Business Office Policies and Procedures Manual Cover

Business Office Policies and Procedures Manual 2011-2012

“A School District of Excellence”

Business Office Policies and Procedures Manual 2011-2012

Goals

1 Exemplary Performance 2 Prepared Graduate 3 Quality Staff 4 Quality Learning Environments & Facilities 5 Positive Perceptions, Relationships and

Collaboration 6 Fiscal Accountability & Responsibility 7 Organizational & Operational Effectiveness

“A School District of Excellence”

Board of Trustees Scott Alarcon, President

Greg Eady, Vice President Sheila Carter, Secretary

Bradley D. Smith Mike Hewlett

Arthur Dela Cruz Fred Barhydt

School Officials Joe Dan Lee, Superintendent

Dr. Brenda Albright, Deputy Superintendent David McLaughlin, Chief Financial Officer

Karen Dooley, Assistant Superintendent of Human Resources Carlos Cantu, Assistant Superintendent of Administrative & Support Services

For Georgetown ISD Policies: http://www.tasb.org/policy/pol/private/246904/

Georgetown Independent School District Central Administrative Office

603 Lakeway Drive Georgetown, Texas 78628

(512) 943-5000

Chief Financial Officer David McLaughlin [email protected] Director of Budget & Finance Pam Sanchez [email protected] Director of Purchasing Tonya Blesing [email protected] Payroll Supervisor Lori Matlock [email protected] Payroll Clerk Tammie Hunt [email protected] Payroll Clerk Penny Thomas [email protected] Benefits Specialist Nancy Horton [email protected] Accounts Payable Supervisor Debbie Mullis [email protected] Accounts Payable Clerk Roxanne Green [email protected] Accounts Payable Clerk Lisa Danek [email protected] Fixed Assets Clerk Agnes Kasper [email protected] Secretary Jackie Herrera [email protected]

Business Office Staff

TABLE OF CONTENTS Section I – Cash Handling and Billing Procedures

1. Deposits 2. Standard Method for Preparing Deposits 3. Cash Drawer Procedures 4. Courier Procedures 5. District Invoice

Section II – Activity Funds

1. Distinction between Student and Campus Activity Funds 2. Responsibility for Campus Activity Funds 3. Responsibility for Student Activity Funds 4. Banking Procedures 5. Collection of Money 6. Deposit Procedures 7. Fund Raising Procedures 8. Sales Tax for Fund Raising 9. Fees 10. Lost Textbooks 11. Expenditures 12. Documentation 13. Sales Taxes 14. Payments for Services Performed 15. Transfers to Other Activity Accounts 16. Co-Curricular/Extracurricular Competition 17. Dissolution of Club and Graduation 18. Fundraiser Approval Form

Section III – Travel Guidelines

1. Employee Travel-Extended Stay 2. One Day Trips 3. Lodging 4. Meals 5. Transportation 6. Air Fare 7. Out of State Travel 8. Travel Reimbursement Form

Section IV – Purchasing

1. Purchasing Policy and Practice 2. Ethical Standards 3. Purchasing System 4. Competitive Procurement Options 5. Purchasing from Outside Vendors 6. Quotes 7. Bids 8. Blanket (open) Purchase Orders 9. Sole Source Vendors 10. Back Orders

11. Receiving Merchandise (deliveries) 12. Return of Merchandise 13. Receiving and Paying Invoices 14. Vendor Communications 15. Quote Form 16. Vendor Application Form 17. Bid Calendar

Section V – Accounts Payable

1. Polices 2. Receiving Goods and Services and Authorizing Payment 3. Receipt Form

Section VI – Payroll

1. Employee Access to View Payroll Information 2. Pay Calendar 3. Supplemental or Extra Duty Pay 4. Payroll Deadline 5. Substitute Teacher Pay 6. Direct Deposit 7. W-4, W-2, FICA, Medicare 8. Teacher Retirement System 9. COBRA 10. True Time 11. Timesheets 12. Change of Name, Address or Phone Number 13. Employee Leave Procedures and Forms 14. Employee Benefits 15. Payroll Authorization Form

Section VII – Disposal of Property

1. Fixed Assets Defined 2. Acquisition of Fixed Assets 3. Fixed Asset Inventory Control 4. GISD Controllable Inventory 5. Donations 6. Examples of Property Classification 7. Do/Don’t Reminder 8. Property Transfer/Disposition Form

Section VIII – Budget

1. Account Codes 2. Budget Transfers and Amendments 3. Budget Amendment Request Form

Section IX – End-of-Year Procedures 1. Purchase Orders 2. Travel Reimbursements 3. Budget Transfers

Section I

Cash Handling and Billing Procedures

Georgetown ISD Business Office Manual 2011-2012

OVERVIEW ON CASH HANDLING All money (checks, coin, and currency) collections should be deposited on a timely basis. Appropriate security measures, locked cash boxes, safes, and vaults should be used to protect all cash and cash items. The responsibilities of receiving funds and writing receipts should be separate from preparing and making bank deposits when possible.

1.01 Deposits

• All funds should be accounted for on either a receipt or the Tabulation of Monies form.

• The pre-numbered receipts should be used consecutively and be secured in a locked drawer. Sponsors may check out receipt books when needed.

• Receipts must show date, amount received, source of funds, activity account number (if applicable), name of person submitting the money, and signature of the person accepting the money.

• Receipts can only be issued in one name. • Activity fund receipts can only be issued for one name and one activity

account for each deposit. • The original receipt is given to the person submitting the money. • For monies recorded using a standard Tabulation of Monies form both a

student representative and the sponsor should sign these forms and a copy should be submitted to the Principal.

• All funds should be turned into the school office as soon as possible upon receipt.

• All checks must have the driver’s license number and phone number of one of the account holders.

• All checks must be endorsed for deposit immediately upon receipt by the campus secretary.

• All deposited activity fund checks must have the campus name and activity fund account number on the endorsement.

• All deposit slips must have the activity fund budget code written on the slip.

• All copies of the deposit slip are sent to the bank with the money. • The Finance Department will return the bank verified deposit slip to

campus. • A Daily Deposit Record must be completed for each bank bag whether the

courier picks up the bag, or hand carried to the Finance Department or bank.

• The bank bag must be completed in its entirety.


• Third party checks and post-dated checks cannot be accepted from any

source. • Bank deposits should be made as promptly as possible, within 3 days

and/or if over $200, then within 24 hours. • Any discrepancies between the deposit total and the bank total will cause

the bank to notify the district. The error will be researched and the total adjusted accordingly.

• Cash receipts can never be used to cash checks from employees or parents.

• All returned checks are collected by the Finance Department and returned to the proper campus for handling.

• Any returned check that cannot be collected will be charged back to the revenue account or activity fund account where it was originally deposited.

1.02 Standard Method of Preparing Deposits

• The Finance Department orders deposit bags and sends them to Nutrition Services. Each campus requests deposit bags from Nutrition Services.

• Deposit bags should be made available to campus secretaries and activity fund sponsors.

• The secretary/sponsor must ensure that all currency must be face up and sorted by denomination.

• Order of denominations from smallest to largest. • The secretary/sponsor should place deposit in the safe or give to the

Principal. • The campus secretary should enter amount of currency on the deposit slip

(three copies of deposit slip are completed). • Enter amount of coin on the deposit slip (per the standard deposit form). • Endorse all checks and attach a calculator list or computer list to the

bundle of checks (no more than 300 checks to a bundle). • Enter amount of each bundle of checks on the deposit slip. • Complete information on outside of bag in its entirety. • Place all copies of deposit slip in bag. • Seal top portion of bag. • Complete a Daily Deposit Record for each bank bag whether the bag is

picked up by the courier, or hand carried to the Finance Department or bank.


1.03 Cash Drawer Procedures

• Every cashier must know how to make change from a cash drawer. • Count returned change at least two (2) times.

o When change is taken from the drawer o As you give to student, parent, etc.

• Hold out bill until change is returned to student. • Do not cash checks from drawer. • Do not give change from checks. • Do not leave drawer open between transactions. • Count change from bank or any other source before putting in drawer. • An Over/Short log should be kept. • Never reimburse cash drawer from personal funds.

1.04 Courier Procedures

• There are courier pick-up locations at each campus every instruction day. • A designated employee and back up at each location will be assigned as

the staff member to receive the deposit bags and prepare the courier manifest. Deposit bags should include the campus name and date. The total amount of the deposit and the amount indicated on the front of the bag should equal.

• Campus personnel, prior to the arrival of the courier, complete a Daily Deposit Record.

• Campuses will be charged a fee for excess time (over 5 minutes) spent on campus by the courier.

• Include all copies of the deposit slip in the bank bag. The Finance Department will return the campus copy once processed by the bank.

1.05 District Invoice

The District uses an invoice to record sales of materials, services rendered, rental of facilities, user fee charges, and more. The invoice serves to document the necessary information to permit the Finance Department to establish a receivable and recognize revenue in the proper fund, and to bill the individual, firm or organization.

Section II

Activity Funds


OVERVIEW Activity Funds are not included in the official school budget, however, are considered part of the school district’s books. The operation of activity funds shall not circumvent the budgeting process and must comply with the purchasing processes, and are not to be used for direct operating expenses, i.e. salaries, contracted services, supplies and materials, travel expenses, professional dues, or furniture and equipment. Campuses and campus organizations occasionally have a need for financial income in addition to their normal operating budget to carry out their goals, purposes, activities, and functions. In most instances, this income is raised through school-approved money-raising activities, student/teacher dues or fees, donations, commissions, or rentals. For this reason, Texas Education Agency (TEA) guidelines created a special revenue fund (Fund 461) and an agency fund (Fund 865) to provide for the proper accounting of these funds. These funds are held by the District in a trustee capacity, and are to be expended in accordance with the desires of the teachers and the general administration of the school (Campus Activity Funds), or in accordance with the desires of the student group generating the funds (Student Activity Funds). They are to be used to promote the general welfare of each school and the educational development and morale of all students. All funds raised by student organizations are to be expended for the benefit of the students. 2.01 Distinction between Student and Campus Activity Funds

• The student organizations on secondary campuses are often numerous and

divergent. TEA guidelines allow these funds to be accounted for by two methods – depending on the way the funds are controlled:

• Campus activity funds are funds generated by the student body or campus as a

whole, and which are not attributable to the fund-raising activities of a particular student group. Campus activity funds are used to promote the general welfare of the school and the educational development and morale of the student body as a whole.

Generally, persons other than the students (such as teachers, sponsors, or

administrators) make the financial decisions on how these funds will be used. Furthermore, the use of these funds generally does not directly benefit the students of a particular group.

Campus activity funds are classified as a special revenue fund (Fund 461). These funds are centralized – meaning they are controlled and disbursed


through the district’s central office. These funds are not subject to recall by the Board into the General Fund for general district use.

• Student Activity Funds are funds accumulated by student groups, under the supervision of a member of the professional staff, from school approved fund-raising activities, student dues or fees, commissions, interest, and /or donations.

These funds are to be expended in accordance with the wishes of the student group generating the funds. The members and sponsors of the student group or club must approve these expenditures. The ultimate financial decisions should rest solely with the students, and the funds should be expended in a manner that directly benefits the student group that raised the funds.

Student activity funds are classified in an agency fund (Fund 865) where the District serves as the trustee of these funds. These funds are decentralized – meaning they are accounted for and controlled at the campus level. These funds are not subject to recall by the Board into the General Fund for general district use.

TEA guidelines also allow a limited number of other types of accounts to be accounted for as student activity funds. These include genuine clearing funds and faculty hospitality/sunshine funds (provided that no student-generated revenue is used to supplement these funds).

If a student group wishes to make a donation toward a specific area of school operations, it must transfer the desired amount of money from the Student Activity Fund to the appropriate Campus Activity Fund or the Georgetown ISD General Fund.

2.02 Responsibility for Campus Activity Funds

• “The educator shall honestly account for all funds committed to his or her charge and shall conduct financial business with integrity.” (Principal 1, Standard 2 of the Code of Ethics and Standard Practices for Texas Educators, State Board for Educator Certification)

• The principal is responsible for the proper collection, disbursement, and control of

all campus activity fund monies. This responsibility includes:

i. Providing for the safeguarding of monies at the school in a locked secured area.

ii. Proper accounting and administration of fund transactions. iii. Expenditure of funds in accordance with applicable state laws,

Georgetown ISD board policy, and administrative guidelines.


iv. Adequate training and supervision of all personnel designated by the

principal to administer activity funds. v. Ensuring that money is not overspent, causing a negative balance in their

respective account, or lost due to carelessness, theft, or fraud.

• The secretary is responsible for the following:

i. Maintaining an adequate supply of forms. ii. Verifying deposit amounts and forwarding activity fund deposits to the

Finance Department on a timely basis. iii. Providing the auditor with accurate records/documentation during yearly

audits. iv. Reviewing monthly activity account printouts for accuracy. v. Reviewing all forms sent to the Finance Department for completeness and

accuracy. vi. Ensuring that all requisitions have the appropriate documentation attached.

vii. Entering purchase order requisitions in the Skyward accounting software system.

• Other staff members (such as coaches, counselors, librarians, teachers, etc.,

hereto referred to as sponsors) also administer campus activity funds. • The campus activity fund sponsor is responsible for the following:

i. Ensuring that money is not overspent, causing a negative balance in their

respective account, or lost due to carelessness, theft or fraud. ii. This responsibility also includes, but is not limited to, developing fund

raising plans, monitoring the financial position of the activity fund, reviewing the accuracy of their account’s monthly financial report from the secretary, and the safeguarding of activity fund money until it is deposited by the secretary.

2.03 Responsibility for Student Activity Funds

• The sponsor of each school club/organization is responsible for managing his or her respective student activity funds and maintaining adequate financial records of these funds.


• “The educator shall honestly account for all funds committed to his or her

charge and shall conduct financial business with integrity.” (Principal 1, Standard 2 of the Code of Ethics and Standard Practices for Texas Educators, State Board of Educator Certification)

• The sponsor is also responsible for ensuring that money is not overspent,

causing a negative balance in their respective account, or lost due to carelessness, theft, or fraud on the part of the sponsor. If this occurs, the sponsor will be required to reimburse the negative balance or lost funds.

• The responsibility also includes, but is not limited to, developing fund raising

plans, monitoring the financial position of the activity fund, reviewing the accuracy of their account’s monthly financial report from the secretary, and the safeguarding of activity fund money until it is deposited by the secretary.

2.04 Banking Procedures

• All Activity Fund collections shall be deposited into the District’s checking account and all disbursements will be made by a check drawn on this account. This account will be in Georgetown ISD’s approved Depository Bank. Individual clubs or organizations are not authorized to have a separate bank account for any reason.

• Booster clubs and/or PTC parent organizations are not authorized to use

Georgetown ISD bank accounts or the District’s tax identification number for any purpose. If a booster club or parent organization has a bank account, it must be controlled by someone other than a Georgetown ISD employee, and comply with the following guidelines:

The name on the account must state “Booster Club” or “PTC/PTO/etc” Physical control over the account and checks must be maintained by a

non-Georgetown ISD employee. A parents address or post office box must be used for the current address of the organization.

2.05 Collection of Money

• All money collected by an organization or club for fees, dues or other fund raising activities must be recorded in detail using pre-numbered money receipts, Tabulation of Monies Collected forms, or collection forms provided


by fund raising vendors. All collections must be deposited in the school activity fund.

• Money collected should not be kept overnight in a desk or file cabinet, nor

should it be taken home by the sponsor. If, for some reason, all records cannot be completed and recorded before the end of the day, the funds should be locked in a locking bank bag and stored in the campus safe or vault. The sponsor should keep all keys to the bag and the funds should remain secured until the sponsor can complete the deposit records.

• Deposits must be made weekly if the total receipts on hand are less than $250,

even if the receipts for all five days combined are less than $250. If receipts exceed $250, deposits must be made daily. All money must be stored in the safe or vault pending drop off to the Finance Department or pickup by the courier. All money must be brought to the Finance Department prior to holidays and weekends.

• Campuses should not accept temporary bank checks or postdated checks as

payment for items sold during a fundraiser or for any other type of payment.

• Personal check cashing by faculty members is prohibited. Likewise, cash should not be removed from activity fund collections and replaced with the sponsor’s personal check. In addition, cash collections may not be used to purchase supplies, refreshments or for any other purpose. Activity fund collections must be deposited intact, in the same manner in which they were received.

2.06 Deposit Procedures

• When a sponsor submits activity funds to the campus secretary for deposit, these funds should be verified by the secretary in the sponsor’s presence. This is simply a prudent cash-handling procedure that protects both the secretary and the sponsor. If for some reason immediate verification is not possible, the funds should be locked in the sponsors’ sealed bank bag and placed in the safe until such time that both individuals are present for cash verification.

The sponsor will bear responsibility for any missing deposits or deposit shortages if funds are not verified in the presence of the secretary.


• The sponsor should have a Tabulation of Monies form filled out with coin and currency amounts when submitting funds to the campus secretary. The campus secretary should verify that funds match what is listed on the Tabulation of Monies form. After counting the funds, the secretary must provide the sponsor with a pre-numbered money receipt or a copy of the Tabulation of Monies form documenting the amount of the deposit.

• The bank bag number should be written on a copy of the Tabulation of

Monies form and placed in the bank bag

• All checks should be endorsed with the Georgetown ISD Activity Fund account number and campus endorsement stamp.

• Campus initials should be written on all copies of the deposit slip along with

the bank bag number.

• All copies of the completed deposit slip should be placed in the bank bag. The pink copy of the deposit slip will be returned to the campus secretary by the Finance Department once the bank has verified the deposit. The secretary is required to give a copy of the verified deposit slip to the sponsor.

• The campus secretary should lock the bank bag in the presence of a second

employee. This is called “dual control” and places the campus in a better position to challenge any claim that the bank may make that the currency received was not correct.

• There are courier pick-up locations at each campus every instruction day.

• A designated employee and back up at each location will be assigned as the

staff member to receive the deposit bags and prepare the courier manifest. Deposit bags should include the campus name and date. The total amount of the deposit and the amount indicated on the front of the bag should equal.

• Campus personnel, prior to the arrival of the courier, complete a Daily

Deposit Record.

• Campuses will be charged a fee for excess time (over 5 minutes) spent on campus by the courier.


2.07 Fundraising Procedures

• A fundraising activity is defined as any activity involving the participation of a student body or a school-recognized student group undertaken for the purpose of deriving funds for a school or a school-sponsored group.

• “Fundraising activities in the name of the school” occur when students from a

club or the student body as a whole are actually the sellers of fundraising merchandise. For example, if the cheerleaders of GHS are the actual sellers of cookie dough, then this fundraiser is a “fundraising activity in the name of the school”. At the elementary level, if every student on campus receives an order form to sell merchandise, this type of fundraiser is classified as a “fundraising activity in the name of the school.” The TEA Financial Accountability System Resource Guide Section 5.5.6 states, “When fundraising activities are in the name of the school, all funds raised become school funds, belonging to the school sponsored group responsible for raising the money.”

• During fundraising activities where students are selling the merchandise,

school district personnel are responsible for collecting these funds from students to hold as a trustee. These funds are held by the school district in a trustee capacity, and are to be expended in accordance with the desires of the teachers and the general administration of the school, or in accordance with the desires of the student group generating the funds. The TEA Financial Accountability Resource Guide Section 5.5 states, “All funds collected by school district personnel from students are defined as activity funds and must be handled through the activity funds accounts.”

• PTO/Booster Club fundraisers are defined as fundraising sales/events where

the PTO/Booster parents are the sellers of fundraising merchandise or actively participate in the fundraising event. Examples of such fundraisers include sock hops, carnivals, t-shirt sales, school supply sales, mat sales, concession sales, raffles, silent auctions, etc. Funds raised from such fundraisers belong to the PTO/Booster Club responsible for raising these funds and must be deposited in the PTO/Booster Club bank account. ON campuses where all parents are members of a PTO, if every child on campus receives an order form to sell merchandise, this is classified as a “fundraising activity in the name of the school,” and as such, all funds collected from that fundraiser must be deposited into the Campus Activity Fund of that school.

• School districts are not qualified to hold raffles as fundraisers according to

Texas Attorney General Opinion JM-1176 (1990), which states in its


summary that “Independent school districts are not qualified to hold charitable raffles under the Charitable Raffle Enabling Act, article 179f, V.T.C.S.”

• Fundraising activities are not confined to regular school hours; however, they

are considered an extension of the school program. When fundraising activities are conducted in the name of the school, all funds raised become school funds, belonging to the school or school-sponsored group responsible for raising the funds.

• Fundraising activities should contribute to the educational experience of

students, and should not conflict with the instructional program.

• The campus principal must approve all fundraisers. A fundraising project cannot be implemented until the principal approves the fund-raiser.

• Clubs/organizations are responsible for paying for all of the costs associated

with the fundraising event.

• A principal’s/sponsor’s first responsibility is to pay the fundraiser vendor once the funds are available and an invoice has been received. A principal/sponsor should never overspend fundraiser proceeds, thereby causing the activity account to have insufficient funds to pay the fund raiser company. (Please note: by law, all invoices must be paid within 30 days after they are received.)

• Principals/sponsors should keep in mind that they are allowed two one-day

tax-free fundraisers (pending principal approval) per organization per calendar year (not school year), and should plan accordingly. Student group accounts in the campus activity fund (Fund 461) do not qualify to hold tax free fundraisers. For more guidance on sales taxes involved in fundraisers, refer to the Sales Taxes for Fundraisers section of this document.

• NO CASH prizes can be awarded for any fundraiser. This includes money

dips or other small cash incentives. Gift certificates, bicycles, toys, electronic equipment or other prizes are valid awards/incentives for fundraising events.

• A book fair is usually not a qualified tax-free sales event because the school

district is not the seller, but is acting as an agent for the vendor.


2.08 Sales Tax for Fundraisers

Fund-Raising Sales • An exempt organization is not required to collect sales taxes on taxable items sold

during qualified one-day fundraisers. (A sale, such as yearbooks, can qualify as a one-day sale as long as all of the items sold are DELIVERED to the purchasers on one day. If any items are left over or if a new delivery arrives on a separate date, the items may still be sold, but sales taxes would have to be charged on those items.)

• For a sale to qualify as a one-day tax-exempt sale, the merchandise for sale must

be transferred by the qualified exempt organization to the purchasers in a 24-hour period. As an example, in order for tee-shirts to qualify as a one-day tax-exempt sale, all the tee-shirts must be delivered by the student club to the purchasers in a 24-hour period. Payment however does not have to be collected in this 24-hour period. If tee-shirts are left over, they may still be sold, but sales taxes would then have to be charged on these items.

• A club does not have to realize a profit for a sale to qualify as a one-day tax-

exempt sale. The one-day tax-free sale applies to all sales regardless of whether or not the exempt entity realizes a profit or gain from the sale. As an example, if a sponsor plans ahead, uniforms can be delivered to the students (purchasers) in a 24-hour period and qualify as one-day tax-exempt sale.

• Each student activity club, each school, and the District itself are considered

separate exempt organizations, and each may hold two tax-exempt sales per calendar year (not school year) – provided that the ONE-DAY rule is met. Student groups found in the campus activity fund (Fund 461) are not considered bona-fide chapters of a school and are not allowed any tax free sales. These groups include all athletic accounts.

• There is a $5,000.00 limit on the sales price of any one item to be eligible for tax-

free treatment if sold during a one-day sale.

• If a sale item was manufactured by the District or if a sale item is donated to the District and in turn sold, there is no limit on the sale price for the sale to be eligible for tax-free treatment if the item is sold during a one-day sale.


SALES TAX DECISION TREE

SALE Admission, fundraisers, rentals, sale of food, sale of merchandise, sales of services, school publications, etc.

NOT A SALE Field trip fees, PSAT/AP exam fees, commissions, dues, band fees, fines, lost item fees, marathon fundraisers, NSF check payments, summer school tuition, transcript fees, etc.

TAXABLE Agendas, art supplies, athletic equipment, band supplies, books, clothing, mugs, caps, decals, directories, laminating-printing-copying fees, flowers, locks, recorders, reeds, PE uniforms, facility rentals to for-profit group, t-shirt rentals, uniform rentals, garage sales, yearbooks, pictures, school store items, science boards/kits, uniforms, pens/pencils, yard signs, etc.

NOT TAXABLE Ad sales, admission to events/camps, discount cards/passbooks, facility rentals to school groups, food items sold during fundraisers, magazine subscriptions longer than six months, parking permits, car washes

TAX FREE DAY

Are you a bona fide chapter of a school? Were items delivered to purchasers within 24-hour period? Is this one of two tax free sales within the calendar year?

PAY TAX You are not a bona fide chapter of a school (campus activity account). You did not deliver merchandise with 24-hour period. You have already used both of your tax free sales in the calendar year.

2.09 Fees

• May not be charged for field trips that are part of the basic educational program or of a specific course.

• Donations may not be requested, either orally or in writing, for fieldtrips that

are part of the basic educational program or a specific course.


• May not be charged for books required to be used for any educational course

or program, other than fines for lost, damaged, or overdue textbooks or library books.

2.10 Lost Textbooks • When any of the textbooks received free from TEA are lost, damaged, or

destroyed, Georgetown ISD is required to pay TEA for those books. • The following procedures are to be followed in accounting for the payment for

lost, damaged, or destroyed textbooks:

All payments for lost textbooks must be deposited into the appropriate textbook account in the Campus Activity Fund. The deposit MUST contain sufficient information to identify the individuals that made the payments.

Under no circumstances should a campus hold on to any lost textbook money or checks hoping that the textbook will be found or returned soon after. This money must be deposited into the textbook account as soon as possible.

When issuing a refund for lost textbook, a copy of the deposit form should serve as your backup documentation. There is no limit as to the time that a refund can be requested. Fill out a requisition form in Skyward, code it to the property Campus Activity Fund account (Fund 461) and forward it to the Finance Department.

• On occasion, the campus may choose to purchase replacement and/or

additional textbooks from a source other than TEA. Purchase orders must be requested via the Textbook Coordinator.

• It should be remembered that the money collected for damaged, destroyed, or

lost textbooks belongs to the State of Texas, and not to Georgetown ISD or the individual campus.

2.11 Expenditures

General Information • NO EXPENDITURE SHOULD EVER BE MADE USING UNDEPOSITED

CASH. All expenditures from the campus activity account or student activity


account must be paid through the Finance Department with a pre-numbered check.

• NO CASH prizes can be awarded to students or faculty for any fundraiser or other

event. This includes money dips and other cash prizes. • Staff lunches/dinners – The Texas Attorney General has ruled that purchasing

small awards, plaques, flowers, etc. for employees (including meals) does not violate Article III, Section 52 of the Texas Constitution, if the district determines that such “inexpensive perquisites…will serve the public purpose of increasing employee morale and employee productivity.” Payment, however, for an employee’s spouse is prohibited. Expenses of spouses cannot be paid by the school in any instance. This is prohibited even if the employee intends to reimburse the district for the spouse’s cost because it constitutes an interest free loan.

Receipt Forms • Before a check can be issued from the Finance Department for reimbursement or

payment of an invoice, a Receipt Form must be completed and submitted with the original receipts to the campus secretary.

• The Receipt Form can be printed from the Filing Cabinet under Business Office

Information on the Georgetown ISD website.

• “Payable To” – This line on the Receipt Form tells accounts payable who to issue the check to.

• The campus secretary should enter a requisition into Skyward and submit the

completed Receipt Form and receipts to the Finance Department.

• Mailing of Check – If you would like the check mailed, instead of returned to you at the campus, include a note on the Receipt Form requesting the check to be mailed to your home address.

• If forms need to be mailed with the check, it is your responsibility to make a copy

of the forms and attached to the Receipt Form. Note on the form “Mail attached form with the check.”

• Check Pick Up – If you would like to pick up your check at Central Office state

that on the Receipt Form.


• Ensure that check requests are made in a timely manner: Allow two weeks for personal reimbursement requests. Allow at least one week for invoices that would need to be paid and mailed. It is the responsibility of the principal/sponsor to plan accordingly. The

Finance Department will not issue a check the same day it is requested due to poor planning on the part of the principal/sponsor.

When to use a Receipt Forms • For Personal Reimbursement – You bought an approved item/items under $100

with personal funds. Note that for purchases over $100 a purchase order should be used.

• To Pay an Invoice – Your campus receives an invoice that needs to be paid by the

Finance Department.

• To Return Receipts for Store Card purchases such as Office Depot, Wal-Mart, Hobby Lobby, etc.

• Payments for services, entry fees, fundraisers, book fairs, and most student

activity fund purchases.

• Sales tax will not be paid or reimbursed.

2.12 Documentation

The following are acceptable forms of documentation for disbursement from campus and student activity funds: • Original vendors’ invoices.

Monthly or other periodic statements rather than the invoices they reference are not acceptable.

On occasion, a faxed invoice is acceptable, but every effort must be made later to obtain the original for filing purposes.

• Itemized sales slip or cash register tapes from teachers or other employees for

items purchased with their own funds (Note: Credit card statements and the customer copy of UNITEMIZED charge slips are not adequate supporting documentation. This includes restaurant receipts that are not itemized.)


• Tabulation of Money Disbursed with the signatures of all individuals concerned

verifying that they received the funds. • A list of students by name (for payment of dues or entry fees) provided that the

check is made out to an organization, company, or school and NOT an individual. • Completed Book Fair report. • A letter/memo from the librarian or person handling textbooks requesting that a

refund be issued for a returned book. • Copies of subscription renewal notices, when no invoice will be sent by the

company.

2.13 Sales Tax General Information • As a special district authorized by the State of Texas, Georgetown ISD is exempt

from paying sales taxes on purchases of goods and services used for educational purposes.

• Since the District is exempt from sales taxes when proper purchasing procedures

are followed, employees will NOT be reimbursed for sales taxes paid on individual purchases even if they are for use by the District.

• The sales tax exemption derives from the special status of the District. Therefore,

the Georgetown ISD tax identification number CANNOT be used by employees, parent groups, patrons, or other organizations to secure exemption from sales taxes under any circumstances.

• A school must provide the vendor with a valid signed exemption certificate when

claiming state sales tax exempt status. The Sales Tax Exemption Certificate can be printed from the Filing Cabinet under Business Office Information on the Georgetown ISD website.

The purchase, lease, or rental of a taxable item is exempt from tax when:

The item is directly related to the educational purpose of the school. The item remains school property and ownership does not pass to an

employee, student, or other individual. The school or employee pays for the item.


The vendor is provided with the Sales Tax Exemption Certificate or a purchase order issued by the District.

Taxable Sales

• Fees for materials when the end product becomes a possession of the student. • Any materials used in the classroom if the end product becomes a possession of

the student, such as dress material or art supplies. Examples Include: Agenda books Agricultural sales Art-supplies and works of art Artistic – DVDs, CDs, tapes, videos Athletic – Equipment and uniforms Auction items sold Band – Equipment, supplies, patches, badges, uniforms Book covers Books – workbooks, vocabulary, library, author (when district is the seller) Books sold to students at book fairs (these sales taxes are paid directly to the vendor at the time of payment) Brochure items Calculators Calendars Candles Clothing – school club Staff shirts purchased by the staff Computer supplies Cups – glass, plastic, paper

Decals Directories – student, faculty Family and Consumer Science – supplies and sewing kits Flowers Greeting cards Horticulture items Magazine subscriptions less than 6 months Musical supplies – recorders, reeds PE uniforms and supplies Pennants Rings and other school jewelry Rummage, yard and garage sales Safety supplies Student publications such as yearbooks and football programs School pictures Spirit items Stationary, note pads, etc. produced in a classroom or vocational class Yard signs

Non-Taxable Sales (Sales tax does not need to be collected on the following sales) • Ad Sales – in yearbooks, athletic programs, newspapers, posters • Club memberships • Facility rentals to school groups • Food, soft drinks, and candy


o Sold during the regular school day, including sales from vending machines

o Sold by a person less than 18 years of age as part of a fundraiser sponsored by the school or club (Includes concession stands run by students which have been approved as a fundraising project)

• Fees and admission tickets, including athletic, play, and dance tickets provided

that no part of the proceeds benefit an individual • Newspapers sold by subscription or single copy • Passbooks/Discount Cards (considered intangible items by the State Comptroller) • School sponsored trips • Lost library books or lost textbooks • Magazine subscriptions greater than six months • Service such as car washing • Meals – purchased by the school for athletic teams, bands, etc. on authorized

school trips are exempt from the sales tax if the school contracts for the meals. The DISTRICT must pay for the meals and provide the eating establishment with a Sales Tax Exempt Certificate.

• Hotels/Lodging – school districts are exempt from the state’s 6% hotel occupancy tax as an “educational organization.” The Hotel Tax Exempt Certificate can be printed from the Filing Cabinet under Business Office Information on the Georgetown ISD website. The certificate must be presented when checking into your accommodations. This District will not reimburse staff for state hotel taxes paid. The district, however, will continue to pay or reimburse local hotel taxes. Complete itemized hotel receipts showing room and tax charges per night are required for reimbursement.

2.14 Payments for Services Performed

District Employees • In order to comply with IRS Circular E regulations, it is necessary that all

payments to district employees for any services performed in addition to their normal duties be included as supplemental pay on their next regularly scheduled paycheck. Such payments should not be made directly to the employee.

Payments to Individuals not Employed by the District • IRS requires that school districts maintain records of payment for services or

rentals to individuals or companies, and issue a Form 1099 to those that receive payments in excess of $600. (Such services and rentals include but are not limited to judging, officiating, speaking, repair work, catering, DJ services, alterations, all


rentals including charter buses, instrument rentals, cleaners, inflatable rentals, etc.)

• Insure that there is a contract (including social security number or other tax

identification number) on file for the check paid directly to the individual or company performing the service. Sponsor/employees SHOULD NOT pay non-employees for services using either their own personal check or cash and then seek reimbursement from the activity fund.

2.15 Transfers to Other Activity Accounts

• Periodically, it may be necessary to transfer funds from on activity fund account to another. Journal entries need to be made when money is transferred from one account to another or when the wrong budget code has been charged.

• To transfer funds please complete a Budget Amendment Form which can be

printed from the Filing Cabinet under Business Office Information on the Georgetown ISD website. When completing this request make sure the new account code (the code you would like to transfer to, increase) is on the first line and the original account code (the code you would like to transfer from, decrease) is on the second line.

• A reason for the request has to be clearly stated on the form, and must be signed by the principal.

2.16 Co-Curricular/Extracurricular Competition

Co-curricular/Extracurricular competition is an integral part of the activities of many student clubs and organizations. Georgetown ISD encourages students to participate in these activities. Funding of these activities at various levels is as follows: • First level of competition (District) – Funding must be provided from either the

Campus Operating Budget allocation or Campus Activity Fund to the maximum extent possible. (Note: This includes both co-curricular (drama, FFA, etc.) and extracurricular (athletics, cheerleading, drill team, band, etc.) competition.) If sufficient resources are not available from these sources, Student Activity Funds may be utilized pending student approval. Every effort must be made to insure


that no student is unable to participate in any co-curricular/extracurricular activity due to financial limitations.

• Area, region and state level – Funding for all reasonable expenses associated with

qualifying competitions at these levels is provided by allocations in the District’s Operating Budget.

Conventions and Invitationals • Students may take school-sponsored trips for activities of school-sponsored or

school-sanctioned clubs or organizations. Specifically, trips to conventions or invitationals must be funded by either Student Activity or Campus Activity Funds. Out-of-State trips of this nature must have the prior approval of the Superintendent. The following guidelines apply for conventions and invitationals:

Students must comply with scholarship requirements as specified in

current UIL guidelines. Absences from school shall be limited to two days. Trips must have clearly defined educational goals. Only high school students may take out-of-state (pending Superintendent

approval) or overnight trips for conventions and invitationals. An organization shall be limited to one out-of-state trip every year.

• No District operating funds will be contributed to trips of this nature. Out-of State Competition • With prior written approval of the Superintendent, students may take out-of-state

school sponsored trips for UIL and other sanctioned competitions. The following guidelines apply:

Students must comply with scholarship requirements as specified in current UIL guidelines.

Absences from school shall be limited to two days. Exceptions must be approved by the Superintendent.

Evidence of legitimate qualifying organized levels of performance in the competition must be provided for trip approval.

The district may contribute toward partial payment of co-curricular academic activities based on budgetary constraints of the present year.

• Before a sponsor enters a club/organization in a contest or activity which may

lead that club/organization to qualify for an out-of-state competition and receive


• partial financial assistance from the District, the sponsor must notify the Superintendent and the CFO prior to September 30th of each year that the contest meets the criteria for financial assistance as established by the District, and that the group will be responsible for raising any funds needed in excess of the District’s contribution. This approval must be renewed each year.

• The District will not contribute to extracurricular trips/competition involving

schools outside the boundaries of the state of Texas for groups such as drill teams, cheerleaders, marching bands, athletic groups, or individuals. The District may contribute toward partial payment of co-curricular academic activities based on budgetary constraints of the present year. Unusual situations must be taken to the Board of Trustees.

2.17 Dissolution of Club and Graduation

In the event of the termination of an organization, student club, group, or graduating class, the officers or the membership should move to properly expend any available money. Proper disposition of such remaining monies includes:

The purchase of a memorial acceptable to the principal to commemorate the historical accomplishments or services rendered by that group.

The purchase of equipment or tangible items that would benefit future students, when such purchase is coordinated through the Finance Department, and the necessary funds are transferred to the General Fund or the Campus Activity Fund.

A donation to an acceptable established local nonprofit entity that significantly perpetuates the welfare of the district school community in the name of the group and the school. (Examples: YMCA, Boy Scouts, Caring Place, and the like.)

Should an organization fail to take the above action, any monies remaining shall be transferred to the school’s Principal’s Activity Fund or to active student organizations within the same program area at the beginning of the school year

immediately following the termination of the organization.

Fundraiser Approval Form

Name of club, organization or group What will be sold? Cost of item/product to be sold Fundraiser to begin on (date) Fundraiser to end on (date) How much money do you expect to raise? What will the money be used for? Sponsor’s Name Date Approved/ Not Approved Date

Principal

Section III

Travel Guidelines


OVERVIEW

In general, “travel” is defined as travel outside the District boundaries where you are acting as a representative of the District. In this case the District may reimburse you for some or all of you qualified expenses. Approval to travel must be obtained before taking any trip.

3.01 Employee Travel-Extended Stay

• Prepare Travel Request, obtaining all needed signatures. • Use district travel form found in the filing cabinet on the GISD website, for

registration and advance for travel expenses. • Allow 10 days for processing. • Always attach backup, this includes a copy of registration, conference agenda, etc. • State date and time of departure, as well as return. • Registration must be paid from a purchase order. • All signatures must be present for payment to be considered. • Provide employee with Hotel Occupancy Tax Exemption Form. • Original hotel receipt must be returned. • Parking and other miscellaneous expenses will be paid by returning the receipts. • When claiming additional mileage, Travel Reimbursement Form must be attached

with explanation of additional miles. Mileage can be calculated using www.randmcnally.com

3.02 One Day Trips

Trips in which you leave and return in the same day are considered One Day Trips. When preparing a travel request for a One Day Trip, you must use the following guidelines.

• Prepare Travel Request, obtaining all needed signatures. • State date and time of departure and return, as well as where you are going. • Attach appropriate back up (Trip information) • Meal expenses will not be reimbursed per IRS guidelines. Employees must stay

overnight to qualify for meal reimbursement. • Turn in any toll road or parking receipts, as well as mileage. • Use district Travel reimbursement form for reimbursement and attach all receipts. • Employee must sign as well at Director/Principal and turn in for payment.

One Day Trips are only reimbursed after the fact and only with receipts. This is different than with an extended stay trip.


General Travel Guidelines

• Travel within the District boundaries is reimbursed, only with approval from Human Resources, at the District’s current mileage rate. No lodging or meal expenses are allowed for In-District travel.

• Registration and other non-travel expense must be paid by requisition/purchase order. These types of purchase orders should be prepared in advance and in accordance to the registration deadlines.

• Payments for per diem expenses, actual expenses, and advances requested on the travel request form are payable only to employee/sponsor noted on the travel request.

• Travel expenses are composed of the cost incurred to reach a destination and return. Living expenses (within established per diem rates) during the trip are also included.

These costs are as follows:

3.03 Lodging This is the cost of the rental of a room or rooms for District employees, students, or administrators. The original hotel bill or receipt must be furnished after the trip. The District is exempt from state sales tax, however, city and county tax will be paid. A Texas Sales tax exemption form and a Texas Hotel Occupancy tax exemption form are included in the manual for you convenience. The District will pay state sales tax on out of state travel. Taxes are not included in the per diem. Room service, laundry, phone calls, etc. should not be claimed as an expense.

3.04 Meals This is the cost of obtaining food, not snacks during the trip. The cost

should be clearly itemized on the bill. The cost of alcoholic beverages is not a reimbursable expense. Tax is included in the per diem rates. Gratuities are not a reimbursable expense (Exception to gratuities is if a sponsor is paying for an entire group of students).

3.05 Transportation This is the cost of traveling to a destination and returning while on District

business. For all travel expense claims, the GISD standard mileage schedule is used. Mileage can be calculated by using www.randmcnally.com . Print copy and attach to travel reimbursement form.


• Travel requests, which are not approved, should be returned to the originator and clearly marked “DISAPPROVED” across the travel request form. The official should note reason for disapproval on the form.

• When documentation is required for expenses, the documents should provide a separate

accounting for student’s expenses, sponsor expenses, and bus driver expenses (if necessary). Students are required to sign the expense report documenting that meal money was received. Expenses, groups or any other individual not approved in advance for travel expenses should not be submitted with travel request form. Original or certified original expense receipts should be used.

• If the employee owes money back to the District, it can be paid by personal check, money

order of cashier’s check.

3.06 Air Fare Employees are reimbursed for actual cost of air travel while on District business. Air travel needs to be pre-approved by the Chief Financial Officer or the Superintendent (receipts required). 3.07 Out Of State Travel All out of State travel must be pre-approved by the Superintendent. The State of Texas has special reimbursement rate for other cities in other states. http://www.gsa.gov/portal/category/100120 If the employee travels to a city in a State that is not listed, then they are reimbursed at the average reimbursement rate for food and lodging for that Sate. The District will pay state sales tax on out of state travel. Please note: The limits above are State limits and no matter where the funds come from to pay for these reimbursements, they cannot exceed the above limits in total.

Employee Name SSN

Date(s) of Travel Campus

Reason for Travel PO #

Time In/Out Cost of Cost of Other TotalFrom HQ Date Meals ** Hotel ** Costs ** Costs

Totals >>>>

Use Rand McNally.com Print and submit copy Mileage

Total Reimbursement Earned >>>** - requires receipts

Less Advance Travel >>>

Amount due to (from) Employee

Hotel maximum is $85/night including taxes (we are exempt from State sales tax, get form from A/P to give to hotel)Exceptions - locations listed on Federal Per Diem ChartMeal maximums are $9 breakfast, $12 lunch, $15 dinner, or $36 for complete days of travel.Exceptions - locations listed on Federal Per Diem Chart 25% Breakfast, 33% Lunch, or 42% Dinner

Description of Other Costs Listed Above:

I swear that the above mentioned travel was conducted for school purposes, and that the amounts that are reportedhere are accurate to the best of my knowledge.

Date Rev 07/01/11

Georgetown ISD Travel Expense Summary Report

Employee Name

miles @ $0.555 per mile =

Section IV

PURCHASING SUPPLIES, MATERIALS, EQUIPMENT AND SERVICES

Section IV - 1


4.00 PURCHASING OVERVIEW

Purchasing in the public sector environment presents numerous challenges including the requirements to comply with statutes, policies, legal interpretations, and procedures, the dynamic and diverse nature of the school district environment, the competition among vendors for school district business, the consistent oversight by interest groups and the many “gray” areas relating to purchasing methods and procedures. 4.01 Purchasing Policy and Practice

The District’s objective is to purchase the best value of products, materials, and services at the lowest practical prices within relevant statutes, polices and procedures. School district staff is not authorized to override the procedures found in this section, which have been written to comply with State laws and regulations, as well as preserve a level of internal accounting control necessary to demonstrate accountability, ethical conduct, and responsible behavior.

Accurate record keeping and documentation is a fundamental element of the procurement process. Precise and systematic record-keeping and records management must withstand the constant scrutiny of various interest groups including vendors, the general public, and outside agencies as well as internal groups which are the users or customers of the purchasing system.

4.02 Ethical Standards

The competitive nature of the public purchasing arena and the expenditure of

significant amounts of public funds require that ethical standards be incorporated into the foundation of all purchasing functions. Purchasing personnel and school district staff face the difficult task of developing good vendor relations and encouraging vendor competition while avoiding even the appearance of favoritism or other ethical misconduct.

Therefore, all employees of GISD who are involved in the purchasing function are

required to adhere to the following standards of ethics:

• It is a breach of ethics to attempt to realize personal gain through public employment with a school district by any conduct inconsistent with the proper discharge of the employee's duties.

• It is a breach of ethics to attempt to influence any public employee of a school district to breach the standards of ethical conduct set forth in this code.

• It is a breach of ethics for any employee of a school district to participate directly or indirectly in procurement when the employee knows of a conflict of interest.

Section IV - 2


• It is breach of ethics for an employee or any member of an employee's immediate family to have a financial interest pertaining to the procurement of goods and services by the District.

• It is a breach of ethics for a business or organization involving an employee, or any member of an employee's immediate family, to have a financial interest pertaining to the procurement of goods and services by the District.

• It is a breach of ethics for any person, business or organization in which the employee or any member of the employee's immediate family is negotiating or has an arrangement concerning prospective employment to be involved in the procurement of goods and services by the District.

• It is a breach of ethics to offer, give or agree to give any employee or former employee of a school district, or for any employee or former employee of a school district to solicit, demand, accept or agree to accept from another person, a gratuity or an offer of employment in connection with any decision, approval, disapproval, recommendation, or reparation of any part of a program requirement or purchase request, influencing the content of any specification or procurement standard, rendering of advice, investigation, auditing, or in any other advisory capacity in any proceeding or application, request for ruling, determination, claim or controversy, or other particular matter pertaining to any program requirement or a contract or subcontract, or to any solicitation or proposal therefore pending before this government. Acceptance of a gratuity may be construed as a criminal offense.

• It is a breach of ethics for any payment, gratuity or offer of employment to be made by or on behalf of a subcontractor under a contract to the prime contractor or higher tier subcontractor for any contract of a school district, or any person associated therewith, as an inducement for the award of a subcontract or order. (Note, “Gift to a Public Servant” is a Class A misdemeanor offense if the recipient is a government employee who exercises some influence in the purchasing process of the governmental body.)

• The prohibition against gratuities and kickbacks prescribed above should be conspicuously set forth in every contract and solicitation therefore.

• It is a breach of ethics for any employee or former employee of a school district knowingly to use confidential information for actual or anticipated personal gain, or for the actual or anticipated gain of any person.

4.03 GISD’s Purchasing System A District Purchase Order is an offer. A contract is created between the District

and the vendor only when the vendor accepts the terms of the Purchase Order by causing the goods or services requested on the order to be accepted. In other words, the District’s offer (Purchase Order) is a presentation to the vendor of what the District requirements from the vendor are and under what conditions (terms). Purchase Orders provide a uniform way for the District to make offers to vendors with all terms in writing.

Section IV - 3


The purchasing system is designed to automate all purchase requests. The system

will automatically encumber/expend funds and print the official purchase order. The following items must be followed to acquire goods or services in the name of GISD.

• Purchase orders must be obtained prior to the purchase or the service. • Purchasing supplies requires a purchase order. • Most contracted services require a purchase order. • Furniture and equipment require a purchase order. • All information on the purchase order must be completed in its entirety. • Only vendors approved by the Purchasing Department may be used. • A correct vendor number is critical. • The budget code must be correct. • All instructions must be clear and understandable. • Prepay purchase orders must have backup. • Rolled purchase orders cannot be increased.

4.04 Competitive Procurement Options

The District employs a variety of different methods for procuring goods and services. Texas Education Code 44.031 (a)(b) states that all contracts, except contracts for the purchase of produce or vehicle fuel, valued at $50,000 or more, for each 12-month period are to be made by the methods or methods that provide the best value to the District. The Purchasing Department coordinates or causes for the coordination of the competitive procurement of goods and services for the district.

4.05 Purchasing From Outside Vendors

The principal, program administrator or department head has the responsibility of first approving any requisitions to outside vendors. The Purchasing Department serves as the district-wide purchasing administrator/agent and is responsible for approving all requisitions before purchase orders are issued. Once the purchase order has been approved by the Purchasing Department, the campus/department may then print and process the PO.

• Purchase orders are among the most commonly used method for procuring goods

and services. • This document serves as a formal order for goods, materials and/or services from

a vendor. • A purchase order, once approved, is a binding commitment for the District to

remit payment to the vendor after the item(s) and an invoice are received. Georgetown ISD Business Office Manual 2011-2012

Section IV - 4

• It contains information on the expenditure to be made and the account code to be charged.

• Funds are encumbered as the purchase is issued, and serves as an expenditure control mechanism.

• The purchase order is utilized in the accounts payable process as it documents that an order has been received and accepted by the user and payment can be made to the vendor.

• The Finance Department is responsible for any changes or canceling of purchase orders.

The District uses an on-line purchase order system, which when properly executed, becomes an official document authorizing the purchase. No person has the authority to make purchases prior to the completion of the purchasing process.

A DISTRICT EMPLOYEE WHO PURCHASES OR ORDERS ANY ITEM OR SERVICE IN THE NAME OF THE GISD OR WHO OBLIGATES THE CREDIT OF THE DISTRICT WITHOUT FOLLOWING THE DISTRICT’S PURCHASING POLICIES AND PROCEDURES SHALL BE PERSONALLY LIABLE FOR PAYMENT TO THE VENDOR OR RETURN OF THE ITEM.

Remember that a purchase can only be paid when the goods arrive and/or services are rendered and are accompanied by an invoice that is dated on or before June 30th of each year.

• Quotes: Purchases wanting to be placed with unapproved vendors must be limited. Price quotes must be on file for spot purchases (purchases made from unapproved vendors). The thresholds are $500 for consumable supplies and capital outlay, and $1000 for construction. (Any spot purchase order over these threshold limits is required to have three quotes attached.)

• Bids: Purchases requiring a bid shall be made in writing on either a requisition or

in memo format. The request shall include a description of items(s), the budget code, estimated cost, and be signed by the appropriate budget manager. The Purchasing Director will contact the requisitioned and/or budget manager to develop specifications for the bid.

• Blanket (Open) Purchase Orders

Campus or departments may issue blanket purchase orders on a limited basis. Blanket purchase orders allow for a purchase to be made quickly and allows for supplies and services to be available. A blanket (open) purchase order is issued to an approved vendor authorizing purchases from that vendor over a period of time.

Section IV - 5


• Sole Source Vendors

Purchases, which meet sole source criteria, are exempt from competitive bidding. There are many reasons why a purchase might be possible or practical from only one vendor: 1. There is not competitive product. The product or service is a one-of-a-kind or patented product, copyrighted publication available from only one source, or a unique item such as artwork. 2. The product is only available from a regulated or natural monopoly, (ex: utilities). It must be confirmed that there is only one price due to exclusive marketing of distribution rights for an item or product. 3. The product is a component of an existing system and is only available from one supplier. (A replacement or repair part available only from the original supplier.) Documentation from the vendor that clearly delineates the reasons, which qualify the purchase to be made on a sole source basis, must be obtained. Process: 1. If the requisitioning party determines that the item is a sole source purchase, they must attach to the PO one of the following: a. Letter from the source, as outlined above.

b. A statement indicating that they have contacted a sufficient number of vendors to determine that only one practical source of supply exists, or states the reasons why only one source of supply exists.

2. Complete a Purchase Order according to procedures. 3. If the Purchasing Department determines that the item is a sole source

purchase, a copy of the statement/letter shall be maintained in the purchase file.


Section IV - 6

• Back Orders

Unfortunately, the great numbers of items a school requires and the frequency of changes by manufacturers make back orders an expected condition of purchasing. These circumstances require a policy for back orders that is flexible. It is the practice of the District to permit each campus or department the option to accept or cancel items that are back ordered within ninety days of the purchase order date. Items that were ordered and not received within ninety days should be canceled by the Campus/Department unless extenuating circumstances exist that would dictate keeping a purchase order on the accounting books.

• Receiving Merchandise (Deliveries)

Because the Purchase Order becomes a contract between the vendor and the District when the goods or services are delivered, it is critical to the purchasing process that the campus or department receiving the goods or services immediately follow the process below:

Upon receipt of merchandise ordered, receiving personnel should:

• Compare items received to the purchase order. • Note all exceptions on the receiving report which is then dated (use true

receiving date), signed and used as a source document by the Finance Department as proof the item has been received and the invoice can be paid.

• Notify the Purchasing Department when damaged merchandise or incorrect orders are identified for return.

• Failure to report damage in accordance with Federal or State Commerce Commission regulations may result in a liability to the District for the material delivered.

• Steps To Take At Time of Delivery To Protect Against Loss or Damage

• Verify count -- Make sure the delivery includes as many cartons as are listed on the receiving report (usually the purchase order). If any shortage is discovered, note exactly how many cartons are short on the carrier's delivery receipt and have the driver note the shortage on your copy.

• Carefully examine each carton for damage -- If damage is visible, note this fact on the delivery receipt and have the driver clearly note it on the District copy. The driver should not be given a clear delivery receipt (one signed without exception) if there is the slightest crush, crease, scuff or puncture on any carton. It is vital that you note the condition of any bruised or damaged cartons - such as "slight crush, top right corner" - on both copies of the delivery receipt. If a carton has the appearance that its contents may be damaged, it must be opened immediately in the presence of the driver, to make


Section IV - 7

a joint inspection of the contents. Any concealed damage discovered should likewise be noted on the delivery receipt and the District copy.

• Immediately after delivery -- Open all cartons and inspect for concealed

damage. Even though the driver is gone, all cartons should immediately be opened and the cartons inspected for possible concealed damage.

• Steps To Take When Visible or Concealed Damage Is Discovered

• Retain damaged items -- Not only must the damaged items be held at the point

where received, but the containers and all inner packing materials must be held until an inspection is made by a carrier inspector.

• The campus or department should call the carrier to report the damage and request inspection immediately upon discovery of the damage. Under no circumstances should it be put off longer than 15 days after delivery. Failure to report concealed damage within this 15-day period will almost certainly result in the carrier denying the claim.

• Confirm call in writing -- It is now a mandatory carrier regulation that all calls reporting discovery of concealed damage and request for inspection is confirmed in writing. Be sure to retain a copy of the confirming letter for filing. Send a copy of the letter to the Purchasing Department referencing the vendor and purchase order number.

• Steps To Take When Carrier Makes Inspection of Damaged Items

• Have damaged items in receiving area: Allow inspector to inspect damaged items, inner packing materials, and freight bill. Retain the delivery receipt as a supporting document when the claim is filed.

• After the inspector fills out the inspection report, carefully read it before signing -- If there is disagreement with any facts or conclusions made by the inspector on the report, do not sign it. Unless repairs will be completely satisfactory, be sure the inspector requests replacement on the inspection report. A new item can be ordered only if the inspection report specifies "REPLACE."

• Forward a copy of the inspection report and delivery receipt to the Purchasing Department.

• Steps To Take After Inspection Has Been Made

• Continue to retain damaged merchandise -- Even though inspection has been

completed, damaged items cannot be used or disposed of without permission from the carrier.

• Do not return damaged items to shipper -- Return of such items should not be made without written authorization of the supplier.


Section IV - 8

• Secure a receipt from the carrier if damaged items are picked up for salvage. Be sure to get a receipt from the driver when items are picked up. Retain a copy of the receipt and send the original to the Purchasing Department.

• Return of Merchandise Ordered on a Purchase Order

• Notify the vendor in writing of any merchandise that is returned to them. • A “return receipt request” or “RMA” number must be initiated and noted

in the letter. • Campus or department will forward the letter to the vendor. • Campus or department must include in the letter the purchase order

number, quantity, item description, and reason for returning the merchandise.

• A copy of the letter shall be sent to accounts payable. Accounts payable will then delete or adjust the purchase order according to the instructions contained in the letter.

• Receiving and Paying Invoices

Two steps must take place before an invoice (or “prepay”) can be paid to a vendor. • The campus or department must receive the merchandise and receive the

merchandise on-line. • The original invoice must be received and posted by accounts payable, which

states the cost of the goods or service.

A “prepay” may exist under the following conditions: (1) vendor required payment prior to shipment of merchandise or services; (2) some travel related expenses of students and staff; (3) some subscriptions or periodicals. Before a “prepay” check can be released, the campus or department must provide the proper documentation to accounts payable.

Accounts payable checks are released to vendors on a weekly basis according to

the check cycle. Anything delivered by June 30th needs to be paid out of the current year’s budget.

• Vendor Communications

The campus principal, program administrator or department head (or his or her representative) shall have the authority to contact a vendor regarding an order that originated from that campus or department. All nonroutine communications involving problems with an order shall be coordinated thru the Purchasing Director.

Vendor Application Form Georgetown ISD Purchasing Department 603 Lakeway Dr. Georgetown, TX 78628 Contact: Tonya Blesing

Phone: 512-943-5000 x6080 Fax: 512-943-1896

Company Name: DBA:

Remittance Address:

City State: Zip: Phone: Fax: Contact Person: Title: E-mail Website:

Physical Address:

City State: Zip: Phone: Fax:

Organization Type: Sole Owner Corporation S-Corp. Partnership Other

If other please specify:

SS Number: Federal ID Number:

Area(s) of Procurement for which the company is requesting consideration: Is your company a member of any Purchasing Cooperatives? (Ex. BuyBoard, TCPN etc.) yes no If you answered yes, please list your company’s purchasing cooperative affiliations:

Are you a sole source vendor for the procurement areas you listed? yes no If you answered yes, please provide a letter listing the commodities you are sole source for to the Purchasing Department for approval. Does your company accept credit card payments? yes no

** Completion of Application does not guarantee “Approved” vendor status. **

**Application must be approved thru the GISD Purchasing Department before a vendor number can be assigned. **

Approved by: Date: / /

Page 1 8/29/2011

Date:_______________

Company Contacted: Delivered Price (Unit): $

Person Contacted: Delivered Price (Total): $

Phone Number: Quotation Effective: to

Fax Number: Written Quote Received: Yes___(attach to form) No___









_____________________________________________________________________________________________________

Comments:

Comments:

Comments:

1. Include justification for choosing or not choosing quote in comment section.2. Attach quote sheet and all copies of written quotes to back of purchase order.3. Purchase order requisitions are still subject to approval through the Purchasing Department.4. All quotes are subject to audit.

For Project:____________________________________________________________________________________________

When needed:__________________________________________________________________________________________

Product/Part Description Including Brand Name, Model, and Quantity:______________________________________________

_____________________________________________________________________________________________________

Georgetown Independent School DistrictQuote Sheet

Thresholds for Purchases over $500 for Consumable Supplies and $1000 for Construction

Person/Department Requesting Quotes:_____________________________________________________________________

I:\Purchasing\GISD Business Office Guidlelines\2011-12\Quote form3.xls8/29/2011

Section V

Accounts Payable


5.00 OVERVIEW The Accounts Payable Department is responsible for insuring that payments owed by the district are made in a timely and accurate manner. This responsibility starts when goods or services are received and can only be completed with a cooperative effort between campuses, departments and Accounts Payable staff. Factors that influence Accounts Payable procedures include:

• Board Policy • District Auditors • Standard Business Practices

The documentation required to pay a vendor may include:

• Properly authorized Purchase Order • Packing slips included with shipment • Merchant receipts • Original Invoices

5.01 ACCOUNTS PAYABLE POLICIES Policies have been established to make certain payments to vendors are accurate and timely. These policies include:

• All invoices must be paid within 30 days of invoice date. • Invoices will be paid only when documentation is correct and complete. • Invoices exceeding 110% of the PO price require your approval for increased amount.

You will be contacted by phone or email to obtain the approval. • Sales tax will not be paid. • Payments are only made from original invoices. Paying from copies makes it more likely

that a vendor will be paid twice in error. • All invoices are to be sent directly to Accounts Payable by the vendor. Do not have the

vendor send the invoice to the campus or department. • Checks are printed on Thursday of each week. (Exceptions will be on shortened weeks) • The deadline for submitting items for payment is noon on Tuesday preceding the

check run. • Email Accounts Payable to let them know of any unusual circumstances or problems with

an order. • Purchase orders need to be entered in Skyward by the Friday before Spring Break

for any expenditures you want charge to the current school year.

Georgetown ISD Business Office Manual 2011-2012 5.02 RECEIVING GOODS AND SERVICES AND AUTHORIZING PAYMENT Payment cannot be made on goods or services until goods have been received or services have been completed. When goods are received, the packing list should be verified against the PO used to initiate the order.

• Match all critical information, such as price and quantity received to the PO. • Check off items received on the PO to determine if the order was received in its entirety

or if another shipment is expected. • When everything has been received, mark the PO “Received” in Skyward. • If sending invoice/receipt to Accounts Payable, please put PO number on invoice/ receipt. • See attached PO form for small receipts. (Make copies as needed)

GEORGETOWN ISD 603 LAKEWAY DRIVE

GEORGETOWN, TX 78628 _________________________________ PO NUMBER ________________________________ PAYABLE TO _________________________________ DATE _________________________________ CAMPUS/DEPT (Please make a copy for your records)

GEORGETOWN ISD 603 LAKEWAY DRIVE

GEORGETOWN, TX 78628 _________________________________ PO NUMBER ________________________________ PAYABLE TO _________________________________ DATE _________________________________ CAMPUS/DEPT (Please make a copy for your records)

ATTACH ORIGINAL RECEIPT ONE FORM PER VENDOR

(not to be used with travel reim.)

ATTACH ORIGINAL RECEIPT ONE FORM PER VENDOR

(not to be used with travel reim.)

GEORGETOWN INDEPENDENT SCHOOL DISTRICT ACTIVITY FUND TABULATION OF MONIES FOR DEPOSIT

Attention Sponsors: _______________________ Date: _____________________ Campus: ________________________ Org/Club Name: __________________________ Acct. Number _____________________ Money Collected for:______________________ Taxable? Yes _____ No _____

NAME AMOUNT NAME AMOUNT CASH CHECK CASH CHECK

Currency Coins Total Cash $_______________ Total Checks $ ______________ _____ @ $ 1.00 = $ ______ _____ @ $ 0.01 = ______ _____ @ $ 2.00 = $ ______ _____ @ $ 0.05 = ______ _____ @ $ 5.00 = $ ______ _____ @ $ 0.10 = ______ _____ @ $ 10.00 = $ ______ _____ @ $ 0.25 = ______ Currency & Coin Total $ _____________ _____ @ $ 20.00 = $ ______ _____ @ $ 0.50 = ______ _____ @ $ 50.00 = $ ______ _____ @ $ 1.00 = ______ _____ @ $ 100.00 = $ ______ Total Currency $ _________ Total Coins $ _________ TOTAL DEPOSIT $ __________________ Sponsor: _________________________________ Deposit Verified by:_________________________ Bank Bag # _______________________________

GEORGETOWN INDEPENDENT SCHOOL DISTRICT TABULATION OF MONEY EXPENDED

______________________________ _________________ ___________________________ Event and Purpose (Meals, etc…) Event Date Department/Organization ______________________________ _________________ ___________________________ Check Number Check Date Check Amount Charge Code

NAME (PRINT) AMOUNT SIGNATURE

1 $ 2 $ 3 $ 4 $ 5 $ 6 $ 7 $ 8 $ 9 $ 10 $ 11 $ 12 $ 13 $ 14 $ 15 $ 16 $ 17 $ 18 $ 19 $ 20 $ 21 $ 22 $ 23 $ 24 $ 25 $

TOTAL $ _______________________

Section VI

Payroll


BUSINESS PROCEDURE FOR PAYROLL 6.01 Employee Access to View Payroll Information Employee Employee Payroll information is available through the GISD website home page. Each employee is assigned a login and password by the Business Office and is sent to the employee through an email. Once the employee signs in for the first time, they will be allowed to change the password. If the employee has lost that information, they can be issued a new login and password by contacting the Business or Payroll office. Employees can view pay stubs, W2’s, personal information, leave records and use the check estimator to calculate how possible changes would affect the next check amount. Pay Calendar Georgetown ISD has two (2) different types of payrolls each month. They are:

1. Monthly - Teachers, Counselors, Nurses, Other Professionals, Administrators and Paraprofessionals are paid monthly. If an employee has direct deposit, then the check stub can be viewed and/or printed through Employee Access. No check stub will be printed or distributed. The “live” checks are printed and distributed to the campuses/department. Employees are paid on the 25th of each month. If the 25th falls on a weekend or a holiday, payment will be posted on the last working day prior to the 25th.

2. Semi-Monthly – Bus Drivers, Mechanics, Custodians, Maintenance, Cafeteria, ESE and ASAP employees are paid semi-monthly. Employees are paid on the 15th and the last day of the month unless that date falls on a weekend or holiday.

Supplemental or Extra Duty Pay for GISD Employees Supplemental or extra duty pay is paid to the employee on their regular scheduled paycheck. No separate checks for the duties will be issued. The supervisor or administration must submit a signed Payroll Payment Authorization form located on the GISD website in the filing cabinet under the Business Office, to the Payroll department. The employee’s name, social security number, account code and description of the duties performed must be documented on the form and submitted to Payroll by the cut off date posted on the GISD website. Payroll Deadline The payroll deadline schedule is posted on the GISD website in the filing cabinet under the Business Office for monthly employees. The schedule for pay period and time sheet due dates is posted on the GISD website for semi-monthly employees.


Substitute Teacher Pay and Forms Substitutes are paid once a month. They are paid on the 25th of each month unless that date falls on a weekend or holiday. In that case, substitutes are paid on the last working day prior to the 25th. As of 2011-2012 school year, the substitute rates are as follows:

1. $60.00 per day for a substitute with a High School Diploma or GED 2. $70.00 per day for a substitute with a Bachelor’s Degree 3. $80.00 per day for a substitute with a valid Texas Teaching Certification or RN 4. $90.00 per day for a long-term substitute with a valid Texas Teaching Certification or RN

The substitute is required to complete a substitute payroll timesheet each month and submit the original form to Central Office by the scheduled dates printed on the back of the timesheet. The timesheet must include the employee’s legal name, social security number, address and phone number. A facsimile or copy will not be accepted. Failure to submit the timesheet by the due date will result in a delay, and the substitute will not by paid until the following pay date. Direct Deposit/Electronic File Transfer All employees, excluding substitute teachers, can elect to have direct deposit to any bank and is subject to a pre-note process to check for accuracy of the account information. The pre-notes are processed once a month by the 5th of the month. If an employee misses the pre-note process, then it will delay the direct deposit for an entire month and they will continue to receive a “live” check. All new employees will have one month delay for the first direct deposit check even if the direct deposit form is completed at the time of hire. Each employee can only have one bank as the bank depository at this time. W-4 A W-4 tax form is completed at the time of employment with Human Resources. If an employee would like to make changes after that, the form will need to be completed and sent to the Payroll office. The new W-4 “replaces” the current one on file, so the employee needs to complete the entire bottom section of the form, even if the only change is to the address. The form can be found on the GISD website in the filing cabinet under the Business Office. The forms are also available in the Payroll office. You may complete a new W-4 anytime, but all payroll deadlines would still apply. W-2 The W-2 forms are generated by the Payroll office and distributed to the campuses on the scheduled January pay date each year. The W-2’s for inactive employees and substitutes are available to be picked up on that same date and remaining W-2’s will be mailed.


FICA GISD only deducts full FICA (Medicare – 1.45% and Social Security – 6.2%) from the paycheck of substitute employees or any other employee not eligible for Teacher Retirement System benefits. Medicare All Employees hired after March 31, 1986 will have the Medicare tax portion (1.45%) of social security deducted from their paycheck. Teacher Retirement System Employment that makes you eligible for membership in TRS is: regular employment in a public, state-supported educational institution in Texas employed for ½ or more of the standard full-time workload and compensation paid at a rate comparable to the rate of compensation for other persons employed in similar positions. The exceptions to TRS membership would be a TRS retiree, a substitute (as defined by TRS rules), a person employed on a temporary (less than 4 ½ months), part-time (less than ½ time), seasonal, or irregular basis. All TRS eligible employees will have TRS and TRS Care deducted from their pay. The TRS retirement amount is 6.4% of the salary and is tax sheltered. The TRS Care amount is 0.65% of the salary and is not tax-sheltered. The TRS Care deduction is required by TRS to partially fund the retiree health insurance program and is not-refundable. COBRA Upon employment termination, a letter is sent to the employee by Conexis (third party administrator) notifying them of their COBRA benefits along with the cost for those benefits. The employee has 60 days from the date of eligibility to enroll and make the first payment for the COBRA coverage. True Time True time is the component of Skyward that some auxiliary departments use for recording hours and then it is uploaded into the payroll system. Employees are assigned an access code by the Payroll office. Timesheets All monthly paraprofessionals must complete a timesheet each month and the timesheet should include any accrued comp time from the previous month’s timesheet. The timesheets are submitted to the campus principal or department supervisor for approval and signature and then forwarded to the Payroll office by the 5th of each month.


Change of Name, Address, or Phone Number Change of name or address must be submitted through a new W-4 and sent to the Payroll office. Any phone number changes that need to be made during the year can be submitted to the Payroll office through an email. Otherwise, the Human Resources Department sends out a form each year to get an update on this information. The employee needs to provide a copy of the social security card along with a new W-4 to make a name change. 6.02 Employee Leave Procedures and Forms Leave Calendar All leave days for the entire year are allocated on July 1st each year. Each fulltime employee earns leave at the rate of ½ work day for each 18 workdays of employment, up to the maximum of five workdays annually. Therefore, if an employee leaves the district and has used more leave days than earned, a deduction will be taken from the employee’s paycheck based on their daily rate of pay and the amount of unearned leave taken. Leave Types There are 4 types of leave: Local Sick, State Personal, State Sick and Vacation. GISD allows 5 local sick days a year for full time employees or an adjusted amount for less than full time employees according to calculations mentioned above. The maximum local leave accumulated is 35 days. The state allows 5 state personal days a year for full time employees or adjusted amount for less than full time employees according to the calculation mentioned above. There is no maximum accumulation and state days are carried to other districts on the service record. State Sick days are no longer given, but prior balances accumulated to 1995-96 will continue to be retained by district employees and can be used.Vacation days would only apply to salaried employees that work 12 months. Leave Forms Monthly employees are required to use the AESOP system to report an absence as well as to request a substitute. They are also required to complete an Absent from Duty form at the campus or department. Forms must be signed by the principal or supervisor. Forms are due to the Payroll office by the 5th of each month unless that date falls on a weekend or holiday. In that case, timesheets are due the last working day prior the 5th. Semi-monthly employees are required to submit an Absent from Duty form, as absence occurs, to their supervisor. Forms are submitted with the payroll timesheets each pay period. Non-Paid Vacation Days Employees that work 12 months and are on the 224, 230, or 239 day calendars are given vacation days each year. The number of vacation days is determined by the school calendar holidays removed from the July to June calendar and once the 224, 230, or 239 paid days are removed. The remaining work days from July to June are considered vacation days. This ranges from 8 to


12 days a year. The vacation days are allocated in hours and can be used in 1 to 8 hour increments. Compensatory Time Procedures concerning compensatory time include the following. The supervisor must determine the need and approve comp time prior to the work being performed. Comp time earned by employee may not accrue beyond a maximum of 60 hours. (Policy DEA Local) No comp time may be earned during the regular working day. EXAMPLE: If the employee works from 8:00-4:00 with an hour lunch, that employee cannot earn comp time by taking a 30 minute lunch. Record concerning comp time will be maintained on the Skyward system. Non-exempt employees will need to record comp time earned and taken on the employee’s timesheet. Overtime Rules To earn overtime, an employee must be physically present on the job more than forty (40) hours in the work week. All overtime must be approved in advance by the immediate supervisor. Overtime must not be approved if the work needed is not an emergency and could wait until the next regular workday. Absence Dock of Pay Once an employee has exhausted all paid leave, the employee will be docked at their daily rate for any additional absence. The posting of leave for the monthly employees is always one month behind, so absences for a previous month will be deducted from the current paycheck Maternity Leave and Dock of Pay Maternity leave will need to be approved by the principal or supervisor and then also the Human Resources Department. The Payroll office will also need to be informed of the anticipated leave so that the employees’ absences can be considered for dock purposes. The absence dock can be divided over several checks, if necessary. 6.03 Employee Benefits Health, Dental and Voluntary Insurance Enrollment Health, Dental, and Voluntary insurance is eligible for enrollment either within 30 days of the hire date or during the open enrollment in March/April of each year. Enrollment materials are available in the Benefits office in Human Resources.


Annuity – 403b or 457 Employees are eligible to contribute to an annuity through payroll deduction and are allowed to use their choice of company. GISD contracts with First Financial Administrators as our third party administrator and forms must be processed through First Financial Administrators. The contact number is 1-800-523-8422. This can be done at any time of the year and can be changed as often as needed. All payroll deadlines would still apply for these changes. If an employee is paid semi-monthly, then the annuity amount would be divided over the two paychecks each month. Cafeteria 125 Plan The Cafeteria Plan begins in May each year and a new enrollment is required through First Financial Administrators. Enrollment is also allowed within 30 days of initial hire date. The Cafeteria Plan is allowed under the regulations of Section 125 of the Internal Revenue Code.

GEORGETOWN ISD - PAYROLL DEPT. 603 LAKEWAY DRIVE GEORGETOWN, TX 78628 _________________________________ DATE ________________________________ GISD EMPLOYEE’S NAME _________________________________ SOCIAL SECURITY _________________________________ CAMPUS/DEPT _________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

DESCRIPTION OF DUTY Include rate of pay for calculation

______________________________________ ____________________ ACCOUNT CODE AMOUNT ______________________________________ AUTHORIZED SIGNATURE & DATE

ATTACH TIMESHEET/DOCUMENTATION

DATE PAYROLL RECEIVED __________________

REVISED 7/12/11 GEORGETOWN ISD - PAYROLL DEPT. 603 LAKEWAY DRIVE GEORGETOWN, TX 78628 _________________________________ DATE ________________________________ GISD EMPLOYEE’S NAME _________________________________ SOCIAL SECURITY _________________________________ CAMPUS/DEPT _________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

DESCRIPTION OF DUTY Include rate of pay for calculation

______________________________________ ____________________ ACCOUNT CODE AMOUNT ______________________________________ AUTHORIZED SIGNATURE & DATE

ATTACH TIMESHEET/DOCUMENTATION

DATE PAYROLL RECEIVED __________________

Section VII

PROPERTY AND INVENTORY CONTROL

Section VII - 1


7.00 OVERVIEW School inventory control is one of several sub-functions of property management that deals with

safeguarding school property. Categorically speaking, school property is either "real" or "personal." Real property includes land, buildings and improvements. Personal property includes items such as furniture, telecommunication equipment, kitchen appliances, vehicles, and so on. The system of inventory control implemented by the Business Office provides a method of accounting for fixed assets (real property and personal property).

7.01 GISD Fixed Assets Defined:

• Real property. • Personal property with per unit cost of $5000 or greater and a useful life greater than one

year. • “Fixed” denotes probability or intent to continue use or possession and does not indicate

immobility. 7.02 Acquisition of Fixed Assets:

• Any questions concerning the classification of an item as a fixed asset should be directed to the Business Office.

• Purchases of fixed assets are coded to the following expenditure account codes: 6619 – Land Purchase, Improvements, and Fees 6629 – Building Construction, Improvements, and Fees 6631 – Vehicles 6639 – Furniture and Equipment 6659 – Lease/Purchase of Buildings, Furniture, and Equipment

7.03 Fixed Asset Inventory Control:

• The control of fixed assets through a physical inventory system is necessary to comply with Generally Accepted Accounting Principles, state and federal requirements, insurance requirements, and replacement cost budgeting.

• The fixed asset inventory system allows for accounting of new acquisitions, transfers, and dispositions of assets.

• Each fixed asset acquired by the district will be assigned an inventory control number and added to the computerized fixed asset system.

• A physical inventory of all fixed assets will be made periodically. • A “FIXED ASSET TRANSFER/DISPOSITION FORM” is to be completed before items are

transferred from one campus or department to another. This form is also used to record the disposition of items. The form should be authorized by campus Principal, scanned and sent to Tonya Blesing, Director of Purchasing.

Section VII - 2


7.04 GISD Controllable Inventory:

• Non-consumable personal property with per unit value less than $5000 in the following categories:

Technology Musical Instruments Audio/Visual Equipment

• Controllable inventory items are coded to the following expenditure account code: 6649 – Controllable Inventory

• The respective department heads are responsible for overseeing the inventory in these categories.

7.05 Donations:

Donations made to the District shall be accompanied with a letter declaring items and values of the donated items. The original letter shall be sent to the Business Office, a copy should be kept in the Department/Campus for record keeping. Technology Donations must be approved by the Technology Department before the donation is accepted. Items valued at more than $1,000 that require District resources (time or money) to maintain shall require Board approval. (CDC Local)

Section VII - 3


EXAMPLES OF PROPERTY CLASSIFICATION

ITEM COST OBJECT CODE

FIXED ASSET

CONTROLLABLE INVENTORY

GENERAL SUPPLIES

Land Purchase 100,000 6619 Built –In Counter, CNS 1,500 6629 Bus, 78 Passenger 33,000 6631 Violin 1,800 6649 Piano 6,000 6639 Overhead Projector 300 6398 Audio Recording System 17,000 6639 UIL Theater Set 5,530 6639 Computer, PC 1,000 6398 Network Server 5,400 6639 Paper Cutter 300 6399 Baseball Backstop 900 6399 Pole Vault Pit 6,900 6639 Camera, Digital 350 6398 Camera, Video 895 6398 Radio, 2-Way 150 6399

If you have a GISD asset that is no longer needed on

your campus…..

Do Don’t

Complete a Fixed Asset Transfer/Disposition Give away a district asset to another Form for district assets that are no longer needed campus or Department. on your campus or in your department and send the form to Tonya Blesing, Director of Purchasing. Complete a Fixed Asset Transfer/Disposition Donate district assets. Form for district assets that need to be removed from your campus for disposition and send the form to Tonya Blesing, Director of Purchasing.

Georgetown Independent School District

Property Asset Transfer/Disposition Form

GISD ID #

Description of Property

Serial #

Quantity

Condition of Property

(example: broken, good, excellent)

**Purchasing Use only**

Disposition declared by Superintendent or

Designee

Transfer From: Transfer To: Date Released: Date Received: Campus Inventory Coordinator: Campus Inventory Coordinator:

Tonya Blesing Page 1 8/29/2011

Section VIII

Budget


OVERVIEW ON THE BUDGET In school districts, the adoption of a budget implies that a set of decisions have been made by school board members and school district administrators which culminate in matching a school district’s resources with its needs. 8.01 Budget – Account Codes Georgetown ISD uses a basic, 17-digit account code that is required for all purchases, in accordance with the Financial Accountability System Resource Guide from TEA. The composition of the code structure is as follows: 199 11 6399 00 001 0 11 Fund Function Object Sub-Object Organization Year Program Intent In the example above, the expenditure would be for classroom supplies and materials for the regular education program at Georgetown High School from the General Fund. Fund Codes: Governmental fund types for Texas school districts consist of four governmental fund groups (General, Special Revenue, Capital Projects and Debt Service) that account for the acquisition, use and balances of expendable financial resources and related liabilities as required by law or rule. The fund code designates the fund to which the expenditure will be charged. Function Codes: A function represents a general operational area in a school district and groups together related activities. Most school districts use all of the functions in the process of educating students or organizing the resources to educate students. For example, in order to provide the appropriate atmosphere for learning, school districts transport students to school, teach students, feed students and provide health services. Each of these activities is a function and expenditures are separated for them using function codes. Object Codes: Expenditures and expenses should be classified by the major object classes according to the types of items purchased or services obtained. Object codes for expenditures always begin with the digit “6” and are used to describe exactly what is being purchased. Sub-Object Codes: Sub-object codes provide the option for special or separate accountability for expenditures at the local level. For example, a high school might set up sub-object codes to distinguish expenditures


of specific instructional activities, like art, science, music, etc. An athletics department budget might set up different sub-object codes to differentiate expenditures between sports. Organization Codes: The organization code identifies the specific organization initiating the expenditure and corresponds to the budgetary entity, not necessarily the physical location. Campuses are examples of organization codes and are specified for each school district in the Texas School Directory. Program Intent Codes: The program intent code is used to designate the intent of a program/purchase provided to students. These important codes are used to classify expenditures under specific budgets for special student programs. Examples include bilingual, special education, career & technology, and gifted & talented.


8.02 Budget Transfers and Amendments

• Funds 180-199 can only transfer funds within the same Fund and Function. Special Revenue accounts have certain exceptions – please contact the Business Office with any questions.

• Campus/department secretaries should fill out a Budget Amendment request form and

have it signed by the campus/department Administrator. Please fill out account codes to be decreased/increased, amount to be transferred, and reason for transfer. Forms can be obtained from Business Office website.

• Budget Amendment request forms are then submitted to Business Office for

approval/processing.

• Any requests to transfer funds between Function codes needs to be submitted to the Chief Financial Officer and placed on the next Board Meeting agenda for Board approval. No funds can be transferred/expended until Board approval is obtained.

• Please ensure that funds are available in accounts to be decreased before transfer form

is submitted.

• Transfers for state and federal grant funds may require an amendment for TEA approval. Please contact the Federal Programs Director for transfers within specific state and federal grant programs.

FUND Fund Description FUNC Function Description OBJ Object Description ORG Organization Description PIC Program Intent Code Description199 GENERAL FUND 11 INSTRUCTION 6100 Payroll 1 GEORGETOWN HS 11 BASIC EDUCATION202 TITLE VII, C-EMER, IMMIGRANT ED. 12 INST. RESOURCES & MEDIA SVCS 6112 SUBSTITUTE 2 RICHARTE HS 21 GIFTED & TALENTED203 CHILD CARD DEVELOPMENT GRANT 13 CURRICULUM DEV.& INST.STF DEV 6119 Prof Salaries 3 GEORGETOWN ALT PGM 22 CAREER & TECHNOLOGY204 ESEA TITLE IV SAFE&DRUG FREE 21 INSTRUCTIONAL LEADERSHIP 6121 Extra Duty/OT 4 9TH GRADE CAMPUS 23 SPECIAL EDUCATION205 HEAD START 23 SCHOOL LEADERSHIP 6128 ASAP Bus Drivers 40 BENOLD MS 24 ACCELERATED EDUCATION206 TITLE III,B: ED FOR HOMELESS 31 GUIDANCE & COUNSELING 6129 Support Pers 41 TIPPIT MIDDLE 25 BILINGUAL & SPECIAL LANG207 GOALS 2000 32 SOCIAL WORK SERVICES 6131 CONTRACT BUYOUTS 42 FORBES MS 26 AEP Basic208 HUMAN IMMUNODEFICIENCY VIR. ED. 33 HEALTH SERVICES 6132 TRS Supp 101 ANNIE PURL ELEM 27 AEP Nondisciplinary209 ENERGY CONSERVATION FOR BLDGS 34 PUPIL TRANSPORTATION 6139 EMPLOYEE ALLOWANCES 102 CARVER ELEM 28 DAEP Basic210 TITLE II PART B, PROF DEVEL PR 35 FOOD SERVICES 6141 FICA/Medicare 103 FROST ELEM 29 DAEP State211 TITLE I PART A, BASIC PROGRAMS 36 COCURR./EXTRACURR.ACTIVITIES 6142 Health Ins 104 PAT COOPER ELEM 30 SCE Title I-Campus Wide212 TITLE I PART C, MIGRATORY CHLD 41 GENERAL ADMINISTRATION 6143 WORKER'S COMP 105 D PICKET ELEM 31 HS ALLOTMENT213 TITLE I PART B-EVEN START FAMILY 51 PLANT MAINTENANCE & OPERATIONS 6144 TRS ON-BEHALF 106 MCCOY ELEM 91 Athletics and Related Act214 TITLE I PART A CAP. EXPENSE 52 SECURITY & MONITORING SERVICES 6145 UNEMPLOYMENT COMP 107 VILLAGE ELEM 99 UNDISTRIBUTED PROGRAM215 TITLE I PART D AT RISK 53 DATA PROCESSING SERVICES 6146 TEACHER RET/TRS CARE 108 WILLIAMS ELEM216 TITLE I PART A ADD'L ASSIST. 61 COMMUNITY SERVICES 6179 EMPLOYEE BENEFITS 109 Ford Elem217 TITLE VII B FOREIGN LANG 71 DEBT SERVICES 6198 Payroll Accrual 110 Jim Mitchell Elementary218 TITLE X PART B G&T STUDENTS 81 FACILITIES ACQ. & CONSTRUCTION 6200 Contracted Services 197 ACADEMY219 TITLE VII PART A BILINGUAL ED 91 CONT.INST.SVCS.\PUBLIC SCHLS 6211 LEGAL SERVICES 199 LOTT DC220 ADULT BASIC EDUCATION FEDERAL 92 INCR.COST FOR CHAPTER 41 6212 AUDIT SERVICES 699 SUMMER SCHOOL221 TEXAS SCIENCE AND MATH RENAIS 93 PAYMENTS TO FISCAL AGENTS\MBRS 6213 TAX APPRAISAL & COLLECTION 701 SUPT. OFFICE222 LEARN & SERVE AMERICA 94 PYMTS OTHER DST. UNDER PEGP 6219 PROFESSIONAL SERVICES 702 SCHOOL BOARD223 TEMP ASSIST FOR NEEDY FAMILIES 95 PYMTS TO JJAEP PROGRAMS 6220 Cont Serv Translation 703 TAX OFFICE224 IDEA PART B FORMULA 96 PAYMENTS TO CHARTER SCHOOLS 6221 STAFF TUITION & FEES - HIGH.ED 750 GEN.ADMINISTRATION225 IDEA PART B PRESCHOOL 99 OTHER INTERGOVERNMENTAL CHARGE 6222 STUDENT TUITION - PUBLIC SCHLS 751 FISCAL AGENT - SSA226 IDEA PART B DISCRETIONARY 6223 STUDENT TUITION - NON-PUBLIC 870 Counselor's Off227 IDEA PART B DEAF 6224 STUDENT ATTENDANCE CREDITS 901 Admin Act228 INEA PART B PRESCHOOL DEAF 6229 TUITION & TRANSFER PAYMENTS 902 Assessment229 INEA PART C DEAF-BLIND 6239 E.S.C. SERVICES 903 Curriculum Dept230 IDEA PART D PERSONNEL 6249 CONTRACTED MAINT. & REPAIR 904 GT231 JTPA TITLE II A 6255 TELEPHONE 905 Technology232 JTPA TITLE II B 6256 NATURAL GAS 906 Textbook Custodian233 JTPA TITLE II C 6259 UTILITIES 907 Social Issues234 JTPA 8% 6269 RENTALS - OPERATING LEASES 908 Science Resource Center235 ESEA TITLE VI, INNOVATIVE ED. 6298 Staffing Efficiency Review 909 Pre-Kindergarten Program236 SUBSTANCE ABUSE P&T INTERVENTIN 6299 MISC. CONTRACTED SERVICES 910 Food Service237 SAFE & DRUG FREE SCHOOLS 6300 Supplies 911 Parent Network238 SUBSTANCE ABUSE P&T FEMALES 6311 GASOLINE & FUELS FOR VEHICLES 912 NJROTC239 SUBSTANCE ABUSE P&T PREVENTION 6319 SUPPLIES FOR MAINT.& OPERATION 915 Federal Programs240 FOOD SERVICE 6321 TEXTBOOKS 920 Special Education242 SUMMER FEEDING PROGRAM-DHS 6329 READING MATERIALS 930 Maintenance Dept243 VOC. ED.-TECHNICAL PREPARATION 6339 TESTING MATERIALS 931 Custodial244 Title I, Part C-Carl Perkins 6341 FOOD SUPPLIES 940 Transportatin Dept245 VOC. ED. SINGLE PARENT 6342 NON-FOOD SUPPLIES 950 ESE246 VOC. ED. SEX EQUITY 6343 ITEMS FOR SALE 955 Pregnancy Related Services247 Achieve Texas College/Career 6344 USDA DONATED COMMODITIES 960 Eagle Wings248 VOC. ED. PROFESSIONAL DEVELOP. 6349 FOOD SERVICE SUPPLIES 970 Athletic Dept249 VOC. ED. COMMUNITY BASED ORG. 6390 Medical Emer 971 GHS ATHLETIC DEPT250 VOC. ED. APPRENTICESHIP 6397 Toner 972 EVHS ATHLETIC DEPT251 VOC. ED. QUALITY WORK FORCE 6398 Uniforms 980 FINE ARTS252 VOC. ED. OTHER PROGRAM IMPROV. 6399 GENERAL SUPPLIES 981 GHS FINE ARTS253 IDEA TITLE II PART C (DEAF) 6400 Other 982 EVHS FINE ARTS254 TECH. LITERACY CHALLENGE FUND 6410 Travel-Carry over 998 UNALLOCATED ORG. UNIT255 Title II Teacher & Prin Train 6411 TRAVEL - EMPLOYEE ONLY 999 DISTRICT WIDE256 TITLE I IMPR TCH AND LEARNING 6412 TRAVEL - STUDENTS.257 READING EXCELLENCE ACT 6413 STIPENDS - NON-EMPLOYEES258 PUBLIC CHARTER SCHOOLS 6414 Travel-Reading Recovery259 MATCHING FUNDS - LIBRARY PURCH 6419 TRAVEL - NON-EMPLOYEES262 Title II, Part D-Technology 6429 INSURANCE & BONDING COSTS263 Title III, LEP 6439 ELECTION COSTS264 Title IV, Community Service 6491 PAYMENTS TO DISTRICTS FROM CED266 ARRA TTL SIV SFSF 6492 PAYMENTS TO FISCAL AGENTS SSA269 Title V, Part A-Innovative 6493 PAYMENTS TO MEMBERS - SSA279 ARRA TTL II D TECHNOLOGY 6494 RECLASSIFIED TRANS. EXPENSES280 Student Drug-Testing 6495 DUES283 IDEA B FORMULA ARRA 6499 MISC.OPERATING COSTS284 IDEA B PRESCHOOL ARRA 6500 Debt Service285 TITLE I PART A ARRA 6511 BOND PRINCIPAL288 After School Grant 6512 CAPITAL LEASE PRINCIPAL

FUND Fund Description FUNC Function Description OBJ Object Description ORG Organization Description PIC Program Intent Code Description289 Title VI CSR 6513 LONG-TERM DEBT PRINCIPAL291 SSA TITLE VII C-EMER IMMIGR ED 6521 INTEREST ON BONDS292 SSA CHILD CARE DEVELOPMT GRANT 6522 CAPITAL LEASE INTEREST293 SSA SAFE & DRUG FREE SCHOOLS 6523 INTEREST ON DEBT294 DDA HEAD START 6599 OTHER DEBT SERVICE FEES295 SSA TITLE III B HOMELESS CHILD 6600 Fixed Assets296 SSA GIALS 2000 6619 LAND PURCHASE & IMPROVEMENTS297 SSA HIV EDUCATION 6629 BUILDING PURCHASE, CONST.,IMP.298 SSA ENERGY CONSERVATION 6631 VEHICLES299 SSA TITLE II PROFESSIONAL DEV. 6639 FURNITURE & EQUIPMENT300 SSA TITLE I IMPRV BASIC PROGRAM 6641 VEHICLES301 SSA TITLE I PART C MIGRANT 6649 FURNITURE & EQUIPMENT302 SSA TITLE I B EVEN START 6651 CAPITAL LEASE OF BUILDINGS303 SSA TITLE I A CAPITAL EXPENSE 6659 CAPITAL LEASE OF EQUIPMENT304 SSA PREV FOR NEG/DEL/DROPOUT 6669 LIBRARY BOOKS & MEDIA306 SSA TITLE VII FOREIGN LANGUAGE 7911 SALE OF BONDS307 SSA GIFTED/TALENTED EDUC ACT 7912 SALE OF PROPERTY308 SSA TITLE VII BILINGUAL EDUC 7913 PROCEEDS FROM CAP.LEASES309 SSA ADULT BASIC EDUCATION-FED 7914 LOAN PROCEEDS - NON-CURRENT310 SSA TEXAS SCIENCE/MATH RENAISS 7915 OPERATING TRANSFERS IN311 Learn & Serve Homeland 7916 Premium on Inssurance of debt312 SSA TEMP ASST FOR NEEDY FAMILY 7917 Prepaid Interest314 SSA IDEA PRE SCHOOL 7949 OTHER RESOURCES315 SSA IDEA DISCRETIONARY 7952 NSLP BREAKFAST PROGRAM316 SSA IDEA DEAF 7953 NSLP LUNCH PROGRAM317 SSA IDEA PRE SCHOOL DEAF 7954 USDA DONATED COMMODITIES319 SSA IDEA PERSONNEL 7955 EARNINGS FROM TEMP.DEPOSITS320 SSA JOB TRAINING TITLE II A 7956 Insurance Recovery321 SSA JOB TRAINING TITLE II B 7989 OTHER NON-OPERATING REVENUES322 SSA JOB TRAINING TITLE II C 7999 RESIDUAL EQUITY TRANSFERS IN323 SSA JOB TRAINING PART ACT 8 % 8911 OPERATING TRANSFERS OUT324 SSA INNOV ED PROG STRATEGIES 8949 OTHER USES325 SSA SUBST ABUSE PREV/TR BL GRT 8999 RESIDUAL EQUITY TRANSFERS OUT326 SSA SAFE/ DRUG FREE SCHOOL327 SSA SUBST ABUSE PREV/TRMT FEM328 SSA SUBST ABUSE PREV GRANT PRE329 SSA SUMMER FEEDING PROGRAM330 SSA VOC ED TECH PREP331 SSA VOC ED BASIC GRANT332 SSA VOC ED SINGLE PARENT333 SSA VOC ED SEX EQUITY334 SSA VOC ED CURRICULUM DEVELOP335 SSA VOC ED PROF DEVELOPMENT336 SSA VOC ED COMM BASED ORG337 SSA VOC ED APPRENTICESHIP338 SSA VOC ED QUALITY WK FORCE339 SSA VOC ED OTHER PRGM IMPR340 SSA IDEA PART C DEAF341 SSA ESEA TITLE III A TECH LIT342 SSA TITLE VI CLASS SIZE RED PR343 SSA IMPR TEACH AND LEARNING344 SSA READING EXCELLENCE ACT379 SSA FEDERALLY FUNDED385 Visually Impaired393 Texas Success School Program394 Pregnancy Ed/Parenting Program397 Advanced Placement399 FSP-Investment Capital FD-RD66404 Accelerated Reading409 Texas High School Comp & Succ411 TECHNOLOGY FUND413 TIF Grant415 Cycle 8- Pre-k & Kind418 TRS Active Care426 TEXAS EDUCATOR EXCELLENCE428 Misc Grants429 LEP Student Success Initiative459 JJAEP461 Campus Activity

FUND Fund Description FUNC Function Description OBJ Object Description ORG Organization Description PIC Program Intent Code Description480 NJROTC481 Homeless Grant (ESC 13)599 DEBT SERVICE698 CAP PROJECTS 2011699 CAPITAL PROJECTS701 NAT'L SCHOOL B'FAST & LUNCH PRG863 PAYROLL865 Student Activity901 GENERAL FIXED ASSETS GROUP902 GENERAL LONG TERM DEBT

Example:199-11-6119-00-101-0-23Fund-Func-Obj-SubObj-Org-Year-PIC

GEORGETOWN I.S.D. BUDGET AMENDMENT REQUEST

Please amend the Expenditure Appropriation or Estimated Revenue for the account codes as indicated below: Expenditure Codes to be increased: ___ ___ ___ ___ ___ ___ ___ ___ ___ . ___ ___ ___ ___ ___ ___ ___ ___ $ _____________ ___ ___ ___ ___ ___ ___ ___ ___ ___ . ___ ___ ___ ___ ___ ___ ___ ___ $ _____________ ___ ___ ___ ___ ___ ___ ___ ___ ___ . ___ ___ ___ ___ ___ ___ ___ ___ $ _____________ ___ ___ ___ ___ ___ ___ ___ ___ ___ . ___ ___ ___ ___ ___ ___ ___ ___ $ _____________ Expenditure Codes to be decreased: ___ ___ ___ ___ ___ ___ ___ ___ ___ . ___ ___ ___ ___ ___ ___ ___ ___ $ _____________ ___ ___ ___ ___ ___ ___ ___ ___ ___ . ___ ___ ___ ___ ___ ___ ___ ___ $ _____________ ___ ___ ___ ___ ___ ___ ___ ___ ___ . ___ ___ ___ ___ ___ ___ ___ ___ $ _____________ ___ ___ ___ ___ ___ ___ ___ ___ ___ . ___ ___ ___ ___ ___ ___ ___ ___ $ _____________ Revenue Code to be increased: ___ ___ ___ ___ ___ ___ ___ ___ ___ . ___ ___ ___ ___ ___ ___ ___ ___ $ _____________ Revenue code to be decreased: ___ ___ ___ ___ ___ ___ ___ ___ ___ . ___ ___ ___ ___ ___ ___ ___ ___ $ _____________ Note: If expenditure codes only are affected, the TOTAL INCREASE MUST EQUAL THE TOTAL DECREASE MUST BE ORIGINAL SIGNATURE (No Stamped Signatures) Approved by: _________________________ FOR OFFICE USE ONLY Date: _______________________________ REASON FOR AMENDMENT IF OVER $1,000 __________________________________________ __________________________________________ __________________________________________

__________________ Acct. Period __________________ Date __________________ BA#

Section IX

End-of-Year Procedures


OVERVIEW All campus/department secretaries are responsible for the following end-of-year procedures before the end of their contract year: 9.01 Purchase Orders The district requires all encumbrances to be current by year end. The cut-off date to process purchase orders for the 2011-12 school year is Friday, May 18, 2012. All orders need to be billed and received by June 30, 2012. 9.02 Travel Reimbursements

Please ensure all campus/department employees have submitted travel reimbursements by June 30, 2012. The district does not reimburse employees for travel past 60 days from the date of travel.

9.03 Budget Amendments

All budget transfer requests are due in the Business Office by May 18, 2012. No transfers will be accepted after this date.

Documents

Business Office Policies and Procedures Manual Cover