Intro to CCSD Bookkeeper

TrainingLocal School Accounting

School Bookkeeper Important Tasks

• Follow financial procedures

• Process and keep school money secure

• Pay bills timely

• Place (and receive) Purchase Orders

• Track county expenditures

School Bookkeeper Important Tasks

• Post p card charges in eCobb

• Print invoice in eCobb and pay invoice to CCSD for local school charges posted to p card

• Other duties as assigned

• Keep principal informed of overall financial condition

• Important: The PRINCIPAL directs how school funds are spent

“Lingo” • CCSD – Cobb County School District

• County Funds – Funds received from county, state, federal, and private grant sources, budgeted and paid out by the county

• Budget charge codes – Used to appropriate and designate COUNTY FUNDS monitored by Budget Services• 0100 M30 1106 1000 6101 0430

“Lingo”

• Student Activity Funds – Local Funds received and paid out by the school

• Chart of accounts – Used for LOCAL SCHOOL FUNDS• 141

• BOA – Bank of America

• CashPro Online – Online website for Bank of America, which must be checked daily!

“Lingo”• The Portal- The “shell” that contains all of your

financial information (http://finance.cobbk12.org)

• CCSD Home Page – The District home page

• The Form Bank – Bank of all forms needed

• Board Administrative Rules-Found on CCSD Home Page

• LSA – Local School Accounting

• FSU – Financial Services University

Financial Services Division• Brad Johnson, Chief Financial Officer

• Cathy Adams, Executive Secretary to CFO• 770-426-3310 Office Phone Number

• Accounting Services• Jan Hendrix, Director

• Lunchroom Accounting

• Budget Services• Mandy Wissing, Director

• Capital Project Accounting & Accounts Payable• Tom Marshall, Director

Financial Services Division

• Internal Compliance• Debbie Randazzo, Director

• Cathy Strudthoff-Brown, Manager, Local School Accounting

• Tim Conner, Supervisor, Property Control• Suzanne Hatfield, Manager, Internal

Compliance• Rochelle Gross, Accountant, Internal

Compliance• Nancy Tolbert, Financial Business Analyst,

Financial Analysis and Training

• Payroll Services• Lisa Carter Leach, Director

Local School Accounting

• Assists with understanding and applying procedures regarding local school funds

• Assists with EPES Accounting Software

• Assists with Cobb Check Scan Software

• Assists with school safe

• Interfaces with banks when necessary

• Assists with the ASP program

Local School Accounting

• Completes your bank reconciliation

• Answers questions: call your School Financial Representative!

• Refer to your manuals on the Financial Services University. The manuals are the starting place for everything!

Pots of MoneyCOUNTY FUNDS

• Managed by Budget Department

• Maintained in CCSD checking account

• Source of County funds County State Federal Private Grants

Pots of MoneyTITLE I FUNDS

• Managed by Title I

• Maintained in CCSD checking account

• All expenditures using Title I funds must be pre-approved by Title I

Pots of Money LOCAL SCHOOL FUNDS

• Maintained in school’s checking account

• Funds counted, deposit prepare and dropped in safe for Armored Car Service and recorded in EPES Accounting software by school Bookkeeper

• Source of Local School funds Field trips (Students) Donations Fundraisers Grants and Memorials Special events

Local School Funds Pay for: Note: Don’t pay a bill just because you receive an invoice.

• Field trip expenses

• Refunds

• Local School Expenses Purchased with Procurement Card

• CCSD charges (Ex: bus, subs)

• Individual with receipt for purchase

• Direct to vendor

• ALL expenditures must be pre-approved by the school Principal, using an FS-381 form

Local School Fund Deposits• Daily collections

• Daily receipting

• Daily posting in EPES

• Follow the procedures

• Get to know backup bookkeeper

Bank Accounts for Local School Funds

• Principal and designated check signers

• Checking Account Deposit Verification on CashPro Online Daily

• Verify each School and ASP deposit

• Keep a copy of verification

• Use all checks sequentially

• Keep all unused checks safe in a secured location

• Store all unused checks flat

Safe• Must be used for everyone’s safety

• Contact Sindy Newcomer for problems with opening the safe

• School Safe Authorization & Confidentiality Agreement (FS-339)

• Submitted annually and each time there is a change

SafeTop and Middle Compartments

• Individual PIN

• Multiple slots with audit trail

• Middle is also used by Lunchroom

• Maximum storage overnight is $2,500.00

SafeBottom Compartment

• Dunbar Armored Car Service is our deposit pick up service

• Requires both school employee and Dunbar driver to open

• When deposit is dropped to the bottom, safe as a bank

• Log book (very critical)

Local School Accountingand Procedures Manual

• Principal’s Responsibility

• Revenue cycle

• Spending cycle

• Reporting

Bookkeeper Operations Manual

• Use for all school money, both receiving and spending

• Step by step “How To” book

• Keep it handy

• Use it continuously

• When in doubt, call or email your School Financial Representative

Chart of Accounts• Chart of accounts - Use it daily!

• Tells how accounts can be used

• When in doubt, ask your School Financial Representative!

After School ProgramDeposits

• Daily Deposit Report

• Deposit Slip

• Bank Bag Strip

Expenses

• ASP County Charge Codes

• Request Reimbursement (on a limited basis)

Reporting• Daily Deposit Report

• Daily CashPro Online Previous Day Report

• Month End Reports FS-172a/b

• Year End

Procurement Card• The Procurement Card Manual is found on the

Financial Services University.

• An application for a procurement card is Form FS-410, found in the Form Bank, under Accounting.

• All charges must be pre-approved by the Principal on Form FS-381.

Performance Contracts• A contract must ALWAYS be completed and approved

BEFORE services are rendered!

• Only the School Principal can obligate the school to a contract and it must be in writing.

• If county funds are to be used, additional signatures will be required.

• Contracts must comply with State of Georgia and Cobb County School District accounting and purchasing policies and procedures, the Georgia Security and Immigration Compliance Act (OCGA) 13-10-91 and HB 87-Illegal Immigration Reform and Enforcement Act of 2011.

Performance ContractsUpdated Forms available on the Portal in the Form Bank:

• Performance Contract Forms (FS-213)

• Contract Remittance Forms (FS-212) **You must use a Principal approved FS-381 for each FS-212**

• Contractor Affidavits (FS-214)

• Subcontractor/Sub-Subcontractor Affidavits (FS-215)

Performance ContractsQuestions?

• Local School Activity Funds – Nancy Breu at nancy.breu@cobbk12.org

• County Funds – Rhonda Harris at rhonda.harris@cobbk12.org

Field Trips• Bookkeeper may be asked to enter the field trips in

the Field Trip Manager system

• Contact Carol Valentine regarding training on the Field Trip Manager System - carol.valentine@cobbk12.org

• Assist field trip coordinator in pricing the trip

• Receipt the money and pay the expenses

• Order the private carrier buses for the trip – which will require completion of a Performance Contract

• Contact Michelle Sims for field trip questions michelle.sims@cobbk12.org or 770-429-5820

Travel• Refer to Travel Manual on the Financial Portal

• Diana Condon, Payroll Representative 770-426-3338

• Contact Payroll regarding all payments to CCSD Employees

Other Duties as Assigned• Hospitality

• Advisor to Principal

• Work closely with administrators and teachers

• Team Leader

• CFO

To Sum It Up !

• Read the manuals!

• Ask questions!

• Be Organized!