General Information - Web viewGeneral ledger entries shall be made on an ... the District shall electronically submit a PDF version of the ... inventory, and dispose of all

DISTRICT FISCAL MANUAL (EDGAR Compliant)

Carroll Independent School DistrictCreating an environment that fosters excellence.

Revised 8/1/2017/tt/file_convert/5a9db9e97f8b9a96438bc517/document.docx

TABLE OF CONTENTS

General Information....................................................................................................................................4Financial Services Department Mission.................................................................................................4Financial Services Department Staff......................................................................................................4Organizational Chart.............................................................................................................................4General Ledger Maintenance (ᵻ)............................................................................................................4Journal Entries (ᵻ)..................................................................................................................................5Data Entry and Validation (ᵻ).................................................................................................................5General Ledger Transaction (Minimum Data Required) (ᵻ)...................................................................6End of Month Process...........................................................................................................................6End of Fiscal Year Process.....................................................................................................................6Segregation of Duties (ᵻ)........................................................................................................................8Retention of Records (ᵻ)........................................................................................................................8Data System Security & Access Records (ᵻ)...........................................................................................8Assignment of Access and Passwords (ᵻ)...............................................................................................9Revoking Access (ᵻ)................................................................................................................................9Financial Services Staff Training (ᵻ)........................................................................................................9State and Federal Grant Management (ᵻ)............................................................................................10

900 – State and Federal Programs / Grants (ᵻ)....................................................................................13901 State Programs – Allotments...............................................................................................13

901.1 Gifted and Talented...................................................................................................16901.2 Career and Technical Education (CATE).....................................................................16901.3 Special Education.......................................................................................................16901.4 Compensatory Education (SCE).................................................................................17901.5 Bilingual and ESL........................................................................................................18901.6 High School Allotment............................................................................................18

902 Federal Grants....................................................................................................................18902.1 Grant Application Process.........................................................................................20902.2 General Provisions and Assurances...........................................................................22

902.21 Certification Regarding Debarment, Suspension, Ineligibility, and Voluntary Exclusion...................................................................................22

902.22 Lobbying Certification................................................................................22902.3 Budgeting Grant Funds..............................................................................................22902.4 Standards for Financial and Program Management..................................................23

902.41 Financial Management..............................................................................23902.42 Internal Controls........................................................................................24902.43 Bonds.........................................................................................................24902.44 Payment....................................................................................................25902.45 Cost Sharing or Matching Funds................................................................25902.46 Program Income........................................................................................25902.47 Period of Performance (Obligations).........................................................25

902.5 Procurement Standards / Expenditure of Grant Funds.............................................26902.51 General Procurement Standards...............................................................26902.52 Vendor Competition..................................................................................28902.53 Procurement Methods..............................................................................29

902.6 Property Standards....................................................................................................31

Page | 1R e v i s e d 8 / 1 / 2 0 1 7

/tt/file_convert/5a9db9e97f8b9a96438bc517/document.docx

902.61 Identifying and Tracking Federally-Funded Assets....................................33902.7 Cost Principles...........................................................................................................34

902.71 Compensation & Benefits – Employee (Payroll Expenditure)....................35902.72 Selection of Grant-Funded Staff................................................................37902.73 Time and Effort Documentation................................................................38902.74 Non-Payroll Expenditures..........................................................................41902.75 Contracts and Professional Services with Grant Funds..............................42902.76 Approval of Grant Purchases and Expenditures........................................44902.77 Travel Expenditures with Grant Funds (Students & Staff).........................46902.78 Preparing Expenditure Reports & Draw Down of Funds............................47

902.8 Grant Compliance Areas............................................................................................49902.81 Supplement, Not Supplant........................................................................49902.82 Comparability............................................................................................50902.83 Indirect Cost..............................................................................................51902.84 Maintenance of Effort...............................................................................51902.85 Reporting Requirements...........................................................................52902.86 Grant Monitoring and Accountability........................................................52

902.9 Grant Awards.............................................................................................................53List of Grant Awards..................................................................................................54

FORMS .............................................................................................................55

PROCEDURES .............................................................................................................56Accounts Payable Procedures....................................................................................................57Cash Management Procedures..................................................................................................62Compensation Laws / Timekeeping Procedures........................................................................70Contract Management..............................................................................................................78End of Month (Finance) Procedures..........................................................................................80Fixed Asset Procedures..............................................................................................................82Internal Controls Procedures.....................................................................................................85Purchasing Procedures............................................................................................................103Travel Procedures ................................................................................................................108Vendor Procedures ................................................................................................................116

POLICIES ...........................................................................................................117

Page | 2R e v i s e d 8 / 1 / 2 0 1 7


General InformationThe district has established fiscal procedures that apply to all financial transactions regardless of the funding source. Procedures that relate directly and/or indirectly to federal and state grant

compliance are indicated with a (†). A separate section in this Financial Services Manual will include specific procedures related to acquiring, expending, and managing grant funds.

In accordance with School Board Policy, BP Local (see policy in exhibits), the Superintendent

and administrative staff shall be responsible for developing and enforcing procedures for the operation

of the District. These procedures shall constitute the administrative regulations of the District and shall

consist of guidelines, handbooks, manuals, forms, and any other documents defining standard operating

procedures. The Assistant Superintendent for Financial Services shall approve this State and Federal

Grants Manual on an annual basis, or as appropriate, if federal, state or local changes in regulations or

policy warrant immediate changes. Administrative regulations [procedures] are subject to Board review

but shall not be adopted by the Board.

Financial Services Department MissionThe Mission of the Carroll Independent School District Financial Services Department is to provide

support for all district stakeholders; ensuring that all financial operations support the district's mission

to build on a Dragon tradition of excellence, Carroll Independent School District will foster a safe, caring,

and creative learning environment that inspires students to realize their full potential as they positively

impact the world around them.

Financial Services Department StaffThe Financial Services Department staff shall perform multiple roles; however, adequate controls of separation of duties shall be maintained at all times. The staff consists of:Scott Wrehe, Asst. Supt. for Financial Services / 817-949-8272 / [email protected] Grissom, Director of Finance / 817-949-8271 / [email protected] Stinson, Asst. Director of Finance / 817-949-8271 / [email protected] Billmeier, Purchasing Specialist / 817-949-8257 / [email protected] Booker, Payroll Supervisor / 817-949-8278 / [email protected] Garcia, Accounting / 817-949-8258 / [email protected] McCormick Accounting / 817-949-8270 / [email protected] Lilly, Accounts Payable / 817-949-8230 / [email protected] Gonzales, Accounts Payable / 817-949-8282 / [email protected] Lewis, Payroll / 817-949-8235 / [email protected] Patton, Payroll / 817-949-8273 / [email protected] Mason, Admin. Assistant / 817-949-8272 / [email protected]

All Financial Services Department staff are expected to comply with the:

Page | 3R e v i s e d 8 / 1 / 2 0 1 7


mailto:[email protected]










mailto:%[email protected]


Code of Ethics and Standard Practices for Texas Educators, Board Policy DH (Exhibit)(see policy in exhibits),

School Board Policy CAA (Local)(see policy in exhibits) regarding fraud, Carroll ISD Code of Conduct - Board Policy DH (Legal)(see policy in exhibits) and Board Policy

DH (Local)(see policy in exhibits), Confidentiality Agreement (see form in exhibits), and Carroll ISD Acceptable Use Guidelines (see form in exhibits)

Each staff member shall have an up-to-date job description on file in the Personnel Department. Changes to job descriptions should be made when substantial changes occur in job duties or responsibilities.

Organizational Chart

Page | 4R e v i s e d 8 / 1 / 2 0 1 7


General Ledger Maintenance(†)General ledger entries shall be made on an on-going basis as needed. End-of-the-month and end-of-the-year entries shall be made on a timely basis. End-of-the-year entries shall be made prior to the external audit firm’s field work.

The Assistant Director of Finance shall be responsible for monitoring the general ledger maintenance on a monthly basis. The general ledger shall be reviewed for accuracy in areas such as, but not limited to the following:

Cash and investment balances equal the respective bank or investment monthly statements Aged purchase orders, receivables and payables Verify that fund accounts are in balance Verify that bank account reconciling items are posted to the general ledger

Journal Entries(†)All general ledger entries shall be in balance (debits shall equal credits). A Funds Transfer Form (see form in exhibits), shall be used to document all entries. All journal entries shall be numbered for tracking purposes. An automated numbering system shall be utilized by the district. Accounting Specialists shall be authorized to create journal entries in Skyward and the Assistant Director for Finance shall be authorized to post journal entries to the general ledger.

All payroll general journals shall be interfaced to the finance system by the payroll department. The Assistant Director for Finance shall verify that the pre-post payroll general journals and the finance payroll general journals in balance and posted accurately to the general ledger. All payroll general journals must be posted to the finance general ledger no later than the 10 th of the following month.

All changes to the general ledger should be posted within the same month as the changes occurred, if possible, or as soon as practicable. At times, prior to closing the month, additional reconciling journal entries may be posted in accordance with the creation and approval guidelines.

Monthly Financial Reports and Investment Reports for the previous month should be generated and forwarded to the Assistant Superintendent of Financial Services for board review. The financial reports and investment reports shall be approved by the School Board.

All reports should be filed for audit purposes including, but not limited to, the following: Cash General Journal General Journal Check Payments & Check Register Detail General Ledger Summary General Ledger Investment Reports

The Director of Finance shall review a Summary General Ledger on a monthly basis to ensure the accuracy of fund accounting.

Data Entry and Validation(†)All data entry shall be from the appropriate source document(s). All data entry shall be validated (verified) with the source documents. A system of checks and balances shall be in place to ensure that Page | 5

R e v i s e d 8 / 1 / 2 0 1 7/tt/file_convert/5a9db9e97f8b9a96438bc517/document.docx

all postings to the general ledger result in the desired outcome. For example, a cash receipt journal shall be validated to ensure that the total amount deposited matches the posted cash receipt journal.Ongoing, daily data entry validation greatly increases the accuracy of the fund accounting and facilitates reconciliation of the monthly bank statements with the general ledger.

General Ledger Transaction (Minimum Data Required) – (†)All general ledger financial transactions shall require the following minimum data:

Date of the general ledger transaction – the date of the transaction should be within the posting month and within the posting fiscal year.

Account code(s) – the proper account code shall be used for all transactions Journal [transaction] number – the number assigned should be manually or automatically

assigned in a sequential order. A log of the journal numbers utilized each fiscal year should be available in automated form.

The credit and debit amounts– the total debits must match the total credits Reason for the general ledger transaction – the description should explain the reason for the

transaction such as cash receipt number, adjustment to budget/expense, etc. Supporting document – supporting documentation, if any, shall be attached to the journal entry

form for audit tracking purposes

All general ledger payroll transactions shall require the following minimum data: Check date – the system-generated general ledger transaction should reflect the check date as

part of the journal entry number Account code(s) – the account codes charged for all payroll disbursements, including liability

accounts, should exist in the general ledger prior to posting the system-generated journal entries. [Note: During the payroll posting process, the payroll department must print and verify that all payroll accounts exist on the general ledger. If accounts do not exist on the general ledger, the accounts should be verified for accuracy and if accurate, the list of account codes must be submitted to the Assistant Director of Finance to ensure that the appropriate accounts are created in the finance system.

End of Month Process

Within 30 days after the end of the month, all end-of-month reports should be printed and verified and the end-of-month process completed. There are four (4) steps in completing the End-of-Month process as listed below:

Reconciliation of all bank accounts EOM Activities (Report Generation & Verification) Run EOM Reports (archival purposes) Process the EOM Close

The Finance EOM Checklist and Procedures (see procedure in exhibits) should be utilized to ensure that all critical steps are followed during the EOM Process.

End of Fiscal Year ProcessAll changes to the general ledger should be posted within the same month as the changes occurred, if possible, or as soon as practicable. Within 60 days after the fiscal year, all end-of-fiscal year reports should be printed and verified for audit purposes.

Page | 6R e v i s e d 8 / 1 / 2 0 1 7


All end-of-fiscal year adjustments should be posted to the general ledger prior to closing out the fiscal year. Prior to the start of the audit field work, the following adjustments shall be posted to the general ledger:

Reconcile all cash and investment accounts – all cash and investment accounts shall match the corresponding bank or investment general ledger balances as of August 31st, as reflected on the respective monthly statement.

Reconcile all revenue accounts with amounts received and/or earned as of August 31st – All measurable revenue should be posted to the general ledger. For example, all state aid earned as of the most recent Summary of Finance report from TEA shall be posted to the appropriate state revenue accounts.

Reconcile all grant revenue and expenditures – the revenue and expenditures in every grant program (state and federal) should equal. The excess revenue if any should be reclassified to a payable to the granting agency, unless the excess revenue is an advance payment (deferred revenue). If expenditures exceed revenue, the amount due from the granting agency should be posted to the revenue account and accounts receivable accounts.

Reconcile the final amended budget – verify that all budget amendments (at the functional level) have been posted to the general ledger. The sum of the original budget, plus all budget amendments during the fiscal year shall equal the final amended budget.

Reconcile and post all accounts receivables – all funds due from other sources, as of August 31st, shall be posted to the general ledger. The receivables shall be measurable and expected to be received within 90 days after the end of the fiscal year in accordance with the district’s accounting standards.

Reconcile and post all accounts payables – all payables due to others (vendors especially), as of August 31st, shall be posted to the general ledger. The amounts due for all goods and/or services received as of August 31st are classified as accounts payable and paid during the next fiscal year. The district has established an October 31st cut-off for prior year accounts payables and accruals are accrued back to the previous fiscal year. [Note. The accounts payable account (2112) in the prior fiscal year and the next fiscal year must be in balance.]

Reconcile all accrued wages and benefits as of August 31st – All accrued wages and benefits shall be posted to the general ledger, especially for all wages earned in August but scheduled to be paid in the next fiscal year (after September 1st).

Reconcile all prepaid expenses as of August 31st – All prepaid expenses shall be posted to the general ledger to object code 14XX. A prepaid expense is typically one that represents a disbursement of funds (payment) for goods or services that will be received or utilized in the next fiscal year. For example, a maintenance agreement that has a term of January 1 st through December 31st, would have an expense for 6 months in the current fiscal and a prepaid expense of 6 months at the end of the fiscal year. [Note. The prepaid expenses should be cleared in the next fiscal year by posting the expense to the appropriate expense account code(s).

Reconcile the fixed assets ledger with all fixed asset additions, deletions, or changes – All assets (as defined in the Fixed Asset Procedures see procedure in exhibits) acquired during the fiscal year shall be added to the fixed asset ledger in Skyward. All assets disposed of (sold or lost) shall be removed from the fixed asset ledger. Changes, if any, to the location, value, or category of assets shall be posted to the fixed asset ledger in Fund Code 901.

Reconcile the fund balance as of August 31st – All changes, reductions, additions, and/or designations [restricted, committed, assigned, etc.] of fund balance accounts shall be posted to the general ledger. All budgetary fund balance accounts (object code 3700) shall be posted to the appropriate fund balance account (typically object code 3600). [Note. Changes to the budgeted and committed fund balances should be supported by minutes of Board approval. The

Page | 7R e v i s e d 8 / 1 / 2 0 1 7


Assistant Superintendent of Financial Services is authorized by the School Board to assign fund balances.]

Segregation of Duties(†)At a minimum, the business office staff shall operate under a segregation of duties, including but not limited to, the following:

Endorsement of checks – The same staff member shall not prepare and endorse accounts payable or payroll checks.

Bank reconciliations – The same staff member shall not prepare cash disbursements, cash deposits, or other cash transactions and reconcile the district’s bank accounts.

Maintain non-cash accounting records – The same staff member shall not prepare non-cash general ledger transactions and post the transactions to the general ledger.

Purchasing and Receiving functions – The same staff member shall not serve as the final approver of a purchase order and verify receipt of the goods.

Contract Management – The same staff member shall not approve a contract for goods or services and have sole approval authority to disburse the payment for the contracted goods or services.

Retention of Records(†)All financial records for the current fiscal year shall be retained for audit purposes in accordance with the district Local Records Retention Schedule. Destruction of records, as per the retention period, shall also be in accordance with the district’s Local Records Retention Schedule. Note: The Destruction Schedule [list of all records destroyed] is a permanent document. Unless a record that has been destroyed is specifically listed on a Destruction Schedule, it is presumed to still exist.In accordance with federal regulations, the district shall maintain the grant-related records in an open and machine readable format. Specifically, the district shall use the following formats to store electronic data.

Microsoft products such as Word, Excel, Access, etc. Financial Management System, Skyward Finance, HR, Assets, Purchasing, etc. modules Record Retention software

The Records Custodian for the financial records of the district is the Assistant Superintendent for Financial Services. All questions related to the retention, destruction, and/or addition of new record series shall be directed to the District’s Records Management Officer (RMO), Scott Wrehe, Assistant Superintendent for Financial Services.

Data System Security & Access to Records(†)Finance Department staff handles and/or processes a substantial amount of confidential information. All staff is strictly prohibited from revealing confidential information to an unauthorized individual. Unless required by Federal, state, and local statute, the district is not required to permit public access to their records. The district shall make all grant-related records available for access to the federal granting agency and/or pass-through entity upon request.

All business office staff shall sign a Confidentiality Agreement (see form in exhibits) on an annual basis. Among the most critical information is documentation related to employee’s Personally-Identifiable Information (PII) such as health, benefits, financial, family members, or other personal information. Violators will be subject to discipline, employment termination, and/or may be reported to the appropriate legal authorities. Violations of some protected information, such as health or medical information, is also protected by federal laws, such as HIPPA.

Page | 8R e v i s e d 8 / 1 / 2 0 1 7


Unless notified otherwise by the federal granting agency, the district shall retain all financial and program records related to the grant award in accordance with the federal grant. Upon request from the federal granting agency, the district shall transfer the records to the requesting federal agency.

The Financial Services staff shall be authorized to access the district’s financial and/or payroll system(s) for job-related purposes only. Use of the systems for personal reasons or benefit will result in disciplinary action, up to and including employment termination.

Each staff member shall take appropriate steps to ensure that their respective computer system is managed in a control environment to prevent unauthorized access. At no time (including lunch breaks) shall a computer system be logged on to a financial data system while unattended by the respective staff member. All computer systems shall revert to a screen lock after 10 minutes of nonuse.

Assignment of Access and Passwords(†)Access to data systems shall be based on the specific job duties and responsibilities of each staff member. Except for limited exceptions, staff will not be given unilateral access to all modules in the financial and payroll system. For example, an accounts payable staff member will not have access to the human resources system unless the access is limited in scope and “read-only”. These restrictions to unilateral access are designed to prevent complete autonomy which could lead to fraud.

Each staff member shall be responsible for securing their assigned (selected) password. At no time shall passwords be shared with others or posted in visible locations within the staff member’s work space. Violators of this restriction shall be subject to disciplinary action, including but not limited to employment termination.

Data system access to the authorized modules, shall be determined by the Director of Finance and Assistant Director of Finance. Each staff member shall have access to their respective database(s) and tabs within a database based on their position. Security roles will be established and assigned with the specific access to each module. In the event that a staff member gains access, due to human or software error, that he/she is not entitled to, it is the responsibility and duty of the staff member to notify the Director of Finance or Assistant Director of Finance, regarding the ability to access the restricted database or module(s).

Revoking Access(†)Access to data systems are subject to change and/or revocation when changes occur to a staff member’s position, duties or responsibilities. Access to data systems are also subject to revocation when a staff member violates the Responsible Use Guidelines. Each staff member shall sign a Carroll ISD Employee Acceptable Use Form (see form in exhibits) every fiscal year.

Financial Services Staff Training(†)Every staff member will be scheduled to attend at least one training and/or conference opportunity per year.

An annual training calendar shall be developed that may include, but is not limited to, topics in the following areas:

Account coding

Page | 9R e v i s e d 8 / 1 / 2 0 1 7


Payroll Compliance Issues GASB Audit requirements Legal changes, such as Purchasing State and Federal Grants Management Data system (software) Travel Guidelines

Staff members that have attained TASBO certification status will be afforded an opportunity to attend at least 20 hours per year (for a total of 60 every 3 years) through TASBO or a TASBO-approved CEU provider. Training opportunities for other certification or licensing programs, such as a CPA, shall be provided in a manner that seeks to meet the continuing education requirements for that specific certification or license.

Additional training requests should be submitted based on the needs of the department staff as it relates to their assignment. It is the employee’s responsibility to request additional training that he/she feels will be beneficial in performing the assigned job tasks. At times, the immediate supervisor may also recommend or direct that a staff member attend specific training to improve their skills or comply with a Growth Plan.

In an effort to support compliance of fiscal policies and procedures, the Financial Services Department shall conduct, at a minimum, annual training for campus and department administrative and support staff, as appropriate. The Director of Finance shall be responsible for developing the training calendar. Critical training areas shall include, but not be limited to:

Activity Account Management Budget Development Process Cash Management State and Federal Grants Management Travel Processes Report Generation

State and Federal Grant Management(†)The Office for Grants and Fiscal Compliance (GFC) at Texas Education Agency is responsible for managing all discretionary and formula grants, ensuring the agency’s compliance with federal grant requirements, and conducting audits and reviews of all local educational agencies (LEAs). The department houses the following divisions:

Division of Grants Administration(formerly the Division of Discretionary Grants and the Division of Formula Funding)

Division of Federal Program Compliance(formerly the Fiscal Accountability and Federal Reporting Unit)

Division of Financial Compliance(formerly housed in the Office for Accreditation)

Page | 10R e v i s e d 8 / 1 / 2 0 1 7


Compliance with all federal and state grant requirements is essential to ensure that all granted funds remain with the district. Failure to comply with grant requirements may result in denial of reimbursement requests and/or requests from the granting agency to return a portion or in some cases all grant funds.

Federal Regulations for Federal Grant Awards

All federal grant funds are subject to the compliance with Administrative (EDGAR) and Programmatic (NSLP, IDEA, etc.) regulations for each federal grant award. Title 34, Code of Federal Regulations (CFR),

Parts 75-79, 81 to 86 and 97-99 EDGAR is currently in transition. For awards made prior to 12/26/2014, EDGAR

Parts 74 and 80 still apply. For awards made on or after 12/26/2014, 2 CFR Part 200, which includes the substance

formerly in parts 74 and 80, applies. For state-administered federal grants, TEA shall notify the district on the Notice

of Grant Award (NOGA) of the applicable administrative regulations. The State and Federal Grants Addendum

contains guidance for pre-December 26, 2014 federal grant awards. The date of the award to the district (or pass-

through entity such as TEA) shall determine the appropriate regulations.

When the district’s local policies and/or procedures conflict with the federal regulations, the district shall comply with

the more restrictive regulations shall be adhered to in all aspects of federal and state grants management.

Overview of the Education Department General Administrative Regulations (EDGAR). The EDGAR, as amended on

December 26, 2014, includes five (5) subparts under 2 CFR Part 200 of EDGAR as noted below:

Subpart A – Acronyms and Definitions Subpart B – General Provisions Subpart C – Pre-award Requirements Subpart D – Post-award Requirements Subpart E – Cost Principles Subpart F – Audit Requirements Appendices – I through XI

The EDGAR in its entirety can be accessed at: http://www2.ed.gov/policy/fund/reg/edgarReg/edgar.html.

To ensure consistency with the EDGAR, the district shall utilize the acronyms and definitions included in the EDGAR for general terms related to the management of federal grant funds. The EDGAR Acronyms and Definitions can be found in CFR 200.0 through 200.99.Page | 11


http://www.ecfr.gov/cgi-bin/text-idx?SID=3b53b45edcaa4398e8824734278e8661&node=sg2.1.200.a.sg0&rgn=div7

http://www.ecfr.gov/cgi-bin/text-idx?SID=3b53b45edcaa4398e8824734278e8661&node=sg2.1.200.a.sg0&rgn=div7

Programmatic regulations are for each of the district’s federal grant awards are hyperlinked in the List of Grant Awards for easy access to the Fiscal Guidelines, Allowable Costs, and/or other programmatic regulations.

At the District level, managing State and Federal Grants shall be a collaborative process between the Finance (Accounting, Budgeting, Purchasing, Payroll, etc.), Human Resources and Grant Management Departments. Each respective department shall be responsible for their duties and responsibilities as they relate to the management of state and/or federal grants. The duties of each department are listed below in general terms. Additional, specific duties and responsibilities may be listed within an area of compliance within this Manual. Financial Services Department

Assisting the Grant Manager with budgeting grants funds. Preparing and posting the initial budget and all amendments to the general ledger.

Assisting the Personnel Department with determining the payroll distribution code(s) for all grant-funded staff.

Preparing all grant-related financial reports (monthly, quarterly and/or annual). Preparing all financial records for the annual financial audit and single audit, as appropriate. Ensuring compliance with the FASRG in coding all payroll and non-payroll expenditures. Adjusting the general ledger, as appropriate, after the Grant Manager’s reconciliation of the

time and effort reports, as appropriate if adjustments are necessary Managing the day-to-day cash needs for grant expenditures and drawing-down cash

reimbursements, as appropriate Managing all purchasing and contractual commitments in compliance with the grant periods and

allowable cost principles Retaining all financial records for the required length of time (5 years) for audit purposes Managing all fixed assets and ensuring compliance with the inventory and disposition federal

guidelines

Personnel Department Assisting the Grant Manager with the recruitment and hiring of all grant-funded staff Ensuring that all grant-funded staff meet the Highly Qualified Staff federal guidelines, as

appropriate (And, all state certification requirements) Ensuring that all grant-funded staff have a job description with the grant-related duties and

funding. (And, that all grant-funded staff sign a job description on an annual basis) Preparing the Highly Qualified Staff Annual Report and conducting the required public notice or

hearing, as appropriate Maintaining audit-ready Personnel employee files for financial audit or single audit purposes, as

appropriate Developing and maintaining all salary schedules to ensure consistency between local and non-

local pay rates (Includes base salaries, stipends and extra-duty rates of pay) Assisting the Grant Manager with determining the position title, Role ID and other salary

information for use in completing the grant application Retaining all personnel records for the required length of time (5 years, or longer as required)

for audit purposesGrant Management or Special Program

Page | 12R e v i s e d 8 / 1 / 2 0 1 7


Working cooperatively with the campus administrative staff to ensure that all grant activities are collaboratively planned and appropriate to each campus.

Providing supporting documentation for budgeted grants funds. And, submitting all grant amendments to the finance department to facilitate budget amendments.

Assisting the Personnel Department and Financial Services Department with determining the payroll distribution code(s) for all grant-funded staff.

Preparing all grant-related programmatic (evaluation) reports (monthly, quarterly and/or annual).

Ensuring compliance with the Financial Accountability System Research Guide (FASRG) in coding all payroll and non-payroll expenditures.

Receiving and monitoring the time and effort reports, as appropriate, and submitting adjustments, if any, to the finance department

Monitoring the spending thresholds throughout the grant period to ensure that the grant activities are being conducted systematically throughout the grant period

Reviewing and approving all purchasing and contractual commitments in compliance with the grant periods and allowable cost principles

Retaining all grant records for the required length of time (5 years) for audit purposes Providing information to the Personnel Department regarding the number and type of grant-

funded positions approved in the grant application by the granting authority Verifying with the Personnel Department that all grant-funded staff meet the Highly Qualified

Staff federal guidelines, as appropriate (And, all state certification requirements) Verifying with the Personnel Department that all grant-funded staff have a job description with

the grant-related duties and funding. (And, that all grant-funded staff sign a job description on an annual basis)

Verifying with the Personnel Department that the Highly Qualified Staff Annual Report and conducting the required public notice or hearing, as appropriate

Assisting the Personnel Department with determining the position title, Role ID and other salary information for use in completing the grant application

Gathering and maintaining the Semi-Annual Certification form from all grant funded personnel.

All departments shall provide staff training for their respective staff and other staff, as appropriate, regarding the grant management duties and responsibilities for each staff member.

900 – State and Federal Programs/Grants(†)

901 State Programs – AllotmentsState Program allotments are estimated and paid to school districts through a Summary of Finance template created by the Texas Education Agency. The actual state allotments are calculated as noted below in each respective section. A settle-up process occurs at the end of each fiscal year – funds owed to a district are paid by TEA and funds owed by a district are paid to TEA (or TEA reduces the following fiscal year funds by the amount owed to the state).A percentage of each state allotment must be spent on “direct” expenditures for the given special program. The current percentages and program intent code (PIC) are noted below by program:

Special Education 52% PIC 23 Career & Technical Education 58% PIC 22 Gifted & Talented Education 55% PIC 21 State Compensatory Education (SCE) 52% PIC 24-30 (except 25& 27)

Page | 13R e v i s e d 8 / 1 / 2 0 1 7


Bilingual/ESL Education 52% PIC 25

During the budget process, the estimated state allotment shall be calculated by Assistant Superintendent for Financial Services based on prior year special program enrollment and average daily attendance (ADA). The estimated state allotment by special program shall be provided to the Special Program Administrator(s) as noted below. These special program administrators shall be responsible for the programmatic compliance in their respective program(s). Programmatic compliance shall include, but not limited to: program eligibility, program design, instructional delivery, entry/exit procedures, professional development, and certification.

Special Education Executive Director for Special Programs Career & Technical Education Assistant Superintendent for Student Services Gifted & Talented Education Executive Director for Curriculum & Instruction State Compensatory Education (SCE) Assistant Superintendent for Student Services Bilingual/ESL Education Executive Director for Special Programs

The Financial Services department, specifically the, Director of Finance, shall be responsible for the financial compliance in each of these special programs. Financial compliance shall include, but not limited to: budgeting development and monitoring, approval of expenditures, financial reporting to TEA, financial audit.

As part of the budget adoption process, the Director of Finance shall verify that the proposed budget includes appropriations in each of the special programs of no less than the percentages stated above as required direct expenditures for each special program.

Throughout the fiscal year and at the end of the fiscal year, the Director of Finance, shall calculate the periodic and final spend percentages for each special program. The allocated expenditures by program intent code (PIC) shall be used to determine compliance. In the event that direct expenditures fall below the mandated percentages, the Director of Finance shall ensure that the deficit amount is budgeted in the following fiscal year.

The mandated program intent codes (as defined in the FASRG) are classified as Basic or Enhanced. The PICs in these classifications for regular and special program allotments are noted below:

Basic Services – PIC 1X PIC 11 Basic Educational Services

Enhanced Services – PIC 2X – 3X PIC 21 Gifted & Talented PIC 22 Career & Technical Education PIC 23 Special Education PIC 24 Accelerated Education (State Compensatory Education) PIC 25 Bilingual and ESL Education PIC 26 Non-Disciplinary Alternative Education Program PIC 28 Disciplinary Alternative Education Program – Basic PIC 29 Disciplinary Alternative Education Program – SCE Supplemental PIC 30 Title I, Part A Schoolwide Activities related to SCE (Campuses

with 40% or more educationally disadvantaged students)

Page | 14R e v i s e d 8 / 1 / 2 0 1 7


PIC 31 High School Allotment PIC 33 Pre-Kindergarten – Special Education PIC 34 Pre-Kindergarten – Compensatory Education PIC 35 Pre-Kindergarten – Bilingual Education

If the “intent” of a particular course or program is one of the Enhanced Services, the appropriate PIC shall be used for the expenditures even if an incidental student(s) benefit from the program. For example, the salary of a Bilingual Instructional Aide should be paid 100% from PIC 25, if the intent of his/her position is to support Bilingual students even though 1 or 2 non-Bilingual students also benefit from a small group instructional setting.

At the beginning of each school year, the salaries of all staff should be determined based on their position and assignment. Specifically, we need to know the following:

What the employee will do? Determines the function code Where the employee will work? Determines the organization code (may be split) Who will benefit? Determines the population served or PIC (may be split)

Determining the correct payroll account distribution code(s) is critical to ensure that all payroll costs are expensed in the correct account code(s). This is extremely important for staff assigned on a partial or full time basis to support a special program. Only the payroll costs for services whose intent is to serve one or more special program may be charged to the special program PIC.

By the Highly Qualified Snapshot date, each school year, the Campus Principals shall prepare a Staff FTEs report that is based on the campus Master Schedule. The Staff FTE report shall reflect the names of all staff, the position, and the assignment(s) by PIC code. The population served codes PEIMS Population Served Code Table 030 (see form in exhibits) and program intent codes are correlated below:

Population Served Code 04 PIC 21 Gifted & Talented Population Served Code 05 PIC 22 Career & Technical Education Population Served Code 06 PIC 23 Special Education Population Served Code 03 PIC 24 Accelerated Education (State Compensatory Education) Population Served Code 02 PIC 25 Bilingual Education Population Served Code 07 PIC 25 ESL Education Population Served Code 03 PIC 26 Non-Disciplinary Alternative Education Program Population Served Code 03 PIC 28 Disciplinary Alternative Education Program – Basic Population Served Code 03 PIC 29 Disciplinary Alternative Education Program – SCE

Supplemental Population Served Code 03 PIC 30 Title I, Part A Schoolwide Activities related to SCE

(Campuses with 40% or more educationally disadvantaged students)

All staff assigned to support all students, not specifically served in a special program, shall be coded as basic population served (01) and the basic program intent code (11). Special Program Administrators shall also submit a Staff FTE report for non-campus administrative staff by the Highly Qualified Snapshot date, each year. The PIC codes for the non-campus staff shall reflect what they do, where they are assigned to work, and the special program(s) that they support.

Page | 15R e v i s e d 8 / 1 / 2 0 1 7


The Staff FTEs reports shall be submitted to the Director of Personnel and Director of Finance no later than the deadline of the Highly Qualified Snapshot date each year. The Director of Finance shall verify the Staff FTEs and ensure that funds are budgeted in the appropriate payroll account codes. Budget changes and/or amendments, if any, shall be prepared by the Assistant Director of Finance. [Note. The minimum spend percentages shall be verified again to ensure that the budgeted amount by PIC still meets or exceeds the minimum spend percentage by special program.]After approval of the Staff FTEs reports, the Director of Personnel shall submit the Staff FTEs to the Payroll Office Supervisor for the purpose of updating the payroll distribution record(s) of each district employee. Campus Principals and Special Program Administrators shall be responsible to ensure that any changes to staff assignments are submitted to the Director of Personnel and Director of Finance within five (5) days of the assignment change. The prior process of verifying the FTEs/account codes, approval of the FTE report, and submission of the reports to the payroll department shall occur upon the receipt of assignment changes.

901.1 Gifted and TalentedThe Gifted and Talented program must adhere to state law, Texas Education Code (TEC) 29.121 and TEC 42.156. Chapter 29 addresses the programmatic guidelines related to eligibility, identification, and program services. Chapter 42 addresses the funding weight(s) and allowable costs.Specifically, each school district shall identify students eligible for the GT program and serve the students in an appropriate manner to obtain state funds. All student identification and enrollment shall meet the special program guidelines in the Student Attendance Accounting Handbook (SAAH). Student enrollment data shall be submitted to TEA through the PEIMS Fall Submission as of the snapshot date. The attendance and/or contact hour data for funding purposes shall be submitted to TEA through the PEIMS Summer Submission.The Program Administrator with oversight responsibility to certify the Gifted & Talented special program data prior to submission to TEA shall be the Executive Director for Curriculum and Instruction.

901.2 Career and Technical Education (CATE)The Career and Technical Education program must adhere to state law, Texas Education Code (TEC) 29.181 and TEC 42.154. Chapter 29 addresses the programmatic guidelines related to eligibility, identification, and program services. Chapter 42 addresses the funding weight(s) and allowable costs.Specifically, each school district shall identify students eligible for the CTE program and serve the students in an appropriate manner to obtain state funds. The Master Schedule shall serve as the official document to support that each student was enrolled in a CTE course. All student identification and enrollment shall meet the special program guidelines in the Student Attendance Accounting Handbook (SAAH). Student enrollment data shall be submitted to TEA through the PEIMS Fall Submission as of the snapshot date. The attendance and/or contact hour data for funding purposes shall be submitted to TEA through the PEIMS Summer Submission.The Program Administrator with oversight responsibility to certify the CTE special program data prior to submission to TEA shall be the Executive Director for Curriculum and Instruction.

901.3 Special EducationThe Special Education program must adhere to state law, Texas Education Code (TEC) 29.003 and TEC 42.151. Chapter 29 addresses the programmatic guidelines related to eligibility, identification, and program services. Chapter 42 addresses the funding weight(s) and allowable costs.Specifically, each school district shall identify students eligible for the Special Education program and serve the students in an appropriate manner to obtain state funds. The student’s Individualized Education Plan (IEP) shall serve as the official document to support that each student is eligible for

Page | 16R e v i s e d 8 / 1 / 2 0 1 7


special education, the type of instructional arrangement, and the number of contact hours to be served in a special education setting. All student identification and enrollment shall meet the special program guidelines in the Student Attendance Accounting Handbook (SAAH). Student enrollment data shall be submitted to TEA through the PEIMS Fall Submission as of the snapshot date. The attendance and/or contact hour data for funding purposes shall be submitted to TEA through the PEIMS Summer Submission.The Program Administrator with oversight responsibility to certify the Special Education program data prior to submission to TEA shall be the Executive Director for Special Education.

901.4 Compensatory Education (SCE)The Compensatory Education program must adhere to state law, Texas Education Code (TEC) 29.081 and TEC 42152. Chapter 29 addresses the programmatic guidelines related to eligibility, “at risk” identification, and program services. Chapter 42 addresses the funding formula and allowable costs. The SCE program is funded based on the highest six (6) months of free and reduced lunch eligibility students in the prior school year. The Director of Child Nutrition shall provide the monthly counts of free and reduced lunch eligibility to the PEIMS Coordinator, on a monthly basis for the purposes of estimating SCE funds in the next fiscal year.Specifically, each school district shall identify students eligible for the Compensatory Education program and serve the students in an appropriate manner to obtain state funds. There are thirteen (13) at risk indicators in state law. The Director of Child Nutrition at each campus shall be responsible for identification of all at risk students. The at-risk student enrollment shall be reported to TEA through the PEIMS Fall Submission.

The SCE program compliance is unlike the other special programs in that it requires specific documentation as outlined in the Financial Accounting System Resource Guide (FASRG) Module 9. The District Improvement Plan (DIP) and Campus Improvement Plans (CIP) are the primary source of documentation for the expenditure of SCE funds. According to TEA, annually within 150 days after the last day permissible to send data for the PEIMS data FINAL Midyear resubmission 2 (typically late July), the District shall electronically submit a PDF version of the DIP and at least two (2) CIPs through the TEASE system. The determination regarding which CIPs to submit to TEA shall be based on the TEA guidelines in the FASRG, Module 9.1.2 Summary of Filing Requirements. The District’s submission dates shall be as noted below to ensure compliance with this critical requirement.

Campus Principals shall submit their CIPs to the Executive Director for Curriculum and Instruction by July 31, each year.

The Executive Director of Curriculum and Instruction will review and then submit all CIPs and the DIP to the Assistant Superintendent for Student Services by August 15, each year.

The Assistant Superintendent for Student Services will review and then submit the documents to the Superintendent who then presents them to the Board of Trustees in September each year.

All CIPs and the DIP will be published on the District webpage once the Board of Trustees has approved them.

The Curriculum Coordinator for Accountability shall submit the DIP and CIPs through TEASE by October 31, each year.

Financial guidelines related to supplement not supplant, targeted-assistance versus school-wide campus expenditures, staffing formulas, job descriptions, time and effort, student case counts, local identification criteria and allowable costs are described in Module 9 State Compensatory Education.

Page | 17R e v i s e d 8 / 1 / 2 0 1 7


901.5 Bilingual and ESLThe Bilingual and ESL program must adhere to state law, Texas Education Code (TEC) 29.053 and TEC 42.153. Chapter 29 addresses the programmatic guidelines related to eligibility, identification, and program services. Chapter 42 addresses the funding weight(s) and allowable costs.Specifically, each school district shall identify students eligible for the Bilingual or ESL program and serve the students in an appropriate manner to obtain state funds. All student identification and enrollment shall meet the special program guidelines in the Student Attendance Accounting Handbook (SAAH). Student enrollment data shall be submitted to TEA through the PEIMS Fall Submission as of the snapshot date. The attendance and/or contact hour data for funding purposes shall be submitted to TEA through the PEIMS Summer Submission.The Program Administrator with oversight responsibility to certify the Bilingual and ESL special program data prior to submission to TEA shall be the Executive Director of Special Programs.

901.6 High School AllotmentThe use of the High School Allotment must adhere to state law, Texas Education Code (TEC) 39.234 and TEC 42.160. Chapter 39 addresses the programmatic guidelines related to program services. Chapter 42 addresses the funding weight(s) and allowable costs. Funding amounts are based on $275 per student in average daily attendance in grades 9 through 12.Districts may use funds for campus-level or district-wide initiatives for students in grades 6-12. Allowable uses include:

professional development for teachers providing instruction in advanced academic courses such as Advanced Placement (AP)

hiring of additional teachers to allow for smaller class sizes in critical content areas fees for students taking dual credit classes and ACT/SAT tests academic support, such as AVID and AP strategies, to support at-risk students in challenging

courses credit recovery programs activities supporting college readiness and awareness, including transportation for college visits

Please see Commissioner's Rules Concerning High School Allotment for detailed allowable uses of these funds. The High School Allotment Guide is also an excellent resource and shall be made available to all campus principals as a guide during the budget development process.

The Assistant Superintendent for Financial Services and/or Assistant Superintendent for Student Services with oversight responsibility of the High School Allotment program shall determine the allocation per campus and provide guidance to each secondary campus regarding the use of the HSA funds.

902 Federal GrantsAcronyms and definitions related to federal grant management are listed in the EDGAR, Subpart A, 200.1 through 200.99 and may be accessed at: http://www.ecfr.gov/cgi-bin/text-idx?SID=bce3e6e14adb00a7863cc39935f3e35e&node=sg2.1.200.a.sg0&rgn=div7These acronyms and definitions are used throughout this manual. One of the most critical definitions is that of a “non-federal entity”. When this definition is used it refers to the “school district”, as a recipient of a federal grant award.

Page | 18R e v i s e d 8 / 1 / 2 0 1 7


http://www.ecfr.gov/cgi-bin/text-idx?SID=bce3e6e14adb00a7863cc39935f3e35e&node=sg2.1.200.a.sg0&rgn=div7

http://www.ecfr.gov/cgi-bin/text-idx?SID=bce3e6e14adb00a7863cc39935f3e35e&node=sg2.1.200.a.sg0&rgn=div7

http://www.tea.state.tx.us/index4.aspx?id=4181

http://ritter.tea.state.tx.us/rules/tac/chapter061/ch61ii.html

General Provisions:The District shall comply with all General Provisions of EDGAR (Subpart B). Specific areas of compliance are noted below:

1. The District has established a conflict of interest policy for all federal grant awards and shall disclose in writing any potential conflict of interest to the granting agency. The same conflict of interest questionnaire that is used for other district functions shall be utilized for compliance with this provision. The Local Government Officer Conflicts Disclosure Statement shall be completed by all district staff involved in federal grant awards: Superintendent, Finance Department, Human Resources, Grant Manager, and Board of Trustees. Conflicts of interest, if any are reported, shall be posted on the district’s website and reported to the granting agency. The Superintendent’s Office shall be responsible for overseeing and collecting the conflict of interest questionnaires.

2. The district shall comply with all additional conflict of interest requirements required by the federal granting agency and/or the pass-through entity (TEA).

3. The District shall disclose in writing to the granting agency and/or pass-through entities any violations of federal criminal law including fraud, bribery or gratuity violations affecting a federal grant award. Upon detection of any fraud, abuse or waste with federal grant funds, the District shall promptly notify the proper legal authorities and pursue appropriate criminal and/or civil actions. In addition, the district shall report to the granting agency and pass-through entity, the extent of the fraud or violations. In addition, the District shall reclassify fraudulent expenditures made with federal grant awards to local district funds, i.e. the Local Maintenance Fund. The Assistant Superintendent for Financial Services shall be responsible for overseeing, reporting and documenting any fraud, abuse or waste of federal grant funds.

All district employees are prohibited from soliciting gifts or tokens from vendors or other parties who are affected by (or have an interest in) a federal grant award.In addition, all district employees are prohibited from accepting unsolicited gifts or tokens from vendors or other parties who are affected by (or have an interest in) a federal grant award that exceed an nominal (individual) value of $25 [IRS business gift limit or less] and an aggregate value of $100 [Current Conflict of Interest limit or less] in a fiscal year. The unsolicited gifts or tokens may not include the following:

Items prohibited at a public elementary and secondary schools such as drugs, tobacco or alcohol products

Firearms.

District employees who violate this administrative directive shall be subject to disciplinary action, up to and including termination of employment with the district. Violations that exceed the federal Conflict of Interest thresholds shall be reported to the federal granting agency and/or pass-through entity by the Assistant Superintendent for Financial Services.

Pre-Federal Award Requirements:The federal awarding agency and pass-through entities are required to evaluate the risk of the District in respect to financial stability, quality of management system, history of performance (grants), audit reports and ability to effectively implement the grant program.

Page | 19R e v i s e d 8 / 1 / 2 0 1 7


The District shall implement strategies as noted below to ensure that its risk level for federal grants management is determined to be “low”:

1. Timely submission of all required programmatic and financial reports2. Complying with the federal grant award fiscal guidelines and allowable cost principles3. Ensuring that all grant-related staff are properly trained in their respective grants management

role on at least an annual basis.4. Implementing grant management procedures and internal controls5. Audit review.

If the District is determined to be a “high risk” district, it shall comply with all of the additional requirements as imposed by the federal granting agency and/or pass-through entity. In addition, the District shall develop and implement strategies to correct the identified deficiencies in an effort to move to a “low risk” entity status.No pre-award expenses shall be made by the District prior to the approval of the federal granting agency or pass-through entity. Non-authorized pre-award expenses, if any, shall be paid from local District funds, i.e. the General Fund.

902.1 Grant Application ProcessThe district may be eligible to apply for “entitlement” or “competitive” federal grant funds. Federal entitlement grant funds include, but are not limited to, No Child Left Behind (NCLB), Individuals with Disabilities Education Act (IDEA), and Carl D. Perkins. The “maximum” and/or “final” entitlement awards for the district are posted on the TEA Grants Management webpage at: http://tea.texas.gov/index4.aspx?id=5040. The appropriate grant manager shall obtain the annual entitlement amounts and begin the grant development process with the appropriate stakeholders.A list of competitive grants administered by the TEA are also posted on the TEA Grants Management webpage at: http://tea.texas.gov/Finance_and_Grants/Grants/Applying_for_a_Grant/Applying_for_a_Grant/. The appropriate grant manager shall obtain the competitive grant information to determine whether the grant(s) is appropriate for the district. Some competitive grants may have matching-funds and/or in-kind payment requirements which may place a burden on the district’s available financial resources. TEA’s Grant Opportunities webpage provides a wealth of information related to available grants such as:http://burleson.tea.state.tx.us/GrantOpportunities/forms/GrantProgramSearch.aspx

General and Fiscal Guidelines Program Guidelines Program-Specific Provisions and Assurances General Provisions and Assurances Debarment and Suspension Certification Lobbying Certification Sample Application Deadlines and Due Dates for: grant application, amendments and grant reporting.

All district staff involved in the management of federal grant awards shall be aware of these resources.The school district’s grant application process for federal grants is illustrated below on a flowchart. As noted on the flowchart, all grant applications must be reviewed by the finance department, curriculum department and grants management department. In addition, all grant applications that will support student instruction at one or more campuses, must be developed in collaboration with the respective campus principal(s).Specific grant activities to support the academic program at a campus should be

Page | 20R e v i s e d 8 / 1 / 2 0 1 7


http://burleson.tea.state.tx.us/GrantOpportunities/forms/GrantProgramSearch.aspx

http://tea.texas.gov/Finance_and_Grants/Grants/Applying_for_a_Grant/Applying_for_a_Grant/

http://tea.texas.gov/Finance_and_Grants/Grants/Applying_for_a_Grant/Applying_for_a_Grant/

http://tea.texas.gov/index4.aspx?id=5040

reflected in the Campus Improvement Plan.

The final approval of a grant application shall be the Superintendent.The Grants Manager shall work collaboratively with the finance department to ensure that all grant budget schedules are completed using the correct account code structure (as appropriate); the district’s purchasing, travel and other procedures; and are adequately documented if prior approval is required by the granting agency or pass-through entity (TEA).The Grants Manager shall obtain pre-approval for the following activities which have been identified by the granting agency or pass-through entity (TEA);

Student field trips Hosting conferences Out-of-state travel

Grants that require matching or in-kind district contributions shall be evaluated for overall impact on the current and future district’s local funds. No federal grant funds shall be budgeted, encumbered, or spent until either of the following has occurred:

grant has been approved by the granting agency and a Notice of Grant Award (NOGA) has been issued to the district; or

the entitlement grant has been received by the district and the grant application has been submitted to TEA

[NOTE: TEA allows federal grant expenditures from the grant application “stamp-in date”; however, expenditures that require TEA’s specific approval and not approved until the NOGA is issued.]The Financial Services Department shall notify the grants manager when the funds have been budgeted and are ready for expenditure by the appropriate campus or department.

Page | 21R e v i s e d 8 / 1 / 2 0 1 7


Grant Originator

(Grant Manager)

Campus Administrator

and/or Site-Based Committee

Curriculum & Instruction Review

Finance ReviewFinal Approval

Superintendent

902.2 General Provisions and AssurancesGeneral Provisions and Assurances apply to all grants administered by TEA. Additional provisions and assurances may apply to specific grants. The grants manager shall inform all staff involved in the expenditure of grant funds of the provisions and assurances for each grant program, as appropriate.902.21 Certification Regarding Debarment, Suspension, Ineligibility, and Voluntary ExclusionThe district must not award a contract to a vendor which is debarred or suspended or is otherwise excluded from or ineligible for participation in federal grant award programs.

The Financial Services Purchasing Office shall verify the eligibility of each vendor with this certification requirement by requesting that the vendor execute a Certification Form before awarding a contract and/or issuing a purchase order. A copy of the Certification Form shall be maintained with the contract and/or purchase order for audit purposes.

The Financial Services Purchasing Office shall monitor ongoing contracts to verify the contractor’s compliance with the debarment, suspension, ineligibility and voluntary exclusion provisions. In the event that a vendor is suspended or debarred during a contract, the district shall continue the contract in force until the contract lapses. The contract term shall not include any extensions to the original term of the contract.

902.22 Lobbying CertificationFor all federal grants in excess of $100,000, the district shall certify on the grant application that no federal grant funds are expended for the purpose of lobbying. The grants management and finance departments shall jointly execute a Disclosure of Lobbying Activities Certification Form (see form in exhibits), as applicable, if the district used funds other than federal grant funds for lobbying activities.

The Purchasing Specialist shall ensure that all contract award documents with federal grant funds contain the appropriate lobbying certification language.

902.3 Budgeting Grant FundsThe Financial Services Department shall budget grant funds in the appropriate fund code as authorized by Financial Accountability System Resource Guide, or the granting agency, as appropriate. In addition, the object expenditure codes noted on the grant application shall be consistent with the budgeted account codes. Federal grant funds shall be budgeted and available for use no later than 10 days after receipt of the NOGA or from the stamp-in date.Budget amendments (not to be confused with Local budget amendments), if any, shall be approved by the grants manager, to ensure that the reclassification of funds is allowable under the grant management guidelines related to budget amendments. Some grants allow a transfer of funds, up to 25% of the grant award, but only within the same object class and if the new object code does not require specific approval from the granting agency.The TEA Grants Division has developed guidance related to “When to Amend” grants administered by the TEA. The guidance document is posted on the TEA website at: http://tea.texas.gov/Finance_and_Grants/Administering_a_Grant.aspx.The guidance document contains the following guidance:

1. Use Table 1 for federally funded grants and for grants funded from both federal and state sources.

Page | 22R e v i s e d 8 / 1 / 2 0 1 7


http://tea.texas.gov/Finance_and_Grants/Administering_a_Grant.aspx

http://www.ecfr.gov/cgi-bin/text-idx?SID=0b6bc8e16c8af5364d635920c46ccd5e&node=sg2.1.200.d.sg1&rgn=div7

http://tea.texas.gov/Finance_and_Grants/Financial_Accountability/Financial__Accountability_System_Resource_Guide/

2. Use Table 2 for state-funded grants. Refer to the “Select Grantees” column if the NOGA is for over $1 million.

In addition to TEA’s guidelines, federal regulations require that the district amend the grant application when the district deviates from the original scope or grant objectives. Other amendments may be necessary when the district changes the designated Grant Manager, disengages from grant activities for more than three (3) months, or a 25% reduction in the time devoted by a grant manager. The Grant Manager shall monitor the need for amendments at least quarterly throughout the grant period and at least one (1) month prior to the grant amendment deadline, if applicable. If an amendment is necessary for any of the reasons specified by the pass-through entity (TEA) or in federal regulations, the Grant Manager shall initiate the amendment process and collaborate with the finance department prior to submission of the grant amendment. The approval process of a grant amendment shall be the same as the grant application process, i.e. the Superintendent shall approve all federal grant amendments.The Assistant Director of Finance, shall be responsible for ensuring that the budget corresponds to the most recent grant NOGA.

902.4 Standards for Financial and Program ManagementThe District must comply with all requirements of federal grant awards including the provisions of the Federal Funding Accountability and Transparency Act (FFATA) and the Financial Assistance Use of Universal Identifier and Central Contractor Registration (CCR).The district shall report the following for all federal grant awards, as appropriate. The Financial Services Department shall be responsible for collecting and reporting the information.

1. The following data about sub-awards greater than $25,000a. Name of entity receiving award [entity = district]b. Amount of award c. Funding agency d. NAICS code for contracts / CFDA program number for grants e. Program source f. Award title descriptive of the purpose of the funding action g. Location of the entity (including congressional district) h. Place of performance (including congressional district) i. Unique identifier of the entity and its parent; and j. Total compensation and names of top five executives (same thresholds as for primes)

2. The Total Compensation and Names of the top five executives if: a. More than 80% of annual gross revenues from the federal government, and those revenues are greater than $25M annually and b. Compensation information is not already available through reporting to the SEC.

902.41 Financial ManagementThe District’s financial management system, Skyward Finance System, shall be utilized to expend and track all federal grant expenditures. The financial management system shall be maintained in a manner that provides adequate internal controls over the data integrity, security and accuracy of the financial data.

Page | 23R e v i s e d 8 / 1 / 2 0 1 7


The financial management system must contain information pertaining to all federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. All expenditures of federal grant funds shall be in accordance with the district’s written procedures such as cash management, accounts payable, purchasing, travel, allowable costs, capital asset tracking, contract management, and other procedures, as appropriate.Records RetentionThe financial management system shall be utilized to store, maintain, and report all required federal grant information. Consequently, the district shall ensure that access to the data is restricted to authorized individuals in accordance with the district’s Data Security and Access policies. In addition, the district shall retain all federal grant records for a period of five (5) years in accordance with the district’s Local Records Retention Plan. [Note: The district’s retention period exceeds the three (3) year retention period required in the EDGAR.] The district’s Record Management Officer (RMO), Scott Wrehe, Assistant Superintendent for Financial Services, shall be responsible to ensure that all records are retained, stored and accessible, as appropriate.List of Federal Grant AwardsA list of all federal grant awards shall be maintained to include all EDGAR required data (denoted with an *) and district-required information listed below: [List of all federal grant awards with the required identification information is included in the Exhibit Section]

The CFDA title and number*, Federal award identification number and year*, Name of the Federal agency*, and Name of the pass-through entity*, if any. Grant manager for each grant TEA-assigned risk level for each grant, as appropriate

On at least a quarterly basis, the Assistant Director of Finance, shall review the status of each federal grant fund. The review shall include a comparison of budget to expenditures.

902.42 Internal ControlsThe district’ internal control procedures over financial management, developed in accordance with the Internal Control Integrated Framework (COSO), shall be made available to all staff involved in the management of federal grant funds. The internal control procedures shall be reviewed on at least an annual basis and updated as appropriate. If any weakness in an internal control is detected, the internal control procedures shall be revised to incorporate the weakness(es) at either the annual review or as the need arises dependent upon the severity (materiality) of the weakness.A copy of the district’s Internal Control Procedures (see procedure in exhibits) are embedded with this manual and available from the Financial Services Department. The Director of Finance shall be responsible for the annual review and update of the Internal Control Procedures.

902.43 BondsIf the granting agency requires that the district obtain bonding and/or insurance for a specific project, the district shall ensure that the bonds are obtained from a company that holds a certificate of authority as specific in 31 CFR Part 223, Surety Companies Doing Business with the United States. The Director of Finance shall be responsible for obtaining insurance and/or bonding, as appropriate.

902.44 PaymentPayments to vendors shall be made promptly in accordance with federal regulations and state law. Specifically, in accordance with the Texas Prompt Payment Act, the district shall pay all invoices within 30 days of receipt of the goods/services and the invoice, whichever is later.Page | 24


In the event that the district receives an advance payment from a federal granting agency, the district shall ensure that it expends the advanced funds in a timely manner. Excess funds may earn interest, which may require return to the federal granting agency if the interest meets the federal threshold.

The district has determined that it will not accept advanced payments for federal grant funds.The district shall seek reimbursement for federal grant expenditures, rather than using an advanced payment method. Consequently, the district shall prepare and submit a “draw-down” of federal grant funds only after the payments have been made and distributed to the vendor via mail, e-payables or other delivery method. The draw-down of expended funds shall be net of all rebates, refunds, contract settlements, audit recoveries and interest earned, as appropriate. The Assistant Director of Finance shall be responsible for preparing the draw-down of federal grant funds; after which the Director of Finance will approve and certify the draw-down amounts. All draw-downs shall be recorded on the general ledger as a receivable when the draw-down process is complete and posted to the cash account upon receipt of the receivable.

902.45 Cost sharing or matching fundsThe Grant Manager over each federal grant award shall ensure that requirements for cost sharing and/or matching funds are approved through the grant approval process prior to the submission of the grant. At a minimum, the Superintendent and the Assistant Superintendent for Financial Services must approve the commitment of all cost sharing and matching grant funds. If cost sharing or matching funds are required as part of a federal grant award, the required direct or in-kind expenditures should be recorded and tracked on the general ledger. If matching grant funds are required in the General Fund (Fund 199), the district shall utilize a sub-object to separately track the expenditures for reporting and compliance purposes.All staff paid with cost sharing and matching funds, shall be subject to the Time and Effort Documentation requirements.Cost sharing and matching funds that are as a result of donated services or supplies, shall be recorded and tracked in accordance with the federal regulations (CFR 200.306).

902.46 Program IncomeThe district will not generate any program income as part of a federal grant award.

902.47 Period of performance (Obligations)All allowable grant expenditures shall be incurred during the grant period, i.e. begin date and end date of the federal grant award as designated on the Notice of Grant Award (NOGA). The Grant Manager shall notify the appropriate departments, such as Personnel and Financial Services of the grant periods for each federal grant award to ensure compliance as noted below:

No employee shall be hired and paid from federal grant funds except during the federal grant period

No purchase obligation shall be made from federal grant funds except during the federal grant period

No payroll or non-payroll expenditures shall be made from federal grant funds except during the federal grant period.

All obligations with federal grant funds must occur during the grant period. Obligations that occur before or after the grant period are not allowable costs. The obligations must be liquidated in accordance with the grant deadlines, especially as they relate to the final draw-down of federal grant

Page | 25R e v i s e d 8 / 1 / 2 0 1 7


funds. Guidance regarding the obligation of federal grants funds can be found in TEA’s General and Fiscal Guidelines.The Grant Manager shall monitor the expenditures during the grant period to ensure that the funds are spent in a systematic and timely manner to accomplish the grant purpose and activities. The following timeline shall be used as a general guide for spending thresholds for a grant period of 12 months. The optimal spending thresholds noted below may be adjusted based on programmatic needs. For example, if the federal grant will be used for summer activities such as summer school, a larger percentage of the grant may need to be withheld for those specific activities.

Within 3 months of the grant start date 25% Within 6 months of the grant start date 50% Within 9 months of the grant start date 75% Within 12 months of the grant start date 100%

902.5 Procurement Standards/Expenditure of Grant FundsExpenditures of grant funds shall be through the purchasing, finance or payroll department processes in place for non-grant funds, but shall have additional requirements as noted below to ensure full compliance with federal cost principles.

902.51 General Procurement Standards

The district shall comply with the general procurement requirement of the EDGAR (2 CFR 200).The district shall utilize a purchase order and encumbrance system to manage the expenditure of all federal grant funds unless other methods such as credit cards, petty cash, direct payments, etc. are authorized in the district’s operating procedures. All purchases shall be in accordance with the district’s School Board Policies (CH Legal and Local) and the district’s Purchasing Procedures (see procedure in exhibits). The district purchasing procedures shall comply with all federal, state and local procurement requirements.

The Director of Finance shall be responsible for ensuring compliance with all federal, state and local procurement requirements and for ensuring that the district maintains an up-to-date procurement history to include, but not limited to, the information below:

List of all procurements by type (i.e. bids, RFP, RFQ) Advertisement date(s) of the procurement Release date of the procurement specifications Selection criteria for vendors Opening date of the procurement List of vendors submitting a proposal/bid Selection of Vendor Date of contract award Begin date of contract End date of contract

The procurement history records and other procurement records shall be retained in accordance with the federal, state and/or local retention periods, whichever is greater. The procurement records shall be made available to the federal granting agency, pass-through entity (TEA), and auditors, as appropriate.

Purchasing Efficiency Strategies

Page | 26R e v i s e d 8 / 1 / 2 0 1 7


http://www.tea.state.tx.us/grants/gmresources/

http://www.tea.state.tx.us/grants/gmresources/

All purchases with federal grant purchases shall be in accordance with the federal regulations, specifically CFR 200.318. All purchases shall be purchased from a variety of qualified vendors with the ability to perform successfully under the terms and conditions of a proposed procurement. The district shall strive to avoid acquisition of unnecessary or duplicative items. The district shall implement the following strategies to maximize federal grant funds:

Consolidation of purchases to obtain volume pricing, as appropriate Evaluate the cost efficiencies of leases versus purchases of equipment Utilize cooperative purchasing agreements, as appropriate, to obtain volume pricing Utilize federal or state excess/surplus property supplies or equipment in lieu of purchasing new

supplies or equipment, as appropriate Utilizing value-engineering in construction projects to seek cost reductions Develop vendor selection criteria to select the best vendor Develop a tracking system of all informal and formal procurements Avoid “time and materials” contracts if other alternatives exist Monitor vendor performance to ensure that the vendor to ensure that the vendor provides the

services and/or goods, as appropriate Ensure that all contract and vendor disputes are resolved in the most advantageous manner Minimize the risk of jurisdictional issues by ensuring that all contracts would be litigated in a

court within the county, city and/or state, as appropriate

The district shall complete a review of the procurement system on at least an annual basis to self-certify that the procurement system is efficient and effective. If deficiencies are noted, the Director of Finance and the Grant Managers shall develop a Corrective Action Plan to remedy the deficiencies, as appropriate.

Conflict of Interest The Superintendent shall execute a Local Officer Conflict of Interest document to disclose if any conflicts exist in the application, receipt of, or expenditure of federal grant funds.The Grant Manager, Assistant Superintendent for Financial Services, Director of Finance, Assistant Director of Finance, Director of Personnel and Assistant Director of Personnel shall each execute a Conflict of Interest Form to disclose a conflict of interest, as appropriate, related to the awarding of a contract or substantial expenditures with federal grant funds. Substantial expenditures shall be defined as a purchase in excess of $50,000.No employee, officer, or agent may participate in the selection, award, or administration of a contract supported by a Federal award if he or she has a real or apparent conflict of interest. In addition, no employee, officer or agent of the district may neither solicit nor accept gratuities, favors or anything of monetary value from contractors or parties to subcontractors. All employees shall comply with the Educators’ Code of Ethics (DH Exhibit). Violators of the Code of Ethics shall be subject to disciplinary action, including but not limited to, termination of employment with the district.

902.52 Vendor CompetitionThe Financial Services Department shall be responsible for selecting and awarding contracts to vendors that are qualified to provide the goods and/or services to be purchased with federal grant funds. The vendor selection process shall ensure that the district does not restrict competition among qualified vendors.Vendor Selection CriteriaThe district has selected vendor qualification criteria that includes, but is not limited to, the following:

PricePage | 27


Offeror’s experience and reputation Quality of offeror’s goods or services Impact on the ability of the District to comply with rules relating to historically underutilized

businesses The offeror’s safety record The offeror’s proposed personnel Whether the offeror’s financial capability is appropriate to the size and scope of the project. Any other relevant factor specifically listed in the request for bids, proposals, or qualifications

The district shall not restrict vendor competition by requiring any of the following as selection criteria: Unreasonable requirements, such as excessive experience or bonding, brand name products or

geographic preferences that would unduly restrict competition among qualified vendors Arbitrary restrictions that are not essential to the bid/proposal specifications

A vendor database shall be maintained in the Financial Services Department, by the Purchasing Specialist. The district’s Adding/Renewing Vendors Procedures (see procedure in exhibits) shall be adhered to for all purchases. Vendor selection shall include the following criteria:

Has not been debarred or suspended from contracting under federal grants

All vendors shall complete the appropriate vendor forms as required by federal or state regulations and the district. See Purchasing Procedures later in this document.

Vendors desiring to do business with CISD must complete the registration process via the following link: https://www.publicpurchase.com/gems/carrollisd.tx/buyer/public/home

The district shall develop written bid/proposal specifications that are provided to every qualified vendor to ensure consistency in the procurement process. At no time shall the district allow a specific vendor to develop the bid/proposal specifications as this may provide a barrier to open, competition among the qualified vendors. The bid/proposal documents must include guidance to vendors regarding the following:

Time, date and place of bid/proposal opening Anticipated award date, as applicable Written specifications and addendums, as appropriate List of all bid/proposal required documents such as CIQ, Felony Conviction Notice, etc. Bid/Proposal Sheet Bid/Proposal evaluation criteria, including the weights, as applicable

The Purchasing Specialist shall oversee all bid/proposal documents before release to the vendor to ensure the documents comply with the federal requirements.

902.53 Procurement MethodsThe district shall use one of the procurement methods allowed by federal regulations to procure goods and services with federal grant funds. In addition, the district shall comply with state purchasing laws and Carroll ISD Board Policy, CH (Legal) (see policy in exhibits) and CH (Local) (see policy in exhibits).The procurement method shall be determined based on the type of goods or services to be purchased with federal grant funds. The Assistant Superintendent for Financial Services shall be responsible for selecting the appropriate procurement method for each procurement.Micro-Purchase Procedures

Page | 28R e v i s e d 8 / 1 / 2 0 1 7


https://www.publicpurchase.com/gems/carrollisd.tx/buyer/public/home

The Procurement by Micro-purchase may be the most frequently used method due to the frequent purchase of goods or services that are less than $3,500, as defined in CFR 200.67. The district shall purchase goods and services under this method from among qualified vendors, but will not competitively procure the micro-purchases, unless in the aggregate in a 12-month period (fiscal year), the district exceeds the state law thresholds, or the district’s threshold in Board Policy CH Legal or Local. The Financial Services Department shall distribute micro-purchases equitably among qualified vendors.

Small Purchase ProceduresThe Procurement by Small Purchase Procedures shall be used by the district when the purchase of goods or services do not exceed $50,000, the Simplified Acquisition Threshold (CFR 200.88). The purchasing department shall require written, emailed or faxed quotations from at least three (3) qualified vendors for all small purchases, i.e. purchases that do not exceed $50,000. The district shall strive to obtain small purchases from qualified vendors under a Cooperative Purchasing Program. The district is currently participating in the following cooperative purchasing programs:

Educational Purchasing Cooperative (EPCNT) TASB Buy Board The Cooperative Purchasing Network (TCPN) US Communities The Interlocal Purchasing System (TIPS) Department of Information Resources (DIR) Texas State Purchasing (Texas Comptroller) PACE Purchasing Cooperative Tarrant County Cooperative Purchasing Choice Partners

Sealed Bid Procedures The Procurement by Sealed Bids method shall be used by the district when the purchase of goods or services exceed $50,000 if the acquisition of the goods or services lends itself to a fixed price contract and the selection of the successful bidder can be made principally on the basis of price. The district shall comply with the sealed bid requirements, as defined by the EDGAR, as noted below:

Bids must be solicited from an adequate number of bidders, but no less than two (2) bidders Bids must be publicly advertised and bidders shall be provided an adequate amount of time to

prepare and submit their bid.o The district shall publicly advertise all bids in accordance with state law, i.e. at least two

(2) times in two separate weekso The district shall provide no less than ten (10) days for bidders to prepare and submit

their bids Bids must contain detailed specifications to ensure that bidders have a clear understanding of

the goods or services that the district is seeking to purchase Bids must specify the time, date and district location where bids will be opened publicly Bids must be awarded based on a fixed price contract to the lowest responsive and responsible

bidder. The district shall consider discounts, transportation costs and life cycle costs only if these factors were included in the bid specifications. The district will consider payment discounts because the district does routinely take advantage of payment discounts.

Bids will be evaluated, ranked and a recommendation for award made to the School Board at a regularly scheduled board meeting.

o If no bidder is recommended, the district shall reject all bids and evaluate whether to modify the bid specifications to initiate a new bid process

Page | 29R e v i s e d 8 / 1 / 2 0 1 7


The district shall notify the successful bidder and process the contract documents and/or purchase orders, as appropriate

The district shall notify all of the unsuccessful bidders to ensure that qualified bidders are encouraged to submit bids during future bid opportunities

Competitive Proposal ProceduresThe Procurement by Competitive Proposal method shall be used by the district when the acquisition of the goods or services exceeds $50,000 and does not lend itself to a fixed price contract. The district shall comply with the sealed bid requirements, as defined by the EDGAR, as noted below:

Requests for Proposals (RPF) must be publicly advertised The RFP shall identify the evaluation factors and their weight in awarding the proposal Proposals shall be solicited from an adequate number of bidders, but no less than two (2)

qualified vendors Proposals shall be evaluated, ranked and a recommendation for award made to the School

Board at a regularly scheduled board meetingo The district shall develop an instrument to evaluate each proposal and rank the

proposals based on the evaluation scoreso The district shall evaluate each proposal by committee or no less than two (2) district

staff with knowledge of the RFP specificationso In accordance with state law, the vendor who is ranked highest as providing the “

proposal most advantageous to the district” shall be notified of the potential award The district may negotiate with the vendor only as it relates to potential cost

savings If the district and vendor ceases to negotiate, the district shall notify the vendor

in writing before starting to negotiate with the 2nd highest ranked vendor.

Noncompetitive Proposal Procedures

The Procurement by Noncompetitive Proposal method shall be used by the district when the purchaseof goods or services is from a “sole source vendor”. A sole source vendor is defined as a vendor that meets the following requirements:

The goods or services are only available from a single sourceo The district shall acquire and maintain a copy of a vendor’s sole source letter which

specifies the statutory or other reason for its sole source status A public exigency or emergency will not permit a delay resulting from the competitive

solicitation processo The district shall declare a public exigency or emergency prior to making such as

purchase of goods or services under this method The granting agency or pass-through entity authorized the use of a non-competitive proposal

methodo The district shall obtain written approval/authorization from the granting agency or

pass-through entity. After solicitation of a number of sources, competition is determined to be inadequate

o The district shall determine that competition is inadequate if after two (2) solicitations of bids and/or proposal, only one vendor is responsive to the solicitations

Page | 30R e v i s e d 8 / 1 / 2 0 1 7


Other Procurement GuidelinesRegardless of the procurement method, the district shall encourage small, minority, woman-owned and labor surplus area firms to compete with other qualified vendors by implementing strategies to encourage their participation.The district shall comply with the federal regulations related to the procurement of recovered materials (CFR 200.322) and the Solid Waste Disposal Act.For all purchases that exceed the Simplified Acquisition Threshold of $150,000, the district shall perform a cost or price analysis with every procurement. Secondly, all purchases that exceed this threshold shall comply with federal bonding requirements such as:

Bid guarantee from each bidder of five percent (5%) of the contract price Performance bond on the part of the contractor for 100% of the contract price Payment bond on the part of the contractor for 100% of the contract price.

The Purchasing Specialist is responsible to ensure that all purchases above this threshold are guaranteed with the appropriate bid guarantee, performance bond and payment bond. All contracts for services and/or goods purchased with federal grant funds shall be subjected to the same review and approval process as all other district contracts. The Contract Procedures and Checklist (see form in exhibits) are applicable to all federally funded contracts.The district shall retain all records related to the procurement of goods and services in accordance with federal, state and local requirements. In addition, all procurement records shall be available for inspection and/or audit during the life of the records. The district shall maintain all procurement records for five (5) years in accordance with the district’s Local Records Retention Schedule.

902.6 Property Standards The district shall safeguard all property (assets and inventory) purchased with federal grant funds under the same guidelines as property purchased with local funds. Additional insurance for property purchased with federal grant funds shall be acquired if specifically required by a federal grant award. The Assistant Superintendent for Financial Services shall oversee the acquisition of insurance for all federally funded property.

Real Property

The district has not and will not use federal grant funds to purchase real property.

Equipment and Supplies

The district shall use federal grant funds to purchase equipment and supplies. The district shall not use federal grant funds to purchase intangible property. [Note. This is an option, subject to the CFR 200.315 .] The federally-funded equipment shall be used only for the authorized purposes and shall be disposed of, at the end of the useful life or end of the grant period, in accordance with the grant award guidelines. The district shall not use the federally-funded equipment to generate program income. The federally-funded supplies shall be used only for the authorized purposes. Any residual (unused) supplies, in excess of $5,000 in total aggregate value, at the end of the grant program or project may be used for any other federal grant program. Otherwise, the supplies shall be retained by the district or sold, but must reimburse the granting agency for the district use or sale of the supplies. The district shall implement purchasing deadlines for the purchase of federally-funded supplies to ensure that residual supplies are not available at the end of the grant period or project. The purchasing deadlines are posted on the Financial Services website at

Page | 31R e v i s e d 8 / 1 / 2 0 1 7


http://www.southlakecarroll.edu/pages/CISD/Depts/Financial_Services/Purchasing.

Capitalization Policy and Definitions

The district shall utilize the same capitalization policy for non-grant and grant-funded asset purchases. The district’s capitalization threshold for assets is $5,000 per unit cost. The district has adopted the EDGAR (CFR 200.12) definitions of property as noted below:

Capital assets means tangible or intangible assets used in operations having a useful life of more than one year which are capitalized in accordance with GAAP. (CFR 200.12).

Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000. (CFR 200.33)

Computing devices means machines used to acquire, store, analyze, process, and publish data and other information electronically, including accessories (or “peripherals”) for printing, transmitting and receiving, or storing electronic information. (CFR 200.20)

General purpose equipment means equipment which is not limited to research, medical, scientific or other technical activities.

o Examples include office equipment and furnishings, modular offices, telephone networks, information technology equipment and systems, air conditioning equipment, reproduction and printing equipment, and motor vehicles.

Information technology systems means computing devices, ancillary equipment, software, firmware, and similar procedures, services (including support services), and related resources. (CFR 200.58)

Special purpose equipment means equipment which is used only for research, medical, scientific, or other technical activities.

o Examples of special purpose equipment include microscopes, x-ray machines, surgical instruments, and spectrometers.

Supplies means all tangible personal property other than those described in §200.33 Equipment. A computing device is a supply if the acquisition cost is less than the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000, regardless of the length of its useful life. (CFR 200.94)

Acquisition Cost

The district has also adopted the EDGAR definition of Acquisition cost as noted below:

Acquisition cost means the cost of the asset including the cost to ready the asset for its intended use. Acquisition cost for equipment, for example, means the net invoice price of the equipment, including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it is acquired. Acquisition costs for software includes those development costs capitalized in accordance with generally accepted accounting principles (GAAP). Ancillary charges, such as taxes, duty, protective in transit insurance, freight, and installation may be included in or excluded from the acquisition cost in accordance with the non-Federal entity's regular accounting practices.(CFR 200.2)

The district shall utilize the invoice cost, and all related costs, to record the cost of the equipment on the fixed asset database.The district has also defined technology-related “walkable” or “personal use” items with a unit cost less than $1,000 as the following (these items shall be tracked by the Technology Department].

I-Pads

Page | 32R e v i s e d 8 / 1 / 2 0 1 7


http://www.southlakecarroll.edu/pages/CISD/Depts/Financial_Services/Purchasing

Kindle/Nook Computers with a cost under $1,000 Laptops Cell Phones

902.61 Identifying and Tracking Federally-Funded Assets

Title to federally funded equipment and supply purchases shall be retained by the district, unless otherwise notified by the granting agency. As district property, the district shall affix a tag, inventory, and dispose of all assets (non-grant and grant-funded) according to the district’s fixed asset procedures. Fixed Asset Procedures (see procedure in exhibits). The district procedures shall include the recording of all assets on a database with the following information:

1) Date of acquisition2) Description of asset3) Serial number, or other identifying number4) Funding source, i.e. fund code5) Federal use of asset (percentage)6) Cost of asset (acquisition cost)7) Use and condition of the asset (New, Used, etc.)8) Life of asset9) Location of asset (building and room number)10) Depreciation of asset11) Owner of asset title, typically the district

Maintaining Asset Inventory & RecordsAll federally-funded assets shall be maintained in an operable state. If repairs are necessary, the district may pay for the repairs of the federally-funded assets with federal grant funds, unless expressly restricted by the granting agency.The district fixed asset procedures shall include an annual inventory (or more frequently if required by a granting agency) of all assets and reconciliation of the inventory reports. [Note. Federal requirements CFR 200.313 requires an inventory at least once every 2 years.] Lost, damaged, or stolen assets shall be recorded on the fixed assets database with the date of the loss. The disposition records such as the loss report (police report for thefts) shall be maintained with the asset records.In addition, the district shall track all grant-funded asset purchases by grant, or fund code, as appropriate. The disposal of grant-funded assets shall be in accordance with federal guidelines and grant-specific guidelines, if any. At a minimum, the disposition date, reason and sale price of all federally-funded assets shall be recorded in the fixed assets database.

During the life of the asset, the district shall ensure that all assets purchased with federal grant funds are insured against loss. The costs to insure and maintain (repair) assets purchased with federal grant funds are generally allowable costs, unless specifically prohibited by a granting agency.

The Assistant Director of Finance shall be responsible for maintaining the fixed asset database of all district assets, including all federally-funded assets.

Page | 33R e v i s e d 8 / 1 / 2 0 1 7


902.7 Cost PrinciplesAll grant expenditures must be allowable under the Federal Cost Principles (2 CFR 200 – Subpart E), the grant application program assurances, the granting agency’s policies, and the district policies and procedures.

The district shall adhere to the Cost Principles for federal grants [EDGAR SUBPART E] and any additional grant-specific cost principles. The general principles of EDGAR state that:

Costs must be reasonable and necessaryo A cost is reasonable if, in its nature and amount, it does not exceed that which would be

incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost.

o Necessary is defined as costs needed to carry out the grant activities Be allocable to Federal awards Be authorized or not prohibited under State or local laws or regulations. Conform to any limitations or exclusions set forth in these principles, Federal laws, terms and

conditions of the Federal award, or other governing regulations as to types or amounts of cost items.

Be consistent with policies, regulations, and procedures that apply uniformly to both Federal awards and other activities of the governmental unit.

Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.

Except as otherwise provided for in EDGAR, be determined in accordance with generally accepted accounting principles.

Not be included as a cost or used to meet cost sharing or matching requirements of any other Federal award in either the current or a prior period, except as specifically provided by Federal law or regulation.

Be the net of all applicable credits. Be adequately documented.

The district shall utilize the Allowability/Allocability of Costs Worksheet (see form in exhibits) to verify that all proposed obligations and expenditures meet the Cost Principles. If the Worksheet reflects that the proposed obligation and/or expenditure is not allowable and/or allocable to a federal grant award, the district shall not make the obligation/purchase with the federal grant funds. Other funds, such as local funds, may be used to make the obligation/expenditure, as appropriate.

The total cost of a federal award is the sum of allowable direct and allocable indirect costs less any applicable credits. All refunds, rebates, discounts or other credits to grant expenditures shall be posted to the finance general ledger as soon as the credit is known. The district shall ensure that all known credits have been posted to the general ledger prior to the drawdown on federal grant reimbursements. [Note. It is essential to post all credits to the general ledger on a timely basis to ensure that the district does not draw-down grant expenditures in excess of actual expenditures net of all credits. Otherwise, the district may be considered to have drawn-down funds under an advanced cash method.] The Assistant Director of Finance shall ensure that all applicable credits have been posted to the general ledger prior to preparing and submitting a federal grant draw-down request from the granting or pass-through entity.

Page | 34R e v i s e d 8 / 1 / 2 0 1 7


A cost allocation plan or an indirect (F&A) cost rate, whether submitted to a Federal cognizant agency for indirect costs or maintained on file by the district, must be certified by the district using the Certificate of Cost Allocation Plan (see form in exhibits) as set forth in Appendices III through VII, and Appendix IX. The certificate must be signed on behalf of the district by the Assistant Superintendent for Financial Services.

All district costs with federal grant funds, whether direct or indirect, shall meet the minimum requirements of allowability as specified in the 2 CFR 200.403. In addition, the costs must meet the general provisions for selected items of cost (2 CFR 200.420). Specific items not listed within these procedures shall be evaluated by the Grant Manager and Finance Department on case-by-case basis for allowability. The general cost allowability rules for specific items of cost listed within these procedures shall apply to all federal grant funds, unless more restrictive allowability rules are required by a particular federal grant award. The district shall adhere to the more restrictive allowabilty rules when a conflict arises between the general allowability rules, the program-specific allowability rules and the district’s allowability rules.

Selected Items of Costs

District costs generally fall under two major categories: 1) compensation/benefits; and 2) non-compensation (supplies, services, travel or equipment). The district has elected to use federal grant funds for both compensation/benefits and non-compensation expenditures

902.71 Compensation & Benefits – Employee (Payroll Expenditures)Compensation and benefits (payroll expenditures) are allowable costs for personal services rendered by district employees during the period of performance under the federal grants. Compensation CostsAll payroll expenditures shall be paid in accordance with the federal cost principles. First and foremost, the payroll expenditures must be authorized on the grant application and the duties assigned must be directly related to grant activities. In addition, compensation costs shall be allowable if:

The costs are reasonable for the services rendered and conforms to the established district compensation and benefit plans for expenditures with all other funds, i.e. local funds,

The costs are supported by the appropriate timekeeping, absence tracking, time & effort certifications or other documentation, as appropriate,

Federally-funded employees shall report all outside employment or professional services rendered to other entities. The external employment and/or professional services shall not conflict with the federally-funded activities with the district,

Incentive compensation, such as stipends, awards, early resignation incentive, attendance incentive, etc. in accordance with the district’s written plans for each of these incentives,

Stipend compensation for other non-federal grant award duties shall be supported by the Districts supplemental pay/stipend schedule. The additional duties shall not conflict with the federally-funded activities with the district,

Benefit CostsDistrict costs for fringe benefits for federally-funded staff shall be allowable as noted below:

All benefit costs shall be in accordance with the district’s formal benefits plan. All leave benefits shall be in accordance with the district’s written

Leaves and Absences Policy (DEC Local) (see policy in exhibits).Page | 35


The benefit costs shall be distributed equitably at the same allocation rate (percentage) as the base compensation

The benefit costs were earned and paid during the grant period All benefit costs shall be allowable under the Internal Revenue Service, Fringe Benefits Guide (as

subjected to taxes, as required by federal statute)

The district shall not charge any benefit costs to a federally-funded grant if the benefit costs are not in accordance with district’s formal benefits plan, or other written benefit plan(s). The district has established the following as non-allowable benefit costs:

Severance or settlement agreement payouts to current and/or previous federally-funded grant staff [NOTE. These costs are allowed subject to strict guidelines – district option to include or exclude.]

Optional pension plans (other than the mandatory Teacher Retirement System of Texas contributions). [NOTE. These costs are allowed subject to strict guidelines – district option to include or exclude.]

Automobile costs or allowance

Documentation of Compensation and Benefit CostsIn addition, to the time and effort reporting requirements, the district shall support all compensation and benefit costs paid with federal grant funds shall be supported by the following documentation:

Exempt staffo Employment agreement, contract, or reasonable assurance, as appropriateo Job description signed by the employee with language similar to: Funded by Title I, Part

A with the primary purpose of supporting grant activities aimed at improving academic achievement for students struggling to meet state standards.

o Supplemental duties, if any, shall be supported by a Supplemental/Stipend pay offer.o Absence records, if anyo Time and Effort documentation, as appropriate (Semi-Annual Certification, Periodic

Time and Effort, or the Substitute System for Time and Effort).o Semi-Annual Certification must be signed, once each semester, by any employee paid

from grant funds. These certifications will be kept on file by the Grant manager and the Financial Services Department.

Non-Exempt staffo Employment agreement, contract, or reasonable assurance, as appropriateo Job description signed by the employee with language similar to: Funded by Title I, Part

A with the primary purpose of supporting grant activities aimed at improving academic achievement for students struggling to meet state standards.

o Absence records, if anyo Time and Effort documentation, as appropriate (Semi-Annual Certification, Periodic

Time and Effort, or the Substitute System for Time and Efforto Timekeeping records (actual work hours per workweek) in accordance with the

FLSA Compensation Laws and the district’s Timekeeping Procedures (see procedure in exhibits).

o Semi-Annual Certification must be signed, once each semester, by any employee paid from grant funds. These certifications will be kept on file by the Grant manager and the Financial Services Department.

Page | 36R e v i s e d 8 / 1 / 2 0 1 7


[Note. The Grant Administrator shall ensure that the Role ID and object codes reflected on the grant application (Payroll Summary) are consistent with the Personnel, Payroll, Financial Services and PEIMS records.]902.72 Selection of Grant-Funded StaffThe Grants Manager shall work collaboratively with the appropriate stakeholders (campuses and departments) to identify all staff needed to accomplish the grant activities. The Grant Manager shall work collaboratively with the Financial Services Department to obtain estimated salaries for proposed grant-funded staff prior to the completion of the grant application. And, the Grant Manager shall provide a copy of the Payroll Summary of each grant program to each of the campuses and departments noted above upon approval of the grant application.The process of approving payroll expenditures from grant funds shall be a collaborative process between the campus or department, Personnel, Grants Management, and Financial Services Departments. Each campus and/or department plays an essential role in ensuring that all federal grant requirements are met.The School Board approved hiring schedules shall be used to compensate all district staff whether paid from local, state or federal grant funds. In addition, the district shall provide the same employer-provided benefits for all district staff whether paid from local, state or federal grant funds.The compensation for grant-funded staff shall be allocated to the respective grant program (fund) based on the single and/or multiple cost objectives performed by the grant-funded staff. If a grant-funded staff member performs non-grant activities during the day or beyond the normal work day, the compensation for the non-grant activities shall be paid from non-grant funds. Grant-funded staff with more than one cost objective, shall comply with the Time and Effort documentation requirements. Incentive payments, such as performance, perfect attendance, safety, etc. for grant-funded staff shall be allowable with federal grant funds if they are based on the same criteria as non-federal grant funded staff.New PositionsNew grant-funded positions shall be created only when a job description has been developed and approved by the Personnel Department and the Grant Manager. The Grant Manager shall ensure that the position is approved on the grant application and that adequate funds exist to fill the position. The Financial Services Department shall be notified to ensure that the position is budgeted on the general ledger and the position is paid using the correct payroll account distribution codes.

New HiresNew staff hired for work in positions that are wholly or partially funded with federal grant funds, shall be hired when a position and funding are both available. Upon separation of an employee, the home campus or department of the position shall initiate a request to replace the position. The Grants Manager shall review the request to replace a vacant grant position to ensure that the position is still authorized and necessary. Changes to the job description, if any, shall be made at this time. The Financial Services Department, shall review the request to ensure that adequate funds exist in the appropriate account code(s). If funds do not exist, the Financial Services Department shall notify the Grants Manager to determine if funds will be re-appropriated to the account code(s). After approval from the Grants Manager and Financial Services Department, the Personnel Department shall advertise the position.The screening and selection process shall include a review of the recommended applicant to ensure that he/she meets the highly qualified requirements under the No Child Left Behind Act (NCLB), as appropriate, or any other grant-specific credentials.Upon employment, the new hire shall receive and sign a copy of his/her respective job description to include the grant funding source. NOTE: If the position is funded with a short-term grant fund, the Page | 37


employee shall be notified in writing when the grant funding will lapse, especially if their position will lapse at the end of the grant.]Transfer of Personnel When staff in a position funded with grant funds is recommended for transfer within the same campus or department to another campus or department, the grant manager, Personnel, and Financial Services Departments shall work collaboratively to ensure that the appropriate staff allocations and funding changes are made at the time of the transfer. To facilitate this transfer the Change of Status form (see form in exhibits) should be used. The grants manager, Personnel and Financial Services Departments must evaluate the requested transfer to ensure that the staff allocations, highly qualified staff requirements, and funding source changes are in compliance with grant requirement. Substitute TeachersSalary expenditures for substitute teacher are allowable for approved teacher positions. The Financial Services Department shall ensure that the expenditures for substitute teacher costs are budgeted and expensed from the appropriate account code(s).The School-Board approved substitute pay scale shall be used to compensate all substitute teachers whether paid from local, state or federal grant funds.Stipends and Extra Duty PayStipend and extra duty pay expenditures are allowable for authorized and approved activities. A schedule or work log shall be maintained to substantiate the stipend and/or extra duty pay. NOTE: It is recommended by the TEA that a job description for each stipend role include the duties related to the grant purpose and the grant funding source. The School-Board approved Stipend and Extra Duty Pay Schedule shall be used to compensate all substitute teachers whether paid from local, state or federal grant funds.The Financial Services Department shall ensure that the expenditures for stipend and extra duty pay are budgeted and expensed from the appropriate account code(s). The stipend and extra duty pay rates shall be the same as the rates used for similar locally funded activities. 902.73 Time and Effort Documentation District staff funded wholly or partially with federal grant funds shall comply with federal guidelines related to time and effort. The grant funded staff, their immediate supervisors, grants management, human resources, and finance departments shall be aware of the federal guidelines related to time and effort documentation. On a least an annual basis, all impacted staff shall be trained by the grants management department and/or attend appropriate training from an outside source.The district shall collect and monitor time and effort documentation for district employees only. Time and effort documentation does not apply to Independent Contractors. The district shall comply with all federal time and effort documentation guidelines. The following requirements shall apply to all district staff funded wholly or partially from federal grant funds, including staff funded through non-federal grant funds as part of a cost sharing or matching requirement.Job description for all grant funded staff

The district shall develop and distribute a job description to all district staff that is wholly or partially funded with grant funds. The job description shall include the funding source and the job duties as they relate to the grant position. The grant-funded staff shall sign the job description at employment and on an annual basis, or at a minimum, when the funding source, job title or other change occurs in the employment or assignment of the staff member.

The job description and assignment shall be supported by documentation such as grade books, master schedule, etc.

Roster of all grant funded staff Page | 38


The Grant Manager shall maintain an up-to-date roster of all grant funded staff to include the position title, annual salary, and funding source(s) by percentage. The roster of grant funded staff shall include all staff paid with non-federal grant funds whose compensation/benefits are paid as part of a matching or cost sharing requirement of a federal grant fund.

The home campus or department, Personnel Department, and Financial Services Department shall work collaboratively to ensure that the roster accurately reflects that data maintained in their respective area of responsibility. Discrepancies, if any, in the roster shall be brought to the attention of the grants management department.

The review of the roster shall include, but not be limited to the following:1) Campus or department – ensure that the grant funded staff are assigned in the position title

as noted on the roster. The master schedule or assignment of instructional staff must support the position title and funding source.

2) Personnel Department – ensure that the position title and salary are correct as noted on the roster. In addition, the Personnel Department shall ensure that each grant funded staff member has a signed job description on file for the position title noted on the roster. And, the Personnel Department shall ensure that all grant-funded staff meet the state’s Certification or are Highly Qualified, as appropriate.

3) Financial Services Department – ensure that the funding source(s) and salary are correct as noted on the roster. In addition, the finance department shall ensure that the payroll distribution account code(s) are in accordance with the FASRG.

4) Grant Manager – ensure that the positions are authorized on the grant application and that the PEIMS Staff Data submitted to TEA is consistent with the position title, Role ID and object code.

The review shall occur on at least a quarterly basis throughout the school year to ensure that the roster of grant funded staff is accurate and up-to-date throughout the year. NOTE: It is critical that at least one of the reviews coincide with the submission of the Fall PEIMS Staff Data to ensure that accurate data is submitted as of the October snapshot date.Budgeting of grant funded staff

The roster of grant funded staff shall be the basis for budgeting of grant funded staff. The percentage of time in each funding source shall be utilized by the Financial Services Department to create and enter the salary portion of the grant budget. The percentages shall also be utilized by the Payroll Office to enter the payroll distribution account code(s).

In addition, the Financial Services Department shall ensure that the Grant Personnel Schedule of the grant application matches the budget and payroll account code(s).

The Grants Manager, Personnel Department and Financial Services Department shall work collaboratively to adjust the budget and payroll account code distributions of grant funded staff if the time and effort documentation consistently reflects that the percentage(s) across the funding source(s) is not a true reflection of the normal work schedule.

Page | 39R e v i s e d 8 / 1 / 2 0 1 7


The staff funded 100% from one grant source do not have to maintain periodic time and effort records. However, all employees must certify in writing, at least semi-annually, that they worked solely on the program for the period covered by the certification. The employee and his/her immediate supervisor must sign the Semi-Annual Certification Form (see form in exhibits).

The timeline for semi-annual certifications shall be once per academic semester to coincide with teaching assignment each semester. The immediate supervisor shall submit all signed semi-annual certifications to the grant management department as noted below:

1) 1st Certification – due 1 week after the end of the 1 st semester 2) 2nd Certification –due 1 week after the end of the 2 nd semester

The Grant Manager review shall consist of the following:1) A review of the certification forms to ensure that every staff member and supervisor has

certified that their schedule is 100% grant related2) A test sampling of staff assignments, i.e. master schedule, duty schedule, etc. to verify the

schedule is 100% grant related

The Grant Manager shall collect and review all Semi-Annual Certification Forms. Any certifications that reflect a percentage other than 100% shall be forwarded to the Financial Services Department for adjustment of the grant payroll expenditures for the certification period. NOTE: Steps should also be taken to ensure that the staff member’s work schedule is adjusted to 100% grant related, or is changed from the semi-annual certification method to time and effort reporting.].The Grant Manager shall file the certifications for audit purposes.The Financial Services Department shall prepare a journal ledger entry to correct the account distribution code(s) as appropriate. The Assistant Director of Finance shall post the entry to the finance general ledger.Time and effort requirements for staff split funded (funded from more than one (1) cost objective and/or grant programs)

Time and effort applies to employees who do one of the following: 1) Do not work 100% of their time in a single grant program 2) Work under multiple grant programs 3) Work under multiple cost objectives

These employees are required to maintain a Time and Effort Worksheet or to account for their time under a substitute system. Employees must prepare time and effort reports at least monthly to coincide with the district pay periods. Such reports must reflect an after-the-fact distribution of 100 percent of the actual time spent on each activity and must be signed by the employee and their immediate supervisor. Charges to payroll must be adjusted to coincide with preparation and submittal of the interim expenditure report required for TEA discretionary grants.

Grant-funded staff under this category shall complete a Time and Effort Worksheet to include the date, grant source, percentage worked in the grant source per day and the summary for the month (or pay cycle). The staff member and his/her immediate supervisor shall sign the time and effort report. The timeline for time and effort reports shall be once per month to coincide with the monthly payroll cycles as noted below:

Page | 40R e v i s e d 8 / 1 / 2 0 1 7


Monthly payroll [22nd of the month] – Time & Effort reports are due by the 10th of the following month for the prior month.

The immediate supervisor shall submit all signed time and effort reports to the Grant Manager.The Grant Manager review shall consist of the following:

1) A review of the time and effort reports to compare the summary percentage of grant-related work per funding source to the budgeted percentage utilized to charge the monthly (or semi-monthly) payroll charges

2) A test sampling of staff assignments, i.e. master schedule, duty schedule, etc. to verify the percentage of grant-related work per funding source

3) If the time and effort report reflects the same percentage, the report may be filed for audit purposes

4) If the time and effort report reflects a different percentage, the report shall be reconciled to reflect the correct payroll charges by grant funding source and forward the reconciliation to the Financial Services Department for adjustment of the payroll charges on the general ledger.

The Financial Services Department shall prepare a journal entry to reclassify the expenditures as noted on the reconciliation of the time and effort report(s). According to federal regulations, the final amount charged to each grant award must be accurate, allowable and properly allocated. The Financial Services Department shall post all variances greater than 5% to the general ledger; otherwise, the variances shall be posted prior to the final expenditure report. NOTE: The finance department should use caution to avoid excess drawdown of grant funds due to unallowable payroll costs if timely adjustments to the general ledger are not posted prior to the drawdown of funds.

Time and Effort Substitute System

The US Department of Education (USDE) and the Texas Education Agency (TEA) have authorized the use of a substitute system for time and effort. In the event that the district determines that it is in its best interest to use the Time and Effort Substitute System, the Management Certification shall be completed, signed by the Superintendent and filed with TEA in accordance with the established deadlines. Extensive training of staff shall occur at the time the system is implemented to ensure that all grant-funded staff and the grants management and finance departments are aware of the requirements of this system.

902.74 Non-Payroll ExpendituresDirect non-payroll expenditures include contracted services, supplies, travel and equipment. The expenditure of federal grant funds for non-payroll costs shall adhere to the district’s purchasing policies and procedures. In addition to the normal purchasing process, all grant funds must be approved by the Grants Manager for each respective grant program, as appropriate.The Grants Manager with approval authority for each federal grant is listed below: Title I – Basic – Fund 211 – Executive Director of Special Programs IDEA B – Formula – Fund 224 – Executive Director of Special Programs IDEA B – Preschool – Fund 225 – Executive Director of Special Programs Carl Perkins, Career & Technology – Fund 244 – Executive Director of Curriculum & Instruction Title II, Part A, Teacher Principal Training – Fund 255 – Executive Director of Special Programs

Page | 41R e v i s e d 8 / 1 / 2 0 1 7


TEA Guidelines Related to Specific Costs

The district shall adhere to TEA’s Guidelines Related to Specific Costs as published to the TEA website. A copy of the guidelines shall be made available to all staff with authority to initiate and/or authorize a purchase or expenditure with federal grant funds. In addition, all staff with authority to initiate and/or authorize a purchase or expenditure, such as campus bookkeepers, campus and department administrators, business office staff, and grant department staff shall receive a copy of the latest guidelines. The guidelines shall be incorporated in the annual training for all of these staff members. These guidelines shall be posted on the District’s website as a resource when expending federal grant funds.

Local Guidelines Related to Unallowable Costs

The district has developed local guidelines related to unallowable costs with federal grant funds. Although some of these costs may be allowable under the federal or state regulations, the district has determined that expenditures shall be unallowable with federal grant funds. The unallowable costs are noted below or in the Exhibit Section.

Unallowable CostsSnacks that do not meet the Foods of Minimal Nutritional Value as defined by the Texas Department of Agriculture.Printing in colorMeals (during a Working Lunch or Professional Development) that exceed $10 per personEducational field trips to an amusement parkConsultant fees in excess of $1,000 per day Incentives & Awards

Selected Items of Cost – Professional Services

902.75 Contracts and Professional Services with Grant Funds

All contracts and professional services agreements shall be reviewed and approved in accordance with the district guidelines for all non-grant funds. For example, if School Board Policy requires that all contracts that exceed $50,000 be approved by the Board of Trustees, all federal grant contracts that exceed $50,000 shall also require Board of Trustee approval. The district’s Contract Management Procedures (see procedure in exhibits) shall be adhered to in procuring, evaluating, selecting and awarding contracts. The vendor shall complete the Vendor Application at the following link:https://www.publicpurchase.com/gems/carrollisd.tx/buyer/public/home

In addition, the Grant Manager shall review and approve all consultant services agreements for compliance with federal regulations regarding professional service costs (2 CFR 200.459).

The Grant Manager and Financial Services Department review shall consist of the following:1) Consultant and/or contractor has not been suspended or debarred(contracts greater than

$50,000)

Page | 42R e v i s e d 8 / 1 / 2 0 1 7


https://www.publicpurchase.com/gems/carrollisd.tx/buyer/public/home

2) The contract and/or funds have been approved in the grant application, if specific approval is required from the granting agency

3) The contract’s nature and scope of service is directly related to the federal grant award activities

4) The past pattern of costs, particularly in the years prior to federal awards5) The contract does not contain any proposal costs [not allowable under federal regulations]6) Whether the proposed contracted services can be performed more economically by direct

employment rather than contracting7) Capability of the proposed vendor to perform the required services8) The qualifications of the contracting firm or individual and the customary fees charged by

the proposed vendor [A Resume, Vita or Statement of Qualifications shall be required for all contracts with Independent Contractors.]

9) The contract and/or consultant agreement meets the allowable costs principles.10) A contract subject to Davis Bacon has the appropriate contract language

The contract and/or consultant agreement fee for services do not exceed any federal grant or local limits

The Assistant Superintendent for Financial Services, shall review and approve all contracts. The review shall consist of the district’s Contract Review Checklist (see form in exhibits) and any other requirements specific to the contract and/or federal grants.The final approval authority for all contracts shall be the Superintendent, unless the contract is over $50,000, then the final approval authority shall be the Board of Trustees through approval at a regularly scheduled board meeting.The date the district executes (signs) a contract for professional services shall be defined as the “obligation date”. Since the district cannot obligate federal grant funds, except during the grant period, the district shall not execute a contract prior to, or after, a grant period; otherwise, the costs of the professional services shall be unallowable under the federal cost principles.

The district may execute a Letter of Intent with a third party prior to the issuance of a Notice of Grant Award (NOGA), as deemed appropriate, with the stipulation that the intent is contingent upon successful award of the grant.

All district contracts for professional services to be funded through a federal grant award shall comply with the following contract provisions as recommended in the Texas Education Agency’s Guidance and Best Practices for Professional Services Contracts:

The contract is only effective upon receipt by the district of the NOGA from the awarding agency.

The contract period is aligned to the grant period of availability as stated on the NOGA from the awarding agency (period of availability).

All services will be completed during the effective dates of the contract. All services will be invoiced monthly after services are received (rather than paid lump sum at

the beginning of the period of availability before services are rendered) and paid upon verification of receipt of services.

The regulations for procurement in 2 CFR §§200.318-323 are followed in issuing the contract. All professional services provided under the contract will follow the provisions of 2 CFR 200.459

Professional service costs.

Page | 43R e v i s e d 8 / 1 / 2 0 1 7


The contract identifies the funding sources that will be charged for the services provided, including the specific amount and/or percentage of the total contract amount to be charged to each funding source.

The contract identifies and lists only reasonable, necessary, and allocable services to be provided during the period of availability of the funding sources listed in the contract.

The administrative costs charged to the grant in the contract must comply with any limitations for administrative costs for funding sources (if applicable).

The contract specifies that the invoice provided by the contractor will include the list of services provided, dates of services, and location(s) where services were provided during the billing period.

Additional district contract provisions shall include: The contract shall not have multi-year extensions without a “non-appropriation of funds”

cancellation clause The contract extensions, if included, shall restrict the contract renewals and/or extensions to

either a “sole discretion of the district” or “mutual agreement” and not an “automatic renewal”. All products created as a result of the district shall be vested in the district and the district shall

retain all intellectual property rights

902.76 Approval of Grant Purchases and Expenditures

The district shall adhere to the normal approval path for purchase orders with non-grant funds. In addition, all purchase orders with grant funds shall be reviewed and approved by the appropriate Grant Manager.

The Grant Manager review shall consist of the following:1) The expenditure is reasonable and necessary (as defined in federal grant guidelines). (NOTE:

A test of whether an expense is necessary may include the verification that the expenditure is to perform a strategy or activity in the District or Campus Improvement Plans.)

2) The expenditure is not required by state law or local policy.3) The expenditure has been approved in the grant application, if specific approval is required

from the granting agency4) The expenditure meets the allowable costs principles.5) The expenditure is allowable and approved in the grant application and is consistent with

the grant purpose6) The expenditure is supplemental and not supplanting a local expenditure (NOTE: Refer to

compliance issues related to supplement and supplant for additional guidance)7) The expenditure has been competitively procured as required by law, as appropriate.8) The expenditure has been approved by the governing body, as appropriate

In an effort to meet all obligation and liquidation requirements of grant funds, the following purchase order deadlines shall be adhered to by all purchase order originators.Purchase Order Deadlines for Grant Funds:

1) All purchase orders must be entered in to the Skyward Financial System no later than May 15, of each year.

2) All items must be received no later than August 15, of each year.3) All payments must be made for these purchase orders no later than August 31 of each year.

Page | 44R e v i s e d 8 / 1 / 2 0 1 7


In addition to the normal approval path of district expenditures, all grant expenditures shall be approved by the Grant Manager under the following circumstances:

1) Invoice amount exceeds the purchase order by 10% or $100.2) Payment of an invoice will be paid by an account code(s) other than the original account

code(s) that were used to encumber the purchase order3) Travel expenditures, if not encumbered through the purchase order system4) Non-purchase order payment such as petty cash, credit card, direct invoice, reimbursement,

etc. 5) Reclassification of a prior expenditure from one account code(s) to another

All Financial Services Department staff shall adhere to the Accounts Payable Procedures for all check disbursements. Specifically, all checks issued by the district shall be verified, recorded, approved, issued and reconciled by multiple individuals to ensure segregation of duties. Accounts Payable Procedures (see procedure in exhibits).

Credit Card Purchases with Grant Funds

The district may use district-issued credit cards to make purchases with federal grant funds.

An original, detailed receipt shall be required for all credit card purchases with federal funds. If the purchaser does not submit an original, detailed receipt for audit purposes, the expenditure and/or reimbursement may not be charged to a federal fund. At no time shall district credit cards be used to withdraw cash.

The Grant Manager shall review and approve all credit card expenditures.

The Grant Manager administrative review shall consist of the following:1) Original, detailed receipt includes an itemized list of what was purchased2) The purchaser has documented a valid reason for the purchase which is consistent with the

grant guidelines3) The credit card purchase meets the allowable costs principles.

NOTE: The district shall not reimburse any purchases made with a non-district credit card, except for travel-related expenditures, as appropriate.

Fraudulent credit cards purchases made with federal grant funds shall be grounds for disciplinary action, up to and including termination of employment. The appropriate legal authorities shall also be notified for criminal prosecution, as appropriate. Accidental use of a credit card to make an unauthorized purchase with federal grant funds may be subject to similar disciplinary action but shall require immediate (within 2 days from date of discovery) restitution to the district. [Note. The fraudulent or accidental charges may not be charged to a federal grant fund, nor drawn-down as expenditures.

Petty Cash Purchases with Grant Funds

The district shall not use a petty cash account to make purchases with federal grant funds.

Page | 45R e v i s e d 8 / 1 / 2 0 1 7


902.77 Travel Expenditures with Grant Funds (Students & Staff)

The district may use federal grant funds for travel costs. All travel-related expenditures from grant funds shall comply with the allowable federal cost principles, the State of Texas-Travel Guidelines, School Board Policy and the district’s travel guidelines. Travel Guidelines (see procedure in exhibits). The allowable rates of reimbursement shall be the lesser of the federal rates or local rates.

The travel-related expenditures with grant funds shall fall within the grant period, unless a specific exception is allowable by the granting agency.

The following guidelines shall apply to the expenditure of grant funds for staff, student and/or parent travel, as appropriate.

A completed Travel Authorization form (see form in exhibits) for all travel Registration fees – registration fees shall be allowable if the event is related to grant activities.

Registration fees may be paid from the current grant period for an event during the next grant period only if there is an absolute deadline to register for the event. Early registration deadlines shall not apply. Recreational or social events subject to an additional fee, above and beyond the registration fee, shall not be allowed with grant funds.

Meals – meal expenses for overnight travel (in accordance with local travel guidelines) shall be allowed for district employees and students. Non-overnight travel meals expenses shall not be allowed. The district shall advance or reimburse meal expenses, subject to the GSA limits, on an accountable per diem basis only. The traveler shall submit a written certification Travel Authorization form (see form in exhibits) with the actual meal costs for work-related meals, or shall return the unused meal funds to the district. The written certification (Travel Settlement) shall be required in lieu of actual receipts. The meal per diems shall be adjusted in accordance with IRS regulations regarding the day of departure/return and meals provided without cost as part of the registration fee.

Lodging – lodging expenses for overnight travel (in accordance with local travel guidelines) shall be allowed. The district shall pay for lodging expenses up to the GSA limits. Receipts shall be required for all lodging expenses. Recreational or personal services such as gyms, spas, etc. shall not be allowed with grant funds.

Transportation – transportation expenses shall be allowed for reasonable expenses such as flight, rental car, taxi, shuttle, mileage reimbursement, etc. (in accordance with local travel guidelines). Receipts shall be required for all transportation expenses to the extent that a receipt is available. Transportation expenses shall be reasonable and limited to the guidance in the cost principles.

No grant funds shall be used for travel expenditures of non-district staff such as spouses. The district shall not allow any “family-friendly” travel expenditures, such as dependent care travel costs, with federal grant funds.

The Grant Manager shall review and approve all travel-related expenditures paid with federal grant funds.

The Grant Manager review shall consist of the following:1) All original, detailed receipts including an itemized list of what was purchased

Page | 46R e v i s e d 8 / 1 / 2 0 1 7


2) The traveler has documented a valid reason for the travel which is consistent with the grant guidelines and purpose

3) The travel expenditures meet the allowable cost principles.4) The travel is not for the Superintendent or other individual (non-employee such as family

member, School Board, etc.).1) The travel is for students during an educational field trip or other approved activity in

accordance with grant guidelines and purpose2) The travel is not for a contractor or consultant for the their professional development 3) The travel was approved by the granting agency, as appropriate (for example: out-of-the-

country travel)

902.78 Preparing Expenditure Reports & Draw Down of Funds

The district shall on at least a quarterly basis, or as allowed or required by the grant guidelines, draw-down grant funds that have been spent in accordance with the grant guidelines. The draw-down shall be for all expenditures to date, less grant funds received to date, as verified by a financial general ledger. NOTE: The expenditures shall be net of all refunds, rebates, discounts, credits, and other adjustments, if any. Additionally, the district should draw down funds ONLY after expenditures have been incurred and paid.

The draw-down of grant funds from the granting agency shall be initiated by the, Assistant Director of Finance. A detailed summary general ledger of each grant fund should be generated to determine if the district is entitled to draw-down funds, i.e. if the granting agency owes the district any funds. If the district has funds available for draw-down, a detailed general ledger should be generated and forwarded to the Director of Finance for their review, approval and certification.

If a grant has a matching requirement, the district shall draw-down only the allowable amount after verifying compliance with the level of matching expenditures.

The Grant Manager review shall consist of the following:1) A review of the detailed general ledger for any unusual charges or reclassification of

expenditures2) A test sampling of either unusual or large expenditures to ensure that the expenditures

were reviewed and approved by all designated staff3) Monitor the percentage of expenditures-to-date to ensure that the grant funds are

expended on a timely basis throughout the grant period. [NOTE: TEA may disallow grant fund expenditures that appear to be made outside of the grant period or so late in the grant period that the district and its student did not benefit from the delayed expenditure.]

4) Authorize [in writing] the finance department to draw-down the available grant funds

Upon approval from the Grants Manager, Assistant Director of Finance, shall prepare the electronic draw-down request. Once these electronic draw-downs have been input into the TEAL system, the Director of Finance will be notified, to review and certify the funds request. The amount of the receivable shall be recorded on the general ledger and a copy of all supporting documentation such as the detailed general ledger, approval from the grant manager, and other supporting documentation shall be filed for audit purposes. Accountant shall prepare the journal ledger entry and the Assistant Director of Finance shall post the entry the finance general ledger.

Page | 47R e v i s e d 8 / 1 / 2 0 1 7


If manual approval of an electronic draw-down is required by the granting agency, the finance department shall comply with the manual requirements. For example, TEA at times requests supportive information related to a drawn down such as a detailed general ledger, narrative justification, or summary of expenditures by object code. Upon a request from the TEA, the finance department, Director of Finance, shall respond to the request within the allotted time to avoid designation as a “high risk” grantee.

The Assistant Director of Finance, shall be responsible to ensure that the requested draw down amount does not exceed a grant-specific draw down amount, or percentage. [NOTE: The NCLB draw down percentage is 20% per month and aggregates each month.]

The final draw-down of grant funds from the granting agency shall be made within the allowable timeframe. The grant liquidation guidelines shall be adhered to in making final payment for all goods and services received and placed into service before the end of the grant period. The final draw down process shall be the same as a quarterly drawdown, except that all refunds, rebates, credits, discounts or other adjustments to the general ledger must be recorded in the general ledger prior to submitting the final draw down request. [NOTE: There shall be no outstanding purchase orders or pending liquidations at the time of the final draw down of grant funds.] The final draw-down shall be reviewed and approved in the same manner as a quarterly draw-down.

Federal regulations (CFR 200.415) requires that the district certify the accuracy of the annual and fiscal reports or vouchers requesting payments be signed by the authorized individual(s). The Grant Manager and Finance Department shall jointly certify every draw-down of funds, including the final expenditure report (draw-down of funds) as noted below:

By signing this report, we certify to the best of our knowledge and belief that the reports is true, complete and accurate, and the expenditures, disbursements and cash receipts are the purposes and objectives set forth in the terms and conditions of the federal award. We are aware that any false, fictitious, or fraudulent information or omission of any material fact, may subject us to criminal, civil, or administrative penalties for fraud, false statements, false claims or otherwise.

If a final draw down deadline is missed, the Director of Finance, shall contact the granting agency to determine if a process exists to request a filing deadline extension. [NOTE: TEA has developed procedures to request an extension for filing expenditure reports. The request form must be completed, signed by the Superintendent and filed with TEA within 30 days of the final expenditure report deadline.]

The receivable from the granting agency shall be recorded in the general ledger. The same process for preparation and posting of the general ledger entry as a periodic draw-down shall be adhered to. [NOTE: The revenues realized and the expenditures should be equal at the time of the final draw down of grant funds.]

Receipt of Grant Funds

All district staff, especially those assigned with federal grant duties, shall adhere to the Cash Management Procedures. Specifically, all cash received by the district shall be deposited, recorded and

Page | 48R e v i s e d 8 / 1 / 2 0 1 7


reconciled by multiple individuals to ensure segregation of duties. Cash Management Procedures (see procedure in exhibits).The district shall record all grant fund receivables upon receipt from the granting agency. The receipt of grant funds shall be posted to the general ledger to the appropriate receivable account code. In the event that the grant funds received do not match the recorded receivable, the finance department, Director of Finance, shall contact the granting agency to determine the discrepancy. If the granting agency has reduced and/or increased the grant funds paid to the district, a general ledger adjustment shall be posted to the appropriate revenue and receivable accounts. An Accountant shall prepare the adjusting journal ledger entry and the Assistant Director of Finance shall post the entry to the finance general ledger.

The district will not maintain grant funds in a separate bank account. The district has elected to draw down federal grant funds under the cash reimbursement program guidelines, i.e. after the delivery of the payment to the payee. No interest shall be earned, recorded, nor returned to the granting agency as a result of the cash reimbursement program.

Tracking and Recording Receivables – Grant Drawdowns

On at least a quarterly basis, the Assistant Director of Finance, shall review all pending receivables. Aged receivables, defined as greater than 90 days from the date of recording, shall be investigated and resolved by contacting the granting agency.

At the end of the fiscal year, all known and measurable receivables shall be recorded to the general ledger to the appropriate grant code. The Assistant Director of Finance shall prepare the journal entry and post the entry to the finance general ledger.

902.8 Grant Compliance AreasThe district shall ensure that it is in compliance with all provisions and assurances of all grant programs. In addition, the district shall comply with grant requirements such as supplement not supplant, comparability, indirect cost, and maintenance of effort spending levels.902.81 Supplement, Not SupplantThe term ―supplement, not supplant is a provision common to many federal statutes authorizing education grant programs. There is no single supplement, not supplant provision. Rather, the wording of the provision varies depending on the statute that contains it.

Although the definition may change from statute to statute, supplement not supplant provisions basically require that grantees use state or local funds for all services required by state law, State Board of Education (SBOE) rule, or local policy and prohibit those funds from being diverted for other purposes when federal funds are available. Federal funds must supplement—add to, enhance, expand, increase, extend—the programs and services offered with state and local funds. Federal funds are not permitted to be used to supplant—take the place of, replace—the state and local funds used to offer those programs and services. [TEA Supplement, Not Supplant Handbook, 2013]

The district process to ensure that all grant funded activities are supplemental shall be a collaborative effort between the various Grant Managers and Financial Services Department. Both groups shall receive training and be aware of the supplement not supplant provisions.

Page | 49R e v i s e d 8 / 1 / 2 0 1 7


http://www.tea.state.tx.us/index2.aspx?id=2147487920&menu_id=951

The Grants Manager shall review and approve all purchase orders (and non-purchase order payments). The Grant Manager review shall include a determination if the planned purchase and/or expenditure meet one of the following guidelines:

1) The grant funds will be used to enhance, expand, or extend required activities. Examples may include before/after tutoring, additional research-based instructional programs, or other supplemental expenditures not required by state law or local policy.

2) The grant funds will be used for specific grant activities included in the grant application that are above and beyond the activities funded with local funds

3) The grant funds will be used to supplement grant activities as noted on the DIP or a CIP.

Program-specific supplement, not supplant provisions shall be complied with in addition to the overall federal funds requirements.902.82 Comparability

Comparability of services is a fiscal accountability requirement that applies to local educational agencies (LEAs) that receive funds under Title I, Part A of the Elementary and Secondary Education Act of 1965 (ESEA), as reauthorized by the No Child Left Behind Act of 2001 (NCLB). The intent of the comparability of services requirement is to ensure that an LEA does not discriminate (either intentionally or unintentionally) against its Title I schools when distributing resources funded from state and local sources simply because these schools receive federal funds. [TEA Title I, Part Comparability of Services Guidance Handbook, 2013]

The Financial Services Department staff shall conduct the comparability test on an annual basis and complete the Title I Part A Comparability Assurance Document (CAD). NOTE: If the district determines that it is exempt from the comparability requirements, the finance department shall note the exemption on the CAD and submit it to TEA. If the district is not exempt, the finance department shall complete and submit the Comparability Computation Form (CCF) to TEA by the mid-November annual deadline.

In completing the CAD and CCF, the Director of Finance, shall follow the process outlined below [and illustrated on the workflow]

1) Determine if the district is exempt from the comparability requirement. If so, complete and submit CAD and stop here.

2) If not exempt, the comparability testing process should continue as noted below:a. List all campuses in the CCF comparability testingb. Identify all campuses on the CCF as Title I Part A, skipped, or non-Title I Part Ac. Determine whether to include dedicated EE and/or PK campuses in the

comparability testingd. Select test method 1, 2, or 3 and use it consistently to all campuses being testede. Complete the CAD for review by the grant management department. After review

and approval by the grants management department, the CAD and CCF should be forwarded to the Superintendent for signature.

f. Submit the CAD and CCF to TEA by the mid-November deadline

If TEA determines that the district is non-compliant, the Financial Services Department staff and Grant Managers shall work collaboratively to address the non-compliance. In addition, the district shall adjust the budgets as appropriate until the district is in compliance with the comparability requirement.

Page | 50R e v i s e d 8 / 1 / 2 0 1 7


902.83 Indirect CostGrantees must have a current, approved federal indirect cost rate to charge indirect costs to the grant. The indirect cost rate is calculated using costs specified in the grantee’s indirect cost plan. Those specified costs may not be charged as direct costs to the grant under any circumstances. [TEA Indirect Cost Handbook]

The district has applied for an Indirect Cost Rate extension through the pass-through entity (TEA) for a one-year period, from July 1, 2016 to June 30, 2017. After the extension period, the district shall apply for an indirect cost rate through the federal granting agency or pass-through entity (TEA) in accordance with the current regulations. The Director of Finance shall complete and submit an Indirect Cost Rate Proposal by the established deadline as specified by the pass-through entity (TEA) on the Indirect Cost webpage at: http://tea.texas.gov/index4.aspx?id=3842

The district’s Indirect Cost Rate, or the maximum allowable rate, whichever is less shall be used to post Indirect Costs for federal funds to the General Fund. The Assistant Director of Finance shall prepare a journal entry for the indirect costs, and post the entry to the finance general ledger.

902.84 Maintenance of EffortThe district shall comply with the No Child Left Behind (NCLB) and Individuals with Disabilities Act (IDEA) maintenance of effort requirements.NCLB MOEFederal statute requires that local education agencies (LEAs) receiving Title I, Part A funds must continue to maintain fiscal effort with state and local funds. An LEA may receive its full Title I, Part A entitlement if either the combined fiscal effort per student or the aggregate expenditures for the preceding fiscal year was not less than 90 percent of the combined fiscal effort or aggregate expenditures for the second preceding fiscal year. Maintenance of Effort (MOE) is determined using state and local operating expenditures by function, excluding expenditures for community services, capital outlay, debt service, and supplementary expenses as a result of a Presidential declared disaster, as well as any expenditures from funds provided by the federal government. [TEA NCLB MOE Handbook]The Director of Finance shall compute the MOE using the TEA NCLB LEA MOE Determination Calculation Tool during the budget adoption process and at the end of the fiscal year. Non-compliance with NCLB MOE will result in a reduction of NCLB funds in the exact proportion by which the district fails to meet the MOE requirement; therefore, the finance department shall plan for the reduction of grant funds at the local level. If the NCLB MOE falls below the required level, the finance and grant management departments shall collaborate to develop a plan to bring the district into compliance with the MOE requirements.

IDEA-B MOEAn LEA that accepts IDEA-B funds is required under IDEA-B to expend, for services to students with disabilities, at least an amount equal to 100% of the state and/or local funds it expended on students with disabilities during the previous year. Federal law provides four methods of demonstrating compliance (or “maintaining effort”), as described in the Methods of Determining Compliance section. [TEA IDEA-B MOE Guidance Handbook]The Director of Finance shall compute the MOE using the TEA IDEA-B LEA MOE Calculation Tool during the budget adoption process and at the end of the fiscal year. Non-compliance with IDEA-B MOE will result in a reduction of IDEA-B funds in the exact proportion by which the district fails to meet the MOE requirement; therefore, the finance department shall plan for the reduction of grant funds at the local Page | 51






http://tea.texas.gov/index4.aspx?id=3842

level. If the IDEA-B MOE falls below the required level, the finance and grant management departments shall collaborate to develop a plan to bring the district into compliance with the MOE requirements.NOTE: The Financial Services Department shall code all special education expenditures that qualify as exceptions to a specific sub-object for tracking purposes. For example, if the district makes a long term purchase of equipment for a special education student, the district should track that expense separately to apply that cost as an exception during the MOE calculation.As part of the IDEA-B grant application process, the Grant Manager will need to know the prior year Special Education expenditures and the next fiscal year budgeted Special Education Expenditures. The Assistant Director of Finance shall provide these amounts to the Grants Manager not later than May 31, each year, to ensure that the most accurate amounts are reflected in the grant application. Changes to these amounts, as they are known, by the Assistant Director of Finance shall be submitted to the Grant Manager, as appropriate.902.85 Reporting RequirementsThe district shall ensure that all reporting requirements for grant programs are met within the established timelines. A master list of all activity, progress, evaluation, and expenditure reports shall be created to include the grant program, report due, responsible person(s), and due date. Completion of the reports may require the collaboration of several departments; however, the ultimate responsibility for the reporting requirement shall be as noted below:

1) Programmatic reports such as activity, progress and evaluations – Grants Manager2) Expenditure reports such as interim, draw down and final expenditure reports – Financial

Services Department.3) Compliance reports such as Comparability, Maintenance of Effort, Indirect Cost, etc. – Director

of Finance.4) Highly Qualified Staff reports – Personnel Department.

The Grant Manager shall monitor the overall master list to ensure that all reporting requirements have been completed by the appropriate campus and/or department.902.86 Grant Monitoring and AccountabilityThe district shall ensure that all grant funds are consistently monitored throughout the grant period. The monitoring shall include, but not be limited to:

Compliance with federal requirements such as cost principles, audit, reporting requirements, etc.

Monitoring of grant expenditures are properly documented and meet all allowable costs Monitor grant performance such as internal controls, audit findings, over/under expenditures,

etc. Implement strategies to deter, mitigate and eliminate waste and fraud in the expenditure of

grant funds

The Grant Manager for each federal grant shall be responsible for the programmatic and evaluation compliance and the Director of Finance shall be responsible for the financial compliance. A list of the Grant Managers by federal grant is included in the Exhibit section. The use of “Grant Manager” throughout this document shall refer to the specific Grant Manager by federal grant as listed in the Exhibits section. The Grant Manager shall monitor the timing of grant activities throughout the grant period, especially as they relate to the desired outcomes. The Financial Services Department shall monitor the timing of grant expenditures, especially as they relate to the period of availability of grant funds. If either the grant activities or grant expenditures reflect that the district will not accomplish the grant activities during the grant period, the Grant Manager and the Financial Services Department shall work collaboratively to

Page | 52R e v i s e d 8 / 1 / 2 0 1 7


develop an action plan to ensure that the federal grant goals are met. The oversight of grant activities and expenditures shall include, but not be limited to, the following:

Cost overruns or high unit costs Significant developments that may result in an inability to complete the grant activities

The district shall maintain documentation to support all grant expenditures and provide the documentation upon request to the district’s external auditors, granting agency or other oversight agency, as appropriate.Audit findings or deficiencies shall be addressed in a timely manner upon receipt of the notification. The Financial Services Department, Personnel Department, and grant management staff shall work collaboratively to develop and implement a Corrective Action Plan to resolve the findings or deficiencies. The Superintendent, or designee, shall approve the Corrective Action Plan and monitor the timely implementation of corrective strategies.The district shall disclose to the granting agency if any federal grant funds have been subject to fraud to district staff and/or contractors (vendors). Corrective actions, as appropriate, shall be implemented to remedy the loss of grant funds due to fraud.Remedies for Non-ComplianceThe district may be subject to consequences due to non-compliance with federal regulations. The district shall strive to maintain compliance, but shall respond appropriately to all notifications of non-compliance from the federal granting agency or pass-through agency (TEA). Grant Closeout ProceduresThe district shall submit all grant closeout documents to the granting agency or pass-through agency, as appropriate. Grant closeout procedures shall include, but not be limited to:

Ensure that no obligations are made after the grant period end date Liquidate all obligations incurred during the grant period Submit the final grant program performance report, if any Submit the final grant expenditure report, if any Drawdown all the expended grant funds (reimbursement request) – Match the grant

expenditure draw-downs with the finance general ledger Certify that the final drawdown of federal grant funds are accurate (Certification) Refund any excess grant funds, interest, or other payables to the granting agency or pass-

through agency Account for any real and/or personal property on hand at the end of the grant period

902.9 Grant Awards

List of Grant Awards

Grant Title Fund NOGA School Year Amount Grant ManagerCarl Perkins 244 2017-2018 Gina PeddyTitle I, Basic 211 2017-2018 Tyisha NelsonIDEA-B Formula 224 2017-2018 Tyisha NelsonIDEA-B Preschool 225 2017-2018 Tyisha NelsonTitle III, LEP 263 2017-2018 Tyisha NelsonTitle II, Teacher/Principal Trng.

255 2017-2018 Tyisha Nelson

This list will be updated when the new allocations are released by Texas Education Agency

Page | 53R e v i s e d 8 / 1 / 2 0 1 7


TEA Grant Opportunities: [The following resources are available online for each grant program]General and Fiscal GuidelinesProgram GuidelinesProgram-Specific Provisions and Assurances

Page | 54R e v i s e d 8 / 1 / 2 0 1 7


http://burleson.tea.state.tx.us/GrantOpportunities/forms/GrantProgramSearch.aspx

FORMSNewest versions of all forms may be found at

http://www.southlakecarroll.edu/pages/CISD/Depts/Financial_Services/Forms

Page | 55R e v i s e d 8 / 1 / 2 0 1 7


http://www.southlakecarroll.edu/pages/CISD/Depts/Financial_Services/Forms

PROCEDURES

Page | 56R e v i s e d 8 / 1 / 2 0 1 7


CARROLL ISD ACCOUNTS PAYABLE PROCEDURESAccounts payable checks should be processed on a weekly basis for release by Friday morning, or earlier dependent upon work schedules or holidays.

General Instructions:

All invoices shall be entered separately into the finance system by invoice number, amount, and date. Note: The invoice number is a “key” record. If entered correctly, the system will not allow a duplicate payment to a vendor.

Payments shall not be made from statements, unless complete detail is listed. Upon receipt of an invoice from a vendor, it should be matched with a pending purchase

order [accounts payable copy], and received in Skyward. Note: This constitutes a 3-way match.

If no discrepancies exist, the check payment should be entered into the finance system. If a discount is offered by the vendor for early payment, the payment should be

processed within the allotted time if the goods have been received and their receipt has been verified by the originating campus or department, by receiving the item in Skyward, adding a signature to the invoice indicating that it is ok to pay, and forwarding the invoice to Accounts Payable. NOTE: All payments must be paid within 30 days of the invoice (Govt. Code 2251).

All invoices should be checked to ensure that appropriate discounts, bid/quote pricing, terms of shipment, tax exemption, and extensions are correct.

All invoices that do not exceed the purchase order amount by more than $100 [excluding freight charges] may be entered into the finance system for payment without authorization from the Budget Manager and/or Director of Finance. If funds do not exist in the encumbered account(s), the campus or department shall email the Financial Services Department to authorize the Accounts Payable specialist to exceed the PO amount with the appropriate account number(s) for the excess payment.

All invoices that exceed the purchase order amount by more than $100 [excluding freight charges] should be forwarded to the budget manager for approval. If funds do not exist in the encumbered account(s), the campus or department shall email the Financial Services Department to authorize the Accounts Payable specialist to exceed the PO amount with the appropriate account number(s) for the excess payment.

The Budget Manager, Purchasing Specialist and Director of Finance should approve all payment authorizations.

Recurring invoices such as utilities, monthly rentals, payroll deductions, etc. should be entered into the finance system for payment.

All petty cash reimbursements should be entered into the finance system for payment. Extenuating circumstances or items of non-compliance, if any, should be forwarded to the Assistant Director of Finance and/or Director of Finance for review and approval.

Page | 57R e v i s e d 8 / 1 / 2 0 1 7


All payments should be made from invoices, stamped with the date received, to ensure that duplicate payments do not occur. If payment is made from a copy, the copy shall be stamped “original”.

All check payments should be posted to the general ledger at the time that the checks are printed.

All purchase order encumbrances should be reduced and/or liquidated when check payments are made for the purchase order.

Checks shall never be issued to “Cash” or “Bearer”. The only exception to this rule is when requesting Petty Cash funds.

At fiscal year-end, the Assistant Director of Finance shall prepare a report of all Accounts Payables as of August 31st and submit the report to the Director of Finance by September 15th for audit purposes.

All “paid” check copies should be filed in alpha order by vendor last name or company name.

The Assistant Director of Finance and/or Director of Finance shall pre-approve all “emergency” checks.

Statements from vendors should be reconciled with check payments on file, discrepancies should be researched and resolved, and reconciled statements should be filed for a period of 60 days, and then discarded after the administrative value (AV) period.

All returned purchases should be coordinated by the purchase originator: The purchase originator shall notify the vendor for authorization to return goods. Payment to the vendor for returned purchases should be withheld from the vendor until

replacement items are received that are acceptable to the district All check copies for items returned to the vendor should be kept in a pending file until

receipt of the replacement items. If replacement items are not received within a 60 day period, a request for a refund

should be forwarded to the vendor. The Director of Finance shall be notified if the vendor has not complied with the 60 day timeline.

Partial shipments should be monitored to ensure that the full shipment is received within a reasonable time period. Partial payments should not be made unless prior arrangements have been made with the vendor.

Disputed invoices shall be disputed in writing no later than 15 days after receipt of the invoice.

Compliance with State Law:

All payments shall be made in accordance with state law [Govt Code 2251] within 30 days of the later of the following:

The date the District received the goods, The date the vendor performed the service or the contract was completed, or The date the District received the invoice for the goods or services.

Page | 58R e v i s e d 8 / 1 / 2 0 1 7


Interest shall not be paid on any invoices unless the payment is “overdue” as defined by state law. The interest paid shall not exceed the sum of 1% and the Wall Street Prime Rate

The interest due, if any, shall be paid from local (non-state or non-federal) funds when the invoice is paid. The District shall not request that the vendor waive the interest if the interest is in compliance with state law.

If an invoice is disputed, it must be disputed in writing no later than 15 day after the receipt of the invoice (state law maximum is 21 days).

Verification of Check Transactions:

The Assistant Director of Finance shall verify that all check transactions meet the following guidelines:

All required approvals are noted on the PO A 3-way match exists (PO, invoice & receiving) Proof of receiving - signature on receiving report or electronic signature through

receiving system All items have been received and/or cancelled Partial payment , if allowed, is recorded or tracked The “reason” or “description” on the payment is appropriate for the expense Liquidated amount matches the amount paid The remaining liquidation is reversed during the final payment (if partial

payments are allowed) Invoice # entered correctly Invoice Date is after the PO approval date Vendor remittance address is correct Account code(s) matches the purchase Sales tax is not included on invoice Due date has not passed Discounts, if any, have been taken Credits, if any, have been taken Freight charges are allowable (refer to Bid or Co-Op purchase terms) on PO Bid or Co-Op prices have not been exceeded on the invoice Invoices are originals, and should be stamped with the date received. Late fees, interest charges, etc. have not been charged, unless they have been

researched and are valid Invoices for all contracted services include details regarding the service

provided and the date(s) of service

Travel Payments:

All travel authorizations and settlements should be forwarded to the Assistant Director of Finance for approval.

Page | 59R e v i s e d 8 / 1 / 2 0 1 7


Meal advances are issued to the traveler no more than 2 weeks prior to the travel event (IRS Regulations)

Lodging advances/payments do not include non-allowable charges such as taxes, entertainment, room service, etc.

Travel reimbursements must be supported by original receipts and/or settlement form Mileage advances/payments do not exceed the federal, state, or local maximum rates,

whichever is less Travel advances, if any, are held for travel settlement and/or certification (IRS

Regulations). Normally the only advance payments issued are for meal per diem. All other advances would require approval from the Assistant Superintendent for Financial Services.

Credit Card Payments:

All detailed credit card transactions shall be posted to the general ledger (required for state and federal grant fund expenditures)

All credit card charges must be supported with original, detailed receipts All credit card transactions shall be net of all credits and discounts

Administrative Approval of Disbursements:

All invoices that exceed the purchase order amount by more than $100 [excluding freight charges] should be forwarded to the Director of Finance for approval. If funds do not exist in the encumbered account(s), the campus or department shall email the Financial Services Department to authorize Accounts Payable to exceed the PO amount with the appropriate account number(s) for the excess payment.

Assistant Director of Finance generates the check payments.

Segregation of Duties:

All checks should be endorsed by the Skyward electronic signature process. The signature files shall be maintained by the Director of Finance. A file (containing encrypted signatures of the Board President and Secretary) shall be maintained by the Director of Finance. Note: At no time shall the Assistant Director of Finance have access to the endorsement signatures files.

The Assistant Director of Finance shall verify that all checks have two (2) board signatures prior to releasing the checks to vendors.

Accounts Payable shall verify that all checks are mailed, are ready for pickup, or are put in the inter office mail.

Accounting shall reconcile all bank accounts with the general ledger using the on-line banking system. The “sealed” bank statements shall be delivered to and opened by the GL Accountant. The Director of Finance shall review and approve all bank reconciliations.

Page | 60R e v i s e d 8 / 1 / 2 0 1 7


Endorsements on cleared checks should be checked on a periodic basis or at least for those items that appear suspect.

Control Environment:

The Assistant Director of Finance shall ensure that all check stock shall be maintained in a locked cabinet or room and shall be inventoried for the purpose of restocking when less than a two (2) month supply of checks is on hand.

The Director of Finance shall notify the depository bank when new signature cards are necessary due to a change in authorized signers.

Accounts Payable shall ensure that all vendor statements are compared to historical vendor payments using a vendor check inquiry. Verified vouchers shall be filed throughout the fiscal year and filed at year end according to the Records Retention Schedule.

All vendor files shall be filed by vendor name in alpha order (Individual names shall be filed by surname).

All “stop payments” shall be authorized by the Director of Finance or Assistant Director of Finance.

All “void” checks shall be approved by the Director of Finance or Assistant Director of Finance and filed in a separate file in check number order.

All vendor refunds shall be deposited to the original expense account via a journal entry. The Assistant Director of Finance shall approve all journal entries.

The Assistant Director of Finance shall generate an Aged Purchase Order report by the 5th day of the following month. All aged POs should be researched to determine if the goods have not been received, not paid for, or the expense has not been liquidated.

The Director of Finance shall monitor the pending invoices and purchase order work files to ensure that unmatched documents are resolved on a timely basis.

Purpose: The District receives cash and checks from many sources. These procedures are designed to ensure that all cash received by the District and its employees are deposited and tracked for the benefit of the District and its students. Adherence to these procedures is essential to mitigate fraud.

Page | 61R e v i s e d 8 / 1 / 2 0 1 7


CARROLL ISD CASH MANAGEMENT PROCEDURES

General Cash Management Guidelines

No post-dated checks should be accepted. Funds should not be kept in classrooms, personal wallets or purses, or at home for extended periods of time. No cash purchases should be made – every dollar collected should be receipted and deposited according to the collection procedures.

Personal employee checks shall not be cashed from monies collected at the campus or district level to ensure an adequate audit trail of all funds collected by the district.

Cash of different types shall not be commingled. A separate cash box shall be maintained for Change Accounts, Petty Cash and funds pending deposit (collections). All change and petty cash accounts shall be in balance every day. For example, the cash and/or receipts in a $250 petty cash account must equal $250 at all times and shall be subject to audit on a random basis.

Staff is strictly prohibited from “borrowing” from district funds. Staff who borrow (defined as temporarily removing of funds with the intent to return the funds) or steal district funds shall be subject to disciplinary action, up to and including termination of employment.

Receipt of Cash or Cash Equivalents

All cash and checks received from campuses and departments should be counted, receipted, and prepared for bank deposit by the responsible employee on a daily basis. The bank deposit confirmation receipt shall serve as the official documentation of all cash collected. The audit trail for all deposits shall include the cash receipt, if cash is to be deposited, copy of all checks to be deposited, and other documentation that support the deposit.

General Receipt Issuance Guidelines

The flow of money and the receipts must support all money collected and deposited. All receipts issued shall follow the following guidelines:

An official receipt book with pre-numbered, bound receipts in triplicate Both parties to the money exchange should be present when the money is counted &

receipted The original copy of the receipt must be given to the person submitting funds The second copy of the receipt should be attached to the deposit documentation The third copy of the receipt must remain in the receipt book Receipts should not be altered Voided receipts (white original copy) must be re-attached to the receipt book

Page | 62R e v i s e d 8 / 1 / 2 0 1 7


Receipts are not to be pre-dated or pre-signed Receipt numbers must be used consecutively

A copy of receipts or the appropriate form shall move with the funds.

Sample Receipt

At a minimum, the following items must be completed on a pre-numbered receipt.

Date – the date the money was received Received from – Payee - the full name of the person paying the money (Address is

optional – this field can be used to indicate the payee is a student or parent.) Dollars – the actual amount collected in dollars and cents For – the reason for the payment (Note. This is essential to ensure that the correct

campus, department, student organization, etc. receives credit for the funds.) How Paid – the type of funds received is essential to track cash and checks on the bank

statement By – the signature (original – no stamps) of the person receiving the money

Collection Procedures

Collected by Teachers Cash and checks collected by teachers for student field trips or fees shall be reported to

the Financial Services Department via the deposit receipts, fundraiser request form, or other documentation that specifies the reason for the collection of the funds. Documentation shall include the date received, amount received, student name, and purpose of funds collected. If payments were received from students for items such as entry fees, tickets, etc.,

the name of the student and amount collected should be reported on the Student Fee Collection Form.

Page | 63R e v i s e d 8 / 1 / 2 0 1 7


For sales of items, such as candy, ice cream, or other small items, the item(s) sold and the amount collected should be reported on the Student Fee Collection Form.

By the end of each day, teachers shall submit the funds collected with a copy of the Student Fee Collection Form to the Principal’s Secretary.

Both the teacher and Principal’s Secretary shall count the funds to ensure that the amount is verified prior to the issuance of a Receipt of Funds Form from the Principal’s Secretary to the teacher.

Teachers shall maintain a copy of the Receipt of Funds Form received from the Principal’s Secretary for their own records.

All checks must be stamped upon receipt for endorsement purposes and a deposit prepared to be sent to the bank via district courier.

Collected by Activity Account Sponsors (Including Fundraising)

Cash and checks collected by activity account sponsors for student trips, club fees and fundraising shall be reported to the Financial Services Department, via deposit receipts and other supporting documentation and shall include the date received, amount received, student name, and purpose of funds collected.

Prior to collecting cash from fundraising activities, the sponsor shall have an approved Fundraising Activity Approval Form (approved by the Campus Principal and/or Assistant Director of Finance) on file with the Principal’s Secretary.

The activity account sponsor shall issue a receipt for all collections, or record monies on the Student Fee Collection Form. Receipts shall include the date received, amount received, student name, and purpose of funds collected. If a receipt book is used, it must be a bound, pre-numbered receipt book with

triplicate copies. The original copy shall be given to the payee, the 2nd copy shall move with the money, and the third copy shall remain in the receipt book for audit purposes.

By the end of each day, activity account sponsors shall submit the funds collected with a copy of the receipt or a copy of the Student Fee Collection Form and, any other supporting documentation to the Principal’s Secretary. The receipts and supporting documentation shall indicate the purpose of the funds, i.e. club fees, fundraising, etc.

Both the activity account sponsor and Principal’s Secretary shall count the funds to ensure that the amount is verified prior to the issuance of a Receipt of Funds Form from the Principal’s Secretary to the sponsor.

Activity account sponsors shall maintain a copy of the Receipt of Funds Form received from the Principal’s Secretary for their own records.


Collected by Activity Account Sponsors (Concessions)

Cash and checks collected by activity account sponsors for concession sales shall be reported on a bank deposit form.

Page | 64R e v i s e d 8 / 1 / 2 0 1 7


The activity account sponsors shall submit the funds to the Principal’s Secretary with the cash collected on the same day of the event, as appropriate.

If the concession sales are after hours, the activity account sponsor may submit the cash to the Principal’s Secretary on the next business day. The cash must be secured overnight in a locked safe.

Both the activity account sponsor and Principal’s Secretary shall count the funds to ensure that the amount is verified at the time the funds are submitted to the Principal’s Secretary, prior to completing a Receipt of Funds Form.

The Principal’s Secretary shall forward the deposit slip, receipts and other support documentation to the Financial Services Department for posting to the general ledger.


Collected by Athletic or Other Ticketed Events

Cash and checks collected for Athletic or Other Ticketed Events [plays, concerts, dances, etc.) shall be reported to the Athletic or Principal Secretary via individual receipts, or other documentation as appropriate for the event. The documentation shall include the starting and ending ticket numbers for adults and students.

For Athletic events the ticket taker shall complete the Varsity Home Game Football Ticket Reconciliation Form or the Athletic Game Report (for non-Varsity events), and submit to the Athletic Secretary with the cash collected on the same day of the event, as appropriate.

For non-Athletic events the ticket taker shall submit the list of beginning and ending tickets and supporting documentation to the Principal’s Secretary with the cash collected on the same day of the event, as appropriate.

If the event is after hours, the ticket taker may submit the cash and appropriate form or receipts to the Athletic or Principal’s Secretary on the next business day. The cash must be secured overnight in a locked safe or cabinet.

Both the ticket taker and Athletic or Principal’s Secretary shall count the funds to ensure that the amount is verified at the time the funds are submitted and the Receipt of Funds Form completed.

The Athletic Secretary shall forward the Varsity Home Game Football Ticket Reconciliation Form, Athletic Game Report, or individual receipts, as appropriate for the event to the district Financial Services Department for posting to the general ledger.


Collected by Principal’s Secretary (Including Campus Fundraising)

Cash and checks collected directly by the Principal’s Secretary shall be reported on a Receipt of Funds Form, including other supporting documentation such as receipt and

Page | 65R e v i s e d 8 / 1 / 2 0 1 7


check copies, and shall include the date received, amount received, student name, and purpose of funds collected.

Collections by the Principal’s Secretary may include: Lost textbooks Damage to campus supplies, equipment, facilities, etc. Campus fundraisers Lost or damage to technology devices such as i-Pads, laptops, computers, etc.

The Principal’s Secretary shall issue a cash receipt for all collections. Receipts shall include the date received, amount received, student name, and purpose of funds collected. The receipt book used, must be a bound, pre-numbered book with triplicate copies.

The original copy shall be given to the payee, the 2nd copy shall move with the money, and the third copy shall remain in the receipt book for audit purposes.

Prior to collecting cash from fundraising activities, the campus shall have an approved Fundraising Activity Approval Form (approved by the Campus Principal and/or Superintendent) on file with the Principal’s Secretary.


By the end of each day, Principal’s Secretary shall submit the deposit slip to the Financial Services Department for posting to the general ledger.

Activity account sponsors shall maintain a copy of the receipt received from the Principal’s Secretary for their own records.

All supporting documentation shall be maintained at the campus.

Collected by Child Nutrition Department – Cashiers

Cash and checks collected by a Child Nutrition Department cashier may include the following: Student payments for daily meals, a la carte purchases and pre-paid meal account

funds Adult payments from District staff for daily meals, a la carte sales and pre-paid meal

account funds Adult payments from non-employees for daily meals or a la carte purchases.

The Child Nutrition cashier(s) post all cash collections to the automated system, Systems Design.

By the end of each day, the Child Nutrition Department cashier shall reconcile the cash collected with the System Design Daily Summary Report and submit the collections report to the Director of Child Nutrition for approval. After approval the Child Nutrition Cafeteria Manager prepares the daily bank deposit and delivers it to the Principal’s Secretary in a sealed bank bag.

The Principal’s Secretary holds the Cafeteria deposit in a locked safe until such time as the deposit can be made via the district courier.

The Cafeteria Manager delivers the completed bank deposit slip to the Child Nutrition Department.

Page | 66R e v i s e d 8 / 1 / 2 0 1 7


The Child Nutrition Department records the deposit and forwards the completed deposit slip to the Financial Services Department for posting to the general ledger.

Collected by Librarians

Cash and checks collected by the Librarian may include the following: Payments for library books, library fines and damages to library books. Payments for lost or damaged e-readers/tablets. Book Fair monies.

The Librarian shall issue a receipt for all collections. Receipts shall include the date received, amount received, student name, and purpose of funds collected. The receipt issued may be from the library automation software (Follett) provided that the date of the payment, payment amount, student name and purpose of the funds is included in the receipt. If a receipt book is used, it must be a bound, pre-numbered receipt book with


By the end of each day, the Librarian shall submit the funds collected with a copy of the receipts to the Principal’s Secretary.

The Principal’s Secretary and the Librarian shall count the money together, at which time a receipt is issued to the Librarian for their records.


The Principal’s Secretary shall forward the deposit slip to the Financial Services Department for posting to the general ledger.

Deposits which cannot be made on the same day shall be stored in a locked safe until such time as the deposit can be made.

Collected by Financial Services Department

Cash and checks collected by the Financial Services Department may include the following: Student payments (during the summer months) Staff reimbursements of travel funds Donations from external sources Other miscellaneous checks from vendors Deposits from a campus, food service department, or other departments

A receipt shall be issued for all collections. The receipts must include the date received, amount received, student name, and purpose of funds collected. If a receipt book is used, it must be a bound, pre-numbered receipt book with


Page | 67R e v i s e d 8 / 1 / 2 0 1 7


All checks shall be stamped upon receipt for endorsement purposes. By the end of each day, a deposit shall be prepared to be delivered to the bank by the

district courier. All funds shall be sealed in a secure money bag. The tracking number for the money bag

shall be attached to the deposit supporting documentation. Deposits which cannot be made on the same day shall be stored in the Financial Services

Department safe until such time as the deposit can be made. The deposit shall be posted to the general ledger. Supporting documentation for the bank deposits shall be maintained by the Financial

Services Department for audit purposes.

Transport of Deposits to the Bank – District Courier

The district courier should deliver all deposits to the District’s approved bank branch.

Posting of Deposits, Withdrawals and Transfers – Financial Services Department

Notices of checks which were not deposited due to “insufficient funds” shall be received by and processed by the Financial Services Department. Checks rejected due to insufficient funds are sent to the District’s third party collection

agency for collection. A Cash Receipt Reversal shall be prepared by the Financial Services Department to

record the returned deposit, and posted to the general ledger. All cash transfers between cash and investment accounts shall be initiated by an investment

officer and posted to the general ledger. Deposits to investment accounts shall be posted as cash receipts. Withdrawals from investment accounts shall be posted as a general journal entry.

All other cash withdrawals from a bank account such as ACHs or wire transfers shall be initiated by the Director of Finance or Payroll Supervisor and posted to the general ledger.

All electronic deposits to the bank accounts, such as state aid or impact aid payments, shall be coded and posted to the general ledger on a monthly basis. Clarifications, if needed, on the appropriate revenue codes shall be forwarded to the Director of Finance.

All recurring miscellaneous revenue, such as vending commissions, shall be forwarded to the Financial Services Department for receipting and posting purposes, to the general ledger. Clarifications, if needed, on the appropriate revenue codes shall be forwarded to the Director of Finance.

All travel reimbursements to the district shall be submitted to the respective campus by the traveler, and then forwarded by the Principal’s Secretary to the Purchasing Specialist for receipting and depositing purposes. Clarifications, if needed, on the appropriate revenue codes shall be forwarded to the Director of Finance.

Monitoring Available Cash

A Daily Available Cash Balance Report shall be prepared by the Director of Finance.

Page | 68R e v i s e d 8 / 1 / 2 0 1 7


An investment officer shall transfer out excess cash to an investment account An investment officer shall transfer in sufficient funds to meet cash shortfalls prior to

the disbursement of payroll and/or accounts payable disbursements. The Assistant Director of Finance shall maintain a High Cash Balance Report every month.

The report shall reflect the highest cash balance during each month and the cash balance at the EOM. The High Cash Balance Report (spreadsheet) shall be forwarded to the Director of

Finance by October 31st for audit purposes. The Director of Finance shall verify that the district’s deposited funds are fully

collateralized at all times in accordance with state law.

Page | 69R e v i s e d 8 / 1 / 2 0 1 7


Compensation Laws

Fair Labor Standards Act (FLSA)

There are four (4) major provisions of the FLSA: Minimum Wage, Overtime Pay, Child Labor and Recordkeeping. Unless exempt, covered employees must be paid at least the minimum wage and not less than one and one-half times their regular rates of pay for overtime hours worked.

Positions considered exempt for FLSA purposes must meet one of the following exemptions: Executive Administrative Professional* Computer Employees Highly Compensated Employees

*The Department of Labor has determined that substitute teachers whose primary responsibility is teaching the same subjects as the everyday teacher for whom they substitute are exempt under the FLSA.

Effective December 1, 2016 the Fair Labor Standards Act (FLSA) new rule sets the minimum salary for exempt employees at $47,476 per year or $913 per work week.

Positions typically considered non-exempt for the purposes of the FLSA are noted below: Paraprofessional staff (clerical, aides and technical staff) Auxiliary (custodial, maintenance, food service, transportation, security/police, etc. Substitute staff for paraprofessionals and auxiliary staff

The district has determined the exempt status of each position and recorded the status on a Job Description. Every employee is required to sign a job description each school year. The job description serves the function of notifying the employee of their respective job duties and responsibilities, but also their status under the FLSA.

The FLSA requires employers to: pay all covered nonexempt employees, for all hours worked, at least the Federal

Minimum Wage of $7.25 per hour effective July 24, 2009; pay at least one and one-half times the employees’ regular rates of pay for all hours

worked over 40 in the workweek; comply with the youth employment standards; and comply with the recordkeeping requirements

Page | 70R e v i s e d 8 / 1 / 2 0 1 7


Hours Worked

Covered employees must be paid for all hours worked in a workweek. In general, compensable hours worked include all time an employee is on duty or at a prescribed place of work and any time that an employee is suffered or permitted to work. This would generally include work performed at home, travel time, waiting time, training, and probationary periods.

The district has established the following workweek for all non-exempt staff:

12:00 a.m. Sunday until 11:59 p.m. Saturday

Specific FLSA guidelines include the following [excerpts from FLSA Fact Sheet #22 are denoted in italics]:

Suffered or Permitted to Work: Work not requested but suffered or permitted to be performed is work time that must be paid by the district. For example, an employee may voluntarily continue to work at the end of a shift to finish an assigned task or to correct errors. The reason is immaterial. The hours are work time and are compensable.

If the supervisor allows or permits the employee to perform the work, the hours are compensable. If the employee is not authorized to work, but performs the work anyway, the employee shall be paid for compensable work hours, but shall be subject to disciplinary action for failure to follow an administrative directive.Waiting Time: Whether waiting time is hours worked under the Act depends upon the particular circumstances. The facts may show that the employee was engaged to wait (which is work time) or the facts may show that the employee was waiting to be engaged (which is not work time).

If an employee is engaged to wait, such as a bus driver at a field trip, the waiting time shall be compensable. The District shall compensate the bus driver at his/her regular rate of pay for all driving and wait time hours.

Rest and Meal Periods: Rest periods of short duration, usually 20 minutes or less, are common in industry (and promote the efficiency of the employee) and are customarily paid for as working time. These short periods must be counted as hours worked. Unauthorized extensions of authorized work breaks need not be counted as hours worked when the employer has expressly and unambiguously communicated to the employee that the authorized break may only last for a specific length of time, that any extension of the break is contrary to the employer's rules, and any extension of the break will be punished. Bona fide meal periods (typically 30 minutes or more) generally need not be compensated as work time. The employee must be completely relieved from duty for the purpose of eating regular meals. The employee is not relieved if he/she is required to perform any duties, whether active or inactive, while eating.

Page | 71R e v i s e d 8 / 1 / 2 0 1 7


If a non-exempt employee is not completely relieved from duty [during a non-paid lunch break], he/she shall be compensated for the meal period. It shall be the employee’s responsibility to notify his/her immediate supervisor in the event that a meal has been missed or they were not completely relieved of duty during a meal period. The compensable meal period shall be added to the employee’s work hours in the district timekeeping system.

Sleeping Time: An employee who is required to be on duty for less than 24 hours is working even though he/she is permitted to sleep or engage in other personal activities when not busy. An employee required to be on duty for 24 hours or more may agree with the employer to exclude from hours worked bona fide regularly scheduled sleeping periods of not more than 8 hours, provided adequate sleeping facilities are furnished by the employer and the employee can usually enjoy an uninterrupted night's sleep. No reduction is permitted unless at least 5 hours of sleep is taken.

Although rare, in the event that a non-exempt employee is on duty for more than 24 hours, such as a bus driver to an overnight field trip, the employee shall be provided with sleep facilities and at least five (5) hours of uninterrupted sleep time. A total of eight (8) sleep hours shall be excluded from the employee’s work hours, unless the employee was granted less than eight (8) hours. In that event, the actual number of sleep hours shall be excluded from the compensable hours.

Travel time: Attendance at lectures, meetings, training programs and similar activities need not be counted as working time only if four criteria are met, namely: it is outside normal hours, it is voluntary, not job related, and no other work is concurrently performed.

Home to work travel: An employee who travels from home before the regular workday and returns to his/her home at the end of the workday is engaged in ordinary home to work travel, which is not work time.

Home to Work on a Special One Day Assignment in Another City: An employee who regularly works at a fixed location in one city is given a special one day assignment in another city and returns home the same day. The time spent in traveling to and returning from the other city is work time, except that the employer may deduct/not count that time the employee would normally spend commuting to the regular work site.

Travel That is All in a Day's Work: Time spent by an employee in travel as part of their principal activity, such as travel from job site to job site during the workday, is work time and must be counted as hours worked.

Travel Away from Home Community: Travel that keeps an employee away from home overnight is travel away from home. Travel away from home is clearly work time when it cuts across the employee's workday. The time is not only hours worked on regular working days during normal working hours but also during corresponding hours on nonworking days. As an enforcement

Page | 72R e v i s e d 8 / 1 / 2 0 1 7


policy the Division will not consider as work time that time spent in travel away from home outside of regular working hours as a passenger on an airplane, train, boat, bus, or automobile.

Generally, non-exempt employees shall be compensated for hours at training, workshops, etc. if the training is job-related. An exception shall be for training to maintain a license or certification required to maintain their position, such as bus driver certification.Hours while traveling away from the home community for training shall be compensable during the employee’s normal work schedule (Monday-Friday) and during the same work schedule on Saturday and Sunday, regardless of the mode of transportation. Other hours while traveling shall be compensable if the employee is driving as opposed to a passenger.FLSA Fact Sheet #22 – Hours Worked

Overtime

Unless specifically exempted, employees covered by the Act must receive overtime pay for hours worked in excess of 40 in a workweek at a rate not less than time and one-half their regular rates of pay. The regular rate of pay includes all remuneration for employment except certain payments excluded by the Act itself.

Nonexempt employees are paid on either an Annualized Salary Method or Direct Hourly Method. All non-exempt employees shall be paid based on the actual number of hours worked per workweek. Employees paid on an annualized salary method are generally paid for a 40-hour workweek and do not earn additional pay unless they work more than 40 hours.

Employees paid on an Annualized Salary Method include:

Paraprofessional staff (aides, clerical and technical)

Employees paid on a Direct Hourly Method include:

Bus Drivers and Bus AidesCustodialFood ServiceMaintenanceSubstitute auxiliary staffTemporary and seasonal staff

Employees paid on an Annualized Salary Method

The total hours worked per workweek will be reviewed to determine if the employee exceeded their normal, annualized work hours. In the event that the employee exceeded their normal, annualized work hours, he/she shall be compensated for the additional hours in compensatory time (default) or paid time, as approved by the immediate supervisor. In the event that the

Page | 73R e v i s e d 8 / 1 / 2 0 1 7


employee did not work their normal, annualized work hours, he/she shall apply paid leave hour or be docked their regular rate of pay for the missed hours.

Employees paid on a Direct Hourly Method

The total hours worked per workweek will be submitted via the automated timekeeping system and extracted from the automated timekeeping system and imported to the payroll system. The Payroll staff will verify that all hours worked collected through both systems match. Employees are encouraged to track their work hours to verify the total hours paid on their paycheck match their actual hours worked.

The FLSA provides that where State or local government employees, solely at their option, work occasionally or sporadically on a part-time basis for the same public agency in a different capacity from their regular employment, the hours worked in the different jobs shall not be combined for the purpose of determining overtime liability under the Act. (CFR 553.30)

The district has opted to provide compensation time (time and ½) for overtime work. In some cases the district may pay overtime hours at the employee’s overtime rate of pay.

The FLSA states that where an employee in a single workweek works at two or more different types of work for which different straight-time rates have been established, the regular rate for that week is the weighted average of such rates. That is, the earnings from all such rates are added together and this total is then divided by the total number of hours worked at all jobs.

Overtime pay for a single type of work [with a single hourly rate] shall be paid at 1 ½ times the regular hourly rate.

Overtime pay for multiple hourly rates shall be paid at 1 ½ times the weighted average of the pay rates. For example, if a maintenance employee works 40 hours at his/her regular hourly rate of $12.00 and an additional 10 hours at an hourly rate of $18.00, he/she would be paid at the weighted average of the hourly rates ($13.20). Illustration below:

Page | 74R e v i s e d 8 / 1 / 2 0 1 7


Weighted or Blending Overtime Calculation SamplePosition # Hours Hourly Rate OT Rate Total

Maintenance 40 12.00$ 18.00$ 480.00$ Bus Driver 10 18.00$ 27.00$ 180.00$ Totals Hours 50 660.00$ Overtime Hours 10Blended Rate (weighted rate) 13.20$ 1/2 time Blended Rate 6.60$ Addt'l Pay (10 Hours @ 1/2 Blended Rate) 66.00$ Total Gross Pay 726.00$

FLSA Fact Sheet #23 - Overtime

Child Labor

The FLSA restricts the work hours and types of occupations for workers between the ages of 14 and 17. The most restrictive limitations are for workers between the ages of 14 and 15. The limitations include the following:

outside school hours; no more than 3 hours on a school day , including Fridays; no more than 8 hours on a non-school day; no more than 18 hours during a week when school is in session; no more than 40 hours during a week when school is not in session; between 7 a.m. and 7 p.m.—except between June 1 and Labor day (extended to 9 p.m.)

Compensatory Time

Employees may be compensated for overtime at time-and-a-half rate with compensatory time off (comp time) or in some select cases direct pay. The following applies to all nonexempt employees:

Employees can accumulate up to 60 hours of comp time. Comp time must be used in the duty year that it is earned. Use of comp time may be at the employee’s request with supervisor approval, as

workload permits, or at the supervisor’s direction. An employee shall be required to use comp time before using available paid leave (e.g.,

sick, personal, vacation). Any time not used by July 1 each year must be paid to the employee using the

campus/department budget.

Page | 75R e v i s e d 8 / 1 / 2 0 1 7


Recordkeeping (Timekeeping System)

Every covered employer must keep certain records for each non-exempt worker. The Act requires no particular form for the records, but does require that the records include certain identifying information about the employee and data about the hours worked and the wages earned. The law requires this information to be accurate.

The district has implemented the Skyward Employee Access timekeeping system to collect all work hours for non-exempt employees. All work hours for the regular job, extra-duty assignments, training, missed lunches, waiting time, etc. shall be entered in the Skyward Employee Access timekeeping system.

Affordable Care Act purposes

The Payroll Supervisor shall extract all work hours from the Skyward Employee Access system and import to the Skyward Payroll system.

It shall be an employee’s responsibility to ensure that all work hours are submitted in accordance with district pay cycles through the Skyward Employee Access timekeeping system.

The appropriate immediate supervisor shall verify and submit all time cards for non-exempt staff assigned to their campus or department according to the established payroll pay periods and deadlines. Refer to Pay Date Schedules.

Automated Timekeeping System

The Skyward Employee Access system allows an employee to ―clock in and out by inserting a bar code identification badge into the scanner or logging into a computerized time clock terminal.

Time Clock Procedures:

The following procedures are to be used by all non-exempt and substitute staff for reporting all work hours through the Time Clock Plus system:

1. An employee may not report or be on a paid status until they swipe/punch in with their ID badge.

2. An employee may clock in up to seven (7) minutes prior to the official starting time. 3. An employee may clock in up to seven (7) minutes after the official starting time.

This grace period will not be considered an excuse for tardiness. 4. An employee may clock out up to seven (7) minutes after the official departure time. 5. An employee may clock out up to seven (7) minutes prior to the official departure

time. This grace period will not be considered a reason for early departure from assigned schedule.

6. An employee must clock out when leaving their assigned work schedule or campus for personal reasons unrelated to assigned tasks.

Page | 76R e v i s e d 8 / 1 / 2 0 1 7


Any time clock corrections shall be entered by the individual employee, and reviewed by their immediate supervisor for accuracy.

In addition, all leave and absences for non-exempt staff shall be entered in the Skyward Employee Access system by the respective campus or department after the absence has been submitted by the employee. All absences for non-exempt employees are extracted and reviewed by the Payroll staff to compare time worked and time off, thereby assuring that the correct payment is made for non-exempt employees.

Rounding Time Chart

According to the FLSA, an employer may disregard working time that is insubstantial or insignificant periods of time beyond the scheduled working hours, which cannot as a practical administrative matter be precisely recorded for payroll purposes. These periods of time are referred to as de minimis. Employers should establish rounding rules. (CFR 785.47)

Minutes rounding rules: 0 – 7 minutes = 0

8 – 22 minutes = .25 23 - 27 minutes = .50 38 – 52 minutes = .75 53 – 60 minutes = 1.00

An employee is responsible for maintaining possession of his/her ID badge at all times for the purpose of clocking in/out. Employees must report lost badges or temporary misplacement of badges to their immediate supervisor. Failure or non-compliance with the district’s timekeeping procedures shall be subject to appropriate disciplinary action.

An employee’s due process for violation of the district’s timekeeping procedures shall be as follows:

1. Oral warning/discussion 2. Written counseling document 3. Recommendation for suspension 4. Recommendation for termination

Falsifying timekeeping records or directing or coercing others to do is a violation of the Educator Code of Ethics. [Refer to Board Policy DH Legal, Local and Exhibit]

An employee who falsifies their timekeeping record or the timekeeping record of another employee shall be subject to immediate termination. Falsifying of time cards may include, but is not limited to: Punching in or out for another employee or having another employee punch in or out for them; fraudulent time entry, photo copying of one’s own or someone else’s badge.

Page | 77R e v i s e d 8 / 1 / 2 0 1 7


CARROLL ISD CONTRACT MANAGEMENT PROCEDURESGoal: To ensure a systematic process to review and approve contracts with vendors to include purchases, services, maintenance agreements, construction, and other contracts as appropriate.Contract Approval Authority: The Assistant Superintendent for Financial Services has been designated by the Superintendent to

approve and execute all contracts for the purchase of goods or services for all single purchases that are less than $50,000.

The Board of Trustees retains the authority to approve all contracts for the purchase of goods or services for any single purchase that exceeds $50,000.

Contract Review: The requestor shall forward the Contract document(s) to the Assistant Superintendent for Financial

Services for review. The Assistant Superintendent for Financial Services shall review the Contract and complete a

Contract Review Checklist. If the Contract is recommended as is, and is below the $50,000 threshold, the Contract will be

signed and approved. If the Contract is not acceptable as is, the Assistant Superintendent for Financial Services shall

contact the contracting party to attempt to resolve the deficiency(ies).o Legal advice from the district’s legal firm shall be obtained as necessary to remedy the

contract deficiencies. If the Contract is not acceptable and cannot be corrected to an acceptable form, Assistant

Superintendent for Financial Services shall reject the contract and notify the proposed vendor and requesting campus/department. The rejected contract shall be forwarded to the Purchasing Specialist for filing.

Contract Approval:

If the contract is $50,000 or less, the Assistant Superintendent for Financial Services shall return the original, signed Contract to the Purchasing Specialist for processing.

If the contract also requires School Board approval (over $50,000), the Assistant Superintendent for Financial Services shall prepare the Action Item for approval at the next regularly scheduled board meeting.

The Board Secretary shall return the original, signed Contract to the Assistant Superintendent for Financial Services, who will forward a copy/original to the Purchasing Specialist; an original will be kept on file in the Financial Services Department.

The Purchasing Specialist shall notify the requestor of the contract approval. The Purchasing Specialist shall enter the new vendor in the Skyward database and file the Contract

copy pending receipt of a requisition from the originator.

Purchase Commitment for Contract (Purchase Order):

The requestor shall submit a purchase requisition for the annual cost [fiscal year] of the contract. Upon receipt of the purchase requisition, the Purchasing Specialist shall ensure review and approve

the requisition in accordance with the district’s Purchasing Procedures. The Purchasing Specialist shall attach a copy of the approved contract to the purchase requisition

and forward to the Director of Finance for approval of the requisition.

Page | 78R e v i s e d 8 / 1 / 2 0 1 7


The Director of Finance shall review and approve the purchase requisition in accordance with the district’s Purchasing Procedures.

Upon approval of the purchase order, the Purchasing Specialist shall forward a copy of both the approved contract and purchase order to the vendor.

Contract Filing Procedures:

Upon receipt of a fully executed Contract and Vendor Application Packet, the Purchasing Specialist shall file the contract as noted below:

o Scan the Contract to a PDF and file in a Shared Business folder, and o File the original Contract in the fire-proof safe.

Contracts shall be filed by the length of the contract as noted below:o One-time or single fiscal year contracts shall be filed by fiscal yearo Multi-year, term and recurring contracts shall be filed by vendor name

An Excel spreadsheet of all multi-year contracts shall be maintained. The spreadsheet shall contain the following information (at a minimum):

o Vendor name and numbero Starting and ending date of contracto Non-renewal or cancellation terms (for recurring contracts)

Contract Management:

The originator shall be directly responsible to ensure that the contracting party performs the services covered by the Contract. The contract originator shall sign the invoice to certify that the work was completed to satisfactory standards.

Upon completion of the service(s), the vendor (or the requestor) shall forward an invoice to the originator to request that payment be made to the contracting party.

The originator shall make partial or final payments only upon receipt of an invoice signed by the originator. The signature of the originator is verification that the services have been performed and that the payment should be made to the contracting party.

Page | 79R e v i s e d 8 / 1 / 2 0 1 7


CARROLL ISD END OF MONTH PROCEDURESThe Financial End of Month (EOM) process should be completed within 30 days after the end of each month, or earlier dependent upon work schedules or holidays.

General Instructions: The Financial End-of-Month (EOM) process posts all current month transaction to the year-to-date transaction file. Only two (2) months should be open at one time, typically the current month and the previous month. The EOM process shall start on the 1st business day of the next month and shall be completed by the 30th day after each month end, or earlier as appropriate. The EOM process has been divided into four (4) major steps. Each step is listed below with the tasks that must be accomplished at each step. Step 1 – Reconciliation of Bank Accounts:

Within ten (10) days of the month end, the General Ledger (GL) Accountant shall retrieve all bank statements through the on-line banking system.

The GL Accountant shall utilize the approved Bank Reconciliation worksheet (Excel), ensuring that all debits and credits on the bank statement and bank reconciliation system match. All checks shall be cleared in the check reconciliation system monthly and the resulting report with cleared and outstanding checks used to reconcile all bank accounts with the general ledger.

If the GL Accountant is unable to readily reconcile the bank statements, a detailed general ledger [for the month being closed] for all cash accounts shall be printed and verified for accuracy.

Within ten (10) business days, the GL Accountant shall reconcile all bank statements with the general ledger.

The Director of Finance should approve all finalized bank reconciliations. The approved bank reconciliations, and supporting documents shall be filed for audit

purposes by month/fiscal year.

Step 2 – EOM Activities (After reconciling all bank statements):

The Assistant Director of Finance shall verify that all transactions for the prior month have been posted to the general ledger, including: Budget, Actual, Cash Receipts, etc.

The Assistant Director of Finance shall ensure that all Journal Entries for the prior month have been filed by JV number.

The Director of Finance shall review and distribute reports, on a monthly basis, as noted below:

o Financial Board ReportPage | 80


o Investment Report, Quarterlyo Child Nutrition Reconciliation Reporto Function 41 Expenditure Reporto Payroll Expenditure Reporto Legal Expenditure Reporto Substitute Reporto Bond Reporto Extended Day Reporto Utility Report

Outstanding Purchase Orders – The Accounts Payable Department shall verify that outstanding purchase orders are not aged (older than 60 days), the balance matches the original amount unless a partial payment has been made on the purchase order, and that the Accounts Payable pending purchase order files contain a copy of all outstanding purchase orders.

Aged Purchase Orders – The Accounts Payable Department shall research all purchase orders that are over 60 days old. The Campus and Department original PO requestors shall contact the vendors if the goods/services have not been received which could indicate that the vendor either has not shipped the goods and/or never received a copy of the purchase order, and shall generate a report to forward to the Purchasing Specialist.

Outstanding Credit Memos – The Assistant Director of Finance shall verify that there are no outstanding credit memos at the end of the month, if there are any credit memos, the credit shall be taken during the next payment to the vendor. If an aged (over 60 days) credit memo exists, the vendor shall be contacted to request a check in the amount of the outstanding credit memo.

Board Reports Combined – The Director of Finance shall verify that the report is the month being closed and that all funds are included in the report – File report and forward a PDF of the report to the Assistant Superintendent for Financial Services.

Summary General Ledger – Director of Finance shall print and review the report for accuracy.

Step 3 – Run EOM Reports: The Assistant Director of Finance shall verify that all transactions for the prior month have

been posted to the general ledger. The Assistant Director of Finance shall generate and print all Step 2 EOM Reports Prior to

closing. All reports shall be filed for audit purposes.

Step 4 – Process EOM Close: The Assistant Director of Finance shall process the EOM after verifying that the Year and

Month of Accounting Period Being Closed are correct as noted on the screen.

Page | 81R e v i s e d 8 / 1 / 2 0 1 7


CARROLL ISD FIXED ASSET PROCEDUREGoal:An up-to-date inventory of all equipment, vehicles, and buildings with a unit value greater than $5,000 shall be maintained for audit purposes. Inventory of other small equipment shall be tracked by the respective campus or department. (i.e. Technology).Fixed Asset Functions: The Assistant Director of Finance shall maintain an up-to-date database of all fixed assets and

inventory items. The database shall include the following information, at a minimum:

A description of the equipment Serial number or other ID Funding source Who holds title Original acquisition date Original cost Percent of federal participation Location Use and condition Disposition date

The Assistant Director of Finance shall post any change to the database for audit purposes. A list of all salvage items shall be submitted to the Superintendent for approval prior to a

public sale or auction. The signed list shall be maintained for audit purposes. All items sold via a public sale, auction, or disposal shall be removed from the fixed assets

database.

Annual Reconciliation: Fixed (Capital) Assets (C) shall be defined as: All equipment with a unit cost over $5000 (account

codes 663X) should be tagged, posted in the Fixed Asset System and posted to the general ledger. These items are defined as fixed assets for audit purposes. These assets are tracked in Skyward for the purpose of calculating the annual depreciation expense.

Other small equipment shall be defined as: All equipment defined as “personal use items” such as laptops, I-Pad, digital cameras, calculators, etc. with a unit cost between $500 and $1,000 shall be tracked by the respective campus or department. The campuses and media center have opted to use the Library Automation software to track

and issue the small equipment to students and/or staff. The technology, department has opted to use a spreadsheet to track small equipment such as

small technology items such as laptops, projectors or iPads. A capital outlay report shall be generated annually by the Assistant Director of Finance for

reconciliation. All items on the capital outlay report shall be reconciled with the new inventory and fixed asset

items tagged during the year. Any expenditures over $5,000 should be evaluated to see if it qualifies as a fixed asset; then added to the fixed asset system. The total 66XX expenditures should be added to the fixed asset system and general ledger.

The Director of Transportation shall prepare all Application for Vehicle, Title, and License Plate forms for all new vehicles purchased by the Transportation Department. The forms shall be submitted to the Assistant Superintendent for Financial Services for approval and signature of all forms. [The

Page | 82R e v i s e d 8 / 1 / 2 0 1 7


Application for Vehicle Registration, Titles, and License Plate procedures shall be followed in securing the documents.] The Director of Transportation shall submit the forms to the Tarrant County Tax Office for

processing. The Director of Transportation shall notify the auto insurance carrier of the new vehicles.

The Director of Maintenance & Operations shall prepare all Application for Vehicle, Title, and License Plate forms for all new vehicles purchased by the Maintenance and Operations Department. The forms shall be submitted to the Assistant Superintendent for Financial Services for approval and signature of all forms. [The Application for Vehicle Registration, Titles, and License Plate procedures shall be followed in securing the documents.] The Director of Maintenance & Operations shall submit the forms to the Tarrant County Tax

Office for processing. The Director of Maintenance & Operations shall notify the auto insurance carrier of the new

vehicles. All capital project expenditures should be recorded on a spreadsheet by project.

The total 66XX expenditures should be added to the fixed asset system and general ledger. All inventory or fixed asset items purchased with federal grants should be tagged and the

appropriate federal grant indicated on the item. The disposal of assets via surplus sales, stolen, or lost assets shall be recorded in the fixed asset

system. The inventory and fixed asset schedules maintained in the fixed asset system should be used to

purchase property and casualty insurance. A list of all fixed assets (over $5000 unit cost) should be prepared by October 31st for audit purposes. A list of all construction assets should be prepared by October 31st for audit purposes. The list

should include all “construction in-progress” through August 31st, including accounts payables and retainage.

The lists should be reconciled with the general ledger and submitted to the Director of Finance. The fixed asset depreciation schedules and spreadsheet should be prepared by October 31 st and

submitted to the Director of Finance for audit purposes.

Fixed Asset Disposal: All efforts will be made to obtain the best return value to Carroll ISD and consideration will be made

to responsible protection of our environment. Carroll ISD identification will be removed from items as part of the sales process. Any items that

might contain data or any association with Carroll ISD will be cleared or disposed of in a manner that ensures the data is destroyed (example: hard drives will not be sold, but would be destroyed to prevent any possible data recovery).

The follow 3 steps would be the method of disposal. [Exception for federally funded assets below] Sealed Bid proposals Recycling. Items that are not sold during the garage sale will be disposed through recycling if

possible. Trash – Items that are not disposed of through recycling will be considered trash and

disposed of as trash. All surplus sales/bids shall be advertised via the district website and the Fort Worth Star Telegram,

as appropriate. All items disposed of shall be removed from the Skyward system by the Assistant Director of

Finance. The Assistant Director of Finance shall reconcile and deposit all monies collected at the surplus sale.

Page | 83R e v i s e d 8 / 1 / 2 0 1 7


All surplus revenue shall be deposited to a sale of property revenue account in the General Fund (199).

Use of Federally Funded Assets: All federally funded equipment shall be used, as long as needed, for the original grant project,

whether or not the project continues to be federally funded. Assets shall be made available for other projects as long as the use does not interfere with the

project under which it was originally acquired (it may be appropriate to split or share the costs of the equipment with other fund sources so that each program bears its fair share).

When no longer needed for the original grant project, equipment may be used in other federally supported activities (if purchased with state funds, would be used in another state program).

Disposal of Federally Funded Assets:

When equipment is no longer needed for the original project or another federally funded project, Carroll ISD shall dispose of the equipment in the following manner:

o Equipment with current fair market value of less than $5,000 may be retained, sold, or otherwise disposed of with no further obligations to TEA.

o Equipment with current fair market value of $5,000 or more may be retained or sold but TEA shall have right to the proceeds.

TEA reserves the right to transfer title to another grantee for noncompliance or as needed after the project ends (regardless of how equipment is classified).

At the conclusion of a local grant project, TEA may request a list of equipment purchased with grant funds. The grantee must request disposition instructions from TEA. For most TEA discretionary grants, if a local project is ending and the grantee no longer needs equipment purchased with grant funds, and if the equipment is relatively up-to-date and in good working order, TEA, at its discretion, may instruct the grantee to transfer the equipment to another viable grantee.

Disposal of all federally funded assets shall be tracked in the fixed assets database, including a disposition date and method for audit purposes.

Page | 84R e v i s e d 8 / 1 / 2 0 1 7


CARROLL ISD INTERNAL CONTROLS PROCEDURES

Introduction:

The purpose of these Internal Controls is to ensure that adequate controls exist in the areas of purchasing, cash management, investments, payroll, personnel, fixed assets, and the other business areas included herein. The Financial Services Department’s primary goal is to protect the assets of the district and to ensure that all financial transactions are performed in accordance with generally accepted accounting practices.Since Carroll ISD is a mid-sized district, the Financial Services Department staff shall perform multiple roles; however, adequate controls of separation of duties shall be maintained at all times. The staff consists of:

Assistant Superintendent for Financial Services Director of Finance Assistant Director of Finance General Ledger Accountants Payroll & Benefits Supervisor Payroll & Benefit Specialists Purchasing Specialist Accounts Payable Specialists Administrative Assistant

All Financial Services Department staff are expected to comply with the Code of Ethics and Standard Practices for Texas Educators [Board Policy DH (Exhibit), the Carroll ISD Code of Conduct (Employee Handbook), and the Confidentiality and Use of Information Agreement.

Financial Services Department Annual Deadlines Accounts Payable and Payroll Annual Deadlines will be posted on the Financial Services

Webpage every year. This list of daily, weekly, monthly, or yearly deadlines has been established to ensure that we receive documents on a regular, timely basis.

Each Financial Services Department staff member shall monitor the submission of required documents [in their respective area of responsibility] by the established deadlines. If a campus/department fails to meet a deadline, an email shall be sent to the originator of the document as a reminder within 5 business days of the missed deadline.

If the respective campus/department does not submit the document(s) within 10 business days of the deadline, the Director of Finance shall be notified via email.

Accounts Payable Functions: Accounts payable checks should be processed on a weekly basis for release by Friday morning,

or earlier dependent upon work schedules or holidays

Page | 85R e v i s e d 8 / 1 / 2 0 1 7


ACH payments should be processed on a weekly basis for release on Monday morning, or earlier dependent upon work schedules and holidays

All invoices shall be entered separately into the finance system by invoice number, amount, and date.

Payments shall not be made from statements. Upon receipt of an invoice from a vendor, it should be matched with a pending purchase order

[accounts payable copy], and receiving copy. If no discrepancies exist, the check payment should be entered into the finance system. If a discount is offered by the vendor for early payment, the payment should be processed

within the allotted time if the goods have been received and their receipt has been verified by the originating campus or department.

All invoices should be checked to ensure that appropriate discounts, bid/quote pricing, terms of shipment, tax exemption, and extensions are correct.

If a discrepancy exists, the appropriate campus/department or vendor should be notified to reconcile the difference(s)

All invoices that do not exceed the purchase order amount by more than $100 [excluding freight charges] may be entered into the finance system for payment without authorization from the Budget Manager and/or Director of Finance.

All invoices that exceed the purchase order amount by more than $100 [excluding freight charges] should be forwarded to the Budget Manager and/or Director of Finance for approval before entering the payment in the finance system.

All non-purchase order payments [except for travel documents] should be paid via a direct payment authorization.

The Budget Manager and/or Director of Finance should approve all payment authorizations. Recurring invoices such as utilities, monthly rentals, payroll deductions, etc. should be entered

into the finance system for payment as noted below: Utilities: A copy of all utility invoices shall be forwarded to the Director of Operations for

approval. After approval, the invoice(s) shall be entered into the finance system. Cell phones: All charges shall be reconciled to include the payment for each phone by account

number and amount, by the Accounts Payable Specialists for review. Telephones: All charges shall be reconciled to include the payment for each phone by account

number and amount, by the GL Accountant for review. Copiers: All charges shall be reconciled by the Purchasing Specialist. All petty cash reimbursements should be entered into the finance system for payment.

Extenuating circumstances or items of non-compliance, if any, should be forwarded to the Budget Manager and/or Purchasing Specialist for review and approval. If any non-compliance issues arise, the Director of Finance should be notified.

All travel authorization requests should be forwarded to the Budget Manager and/or Assistant Superintendent of Financial Services for approval.

All travel authorization settle-ups should be forwarded to the Assistant Director of Finance for reconciliation.

All capital projects construction payments to general contractors shall be approved by the Assistant Superintendent for Financial Services.

All payments should be made from original documents to ensure that duplicate payments do not occur.

All check payments should be posted to the general ledger at the time that the checks are printed.

A check payments report should be forwarded to the Director of Finance for review and filing.

Page | 86R e v i s e d 8 / 1 / 2 0 1 7


The Budget Manager, Purchasing Specialist, Director of Finance, or designee shall approve all check payments.

After receiving the appropriate approvals, the Assistant Director of Finance may proceed with generating the check payments.

Payments over $5,000 shall be approved by the Assistant Superintendent for Financial Services. All “paid” check copies should be filed in alpha order by vendor last name or company name. The Assistant Superintendent for Financial Services and/or Director of Finance shall pre-approve

all “emergency” checks. Statements from vendors should be reconciled with check payments on file, discrepancies

should be researched and resolved, and reconciled statements should be filed for specified Records Retention period.

All returned purchases should be coordinated by the campus or department originator: The campus or department originator shall notify the vendor for authorization to return goods. Payment to the vendor for returned purchases should be withheld from the vendor until

replacement items are received that are acceptable to the district All check copies for items returned to the vendor should be kept in a pending file until receipt of

the replacement items. If replacement items are not received within a 60 day period, a demand for a refund should be

forwarded to the vendor. The accounts payable staff shall be notified if the vendor has not complied with the 60 day timeline.

Partial shipments should be monitored to ensure that the full shipment is received within a reasonable time period. Partial payments should not be made unless prior arrangements have been made with the vendor.

All purchase order encumbrances should be reduced and/or liquidated when check payments are made for the purchase order.

The only checks issued to “Cash,” shall be for petty cash. All check stock shall be maintained in a locked cabinet or room and shall be inventoried for the

purpose of restocking when less than a two (2) month supply of checks is on hand.

Accounts Receivable Functions: The Assistant Director of Finance shall track all monies owed to the district, i.e. receivables.

Receivables that are known and measurable and shall post these monies to the general ledger (due from funds).

Funds due from one district fund code to another shall be posted to the appropriate fund and account code as noted below:

o Due from General Fund 1261o Due from Special Revenue Fund 1262o Due from Capital Projects Fund 1264o Due from Student Activity Fund 1267

Funds due to the district from other sources shall be posted to the appropriate fund and account code as noted below:

o Due from state 1241o Due from federal 1242o Due from other governments 1243o Due from others (parents, vendors, etc.) 1290

Page | 87R e v i s e d 8 / 1 / 2 0 1 7


At the end of each quarter, the Assistant Director of Finance shall reconcile the general ledger balances for all due from accounts to a spreadsheet detailing the amounts due to include: date of transaction, payee, amount, and date received from payee.

At the end of the fiscal year, all amounts owed to the district shall be reconciled [as of 8/31/XX] between the general ledger and a detailed spreadsheet as noted above.

The Director of Finance shall oversee the reconciliation of the due from accounts on a quarterly basis and at the end of the fiscal year.

Invoices: The GL Accountant shall create invoices, as appropriate, in the Skyward system to seek

reimbursement from a vendor or other source. The invoices shall be approved by the Assistant Director of Finance.

After approval, the GL Accountant shall print and distribute the invoice. The Assistant Director of Finance shall maintain a copy of all invoices and/or anticipated refunds

on an Accounts Receivable spreadsheet. The following information shall be maintained: amount, date of invoice, payee, and date

amount received. At fiscal year-end, the Assistant Director of Finance shall prepare a report of all Accounts

Receivables as of August 31st and submit the report to the Director of Finance by September 30th

for audit purposes.

Cash Management & Investments:

Bank Deposits and Cash Balances All cash and checks received from campuses and departments should be counted, receipted,

and prepared for bank deposit by the campus secretary on a daily basis. Deposits which cannot be made on the same day shall be stored in the campus’s safe until such

time as the deposit can be made. All checks shall be stamped upon receipt for endorsement purposes and shall be deposited

using the remote deposit process. The district courier should deliver all deposits to the bank branch on NorthStar Bank of Texas. The bank deposit receipt should be forwarded to the Accounting Specialist for posting to the

general ledger and bank reconciliation purposes. All supporting documents for the bank deposits should be forwarded to and maintained by the

GL Accountant for audit purposes. Notices of checks which were not deposited due to “insufficient funds” shall be received by and

processed by the Accounting Specialist. The check retrieval company used by CISD will implement check recovery processes. A journal entry or cash receipt reversal shall be prepared by the GL Accountant to record the

returned deposit. After approval of the journal entry by the Assistant Director of Finance, the GL Accountant shall post the receivable to the general ledger.

All cash transfers between cash and investment accounts will be initiated by an Investment Officer and posted by the GL Accountant.

All other cash withdrawals from a bank account such as ACHs or wire transfers will be initiated by the Director of Finance or Payroll Supervisor and posted to the general ledger by the GL Accountant.

Page | 88R e v i s e d 8 / 1 / 2 0 1 7


All electronic deposits to the bank accounts, such as state aid or impact aid payments, shall be coded by the GL Accountant and posted to the general ledger on a monthly basis by the GL Accountant. Clarifications, if needed, on the appropriate revenue codes shall be forwarded to the Director of Finance.

All recurring miscellaneous revenue, such as vending commissions, shall be forwarded to the GL Accountant for receipting and depositing purposes. The GL Accountant shall post the deposits to the general ledger. Clarifications, if needed, on the appropriate revenue codes shall be forwarded to the Director of Finance.

All travel reimbursements to the district shall be submitted to the respective campus by the traveler, and then forwarded by the campus secretary to the Purchasing Specialist for receipting and depositing purposes. The GL Accountant shall post the deposits to the general ledger.

A Daily Available Cash Balance report shall be prepared by the Director of Finance. Excess cash shall be transferred to an investment account and future cash shortfalls shall be

transferred from investment accounts to the appropriate bank account. The GL Accountant shall maintain a High Cash Balance report every month. The report shall reflect

the highest cash balance during each month and the cash balance at the EOM. The High Cash Balance report (spreadsheet) shall be forwarded to the Director of Finance by

October 31st for audit purposes.

Bank Reconciliation: The monthly bank statements should be delivered to GL Accountant in the original sealed

envelopes. The GL Accountant shall reconcile all bank accounts with the general ledger. The Assistant Director

for Finance and Director of Finance shall review and approve all bank reconciliations. All deposits should be posted on the general ledger to appropriate accounts All withdrawals should be on the monthly check register or posted on the general ledger via

general journal All interest earnings should be posted on the general ledger via journal entry.

Endorsements on cleared checks should be checked on a periodic basis or at least for those items that appear suspect.

The Skyward Check Reconciliation System shall be used to electronically reconcile all bank accounts. The GL Accountant shall review and research checks that have remained outstanding for a period of

one (1) year for payroll checks and three (3) years for accounts payable checks. If the lost payroll checks are not claimed within one (1) year the GL Accountant shall prepare the listing for approval by the Director of Finance. If the accounts payable checks are not claimed within three (3) years the GL Accountant shall prepare a listing for approval by the Director of Finance. First an attempt must be made to contact individuals and businesses as per the Texas Unclaimed Property requirements. Once that is done, and the funds are still not claimed, then the necessary payroll and accounts payable checks will be voided in the Skyward system and the State of Texas Unclaimed Property guidelines shall be followed to submit the unclaimed funds.

The on-line banking system should be utilized on a daily basis by the Director of Finance to monitor cash flow in and out of the bank accounts.

The Director of Finance shall review cash flows and any excess or deficit cash balances on a daily basis. Pending payroll and/or finance checks shall be factored into the cash needs for each day. The GL Accountant shall maintain an up-to-date balance of un-cleared checks.

Page | 89R e v i s e d 8 / 1 / 2 0 1 7


Investment Functions: The Assistant Superintendent for Financial Services shall review the investment policies and

strategies and recommend changes to the School Board on an annual basis. Recommended changes, if any, shall be adopted by the School Board by formal action during a regularly scheduled board meeting.

All Investment Officers shall be designated by the School Board and shall attend the legally required training through an approved source of instruction.

All Investment Officers shall execute a “Statement of Compliance” indicating that they will maintain independence in all investment transactions.

The Director of Finance shall prepare all delete, add and/or change forms, obtain the appropriate approval(s), and submit the forms to the respective investment broker/pool.

A quarterly investment report should be prepared, signed by a minimum of two Investment Officers, and submitted to the School Board for approval.

All securities purchased by the district shall be held in the name of the district. All purchase of CDs and/or securities shall be via fax, email or phone quotes. Securities shall be purchased only from authorized investment brokers who have completed and

filed with the district the appropriate certification and have been authorized by the School Board

All cash transfers between cash and investment accounts will be initiated by an Investment Officer and posted by the GL Accountant.

All investment transactions shall be posted on at least a monthly basis, if possible, or as appropriate upon receipt of the investment statements.

All investment statements shall be reconciled to the general ledger on a monthly basis and at fiscal year-end by the GL Accountant and verified by the Director of Finance.

Fixed Asset Functions: [All fixed asset functions are assigned to the Assistant Director of Finance] The Assistant Director of Finance shall maintain an up-to-date database of all fixed assets. All fixed assets transferred to the Warehouse as surplus or salvage shall be tracked on the database. A list of all salvage items shall be submitted to the Superintendent for approval prior to a public sale

or auction. The signed list shall be maintained for audit purposes. All fixed assets sold via a public sale, auction, or disposal shall be removed from the fixed assets

database.

Monthly/Annual Reconciliation: All technology equipment with a unit cost over $5000 (account codes 663X) should be tagged. All

equipment shall be posted in the Fixed Asset System and posted to the general ledger. These items are defined as fixed assets for audit purposes.

A capital outlay report shall be generated annually by the Assistant Director of Finance for reconciliation.

All items on the capital outlay report shall be reconciled with the new inventory and fixed asset items tagged during the year. The total 66XX expenditures should be added to the fixed asset system and general ledger. The total 66XX expenditures should be added to the fixed asset inventory system.

The Director of Transportation shall prepare all Applications for Vehicle, Title, and License Plate forms for all new transportation vehicles purchased by the district. The forms shall be submitted to the Assistant Superintendent for Financial Services for approval and signature of all forms. [The

Page | 90R e v i s e d 8 / 1 / 2 0 1 7


Application for Vehicle Registration, Titles, and License Plate procedures shall be followed in securing the documents.] The Director of Transportation shall submit the forms to the Tarrant County Tax Office for

processing. The Director of Transportation shall notify the auto insurance carrier of the new transportation

vehicles. The Director of Maintenance and Operations shall prepare all Applications for Vehicle, Title, and

License Plate forms for all new M&O vehicles purchased by the district. The forms shall be submitted to the Assistant Superintendent for Financial Services for approval and signature of all forms. [The Application for Vehicle Registration, Titles, and License Plate procedures shall be followed in securing the documents.] The Director of Maintenance and Operations shall submit the forms to the Tarrant County Tax

Office for processing. The Director of Maintenance and Operations shall notify the auto insurance carrier of the new

M&O vehicles. All capital project construction expenditures should be recorded on a spreadsheet by project.

The total 66XX expenditures should be added to the fixed asset system and general ledger. All inventory or fixed asset items purchased with federal grants should be tagged and the

appropriate federal grant indicated on the item. The disposal of assets via surplus sales, stolen, or lost assets shall be recorded in the fixed asset

system. The inventory and fixed asset schedules maintained in the fixed asset system should be used to

purchase property and casualty insurance. Annually, by April 1st, a list [sorted by room #] of all inventory and fixed asset items should be sent to

each campus and department for reconciliation purposes. The reconciliation process should be complete by May 1st, and all changes posted on the fixed asset

system soon thereafter. All discrepancies and/or missing items should be compiled in a summary report and forwarded to

the appropriate campus and/or department administrators. The staff members (teachers) should not be released for the summer until all missing items have

been accounted for. A list of all fixed assets (over $5000 unit cost) should be prepared by October 15 th for audit purposes. A list of all capital project construction assets should be prepared by October 15 th for audit purposes.

The list should include all “construction in-progress” through August 31st, including accounts payables and retainage.

The lists should be reconciled with the general ledger by the Assistant Director of Finance. The fixed asset depreciation schedules and spreadsheet should be prepared by October 15 th by the

Assistant Director of Finance for audit purposes.

Fixed Asset Disposal: All efforts will be made to obtain the best return value to Carroll ISD and consideration will be made

to responsible protection of our environment. Carroll ISD identification will be removed from items as part of the sales process. Any items that

might contain data or any association with Carroll ISD will be cleared or disposed of in a manner that ensures the data is destroyed (example: hard drives will not be sold, but would be destroyed to prevent any possible data recovery).

Page | 91R e v i s e d 8 / 1 / 2 0 1 7


Items will be designated as surplus, a list of these items will be presented to the Board of Trustees for approval.

Surplus item will be sold through a bid process. Unsold items that are suitable for sale shall be retained in storage for the next surplus sale. Recycling. Items that are not sold during the garage sale will be disposed through recycling if

possible. Trash – Items that are not disposed of through recycling will be considered trash and

disposed of as trash. All surplus sales shall be advertised via email and the Fort Worth Star Telegram, as appropriate. All items disposed of shall be removed from the inventory system by the Assistant Director of

Finance. The Assistant Director of Finance shall reconcile and deposit all monies collected at the surplus sale. All surplus revenue shall be deposited to a sale of property revenue account in the General Fund or

appropriate federal fund.

General Ledger Maintenance Functions:

All journal entries [except system-generated Payroll journal entries] should be entered by the GL Accountant and approved by the Assistant Director of Finance.

The Payroll Supervisor shall prepare and submit all manual payroll journal entries to the GL Accountant for posting to the general ledger.

All other payroll journal entries shall be interfaced to the finance system by the Payroll Supervisor.

All changes to the general ledger should be posted within the same month as the changes occurred, if possible, or as soon as practicable.

Within 30 days after the end of the month, the GL Accountant shall print and verify all end-of-month reports and the end-of-month posting processed in accordance with the Finance EOM Checklist.

The Director of Finance shall prepare the School Board Reports [Financial Statement and Investment Report] and forward to the Assistant Superintendent for Financial Services for board approval.

The GL Accountant shall file all finance reports for audit purposes to include: Cash Receipts Journal Entries

The Accounts Payable Specialists shall file all check payments and check registers. A capital outlay report [all 66XX accounts] should be printed by the GL Accountant and

forwarded to the Assistant Director of Finance. The Assistant Director of Finance shall review a Summary General Ledger on a monthly basis to

ensure the accuracy of fund accounting. The Director of Finance shall review and approve both PEIMS submissions with budget and

actual expenditures data. Corrections, if any, to the general ledger to adhere to PEIMS coding guidelines shall be prepared by the Assistant Director of Finance and posted by the GL Accountant.

Grants and Entitlements:

Page | 92R e v i s e d 8 / 1 / 2 0 1 7


All grant applications shall be prepared by the appropriate grant manager (Executive Director for Special Programs or Executive Director of Curriculum & Instruction and approved and submitted by the Superintendent. A copy of all grant applications shall be forwarded to the Director of Finance and Assistant Director of Finance for accounting and budgeting purposes.

All grant awards [including the NOGA] shall be maintained by the appropriate grant manager, the Director of Finance and the Assistant Director of Finance.

The Director of Finance shall coordinate the budgets received from grant administrators and/or campus principals to ensure compliance with grant award documents.

The Director of Finance shall prepare the grant budget in accordance with the grant requirements and forward to the Assistant Director of Finance for posting to the general ledger.

The Executive Director Special Programs and Executive Director of Curriculum & Instruction shall prepare and submit all grant program reports such as evaluations for their respective grant programs.

Grant reporting timelines shall be monitored by the Director of Finance and all financial reports prepared and submitted via paper form or electronic submission in accordance with grant requirements.

The Director of Finance shall establish purchasing deadlines to ensure that all grant purchases and payments are settled prior to the end of the grant period.

All grant receipts shall be posted to the general ledger by the Assistant Director of Finance on a quarterly basis and monitored by the Director of Finance.

Payroll:Salary Calculations—Personnel Function: The Director of Personnel should determine the placement of professional staff, support staff and

administrative staff on the appropriate pay scale. Final approval will rest with the Superintendent. The Administrative procedure for placement on a pay scale should be utilized for all staff. The Director of Personnel shall verify the years of experience for pay purposes as calculated by the

Personnel Department.

Leave Processing—Personnel Function: Most employees should complete a Time Off transaction in Skyward Employee Access and/or AESOP

absence tracking for all absences. Employees who are not setup to report absences electronically, should follow the process as given to them by their supervisor. Unless an employee elects otherwise, the order of use as stated in Board Policy DEC (Local) will be adhered to. Non-exempt staff shall use compensatory time off before any available state or local leave.

All employee absences should be approved by the campus/department administrator once a week at a minimum.

Payroll personnel will verify that all leave transmittals entered into the Payroll system are correct before posting to master file.

A Leave Status Report shall be reviewed by the Director of Finance on a monthly basis. A Leave Status Report will be provided to the campus/department administrator monthly.

Direct Deposit—Payroll Functions:(Payroll) All employees’ payroll wages will be direct deposited by ACH each payday.

Page | 93R e v i s e d 8 / 1 / 2 0 1 7


The Payroll Supervisor will ensure that the bank table within the Skyward system is updated with current information.

Direct Deposit Forms shall be completed by each employee with their current bank/credit union information and shall be filed in the employees’ individual payroll file. Direct Deposit forms must be signed by the employee.

The Payroll Supervisor will review and oversee the preparation and submission of the payroll ACH transmit.

The ACH verification information form shall be attached to ACH file source document.

(Deductions) The Payroll Supervisor will reconcile and verify payroll deductions to be sent via ACH, and will also

send reconciled deduction file via e-mail to the district’s third party ancillary insurance billing department.

A Journal Voucher for the amount of any overages or shortages due to adjustments will be prepared and submitted to the Assistant Director of Finance for approval and posting by the GL Accountant to the general ledger.

Supplemental/Overtime Pay: All Extra Duty / Overtime pay will be paid from a supplemental pay forms submitted by the

department supervisors. Department/Campus administrators will complete and approve the supplemental payment form.

Payment information will include: Employee Name Reason for supplemental pay and amount Budget code Date employee worked Amount to be paid Employees signature & date Campus administrator approval & date

The Payroll Supervisor will review and enter all overtime and supplemental payments. A copy of the supplemental payment form will be filed and the original form will be filed in the

employees’ individual payroll file. Board approved stipends shall be paid based on the approved payroll calendars. The Payroll Supervisor shall ensure that all payrolls (Bi-weekly and Monthly) are processed and

submitted to the depository bank at least 2 days before pay date. The Payroll Supervisor shall input and/or interface (from Skyward Employee Access and/or AESOP)

all transmittals for payroll processing to include – hours worked, supplemental pay, substitute pay, leave used and update employees’ deductions when needed and any comp time earned.

Payroll reports for each payroll processed should be filed for audit purposes to include: Payroll Journal Account Distribution Bank Account Listing Deduction Register Report Check Register Calendar & School Year to Date Reports Workers Comp Reports Gross Pay/FICA Distribution Reports Leave Days Posted Report

Page | 94R e v i s e d 8 / 1 / 2 0 1 7


Report shall be prepared in a PDF format and filed electronically. All reports shall be filed on the Payroll Shared Files folder for access by the Executive Director of

Finance.

Quarterly/Annual Functions: Quarterly 941 Employer Federal Tax Returns shall be reconciled with the 941 Worksheet Report

(Skyward), EFTPS Payment Worksheet and Payroll Excel File Spreadsheet each quarter. The Payroll Supervisor will complete & sign the 941 Quarterly Tax Return after approval by the

Assistant Superintendent for Financial Services. The reconciliation process shall include a 3-way match of the following:

o 941 electronic returno 941 spreadsheet for Calendar Year (input data from Payroll Earning Registers for each pay

date)o 941 Worksheet generated from Skyward

Unemployment Quarterly Reports processed and filed via the Internet. Reconcile and ensure W-2s are processed and sent via the Internet and mailed to employees.

Employer’s copy shall be filed for a period of 5 years.

Journal Vouchers and Employer Tax Payments: A Payroll General Journal Report shall be created after every payroll and a General Journal Voucher

that has been approved by the Payroll Supervisor will be prepared and submitted to the GL Accountant for posting to the general ledger.

Payroll employer taxes will be filed online via the EFTPS at least 1 day before each pay date and a Journal Voucher that has been approved by the Payroll Supervisor will be prepared and submitted to the GL Accountant for posting to the general ledger. A copy of the General Journal Report, the Journal Voucher and the EFTPS will be filed in the 941 Information Folder and the originals will be filed for audit purposes.

All payroll journals created by the Payroll Supervisor shall be approved by the Assistant Director of Finance and/or Director of Finance, and posted to the general ledger by the GL Accountant.

Payroll Deductions: The Payroll Supervisor shall enter the payroll deductions for each employee into the Skyward payroll

system. Reconcile and ensure that all payroll deductions are correct before submission of payroll. Reconcile all payroll deductions to billings and post amounts to Monthly Checklist for Checks. Prepare and submit to the GL Accountant a Check Payment Voucher for deduction payments of

Dental, Life, United Way, Child Support, Professional Dues, Vision, etc. Deduction checks with billings to the appropriate vendor upon receipt of the checks will be mailed

by the Payroll staff.

Updates: Any mass updates to the Skyward Payroll system will be processed and approved by the Payroll

Supervisor, Assistant Director of Finance and Director of Finance to include: Next Year Files – Salary, Years Experience, Beginning/Ending Dates, Payoff Date…. Deductions Distribution

TRS Reporting:Page | 95


The Payroll Supervisor shall prepare and submit all TRS reports via the Internet. Before the 6th of each month, the Payroll Supervisor shall prepare the TexNet form and submit via

TexNet the amount due to TRS and TRS-ActiveCare Health Insurance. The Payroll Supervisor shall approve and submit a TRS general journal to the GL Accountant for

posting to the general ledger. TRS Internet Reporting Checklist will be attached to copies of each report submitted to TRS via the

internet, TRS Member Detail Data Report, TRS 2 Report, TRS 372 Report, TRS 4 Report, TRS 488 Report, TexNet Form, and the Journal Voucher. These reports will be filed for audit purposes.

The Journal Voucher, TexNet Form TRS2 Report, TRS 372 Report, TRS 4 Report and TRS 488 Report will be filed.

TRS Retirement Procedures: The Payroll Supervisor shall meet with the retiring individual to provide guidance as noted below:

The employee should contact the Texas Teacher Retirement System and request a retirement packet. Some forms should be completed by the employee and others by the Payroll Supervisor.

Employees retiring at the end of their work calendar will be subject to payoff dates that are in accordance with normal pay period cycles. The dental, vision and health insurance coverage will lapse at the end of the retirement month.

Purchasing Functions:

Purchase Requisitions Purchase requisition forms may be used at the campus level to provide an individual order

request notification to the campus secretary/bookkeeper. The campus secretary/employee shall enter the requisition into the Skyward requisition system. The procedures for electronic purchase orders should be followed.

Purchase Orders (Electronic System – Skyward) User profiles should be created in the Skyward system, to include clerical, teaching, and

administrative staff, as appropriate. The appropriate restrictions to account codes and functions should be established. Global access and override functions shall be limited to the Assistant Superintendent for Financial Services, Director of Finance and the Assistant Director of Finance.

Approval paths shall be established which will dictate the electronic flow of the purchase order. The Director of Finance shall approve all purchase orders. The Assistant Superintendent for Financial Services and the Assistant Director of Finance are backup approvers.

Assistant Superintendent for Financial Services shall approve all PO’s over $5,000. Any authorized user may create a purchase requisition using their authorized accounts. Any paper

documentation that is related to a purchase requisition should be uploaded into Skyward. Copies of all purchase orders or direct pay documents (including backup documentation) should be

maintained by the campus/department for the entire fiscal year (Sept. 1, YYYY – August 31, YYYY). If a vendor does not exist in the finance system, the Purchasing Specialist should add the vendor

with all appropriate information such as: vendor name, SSN or TIN, address, phone, W-9 information, and 1099 eligibility after receipt of the W-9 Form, CIQ and Felony Conviction Form, SB9 packet (if appropriate) from the campus. [If a W-9 is not submitted with the purchase order, a form should be mailed or faxed to the vendor. After receipt, the vendor tax information should be

Page | 96R e v i s e d 8 / 1 / 2 0 1 7


entered into the vendor database. Payments for services should not be made until the W-9 is received.]

Ensure that item(s) do not exceed bidding and/or quoting thresholds. If quotes were obtained, the quotes should be attached to the purchase order. If bids were obtained, a tabulation sheet should be attached to the purchase order.

All purchase orders that exceed $50,000 individually, or cumulatively must reflect the bid number, purchasing Co-Op contract number, etc. to document that the purchase meets the state purchasing laws.

All purchasing contracts, that exceed $50,000, must be approved by the Board of Trustees. If appropriate, the Assistant Superintendent for Financial Services shall submit an agenda item for the next regularly scheduled meeting to the Superintendent.

The approver may approve the entire requisition, or approve/disapprove line items. The final approval will be the Assistant Superintendent for Financial Services. After the approval of the Purchasing Specialist, Director of Finance, and Assistant Superintendent for

Financial Services, the purchase orders will be printed and distributed to vendors via email, fax or US mail. Mailing of POs shall be the last resort if the other methods are not available.

Copies of the purchase order will be distributed to the schools since they cannot review and track signed purchase orders on-line.

Throughout the fiscal year, on at least a quarterly basis, and ant August 31st the physical outstanding purchase orders should be reconciled with an Outstanding Purchase Order report from the finance system.

The Purchasing Specialist shall print an Aged PO report on at least a quarterly basis. All POs greater than 90 days shall be cleared, as appropriate.

On-line Purchasing: On-line purchasing has been established for various vendors, such as: Office Depot, School

Specialty, Staples, Lakeshore Learning and Child Craft. The pricing is under the most competitive Co-Op program. The campus secretaries, principals, Purchasing Specialist, and Director of Finance are authorized

users of the on-line account. All purchases entered on-line by campus staff should be followed by a purchase order for the

amount of the total purchase. All on-line purchases shall be forwarded to the Purchasing Specialist for electronic approval.

Petty Cash: The general ledger should reflect the amount of petty cash issued to each department and/or

campus at all times. The Assistant Director of Finance shall verify all Petty Cash Reimbursement Reports as noted below:

Expenditures shall not exceed the threshold limits established in the Fiscal Manual. All petty cash vouchers shall have an original, detailed receipt signed by the purchaser An account code shall be recorded on each petty cash voucher All documentation to support the purchase shall be attached to the petty cash voucher The campus or department administrator signature of approval must be on all petty cash

voucher. After verification of the Petty Cash Reimbursement Report, the Assistant Director of Finance shall

approve the reimbursement request. After approval, the campus/department shall enter the check payment transaction in Skyward. The petty cash check shall be issued to the appropriate campus or department administrator.

Page | 97R e v i s e d 8 / 1 / 2 0 1 7


Receiving Functions:

The Accounts Payable Specialist shall review the Skyward receiving system prior to making any payments.

On a quarterly basis, Outstanding Requisition Report may be utilized to monitor orders that have not been received and/or approved for release.

Upon receipt of a package/box from a vendor, the requestor should inspect the package/box for damage. If damages have occurred, the vendor should be promptly notified. All items should be “checked-off” on the receiving report. The vendor shall be promptly notified

of any discrepancies. The quantity of items received shall be entered on the SKYWARD receiving system.

At the end of the month, the Purchasing Specialist shall generate and review an Aged Purchase Order report [over 90 days].

All orders that have been outstanding for more than 90 days should be researched and cancelled, if appropriate, by the requestor. All order cancellations should be relayed to the campus/department and the Accounts Payable Specialist.

Travel Expenditures

Travel Authorization Forms: All staff wishing to travel away from work shall enter a trip request to their immediate

supervisor/budget manager. Campuses and departments shall forward all travel authorization forms to the Financial Services Administrative Assistant. After approval by the Budget Manager and review of the Financial Services Administrative Assistant, the travel authorization forms shall be routed to the appropriate Assistant Superintendent and/or the Superintendent for approval.

Upon approval, all travel authorization forms are routed to the Financial Services Administrative Assistant, to file electronically. Copies are sent to the traveler, secretary, and Assistant Director of Finance. Copies of all documents are saved to the “I” drive for future reference.

Original forms for those travelers receiving credit cards are returned when card is issued to the traveler. All other forms are returned via interoffice mail.

The campus/secretary shall also enter an on-line requisition for all of the requested travel expenses to include: traveler per diems, field trips, lodging, registration fees, airline or other transportation costs.

Requisitions shall be submitted for each of the following, as appropriate: Registrations: Payable to the vendor with supporting document such as conference schedule

that reflects the start/stop dates and agenda outline that indicates if meals are provided as part of the registration cost.

Commercial transportation (flights): Payable to the districts travel credit card. Travelers are responsible for reserving their flights.

Meals payable to the traveler; Lodging payable to Commerce Bank; Rental Cars payable to Enterprise Rental Car; fuel payable to Commerce Bank; student meals payable either to the traveling sponsor or Commerce Bank. A Travel Card shall be issued to the traveler with the approved dollar amount and specific travel dates preload on the card as needed.

Page | 98R e v i s e d 8 / 1 / 2 0 1 7


The Financial Services Administrative Assistant shall match the travel authorization form with the on-line requisition(s) submitted for the various vendors, i.e. traveler, registration fees, entry fees, lodging, etc. and will attain the appropriate assistant superintendent or superintendent approvals as necessary.

The Financial Services Administrative Assistant shall route, for approval, all travel requisitions if the following criteria is met, otherwise the campus/department shall be notified to correct the deficiency. Ensure that all travel authorizations are signed by the traveler and appropriate administrator

(principal/director/budget manager) Ensure that funds are appropriate to the expense Ensure that the travel dates, description of training, and city/location are noted on the travel

requisitions. Ensure that all travel with state and federal grants comply with the TEA guidelines related to

allowable costs (TEA Website: Grant Management Resources). Ensure that all travel expenditures comply with the district’s Travel Guidelines for Employees.

All check advances should be processed through and posted to the finance system. Payments for flights shall be made upon receipt of the travel credit card billing. Payments for registrations shall be made upon receipt of supporting document that reflects the

registration cost. No advance checks should be issued to a traveler more than 15 days prior to their trip (IRS

Regulation). The “paid” copies of travel advances should be filed in a pending alpha file by month until the Travel

Settlement Form is received. All travel advances not settled within 5 business days shall be followed-up with the traveler. If the

traveler does not respond or timely submit the documentation, the travel advance shall be processed through payroll, taxed, and deducted from the employee’s pay. The Assistant Director of Finance shall notify the Director of Finance immediately when the 5 business day deadline has not been met by a traveler.

Travel Settlement Forms: The traveler should complete their travel settlement form within 5 business days after returning

from the business trip. The immediate supervisor should sign the travel settlement form. Campuses and departments should forward all travel settlement forms to the Assistant Director of

Finance for reconciliation. The reconciliation shall include the following: Ensure that the settlement does not include expenditures in excess of the per diem limits Ensure that non-allowable expenditures such as entertainment, alcohol, guest costs, or other

expenditures are not included in the settlement. Violations of the district Travel Guidelines shall be reported immediately to the Director of

Finance. The Assistant Director of Finance shall approve all travel settlements. The travel settlement forms should have all required receipts attached to the form. The settlement funds, if any, should be receipted to the traveler by the respective campus

secretary/employee and submitted to Assistant Director of Finance for deposit. If no funds are due to the traveler or CISD:

the travel settlement shall be attached to the advance check copy the note “completed by ____________” should be written on the advance check copy, and both should be filed in the accounts payable files

Page | 99R e v i s e d 8 / 1 / 2 0 1 7


If funds are due from the traveler: the traveler should submit cash or a check for the entire amount with the settlement form, the funds should be receipted and deposited to the appropriate budget code the travel settlement shall be attached to the advanced check copy the note “completed by ____________” should be written on the advance check copy, and both should be filed in the accounts payable files

If funds are due to the traveler: ensure that funds exist in the designated account(s) the note “completed by____________” should be written on the advance check copy, the settlement check should be processed and forwarded to the traveler after approval through

the normal Accounts Payable procedures. a copy of the travel settlement should be returned to the originator with their settlement check each check disbursement should be filed in the accounts payable files separately

The traveler must submit the Travel Card, if any, with the Travel Settlement Form. The actual receipts shall be submitted with the Travel Card. The Assistant Director of Finance shall reconcile the actual receipts with the monthly billing from the credit card company.

Travel Card Issuance Guidelines: After approval of the travel authorization, a travel card shall be issued by the Financial Services

Department Administrative Assistant to the traveler for the approved dollar amounts as noted below:

The total approved dollars amounts, shall be preloaded on the travel card. The specific travel dates (start and stop) shall be preloaded on the travel card through the bank The traveler shall be required to sign a Travel Card Request form prior to receiving the travel

card

Vendor Maintenance:

All vendors shall be approved for addition to the vendor database in Skyward. The Purchasing Specialist shall verify that all required vendor documents are on file prior to adding the vendor on the vendor database. The required vendor documents include:

W-9 Form (signed and fully completed) The Purchasing Specialist shall add the vendor in the database. The data entry shall include, but

not be limited to: Vendor name (as it appears on the W9 Form) Vendor address under order address. If a different address is provided for remittances, that

address shall be enter, too EIN/SSN (as it appears on the W9 Form) Flags: 1099 Eligible, Bid Eligible, Local Vendor, and Minority Owned (if documentation has been

received from vendor) W9 Date: date the W9 Form was mailed and received Comments: Enter any other related information such as change in vendor name.

Page | 100R e v i s e d 8 / 1 / 2 0 1 7


Additional guidelines due to requirements of SAS 99 – Anti-fraud

Confidentiality Financial Services Department staff handles and/or processes a substantial amount of confidential

information. All staff is strictly prohibited from revealing confidential information to an unauthorized individual. Among the most critical information is documentation related to employee’s health, benefits, financial, family members, or other personal information.

All Financial Services Department staff members must execute a Confidentiality and Use of Information Agreement and submit to the Director of Finance.

Violators will be disciplined, may be terminated and may be reported to the appropriate authorities.

Consequences for Inappropriate Behavior (zero tolerance) Dishonest actions will not be tolerated Violators will be disciplined, may be terminated and may be reported to the appropriate authorities

Notification/Communication of fraudulent activities: We all have a duty to report certain matters such as theft, fraud, and dishonest in the workplace. Actual or suspected fraud should be reported to the Director of Finance. Any and all concerns about potential fraudulent activities should be reported to the Director of

Finance.

Training—Financial Services Staff: Every staff member will be scheduled to attend at least one training and/or conference opportunity

per year. Staff members that have attained TASBO certification status will be afforded an opportunity to

attend at least 20 hours per year (for a total of 60 every 3 years) through an approved CEU provider. Additional training requests should be submitted to the Director of Finance. It is the employee’s

responsibility to request additional training that he/she feels will be beneficial in performing the assigned job tasks.

Records Management & Security of Data All finance records are the property of Carroll ISD and should be maintained in accordance with the

established Records Retention Schedule Skyward system backups should be performed on a regular basis in accordance with established

guidelines No district records and/or data backups shall be destroyed, removed from the district, or shared

with any individuals outside the business department without appropriate authorizations.

Suggestions for Improvement: Suggestions to improve Financial Services operations and/or internal controls are welcome and

encouraged Submit any suggestions to the Director of Finance

Page | 101R e v i s e d 8 / 1 / 2 0 1 7


Acknowledgement of Receipt

Name __________________________

Position ______________________

I hereby acknowledge receipt of the 2017-2018 Carroll ISD Internal Control Procedures. I agree to read the procedures and abide by the processes and procedures defined or referenced in this document.

The information in this procedural manual is subject to change. I understand that changes in district policies may supersede, modify, or eliminate the information summarized in this procedural manual. Changes, if any, may be provided by the Director of Finance through the fiscal year.

________________________________ _________________________Signature Date

Note: Please sign and date and forward it to the Director of Finance.

Page | 102R e v i s e d 8 / 1 / 2 0 1 7


CARROLL ISD PURCHASING PROCEDURESGoal: To ensure a systematic process to review and approve the purchase of goods and services in compliance with federal grants requirements, state law, Board Policy and local procedures. Purchase Order Approval Authority: The Superintendent has delegated the Assistant Superintendent for Financial Services to approve all

purchases that are less than $50,000. The Assistant Superintendent for Financial Services has delegated to the Director of Finance to approve all purchases that are less than $5,000.

The Assistant Superintendent for Finance is responsible for approving any purchases between $5,000 and $50,000.

The Board of Trustees retains the authority to approve all contracts for the purchase of goods or services for any single purchase that exceeds $50,000.

On-Line Requisition System: The district shall use an on-line requisition system for all purchases. The Director of Finance shall create all requisition system users and assign the appropriate account

code(s). The Director of Finance shall create all of the requisition approval paths in accordance with the

district’s Purchasing Flow Chart.

Purchase Requisitions: Requisitions are internal documents and should not be forwarded to a vendor to place an order.

Page | 103R e v i s e d 8 / 1 / 2 0 1 7


All requisitions from grant funds (state/federal) shall comply with the TEA Guidelines for Related Costs and the State & Federal Grants Handbook, including EDGAR requirements.

The requestor shall submit a purchase requisition (request) using the on-line requisition system.o If the vendor the requestor intends to purchase from does not exist in the vendor database,

the requestor shall follow the Adding and/or Renewing Vendors Procedures.o If the account code(s) the requestor intends to purchase with do not have sufficient funds,

the requestors shall follow the Budget Change/Amendment Procedures. The requestor shall attachment documents for requisitions such as order forms, registration forms,

or other special instructions to the requisition when they are created. Any special instructions should be added to the Notes tab. The attachment(s) shall include the system-generated requisition number.

o If the requisition is for travel, follow the Travel Procedures.o If the requisition is for a field trip, Co-Curricular, or Extra-Curricular trip, follow the Student

Travel Procedures.o If the requisition is for the purchase of food and non-food items, follow the Food and Non-

Food Purchase Procedures. The campus principal or department head shall review and approve all requisitions. The Purchasing Specialist shall review all requisitions prior to releasing the requisition for review by

the Director of Finance. o The Purchasing Specialist shall review the pending requisitions, at a minimum, once per day.

The review shall include the following:o Requestor nameo Shipping addresso Vendor nameo Reason - Verify that the reason matches the purchase and is properly spelled outo Reference – Name of person (and room number if classroom teacher) that goods should be

delivered to o Attachment - such as quotes, invoices, registrations, receipts, etc.o Bid Number – Bid, quote, or Co-Op contract number, as appropriate. NOTE. If the requisition

is for goods or services that were competitively procured, a copy of all bid/proposals shall be on file in the purchasing department.

o Catalog number for all items.o Description – Detailed description of item or service (exceptions may include: Web Order,

Order List attached, Contract/Scope of Services attached, etc.o Unit of measureo Unit price – If equipment with a unit cost equal to or over $5,000, the object code must be

66XXo Account code(s) – the account code(s) must match the purchase and location/department

If any deficiencies are noted with a requisition, the Purchasing Specialist shall contact the requestor to resolve the discrepancies.

o If the discrepancies cannot be remedied, the Purchasing Specialist shall deny the requisition will be returned to the requestor.

The Purchasing Specialist shall “approve” all requisitions that meet the required review. The Purchasing Specialist shall notify the Director of Finance if any requisitions are pending final

approval or are time sensitive.

Purchase Orders:

Page | 104R e v i s e d 8 / 1 / 2 0 1 7


Purchase Orders are similar to a “promissory note” in the sense that it conveys to the vendor that if they provide the goods or services, the district promises to promptly pay for the goods or services.

The Assistant Superintendent for Financial Services or Director of Finance shall serve as the final approver of all requisitions less than. Upon approval, the requisition becomes a purchase order and is assigned a system-generated number.

The Purchasing Specialist shall print copies of all purchase orders. o The Purchasing Specialist shall print purchase orders, at a minimum, once per day.

The Purchasing Specialist shall distribute the purchase orders as noted below:o District copy – 1 for Accounts Payable Specialists and the appropriate vendor

The District copy shall be filed for all purchase orders in an alphabetic file pending receipt of the invoice, packing list, and receiving confirmation, all documents will be attached to the voucher payment records.

Petty Cash: Each campus, the Child Nutrition Department, the Transportation Department and the Financial

Services Department are authorized to have a petty cash account. The petty cash accounts shall be in the following amounts:

FUND ORGANIZATION BALANCE TIME PERIODChild Nutrition District Wide $ 4,540.00 8/15/YY - 6/15/YYChild Nutrition Stadium Concessions $ 5,000.00 8/15/YY - 6/15/YYAthletics Dragon Stadium $ 3,000.00 Year RoundAquatics Aquatic Center $ 300.00 Year RoundGeneral Fund Financial Services $ 1,500.00 Year RoundGeneral Fund Transportation $ 250.00 Year RoundGeneral Fund Marketing $ 200.00 Year RoundActivity Accounts Carroll Senior High School $ 200.00 Year RoundActivity Accounts Carroll High School $ 200.00 Year RoundActivity Accounts Carroll Middle School $ 400.00 Year RoundActivity Accounts Dawson Middle School $ 420.00 Year RoundActivity Accounts Carroll Elementary School $ 200.00 Year RoundActivity Accounts Johnson Elementary School $ 200.00 Year RoundActivity Accounts Rockenbaugh Elementary School $ 200.00 Year RoundActivity Accounts Old Union Elementary School $ 200.00 Year RoundActivity Accounts Walnut Grove Elementary School $ 200.00 Year Round

Each transaction shall be supported with an original, detailed receipt and a Petty Cash Voucher. To replenish petty cash accounts, the campus or department secretary/bookkeeper shall prepare a

Petty Cash Reimbursement Form The campus or department secretary/bookkeeper shall ensure that the reimbursement form is

supported by original, detailed receipts and shall verify the charges, add the account code(s), and forward to the campus principal or department head for review and approval.

o Sales tax shall not be reimbursed with petty cash funds. The campus principal or department head shall review and approve all Purchase Transaction Logs.

Page | 105R e v i s e d 8 / 1 / 2 0 1 7


The Assistant Director of Finance shall review all Petty Cash Reimbursement Forms prior to releasing the requisition to Accounts Payable in accordance with Accounts Payable Procedures.

The review shall include the following:o Original, detailed receipt – the reimbursed amount must not include sales taxo Account code(s) for each transaction – the account code(s) must be appropriate for the

purchaseo Approval from the campus principal or department head

If any deficiencies are noted with a Petty Cash Reimbursement Form, the Assistant Director of Finance shall contact the requestor to resolve the discrepancies.

o If the discrepancies cannot be remedied, the Assistant Director of Finance shall return the Petty Cash Reimbursement Form to the requestor.

Procurement Card (PCard): Select professional staff member and paraprofessional staff (campus and department secretaries)

shall be eligible for a PCard. To request a PCard, an employee shall complete an Employee Procurement Card Agreement and

forward to his/her supervisor. The campus principal or department head shall review and approve all PCard requests. The Director of Finance shall review and approve all PCard requests to include the following:

o Credit limit The Purchasing Specialist shall request all new cards from the banking institution. The Purchasing Specialist shall be responsible for the safekeeping of all PCards to include the

issuance and collection of PCards. The PCard holders shall submit all original detailed receipts for purchases within 5 business days of

purchase.o Sales tax charges, if any, shall be collected from the PCard holder, receipted and deposited

to the expenditure account code(s). The campus principal or department head are responsible for review and approval all P-Card

transactions. The Assistant Director of Finance shall review all purchase transactions prior to processing the PCard

account payment. The review shall include the following:

o Original, detailed receipt – the reimbursed amount must not include sales taxo Purchase is in compliance with PCard Program Policies and Procedures.o Account code(s) for each transaction – the account code(s) must be appropriate for the

purchaseo Approval from the campus principal or department head

If any deficiencies are noted within the purchasing transaction documents, the Assistant Director of Finance shall contact the campus or department secretary/bookkeeper to resolve the discrepancies.

o If the discrepancies cannot be remedied, the Assistant Director of Finance put the payment on hold until a resolution can be attained.

The Assistant Director of Finance shall approve all payments that meet the required review and prepare for payment in accordance with the Accounts Payable Procedures.

Travel Credit Cards

Most Travel Credit cards are issued by trip.

Page | 106R e v i s e d 8 / 1 / 2 0 1 7


Some Travel Credit cards are issued to specific administrators on a permanent basis. After all approvals have been received by the district travel coordinator, they will have a travel credit

card issued for the specific individual and trip. The employee that the travel credit card is issued to must pick up the card in person before their trip

and comply with all travel policies and procedures. The travel credit card shall be returned within 5 business days after the trip to the Assistant Director

of Finance. The Assistant Director of Finance will reconcile the original detailed receipts with the original travel request form and PO, in order to verify that all policies and procedures have been followed.

Credit Card Processing

On a weekly basis the credit card statements are presented for automatic payment. Commerce Bank closes each statement on Tuesday, and drafts the funds from the CISD Independent

Bank Electronic Payments Outgoing Account The Assistant Director of Finance prints the statement, and transfers funds to cover the automatic

payment. The Assistant Director of Finance will pull the statement each week and reconcile the statement

with district records. After each credit card statement is reconciled, the Assistant Director of Finance will review and

forward to Accounts Payable to issue payment with in Skyward, which will update all accounts within the system.

Page | 107R e v i s e d 8 / 1 / 2 0 1 7


CARROLL ISD TRAVEL PROCEDURESTravel Guidelines Overview:School Board Policy DEE Local states: An employee shall be reimbursed for reasonable, allowable expenses incurred in carrying out District business only with the prior approval of the employee’s immediate supervisor. Reimbursement for authorized travel shall be in accordance with legal requirements. Accounting records shall accurately reflect that no state or federal funds were used to reimburse travel expenses beyond those authorized for state employees. For any authorized expense incurred, excluding meals, the employee shall submit a statement, with receipts to the extent feasible, documenting actual expenses and in accordance with administrative procedures. Expenses for meals associated with authorized travel not related to a state or federal grant shall be reimbursed at the prevailing District rate in accordance with CISD administrative regulations or at the current General Services Administration (GSA) rates of per diem for out of state travel. An employee may also submit actual receipts for meals; however, in no instance shall the actual reimbursement exceed the prevailing GSA per diem rate.

Note: Travel expenses incurred due to the fault of a traveler, except for extenuating circumstances, such as late registration, cancelled flight, etc. are not considered to be reasonable or necessary; therefore, all such expenses shall be paid or reimbursed by the traveler.

All travel expenses shall comply with federal, state and local guidelines. The District shall apply the same travel guidelines and rates for all travel expenses regardless of funding sources, except for the following:

Tips for meals – shall be allowed only with local funds (Fund 199), not to exceed 15% of the meal expense. (exceptions may be allowed for large group tips that are required by the restaurant).

Excess lodging above the GSA schedule, as applicable only with local funds (Fund 199)

Federal guidelines (IRS): All travel expenses shall be paid under an Accountable Plan: 1) travel must have a business

connection; 2) the traveler shall account for all expenses; 3) excess advances, if any, shall be reimbursed to the district; and 4) meal expenses shall be in conjunction with overnight travel only.

Local funds may be used for non-overnight travel meal reimbursement for approved athletic scouting trips only. These funds will be paid through the normal payroll process so that all applicable taxes may be assessed.

The meal expenses for the day of departure and return shall be adjusted based on the time of departure and return as noted in the District travel guidelines.

Travel advances will not be provided to a traveler more than 15 days prior to the travel event.

Federal Guidelines (EDGAR): All travel expenses paid with federal grant funds (typically funds 2XX) shall meet the new EDGAR

requirements (200.474) such as: 1) all travel costs must be reasonable and necessary; 2) all travel costs must be consistent with the district’s travel policy; 3) all travel costs must be directly related to the grant award; and 4) all travel costs must meet the obligation of expenses rules.

In addition, all federally-funded travel expenses must meet the TEA’s Current Travel & Mileage Reimbursement Rates (as published in the most recent TEA Correspondence).

Page | 108R e v i s e d 8 / 1 / 2 0 1 7


All travel using Federal funds must comply with GSA rates.

State Guidelines (TEA): All mileage, lodging, and meal reimbursement rates published by the Texas Comptroller of

Public Accounts apply to all grants (federal and state, typically funds 2XX, 3XX and 4XX) funded by TEA for individuals on travel status. Refer to GSA rates for the current fiscal year at: https://fmx.cpa.state.tx.us/fm/travel/travelrates.php

All travel expenses paid with federal and state grant funds shall meet the allowable travel expenses as specified in the TexTravel Guidelines, subject to limits imposed by District travel guidelines.

Local District Guidelines:The local District guidelines shall apply to all travel expenses regardless of funding source for in-state and out-of-state travel. All anticipated travel costs shall be submitted on a Travel Authorization Form, approved by the immediate supervisor and appropriate Assistant Superintendent. All anticipated travel costs shall be encumbered to the appropriate budget account code(s) before any travel-related costs are incurred by the district or traveler. Purchase Orders must be entered to encumber these funds.Travel Rates:The mileage, lodging, and meal reimbursement rates published by the comptroller apply to all travel reimbursement rates. The link below to the Domestic Maximum Per Diem Rates should be used to determine the appropriate rates for in-state and out-of-state travel: http://www.gsa.gov/portal/category/21287

Note: General fund accounts shall be used to pay meal and lodging costs in excess of the Domestic Maximum Per Diem Rates. Carroll ISD does not pay for any meals for day trips, unless the traveler is accompanying students. A day trip is defined as a trip that does not require an overnight stay.

Fiscal 2018

EmployeesIn-State or Out-of-State Meals

and LodgingRefer to the GSA’s federal Domestic Maximum Per Diem Rates, (most recent issuance).

If the city is not listed, but the county is listed, use the rate of the county.For areas not listed (city or county), the rates are:

Lodging In-State: up to $85, or GSA if approved by the Superintendent

Page | 109R e v i s e d 8 / 1 / 2 0 1 7


http://www.gsa.gov/perdiem

http://www.gsa.gov/portal/category/21287

https://fmx.cpa.state.tx.us/fm/travel/travelrates.php

Lodging Out-of-State: up to $85, or GSA if approved by the Superintendent

Meals In-State/Out-of-State: up to $36 per day in-state, GSA rates are used for out-of-state.

In-State or Out-of-State Non-Overnight Meals Not to exceed $36 (not allowable expenses for the District)

Automobile Mileage Refer to the Texas Comptroller’s website for the most up to date rate. (updated by the state twice each year)

Note: Excerpt from Texas Comptroller website: https://fmx.cpa.state.tx.us/fm/travel/travelrates.phpDistrict Allowable Travel Expenses:Meals

Full Meal Per Diems – If the dates of travel are all full days and no meals are provided by the event, indicate the number of days for meals on the Travel Authorization form. The total number of meals advanced will be based on whether meals are provided by the event and the time of departure and/or return.

Adjusted Meal Per Diems: o Adjust the requested amount for meals if the conference/workshop will include any

meals. If meals (except continental breakfast and receptions) are provided as part of the event, reductions should be made.

o The meal per diem must be based on time of departure and return.

Carroll ISD Meal Calculation:1) Meal allowance for a full day is a maximum of $36.00.

Student Meals: Attach a list of students to support the number of meals requested for co-curricular or extra-curricular events, if applicable. Refer to the district reimbursement rates for in-state and out-of-state travel for students. A spreadsheet showing student signature and amount distributed for the student’s meals must be submitted with the Travel Settlement form. Current rates: $10 per meal per day.

A check will be issued to the traveler within 2-weeks of the travel event for all staff and student meal per diems, unless a district issued credit card is being used. All of the required documentation shall be submitted to the Financial Services Department in accordance with the Financial Services Department deadlines.

The employee shall complete a Travel Settlement after the travel event and shall certify the “actual costs”. Employees who are traveling using local funds (non-Grant) are not required to submit receipts for their meal expenses, but will be required to validate the costs with the student per diem spreadsheet. Employees traveling using grant funds must provide detailed receipts for all meals. If the actual costs are less than the advanced per diem, the traveler must reimburse the unspent funds to the district within 5 business days of the travel event.

Lodging Lodging costs shall be allowable for travel events that require an overnight stay away from DFW

Metroplex; defined as being located anywhere within the following counties.o Dallaso Dentono Ellis

Page | 110R e v i s e d 8 / 1 / 2 0 1 7


https://fmx.cpa.state.tx.us/fm/travel/travelrates.php

o Hoodo Hunto Johnsono Kaufmano Parkero Rockwallo Somervello Tarranto Wise

The maximum nights of lodging shall be based on the start and end times of the travel event and the distance of the travel location. Lodging costs that exceed the required minimum shall not be deemed necessary or allowable travel costs.

If the start time of the event allows the traveler to leave home by 7:00 am and still be able to be in attendance at the event at the start time; then the traveler should plan on leaving the day of the event. (i.e. not drive down the night before and stay in a hotel). An exception may be considered if the event is for students and it would not be feasible for them to arrive and prepare for the event in the same day.

The traveler shall estimate the lodging expense per night (including all taxes, surcharges, etc.). A conference or event hotel shall be the first priority to minimize transportation costs at the event city.

The GSA per diem rates for lodging shall be used to determine the maximum amount that may be charged to a state or federal grant. The maximum lodging rate, for state and federal grants, shall be for the city of travel and the month of travel based on the GSA website. A copy of the lodging rates for the date(s) of travel shall be attached to the Travel Authorization Form for audit purposes.

A travel card shall be issued to the traveler for the approved, estimated lodging expense as reflected on the Travel Authorization form.

Lodging costs shall be paid with a district-issued credit card (Commerce Bank VISA) on site at the time of arrival and/or departure based on the hotel’s charging policy. Travelers shall not pay the hotel expense with personal funds and seek reimbursement after-the-fact unless some of the travel costs are for personal travel days. Under this scenario, the traveler must ensure that only district-authorized travel costs are paid with the district credit card.

The traveler may, at his/her request, stay with a family member or friend instead of at a hotel. If the traveler selects this option, the traveler shall not receive any payment in lieu of lodging costs.

The traveler shall present a Hotel Occupancy Tax Exemption Certificate to a Texas hotel. If the traveler fails to present the certificate, the traveler shall reimburse the district for the unallowable tax expense. The Hotel Occupancy Certificate can be found on the district’s Financial Services Department Webpage and the State Comptroller’s Website. The hotel occupancy tax exemption does not apply to out-of-state travel.

The traveler shall present a Sales Tax Exemption Certificate to a Texas hotel for parking costs. If the traveler fails to present the certificate, the traveler shall reimburse the district for the unallowable tax expense. The Sales Tax Exemption Certificate can be found on the district’s Financial Services Department Webpage and the State Comptroller’s Website. The sales tax exemption does not apply to out-of-state travel.

When at least two (2) travelers (district employees) are traveling to the same event, they may share the lodging and each receive the maximum lodging rate on the GSA schedule. Each

Page | 111R e v i s e d 8 / 1 / 2 0 1 7


traveler shall submit a travel request for their portion of the lodging costs. District employees shall not be required to share a room with another employee, but may be encouraged to share a room to minimize the lodging costs.

When a traveler shares lodging with a non-district employee or district employee not in travel status, the maximum lodging costs shall be the appropriate GSA schedule rate for single occupancy.

Internet charges at a lodging facility shall be allowable only for Cabinet members to support email, Skyward or other work-related access. Internet charges for other staff members shall be subject to pre-approval on the Travel Authorization on a case-by-case basis.

Lodging costs such as movies, gym facility, spa or other non-essential costs are not allowable for reimbursement or payment with any district funds.

Lodging tips may be paid at the traveler’s discretion, but will not be allowable travel costs for reimbursement or payment with any district funds.

A detailed lodging receipt must be submitted by the traveler with the Travel Authorization Form within 5 business days after the travel event.

Transportation – Flights Flight costs shall be allowable for travel events that require travel away from the traveler’s

home (typically the DFW Metroplex as defined above). The departure and return dates of the flight shall be based on the start and end times of the

travel event and the distance of the travel location. The actual cost of commercial air transportation (lowest coach fare) to accommodate the

required travel dates of the travel event shall be allowable costs. Travelers should travel to their destination location by the most economical means, i.e. either

flight or mileage; however, travelers may opt to travel to their event destination via district/personal vehicle in lieu of flying to the event for medical or personal comfort reasons. If the traveler opts to travel to an out-of-state destination, the costs/reimbursement for transportation shall be limited to the lesser of the mileage or estimated flight cost.

All flights shall be booked by the traveler. For all flights luggage charges, if any, shall be limited the fees for two (2) bags, up to 50 pounds

per bag. A rental car at the event location shall be allowable if it is the most economical method to

access the event location. All flight costs associated with deviations from the required travel plans, such as pre or post

personal days shall be paid by the traveler. For example, if the required travel dates are Sunday through Wednesday, but the traveler opts to depart on Friday to spend personal days at the travel destination, the additional cost, if any, to fly on Friday shall be paid by the traveler.

Transportation – Mileage Mileage reimbursements shall be allowable for travel events that require travel away from the

traveler’s home campus. Travelers may use a district-owned vehicle as the preferred method of transportation. A request

for a vehicle shall be submitted to the Transportation Department. The driver shall be listed on the Authorized Drivers of District-Owned Vehicles. If a district-owned vehicle is not available for the travel event, the traveler shall be authorized to use their personal vehicle or request a flight, as appropriate.

If a traveler requests mileage instead of flying to a destination; the lesser of the two amounts will be paid. The most economical option will be the amount reimbursed.

Page | 112R e v i s e d 8 / 1 / 2 0 1 7


Travelers who opt to drive their personal vehicle instead of a district-owned vehicle, shall be reimbursed at the current mileage rate established by the Texas Comptroller.

Travelers shall be required to submit fuel receipts, if any, for travel in a district-owned vehicle. Travelers shall not be required to submit any fuel receipts for travel in a personal vehicle.

The District has chosen the Google Maps as the mapping system to document mileage reimbursements. A printout with the mileage from the point of origin [home campus - district address] to the point of destination shall be printed and attached to the Travel Authorization form.

When four or fewer employees travel on the same itinerary, only one may be reimbursed for mileage. When more than four employees travel on the same itinerary, only one out of every four may be reimbursed for mileage. Exceptions may be considered and approved by first the budget manager and then the appropriate Assistant Superintendent.

Transportation – Rental Car Rental car costs shall be allowable for travel events that require travel away from the traveler’s

home (typically the DFW Metroplex as defined above) via a flight if use of the rental car is the most economical mode of transportation.

Rental car costs will be billed to the District by Enterprise Rental Cars. [Note: The district auto insurance policy includes liability coverage for hired autos such as rental cars up to the policy limits.]

Charges for liability insurance supplement, personal accident insurance, safe trip insurance or personal effects insurance are not allowable costs.

A travel card shall be issued to the traveler for the approved, estimated rental car expense as reflected on the Travel Request form. (Billed directly to CISD).

Rental car costs shall be paid with a district-issued credit card (travel card or Amex) on site at the time of arrival and/or departure based on the rental car company’s charging policy. Travelers shall not pay the rental car expense with personal funds and seek reimbursement after-the-fact unless some of the travel costs are for personal travel days. Under this scenario, the traveler must ensure that only district-authorized travel costs are paid with the district credit card.

Travelers shall be required to submit fuel receipts, if any, for travel in a rental car. Rental car costs associated with deviations from the required travel plans, such as pre or post

personal days shall be paid by the traveler. For example, if the required travel dates are Sunday through Wednesday, but the traveler opts to depart on Friday to spend personal days at the travel destination, the additional cost, if any, for the additional days (Friday & Saturday) shall be paid by the traveler.

Charges for additional drivers may only be reimbursed if incurred for a business reason such as both drivers are district employees on travel status.

Detailed rental car and fuel receipts must be submitted by the traveler with the Travel Request Form, Settlement section, within 5 business days after the travel event.

Transportation – Parking Charges Parking charges shall be allowable for all travel events within Tarrant County, in-state and out-

of-state, as appropriate, if the traveler is traveling in a rental car, district-owned vehicle, or personal car while on travel status.

Parking at the airport at the traveler’s home location shall be allowable, as appropriate, for all required travel dates. Additional parking days, at the traveler’s option due to pre or post travel days shall not be allowable costs with district funds.

Page | 113R e v i s e d 8 / 1 / 2 0 1 7


Parking receipts must be submitted by the traveler with the Travel Request Form, Settlement section within 5 business days after the travel event.

Transportation – Toll Charges Toll charges shall be allowable for all in-state travel events, as applicable, if the traveler is

traveling in a rental car, district-owned vehicle, or personal car while on travel status. Toll receipts, as appropriate, must be submitted by the traveler with the Travel Settlement Form

within 5 business days after the travel event. To be reimbursed for a toll charge incurred while in a personal vehicle, the employee shall provide a copy of their bill as proof of the charge. Toll charges while in a district-owned vehicle are forwarded to the district by the toll authority.

Transportation – Taxi, Shuttle, etc. Taxi and shuttle costs shall be allowable for all in-state and out-of-state travel events, as

applicable, if the traveler is on travel status. Taxi and shuttle tips may be paid at the traveler’s discretion, up to a maximum of 15%.

Registration Fees Registration fees for a conference, workshop, or other training event as supported by a

registration form are allowable costs. Fee-based optional events such as a speaker or awards luncheon shall be approved on a case-by-case basis if the event fee is reasonable and the traveler would derive a work-related benefit from attending the event. Fee-based optional events such as socials, excursions, tours, or other purely entertainment events are not allowable costs.

The authorized travel expenses shall be supported by the registration form and Schedule of Events. The documentation shall include the start and end dates of the event, event location and registration fee.

A copy of the registration form and Schedule of Events shall be submitted with the Travel Authorization Form.

District Non-Allowable Travel Expenses: Alcoholic drinks or beverages Entertainment expenses, such as in-room movies, fee-based hotel amenities such as gyms, spas,

etc. Expenses for spouses or other non-district employees Expenses due to the traveler’s failure to cancel a registration or travel arrangements (except for

extenuating circumstances) Hotel Internet charges (unless expense is work-related and pre-approved on travel

authorization) Non-substantiated or fraudulent travel reimbursement requests shall be non-allowable travel

expenses. Travelers who submit fraudulent travel reimbursement requests shall be subject to disciplinary action, up to and including termination of employment.

Page | 114R e v i s e d 8 / 1 / 2 0 1 7


CARROLL ISD VENDOR PROCEDURESGoal: To ensure a systematic process of adding and renewing vendors on the finance database. The process is designed to meet local, state, and federal guidelines related to vendor relations and procurement by a school district.

New Vendor Request New vendors are added to the approved vendor list per the following requirements:

o Carroll ISD bid submission with all required forms according to guidelines found on Carroll ISD website, Financial Services District Fiscal Manual – 902.51 General Procurement Standards

o Bid award another ISD with an agreement with an EPCNT Inter-Local Agreement Clauseo Contract Award with Texas Purchasing Cooperativeo Sole Source Agreement according to specific guidelines (District Fiscal Manual – General

Procurement Standards – Noncompetitive Proposal Procedures)o One time purchases that are considered micro or small.

If any vendor will perform services on Carroll ISD property, the vendor must provide the Certificate of Insurance (with Carroll ISD as additional insured) prior to the start of any work and only after a purchase order has been approved by the final approving authority.

If all of the above requirements have been met, the vendor will be added to the approved vendor list by the Purchasing Specialist after final approval by the Finance Director.

Vendor Database Management The Purchasing Specialist shall create a complete vendor record, including but not limited to the

following:o Vendor legal name and DBA, if applicableo Mailing addresso Remit to address, if applicableo Tax Identification Number (TIN) or Social Security Numbero W-9o Company phone numbers; voice and faxo Company email

Prior to adding a new vendor, the Purchasing Specialist shall verify if the vendor does not exist in the vendor database in an active or inactive status.

o If the vendor does exist, and the vendor identification information is identical, the inactive vendor may be reactivated.

The Purchasing Specialist shall make changes to the vendor database upon receipt from a vendor of a change in address, phone number, email, etc.

The Purchasing Specialist shall seek approval from the Director of Finance prior to adding a new vendor, if the vendor notifies the district of a change of their company name, tax identification number, etc.

At the end of each calendar year, the Purchasing Specialist shall review vendor activity to determine which vendors, if any, to inactivate.

Vendor Number Tracking The District shall use the auto numbering feature in the finance system. At no time, shall a

vendor number be reused as this will create data quality issues for historical finance files.

Page | 115R e v i s e d 8 / 1 / 2 0 1 7


Page | 116R e v i s e d 8 / 1 / 2 0 1 7


POLICIESAll policies may be found at the following link:

http://pol.tasb.org/Home/Index/1113

Page | 117R e v i s e d 8 / 1 / 2 0 1 7


http://pol.tasb.org/Home/Index/1113

Documents

General Information - Web viewGeneral ledger entries shall be made on an ... the District shall electronically submit a PDF version of the ... inventory, and dispose of all