Policies Manual

7/24/2019 Policies Manual

1/23

FISCALPOLICIES AND PROCEDURES

Original Date_______________

These Policies and Procedures may be revised, subject to Board approval.


2/23

TABLE OF CONTENTS

(Summary)

Page #

1. !" T$P%S & B!'%T T%'*+%S -

. /+T * *!"TS 0

-. S "" P*%S " P+*%!+%S

() P$+* 2

(B) /%3 4+T"' 5

() /%3 S'""' 6

() P%TT$ S/ 17

(%) P!+/S%8+%9B!+S%9%"T +%:!%ST 11

()S/ +%%PTS 1

(') *!"TS +%%;B% 1-

(/)


3/23

FUND TYPES AND BUDGET CATEGORIES

TYPE OF FUNDS

BUDGET CATEGORIES

P%+S*""% P

+"'% B%"%TS

T+;% T

%:!P9%"T %

S!PP%S S

*"S!T"TS

*"ST+!T*" *"

*T/%+ *

CHART OF ACCOUNTS


4/23

Account Type


5/23

(A)PAYROLL POLICIES AND PROCEDURES

1. Pay Periods are every tCo CeeDs. ll pay checDs Eor tCoCeeD pay periods Cillbe distributed Cithin Eive CorDing days aEter the last CorDing day oE the payperiod. PaychecDs are directly deposited into individual employee checDing or

savings accounts.

. 'eneral PoliciesF

a. ll employees oE @@@@@@ are reGuired to submit a time sheet, Chichmust be received by the *EEice oordinator, by 9onday at 17 .9.EolloCing the end oE the pay period.

b. ll additions or changes in payroll must be done on the H%mployee ata

ormI, signed by the employee and submitted to the %Jecutive irectorEor signature and Eiling in the personnel Eile. The employee must sign Eorall changes. This Eorm is used Eor all individualiKed changes to anemployeeLs status including salary or Cage, job title, CorDing status,address, name or Eringe beneEits.

c. "o advances on salaries or loans to employees Cill be made.iscrepancies Cill be resolved using the regular employee grievanceprocedure as described in @@@@@@Ls personnel policies and procedures.

d. Payment to all employees Cill be based on the approved time sheets.

e. Payroll checDs Cill be direct deposited to employees. hecD stubs Cill beavailable Cithin ? (seven) CorDing days. %mployeeLs checDs Cill not begiven to anyone eJcept the employee, unless a Critten consent has beensent to the %Jecutive irector in advance oE the payroll. "oteF (The%Jecutive irector cannot accept verbal permission to distribute anemployeeLs paychecD to another party).

E. neC employee Cill not be put on payroll Cithout the %mployee ataorm signed by the %Jecutive irector and a 40 orm and an 6 orm.

g. ll payroll Cill be done on a computeriKed system. urrently, @@@@@@payroll is done by @@@@@@@@@ Payroll Service.


6/23

-. ProceduresF

a. %ach employee Cill complete and submit a signed individual time sheetshoCing hours CorDed, sicD time, vacation time and holiday time taDen.

b. %ach supervisor Cill revieC Eor accuracy and sign time sheets. ll timesheets are to be sent to the %Jecutive irector Eor approval and signature.

c. E an employee has not yet enrolled Eor direct deposit, the payroll checDCill be distributed to the employee normally, no earlier than 0 P.9. the EiEth(=T/) CorDday EolloCing the close oE the pay period.

d. Payroll deductions Cill be made Eor ...., ederal and State ncomeTaJes, applicable health beneEits and any other amounts reGuired byState or ederal laC. These accumulated deductions Cill be submitted tothe proper entity on or beEore their due date.

e. n accounting oE deductions Cill be given to the employee as part oE thepayroll documentation. StaEE are instructed to veriEy that the deductionsare correct and maintain their pay stubs.


7/23

(B)CHECK RITING POLICIES AND PROCEDURES

1. *nce a CeeD, generally on Thursdays, checDs Cill be prepared by the *EEiceoordinator. ll ccount Payables are Dept in the Hccount PayableI Eolderlocated in the HolloCupI Eolder, in the Eront oE the top draCer oE the tCodraCerEile cabinet neJt to the *EEice oordinatorLs desD. This Hccount PayableI Eile

Cill consists oE all outstanding payables, such asF

a. +egular monthly bills, i.e. Telephone bill, %lectric bill, etc.

b. ll eJpenses incurred by staEE, that the %Jecutive irector has approved.

c. +eceipts Eor eJpenses that @@@@@@ is responsible Eor paying Chen aninvoice arrives

. Eter the checDs have been signed and returned to the *EEice oordinator, theyCill be mailed to the vendors and8or given to the staEE member that incurred theeJpense.

-. The checD stubs and invoice receipts Cill be Eiled as noted in Section 9 oE thisPolicies and Procedures document.

0. %mergency checDs may be prepared by hand iE authoriKed by the %Jecutiveirector.


8/23

(C)CHECK SIGNING POLICIES AND PROCEDURES

1. %mployeeLs responsible Eor the preparation oE checDs Cill not have the authorityto sign checDs. n the event oE an emergency, the %Jecutive irector canprepare and sign the checD aEter getting verbal approval Erom the President orTreasurer oE the Board.

. ll checDs Cill be completed via :uicDBooDs on the computer.

-. ll checDs over M1,777.77 must have tCo () signatures, Cith the eJception oEthe monthly rent.

0. The President, ;icePresident, Secretary or Treasurer oE the Board oE irectorsand the %Jecutive irector shall be authoriKed to sign all checDs.


9/23

(D)PETTY CASH FUNDPOLICIES AND PROCEDURES

1. ll Petty ash is to be maintained by the *EEice oordinator, in a secure place.

. The amount to be distributed is submitted on a HPetty ash +eGuestI Eorm. Theindividual accepting cash must present a receipt Eor the cash reGuest Cithin Eive

CorDing days, Chich Cill then be attached to the Petty ash Eorm.

-. HPetty ash edgerI is to be maintained by the *EEice oordinator to tracD alleJpenditures Erom the Petty ash Eund. This ledger Cill includeF

a. +eceipt # (9anually Crite numbers on ledger and on receipt)b. atec. mount +eGuestedd. StaEE nitials

e. tem8+easonE. lass8ccount (ccounting purposes only)g. +eceipt mounth. Balance oE Petty ash

0. 4hen the Eund needs replenished, the *EEice oordinator must submit to the%Jecutive irector a completed Purchase8hecD +eGuest Eorm Cith the HPettyash edgerI and all receipts Eor all eJpenditures.

=. "o other monies may be miJed Cith the Petty ash Eund.

2. "o personal checDs are to be cashed Erom the Petty ash Eund.

?. !nder no circumstances shall the Petty ash Eund be used to circumvent theestablished disbursement policies.

5. Petty cash in the amount oE M=.77 Cill be held in the oEEice.

6. +econciliation and replenishment oE the Petty ash und Cill be done as

needed to reimburse Eor eJpenditures by the *EEice oordinator.


10/23

(E)PURCHASE!CHECK RE"UEST POLICIES AND PROCEDURES

1. 4hen there is a desire to purchase an item, a Purchase8hecD +eGuest Eorm isto be completed and EorCarded to the %Jecutive irector Eor approval. (llbidding procedures that may be reGuired by contract, laC or regulation, shall beEolloCed, Chen appropriate, prior to the ordering oE any item.)

. Purchase8hecD +eGuest Eorm is needed to purchase any nonrecurring item.%Jamples oE nonrecurring items are oEEice supplies, eGuipment, Eurniture,program supplies, etc. %Jamples oE recurring items not needing a purchaseorder are rent, utilities, telephone, etc.

-. The Purchase8hecD +eGuest Eorm is a onepage Eorm that can be copied Eromthe 9aster orms Binder.

0. 9ethod Eor staEE to Eill out a Purchase8hecD +eGuest EormFa. %9P*$%% "9% 93"' +%:!%ST " T%b. %S+PT*" * T%9(S) B%"' +%:!%ST% & +%S*"c. P!+/S%8+%:!%ST 9*!"Td. T% "%%%e. ;%"*+ "9%E. ;%"*+ +%SSg. The bottom section oE the Purchase8hecD +eGuest Eorm is to be Eilled out

by the *EEice oordinator accordingly.

=. Purchase8hecD +eGuests are then EorCarded to the *EEice oordinator EorrevieC. The *EEice oordinator then Cill checD the budgets and speciEic lineitems to be sure that Eunds are available Eor the purchase.

2. ll nonrecurring payables must have a Purchase8hecD +eGuest, Petty ash+eGuest, %Jpense +eport or invoice Erom a vendor in place prior to checDsbeing generated.

?. The %Jecutive irector then signs checDs. hecDs over M1777.77 must havetCo signaturesF %Jecutive irector and one Board 9ember or tCo Board9embers.

5. The Purchase8hecD +eGuest Eorm Cill be Eiled in a olloCup Eile, by the *EEiceoordinator until the item is received.


11/23

(F)CASH RECEIPTS POLICIES AND PROCEDURES

1. 4hen a checD is received Erom a Eunding source it is recorded on thechecDbooD register in :uicDBooDs by the *EEice oordinator, then it is depositedinto the appropriate checDing account by the %Jecutive irector.

ll checDs Cill be deposited on the same day as received, Chenever possible.

. t the end oE the month, any service charges Eor the accounts are added intothe checDbooD register in :uicDBooDs as a credit and any interest accrued isadded as a debit.

-. ny checD stubs and8or any inEormation attached to checDs received isattached to the deposit receipt and Eiled chronologically (most recent date ontop) in the ccounts +eceivable8eposits Eile located in the *EEice oordinatorstCo draCer Eile cabinet Cith ccounts Payable Eiles.


12/23

(G)ACCOUNTS RECEI#ABLE POLICIES AND PROCEDURES

1. 4hen money8checDs are received Erom Eunding sources, they Cill Eirst belogged into the :uicDBooDs hecD +egister as a deposit and the *EEiceoordinator Cill determine the type oE Eunding and enter that into the descriptionCithin the register.

. ll transactions in the :uicDBooDs +egister Cill have a brieE eJplanation oEChere the deposit came Erom, so that it is easily identiEiable.

-. The receipt or checD stub Cill be Eiled in the ccounts receivable Eile in order oEdate received.


13/23

(H)FI$ED ASSETS POLICIES AND PROCEDURES

) Property, Plant and %Guipment

1. Property, Plant and %Guipment are purchases oE items that are capital innature, i.e. a major eJpenditure (M-77.77 or more) on an item Cith a useEulliEe oE more than one year. %Jamples are computers, Eurniture, copiers, etc.

. The procedures Eor recording property, plant and eGuipment are as EolloCsF

a. ll purchases are recorded in a EiJed asset account code that designatesChere the money originated (Chich contract, iE any is Eunding thiseJpenditure). The description oE the code includes both the contractname and year.

b. The property, plant and eGuipment schedule is updated annually Eorcapital additions.

) ccumulated epreciationF ny assets over M-77.77 are being depreciated ona Guarterly basis by our ertiEied Public ccountant.


14/23

(I)BIDDING AND E"UAL OPPORTUNITY

POLICIES AND PROCEDURES

) Bidding PolicyF @@@@@@ Cill comply Cith all bidding reGuirements oE relevantEunding sources, Eor items and services purchased Cith money Erom thoseEunding sources. Purchases not governed by a Eunding sources regulation Cillbe at management discretion, but subject to justiEication.

1. Purchases Eor eGuipment or services valued over M-,777 Cill be bid.%Jceptions are made Eor eGuipment that is closely related to a successEul bidin an earlier bidding process, such as parts oE additional purchases oE asimilar maDe and model or upgrades oE eJisting eGuipment Cithin a servicepacDage.

. Bids Cith item and service speciEications Cill be sent to three or more

vendors. hoice oE vendor to receive the bid Cill be at the discretion oEmanagement. Bids Cill include a date Eor Einal response. The response datecan be eJtended at the discretion oE management in the event that threebids are not received.

-. Purchases Eor eGuipment or services valued at M1,=71 to M,666 Cill havetCo bids sent out.

0. Purchases Eor eGuipment or services valued at M1,=77 and beloC are notbound by a bidding process, but are subject to justiEication and eJclusion oEconElicts oE interest.

=. Bids are revieCed by the %Jecutive irector. Selection oE a Cinning bid ismade based upon Eactors related to price, Carrantee, service Guality, tradeindiscounts, service reputation and timeliness oE delivery. The %Jecutiveirector may modiEy the bid speciEications and rebid the services oreGuipment at his8her discretion.

2. Purchases Eor services and eGuipment valued over M1777.77 reGuire prior

approval by the Board or %Jecutive ommittee, unless in an approvedbudget.


15/23

) %Gual *pportunity PolicyF @@@@@@ does not discriminate in employmentopportunities or practices on the basis oE race, color, religion, seJ, nationalorigin, age, disability or any other characteristic protected by laC.

1. @@@@@@ Cill not use subcontractors or vendors Cho engage or Cho havebeen Eound by government agency or court to have engaged in

discrimination against classes oE people protected by ederal laC.

. @@@@@@ Cill asD subcontractors to attest to their record oE nondiscrimination.

-. @@@@@@ Cill not conduct business Cith vendors that have a record oEdiscrimination and Cill cancel vendor relationships Chen a record oEdiscrimination is DnoCn.

0. @@@@@@ Cill not contract Cith subcontractors or vendors that have beendebarred.

=. @@@@@@ Cill not conduct business Cith vendors or subcontractors that areDnoCn to be delinGuent in their taJes.

2. @@@@@@ Cill asD subcontractors to attest to their Eormal record oE nondelinGuency in taJes.

?. @@@@@@ considers a HpreEerred vendorI as one Cho complies Cith the oris CorDing toCard compliance. @@@@@@ Cill give priority to preEerred vendors,

Chen practical.


16/23

(%)GRANT PAY&ENT RE"UESTS POLICIES AND PROCEDURES

1. valid S1166, irect eposit orm must be on Eile Cith the !.S.epartment oE %ducation shoCing establishment oE the banD account.

. *nly the %Jecutive irector or President oE the Board may complete grant

payments.a. Primary

%Jecutive irector Cill act as primary raC oCn Eacilitatorb. Secondary

President Cill Eacilitate raC oCn in the absence oE an %Jecutiveirector

Treasurer Cill sign oEE on PresidentLs actions

-. ndividual user .. and passCord are assigned Eor access through the

epartment oE %ducationLs 'rant dministration and Payment System('PS). This .. and passCord alloCs 'PS to identiEy the person Chen'PS transactions are completed. ontact Cebsite athttpF88gapsCeb.ed.govor call 1555--256-7 Eor assistance.

0. @@@@@@ Cill submit an invoice along Cith a cover letter to reGuesting themoney one CeeD prior to Chen the electronic raC oCn is anticipated.

=. 'o to httpF88egrants.ed.gov8egCelcome.asp to reGuest an epayment. This

payment Cill be deposited into @@@@@@@@@@@@@@@@@@@@@@@@@@@@designated account Cithin three days oE the reGuest. @@@@@@@@@@ Cill Critea checD Eor the Eull amount to @@@@@@ so it can be deposited into @@@@@@account Cithin three days oE the actual raC oCn deposit.

2. eposits Cill be recorded into the companies :uicDBooDs hecD +egister,by the *EEice oordinator.a. 'o to HBanDingI tabb. Then to H9aDe epositI tabc. ill in the inEormation noting the unding source, lass ccount, amount

oE deposit and a brieE memo in H9emoI section on the deposit screen,describing Chere and Chy the money Cas deposited.
http://gapsweb.ed.gov/http://e-grants.ed.gov/egwelcome.asphttp://gapsweb.ed.gov/http://e-grants.ed.gov/egwelcome.asp


17/23

(K)FAIRFIELD CENTER FOR DISABILITIES CONTRACT POLICIES AND

PROCEDURES

1. :uarterly invoices Eor anticipated needs shall be submitted to@@@@@@@@@@@@@@ on gency letterhead at the beginning oE each Guarter.

. Eiscal report shall be submitted by the 1=thday aEter the end oE eachGuarter ending Cith the appropriate liGuidation date Eor the ederal 'rantand subseGuent grant aCards. :uarterly invoices Cill comply Cith *9B1cost principles Chen charging costs.

-. ll original receipts shall be retained by @@@@@@ Eor audit purposes.

0. +etain all records and reports (?70 reports) Eor a period oE not less than

three (-) years EolloCing the completion oE any audit by the appropriateEederal and state auditing agencies or until Guestions arising Erom the audithave been resolved, Chichever is later.


18/23

(L)BUSINESS TRA#EL E$PENSES POLICIES AND PROCEDURES

1. Prior to major travel, an %Jpense +eport orm must be submitted to the*EEice oordinator, 1 days in advance oE travel. The budget category Cillbe consulted to insure eJpenses can be incurred.

. The %Jecutive irector must approve all %Jpense +eports prior to traveling.

-. !pon the completion oE travel, the employee must submit a completed%Jpense +eport Cithin -7 days. E travel occurs at the end oE the Eiscal year,reports must be submitted beEore September -7. +eports should beaccompanied by receipts Eor all eJpenses.

0. See %Jpense lloCances, Schedule and personnel policy Eor more details.


19/23

______ E$PENSE ALLOANCESSCHEDULE A

This Schedule oE lloCances applies to all organiKational travel includingemployees, Board 9embers and ;olunteers.

1. 4hen an activity reGuiring overnight hotel accommodations is held at a

hotel, the employee and volunteers may stay at the same hotel.%mployees and volunteers must obtain the loCest rate available.

. 4hen employees or volunteers reGuire other overnight accommodations,employees must seeD accommodations at a medium or loC costhotel8motel that also meets their personal needs Eor accessibility orproJimity to destination.

-. %mployees and volunteers may reGuest a per iem to be used Eor Eood

and other approved eJpenses oE M5 per day or M10 per tCelvehour dayEor all overnight travel or travel 177 miles beyond @@@@@@@@@@@@@.+eceipts Cill be necessary Eor the Per iem. Per iem rates may varybased on Chether meals are included in registration8seminar Eees.

0. The mileage alloCance is M.-1 Eor each mile oE personal vehicle use Eor@@@@@@ CorD purposes. This speciEically eJcludes mileage to and Eromthe regular CorD site.

=. Travel oE volunteers or employees Eor Chich reimbursement Cill be

reGuested must be authoriKed in advance oE the travel.

2. +eceipts are reGuired Eor all reimbursements.


20/23

(&)&ILEAGE REI&BURSE&ENT POLICIES AND PROCEDURES

1. ny employee using their oCn personal vehicle Eor business related travel Cillbe reimbursed Eor their mileage at a rate oE -1 cents per mile. 9ileage costsCill be paid once a month.

. n %Jpense +eport Eorm Cill be used to tracD mileage. This is a tCosided EormCith a H9ileage +ecordI on the reverse side that needs to be Eilled out asmileage is incurred, due to odometer readings needing to be actual (notestimated).

-. 4ithin the Eirst CeeD oE a neC month all miles Eor the prior month, need to betotaled and entered into the appropriate lines on the %Jpense +eport.

0. 9ultiply the Total 9ileage by .-1 cents per mile to acGuire the Total ue.

=. The %Jecutive irector must approve all %Jpense +eports prior to being paid.

2. Eter approval by the %Jecutive irector, the *EEice oordinator Cill be given theinEormation and a checD Cill be created to reimburse the mileage eJpenses.

?. Eter payment is made the *EEice oordinator Cill Eile according to theH*rganiKational iling systemsI.


21/23

(N)ORGANI'ATIONAL FILING SYSTE&S POLICIES AND

PROCEDURES

) ccounts Payable (P)

1. 4hen a bill arrives, it is revieCed by the %Jecutive irector and EorCarded tothe *EEice oordinator Eor revieC.

. Eter the *EEice oordinator revieCs the P and determines Chen it needs tobe paid, it is Dept in chronological order by due date in the P Eile located inthe Eront oE the top draCer oE the tCo draCer Eile cabinet. (This cabinet is tobe Dept locDed Chen aCay Erom the oEEice.)

-. ccount Payables are usually addressed and8or paid on Thursdays eachCeeD.

0. 4hen checDs have been printed, the original bill statement and checDs areEorCarded to the %Jecutive irector Eor revieC and signature and returned tothe *EEice oordinator Eor mailing original and Eiling the copies and checDstubs.

=. The checD stubs and copies oE the P are Eiled in the EolloCing mannerF

a. Budget ategory (ccount)b. Subccountc. hronologically by date paid


22/23

(O)CHECKBOOK RECONCILIATION POLICIES AND PROCEDURES

1. t the beginning oE each month agency business BanD Cill send a statementoE our checDing account Eor the prior months business.

. The *EEice oordinator Cill reconcile the checDbooD by going to the

H:uicDBooDs PremierI icon on the desDtop and double clicDing.

-. %nter the passCord. ("oteF The *EEice oordinator, %Jecutive irector andour accountant DnoC the passCord.)

0. 9aDe certain that the program opened up to @@@@@@ N :uicDBooDs N youcan see this in the upper leEt corner oE the CindoC.

=. 'o to the HBanDingI tab drop doCn, move doCn that tab to H+econcileI and

clicD.

2. neC CindoC Cill open HBegin +econciliationI

?. %nsure that the ccount being reconciled is the correct account.

5. %nter the statement date Erom the statement (usually is the last day oE theprior month)

6. hecD the HBeginning balanceI. This should be correct is the prior monthCas reconciled correctly. (E not, clicD on H4hat iE my beginning balance doesnLtmatch my statementOI)

17. %nter the H%nding BalanceI Erom the banD statement

11. Then clicD continue at the bottom oE the CindoC

1. nother CindoC Cill open H+econcile N ash N hecDing

1-. 9arD all deposits and cleared checDs listed on the banD statement byhighlighting the item and pressing the space bar. "oteF iE you checD marD anitem that you do not Cant checDed, simply highlight and press space bar again.

10. Eter all transactions have been checDed the statement should balance andthe account Cill be reconciled. $ou Cill be able to recogniKe this by a Kerobalance in the HiEEerenceI olumn in the bottom right corner oE the CindoC.


23/23

1=. Eter you have a Kero balance in the HiEEerenceI olumn clicD the H+econcile"oCI button and :uicDBooDs Cill do the rest and let you DnoC that the+econciliation Process is complete.

12. :uicDBooDs Cill then asD you iE you Could liDe to print a detailed report oE thereconciliation. Print the report and attach it to the banD statement.

1?. ile the BanD statement in the blacD binder labeled HBanDing and :uicDBooDsIin the tCodraCer Eile neJt to the *EEice oordinatorLs desD, under the HBanDStatementsI tab. ile most recent statement on top oE the other statements inthe binder.

Documents

Policies Manual