wps business office procedures manual business office procedures manual 3 every state, county, and...

WEBSTER

PUBLIC SCHOOLS

Business Office

Procedures Manual

Created by:

Sheryl Spink 2/9/16

MASBO Procedures Manual

I. General Information

A. Building Information

B. Enrollment Information and Helpful Phone Numbers

C. General Information

D. Employment Opportunities

E. Ethics/Conflict of Interest requirements

F. Summary of Internal Control Policies And Laws

G. Security of Financial Records and Data

H. Property Management Guidelines

I. Travel Guidelines

J. Consultants and Contractors

II. Internal Control Procedures

A. General Accounting Procedures

B. Cash Management Procedures

C. Grant Receivable Procedures

D. Payroll Procedures

E. Property and Equipment Procedures

F. Accounts Payable Procedures

G. Management Reporting Procedures

III. Payroll Procedures

A. Employee Setup and Maintenance

B. Payroll Process

C. Reports:

IV. Accruals

A. Aesop Recordkeeping / Transfer to Munis

B. Veritime

C. Year-End Accrual Updating Process

V. Account Receivable

A. Turnover Procedure

B. Account Receivable

C. Procedure for sending turnovers to the town hall

D. Turnover process

E. Process for reconciling turnovers to Munis

VI. Accounts Payable

A. Vendors - Creating and updating vendors

B. Requisitions

C. Purchase Orders

D. Invoice Entry

E. Warrant

VII. Journal Entries and Other Accounting information

A. YTD Budget Reports

B. Account Inquiry – for data on a particular account

C. Explanation of accounting system (fund designation [fund/FY], etc.)

VIII. Procurement

WPS BUSINESS OFFICE PROCEDURES MANUAL 1

I. Information Section

A. Building Information

Webster Public Schools 508-943-0104

P.O. Box 430 FID#: 04-6001342

41 East Main Street Mass. Exempt #: E-046-001-342

Webster, MA 01570 Fax: 508-949-2364

Superintendent – Dr. Barbara Malkas Ext. # 11

Administrative Assistant to the Superintendent – Lori Glennon Ext. # 11

Assistant to the Superintendent for Business – Ted Avlas Ext. # 12

Assistant Business Manager – Monique Pierangeli Ext. # 10

Director of Student Support Services – Kathy Baris Ext. # 22

Director of Curriculum – Dr. Andrew Kelley Ext. # 27

Director of Adult Education – Terri Stone Ext. # 18

Title I and Literacy Coordinator – Janice Daniels Ext. # 30

Park Avenue Elementary School 508-943-4554

8:30 a.m. – 2:55 p.m. Fax: 508-949-1668

58 Park Avenue

Webster, MA 01570

Principal - Carolyn Wallace Ext.# 1161

Administrative Assistant to the Principal - Rita Kelly Ext. # 10

School Nurse - Sarah Phillips Ext. # 1177

Guidance Ext. # 1171

Head Custodian - Jim Rekowski

Webster Middle School 508-943-1922

7:25 a.m. – 2:10 p.m. Fax: 508-949-2648

75 Poland Street

Webster, MA 01570

Principal - Jennifer Lundwall Ext. # 1103

Assistant Principal - Anthony Kaczynski Ext. # 1102

Administrative Assistant to the Principal - Christina Radlo Ext. # 1101

School Nurse - Pat LaPete Ext. # 1106

Guidance – Korinna Daub Ext. # 1110

Head Custodian - Dave Annese Ext. # 1001

PASS Program Ext. # 2710

Bartlett High School 508-943-8552

7:15 a.m. – 2:00 p.m. Fax: 508-949-8274

52 Lake Parkway

Webster, MA 01570

Principal - Steven Knowlton Ext. # 11

Assistant Principal - Rebecca Czernicki Ext. # 43

Dean of Students - Eric Tracey Ext. # 21

Administrative Assistant to the Principal - Lisa Fifield Ext. # 10

School Nurse - Kathy Pepin Ext. # 26

Guidance Office Ext. # 22

Athletic Director – Tony Paranto Ext. # 28

Library Ext. # 37

Cafeteria Ext. # 27

Head Custodian - Al Young Ext. # 24


B. Enrollment Information and Helpful Phone Numbers

New Enrollment: New students are enrolled in the building they will be attending Before & After / PASS Program:

Lois Taylor –cell phone: 508-808-1887 Head Start: Michelle Morrissey 508-765-4738 ext. 323 Preschool registration and/or questions: Maria Santerre – Special Education Office [phone / ext.] Parochial Schools:

St. Anne’s School 508-943-2735 [add address] St. Joseph’s School 508-943-0378 [add address] St. Louis School 508-943-0257 [add address]

Dept. of Education: 781-338-3000

C. General Information

Bus Information: AA Transportation 508-943-0482 175 Thompson Road (Sam Pappas Building) Linda Perno: [email protected]

Forward phone calls: Feature 11, then your extension, destination extension Cancel this feature: Feature 11, then your extension, then your extension again Mileage Rate changes yearly. For 2016 it is $ .54/mile. Filmer WiFi password: f1lm3rBus1ne5 [all lowercase except for the B] Apple iPad ([email protected]): Webster2015itunes UPS account #: F8W101 Canon: business officer copier – S/N NMU03615 www.csa.canon.com

Service: 800-355-1385 Customer service 800-613-2228 Supplies 800-355-1390

STEM: Science, Technology, Engineering, Math STEAM: Science, Technology, Engineering, Art, Math ASOST: After School / Out of School Time PASS: Partnership Afterschool for Student Success

D. Employment Opportunities

Available openings are posted on the website. Interested applicants should submit a letter of interest and resume to the Superintendent’s Office. They will be advised on what needs to be completed by that office: CORI check, fingerprints, etc.

E. Ethics and Conflict of Interest requirements

Chapter 28 of the Acts of 2009, the Ethics Reform Law, imposes mandatory education and training

requirements on public employees. The requirements can be summarized as follows:


Every state, county, and municipal employee must be given a Summary of the Conflict of Interest Law prepared by the Ethics Commission within 30 days of hire and annually thereafter. Every employee must file an acknowledgement of receipt within 10 days of receipt of the Summary.

Every state, county, and municipal employee must complete an Online Training Program within 30 days of becoming a public employee and every two years thereafter.

Every state, county, and municipal employee must file a copy of the Certificate of Completion upon completing the training.

F. Summary of Internal Control Policies and Laws

Introduction

Internal control policies provide the Webster Public Schools with the foundation to safeguard its assets properly, implement the Webster Public School Committee’s policies, provide compliance with state and federal laws and regulations, and produce timely and accurate financial information.

Compliance With Laws

The Webster Public Schools will follow all of the relevant laws and regulations that govern the school districts within the Commonwealth of Massachusetts. Additionally, any Federal Government laws and regulations that relate to grant funding will be adopted as the grant funding is received. The following are specific policies and procedures of the Webster Public Schools.

Record Keeping

1. To provide an accurate and auditable record of all financial transactions, the Webster Public Schools’ records and accounts are maintained in conformity with generally accepted accounting principals as required by the Commonwealth’s statutes applicable to school districts.

2. Further, the Webster Public Schools specifically requires that:

a) No funds or accounts may be established or maintained for purposes that are not fully and accurately described within the records of the Webster Public Schools.

b) Receipts and disbursements must be fully and accurately described in the records.

c) No false entries may be made in the records.

d) No false or misleading reports shall be issued.

e) Payments may be made only to the contracting party and only for the actual services rendered or products delivered.

f) No false or fictitious invoices may be submitted or paid.

G. Security of Financial Records and Data

Security of Financial Data

1. The district’s accounting software should be reviewed regularly to ensure that only properly authorized individuals, utilizing a security password, can access or modify data.

2. The district’s financial data must be backed up daily to ensure the recoverability of financial information in case or hardware failure. Such back-up shall be stored in a fire-safe area that is properly secured.

3. The Business Office shall keep unclaimed paychecks and unclaimed pay statements in a secure location.

4. The Superintendent of Schools or the Superintendent’s designee shall secure all other financial data.

Security of School Documents

Originals of the following district documents are maintained and their presence is verified on a periodic basis.

1. Minutes of School Committee Meetings 2. Agreements 3. Leases 4. Insurance Policies 5. Vendor Invoices 6. Grant and Contract Agreements 7. Fixed Asset Inventory List


Record Retention and Disposal

1. Records are maintained for the following indicated minimum periods:

a. Records, documents, and other supporting evidence including paid, cancelled or voided checks, accounts payable records, vendors’ invoices, payroll sheets and registers of salaries and wages, employees’ time cards and other public documents are retained for seven years after the original entry date.

2. The following records supporting Federal contracts, as required by the U. S. Office of Management and Budget are retained for the indicated minimum periods:

a. For three years after submission of the final report of expenditures, all financial records including spreadsheets, salary information, invoices submitted and paid, and any other pertinent information, with the following exceptions:

i. If any litigation, claim, or audit is started before the expiration of the three year period, the records shall be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken.

ii. Records of equipment acquired with Federal funds shall be retained for three years after final disposition.

b. Permanently: Audit reports, annual district reports, School Committee minutes, tax and legal correspondence, labor contracts, insurance claims and policies, and retirement / pension records.

3. The disposal date determined under this procedure is the end of the fiscal year, or the date of final payment of government grants.

4. All records not supporting government grants or otherwise covered by rules of the Internal Revenue Service are retained for three years from the end of the fiscal year in which the records were originally prepared.

5. All financial records are maintained, by category, in chronological order and fiscal year.

H. Property Management Guidelines

Use of School Assets

No employee may use any of the School property, equipment, material or supplies for personal use without the prior approval of the Assistant to the Superintendent for Business.

Use of School Credit Cards

School credit cards will not be used without prior approval from the Assistant to the Superintendent for Business.

Property and Equipment

The Webster Public Schools maintains detailed records and tags all government-furnished property and equipment, with an identification and segregation of property and equipment acquired through government grants.

Identification of Property

Lists of grant-purchased materials shall be kept in databases kept by the technology department.

Record and Report of Property

The Webster Public Schools maintains records for every item of property purchased for $5,000 or more as follows:

1. Name and description 2. Serial number, model number, or other identification 3. If title vests with any entity other than the school district, specific information relative to which

specific entity 4. Location and condition of the equipment 5. Ultimate disposition data, including date of disposal, sales price, or method of disposal.

Physical Inventories

1. The Webster Public schools performs a physical inventory of all property valued in excess of $5,000 per unit on an annual basis.

2. All Property and equipment is tagged when received.


3. Differences between physical inventories and amounts recorded on the fixed asset inventory list are analyzed and reconciled monthly.

4. The Business Director secures a printout of the fixed asset inventory list by asset classification. 5. The physical inventory of fixed assets is compared to the figures recorded on the fixed asset

inventory list. 6. Differences are investigated and resolved by the Superintendent.

Disposal of Property and Equipment

1. No item of property or equipment shall be removed from the premises without the prior approval of the Superintendent.

2. The Superintendent determines a value for the surplus item and offers it for Sale. The item is listed in the local media.

3. Residents of Webster will be given preference of a first come, first serve basis. After the residents have been given the opportunity to purchase the equipment, non-residents may purchase the equipment on a first come, first serve basis.

4. The School Committee does not warranty the item and assumes no liability for its use. In certain cases, the district may require that the buyer sign a statement against liability.

5. The funds received from the sale are given to the Town Treasurer. 6. If items are disposed of, appropriate adjustments shall be made of the physical inventory list. 7. Under the provisions of Chapter 30Bm any surplus item valued at less than $5,000 may be

disposed of after it has been offered for sale. The Superintendent determines the method of disposal.

I. Travel Guidelines

Employee Mileage Reimbursement

1. All employees are reimbursed at the standard mileage rate per mile as determined by the State of Massachusetts for state employees for use of their own vehicle for business related travel or at the rate per mile negotiated through the collective bargaining process. In addition, parking fees and tolls paid are reimbursable if supported by receipts.

2. All employees requesting such mileage reimbursement are required to furnish an expense reimbursement form containing the destination of each trip, its purpose, and the miles driven,

3. Receipts for any parking fees or tolls paid must be attached to the travel report.

4. Reimbursement requests must be made within the fiscal year during which the expenses were incurred. Failure to submit reimbursement requests prior to the close of a given fiscal year will result in no reimbursement.

J. Consultants and Contractors

Consultant Utilization

The utilization of all consultants and contract personnel are sufficiently evidenced by the following: 1. Details of all agreements (e.g., work requirements, rate of compensation, and nature and amount

of other expenses, if any), with the individuals or organizations providing the services and details of actual services performed.

2. Invoices or billings submitted by consultants, including sufficient detail as to the time expended and the nature of the actual services performed.

3. The use of a management contract for educational and administrative services will clearly identify the contractor’s performance requirements, including student’s academic achievement, contractor’s compensation, and the district’s rights to educational curricula and intellectual property developed.

Independent Contractors

The use of consultants is closely monitored so as not to vary from the rules of the Internal Revenue Code. In particular, consultants will:

1. Not be controlled as to what services will be performed and how these services will be performed. Consultants will not have set hours of work.

2. Adhere to a precise contract scope of services, recomputed or at least adjusted annually. This consultant agreement will specify the obligation of the consultant to pay his or her own self-employment taxes, if applicable.


3. Not receive any fringe benefits as such, although their fee may include provision for fringe benefits.

4. Not be assigned a permanent workstation.

5. Make their services available or work for a number of firms or persons at the same time.

6. Use their own stationery or time card in billing for services.


II. Internal Control Procedures

General Accounting Procedures

Overall Accounting System Design

Control Objective

To establish a coding structure that supports financial reporting and decision-making.

Major Controls

The Business Director and Budget Officer for Webster Public Schools are Involved in Designing the Chart of Accounts / Coding Structure.

To support the decision making, the Business Director and Budget Officer for Webster Public Schools shall be involved in ensuring that DOE guidelines, as updated July 1, 2001, are used for recording and reporting purposes using the district’s software.

General Accounting Activity

Control Objective

To ensure that all accounting entries are current, accurate, and complete.

Major Controls Timeliness of Entries

All entries are made soon after the underlying accounting event to ensure the financial record and reporting are accurate.

Support Documentation

All entries are supported by adequate documentation that clearly shows the justification and authorization for the transaction.

Audit Trail

A complete paper trail should be kept so that the auditors will be able to reconstruct and / or justify all entries.

Procedures

Financial data on source documentation is verified against original documents (e.g., invoice, purchase order, etc.) By the Financial Coordinator for the Webster Public Schools before entering into the software system.

Each entry in the accounting software is reviewed and approved by the Budget Officer for the Webster Public Schools.

Non-recurring entries, such as for correcting entries, are prepared as circumstances warrant and submitted to the Town Accountant within two business days of preparation. Documentation shall be attached to all such correcting entries.

Account Reconciliation and Close-out

Control Objective

To ensure the accuracy of financial records and reports.

Major Controls

Reconciliation of All Accounts and Sub-accounts

Procedures

Reconciliation of the Webster Public Schools’ records and the records of the Webster Town Accountant.

The Budget Officer for the Webster Public Schools shall reconcile all accounts and sub-accounts, or shall ensure that all such sub-accounts are reconciled, with the Webster Town Accountant on a monthly basis.

At fiscal year end and after the annual audit, all accounts are closed out and the balances of revolving funds and grants are agreed to the audited financial statements.

B. Cash Management Procedures

Cash Receipts

Control Objective

To record receipts completely and accurately and to prevent the diversion of cash assets.

Major Controls Cash Receipts Procedures


The Webster Public Schools has internal control systems in place to monitor cash receipts and to ensure that deposits are made in a timely manner.

Internal Accounting Controls

Opening of mail assigned to an employee with responsibilities independent of access to files or documents pertaining to accounts receivable or cash accounts.

Listed receipts and credits compared to accounts receivable and bank deposits.

Accounts are reconciled with balances carried by the Town of Webster Treasurer/Collector.

Procedures

Receptionist or File Clerk then forwards them to the individual responsible for the sub-account.

The Financial Coordinator then forwards them to the Treasurer for the Town of Webster

The Budget Officer for Webster Public Schools reviews the reconciliation of these accounts with the balances carried at Town Hall on a monthly basis.

C. Grant Receivable Procedures

Control Objective

To ensure that grant funding is pursued to the greatest extent possible.

Major Controls

The Superintendent has been assigned as the point person on all grants. The Director of Student Support Services is the designated point person on all grants related to special education.

Procedures

Entitlement Grants and Competitive Grants 1. The Superintendent shares information relative to competitive grants with appropriate members of

the professional staff. 2. Any professional staff member interested in pursuing a competitive grant must consult with the

Assistant Superintendent to ensure that the proposed grant application concept is compatible with the district-wide goals of the Webster Public Schools.

3. After the above consultation with the Assistant Superintendent, the member of the professional staff will complete the grant application, ensuring that any positions within such a grant are specified at salary rates listed in collective bargaining agreements, if appropriate.

4. The Assistant Business Manager will maintain a copy of all awarded grants.

Grant Amendments

1. Any proposed amendments to grants, either entitlement or competitive, must be discussed with the Superintendent prior to preparation.

2. After consultation with the Superintendent, the grant author/administrator may prepare a draft of the amendment.

3. The grant author/administrator must then meet with the Assistant Business Manager to ensure that the proposed amendment can be accomplished within the remaining fund balances.

4. After the Assistant Business Manager and/or Assistant Superintendent has cleared the amendment, the form shall be submitted to the Superintendent for signature.

5. The Assistant Business Manager will maintain a copy of all awarded grants. 6. The Business Office shall keep an additional copy of the approval in the appropriate grant folder.

Requesting Grant Payments

1. The Business Office will monitor the expenditure of funds. 2. The Assistant Business Manager shall ensure that the final grant payment is requested in a timely

manner so that the Treasurer prior to the close of the fiscal year will have received all funds. 3. The Business Office will ensure that the grant is reconciled to the balances carried at the end of

each month. 4. The Assistant Business Manager will draft and submit to a final report within 45 days of the end of

the grant. 5. The Assistant Business Manager shall submit the final report on the grant within 60 days after the

end of the project.


D. Payroll Procedures

Personnel Requirements

Control Objective

To ensure that the School hires only those employees, full or part-time, it absolutely needs and exerts tight control over hiring new employees.

Major Controls

Payroll Procedures

The School has adopted payroll procedures for installing new employees on the payroll system and removing terminated employees from the system, as well as monitoring vacation and sick pay.

Procedures

New Employees

Request for new employees are initiated by the building principal or supervisor and submitted to the Superintendent.

The Superintendent shall review the request to ensure that it falls within the approved School Committee budget.

The Personnel Coordinator shall maintain a spreadsheet to ensure that the funding of the positions being vacated is greater than the cost of the new hires.

A CORI is completed prior to the hiring of any new employee.

Any individual being considered for a position shall ensure that there is a complete application packet on file. That packet shall include the following:

Letter of Application Resume Letters of Reference Certification / License (when appropriate)

References shall be checked prior to hiring.

Any individual being hired shall receive an appointment memo detailing position, salary step, pertinent collective bargaining agreement or individual contract, actual salary, and date of hire.

The individual being hired shall be given, and shall acknowledge receipt of (in writing), copies of the following:

Harassment Policies; (Sexual, Racial, Disability, Gender, Sexual Preference) Internet Acceptable Use Policy; E-mail Policy; Restraint Policy.

The individual being hired shall complete an IRS W-4 Form and a Massachusetts Form M-4. Copies of a social security card, driver’s license, and/or passport shall be provided to the Superintendent’s Office.

The individual being hired shall complete all necessary paperwork with regard to retirement.

The individual being hired shall complete all necessary paperwork with regard to insurance, if it is appropriate.

An individual will be entered onto the payroll only after all of the above steps have been completed.

The Personnel Assistant shall notify the Technology Director so that an e-mail account can be established and a laptop assigned, if necessary.

Vacation and Sick Pay

Employees accrue vacation time based on either their collective bargaining agreement, School Committee policy, or his/her individual contract.

Employees must secure the approval of their supervisors in advance. Under usual circumstances, this approval should be secured two weeks in advance.

Regular part-time employees will earn vacation time as detailed in the applicable collective bargaining agreement or in his/her individual employment contract. Usually this vacation time is on a pro-rated basis.

Employees’ vacation balances are adjusted bi-weekly to reflect vacation time taken.

Sick leave taken is monitored against each employee’s available time and is recorded on a bi-weekly basis.

The Personnel Assistant monitors vacation and sick time by maintaining individual records for each individual.


Non-renewals

Upon recommendation of the school principal the Superintendent of Schools will sign letters of non-renewal.

Such letters will be given to the non-renewed individual by June 1 of any given year. The letter will be handed to the individual personally. Copies will be given to the Business Director, Webster Financial Coordinator, Personnel Assistant and Business Secretary.

The Business Director for Webster Public Schools shall remove the individual from the payroll effective June 30.

The Town of Webster treasurer’s office handles all issues relative to insurance, COBRA, pension, etc. For an individual who has not been renewed.

Terminations

Any time an administrator or supervisor is considering terminating an employee, the Superintendent shall be notified immediately.

If necessary, the administrator or supervisor and the Superintendent shall consult with the School Committee attorney to ensure that all appropriate steps are taken relative to the termination.

The Business Director for Webster Public Schools shall arrange with the Town Accountant to cut a final check in compliance with state law.

The Business Director for Webster Public Schools shall remove the individual from the payroll according to the advice of the School Committee’s legal counsel.

The Town of Webster treasurer’s office handles all issues relative to insurance, COBRA, pension, etc. For an individual who has not been terminated.

Personnel Data

Control Objective

To calculate and record payroll data accurately and completely for all employees.

Major Controls Internal Accounting Controls

A precise paper trail covering all transactions is required.

The Superintendent approves changes in personnel data.

Separate payroll and personnel files periodically reviewed and reconciled.

Procedures

Changes to personnel data are initiated with a “Appointment Memo” which is signed by the Superintendent.

A copy of the signed “Appointment Memo” is sent to the Business Director, Budget Officeer, Business Secretary and the Webster Financial Coordinator whenever a change is made.

The Webster Financial Coordinator processes the authorized changes to the payroll data.

A copy of the “Appointment memo” is retained in the employee’s personnel file.

Timekeeping

Control Objective

To ensure that payment for salaries and wages is made in accordance with documented time records.

Major Controls Timekeeping Procedures

Employees are instructed on the proper charging of time to assure the accuracy of recorded time to cost objectives.

Time Sheet

With the exception of cafeteria workers, the payroll system is a payroll by exception system. Payroll by exception means that the initial payroll information is set up for each employee, and, after that, the only information entered for each pay period are any exceptions to the normal information (sick, vacation, overtime, etc.).

Labor hours are accurately recorded and any corrections to timekeeping records, including the appropriate authorizations and approvals, are documented.

Internal Reviews

The Business Director monitors the overall integrity of timekeeping.



Reconciliations of hours charged on time cards to attendance records are made on a bi-weekly basis.

Procedures Time Sheet Preparation

In preparing time sheets, personnel will punch in at the beginning of their shift and out at the end of their shift using Veritime. All hourly employees other than administrative assistants must punch in and out for their break.

Approval and Collection of Time Sheets

Time sheets for all hourly personnel are forwarded to the Principal’s office on a bi-weekly basis. The time frame ensures that all time sheets are submitted in a timely manner.

Attendance is recorded on a computer spreadsheet by the Principal’s Office, approved and signed by the Principal and forwarded to the Webster Financial Coordinator and Personnel Assistant.

Reconciliation of Payroll to Time Sheets

Hours shown on time sheets are reconciled to the hours recorded on the payroll forms by the Webster Financial Coordinator.

The Webster Financial Coordinator will reconcile time sheets submitted for substitutes to the attendance forms submitted for salaried employees.

Non-Time Sheet Employees (Contracted employees)

Absences are recorded on a computer spreadsheet by the Principal’s Office, approved and signed by the Principal and forwarded to the Webster Financial Coordinator and Personnel Assistant.

Preparation of Payroll

Control Objective

To ensure that payment of salaries and wages is accurately calculated.

Major Controls


Time records are reconciled with payroll records twice a month by the Budget Officer.

The responsibility for checking the accuracy of payroll calculations is separated from the responsibility for payroll preparation to the extent possible for the size of the district.

Procedures

The school secretary forwards approved computer spreadsheets (sub list) to the Webster Financial Coordinator and Personnel Assistant.

Hours shown on spreadsheet are entered into payroll system by the Webster Financial Coordinator.

Payroll Payment

Control Objective

To ensure payment for salaries and wages by check or direct deposit is made only to employees entitled to receive payment.


All payroll checks and direct deposits are handled through the Town Accountant’s office.

Procedures

After the Town Accountant’s office and the Town Treasurer’s office have reviewed and signed the payroll checks these are returned to the school district’s Central Office for distribution.

The File Clerk shall sort the sealed envelopes for distribution.

The File Clerk shall send each batch of sealed envelopes to the appropriate administrator for distribution to the individual employee.

Each school administrator will monitor those checks or statements, which cannot be delivered to the individual employee and will mail the check or statement to those employees who cannot pick up the check or statement.

Payroll Withholdings

Control Objective

To ensure that payment withholdings are correctly reflected and paid to the appropriate third parties.

Major Controls

Reconciliation of Payment and Payroll Withholdings

Procedures


All payroll withholdings are handled through the Town Accountant and Town Treasurer.

Copies of the original withholding and benefit election forms shall be maintained in the individual employee’s personnel file.

The Business Secretary shall serve as an “ombudsman” is assisting school district employees in making changes with Town Hall. E. Property And Equipment Procedures

Property and Equipment (P & E) Acquisitions

Control Objective

To control the acquisition of P & E and completely and accurately record fixed asset acquisitions in order to safeguard fixed assets from loss.

Major Controls P & E Acquisitions Tied to Budget

All acquisitions of property and capital equipment are either designated in the approved budget or subsequently approved by the School Committee.

P & E Acquisitions Based on Approved Requests

Official approval is obtained before a P & E purchase is made. This is performed by reviewing the purchase order prepared for the item.


Reconcile fixed assets acquisitions with capital expenditure authorizations.

Procedures

Authorization requests for the acquisition of fixed assets are reviewed and approved by the Superintendent.

Each item of property and equipment received is identified and tagged in a visible area on the asset.

A copy of purchase orders for capital expenditures is entered into the record for proper identification of all fixed assets to be included in the accounting records.

Information on each tagged asset is entered in the fixed asset inventory by Town Finance staff.

Recordkeeping Over Property and Equipment

Control Objective

To record fixed asset acquisitions, transfers and dispositions completely and accurately on a current basis.

Major Controls Capitalization Policies

The district follows the policy of capitalizing all fixed assets purchased greater than $5,000. Fixed Asset Classification

Fixed assets are accounted for by the following classifications: land, building, betterments, furniture, and computer hardware/software.

Complete Record of P & E Acquisition Costs

The fixed asset inventory list contains the full history of each capital asset acquired, original acquisition cost, and any costs incurred to prepare the asset for use.

Procedures

Asset acquisitions, transfers, and dispositions are entered in the fixed asset inventory list on a periodic basis.

The fixed asset inventory list is reconciled with the financial accounts on a periodic basis. Any differences are analyzed and resolved by the Business Director for the Webster Public Schools.

Depreciation

Procedures

The district records assets when acquired and records the historical cost of these items.

The estimated useful life of district assets is as follows:

Building Improvements 20-40 years

Building 40 years

Furniture and equipment 5-10 years

When calculating the current value of an asset, straight-line depreciation over the above estimated useful life shall be utilized.


Inventory of Property And Equipment

Control Objective

To ensure that all recorded assets exist and are in use.


All property and equipment is tagged when received.

Physical inventories are performed annually.

Differences between physical inventories and amounts recorded on the fixed asset inventory list are analyzed and reconciled monthly.

Procedures

The Business Director for Webster Public Schools secures a printout of the fixed asset inventory list by asset classification.

An inventory of fixed assets is taken annually.

The physical inventory of fixed assets is compared to the figures recorded on the fixed asset inventory list.

Differences are investigated and resolved by the Town Accountant.

Disposal of Property and Equipment

Control Objective

To ensure that assets no longer in use are disposed of in accordance with existing policies.

Major Controls

Disposal Policies - The School Committee has adopted policies on the disposition of property and equipment.


Use of fixed asset disposal authorization forms.

Disposal or transfer of fixed assets only with proper authorization.

Periodic count of fixed assets that is reconciled with the fixed asset inventory list.

Procedures

A determination is made by school personnel as to the usefulness of a fixed asset.

An asset disposal form is prepared with proper written authorization by the appropriate administrator.

The asset disposal form is reviewed and signed by the Superintendent.

A copy of the asset disposal form is routed to the Business Director who enters the dollar amount of the disposed fixed asset as a reduction in the fixed asset inventory list. Any proceeds realized from the disposition of these assets are turned over to the Town unless otherwise specified by Town Meeting.

Government-Furnished And School-Acquired Property And Equipment

Control Objective

To ensure that Government-furnished and School-acquired property and equipment are properly obtained, used, and managed during the life of a federal or state grant.

Major Controls Record Keeping

The district maintains detailed records on all property and equipment. Custody

All Government-furnished and School-acquired property and equipment, when not in use, is stored in a secure area.

Inventory

All Government-furnished and School-acquired property and equipment is inventoried.

Procedures

All Government-furnished and School-acquired property and equipment on Government grants are assigned tag numbers and properly identified with this number in the fixed asset inventory list.

On an annual basis, administrators inventory all property and equipment and ensure that fixed assets are being used for the purpose intended.

The disposition of Government furnished and School-acquired property and equipment is authorized by the Superintendent and reported to the proper Government Agency as required by that agency.


F. Accounts Payable Procedures

Accounts Payable

Control Objective

To ensure that invoices are accurately recorded on a timely basis for authorized purchases.

Major Controls

Reconciliation of Accounts Payable Records

Reconciliation of source data is performed periodically to ascertain the accuracy of accounts payable entries.

Internal Reviews

Internal reviews are conducted to determine if duplicate payments or overpayments exist.

Procedures

Authorization of Payment for Purchases and Preparation of Warrants for Payment

Invoices are received by the Central Office, which forwards them to the requestor for approval. If invoice amount exactly matches purchase order amount then approval may be obtained through a signed receiving copy.

Invoices are compared to the Purchase Order and the packing list.

The invoice is reviewed for the following:

The nature, quality, and quantity of goods ordered and the related price.

Accuracy of all arithmetic calculations and extensions.

Completed 30B form if applicable.

The Webster Financial Coordinator reviews the above and enters the amounts into the software program.

Completed warrants, with supporting documents attached are prepared for the Signatures of the Superintendent, the Business Director, the Budget Officer, and the Webster School Committee.

The Business Office establishes all vendors within the accounting system upon initial use of the vendor. All vendors should provide a W-9 with verified street address and valid federal tax ID or social security number.

Reconciliation of Accounts Payable Records

The budget officer balances on at least a monthly basis with the Town Accountant.

Debit balances are resolved appropriately (e.g., an offset against other amounts due the vendor, requesting payment from the vendor, etc.)

Purchasing

Control Objective

To ensure that goods and services are required at fair and reasonable prices and the highest personal standards of conduct are maintained in all relationships with vendors, suppliers, and subcontractors.

To ensure that transactions are accurately classified and recorded in the financial records.

Major Controls Purchase Requirements

The Webster Public Schools administration has developed cost-effective and efficient purchase requirements in order to achieve full and open competition, meeting delivery schedules, controlling inventory and material, and expediting and following up on purchases.

Required Competition - The Webster Public Schools utilize the following procurement guidelines:

Contracts under $10,000 – The district uses sound business practices when procuring goods and services for amounts less than $10,000.

Contracts from $10,000 to $25,000 – The district seeks price quotes from at least three vendors and awards the contract to the responsible vendor offering the supply or service needed for the lowest price.

Contracts greater than $25,000 – With the assistance of the School’s attorney, the district conducts a formal advertised competition using sealed bids or proposals. An award is offered to the qualified bidder who meets the district’s specifications and offers the lowest price.

Where possible, the district utilizes the Commonwealth of Massachusetts – state contract, or the cooperative bids solicited by area collaboratives.

Selecting the Vendor

The district selects the most responsive and responsible vendor to provide required materials and services, and promotes competition in order to obtain fair and reasonable prices.



Implementation of procedures that require the reporting of unethical conduct to the Superintendent and the subsequent restitution of any gain resulting from such conduct.

Procedures Purchase Requirements

After approval of the annual budget, the Business Director reviews the district’s needs to uncover patterns of orders and opportunity for clustering orders to achieve volume discounts.

In preparing a purchase requisition, the requestor identifies only minimum needs. Processing Purchase Requisitions

Purchase orders are approved by the appropriate principal or other supervisor and forwarded to the Central Office. In instances of multiple requests for similar items, the Central Office prepares a combined order for a vendor.

Purchase Orders must include the following: A description of items ordered; A cost estimate; The required delivery information; The account to be charged; (DESE guidelines should be used to determine appropriate function and object codes.) Signed approval of the building principal or other comparable supervisor.

Processing Purchase Orders

Purchase requisitions, after having been signed by the building principal or other comparable supervisor, are then forwarded to the Superintendent and/or Business Director who checks for accuracy prior to approval

The Business Director or the Superintendent approves purchase order.

Three copies of the purchase order are printed; one copy is filed numerical in the Finance Office by pre-assigned number, to track outstanding commitments. Two Copies are returned to the administrator submitting the purchase order. The Receiving copy will be signed and returned to the Webster Financial Coordinator upon receipt of order.

Obtaining Bids and Quotations

The Business Director for Webster Public Schools ensures that the requesting administrator has obtained and documented the required quotations on transactions not expected to exceed $10,000, and has obtained these in writing for transactions between $10,000 and $25,000. All of these require the completion of the school’s “Compliance with 30B form” and the attachment of the required documentation. Items greater than $25,000 will require formal bid requests and evaluation before the purchase order is issued.

In evaluating bids received, the recommending administrator performs and documents a cost or price analysis for submission to the Superintendent and Business Director.

Negotiation and Award

Awards may be made to other than the low bidder in circumstances where the higher bid demonstrates best value contracting procedures to the district (can use MGL c30b as guide). In such situations, the administrator shall prepare a justification statement for such awards, furnishing a brief explanation of the factors leading to such a decision to the Superintendent and Business Director for Webster Public Schools.

Expense Reimbursement

Control Objective

To ensure the district pays for only authorized business expenses.

Major Controls Travel Policies

Collective bargaining agreements and individual contracts address the issue of travel reimbursement.

Employee Expense Reimbursement Documentation

Employees are required to obtain and furnish documentation for all individual expenses.


Justification for travel approved by the Superintendent.

Documentation for incurred employee expenses.

Prohibition against the issuance of district credit cards.

Expense Reimbursement


An employee who seeks reimbursement for authorized travel expenses completes a travel report detailing the expenses incurred, attaching copies of supporting documentation.

If payment was made by check, copies of both the front and back of the cancelled check must be provided.

The employee’s travel report reimbursement request is reviewed and approved by Superintendent.

All reimbursement requests must be submitted within the fiscal year in which the expenditure was made.

G. Management Reporting Procedures

Annual Budget

Control Objective

To support effectively the preparation of the annual budget and its periodic review.

Major Controls Budget Process

The building administrators develop budget requests utilizing input from their faculties and School Councils. These requests shall include requests for operating budgets and for warrant articles. The budgets are submitted to the Superintendent. After compilation of the requests, the Superintendent shall forward them to the School Committee for initial approval.


Accuracy and completeness of the budget and projections

Procedures

In preparation of the annual operating and capital budgets, the building administrators consult with faculty members and his/her School Council. Requests for additional resources and / or significant programmatic changes shall be submitted in priority order.

Building administrators shall meet with the Superintendent to discuss the initial requests.

The Superintendent shall prepare the initial budget request, compiling the requests from the district administrators.

The Superintendent shall submit this preliminary budget request to the School Committee for its consideration.

After consultation with the Towns’ Financial Committees, the School Committee, the Superintendent will adopt a final budget request to be submitted to Town Meeting for approval.

The Business Director for Webster Public Schools will enter the budget approved by Town Meeting.

Financial Reporting

Control Objective

To ensure the accuracy, completeness, and timeliness of financial reporting to support decision-making.

Major Controls Schedule

Monthly managerial reports are prepared. Review and Approval

Financial reports are reviewed for accuracy and completeness.

Audit

A certified public accounting firm audits the annual financial reports of the Town of Webster including the Webster Public Schools.

Procedures

The Budget Officer shall prepare periodic financial reports for the Superintendent, Business Director, Principal, and other administrators.

The administrators will review the reports for accuracy.

The Superintendent shall report any significant trends to the School Committee.

If necessary, the School Committee will approve transfers from one account to another.

Payroll Tax Compliance

Control Objective

To prepare and file required tax documents accurately and on a timely basis.

Major Controls

On a quarterly basis, tax filings are prepared by the Town Accountant.


III. Payroll Procedures

A. Employee Setup and Maintenance

All new employees must be set up in Aesop. Hourly employees also need to be set up in Veritime so their hours worked can be recorded. 1. Aesop

All new employees must be set up in Aesop. This is where they will log any time off requested.

The superintendent’s offices sets up new employees in Aesop.

The basic information of employees will be set up but, for hourly employees, their schedule will need to be entered by the Business Office. The schedule in Aesop and Veritime must match.

Once an employee is set up in Aesop, they need to be setup in Veritime so they can punch in on their first day of work.

2. Veritime

Once a schedule is created in Veritime, new employees can be added by going to:

Configure Positions (allows you to add employee to an existing schedule)

To change an employee’s position, go to:

Configure

Positions

Details

An alternate method is to go to:

Configure

Employee

Go through the screens to the window with the existing schedules. Add the appropriate stop date to existing schedules and add new schedules. Adjust start dates as needed.


3. Munis

New employees are setup in Munis by Payroll.

Setup New Employees.... The Fab 5!

#1. Employee Master

Date hired is the first day of work

Search by the SSN to make sure that person is not already in Munis.

Click “Add” then the tab key. This will add a new record and assign an employee ID#.

Job Class: what the person will be doing - it’s important to assign the right class here

Location: which report the person will come up on

Org/Obj/Proj: which general ledger line the pay will come from

Dept: tab thru this

P/T: all subs are part-time

Check Location: paycheck sort field

Subs are S300

Any person requesting their direct deposit voucher is set to check location #S376

When entering address information in the demographics screens, don’t use periods in the abbreviations

Payroll Tab – tab thru it leaving the default date

Run Type 1 (always Town/School)

Tab thru the rest; once you get to Mail Sort hit the green checkmark.

Select “Detail” from the left side of the screen and double-click on “Employee Pay”

#2. Employee Job Salary

“Add” and enter the employee

Start date here is not necessarily the date of hire. This needs to be a date prior to the actual payroll dates set by the town hall – Watch this date!

For F/T employees (contract employees) the effective date is the start date of the contract they’re covered by. Grade and Step come from the new hire form generated by the superintendent’s office

Cycles/Other = click the green checkmark.

For teachers only: Encumbered = “yes”; check “Balloon” and hit the green checkmark when the exemptions are right.

Then go back to Employee Detail - Deductions

#3. Employee Deduction

Green checkmark the automatic deductions and then add more:

OBRA – all subs (basically retirement for people under 20 hours/week)

Under 20 hours/week: add OBRA (#7200)


Over 20 hours/week: add 9%+2

Teachers: MTRS (new teachers are all 11%)

For employees who put “exempt” on a W-4, after the deductions have been created, go to the withholding deduction and enter “02” from the drop down menu of the Calc Code.

#4. Employee Accruals – will be updated by Personnel Records

When new employees are set up, accrual records are created but the balances are left blank. The balances need to be calculated and filled in by Personnel Records. Start-of-year (SOY) balances are left blank and need to be calculated then update. For employees hired mid-year, the balances also need to be pro-rate.

#5. Retirement

Items (b.) through (e.) are under the Detail tab of Employee Master

Can also get to all of them through Employee Maintenance

Employment Forms are dispersed to:

Town Accountant’s office

direct deposit

Forn NHR (New Hire & Independent Contractor)

Treasurer’s office

OBRA (98966-02)

Personnel Records (Business Office)

Conflict of Interest Acknowledgement

4. Upon employee resignation, retirement or termination: In Munis:

When employees leave, they need to be set to “Inactive.” Go to Employee Master. Select “Inactive” in the status box. Go to the Dates tab and enter the effective date along with the reason. Click on the green checkmark. This brings up an “Update Choices Box.” Hit the “Define” button. Do not check “Set all deductions and accruals to Inactive.” Click on the green checkmark and then hit the Execute button.

In Aesop:

Set the employee to “Inactive.” Add any pertinent notes in the comment box for future reference.

In Veritime:

Set the employee to “Inactive.” Set the stop date on any active schedules to the last day of work.


B. Payroll Process

Step 1: Veritime hours Go through the hours in Veritime. Once a group is verified to be correct, export it to Excel. Reports: Work Summary (list at bottom) Run with new filters Run date: Sunday through Saturday Run Export as Excel Run Download as Excel Compatible

Munis:

To access master records: Munis Human Resources/Payroll B. Employee Maintenance Reports A. Employee Master F/M B. Employee Job/Salary F/M

Paycodes:

165: Non-scheduled hourly 175: Subs – daily (job class S805) 180: Subs – hourly (job class S825) 742: IA teacher subs (extra $40/day for min. of 2 hours sub work) 817: Extra pay not subject to pension

Paygroup Designations:

Teachers: S310 Park Avenue Elementary teachers S320 Webster Middle School teachers S330 High School teachers

Other groups: S305 Administrative Assistants / Secretaries S311 Custodians S315 Cafeteria S321 Paraprofessionals S325 Crossing Guards S331 Administration S345 Before & After S350 ABAs S399 Districtwide Employees

Custodial Overtime:

Building Checks – always 1.5 hours OT

Watch overtime rate and extra pay – rates differ for regular work vs. events

Mail Run:

1.0 hour per day for any day worked

Snow Days/Early Release for IAs and ABAs:

Delayed openings / early release: paid a full day

Cancellation: not paid – will work the day at a later date


Cafeteria:

Full-time cafeteria employees are paid for school days cancelled due to inclement weather or unforeseen circumstances.

Full-time cafeteria employees receive holiday pay.

Administration:

Travel stipends are paid on the first paycheck of each month (except S. Knowlton – wants it weekly)

39-Week Employees:

39-week employees who get vacation pay (i.e.: Before & After) can use their vacation time during the school vacation weeks. Stop deductions for health, dues, etc. for these weeks. Continue regular deductions for taxes, direct deposit, etc.

Crossing Guards:

Update the crossing guard Excel sheet and give to payroll on Friday afternoon of the week.

Substitutes:

Subs who cover for a teacher on a professional development event are paid from a PD line (xxxxxx-512330-2355).

Subs who cover for ABAs or IAs are paid from the Special Ed. Sub lines (xxxxxx-512330-2325).

Subs who work on the 1st Wednesday of the month PD day are paid for a full day.

Subs have set daily and half-day rates. Only administrative assistant subs are paid for the actual hours worked.

Teacher subs are paid $75/day and $37.50/half-day.

IA and ABA subs are paid $62.50/day and $31.25/half-day.

Nurse subs are paid $110/day and have a

Payroll process in Munis:

Human Resources/Payroll C. Payroll Processing Functions A. Payroll Start and Status

Verify the dates are correct

Browse the records to locate the proper payroll date.

Town/School Payroll – use the Thursday date

Double-click the correct date.

Hit the “Change” button – locks you into that particular payroll to work on it

To work on a specific group:

Control-F (or magnifying glass) to search. Enter the location of the group into the “Location” box under the Summary tab. This brings up all employees sharing that location. Scroll through an update the employees as needed.

Regular Payroll Routine:

Verify hours in Veritime for accuracy. Address and fix any errors.

Export to Excel spreadsheets

For administration, go through Excel spreadsheet and make any adjustments needed.

Update the hours by Location (i.e.: custodians, IAs, etc.)

When adding new pay records for employees: “Add” a record, check number is always zero, pay deduction cycle depends on the week of the month.

Update Earnings and Deductions - make changes as necessary


Earning and Deductions Proof:

S200-S399 prints all groups together.

Print the 1st report to double-check the numbers.

Only print the second report when the payroll is final or is expected to have all changes made and be final.

Check for Errors:

Go to Earnings & Deductions (not Earnings & Deductions Proof)

Find

Green Check

Display

This tells you whether or not there are errors.

Final Proof:

Run for every payroll for all locations: S200-S399

Print 1st window but not 2nd

Print: define “Location” print each separately and match up to Excel sheet. Print only the 1st report (a summary). Don’t print the 2nd report yet.

Excel: update the summary of all groups to reconcile with the Munis payroll reports

Paywarr

Update dates

Enter totals from all separate Excel sheets by locations

Check total against the Earnings and Deductions Proof

Teacher Payrolls

Before updating anything, get a base starting point by running an Earning and Deductions Proof:

Run for S200-S399 (print only 1st report)

Total the teacher groups/locations: S210, S310, S320, S330 and S399

Reconcile this to the previous teachers payroll base pay for a starting base pay

Add records as needed for any additional pay or other changes.

C. Reports:

Detailed Check History In Munis, go to: Human Resources/Payroll D. End of Period Functions U. Employee Reports B. Detailed Check History

Choose option

Most used reports:

B. Detailed Check History

D. Employee Accruals

Define – Employee, dates, etc.

For a specific employee – check the Single Employee box and enter the employee ID#

Depending on the information needed, check the print options that are needed (earnings, deductions)

Click the green checkmark.

Select printing options or display to the screen.


IV. Accruals

A. Aesop Recordkeeping / Transfer to Munis

“Funeral” is used for immediate family and is not deducted from sick time – it is paid time and is recorded in LWP

“Bereavement” is for non-immediate family and the time off is deducted from sick time.

Unpaid Days – it’s critical to record them correctly and make sure payroll is aware of them. They also come into play for seniority purposes so they must be tracked. The superintendent’s administrative assistant must be aware of them so letters can go out alerting employees if they will be charged unpaid days.

For funeral or bereavement days, if the relationship to the employee is not noted, it must be determined.

For professional development days, the event must be recorded.

Personal days within the first or last 10 days of school or on either end of a holiday, must have prior approval. Watch the contracts – the wording differs between unions.

The pay for substitutes who cover for a teacher at a professional development event is charged to a PD line.

Cafeteria (full-time): receive holiday pay. Those with 10 or more years of service receive vacation time.

All time off in Aesop must be transferred into Munis. Each employee must have the appropriate record updated in Munis and doing this daily is preferred. Begin by logging into Aesop and printing a list of a specific day’s time off. It’s best to do “yesterday’s” time off. Changes can occur at any time during a given day and it’s counter-productive to try and enter “today’s” time off. Waiting until the following day is best.

Log into Aesop and run the weekly report for just one day’s length. This will produce one, alphabetical list. Running the Daily Report will also work but this list is printed by category, then by name. When referencing the list at a later date, it’s easier to have the one list in alpha order.

After the list is printed, log into Munis. Go to: Human Resources/Payroll B. Employee Maintenance/Reports E. Employee Accruals

This will bring up the employee records screen.

Choose a field to search on (employee ID, last name, first name, etc.). Once the employee comes up, go to the proper deduction code (1=sick; 2=vacation; 3=personal; 5=LWP; or 6=LWOP). The default screen is the sick leave accrual. To select a different one, either click on the drop down menu for the accrual type or click the arrows at the bottom of the screen. Once the record comes up, click on the “History” button on the left. This lets you add a new record for that type of accrual.

Fill in the appropriate information (date, length of absence). For the year, enter the year the school year will end.

Add a note if pertinent.

For PD days, the event must be listed.

For bereavement or funeral days, the relationship must be noted.

Bereavement days are recording in sick time. Funeral days are recorded in LWP days.

Make sure to enter the time off in hours for hourly employees and days for teachers and administration.

When the record is complete, click the green checkmark to accept it.

For professional development records – go to the LWP accrual.


B. Veritime – verify accrual time

For hourly employees the Aesop records automatically transfer to Veritime. Employees who have taken time must have their Veritime hours checked to accuracy. If the schedules match and are set up correctly in both Aesop and Veritime, full days will be okay. For any other days, the hours must be verified. If the hours in Veritime aren’t correct, they are corrected by adjusting the Aesop records. Custom hours may be needed so the record coincides with the actual hours punched. REMEMBER: if the hours in Aesop are adjusted, go back into Munis and adjust the hours recorded in the accrual record.

Some changes require deleting an Aesop record and re-create it. This is necessary to correct certain fields. Some fields cannot be adjusted.

If an employee’s status changes, any Aesop records created before the change will need to be deleted and re-created. [i.e.: if an employee changes schools, records will have the wrong building and subs will then go to the wrong building when reporting in]

C. Year-End Accrual Updating Process

Do not enter any time off after June 30th until the accruals have been rolled from one F/Y into the next.

Part-time cafeteria staff get sick time buyback. Their sick time does not get carried over from one year to the next. They are paid for their unused accumulated sick time. When their sick time is calculated for buyback, the time is entered in Munis with “SBUY – Sick Buyout/Buyback” from the drop down list for Used Reason. The date used is the last day of the fiscal year: 06/30/____.

Administration gets vacation buyback. Follow the contracts carefully for the limit of the number of days allowed as buyback. Once the days are calculated for payroll, the time is entered in Munis using “Vac Buyback” for the Used Reason.

Before doing the year-end accrual processing, reset any employees who were made Inactive during the school year to Active for the first step. They need to be “closed out.”

Look at the default rate and default limit versus the actual rate and actual limit. You need to make sure the accurate number of hours pulls in when the new year is started. BE CAREFUL WITH THIS. There are often changes during the year of employees who change FTE amounts. Their rates should have been adusted when the change took place but look through the lists and verify everyone.

D. Step 1: Close out year ending June 30th

For employees who became inactive during the fiscal year, keep them set to “Active” for this step. Their accruals need to be closed out.

In Munis, go to: Human Resources/Payroll D. End of Period Functions A. End of Period Processing D. Accrual Year End Processing Define:

Select which accrual type(s) to close out (1-6). In this step, it is okay to select all accrual types at once if desired.

Select the Location or Bargaining Unit to close out [ie: S305 or SSEC for secretary group)

Enter the end of the year 06/30/(year)

Then click on green checkmark.

Output/Post: this prints a report to check and, if okay, then post it.

Output – print the report to check

Make changes and re-run as often as needed

Post it when it’s okay. This will apply the changes

E. Step 2: Accrual Update

Before beginning Step 2, for employees are not returning for the new fiscal year to “Inactive.” For this step, each accrual type is updated separately,


F. In Munis, go to:

Human Resources/Payroll D. End of Period Functions A. End of Period Processing C. Accrual Update

Define

Select which accrual type to update. Each is done separately.

Table – choose appropriate group and type

Effective date: 07/01/(year)

Location – choose appropriate Location or Bargaining Unit

Org Range:_________ to zzzzzz

Then click on the green checkmark.

Output/Post – this prints a report to check and, if okay, then post it.

Output – print the report to check

Make changes and re-run as often as needed

Post it when it’s okay. This will apply the changes

G. Paygroup Designations / Locations:

Teachers: S310 Park Avenue Elem. teachers S320 Webster Middle School teachers S330 High School teachers

Other groups: S305 Admin. Assistants/Secretaries S311 Custodians S315 Cafeteria S321 Paraprofessionals S325 Crossing Guards S331 Administration S345 Before & After S350 ABAs S399 Districtwide Employees

Accrual Type: 1 Sick 2 Vacation 3 Personal 4 Comp 5 LWP (Leave With Pay) 6 LWOP (Leave Without Pay)

Step 1 – Add new accrual record for a new employee


Step 2 – Update the starting balance , limit and rate as necessary.

Step 3 – Finished record for a new accrual.


V. Account Receivable

A. Turnover Procedure

Turnovers sent to town hall with the morning mail.

Treasurer’s office: Original and one copy along with cash and checks go in a numbered bag – recorded on the log sheet

Accountant’s office: one copy of turnover

Business office: one copy of turnover along with supporting documentation

Turnovers are reconciled to Munis.

Turnover Sheet forwarded to Town Hall:


To ensure accurate accounting of all funds turned over, the turnovers are forwarded to the Treasurer’s Office in a sealed and numbered bag. The totals of all turnovers are calculated and recorded on both the bag and the Deposit Bag Log Sheet.


VI. Accounts Payable

A. Vendors - Creating and updating vendors

Coaches are entered as 1099 vendors (W-9 Sent/Received, Def.=7)

Munis:

To create a new vendor, a W-9 is needed. Then go to:

D.) Accounts Payable D.) Vendor Processing A.) Vendors

Search to see if the vendor already exists. Check by name and also check by FID# or SSN#. Checking by FID# or SSN# is more accurate. If the vendor does not already exist, click the green “+” to add a new vendor.

In the Alpha enter the company name without using “The” if the name begins with it. When searching for the vendor, this is the field that’s searched.

Always check the W-9 Received box and the W-9 Sent box.

For corporations do not check the IRS 1099 vendor box.

For partnerships or individuals, check the IRS 1099 vendor box and also select “7” in the Default drop down box.

After entering a new vendor, forward the W-9 to the Accountant (there’s no need to keep a copy).

For 501c3 organizations, do not check the 1099 vendor box.

One-time Vendor: 4900 Coaches: 1099 vendors (Default =“7”) Regular Educ. Transportation: 01300-533002-3300 Special Educ. Transportation: 0130024-533002-3300

B. Requisitions

Creating a requisition and process for converting it to a purchase order

Information on what the dept. numbers designate and who approves them

Approval process (based on dollar amount?)

All custodial requisitions use 399 for the Department. Change the “Ship To” information according to which building the order is for.

The Fiscal Year is very important. This must be correct! Use these departments when creating a requisition”

310 - Park Avenue Elementary School

320 - Webster Middle School

330 - Bartlett High School

340 – Special Education (Maria S.)

350 - Title I (Janice D.)

360 - Before & After (Lois T.)

370 - Adult Education (Terri S.)

380 - Building Project

399 - District

Munis:

C.) Purchasing B.) Purchase Order Processing A.) Requisition Entry

Hit the green “+” to add a begin a new requisition entry.

Tab to the Vendor number and skip over what comes before it.

Terms/Miscellaneous – don’t change this, tab through the fields or hit the green checkmark.

This begins the Line Detail process. Enter each item to be ordered – fill in appropriate quantity, enter the item # and description is the text box, update the price per unit.


Don’t forget to add the estimate for shipping.

Tab through to the GL account number and use appropriate number.

When done entering the detail, go up to File then Exit. On the Main tab, check the total and verify it’s correct.

The requisition(s) must be released for them to be processed to a Purchase Order. Requisitions can be release at the time they are created or multiples can be selected from the menu on the left of the screen.

Requisition Entry

Requisition Release

C. Purchase Orders

After POs are printed:

“School Business Office” goes into the Pinks folder and is ultimately filed with the Business Office copy of the invoice paid;

“Vendor” copy and the terms are mailed or faxed to the vendor

“Ordering” copy is forwarded to the requisitioner

“Receiving” copy also goes to the requisitioner


D. Invoice Entry

Create separate batches for funds

When invoices arrive in the mail, for those without a PO, put the invoice in the folder to be paid.

If the invoice has a PO, check to see if the signed receiving copy is in the back of the “Bills Folder.” If it has, put it with the invoice and put both in the folder of bills to be paid in the next warrant. If there is no signed receiving copy, leave the invoice in the appropriate section of the folder. When signed receiving copies come in, look for invoices. When both are in, put them together and place in the folder of invoices to be paid in the next batch.

Add Batch:

Munis:

Financials D. Accounts Payable B. Invoice Processing A. Invoice Entry

To Resume and existing batch, use “control-F” to “Find” and bring up a list of existing batches.

Add a new batch, click on the Add Batch button. Tab to the Effective Date and enter the date of the Thursday following the school committee meeting.

The Warrant Date, the Effective Date and the Due Date are all the same date.

For the Warrant, enter the actual warrant number: Smmddyy [i.e.: S082814]

Tabbing through the remaining fields opens the “Invoice Entry” screen

For invoice entries that reimburse employees: make sure there is no “7” in the 1099 field next to the general ledger account number. If it comes up with a “7,” remove it.

For mileage reimbursements, make sure the mileage rate is the correct rate for the year of the expense.


Watch the Remit Address that comes up with the Vendor number. Some vendors have multiple remit addresses. Make sure the address matches the remit address of the invoice. Update the vendor to add a new remit address if necessary.

Gas and electric utilities must have each invoice on a separate voucher.

For all others, when there are multiple invoices for a vendor, use the same voucher number of the first one entered for all of the others.

For invoices without a PO:

Tab over the Year box and tab to the Vendor # box. Most times skip the description.

For invoices with a PO:

In the Year box, enter the fiscal year of the PO.

Close out POs if they are complete. After entering the information on the first screen, the Liquidation screen comes up. Tab over to the amount to liquidate if the PO is not complete. If the invoice competes a PO, hit the “Full Liquidate” button. This will fully liquidate and close the PO.

To pay only a portion of a PO, click the “Modify” button and tab to the appropriate line. Tab to the “Liquidation Amount” field and enter the dollar amount, hit Enter.

Invoice Date: the date of the invoice

Received Date: use the same date as the invoice date

Due Date: enter the warrant date

After entering the Invoice, Received and Due dates, tab through to the general ledger account number information.

To partially liquidate an invoice with a PO:

Miscellaneous:

Only current charges are paid. Finance/late charges are not paid.

Watch for sales tax – we do not pay sales tax. If sales tax is applied to an invoice, deduct the charge and make a note to include a sales tax exemption form with the remittance.

Credit memos – entered exactly like an invoice except a “-“ sign is used before the amount to be paid. Credit memos cannot be applied to POs so enter the credit memo as an invoice without a PO attached.

E. Warrant

Enter all invoices in batches. Use a separate batch for each fund. Warrant Sheet: total all batches on the Excel spreadsheet – reconcile to Munis and verify totals match


Before the Warrant - Copy all invoices

For the Accountant: Originals Invoices. If there’s a tear-off remittance slip, make a copy of the page before it’s torn off and attach that copy to the original. Packing slips and receiving copies of the POs do not need to be copied but do need to be attached to the original invoice.

For the Treasurer: Remittance slips and invoice copies requested by merchant to accompany the check.

For the Business Office: copy of the entire bill before any remittance slips are torn off. Copy of documentation other than POs and packing slips.

For the Warrant:

Voucher sheets are printed and trimmed to 8.5” wide.

Staple the voucher sheet on top of all bills it’s for.

Stamp with the “Approved by_______________________________” stamp.

After the Warant:

Make one copy of all signed warrants for the Business Office.

Send two signed, original copies of the warrants to the Town Accountant along with the invoices.

Send any remittance slips to the Treasurer.

After the school committee meeting is done and the warrants are approved, the Business Office copies must be filed.

Stamp the warrant date on each copy of the invoices that were approved on the warrant.

If there was PO involved with an invoice, if it was completed, pull the B.O. pink, stamp it, and attach it to the invoice. If it was not paid in full, stamp the date of the warrant on the BO pink, record the amount paid, and put it back in the folder with the other BO copies.

School committee meetings are always on Tuesdays with the warrants dated for the following Thursday.


VII. Journal Entries and Other Accounting Reports

A. YTD Budget Reports

Financials

A. General Ledger

E. Inquiries and Reports

C.YTD Budget Report

Seg. Find (general ledger segment find)

YTD Budget Report – settings to change the print options


B. Account Inquiry – for data on a particular account

Financials

L. Account Inquiry


For detail of a particular year, click on the yellow folder. In this case, the detail for “Fiscal Year 2016 Actual” folder is below:


VIII. Procurement

A. Procurement Guidelines

The Webster Public Schools procures only those items and services that are required to perform and mission and/or fill a bona fide need. Procurements are made using best value contracting, which includes assessing the best value considering quality, performance, and price. MGL, Chapter 30B is required to be followed. The district adheres to the following objectives:

1. Procurement will be completely impartial based strictly on the merits of the supplier and contractor proposals and applicable related considerations such as delivery, quantity, etc.

2. Make all purchases in the best interests of the district and its funding sources.

3. Obtain quality supplies / services needed for delivery at the time and place required.

4. Buy from responsible sources of supply.

5. Obtain maximum value for all expenditures.

6. Deal fairly and impartially with all vendors.

7. Maintain dependable sources of supply.

8. Be above suspicion of unethical behavior at all times; avoid any conflict of interest, related parties or even the appearance of a conflict of interest in the school district supplier relationships.

Purchase Orders

The district will execute a purchase order for all purchases. The appropriate building principal or administrator and the Superintendent and/or Business Director must approve such purchase order.

Lease Agreements

All lease agreements will be evidenced by a signed agreement identifying all of the terms and conditions of the lease. All lease agreements must be approved by the Chief Procurement Officer of the Webster Public Schools.

Real Estate Agreements

Any real estate agreement to rent or sell will require a beneficial interest disclosure as required in MGL Chapter 7, section 40J.