________
Street / PO Box City State Zip
Donation Type: Check Cash Gift in kind Amount $______________________(donor's estimated value of gift)
How will Donation be used? _____________________
_______________________________________________________________
_
Phone_________________
For use by School Receiving
Donation All monetary gifts require acceptance by a school official.
Person Accepting Donation _____________________________
Receipt # issued ___________________________________
Finance Secretary ___________________________________ Date___________________
IFF-110 Rev. 7/2016
COPY
78
IFF-111 Rev. 7/2016
Restitution Report
Month of ,
School Name: School Number:
Date Name Amount Paid Receipt No.
COPY
79
FUNDRAISING/SALES ACTIVITY APPLICATION
Fundraiser/Sale # ___________ THE PLAN
Estimate the following:
Apprx. cost per item/activity ___________(a)
Selling Price ___________(b)
Num. of units to order/sell ___________(c) Estimated profit ___________(d)
I certify that an IFF-128 ‘Teacher/Sponsor Statement’ has been executed and is on file.
Submitted by: ___________________________________ Reviewed by:___________________________________ Sponsor Signature / Date
Principal:________________________________________
Amount
(MUST BE A VENDOR IN MUNIS PRIOR TO EVENT START DATE)
Finance Secretary Signature / Date
Principal Signature / Date
_____________________________________________________________________________________________________________________
For Profit Fundraiser Not for Profit Sale Dues Field Trip
School Name: _____________________________________
Organization:______________________________________
Beginning date of event: _____________
School # :__________ Date: __________________
Sponsor: ____________________________________________________
Ending date of event: _______________
Describe the product or event: __________________________________________________________________________________________
Vendor Name: ________________________________________________________ MUNIS Vendor #:______________
Approved Denied
RESULTSMust be reconciled and returned to Finance Secretary within the later of ten business days of the ending sale date or the invoice date.
_____________________________________ ______________________________________Sponsor Signature and Date Finance Secretary Signature and Date
___________________________________ Principal Signature and Date
=======================================================================================
Other
Is this sale taxable? Yes No
If yes, are you using the sale as one of your two tax-free
sale days for this calendar year? Yes No
If yes, attach the IFF-117 'Authorization for Annual Tax Exempt Sale' form to this application.
______________________(e)______________________(f)______________________(g)______________________(h)
Actual Income (deposits) (attach account snapshot) Less cost of sales Net Profit (e)-(f) Quantity of Inventory received (attach invoice)Quantity of Inventory Sold Quantity of Inventory giveaway (attach explanation) Quantity of Items returned to vendor Quantity of Inventory remaining (h)-(i)-(j)-(k) Expected Income (sales) based on quantity sold (i)X(b) Variance from Expected Income and Actual Income (e)-(m) (attach explanation)
______________________(i) ______________________(j) ______________________(k) ______________________(l) ______________________(m) ______________________(n)
Amount
IFF-116 Rev. 7/2016
PO # (If applicable) ____________________
COPY
80
Log of Form IFF-116 Fundraisers / Sales
School Name School Number
Fundraiser # Date IssuedIssued to
(signature of Teacher/Sponsor) Organization/Purpose
Date Fundraiser Completed
IFF-116A Rev. 7/2016
COPY
81
IFF-117 Rev. 7/2016
Authorization for Annual Tax Exempt Sale
School Name: School Number:
This form shall be completed and processed in accordance with Section 11 of the Activity Funds Manual. A copy of this form must be sent to Accounting with Form IFF-105 for the quarter in which a tax-free sale occurs. A sale takes place when money and merchandise changes hands.
Name of Club/Organization
Fundraiser Number
Type of Fundraiser
Dates of Sale (This is the date that merchandise is delivered to students and money is collected.) Remember, a tax-exempt sale is a 24 hour sale, however, pre-orders may be taken. Sales after the delivery date are subject to tax.
Requested by:
Sponsor (print name) Sponsor's Signature Date
Approved by:
Principal (print name) Principal's Signature Date
COPY
82
IFF-121 Rev. 7/2016
BOOSTER CLUB / PTA / PTO REGISTRATION FORM
Name of Booster Club/PTA
In order to be recognized by the campus, the PTA/Booster organization must complete this form annually to order to register with the school and obtain the Principal’s approval. The following documents must be submitted with this form. The school secretary must be notified of any changes that may occur throughout the year.
1. List of officers, their addresses and phone numbers;
2. Copy of Bylaws and/or Constitution;
3. Copy of Texas Sales Tax Permit;
4. Copy of IRS Determination Letter with 501(c)(3) designation, if applicable (the organization must
have this letter to legally conduct a raffle);
5. Copy of the organization’s financial statements itemizing all receipts and expenditures for the
prior year (periodic statements must be kept on file at the school).
Requested by:
Organization President (print name)
Signature Date
Reviewed by:
Coach or Sponsor (print name)
Signature Date
Approved by:
Principal Name (print name)
Signature Date
Items 1-5 above have been received by the Campus Yes
COPY
83
IFF-122 Rev. 7/2016
BOOSTER CLUB / PTA / PTO
FUNDRAISER APPLICATION FORMDate(s) of Fundraiser
School Name Name of Organization
Type of Fundraiser/Vendor Location of Fundraiser
Purpose of Fundraiser
What Student/Group Benefits
Booster/PTA activities on District property must comply with the following:
1. Raffles may be conducted on campus only if the organization meets the guidelines of theCharitable Raffle Enabling Act and School Board Policy.
2. District employees may not assist in a Booster Club/PTA fundraiser during working hours.
3. Distribution of products must be handled by the organization’s members before school,during lunch, or after school.
4. Collections must be removed from the campus each day.
5. Bingo may not be conducted on campus.
Requested by:
Organization President (print name)
Signature Date
Reviewed by:
Coach or Sponsor (print name)
Signature Date
Approved by:
Principal Name (print name)
Signature Date
COPY
84
Activity Fund Cover Sheet
School Name:School Number: Month/Year:
Instructions: Use the following chart to generate reports.
For School Records
For Accounting Records
x xxxxx xxx xx xx xx x
1. Income
Total Income per Income Column-Checking account balance on Account Summary Report-All accts. (a)Total Receipts per report total on Receipt History Report (b)INCOME ADJUSTMENTS - See Adjustment Report (c )WEB STORE DEPOSIT- See Deposit History Report (d)Subtotal (b+c+d) $0.00 (e)
Difference - If difference is not zero, an explanation is required $0.00 (f)Explanation:2. Expenses
Per Expense Column-checking account balance Account Analysis Summary Report - All accts (g)Total for Disbursements per Vendor Check History Report (h)EXPENSE ADJUSTMENTS - See Adjustment Report (i)Subtotal (h-i) $0.00 (j)
Difference - If difference is not zero, an explanation is required $0.00 (k)Explanation:3. Trial Balance - Debits = Credits
Total Debits (l)Total Credits (m)
Difference - If difference is not -0-, you are not in balance, contact the IF Specialist $0.00 (n)____________________________________________________________________________________________________________________________________________4. Overall Balance - Bank Reconciliation Report = Account Analysis Summary ReportCalculated Book Balance - see first page of the Bank Reconciliation Report (o)Checking Account Balance listed on Account Analysis Summary Report (p)Difference - If difference is not -0- you are not in balance, contact the IF Specialist $0.00 (q)
Date
I certify that I have reviewed all SchoolBooks reports listed above and understand that I am responsible for the handling and record keeping of my school’s Activity Funds.
Date
IFF-123 Rev. 7/2016
Principal’s Signature
Finance Secretary SignatureFinance Secretary Name (print)
Principal’s Name (print)
Monthly Reports
Use the reports above to complete the following section. For procedures on how to run these reports, refer to the Activity Fund Month End Process.
Receipt History ReportVendor Check History ReportAdjustment History ReportBank Reconciliation Report
Account Analysis Summary Report(all accounts)Account Analysis Summary Report(01 only)Account Analysis Summary Report(02 only)
Trial Balance
Account Analysis Summary Report(03 only)
Activity Fund Cover Sheet Form 123
COPY
85
THIS FORM IS ONLY VALID WHEN A PURCHASE ORDER NUMBER IS ASSIGNED AND SIGNED BY THE FWISD PURCHASING DEPARTMENT
Page of Internal Finance Requisition – Purchase Order
Date Purchase Order #
Email completed form to: [email protected]
* DO NOT USE THIS FORM if Vendor identified as '1099 Vendor'* No Texas sales tax to be billed. FWISD is tax exempt.
Vendor Information
MUNIS Vendor#
Vendor Name
Address
School Name/#
Finance Secretary
Email Address
Phone Number
Tax ID Number
School Address
Fax Number
Phone Number:
Subtotal:
Name of Event Date/s of event Estimated Freight
Campus Agency Student
Acct Name & Num
(Example: Choir 01-183-00)
Total
Acct Balance
Student Officer Signature/Date Requestor Signature/Date (Required)
Principal Signature/Date (Required)
_________________________ ______________________________ Purchasing Approval/Date
Goods Received by/Date Check # issued to Vendor/Date
IFF-124 Rev. 7/2016
Qty Unit Description Unit Cost Total
(If 'Student' Acct)
______________________________ ___________
_______________________________
Campus Information
_______________________________
_______________________________
*Requisition Number
Contract # (if applicable)____________________
(Purchasing Dept Use Only)
Bid # (if on Bid)(Purchasing Dept. use only) (Purchasing Dept. use only)
COPY
86
IFF-124A Rev. 7/2016
Log of Form 124 Internal Finance Purchase Order
School Name School Number
Date Requested Requisition # Vendor Vendor #Person
Requesting IFF PO #Date PO was
IssuedExample:
07/05/2016 xxx001 Scholastic Book Fair xxxxx Jane Doe 7224 7/6/2016
___________________________________
COPY
87
IFF-127 Rev. 7/2016
Finance Secretary Acknowledgement Statement
To be completed by the Finance Secretary and returned to the Accounting Department by August 24, 2016, or 30 days from date of hire -- whichever is later.
I hereby acknowledge that I have read and understand the Fort Worth Independent School District’s School Activity Funds Manual and that I am responsible for complying with it. I acknowledge that I am responsible for the following:
1. Being knowledgeable of campus and student activity fund procedures to assist Principal and staff inmaking wise activity fund transactions.
2. Safeguarding and accounting for funds received from and/or on behalf of students, teachers and others.
3. Receiving funds, writing receipts, and depositing funds into the Activity Fund bank account inaccordance with guidelines found in the Activity Funds Manual and in the same form in which theywere received. When necessary, I may make change but may not replace cash with a check.
4. Issuing checks when authorized by the Principal.
5. Maintaining current and accurate activity fund records.
6. Completing monthly bank reconciliations within the timeframe provided by the AccountingDepartment.
7. Advising the Principal of any failure by an account sponsor to submit money in a timely manner; orto request the Principal’s authorization to conduct fundraisers; or to complete the Fund RaisingRecap portion of the fundraiser form within ten business days of completing a fundraiser; or tofollow district purchasing guidelines.
8. Reporting instances of fraud, waste, and abuse to the District’s hotline.
I understand that I will be held responsible for any activity funds entrusted to me and that I will reimburse the student organization for any money or property purchased with student activity money which is lost due to my own negligence, theft, or fraud. I also understand the district will prosecute theft of activity funds.
Finance Secretary Signature Date
Printed Name Campus Name and Number
COPY
88
IFF-128 Rev. 7/2016
Teacher/Sponsor Acknowledgement Statement To be completed by each teacher/sponsor who will be collecting money from students and/or conducting fundraisers.
The purpose for raising money by student groups is for the direct benefit of the students submitting the funds. Money raised by student groups and organizations is held by the school, as trustee. The faculty sponsor of a student group is responsible for maintaining adequate financial records as evidence of proper custodial ownership of money received by or disbursed from the club accounts.
I hereby acknowledge that I am responsible to comply with the Activity Funds Manual of FWISD. I acknowledge that my responsibilities include:
1. Fundraising activities will contribute to the educational experience of students and will notconflict with the instructional program.
2. All fundraising or sales activities will be approved in advance by the Principal using thedesignated Form IFF-116.
3. I am responsible for both safeguarding and accounting for funds received from students and/oron behalf of students.
4. All funds I collect from students will be collected on a Form 107, and I will ensure that middleand high school students sign, date, and list the amount of money paid on the form. (Ateacher may list the information for elementary students.)
5. Student activity money will be turned in to the school office daily except when total collectionsare less than $20.00 and on Friday regardless of money collected. A completed Form 107 willbe submitted with the funds. Cash may not be replaced with personal checks.
6. At the completion of each fundraiser, the Form 116 will be reconciled and submitted to thePrincipal for final approval.
7. All purchases made on behalf of the student organization will be paid for by check. IE: Purchasesmay not be made with unreceipted cash.
8. An Internal Finance Purchase Order, Form 124 must be approved prior to orderingmerchandise for purchases of $250.00 or greater.
9. I will maintain a positive balance in my organization’s account at all times.
I understand that I will be held responsible for any activity fund entrusted to me and that I will reimburse the organization for any money or property purchased with activity fund money which is lost due to my negligence, theft or fraud.
______________________________Student Group/Account
______________________ Name of Teacher/Sponsor Signature of Teacher/Sponsor
____________________________________Date signed
______________
COPY
89
IFF-129 Rev. 7/2016
STOP PAYMENT
DATE: _______________________
TO: ACCOUNTING DEPARTMENT
FINANCE SECRETARY: __________________________________
SCHOOL NAME: _____________________________________ SCHOOL NO.________________
Process a stop payment on the following check (s):
CHECK NUMBER
CHECK AMOUNT
CHECK DATE
PAYEE REISSUE? YES/ NO
Forward this request to Pam Sosebee ([email protected]) in the Accounting Department. Void the check(s) in SchoolBooks. Instructions on how to void a check can be found in Section 9.11 of the Activity Funds Manual. DO NOT VOID check(s) in SchoolBooks until confirmation of stop payment has been provided from the Accounting Department. You will be notified immediately of any discrepancy. Stop payment fees will be assessed to your School’s Activity Fund Account if applicable.ACCOUNTING USE ONLY:
DATE OF STOP PAYMENT: _____________
PROCESSED BY: _____________________
COPY
90
IFF-13
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16
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____
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____
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____
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COPY
91
Campus Name_________________________ Campus #_____
STUDENT ACTIVITY FUND CERTIFICATION
I hereby certify that the Student Activity Fund group listed below has
conducted officer elections for the 2016 – 2017 school year. I understand
that in order to retain “Student Activity” classification, the student group
must make the financial decisions for the organization. The Principal,
Sponsor, Finance Secretary and Students must all agree that the money in
this account belongs to the students and the school is simply holding such
funds "in trust" for them. I have attached the list of student officers for this
organization. The officer listed below is the President of this organization.
Student Activity Fund Name
Student Officer Name (President)
Sponsor Name (please print)
Sponsor Signature Date
IFF-131 Rev. 7/2016
COPY
92
SECTION 19
APPENDIX
93
FAQ’S
Question: I created and printed a receipt in Schoolbooks. I also updated and printed the receipt
journal. Then I discovered the receipt had an incorrect dollar amount AND I issued it to
the wrong person. How can I fix my mistake?
Answer: You cannot ‘fix’ the mistake on your own. Contact the Internal Finance Specialist in the
Accounting Department.
Question: When do I print the Receipt and Deposit Journals….after every receipt?
Answer: No. You should write receipts throughout the day and then print one RECEIPT
JOURNAL and one DEPOSIT JOURNAL at the end of the day.
Question: I have some Dollar Coins along with other cash in my deposit. Do I do anything
different with dollar coins?
Answer: Yes. We receive a significant number of shortage notices from the bank that can be
traced b a c k to dollar coins. We recommend that all dollar coins be placed separately
in a coin envelope or baggie. Clearly mark on the outside of the envelope or baggie
‘DOLLAR COINS’ and the amount. Place the coin envelope or baggie inside the top pouch
of the plastic bank deposit bag.
Question: The Trinity Armored Service courier has not picked up my deposit bag(s) and it’s nearly
time to go home. What should I do?
Answer: If the courier has not picked up your deposit bag(s), you should secure the bags in
your safe and notify the Internal Finance Specialist.
Question: There is an entry on my May bank statement. It shows: “Adj Org $153.00 5/13
Short…. (5.00)”. What is this? Do I need to do anything in Schoolbooks?
Answer: Yes. This is a banking adjustment. The bank received a deposit in May in the amount of
$153.00, but found it was short $5.00 indicated as “(5.00).” You will need to create an
Income Adjustment (negative figure) in Schoolbooks. Enter a May date. IE; 5/13 or
5/31. Then ‘Clear’ the adjustment in the Reconciliation window. You will also clear the
deposit related to that shortage. (Note: If the amount was not in brackets (5.00),
then you would create an Income Adjustment with a positive number).
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FAQ’s cont’d
Question: The art teacher handed me an invoice from a vendor to pay from his campus activity fund.
The amount on the invoice is $139.95. The teacher placed the order over the telephone.
The goods were shipped and received. I was not aware the purchase had taken place and
a PO was not processed for this purchase. But since it is under $250.00, can’t I just issue a
Schoolbook check and mail to the Vendor?
Answer: Yes. If the Purchase is made from a Vendor who is listed in MUNIS and is not a 1099
Vendor and where purchases have not exceeded a cumulative total of $249.99, it may
be authorized by the Principal without a purchase order or authorization from the
Purchasing Department.
Question: My Principal wants to have a ‘staff appreciation luncheon’. May we pay for this from
our ‘General’ Activity Fund account?
Answer: No. The General Activity Fund account is considered ‘Public Funds’. Under the
provisions of HB 3646, meals that are not associated with meetings or other district
business are not permitted to be paid from public funds.
Payment for this type of luncheon must be paid from your Hospitality Fund account.
Question: Our campus received a donation in the amount of $11,800.00. Can’t I just receipt this in
Schoolbooks and include it with my daily deposit?
Answer: No. A check donation greater than $10,000.00 is to be delivered to the Budget
Department at the Administration Building along with any documentation about the
donation. The Budget Department will set up a Special Revenue Fund and advise the
campus of the budget number.
Question: We received donated military gear (hats, boots, socks and fatigues) to outfit at least 200
JROTC cadets. The donor advised us the estimated value of the items to be about
$20,000.00. Since this is not a monetary donation, I don’t do anything, right?
Answer: No. All In-kind (non-monetary) donations are to be listed on IFF-109 – In-kind
Contributions Monthly Report. In-Kind contributions are goods or services given for the
benefit of the school or District. List the item(s) and who gave the contribution and the
estimated value. Send the IFF-109 to The Department of Community and Strategic
Partnerships.
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FAQ’s cont’d
Question: We are going to pre-sell field day T-shirts. Do I need to type ‘Pre-sale’ and an
estimated amount on the IFF-124 PO?
Answer: Yes. This will assure the Buyer that this is not an ‘after-the-fact” purchase.
Question: The Cheerleading Club is going to have a ‘not for profit’ fundraiser. Is the IFF-116
Fundraiser form still required?
Answer: Yes. If the Fundraiser will be conducted in the name of the school a IFF-116
Fundraising /Sales Activity Application is required and it must be approved prior
to the event taking place or money being receipted or 107 forms issued.
Question: Our 4th grade class is going on a field trip to the Zoo. We will be collecting money from
the students to pay for the trip. Since this isn’t a fundraiser or sale event are we
required to complete the IFF-116 form and IFF-107 form?
Answer: Yes. The IFF-116 Fundraising/Sales Authorization form is required for most any kind
of activity that involves the collection of money from students. IFF-116 forms are
not required for ordinary student payments such as student debt, parking permits,
cell phone fines, replacement ID’s, Dig-In Technology fees, etc.
Question: When is an activity fund account considered ‘Dormant’?
Answer: A Dormant account is defined as one having a balance but, no activity for a period of three years or more.
Question: One of our student activity funds account dissolved last year. There is small balance
remaining in that account. Can we move that money to any other activity fund
account?
Answer: No. Upon the dissolution of any Student Activity Group, the school Principal shall
ensure that any liabilities of that fund are liquidated. The remaining fund balance, if
any, shall be transferred to the General Fund account unless designated for a specific
purpose by the officers of the dissolved group.
Question: I found boxes of Activity Funds records such as receipt, check stubs, journals, etc. When are we allowed to shred these documents?
Answer: Activity Fund records must be retained for five years. After June 30th of each year, the records from the 6th year back should be destroyed. Because some of these records may contain sensitive or personal information, they should be shredded, not just discarded. Example: in July 2016, the records for school year 2011-2012 may be destroyed. Any previous years found should also be destroyed.
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CAMPUS ACTIVITY FUNDS - DEFINITION Campus Activity Funds are monies that have been raised locally at or by the school or donated to the school and may include school office or departmental accounts. Campus Activity Funds are considered by TEA to be District general funds. The expenditure of these funds must comply with state regulations, board policy and District guidelines. They are accounted for as District Special Revenue Governmental Funds.
There are three types of Campus Activity Funds:
1. Money collected at the school that will later be forwarded to the District. Examples are: Sales tax,restitution payments, tuition payments and District athletic event gate receipts.
2. Money collected for educational purposes that directly or indirectly benefit the student body as a whole.Examples of sources of income for these funds are: Snack or drink vending commissions, unrestricteddonations, picture commissions, grocery/retail store rebate program income, school-wide fundraisers,parking fees, student ID fees, lab fees and cell phone confiscation fines.
3. Money collected for purposes that benefit a certain group of students who are not organized as a StudentActivity Account with elected officers who have sole spending authority. IE: Football Team, Boys SoccerTeam, Softball Team, Volleyball Team, Band, etc.
Restricted donations must be expended for the purpose designated by the funding source. Except for #3 above, Campus Activity Funds may not be used to cover expenses of a particular group (i.e.: a grade level trip, band, chess club, etc.), and may never be used for staff incentives, parties, or anything of a personal nature.
Campus Activity Funds are primarily solicited by or collected from the students. These funds are intended to benefit the student body as a whole or the specific student organizations that raise them. While sponsors may assist in raising funds, this does not entitle sponsors or other staff to use the funds for activities or purchases aside from those that benefit the students.
Purchase of staff apparel is not considered an allowable expense from an Activity Fund account. Nor should Activity funds be used to process payments for individual training, staff development, workshops, conferences or individual memberships other than student memberships. For example, National Honor Society student memberships would be allowable.
Ordinary operating expenses are not allowable expenditures from an Activity Fund. IE: Copier leases, toner, paper, pens, pencils, etc. These expenses cannot be construed to benefit the student body – directly or indirectly. Funds other than Activity Funds are available to cover these types of expenses.
Refreshments and snacks are an allowable expense from the General Campus Activity Fund for the purpose of a working staff meeting where staff is prohibited from leaving the campus for a lunch meal. Agendas and sign-in sheets are required to support such expenditures and must be retained for audit. Catered meals are never an allowable expense from Campus Activity Funds.
Payroll expenses, as a general rule, should not be charged to Activity Funds. Exceptions do exist, however. For example, a coach may conduct a tournament as a Fundraiser. Because there is associated income to the activity account, it is reasonable for expenses that would not have occurred absent the event to be charged to the Activity Account. Although, it should be noted that Activity Accounts must not be allowed to go negative. Another exception may occur where an outside organization makes a donation that is specified for a certain Activity Fund or a certain use that may cause additional or substitute payroll expense. IE: A science Field Trip. Again, the total additional payroll expense charged to the Activity Fund must not exceed the amount donated for this purpose.
As Principals make decisions whether to charge certain expenses to their Activity Funds, they must consider whether the expense will benefit students. Ordinary payroll expenses and the purchase of ordinary supplies do not meet this criterion.
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STUDENT ACTIVITY FUNDS - DEFINITION
Student Activity Funds are funds generated by specific student groups, not by the District or Campus.
They are accounted for as Fiduciary Trust Funds not owned by the District. Decisions about the
expenditure of Student Activity Funds rest solely with the students who comprise the organization with
the assistance of a school District employee sponsor, so long as the decisions regarding the use of the
funds do not conflict with Board policy or legal regulations or restrictions.
These funds are classified in the Campus accounting software “SchoolBooks” with account numbers
beginning with 02. If an account is truly a 02 Student Activity account, it must have elected student
officers who actually make the spending decisions for the account funds (under the guidance of the
sponsor.) School secretaries should have on file a document from the organization sponsor that certifies
elections for that organization have been conducted for the current school year and naming the
President. If these standards are not met, the account must be classified as a 01 Campus Activity
account. Student Activity accounts will generally be organizations like “Chess Club” or “Student Council”
or “NHS” or perhaps the various grade levels in a high school (less likely in middle or elementary schools
simply because of the students’ ages.)
Just because an organization meets for class or is organized as a sporting activity and has participatory
captains (IE: Football or Cheerleading) does not qualify it as a Student Activity account. In fact, those
organizations are specifically excluded from Student Activity status. Students, not sponsors, must
control the money in the accounts to be classified Student Activity funds. TEA and the District consider
Student Activity funds to belong to the students in that organization. We simply “hold in trust” the
money for those students and administer the receipts and expenditures.
Typically, clubs that qualify as Student Activity accounts are organized for a specific purpose(s) outside a
team’s or classes’ normal activities. IE: A debate class or team does not qualify for a Student Activity
fund, whereas a Debate Club might. A Debate Team meets for classes and competitions and includes
only students from that class and an account for this organization would be a Campus Activity fund.
However, a Debate Club might include students outside the team or class and would meet as an
association at times and places other than normal classroom hours and competitions. A Debate Team’s
income might be generated by donations or by fundraising and their expenses might include things such
as competition trip expenses like buses and meals or awards and trophies. A Debate Club’s income
might be generated by membership dues or fundraising and their expenses might include things like
spirit shirts or a celebratory year-end banquet.
Clubs should not be organized for the sole purpose of qualifying for the State’s tax-free sales benefit.
They must have a student-driven organization with elected officers, hold meetings, keep minutes and
conduct business under the supervision of a District employee (sponsor.)
For those accounts that are true “Student Activity” accounts, the organization President’s name must
appear in the proper field in the GL Account Maintenance window in SchoolBooks.
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CREATING A RECEIPT IN SCHOOBOOKS
1. Insert blank receipt stock into printer bypass (face up – top in first for most printers.)
2. In Schoolbooks, click on RECEIPT ENTRY icon on the desktop. If not there, use the menu tab
from top bar.
3. Click # sign for a new receipt. See temporary receipt # in field at left NEWxxxx.
4. Tab to Date field. It will populate automatically.
5. Tab to Rec’d From field. Enter payer’s first & last name (whoever is bringing you the money.)
I suggest using all caps for consistency.
6. Tab to Check No. Enter word CASH (or check # if you are accepting a check). If you’re taking
a 107 form with mixed currency/checks, just enter CASH.
7. Tab again. Be sure Print Receipt box is checked.
8. Tab again. The detail window will appear.
9. Enter purpose. IE: 107 #123456 – TSHIRT SALES. Or, LOST CORE NOVEL, or REPLACEMENT ID
CARD, etc.
10. Tab and enter Amount using decimal if needed.
11. Is it a taxable sale? Check Tax box if so. Generally, sales are taxable if taxable items are
exchanged at time of payment. See the Activity Funds Manual for descriptions of taxable
and non-taxable merchandise.
12. Tab to GL Acct. Use magnifying glass to see account names. Set the Sort field at the bottom
of the window to “Account Description”. Blank field at left is to enter first few characters of
acct name.
13. Hi-lite desired account and choose SELECT at right. Tab past Category (use this field only if
it’s a donation). Click OK. At this point, you can hi-lite the entry and make corrections. Or,
choose ACCEPT at the bottom right.
14. See the Print Receipt window. Check to be sure the correct receipt # is in the printer. You
should only have to change the receipt # (which you can do) upon start of a new batch of
receipts from warehouse.
15. Press OK. If receipt printed OK, select YES. IF not, select NO and the receipt entry window
will reappear.
16. If you selected no and need to reprint the receipt, use the magnifying glass to select the
receipt to reprint (it will appear as NEWxxxx) at the bottom of the queue of receipts. Receipts
in the queue that have permanent receipt numbers have been printed and may not be
modified.
17. You can make any necessary changes to the receipt and select ACCEPT when done. See the
Print window again and then answer YES to the question whether the receipt printed
correctly – if it did so.
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CREATING AN IFF-124 PO
1. First, ask whether Internal Finance Funds will be used to pay the invoice. If some otherfunding is to be used, create a requisition in MUNIS.
2. Next, determine whether the vendor is a “1099 vendor”. If so, you may not write aSchoolbooks check to that vendor under any circumstances and must create a req in MUNIS.Learn whether it is a 1099 vendor using the “Vendor Inquiry” function in MUNIS.
3. Next, determine whether the vendor is SAM’S Club or Costco or for vehicle rentals or fortravel outside the DFW area. If so, create the requisition in MUNIS.
4. If you decide that IF funds will be used and the other exceptions noted above do not apply,determine whether the purchase will be $250 or more. If so, or if payments to the vendor inquestion are expected to accrue to that minimum during the school year, you should createan IFF-124 PO. If not, you may pay a properly approved invoice for under $250 with aSchoolbooks check and without a PO.
5. Remember that in any event, the vendor must be an approved vendor in MUNIS, and furtherthat if you are using “Campus Activity Funds” (rather than “Student” funds) the vendor mustappear on the purchasing dept’s BID LIST.
6. Find the IFF-124 Purchase Order form on the Purchasing Portal (not document center). Savethis form to a folder on your computer. Perhaps create a shortcut so it is on your desktop.
7. Top left – enter Page 1 of 1, or 2 of 2, etc. depending upon how long your PO will run.8. Enter the req # as 142001 for school #142’s first requisition, or 007001 for school #7’s first
req. You will advance the last three digits by one for each subsequent IFF-124 req that youcreate. IE: 142002, 142003, 007002, 007003, etc.
9. Enter the FWISD Vendor number (from MUNIS), name, address, phone number. You mayenter the Tax ID # if you know it. Otherwise, purchasing will enter.
10. Enter your school information on the right.11. Enter the order quantity, unit of purchase, description, cost per unit, total of each item. Unit
of purchase is EA, DZ, SET, PKG, etc. In the description field, enter any unique identifyingstock numbers, sizes, colors, etc. Watch the unit cost column. This is per EA / DZ / SET / PKG,etc.
12. You may use the body of the req to enter additional information that may be important topurchasing as they consider your req for approval. IE: “Quote attached”, or “FundraiserPresales”, or “Students will be paying for shirts – no net cost to school”, or “Admin teamWorking lunch – agenda attached & sign in sheet will be required”.
13. Enter your subtotal excluding freight. Enter freight cost as you know it and the grand total.14. Enter the name and date of the event and quote # and date if you have a quote. (Always
attach a quote if you have one to the req when you fax it to purchasing). Leave pymt termsblank.
15. Check Student or Campus or Agency Activity box and enter Account Name and its balance(before the PO).
16. Leave “date to be rec’d by” and “rec’d by” blank. Enter Activity Fund Account Number atbottom left. Leave “Check number” and “date printed” blank. Have sponsor and principalsign and date.
17. Email completed PO to purchasing department to the mailbox printed at the top of theform.
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ENTERING A PO INTO SCHOOLBOOKS 1. It is important to enter all IFF-124 POs into SB for several reasons. It is required by the
Activity Funds Manual and so is an audit point. It will encumber the specific activity accountfunds involved for best account information and management. It will save time when youenter an invoice for payment, as SB will auto-fill the info you’ve previously entered. And itwill report the payment against the PO on the Vendor Check History (and other) Reports,which will help better manage account activity.
2. Use the Purchase Order Entry icon, or select this option from the ENTRY menu tab in SB.3. Enter the PO # stamped on the IFF-124 PO by purchasing. Drop any leading zeros.4. Enter Purchasing approval date (the date stamped at the top right of the approved IFF-124).5. Use the magnifying glass to select the proper vendor. If the vendor is not already in SB, you
may enter that information here by entering the MUNIS vendor # in the proper field. SB willtake you to the VENDOR MAINTENANCE screen and return you to the PO Entry screen afteryou enter the vendor info and press accept. “Authorized by” is your principal.
6. “Req Number” is the locally assigned requisition # from the top left of your IFF-124 form.7. Skip “Date Required” and “Cancel Date”. Check the “Separate Chk” box only if you must have
a separate check for each invoice from this vendor.8. Select Standard or Blanket in the “Type” field. Most will be Standard. Select Blanket only if it
is a PO that you intend to use for several purchases from this vendor over time.9. You may leave the “E-mail” field blank. Tab to move to the next (Detail) screen.10. Leave the “Type” as Amount. Tab to “Purpose” and enter the description or purpose of the
PO. Remember that this is the descriptive line that will appear in the account snapshot.
11 . “Auth By” is the principal and SB auto-fills with the name entered on the Header screen.12 . “GL” is the specific activity account. Select using the magnifying glass. Enter a specific
account. Do not use an artificial account like “open purchase orders.”13. Leave the “Category” field blank. Tab to “Amount” and enter the merchandise only
amount. Tab to “Freight” and enter the actual or estimated delivery charge.14. Click OK and review your work. If you need to make changes, high-lite the entry in the large
field at the bottom and make corrections in the appropriate fields. Hit OK again and ACCEPT.15. You may enter POs other than IFF-124 POs into SB. IE: Munis POs, work orders,
transportation charges, payments to consultants or officials (600 Forms) and otheranticipated charges may be entered using an artificially created PO # in that field. Thisencumbers the account funds and prevents over-spending an account while you are awaitingdistrict charges to appear on your monthly statement. Entry of these types of items is notrequired, but strongly advised for best account management.
16. When you write a SB check, the amount will be automatically deducted from the PO amountand moved "above the line” on the account snapshot. Money left on the PO will remain“below the line” and continue to encumber the account. However, when you create a“manual check” in SB for district charges associated with these “artificial POs”, automaticdeduction will not occur. You must call up the PO in the PO ENTRY screen and delete it.Once you have created the manual check, the PO has served its purpose and may be deleted.
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MAKING A DEPOSIT
1. In Schoobooks, click on the RECEIPT JOURNAL icon. If not there, use the Journal menu tabfrom top bar.
2. Select PRINT and if it printed properly, answer YES to the question. You may PREVIEW thecontents of the journal from the first window and you may even print the report from thepreview mode, but to update the journal (which is crucial), you must print from the PRINTmode. Only after printing from the PRINT mode will you see the question box.
3. After answering yes, see question “Do you want to UPDATE the Receipt Journal?” Press YES.4. See Line Item Detail window. Be sure “D” appears at left of each item. Press OK at bottom.5. See Update Complete window and be sure to press OK.6. Now click on BANK DEPOSIT JOURNAL icon. If not there, use the Journal menu tab from top.7. See window and select PRINT. Same discussion as above regarding previewing/printing. If
you print from the preview mode, the report will go away after it prints and you mustreselect the bank deposit journal and print from the PRINT mode. Otherwise, the journal willnot be updated and you will create a problem if you continue to print new receipts.
8. After printing from the print mode, see the question whether it printed OK. Select YES, andthen YES to the update question and then OK to the update notification window.
9. Now you’re ready to prepare the deposit. Select a deposit slip. It’s not critical, but helpfulwith deposit research if you use the slips in order. And they are coded with your schoolnumber, so don’t borrow from or lend to another school.
10. Enter your School No. and last three digits of the batch # from the Deposit Journal and date.11. Enter the currency and coin in the appropriate spaces. If you have a $2 bill, you may line out
one of the unused currency amounts and write in “TWOS”.12. List checks individually on the front if fewer than (10). Use the back if more than ten (but be
sure to reverse the carbon). Enter the total of the checks on the back if you used the backand just below “pennies” on the front. Be sure all checks are endorsed with stamp.
13. Enter the total of checks, currency and coin at the bottom. Verify that the total matches thetotals on the RECEIPT and BANK DEPOSIT JOURNALS. Contact the IF Specialist if they do not.
14. Crease on the vertical perforation and separate original and yellow copies. Discard carbon.15. Staple yellow copy between DEPOSIT and RECEIPT journals along with top strip from plastic
bank deposit bag.
16. Enter date and amount on a deposit label and adhere to front side of deposit bag.17. Checks and original copy of deposit slip go in lower part of plastic bag. Remove strip to seal.18. Currency & coin go in top part of bag. Place loose coin in small plastic baggie or an envelope.19. Press air out of top part and remove strip to seal. If you must reopen the bottom part, it may
be resealed. The top part cannot – a new bag must be used.20. Enter Date, time, checks, cash, total and bag # in the Courier’s log book. Sign.21. Place deposit in safe until courier’s arrival. Give bag to courier and watch him/her sign book.
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WRITING CHECKS IN SCHOOLBOOKS
1. This procedure assumes that you either have a valid purchase order already entered into SBor that you do not need a PO.
2. Select the INVOICE ENTRY icon from the SB desktop. If not there, select from the Entry menu.3. Click magnifying glass to select vendor from list of vendors already in SB. Sort field at bottom
should be set to “Name”. Blank field at bottom left is used to enter first few characters ofvendor name. IE: Enter TO to move quickly to those vendors beginning with “TO”.
4. If your vendor is not listed, see separate instructions for entering vendor.5. Enter invoice #. If no invoice number is readily available or discernible, use any identifying
number available. If your check is an advance or a reimbursement, enter IFF103xxxxxx orIFF104xxxxxx where xxxxxx is a date.
6. Tab to date, which will automatically populate. Then tab again and enter amount.7. Tab to PO Number. If SB recognizes a PO that has been entered against this vendor, a
window will appear that lists all open POs attached to this vendor. Hi-lite the proper PO andpress Select.
8. Continue to tab until “line item” screen appears. This screen will only appear if SBrecognized a PO. Select the appropriate item and press OK.
9. The “Purpose” field automatically populated with the info from the recognized PO, or it isblank and ready for you to enter the purpose of the invoice.
10. Tab to Auth By (principal) and then go GL. Both of these fields populated automatically withinfo from a recognized PO, or you may enter them (use magnifying glass at GL to select acct.)
11. Tab past category (do not use) and enter mdse only amount of the Received field. Tab tofreight and enter amount if applicable.
12. Click OK and then Accept. Before accepting, you may modify any part of the entry by hi-lighting, re-OKing and then accepting.
13. You can review and edit invoices that have not been converted to checks by using themagnifying glass in the “Invoice Entry” screen. Invoices marked with an “X” under status areout-of-balance. Those with “H” have been marked as “holds” in computer checks window.Those marked with “C” have already been printed.
14. Exit Invoice Entry screen and select COMPUTER CHECKS from SB desktop icon. If not there,select from Entry menu.
15. Choose “Print” to print all checks in queue. Choose “Instant” to print only the hi-lighted check.16. You may designate checks to be “held” (not printed) by double-clicking or hi-lighting
and selecting “hold”.17. Place appropriate number of checks in printer bypass face up and top in (for most printers)
and verify starting check #.18. If checks printed OK, click yes and OK to journal and update.
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CLOSING SCHOOLBOOKS POS 1. When you write a SchoolBooks check against a PO that you have previously entered into SB,
the program will automatically close out that portion of the PO for which you wrote the
check. Where the check is for the exact amount of the PO, the PO will no longer appear on
your SchoolBooks “Open PO Report.”
2. When your check is for less than the full amount of the PO, the software will “back-order”
the unused portion of the PO. You will see this portion remaining “below the line” as an
encumbrance on your account snapshot. And the PO will continue to appear on your “Open
PO Report.”
3. If you will not be using this remainder of the PO and wish to eliminate it (close out the PO),
follow the instructions below.
4. Search for the PO using the magnifying glass in the PO ENTRY menu tab. You can search in
several ways, including Vendor name and PO #.
5. After selecting the appropriate PO, click the “detail” tab.
6. Hi-lite the PO information in the large field at the bottom. Notice the “backorder” button
darken.
7. Click the back-order button and notice the back-ordered “amount” darken.
8. Change the back-ordered amount to “zero” and click OK.
9. Press “yes” in answer to the warning message. Then ACCEPT.
10. If you have entered an “artificial” PO into SchoolBooks (see “Entering a PO into
SchoolBooks), you will eventually create a “Manual Check” to tell SchoolBooks about the
charge that you will see on your monthly statement. In these cases, automatic deduction
from the “artificial” PO will not occur. You must call up the PO in the PO ENTRY screen and
delete it after you create the manual check. Once you have created the manual check, the
PO has served its purpose and may be deleted. If you do not, it will continue to encumber
the activity account it to which it was assigned.
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Fundraisers and Smart Snacks: Foods Not Intended for Consumption at School
What can we sell for a fundraiser? If the item being sold is a nonfood item or a food item that meets the Smart Snacks standards, it can be sold anytime. State agencies can permit occasional exempt fundraisers, allowing the sale of foods that do not meet the standards. Organizations planning fundraisers should work with their school administration before initiating a fundraiser to ensure compliance with the Local Wellness Policy, Smart Snacks standards, and any other local policies that may be in place.
What if the foods do not meet the standards? Generally, foods that do not meet the standards cannot be sold to students on campus during the school day. Organizations planning fundraisers of foods that do not meet the standards must work with their school administration to determine if their fundraiser can be allowed as one of the school’s limited exempt fundraisers. It is important to remember that the standards do not apply during nonschool hours, on weekends, and at off-campus fundraising events, though local policies may still apply.
No more frozen pizza sales? No more cookie dough? No more Thin Mints®* cookies? Not necessarily! Many extracurricular programs, such as the school band, sports teams, and the school choir as well as youth-based community organizations such as the scouting programs rely on fundraisers to support their activities. There are ways that these groups can continue to raise money on campus under the standards, if allowed under local policies and approved by the school administration.
First, remember that all fundraising activities that take place outside of school are exempt from Smart Snack Standards. Just double-check your Local School Wellness Policy to see if other local school policies are in place!
Sale of frozen pizza, cookie dough and other items preordered and distributed in a precooked state or in bulk quantities (multiple servings in a package) for consumption at home is not required to meet the standards. For example, boxes of preordered Girl Scout cookies intended for consumption at home would not be subject to the standards. Students could take orders and deliver them during the school day for consumption outside of school.
Can we take fundraising orders at school? Yes. Orders may be taken at school as long as the foods being sold meet the Smart Snacks standards or are not intended to be consumed on campus during school hours and as long as students receive permission from the school.
Can we deliver the preordered fundraising items at school? Foods that have been purchased through a fundraiser may be delivered on the school campus during the school day if the foods being sold meet the standards or are not intended to be consumed on campus during school hours and as long as students receive permission from the school. However, we encourage
The Smart Snacks in School nutrition standards apply to any foods sold to students during the school day on the school campus, including foods sold as fundraisers.
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*Mention of companies or commercial products does not imply recommendation or endorsement by the U.S.Department of Agriculture over others not mentioned or shown.
organizations to deliver the foods at a time when parents and caregivers are more likely to be present to collect the items, for example, during specific drop off or pickup times.
Can we sell individual food items that students can eat during the school day? If the foods being sold meet the standards, then you may sell them during the day. However, when the fundraiser includes the sale of food items that do not meet the standards, for example, a doughnut or a candy bar, the fundraiser must be considered an approved exempt fundraiser in accordance with the State agency. The fundraising organization, such as the school band, could then sell doughnuts or candy to students during the allocated exempt fundraising period.
Communication between youth-based organizations and school administration is critical when planning fundraising events on school campus during the school day.
Need more information? We offer a number of tools and resources to help school staff, parents, and students navigate fundraising tactics including the following:
• Memorandum: Smart Snacks Nutrition Standards and Exempt Fundraisershttp://www.fns.usda.gov/sites/default/files/SP36-2014os.pdf
• Issue Brief: Fundraisershttp://www.fns.usda.gov/sites/default/files/allfoods_fundraisers.pdf
• Healthy Fundraising (USDA Healthy Meals Resource System)http://healthymeals.nal.usda.gov/local-wellness-policy-resources/wellness-policy-elements/healthy-fundraising
Other policy guidance and resource materials on Smart Snacks may be found at the Food and Nutrition Service website at http://www.fns.usda.gov/healthierschoolday/tools-schools-smart-snacks.
USDA is an equal opportunity provider and employer.
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USDA Smart Snacks in School Effective July 1, 2014
Food Guidelines
Nutrition Standards for Foods (per item as packaged or served)
Any food sold on the school campus, during the school day must:
• Be a whole grain-rich grain product; or• Have as the first ingredient a fruit, vegetable, dairy product, or protein food; or• Be a combination food that contains at least ¼ cup fruit and/or vegetable; or• Contain 10% of the Daily Value (DV) of a nutrient of public health concern in the 2010 Dietary Guidelines
for Americans (calcium, potassium, vitamin D, or dietary fiber).*
* Effective July 1, 2016, foods may not qualify using the 10% DV criteria.
AND
Foods must also meet all of the specific nutrient standards (with accompaniments):
Calorie limits Entrée items: ≤ 350 calories Snack/side items: ≤ 200 calories
Sodium limits Entrée items: ≤ 480 mg Snack/side items: ≤ 230 mg**
Fat limits Total fat: ≤ 35% of total calories
- Exemptions: Reduced fat cheese (including part skim mozzarella), nuts and seeds and nut/seed butters, dried fruit with nuts and/or seeds with no added nutritive sweeteners or fats, seafood with no added fat
Saturated fat: < 10% of total calories - Exemptions: Reduced fat cheese(including part skim mozzarella), nuts and seeds and nut/seed butters, dried fruit
with nuts and/or seeds with no added nutritive sweeteners or fats Trans fat: zero grams (<0.5g)
Sugar limit Total sugar: ≤ 35% of weight from total sugars
- Exemptions: Dried/dehydrated fruits or vegetables with no added nutritive sweeteners, dried fruits with nutritive sweeteners for processing and/or palatability, products consisting of only exempt dried fruit with nuts and/or seeds with no added nutritive sweeteners or fats
** Effective July 1, 2016, snack/side items must contain ≤ 200 mg sodium.
Exemptions from meeting all nutrient standards: - Fresh, frozen, and canned fruits and vegetables with no added ingredients except water; or in the case
of fruit, packed in 100% juice, extra light, or light syrup - Canned vegetables that contain a small amount of sugar for processing purposes - Entrée items offered as part of the lunch program or breakfast program on the day of service or the day
after service (Entrée item is a combination food of M/MA and G, or combination of M/MA and F or V, or a M/MA served alone.)
- Sugar-free chewing gum 107
USDA Smart Snacks in School Effective July 1, 2014Beverage Guidelines
Category Elem Middle High
Plain or Carbonated Water Any size Any size Any size
Low Fat Milk (1%), Unflavored ≤8oz ≤12oz ≤12oz
Non Fat Milk (Skim), Flavored or Unflavored*
≤8oz ≤12oz ≤12oz
100% Fruit or Vegetable Juice (plain or carbonated) with no added sweeteners
≤8oz ≤12oz ≤12oz
100% Fruit or Vegetable Juice, Diluted with Water (plain or carbonated) with no added sweeteners
≤8oz ≤12oz ≤12oz
Calorie-Free Beverages, Flavored and/or Carbonated ≤5 calories per 8oz, or ≤10 calories per 20oz
Not permitted
Not permitted ≤20oz
Low Calorie Beverages, Flavored and/or Carbonated ≤40 calories per 8oz, or ≤60 calories per 12oz
Not permitted
Not permitted ≤12oz
*including nutritionally equivalent milk alternatives as permitted by the school mealrequirements. Note: Caffeinated beverages are only permitted at the High School level.
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