Finance Services › cms › lib › GA50000071...A. Workmen’s Compensation B. SafeSchools Online Training C. FMLA D. Q&A IV. Logistical Services-Sharonda Thompson, Director of Logistical

Finance Services

SUSAN HATCHER CHIEF FINANCIAL OFFICER

KENNETH DYER

SUPERINTENDENT

Finance Services Administration Training Agenda Thursday, May 31st GLRS 1:00 p.m.-4:30 p.m.

Facilitator: Ava O’Neal

I. Greetings-Susan Hatcher, Chief Financial Officer

II. Human Resources-Kelli Hand, Assistant Director of Human Resources

A. Hiring/Staffing Process B. PAF C. AESOP D. Q&A

III. Benefits-Kimberly Henderson, Benefits Coordinator

A. Workmen’s Compensation B. SafeSchools Online Training C. FMLA D. Q&A

IV. Logistical Services-Sharonda Thompson, Director of Logistical Services

A. Requisitions B. Bid Process C. Obtaining a PCard D. Student Insurance (Accident/Extended Day) E. Q&A

V. Purchasing Card-Ava O’Neal, Financial/Budget Analyst

A. Overview of Updated Manual B. Monthly Reconciliation C. Q&A

VI. Accounting and Payroll-Ava O’Neal, Financial/Budget Analyst A. Accounts Payable B. Travel C. Professional Leave D. Additional Compensation & Timesheets E. Employee Calendars F. Q&A

VII. Student Activity Accounts-Lataria Candidate, Senior Accountant

A. Internal Audit B. Overview of Updated Manual C. Q&A

VIII. Budget -Larry Johnson, Budget and Grants Management Coordinator

A. Resource Allocation Plan B. Revenue Sources (QBE/FTE, Consolidation, Special Grants (i.e. Charter)

DOUGHERTY COUNTY SCHOOL SYSTEM

P.O. Box 3170 / 200 Pine Avenue

Albany, Georgia 31706-3170

(229) 431-1234 FAX (229) 431-1239

[email protected]

Presented by Finance Services

In Partnership with

Human Resources

Financial Training for school Administrators

May 31, 2018

1:00 p.m.-4:30 p.m.

I. Greetings-Susan Hatcher, CFO

II. Human Resources-Kelli Hand, Assistant Director of Human Resources

III. Benefits-Kimberly Henderson, Benefits Coordinator

IV. Logistical Services-Sharonda Thompson, Director of Logistical Services

V. Purchasing Card-Ava O’Neal, Financial/Budget Analyst

VI. Accounting and Payroll-Ava O’Neal, Financial/Budget Analyst

VII. Student Activity Accounts-Lataria Candidate, Senior Accountant

VIII. Budget- Larry Johnson, Budget and Grants Management Coordinator

Agenda and PresentersFacilitator: Ava O’Neal

Human ResourcesPresented by: Kelli Hand

Assistant Director

Human Resources

• Hiring/Staffing Process

• Personnel Action Form (PAF)

• AESOP

• Q&A

QUESTIONS??

BenefitsPresented by: Kimberly Henderson

Coordinator

BenefitsKimberly Henderson, Coordinator

• Workmen’s Compensation

• SafeSchools Online Training

• FMLA

• Q&A

QUESTIONS??

Logistical ServicesPresented by: Sharonda Thompson

Director of Logistical Services

Purchase Requisitions Board Policy DJE

Purchase thresholds requirements (Rule of thumb: Always seek the best price)

Under $1,000 – perform cost comparison / obtain one or more oral quotes

$1,000-$3,000 – obtain a minimum of two oral quotes

$3,000-$5,000 – obtain three written quotes

Over $5,000 requires bid solicitation (Exception: State Contracts/Cooperative Agreements)

Approval authorities

Up to $5,000 – Purchasing Director

Up to $10,000 – Chief Financial Officer

Up to $20,000 – Superintendent

Over $20,000 – Board Vote

How to Request a Purchase

ISO PUR-P002 Purchasing Requisition Process

Purchasing Delegation*

PUR-F004 Purchase Requisitions Form*

Process for Bids Identify the need

Submit request to Logistical Services

1. Purpose of purchase

2. Detailed item specifications

3. Funding Source (grant guide, if applicable)

4. Proposal Analysis Group

RFQ/RFP is published and bid opening is scheduled

Bids are received and registered

Respond to vendor inquiries promptly*

Public bid opening is held

Bid tabulation is Prepared

Evaluation conducted

Purchase recommendation is submitted to approval authority

Award decision is published

Create Purchase Request in Next Gen

Purchasing Card• Benefits of being a p-cardholder

• Eligibility

Permanent employee w/ job responsibilities requiring purchase of certain types of

supplies, materials, equipment, and/or services.

Must have approval of Principal/Department Head

• Obtaining a P-Card

Complete “Request/Authorization Agreement”

Submit completed form to Purchasing Card Administrator

Complete Finance training session and pass online test

Student Insurance

1. Latchkey/Extended Day Program Coverage

2. Catastrophic Accident Insurance

3. Voluntary Student Insurance

a) Accident Only or Accident and Sickness

b) School-time or Around-the-clock

QUESTIONS??

Purchasing CardPresented by: Ava O’Neal

Financial/Budget Analyst

Accounting and PayrollPresented by: Ava O’Neal

Financial/Budget Analyst

Accounting and Payroll

Finance Processes and Procedures

Accounts Payable

Travel

Professional Leave Forms & Timesheets

Additional Compensation

Employee Calendars

Accounts Payable Process

Ordering

Vendor Validation

Requisition Approval

Entering Requisition in NEXTGEN with full details

Purchase Order Approval

Receiving

Physical receipt of item (Warehouse or School)

Receiving in NEXTGEN

Accounts Payable Process

Voucher Package (Submitted to Finance)

Invoice (To include invoice number, date and purchase order

number)

Write-A-Check (If paying invoice without a purchase order)

Deadline is Wednesday by 12pm for processing

Check Process (Finance)

Finance will print the receiving ticket from NEXTGEN

Finance will match the invoice, receiving ticket and purchase

order for payment

Accounts payable will process checks with full voucher package

If a special handling form is attached, Finance will process

accordingly

Travel Policy and ProceduresTravel Policy and Procedures

Review of Attached Travel Policy

Travel Reimbursement Requests are due by noon on Wednesdays using most current ISO Employee Expense Statement Form

Supporting Documents (Agenda, Lodging Receipts and Gas Receipts)

Lodging (Tax Exempt Forms, Parking, etc.)

Travel Per Diem (State guidelines and Out-of-State Travel)

Forms are available on the district’s website

www.docoschools.org

ISO Process Management Forms

http://www.docoschools.org/

Professional Leave and Substitute

Forms and ProcessProfessional Leave Forms

Professional Leave Forms should be submitted to payroll at least 10

working days prior to the date the employee is scheduled to be out on

leave

All forms should be signed by Principal or Supervisor and properly

coded to the correct account

Substitutes should be entered in ASEOP. Any changes should be

communicated to Payroll

Other Leave (ie. Sick Leave, FMLA or Personal Leave)

Substitutes must be placed in AESOP daily. If you are unable to load

the substitute in AESOP, please contact Human Resources and Payroll

via email

Please ensure the substitute signs in daily on form PAY-F009. This form

needs to be submitted to payroll

Payroll Processing for

Additional Compensation

Timesheets should be submitted by the 15th of the current

month in order to be processed in the month-end check run

If the timesheet precedes the Approved Additional

Compensation Agreement (ACA), the employee(s) will not

receive compensation until all documents are received and

approved

Timesheets will be compared to NOVAtime logs and employees

will be paid based their NOVAtime log

If there is a problem with an employee using NOVAtime or their

time is not reported properly, sign-in sheets will be used to

verify their time

Employee CalendarsWork Days Position

Last Working Day for FY

18First Working Day for FY 19

180 Bus Drivers May 18, 2018 August 1, 2018

185 CNS Asst. Manager, Food Assistants May 21, 2018 July 31, 2018

186 Paraprofessionals May 21, 2018 July 31, 2018

188 CNS Managers May 21, 2018 July 31, 2018

190Teachers, Media Specialists, HS Counselors, Speech Therapists,

Social WorkersMay 23, 2018 July 30, 2018

195 Elem Counselors May 23, 2018 July 30, 2018

200 Psychologists, Middle School Counselors (Primary Scheduler) May 31, 2018 July 23, 2018

215Elem. Principals, Asst. Principals, ESP Coordinators, TI School

Improvement Specialists, School SecretariesJune 5, 2018 July 9, 2018

210 ESP Lead Teachers June 5, 2018 July 9, 2018

220 Middle Sch Principals, SGRAC Principal June 19, 2018July 9, 2018

220Curriculum Content Coordinators, Instructional Specialist,

Academic Services CoordinatorsJune 13, 2018 July 9, 2018

230 HS Head Counselor June 30, 2018July 9, 2018

237 High School Principals June 29, 2018 July 2, 2018

QUESTIONS??

Student Activity AccountsPresented by: Lataria Candidate

Senior Accountant

Discussion Areas

• Legal Requirements

• Types of Funds

• School Collections and Disbursements• Receipting methods• Prohibited Expenditures• Properly documenting

• Safeguarding Funds

• Spending Guidelines

• Exhibits

II FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FS 2016-001 Internal Controls over School Activity Accounts

Internal Control Impact: Significant Deficiency

Compliance Impact: None

Repeat of Prior Year Finding: FS 2015, FS 2014, FS 2013

Description:

The accounting procedures of the School District were insufficient to

provide for adequate internal controls over the school activity accounts.

Criteria:

The School District’s management is responsible for designing and

maintaining internal controls that provide proper separation of duties and

reasonable assurance that transactions are processed according to

established procedures.

DOUGHERTY COUNTY BOARD OF EDUCATION

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

YEAR ENDED JUNE 30, 2016

Condition:

The following deficiencies were noted with the School District’s school activity

accounts:

Cash and Cash Equivalents

The bank reconciliation function was not separated from the record

keeping and voucher payment functions.

Revenues/Receipts/Receivables

Deposit preparation was not separated from the record keeping and

cash custody functions.

Expenditures/Liabilities/Disbursements

The check writing function was not separated from the record keeping

or processing of signed checks.

General Ledger

During testing of school activity accounts at three schools, the auditor

noted eight accounts with deficit balances.




Recommendation:

The School District should implement necessary procedures to

ensure that the key accounting functions of custody and record

keeping are separated. In the case when management determines

separation of duties is not cost beneficial, management should

implement compensating controls that reduce vulnerabilities in

ineffectively separated functions and the risk of errors and fraud. In

addition, the School District should implement procedures to ensure

that disbursements and receipts of funds within the school activity

accounts are adequately documented and recorded in the financial

records. The School District should also establish a monitoring

process to provide reasonable assurance that transactions are

processed according to established procedures.




Principal’s Financial Responsibilities

Legal Requirements• The school principal is personally responsible for the proper

collection, distribution, disbursement and control of all schoolactivity monies relative to the fund in his/her trust. SchoolActivity accounts are authorized by Board Policy DI.

• Georgia Law 20-2-962 requires that each principal account for allreceipts and expenditures of school funds.

• State Standard D1.1 requires that each principal maintainadequate records of all funds collected.

• DCSS Board Policy JKB states the regulations concerning fundraising events (solicitations).

School Activity Funds

Types of Funds

• District FundsThese funds are general funds that are administered by the Principal. They are discretionary (for the most part) and are used to support the entire school and other programs, determined by administration.

• Agency (student funds)Support activities that are based in student organizations. Monies are collected from the student or raised on behalf of the organization for support of and beneficial to the students of that organization.

THESE FUNDS CAN ONLY BE USED FOR THOSE STUDENTS AND ACTIVITIES

Although there is a sharp distinction between the fund types, accounting for all activity funds is the responsibility of the school district and must be reported in

our audited financial statements


School Collections

• Collected at the schools for student organizations, school clubs, and student activities.

Examples of collections: Pictures Field Trips Vending Athletic Games/Concessions Book Fairs Fines Fundraisers Donations/Grants Yearbooks


Receipting Methods

• School staff collect money, issue individual student receipts, complete a cash collection form and turn money in to the Bookkeeper with the Cash Report form, daily

• Documentation totaling the amount being turned in should accompany the cash. ( i.e., a student list with amounts or the pages from the triplicate receipt book)

• The Bookkeeper receipt the monies turned in by the teacher/staff (The bookkeeper should have only one receipt book in use at a time)

• Ideally, the Bookkeeper should NOT receipt any collections; receipting only the funds collected and turn in by other staff.


Disbursements

• The bookkeeper, with the approval and support of the principal, should inform teachers/staff of the following: A completed Check Request Form, signed by the principal,

should be provided PRIOR to making a purchase (as much as possible)

• Check Reimbursement Forms should be signed after verifying the supporting receipt

• Checks should never be pre-signed

• Never use a signature stamp


Prohibited Expenditures

• Travel

• Personal Loans

• Salaries, including overtime payments (must be paid through the payroll department)


Safeguarding Funds – Controls

• Bookkeeper processes all school money and prepares deposits

• Deposits are NOT to be taken to the bank by the Bookkeeper

• Money must be secured in school safe overnight

• Teachers should not store money in the classroom or carry off campus

• Principal is responsible for delegating a backup Bookkeeper in absence of primary Bookkeeper.

School Activity FundsSpending Your Local School Money

• Pre-approve all purchases

• Comply with DCSS Accounting Manual for Activity Funds

• No deficit spending! Make sure money is available before a purchase is authorized.

• Per Board policy DIA-Exhibit #3-J, the fund balance at the end of the year (excluding obligations) shall not exceed the following amounts:

High 50,000.00$

Middle 35,000.00$

Elementary 15,000.00$

Performance Contracts

• A contract must be completed and approved before services are rendered.

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

• Examples are DJ services, Catering, fundraisers, etc.


Controlling your Financial Position

• Communicate and meet regularly with your school’s bookkeeper

• Review financial records randomly

• Review monthly bank reconciliation, to include bank statement review

• If unsure, ask.


Cash Collection

ISO form# FIN-F008

Cash Report

ISO form# FIN-F009

Check Request

ISO form# FIN-F011

Reimbursement

Request

ISO form# FIN-F013

QUESTIONS??

BudgetPresented by: Larry Johnson

Budget and Grants Management Coordinator

Budget

Resource Allocation Plan (LJ)

Revenue Sources (QBE/FTE, Consolidation, Special

Grants (i.e. Charter)

QUESTIONS??

Contacts

Susan Hatcher, Chief Financial Officer

Lanise Wright, Administrative Assistant ext. 5228

Human Resources-Jill Addison, Director ext. 5213

Kelli Hand, Assistant Director ext. 5210

Benefits-Kimberly Henderson, Coordinator ext. 5225

Logistical Services-Sharonda Thompson, Director ext. 4453

Budget-Larry Johnson, Budget Coordinator ext. 5236

Accounting/Payroll-Yolanda Carter, Coordinator ext. 5238

Finance Department Contacts

Ava O’Neal, Budget Financial Analyst ext. 5201

Lataria Candidate, Senior Accountant, ext. 5240

Melissa Jowers, Administrative Specialists, ext. 5249

Patti Truluck, Accounts Payable ext. 5201

Stacey McDowell, Accountant ext. 5245

Denise Caldwell, Payroll Specialists, ext. 5227

NeShae Cox. Payroll Specialists, ext. 5218

Dougherty County School System Personnel Action Form

(Submit to HRS at least three weeks prior to the Action Effective Date) ACTION TYPE:

New Hire Retirement Leave of Absence Termination/ Resignation Reactivation

CHANGES: Salary Change Job Change Program Change Transfer

Was Position Advertised? Yes No For New Hires: Please verify that the employee has completed all paperwork in HRS.

ACTION EFFECTIVE DATE: SSN:

Employee #: Employee Type:

Last Name:

First Name: Middle: Suffix:

Address: City/State: Zip Code: Home Phone:

Gender:

Date of Birth: Ethnicity: Marital Status:

If New Hire, vacancy created by: Replacement Person: If New Hire and employee is transferring from another school system (Name of System): If Action Type is a Change: From: To: If Action Type is a Termination: Verify that sick/vacation leave has been updated on payroll system (Yes or No)

LEAVE OF ABSENCE Type of Leave:

Reason for Leave: Last Day Worked: L

RESIGNATION/TERMINATION/RETIREMENT Reason for Resignation

Effective Date:

Last Day Worked: Benefits Effective Date:

LOCATION / PROGRAM / POSITION / SCHEDULED HOURS / DESCRIPTION Location: (Name of School/Department) Location #:

Program to be Charged: (i.e. Gen Fund/Title I, II, ESP, CNS, etc.)

Position/Job Title:

Hours Per Day/Hours Per Week: 10-11-12 Month:

Account Number-State Account Number-Local % Charged

Account Number-Other Account Number-Extended Day ACTION REQUESTED BY: TITLE: DATE:

HUMAN RESOURCE USE ONLY Data Items Post To McAleer Int. Data Items Post To McAleer Int.

Person/Emp Status: Contract Days: Certificate Type: Hours Per Day: Certificate Expiration Date: Annual Base Salary: (State) Certified or Non-certified: Annual Base Salary: (Local) Years of Experience: Pay Start/End Dates: Pay Check Location Leave Type: Pay Period:(Monthly or Semi-Monthly) Eligible for Benefits: Retirement: (W/H or No W/H) CPI Updated: Initial when complete Salary Schedule: AESOP Updated: Initial when complete Rank/Step ImproNet Updated: Initial when complete

SIGNATURE ROUTING INFORMATION PERSONNEL Date Rec’d: Signature: ACCOUNTING Date Rec’d: Signature: PAYROLL Date Rec’d: Signature: BENEFITS Date RDDDD Signature:

HRS-F002, Rev. I, 14-Nov-11

lwright

Typewritten Text

lwright

Typewritten Text

(For new employees only)

lwright

Typewritten Text

HRS ONLY: If approved, how should this position be advertised? Internally Only Externally Number of days to be advertised:

HRS-F001, Rev. C, 14-Sep-16

Dougherty County School System Job Requisition Form

JOB CLASSIFICATION

Administration Teacher MIS/Technology Paraprofessional Support Custodial

Transportation SNS Facilities Supply Services Police Other JOB DESCRIPTION

Job Title: Location: Work Year: No. of Vacancies: Date Needed: Full Time Part-time Brief description of qualifications, duties & responsibilities or attach job description.

Qualifications:

Duties & Responsibilities:

POSITION INFORMATION

Replacement New Position Reallocation Is this job budgeted? Yes No

If Replacement (Name): Replacement Employee ID #:

Reason for Replacement: Funding Source: REQUEST

Requested by (Print/Type): Telephone Number: Date: I certify that the above position has been analyzed in terms of our current conditions and needs.

Signature:

Date:

Supervisor’s Signature: Date: FOR BUDGET OFFICE USE ONLY

Account Number Funding Source

ROUTING FOR SIGNATURE APPROVAL Budget/Grants Coordinator: Date:

Director, Human Resources: Date:

Director of Finance: Date:

Associate Superintendent & Chief Financial Officer: Date:

Process Template:Hiring/PAF Process

Process: Hiring/PAF Process

Purpose: To describe the hiring/PAF process. Who initiates/owns this process? Building Level Leaders

Follow these Specific Actions. Person responsible in parentheses ( ).

1. Complete job requisition, based on the vacancy identified in your resource allocation methodology plan

(Principal/Office Manager)

2. Approved Job requisition/48 hour turnaround time (Finance/Human Resources)

3. Upon approval job will post within 48 hours for 10 business days (HR)

4. Pull applicants after 10 days from applitrack. All applicants selected for interviews must have completed

applications (including resume and transcripts) in applitrack. (Principals)

5. Interview applicants (Principal/Leadership team/District Leaders/GADOE if applicable)

6. Chose a candidate, make sure candidate is eligible for hire, if unsure call HR (Principal and team)

7. Complete PAF, and email to Office Manager and copy Ast. Director by required date.(Principal/Office

Manager)

a. PAF must be completed correctly

b. Include funding source, as well as reason for position --- growth or replacement (job requisition would give

you that information)

c. Complete fingerprint/background check, form maybe picked up in HR (Candidate, DCSS PD, and HR), one

week turn-around

d. Send official transcripts, it can be escripted, mailed, or delivered to HR office (Candidate and HR)

e. Complete experience verification form, if applicable (Candidate/HR)

8. Once all information is in HR and all requirements are met the candidate will be placed on board agenda

(HR, Finance, Superintendent)

9. Employee will begin work only after board approval.

Tools/Forms/Resources Needed: ● PAF Document, Fingerprint/Background Form, Employment Verification Form, Resource Allocation

Methodology Plan

Final Product/Document: Board approved employee ready to work in your building. Next steps: GA TAPP for non- traditional educators, if needed.

Process aligned to Professional Capacity system.

August 2017.

Employee QuickStart Guide|

© 2018 Frontline Education

1

Absence Management

SIGNING IN

To log in to the absence management application, type aesoponline.com in your web browser’s address bar. The Sign In page will appear. Enter your ID/username and PIN/password and click Sign In.

RECOVERING CREDENTIALS

If you cannot recall your credentials, use the recovery options or click the “Having trouble signing in?” link for more details.

CREATING AN ABSENCE

You can enter a new absence from your absence management home page under the Create Absence tab.

Enter the absence details including the date of the absence, the absence reason, notes to the administrator or substitute, etc. and attach any files, if needed. You can then click Create Absence.

http://aesoponline.com/

Employee QuickStart Guide |

© 2018 Frontline Education

2

MANAGING YOUR PIN AND PERSONAL INFORMATION

Using the “Account” option, you can manage your personal information, change your PIN number, upload

shared attachments (lesson plans, classroom rules, etc.), manage your preferred substitutes, and more.

GETTING HELP AND TRAINING

If you have questions, want to learn more about a certain feature, or need more information about a specific topic, click Help Resources and select Frontline Support. This opens a

knowledge base of help of training materials.

ACCESSING ABSENCE MANAGEMENT ON THE PHONE

In addition to web-based, system accessibility, you can also create absences, manage personal information, check absence reason balances, and more, all over the phone. To call the absence management system, dial 1-800-942-3767. You’ll be prompted to enter your ID

number (followed by the # sign), then your PIN number (followed by the # sign). Over the phone you can:

• Create an absence (within the next 30 days) – Press 1

• Review upcoming absences – Press 3

• Review a specific absence – Press 4

• Review or change your personal information – Press 5

If you create an absence over the phone, please note the confirmation number that the system assigns the new absence, for future reference.

WORKER’S COMPENSATION

Worker’s Compensation is a benefit program which provides you with certain medical

and wage loss benefits in the event of an on-the-job injury. The system pays 100% of the

cost of worker’s compensation. DCSS is self-insured and self-administered for worker’s

compensation.

It is important that you know the procedure to be followed in the event of a work-related

injury. If you are injured on the job, report the incident to your supervisor immediately if

your injury requires medical treatment. You must choose a physician from the panel of

providers. Worker’s Compensation will not pay for treatment from an unauthorized

treating physician. Worker’s Compensation will not pay for emergency room

treatment in non-emergency situations. If an emergency arises, and emergency room

treatment becomes necessary, follow-up treatment must be provided by a physician on

the panel. (A copy of the panel of physicians is posted at every location). Only a

principal or principal designee can call an ambulance.

With the exception of treatment on the day of injury, worker’s compensation does not

pay for lost time for physician visits except in certain circumstances. In order to conserve

sick leave, it is suggested that follow-up visits be scheduled before and after working

hours whenever possible. If you cannot keep an appointment please call and cancel and

reschedule your appointment.

Should you become disabled as a result of your injury; worker’s compensation will pay

you 2/3 of your average weekly salary up to $575.00 weekly beginning on the eighth

calendar day of your disability. Worker’s compensation does not pay for the first seven

calendar days of disability unless you miss 21 consecutive days. You may elect to be paid

your wages by use of any available sick leave for the first seven days or the entire period

of disability. If you are still disabled after your sick leave has been used, you will then be

paid worker’s compensation at the above rates until you are released to work. The

Dougherty County School System has modified duty assignments to assist employees in

returning to work until released to regular duty. This will lessen the financial impact

suffered by employees on worker’s compensation.

The Georgia State Board of Worker’s Compensation governs worker’s compensation.

Failure on the part of the employee to follow the rules and regulations could jeopardize

that employee’s right to receive benefits from worker’s compensation.

Dougherty County School System Worker’s Compensation Procedures

IMPORTANT! Failure to comply with the following procedures when an on-the-job injury occurs may prevent you from receiving Worker’s Compensation Benefits.

1. When an employee is injured at work, the employee must report the injury to his/her supervisorimmediately and complete the attached forms. Employees who refuse to sign the Consent toRelease Medical Information form shall not be entitled to any compensation or a hearing onsuch issue.

2. Should an injury require medical treatment, the employee must choose a physician from the listbelow and receive authorization for treatment prior to seeing the physician. Follow-up visitsshould be scheduled before or after work hours when at all possible

3. Worker’s Compensation will not pay for treatment at the emergency room in non-emergency situations.

Panel of Physicians

Orthopedic - Drs. Thomas Darden, Paul Michas, James Mason and Melissa Lawrence 619 Pointe North Blvd. Albany, GA 31721 229.883.4707

Neurosurgeon Dr. Kimberly Brown 2622 Meredyth Drive Albany, GA 31707 229-312-0700

Orthopedic - Drs. T. Scott McGee and Duncan Marsh Meredyth Professional Plaza 2405 Osler Court Albany, GA 31707 229.435.1458

Orthopedic - Drs. Robert Pilcher and Troy Skidmore 2709 Meredyth Dr. – Suite 450 Albany, GA 31707 229.312.5000

Family Medicine Dr. Thomas Hilsman 2201 Dawson Road Albany, GA 31707 229.883.1368

Lee County Optical 1569 Highway 19 Leesburg, GA 31763 (229) 439-1200

Surgeon Dr. Craig Murray 910 N. Jefferson Street Albany, GA 31701 229.436.1830

Podiatry Dr. Kenneth Durham 531 7th Avenue Albany, GA 31701 229.883.3535

Urgent Care - Phoebe East and Phoebe Corporate Health 2410 Sylvester Road Albany, GA 31705 229.312.9220

I have read (or have had read to me) and understand that the above procedures are to be followed in case of an on-the-job injury.

Date: Employee (Print Name):

Employee Signature:

IMPORTANT! Willfully making a false statement for the purpose of obtaining or denying benefits is a crime subject to penalties of up to $10,000 per violation.

BEN-F003, Rev. J, 13-Jul-17

Page 2 of 3

Dougherty County School System

Worker’s Compensation First Report of Injury

Section I: Employee’s Report of Injury Employee should complete form as soon as possible after incident. Please answer all questions.

Employee Name: (Last) (First) (M) SSN: Date of Birth: Age: Male Female

Home Address: City: State: Zip Code:

Employee’s Home Phone Number: Number of Dependents Including Spouse: Family Doctor:

Work Location: Job Title: Hire Date:

Job Duties:

Date of Injury: Time of Injury: Time Workday Began: AM( ) PM( )

Work Hours: To

Did injury occur while on the job? Yes No

Date Employer Notified: Did you seek medical help?

Treating Physician: (Name & Address) List all part(s) of your body that were injured. Be specific. Denote right or left.

Where did the accident occur?

How did the accident occur? Be specific. (State what you were doing and name the machine, tool or what caused the injury.)

Whom did you tell about the accident? Who saw the accident happen?

To prevent this type of accident in the future, how could this have been prevented?

If this injury requires medical treatment, please list any medicines that you are taking (prior to this injury).

Are you employed with any employer other than the Dougherty County School System?

If yes, give name of employer and duties.

Employee Signature: Date:

Supervisor Signature: Date:

BEN-F003, Rev. J, 13-Jul-17 Page 3 of 3


Worker’s Compensation First Report of Injury

Section II: Witness Statement Injured Employee: (Last) (First) (M)

Full Name of Witness: Home Phone Number:

Home Address: City: State: Zip Code:

Place of Employment: Work Phone Number: How Long?

Job Duties:

How long have you known the injured? Do you work with injured employee? Yes No

If Yes, how long?

To the best of your knowledge, state the date and time you became aware that the above employee was injured:

Did you see what happened?

Yes No

What was the cause of the accident?

What part(s) of the employee’s body appeared to be injured? Be specific.

Who else saw the accident or has knowledge of it?

Was the accident reported?

Yes No

If Yes, to whom:

Did you think the above employee was injured?

Yes No

Why or Why not?

Why do you think this accident happened?

How could it have been prevented?

Do you know of previous complaints of physical problems by the above employee?

Yes No

If yes, please list:

If you have additional comments or information on this accident, indicate below:

Witness Signature: Date:

Supervisor Signature: Date:

AUTHORIZATION AND CONSENT TO RELEASE MEDICAL INFORMATION

This document authorizes the release of only the medical information as provided below. The above-stated entity, facility or medical

practitioner is authorized to release medical information to _______________________________________________in accordance

with applicable State and Federal laws.

The information covered by this Authorization and Consent to Release is that authorized by O.C.G.A. §34-9-207 which reads as

follows:

(a) When an employee has submitted a claim for workers' compensation benefits or is receiving payment of weekly income benefits or

the employer has paid any medical expenses, that employee shall be deemed to have waived any privilege or confidentiality

concerning any communications related to the claim or history or treatment of injury arising from the incident that the employee has

had with any physician, including, but not limited to, communications with psychiatrists or psychologist. This waiver shall apply to the

employee's medical history with respect to any condition or complaint reasonably related to the condition for which such employee

claims compensation. Notwithstanding any other provision of law to the contrary, when requested by the employer, any physician who

has examined, treated, or tested the employee or consulted about the employee shall provide within a reasonable time and for a

reasonable charge all information and records related to an examination, treatment, testing, or consultation concerning the employee.

(b) When an employee has submitted a claim for workers' compensation benefits or is receiving payment of weekly income benefits or

the employer has paid any medical expenses, the employee, upon request, shall provide the employer with a signed release for

medical records and information related to the claim or history or treatment of injury arising from the incident, including information

related to the treatment for any mental condition or drug or alcohol abuse and to such employee's medical history with respect to any

condition or complaint reasonably related to the condition for which such employee claims compensation. Said release shall designate

the provider to whom the release is directed. If a hearing is pending, any release shall expire on the date of the hearing.

(c) If the employee refuses to provide a signed release for medical information as required by this Code section and, in the opinion of

the board, the refusal was not justified under the terms of this Code section, then such employee shall not be entitled to any

compensation at any time during the continuance of such refusal or to a hearing on the issues of compensability arising from the claim

It is important to note that disclosure for workers' compensation is exempt from the federal Health Insurance Portability and

Accountability Act (HIPPA) Privacy Requirements.

The patient completely releases the entity, facility, or medical practitioner from any and all liability which may result or could result from

the release of medical information as authorized herein. This release is in compliance with Federal regulations (42 CFR Part 2), and

the Health Insurance Portability and Accountability Act (HIPM) of 1996. 45 CFR 164.512(1) which reads as follows: "The covered entity

may disclose protected health information as authorized by and to the extent necessary to comply with laws relating to workers'

compensation or other similar programs, established by law, that provide benefits for work-related illnesses or injury without regard to

fault." Anyone who receives information under this document receives the same under all protection of Federal and State law.

This release shall expire in 180 days or upon written notice of revocation by the patient. If a hearing is pending, this release

shall remain in effect until the hearing and shall expire on the date the hearing is held.

Employee/Patient Signature Date

Ref: SBWC-207

TO: RE: Employee / Patient

Print Name and Title Last Name First Name M.I.

Address Social Security Number Date of Injury Birth Date

City State Zip

SAFESCHOOLS

Online staff training system that the Dougherty County School System uses to

make it convenient for staff to receive the training they need and easy for

administration to track compliance.

Some courses that members may receive are:

Slips, Trips & Falls

Proper Lifting

Sexual Harassment

Ethics

Fraud, Waste & Abuse

BEN-F013, Rev. B, 12-Jul-16

WORK LOCATION:

REPORTING DATE:

Location Name Location #

Yes Yes

Last Day Date No No

Worked Returned N/A N/A

Reported by:

Name of Person Reporting Leave

PA

F p

lacin

g e

mplo

yee

on leave o

f absence

PA

F R

etu

rnin

g

em

plo

yee to w

ork

NAME Reason for Leave / COMMENTS


LEAVE REPORTING FORM

EMPLOYEE RIGHTSUNDER THE FAMILY AND MEDICAL LEAVE ACT

Eligible employees who work for a covered employer can take up to 12 weeks of unpaid, job-protected leave in a 12-month period for the following reasons:

• The birth of a child or placement of a child for adoption or foster care;• To bond with a child (leave must be taken within one year of the child’s birth or placement);• To care for the employee’s spouse, child, or parent who has a qualifying serious health condition;• For the employee’s own qualifying serious health condition that makes the employee unable to perform the employee’s job;• For qualifying exigencies related to the foreign deployment of a military member who is the employee’s spouse,

child, or parent.

An eligible employee who is a covered servicemember’s spouse, child, parent, or next of kin may also take up to 26 weeks of FMLA leave in a single 12-month period to care for the servicemember with a serious injury or illness.

An employee does not need to use leave in one block. When it is medically necessary or otherwise permitted, employees may take leave intermittently or on a reduced schedule.

Employees may choose, or an employer may require, use of accrued paid leave while taking FMLA leave. If an employee substitutes accrued paid leave for FMLA leave, the employee must comply with the employer’s normal paid leave policies.

While employees are on FMLA leave, employers must continue health insurance coverage as if the employees were not on leave.

Upon return from FMLA leave, most employees must be restored to the same job or one nearly identical to it with equivalent pay, benefits, and other employment terms and conditions.

An employer may not interfere with an individual’s FMLA rights or retaliate against someone for using or trying to use FMLA leave, opposing any practice made unlawful by the FMLA, or being involved in any proceeding under or related to the FMLA.

An employee who works for a covered employer must meet three criteria in order to be eligible for FMLA leave. The employee must:

• Have worked for the employer for at least 12 months; • Have at least 1,250 hours of service in the 12 months before taking leave;* and • Work at a location where the employer has at least 50 employees within 75 miles of the employee’s worksite.

*Special “hours of service” requirements apply to airline flight crew employees.

Generally, employees must give 30-days’ advance notice of the need for FMLA leave. If it is not possible to give 30-days’ notice, an employee must notify the employer as soon as possible and, generally, follow the employer’s usual procedures.

Employees do not have to share a medical diagnosis, but must provide enough information to the employer so it can determine if the leave qualifies for FMLA protection. Sufficient information could include informing an employer that the employee is or will be unable to perform his or her job functions, that a family member cannot perform daily activities, or that hospitalization or continuing medical treatment is necessary. Employees must inform the employer if the need for leave is for a reason for which FMLA leave was previously taken or certified.

Employers can require a certification or periodic recertification supporting the need for leave. If the employer determines that the certification is incomplete, it must provide a written notice indicating what additional information is required.

Once an employer becomes aware that an employee’s need for leave is for a reason that may qualify under the FMLA, the employer must notify the employee if he or she is eligible for FMLA leave and, if eligible, must also provide a notice of rights and responsibilities under the FMLA. If the employee is not eligible, the employer must provide a reason for ineligibility.

Employers must notify its employees if leave will be designated as FMLA leave, and if so, how much leave will be designated as FMLA leave.

Employees may file a complaint with the U.S. Department of Labor, Wage and Hour Division, or may bring a private lawsuit against an employer.

The FMLA does not affect any federal or state law prohibiting discrimination or supersede any state or local law or collective bargaining agreement that provides greater family or medical leave rights.

LEAVE ENTITLEMENTS

BENEFITS &PROTECTIONS

ELIGIBILITY REQUIREMENTS

1-866-4-USWAGE

www.dol.gov/whd

For additional information or to file a complaint:

(1-866-487-9243) TTY: 1-877-889-5627

U.S. Department of Labor Wage and Hour Division

THE UNITED STATES DEPARTMENT OF LABOR WAGE AND HOUR DIVISION

WH1420 REV 04/16

REQUESTING LEAVE

EMPLOYER RESPONSIBILITIES

ENFORCEMENT

TO BE COMPLETED BY EMPLOYEE ( Type or Print )

1. Name(First, Middle Initial, Last) 2. Position and Location

3. Employee ID #

4. Phone# 5. Date of Request

6. Reason for requested leave:

A. □ Birth of a child of the employee, and to care for such child

B. □ Placement of a child with the employee for adoption or foster care.

C. □ To care for a spouse, child, or parent ("covered relationship") with a serious health condition.

D. □ Employee's own serious health condition which makes me unable to perform the functions of my job.

E. □ Military Family Leave ____ Qualifying exigency, or ____ To care for ill or injured family service member.

7. If "C" please check one of the following: 8. If "C" state name,address, and relationship

□ Spouse □ Child □ Parent

9. Date on which your leave will begin. 10. Date of anticipated return to work.

11. Are you requesting leave on an intermittent or

reduced leave schedule?

12. If "yes" give schedule of when you will be unavailable for

work.

Supervisor Signature:X Date

(To indicate his/her awareness of your request for leave)

Employee Signature:X Date

BEN-F010, Rev. C, 24-Jul-13

Send completed form to the Leave Clerk as soon as possible. Must have supervisor's signature.

REQUEST FOR FAMILY AND MEDICAL LEAVE (FMLA)


All leave forms can be obtained from, and all completed leave forms should be forwarded to the Benefits Office as soon as

possible. Please direct any leave questions to (Benefits Leave Clerk) at 229-431-1260.

Employees seeking leave because of reason 5A, 5C or 5D above must complete a Medical Certification Form # WH-

380 and return it to the DCSS Leave Office within 15 days or as soon as practicable. I understand that my leave may

be delayed until I provide a completed Medical Certification Form.

Employees seeking to return to work after a leave because of their own serious health condition also must complete a

Return to Work Medical Certification Form before they are allowed to resume work. I understand that I may not be

permitted to resume my position until I provide a completed Return to Work Medical Certification Form.

I hereby agree that while I am on leave, I will continue to pay my health (and other) insurance premiums, unless I elect

to discontinue such coverage. I am aware that insurance premiums more than 30 days past due could result in loss of

coverage. I also agree that if I fail to return to work at the end of the leave period, I will be required to reimburse my

employer for the cost of insurance premiums provided by them during my leave.

§ 825.100 The Family and Medical Leave Act of 1993 allows "eligible" employees of a covered employer to take a job-

protected, unpaid leave, or to substitute appropriate paid leave for up to a total of 12 workweeks in any 12 months.

§825.110 An "eligible employee" is an employee of a covered employer who has been employed by the employer for at

least 12 months and 1250 hours of service during the 12-month period immediately preceding the commencement of

the leave.

Yes No

Requisition #_________-________

PUR-F004, Rev. A, 30-May-18

Dougherty County School System Purchase Requisitions

Vendor Description Item Number Unit Cost Qty. Total

SHIPPING

TOTAL

Notes: *This form must be fully completed with appropriate signatures for purchase order conversion. Please complete all fields before creating an electronic requisition.

School/Department: Budget Account Number: Signature of Principal/Department Head: Date:

Signature of Principal/Department Head’s Delegate: Date:


LOGISTICAL SERVICES

DELEGATION OF RESPONSIBILITY FORM

(PURCHASING)

LOCATION NAME/

BUDGET UNIT:

The following person is authorized to charge purchases to the budget of the

above named School/Department. For verification, the signature of the

authorized individual must be included:

Name: Title:

Signature:

The individual named above will be considered the secondary person

authorized to make purchases. The Principal/Department Head (budget owner)

is always the primary authority. You may include a maximum of two other

individuals to have approval authority in your absence.

Other Approver:

Name: Title:

Signature:

Signature of Principal/Department Head:

Date:

Please communicate to all personnel assigned at your location, the names of your

primary and secondary approvers for purchases. Return the ORIGINAL copy to Logistical Services

Retain a COPY for your records


PURCHASING CARD MANUAL

The online version of this document is official. All printed versions are

uncontrolled copies.

DATE: Rev. A, 29-May-18 DOC#: FIN-M002 Page 2 of 17

TABLE OF CONTENTS

Section Title Page No.

1.0 Overview of Purchasing Card Program 3

2.0 Purchasing Card Administrator 4

3.0 Purchasing Card 4

4.0 Opening the Account/Card Details 4

5.0 Cardholder Responsibilities 5

6.0 Noncompliance of Cardholder Responsibilities 6

7.0 Travel Expenses 6

8.0 How to Make a Purchase/Proper Use of the Purchasing Card 8.1 Authorized /Unauthorized Purchases 8.2 Unauthorized Electronics/Information Technology Related Purchases

7 8 8

9.0 Transaction Limits 8

10.0 Monthly Statement Reconciliation 9

11.0 Works System-Bank of America 10

12.0 Recordkeeping 12.1 Lost, Stolen or Damaged Cards 12.2 Cardholder Leaves Job or Position 12.3 Missing / Lost Receipts 12.4 Tax-Exempt Status 12.5 Disputes/Forms 12.6 Lost or Misrouted Products 12.7 Incorrect Quantity or Defective Product 12.8 Cardholder Statement Discrepancies

10 10 10 11 11 11 12 12 12 12

13.0 Restocking Fees 13.1 Making Returns / Exchanges 13.2 Denial of a Charge

13 13 13

14.0 Purchasing Card Violations 14.1 Minor Violations 14.2 Major Violations 14.3 Reporting Purchasing Card Abuse

14 14 14 15

15.0 Cardholders and Principals/Department Head Training 15

16.0 Purchasing Card Audit Program 15

17.0 Frequently Asked Questions 15

18.0 Associated Documents 17

19.0 Record Retention Table 17

20.0 Revision History 17


1.0 OVERVIEW OF PURCHASING CARD PROGRAM

Welcome to the Dougherty County School System (DCSS) Purchasing Card program. The Purchasing Card is an innovative method the DCSS has undertaken to acquire goods and services. The Purchasing Card program has been in existence on a limited basis for several years but is now being expanded to create a procurement process that is simpler, more efficient, and better serves the customer.

The Purchasing Card is a Visa product administered by Bank of America and has been implemented to provide departments with a more efficient system for making single purchases less than $1,000.00/$3,000.00 for travel, with a monthly, purchasing limit of $5,000.00. Purchases will be charged directly to the appropriate account number and will show on your monthly financial statement. The DCSS will issue just one payment each month to Bank of America for all Purchasing Card purchases.

The primary benefits of the new system for departmental users are:

• acceptance by any supplier who accepts Visa; • more timely purchase and receipt of goods; • reduction in costs associated with processing purchase orders; • increased information about purchasing transactions; • Improved supplier relations and customer empowerment.

The purchasing card program will be monitored and maintained by use of a web-based application known as Works. The Works Application enables the DCSS to have an automated process for purchasing goods and making payments to our suppliers with a credit card account. This application provides real-time administration of purchasing cards as well as a post-purchase reconciliation process for each cardholder.

In a joint effort, Logistical Services and the Finance Department will administer the Purchasing Card Program. To assist you in using the card and to serve as your primary contact for questions or issues resulting from use of the card, contact the Purchasing Card Program Administrators (hereinafter “Program Administrator”):

Program Administrator (229) 431-1270

We hope you will enjoy the benefits of using your Purchasing Card. If we can be of any assistance, please call on us.


2.0 PURCHASING CARD ADMINISTRATOR The Purchasing Card Administrator serves as a liaison between State Entity Management and State Purchasing. The Administrator is also the designated point of contact for the Dougherty County School System and provides support and assistance to cardholders, departments and other personnel.

The responsibilities include but are not limited to the following:

a) Processing authorized request from Directors/Principals for purchasing cards, maintaining control over active cards and closing accounts in accordance with established operating procedures.

b) Working with the Budget Department and Directors/Principals to establish and maintain spend controls for each card.

c) Providing management with periodic reports of cardholders and data related to cardholder usage.

d) Maintaining the DCSS Purchasing Card Manual by educating cardholders / Principals, Managers on revisions and updates.

e) Exercising overall control over the Program by utilizing tools such as transactions review; spend analysis and alerts from the Works system.

f) Establishing internal controls to maintain integrity of the Purchasing Card Program. g) Maintaining a central file of all cardholders approved application and agreements. h) Assisting cardholders with monthly reconciliation (allocation and signoff) of

statements. i) Developing and conducting training sessions for cardholders and others involved in

the program.

3.0 PURCHASING CARD The Purchasing Card is limited to transactions valued at $5,000.00(monthly limit)/ $1000.00 (single transaction limit), including shipping and handling charges, insurance, etc. and $3,000.00 travel. Purchases over this limit should continue to be processed in accordance with established purchasing procedures. Purchasing Cards are issued for use in lieu of a Request for Purchase. The same restrictions (Budgetary Line Items) are placed on the card as with the Purchase Order. Purchases are limited to the items that may be purchased on a Purchase Order. The restrictions placed on individual cards are linked to respective departmental budgets.

4.0 OPENING THE ACCOUNT/CARD DETAILS

If you are a permanent employee and have job responsibilities that require the purchase of certain types of supplies, materials, equipment, and services under current small dollar purchase guidelines, you may be eligible for purchasing card privileges. The Purchasing Card may be obtained by completing a Purchasing Card Application and Agreement Form. The card will be issued in the name of the DCSS with a person listed as the user. To obtain a card:

a) Complete the “New Card Set-up Form” for each individual. b) All information required by the applicant must be completed. c) Each application must have a departmental account number. d) The individual who will be the cardholder must sign the form. e) Obtain the Principal/Manager/ Department Head signature.


f) Submit the form to the Purchasing Card Administrator. g) If funds are available, Logistical Services will indicate the “Credit Limit of $5,000.00

and Single Purchase Limit of $1,000.00” and send the form to the Purchasing Card Administrator.

h) The Purchasing Card Administrator will ensure that the form is in order for processing, signed and submitted to Bank of America.

i) Purchasing cards are sent to the Finance Office. Cardholders are contacted to schedule the required training session and pass the online test to obtain their card.

5.0 CARDHOLDER RESPONSIBILITIES

Issuance of a Purchasing Card is a relationship of trust between cardholders, departments, and the Dougherty County School System (DCSS). The Purchasing Department’s responsibility is to provide quality service and information to cardholders and departments. Cardholders’ responsibilities are outlined below.

Before using the Purchasing Card, determine if it is the appropriate purchasing method. Generally, the Purchasing Card can be used for most purchase transactions under $1,000. There are, however, a number of exceptions for the specific types of goods and services that can be purchased using the Purchasing Card. For a complete list of these exceptions, please see Unauthorized Purchases - Page 8.

a) The Purchasing Card shall be used strictly for DCSS business. No personal use of the

card is allowed.

b) Only the approved cardholder shall use the Purchasing Card. The card is not transferable between employees.

c) Cardholders shall not receive cash back for any refunds or exchanges. Refunds or

exchanges must be credited to the Purchasing Card account.

d) The Purchasing Card may be used in person or via mail, telephone, fax, or internet.

e) Cardholders shall tell suppliers that they will be paying with the Purchasing Card (Visa) and state that the DCSS is exempt from Georgia sales tax. Cardholders shall give suppliers the DCSS’s tax exempt number. Each department has been provided with a hardcopy tax-exempt certificate in the event that a supplier requires a copy. This certificate can be presented in person or faxed to a supplier.

f) If a supplier accepts Visa, but will not accept the Purchasing Card, the cardholder

shall forward a completed “Supplier Non-Acceptance Form” (Form P-Card 03) to the Program Administrator. Until such time the supplier chooses to accept the Purchasing Card, purchases shall be made through the normal purchasing system or by means of another vendor.

g) Cardholders shall retain copies of original receipts and related documents. This

documentation may be required for auditing purposes by the IRS, DCSS Finance Department, and/or granting agencies. When using the purchasing card, instruct the vendor that a receipt is required on all purchasing card transactions.


h) Any transaction without a valid receipt is a purchasing card violation. Repeated occurrences of missing receipts may result in cancellation of purchasing card.

i) Cardholders shall forward original receipts with their monthly statements to their

Department Head. The Department shall forward statements with original receipts to the Finance Department by the 15th of the month.

j) Departments shall retrieve cards from employees who leave the DCSS or move to a

job in which they will no longer require a Purchasing Card. Deliver the card to the Program Administrator within 24 business hours of separation.

k) During normal business hours, Cardholders shall report lost or stolen cards

immediately to the Program Administrator. After hours / weekends / holidays, Cardholders shall immediately report a lost or stolen card to Bank of America at 1- 888-449-2273.

l) The Purchasing Card shall always be treated with at least the same level of care

cardholders would treat their own personal credit cards. Cardholders shall keep the Purchasing Card in a secure location and guard the Purchasing Card account number carefully.

6.0 NONCOMPLIANCE OF CARDHOLDER RESPONSIBILITES

• 1st Occurrence-Written notice • 2nd Occurrence-Written warning of revocation of purchasing card privileges • 3rd Occurrence-Revocation of purchasing card privileges.

7.0 TRAVEL EXPENSES

The Purchasing Card may be used for certain authorized travel expenses which are consistent with the system’s travel policy.

7.1 Overnight lodging at a commercial facility: Allowable charges include room and hotel

parking charges when itemized on the original lodging receipt. Required documentation: Itemized original lodging receipt. NOTE: Unauthorized charges on the bill such as movies, meals or personal calls must be balanced out before charging the remainder to the card.

7.2 Gasoline charges: NOTE: As a rule, gasoline cannot be charged on your card except

district vehicles.

7.3 Transportation: Allowable charges include actual charges for airline, train or other public carriers. Tickets must be issued in the name of the individual traveling.


8.0 HOW TO MAKE A PURCHASE/PROPER USE OF CARD The Purchasing Card may be used in person or via mail, telephone, fax or internet. Each department is responsible for keeping the Purchasing Card expenditures within budget amounts. Follow these procedures when using the Purchasing Card:

a) Keep your card in an accessible, but secure, location. The card needs to be accessible

only to you as you are the only person authorized to use the card.

b) Do not lend your card to another person for use. If you are going to be absent from your office for an extended period, your Director may need to request that a new card be issued to a different person.

c) Guard your card account number carefully. Do not post the account number at your

desk or write it in your day planner.

d) The card number should never be displayed on any packing slips or labels, etc.

e) When ordering via fax, the Cardholder should take all-necessary precautions for card number security (i.e., verify fax phone number, verify receipt of fax, etc.)

f) Call or visit the supplier and identify yourself as a DCSS employee.

g) Ask if the supplier accepts Visa.

h) Tell the supplier the DCSS is exempt from paying Georgia sales tax at the point of sale.

If the supplier requires proof, send them the Georgia sales tax exempt certificate. If in spite of your efforts, the supplier insists on charging Georgia sales tax, terminate the purchase. Then, notify the Program Administrator so that the supplier can be contacted regarding DCSS’s sales tax exemption status for future purchases. Under no circumstances will DCSS pay Georgia sales tax.

i) If the supplier requests a billing address, provide your departmental address. The

billing zip code is 31701.

j) Order the desired goods or services and confirm the total cost, including shipping and handling. Goods do not necessarily have to be in stock when making a purchase.

k) Give the supplier the Purchasing Card number and expiration date.

l) Request and obtain original sales receipts whenever practical. If the purchase is made

by phone or fax, a copy of the original sales receipt shall be obtained from the supplier via email or fax, immediately following the purchase. If the purchase is made via the internet, print the receipt provided. Cardholders shall retain copies of all receipts and related documents for auditing purposes.

m) Deliveries should be made directly to user-departments.


n) Record all Purchasing Card documentation in the Works Application to include proper budget account codes. Secure and maintain all original sales receipts and ensure that each receipt matches the corresponding transaction in the Works Application. Cardholder shall record the status of each receipt per transaction in the Works Application.

8.1 Authorized/Unauthorized Purchases

The card is to be used to purchase supplies, goods or services used solely for DCSS business purposes. Under no circumstances is the Purchasing Card to be used to buy motor vehicle fuel, professional services (i.e., doctors, lawyers, etc.), personal purchase, cash advances, gift cards, or entertainment expenses. The aforementioned restrictions are not exhaustive, when in doubt it is the cardholder’s responsibility to contact the Purchasing Card Administrator for clarity, 229-431-1270. Additionally, payment of unauthorized purchases is the responsibility of the cardholder.

Suggested Credit Card Transactions: • Books, magazines, Subscriptions • Computer supplies and Accessories • Conference/Seminar Registration Fees • Professional memberships and professional training and development programs • Newspaper ads • Equipment rental • Printing and duplication services • Shipping, Freight charges • Office supplies.

8.2 Unauthorized Electronics/Information Technology Related Purchases

Unauthorized Electronics / Information Technology Related Purchases *All departments must consult with the DCSS’s IT Department prior to the purchase of any of the items listed above via any procurement method.

8.2.1 Computer Equipment (Hardware)

• Laptop • Fax Machine • Desktop Computer • Desktop Printer • Computer Monitor • TV Monitor • Any hardware to be connected to DCSS’s Network

8.2.2 Video Projection Equipment (bulb replacement is allowed) 8.2.3 Laser Disc Players 8.2.4 Telephones which will connect to the DCSS’s phone system 8.2.5 All Software 8.2.6 Consumables

9.0 TRANSACTION LIMITS


Cardholders shall never split charges in order to avoid exceeding the single purchase transaction limit.

The Regular Purchasing Card is limited to:

• Up to $1,000 for a single purchase • Up to $3,000 for travel expenses • Up to $5000.00 total, monthly transactions

Vendor Payment Card/ School System Procurement Officer Card has a larger transaction limit and has the appropriate Merchant Category Codes (MCC) to allow the Accounts Payable and School System’s Procurement Officer to process payment for the DCSS obligations in a timely and expedient manner.

10.0 MONTHLY STATEMENT RECONCILIATION

Once a month, Bank of America will send each cardholder a statement of account that details all charges billed during the previous 30 day billing cycle. This statement will contain the transaction date, supplier name, and the total amount charged for each transaction made by the cardholder that billing cycle. There will not be any item description or breakdown of individual items of cost. Cardholders are responsible for the transactions identified on your statement. Cardholders are required to provide monthly reconciliation on the Purchasing Card Activity Log to Finance by the requested due date. This is usually one week from the statement due date.

Supervisory approval and review of the reconciled statement with all supporting documentation signed by the cardholder and supervisor should be forwarded to Finance by the due date as above. All purchasing card records must be retained for at least five years.

10.1 Each cardholder or their group proxy reconciler (hereinafter “proxy”) will maintain,

review, and reconcile purchase transactions recorded in the Works Application. This will be performed in order to ensure the accuracy of charges on the monthly statement.

10.2 Each cardholder will receive a statement of all transactions posted to their account from Bank of America. After receiving the statement, the cardholder or proxy shall review all transactions for accuracy and ensure the statement transactions match the transactions, for the billing period, in the Works Application.

10.3 The cardholder or their proxy will review and reconcile each transaction in the Works Application, enter the appropriate account number(s), and all other required “cardholder / proxy sign-off” activity.

10.4 After completion of “cardholder / proxy sign-off”, the Works Application will route the transactions to the Department Head for final review / editing and approval (referred to as “manager sign-off”).

10.5 By close of business on the 15th day of each month, the Department will forward the following documents to the Finance Department: monthly statement; original receipts; FIN-F019, Purchasing Activity Log; FIN-F022, Summary of Purchasing Card Charges.

10.6 Departments shall retain copies of the statement with the corresponding receipts and any other related documents for record purposes. This documentation may be

DATE: Rev. A, 24-Apr-18 DOC#: FIN-M002 Page 10 of 17

required for auditing purposes by the IRS, DCSS Finance Department, and/or granting agencies.

10.7 The Billing Cycle and document submittal dates established for the Purchasing Card are as follows:

• Billing Cycle ending date: 4th of each month; • Original receipts and monthly statements due to the Finance Department no

later than the 15th day of each month; • Payment of master statement due to Bank of America no later than 30 days

following the billing cycle ending date.

11.0 WORKS SYSTEM – BANK OF AMERICA WORKS Payment Manager is a Web-based technology that connects payment management automation with the global Visa payment network. Transactions can be approved on line: 11.1 The cardholder will receive an e-mail notification when a transaction is pending

approval. The cardholder can control the frequency of the e-mail notification. 11.2 Each transaction needs to be opened and reviewed. The review should consist of

verifying validity transactions and checking/modifying account, fund and project coding.

11.3 The description section of the transaction should be modified to include specific details not provided by the vendor through the Bank of America network.

11.4 Each transaction must be verified and submitted in WORKS by the cardholder and approved by their supervisor. https://payment2.works.com/works

12.0 RECORDKEEPING

To facilitate reconciliation and approval of your monthly cardholder statement of account, it is mandatory that the cardholders obtain and retain supplier documentation for purchases. Examples of supplier documentation are:

• Itemized supplier sales receipts • Itemized packing slips with itemized prices • Credit card charge slips with itemized description of products purchased

12.1 Lost, Stolen Or Damaged Card

If the Purchasing Card is lost, stolen or damaged, it is your responsibility to notify Bank of America immediately at 1-888-449-2273 (24 hours a day) to cancel the card . Notify the Purchasing Card Administrator at (229)431-1270 and follow with an email to [email protected] explaining what happened (copy your principal/division director). The P-Card Administrator will contact Bank of America to verify cancellation of the card.

12.2 Cardholder Leaves Job or Changes Position

Cardholders must be full-time DCSS employees and cannot be students, temporary employees, or contract employees.

Should you leave the DCSS, change positions or do not need the card for any reason, you or your principal/director should request cancellation in writing and return the P- Card to the Department of Logistical Services. The Purchasing Card Administrator will

https://payment2.works.com/works

mailto:[email protected]


contact Bank of America online and cancel the card. If the cardholder is changing positions, the cardholder should allocate and signoff on the purchase transaction on the final statement. If the cardholder has left the DCSS, any charges on the final statement should be approved by the principal/division director before the statement and supporting purchase transactions are sent to the Purchasing Card Administrator. The Purchasing Card Administrator will forward the approved paperwork to the Finance Department for processing.

Employees changing Divisions within the Department or schools will be issued new cards if requested by the new principal/division’s director.

12.3 Missing/Lost Receipts

In the event a receipt/invoice is missing, please call the vendor and ask for another one immediately. Please do not wait until the statement is received to request one. If receipts are not submitted by the requested deadline or the missing p-card receipt affidavit, the cardholder will be responsible for payment. The cardholder will be notified to make the payment or a payroll deduction will be submitted to Human Resources Management.

12.4 Tax Exempt Status

DCSS has a tax-exempt status. It is the cardholder’s responsibility to ensure that sales tax is not charged on purchases made with the card. Please notify the vendor at the time of purchase of the School System’s tax-exempt status, to prevent you from going through the necessary steps of securing a credit or refunding monies. If Tax Charges Are Not Credited By The Requested Deadline, The Cardholder Will Be Responsible For Payment. The Cardholder Will Be Notified To Make The Payment Or A Payroll Deduction Will Be Submitted To Human Resources Management.

If taxes are included on purchases, the cardholder must.

• Contact the vendor and inform them that the Dougherty County School System has tax-exempt status. A tax-exempt form is available in our office for your convenience.

• Maintain written records of communications with suppliers regarding credits for sales tax.

• Check your statements each month to be sure that the credit has been issued. • If the supplier refuses to issue a credit or does not issue a credit with the next

billing cycle, please notify the Purchasing Card Administrator concerning your attempts to obtain a credit for the sales tax billed. DO NOT place any further orders with the supplier.

• Taxes charged by restaurants on the Athletic P-Card may be exempt, if there is documentation that the restaurants could not honor our tax-exempt status and circumstances will not permit handlers to use other restaurants.

12.5 Disputes/Forms

The cardholder is responsible for resolving disputes with the vendors upon discovery of an incorrect charge for goods, questionable purchase or transaction that appears on the monthly statement. The cardholder must seek to resolve the problem with the


vendor. Any communications should be documented and kept with the statements. The documentation should include dates, persons involved and a short description of the problem. If an agreement cannot be reached with the vendor, please contact the Purchasing Card Administrator to assist in resolving and/or file a Bank of America dispute form. All disputes must be filed within 60 days of the transaction date. *See form attached

12.6 Lost or Misrouted Products

If a sufficient amount of time has elapsed without receiving the ordered product, the following steps should be taken:

• Contact the supplier to determine when the product was shipped, by what carrier and to what location.

• If there is no record of the shipment by the carrier, contact the supplier and request a proof of delivery.

• If the supplier cannot supply this documentation, the supplier should acknowledge that no product was actually delivered and credit the account or reshipment.

• If satisfactory resolution cannot be reached with the supplier within a 30-day period, contact the Purchasing Card Administrator to file and process a dispute. Remember, there are only 60 days from the date of the transaction to file a dispute.

12.7 Incorrect Quantity or Defective Product

The cardholder must always check any incoming order as soon as it is received to ensure the product/service matches what was ordered in terms of quantity, description and quality. If there are discrepancies, do the following:

• Contact the supplier to resolve the issue over the telephone. This should be sufficient to resolve most discrepancies.

• If satisfactory resolution cannot be reached with the supplier, contact the Purchasing Card Administrator to file and process a dispute.

12.8 Cardholder Statement Discrepancies

If the transaction posted in the Works Application differs from the original receipt received from the vendor, cardholder’s first response shall be to contact or visit the vendor immediately for resolution.

12.8.1 The vendor should process a credit transaction to the Visa purchasing card and

provide the cardholder with a receipt to support this correction. This action shall be done by the cardholder whether this error is discovered before the cycle ending date (4th of the month) or after the monthly statement is received.

12.8.2 If the vendor issues a credit transaction to the purchasing card for the incorrect

entry, maintain the credit receipt with the original receipt, continue reconciliation of that transaction by entering supporting information in the receipt status option to explain the situation. Ensure that the proper credit appears in the Works Application and on the next monthly statement.


12.8.3 If the vendor does not agree to process a credit transaction to the purchasing card for the incorrect entry, cardholder shall contact the Program Administrator for assistance.

• Contact the supplier and attempt to resolve the discrepancy. Make a note on the transaction log. Keep a record of all communications to the supplier.

• If satisfactory resolution cannot be reached with the supplier, contact the Purchasing Card Administrator to file and process a dispute.

13.0 RESTOCKING FEES

When goods are returned through no fault of the supplier, the supplier may charge a restocking fee. If this occurs, the restocking charge can be noted on the transaction log to reconcile the charge with the monthly cardholder statement.

13.1 Making Returns/Exchanges

Cardholders usually prepare a shipping order for all returns/exchange of merchandise purchased using a purchasing card. Be sure to indicate on the shipping order this was a purchasing card purchase and state the credit due for the returned item. In some instances, a vendor may supply a return authorization which should be noted on the shipping order. If the supplier provides a material return authorization number, be sure to include that number on the shipping order.

13.1.1 A copy of the shipping order should be kept with the transaction log to verify

return and show the credit amount to be provided by the supplier. 13.1.2 All return credits must be applied to the purchasing card account, and must

not be taken in cash. 13.1.3 Be sure to note the shipping arrangements on the documentation, i.e., if the

supplier or district paid for the freight. 13.1.4 If you determine that the material / product is defective or incorrect, notify

the supplier that the item needs to be returned. Request a “ship to” address and a return authorization number (sometimes referred to as “RMA” number) prior to returning the material / product.

13.1.5 Request the vendor process a credit transaction to the Purchasing Card. Document per transaction, if the material has been returned or will be returned in the Works Application. Ensure that the proper credit appears in the Works Application and on the next monthly statement.

13.1.6 In the event an RMA number is required for the return and the vendor is reluctant or will not issue one, contact the Program Administrator for assistance.

13.2 Denial of a Charge

If a vendor advises that the Credit Card System has denied approval, more than likely it is a result of one of the following: 13.2.1 A violation of the established levels of authority. 13.2.2 Monthly Single Purchase Limit depleted.


The vendor does not have information related to the reason for denial, nor does the employee have authority to obtain the information from the bank. The cardholder should contact the Department of Logistical Services.

14.0 PURCHASING CARD VIOLATIONS

The Department of Logistical Services, expects every individual cardholder to strictly adhere to the policies and guidelines governing use of the Purchasing Card. Failure to do so may result in disciplinary action up to and including termination of employment. Additionally, such failure could result in prosecution to the fullest extent of the law, including financial restitution and criminal prosecution.

Violations of policies and procedures governing use of the Purchasing Card can be classified as minor or major. The action take is dependent upon the type of violation and the number of previous cardholder violations. Any alleged violation or questionable transaction could result in an immediate suspension of card privileges pending a review to determine what, if any, action is appropriate.

14.1 Minor Violations

Minor violations are instances that are “accidental” and without willful intent, or a delinquent reconciliation process. Examples include but are not limited to:

• Using the wrong credit card when doing personal shopping and usually includes immediate discovery and notification of the Purchasing Card Administrator or cardholder.

• Purchase with the card that should be made through a Request for Purchase. • Failure to reconcile monthly statement in a timely manner. • Failure to sign-off on all transactions in the Works Application; • Failure to maintain original receipts; • Failure to submit monthly statement and original receipts to the Finance

Department no later than the 5th day of each month; • Failure to ensure adequate funding for all purchase transactions made within

each billing cycle;

A second occurrence of any of the above infractions may result in the termination of cardholder purchasing card privileges.

14.2 Major Violations Major violations are instances that show “willful intent” to disregard established policy and procedures. Any major violation will result in immediate temporary suspension of the cardholder’s privileges and notification to the approving manager.

Examples included but are not limited to:

• Purchasing unauthorized or restricted items. • Splitting orders to avoid the single transaction limit. • Allowing others to use the card. • or knowingly making personal purchases.


14.3 Reporting P-Card Abuse The Dougherty County School System is committed to upholding the highest ethical standards and conducting our operations honestly, honorably and legally. If you are aware of fraudulent activity related to the P-card, you can contact Logistical Services at (229) 431-1270.

15.0 CARDHOLDERS AND PRINCIPALS/DEPARTMENT HEAD TRAINING

All P-cardholders are mandated to attend an initial training before they are issued the P- Card. An online test must be taken and passed. They are also required to attend annual refresher training. Supervisors are also required to attend an annual training or undergo an online training

16.0 PURCHASING CARD AUDIT PROGRAM

16.1 An audit program is established for the Visa Purchasing Card. At the discretion of the Finance Department’s schedule, a select number of departments will be chosen for audit purposes. From these departments, a select number of departmental cardholders will be either chosen at random or based on certain information received because of the Finance Department’s statement reconciliation review.

16.2 Please note that the Finance Department will need approximately 15-30 minutes to

conduct each audit. Contact will be made with the selected cardholders (through their respective Department Head/Principal/Director) in order to arrange a suitable date and time for the audit.

16.3 Selection as a candidate for auditing is not an indictment against any department or

cardholder(s) within a particular department; however, due to the magnitude and freedom of purchasing power afforded by the Purchasing Card, these “check and balance” tools are necessary measures designed to ensure program compliance.

16.4 The Program Administrator(s) will perform a complete audit of all purchasing card

activity on a monthly basis.

17.0 FREQUENTLY ASKED QUESTIONS • Can I use my Purchasing Card immediately?

No. You must activate your card by calling 1-888-571-1000 or via the welcome email from Bank of America.

• Are there any limits on the use of the Purchasing Card?

Yes. Individual purchases cannot exceed $1,000 ($3,000 for travel) with a total, monthly limit of $5,000.00.

• I would like to purchase an item that costs $1,008. Is it acceptable to split the charges to

stay within the $1,000-per-purchase guideline? A cardholder shall never split charges in order to avoid exceeding the single purchase transaction limit.

• What if a cardholder leaves the DCSS?


The Department shall retrieve the card(s) from an employee(s) who leaves the DCSS or is transferred to another job in which he/she will no longer require a Purchasing Card. The Department shall notify the Program Administrator immediately upon status change.

• Will the Purchasing Card have any impact on the cardholder’s personal credit?

No. The Purchasing Card is a government-liability card, not a personal-liability card. • Under what circumstances might a purchase using the Purchasing Card be declined?

The purchase will be declined if the cardholder has exceeded the designated single purchase transaction limit, or the cardholder attempts to use the card for a blocked Merchant Commodity Code (MCC) category.

• What shall I do if my Purchasing Card is declined by the supplier?

Call the Program Administrator at the following number explaining the situation: (229) 431-1270 • What shall I do if the supplier does not accept Visa?

If a supplier does not accept Visa, the cardholder may request a purchase order to this supplier or select another supplier that will accept the Visa Purchasing Card.

• What suppliers accept the Purchasing Card?

Any supplier who accepts Visa should accept the DCSS’s Purchasing Card. • Who do I call if my Purchasing Card or Travel Card is lost or stolen?

During normal business hours, Cardholders shall report a lost or stolen card immediately to the Program Administrator. After hours / weekends / holidays, Cardholders shall immediately report a lost or stolen card to Bank of America at 1-888-449-2273.

• Is the DCSS considered exempt from payment of Georgia sales tax to suppliers?

Yes. The DCSS is exempt from paying Georgia sales tax to suppliers for purchases per the Georgia Sales and Use Tax Exemption. Copies of the certificate are available from the Procurement Department. Cardholders shall request the sales tax exemption at the point of sale.

• The supplier charged me Georgia sales tax on my purchase. What shall I do?

If a supplier mistakenly charges Georgia sales tax at the point of sale, and it is not immediately discovered by the cardholder, the cardholder shall contact the supplier to seek a credit for sales tax paid, and speak with the supplier regarding the DCSS’s sales tax exemption status for future purchases.

• Can the Purchasing Card be used for Grant-funded purchases?

Yes. Cardholders shall identify the appropriate grant account number to be used and enter it in the appropriate section in the Works Application.

• Can the Purchasing Card be used over the phone?

Yes. At the time of purchase, cardholders shall request a copy of the original receipt for the order to be sent via fax or email.

• If I have a question about which account number to use for a charge, whom do I call?

Contact the Finance Department.


• What shall I do if I lose a receipt? Record or document this information with the corresponding transaction in the Works Application.

• How is program compliance verified?

The Program Administrator will conduct a monthly post-transaction audit review (spot checks) and may contact the cardholder if questions arise. The Program Administrator will perform an annual audit of all purchasing activity.

• If my purchasing card is broken, damaged, or destroyed, how do I get a replacement card?

Contact the Program Administrator. • What if my name changes?

Contact the Program Administrator. • What happens when my purchasing card needs to be renewed?

The Program Administrator will contact you to exchange cards.

18.0 ASSOCIATED DOCUMENTS:

18.1 Purchasing Cardholder Agreement 18.2 Purchasing Card Missing Receipt Affidavit 18.3 Purchasing Card Claims Statement of Disputed Item 18.4 Sales Tax Certificate of Exemption 18.5 FIN-F019 Purchasing Card Activity Log 18.6 FIN-F020 Summary of Purchasing Card Charges 18.7 FIN-F022 P-Card Credit Limit Increase Request Form

19.0 RECORD RETENTION TABLE:

Identification Storage Retention Protection Disposition

Associated Documents

Hardcopy in Finance

Five years Maintained in a secure location

Shred

20.0 REVISION HISTORY:

Date: Rev. Description of Revision:

24-Apr-18 A Initial Release

FIN-F023, Rev. A, 24-May-18

Procurement Card Program

Request/Authorization Agreement

I do hereby formally request, as Principal/Department Director, that ____________________________

is granted a Dougherty County School System procurement card.

Cardholder will be held accountable per the terms below and per the terms set forth in the P-Card Manual.

1. Cardholder will be delegated the authority to make purchases on behalf of Dougherty County

District and will strive to obtain the best value for the school system. The maximum amount for a

daily purchase transaction will not exceed $1,000.00. Any individual item costing over $500.00

must be purchased through the purchase order process in order to properly track the item as an

asset. The cumulative monthly limit will not exceed $5,000.00.

2. Cardholder will safeguard the procurement card and card number at all times. If the card is lost

or stolen, the cardholder will notify the Bank of America Customer Service at 800-538-8788

immediately. The cardholder will also notify the DCSS Program Administrator at 229-431-1270

with written confirmation to follow within 48 hours. Cardholder understands that negligent failure

to properly notify Bank of America Customer Service of the theft or loss could make the cardholder

responsible for fraudulent use of the card.

3. Cardholder understands and agrees with instructions for use of the Procurement Card and

cardholder will comply with all instructions as set forth by the Purchasing Department.

4. Cardholder knows that violating the procedures established in the instructions may result in

disciplinary action such as, but not limited to, the loss of Procurement Card privileges, suspension,

or termination.

5. Cardholder will be responsible for each order processed to ensure receipt of acceptable materials,

timely reconciliation of the monthly statements, and payment approval. Cardholder understands

that the Financial Services Division will audit the use of the Procurement Card and report and

take appropriate action on any discrepancies.

6. Cardholder agrees to surrender the Procurement Card immediately upon request and/or upon

termination of employment for any reason.

_________________________________ _____________________________ ____________ Cardholder (Name Printed) Signature Date

____________________________________ ________________________________ ______________

Principal/Department Director (Name Printed) Signature Date

Cardholder: Date of Hire: Emp. ID:

Department: Job Title:

DCSS Phone Number: DCSS email:


PURCHASING CARDHOLDER AGREEMENT ___________________________________________________________________

I, ___________________________________, agree to the following regarding my use of the Dougherty County School System (DCSS) Purchasing Card: 1. I understand that under no circumstances will I use the Purchasing Card to make personal or

non-work related purchases, either for myself or for others. A personal or non-work related purchase with the intent to reimburse the DCSS is unacceptable and may be considered a fraudulent purchase.

2. I understand that I will not request or receive cash from suppliers as a result of exchanges or

returns. 3. I understand that I am the only individual authorized to use the Purchasing Card assigned to

me. It is not transferable to any other individual. 4. I understand that the DCSS can terminate my right to use the Purchasing Card at any time for

any reason. I agree to return the card to my Department Head immediately upon request from the Program Administrator or upon my termination of employment.

5. I will follow the established procedures for using the Purchasing Card. Failure to do so may

result in either revocation of my user privileges or other possible disciplinary actions, up to and including termination of employment.

6. I have reviewed the Purchasing Card User’s Manual and understand the procedures and

requirements for using the Purchasing Card. I understand that I cannot use the Purchasing Card for those goods and services listed within the “Unauthorized Purchases” section of the Purchasing Card User’s manual.

7. I agree that should I willfully violate the terms of this Agreement and use the Purchasing Card

for personal use or gain that I will surrender my Purchasing Card and reimburse the DCSS for all incurred charges and any fees related to the collection of those charges. I understand that I can be held personally liable to the DCSS for any unauthorized purchases or other misuse.

_________________________________ _____________________________ _____________ Cardholder (Name Printed) Signature Date ____________________________________ _____________________________ ______________ Principal/Department Director (Name Printed) Signature Date ____________________________________ _____________________________ ______________ Program Administrator (Name Printed) Signature Date

Cardholder: Date of Hire: Emp. ID:

Department: Job Title:

DCSS Phone Number: DCSS email:


PURCHASING CARD MISSING RECEIPT AFFIDAVIT ___________________________________________________________________

I, ________________________________, have not received or have misplaced a P-Card receipt

totaling $ ____________________. This document will be used in lieu of an invoice or receipt for

this transaction.

Vendor: Date of Purchase:

Amount of Purchase: Transaction Number: Item(s) Purchased: (Include description, quantity and unit price, and business purpose for each item)

What attempts have been made to request a duplicate receipt from the vendor? (Include names, dates, phone numbers, or emails used in requesting documentation from the vendor.)

I certify that the amounts shown above (and on the attached, if applicable) were purchased and received for the Dougherty County School System. I understand that *habitual use of this form instead of submitting actual receipts or invoices will result in suspension or termination of P-Card privileges. If charged to a sponsored account, I certify that the expenditures represented on the missing receipts were appropriate for the purposes of the award and requirements of the sponsor. _________________________________ _____________________________ ______________ Cardholder (Name Printed) Signature Date ______________________________ __________________________ _____________ Approving Official (Name Printed) Signature Date *Habitual use is defined as more than three (3) times in one fiscal year and will result in suspension of P-card privileges for a minimum of 3 months. Please submit a copy of this form with your monthly statement.

Cardholder Statement of Disputed Item

Cardholder Name: Account Number:

Statement Date Transaction Date Merchant Name/Description

Amount Posting Date Reference Number

Check the description most appropriate to your dispute.

1. Alteration of Amount: The amount of the sales draft has been altered from $____________ to $ ___________. (Please include

copy of sales draft)

2. Unauthorized Mail or Phone Order: I certify the charge listed above was not authorized by me or any person authorized by me to use this

account. I have not order merchandise by phone or mail, or received goods and services as represent above.

3. Cardholder Dispute: I did participate in the above transaction, however, I dispute the entire charge, or a portion, in the amount of

$________ because: _______________________ _______________________________________________________________________________________________________________________________________

4. Credit Not Received: The merchant has issued me a credit slip for the transaction listed above, however, the credit has not posted

to my account. The date on the voucher is between 30 and 90 days old. (Please include a copy of the credit voucher.

5. Imprinting of Multiple Slips: The above transaction represents multiple billing to my account. I only authorized one charge from this

merchant for $ __________. I am still I possession of my card.

6. Merchandise Not Received: My account has been charged for the above transaction, but I have not received this merchandise. I have contacted the merchant.

7. Merchandise Not Received: My account has been charged for the above transaction, but I have since contacted this merchant and cancelled the order. I will refuel delivery should the merchandise still be sent.

8. Merchandise Returned: My account has been charged for the transaction listed above, but the merchandise has been returned. Provide a description of the circumstances. (Please include postal receipt if applicable.)

9. Inadequate Description/Unrecognized Charge: I do not recognize this charge. Please supply a copy of the sales draft for my review.

10. I am no longer disputing this charge.

Cardholder Signature: _________________________________ Date: ___________________

FIN-F021, Rev. A, 01-Jan-13

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Typewritten Text

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/ Public Education K-12

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DOUGHERTY COUNTY SCHOOL SYSTEM PURCHASING CARD ACTIVITY LOG

SCHOOL/DEPARTMENT: CARD HOLDER’S NAME:

CARD NUMBER: BILLING CYCLE: Beginning Date End Date

Item # Date Card

Checked Out

Person Using Card

Initials Vendor Name

Transaction Amount

(Estimate)

Transaction Amount

(Per Attached Invoice)

Date Card Returned (Initials) Comments

TOTAL TRANSACTION AMOUNT

SIGNATURE PRINCIPAL/DEPT. HEAD DATE TOTAL (Summary of Purchasing Card Charges) Form FIN-F020

SIGNATURE CARD HOLDER DATE TOTAL (Monthly Card Statement) Notes 1,2 & 3 must equal

MUST ATTACH RECEIPTS AND INVOICES FOR TOTAL AMOUNT Original – Accounts Payable

FIN-F019, Rev. B, 09-Feb-17

DOUGHERTY COUNTY SCHOOL SYSTEM SUMMARY OF PURCHASING CARD CHARGES

SCHOOL/DEPARTMENT: CARD HOLDER’S NAME:

CARD NUMBER: BILLING CYCLE: Beginning Date: Ending Date:

Transaction # Account Number Amount

TOTAL TRANSACTION AMOUNT

Total transaction amount must equal the total amount of the applicable purchasing card statement, attached invoices and the respective activity log.

CARDHOLDER’S SIGNATURE ______________________________________ DATE:_________________

SUPERVISOR’S SIGNATURE _______________________________________ DATE:_________________

FIN-F020, Rev. B, 09-Feb-17

Dougherty County School System Finance Services

P-Card Credit Limit Increase Request Form

I am requesting that the credit limit on my purchasing card be increased.

Date of Request: Last Four Numbers on Card:

Cardholder: Employee #:

Location: Email Address:

Increase Monthly Limit To: Increase Per Transaction Limit To:

Permanent Increase Temporary Increase

If Temporary Beginning Date: End Date:

Reason for Increase:

Signature of Employee: Date:

Signature of Director/Supervisor: Date:

Signature of Director of Logistical Services Date

Approval by CFO: Date:

FIN-F022, Rev. A, 12-Apr-18

Location AmountTOTALS

Amount Location Amount Location Location Amount

(Street) (City) (State) (Zip Code)

DATE Departure Time

Arrival Time

BREAKFAST LUNCH DINNER LODGING

1+2+3+4TOTAL EXPENSES

Use this space for explanation of items requiring justification.

5-6NET

Program Director/Supervisor's Signature Date Account Number

BUS-F002, Rev. R, 01-Jan-18

DOUGHERTY COUNTY SCHOOL SYSTEMEMPLOYEE EXPENSE STATEMENT

1. TOTAL SUBSISTENCE (Attach lodging receipts)

2. COMMON CARRIER EXPENSES (Detailed on page 2

3. MISCELLANEOUS EXPENSES (Detailed on page 2)

4. STATE USE MILEAGE ______________MILES @ ________ PER MILEMust be supported by automobile mileage record on page 2

LESS TRAVEL ADVANCE OR AIRLINE TICKETADVANCE

DateApproved By:

Chief Financial Officer

Employee Signature Date

''I do solemnly swear, under criminal penalty of a felony for false statements subject to punishment by fine of not more than $1,000 or by imprisonment for not less than one nor more than five years, that the above statements are true and I have incurred the described expenses and the state use mileage in the discharge of my official duties for the state.''

Name: Employee ID #: School/Dept: Vendor #:

Place of Residence: Month Ending:

Month/Day/Year

Auto License #:

PURPOSE OF TRIP:

Ending Mileage

If transportation was shared, indicate mode and name of person reporting above mileage.

BUS-F002, Rev. R, 01-Jan-18

TOTAL AMOUNTS

Starting Mileage Total MileageDate Origin - Points Visited Destination Personal

MileageState Use Mileage

DATE COMMON CARRIER, TAXI / LIMOUSINE AMOUNT DATE MISCELLANEOUS AMOUNT

EXPLAIN ANY EXPENSES THAT ARE UNUSUAL OR EXCEED ESTABLISHED LIMITS:

AUTOMOBILE MILEAGE RECORD

TOTAL AMOUNT TOTAL AMOUNT

PROFESSIONAL LEAVE/SUBSTITUTES REPORTING FORM Explanation of Form Items

1. Tracking No. – This is the number assigned to the Professional Leave/Teacher Release

Form (PL/SRF) by the Funding Source Director. A tracking number will be assigned to a

PL/SRF when a substitute is needed for any one or all of the employees attending the

professional development activity.

(a) If the PL/SRF is initiated by a recommendation to the Principal/School

from the Funding Source Director, the Tracking No. will be assigned

before the Form is sent to Principal.

(b) If the PL/SRF is initiated by the Principals/School, then the number will

be assigned when it is received for the first time by the Funding Source

Director.

(c) This number should be placed at the top of this form and on any

attachment.

2. School/Location - Enter the School or Location of the employee(s) participating in the

Professional Development activity.

3. Workshop/Conference/Activity – Enter the name of the workshop or meeting the

employee(s) will be attending. Activity Location - Enter location of workshop,

conference, meeting or activity.

4. Purpose/of Activity – Describe the activity or the goal of the activity as professional

development.

5. Dates of Activity – Enter the dates the activity will take place.

6. Leave Duration - Specify the amount of leave the employee(s) will need in number of

days or portion of a day.

7. Provide Estimated Cost if Not Initiated or Recommended by Funding Source

Director – If other costs are to be submitted for reimbursement, provide an estimate of

the cost of this activity.

8. Students Traveling? Indicate whether students will be traveling with the employees.

Circle “YES” or “NO.”

9. If Yes – Number of Students Traveling - If the answer to #8 was Yes, provide the

number of students traveling.

10. Funding Source – Check the source of funding for this professional leave activity. If the

specific funding source (grant) is not listed, check “Other Grant” and specify the name of

the funding source. ***If there are NO COSTS whatsoever associated with the

Professional Leave, there is no need to route this form to a funding source director.

11. Employees Attending –Substitutes Needed?– Identify ALL employees attending the

activity by (a) Name, (b) Employee ID, (c) position, and (d) subject area. If this is not

known, as is sometimes the case when the Funding Source Director is preparing the

PL/SRF as a recommendation to the Principal, the “Explanation/Comments” line can be

FIN-F016, Rev. A, 11-Feb-09

PROFESSIONAL LEAVE/SUBSTITUTES REPORTING FORM Explanation of Form Items

used to provide instructions to Principals for selecting staff and limitations on the number

of staff. (e) Indicate for each employee whether a substitute is needed or not.

Please NOTE:

(a) Only one form per activity needs to be submitted. If more than 5

employees are attending please attach a list of the additional employees

or add an additional line on the form.

(b) There is no need to provide the Substitute’s name. It is important,

however, to make sure the employee’s leave and substitute’s name is

correctly entered into AESOP.

(c)

12. Estimated Cost of Substitute(s) if needed: - Calculate estimated substitute costs

by multiplying Total Number of Subs needed X Number of Days X $64.00

(salaries and benefits per sub).

13. To be completed by FUNDING SOURCE DIRECTOR ONLY – This section will be

completed by the Funding Source Director when the Director receives the signed form

from the Principal.

(a) If the Funding Source Director agrees to fund “OTHER COSTS” of the

activity, the Director will circle “Approved.” If the Director does not

agree to pay for OTHER COSTS, the Director will circle “Denied.” (If

there are No Other Costs then the Director will circle “N/A.”) In all

cases, the Director will sign the form and return a copy to the

School/Location.

(b) If the Funding Source Director agrees to fund “SUBSTITUTE COSTS”

associated with the activity, the Director will (1) circle “Approved,” and

(2) enter the general ledger code to be used by Payroll for coding the

substitute’s pay. If the Director does not agree to pay for the substitute

costs, the Director will circle “Denied” (If Substitutes are not needed

for any one of the attendees then the Director will circle “N/A.”) In all

cases, the Director will sign the form and return a copy to the

School/Location.

NOTE: The School should never enter the general ledger account code for the

substitute pay, unless the Principal is also the Funding Source Director of a

School Grant such as a Charter School Grant. This information will be

provided directly to Payroll by the Funding Source Director.

14. Principal/Supervisor Approval and Date – The date and signature of the Principal or

Supervisor should be placed here. The signature indicates that the Principal or

Supervisor has agreed to release the staff for the specific professional development on the

dates indicated.

15. Copy to be returned to Principal by Funding Source Director – When the final form

has been signed by the Funding Source Director (see #10.). A copy of the completed

form will be returned to the Principal.


Signa ure

PROFESSIONAL LEAVE / SUBSTITUTES REPORTING FORM For Payroll Use Only

1. Tracking No. _______________ (To be assigned by Funding Source Director if a substitute is required) PR Run ID ___________

2. SCHOOL/LOCATION ___________________________________

Activity

3. Workshop/Conference/Activity_____________________________________________________________ Location

4. Purpose(Description) of Activity ___________________________________________________________________________________________________

5. Dates of Activity________________________________________________ 6. Leave Duration: Portion of Day: 1 .75 .50 .25

OR

# of Days: 1 2 3 4 5

7. Provide OTHER Estimated Costs if Activity not Initiated by Funding Source Director:

Registration: Meals: # of meals _______ X # days

Lodging(# of nights_____) Mileage: # miles ____ X .55 cents/mile

TOTAL Estimated Other Costs: $_________________

8. Students Traveling? (circle one) YES NO 9. If Yes - Number of students traveling __________

10. Funding Source: ______ Staff Dev (Curriculum) ______ Title I-Regular ______ CTAE

(check one) ______ Title II A (Curriculum) ______ Title I-Sch Imp ______ WIA

______ Title II D (Curriculum) ______ TitIe I-Dist Sch ______ Athletics-Gen Fund (Seabrooks)

______ Title III (Curriculum) ______ Title IV(S&DF-Turner) ______ Music & Art

______ Read Frst(Curriculum) ______ Charter School Grant ______ Sch Princpl-(Acctng)=__________________

______ MSP(Curriculum) ______ ESP/Fed Flowthrgh ______ Other Grant=_________________________

11. Employees Attending - Substitutes Needed? Explanation/Comments (optional)_________________________________________________

Employee Name ID# Position Subject Area Substitute Needed?

_________________________________________________ ___________ TEACHER - PARA ___________________________ YES NO





12. Estimated Cost of Substitute(s) if needed: # of Subs_______ X # of days _______ x $64.00/day(sal&ben)= $

******To be completed by FUNDING SOURCE DIRECTOR ONLY*****13.

Funding request for OTHER COSTS: DENIED APPROVED N/A

Funding request for SUBSTITUTE(S) DENIED APPROVED N/A

Funding Source Director __________________________________________________ Date________________

Signature

Account Number for Substitute: __ __ __ . __ __ __ __ __ __ __ __ __ . __ __ __ __ __ __ __ __ __ __

14. Principal/Supervisor Approval: __________________________________________________ Date: ________________________________

Signature t

15. ****Copy to be returned to Principal by Funding Source Director*****



1

Instructions for HOW TO USE the

“PROFESSIONAL LEAVE / SUBSTITUTES REPORTING FORM”

What is the purpose of this PL/SRF form? The purpose of this form is to provide a uniform means for Principals to

request funding for Professional Leave Activities and to provide an efficient process for the communication of the

substitute general ledger account code to the Payroll office.

What is the main difference in this form and the old “Substitute for Teacher Release Form”? The main

difference is that this form does NOT report the Substitute’s name. This form provides documented information

about the professional development activity, the employees participating in the activity, and whether or not any of

those employees need a substitute. This is information that the Funding Source Directors need to make a decision

about the proper funding. If any one of the participating employees needs a substitute, the form will be tagged

with a Tracking No. by the Funding Source Director and the substitute general ledger account code will be entered on

the form. All forms tagged with a Tracking No. will be forwarded to the Payroll office by the Funding Source

Director.

Why is the name of the substitute not needed on this form? AESOP will provide Payroll with the name of the

substitute that has been attached to the Teacher’s or Para’s Leave transaction. That is why it is important that this

information be correctly entered into AESOP in a timely manner. Therefore, as long as the PL/SRF provides Payroll

with the date(s) of the professional leave, the name of teacher(s) or Para(s) attending, and the associated substitute

account code, Payroll can locate the assigned substitute from the information downloaded from AESOP and change

the account code for the assigned substitute.

Who will provide the account code for substitute pay when substitutes are needed? The general ledger account

code for the substitute pay will be entered By the Funding Source Director when the Director receives the PL/SRF

and approves the funding for activity. The Director will also tag the form with a Tracking No. and then forward the

form directly to the Payroll office.

What is the purpose of the Tracking No.? This number will identify the Forms that need to be forwarded to the

Payroll office by the Funding Source Directors.

This Tracking No. will also be used to track CHANGES that need to be reported to Payroll after the original form has

been submitted. For instance, at the last minute one of the employees reported on the original PL/SRF becomes ill

and is unable to attend the activity. A replacement employee is selected to attend. This change needs to be reported to

Payroll. In this instance the School should:

(1) obtain a “CHANGE to Tracking No. ______” form;

(2) enter the Tracking No assigned to the original PL/SRF;

(3) complete Items 2 through 6 as appear on original PL/SRF;

(4) show the change FROM the original employee TO the replacement employee;

(5) and forward the “CHANGE” to the Funding Source Director.

The Funding Source Director will then approve the change, enter the account code for the substitute pay and forward

the CHANGE form to the Payroll office.

NOTE: CHANGES may also include deletions and additions.

Who should initiate the preparation of this form?

If initiated by the Principal:

If the Principal wishes to obtain funding (either OTHER COSTS or SUBSTITUTE COSTS) for a professional

leave activity, the School will:

(1) complete Items 2 through 12 (If the funding source is not listed, check “Other” and specify the name

of the funding source or grant, etc.

(2) sign the form; and

(3) forward the form to the Funding Source Director that was checked at Item #10.


2

Once the Funding Source Director receives the form from the Principal, the Funding Source Director will

APPROVE or DENY funding for OTHER COSTS and/or SUBSTITUTE COSTS. If SUBSTITUTE COSTS are

approved, the form will be assigned a Tracking No. If substitutes are NOT needed, a Tracking No. will

NOT be assigned. The Funding Source Director will then sign and date the form, enter an account number for

the substitute’s pay (if substitute needed) and return a copy of the form to the School/Location.

If initiated by the Funding Source Director:

If a Funding Source Director wishes to recommend a professional development activity to a Principal, the

Funding Source Director will:

(1) complete Items 2 through 10;

(2) list the names of employees recommended (or provide criteria for the selection of employees);

(3) check the appropriate funding source; and

(4) send the PL/SRF form to the Principal for approval.

If the Principal approves the activity and the release of the employees, the principal should:

(1) complete any missing information at Item #9- Employees Attending-Substitutes Needed?;

(2) sign and date the form; and

(3) return the form to the Funding Source Director.

If the Principal approves the activity but wishes to change an employee, the Principal should sign the original

PL/SRF form and complete a “CHANGES to Tracking No._____” form. If a “Tracking No.” was assigned to the

original form by the Funding Source Director (which means at least one of the employees needed a substitute),

this number should be entered in the heading of the CHANGES. The CHANGES form should be attached to

original PL/SRF. Both forms should then be returned to the Funding Source Director.

Once the Funding Source Director receives the returned PL/SRF form and CHANGES (if attached), the Funding

Source Director will:

(1) indicate whether the activity is approved or denied for OTHER COSTS and/or SUBSTITUTE

COSTS,

(2) sign the form;

(3) enter the account code for the associated substitute pay (if substitutes are needed); and

(4) return a signed copy of the form to the School/Principal.

When should this form be prepared and submitted to the Funding Source Director? This form should be

submitted to the Funding Source Director a minimum of three to four weeks prior to the professional development

activity.

For the process to work effectively, the PL/SRF forms must be received by the Payroll office according to the Payroll

Reporting Schedule, the same reporting schedule that applies to the deadlines for entering leave and substitutes into

AESOP. This Reporting Schedule can be found in the Salary Guide. For instance, if a teacher participated in a

professional development activity on January 30, 2009, the professional leave and associated substitute pay would fall

within the Payroll Leave/Additional Comp. Reporting Period of January 16 – January 30, according to the FY 2009

Salary Guide. Therefore, all forms for activities occurring during the period January 16 to January 30 should be

forward to the Payroll office by the Funding Source Directors no later than January 7, 2009.

When should changes to the employees attending be submitted to the Funding Source Director? CHANGES

should be transmitted to the Funding Source Director on the same day the change is known in order for the PL/SRF to

reach the Payroll office by the payroll processing deadline.

Should the school send the PL/SRF directly to Payroll? The only time a school would send the PL/SRF form

directly to payroll is when the school’s Principal is the Funding Source Director for a specific School Grant that will

fund the activity such as a Charter School Grant. (Note: If the Principal wishes to use the school’s Title I allocation

to fund and activity, the PL/SRF should be sent to Title I’s Funding Source Director for approval and substitute

account coding. The Title I office will forward the PL/SRF directly to Payroll.)


1 2 3 4 5 6 7 1 2 3 4 1

8 9 10 11 12 13 14 5 6 7 8 9 10 11 2 3 4 5 6 7 8

15 16 17 18 19 20 21 12 13 14 15 16 17 18 9 10 11 12 13 14 15

22 23 24 25 26 27 28 19 20 21 22 23 24 25 16 17 18 19 20 21 22

29 30 31 26 27 28 29 30 31 23 24 25 26 27 28 29

30

1 2 3 4 5 6 1 2 3 1

7 8 9 10 11 12 13 4 5 6 7 8 9 10 2 3 4 5 6 7 8

14 15 16 17 18 19 20 11 12 13 14 15 16 17 9 10 11 12 13 14 15

21 22 23 24 25 26 27 18 19 20 21 22 23 24 16 17 18 19 20 21 22

28 29 30 31 25 26 27 28 29 30 23 24 25 26 27 28 29

30 31

1 2 3 4 5 1 2 1 2

6 7 8 9 10 11 12 3 4 5 6 7 8 9 3 4 5 6 7 8 9

13 14 15 16 17 18 19 10 11 12 13 14 15 16 10 11 12 13 14 15 16

20 21 22 23 24 25 26 17 18 19 20 21 22 23 17 18 19 20 21 22 23

27 28 29 30 31 24 25 26 27 28 24 25 26 27 28 29 30

31

1 2 3 4 5 6 1 2 3 4 1

7 8 9 10 11 12 13 5 6 7 8 9 10 11 2 3 4 5 6 7 8

14 15 16 17 18 19 20 12 13 14 15 16 17 18 9 10 11 12 13 14 15

21 22 23 24 25 26 27 19 20 21 22 23 24 25 16 17 18 19 20 21 22

28 29 30 26 27 28 29 30 31 23 24 25 26 27 28 29

30

180 DAY CALENDARSTUDENT

FY 2018 - 2019

July-18 Aug-18 Sep-18T F SF S S M T WS S M T W TS M T W T F

7 H21H

SH

26 27 28 29 309 10 11 128

23 24 253 4 5 6

34 3517 31 32 3313 14 15 16

Oct-18 Nov-18 Dec-18S M T W T F S

40

22 1836 37 38 3918 19 20 21 22

F S

41 42 43 44 45

S S M T W TS M T W T F

SH 46 47 48 49

61 62

80 81

52 SH SH H 68 69 70 71

67 77 78 7963 64 65 66

SH

SH87 8853 54 55 56 57

86SH SH SH H SH SH89

82 83 84 8550 51

T F

Jan-19 Feb-19 Mar-19

76

20 16 SH 1372 73 74 7558 59 60 SH H SH SH

T F SH SH SH SH 108

F S S M T WS S M T W TS M T W

127 128 129 130 131110 111 112 113

126

90 91 92 93 94 109

133 134 135 136H H 119

114 115 116 13295 96 97 98 99

139 140 141SH SH SH SH SH

120 121 137 138100 101 102 103 SH

S M T W T F

Apr-19 May-19 Jun-19

18 18 16122 123 124 125104 105 106 107

164 165 166

T F S

142 143 144 145 146

F S S M T WS S M T W T

177 178 179

147 148 149 150 151 167

157 158 159 160 161

172152

168 169 170 171

180

176173 174 175153 154 155 156

22 17H162 163

Total Work Days: 180H - HOLIDAY SH- SCHOOL HOLIDAY

117 118

Pro

pose

d

1 2 3 4 5 6 7 1 PL 2 3 4 1

8 9 10 11 12 13 14 5 6 7 8 9 10 11 2 3 4 PL 5 6 7 8

15 16 17 18 19 20 21 12 13 14 15 16 17 18 9 10 11 12 13 14 15

22 23 24 25 26 27 28 19 20 21 22 23 24 25 16 17 18 19 20 21 22

29 30 PL 31 PL 26 27 28 29 30 31 23 24 25 26 27 28 29

30

1 2 3 4 5 6 1 2 3 1

7 8 PL 9 10 11 12 13 4 5 6 7 8 9 10 2 3 4 5 6 7 8

14 15 16 17 18 PL 19 20 11 12 13 14 15 16 17 9 10 11 12 13 14 15

21 22 23 24 25 26 27 18 19 20 21 22 23 24 16 17 18 19 20 21 22

28 29 30 31 25 26 27 28 29 30 23 24 25 26 27 28 29

30 31

1 2 3 PL 4 PL 5 1 2 1 2

6 7 8 9 10 11 12 3 4 5 6 7 8 9 3 4 5 6 7 8 9

13 14 15 16 17 18 19 10 11 12 13 14 15 16 10 11 12 13 14 15 16

20 21 22 23 24 25 26 17 18 19 PL 20 21 22 23 17 18 19 20 21 22 23

27 28 29 30 31 24 25 26 27 28 24 25 26 27 28 29 30

31

1 2 3 4 5 6 1 2 3 4 1

7 8 9 10 11 12 13 5 6 7 8 9 10 11 2 3 4 5 6 7 8

14 15 16 17 18 19 20 12 13 14 15 16 17 18 9 10 11 12 13 14 15

21 22 23 24 25 26 27 19 20 21 22 23 24 PL 25 16 17 18 19 20 21 22

28 29 30 26 27 28 29 30 31 23 24 25 26 27 28 29

30

TEACHERFY 2018-2019

July-18 Aug-18 Sep-18S M T W T

190 DAY CONTRACT CALENDAR

T W

4 5

W T F S

3

T F S S M TF S S M

15

2910 26 27 286 7 8 9 H

35 36 37 38 3917 18 19 2016

30 31 32 33 3411 12 13 14

Oct-18 Nov-18

43 44

2 23 1925 40 41 4221 22 23 241 2

M T W T F ST W T F S S

Dec-18S M T W T F S S M

51 52 53 54

686745 46 47 48 49

88 89 90 91 9274 75 76 77SH H55 56 57

83 84 85 86 8769 70 71 72 73

SH H SH SH SH93 9459 60 61 62 63 SH SH SH H SH SH95

T F


82

22 16 SH 1378 79 80 8164 65 66

96 97

T F SH SH 116


136 137 138 139 140118 119 120 121

135

98 99 100 101 102 117

144 145H H108 109 110 111

126 141 142 143122 123 124 125103 104 105 106 107

150SH SH SH SH SH

146 147 148 149127 128 129 130

S M T W T F


20 19 16131 132 133 134112 113 114 115

175

T F S

151 152 153 154 155


177 178 179 180156 157 158 159 160 176

173 174

166 167 168 169 170

185181 182 183 184161 162 163 164 165

172

186 187 188 189 190

Total Work Days: 190H-HOLIDAY SH-SCHOOL HOLIDAY PROFESSIONAL LEARNING

50

58

22 18

H171

Pro

pose

d

1 2 3 4 5 6 7 1 2 3 4 1

8 9 10 11 12 13 14 5 6 7 8 9 10 11 2 3 4 5 6 7 8

15 16 17 18 19 20 21 12 13 14 15 16 17 18 9 10 11 12 13 14 15

22 23 24 25 26 27 28 19 20 21 22 23 24 25 16 17 18 19 20 21 22

29 30 31 26 27 28 29 30 31 23 24 25 26 27 28 29

30

1 2 3 4 5 6 1 2 3 1

7 8 9 10 11 12 13 4 5 6 7 8 9 10 2 3 4 5 6 7 8

14 15 16 17 18 19 20 11 12 13 14 15 16 17 9 10 11 12 13 14 15

21 22 23 24 25 26 27 18 19 20 21 22 23 24 16 17 18 19 20 21 22

28 29 30 31 25 26 27 28 29 30 23 24 25 26 27 28 29

30 31

1 2 3 4 5 1 2 1 2

6 7 8 9 10 11 12 3 4 5 6 7 8 9 3 4 5 6 7 8 9

13 14 15 16 17 18 19 10 11 12 13 14 15 16 10 11 12 13 14 15 16

20 21 22 23 24 25 26 17 18 19 20 21 22 23 17 18 19 20 21 22 23

27 28 29 30 31 24 25 26 27 28 24 25 26 27 28 29 30

31

1 2 3 4 5 6 1 2 3 4 1

7 8 9 10 11 12 13 5 6 7 8 9 10 11 2 3 4 5 6 7 8

14 15 16 17 18 19 20 12 13 14 15 16 17 18 9 10 11 12 13 14 15

21 22 23 24 25 26 27 19 20 21 22 23 24 25 16 17 18 19 20 21 22

28 29 30 26 27 28 29 30 31 23 24 25 26 27 28 29

30

ELEMENTARY SCHOOL PRINCIPALS

July-18 Aug-18 Sep-18


T F S

HF S S M T WS S M T W TS M T W T F

24 25 H1 2 3 4 5

2018 19

45 46 47 48 4927 28 29 306 7 8 9 10 26

41 42 43 4421 22 23

40

53 54

16 17

35 50 51 5231 32 33 3411 12 13 14 15

T F


59

17 23 1955 56 57 5836 37 38 39

82 83

F S

60 61 62 63 64

S S M T W TS M T W

70 71 72 73

88 98 99 10084 85 86 8765 66 67 68 69

103 104 105 10689 90 91 92

101 102SH H 107

SH H SH SH SH108 109

93 94 95 96

74 75 76 77 78 SH SH SH H SH SH110

T F


97

22 16 SH 1379 80 81

111 112

T F SH SH 131


151 152 153 154 155133 134 135 136

150

113 114 115 116 117 132

159 160H H123 124 125 126

141 156 157 158137 138 139 140118 119 120 121 122

165SH SH SH SH SH

161 162 163 164142 143 144 145

S M T W T F


20 19 16146 147 148 149127 128 129 130

190

T F S

166 167 168 169 170


210 211 212 213 214192 193 194 195171 172 173 174 175 191

188 189

181 182 183 184 185

200 215196 197 198 199176 177 178 179 180

201 202 203 204 205

Total Work Days: 215H-HOLIDAY SH-SCHOOL HOLIDAY PRE/POST/PROFESSIONAL LEARNING

FY 2018-2019

22 22 6206 207 208 209H186 187

1 2 3 4 5 6 7 1 2 3 4 1

8 9 10 11 12 13 14 5 6 7 8 9 10 11 2 3 4 5 6 7 8

15 16 17 18 19 20 21 12 13 14 15 16 17 18 9 10 11 12 13 14 15

22 23 24 25 26 27 28 19 20 21 22 23 24 25 16 17 18 19 20 21 22

29 30 31 26 27 28 29 30 31 23 24 25 26 27 28 29

30

1 2 3 4 5 6 1 2 3 1

7 8 9 10 11 12 13 4 5 6 7 8 9 10 2 3 4 5 6 7 8

14 15 16 17 18 19 20 11 12 13 14 15 16 17 9 10 11 12 13 14 15

21 22 23 24 25 26 27 18 19 20 21 22 23 24 16 17 18 19 20 21 22

28 29 30 31 25 26 27 28 29 30 23 24 25 26 27 28 29

30 31

1 2 3 4 5 1 2 1 2

6 7 8 9 10 11 12 3 4 5 6 7 8 9 3 4 5 6 7 8 9

13 14 15 16 17 18 19 10 11 12 13 14 15 16 10 11 12 13 14 15 16

20 21 22 23 24 25 26 17 18 19 20 21 22 23 17 18 19 20 21 22 23

27 28 29 30 31 24 25 26 27 28 24 25 26 27 28 29 30

31

1 2 3 4 5 6 1 2 3 4 1

7 8 9 10 11 12 13 5 6 7 8 9 10 11 2 3 4 5 6 7 8

14 15 16 17 18 19 20 12 13 14 15 16 17 18 9 10 11 12 13 14 15

21 22 23 24 25 26 27 19 20 21 22 23 24 25 16 17 18 19 20 21 22

28 29 30 26 27 28 29 30 31 23 24 25 26 27 28 29

30

CURRICULUM CONTENT COORDINATORS/RTI SPECIALISTMIDDLE SCHOOL / SGRAC PRINCIPALS

FY 2018-2019



T F SH

F S S M T WS S M T W TS M T W T F

24 25 H1 2 3 4 5

2018 19

45 46 47 48 4927 28 29 306 7 8 9 10 26

41 42 43 4421 22 23

40

53 54

16 17

35 50 51 5231 32 33 3411 12 13 14 15

T F


59

17 23 1955 56 57 5836 37 38 39

82 83

F S

60 61 62 63 64

S S M T W TS M T W

70 71 72 73

88 98 99 10084 85 86 8765 66 67 68 69

103 104 105 10689 90 91 92

101 102SH H 107

SH H SH SH SH108 109

93 94 95 96

74 75 76 77 78 SH SH SH H SH SH110

T F


97

22 16 SH 1379 80 81

111 112

T F SH SH 131


151 152 153 154 155133 134 135 136

150

113 114 115 116 117 132

159 160H H123 124 125 126

141 156 157 158137 138 139 140118 119 120 121 122

165

130 SH SH SH SH SH161 162 163 164142 143 144 145

S M T W T F


20 19 16146 147 148 149127 128 129

188 189 190

T F S

166 167 168 169 170


210 211 212

181 182 183 184 185

196176 197 198 199

201 202 203

171 172 173 174 175

179 180

207 208 209H

213 214192 193 194 195

220204 205

218 219200 215


22 22 11

191

206

216 217

186 187

177 178

1 2 3 4 5 6 7 1 2 3 4 1

8 9 10 11 12 13 14 5 6 7 8 9 10 11 2 3 4 5 6 7 8

15 16 17 18 19 20 21 12 13 14 15 16 17 18 9 10 11 12 13 14 15

22 23 24 25 26 27 28 19 20 21 22 23 24 25 16 17 18 19 20 21 22

29 30 31 26 27 28 29 30 31 23 24 25 26 27 28 29

30

1 2 3 4 5 6 1 2 3 1

7 8 9 10 11 12 13 4 5 6 7 8 9 10 2 3 4 5 6 7 8

14 15 16 17 18 19 20 11 12 13 14 15 16 17 9 10 11 12 13 14 15

21 22 23 24 25 26 27 18 19 20 21 22 23 24 16 17 18 19 20 21 22

28 29 30 31 25 26 27 28 29 30 23 24 25 26 27 28 29

30 31

1 2 3 4 5 1 2 1 2

6 7 8 9 10 11 12 3 4 5 6 7 8 9 3 4 5 6 7 8 9

13 14 15 16 17 18 19 10 11 12 13 14 15 16 10 11 12 13 14 15 16

20 21 22 23 24 25 26 17 18 19 20 21 22 23 17 18 19 20 21 22 23

27 28 29 30 31 24 25 26 27 28 24 25 26 27 28 29 30

31

1 2 3 4 5 6 1 2 3 4 1

7 8 9 10 11 12 13 5 6 7 8 9 10 11 2 3 4 5 6 7 8

14 15 16 17 18 19 20 12 13 14 15 16 17 18 9 10 11 12 13 14 15

21 22 23 24 25 26 27 19 20 21 22 23 24 25 16 17 18 19 20 21 22

28 29 30 26 27 28 29 30 31 23 24 25 26 27 28 29

30

HIGH SCHOOL PRINCIPALSFY 2018-2019



T F SH1 2 3 4


28 29 H5 6 7 8 9

2422 23

49 50 51 52 5331 32 33 3410 11 12 13 14 30

45 46 47 4825 26 27

57 58

20 21

39 54 55 5635 36 37 3815 16 17 18 19


63

21 23 1959 60 61 6240 41 42 43 44

F S

64 65 66 67 68


87 88

110 111 112 11394 95 96 97

108 109H74 75 76 77

93 105 106 10789 90 91 9269 70 71 72 73

114

SH H SH SH SH115 11679 80 81 82 83 SH H SH SH117

T F


104

23 18 SH 13100 101 102 10384 85 86

118 119

T F SH SH 138


158 159 160 161 162140 141 142 143

157

120 121 122 123 124 139

166 167H H130 131 132 133

148 163 164 165144 145 146 147125 126 127 128 129

172SH SH SH

168 169 170 171149 150 151 152

S M T W T F


20 19 18174153 154 155 156134 135 136 137

199

T F S

175 176 177 178 179


219 220 221 222 223201 202 203 204180 181 182 183 184 200

197 198

227 228

190 191 192 193 194

209 224 225 226205 206 207 208185 186 187 188 189

195 196

229 230 231 232210 211 212 213 214

Total Work Days: 237H-HOLIDAY SH-SCHOOL HOLIDAY

78

98 99 SH

173

22 22 19234 235 236 237215 216 217 218

233H

1 2 3 4 5 6 7 1 2 3 4 1

8 9 10 11 12 13 14 5 6 7 8 9 10 11 2 3 4 PL 5 6 7 8

15 16 17 18 19 20 21 12 13 14 15 16 17 18 9 10 11 12 13 14 15

22 23 24 25 26 27 28 19 20 21 22 23 24 25 16 17 18 19 20 21 22

29 30 31 26 27 28 29 30 31 23 24 25 26 27 28 29

30

1 2 3 4 5 6 1 2 3 1

7 8 PL 9 10 11 12 13 4 5 6 7 8 9 10 2 3 4 5 6 7 8

14 15 16 17 18 PL 19 20 11 12 13 14 15 16 17 9 10 11 12 13 14 15

21 22 23 24 25 26 27 18 19 20 21 22 23 24 16 17 18 19 20 21 22

28 29 30 31 25 26 27 28 29 30 23 24 25 26 27 28 29

30 31

1 2 3 4 5 1 2 1 2

6 7 8 9 10 11 12 3 4 5 6 7 8 9 3 4 5 6 7 8 9

13 14 15 16 17 18 19 10 11 12 13 14 15 16 10 11 12 13 14 15 16

20 21 22 23 24 25 26 17 18 19 20 21 22 23 17 18 19 20 21 22 23

27 28 29 30 31 24 25 26 27 28 24 25 26 27 28 29 30

31

1 2 3 4 5 6 1 2 3 4 1

7 8 9 10 11 12 13 5 6 7 8 9 10 11 2 3 4 5 6 7 8

14 15 16 17 18 19 20 12 13 14 15 16 17 18 9 10 11 12 13 14 15

21 22 23 24 25 26 27 19 20 21 22 23 24 25 16 17 18 19 20 21 22

28 29 30 26 27 28 29 30 31 23 24 25 26 27 28 29

30


197

22 22 1

181

176 177

167 168 169 170

196 198 199H

182 183 184 185

194 195

190

200

171 172 173 174 175

186166 187 188 189

191 192 193

161 162 163 164 165

178 179 180

T F S

156 157 158 159 160



20 19 16136 137 138 139117 118 119 120 SH SH SH SH SH

151 152 153 154132 133 134 135

149 150H H113 114 115 116

131 146 147 148127 128 129 130108 109 110 111 112

155

W TS M T W

141 142 143 144 145123 124 125 126

140

103 104 105 106 107 122

69 70 71

101 102

T F SH SH 121

F S S M T WS S M T

64 65 66 67 68 SH SH SH H SH SH100

T F


87

22 16 SH 13

9679 80 81 82

91 92SH H 97

SH H SH SH SH98 99

83 84 85 86

60 61 62 63

78 88 89 9074 75 76 7755 56 57 58 59

93 94 95

72 73

F S

50 51 52 53 54



49

7 23 1945 46 47 4826 27 28 29 30

43 44

6 7

25 40 41 4221 22 23 241 2 3 4 5

35 36 37 38 3917 18 19 2016

31 32 33 3411 12 13 14 15 H108 9

T F SF S S M T WS S M T W TS M T W T F

MIDDLE SCHOOL COUNSELOR (PRIMARY SCHEDULER)

FY 2018-2019



SCHOOL PSYCHOLOGIST

PAY TYPE CHECK DATE LEAVE/ADD'L COMPREPORTING PERIOD

LAST POSSIBLE DATETO POST OR SUBMIT

Monthly/Sub

Monthly/Sub 07/31/18 07/01/18 - 07/15/18 07/18/18

Monthly/Sub 07/16/18 - 07/31/18 08/03/18

Monthly/Sub 08/31/18 08/01/18 - 08/15/18 08/20/18

Monthly/Sub 08/16/18 - 08/31/18 09/05/18

Monthly/Sub 09/28/18 09/01/18 - 09/15/18 09/19/18

Monthly/Sub 09/16/18 - 09/30/18 10/03/18

Monthly/Sub 10/31/18 10/01/18 - 10/15/18 10/18/18

Monthly/Sub 10/16/18 - 10/31/18 11/05/18

Monthly/Sub 11/16/18 11/01/18 - 11/15/18 11/15/18*

Monthly/Sub 11/16/18 - 11/30/18 12/05/18

Monthly/Sub 12/19/18 12/01/18 - 12/15/18 12/14/18*

Monthly/Sub 12/16/18 - 12/31/18 01/03/19

Monthly/Sub 01/31/19 01/01/19 - 01/15/19 01/18/19*

Monthly/Sub 01/16/19 - 01/31/19 02/05/19

Monthly/Sub 02/28/19 02/01/19 - 02/15/19 02/20/19

Monthly/Sub 02/16/19 - 02/28/19 03/05/19

Monthly/Sub 03/22/19 03/01/19 - 03/15/19 03/20/19*

Monthly/Sub 03/16/19 - 03/31/19 04/03/19

Monthly/Sub 04/30/19 04/01/19 - 04/15/19 04/18/19

Monthly/Sub 04/16/19 - 04/30/19 05/03/19

Monthly/Sub 05/31/19 05/01/19 - 05/15/19 05/20/19

Monthly/Sub 05/16/19 - 05/31/19 06/05/19

Monthly/Sub 06/28/19 06/01/19 - 06/15/19 06/19/19

SUBJECT TO CHANGE / ANY CHANGES WILL BE POSTED TO AESOP


FY 2018 - 2019MONTHLY/SUBSTITUTE PAYROLL SCHEDULE

*PLEASE MAKE NOTE OF THE CHANGES IN THE LAST POSSIBLE DATE TO HAVE YOUR PAYROLL INFORMATION SUBMITTED.THE EARLY CUT-OFF DATES ARE DUE TO HOLIDAY PAY DATES.

PAY TYPE CHECK DATE LEAVE/ADD'L COMPREPORTING PERIOD

LAST POSSIBLE DATETO POST OR SUBMIT

Semi-Monthly/Sub 07/13/18

Semi-Monthly/Sub 07/31/18 07/01/18 - 07/15/18 07/18/18

Semi-Monthly/Sub 08/15/18 07/16/18 - 07/31/18 08/03/18

Semi-Monthly/Sub 08/31/18 08/01/18 - 08/15/18 08/20/18

Semi-Monthly/Sub 09/14/18 08/16/18 - 08/31/18 09/05/18

Semi-Monthly/Sub 09/28/18 09/01/18 - 09/15/18 09/19/18

Semi-Monthly/Sub 10/15/18 09/16/18 - 09/30/18 10/03/18

Semi-Monthly/Sub 10/31/18 10/01/18 - 10/15/18 10/18/18

Semi-Monthly/Sub 11/15/18 10/16/18 - 10/31/18 11/05/18

Semi-Monthly/Sub 11/16/18 11/01/18 - 11/15/18 11/15/18*

Semi-Monthly/Sub 12/14/18 11/16/18 - 11/30/18 12/05/18

Semi-Monthly/Sub 12/19/18 12/01/18 - 12/15/18 12/14/18*

Semi-Monthly/Sub 01/15/19 12/16/18 - 12/31/18 01/03/19

Semi-Monthly/Sub 01/31/19 01/01/19 - 01/15/19 01/18/19*

Semi-Monthly/Sub 02/15/19 01/16/19 - 01/31/19 02/05/19

Semi-Monthly/Sub 02/28/19 02/01/19 - 02/15/19 02/20/19

Semi-Monthly/Sub 03/15/19 02/16/19 - 02/28/19 03/05/19

Semi-Monthly/Sub 03/22/19 03/01/19 - 03/15/19 03/20/19*

Semi-Monthly/Sub 04/15/19 03/16/19 - 03/31/19 04/03/19

Semi-Monthly/Sub 04/30/19 04/01/19 - 04/15/19 04/18/19

Semi-Monthly/Sub 05/15/19 04/16/19 - 04/30/19 05/03/19

Semi-Monthly/Sub 05/31/19 05/01/19 - 05/15/19 05/20/19

Semi-Monthly/Sub 06/14/19 05/16/19 - 05/31/19 06/05/19

Semi-Monthly/Sub 06/28/19 06/01/19 - 06/15/19 06/19/19

SUBJECT TO CHANGE / ANY CHANGES WILL BE POSTED TO AESOP


FY 2018 - 2019SEMI-MONTHLY/SUBSTITUTE PAYROLL SCHEDULE

THE EARLY CUT-OFF DATES ARE DUE TO HOLIDAY PAY DATES.*PLEASE MAKE NOTE OF THE CHANGES IN THE LAST POSSIBLE DATE TO HAVE YOUR PAYROLL INFORMATION SUBMITTED.


ACCOUNTING MANUAL FOR

SCHOOL ACTIVITY FUNDS

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ACCOUNTING MANUAL FOR ACTIVITY FUNDS

INDEX

I. General InformationPurpose of Activity Funds 1 Purpose of Accounting Procedures 1 Legal Requirements 1-2

II. Management of Activity FundsSegregation of Duties 3 Specific Guidelines 3 Internal Auditing of Activity Funds 3 Maintenance of Records 3 Bank Accounts 4 Surplus/Deficits From Completed Projects of Inactive Accounts 4 Use of School Facilities 4-5Fund Raising Activities 5Internal Controls 6

III. ReceiptsGeneral Information & Requirements 7 Purpose of Cash Receipts 7-8Cash Collections & Cash Reports 8Deposit Procedures 9Returned Checks and Redeposit 9Interest Earned on Activity Funds 9

IV. DisbursementsCheck Disbursements 9-10Appropriate Expenditures 10Purchasing Procedures 11Travel Reimbursements 11Contracted Services 11Prohibited Expenditures 11Sales Tax 11

V. Accounting RecordsAccounting System 12

Cash Journal 12 Closing Cash Journal 13 Bank Reconciliation 13

Fund Transfers 13 Financial Report 14

EXHIBITS

1 Sample List of Expenditures 16 2 Board Policy DI 17 3 Board Policy DIA 18 4 Board Policy DJE – Purchasing 21 5 Board Policy JKB – Solicitations 24 6 GaDOE – School Activity Account Guidance 25 7 Georgia Sales and Use Tax Regulation 39 8 Fund Raiser Request Form 41 9 Cash Collection Form 42 10 Cash Report Form 43 11 General Accounting Journal 44 12 My School Bucks 45 13 Bank Reconciliation Form 49 13a Monthly Report 50 13b Principal’s Report Form 51 14 Check Request Form 52 15 Transfer of Funds 53 16 Request for Reimbursement/Refund Form 54 17 Services Rendered Form 55

GENERAL INFORMATION

Purpose of Activity Funds

Activity Funds have been defined as governmental or agency funds consisting of resources received and held by each school to be expended or invested in accordance with conditions of the fund. Specifically, they are all monies accumulated from student activity programs and various school board approved fund-raising activities.

Activity Funds are a major part of the regular school program because of their value in supplementing academics. Each school may maintain an activity account. That account will encompass the care and administration of those activities and functions relating to student and faculty programs. The administrative policy of the account shall be that income received for a specific function shall be disbursed only for that function. However, if unusual circumstances occur, the principal may reallocate funds to the general function. Upon dissolution of any function, the principal shall insure that any liabilities of that function are liquidated. Because all funds derived from school sponsored activities are in effect in trust for the benefit of the student body, it is essential that a uniform system be established for the management and accounting of such funds.

Purpose of Accounting Procedures

The primary objectives of these uniform accounting procedures are as follows: • To meet the standards set by the local and State Board of Education.• To provide essential guidance to school principals for receipt, control and expenditure of

school generated funds.• To assist school principals, secretaries, and bookkeepers in maintaining accurate records

of all financial transactions.• To assure uniformity of accounting records for all schools.• To provide written standards against which school accounting records will be audited

and reviewed.• To reduce the risk of fraud, misappropriation, and waste.

Legal Requirements

The school principal is personally responsible for the proper collection, distribution, disbursement and control of all school activity monies relative to the fund in his/her trust. School Activity Accounts are authorized by Board Policy DI (Exhibit #2). Requests must be made annually for the continuation of all accounts (Exhibit #8). For purposes of these procedures “school principal” represents any school official that may administer an Activity Fund.

Georgia Law 20-2-962 requires that each principal make financial reports to the local board of education, accounting for all receipts and expenditures of school funds.

State Standard D1.1 requires that each principal maintain adequate records of all funds collected and make complete financial reports to the Superintendent, accounting for all receipts and expenditures.

Date: Rev. B, 30-May-18 DOC#: FIN-M001 1 of 55

Dougherty County Board of Education Policy JKB (Exhibit #5) states the regulations concerning fund raising events (solicitation). Also, this policy requires the approval of the local board of education for fund raising events.

Dougherty County Board of Education Policy DIA (Exhibit #3) states that school principals are responsible for the management of all funds involving school activities. Requests for expenditures other than those delineated by Policy DIA must be referred to the appropriate Deputy/Assistant Superintendent.

Interpretation of Dougherty County Board of Education Policy DIA. All receipts should be deposited into the bank account and all payments should be made with a school check. No payments should be made with cash.


MANAGEMENT OF ACTIVITY FUNDS

School principals are responsible for the management of all funds involving school activity. Management of these funds requires compliance with federal and state laws, school board policies, and the Dougherty County Board of Education Accounting Manual for Activity Funds.

Segregation of Duties

Segregating duties means that all the responsibility for a given function doesn’t rest with one individual. General principles of accountability require that functions related to handling, obligating and receiving funds be distributed among as many people as possible to reduce the risk that one person may successfully divert funds. Certain functions should be handled by different people rather than assigned to one individual. For instance, schools should assign at least two people to count and verify receipts, and at least two people to verify the amount of deposits. However, if limited staffing makes total segregation not feasible, one person may be involved with both functions – so long as there are two different people who will verify the receipts and the deposits.

Specific Guidelines

Some specific internal account guidelines for student activity funds include: • Purchases for any school shall not exceed the cash resources of that school at any time. • The school may not assume responsibility for the financial records and transactions of

any supporting organization such as PTA, Booster Clubs, etc. • A principal may not enter into any financial agreement or contract involving the

expenditure of funds that would extend, in time, beyond the expiration date of his contract of employment.

• Activity funds shall not be used for any purpose that represents a loan or credit to employees or students. Personal checks may not be cashed from these funds under any circumstances.

• Each school must maintain a ledger consisting of a Control Section and Individual Activity Accounts. The Control Section is a record of all receipts and disbursements of student activity funds. The Individual Activity Accounts categorizes receipts and disbursements into separate “individual activities”. The Control Section and the Individual Activity Accounts should balance at all times. It is extremely important to keep accounting records current at all times.

Internal Auditing of Activity Funds

The School System’s Internal Auditor shall audit all schools’ financial records monthly and/or quarterly. Audits are the final control to give assurance to school principals that their procedures for handling funds entrusted to them are entirely adequate for the protection of themselves and their personnel. A copy of the audit will be made available to the principal and appropriate administrators.

Maintenance of Records

All accounting records should be maintained for five years after the end of any fiscal year. A report should be maintained of items destroyed and the date destroyed.


Bank Accounts

Board Policy DI authorizes each principal to establish bank accounts in the name of the school by requesting the Superintendent’s authorization to the bank to open the account. Any change to the bank accounts which affects authorized signatures, direct or automatic debits to the account, or similar matters requires the specific authorization of the Superintendent to the bank. The request for authorization should be directed to the Chief Financial Officer.

All funds must be deposited in a Dougherty County federally insured banking institution. The school system recommends that only one checking account be maintained to simplify record keeping. All accounts and investments must be made in the school name. When opening a bank account, the Federal Employers Identification number assigned to Dougherty County School System, which is 58-6000231, must be used. This FEI number must not be used by any club or parent organization.

Authorized signatures for each Activity Fund account shall be on file with the Chief Financial Officer by September 1, of each school year. This form (Annual Request for Student/Activity Account – Exhibit #8) should include all activity fund accounts.

The principal is ultimately responsible for all financial transactions and proper check signatures. The principal will generally sign the majority of checks, but may designate an alternate to sign in his/her absence. The school system recommends the principal and assistant principal as the authorized persons to sign checks. Because of internal controls, the bookkeeper should not both prepare the check and sign the check. The use of a stamped signature is prohibited.

Surplus/Deficits from Completed Projects or Inactive Accounts

Any remaining balance in the account of a completed project, discontinued club or activity group should be closed into the general fund at the end of the fiscal year after the project has been completed or club has been discontinued or become inactive. Also, if the remaining balance is a negative amount (deficit) in any club account, a transfer from the general fund should be made to cover the deficit amount and close the activity account with a zero balance. An activity account should be considered inactive if the school administrators do not anticipate further activity to occur within the account.

Use of School Facilities – Board Policy KG

The Dougherty County Board of Education declares that school buildings and grounds shall be considered as community centers and made available for legal assembly, for public literary, recreational, educational or public agency meetings, or for the discussion of matters of general or public interest under the following conditions:

1. Permission for the use of school system facilities must be obtained from the school

principal or building manager. Online requests for the use of a school system facility shall be made to the principal or building manager at least two weeks in advance.


2. Authorization for use of school system facilities shall not be considered as endorsement or approval of the activity, group or organization or of the purposes they represent.

3. School sponsored activities shall have first priority. 4. No use shall be inconsistent with the use of the building or grounds for school

purposes, or interfere with the regular conduct of schoolwork. 5. Alcoholic beverages will not be permitted in school facilities or on school property

at any time. 6. The use of tobacco products is prohibited inside all buildings of the school system at

all times. The use of tobacco products is prohibited outside of buildings on School Board property during normal working hours.

7. When a principal grants permission for a group to use school property, arrangements must be made with said group for the proper supervision of the activities and the proper cleaning of the premises following its use.

8. Whenever the cafeteria is to be used by a group for the purpose of preparation of food and/or beverages a designated member of the cafeteria staff must be present and supervise the use of the cafeteria facilities.

Fund Raising Activities

The approval of fund raising activities as well as the collection and expenditure of activity funds must be handled in accordance with the State Board of Education regulations and Board Policy JKB – Solicitations (Exhibit #5). All fund raising activities must be approved by the Superintendent and the Board of Education (Fund Raiser Request Form – Exhibit #6). Organizations related to the school (such as parent groups, booster clubs, or PTA who are soliciting funds) must make it clear that the funds are being solicited in their name and not in the name of the school or the Dougherty County School System. Also, these fund raising activities should not conflict with student body fund raising efforts. Guidelines for fund raising activities include:

• Teacher and other employees should not use school time or school facilities in

connection with any personal activity for personal financial profit outside the regular school program.

• Georgia Code 2-204 prohibits games of chance, raffles and lotteries. The State Board of Education also prohibits popularity contests that are conducted for fund-raising purposes.

• Student participation will be voluntary and the project will not interfere with regular school activities unless there are compensating educational values to the activity.

• All funds collected will be maintained in the school’s bank account. Under no circumstances shall funds be deposited into any personal bank account.

• As in any other school activity, sound business practices should be observed. The price of the items to be sold should be set high enough to ensure that an adequate profit is made or at least a breakeven point is obtained. In considering the level of adequate profit, the probability of unpaid items, bad checks, etc. must be taken into consideration.


• Each project sponsor should maintain records on the number of items given to, the amount of money received from, and the amount of items outstanding with each student.

Internal Controls

The principal of each school has overall responsibility for all funds received and disbursed through the school activity account. Because of large sums of monies that may flow through the account, provision should be made for the safe and efficient management of these funds. Separation of accounting duties is a key factor. With the limited staff available and the difficulty involved in this process, attempts should be made to separate duties if at all possible. The following examples may assist in the process:

Receipts & Deposits Secretary or Bookkeeper

Principal or Assistant Principal

1. Collects cash, records in receipt book, issues receipt X

2. Prepares and makes deposit X 3. Takes deposit to bank X 4. Reviews deposit against receipt book X 5. Records deposit on books and attaches X

cash report forms/cash collection forms to copy of deposit slip from bank

Disbursements

Secretary or Bookkeeper

Teacher

Principal or Asst. Principal

6. Prepares Check Request Form and gets approval prior to obligating funds X X

7. Approves the Check Request Form X 8. Prepares check when original invoice and

approved Check Request Form is received X 9. Signs check after reviewing original invoice

and approved Check Request Form X

Bank Reconciliations Secretary or Bookkeeper

Principal or Assistant Principal

10. Prepares bank reconciliation X 11. Reviews, initials and dates monthly

bank reconciliation X


RECEIPTS

General Information & Requirements

The primary source for local school receipts and related requirements include: • Vending machines. Vending machines may be installed in the individual schools. The

operation of the machines must follow state and local Board policy. • Athletics. The collection of funds may be from any or all of the following: ticket sales,

program sales, concession sales, donations and other sources consistent with local Board policy.

• Student Pictures. Schools may sell student pictures at a packet price set by the company and the principal.

• Fund Raising. Activities must be approved by the principal and be consistent with local Board policy.

• Publications. The selling price of school newspapers, yearbooks, and other publications shall be set at a point consistent with good business practices so that the maximum number of students may benefit from the publications.

• School Store. Merchandise that is needed by pupils to facilitate classroom instruction and to accommodate pupils may be sold in school stores.

• Sunshine Account. This account is set up and used to purchase gifts and flowers for teachers and other school employees due to sickness, baby shower, etc. Proceeds from this account may come from donations, dues set by the school staff, and other similar teacher-generated funds. Each school should establish guidelines for this use.

• Collections for School System. These collections include payments received for lost and damaged textbooks, damage to buildings/equipment and tuition.

• Collection of fees/dues and other money from parents or students may be handled in the homeroom or office at the option of the principal. Only regular employees of the school may collect money and issue receipts.

Purpose of Cash Receipts

Cash receipts are the necessary means of accurately recording cash received and providing backup or documentation to substantiate each bank deposit. A pre-numbered receipt book issued by the school systems’ warehouse will be used. (There should never be more than one receipt book in use at any given time.) Receipts protect the person remitting the money and the person receiving the money.

All monies collected shall be receipted by the bookkeeper using a pre-numbered two-part receipt book. An original receipt must be issued by the bookkeeper to the remitter at the time the monies are presented to the bookkeeper. The copy of the receipt will remain in the receipt book for a permanent record to serve as source document for bank deposits and posting to cash journal. Each receipt must include the following information: • Date the cash/check is received • Name of the remitter (individual or firm) • Amount received • Purpose for which the money was received • Activity account to be credited with the receipt


• Signature of bookkeeper • “How Paid” amount of cash/amount of checks

The signature of the remitter on the receipt provides documentation that the remitter agrees with the amount recorded on the receipt. Therefore, the bookkeeper should count (verify) the monies in the presence of the remitter whenever possible. If a Cash Report Form is presented by the remitter, the bookkeeper may record the amount reported on the form and count the monies at a later time. However, the bookkeeper should write “Not Counted” beside the amount on the receipt before issuing the original receipt to the remitter. Once the bookkeeper counts the monies, the bookkeeper should record the count date on the copy of the receipt in the receipt book. If an error in the amount is noted, an adjustment should be recorded on another receipt in the receipt book and a copy of the adjustment receipt should be delivered to the remitter. The bookkeeper should also record the receipt number in the appropriate space on the Cash Report.

Remitter’s name and amount should never be altered on a cash receipt. If an error is made when preparing the receipt, void the incorrect receipt and issue a new one. Attach the original voided receipt to copy in receipt book. Both should be marked “VOID”.

Cash Collections & Cash Reports

Cash Collection Form. (Exhibit #9) A cash collection form should be used when collecting monies for field trips, locker fees, pictures, t-shirts, fund-raisers, club activities, etc. A separate cash collection form should be used for each individual activity and should detail the source (parents, students, etc.) of all receipts.

Cash Report Form. (Exhibit #10) A cash report form should be filled out when the money is collected from places where it is impractical for the bookkeeper to issue receipts. Examples: monies collected from school stores, ice cream sales, school carnivals, etc. The person preparing the report must count the money in the presence of a witness. This witness will then sign the cash report as well as the person preparing the report. The preparer will then turn in the report to the bookkeeper along with the money. The receipt number issued should be written in the appropriate space on the cash report.

Collections procedures to be followed by teachers and other employees who collect money outside of the front office are as follows: • Complete Cash Collection Form for each activity as monies are collected. • Count all money received in the presence of a witness and record the total on the Cash

Collection Form. • Obtain the witness (witness to the count) signature on the Cash Report Form. • Complete and sign Cash Report Form. Verify that the total on the cash collection form

agrees with the total on cash report form. • Deliver the money and the Cash Report Form and Cash Collection Form to the school

office. • Count the money is the presence of the Bookkeeper. • Verify the amount recorded in Bookkeeper’s pre-numbered receipt book and SIGN the

receipt. • Obtain the original copy of the receipt from the bookkeeper and maintain as proof of

delivery of monies to bookkeeper.


Deposit Procedures

Deposit procedures to be followed by the bookkeeper are as follows: • Deposits must be made when cash on hand exceeds $200.00 or at least once a week.

All monies received should be deposited intact without cashing checks or making substitutions (change).

• The total monies receipted in the pre-numbered receipt book shall always equal the sum of monies deposited into the bank.

• All monies collected shall be stored in a locked cash drawer or cash box until deposited. The cash box should be locked at all times and maintained in a secure area. The responsibility for the cash box should be assigned to the individual responsible for making deposits and these funds are not to be used as petty cash.

• Deposit slips shall be prepared in duplicate and should be validated by the bank and kept with the monthly bank statements. The following items must be included on each bank deposit slip: The date, amount of deposit, and the listing of each check (showing makers name and the amount of the check). All duplicate deposit slips shall be maintained for audit purposes.

• The receipt numbers included in the deposit should be identified on the deposit slip or attached to the Cash Report Forms to provide an audit trail.

• Deposits to the bank should NOT be made by the person preparing the deposit. Deposits should be made by someone separate from the bookkeeper.

Returned Checks and Redeposit

In the event that the bank returns a check for any reason, the procedures for handling the situation are as follows: • The person from whom the school received the check should be contacted and the

situation explained. The person should either pay the amount of the check in cash or money order.

• The returned check should be entered in the receipt book in red on the duplicate copy giving the maker and amount of the check (reference the original receipt number on the copy). Also, enter the amount in cash journal as a negative (-) amount in “Received” column and in description write, “Return Check” and the maker.

• When the cash or money order is made, make a new receipt, reference the returned check receipt and make a separate deposit. Note on deposit slip – “Re-deposit” and receipt number.

• Parent-friendly collection process.

Interest Earned on Activity Funds

Write a receipt for the amount of the interest and post in cash journal in “Received & Deposited” column as Interest Earned.

DISBURSEMENTS

Check Disbursements • A pre-numbered voucher type check will be issued for all disbursements. Enter the check

date, payee, amount and complete explanation on voucher. • No check shall be made payable to “CASH”. Payments should always be payable to a


specific person, company or organization. • All payments must be supported by adequate documentation which consists of the

following: o Check Request Form or approved substitute o Original invoice (statements may accompany the invoice, but will not be

accepted as substitution for the invoice) o Request for Reimbursement/Refund Form

• A copy of the Check Request Form and Request for Reimbursement/Refund Form is included in Exhibit #14 and Exhibit #16.

• No check should be issued without prior approval from the principal. The principal should review the voucher package for accuracy prior to signing the check.

• A check should not be written against an account unless there are sufficient funds to cover the check. The principal is responsible for obligations and/or expenditures beyond the account balances.

• The check request form should be marked “PAID” and the check number identified after the check has been issued and signed.

• The check documentation should be filed in check numerical order. The records are subject to review by both internal auditor and independent auditor. Files should be maintained in good order at all time.

• All revenue due to the Dougherty County School System for tuition should be remitted by the end of each semester.

• Revenue from lost or damaged textbooks must be remitted to the Dougherty County School System by May 31st.

Appropriate Expenditures

Activity funds should be used for the furtherance of the educational process at the school level. That may be met through a variety of activities specific to the needs of each school. These activities may cover achievement incentives, motivational materials, small maintenance projects, beautification projects, and needs, which may be specific to the individual school. Expenditures must be for educational purposes and is to be given the broadest significance. This expression is broad enough to cover all things necessary or incidental to the furtherance of education. However, logic and common sense should be applied as judgments are made in this area.


Purchasing Procedures

The school principal is responsible for all purchases utilizing Activity Funds monies. All purchases made in the name of the school must be approved by the principal in writing prior to purchasing. Any purchase made utilizing Activity Funds should be for educational purposes only and in accordance with Board Policy DIA (Activity Funds) and Board Policy DJE – Purchasing (Exhibit #4). Activity Funds should not be used to replace purchasing procedures established for regular school operations funded from budget monies. The activity funds and project/program funds budget are separate.

Travel Reimbursements

Travel reimbursement may not be made from the activity funds. All travel reimbursements must be reimbursed through the Dougherty County School System’s district funds. The maximum rates for reimbursement are those established by the State Department of Education. Adequate documentation must be provided before reimbursement is authorized. Travel voucher forms are located on the DCSS website.

Contracted Services

Situations may develop in which a principal will need to contract with individuals (not school system employees) for services to promote efficiency in school operations (i.e., additional typing for a special project, caterers, or speakers for a special school event). If these situations occur, the principal may contract for the service using a Services Rendered Form (Exhibit 17).

Prohibited Expenditures

The following types of expenditures shall not be made from the activity funds: • Salaries, including overtime, bonuses or any school event (any salaries must be paid

through the payroll department) • Personal loans • Expenditures for purposes other than for which the revenues or receipts were solicited or

collected (i.e., use for field trips receipts for items other than field trips) • Individual memberships. The state auditor has ruled that individual memberships are of a

gratuitous nature. Memberships should be paid for the school only (institutional memberships).

Sales Tax

Georgia sales and use tax regulation is provided for your information and compliance at Exhibit #7.


ACCOUNTING RECORDS

The General Fund is the primary fund of school internal accounts. Other funds may be established as the need arises. The purpose of a fund is to identify the receipts and disbursements associated with a particular activity. Each fund will have a cash balance. To simplify record keeping, only minimum number of funds should be established. At year-end, each fund shall have a zero or positive balance. Funds shall not be operated with negative cash balances.

Accounting System

Activity funds will be accounted for using the cash basis method of accounting. The cash basis method of accounting recognizes revenues when they are received and expenses when they are paid.

Cash Journal (Exhibit #11) - Schools should use a Cash Journal (unless the school is using NextGen Local School Accounting) to record the financial transactions. The journal must be kept by the following method: • The month and the year must always appear at the top of the page and record only one

month per page. All transactions should be recorded in a timely manner (at least weekly).

• All deposits/redeposits should be entered in “Received” column. In description column show “Deposit”. Enter receipt number(s) in appropriate column. Please keep all entries in numerical order and do not skip about. Any reduction to deposits, such as Return Check(s), is entered as a negative (-) in Received column and will be subtracted from monthly total.

• All disbursements should be entered in “Disbursement” column. List check number in appropriate column and in description column enter Payee’s name. Also, keep all check entries in numerical order and do not skip about.

• Enter bank charges in disbursement column and reduce cash accordingly. • Void Check - If it should become necessary to void a check, the signature line on the

check should be removed and “VOID” written clearly across the check. All voided checks should be filed in numerical order with the appropriate bank statement along with the cancelled checks. Be sure to write “VOID” on the check copy. Enter the amount on the current month ledger sheet as a negative (-) amount in the disbursement column. On description line, write “VOID”.

• Stale dated Check – It may become necessary to write off uncollected or outstanding checks that never clear the bank. To handle these transactions, enter the amount on the current month ledger sheet as a negative (-) amount in the disbursement column. On description line, write “Stale dated Check”. On the check copy and the invoice/documentation, write the same explanation. Checks over six (6) months old should be written off. It is a good idea to keep a log of checks written off in the event they are presented to the bank for payment.


Closing Cash Journal • At the end of the month, all columns should be totaled and the journal balanced. All

received columns for all activities (if applicable) should equal the total of “Received & Deposited” column. The total of all disbursements for all activities should equal the total of “Disbursements of All Accounts” column. The ending balance of all accounts should equal the total of “Total Balance of All Accounts” column. The total balance of all accounts should also be used as cash per books, when reconciling bank statement.

• The total of receipts issued from the receipt book(s) and deposited for the month should equal the total of “Received & Deposited” and the total checks issued for the month, should equal the total of “Disbursement of All Accounts”.

• The cash journal must be done monthly and timely.

Bank Reconciliation (Exhibit #12) - The following procedures must be followed in reconciling the bank account: • Compare each check that has cleared the bank with the previous month’s outstanding

checklist and the current month disbursement journal. List outstanding checks on the reconciliation form.

• Compare each deposit slip for the month with deposits shown on the bank statement. All deposits made during the month but not appearing on the statement must be shown on the reconciliation as “deposits in transit.”

• Enter the statement balance, add any deposits in transit and subtract the outstanding checks. The result should equal the total cash as shown on the cash journals or checkbook/check register.

• Any errors must be identified and corrected. • The bank statement must be reconciled monthly. This is the only means of maintaining

accurate club balances as well as overall book balances. Canceled checks should be placed in numerical order and filed with bank statement and reconciliation.

• The individual reconciling the bank statement shall sign and date the reconciliation and the principal shall approve the reconciliation.

Fund Transfers

It may become necessary to transfer monies from one fund to another fund. For example, the General Fund may transfer monies to cover a deficit in another fund, or at year-end, the balance in a closed-out fund may be transferred to the General Fund. (See Transfer of Funds Form - Exhibit #15)

The principal and account sponsor if appropriate must approve transfers. The transfer must be in writing and include the following:

• Fund of incoming transfer • Fund of outgoing transfer • Dollar amount • Reason • Approval signatures

The record of transfer must be maintained with other accounting information. The transfer must be posted to the cash balance of the funds affected.


Financial Report

Each school must submit a monthly financial reports (Principal’s Report Form – Exhibit #13, 13a and 13b) to the Internal Auditor’s Office by the 15th of each month. The report will consist of a summary listing of all school funds within the Activity Account including each fund’s beginning cash balance, total receipts, total disbursements and ending cash balance and a grand total of all fund balances.


EXHIBITS


Exhibit #1

SAMPLE LIST OF EXPENDITURES

Staff/Office Meals and/or refreshments at parent conferences, workshops, meetings, and other special times; postage; teacher of the year banquet; special occasion and birthday cards; dues and fees (institutional/school memberships only); professional magazines and books; classroom items, speakers, association dues; certificates; contracted services; and office supplies.

Students Trophies, awards, certificates and plaques; pens, pencils and paper; games; candy; doctor bills, clothes, and medical supplies; insurance for students; first aid supplies; field trips; assemblies; fine art presentations; instructional materials; flowers, balloons, and gifts for student illness, student birthday recognition; file and development; public relations, school spirit; refreshments for special occasions; lice medication; registration fees for competitions; region dues at high school level; spelling bees and contest prizes; perfect attendance; lunchroom participation; student of the week; and Honor Roll.

Instructional Computer and software; copy machines and supplies; fine arts; speaker; audio visual equipment and repairs; consumable supplies; books and workbooks; weekly readers; professional library materials; school news; scan-tron supplies; media center materials; computer repairs; library books; admission fees and events; cooking supplies; and various class projects.

Building and Grounds Landscaping, framing prints and certificates; pictures; furniture; file cabinets; art work; table cloths and cleaning of cloths; microwave; playground equipment; cleaning supplies; typewriters; computers and printers; computer paper; flowers; shrubs and fertilizer; table and chairs; bookcases; rental of equipment to clean carpet; hammers and general tools; weather radios; pencil sharpeners; and refrigerators.


Exhibit #2Board Policy DI

SCHOOL ACTIVITY ACCOUNTS IN LOCAL BANKS

The Dougherty County Board of Education realizes the need for principals to establish bank accounts in the name of the school for student/school activities. Such accounts may be opened by requesting the Superintendent's authorization to the bank to open the account.

Any change to the bank account which affects authorized signatures, direct or automatic debits to the account or similar matters requires the specific authorization of the Superintendent to the bank. The request for authorization is to be directed to the Executive Director of Finance and Operations.

ADOPTED: March 13, 1989

LAST REVISED: July 19, 1994



Exhibit #3Board Policy DIA

ACTIVITY FUNDS/CONTRACTS FOR OR ON BEHALF OF STUDENTS

All funds derived from school entertainments, school clubs, athletic contests, band activities and from any and all activities of the school involving school property and/or students by which funds are collected and disbursed shall be classified as activity accounts, and subject to all regulations of the Board.

The method of accounting for all activity funds shall be as prescribed in the Dougherty County School System's "Procedures and Instruction for Maintenance of School Activity Accounts" manual.

A. The principal may approve the following expenditures:

1. Equipment and ground work costing less than $1,000

2. Merchandise to be sold in school stores

3. Publications

4. Entertainments

5. Athletic supplies and services

6. School pictures, graduation invitations, and other flow-through monies

7. Recognitions and memorials

8. Instructional and administrative supplies

B. Expenditures for the following must have the approval of the Deputy Superintendent:

1. Equipment and grounds work costing over $1,000

2. All equipment, which is to be attached to a building, or major equipment, whichrequires the use of public utilities.

3. Purchases made from any employee of the School Board

4. Payment for services to any employee of the School Board (exception: paymentfor custodial services at specific functions)

5. Professional expenses and travel reimbursements (on the basis of StateRegulations & Reimbursement Form)

C. Principals must make every effort to obtain bids/quotations on items to be purchased,giving the nature of the purchase, quality desired, description, and other pertinentinformation. Competitive bids are required for purchases over $500.


D. The school principal is to ensure that appropriate procedures are employed to obtainthe best product/service at the best price. Use of committees, consisting of bothstudent and staff, to aid in decisions involving purchases on behalf of students isencouraged.

E. The school principal may approve contracts on behalf of students that do not bind theBoard of Education. Such contracts must comply with Georgia Board of Educationrules. If a contract is on behalf of any student under 18 years of age, the consent ofthe parent or guardian must be obtained and be kept on file in the Principal's office.

F. Principals are to maintain on file for documentation and Superintendent/Boardperusal all communication with the vendors to include:

1. Description of item/service purchased

2. Pertinent information impacting purchasing decision

3. A copy of contract/agreement

G. Principals shall have itemized receipts for cash purchases; other purchases shall besupported and paid only upon receipt of original invoices, purchase orders (ifapplicable) and/or contracts.

H. Collections of funds from students for expenditures that are included in the System'sbudget are prohibited.

I. When activity funds exceed an amount necessary for current anticipated operation,such excess funds should be invested in legal investments for public funds. Suchinvestments must be under the school's own IRS number.

J. The total fund balance at the end of the fiscal year (excluding all obligations) shallnot exceed the following amounts:

1. High Schools - $50,000

2. Middle Schools - $35,000

3. Elementary Schools - $15,000

K. Each principal shall have his activity account records completed and closed so thatthey are available for audit after July 15th of each year. There must be a clear audittrail from receipt of funds to the disbursement of funds.

SCHOOL ANNUAL GUIDELINES

It is the responsibility of the principal of each of the high schools in the Dougherty County School System to oversee the publishing of an annual. The principal shall oversee all financial aspects of annual production and sales to insure that the production and sale of annuals is carried out in a businesslike fashion.

Principals in middle schools and elementary schools may elect to publish an annual following the guidelines contained herein.


Each student shall pay a deposit of no less than one-half of the projected total cost of an annual. Following initial order, the principal shall determine the cost of production of the annuals. Upon receiving the annual, a student shall be required to pay the actual cost of the annual less the initial deposit. Should a student fail to pay for an annual, the student shall not be allowed to participate in non-educational extracurricular activities.

The principal shall determine the fee to be charged for each annual so that there will be no deficit created in the student activity fund or other fund as a result of the loss of revenues for the sale of annuals. The principal may consider the sale of ads in this determination.

▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬ADOPTED: March 9, 1987

LAST REVISED: May 14, 2001



Exhibit #4Board Policy DJE

PURCHASING

1) Purpose - This policy establishes standards and guidelines for procurement of supplies,equipment and certain contractual services. This policy is designed to ensure that suchmaterials and services are obtained efficiently, economically and in regard to affirmativeaction recognizing minority-owned and women-owned businesses.

2) Advertising and Bidding Requirements

a) Purchases and Contracts in excess of $3,000.00. For single purchases and contractsin excess of $3,000.00, bids shall be invited by:

(1) Advertisement in at least one newspaper or general circulation or(2) Mailing invitations to bid to all available dealers, or(3) A combination of such methods. Bids shall be submitted in writing.

For construction and demolition bids over $3,000.00, a 5% bid bondwill be required. Cash or certified check may be accepted in lieu ofbond.

b) Purchases and Contracts from $500.00 to $3,000.00 - For single purchases andcontracts from $500.00 to $3,000.00, bids may be invited orally from a minimum ofthree suppliers. Bids shall be submitted in writing. More formal methods may beused if desired by the school system purchasing staff.

c) Purchases and Contracts less than $500.00 - For single purchases and contracts of lessthan $500.00, no formal bidding is required; however, such inquiry as is necessary toensure that the price obtained is the most advantageous to the school system shall bemade. When appropriate, purchases under $500.00 may be made from state contractsand state bids.

For single items of $250.00 or more, a cost comparison shall be performed for eachpurchase and documentation of the cost comparison shall be maintained. For otheritems, a cost comparison shall be done at least semiannually and documentation of thecost comparison shall be maintained.

d) Purchases from the City of Albany - Purchases of items in connection with the City ofAlbany/Dougherty County or public entities may be made with separate solicitationof bids.

e) Blanket Purchase Agreements - Blanket purchase agreements may be made for therecurring purchase of certain items such as hardware items, gasoline and officesupplies. When a blanket purchase agreement is used, bids shall be solicited onsemiannual or more frequent basis.

Purchases may then be made during the term of an agreement without furthersolicitation of bids.


f) Construction and Demolition Bids over $20,000.00 - All bids for construction anddemolition in excess of $20,000.00 must include assurance that the contractor can andwill obtain a 100% performance bond and payment bond prior to the contract signing.

3) Insurance Requirement - Contractors carrying out construction and demolition work forthe school system may be required to carry certain insurance coverage as listed below aswell as other types of insurance as circumstances may dictate. The amounts of coveragemay vary according to the contract amount.

a) Workers' Compensation - This type insurance is required by state law for mostbusinesses. Its purpose is to protect the employee and the Board of Education fromany personal injury suits resulting from job connected accidents.

b) Liability Insurance - $500,000.00 Single Limit Liability - This will include vehicularliability, liability for activities on the premises and liability for conditions on thepremises resulting from the activities. The purpose of this insurance is to protect theBoard of Education from lawsuits resulting from job connected accidents frompersons or property other than the contractor's employees or property.

c) Builder's Risk (fire and extended coverage) Insurance - This will be for all work inplace and/or materials stored at the building site, including foundations and buildingequipment. The Builder's Risk Insurance shall be for the benefit of the contractor andBoard of Education as their interests may appear and each shall be named in thepolicy or policies as an assured.

Builder's Risk Insurance need not be carried on excavation, piers, footings orfoundations until such time as work on the super-structure is stated. It need not becarried on landscape work. Polices shall furnish coverage at all times for the full cashvalue of all completed construction, as well as materials in place and/or stored at thesite, whether or not the partial payment has been made by the Board of Education.The contractor may terminate this insurance on buildings taken over for occupancy bythe Board of Education as of the date said buildings taken over.

d) All insurance shall be carried with companies, which are financially responsible. Ifany such insurance is due to expire during the construction period, the contractor shallnot permit coverage to lapse and shall furnish evidence of coverage to the ExecutiveDirector of Finance & Operations.

4) Requirements for Awarding Purchase of Contracts

a) In most cases, the purchase or contract will be awarded to the supplier offering thelowest price. If the purchase or contract is awarded to a supplier other than the oneoffering the lowest price, the justification for making the award, based on quality,availability, optional features or other justifiable reason shall be in writing and shallbe filed with the appropriate purchasing documents.

b) In most cases, a minimum of three bids must be received prior to awarding a purchaseor contract in amounts exceeding $500.00. If a minimum of three bids cannot beobtained, a statement to that effect shall be filed with the appropriate purchasingdocuments.


c) In all cases, the Board of Education is supportive of hiring local contractors for localjobs, and the Board encourages the contractors it retains to hire local sub-contractors.The Board of Education is also supportive of purchasing its necessary supplies andequipment from local vendors.

5) Authorization to Make Purchases or Contracts - The school system staff is authorized tomake all purchases or contracts for which budgetary approval is provided by the Board ofEducation. Delegation may be made to business office staff members to make purchasesnot in excess of $250.00.

6) Exceptions to Competitive Bidding Requirements - Purchases and contracts may be madewithout the required bidding process in emergency cases. Examples would be where adelay may result in injury, loss of life, or destruction of property or in cases when onlyone source of supply is available. If an award is made without the required biddingprocess due to one of the exceptions listed above, a formal report of the award may bemade to the Board of Education.

7) Purchasing Procedures - The Executive Director of Finance & Operations shall establishsuch procedure as necessary to carry out the provision of this policy.

8) Affirmative Action - Positive efforts shall be made to use minority-owned and women-owned businesses as sources of supplies and services. Such efforts shall includedeveloping a bidder’s mailing list for these sources and encouraging these businesses tocompete in the bid process.

9) Conflict of Interest - No employee, officer or agent of the Dougherty County SchoolSystem shall be a direct participant in the selection or in the award of administration of aBoard of Education contract for materials or services if a conflict of interest, real orapparent, would be involved. No Board of Education member, officer or employee of theBoard of Education during the member's tenure or for one year thereafter, shall have anysubstantial interest in the contract or the proceeds thereof.

An individual will be considered to have a substantial interest in a contract or theproceeds thereof if the individual is the sole proprietor, is a partner, is an officer (i.e.,president, vice-president, secretary, or treasurer) or owns in excess of 5% of the stock in abusiness or organization which is awarded the contract.

10) Exceptions to this Policy - Any exceptions to this policy must be approved by the Boardof Education.

11) Reporting Requirements - The Dougherty County School System purchasing staff willmake periodic procurement reports to the Board of Education on purchases made. Thereport will include a breakdown from minority/women-owned businesses.

ADOPTED: March 13, 1989

LAST REVISED: July 19, 1994

DOUGHERTY COUNTY BOARD OF EDUCATION Date: Rev. B, 30-May-18 DOC#: FIN-M001 23 of 55

Exhibit #5Board Policy JKB

SOLICITATIONS

Solicitations by students or through any school within the Dougherty County School System shall conform to the following:

1. Fund-raising activities which involve the sale of merchandise such as shakers,bumper stickers, cookbooks, t-shirts, tumblers, other merchandise, doughnuts, candy,baked goods, and other food items may be sold at school only after the last lunchperiod except for non-food items sold through the school store.

2. Fund-raising activities by students in grades K-5, which involve the sale ofmerchandise, articles, subscriptions candy, etc., are prohibited. Door-to-door andstreet corner solicitations are prohibited for students in grades K-5.

3. Fund-raising activities by students in grades 6-8, which involve the sale ofmerchandise, articles, subscriptions, candy, etc., shall be limited to one per year ateach middle school. Door-to-door or street corner solicitation by middle schoolstudents shall only be conducted under the direct supervision of an adult chaperone.

4. The sale of articles or the solicitation of funds in a road or street by studentsrepresenting any school within the Dougherty County School System or any studentclub or organization is prohibited. This shall include solicitations for charities.

This policy shall not restrict fund-raising activities such as barbecue suppers, spaghetti suppers, carnivals, car washes, or other activities held on the school campus after the end of the last lunch period and shall not affect the advance sale of tickets to such activities.

All fund-raising activities shall be approved by the Dougherty County Board of Education in advance of any solicitation, sale, or other fund-raising activities including any financial commitment for merchandise, materials, services, supplies, or other items necessary to carry out the fund-raising activity.

ADOPTED: July 19, 1994

LAST REVISED: August 11, 2003

Cross-Ref.: Also KEBB - Solicitations by Students

DOUGHERTY COUNTY BOARD OF EDUCATION Date: Rev. B, 30-May-18 DOC#: FIN-M001 24 of 55

FINANCIAL MANAGEMENT FOR GEORGIA LOCAL UNITS

OF ADMINISTRATION

Date Issued

Effective Date Section Title:

August 2008 August 2008 V Financial Reporting

Revision No.

Date Revised Chapter Title:

N/A N/A 4 School Activity Accounts (Principal Accounts)

HISTORY

Most school districts have cash funds or bank accounts at individual schools under the control of school principals or club advisors. In the past, these funds may have been excluded from the district's level financial statements and accounting controls. These funds present a unique control challenge to school districts given their decentralized nature and the production of financial records and reports by non-accounting personnel.

Historically, little attention has been given to accounting for activity funds in school districts. The nature of activity funds, however, makes them especially vulnerable to error, misuse, and fraud. In addition, activity funds often total to large sums of money, especially when capturing the amounts that flow through an educational organization in the form of school board funds, student-generated funds, receipts and disbursements related to athletics, and the myriad co-curricular and extracurricular events sponsored by school districts. As a result, policies and procedures for improving controls over these funds and to promote the capturing all student activity-related monies in the district's financial records should be implemented.

Georgia law recognizes the importance of School Activity Accounts by requiring the following:

OCGA 20-2-962. Quarterly Reports by principals; audits by local boards.

The principal of each public school shall make a quarterly report to the local board of education immediately upon the end of each quarter of the fiscal year, and such report shall contain an account of all receipts and expenditures of such funds during the past quarter. The principal shall also make an annual report of the complete

Exhibit 6


property inventory of the school. The local board may at any time during the school year inspect all receipts, expenditures, and property of each public school.

TYPES OF ACTIVITY FUNDS AND PROPER CLASSIFICATION

School Activity Accounts are established to direct and account for monies used to support extra-curricular and co-curricular student activities. As a general rule:

Extra-curricular activities encompass a wide variety of other district-directedactivities, typified by organized sports, drama productions, music concerts andother non-academic interscholastic competitions.

Co-curricular activities are any kinds of school-related activities outside the regularclassroom that directly add value to the formal or stated curriculum. Co-curricularactivities involve a wide range of student clubs and organizations.

A system of classification for purposes of program cost accumulation and reporting mechanism is necessary. (Accounting System)

Activity funds are unique to school districts. Two classifications are commonly recognized:

District activity funds (500), which belong to the school district and are used tosupport district programs. District activity funds should be included with all otherdistrict funds and deposited in the district's accounts.

Student activity funds (705), which belong to the students and are used to supportstudent organizations and clubs. Student activity funds remain under the control ofthe school principal and are accounted for at the school site.

The distinction between the two fund types is based on the purpose of the funds, that is, the programs supported by the funds. The following test rests in the definitions of each:

District Activity Funds (Governmental Funds 500) belong to the district, are used to support its co-curricular and extra-curricular activities, and are administered by the school district. Authority for approval of disbursing district activity fund monies, however, rests only with the school board. In other words, the district determines how the district activity fund monies are spent and the district programs that receive support. This control may be delegated to the local school principal.

Examples of Authorized District Activity Funds: • Athletics• Band Uniforms• Book Fair• Lyceums

• Music Concerts• School Plays• School General Fund• Special Field Trips


Student Activity Funds (Agency Funds – 705) support activities that are based instudent organizations. Students not only participate in the activities of theorganization, but also are involved in managing and directing the organization'sactivities. An important distinction is that disbursing monies from the student activityfund may be subject to approval by the student organization and its sponsor, ratherthan by the board of education.

Examples of Authorized Student Activity Funds

Art Club Auto Club Cheerleaders Club Chorus Club Class of 200X Class of 200Y Class of 200Z Debate Club Drama club

Foreign language Club Journalism Club Marching Band National Honor Society Pep Club Photography Club Student Council

CONTROLS FOR ESTABLISHING AND MAINTAINING ACTIVITY FUNDS Public trust demands an efficient system of accounting for all money received and expended through school activity fund accounts. The system of safeguarding and accounting for activity funds is dependent on the soundness and effectiveness of board of education policies and guidelines. The board has the responsibility of insuring accurate accounting for all accounts, as well as insuring activity funds are expended as intended by the fund-raising.

The dispersed nature of student activity funds and the multiple site collections for some district activity fund revenues dictate a need for orderly controls on all activity funds. These controls include establishing lines of authority and a set of policies to guide the operation of all activity funds.

(Note: these guidelines are minimum controls on which local school districts may expand.)

Lines of Authority Proper control begins with the appropriate recognition of lines of authority over all monies handled by the district. The local board of education should adopt a set of guidelines and regulations that include the following minimum requirements (see figure 1):

Board of Education. The board of education should adopt policies to govern theestablishment and operation of all activity funds. The district's auditors shouldreview these policies for sound accounting and reporting principles.


Superintendent. The superintendent should be directly responsible to the board ofeducation for administering all board policies.

Chief Financial Officer / Finance Director. The chief financial officer should haveoverall responsibility for accounting for and reporting all funds, including districtand student activity funds, to the board. The chief financial officer is alsoresponsible for implementing and enforcing appropriate internal controlprocedures.

Principal. The principal at each school site should be the designated activity fundsupervisor for that school building. The activity fund supervisor has overallresponsibility for the operation of all activity funds, including collecting anddepositing activity fund monies; approving disbursements of student activity fundmonies; and adequately supervising all bookkeeping responsibilities. The activityfund supervisor should be a signatory for all disbursements, including checks drawnon the activity fund should the disbursement function be decentralized.

Sponsors. The sponsor of each student organization is responsible for supervising allactivities of the organization, including approving student activity fundtransactions. Sponsors should be employees of the district and under the directcontrol of the activity fund supervisor.

Lines of Authority Figure 1

Board of Education

Superintendent

Chief Financial Officer

Principal Principal Principal Principal

Sponsors Sponsors Sponsors Sponsors

GENERAL POLICIES FOR THE ESTABLISHMENT AND OPERATION OF ACTIVITY FUNDS Policies relating to student and district activity funds should be in writing and distributed to all activity fund supervisors, sponsors, and accounting personnel. A useful set of general policies includes at least the following:

Each activity fund should be established by specific board of education approval, ifa separate checking account is maintained.

All activity funds should be subject to sound internal control procedures.

All activity funds should be accounted for on the same fiscal year basis as all otherschool district funds.


All activity funds must be audited and subject to well-defined procedures forinternal and external auditing.

All employees responsible for handling and recording activity fund monies shouldbe bonded by the district.

One or more activity fund supervisors should be formally designated by the boardof education.

Each activity fund supervisor (principal) should maintain a checking account forthe School, where the disbursement function is decentralized.

Someone other than the fund supervisor (principal) should be authorized to signchecks, either the superintendent or chief financial officer.

Depositories for student activity funds should be approved by the board ofeducation and be further subject to the same security requirements as all otherboard funds. (i.e. collateralization of deposit requirements.)

School Activity Accounts should not be used for salary supplements or similarpayments to compensate school employees for any activity related to schoolresources or students. Employee compensation should always go through thedistrict’s payroll process.

All activity funds should operate on a cash basis, meaning that no commitments orindebtedness may be incurred unless the fund contains sufficient cash.

A system of purchase orders and vouchers should be applied to all activity fundsthat requires written authorization for payment and should be strictly enforced.

A system for receipting cash should be adopted that includes using pre-numberedreceipt forms for recording cash and other negotiable instruments received.

All receipts should be deposited intact. That is, all receipts should be deposited inthe form in which they are collected and should not be used for making change ordisbursements of any kind.

All receipts should be deposited daily. Undeposited receipts should be well secured.

A system for disbursing funds that includes using pre-numbered checks andmultiple original signatures (no signature stamps) should be adopted as the solemeans for disbursing activity fund monies, in those instances where thedisbursement function is decentralized.

A perpetual inventory should be maintained on pre-numbered forms, receipts, andother documents to create an adequate audit trail.

Bank statements for activity funds should be reconciled as soon as they are received.


Using activity fund receipts to cash checks to accommodate individuals, to make anykind of loan, to pay any form of compensation directly to employees, or to extendcredit should be strictly prohibited.

Monthly financial reports on all activity funds should be prepared and submitted tothe administration and the board of education. (State Law 20-2-962 requires at leastquarterly reporting).

A full reporting of activity funds should be included in the district's annual financialstatements.

Student activity fund monies should benefit those students who have contributed tothe accumulation of such monies.

A board-approved process, or board-designated approval process should bespecified for all fundraising activities, and any fundraising event should requireadvance approval.

SEGREGATION OF DUTIES RELATED TO ACTIVITY FUNDS The volume of activity fund transactions and the amounts on deposit are substantial in most school districts. Because significant amounts of activity fund cash receipts are collected as currency, not checks, internal control procedures designed to safeguard monies collected should be especially emphasized. Although the foregoing general principles are helpful in addressing concerns about safeguards, additional attention should be given to segregating the duties related to activity funds. Specifically, three critical duties should be segregated for internal control purposes:

(1) signing checks in a decentralized disbursement environment(2) maintaining fund accounting records(3) reconciling bank statements.

The segregation of duties demands that more than one person be involved in satisfying accounting procedures. As a rule, although the school principal is appointed as activity fund supervisor, other people normally carry out the actual work. It is particularly important to identify, describe, and monitor the duties of the activity fund bookkeeper in relation to the segregation of duties.

The activity fund bookkeeper is typically assigned the task of collecting activity fund monies. Associated tasks include preparing the deposit slip and depositing monies. In addition, maintaining the activity fund accounting records generally falls to this same person, as does preparing checks for disbursements. These tasks demand adequate training and require the bookkeeper to have a thorough knowledge of fund structure; the differences between district and student activity funds; and the process of accounting, auditing, and reporting. As described earlier, the activity fund bookkeeper should be bonded.

The work of any person handling money should be subject to appropriate checks and balances. Signature controls are an important aspect of accounting procedures.


Recommended signatures are the principal of the school and someone other than the activity fund bookkeeper. (Superintendent or Finance Director.)

Reconciling accounting records for the activity fund is an additional important aspect of a system of checks and balances. A third person (someone other than the bookkeeper or activity fund supervisor) should be responsible for reconciling bank statements and verifying receipts and expenditures. Essential to this process are internal accounting controls over the activity fund cash collections. Adequate procedures should be established for completing an audit trail that creates sufficient documentary (physical) evidence for each step in the flow of transactions within the activity fund. These procedures include using pre-numbered forms and receipts, purchase orders and vouchers, and a perpetual inventory of pre-numbered forms and receipts and tickets; depositing receipts intact; and making timely deposits. State-specific statutory controls on disbursing student and district activity funds should be strictly observed.

PREPARATION AND REVIEW OF MONTHLY ACTIVITY FUND REPORTS O.C.G.A. 20-2-962 requires the principal of each public school to make a quarterly reportto the local board of education immediately upon the end of each quarter of the fiscal year,and include all receipts and expenditures of the past quarter. We suggest a monthly reportof cash receipts and disbursements to the activity fund should be prepared and reviewed bythe activity fund supervisor (principal) and submitted to the school district office. Columnheadings should include the following:

Beginning cash balance,(which should agree with the ending cash balance on the prior month's report)

Cash receipts

Cash disbursements

Ending cash balance

Unpaid purchase orders

Unencumbered cash

The activity fund bookkeeper also should prepare a monthly financial report for each student organization, showing the organization's cash receipts and disbursements. These reports should be reviewed by the activity fund supervisor (principal) and submitted to the student organization's sponsor. Each sponsor should then compare the report prepared by the activity fund bookkeeper with the sponsor's records. Any discrepancies should be resolved immediately. Additionally, the school finance office should periodically perform internal audits of the reports and supporting records.


APPLICATION OF GASB STATEMENT 34 TO ACTIVITY FUNDS GASB Statement 34 made significant changes in financial reporting for all governments, including school districts. However, GASB 34 did not ADD the requirement for including school activity accounts. School activity accounts have always been required to be included in the school districts financial statements, but GASB 34 is the first statement to add penalties for failing to include them in the district wide financial statements.

The purpose of the government wide statements is to provide a broad overview of the entity as a whole. Because fiduciary fund resources are not available for use by the government, fiduciary activities are excluded from the entity-wide financial statements. In accordance with the new reporting model, fiduciary activities, including student activity funds, are reported only in the fund financial statements. The impact of Statement 34 on district and student activity funds is summarized below:

If student activity funds are classified as fiduciary (agency) funds as recommended;they are not reported in the government wide financial statements. Instead, thesebalances are reported only in the fund financial statements.

District activity funds that are classified as governmental (special revenue) fundsare consolidated with all governmental activities in the government-wide financialstatements. District activity funds will also be presented in the governmental fundfinancial statements.

Fiduciary funds are presented in the fund financial statements by fund type.Student activity funds, as agency funds, report no operating activity and are,therefore, presented only in the statement of fiduciary fund net assets.

Revenue From Alternative Sources Many school districts and individual school sites derive significant revenue from enterprise activities and alternative sources: vending machines, school stores, class ring sales, and a wide variety of fundraising activities such as magazine sales, candy sales, and school pictures. In addition, large sums of money are generated through interscholastic sports in the form of gate receipts and other contributions. These revenues are typically associated with activities conducted at the school level that generate revenues to be used for the benefit of the school. In many instances, particular student organizations are in charge of one or more such enterprise activities. In other instances, the district administers the revenues for its own programs. If a student organization is in charge of an enterprise activity, the money should be accounted for through that organization's activity fund. If the district determines the use of the funds, the money should be accounted for with other district funds in the district's accounts. However, in all instances, the funds should be recorded on the district's books.

School districts and student groups are also increasingly benefited by affiliated organizations that support curricular, co-curricular, and extra-curricular activities. Affiliated organizations include groups such as Parent-Teacher Associations (PTA’s), Parent-Teacher Organizations (PTO’s), school foundations, athletic booster clubs, and so on. Contributions by these groups often include supplies, materials, equipment, and even school facilities, such as weight training rooms.


Specific board of education policies are needed to address these issues. In the case of activity funds derived from enterprise activities, board authorization to operate the activity is needed, and all funds should be accounted for in the district's books. In the case of revenue from affiliated organizations, board authorization to receive such funds is needed. In some cases, owing to the requirements of GASB Statement 39 determining whether certain organizations are component units, these affiliated organizations may be reflected in the financial statements of the school district as discretely presented component units. Whether or not the organizations are included as component units, decisions regarding allocation of the donations should be made on the basis of whether the curricular or co-curricular program is the primary beneficiary, as well as on the basis of fundamental fairness in resource allocation. Due to disbursement control issues, the actual accounting of receipts and disbursements for these affiliated organizations should not be maintained by school district employees.

SCHOOL ACTIVITY ACCOUNTS RECORDED ON THE ANNUAL FINANCIAL REPORT As stated earlier, School Activity Accounts are required to be reported with the District’s financial statements. This information is to be reported in total only and can be accomplished by a journal entry at year-end. Integration of the principal accounts into the School District’s financial accounting system is not required. All underlying worksheets and documentation pertaining to these accounts should be retained for audit. In no instance is the District required to book each school activity account transaction in the District level accounting records. (Accounting System).

Year-to-date reports for each school, or the district as a whole, can be totaled and recorded in the District’s financial statements at year-end. It is perfectly acceptable for just the totals of each account to be posted to the District books and the account detail maintained at each individual school.

The Department of Audits and Accounts has provided an Excel spreadsheet file to assist in consolidating each school’s activity accounts and summarize this information for the year-end journal entry. See figures 2 and 3 on the next two pages.

The journal entries to record this activity would follow the following format (Note – the function code used should be the one pertaining to transaction recorded. Function 1000 is used for illustration purposes only):

Governmental Funds (500) 05-500 - XXXX – 101 X,XXX.XX 05-500 – XXXX - 799 X,XXX.XX 05-500 - XXXX – 1920 X,XXX.XX 05-500 – XXXX - 1000-610 X,XXX.XX

Student Activity Funds (705) 05-705 – XXXX - 101 X,XXX.XX 05-705 – XXXX - 799 X,XXX.XX 05-705 - XXXX - 1225 X,XXX.XX


05-705 - XXXX - 1000-610 X,XXX.XX

The Goal would be to ultimately report these expenditures by school.


Consolidating Spreadsheets Figure 2

Fund 500

School #1 School #2 School #3 School #4 School #5 TOTAL

CASH AND CASH EQUIVALENTS 0.00 0.00 0.00 0.00 0.00 0.00

FUND EQUITY 0.00 0.00 0.00 0.00 0.00 0.00

REVENUES

1500 Interest 0.00 0.00 0.00 0.00 0.00 0.00

1920 Sales and Services 0.00 0.00 0.00 0.00 0.00 0.00

1995 Other Miscellanous Revenue 0.00 0.00 0.00 0.00 0.00 0.00

5200 Transfer In 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00

EXPENSES

1000 Instruction 0.00 0.00 0.00 0.00 0.00 0.00

Salaries 0.00 0.00 0.00 0.00 0.00 0.00

Supplies and Materials 0.00 0.00 0.00 0.00 0.00 0.00

Telecommunications 0.00 0.00 0.00 0.00 0.00 0.00

Other Expenses 0.00 0.00 0.00 0.00 0.00 0.00

3200 Enterprise Operations 0.00 0.00 0.00 0.00 0.00 0.00

Salaries 0.00 0.00 0.00 0.00 0.00 0.00

Supplies and Materials 0.00 0.00 0.00 0.00 0.00 0.00

Other Expenses 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00

Excess of Revenues Over

(Under) Expenses 0.00 0.00 0.00 0.00 0.00 0.00

BEGINNING FUND EQUITY 0.00 0.00 0.00 0.00 0.00 0.00

ENDING FUND EQUITY 0.00 0.00 0.00 0.00 0.00 0.00

Fund 705

School #1 School #2 School #3 School #4 School #5 TOTAL


FUNDS HELD FOR OTHERS 0.00 0.00 0.00 0.00 0.00 0.00

RECEIPTS 0.00 0.00 0.00 0.00 0.00 0.00

DISBURSEMENTS 0.00 0.00 0.00 0.00 0.00 0.00

Excess of Receipts Over

(Under) Disbursements 0.00 0.00 0.00 0.00 0.00 0.00

BEGINNING FUNDS HELD FOR OTHERS 0.00 0.00 0.00 0.00 0.00 0.00

ENDING FUNDS HELD FOR OTHERS 0.00 0.00 0.00 0.00 0.00 0.00

CONSOLIDATION OF ALL SCHOOLS

GOVERMENTAL ACTIVITY ACCOUNTS

AGENCY ACTIVITY ACCOUNTS

This worksheet is used to consolidate all schools & post Totals to the DE046


Consolidating Spreadsheets Figure 3

SCHOOL # 1

GOVERMENTAL ACTIVITY ACCOUNTS Fund 500

Activity #1 Activity #2 Activity #3 Activity #4 Activity #5 TOTAL


FUND EQUITY 0.00 0.00 0.00 0.00 0.00 0.00

REVENUES

1500 Interest 0.00

1920 Sales and Services 0.00

1995 Other Miscellanous Revenue 0.00

5200 Transfer In 0.00

TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00

EXPENSES

1000 Instruction

Salaries 0.00

Supplies and Materials 0.00

Telecommunications 0.00

Other Expenses 0.00

3200 Enterprise Operations 0.00

Salaries 0.00

Other Expenses 0.00

Transfers Out 0.00

TOTAL EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00

Excess of Revenues Over

(Under) Expenses 0.00 0.00 0.00 0.00 0.00 0.00

BEGINNING FUND EQUITY 0.00 0.00 0.00 0.00 0.00 0.00

ENDING FUND EQUITY 0.00 0.00 0.00 0.00 0.00 0.00

AGENCY ACTIVITY ACCOUNTS Fund 705Activity #11 Activity #12 Activity #13 Activity #14 Activity #15 TOTAL


FUNDS HELD FOR OTHERS 0.00 0.00 0.00 0.00 0.00 0.00

RECEIPTS 0.00 0.00 0.00 0.00 0.00 0.00

DISBURSEMENTS 0.00 0.00 0.00 0.00 0.00 0.00

Excess of Receipts Over

(Under) Disbursements 0.00 0.00 0.00 0.00 0.00 0.00

BEGINNING FUNDS HELD FOR OTHERS 0.00 0.00 0.00 0.00 0.00 0.00

ENDING FUNDS HELD FOR OTHERS 0.00 0.00 0.00 0.00 0.00 0.00

This worksheet is used to consolidate the various accounts at each school.


Accounting for School Activity Accounts (Principal’s Accounts) School Activity Accounts (Principal Accounts) can generally be divided into two fund types.

Special Revenue funds (Governmental Funds 500) Student Activity funds (Agency Funds 705).

The determination of which fund type, depends in part on who approves the disbursing of funds. Funds where disbursements of funds are approved by the principal or his designee would usually be classified as Special Revenue Funds (500). Those funds controlled by a student organization and its sponsor would be considered Agency Funds (705).

Listed below are some examples of some funds that may fall in each category. These examples in some cases may not apply to your school’s situation.

Examples of Governmental Funds are: (Fund 500) Athletics Band UniformsBook Fair Special Field Trips Snack / Concessions General Fund Raisers

Examples of Student Activity Funds are: (Fund 705) Art Club Drama Club Chorus Club Marching Band Club Class of 2005 Photography Club

Revenue Sources Commissions 1205 Concessions Sales 1210 Club Dues and Fees 1215 Donations 1220

Fundraising 1225 Gate Receipts 1230 Miscellaneous Sales 1235

Program Numbers (8000-8999 Local use) - Districts should assign a number for each type fund. (i.e., 8001-All athletic funds in District)

Reporting of Balance Sheet, Revenues and Expenditures to GDOE will be in the Financial Reporting Format for taxpayer supported funds. The same chart fields should be populated.

For revenues: Fund-Program-Source For expenditures: Fund-Program-Function-Object-Facility.

Although a sharp distinction exists between district activity and student activity funds, accounting for all activity funds is the ultimate responsibility of the school district.


SUMMARY School Activity funds are Board of Education sponsored funds, similar to the general fund or special revenue funds. They are created for the purpose of accounting for moneys related to co-curricular activities such as student organizations and athletics. Activity funds can be divided into two categories based on who the money belongs to:

District activity funds (money belongs to the school district - Fund 500)

Student activity funds (money belongs to the students – Fund 705).

The collection, disbursement, and accounting for activity fund monies is usually centralized at the building level, with the building principal designated as the activity fund supervisor. The principal’s secretary normally acts as activity fund bookkeeper.

As governments increasingly respond to the demands for fiscal and operational accountability, best practice dictates the creation of strong controls surrounding activity funds, including assurance that all transactions are recorded and reported in district financial records. Additionally, at a minimum, proper lines of authority combined with strong control practices, such as segregation of duties, multiple checks and balances, requirements for annual audits, and regular financial reporting, are the elements to protect against error and abuse.


Exhibit #7

GEORGIA SALES AND USE TAX REGULATION

The following section from the Georgia Sales and Use Tax Regulation – Regulation number 560-12-2-79 is offered for your information related to schools and the collection andpayment of sales tax.

Schools Amended 1. Vendors and lessors of tangible personal property to public schools, public school

principals, teachers, officers and employees, public school organizations (parent,student, teacher or otherwise) and public school students (individually or asunorganized groups) shall collect the tax at the time of sale, at the sales price thereof,irrespective of the fact that same may be sold for resale.

a. Public schools, for the purpose of this regulation, include all State, county ormunicipal educational institutions, except such schools as may be required toregister, collect, remit and report sales and use taxes.

b. A Certificate of Registration shall be granted only to those public schools havinga continuity of sales of tangible personal property or charges for admission togames or entertainments and maintaining adequate facilities for collecting,remitting and reporting sales and use taxes.

c. A Certificate of Registration may be issued to a county or municipal Board ofEducation for reporting sales and use taxes for all schools under its jurisdiction,provided adequate records are maintained and regularly audited by the Board.

d. Exemption certificates covering purchases of tangible personal property byregistered schools and Boards of Education shall be honored only when purchaseis pursuant to an official purchase order signed by a person authorized to obligatethe school or Board of Education for payment therefor out of public funds.

2. Purchase orders, oral or written, issued by a person duly authorized to obligate aBoard of Education, municipality, county, or the State for payment of tangiblepersonal property so purchased shall be deemed "Official Purchase Orders."However, purchase orders issued for property which does not become and remain theproperty of the Board of Education, municipality, county, or the State will not beconsidered Official Purchase Orders sufficient to exempt the property from taxation.

3. Public funds shall include what is usually referred to as "School Revolving Funds" or"Unappropriated School Funds" provided such funds are subject to audit and controlof a Board of Education, municipality, county or the State.

4. Certificates of Exemption (Forms ST-5): Certificate of Exemption (Form ST-5) shallbe honored only when purchases are made pursuant to Official Purchase Orders to bepaid for out of public funds. Such certificates must be completed and signed by aperson authorized to issue Official Purchase Orders. Item 4 should be checked, and"Board of Education ... County, (City or State of Georgia)" inserted in the spaceprovided for "Certificate of Registration Number".


5. School Lunches. Sales tax does not apply to school lunches sold and served to pupilsor employees of public schools. Food and drink which become component parts ofsuch lunches are also exempt from the tax and may be purchased under Certificates ofExemption (Forms ST-5).

6. School Cafeterias. Schools operating cafeterias selling meals to students and thepublic are required to register, collect and remit sales tax. Such cafeterias maypurchase tangible personal property for resale under Certificates of Exemption (FormST-5).

7. Snack Bars. Snack bars operated by schools, the proceeds from which go directly into"School Revolving Funds," or "Unappropriated School Funds" shall pay the tax tovendors at the time of purchase at the purchase price thereof. Any Certificates ofRegistration heretofore issued to schools for the purpose of reporting and remittingthe tax on such sales must be returned to this office for cancellation.

8. Miscellaneous Sales. Where public schools hold doughnut sales, candy sales,carnivals, etc. and such purchases for resale are made from public funds; the tax mustbe paid to vendors at the time of purchase at the purchase price thereof. Proceedsfrom the resale of such property, which go directly into "School Revolving Funds" or"Unappropriated School Funds," are not taxable.

9. Admissions. The tax applies to all charges for admissions, voluntary contributionsand donations in lieu of charges for admission to athletic events, entertainments,lectures, concerts, etc. Public schools which are not registered shall file aMiscellaneous Sales and Use Tax Report for each quarter in which such charges aremade.

10. Purchases by Public Schools, School Groups, Organizations, etc. Official PurchaseOrders shall not be recognized for tangible personal property such as year books,class rings, graduation gowns and caps, photographs, etc. or purchases for any schoolgroup, organization, association, or individual. The tax shall be paid to vendors onsuch purchases. If no tax is charged by the vendor, purchaser must declare the tax andfile a "Miscellaneous" Sales Tax Report (Form ST-3).

11. P.T.A.'s, Classroom Mothers, Student Groups, etc. Where P.T.A.'s, etc. hold fundraising projects, the gross proceeds derived from charges for admission, voluntarycontributions and donations in lieu of admission charges, and sales of tangiblepersonal property, including candy, doughnuts, etc. are subject to the tax. Purchasesfor resale on which the tax is paid to vendors may be claimed as exemptions on Line5 of the Sales Tax report form. "Miscellaneous" Sales Tax reports must be filed foreach month in which taxable sales are made.


Exhibit #8

Request to Hold Fund Raising Activity Must be submitted to Superintendent for approval five days prior to Board Meeting

School/Organization Name:

Date(s) of Activity:

Description of Activity:

If sales, how will the sale or merchandise be handled:

How are funds to be used from result of activity?

Person Responsible for Activity:

_________________________________________________

Printed Name of Principal/Supervisor/Coach

_________________________________________________

Signature

NOTE: DCSS Policy states that Elementary students are not allowed to go door-to-door in an

effort to raise funds or sell any item connected with the Dougherty County School System.

Date Submitted: Approved/Denied: _____________________

Fund Raiser Request Rev. 11/2002 Date: Rev. B, 30-May-18 DOC#: FIN-M001 41 of 55

Exhibit #9DOUGHERTY COUNTY SCHOOL SYSTEM

CASH COLLECTION FORM

TEACHER NAME:

APPROVED ACTIVITY DESCRIPTION:

DATE RECEIVED FROM AMOUNT

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

TOTAL AMOUNT COLLECTED $

* Separate Cash Collection Form for each approved activity *



CASH REPORT

ACTIVITY: DATE:

CHECKS:

TOTAL CHECKS: $

CURRENCY: $100.00

$50.00

$20.00

$10.00

$5.00

$2.00

$1.00

TOTAL CURRENCY: $

COINS: Silver Dollar

$ .50

$ .25

$ .10

$ .05

$ .01

TOTAL COINS: $

GRAND TOTAL: $

Signature of Person Making Report

Signature of Person Verifying Report

FOR OFFICE USE ONLY

Receipt #


RECEIVED DISBURSEMENTS TOTAL

DATE CHECK # DESCRIPTION & ALL BALANCE

DEPOSITED ACCOUNTS ALL ACCOUNTS RECEIVED DISBURSEMENTS BALANCE RECEIVED DISBURSEMENTS BALANCE RECEIVED DISBURSEMENTS BALANCE RECEIVED DISBURSEMENTS BALANCE

BALANCR BROUGHT FORWARD - - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

- - - -$ -$ -$ -$

TOTAL -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

SCHOOL NAME

MONTH/YEAR

ACCOUNT NAME ACCOUNT NAME ACCOUNT NAME ACCOUNT NAME

Exhibit #11


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MySchoolBucks

Exhibit 12


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SCHOOL NAME

BANK RECONCILIATION

BANK:

PREPARED BY

MONTH:

******************************************************************************************************************************

BANK BALANCE: JOURNAL BALANCE: -$

ADD: ADD:

DEPOSITS IN TRANSIT BANK CREDITS NOT ON BOOKS

SUBTRACT OUTSTANDING CHECKS SUBTRACT:

BANK DEBITS NOT ON BOOKS

CHECK NUMBER AMOUNT

TOTAL

O/S CHECKS: -$

**********************************************************

CORRECTED CORRECTED

BANK BALANCE: -$ JOURNAL BALANCE: -$

******************************************************************************************************************************

Variance -

PREPARED BY PRINCIPAL'S SIGNATURE

DATE DATE

Exhibit #13


DESCRIPTION AMOUNT

1. CASH FLOW

A. Balance Brought Forward -$

B. Received and Deposited -$

C. Disbursements - All Accounts -$

D. Total Balances - All Accounts -$

2. SAVINGS AND CERTIFICATES

A. Investment Brought Forward

B. Interest Received

C. Additional Investments

D. Withdrawal of Investments

E. Total Investments - Month's End

3. TOTAL CASH FLOW & SAVINGS AND CERTIFICATES -$

REMINDER: Please do not complete this form before books are closed out,

balanced and bank statements reconciled.

PREPARED BY: DATE

PRINCIPAL/DIRECTOR SIGNATURE:DATE

MONTHLY REPORT

SCHOOL NAME

MONTH/YEAR

Exhibit 13a


ACCOUNT

BEGINNING

BALANCE

TOTAL

RECEIPTS

TOTAL

DISBURSEMENTS

ENDING

BALANCE

Account Name -$ -$ -$ -$





-$ -$ -$ -$

-$ -$ -$ -$

-$ -$ -$ -$

-$ -$ -$ -$

-$ -$ -$ -$

TOTAL ALL ACCOUNTS -$ -$ -$ -$

PREPARED BY:

DATE

PRINCIPAL/DIRECTOR SIGNATURE:

SCHOOL NAME

PRINCIPAL'S REPORTMONTH/YEAR

Exhibit 13b



ACTIVITY ACCOUNT

CHECK REQUEST FORM

DATE

Payable To:

Address:

APPROXIMATE AMOUNT OF CHECK $ (not to exceed $500.00 unless paid from an invoice, registration form, etc.)

AMOUNT OF CHECK $ (completed after receipts are turned in)

DETAILED EXPLANATION OF EXPENDITURE:

Teacher/Sponsor’s Signature (if applicable)

Approved by Principal

Charge to Account

FOR OFFICE USE ONLY

Check No.

Date Check Paid:



ACTIVITY ACCOUNT TRANSFER OF FUNDS

TRANSFER FROM:

TRANSFER TO:

AMOUNT: $

EXPLANATION:

DATE OF TRANSFER:

Signature of Principal Signature of Sponsor



ACTIVITY ACCOUNT

REQUEST FOR REIMBURSEMENT/REFUND

I request reimbursement/refund for the following items. Proof of purchase MUST be attached to this form. (Proof of purchases is receipts, invoices, cash register tapes, or signed letter requesting refund).

DATE

Payable To:

Address:

Expense For Amount


Sponsor’s Signature (if applicable)

Charge to Account SIGNATURE (Person requesting refund)

FOR OFFICE USE ONLY

Check No.

Date Check Paid:

Date Reimbursement Received



ACTIVITY ACCOUNT SERVICES RENDERED FORM

I, , am requesting payment of $

for services rendered that are described as follows:

Signature of Person Rendering Service Date

Teacher/Sponsor’s Signature (if applicable)


Charge to Account

FOR OFFICE USE ONLY

Check No.

Date Check Paid:


2Doughery County School System0Sc

RESOURCE ALLOCATION PLAN FOR FY 2019

Dougherty County School System Resource Allocation Plan for FY 2019

P a g e 1 | 8

Grades / Subjects Funding Class Size

Regular Kindergarten With

Full-Time Paraprofessional 25

Regular Grades 1-3

No Paraprofessional 26

Grades 4-5

No Paraprofessional 28

Grades 6-8

English, Math, Science, Social Science 28

Grades 9-12

English, Math, Science, Social Science, Foreign Language 30

CTAE 28

Elementary - Gifted 19

Middle School – Gifted & Advanced Content 21

High School – Gifted & Advanced Content 26

ELEMENTARY SCHOOLS Pupil/General Ed Classroom Teacher Ratios:

Kindergarten: 25 to 1

Total general education enrollment ÷ 25 = # Teachers (Rounded up to the nearest whole)

Grades 1-3: 26 to 1

Total general education enrollment ÷ 26 = # Teachers (Each grade level is calculated separately, Rounded up to the nearest whole)

Grades 4-5: 28 to 1

Total general education enrollment ÷ 28 = # Teachers (Each grade level is calculated separately, Rounded up to the nearest whole)

Paraprofessionals:

School paraprofessionals are allocated to kindergarten classes at 1:1, in addition, each school receives funding for one physical education paraprofessional and one media paraprofessional.


P a g e 2 | 8

MIDDLE SCHOOLS Pupil/General Ed. Classroom Teacher Ratios:

Grades 6-8: 28 to 1

Total general education enrollment ÷ 28 = # Teachers (Rounded to the nearest whole)

Connections Allocations:

Each middle school receives a base allocation of 4 connections teachers for Physical Education, Art, Music and a CTAE c lass which covers the basic connections curriculum programs in the Dougherty County middle schools. When a school reaches the following enrollments, additional connections units are added in program areas selected by the local school.

448 - 560 students = 5 connections teachers




HIGHSCHOOLS Pupil/General Ed. Classroom Teacher Ratios:

Grades 9-12: 30 to 1

Principals should closely monitor the enrollment changes and the master schedule for each high school in order to make the appropriate adjustments to the high school teaching allocations.

OTHER BUDGET GUIDELINES As directed by the School Board, Dougherty County School System (DCSS) uses an all-inclusive and open budget development process. It is essential that school-based programs be adequately and equitably funded. The school allotment formulas and guidelines are the responsibility of the Superintendent or his designee. The Superintendent proposes and develops the guidelines based on the school district’s mission, the Board’s vision, the district’s strategic priorities and all existing mandates and requirements (federal, state, AdvancED, etc). The Superintendent seeks input and feedback on an annual basis from the Superintendent’s Principal Advisory Council in conjunction with the Finance Department. The Finance Department will seek necessary assistance and direct support from the Principals and staff from various departments including, Curriculum and Instruction, Academic Support Services and Instructional Support Services.


P a g e 3 | 8

Based on these guidelines, the Finance Department will develop the school-based budget allotments. Principals and school leaders should understand the rationale behind the development of the school budgets and be able to effectively communicate this rationale to the public(s) they serve. Principal’s work with their leadership team and School Governance Teams to develop a budget that meets the needs of their specific student population.

Teacher allocations for special programs such as Talented & Gifted, Special Education, EIP/ Remedial, ESOL, Art, Music, Health/P.E., Career Tech., etc., are based on enrollment. Allocation guidelines are listed on page 1 and 6 in this document.

The number of special education segments being mainstreamed into the general education classroom is added to the general education enrollment to calculate the number of general education teachers.

Staffing Flexibility: DCSS uses site-based budgeting and site based management through its budget development approach. Each principal is fully empowered through a budgeting process that provides reasonable flexibility, high accountability, innovation, and results-driven budget recommendations aligned with each school’s strategic plan and the district’s overall mission. This flexibility enables each principal to deploy staff according to the needs of the school as determined by a Comprehensive Needs Assessment. As a part of this flexibility, personnel may be converted to other positions to address school needs; however, such conversions must not cause an increase in the overall budget allocation for the school.

Supplements: Employees who perform extra duties (e.g., department chairpersons, coaches, etc.) may be paid a supplement. The number of supplemented positions and amount of the supplements are determined in accordance with the DCSS Compensation Guide.

Substitutes: Some positions are eligible for substitutes at a daily rate as determined by DCSS.

Title I Comparability: Comparability is one indication that a school district is using the Title I funds it receives to supplement and not supplant other funding sources it uses to educate students. Meeting comparability means that a school district provides services in its Title I schools which are at least comparable to services the school district provides in its non-Title schools. All formulas used in allotments are to be applied the same way to all schools regardless of a school’s Title I status.

Equitable application of the allotment formulas must result in school-based programs that are adequately and equitably funded. This allows DCSS to meet its Title I comparability requirements.

Consolidation of Funds: As a charter system, Dougherty County Schools has opted to participate in the GaDOE Consolidation of Funds Pilot. The purpose of consolidating funds is to help a schoolwide program school effectively design and implement a comprehensive plan to upgrade the entire educational program in the school based on the school’s needs identified through its comprehensive needs assessment. Consolidation of funds means that each school-wide school treats the funds it is consolidating as a single “pool” of funds and funds from the contributing programs lose their identity, but no the benefits. Also, each school may use funds from the consolidated schoolwide (SW) pool to support any activity of the SW Plan.


P a g e 4 | 8

Non-Personnel Funds: In addition to personnel earnings generated from the school allotment formulas and guidelines, schools also receive non-personnel funds. Using the flexibility given by the School Board, each principal will allocate these non-personnel funds to various programs and accounts based on each school’s needs. The allocation received is based on FTE.

School Allotment Adjustments: All school allotments will be adjusted based on actual enrollments on the 10th day of school with those schools falling under projections losing positions and per pupil non- personnel dollars and those schools above projections earning additional staff and per pupil dollars. If state maximum class sizes are exceeded after final adjustments, the school principal will work with Finance to determine if a budget adjustment is required. While it is our goal to offer stability in the school budgets, adjustments do occur as needs of the individual school fluctuate throughout the year.

Principal Accountability: The principal is responsible for the fiscal management of all funds included in the school budget. The financial stability of the school is reflected in the management of resources, expenditures and transfer of funds, accuracy of records and overall judgment in the general management of all school allotment funds. It is the responsibility of the principal to conclude the year with the school allotment having a positive ending balance. A negative ending balance in the overall school allotment budget will result in a corresponding decrease of the following years allotment. Therefore, no expenditures should be made in excess of the current budget and staff hired must correspond to the approved budgeted positions.


P a g e 5 | 8

SUPPORT STAFF

FY2019 Elementary

FY2019 Middle

FY2019 High

Principal 1 per school 1 per school 1 per school

Asst. Principal 1 – 850 = 1

Over 850 = 2

1 - 575 = 1 576 - 850 = 2 Over 850 = 3

*Priority and Focus schoolsare entitled to one additionaladministrator.

1 – 1,000 = 2 1,001 – 1,450 = 3

Over 1,450 = 4

*Priority and Focus schoolsare entitled to one additionaladministrator.

Counselor

1 – 850 = 1 Over 850 = 2

1 – 800 = 1 851 – 1,050 = 1.5

Over 1,050 = 2

1 – 900 = 2 901 – 1,350 = 3

Over 1,350 = 3.5

Graduation Coach 1 per school Media Specialist 1 per school 1 per school 1 per school

Media Paraprofessional 1 per school 1 per school 1 per school Office Manager 1 per school 1 per school 1 per school

Bookkeeper 1 per school Attendance Clerk 1 per school School Secretary 1 per school 1 per school 1 per school

Records Clerk 1 per school

Additional Paraprofessionals

1 – 450 = 2 451 – 600 = 3 601 -750 = 4 Over 750 = 5

1 – 850 = 1 Over 850 = 2

1 – 850 = 1 851 – 1,250 = 2 Over 1,250 = 3

ISS 1 non certified 1 non certified 1 non certified

P a g e 6 | 8

Dougherty County School System Resource Allocation Plan for FY 2019SPECIAL PROGRAMS- PERSONNEL

1 Special Ed Teachers and Assistants (All)

See page 11

2 EIP Teachers (ES) EIP teacher allotments are calculated using FTE segments as reported to the state in March (x1) and October (x2). The total segments for March and October are added together and then averaged to determine the earned allotment.

Class Size of 19:1 3 IB Teachers (All) The IB program consists of primary years only which serves

grades K–5. Allocations are based on the requirements of the program.

Remedial (MS, HS) Remedial teacher allotments are calculated using FTE segments as reported to the state in March (x1) and October (x2). The total segments for March and October are added together and then averaged to determine the earned allotment. Class Size 19:1

5 General Music /Chorus Teachers (ES)

25 classes per week = 1 Teacher

6 Art Teachers (ES) 25 classes per week = 1 Teacher 7 Adaptive Art (All) Based on the number of students with IEPs.

8 JROTC Instructors (HS) Based on the number of students enrolled in conjunction with military branch guidelines.

9 Supplements (All) Amounts are determined in accordance with the DCSS Compensation Guide

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Dougherty County School System Resource Allocation Plan for FY 2019SPECIAL EDUCATION ALLOCATION

Class Group/ Exception Program

Funding Class Size

Maximum Individual Class Size

*w/o para ** w/para

Exception to Maximum 2

Segments Per Day Per Teacher

With Paraprofessional

1. Group I (i) S/L-SC

(ii) LD-SC 8 8

11 12

15 16

+1+1

2. Group II (i) MID-SC (ii) D-R

6.5 6.5

10 10

13 13

+1+1

3. Group III (i) SID-SC (ii) D/HH-SC

(iii) S/L-R (iv) BD-R(v) LD-R (vi) BD-SC (vii) SC

(viii) I-SC

5 5 5 5 5 5 5 5

NA 6 7 7 8 8

NA NA

7 8

NA 10 10 11 11 11

+1+1NA +1+1+1+10

4. Group IV (i) D/HH-R

(ii) VI-R (iii) I-R(iv) (DB)-SC (v) PID-SC

3 3 3 3 3

3 3 4

NA NA

4 4 5 6 6

+1+1+1+10

5. Group V 8 NA NA NA

Other Health Impaired (OHI) students are “served through” other designations, since there is no state maximum class size established. School staff indicate if the student is OHI/EBD, OHI/MID, or OHI/SLD, etc. This same principle applies to counting students with special education eligibilities of Autism (AU), Traumatic Brain Injury (TBI), and Significantly Developmentally Delayed (SDD); as there are no set maximum class sizes for these disability categories.

For initial allocation of staff serving inclusive or resource/small group placements for students falling in categories I-IV, one teacher is given per 40 student segments served in a day. This formula assumes a class size of 8 students per teacher with one segment allowed for planning.

An additional paraprofessional will be allotted per SC classroom when the class approaches 2 students of the approved maximum indicated in the chart above or as documented by student need in an IEP.

Paraprofessionals for category I-IV students in inclusive placements will be allotted based upon IEP team decision and individual student need.


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ALTERNATIVE PROGRAM STAFFING ALLOCATION

The following allocations have been developed to provide an adequate funding model to serve the alternative program as approved by the school board. No other schools or centers will receive the funding structure as shown below unless such a school is designated as an alternative program and approved by the school board. These allocations will not be adjusted as long as they stay within an acceptable range as shown below:

SGRAC Turning Point CCCCA Category Allocation Allocation Allocation Core Class Teachers (Math, Science, Social Studies, Language Arts)

18:1 18:1 25:1

(all classes) REP Teachers (Math and Language Arts) 18:1

PE/ Health Teachers 1.0

Special Education Teachers Allocation from Spec

Allocation from Spec Special Education Assistant Allocation from Spec

Allocation from Spec

ESOL Teachers Allocation from

Allocation from ESOL ISS Non-certified or Paraprofessional

1.0 1.0/class

CEO 1.0 Principal 1.0 1.0 Assistant Principal 2.0 Counselor 1.0 1.0

Behavior Specialist 1.0 1.0 Office Manager 1.0 1.0 School Secretary 1.0 1.0 School Resource Officer Based upon disciplinary

incidents, criminal incidents in the school, and criminal

incidents in the community

OPERATIONS AND INNOVATION ALLOTMENTS ........................................................................ $80/FTE

The operations and innovation allotment is provided to each school based on FTE. The intent is to provide an amount that is sufficient to cover essential needs of each student, including classroom supplies, training, office supplies, library orders, materials, etc. Spending on these items varies significantly between schools and are at the discretion of the school administration.

FY 2019 Tentative Budget Highlights Page 1

Dougherty County School System FY 2019 Budget Highlights

Local Property Tax 2018 Digest: Projected decrease in local property tax revenue of $78,554 - from 2017 Tax Digest. *NO MILLAGE RATE increase is included in the FY 2018-2019 Budget. The millage rate remains at 18.433.

QBE – Total State Funds

FY 2018 Mid-Term Allotment $85,655,669 FY 2019 Official QBE Funds $90,423,039 Total Increase in QBE Funds $4,767,370

Equalization Funds Equalization funds increased by $1,554,134. FY 2019: $12,834,072 // FY 2018: $11,279,938

Charter System Funding Charter System Funding for FY 2019: $1,391,190

Austerity Cuts DCSS State Austerity Cuts over the past four years:

Fiscal Year Austerity Reduction 2015 ($7,191,636) 2016 ($4,316,566) 2017 ($1,485,379) 2018 ($1,441,434) 2019 Eliminated

Note: Austerity Cuts had been in effective since FY 2003; the cumulative reduction in State funds was over $93M.

BUDGET CHALLENGES

Declining FTE FY14 FY15 FY16 FY17 FY18 FY19 15,494 15,361 15,018 14,944 14,686 14,309

Source: QBE original allotment sheet

FY 2019 Tentative Budget Highlights Page 2

Teacher Retirement Employer Rate Increase

Fiscal Year Employer Rate Employee Rate

2019 20.90% 6.00%

*2018 16.81% 6.00%

2017 14.27% 6.00%

2016 14.27% 6.00%

2015 13.15% 6.00%

2014 12.28% 6.00%

2013 11.41% 6.00%

State Health Insurance

The State Health Insurance rate increased from $846.20 to $945.00 per member per month effective January 2018, for classified staff. The increase to the General Fund budget is estimated to be $930,000 annually. The rate for certified staff remains the same at $945/member per month. The annually amount the district pays for each employee with health insurance is $11, 340.

Salaries Step increase for all employees, if applicable.

As with most Georgia school systems, about 88-90% of the General Fund expenses are for salary and benefits. Teachers are paid on the Georgia State Salary Schedule for years of experience and degrees earned.

(About 44% is added to salaries for State Health, Teacher Retirement, Social Security, Workers Compensation and Board Paid Life Insurance)

Projected General Fund Budget as of May 23, 2018

Tentative Budget Amount Projected Revenue $131,591,365 Projected Expenditures $132,599,382 Shortfall $ (1,008,027)

A fund balance transfer from the General Fund is needed to offset the projected revenue shortfall. The projected ending fund balance for FY 2019 is $12,519,819.

4.09% Increase

2.54% Increase