Education Week 3 Unit 3 EDU 667/767 Reading Assessment/ Writing Assignment

EXCERPTS FROM TYPICAL ACCOUNTING MANUAL USED BY PRINCIPALS/BUSINESS MANAGERS

Account Coding

Purchasing/Accounts Payable

Payroll

Activity Funds

Fixed Assets

ACCOUNT CODING

DESCRIPTION

Every school district in the state of Mississippi must use an accounting code for each financial transaction. The accounting code is prescribed by the Mississippi Department of Education.

The accounting code is designed to provide a way for school districts to effectively manage their finances. The use of the prescribed accounting code also provides the Mississippi Department of Education, as well as other state agencies and the Legislature, the ability to gather and report information in a manner common and consistent to all school districts. Therefore, it is very important that the correct accounting code is used with each financial transaction.

The accounting code consists of 24 digits aligned in the format of xxxx-xxxxxxx-xxx-xxx-xxx-xxxx. The format consists of the following codes and descriptions.

XXXX	Fund Number	There are approximately 70 funds in the district.
XXX	General Ledger Code	This code represents an asset, liability, revenue code (800) or expenditure code (900).
XXXX	Function Code	This code represents either a revenue or an expenditure function.
XXX	Program Code	Optional code (used very seldom by the district)
XXX	Object Code	This code is used with expenditures and indicates the purpose of the expenditure.
XXX	Department Code	This code represents the school or department.
XXXX	Modifier Code	This code represents additional detail of the function code. For activity funds, it indicates the activity sub account.

Listed in the following sections are the accounting codes that the Rankin County School District uses for most transactions.

GENERAL LEDGER CODE

The second element of the account code is the balance sheet or the general ledger code. This code is the three digit code that follows the fund code. The balance sheet code represents assets, liabilities or fund equity. The general ledger code represents revenues (800) or expenditures (900). The general ledger codes that the district uses for most transactions are as follows:

CODE	DESCRIPTION
101	Cash (asset)
103	Petty cash (asset)
111	Investments (asset)
112	Due from Bad Checks (asset)
131	Due from Other Funds (asset)
436	Due to Student Clubs (liability)
441	Due to Other Funds (liability)
745	Assigned Fund Balance (fund equity)
751	Unassigned Fund Balance (fund equity)
800	Revenues
900	Expenditures

FUNCTION CODE

The third element of the account code is the function code. This code is a four digit code and may be a revenue function or an expenditure function. The revenue codes that the district uses for most transactions are as follows:

REVENUE CODE	DESCRIPTION
1120	Ad Valorem Taxes
1311	Tuition from Individuals
1520	Interest Revenue
1711	Admissions
1791	Other Student Activity Revenue
1920	Contributions and Donations
1940	Instructional Fees
6720	Transfers In
	Note: If a revenue code above does not apply to a specific revenue item, please contact the chief financial officer as there are many additional codes that may be used.

The expenditure codes that the district uses for most transactions are as follows:

EXPENDITURE CODE	DESCRIPTION
1105	Pre-Kindergarten Programs
1110	Kindergarten Programs
1120	Elementary Programs
1130	Middle School Programs
1140	High School Programs
1142	Vocational Programs
1191	Driver’s Education Programs
1210	Gifted Education Programs
1220	Special Education Programs
1230	Alternative School Programs
1240	Juvenile Detention Center
1290	Other Special Programs
1310	Adult Education Programs
1420	Secondary Summer School
1910	Athletic Activities
1920	Student Activities
2110	Attendance Services (Data Management)
2120	Guidance Services (Counseling)
2130	Health Services (Nursing)
2140	Psychological Services (Testing)
2150	Speech Pathology Services
2210	Instruction Improvement Services (Staff Development)
2220	Education Media Services (Library)
2290	Other Instructional Staff Services (ITD)
2310	Board of Education Services
2320	Executive Administration Services
2330	Special Area Administration Services
2410	Office of the Principal Services
2510	Fiscal Services (Accounting)
2520	Purchasing Services
2530	Distributing Services (Courier)
2540	Printing Services
2620	Operating Building Services
2630	Care and Upkeep of Grounds Services
2660	Security Services
2690	Other Maintenance of Plant Services
2720	Vehicle Operation Services (Transportation)
2730	Bus Monitoring Services
2820	Information Services (Public Information)
2830	Staff Services (Human Resources)
2840	Data Processing Services (ITD)
3100	Food Service Operations
3900	Other Non-instructional Services (Frontiers)
4000’s	Sixteenth Section
5300	Architecture and Engineering Services
5500	Building Construction Services
6000’s	Debt Payments
7110	Indirect Cost Transfers Out
7120	Other Transfers Out
	Note: If an expenditure code above does not apply to a specific expenditure, please contact the chief financial officer as there are additional codes that may be used.

PROGRAM CODE

The fourth element of the account code is the program code. This code is an optional code and is currently not used by the district except in a few instances as determined by the chief financial officer. For the Title 1, Title 2 and SPED funds, it is used to indicate the year of the project.

OBJECT CODE

The fifth element of the account code is the object code. The district currently does not use object codes for revenues. However, expenditure object codes are required with each expenditure function. The object code should be assigned based on the description that best fits the item or service being purchased. The expenditure object codes that the district uses for most transactions are as follows:

OBJECT CODE	DESCRIPTION
111	Certified Salaries
112	Aides’ Salaries
113	Noncertified Salaries
114 to 119	Other Salaries
121	Substitutes
122	Part-time Personnel
131	Overtime Wages
151	Compensated Absences Payments
210	Group Health Insurance
215	Group Life Insurance
220	Matching FICA
230	Matching Retirement
240	Unemployment Compensation
260	Workers’ Compensation
320	Professional Services (Kelly substitutes’ code is 323)
330	Other Professional Services
340	Technical Services
345	Ball Officials
411	Water
412	Electricity
413	Natural Gas
414	Telephone
420	Cleaning Services
430	Repairs & Maintenance
440	Rentals
450	Construction Services
490	Other Purchased Property Services
510	Student Transportation Services
520	Insurance
530	Postage
540	Advertising
550	Printing and Binding
560	Tuition
580	Travel
590	Miscellaneous Purchased Services
610	Supplies
611	Software
622	Tires & Tubes
623	Repair Parts
624	Uniforms
625	Tags & Stickers
631	Gasoline
633	Lubricants
641	Purchased Food
642	Donated Commodities
643	Food Production Supplies
651	Textbooks
652	Books & Periodicals
660	Resale Items
710	Land
721	Buildings < $50,000
725	Buildings > $50,000
728	Building Improvements < $25,000
729	Building Improvements > $25,000
731	Computer Equipment < $5,000
733	Computer Equipment > $5,000
735	Other Equipment < $5,000
737	Other Equipment > $5,000
751	Other Improvements < $25,000
753	Other Improvements > $25,000
771	Cars & Trucks < $5,000
772	Cars & Trucks > $5,000
773	Buses < $5,000
774	Buses > $5,000
775	Other Mobile Equipment < $5,000
776	Other Mobile Equipment > $5,000
810	Dues & Fees
830	Interest
840	Redemption of Principal
890	Miscellaneous Expenditures
	Note: If an object code above does not apply to a specific expenditure, please contact the chief financial officer as there are additional codes that may be used.

DEPARTMENT CODE

The sixth element of the account code is the department code. This code represents the school or the location. This code is only used with expenditures. The department codes are as follows:

DEPARTMENT CODE	DESCRIPTION
001	District
017	City Lower Elementary School (area 1)
018	City Upper Elementary School (area 1)
020	City Middle School (area 1)
022	City High School (area 1)
023	Rural Elementary School (area 2)
025	Rural Middle School (area 2)
026	Rural Middle School (area 2)
092	Alternative School
801	Transportation
901	Child Nutrition

MODIFIER CODE

The modifier code is the sixth element of the account code. This code is used mainly to identify balances of activity fund sub accounts. It is also used to identify more specified areas of responsibility or areas of instruction. The modifier codes are as follows:

	DISTRICT OFFICE CODES
MODIFIER CODE	DESCRIPTION
0003	Principal / Teacher of the Year Awards
1220	SPED Interventionists (Fund 1145) and CEIS
1903	Assistant Superintendent – Elementary
1905	Assistant Superintendent – High School
1912	Instructional - Elementary
1913	Instructional – High School
1914	Advanced Placement / Dual Enrollment
1917	Assistant Superintendent – Support Services
201x	Fund Balance Projects
2222	Medicaid / Maximus
2290	ITD - Special

	GENERAL ACTIVITY FUND CODES
MODIFIER CODE	DESCRIPTION
	General Fund
0001	General (Anything Not Categorized Below)
0100	Bad Checks
0105	Jr. Beta Club
0110	Choir
0120	Concessions/Basketball
0130	Concessions/Football
0140	Concessions/Student
0150	Drama
0160	Donations
0165	Equipment
0170	Field Trips
0180	Fundraisers
0185	Jr. Pep Squad
0190	Petty Cash
0200	School Store
0210	High School Student Council
0215	Jr. High Student Council
0220	Textbook Fines
0230	Counselor
0300	Academic Fund
0270	ACT
0280	AP English
0290	AP Math
0301	Art
0311	Biology
0312	Business
0316	Chemistry
0317	Child Development / Resource Management
0318	Computer Discovery
0321	English
0322	English – 7th and 8th Grade
0323	Engineering Academy
0324	Foods / Nutrition
0325	French
0328	Grade Pre K
0330	Grade K
0340	Grade 1
0350	Grade 2
0360	Grade 3
0370	Grade 4
0380	Grade 5
0390	Grade 6
0392	History
0393	Health Academy
0395	Human A & P
0396	ICT
0398	Learning Strategies
0400	Library
0410	Math
0412	Math, 6th Grade
0420	Music
0480	Physical Education
0430	Reading
0445	Robotics
0440	Science
0442	Science, 7th Grade
0444	Science, 8th Grade
0450	Social Studies
0452	Social Studies, 6th Grade
0455	Spanish
0460	Special Education
0465	STEM
0490	Gifted
0470	Workbooks
0500	Athletic Fund
0505	Archery
0510	Baseball
0520	Basketball (Boys)
0540	Basketball (Girls)
0560	Cheerleaders
0565	Diamond Girls
0570	Cross Country
0578	Football, Jr. High
0580	Football
0585	Girls' Athletics
0590	Golf
0600	Power Lifting
0610	Softball (Fast)
0620	Softball (Slow)
0582	Scoreboards
0640	Soccer (Boys)
0650	Soccer (Girls)
0660	Track
0670	Tennis
0680	Volleyball
0700	Miscellaneous
0710	Annual
0720	Band
0730	Driver's Education
0740	Graduation
0750	Grants
0760	JROTC (Junior Reserve Officers' Training Corps)
0770	Newspaper
0771	Olympiad Math Team
0772	PSAT Workshop
0775	Student Parking
0778	Scholarship, Beta Club
0790	Scholarship, Math/Science President Award
0808	Scholarship, PTO
0810	Senior Projects
0815	Student of the Month
0820	Student Recognition
0830	Technology Lab
0840	Junior Class

	AGENCY ACTIVITY FUND CODES
MODIFIER CODE	DESCRIPTION
9000	Agency Fund
9010	Academic Foundation
9020	Academic Team
9030	Ag Club
9035	Amnesty International
9040	Annual
9045	Archery Club
9050	Art Club
9060	Band
9070	Baseball Diamond Girls
9080	Beta Club
9102	Bulldog Bass Fishing Club
9105	Cheerleaders, Basketball
9110	Cheerleaders, Junior Varsity
9120	Cheerleaders, Varsity
9130	Chess Club
9133	Choir (Show Choir)
9140	Choir Club
9145	Class of 2020
9150	Class of 2019
9160	Class of 2012
9170	Class of 2013
9175	Class of 2014
9178	Class of 2015
9179	Class of 2016
9180	Class of 2018
9190	Computer Club
9195	Creative Writing
9200	Dance Team
9220	Debate Team
9222	DECA
9240	Drama
9255	Environmental Club
9260	FBLA (Future Business Leaders Of America)
9270	FCA (Fellowship Of Christian Athletes)
9280	FCCLA (Family, Career And Community Leaders Of America)
9290	FEA (Future Educators Of America)
9300	FFA (Future Farmers Of America)
9310	FHA (Future Homemakers Of America)
9320	Film Club
9330	First Priority
9360	French Club
9385	History
9390	Home Economics
9398	Jobs for Miss. Graduates (JMG)
9400	JROTC (Junior Reserve Officers' Training Corps)
9405	Junior Class
9410	Junior Classical League
9420	Key Club
9430	Library Club
9440	Literacy Club
9450	Math Club
9466	Mock Trial
9467	Miss. Science Olympiad
9468	Model UN
9470	Mu Alpha Theta
9475	Musical
9480	National Art Honor Society
9490	National Honor Society
9500	Newspaper
9540	Pep Squad
9550	Personal Finance
9555	Photography Club
9565	Project Lead the Way
9570	Prom
9590	Rodeo Club
9600	SADD (Students Against Drunk Driving)
9610	Science Club
9620	Scholarship, FFA
9640	Scholarship, Weyerhauser
9645	Senior Class
9648	Senior Projects
9650	Spanish Club
9660	Sports Club
9670	Student Council
9685	Thespians
9690	TSA (Technology Student Association)
9710	Work Study Program

PURCHASING / ACCOUNTS PAYABLE

DESCRIPTION

One of the most important aspects of controls over expenditures is an efficient and effective system of purchasing. The objectives of an effective purchasing system are to buy materials, supplies, commodities and services that are of the right quality, quantity, price, and from the right source with delivery being at the right place. These objectives should be accomplished in accordance with applicable state and federal purchasing laws and in accordance with the district’s purchasing policies.

The district’s purchasing system includes the following documentation:

1. Purchase requisitions – Documents completed and approved by management personnel requesting the issuance of a purchase order for the purchase of goods or services. Requisitions are keyed in electronically and are approved electronically.

2. Purchase orders – Documents authorizing the delivery of specified merchandise or the rendering of certain services and the making of a charge for them. The purchase order gives the vendor authority to ship the requested items and binds the district for payment. Acceptance of a purchase order by the vendor establishes a legally binding contract.

3. Documentation of receiving goods or services – Indication of an individual’s signature and the date of the receipt on the invoice to verify the fact that the items ordered were actually received.

4. An invoice or other supporting documentation – In order for a payment to be made for a purchase, the district must have an invoice or other supporting documentation from the vendor.

BOARD POLICIES (Budgeting, Purchasing)

Districts establish School Board policies that address budgeting and purchasing. Following is a list of typical policy number codes and a description of what is usually contained in that policy. Not all districts create the same policies, as it is incumbent upon them to generate policies that address the needs of the district. Most districts also create “Purchasing Policy Manual” that is specific to the district.

Policy # Description

DC/DCC Budgeting System

DJAA Authorized Signatures

DK Student Activity Fund Management

DJE Purchasing (refers to “Purchasing Policy Manual”)

DJEA Purchasing Authority

DJEAA Purchasing Procedures

DJED Bidding Procedures

DJEJ Payment Procedures

DJD Expense Authorization / Reimbursements

REQUISITIONS

Requisitions should be keyed by a bookkeeper at the school or department. After keying in a requisition, it is electronically submitted to the supervisor. After the supervisor electronically approves the requisition, it is submitted up the line of authority (as established by the chief financial officer) until it reaches the accounts payable department.

A description of the item(s) being purchased must be keyed on the requisition screen. The only exception is if there are more than 10 items, a list of the items must be electronically entered as an attachment. This list must also be attached to the purchase order when it is submitted for payment. Other items that must be listed on the requisition (if applicable) include:

Single source number

State contract number

Express Products List (EPL) number (in reference to computer equipment)

Reference to “quotes attached” (the quotes must also be attached to the purchase order when it is submitted for payment)

Indication of emergency approval by Melissa Barnes and date

Items that must be electronically attached as an attachment include:

Lists of items being purchased (if more than 10 items)

Quotes (for purchases of more than $5,000)

EPL number

Book lists for federal funds or textbooks

Once a requisition is submitted electronically to the accounts payable department, it is reviewed for accuracy and compliance with applicable purchasing laws. If the requisition is acceptable, it is submitted to the director of purchasing. Once the director of purchasing approves it, a purchase order is printed.

Vocational, federal and textbook requisitions may need to be electronically approved in the district office by the director in charge of those funds. Therefore, these types of requisitions will require more time to process.

EMERGENCY REQUISITIONS

If an emergency exists, the district will have a procedure established for the principal to follow for obtaining a requisition number. It often entails contacting the Director of Purchasing for the requisition number as approval at this level is often required for emergency requisitions. Typically, no vendor can be contacted until the requisition number has been approved by the Director of Purchasing. The vendor will use this requisition number as a reference number in order to begin providing emergency services to the school/district.

TRAVEL REQUISITIONS

An official travel reimbursement requisition (“voucher for reimbursement of expenses incident to official travel”) must be submitted to the accounting department when being paid with district/school funds. Travel requisitions must be approved by the principal or department head and sent to the department in the district office responsible for the travel budget. Once the director of purchasing approves the travel requisition, it is keyed by the accounts payable department.

Travel paid by an activity fund should also have a voucher but does not have to be submitted to the accounting department. It is approved by the principal and is maintained at the school.

Travel reimbursement requisitions must be submitted to the director of purchasing by the 25th of the month in order for a purchase order to be processed back to the school or department. The school or department must then submit the purchase order and the travel reimbursement requisition by the last day of the month in order for payment to be made on the second Wednesday of the following month.

Travel advances may only be obtained for out of state travel and must be requested on a “request for travel advance.” Once the travel is completed, a travel reimbursement requisition reconciling the travel advance to the actual travel expenditures must be completed within 15 working days from the return date of the trip.

PURCHASE ORDERS

After a requisition has been approved, you will receive two copies of a purchase order:

Yellow copy – Vendor / Department

Pink copy – Business Office

Once you have received the purchase order from the district office, you may order the goods or services. The purchase order is the document that legally authorizes the purchase of the goods or services. If a purchase order has not been issued, you may not order or purchase the goods or services. A purchase order should not be prepared after the goods or services have been received and invoiced.

The principal or department head must sign (no stamped signatures) the completed purchase order to verify that the purchase order is ready for payment. Purchase orders should not be signed until the goods or services have been received and invoiced.

If the purchase order has an increase in amount for any reason, the purchase order must be returned to the director of purchasing for approval. This rule does not apply to utilities.

DOCUMENTATION OF RECEIPT

When items are received, stamp the invoice with a “Received” stamp and have the employee receiving the goods sign and date the invoice verifying all items have been received and are the correct items ordered.

PAYMENT OF INVOICE

Once an invoice has been received and verified, the invoice amount, invoice number and invoice date must be written on the front of the purchase order. The purchase order and the invoice and any other supporting documentation must be stapled together in the following order:

1. Pink copy of purchase order

2. Original invoice (with documentation of receipt of goods)

3. Other supporting documentation such as quotes, lists, etc.

4. Remittance documents (attached with paper clip)

5. Fixed asset form (Form FA-1) if fixed asset is purchased (attached with paper clip)

Completed purchase orders should be sent to the accounts payable department for payment as soon as they are ready for payment. Please do not hold your completed purchase orders until the end of the month. Invoices should be matched on a daily basis with purchase orders in order to pay them in a timely manner. Contact the vendor as soon as possible if an invoice was not received with the goods.

Completed purchase orders are due to the accounts payable department by 4:00 p.m. on the last working day of the month in order for invoices to be paid on the second Wednesday (Board meeting date and approval of claims docket) of the following month. You will be notified of any changes in this schedule due to holidays, inclement weather, etc.

VENDORS

To obtain a vendor number for a new vendor, you must first obtain a W-9 form for any vendor that is not a district employee. A vendor number will not be assigned until a W-9 form is received. Then a new vendor form must be completed, inclusive of the vendor’s tax identification number or social security number, The district will assign a vendor number.

BUDGET ISSUES

The computer accounting system will allow a requisition to be processed only if there are sufficient funds available in the budget account. If there are not enough monies in a budget account, a budget transfer must be made then transmitted up the line of authority (as established by the chief financial officer).

Utility expenses (water, gas and electricity) are not regular budget items. Therefore, you may not move excess budget amounts to other accounts nor do you have to cover any budget shortages in these accounts.

If you are over budget in a utility (water, gas and electricity) account, you may override it once you have discussed it with the chief financial officer. Any other budget “overrides” must have the approval of the chief financial officer.

Rental of copiers at schools should be charged to the instruction functions (1110, 1120, 1130 or 1140). Any charges for “overages” should be charged to object code 430 (repairs and maintenance).

MISCELLANEOUS

If a fixed asset is purchased, a fixed asset acquisition form (FA-1) must be attached to the completed purchase order when submitting it for payment. Attach the FA-1 form to the back of the completed purchase order with a paper clip. If the FA-1 form is not attached, the purchase order is considered incomplete and will be returned to your school or department. Incomplete purchase orders will not be paid.

Every effort should be made to make sure all invoices dated in May and June are paid in June of the current fiscal year. In order for bills to be paid in the current fiscal year, the completed purchase order and invoice must be submitted for payment by the third Wednesday of June (see “accounting calendar” for exact date). Because of potential delays in shipping, equipment purchases after May are discouraged.

PAYROLL

DESCRIPTION

Payroll and the related employee benefits (FICA tax, retirement contributions, group health insurance and group life insurance paid by the district) account for approximately 65% of the district’s total budget. There are many federal laws as well as state laws that apply to payroll which require wages to be paid accurately and timely. Because payroll must be 100% accurate and must be paid on pay day (not the day after), it is imperative that accurate payroll information is submitted to the payroll department on a timely basis.

The major concepts related to payroll include:

· Before an employee may be paid, he/she must be approved by the school board.

· An employee must be paid for all time worked.

· An employee may not be paid for days or time not worked.

BOARD POLICIES (Payroll and Personnel)

Districts establish School Board policies that address payroll and personnel. Section G” of the School Board Policy Manual address personnel policies of the district. Some of the specific policies relating to payroll include:

Policy # Description

GADGB Instructional Staff Leave

GDBC Classified Staff Overtime Pay

GDBC-E1 Classified Staff – Time Clock Rules

GCRG Classified Staff Leave

NEW EMPLOYEES

New employees must come to the district office with their completed paperwork for processing, fingerprinting, obtaining their ID badge and enrolling in the timekeeping system. The process may require 30 minutes or more depending on the completeness of the paperwork.

A new employee must be approved by the school board before he/she may be paid. The school board meets on the second and fourth Wednesday of each month. An employee’s paperwork must be submitted to the human resources department according to their cutoff schedule.

New employees recommended for 80 hours or more per month and all full-time bus drivers and monitors must complete a health insurance enrollment form and a life insurance form. The forms should be attached to the “Personnel Recommendation” form (green sheet). If the new employee does not want health insurance and/or life insurance, he/she must sign the waiver on the back of the correlating form.

All employees must complete forms for the Public Employees’ Retirement System (PERS). The forms are:

1. All new employees who work 80 hours or more per month must complete a PERS Enrollment Form (Form 1) and a PERS Beneficiary Nomination Form (Form 1B).

2. All new employees who work less than 80 hours per month must complete a PERS Non-covered Employment Acknowledgement Form (Form 4A).

3. All employees must sign a “Declaration of Retirement Status Form.”

MONTHLY PROCESSING - WRITTEN TIME SHEETS

Time sheets and absence reports must be turned in according to the “Accounting Calendar”. If you become aware of time turned in incorrectly, notify the payroll department immediately.

Payroll is entered by social security numbers and not employee names. Make sure that these numbers are correct and legible.

Written time sheets must be properly prepared. This includes:

1. Time worked should be indicated.

2. There should be weekly and monthly totals.

3. Employee must sign.

4. Principal or supervisor must approve with his/her signature. (No signature stamps)

5. If employee has more than one job with the district (except certified employees), a special multi-job time sheet must be prepared.

6. Account number the employee is to be paid from must be listed on time sheet.

The bus driver reconciliation must be prepared, balanced and submitted to the payroll department on a monthly basis according to cutoff schedule.

Field trip bus drivers will be paid through payroll. Complete the “Summary of Bus Driver Time for Field Trips.” Attach the original completed trip ticket to the Summary along with a school Activity Fund check (to reimburse the district for the bus drivers’ field trip salary). Use the payroll pay period dates for submitting this report with your monthly payroll documentation.

MONTHLY PROCESSING - REPORT OF ABSENCES

Reporting absences correctly is a critical function of the payroll process. Each absence of every employee must be submitted to the payroll department. If absences are not reported, the employee’s leave balances are overstated which means the employee has stolen from the district. Furthermore, each employee’s leave balance affects their retirement benefits at retirement. Not reporting leave may give retirement credit to an employee which is not justified.

Be sure and put the proper absence code when keying in absences in the software. Absence codes are:

1 Personal (12 month employees do not have personal leave)

2 Dock Days

3 Vacation (only 12 month employees have vacation)

4 Sick

5 Classified Sick (this is for reporting subs for Kronos employees only)

6 Jury/Armed Forces (must attach documentation)

8 Bereavement (must attach note indicating relationship to employee)

9 School Related Absence

If a substitute is being paid ($75 or more per day) as an “extended substitute,” it must be noted on the comment line in the software. If a substitute is being paid more than $75 per day, then it must be board approved.

Employees do not have to pay their jury duty fee to the district. According to Board Policy GCCAB, a form from the court verifying service must be submitted along with an absence report to the payroll department. All jury fees and travel expenses received for serving on a jury are the property of the person serving.

All certified employees will report their absences through the Online Absence Reporting System (OARS). All certified employees will report their absences through OARS. Timekeepers will key absences through the software and will submit them according to the payroll schedule.

PERSONAL LEAVE

All certified instructional employees receive two (2) days of personal leave at the beginning of each school year (Policy GCCAB). If the personal leave is not used during the fiscal year, it is carried over to the next year. Personal leave may be banked from year to year up to five days. Available leave in excess of five days will be credited as sick leave for the following school year.

VACATION LEAVE

All twelve-month personnel receive ten (10) days vacation leave to be taken from July 1 through December 31 of the following year (Policy GCD). Vacation days earned in the previous fiscal year and not used by December 31st of the current fiscal year shall be converted to sick days.

All non-certified personnel who work less than twelve months do not have vacation leave.

SICK LEAVE

Full-time certified and classified (exempt from Wage and Hour laws) administrative personnel shall earn paid sick leave as follows (Policy GCCAA and GDCAA):

9 month employees 8 days

10 month employees 9 days

11 month employees 10 days

12 month employees 11 days

Full-time classified (not exempt from Wage and Hour laws) personnel shall earn paid sick leave as follows (Policy GDCA):

9 month teacher assistants 56 hours

9 month employees 56 hours

10 month employees 56 hours

11 month employees 64 hours

12 month employees 72 hours

Full-time bus drivers receive two (2) sick days per school year (Policy GDBA-E1*). Full-time bus drivers who do not drive because they are sick must complete and sign a "Bus Driver Sick Report." The substitute bus driver must be indicated on this form.

Cafeteria personnel have different rules for their sick leave. Their rules are included in the Child Nutrition Handbook.

Unused sick leave is carried forward to the next fiscal year. At retirement, unused sick days may be used as additional service credit.

FMLA

The Family Medical Leave Act (FMLA) allows an employee twelve (60 work days) work weeks during any twelve month period for certain medical leave. This leave is to be used concurrently with their paid leave. Advance notice or notice within one or two days of the FMLA leave must be submitted to the human resources department. Board Policies GCCC and GDCC address FMLA and its requirements. Please contact the human resources department for more information.

RESIGNATIONS

If a person resigns, a resignation form must be completed. The principal receives the form and sends it to the human resources department. By promptly notifying the human resources department and the payroll department, overpayments to employees and to insurance companies will be avoided.

If an employee is resigning by the end of the month, all absences need to be reported to the payroll department. If you have already turned in your report for that month, call the payroll department immediately.

MISCELLANEOUS

As required by State Law, all employees will be paid by direct deposit.

Salaries shall not be paid from activity funds.

The district may only pay the actual person who works. The district cannot pay a person who then pays another person a part of his/her wages. This practice results in incorrect W-2 information and retirement information.

The employee's direct deposit notice reflects their leave balances as of the last reporting period.

Direct deposit notices may be printed by the employee at the school district’s website ( www.rcsd.ms ) by selecting “employees” and then “employee portal”. Each month, principals will receive an email which lists the employees and their amount of pay for the month. The principal should review this listing monthly.

Direct Deposit enrollment/changes/deletions will be accepted monthly. They must be submitted to the payroll department ten working days prior to payday with the exception of the months of June and July in which special rules may apply.

As required by federal law, all time sheets must be signed by the employee and the supervisor. Other payroll forms (absence forms, etc.) must also have the appropriate signature(s).

ACTIVITY FUNDS

DESCRIPTION

Activity funds consist of two types of funds. They are general fund and agency fund. If the school district legally owns the resources accounted for in student activity funds, they should be accounted for as a general fund. General funds include athletic funds, bookstore funds, general school funds, etc.

If the resources in student activity funds are legally owned by the students or student groups, these funds should be classified as agency funds. Agency funds include the math club, the senior class, the BETA club, etc.

The funds named above are not all inclusive. To determine whether the fund is a general fund or an agency fund, each particular fund or club needs to be examined on an individual basis.

According to the Mississippi Code (Section 37-7-301(s)), activity funds may only be “expended for any necessary expenses which are deemed to be beneficial to the official or extracurricular programs” of the school.

According to the Office of the State Auditor, items which may not be purchased with activity funds include gifts, flowers for employees, teacher or employee appreciation meals, and salaries of any kind.

BOARD POLICIES

All activity fund policies in the Board Policy Manual of the District must be followed. The policies relating to activity funds can include:

Policy # Description

DJAA Authorized Signatures

DK Student Activity Fund Management

DJEA Purchasing Authority

DJEAA Purchasing Procedures

DJBA Cash in School Buildings

JH Student Activities

JHA Booster Clubs

JHC Student Organizations

JK Student Fund Raising Activities

JJF Student Activity Funds

KCD Public Gifts / Donations to School

VENDOR NUMBERS

A vendor number must be used for each activity fund check written. If you are using a vendor that has not been assigned a vendor number, you must complete a “Vendor Number Request” form. Remember, federal tax regulations regarding form 1099’s require that all ball officials have a vendor number.

For student or parent refunds ONLY, please use vendor number 549000. The word “REFUND” will print on the check, but you may type or print the person’s name above it.

STOP PAYMENTS

When it is necessary to issue a stop payment order on a check, please include a copy of it with the monthly transmittal and list the check on the voided check form. The stop payment must be keyed by voiding the check using the “void AP check” option.

CONTRACTS/REBATES/COMMISSIONS

Remember to send a copy of any agreement or contract that contains any rebate or commission, such as a school picture contract, to the designated person at district office. These agreements or contracts must be approved by the School Board.

LEASE/RENTAL AGREEMENTS

Before entering into a lease or rental agreement, submit a copy of the agreement to the assigned person at district office for approval.

SCHOOL EVENTS THAT CHARGE ADMISSION

Pre-numbered tickets must be used for any local school event which a fee is charged for admission. All pre-numbered tickets for such events must be accounted for using the “School Event Receipt Form.” A copy of each “School Event Receipt Form” must be submitted to the central office each month stapled to a copy of the deposit slip. This form must be filled out completely, with the first and last ticket stubs stapled to the form. A separate deposit slip should be used for these events, and the deposit slip must reconcile to the “School Event Receipt Form(s)”.

FOOD AND BEVERAGE PURCHASES

Food and beverages may be purchased for a meeting as long as the principal determines that there is a particular goal or function of the meeting and the meeting is reasonably related to the educational goals of the school district (Board Policy DJF). If a school purchases food and beverages for a meeting, then the school must have documentation of an agenda, the purpose of the meeting and a list of attendees. The activity fund may not pay for a meal at a restaurant unless the meeting is held at the restaurant and the meeting lasts the majority of the day.

According to the Mississippi Attorney General’s Office, a school may not provide teacher appreciation meals or staff appreciation meals. However, a school may provide food and beverages at a student athletic or student recognition banquet as long as the expenditure is beneficial to the official or extracurricular programs of the school.

FUND RAISERS

All fund raisers must be approved by the principal using the “fund raiser approval form”. After the fund raiser is completed, a “fund raiser summary” must be completed showing amounts sold, amounts purchased and net profit. Both of these forms must be submitted to the accounting department for each fund raiser of the school.

RECEIPTS

A receipt must be prepared for any monies received at the school.

Teachers who collect money from students must account for and document the funds collected. At a minimum, they should list the names of the students and the amount paid by each student. Any time a student pays more than $5.00, the teacher should issue a receipt to the student. All receipts should be duplicated so that a copy of the student receipts can be kept on file by the teacher.

A receipt should be issued to anyone who turns in money to the school office. A copy of each receipt will be kept on file in the school office. Monies received should be deposited daily. No more than $100 cash should remain in the building at the close of the day (Board Policy DIF).

Receipts must be prepared before any money is deposited. When preparing a deposit slip, the receipt numbers that make up the deposit must be listed on the side of the deposit slip. Receipts should be filed in numerical order by month, attached to the corresponding validated deposit slip.

Make sure to use the proper account classification on each receipt and have supporting documentation showing where the money came from.

For any daily cash sales from snack sales, supply store sales, etc., the daily cash sales must be counted in the presence of two employees and the receipt (receipt submission form) must be signed by both employees. Also, an administrator of the school will need to approve and sign these daily receipts.

Accounting codes to be used for receipts are:

103 Petty Cash (gate cash)

112 Redeposit of Returned Check

1310 Student Tuition (summer school, driver’s education)

1520 Interest on Bank Accounts (regular and CD interest)

1711 Admissions (gate receipts, plays, etc.)

1791 Fees, Dues, Commission Sales (field trip fees, club dues, vending commissions), Bookstore Sales (sale of pencils, paper, etc.), Rentals (for space rented to an outside organization), and Other Student Activity (to be used only when the other categories are not applicable)

1920 Contributions/Donations (from outside sponsor or donor)

1940 Instruction Fees (workbook sales, lab fees, etc.)

DISBURSEMENTS

Before an activity fund check may be written, a prenumbered purchase order must be prepared and approved by the school principal. Purchase orders must have an original signature of the principal. Signature stamps may not be used.

Each activity fund check must be signed by both the principal and bookkeeper. Signature stamps may not be used.

Each disbursement must have an invoice or some form of supporting documentation verifying the disbursement.

The person receiving the goods or services should, at a minimum, initial the invoice or supporting documentation. All invoices should be cancelled with a “PAID” stamp which includes lines for the date paid, check number and the bookkeeper’s initials.

All activity fund expenditures made from “general” activity funds must follow the state purchasing laws. Expenditures made from “agency” funds are not subject to the state purchasing laws.

Do not pay sales tax on purchases. As a public entity, our school district is exempt from state sales tax ( Federal ID #64-6001028).

Do not pay salaries for employees, substitute teachers or bus drivers from your activity fund. These are all paid through the district payroll.

If fixed assets are purchased from the activity fund, a fixed asset acquisition form (Form FA-1) must be completed for each item. These forms should be submitted with your monthly transmittal report.

Checks should be filed in numerical order by month, attached to the corresponding purchase order and invoice.

Expenditure codes to be used are:

Function:

1110 Instruction/Kindergarten

1120 Instruction/Elementary

1130 Instruction/Middle

1140 Instruction/High

1910 Athletic Activities

1920 Student Activities

2120 Guidance/Counselors

2220 Educational Media/Library

2410 Principal’s Office

2620 Operation of Buildings

Object:

330 Other Professional Services

345 Ball Officials

414 Telephone

430 Repairs and Maintenance

440 Rentals

530 Postage

550 Printing

580 Travel

590 Miscellaneous Purchased Services

610 Supplies/Non-capitalized Equipment

652 Books and Periodicals

660 Resale Items

731 Computers and Printers less than $5,000

733 Computers and Printers over $5,000

735 Other Furniture/Equipment less than $5,000

737 Other Furniture/Equipment over $5,000

810 Dues and Fees

990 Transfers Out

Note: 590 or 810 may be used for trip tickets and 810 or 330 may be used for substitute teachers (checks written to RCSD).

FIXED ASSETS

REQUIREMENTS

Each public school district is required by the Mississippi Office of the State Auditor to establish and maintain a system of accountability for its fixed assets. These requirements include:

• Each district must tag all fixed assets.

• Each district must maintain a detailed listing of fixed assets.

• Each district must take a physical inventory at least annually.

• All deletions of fixed assets must be approved by the school board.

Districts often detail policies and procedures for fixed assets a “ Fixed Assets Policy and Procedure Manual.”

GUIDELINES

Capitalized fixed assets are defined as assets (with a useful life of greater than one year) that have a historical cost of at least $1,000 and all assets (regardless of cost) that are considered highly walkable. The highly walkable items are:

• Computers and computer equipment (greater than $250)

• Cameras and camera equipment (greater than $250)

• Televisions (greater than $250)

• Two way radio equipment

• Lawn maintenance equipment

• Chain saws

• Air compressors

• Welding Machines

• Generators

• Motorized vehicles

In other words, any item costing $1,000 or more automatically qualifies as a fixed asset.

Any of the ten items shown on the highly walkable list automatically qualifies as a fixed asset. This also applies to fixed assets (valued at their fair market value) that are donated to the school district. Any fixed asset that is the personal property of an individual and not the property of the school district should be clearly labeled as such and not included as a district fixed asset.

When a fixed asset is purchased with district funds, a Fixed Asset Acquisition (FA-1) form must be completed and attached to the purchase order when it is submitted for payment. The purchase order will be returned if the form is not included. When a fixed asset is purchased with school activity funds, the acquisition form must be completed and submitted with the monthly activity fund transmittal.

All fixed assets are to be tagged with “ Property of Name of School District” bar code tags. For heavy items, the tag should be placed on the upper right side or right front of the item. For light items, the tag should be placed near the serial number. Tag placement should allow room for the use of a bar code scanner for inventory purposes. If, for any reason, a property tag is removed or damaged, please submit a request to the district office for a replacement tag. Include the school location and the original fixed asset number. Please use a permanent ink marker to label the item with the asset number as well as “Property of Name of School District” until the replacement property tag has been issued by the district office.

Upon the acceptance of any donated item considered a fixed asset, a Fixed Asset Donation (FA-5) form must be submitted to the district office. Donation forms for any donated item with a fair market value of five hundred dollars ($500) or more must be accompanied by an Agenda Request form for Board recognition. All technology equipment must be approved by the director of technology or the technology coordinator prior to acceptance of the donation.

When an item is moved within a school or department, the fixed asset manager within the school or department must be notified. This is a necessity with the bar code scanner method of maintaining the fixed asset inventory. All room numbers and location codes must be kept accurate at all times. When an item is permanently transferred from one school or department to another, a Fixed Asset Permanent Transfer (FA-3) form must be completed. If the transfer is temporary, the ‘sending’ school or department should keep a Temporary Fixed Asset Transfer (FA-4) form on file until the fixed asset is returned.

Items purchased with Education Enhancement Funds (EEF) must remain at the school location from which the purchase was made in the event a teacher transfers to another school location.

Any fixed asset found to be beyond repair, lost, stolen, destroyed in a catastrophe or returned for credit must be submitted to the district office on a Fixed Asset Disposal form (FA-2) as well as a Board Agenda Request form, signed and dated by the school principal or department head. A “lost or stolen property affidavit” must be prepared and signed. Items should be stored until approval has been granted from the school board for them to be removed from inventory. It is only after the item has been approved by the board to be removed from inventory that you may dispose of the item. A copy of Board action, a copy of the approved disposal form and a copy of the “lost or stolen property affidavit” will be sent to the fixed asset manager once school board approval has been granted.

The responsibility for the physical custody of the fixed assets is assigned to the principal or department head. Any employee having custody and responsibility of any fixed asset will exercise due professional care in managing, maintaining and controlling the fixed asset. Employees will be required to complete and sign a two part “Fixed Asset Log” which lists the assets in their possession. The original shall be posted in the employee’s work area at the beginning of each school year and the yellow copy is to be kept by the Principal/Director. If the inventory changes during the year, corrections should be made on the original and a copy given to the Principal/Director. A current “Fixed Asset Log” should be on file at the end of the fiscal year reflecting the inventory at year-end. If an employee is negligent in this duty, he/she may be held personally liable for fixed assets that are damaged or missing.

Please keep in mind that the Mississippi Office of the State Auditor audits each school district every twelve to eighteen months. For this reason, it is recommended that a fixed asset inventory be completed at the beginning and end of each school year. After the year-end inventory each spring, all missing items are reported to the district office as well as any item qualifying as a fixed asset but not listed on inventory.