Finance Beliefs and Student Activity Funds .....9 Staff Appreciation Spending on Behalf of Students ..... 10 ... available for general use, including library and reference books. This

- 1 -

Finance Beliefs We Believe That

bull Financial Services is critical to student performance

bull You must care deeply about students and their success

bull We have a moral obligation to taxpayers

bull It is important to involve employees in decision-making

bull You continuously demand improvement and innovation

bull Management must be open to learning and using ideas outside education

bull Efficient execution makes a difference

bull Work should be fun

WESTMINSTER PUBLIC SCHOOLS

Finance Manual | WESTMINSTER PUBLIC SCHOOLS

- 2 -

TABLE OF CONTENTS

Contact Information 3

Overview for New Administrative Assistants 5

Account Structure 6 Most Common Object Codes 8

Spending Accounts 9 School and Student Activity Funds 9 Staff Appreciation Spending 10 Spending on Behalf of Students 10 General Directions 10

Accounts Payable 11 Check Requests 11 Guidelines for Expending Districts Funds 12

Purchasing Card 13 Limitations and Restrictions 14 Lost or Stolen Cards 14 Payment 14 Receipt RetentionRecord Log 14 Reconciliation of Purchase 14

Expense Reimbursements 15 Travel 15 Approving Authority 15 Prepayment of Expenses 15 Extended Stay 15 Reimbursement Claims 16 Per Diem 16 Lodging 17 Transportation 17 Other Travel Expenses 17 Mileage 18 Non-Reimbursable Expenses 18 Typical Travel Expenses 19

Budget and Expense Transfers 20

Petty Cash 21 Petty Cash Guidelines 21 Initial Petty Cash for Site 21 Reimbursement of Petty Cash 22 Turning In Petty Cash 22

Sales Activities and Fundraisers 23 Guide for Principals and Teachers 23 Sales Tax Requirements 24

School Fees and Other Fees 25 Athletic Fees 25 Free and Reduced Meals 25 Withdrawals Late Registrations and Transfers 25 Past Due Follow Up 25 Fee Schedule 26

Deposit Procedures and Banking Information 28 Insufficient Funds Checks 28

Reporting Discrepancies Thefts or Misappropriations 28

Cash and Cashbox Handling Procedures 29

Equipment Purchases 30 Capital Outlay Expenditures 30

Guidelines for Tracking Equipment Acquired with District Funds 30

Risk Management 32 Notice of Loss Claims 32

Student Accident Reports 32

Personal Property Insurance Plan 32

Cell Phone Procedure 34


- 3 -

FINANCE DEPARTMENT CONTACT INFORMATION

Sandra Nees MBA

Chief Financial Officer

720-542-5006

Brisa Villalobos MBA

CPA Director of Finance

720-542-5028

Tatyana Glushko Executive Assistant

to CFO

Executive Assistant to CFO Office Manager Risk Management

303-657-3810

Christina Toliver Accounts Payable

Specialist

Purchase OrdersmdashInvoicing and

Payments Direct Pays

720-542-5002

Alicia Strock Payroll Coordinator

Paula Birely

Payroll Specialist

Payroll Questions Garnishments Deduction Elections or Changes Paycheck Inquiries Verification of Employment Leave Inquiries and Entry Timesheet Inquiries and Entries Veritime Time Clock System

720-542-5057

303-657-3801

Megan Toth Finance Specialist

Admin Assistant to Director of Finance P-Card Account Codes P-Card Invoicing and Payments Deposits Petty Cash

720-542-5090

Tammy Bruntz Accountant

Grants Fiscal Management District Accountant

720-542-5007


- 4 -

THINGS WE DO IN FINANCE

Finance Financial reporting to Board of Education Department of Education State auditors State amp

Federal agencies Financial projections and planning Implements governmental accounting standards board statements Cash flow and investment activities Preparation of Comprehensive Annual Financial Report Preparation of budget Comply with all IRS federal and state requirements and reporting Financings of long term debt and short term debt Payment of debt service Assessment of mill levy Risk Management ndash Property Liability and Workersrsquo Compensation Insurance Assist in contract negotiations ndash Financial Annual external audit Banking relationship Contract managementnegotiations Management of financial software and operating system Provide In-Service to SecretariesBookkeepersPara-Professionals Analyze proposed and existing financial legislation in determining impact on Districtrsquos financial

position Compliance to CDE accounting requirements and Financial Policies and Procedures Assures conformance to Policies and Procedures Resolutions for ContractsBudgetAuditetc Building usage contracts Assist with demographic studiesboundary changes Mill Levy and bond election support

Accounting Accounts Payable ndash Payment of all purchased services supplies and materials and capital

outlay Cash receipts General ledger

Payroll Issuing earningbenefit statements to accompany paychecks and direct deposit advices Withholding proper taxes and establishing authorized deductions Processing garnishments tax liens and child support Issuing W-2 and 1099rsquos Calculating and depositing all taxes Administering the payroll Time and Attendance reporting Scheduling monitoring and auditing systems schedules and jobs related to the payroll

functions Reconciling all payroll liabilities to the Financial Management System Preparation of State Unemployment reports Distribution of detailed reports Tracking retirement contributions and calculating employeesrsquo maximum pretax contributions Entering and administering all CUM leave and vacation calculations


- 5 -

OVERVIEW FOR NEW ADMINISTRATIVE ASSISTANTS

If you are new to your job you may feel overwhelmed with all the new information We are here to help just

give us a call We will answer your questions and find the forms you need Here are a few helpful hints to

get you started with your new accounting duties

bullFinancial Services provides training for all school and department administrative assistants who perform accounting

tasks This training is held early in the school year Other small training sessions are held throughout the school year

Please call us to set up a time to meet with you

Financial Services Training

bulliVisions is an accounting system used by the District Please place a ticket with Adams 50 HelpDesk ( ext 5260)

requesting acces to the system After access has been granted please call Finance Department to schedule a time

for training

iVisions

bullThe District uses a purchase card for many of its purchases Part of your job will be to report expenditures for your school or department to the Financial Services Department Please call Finance Department to get set up with purchasing card

and to schedule training

Purchassing Card

(P-Card)

bullStudent information is maintained using Infinite Campus To schedule training please contact

Technology Services 720-542-5218

Infinite Campus


- 6 -

ACCOUNT STRUCTURE

The District uses the chart of accounts prescribed by the Colorado Department of Education (CDE) to account for

its revenues and expenditures by fund department program project and budgeted line item (object) Your school or department has its individual set of accounts

The following diagram illustrates the format and sequencing of the dimensions of the required reporting of

revenues expenditures and balance sheet accounts

FUND LOCATION SRE PROGRAM OBJSRCE JOB GRANT

EXPENDITURES XX XXX 0000 0000 XXXX 000 XXXX

REVENUES XX XXX 0000 0000 XXXX 000 XXXX

BALANCE SHEET XX XXX 0000 0000 XXXX 000 XXXX

FUNDndashan independent fiscal and accounting entity with a self-balancing set of accounts for recording cash and

other financial resources It contains all related assets liabilities and residual equities or balances or changes

therein The district maintains several different funds Funds that are most common are in bold

GOVERNMENTAL

FUNDS

FIDUCIARY

FUNDS GENERAL SPECIAL REVENUE DEBT

SERVICES

CAPITAL PROJECTS

10 General Fund

18 Risk Management

Fund

19 Colorado Preschool Fund

21 Nutrition Services Fund 22 Governmental

Designated Purpose Grant Fund

23 Student Athletic amp

Activity Fund 29 Fee Supported Fund

31 Bond Redemption

Fund

43 Capital Reserve Fund

74 School Activity Fund

LOCATIONmdasha dimension used as a way to identify schools attendance centers operational units buildings

or sites as budgetary units or cost center designators as a means of segregating costs 100 rarr Elementary Schools 200 rarr Middle (Junior High) School 300 rarr Senior High School 400 rarr VocationalTechnical Schools 500 rarr Combination Schools 600 rarr Centralized Services

700 rarr Service Center(s) 800 rarr District-wide Costs 900 rarr Other Operational Units


- 7 -

Special Reporting Element (SRE)mdashdescribes the activity for which a service or material object

is acquired much like a function This element is optional but may be used with the program element to

differentiate program costs

PROGRAMmdasha dimension which describes the activity for which a service or material object is acquired The

programs of a school district are classified into six broad areas Instruction Support Services Operation of Non-Instructional Services Facilities Acquisition and Construction Services Other Uses and Reserves

0010ndash1900 Instruction 2900 Other Support Services

2100 Support Services ndash Students 3100 Food Services Operations

2200 Support Services - Instructional Staff 3200 Enterprise Operations

2300 Support Services - General Administration 3300 Community Services

2400 Support Services - School Administration 4000 Facilities Acquisition and Construction Services

2500 Support Services ndash Business 5000 Other Uses

2600 Operation and Maintenance of Plant Services 5100 Debt Service

2700 Student Transportation Services 9000 Reserves

2800 Support Services ndash Central

SourceObjectBalance Sheetndasha combination dimension which is used to identify the type of

account Balance Sheet Revenue (Sources) or Expenditure (Object) The object is the service or commodity obtained

OBJECT

(used to describe the service or commodity obtained as the result of a

specific expenditure)

SOURCE (used to describe the funding origin

(source) and type of revenue)

BALANCE SHEET CODES (used only for balance

sheet reporting)

0100 Salaries 1000 Revenue from Local

Sources

6000 Fund BalanceNet Assets

0200 Employee Benefits

2000 Revenue from Intermediate Sources

7000 Current Liabilities

0300 Purchased Professional and

Technical Services

3000 Revenue from State

Sources

8000 Assets and Other Debits 0400 Purchased Property

Services

4000 Revenue from Federal

Sources

0500 Other Purchased Services

5000 Other Sources

0600 Supplies

0700 Property

0800 Other Objects

0900 Other Uses of Funds


- 8 -

Most common object codes used by schools are

Object

Code

Description

0120 Salaries of Temporary Employees Full-time part-time and prorated portions of the costs for work performed by employees of the school district who are hired on a temporary or substitute basis (substitutes)

0130 Salaries for Overtime Amounts paid to employees of the school district in either temporary or permanent

positions for work performed in addition to the normal work period for which the employee is compensated under regular salaries and temporary salaries above (timesheet money)

0300 Purchased Professional and Technical Services Services which by their nature can be performed only by persons or firms with specialized skills and knowledge While a product may or may not result from the

transaction the primary reason for the purchase is the service provided Included are the services of architects engineers auditors dentists medical doctors lawyers consultants teachers accountants

brokers etc

0430 Repairs and Maintenance Services Expenditures for repairs and maintenance services that are not provided directly by school district personnel These include contracts and agreements covering the

upkeep of buildings and equipment

0581 In-state travel registration and entrance Expenditures for travel and registration fees within the state 0582 Out-of-state travel registration and entrance Expenses for travel and registration fees outside the state

0583 Mileage Reimbursement Reimbursement for miles traveled while on business for the school district

0610 General Supplies Expenditures for the purchase of all supplies (other than those listed below) for the operation of a school district including freight and cartage for the delivery of these supplies

0630 Any food related purchases

0640 Books and Periodicals Expenditures for books textbooks and periodicals that are prescribed and available for general use including library and reference books This category includes the cost of

workbooks textbook binding or repairs as well as textbooks which are purchased to be resold or rented

0735 Non-Capital Equipment Expenditures for items classified as equipment but costing less than the district policy for capital assets inventory ($5000) To be used in the food service fund Alternatively non-capital

equipment may be coded as a supply to an object in the 0600 series

0810 Dues and Fees Expenditures or assessments for membership in professional or other organizations This

includes any fee assessed for membership Registration participation or entrance to event costs should

be coded to object 0580 Fees for professional services should be charged to the appropriate 300 series code

0851 Field Trips - an account the District uses to charge your schooldepartment for transportation provided by our own Transportation Department

0853 Out of Warranty Chromebook replacement

Job Classificationmdasha dimension which enables school districts to break down expenditures for salaries

and employee benefits by the employeersquos job classification

Designated GRANTProjectmdashan award of financial assistance in the form of cash or a

contribution or gift or other assets from another governmental or private entity to an eligible grantee to be used for a specified or designated purpose activity or facility

Fiscal Yearmdasha twelve-month accounting period (July 1 through June 30) to which the annual budget applies

100 Administrators

200 Professional - Instructional

300 Professional - Other

400 Paraprofessionals

500 OfficeAdministrative Support

600 Crafts Trades and Services


- 9 -

SPENDING ACCOUNTS

The District uses the chart of accounts to distinguish between different spending accounts such as instructional and non-instructional programs and accounts

Instructional Spending Non-Instructional Spending

Instructional spending as defined and restricted by

CDE must deal directly with the teaching of pupils or

the interaction between teachers and students Teaching supplies and equipment may be provided for

pupils in a school classroom in another location such as a home or hospital and other learning situations

such as those involving co-curricular activities

Proper classification of instructional expenditures is

vital because the District must document the total amount spent to instruct students

Examples of instructional spending bull Educational posters bull Instructional software bull Textbooks bull Computers and printers used in the classroom bull Fixtures and equipment used as part of the instruction bull Food when studying a food unit or when food is used as part of the instruction

ndashThese funds are often referred to as principalrsquos

discretionary accounts building accounts building

administration accounts or office accounts

This program provides for bull Building administrator and clerical staffing in support

of students and teachers

bull Activities concerned with overall administrative responsibility for a school

bull Activities performed by the principal assistant principal(s) and other assistants while supervising all

operations of the school evaluating staff members of the school assigning duties to employees managing

and maintaining the records of the school and

coordinating school instructional activities with those of the district

bull Financial support for staff release time for committee work and for clerical staff in support of teaching and

administrative duties

bull Necessary school administrative office supplies such as first aid paper and service agreements for

equipment and office equipment

Examples of items that are not instructional spending bull Food not used as part of the instruction bull Awards or rewards bull Office expenses postage envelopes bull Fixtures such as window blinds for classrooms

School and Student Activity Funds The District Board of Education (BOE) recognizes that community members students and other persons and organizations may wish to express support for a school or the district by conducting fundraising activities or by

making donations The BOE also understands the need for a school to raise funds for expenditures not provided

for in the annual budget

Monies collected by district employees and students will be handled with good and prudent business procedures both to demonstrate the ability of school system employees to operate in that fashion and to teach such procedures

to students All monies collected shall be receipted accounted for and deposited within 24 hours of receipt

School and Student Activities funds are accounted for in Fund 74 which is used to record financial transactions

related to school-sponsored pupil intra-scholasticinterscholastic athletics clubs and other activities These activities are supported by collections from students and by revenues from concessions and other fundraising

activities The district acts strictly in a fiduciary capacity regarding these funds Fund 74 is an agencycustodial fund and does not use budgeted operating accounts (revenues and expenditures) There are no budgeted subsidies

or other support services provided to these school and student activities


- 10 -

Staff Appreciation Spending The source of funds for staff appreciation purchases such as food or spirit wear (such as clothing)

should be from vending machines in the faculty lounge donations from PTO for staff use and other

funding sources that are not related to student fundraising for a particular event or activity Food or snacks are appropriate when training conducting business or celebrating a success or event

For any gifts food spirit wear or other purchases for individual staff members the value or the purchase must appear to be nominal not to exceed $25 (A staff t-shirt is appropriate an entire

wardrobe for a staff member may be inappropriate)

Professional development activities are an appropriate expenditure (Conferences speakers travel related training materials etc)

Expenses related to required organizational meetings and events outside the district and within the state may be reimbursed Expenses may include mileage registration meals and limited lodging

expenses Expenses may not include optional activities offered for entertainment at a conference or event Principals must approve such expenses before expenditure

Gift cards are considered cash These types of purchases must be pre-approved and an original receipt

is required

Spending on Behalf of Students It is appropriate to use discretionary funds for

Students who cannot afford fees trips uniforms etc (students who are on free and reduced meals ndash

FARM) Student uniforms equipment or other educational materials

Refreshments and meals for student celebrations or meetings Student transportation that supports the athletic or activity schedule

Payment for speakers assemblies and other special events that benefit students directly (they are in

attendance)

General Directions Reimbursement of expenditures to district employees must be signed by their supervisor Original detailed receipts are required for reimbursement

An explanation of the purpose of the expenditure and people attending is required

No cash withdrawals are allowed for reimbursement Taxes will not be reimbursed


- 11 -

ACCOUNTS PAYABLE

Miscellaneous Accounts Payable Information Scheduled check runs are weekly on Tuesdays and Thursdays Scheduled Visa program

payments are weekly on Wednesdays The check run and Visa program payments will be on the

day prior if it falls on a holiday or during staff development

Originals of all paperwork must be received in Accounts Payable for payment All paperwork must have original signatures (no photocopies or signature stamps)

The most current and revised forms can be printed from the Finance website Direct pay forms take two weeks to process for payment based on when the Financial Services

Department receives the forms Vendor invoices are net 30 days for payment

All checks that are cut to vendors will be mailed out by the Financial Services Department If you would like a vendor check to be sent back to your location instead please note this on the

direct pay form where it shows special instructions All employee reimbursements are paid as a direct deposit using the same bank information as

payroll Once the payment is released the funds are deposited directly into the employeersquos bank account and the employee will also receive an email notification with the direct deposit detail

New Vendor Request Forms and vendor address changes need to be sent to the Purchasing

Department Keep in mind that the new vendor must be entered into iVisions before Accounts Payable can cut a check

All invoices must be addressed to the attention of Accounts Payable in the Financial Services Office

Check Requests Purchase Orders remain the most accepted means of purchasing items through the district

Check requests should only be used for items that cannot be obtained through a PO or if you

already have the item and need to pay the invoice Advances should only be used for travel (hotel reservations car rental and other travel expenses) and only if the vendor will not accept

a credit card or Purchase Order

With the fast turnaround time for requisition approval the use of procurement cards and

sufficient petty cash amounts there SHOULD BE VERY LITTLE need for a check request

A direct pay along with the correct back-up takes two weeks to process for payment If the

correct back-up isnt provided it will be returned which could delay the process


- 12 -

Guidelines for Expending District Funds for Donations Flowers Gift Cards and Gifts

Type of Expenditure

District Funds (101923

amp 21)

Fund 22

Fund 74

Comments

Flowers

Yes No Yes

May be purchased for get-well wishes death in the family and for staff student or volunteer

recognition May not be purchased for personal

occasions such as retirements social gatherings holidays celebrations birthdays weddings etc

Gift Cards Staff Appreciation

No No Yes

$25 or less per staff member annually Case by case exception can be made for Fund 10

Please contact the Finance Department for approval

Gift CardsStudents

Yes No Yes

To reward students for perfect attendance leadership etc Limited to $25 or less per student

annually Gift card must have an educational

purpose eg Barnes and Noble

Gift Cards Volunteers

Yes No Yes $25 or less per volunteer annually

Gifts Personal Occasions

No No Yes

For example retirements holidays celebrations birthdays weddings births Limited to $25 per

person annually

Gifts Staff Recognition

No No Yes

Non-consumable items of minimal value ($25 or under) such as a plaque trophy framed certificate

or similar token of appreciation

Gifts Volunteer

Recognition

Yes No Yes

Non-consumable items of minimal value ($25 or

under) such as a plaque trophy framed certificate



- 13 -

PURCHASING CARD

Districtrsquos Purchasing Card (P-Card) program is a simplified and cost-effective method of purchasing and remitting payment for approved sitedepartment budget

expenditures The P-Card program can be used for retail as well as mail telephone

fax or Internet orders

The purpose of the program is to streamline and simplify the requisitioning purchasing and payment process for small dollar transactions The program is

designed to shorten the approval process and reduce paperwork of procurement procedures such as purchase

orders petty cash Direct Paycheck requests and expense reimbursements

The P-Card program is not intended to bypass the appropriate purchasing procedures but is to be used in accordance with the established district policies Employees are asked to treat this program with the same sense

of responsibility and security you would use with your personal credit card

All P-Cards are issued by the Purchasing Card Program Administrator and usage may be audited restricted and

rescinded at any time The employee who the card is assigned to is the only person authorized to use the card and it is to be used for authorized purchases

General Guidelines for P-Card Usage P-Cards are issued only to authorized individual employees As a cardholder you will be asked to complete a

Cardholder Agreement Form By signing the agreement form you have agreed to adhere to the guidelines established in this handbook Most importantly

you are the only person entitled to use the card and

the card is not to be used for personal use

As each card is linked to a specific individual employee the card cannot be transferred from one employee to

another A cardholder can buy for a group of employees but a group of employees cannot share a P-Card

Upon receipt of your Purchasing Card you will need to activate the account by calling the toll- free number printed on the card For verification purposes you will be asked to provide the last four digits of your Employee

Identification Number Be sure to sign the back of the card Although the P-Card will be issued in your name

your personal credit history will not affect your ability to obtain a card The District is responsible for payment of all purchases

Card Usage The Purchasing Card can be used at any merchant that accepts Visa except as the District otherwise directs It

may be used for in-store purchases as well as phone fax mail and internet orders

When using the P-Card with merchants please emphasize that an invoice must not be sent as this may result in a duplicate payment For phone fax mail and internet orders please instruct the merchant to send or fax a

receipt only The original receipt must be retained for monthly reconciliation of purchases

Cardholders are responsible for informing vendors that Westminster Public Schools is exempt from sales tax

The state sales tax exempt number is printed on the card Unauthorized use of the Districtrsquos tax-exempt status is strictly prohibited


- 14 -

Limitations and Restrictions The District has assigned a credit limit to your card There is

also a single transaction limit placed on your card which means your card will be declined at the point of sale if you attempt to

purchase more than this set amount at one time Shipping and

handling count toward the total purchase

The Purchasing Card Program also allows for Merchant Category blocking If a particular Merchant Category is blocked (eg

jewelry stores) and you attempt to use your card at such a merchant your purchase will be declined at the point of sale The District has made an effort to ensure that the vendorssuppliers used during the ordinary course of

business are not restricted If your card is refused at a merchant where you believe it should have been

accepted you should call the Purchasing Card Program Administrator to determine the reason for refusal

The Purchasing Card is to be used exclusively for District business purposes The purchase of items shall be kept within the annual operating budget adopted by the Board of Education and shall be in accordance with

BoardSuperintendent Policies and BoardSuperintendent Regulations Your department may have other specific restrictions not listed Should you become aware of instances where the Districtrsquos policies and procedures are not

being followed you are required to report violations immediately

Lost or Stolen Cards You are responsible for the security of your card and any purchases made on your account If you believe you

have lost your card or that it has been stolen immediately report this information to Commerce Bank at 1-800-

892-7104 and P-Card Administrator in Financial Services at ext 3801 Immediately after reporting the lost card you must complete the LostStolen Card form If you believe that your card number has been compromised

or if you have unauthorized transactions on your account please call the number on the back of your card to report any unauthorized activity It is crucial to act promptly in the event of a lost or stolen card to

avoid liability for fraudulent transactions

You will no longer be able to use the account number after notifying the bank A new card will be issued by the

Purchasing Card Program Administrator

Payment The Accounts Payable Department is responsible for paying the Purchasing Card Program invoice(s) each month

You are not liable for payment under your account unless you misuse the card or do not submit an itemized receipt or fail to notify promptly for misuse lost or stolen cards

Receipt RetentionRecord Log It is a requirement of the Purchasing Card Program that you keep all receipts for goods purchased For orders placed via phone fax mail or internet you must request a receipt detailing merchandise price freight etc be

included with the goods mailedshipped It is critical to request and retain purchase receipts as this is the only original documentation that shows whether sales tax has been incorrectly charged

P-Card records will be audited from time to time Adhering to all District policies and procedures is obligatory

Reconciliation of Purchase Each month you are responsible for reconciliation of your P-Card via the web You are responsible for the following

Retaining all original receipts for items purchased under the program

Ensuring all transactions posted are legitimate purchases made by you on behalf of the District

Complete reconciliation and submit documentation by the 10th of each month

Please refer to Cardholder User Guide for detailed information on how to balance your p-card

Do not split a purchase to avoid the

single transaction limit If you believe

the single transaction limit will inhibit

optimum usage of the program

please discuss this with your

Purchasing Card Program

Administrator


- 15 -

EXPENSE REIMBURSEMENTS

The general policy shall apply to all personnel and district officials concerning reimbursement of expenses

Travel The Districts travel policies ensure that employees are reimbursed for the cost of approved district-related travel that all reimbursed expenses are properly documented and that all reimbursed travel is within the district travel

requirements District-related travel is defined as attendance at conferences meetings etc that require the employee to be absent from their regular place of work All costs associated with these functions including

registration fees meals lodging etc are reimbursed in accordance with the requirement of Board policy

Approving Authority Travel for district business is governed by the travel policies of the district regardless of the source of funds If

travel expenses are to be paid solely from resources provided by a separate agency that agencys travel reimbursements will apply however district pre-approval for travel is still required

The district reimburses faculty and staff for approved necessary and reasonable travel expenses incurred while

conducting business for the District Individuals who travel are responsible for obtaining necessary approval prior

to departure or expenditure of the district funds This request should be submitted to the supervisor for approval at least two weeks prior to the departure date when possible

Prepayment of Expenses Payments for airfare accommodations and registration fees can be finalized by your school or department secretary

via the use of a district procurement card POrsquos or by submitting a Request for Direct Pay form for payment directly

to the appropriate vendor

Extended Stay Travelers are expected to return promptly when district business is completed unless it is more economical to the district for the traveler to remain overnight If so reimbursement will be made for the extended trip provided

written documentation is included Travelers who extend a trip for personal reasons are responsible for all expenses

caused by the extended stay

Audit standards require Travelers identify the purpose of travel An explanation of how the expenses are business related and necessary That all participants are identified when mealmeeting costs are paid for

by the district That all participants are identified when costs for multiple employees are

reimbursed to a single employee Original receipts for all travel expenses (If a receipt is not available a

notation should be included with an explanation signed by the employee

and the appropriate approver)


- 16 -

Reimbursement Claims Claims for expenses incurred while on authorized travel must be submitted to accounts payable for payment within

30 days of the date of the return complete with all required signatures and documentation attached

Original receipts are required for all travel reimbursements When a receipt is not available a notation should be

included with an explanation signed by the employee and the appropriate approver

Per Diem Please follow the following steps to process per diem for a traveler

1 Go to the website gsagov 2 On the top left of the page hover your mouse over Travel Once the window expands select

Plan amp Book and then click on Per Diem Rates

3 Put in the City and State or Zip Code for the location of the conference 4 Click on the blue bar that says ldquoFind Ratesrdquo Find Rates displays a chart that shows lodging

meals and included expenses If the city you are traveling to is not displayed you must use the standard rate Reference the number under MampIE Print this chart and attach it to the direct pay

5 In the Footnotes below the chart please click on item number 5 Breakdown of MampIE

Expenses Item number 5 will give you the breakdown of breakfast lunch and dinner Print this chart and attach it to the direct pay Please account for any meals that might have been included in

the Conference or Event 6 The $5 incidentals are not included in reimbursements for per-diem Incidentals such as

parking taxi fares shuttle service etc are reimbursable by submitting a direct pay with the original receipts

7 Make sure to calculate the first and last day of travel at 75

8 Mileage reimbursements can be included in the per diem request for the person who drove their personal vehicle to the conference As of January 1 2017 the mileage rate is 535 cents per

mile From MapQuest run a mileage report from your school to the conference destination You will be reimbursed for mileage to and from the conference


- 17 -

Per Diem is only available when required to stay overnight and will

begin on the day of departure and end on the day of return If appropriate per diem may be reduced due to the inclusion of meals

in the registration cost or other circumstances The taxes and tips (tips are limited to 15) paid as part of meals are to be included in

the per diem meal policy Per Diem is given in lieu of

reimbursement

Grocery purchases (in lieu of dining out) are permissible within the per-meal limitations Meals for spouses children or guests are not reimbursable

Where meals are included in the registration fee for a meeting conference or convention reimbursement for

alternative eating arrangements will not be authorized unless special dietary needs cannot be accommodated

otherwise

Where two or more employees have a meal together in the Denver metropolitan area meal reimbursement may or may not be permitted depending on the circumstances and the discretion of the supervisor When employees

are required to attend a meeting away from their building site meal costs may be reimbursable Local meals are

rarely reimbursable under other circumstances unless the supervisor deems the situation to be reasonable and appropriate In all cases meal reimbursements will be subject to the meal limitations outlined above

Lodging Lodging is reimbursable if and when the travel event is 60 miles beyond the employees normal commute and when travel requires multiple days Reimbursement is based on an actual cost Additional costs associated with higher-

than-single-occupancy rates (spousechildrenguest accompanying employee) are not reimbursable and must be

paid by the employee prior to check out Room service is subject to the meal limitations outlined above Personal expenses such as guest meals in-room movies liquor alcohol etc are not reimbursable and must be paid by the

employee prior to check out Original lodging receipts are sufficient documentation for lodging reimbursements

Requests for lodging reimbursement must be submitted to the Financial Services Department no later than June

30th of the school year in which the expense was incurred

Transportation Travel using commercial transportation (bus airplane and train) should be

completed at the minimum cost for achieving the purpose of the trip Arrangements may be made using an on-line service or with the assistance of a local travel agency

(comparison shopping is recommended) Any unused portions of airline tickets

should be returned immediately Travelers should seek to obtain the most reasonable parking and ground transportation arrangements consistent with safety and travel

timelines Airport shuttles or two round trip local mileage trips to and from the airport to drop off and pick up a traveler in lieu of parking are reimbursable expenses An

original printed receipt is sufficient documentation for transportation reimbursements

Other Travel Expenses Other travel expenses such as registration fees parking taxi fares shuttle service car rental (upon prior approval)

personal telephone calls up to $300 per day and various supplies and materials necessary during travel may be reimbursed All reimbursable expenses must be business-related and necessary for the travel

Documentation of other expenses can be in the form of original cash receipts original credit card receipts original

receipts indicating the check number used for payment or in the case of a taxi faxes etc an approved note indicating that a receipt was not available

The student reimbursement

rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -

Mileage Mileage is reimbursable at the applicable internal revenue service rate at the time of travel Mileage claimed shall not exceed the actual distances traveled

As of January 1 2017 the mileage rate is 535 cents per mile To calculate mileage use MapQuest run a

mileage report from your school to the off-site business related destination You will be reimbursed for mileage to and from your destination Acceptable business destinations include between schools driving for errands or

supplies business meals airport travel and conference travel

Mileage reimbursement for out-of-state trips cannot exceed the cost of the same trip using commercial travel

arrangements

A few more helpful tips

Mileage reimbursement for daily travel between buildings to meetings etc is reported on the ldquoMileage Log Formrdquo which can be found online on the Financial Services website

All mileage reimbursement requests should be submitted monthly Mileage must be approved by the

requestors supervisor before it is paid through accounts payable

Non-reimbursable Expenses The following expenses are not reimbursable either by law or by the constraints of district policy

Alcoholic Beverages

Meals or snacks other than regular meals

Memberships (other than those previously approved professional memberships)

Mileage to and from home

Purchases from non-approved vendors eg Craigslist garage sales

Hotels conferences and training facilities have restaurants close to their location If you choose to drive to

a different location it is a choice and mileage will not be reimbursed

School district political process costs

Nonofficial school function costs

Entertainment (including the cost of in-room movies)

Expenses for travel extending beyond the time required for the meeting or trip (unless it is in the districts

financial interest to extend the travel because of certain rate advantages)

Fines for parking or traffic violations

Purchase of tickets or passes for entertainment (ie sporting events theatre concerts etc)

Business cancelation or trip life insurance

Expenses incurred by non-employees traveling with the authorized traveler (including room surcharges)

If a rental car is needed when traveling you MUST have the Superintendentrsquos approval BEFORE traveling


- 19 -

Typical travel expenses are summarized in the following table

Expenses Reimbursements

Transportation

Airfare

(Air Rail Ground)

The actual cost of travel at the most practical and economical method available under

the circumstances Frequent flyer miles are the property of the employee and need not

be used to procure District travel

Taxi commuter bus and

airport limousine

Actual fares for these and similar types of transportation that take you to or from o The airport or stations and your hotel

o The hotel and the conference location

Rental Car

The actual cost of the least expensive rental unit available that will adequately accommodate the most travelers in the group However car rental reimbursements have additional requirements

1 The employee must prepare and attach to the Professional Leave form A separate written Explanation of Need statement that explicitly states the need

for a rental car including any upgrade for transporting multiple travelers and

must be approved personally by the District Superintendent 2 Westminster Public Schools MUST be named as the co-renter on the car rental

agreement to activate the BOCES insurance pool coverage 3 Additional insurance coverage that is offered by rental Car Company should not

be purchased If purchased it will not be reimbursed

4 Superintendentrsquos approval is required for renting a car

Baggage and

Shipping The actual cost of sending baggage or parcels

Personal

Automobile Standard mileage rate as set by the District

Lodging and

Accommodations

The actual cost of lodging and accommodations in a standard room will be reimbursed Charges for mini-bar usage massage in-room movies alcoholic beverages WILL NOT be

reimbursed In- room meals and refreshments will not be reimbursed UNLESS

documented as a valid meal expense and with the daily per diem limit

Meals All meals are reimbursed following the Per Diem section starting on page 15

Cleaning The actual cost of dry cleaning and laundry if travel exceeds fourteen (14) consecutive days

Telephone The actual cost of all District related telephone calls This includes communication by fax

machine or other communication devices

Gratuities amp Tips Gratuities for meals should not exceed 15 of meal cost Gratuities for baggage should

not exceed $100 per bag


- 20 -

BUDGET AND EXPENSE TRANSFERS

Budget Transfers A budget is a legal authorization for the administrators of the school district after approval by the Board of

Education to incur liabilities (obligation to owe money) during the fiscal period (July 1 through June 30) and not to exceed the amount so allocated

To increase a budgeted amount for an account because it does not have enough to cover current and future

liabilities you need to transfer to the account that does not have sufficient appropriated and transfer from an account that has more than sufficient to cover future liabilities This must be done in accordance to Board Policy

DBJ Budget Transfers In this policy building administratorsunit supervisors may request transfers between

accounts with the following restrictions All restrictions outlined (in the policy) are complied with for all requests No transfers will be made into or out of salarybenefit accounts

Transfer from instructional funds (program 0000-2099) to support service areas (2100-9999) are

not allowed Supervising Administrators must sign all budget transfer requests

TRANSFER TO TRANSFER FROM

The account number that does not have enough budgeted to cover presentfuture

expenses

The account number that has too much budgeted to cover presentfuture expenses

When completing the Budget Transfer form use an amount that will cover the rest of the yearrsquos expenditures not just the amount of the current monthrsquos shortage You should make a copy

for your records no copy will be returned from the Financial Services

Department

Please send the original Budget Transfer form to your administrator After signing your administrator will forward it to the Financial Services

Department

Expense Transfers When an expense is charged to an account the balance appropriated is reduced and the account is debited When

an incorrect account number has been charged for a previous expense or when another account will share the expense the original account must be credited and the expense is transferred to (debited) the new account

TRANSFER FROM (CREDIT) TRANSFER TO (DEBIT)

Reimburse the original account number Charge the new account number

You should make a copy for your records no copy will be returned from the Financial Services Office There must

be supporting documentation (ie copy of purchase order coded incorrectly a screenshot of account where it was coded with a reason of why it needs to be coded to another account) attached to the transfer form or it will be

returned After both signatures (debit and credit) are received forward the form with original signatures to the Financial Services Department

The Budget Transfer and

Expense Transfer forms can

be found on the

Financial Services Website


- 21 -

PETTY CASH Petty Cash is available to schools and departments to reimburse employees with original receipts for purchases

under $7500 Petty cash is available to schools and departments in the following amounts

Elementary Schools Not to exceed $500 Middle Schools Not to exceed $750

High Schools Not to exceed $2000

Most Departments Not to exceed $250

Special Education Not to exceed $1000 Auxiliary Services Not to exceed $1000

Nutritional Services Not to exceed $1000

Petty Cash Guidelines

Approved Petty Cash Expenditures Reimbursement from petty cash shall not exceed $7500

An original receipt must be submitted for all reimbursements of expense to employees No reimbursement shall be made from copies of receipts

Reimbursements may only be made to employees for purchases of supplies and materials The employee must

submit an original receipt indicating the purchase has been paid-in-full Food for non-instructional purposes may be purchased with petty-cash money from either the non-

instructional budget or student activity funds Reimbursements for food items must be submitted with an original receipt The original receipt must show an itemized list of food and beverages purchased must list

the individuals for whom the meal is being provided and the purpose of the meeting

Unapproved Expenditures from Petty Cash No payments for cash cash advances mileage or per diems may be made from petty cash

No employee may be paid a stipend paid mileage or for services with petty cash All payments for stipends

services or work by District employees must be submitted to the districts Payroll Office on a timesheet form

payment No conference registrations may be paid from petty cash No payment may be paid to an individual or company for services work performed or as a stipend The only

allowable expenditure from petty cash is for reimbursement of supplies and materials No vendor may be paid with petty cash All payments for stipends or services must be submitted to Accounts

Payable on a Request for Direct Pay Form All purchases must adhere to Districts Purchasing Policy No purchase of any food item may be made with instructional budget The exception to this guideline would

be food used for consumer family classes or lab classes No personal use of gift cards will be reimbursed

Initial Petty Cash for Site Petty cash will be issued to only one individual at a school or department To request the initial petty cash for a

site please use a Request to Establish Petty Cash Form Please use the following accounts when establishing Petty Cash

10(your site )000000008103 rarr For Departments 74(your site) 000000008103 rarr For Schools

List the name of the individual that will be responsible for the petty cash and the amount of petty cash requested

Have the form signed by the administrator of the site and send the request to Financial Services along with the

CurrencyCoin Order Form

All Petty Cash forms can be

located on the

Financial Services website


- 22 -

Reimbursement of Petty Cash You may request reimbursement when you need to replenish your cash To request a reimbursement of your petty

cash you must submit a Petty Cash Reconciliation Form and a CurrencyCoin Order Form to Financial Services with the following

Petty Cash Vouchers with original receipts and approval signatures

List the account numbers you are charging the receipts to and have your supervisor sign the form The request for reimbursement cannot exceed the amount of the receipts and no expense should

exceed $7500 Financial Services staff will review each receipt and verify the reconciliation for accuracy

Petty cash replenishment requests must be in the Financial Services Office by Wednesday to receive the

monies from the bank by the following week

Turning in Petty Cash At the end of the fiscal year you must return all vouchers along with the Petty Cash Reconciliation Form and any leftover cash to the Financial Services Department

Excess petty cash must have a completed Deposit for Non-IC Fees attached to the deposit slip and the schooldepartmentrsquos petty cash account number noted on the form


- 23 -

SALES ACTIVITIES AND FUNDRAISERS

Guide for Principals and Teachers Fundraising drives provide valuable resources to support school activities that may augment but not replace the

activities financed by the District Funds derived from the student body as a whole shall be expended as to benefit

the student body as a whole Funds derived from authorized clubs and organizations shall be expended to benefit the specific club or organization and insofar as possible to benefit those students currently in school who have

contributed to the accumulation of these funds

Fundraising activities shall be conducted in such a manner as to offer minimum competition to commercial concerns while still benefiting the student body as a whole To this end the Board shall permit no more than one school-

wide fundraising activity per school year for elementary schools and middle schools High Schools shall limit fundraising to no more than three major fundraising efforts per year This parameter would not limit a school from

entering into a corporate sponsorship in addition to the fundraising effort School fundraisers must follow these

regulations

Students should not be used as door-to-door sales agents No money should be paid to vendors prior to delivery of products or services Fundraising projects should be limited in number and be beneficial for students Items sold should be in good taste and appropriate to potential customers ie age

economic status Projected profit from the fundraising project must be worth the efforts of staff students and

parents It is preferable to use the school newsletter to promote fundraisers instead of sending

material home with every student

All non-school related groups wishing to raise funds on a community-wide basis outside of school buildings for the benefit of Westminster Public Schools students or staff are required to coordinate their activities with the

Learning Services Department Non-school related groups are those agencies not having a direct relationship or identification with a specific school building such as a private business or service club

The funds directly or indirectly shall be of educational benefit When a student or students are the beneficiaries

of fundraising activities the funds collected shall be deposited into the school account and redistributed to the students at the direction of the building principal

All activities must conform to existing local state or federal laws Fundraising trips to gambling establishments are

not appropriate fundraisers for students

Parents are non-school related groups and are not to coordinate fundraising activities outside the schools Parents who initiate and coordinate fundraising activities on behalf of the District or school must comply with the same

accounting and safeguarding procedures followed by the schools The fundraiser idea should be presented to the student activity sponsor who will forward the fundraiser request to the principal

All fundraising proceeds must be deposited intact through the schools business office No outside bank accounts

held by parents or activity sponsors are allowed All expenses related to the fundraiser will be processed through the schools business office following all District accounting and safeguarding procedures

When a school sells goods as a fundraiser the sales may be subject to sales tax collection remittance and

reporting Sales tax must be collected on yearbook clothing sales and miscellaneous sales such as stacking cups recorders jump ropes etc

bull The school should not pay sales tax when the clothing is purchased by the school

bull Sales tax must be collected by the school for clothing sales regardless of cost sales price or profit bull The school should increase the sales price to include the applicable sale tax

Schools are encouraged to find fundraising projects that are not subject to sales tax For example field trips and

sales of coupon books entertainment books cookie dough uncooked pasta and unbaked butter braids are not subject to sales taxes The school may be liable for collecting sales tax on catalog sales depending on the


- 24 -

arrangement with the catalog vendor Many vendors have one catalog which includes sales tax and one catalog

which does not include sales tax

The principal is responsible for authorizing reviewing and reporting activities sales of goods and fundraisers conducted by or on behalf of the school Sales and Fundraiser Approval and Reconciliation Forms must be

completed and submitted to Fiscal Services for review

bull School teacherssponsors must report activities sales and fundraisers to the principal

bull PTA and PTO organizations must report activities sales and fundraisers to the principal

Sales Tax Requirements

Purchases Sales

The District is exempt from paying sales tax when it makes purchases Departments and schools do not pay

sales tax on purchased items Vendors are required to

grant the District sales tax exemption when payment is made by District check school check or purchase card

The District holds Certificate of Exemption from Colorado Sales Use Tax 98-03358-0000 if a vendor

requires proof of exemption copies of the certificate can be provided The exemptions cover direct

purchases made by the Districtschool for its use

These exemptions do not apply to sales made by the Districtschool which may be taxable

It is important that the District comply with federal state and city laws Each high school

middle school and many elementary schools

have obtained the appropriate statecounty and city licenses for sales of yearbooks concessions

clothing T-shirtssweatshirtshoodies and other miscellaneous items such as stacking cups and yo-yos

The Financial Services Department will help you through the process of obtaining the information

needed


- 25 -

SCHOOL FEES OTHER FEES The District recognizes that it is sometimes necessary for schools to levy and collect from non-indigent pupils certain

student fees which are authorized or not prohibited by law Schools shall provide to parents a written statement of the fees assessed the derivation of the fees and items covered by the fees

Those fees marked mandatory on the Student Fees page must be collected from all students except for those

students who qualify for Free and Reduced Please note that special education students are not eligible for waivers

unless they are eligible for Free and Reduce

Those fees not marked mandatory are levied upon registration of class or request of service Nonpayment of these

fees determines whether the student receives the service

All fees must be paid within two weeks of registration Time extensions are granted to those only pending Free and Reduce eligibility For examplehellip

hellipstudent registers for a metals class but does not

pay the fee within two weeks The student should

be dropped from the class and assigned another class not involving a fee

or hellipstudent chooses not to pay the parking fee that student would not be allowed to park in the

school parking lot

The school accounting office is required to receive the payments for any fees The fees must be entered directly

by the bookkeeper into Acorn districtrsquos fee management system All deposit guidelines must be adhered to while collecting and depositing fees

Athletic Fees Athletic fees must be paid prior to the first day of practice therefore the athletic secretary must create a roster for everyone that is participating If the roster isnrsquot created fees cannot be applied If a student quits the athletic

secretary must send notice to the bookkeeper so that a refund can be made (Refunds are allowed within the first 30 days) NO post-dated checks are accepted Withholding of report cards is not permitted unless the student has

a balance related to lost or damaged books

Free and Reduced Meals At the beginning of each school year Nutrition Services will provide each school with a list of students who are

currently eligible for free and reduced meals This eligibility is based on the data provided by the parent in the

previous year If a student is listed as eligible in the prior year all mandatory fees would be waived However parents must reapply each year and if after reapplying in the current year it is found that the student is no longer

eligible for free and reduced meals all mandatory fees will be accessed If at the time of registration the parent believes their student is FARMS eligible but has yet to receive notification from nutrition services ensure submittal

of FARMS application and delay collection of required fees Inform the parent that if they receive notification that their student is not eligible they will be responsible for all fees

Withdrawals Late Registrations and Transfers Students moving out of district within 30 days of first day of school shall be entitled a full refund of fees upon

request All refunds must be issued in Acorn prior to withdrawing the student in IC

Students moving into the district prior to the beginning of the second semester shall be required to pay the full

amount of fees upon registration For those enrolling after the start of the second semester one half of the fees

may be waived

NO athletic fees refunds will be issued after the official commencement of the season

Past Due Follow Up ldquoFees Duerdquo letter must be sent monthly starting in October and continuing monthly until fees are paid Withholding report cards is not permitted unless fee balance relates to lost or damaged books


- 26 -

FEE SCHEDULE The School District may charge fees for specific classes instructional materials equipment rental and participation in activities The following have been established as fees for the 2016-2017 school year


- 27 -


- 28 -

DEPOSIT PROCEDURES AND BANKING INFORMATION

The bank for Westminster Public Schools is First National Bank of Colorado The nearest location for First National

Bank of Colorado is

First National Bank of Colorado 8531 Church Ranch Boulevard Westminster Colorado 720-566-3300

Banking supplies for each site will include tamper proof deposit bags for cash checks and deposit slips Additional banking supplies are available by contacting the Financial Services Department

Deposit Processing Guidelines

All funds and white bank slip go inside a deposit bag Checks do not require an endorsement

stamp on the back Clearly write your location and the amount of the deposit on the outside of the deposit bag Please

list checks and cashed totals separately on the bag All backup documentation and a yellow deposit slip go to Financial Services The amount listed on

the deposit slips should equal the amount to be entered into iVisions

Deposits will be picked-up at your site for delivery to Financial Services by an authorized District courier

District policy requires that deposits are made daily if over $1000 or at least once a week There should be no money left at your location over the weekend

Under no circumstances should staff take the deposits home with them at night

Under no circumstances shall any cash or checks for deposit leave the schooldepartment location

except for deposit purposes

Insufficient Funds Checks All insufficient funds checks are returned by the bank directly to Ecollect If you have questions concerning banking

deposit procedures or insufficient funds checks you should contact the Financial Services Department

Reporting Discrepancies Thefts or Misappropriations Any employee of the District who encounters a discrepancy of funds or accounting encounters an actual or

suspected theft or misappropriation of District property shall immediately report the situation to the Director of

Financial Services and to their supervisor

In the event of theft the police should be contacted immediately An incident report should be prepared and

submitted to Financial Services along with the case report prepared by the police

Security is the responsibility of the individual who receives money In the event of loss any person who has not properly receipted secured or deposited cash received will be held personally responsible for replacement of any

amount of loss


- 29 -

Cash Handling When Collection from Students and Parents During high volume times such as registration IC funds collected must follow District policy and may need to be

deposited daily During lower volume times deposits must be made once a week or as warranted by district policy

Petty cash and student fundraising monies must be maintained separately from funds collected in IC

All IC deposits must be forwarded to the Financial Services Department along with the copy of IC generated reports while saving a copy for school records as well The fee payment summary report should balance with cash and

checks on hand If not balanced the fee payment report provides specifics on the business done during a selected time frame to research discrepancies If not resolved a detailed description of the discrepancy must be included

with deposit information

When making bank deposits all items that are not recorded into IC (fund raising gate collections Pepsi commission) must be recorded on a

separate deposit slip A deposit summary sheet must be typed and

forwarded to the Financial Services Department for these non-IC fees

Cash Box Handling Procedures Money must be given to the Principal Secretary with a filled out Collection Summary Form The person delivering the money must have the Principalrsquos Secretary verify amount accuracy and issue a

signature on the form The account number to be credited must be written on the form as well

The Principal Secretary will note the date the money is sent to the Financial Services Department on the form

A copy of the form is made and kept at the school for their own records The money will be sent to the Financial Services Department in the appropriate bag

The Principal Secretary will notify the district courier that a bank bag is to be delivered to the Financial

Services Department The district courier will then log the receipt of the bag If money has been lost stolen or forged Sandra McClure must be notified at ext5006 as soon as

discovered A Notice of Loss must be completed and a report may need to be filed with the police

All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES

CAPITAL EQUIPMENT FIXED ASSET

NON-CAPITALIZED EQUIPMENT

SUPPLY

Be tangible in nature Have a unit cost over $5000

using General or Capital Reserve Funds $500 if using the Nutrition

Fund Has a life expectancy more than

1 year It is non-consumable and If broken the item can be

repaired at a cost less than the

cost of purchasing a new similar item

Items purchased with a value of $500 to $4999

A useful life of more than one year

tracked for insurance purposes

Item cost is less than $500

MUST BE CODED TO OBJECT 0730


MUST BE CODED TO OBJECT 06XX

Capital Outlay Expenditure Expenditures which result in the acquisition of fixed assets or additions to fixed assets which the Board of Education anticipates will have benefits for more than one year are considered Capital Outlay Expenditures They are

expenditures for land or existing buildings improvements of grounds construction of new buildings additions to or remodeling of buildings or initial additional or replacement equipment These examples are all purchased out

of the Capital Reserve Fund

Use of your Capital Reserve Fund allocation is limited to equipment expenditures with a unit cost of over

$100000 or alteration and improvement project expenditures costing over $250000 Improvement projects may not be started until the Capital Reserve Fund Project Plan Worksheet has been

completed and approved by Finance

Guidelines for Tracking Equipment Acquired with District Funds

The Following guidelines will be used by the District to review records related to tracking of Capital and Non-capital Assets for two primary purposes

Accountability complies with Federal and State guidelines and instills public confidence

Maximized use of Assets facilitates use by knowledge of available assets

Property records must be maintained during the itemrsquos useful life Such records must include a description of the

property a serial number or another identification number finding the source the acquisition date and cost of the property the location use and condition of the property and any ultimate disposition data including the date of

disposal and sale price of the property

District and school personnel are responsible for ensuring that internal controls are sufficient to provide reasonable assurance that assets are not lost or stolen Any loss damage or theft shall be investigated

Each school has a responsibility to maintain a system ( manual or automated) which will assure that property

(capital and non-capital) is accounted for and classified properly accurately and systematically Each school is also responsible for filling out an inventory asset form (which will be included in your shipment) upon receipt of

equipment and return to materials management for processing

EQUIPMENT

(capital or non-capital)

ITEMS CAN NOT BE PURCHASED

USING THE PROCUREMENT

CARD


- 31 -

The responsibility for tracking the following is a joint District and school collaboration

bull Planning and approval of expenditures bull Data processing of asset acquisition and payment transactions

bull Physical custody and operating responsibility for use of assets bull Reconciliation of the inspection (inventory) of assets to the subsidiary records

Inventory tracking systems should include capital assets and non-capital assets Obsolete equipment should be

marked as such disposed of according to district policy and the equipment inventory should note the date of the process

Failure to follow these guidelines may result in the potential loss of grantdistrict funds

From the TITLE IA Handbook When Federal funds are used to purchase equipment Equipment purchased with federal funds is the property of the districtrsquos specific federal program

Equipment may be housed and used in schoolssites where children are served by the program

Records should be maintained for five years after any transfer disposal of equipment from the Title I program

Signature of Authority for District Documents

Please be advised that the Chief Operating Officer is the assigned administrator for signature needs on contracts

Should you require a contract or legal document signed those

documents should be forwarded to Dr James Duffy Chief Operating Officer for instructional related Kirk Leday

Chief Human Resources Officer for Human Resources related issues or Sandra Nees for Financial related issues

Only COO (Chief Operating Officer)

may sign contracts or legal documents

on behalf of the School District


- 32 -

RISK MANAGEMENT

The District uses the Risk Management Fund to account for risk and insurance management related activities specifically for the purchase of commercial insurance to protect against the exposure risks associated with losses

related to torts theft of damage to and destruction of assets errors and omissions injuries to employees and

natural disasters

Risk Management includes Notice of Loss claims

Student Accident Reports Personal Property Insurance Plan

Notice of Loss Claims Notice of Loss claims are losses that include burglary vandalism and damage to District property The Financial

Services Department must be notified immediately of all incidents by submitting an electronic Notice of Loss form All losses under $1000 will not be covered by the Insurance Fund but by the DepartmentSchool budget This is

because of limited budget availability

Student Accident Reports

The safety and welfare of the students is the primary concern when an accident occurs Administering any first aid and contacting emergency agencies should be the first action taken

The Student Accident Report Form is intended to document the incident The PrincipalAdministrator of your location

should always be notified of all student accidents

If the incident is serious and emergency agencies are notified the school should notify the Chief Operating Officer

or hisher Administrative Assistant

Personal Property Insurance Plan

A Self-Insurance fund was created for the purpose of reimbursing employees for personal property that is stolen or vandalized during authorized working hours Benefits eligible employees may participate in the insurance plan

by providing an annual contribution of $500

Any participating employee who has personal property stolen or vandalized during working hours on school district property through no fault of the participating employee may apply for reimbursement The reimbursement will

be made for the repair or replacement of the property up to a maximum of $250 or the participating employeersquos

insurance deductible whichever is less provided the participating employee files a police report on the damaged or stolen item within 24 hours of such occurrence Non-refundable contributions received from employees during

open enrollment in this plan will be deposited in the insurance fund

Qualifying Events

All personal property except items disqualified under the exempt property is covered under this agreement Properties included are items such as automobiles jewelry cell phones clothing motorcycles

computers etc The loss andor damage to the property must have occurred during the normal working hours of the

employee or if the employee is at an authorized event of the school district

Exempt Property Cash bodily injury (covered under workersrsquo compensation) property not belonging to employee such as

rental cars property damage to your product or your work property damage that resulted from not following District policies or procedures


- 33 -

Qualifications

Must be an employee of the District at the time the personal property damage occurred and enrolled in the plan

Enrollment

Employees are eligible to enroll in the insurance plan starting May 1 through May 31 The plan will be

effective August 1 through July 31

Employees who elect to join the insurance program must complete the Personal Property Insurance Plan EnrollmentChange form and forward it to the Benefits Department in Human Resources Employees can elect

to have an automatic payroll deduction from their first payroll check each contract year When employees sign up for a payroll deduction they may also elect to automatically sign up for subsequent years If this option is

chosen and the member wishes to terminate the coverage they will need to notify the Payroll Department

using the enrollmentchange form

Payments by check will be due by August 10 of each year Checks are to be made payable to Westminster Public Schools Employees will receive written notification that they are enrolled in the plan if payment is made

by check If written notification of coverage is not received it is the responsibility of the employee to notify

Risk Management in the Financial Services Department so that coverage can be confirmed All contributions made to the insurance plan are non-refundable

Liability Deductible

Each incident of loss is limited to $250 or the amount of insurance deductible whichever is less

Claim Processing Police shall be notified within 24 hours of the incident

A copy of the police report must be forwarded to Financial Services Department within seven calendar days

A Personal Property Notice of Loss Form and current insurance policy coverage (if applicable) shall

be forwarded to Risk Management in the Financial Services Department within seven calendar days after discovery of the loss

No claim for automobile damage will be processed without proof of insurance


- 34 -

CELL PHONE PROCEDURE

Employees are not expected to use a personal cellular phone for official District business Employees will be reimbursed $07 (7 cents) per minute for the cost of using a personal cellular phone for official District business

with the advance written authorization of the appropriate District AdministratorSupervisor (Cell Phone

Authorization Form)

District AdministratorsSupervisors shall be responsible for oversight of employee cell phone usage and shall monitor and review such usage to ensure that use is appropriate and that prudent fiscal management guidelines are

followed The periodic review shall include an assessment of each authorized employeersquos need to use a cellular

phone for business purposes

1 The user will need to submit a monthly activity statement showing the usage and detail from their current cell phone carrier Along with a copy of the authorization signed by the

supervisor

2 The user must review the statement for accuracy and business related calls

3 The user must sign the final page of the monthly activity statement and send to their

supervisor for approval Once completed and approved the supervisor will submit along with a completed direct pay to the Financial Services Department for payment

4 This review must be completed before the receipt of the following months statement

Cell Phone Stipend Employees All positions listed below are entitled to a cell phone stipend to be paid on a monthly basis

All positions in the ChiefExecInstructional Director and Coordinator on the administrative salary

schedule mdash $10000 per month All Principals Assistant Principals mdash $6000 per month

All Middle Manager positions mdash $6000 per month All Auxiliary Services Warehouse and Grounds staff mdash $3500 per month

Human Resources Substitute Caller mdash $3500 per month

While exceptions can be made they are determined by the position and reason for the exception Please contact

Financial Services to determine the exception


- 2 -

TABLE OF CONTENTS

Contact Information 3

Overview for New Administrative Assistants 5

Account Structure 6 Most Common Object Codes 8

Spending Accounts 9 School and Student Activity Funds 9 Staff Appreciation Spending 10 Spending on Behalf of Students 10 General Directions 10

Accounts Payable 11 Check Requests 11 Guidelines for Expending Districts Funds 12

Purchasing Card 13 Limitations and Restrictions 14 Lost or Stolen Cards 14 Payment 14 Receipt RetentionRecord Log 14 Reconciliation of Purchase 14

Expense Reimbursements 15 Travel 15 Approving Authority 15 Prepayment of Expenses 15 Extended Stay 15 Reimbursement Claims 16 Per Diem 16 Lodging 17 Transportation 17 Other Travel Expenses 17 Mileage 18 Non-Reimbursable Expenses 18 Typical Travel Expenses 19

Budget and Expense Transfers 20

Petty Cash 21 Petty Cash Guidelines 21 Initial Petty Cash for Site 21 Reimbursement of Petty Cash 22 Turning In Petty Cash 22

Sales Activities and Fundraisers 23 Guide for Principals and Teachers 23 Sales Tax Requirements 24

School Fees and Other Fees 25 Athletic Fees 25 Free and Reduced Meals 25 Withdrawals Late Registrations and Transfers 25 Past Due Follow Up 25 Fee Schedule 26

Deposit Procedures and Banking Information 28 Insufficient Funds Checks 28

Reporting Discrepancies Thefts or Misappropriations 28

Cash and Cashbox Handling Procedures 29

Equipment Purchases 30 Capital Outlay Expenditures 30

Guidelines for Tracking Equipment Acquired with District Funds 30

Risk Management 32 Notice of Loss Claims 32

Student Accident Reports 32

Personal Property Insurance Plan 32

Cell Phone Procedure 34


- 3 -


Sandra Nees MBA


720-542-5006



720-542-5028


to CFO


303-657-3810


Specialist



720-542-5002


Paula Birely

Payroll Specialist


720-542-5057

303-657-3801



720-542-5090



720-542-5007


- 4 -










- 5 -











for training

iVisions



Purchassing Card

(P-Card)



Infinite Campus


- 6 -

ACCOUNT STRUCTURE












GOVERNMENTAL

FUNDS

FIDUCIARY


SERVICES

CAPITAL PROJECTS

10 General Fund

18 Risk Management

Fund






31 Bond Redemption

Fund







- 7 -

















OBJECT






sheet reporting)


Sources






Technical Services


Sources


Services


Sources


5000 Other Sources

0600 Supplies

0700 Property

0800 Other Objects



- 8 -


Object

Code

Description






brokers etc





















100 Administrators







- 9 -

SPENDING ACCOUNTS




































- 10 -










is required






attendance)





- 11 -

ACCOUNTS PAYABLE






















- 12 -


Type of Expenditure


amp 21)

Fund 22

Fund 74

Comments

Flowers

Yes No Yes





No No Yes



Gift CardsStudents

Yes No Yes







No No Yes


person annually


No No Yes



Gifts Volunteer

Recognition

Yes No Yes





- 13 -

PURCHASING CARD



























- 14 -



































Administrator


- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 3 -


Sandra Nees MBA


720-542-5006



720-542-5028


to CFO


303-657-3810


Specialist



720-542-5002


Paula Birely

Payroll Specialist


720-542-5057

303-657-3801



720-542-5090



720-542-5007


- 4 -










- 5 -











for training

iVisions



Purchassing Card

(P-Card)



Infinite Campus


- 6 -

ACCOUNT STRUCTURE












GOVERNMENTAL

FUNDS

FIDUCIARY


SERVICES

CAPITAL PROJECTS

10 General Fund

18 Risk Management

Fund






31 Bond Redemption

Fund







- 7 -

















OBJECT






sheet reporting)


Sources






Technical Services


Sources


Services


Sources


5000 Other Sources

0600 Supplies

0700 Property

0800 Other Objects



- 8 -


Object

Code

Description






brokers etc





















100 Administrators







- 9 -

SPENDING ACCOUNTS




































- 10 -










is required






attendance)





- 11 -

ACCOUNTS PAYABLE






















- 12 -


Type of Expenditure


amp 21)

Fund 22

Fund 74

Comments

Flowers

Yes No Yes





No No Yes



Gift CardsStudents

Yes No Yes







No No Yes


person annually


No No Yes



Gifts Volunteer

Recognition

Yes No Yes





- 13 -

PURCHASING CARD



























- 14 -



































Administrator


- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 4 -










- 5 -











for training

iVisions



Purchassing Card

(P-Card)



Infinite Campus


- 6 -

ACCOUNT STRUCTURE












GOVERNMENTAL

FUNDS

FIDUCIARY


SERVICES

CAPITAL PROJECTS

10 General Fund

18 Risk Management

Fund






31 Bond Redemption

Fund







- 7 -

















OBJECT






sheet reporting)


Sources






Technical Services


Sources


Services


Sources


5000 Other Sources

0600 Supplies

0700 Property

0800 Other Objects



- 8 -


Object

Code

Description






brokers etc





















100 Administrators







- 9 -

SPENDING ACCOUNTS




































- 10 -










is required






attendance)





- 11 -

ACCOUNTS PAYABLE






















- 12 -


Type of Expenditure


amp 21)

Fund 22

Fund 74

Comments

Flowers

Yes No Yes





No No Yes



Gift CardsStudents

Yes No Yes







No No Yes


person annually


No No Yes



Gifts Volunteer

Recognition

Yes No Yes





- 13 -

PURCHASING CARD



























- 14 -



































Administrator


- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 5 -











for training

iVisions



Purchassing Card

(P-Card)



Infinite Campus


- 6 -

ACCOUNT STRUCTURE












GOVERNMENTAL

FUNDS

FIDUCIARY


SERVICES

CAPITAL PROJECTS

10 General Fund

18 Risk Management

Fund






31 Bond Redemption

Fund







- 7 -

















OBJECT






sheet reporting)


Sources






Technical Services


Sources


Services


Sources


5000 Other Sources

0600 Supplies

0700 Property

0800 Other Objects



- 8 -


Object

Code

Description






brokers etc





















100 Administrators







- 9 -

SPENDING ACCOUNTS




































- 10 -










is required






attendance)





- 11 -

ACCOUNTS PAYABLE






















- 12 -


Type of Expenditure


amp 21)

Fund 22

Fund 74

Comments

Flowers

Yes No Yes





No No Yes



Gift CardsStudents

Yes No Yes







No No Yes


person annually


No No Yes



Gifts Volunteer

Recognition

Yes No Yes





- 13 -

PURCHASING CARD



























- 14 -



































Administrator


- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 6 -

ACCOUNT STRUCTURE












GOVERNMENTAL

FUNDS

FIDUCIARY


SERVICES

CAPITAL PROJECTS

10 General Fund

18 Risk Management

Fund






31 Bond Redemption

Fund







- 7 -

















OBJECT






sheet reporting)


Sources






Technical Services


Sources


Services


Sources


5000 Other Sources

0600 Supplies

0700 Property

0800 Other Objects



- 8 -


Object

Code

Description






brokers etc





















100 Administrators







- 9 -

SPENDING ACCOUNTS




































- 10 -










is required






attendance)





- 11 -

ACCOUNTS PAYABLE






















- 12 -


Type of Expenditure


amp 21)

Fund 22

Fund 74

Comments

Flowers

Yes No Yes





No No Yes



Gift CardsStudents

Yes No Yes







No No Yes


person annually


No No Yes



Gifts Volunteer

Recognition

Yes No Yes





- 13 -

PURCHASING CARD



























- 14 -



































Administrator


- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 7 -

















OBJECT






sheet reporting)


Sources






Technical Services


Sources


Services


Sources


5000 Other Sources

0600 Supplies

0700 Property

0800 Other Objects



- 8 -


Object

Code

Description






brokers etc





















100 Administrators







- 9 -

SPENDING ACCOUNTS




































- 10 -










is required






attendance)





- 11 -

ACCOUNTS PAYABLE






















- 12 -


Type of Expenditure


amp 21)

Fund 22

Fund 74

Comments

Flowers

Yes No Yes





No No Yes



Gift CardsStudents

Yes No Yes







No No Yes


person annually


No No Yes



Gifts Volunteer

Recognition

Yes No Yes





- 13 -

PURCHASING CARD



























- 14 -



































Administrator


- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 8 -


Object

Code

Description






brokers etc





















100 Administrators







- 9 -

SPENDING ACCOUNTS




































- 10 -










is required






attendance)





- 11 -

ACCOUNTS PAYABLE






















- 12 -


Type of Expenditure


amp 21)

Fund 22

Fund 74

Comments

Flowers

Yes No Yes





No No Yes



Gift CardsStudents

Yes No Yes







No No Yes


person annually


No No Yes



Gifts Volunteer

Recognition

Yes No Yes





- 13 -

PURCHASING CARD



























- 14 -



































Administrator


- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 9 -

SPENDING ACCOUNTS




































- 10 -










is required






attendance)





- 11 -

ACCOUNTS PAYABLE






















- 12 -


Type of Expenditure


amp 21)

Fund 22

Fund 74

Comments

Flowers

Yes No Yes





No No Yes



Gift CardsStudents

Yes No Yes







No No Yes


person annually


No No Yes



Gifts Volunteer

Recognition

Yes No Yes





- 13 -

PURCHASING CARD



























- 14 -



































Administrator


- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 10 -










is required






attendance)





- 11 -

ACCOUNTS PAYABLE






















- 12 -


Type of Expenditure


amp 21)

Fund 22

Fund 74

Comments

Flowers

Yes No Yes





No No Yes



Gift CardsStudents

Yes No Yes







No No Yes


person annually


No No Yes



Gifts Volunteer

Recognition

Yes No Yes





- 13 -

PURCHASING CARD



























- 14 -



































Administrator


- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 11 -

ACCOUNTS PAYABLE






















- 12 -


Type of Expenditure


amp 21)

Fund 22

Fund 74

Comments

Flowers

Yes No Yes





No No Yes



Gift CardsStudents

Yes No Yes







No No Yes


person annually


No No Yes



Gifts Volunteer

Recognition

Yes No Yes





- 13 -

PURCHASING CARD



























- 14 -



































Administrator


- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 12 -


Type of Expenditure


amp 21)

Fund 22

Fund 74

Comments

Flowers

Yes No Yes





No No Yes



Gift CardsStudents

Yes No Yes







No No Yes


person annually


No No Yes



Gifts Volunteer

Recognition

Yes No Yes





- 13 -

PURCHASING CARD



























- 14 -



































Administrator


- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 13 -

PURCHASING CARD



























- 14 -



































Administrator


- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 14 -



































Administrator


- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 15 -























- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 16 -


















- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















- 19 -



Transportation

Airfare

(Air Rail Ground)





airport limousine



Rental Car








Baggage and


Personal


Lodging and

Accommodations











- 20 -












expenses




Department


Department










be found on the



- 21 -





























located on the



- 22 -











- 23 -









regulations






















- 24 -








Purchases Sales













needed


- 25 -













school parking lot















may be waived




- 26 -



- 27 -


- 28 -



Bank of Colorado is





















amount of loss


- 29 -

















All forms can be

located on the



- 30 -

EQUIPMENT PURCHASES



SUPPLY































EQUIPMENT




CARD


- 31 -



















- 32 -

RISK MANAGEMENT



natural disasters



















Qualifying Events







- 33 -

Qualifications


Enrollment


















- 34 -




Authorization Form)





supervisor













- 17 -





reimbursement




otherwise





















rate is

Breakfast- $500

Lunch- $500

Dinner- $1000


- 18 -






arrangements






Alcoholic Beverages


















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- 25 -













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