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Internal Accounts Procedures Manual
Introduction
1
Welcome to the Online Internal Accounts Manual!
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Introduction
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Internal Accounts Procedures Manual
Introduction
Table of Contents
Chapters
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Chapter 10
Chapter 11
Chapter 12
Chapter 13
Chapter 14
Chapter 15
Chapter 16
Chapter 17
Chapter 18
Chapter 19
Chapter 20
Chapter 21
Chapter 22
Chapter 23
Chapter 24
Chapter 25
Chapter 26
Chapter 27
Introduction
Duties and Responsibilities
Accounting System
Bank and Cash Accounts
Receipts
Purchasing
Disbursements
Acquisition or Disposition of Property
Transfers and Adjustments
Inventory
Sales Tax
Fundraising Activities
Reports
Beginning of Year
Month-End Procedures
Year-End Procedures
Retention of Records
Audits
Ticket Sales
Athletics
Music and Bands
Yearbooks
Promotion and Public Relations Funding
School Store
Teacher Welfare/Sunshine/Vending
Fees and Other Charges
Grants
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
A11
A12
A13
Chart of Accounts
Safe Accountability Log
Safe Combination Changes Log
Official Receipt Book Log
Mail Receipts Log
Monies Collected Form
Returned Check Letter
Purchase Order
Property Purchase Form
Object Code Quick Reference Guide
Distribution Center Request (DCR-1)
Property Loan Form
ET’s Use Agreement Form
Appendix
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Introduction
A14
A15
A16
A17
A18
A19
A20
A21
A22
A23
A24
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School Inventory
Music Program Rental Form
Fundraiser Approval Form
Fundraiser Reconciliation Form
Fundraiser Control Sheet
Outstanding Check Letter
Cooperative Organization Annual Report
Ticket Control Sheet
Report of Tickets Sold Form
Yearbook Reconciliation Form
Fees and Pricing Guidelines
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Internal Accounts Procedures Manual
Introduction
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Forward
Internal Accounts are defined as all monies collected and disbursed by
school personnel within a school, for the benefit of the school, or a
school sponsored activity. Funds relating to all school-sponsored
functions or activities are to be accounted for within Internal Accounts
Internal Accounts shall be accounted for on the same fiscal year basis
as all other District funds and are considered unbudgeted public funds
under the control and supervision of the District School Board. All funds
handled by District employees shall be included in and become part of
Internal Accounts, and accounted for in the District level accounting
system. An adequate system of internal controls must be maintained in
order to safeguard the Internal Accounts.
School Internal Accounts shall be expended for the purpose for which they were collected and in
accordance with the provisions of this manual. Florida Statutes, State Board Administrative Rules and
the School Board of Brevard County Bylaws, Rules & Policies govern the use of all funds and in case of
conflict will supersede guidelines provided in this manual.
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Duties and Responsibilities
A.
2
Internal Accounts Defined
Internal accounts are defined as all local funds derived by any public school from all
activities or sources collected and expended to promote the education, general
welfare, and morale of the students or to finance the “normal program of student
activities not otherwise financed” [Florida State Board of Education Rules 6A – 1.085 [1]].
Specifically included in internal accounts are summer program activities; funds derived from
school athletic events; gifts and contributions made by music or athletic booster clubs, civic
organizations, parent-teacher organizations, or commercial agencies; and all other similar
monies, properties or benefits.
In addition to funds directly relating to student or general school activities, certain monies
may be held in trust for organizations or departments or for various specified purposes. All
funds handled by the school are governed by the policies and procedures set forth in this
manual and in the Brevard County School Board Bylaws, Rules & Policies (School Board
BRP).
The following circumstances would require deposit of all receipts in the internal accounts and
preclude any other treatment:
(1)
“All funds collected within the school for any purpose shall be deposited with the
Principal together with such substantiating records as may be required.” [School
Board Rule 6610(B)]
(2)
All activities of any sort which involve a School Board employee in his/her capacity as
an employee, in the handling or custody of monies or merchandise for resale.
(3)
All activities of school recognized student groups.
(4)
All activities that are considered as “extra-class” activities or an extension of the
school program; e.g., all sports, performances by bands, orchestra, chorus, drama or
other curriculum groups that are trained and directed by regular School Board
employees as part of their employment assignment. All business transactions allied
to these events such as programs and concessions, are also considered school
activities if conducted by School Board employees or students.
(5)
All merchandising activities where the merchandise is purchased by, or in the name
of the school, shipped to the school or to a school employee, or comes at any time
into the direct custody of a School Board employee on school property.
All monies or other assets belonging to the school, or for which the school is responsible,
must be reflected in the student activity fund record. Savings accounts, certificates of
deposits, earned interest, etc. must be included, regardless of when acquired. Schools may
contact School Accounting for property handling of these transactions, if further assistance is
needed.
B.
External Accounts Defined
The following are some examples of activities that might be properly construed and
conducted as external fund activities when publicly announced as being for the benefit of the
outside organization:
(1)
Carnivals, barbecues, dinners and similar activities conducted entirely by the outside
organization.
(2)
Benefit shows or performances by non-school groups, such as college or
professional music and drama groups, when arrangements are made by the outside
organization.
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(3)
Merchandising services, such as candy sales, etc. handled by PTA, when the PTA
orders all merchandise in its name, completely mans the sales activity, and handles
the receipts and disbursements of monies.
(4)
Sales, when approved by the Principal, of any merchandise by outside parent or civic
groups.
(5)
Concession sales at athletic events by booster parents
The above types of activities do not preclude participation of a District employee, as long as
he/she does not act as an agent or is in pursuit of his/her responsibilities for the District
School Board.
The sales tax exempt number of the District may not be used by any outside parent
group or organization. Such groups should secure their own tax exemption number.
The monies arising from activities or projects conducted or sponsored by outside
organizations, or for which such organizations are exclusively responsible, are monies of the
organization and are not school monies, even though the activities may be held on school
premises. These monies are, therefore, not subject to deposit or accountability as school
monies; such funds are not internal funds, unless they are donated to the school for specific
or general purposes.
C.
Principal’s Responsibility
The Principal shall:
D.
(1)
Be held accountable for the handling of all phases of Internal Accounts and the
collection/expenditures at the school.
(2)
Use a uniform system of accounting as directed by the Superintendent.
(3)
Submit monthly and annual reports of the Internal Accounts to School Accounting at
the District office.
(4)
Be directly responsible for the conduct of student financial activities in accordance
with the current policies, rules, and procedures of the District. [School Board Rule
6610(A)]
Bookkeeper’s Responsibilities
The Bookkeeper shall:
(1)
Be responsible for all Internal Accounts under the direction of the Principal.
(2)
Maintain records and follow procedures as adopted by the District.
The Bookkeeper shall not, under any circumstances, be the initial collector of any
funds. Since the bookkeepers’ duties include bank deposits, posting monies collected in the
accounting system and bank reconciliation, there is not an appropriate level of segregation of
duties if they are also the initial collector of monies.
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E.
2
School Accounting’s Responsibilities
School Accounting shall:
(1)
Review procedures for assuring compliance with all applicable rules, regulations,
statutes, and policies concerning Internal Accounts.
(2)
Provide an annual audit of Internal Accounts for each school and report findings and
recommendations to the Principal, Superintendent, and District School Board.
(3)
Monitor monthly activity and report status to appropriate District staff.
(4)
Provide technical support on policies, regulations, and statutory changes.
(5)
Provide training to new and existing Bookkeepers and Principals on proper Internal
Accounts procedures.
(6)
Recommend accounting procedures and forms.
(7)
Maintain a current manual documenting applicable regulations, policies, and
procedures.
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Accounting System
A.
3
Recordkeeping
There is to be only one set of records that is maintained in the Districts accounting system as
the approved program for Internal Accounts, in accordance with good internal controls and
sound business practices.
Dual records are not permissible. This provision is not intended to prohibit schools from
supplementing information by means of automated spreadsheets or word processing
applications.
All monthly reports, supporting documentation and other Internal Account records should be
kept in a secure area by the bookkeeper. All files, as well as keys to file cabinets, storage
rooms, etc., should be kept at the school at all times.
B.
Internal Accounts Accounting System
The accounting system affords a great deal of flexibility in maintaining records and provides
excellent reporting and safeguards. The District offers automated spreadsheet, word
processing, and other software programs that can be valuable tools for maintaining Internal
Accounts records.
The District’s centralized accounting system.
(1)
Backup of Data
Computers are versatile tools and have a wide range of abilities in processing large
volumes of data. The District will be responsible for backing up all Internal Accounts
data.
Purchase Order and Check folders will be backed up by the District. School
Accounting may be contacted for copies of purchase orders no longer found in the
INT check folder.
(2)
CrossPointe Accounting Software
CrossPointe Accounting Software is currently being utilized at all locations. This
accounting software is the approved program for use in all locations that handle
Internal Accounts.
All locations shall utilize this software for the official accounting records. The system
is designed to afford consistent and adequate record keeping. Each location is
responsible for recording entries as frequently as possible, but not less than
weekly.
School Accounting shall assist each school as needed in resolving any software
problem that may be encountered.
(3)
Descriptions
All entries into the computerized accounting system shall contain the best description
possible. There may be some space limitations; therefore, clear abbreviations are
permissible.
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(4)
3
Vendor Coding
The computerized accounting system provides a wealth of information about
transactions within Internal Accounts. The system, in part, is dependent upon proper
utilization of vendor codes. Proper use of vendor codes provides:
(a)
Ease of data entry when updating and posting disbursements.
(b)
Streamlining of the search process when investigating invoice status.
(c)
A permanent record (e.g., total payments for the current and prior fiscal and
calendar year, check number, date, and amount of last payment) exclusively
for each vendor.
All locations shall complete a Vendor Maintenance/Request Form to establish a new
vendor code or update an existing vendor code. A completed Form W-9 Request for
Taxpayer Identification Number and Certification should be obtained and is required
to be sent to Purchasing. Taxpayer Identification Numbers (TIN) and Vendor Type or
Type of Entity should be entered in the vendor maintenance/request form when
requesting a new vendor code. The following table lists each type of vendor and
whether or not they should be sent an IRS Form 1099.
Vendor Type / Type of Entity
Corporation
District Employee
Government Body
Individual - Non-District Employee
Non-profit Organization
Partnership
Sole Proprietor
Send
Form
1099
No
No
No
Yes
No
Yes
Yes
A vendor code shall be established for all vendors by Purchasing.
C.
Account Dimensions
Internal Accounts are classified by Dimensions.
(1)
Dimension 1 - Fund
The fund for Internal Accounts is always 800 and is standard for all locations.
(2)
Dimension 2 – General Ledger
General Ledger accounts are standardized for the District. Schools that need to
utilize a new cash account number must contact School Accounting. Schools are not
permitted to assign cash account numbers without the consent of School Accounting.
Standard cash accounts currently are as follows:
1112 – Petty Cash
1113 – Change Fund
1114 – Savings Account
1115 – Money Market
1116 – Certificate of Deposit
1119 – Checking Account
1130 – Returned Checks
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(3)
3
Dimension 3 – Cost Center
The cost center is always the School number.
(4)
Dimension 4 – Project
1) Project Numbers
The District has established a standard chart of accounts to be used to record
Internal Accounts transactions. Prior approval should be obtained from School
Accounting to utilize a new account included on the standard chart of accounts. This
request for approval should be submitted in writing or by e-mail. A copy of the
response from School Accounting should be retained to document the authority and
purpose of the new account number.
Reference Appendix A1 for standardized chart of accounts. The bookkeeper is
responsible for periodically reviewing the school’s chart of accounts from the
CrossPointe Accounting Software to ensure compliance.
2) Project Names
The project names were established by the District and may not be renamed. The
only exceptions are projects titled “Other”. Care should be taken to title the “Other”
projects with the most meaningful name. The “Other” projects must be requested
and approved for use or closure by School Accounting in writing or by email.
School Accounting should be contacted if there is a question regarding project
codes.
(a)
Athletics (Project Code 1)
Athletic accounts are to be utilized for all transactions involving athletic
functions. Specific athletic clubs may be classified as athletics, rather than
the alternative classification of clubs. Gate receipts are to be recorded to the
specific athletic account for which the funds were collected.
(b)
Music (Project Code 2)
Music accounts are to be utilized for band or choral activities, music class
functions, uniform maintenance, and instruments.
(c)
Classes (Project Code 3)
Class accounts are to be utilized for transactions involving a particular grade
class of students such as the senior, junior, sophomore, freshman, 6th grade,
and 4th grade.
(d)
Clubs (Project Code 4)
Club accounts are utilized for activities that support a particular group of
students with a common interest.
(e)
Departments (Project Code 5)
Department accounts are utilized for transactions that support a particular
department.
(f)
Trust (Project Code 6)
Trust accounts are specific in nature. A trust relationship exists when funds
are restricted in nature. The donor or person providing the funds has
restricted the use of the money or it was collected for a designated purpose.
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Each location must identify all trusts. There should never be a miscellaneous
trust since all money is identifiable for a particular purpose. GSF accounts
listed as Trusts are utilized for transactions that are part of the general
operations of the school, such as drivers’ education fees, fee summer
programs and paid bus transportation. Childcare programs primarily funded
by the District and activity for lost or damaged textbooks, vandalism or dual
enrollment are also included in this fund type.
(g)
General (Project Code 7)
General accounts are typically accounts that directly benefit all students.
This section also includes other accounts that do not fit into any of the other
areas. Vending machine accounts have been considered general accounts,
although these accounts do not directly benefit students. With the exception
of these accounts, all other accounts classified as General must benefit
students.
(5)
Dimension 5 – Function
See Appendix A1 of the CrossPointe User’s Manual for Internal Accounts.
(6)
Dimension 6 – Object Codes
See Appendix A1 of the CrossPointe User’s Manual for Internal Accounts.
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Bank and Cash Accounts
A.
4
Checking Accounts
(1)
Establishing
Each school may have only one properly authorized Internal Accounts Checking
Account that shall be entitled “(School Name) Internal Accounts, School Board of
Brevard County”, or alternative which clearly identifies the school and school district.
(a)
This account title must be imprinted on all internal accounts checks and
deposit slips.
(b)
Depositories in which internal accounts are kept must be qualified public
depositories.
All monies received by the school will be deposited intact into this account and
all disbursements will be made by checks drawn on this account.
Note: Savings and investment accounts shall be titled in the same manner.
(2)
(3)
Authorized Check Signers
(a)
All accounts shall have a minimum of two signatures required for all
transactions.
(b)
All authorized signers shall be designated and approved by the District
School Board.
Changes in Bank
A written request should be made for a voluntary change in banking institution (not
resulting from a bank merger or sale). The written request should be sent from the
Principal to the Director of Accounting Services on school letterhead and should
include the type of change(s) desired as well as the reason for the requested change.
The voluntary change requires a written approval from the Director of Accounting
Services. An order for new checks and/or other documents should not be placed
until written approval is received.
(4)
Changes in Check Signers
In the event that a change in one or more of the authorized check signers is
necessitated – either due to separation of employment or change in schools – a new
signature card must be filed with the financial institution(s) within two (2) business
days of that event.
(5)
Reconciliation
A reconciliation of the checking account shall be performed monthly. It is
recommended that the reconciliation be completed within two (2) business days of
receipt of the bank statement. The bank account must be reconciled within 5 (five)
business days of receipt of the bank statement. In the event that the bookkeeper is
unable to complete the reconciliation within that time frame, School Accounting
should be contacted. The Principal should open and sign the bank statements for
review of disbursements. Cancelled checks, either originals or copies from the bank,
shall be maintained by the bookkeeper.
(6)
Old Unused Checks
When changing banks or types of checks, there is often a supply of old unused
checks remaining. For any unused checks that are no longer in use, please prepare a
memo for your files detailing the date, beginning and ending check numbers and the
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reason why they are no longer going to be used. This is to be signed by the
bookkeeper and Principal and a copy sent to School Accounting. As soon as
possible, please shred the aforementioned checks with both bookkeeper and
Principal present. These checks should not be forwarded in the District Mail System.
B.
Petty Cash Funds
Schools may establish petty cash funds not to exceed $300.00 for making expenditures for
certain low cost items and services. The School Board must approve each fund and the job
title of the person having primary responsibility for monitoring these funds. Individual
purchases from these funds shall not exceed $25.00 without the approval of the
Superintendent or his designee.
The petty cash fund shall be the responsibility of the Principal or other person designated as
the custodian (see above) and shall be retained in a locked box in a secure location.
Petty cash funds on hand must always match the ending balance on the Principal’s Report.
Petty cash shall not be used as a means to by-pass or circumvent the use of check
requisitions, purchase orders or other financial controls. No checks are to be cashed
with petty cash funds, nor is it to be used as a change fund.
Sales tax paid on invoices paid through petty cash cannot be reimbursed.
purchase by an individual in the name of the school is still taxable.
(1)
Any cash
Establishing Petty Cash Funds
Upon approval of the School Board and an approved Check Requisition, the
bookkeeper shall proceed with opening up the petty cash fund.
Create a Direct Pay vendor invoice payable to the bookkeeper with the suffix “Petty
Cash Custodian.” Charge the invoice to the petty cash General Ledger, #1112.
Refer to Chapter 6 of the CrossPointe User’s Manual for Internal Accounts
(2)
Replenishing Petty Cash Funds
Petty cash funds should be replenished periodically, but no less than annually, and
appropriate expenditures recorded.
For internal accounts expenditures disbursed through petty cash, create a Direct Pay
vendor invoice payable to the bookkeeper with the suffix “Petty Cash Custodian.”
The invoice should be charged to the appropriate project(s), as these petty cash
expenditures fall within the scope of internal accounts expenditures.
For District funds disbursed through petty cash, a separate District purchase order
must be prepared to request reimbursement from the District office, in accordance
with the District.
Receipts totaling the amount of the petty cash reimbursement must be attached and
retained as supporting documentation for the expenditure(s).
Refer to Chapter 6 of the CrossPointe User’s Manual for Internal Accounts
(3)
Redeposit of Petty Cash Funds
There may come a time at which the petty cash fund is no longer needed. The petty
cash should, at that time, be “re-deposited.” The bookkeeper must substantiate the
deposit with a completed Monies Collected Form.
Refer to Chapter 3 of the CrossPointe User’s Manual for Internal Accounts
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C.
4
Cash on Hand or Change Fund
Cash on hand, also known as change fund, may be established at the discretion of the
Principal for purposes such as school store and athletic events.
The dollar limits of the cash on hand or change fund shall be set at a reasonable level for
each event. Adequate safeguards shall be placed over the cash at all times, e.g. cash shall
be held in a lock-type change box.
Change fund on hand must always match the ending balance on the Principal’s Report.
(1)
Establishing a Change Fund
The requestor will submit a check requisition to the Principal. Upon approval and
signature of the Principal, the bookkeeper shall proceed with opening up the change
fund.
To set up a change fund, create a Direct Pay vendor invoice payable to the
bookkeeper with the suffix “Change Fund Cashier.” Charge the invoice to the change
fund General Ledger, #1113.
Refer to Chapter 6 of the CrossPointe User’s Manual for Internal Accounts
(2)
Closing a Change Fund
When the change fund is no longer needed or if funds are to be idle for a prolonged
period of time (such as 6 months or during the summer months), the funds shall be
deposited back to the checking account to afford maximum safeguarding.
To close out a change fund, enter a receipt/deposit with a ledger action of “G”.
Remember that this receipt will be for the amount of the change fund only. The
Bookkeeper must substantiate the deposit with a completed Monies Collected Form.
Refer to Chapter 3 of the CrossPointe User’s Manual for Internal Accounts
D.
Investments
Cash in the Internal Accounts checking account in excess of immediate needs shall be
invested with qualified depositories, as required by Florida Statutes.
“Immediate need,” for this purpose, shall be defined as one and one-half times the average
monthly disbursements over a twelve-month period of time.
(1)
Investing Idle Funds
This investment policy applies to all internal accounts held by the schools within the
District.
The Principal will be responsible for making investment decisions. The priorities in
management of the investment portfolio shall be safety of principle, liquidity and
return on investments. It is not the intent of the District to invest in securities for
speculative purposes.
In general, the schools will adopt the District’s Investment Policy to be used as a
guideline when making investment decisions. The District’s policy states that
“employees involved in the investment process shall refrain from personal business
activity that could conflict with the proper execution and management of the
investment program, or that could impair their ability to make impartial decisions.”
This conflict of interest policy applies to the investment of internal accounts and
should be strictly adhered to.
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(a)
4
Authorized investments include:

Savings and money market accounts in any qualified public depository
Certificates of deposit in any qualified public depository
 Negotiable direct obligations of the United States Government at
prevailing market price for such securities and should only be
administered via Accounting Services
The individual schools are encouraged to participate in any investment
opportunities offered by the District.

(b)
Prohibited investments include:



Investments held at credit unions or non-qualified depositories
Repurchase agreements
Public or privately-held stock or other ownership interest
For information and assistance on the investment of funds, contact the Director of
Accounting. Contact School Accounting for a listing of qualified public depositories.
(2)
Recording Investment Purchases
The purchase of investments represents a shift of funds between two cash accounts.
To record an investment purchase within the same bank:
(a) Process an adjustment #25 – Transfer to Investment. Charge the applicable
investment cash account. Refer to Section 3C(2) for assistance in setting up the
proper cash account number and Chapter 9 of the CrossPointe User’s Manual for
Internal Accounts.
To record an investment purchase at a different bank:
(b) Create a Direct Pay vendor invoice payable to the financial institution with which
the investment will be held. Charge the invoice to the applicable investment cash
account. Refer to Section 3C(2) for assistance in setting up the proper cash account
number and Chapter 6 of the CrossPointe User’s Manual for Internal Accounts.
Note: This transaction does not reduce the individual fund account balances
belonging to clubs, organizations, or students.
At all times, the total of the school’s internal cash accounts will equal the total
of the individual fund account balances.
(3)
Recording Investment Income
The financial institution shall be required to provide a statement of investment income
earned on no less than a quarterly basis for savings accounts, money market
accounts and for certificates of deposit. If the financial institution does not provide a
statement of investment income, it is the bookkeeper’s responsibility to contact the
bank on a quarterly basis, at a minimum, to obtain the investment income (interest)
amount.
Investment income earned on the overall investment of excess funds shall be
credited to the General Project (707010). Funds invested for an individual account,
such as yearbook or Senior Class shall be credited to that specific account.
To record investment income, enter the transaction as an adjustment.
Refer to Chapter 9 of the CrossPointe User’s Manual for Internal Accounts
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(4)
4
Withdrawal from Investments
Invested money is not additional funds. The money invested has already been
recorded on the books and is included within the fund balances of the individual
accounts. Therefore, withdrawing money from an investment account does not
provide new cash to spend.
(a)
Money is withdrawn from investments for purposes of depositing into the
checking account to assure that adequate cash is available to support
checks to be written on the Internal Accounts checking account.
Expenditures are not to be processed directly from an investment
account.
(b)
The withdrawal from an investment account represents only a shift between
cash accounts. The investment withdrawal does not affect individual
balances within the fund accounts belonging to clubs, organizations, or
students.
(c)
The receipt of investment funds in the Internal Accounts checking account is
recorded based upon how the funds are transmitted.
(i)
If a check is received from the investment account to be deposited
into the Internal Accounts checking account, the deposit is entered
as a cash receipt. The Bookkeeper must substantiate the deposit
with a completed Monies Collected Form.
(ii)
If investment funds are transferred to the Internal Accounts checking
account electronically, the transfer is entered as a transfer.
Refer to Chapter 9 of the CrossPointe User’s Manual for Internal Accounts
E.
Safe/Vault
Each school must have a safe/vault to secure cash and cash equivalents. Cash and cash
equivalents include but are not limited to, petty cash, change fund, blank checks, returned
(NSF) checks, and cash and checks for deposit.
The safe/vault should be located somewhere that is convenient for the bookkeeper to access.
The safe/vault must have a combination and/or key that can be changed. It is the Principal’s
responsibility to determine which staff members need access to the safe/vault. A safe
accountability log with the most current information listed is to be kept near the location of the
safe. Listed on this log must be all staff members who currently have the combination and/or
key to open the safe. See Appendix A2 for the Safe Accountability Log.
In the event that any of the staff members with access are terminated or their roles have
changed and access is no longer needed the combinations must be changed. Any changes
to the safe/vault must be documented on the Safe Combination Changes log. The most
current version of this log is also to be kept near the location of the safe. See Appendix A3
for the Safe Combination Changes Log.
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A.
5
School Receipt Book
The “Red Book” states clearly that “District approved pre-numbered receipt forms shall be
used as the means of recording cash received and as the basis for entries to the accounting
records” [Chapter 8 Section III Subpart 1.4].
“Red Book” Chapter 8 , Section III – Standards, Practices and Procedures, Subpart 1.4 Cash
Collections and Deposits, states “all money collected by the school must be substantiated by
pre-numbered receipts, consecutively numbered class receipt records, reports of monies
collected, pre-numbered tickets, reports of tickets issued and sold, or other auditable
records.”
(1)
The School Receipt Book is a pre-numbered, two-part receipt for all funds collected
by a teacher/sponsor from each and every source. The school may, at their option,
utilize a three-part receipt book. The pre-numbered receipts are the means of
recording all monies received and providing support for entries on the Monies
Collected Forms, as well as substantiating each bank deposit.
(a)
District approved pre-numbered receipt forms must substantiate individual
receipts of $10.00 or more for cash and/or checks.
(b)
Individual receipts of less than $10.00 may be substantiated by class rosters,
signature sheets, Monies Collected Forms, pre-numbered tickets, reports of
tickets issued and sold or other auditable records.
(2)
School Receipt Books will be under the control of the Bookkeeper. The Bookkeeper
will distribute a School Receipts Book to any teacher/sponsor responsible for
collecting money from any source. Under NO circumstance should the bookkeeper
be the initial collector of monies from any source. The teacher/sponsor responsible
for collecting money will complete and distribute receipts. The Bookkeeper will
maintain a log of the numbered receipt books and to whom the School Receipt Books
are assigned. See Appendix A4 for the Official Receipt Book Log. At no time will a
School Receipt Book be issued for use without tracking the book on the control log.
(3)
The proper procedures for the School Receipt Books are:
(a)
Rev. 8/15/2014
A cash receipt will be issued for all monies received of $10.00 or more,
except as noted below:
(i)
Fieldtrips – Fieldtrip receipts may be supported by a signature sheet
(for grades 7 through 12) or a class roster (ONLY for grades K
through 6). The teachers may list next to each student’s name the
amount collected. If collections were made and submitted on a
previous Monies Collected Form, the teacher should put the date of
the collection next to the student name. The final class roster or
signature sheet should list dates next to each student name that paid
for the fieldtrip.
(ii)
Fundraisers and Yearbooks – Receipts are not required for
fundraisers or Yearbooks (with the exception of presales of
yearbooks) since the monies received are already substantiated by a
reconciliation form.
(iii)
Funds Received by Mail – The School Secretary, Office Clerk or
other designated person (other than the Bookkeeper) shall prepare a
listing of monies received in the mail. See Appendix A5 for the Mail
Receipt Log. A copy of this listing shall be retained as supporting
documentation to the Monies Collected Form.
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(iv)
School Age Child Care Program – Separate policies and
procedures apply to cash receipts received through the School Age
Child Care programs.
(v)
Item sold – A receipt is not required for sales of items sold as long
as an inventory record is kept of the items showing the amount
purchased, sold and remaining.
(b)
Receipts are to be used in numerical order and must be completed in ink.
The receipt number must be included on the Monies Collected Form if a copy
of the receipt is not attached.
(c)
The two-part receipt form will be distributed as follows:
(d)
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(i)
The top copy (original) of the receipt form will be given to the person
remitting the money.
(ii)
The second (audit) copy will remain in the School Receipt Book.
The three-part receipt will be distributed as follows:
(i)
Same as (c) above.
(ii)
Same as (c) above.
(iii)
Attach the third (yellow) copy of the receipt to the bookkeeper’s copy
of the Monies Collected Form.
(e)
Any voided receipts must have “Void” written across the receipt and all
copies including the original must be retained in the School Receipt Book for
audit purposes.
(f)
Each day that money is collected, the teacher/sponsor will bring the Monies
Collected Form, the funds collected and the School Receipt Book, if using
two-part receipts, to the Bookkeeper. The third copy of the receipt should be
already attached to the Monies Collected Form if using three-part receipts.
(i)
The Bookkeeper will verify the beginning and ending receipt
numbers in the School Receipts Book. The total of the receipts must
equal the total funds remitted on the Monies Collected Form. The
bookkeeper will also verify that the receipt number is listed on the
Monies Collected Form or a copy of the receipt is attached.
(ii)
The Bookkeeper will mark – by initial and date – the audit copy of the
last receipt included on the Monies Collected Form. This will provide
the Bookkeeper with a visual cue of the beginning receipt number to
be included in the next deposit.
(iii)
The Bookkeeper will then count the funds being remitted and
compare that total to the Monies Collected Form total. The cash
remitted must match the cash listed on the Monies Collected Form
and the checks remitted must match the checks listed on the Monies
Collected Form. Any discrepancies will be addressed at that time
between the Bookkeeper and the teacher/sponsor.
(iv)
After the deposit has been reconciled, the Bookkeeper will sign and
date the Monies Collected Form and give a copy of the Monies
Collected Form to the teacher/sponsor. The teacher/sponsor must
retain their copy of the Monies Collected Form in case a question
should arise in the future.
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B.
5
Monies Collected Form
The Monies Collected Form (Form FA-4-P) is the supporting document for the funds collected
and must be filed in numerical sequence by the month. See Appendix A6 for a sample copy
of the form. The actual form includes carbon copies. To obtain Monies Collected Forms
please inquire with the Print Shop.
All monies collected for school sponsored activities are required to be deposited into
the Internal Funds of the school.
(1)
All monies collected must be documented on the Monies Collected Form and
submitted to the Bookkeeper on the same day of collection including monies
collected during the school day on Friday. Monies collected should not be held over
the weekend. If extenuating circumstances exist and this practice is not feasible, the
monies must be turned into the Bookkeeper no later than the next business day.
Once received, the Bookkeeper will verify the count as indicated in Section 5A, sign
and date the form, and return the yellow copy to the person responsible for the
collection of the funds.
For event monies collected over the weekend, including Friday night, immediately
after the event the funds must be secured in the night drop located at the school’s
bank or, if one is not available or utilized, in the school safe. The bookkeeper should
receive the funds, Monies Collected Form, and Report of Tickets Sold Form Monday
morning. Once received, the bookkeeper will complete the Report of Tickets Sold
Form as indicated in Chapter 19. He/she will then verify the money count against the
Report of Tickets Sold Form, sign and date the Monies Collected Form, and return
the yellow copy to the person responsible for reviewing the quarterly general ledger
account activity for that event’s account.
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(a)
The number assigned to the Monies Collected Form will be a combination of
the deposit number assigned by the computer and the MCF number entered
when imputing the deposit information in the CrossPointe Accounting
Software™. This number must be sequential and must be entered (in ink) on
the original copy of the Monies Collected Form.
(b)
Once collected, the monies may not be used to pay or reimburse for items
needed or purchased. All monies collected must be turned into the
Bookkeeper, intact, for proper receipting and depositing.
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(2)
5
(c)
Monies collected shall not be used to cash checks for school employees, nor
make any type of loans.
(d)
If monies have been collected from more than one sponsor, a separate
Monies Collected Form shall be completed for each sponsor.
The
bookkeeper will number each Monies Collected Form separately.
The Monies Collected Form shall show:
(a)
Computer Deposit Number.
(b)
Actual Date Collected.
(c)
Purpose for Collection of Funds.
(d)
Signature of the Teacher/Sponsor (or other District employee) Responsible
for Collecting the Money.
(e)
Student name and the amount collected from each. (School Store sales,
concessions or similar sources do not require that names be listed.)
Note: If the list of names becomes too lengthy, a class list or roster indicating
amount paid by each student may be attached to the Monies Collected Form.
(3)
C.
(f)
Payment type, whether it is cash or check (including the check number).
(g)
Total for Deposit.
The Bookkeeper will certify the date that the money was actually received and sign
the form. The signature of the Bookkeeper indicates that the total for deposit is
correct, the cash listed matches the cash remitted, and the checks listed matches the
checks remitted, and that all of the required information is on the form. Any changes
to the total amount of money to be deposited should be initialed by the bookkeeper
and the person responsible for collecting the money.
Bank Deposits
All monies collected must be deposited intact into the bank as frequently as feasible as
dictated by sound business practices. In any event, funds collected must be deposited within
five (5) business days after receipt or within three (3) business days after receipt if funds
exceed $200, excluding change and petty cash funds. [School Board Rule 6610(C)(1)]
(1)
All checks received for deposit shall be endorsed with a restrictive endorsement of
“For Deposit Only” and specify the account number.
(2)
All deposits must equal the total amount collected and recorded in the Internal
Accounts records of the school. Only one deposit slip is required for each deposit
being made, which may include amounts from more than one Monies Collected
Form.
(3)
In the accounting program, when entering the information for each receipt, the
system will assign a “deposit number.” This number indicates the number of
separate deposits that will be deposited into the bank. This field is system generated
and may not be altered.
(4)
The deposit date in the accounting program should reflect the date of deposit per the
deposit slip and the date on the bank statement as stated earlier in this section.
(5)
When depositing checks, the checks must be listed – by last name and amount – on
the deposit slip. A calculator tape may be run and included with the deposit slip in
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lieu of listing the checks only if a copy of the checks is also retained with the deposit
slip.
(6)
The bank should validate and return the duplicate copy of the deposit slip to the
bookkeeper. The bank must provide a receipt or confirmation slip that separates the
cash total from the deposit total, the bookkeeper should request one every time a
deposit is made. Both the duplicate copy of the deposit slip and the receipt or
confirmation slip should be attached to the Monies Collected Forms associated with
the deposit.
The Principal or designee shall be notified immediately of any errors in deposits and shall
take appropriate action to make the necessary corrections.
D.
School Age Child Care
School Age Child Care Coordinators are provided with specific guidance from the District.
The policies and procedures outlined in this section are consistent with this guidance.
(1)
Receipt of Funds
(a)
(b)
(2)
Rev. 8/15/2014
All payments are to be by check or money order. A lock box (or something
similar) shall be provided to collect payments by check or money order.
Cash is not to be accepted as payment by any child care staff. Cash
payments may be accepted BY ANY OFFICE STAFF MEMBER OTHER
THAN THE BOOKKEEPER for school age child care programs only for the
following exceptions:
o
Payment of a returned (NSF) check for child care services
o
Payment for a drop in fee from a family who is not registered in the
child care program and was sent to the child care program for not
being picked up from school in a timely manner
During the period of collecting funds (generally 2:00 pm – 9:00 am), funds
shall be held in a secure location. A depository safe installed in a location
convenient to the childcare coordinator shall be used to secure funds
collected until such time as the daily deposit is prepared and taken to the
bank. Only the childcare coordinator and the Principal shall have access to
the opening of this safe.
Data Entry
(a)
The childcare coordinator shall be responsible for the data entry of all
payments after the morning dismissal of students to class on the 2 nd and 3rd
business day of each week and the last day of the week if needed. All funds
collected since the last data entry shall be processed at this time.
(b)
Each payment shall be posted to the child/family account. The check
number shall be entered into the system as part of the payment record.
Checks should be stamped on the back with the deposit endorsement.
(c)
All payments for that day shall be receipted by a computer-generated receipt.
(d)
A Deposit Tape report shall be generated by the software and agreed to the
day’s receipts.
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E.
5
Media
Receipt of Funds
All monies collected must be documented on a Monies Collected Form and submitted to the
Bookkeeper by June 15th of the current fiscal year or when total funds received reach $10,
whichever occurs first.
F.
Returned Checks
NSF checks or returned checks are those checks that have been deposited into the Internal
Accounts checking account, but have been returned by the bank primarily due to nonsufficient funds or closed accounts. NSF checks should be recorded in general ledger #1130
with account #999999 through an adjustment #10 as soon as they are returned from the
bank. (Please refer to Chapter 9 of the CrossPointe User’s Manual)
Returned checks are to be safeguarded as you would protect cash and secured in the
school’s cash vault (safe). The bookkeeper must be able to produce the original
returned item at the request of the Internal Accounts Auditors.
(1)
A school may elect to establish a returned check fee policy. For each returned
check, the fee charged by the school may not exceed $10.00 unless the bank
imposes a returned check fee higher than $10.00. In such case the fee charged and
collected by the school may only be high enough to equal the exact amount needed
to recoup the fee imposed by the bank. For example, if the bank imposes a fee of
$3.00, the fee charged and collected by the school may not exceed $10.00 on any
one check. If the bank imposes a fee of $15.00, the fee charged and collected by the
school may not exceed the $15.00 amount imposed by the bank.
When a school opts to collect a returned check fee, the difference between the
amount collected and the amount charged by the financial institution will be income
to the General Account (account #707010). If the bank does not impose a returned
check fee and the school collects a fee, the entire fee collected by the school will be
income to the General Account (account #707010).
(2)
Returned checks that are being redeposited (or that have been replaced by cash or a
new check) must be made on a separate deposit slip clearly indicating “Redeposit (or
replacement) of NSF check.”
(3)
The following are examples of the adjustments required for the recording of returned
checks:
(a)
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EXAMPLE 1 - You receive notice of a $20.00 NSF check from John Q.
Public and the bank has imposed a $5.00 service charge. Record the NSF
check with an adjustment #10. The bank NSF fee is recorded with an
adjustment #05. If the bank does not impose a fee then adjustment #5 would
not be needed. The following adjustments should be made:
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Adjustment #10 - Recording NSF check:
Adjustment #05 – Service Charge – Checking (includes NSF fees)
(b)
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EXAMPLE 2 – Record the redeposit (or replacement) of Mr. Public’s check –
including payment of the NSF fee. Process an adjustment #11 for repayment
of the NSF check. A cash receipt would need to be processed for the
repayment of the bank NSF fees. The following adjustment should be made:
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Adjustment #11 – Repayment of NSF Check:
Record payment of NSF Bank Fees:
(c)
Rev. 8/15/2014
EXAMPLE 3 – Your school has established a $10.00 returned check fee, but
your bank only charges $5.00. You receive a $20.00 returned check from
John Q. Public. Record the returned check in the amount of $20 and the
bank NSF fee in the amount of $5 as shown in EXAMPLE 1. Mr. Public
replaces the $20.00 NSF check with a $30.00 check, which includes the
$10.00 fee ($5 bank fee and $5 school fee). Record an adjustment #11 in the
amount of $20 for the redeposit/replacement as shown in EXAMPLE 2.
Record the bank fee as a cash receipt in the amount of $5 on the F609 panel
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with a ledger action of “X”. Record the school fee as a cash receipt on the
F609 panel with a ledger action of “C”.
A separate deposit is prepared for the deposit of the $30.00 check, and the
monies collected form should be prepared as follows:
A Monies Collected Form is prepared to record the $10.00 ($30 replacement
check - $20 returned check):
It should be noted that the $10.00 receipt and the $20.00 adjustment would
need to be added together to match the $30.00 bank deposit when
reconciling the checking account.
(d)
Rev. 8/15/2014
EXAMPLE 4 – You receive a $20.00 returned check from John Q. Public and
the bank has imposed a $5.00 service charge. Record the returned check
and bank service charge as shown in EXAMPLE 1. You make three
attempts to collect funds from Mr. Public; you have now determined the
amount to be uncollectible. To write off the check as uncollectible, process
an adjustment #20 in the amount of $20. An adjustment #27 should be
processed in the amount of $5 to write-off the bank fee.
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Process an Adjustment #20 Write-Off NSF Check. This example assumes the check was originally
deposited into 3rd Grade account #303010 for a fieldtrip:
Process an Adjustment #27 Reversal – Checking Service Charge:
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(4)
At least three attempts must be made to try to collect on all returned checks. Records
must be maintained on all correspondence or telephone communication with parties
whose checks were returned. An attempt to collect can consist of either redepositing the check, a telephone call, or correspondence by letter. See Appendix
A7 for the Returned Check Letter template.
(5)
Returned checks may be written-off after three failed attempts to collect. The writeoff of returned checks must be approved by the Principal and recorded as an
adjustment.
(6)
The Bookkeeper is responsible for maintaining records substantiating the collection
efforts of returned checks. The NSF spreadsheet should be updated, balanced, and
submitted to School Accounting monthly if a balance exists in the 1130 Accounts
Receivable account. At any given point in time, the Bookkeeper must be able to
produce the actual returned check for any check included in the accounts receivable
– NSF, #1130 account.
Note: In no event is a student to be held responsible for payment, collection, or
notification of a returned check for fundraising activities.
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6
This chapter is not inclusive of District Purchasing guidelines.
Please refer to the Purchasing manual.
A.
Purchasing
(1)
General Policy
All schools and departments are required to follow District purchasing procedures.
The policies of the District are set forth in School Board Policies 6320 and 6610(D),
“Purchasing” and “Internal Accounts - Expenditures.”
(2)
(a)
Internal Accounts must comply with the normal District purchasing rules,
regulations, policies, and procedures.
(b)
Insofar as is possible, purchases of the same or a similar nature to be used
in more than one school should be combined and purchased only after
approval of the District [Rule 6A-1.091, FAC].
Purchase Orders
A School Internal Accounts Purchase Order is required for any Internal Accounts
purchase of materials in the amount of twenty-five dollars ($25.00) or greater.
However, the Principal may require that purchase orders be completed for all
purchases of materials in order to maintain good control over purchasing obligations.
No purchases or obligations of funds should be made prior to the issuance of a
district approved PO. All supporting documentation must be attached to the
purchase order (i.e. invoice, receipt, check requisition, etc.).
The Principal must approve any invoices that are 20% or greater than the purchase
order. This approval should be noted on the original purchase order by changing the
amount and the Principal initialing the change. This rule does not apply to blanket
PO’s since the “Not To Exceed” amount should never be exceeded. If payment must
exceed the amount of the blanket PO, another requisition should be processed
referencing the original PO.
Sometimes instances occur when an internal accounts purchase order is not
needed prior to disbursing a check. In these instances, an invoice is created in
the CrossPointe accounting software and a check is printed. Supporting
documentation must be attached to the check stub (i.e. invoice, receipt, etc.)
Purchase orders are not needed for:
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Refunds (parents or students)
Funds sent to the district (except for School Age Child Care)
Funds sent to another school within SBBC
District Bus Transportation
Filing and paying sales and use tax returns (create an adjustment)
Funds sent to the school cafeteria
Funds sent to the Brevard Schools Foundation
Blanket (open) purchase orders can be created in CrossPointe, but must include an
amount not to exceed less than $3,000, unless covered under Board approved bid.
The blanket purchase order must be closed in CrossPointe when the “not to exceed”
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dollar amount has been met or it is no longer needed. Only purchase orders that are
necessary should be on an open status in the accounting software. Blanket
purchase orders may not be open longer than one fiscal year.
See Appendix A8 for a sample copy of the purchase order document.
B.
Competition Requirements & Thresholds
Refer to the Purchasing Procedures Manual for Competition Requirements & Thresholds and
Exceptions to Competition / Competitive Solicitations. Purchases of like commodities or
contractual services shall not be divided / split so as to avoid / circumvent these monetary
threshold requirements.
(1)
(2)
(3)
Rev. 8/15/2014
Purchases Less Than or Equal To $3,000.00
(a)
A minimum of one (1) written quote must be solicited.
(b)
Or utilize existing solicitation, term contract, state contract, piggyback, sole
source, or other exemption as specified herein. Additional approval
requirements may be required for exemptions to competition.
Purchases Greater Than $3,000.00 and Less Than $25,000.00
(a)
A minimum of three (3) written quotes must be solicited.
(b)
Or utilize existing solicitation, term contract, state contract, piggyback, sole
source, or other exemption as specified herein. Additional approvals may be
required for exemptions to competition.
(c)
Quotes shall be awarded to the lowest, responsive, responsible vendor.
(d)
Schools and Departments are encourage to utilize the Request for Quote
Form, Quote Tabulation and Award Sheet (see appendix) or request
assistance in obtaining quotes from the Office of Purchasing Services.
(e)
Quotes shall be requested for like items and/or services.
(f)
Fax or email responses are acceptable as a written response.
(g)
A written “No Quote” is acceptable and may count as a solicited quote.
(h)
Screen prints from websites or advertisements do not constitute as a written
quote.
(i)
Copies of quotes must be received by the Office of Purchasing prior to
approval of the requisition as they will become back up documentation to the
Purchase Order.
Purchases $25,000.00 or Greater
(a)
Competitive Solicitations shall be utilized for the purchases of like
commodities or contractual services which aggregate $25,000.00 or greater.
Board approval of Competitive Solicitations is required.
(b)
Or utilize existing solicitation, term contract, state contract, piggyback, sole
source, or other exemption as specified herein. Board approval may be
required for exemptions to competition, if not already obtained.
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C.
6
Special Conditions for Internal Accounts
Trust Accounts
Internal Accounts held in trust for individuals such as purchases of class jewelry, yearbooks,
cards and invitations, insignias, caps and gowns, etc., shall be exempt from the requirements
for requesting informal quotes, formal quotes, or bids per State Board Rule 6A – 1.091.
D.
Purchase of Gift Cards
Gift Cards should only be issued for the purposes of awards, scholarships, appreciation and
contributions. Gift Cards should never be issued for payments of products, services or
employee labor.
(1)
Vendors – for appreciation of volunteer services only; amount not to exceed $50.
(2)
Employees – awards and appreciation only. However, per IRS Publication 525 All
cash equivalent items paid to employees are taxable. It is the employee’s
responsibility to report gift cards received as income on their 1040 tax return.
(3)
Students – awards and scholarships only.
(4)
Contributions – to organizations or individuals; amount should not exceed the specific
amount collected for that purpose.
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A.
7
Disbursements
Internal Accounts shall be expended for the purpose for which they were collected and in
accordance with procedures established by the State Board of Education and accounting
procedures as provided by the Brevard County School District.
Reimbursements from internal accounts should not be given to employees without first
obtaining an approved purchase order prior to purchase.
B.
Voided
(1)
Voided Checks
Checks will occasionally need to be voided – checks lost or damaged in transit or
misplaced by the payee, errors in completion of the check, or checks damaged
during printing. The accounting program has an automated void check feature to be
utilized when voiding checks. (See Chapter 7 of the CrossPointe User’s Manual for
Internal Accounts). Voiding a check in the accounting program adds back the
amount of the check to the cash account and to the fund account, and removes the
check information from the outstanding checklist. Voided checks must be marked
“VOID” and the signature block removed.
(a)
School Accounting should be contacted when a check needs to be voided
and the following condition exists:
(i)
(2)
The check was issued against a Blanket PO or a Normal PO that
was closed in a previous fiscal year.
Retention of Voided Checks
When a check must be voided, be sure to keep all voided checks on hand with the
fiscal year’s records. Voided checks should be kept in numerical sequence with
cancelled checks returned from the bank; or alternatively, if your bank does not return
cancelled checks with the bank statement, voided checks should be kept (in numeric
order) in a separate folder for easy accountability.
The only justifications for not having a check on hand are:
(a)
When the payee lost the check.
(b)
The check was lost in transit and cannot be accounted for.
In either of these instances, a note should be retained in the folder documenting what
was done to ensure that the check had not cleared the bank, including the date that
a stop payment, if applicable, was issued for the missing check.
C.
Manual Checks
Under no circumstances should checks be pre-signed. Blank manual checks are prohibited
from being used as a normal business practice. The use of manual checks should be limited
to emergency situations only and requires advanced approval from School Accounting.
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D.
7
Restricted Expenditures
The following expenditures from Internal Accounts are deemed inappropriate and shall not be
made except from funds collected for a specifically identified purpose:
(1)
When budgetary funds are available, the purchase of equipment, supplies, forms,
and postage for curricular or classroom use is not allowable from internal accounts
funds. An exception will be made, due to the nature of the expenditure, to
accommodate postage expenditures when reimbursement is claimed from budgetary
funds. Revenue derived from vocational education production shops may be used
for these purposes.
(2)
Any other expenditure from Internal Accounts, where reimbursement is claimed from
District budgetary funds, must be documented as an urgent purchase. This
documentation must include full details and justification for circumventing District
procedures. Any emergency purchase must comply with all bid and quote
procedures of the District as set forth in School Board Rule 6320. It is not the
intention of Internal Accounts to purchase items that are provided for by budgetary
resources. In addition, the practice of claiming reimbursement results in unnecessary
paperwork.
(3)
Curricular related travel, professional, technical, or consultant services, or other items
for which District budgetary funds are available. However, revenue derived from
vocational education production shops may be used for these purposes.
(4)
Articles for the personal use of any student, employee, or other person; except those
items which are identifiable as being in recognition of service or promotion of school
activities, and those items identified under Florida State Board of Education Rule 6A1.043, Promotion and Public Relations Expenditures.
(5)
Personal memberships or personal subscriptions. Accreditation or activities in
association with a membership shall be subject to approval by the Superintendent.
(a)
Basic membership fees for the Band or the National Honor Society or other
clubs, which are required for the school’s participation, are allowable.
(6)
Salaries or other compensation for duties or assignments that are the responsibility of
the District.
(7)
Loans, credit, or accommodation purchases.
(8)
Repairs and maintenance of District equipment for which District budgetary funds are
available. However, revenue derived from vocational education production shops and
career and technical education courses may be used for these purposes.
(9)
All expenditures for the purchase of buildings, remodeling, renovation, repairs,
alteration to the facilities or attachment of permanent fixtures to the property shall
require prior written approval of the Superintendent or designee.
(10)
Generally, contributions to an outside party are not allowable. However, when funds
are collected with the express purpose of making a contribution, contributions will be
allowed provided that the monies collected for the contribution are held in a trust
account by the school until disbursed.
(11)
The Superintendent must approve the purchase or acquisition and use of cellular
telephones. Any unauthorized purchase or usage by an employee will be the
responsibility of the employee.
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(12)
Promissory notes, installment contracts, or lease purchase agreements shall not be
executed from Internal Funds in the name of the school or any school organization,
except as authorized by the District School Board.
(13)
No school organization, club, or group of students shall make expenditures that
exceed the cash resources available to the organization or group.
(14)
No merchandise or services shall be sold or promoted by a non-school agency, in or
through any school, or on school grounds, without written approval of the Principal.
Written approval will be made on the basis of services to pupils or staff.
(15)
The Superintendent may allow advertising in student publications according to the
following guidelines:
(a)
No advertisements may be obscene as to minors under Florida law or
promote products or services that minors may not legally purchase.
(b)
No advertisements may contain libelous material.
(c)
No advertisements may be accepted which would tend to create a
substantial disruption in the school environment.
(d)
No advertisements shall criticize or promote the beliefs or symbols of any
race, religion, gender, or ethnic group.
(e)
Advertising is subject to School Board Rules.
If a question concerning expenditures arises, contact School Accounting for
clarification.
E.
Payment for Services Paid from Internal Funds
The method of payment for services performed by individuals will depend on the relationship
that exists between the individuals and the school or District. The relationships are best
described by the following three categories:
(1)
Employee/Employer
An employee/employer relationship exists when an individual is engaged to perform a
service that is under the control or supervision of the school or District. The school or
District sets the time, the hours, the rate of pay, and is responsible for the function.
These payments must be processed through the District’s Payroll.
(2)
Independent Contractors
An independent contractor is an individual or business that is hired to perform a
service. This individual or business must be routinely engaged in providing similar
services to other customers. The individuals or businesses have a level of expertise
beyond that of an employee and do not provide services that are controlled or
supervised by the school or District.
Rev. 8/15/2014
(a)
Payments to a non-incorporated independent contractor must be processed
as a 1099 Vendor utilizing the District approved CrossPointe accounting
software system.
(b)
Payments to incorporated independent contractors must be processed in the
corporate name. Payments in the name of the individual are not permissible.
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7
Disbursements
(c)
(3)
Employees cannot be independent contractors or consultants. All payments
paid to employees must be reported on the employee’s annual W-2 wage
statement.
How to Process Compensation for Services
The following table reflects the various relationships and payment methods to be
utilized when making payments for compensation for services from Internal Funds.
SERVICES
EXAMPLES
RELATIONSHIP
HOW TO PAY
Athletic Event
Personnel
Scorekeepers,
ticket takers, ticket
sellers, and clock
operators, event
manager
Employee/Employer
These personnel must be
employees of the District and all
payments are to be processed
through District Payroll.
Coaches for
Camps
Coaches
Employee/Employer
These personnel payments are
to be processed through District
Payroll.
Extracurricular
Security
Services
Security Services
performed by nondistrict staff
Incorporated
Independent
Contractor when paid
to Sheriff’s Association
or City Police Dept.
Payment from Internal Funds
will be made directly to the
association or City Police Dept.
The actual payments to the
individuals are the responsibility
of the association or dept.
Non-incorporated
Independent
Contractor
Game Officials
Disc Jockeys
Game Officials or
Clock Operators
assigned by the
appropriate Official
Organization.
DJ services
Payments from Internal Funds
paid directly to an individual will
be paid as a 1099 Vendor.
Incorporated
Independent
Contractor when paid
to the Official’s
Association.
Payment from Internal Funds
will be made directly to the
Official’s
Association.
The
actual
payments
to
the
individuals are the responsibility
of the Official’s Association.
Non-incorporated
Independent
Contractor
Payments from Internal Funds
paid directly to an individual will
be paid as a 1099 Vendor.
Incorporated Business
Payment from Internal Fund
must be made directly to the
incorporated business name.
Individual or NonIncorporated Business
Payments from Internal Funds
paid directly to an individual will
be paid as a 1099 Vendor.
Note: If this individual is also a
District employee, then this
payment must be processed
through District Payroll.
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Disbursements
F.
7
Internal Revenue Service Form 1099
The District’s Accounting Department has the responsibility for issuance of IRS Form 1099
tax statements for payments to non-corporate entities. This tax statement is required when
the District has compensated any individual or non-corporate entity for services rendered
which amount to $600.00 or more in a calendar year.
(1)
This requires that all Internal Accounts payments to non-incorporated businesses for
services rendered (e.g., disc jockeys, piano tuners, and performers) be paid as 1099
Vendors.
(a)
(b)
(2)
G.
The bookkeeper is responsible for obtaining a completed Form W-9 Request
for Taxpayer Identification Number and Certification from each new vendor
prior to payment.
(i)
The original Form W-9 should be forwarded to the Purchasing
Department with a New Vendor request form.
(ii)
The District is responsible for retaining a copy of the Form W-9.
The District Accounting Department will generate the proper tax reports
based on this information.
Failure to follow the above guidelines may result in the District being assessed
penalties by the Internal Revenue Service. IRS regulations provide for substantial
penalties for failure to comply with Form 1099 reporting requirements.
Travel Reimbursement from Internal Accounts
Travel expenditures may be paid from Internal Accounts, subject to restrictions outlined
herein, and in District School Board policies and procedures. Such travel must be properly
authorized and all claims must be adequately documented. Travel expenses must relate to a
student activity; administrative costs are not permissible.
(1)
In-County Travel
Employees who regularly travel among various schools and other locations in the
county to perform their official duties will be eligible for mileage reimbursement for
travel expenditures, excluding commuting to and from their established work site.
(2)
(a)
An In-County Travel Expense Report must be filed with the Bookkeeper.
(b)
Mileage will be reimbursed at the standard IRS mileage rate in effect when
the travel occurs.
Out-of-County Travel
Out-of-county and overnight travel expenses must comply with the District’s
Procedures for Out-of-County Travel.
Rev. 8/15/2014
(a)
An Out-of-County Leave and Travel Expense Report, supported by all
pertinent receipts as indicated by District procedures, must be filed with the
Bookkeeper.
(b)
Airline reservations may be made through a travel agency, directly with
airline, or group booking.
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Disbursements
(c)
7
(i)
Only coach-class tickets may be purchased for District-related travel.
(ii)
Travelers may not restrict air travel to a specific airline; however,
travelers will not be required to fly on small engine planes solely due
to cost considerations.
All automobile rentals must be made through the State-contracted vendor,
Avis Car Rental. Please contact Accounting Services.
(i)
All employees approved to rent cars for official business shall hold a
valid driver’s license.
(ii)
Each Traveler must complete the Avis Travel Order Request Form,
sign the form, obtain approver’s signature, and send to Accounting
Services for processing before a reservation is made.
(iii)
For a single traveler, the District will only pay for the cost of a
compact size vehicle; cost of upgrades will be borne by the traveler.
(iv)
As the authorized driver of a rental car you are responsible for:
(1) Call Avis to make reservation, provides pickup and return time,
inform Avis that he/she has an Avis Company Travel Order and
provide the District’s Avis award number which is listed on the
Avis Reservations Responsibilities/Rate Sheet.
(2) Providing the Avis Company Travel Order to the rental agency
upon pick up.
(3) Ensure that the rate charged matches the rental rate highlighted
on the Avis Reservation Responsibilities/Rate Sheet.
(4) Ensure no additional services listed as non-reimbursable by the
District on the Avis Reservation are added.
(5) Noting condition and mileage of vehicle at the time of rental.
(6) Refueling the vehicle out-of-pocket prior to return of the vehicle.
(7) Noting mileage and condition of the vehicle at turn in.
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Internal Accounts Procedures Manual
Acquisition or Disposition of Property
A.
8
Definition of Property
Florida State Statutes, Chapter 274, and School Board Rule 7300, provide the authority
under which we must maintain our inventory records system. Non-consumable items with a
capitalized value equal to or greater than the value defined in F.S. 274 and a normal life
expectancy of one year or more must be placed on the District’s property records inventory.
State law also requires that this property be inventoried no less than annually.
All capitalizable assets purchased from District Funds, from Internal Accounts, or
donated to the District must be reported to the Accounting Services Department /
Property Control Group in order that the item might be tagged and placed in the
property records inventory. See Appendix A9 for the reporting format.
B.
Acquisition of Property
(1)
When purchasing property through budgetary funds, utilizing a School District
Requisition or through internal funds, the purchase will be flagged for a property tag.
(a)
A tag will be sent to your school or department to be placed on the property
as directed under the District’s Property Records Guidelines.
(b)
Care must be taken to provide the correct object code when making a
property purchase.
See Appendix A10 for the Object Code Quick Reference Guide. This guide
will help you identify the correct object code for specific items. If the correct
code is not used, the Accounting Services Department / Property Control
Group may not detect the need for a tag to be issued. It is the school’s
responsibility to assign one of the following object codes:
Object Code
(c)
621 / 622
Audio-Visual materials
641 / 642
Furniture, fixtures & equipment
643 / 644
Computer hardware
651
School buses
652
Other vehicles
691 / 692
Computer software
693 / 694
Software license fees
The following information must be provided to the Accounting Services
Department / Property Control Group to ensure proper property identification:





Rev. 8/15/2014
Description
Date of receipt
Serial number, if applicable
Model number
Property location, including room number, if applicable
Any other detail that would assist in the proper identification and
tracking of the property in the District’s property record system.
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Acquisition or Disposition of Property
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If this information is not included with the original paperwork, the Accounting
Services Department / Property Control Group will request this information
from you at the time the tag is sent to your school or department.
(2)
C.
(d)
When purchasing computer upgrades and/or additional memory for existing
computers, you must identify the computer that is enhanced by these
upgrades. These items increase the value of the computer in which they are
placed and must be tracked with the upgraded system.
(e)
All schools and departments are required to implement a system to identify
and track the location of all software purchased.
When property is acquired by donation, the:
(a)
Tangible personal property acquired by donation, as defined in Chapter
274.01 of the Florida Statutes, becomes the property of the District and is
subject to procedures for property control.
(b)
A completed Property Donation form is required to be generated when items
that meet the criteria for fixed assets are purchased or received as a
donation.
(c)
The original form is forwarded to the Accounting Services Department /
Property Control Group. A copy of this form should be retained at the school
acquiring the item.
Disposition of Property
(1)
Equipment Trade In
The District must provide approval before any tagged and capitalized property may
be considered surplus property. This approval requirement also applies to the tradein of tagged and capitalized property. Prior to trading in any property, the procedures
below must be followed:
(2)
(a)
Send a memorandum to the Director of Warehousing, listing the property
record numbers and types of equipment to be traded in, including the amount
to be provided for the trade in.
(b)
If approval is given, the item will be presented to the Board for approval of
disposition via trade in.
(c)
Following approval by the Board, written notification will be sent from the
Director of Warehousing.
(d)
Property tags must be removed and sent to the Director of Warehousing,
under whom Property Surplus operates. If the property has been tagged
using the new bar code tags, a special tag will be provided by the Property
Surplus Department to affix over the bar code tag.
Transfer or Movement of Property within District
An electronic asset transfer is required to be completed by both the sending and
receiving sites for all tagged property to document the movement of property within
the District. It is recommended that a Distribution Center Request (DCR-1) form be
used to document the movement of untagged items as a matter of good business
practice. See Appendix A11 for a sample of the Distribution Center Request (DCR1) form.
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8
An electronic asset transfer for tagged items or a DCR-1 for non-tagged items must
be completed for any of the following:
(3)
(a)
Property sent to the warehouse complex for surplus
(b)
Requests for property to be transferred from one site to another permanently.
(c)
Property sent to another site to be stored
(d)
Special requests such as in-house furniture moves, tables for Science Fairs,
chairs for graduation, and the pick-up of obsolete textbooks
Theft and Property Damage
Schools and departments should report any theft, property damage or vandalism to
law enforcement, obtain a case number, complete an incident report, and turn in the
documentation to the Office of District and School Security and a copy to the
Accounting Services Department / Property Control Group. The asset number and/or
serial number of any tagged assets involved in the incident should be included in the
law enforcement and District reports. The property custodian’s signature must be
included in the law enforcement and District reports. After receiving copies of the
reports, Accounting Services Department / Property Control personnel will then list
these items as stolen on the school’s or department’s property inventory.
(4)
Equipment Out on Loan or Out for Repair
(a)
A signed form to indicate who has the equipment and to provide information
as to the current location should properly document equipment and other
items borrowed from the District by employees, students and/or others.
(b)
A sample form is included in this manual and a form should be developed on
the letterhead of the school or department from which the equipment is
loaned. This form serves as written documentation before equipment is
removed from District property.
A file of these forms should be
maintained and be available for audit at any time. See Appendix A12
for the Property Loan Form template.
When lending out mobile computing devices Educational Technology’s Use
Agreement Form may be used instead of the Property Loan Form. See
Appendix A13 for ET’s Use Agreement Form.
(c)
(5)
When items are out for repair, schools or departments should keep written
documentation of date released for repair and to whom, along with the
description and property number on it.
Obsolete Property
When a Principal or Director determines an item is either obsolete or of no
value, the school shall proceed to transfer the property to the warehouse complex for
surplus or some other site for storage.
(a)
The property is transferred through the use of an electronic asset transfer (for
tagged property) or a DCR-1 form (for untagged property).
(b)
The school or department should not dispose of the property without proper
authorization. The property disposition must be approved by the District
School Board prior to disposition of the property.
For specific questions pertaining to property acquisition and control, contact
the Accounting Services Department / Property Control Group.
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Transfers and Adjustments
A.
9
Transfers
Transfers are generally a movement of money at the Principal’s discretion and are not used
to correct cash receipt or cash disbursement transactions. Adjustments are generally utilized
when recording interest income, handling NSF checks, recording bank service charges, and
correcting cash receipt and disbursement transactions.
(1)
Transfers
Occasionally, a situation will require that funds from one account be transferred to
another account. A transfer is used for moving monies from one account to another
when in-house transactions take place. This type of transaction needs to be
distinguished differently from a receipt or a disbursement. Moving funds from one
account to another increases the balance in one account for the amount of the
transfer while decreasing the balance in the other account for the same amount.
Note: The increase/decrease to the fund account is not via a receipt or
disbursement. Also, transfers can only be transacted from cash accounts to cash
accounts (Dimension 2 – General Ledger – 111X) or from account to account.
(2)
(a)
The information pertaining to all transfers must be entered on an Internal
Accounts Adjustment/Transfer Approval Form. The Principal must approve
all transfers by signing the adjustment/transfer approval form prior to
processing the transfer.
(b)
To correct an error made on a previously posted transfer, a correcting
transfer must be transacted. Adjustments are never used to correct a misposted transfer.
(c)
Create a folder for the Internal Accounts Adjustment/Transfer Approval forms
and file numerically.
(d)
Supporting documentation pertaining to the reason for the transfer must be
attached to the transfer form.
General Account Transfers
General accounts should benefit all students directly. Usually, transfers should not be
made from General accounts to other fund type accounts. There may be extenuating
circumstances where a transfer is required. In these instances, School Accounting
should be contacted for approval prior to processing the transfer.
(3)
Trust Account Transfers
Transfers are not allowed into and out of Trust accounts. These funds are restricted
in nature and are intended for a specific purpose. If there are extenuating
circumstances where a transfer is required, School Accounting should be contacted
for approval. Otherwise, transfers should not occur from Trust accounts.
(4)
Class Account Transfers
Class or club accounts should be reviewed for inactive accounts, i.e. idle for at least
six (6) months. If a class or club account is determined to be idle or no longer
needed or if the class or club is disbanded, the remaining funds should be transferred
to a General account or to such account identified by the officers of the class or club
prior to dissolution.
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Transfers and Adjustments
(5)
Senior Class (12th grade)
If funds are remaining in the Senior Class or 12th grade account at the end of the
school year, the Senior Class officers may determine the disposition of those funds.
This decision should be clearly stated and documented in the minutes of the meeting
and this written documentation should be attached as support for the Transfer
Voucher form. In lieu of documented authority to transfer the funds, any remaining
funds at the end of the school year will remain in the 12th grade account for the next
Senior Class.
B.
Adjustments
Adjustments are generally used when prior transactions need to be corrected. Do not use
transfers to accomplish this task. Each adjustment created must be associated with either
receipts (increases) or disbursements (decreases).
An adjustment is utilized for:






Recording Checking or Investment Interest Income.
Recording NSF Checks or Redeposit of NSF Checks.
Recording of Bank Service Charges.
Recording Bank Direct Deposits or Direct Withdrawals 
Correcting Cash Receipts or Disbursement Amounts.
Correcting Cash Receipts or Disbursement Posting Errors.
The Principal must approve all adjustments by signing the
Adjustment/Transfer Approval form prior to processing the adjustment.
Internal
Accounts
Supporting documentation pertaining to the reason for the adjustment must be attached to
the Adjustment Approval form.
Create a folder for the Internal Accounts Adjustment/Transfer approval forms and file
numerically.
(1)
Interest Income
All interest income should be recorded as an adjustment. (refer to Chapter 9, page 92 of the CrossPointe User’s Manual).
(2)
Returned Checks
Returned checks or NSF checks should be recorded as an adjustment. (refer to
Chapter 9, page 9-2 of the CrossPointe User’s Manual).
(3)
Bank Service Charges
All service charges, purchases of bank supplies, and reversals of bank service
charges should be recorded as an adjustment. (refer to Chapter 9, page 9-2 of the
CrossPointe User’s Manual).
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Transfers and Adjustments
(4)
9
Direct Deposits / Direct Withdrawals
All direct deposits appearing on the bank statement should be recorded as a regular
deposit (refer to Chapter 3, page 3-3 of the CrossPointe User’s Manual).
All direct withdrawals appearing on the bank statement should be recorded as an
adjustment (refer to Chapter 9, page 9-2 of the CrossPointe User’s Manual).
(5)
Receipts
All corrections for posted cash receipts should be made as an adjustment (refer to
Chapter 9, page 9-2 of the CrossPointe User’s Manual).
(6)
Disbursements
All corrections for posted cash disbursements should be made as an adjustment
(refer to Chapter 9, page 9-2 of the CrossPointe User’s Manual).
(7)
Vendor Refunds
The following are considered vendor refunds for the purpose of processing in the
CrossPointe accounting system:
(a)
Change returned from a vendor for a check issued for an amount greater
than the purchase amount.
(b)
Check received from a vendor for an overpayment.
a. The above two examples should be recorded on the F609 panel in
with a Ledger Action of “X”. (Refer to Chapter 3 of the CrossPointe
User’s Manual)
(c)
A check debited (ACH) for an amount less than the check was issued.
a. The above should be recorded with an adjustment.
Chapter 3 of the CrossPointe User’s Manual)
Rev. 8/15/2014
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(Refer to
Internal Accounts Procedures Manual
Inventory
A.
10
Inventory of Merchandise
A physical inventory of items held for resale (e.g., School Store merchandise, uniforms, Tshirts, etc.) must be taken prior to completing the year-end financial reports for June 30.
Inventories conducted during the month of June will be considered to be materially accurate
for the year-end financial reporting purposes.
(1)
The inventory must be based on a cost and retail method. The inventory data should
be reported on the School Store Inventory sheet and/or the Other Inventories sheet.
(2)
Also, a separate accounting should be made for all items given away to students or
for items that have become obsolete and disposed of.
See Appendix A14 for sample worksheet formats for inventory of school stores and for
other inventories.
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Sales Tax
A.
11
Taxable Purchases
All items purchased for resale are subject to Florida Sales Tax unless specifically exempted.
Items that are resold, regardless of profit, are subject to sales tax.
(1)
Schools have a special provision in the Florida Sales and Use Tax Laws that allows
them to pay sales tax directly to the vendor when purchasing goods that will be resold to
raise funds for the school. Examples of purchased goods would be for vending machines
located on the school premises, school materials and supplies resold or rented to students
attending grades K through 12. This is applicable unless the item being sold is specifically
exempt, for example bottled water. Items that are resold, as a part of school fund raising
projects are classified as taxable sales regardless of profit. (12A-1.0011(3)(c), F.A.C.).
Sales tax in this situation is based upon the purchase price of the goods purchased
for resale. The tax is part of the cost of the school purchasing the items and the tax is
not collected separately.
Example: Calculating sales tax paid to the vendor
Purchase Price:
= $10.00
Sales Tax:
=$
.60 ($10.00 x 6%)
(2)
When ordering items that are not tax exempt, consider crossing out the tax-exempt
number on the School Internal Accounts Purchase Order form. This may assist the
vendor in knowing that sales tax is due.
(3)
If items are purchased for resale from an out-of-state vendor or a vendor who will not
accept payment of Florida Sales Tax, then the sales tax must be paid directly to the
Florida Department of Revenue. Sales tax in this case is based upon the sales price
of the goods purchased for resale. Sales Tax is collected from the purchaser and
included in the sales price of the good.
Example: Sales tax paid to the Department of Revenue
Purchase Price:
= $10.00
Sales Price:
= $15.00
Sales Tax
=$
.85 [$15.00 - ($15.00 / 1.06)]
Note: It may be in the school’s best interest to choose an alternate vendor if the
vendor does not collect Florida Sales Tax.
(4)
B.
If the vendor does not separate the tax on the invoice, a corrected invoice will need
to be obtained, or a written statement from the vendor noting that the price includes
the sales tax. This will alleviate any potential questions that may arise with the
Florida Department of Revenue.
Exempt Purchases
(1)
Purchases that are made for the school and not resold are exempt from Florida Sales
Tax. (Section 212.08(7)(o), F.S.)
(2)
Band uniforms, athletic uniforms and equipment, and other items of clothing bought
and paid for by a school with ownership and title remaining with the school, are
exempt. (Section 212.08(7)(o), F.S.)
(3)
Labor, parts and materials used and incorporated into and becoming a component
part of tangible personal property, in rebuilding, repairing or reconditioning same for
resale, are exempt. (Rule 12A-1.006(5) F.A.C.)
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Sales Tax
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(4)
The purchase of school books, including printed textbooks and workbooks,
containing printed instructional materials for use in regularly prescribed courses of
study, are exempt. (Rule 12A-1.0011(3)(a) F.A.C.)
(5)
Yearbooks, magazines, newspapers, directories, bulletins, and other similar publications
distributed by schools offering grades K through 12 are exempt. (Rule 12A-1.0011(3)(b)
F.A.C.)
(6)
Items such as T-shirts or gifts that are given away free of cost to students and employees and
are purchased using donated or fundraiser funds are not subject to sales tax. No use tax is
due on the acquisition cost of the items purchased by the School as the School is an exempt
entity under Chapter 212, F.S. (Rule 12A-1.077(1) F.A.C.) T-shirts and other clothing sold to
and kept by students and/or faculty are taxable.
(7)
School districts may purchase taxable goods and services necessary for parent-teacher
associations or parent-teacher organizations tax exempt, as provided in Section 212.0821,
F.S. The purchases made by the school district must be made with funds provided by the PTA
or PTO to the school district. The external organization would need to donate funds to the
school for the school to make the tax exempt purchases following District purchasing policies.
(Rule 12A-1.0011(2) F.A.C.)
If purchases are made and paid for personally by a staff member, any sales tax paid on these
purchases will not be reimbursed. In order to be tax exempt, payment to the vendor must be
made directly by the school or District. This will necessitate the need for a School Internal
Accounts Purchase Order form. (Sales Tax Regulation 12A-1.038 (3)(a))
C.
Taxable Sales
(1)
Concession Stand Sales – If the concession stand is run by an internal
organization, i.e. monies disbursed and deposited through the school’s internal
accounts, sales tax may be paid directly to a Florida vendor based upon the
purchase price / invoice amount or directly to the Department of Revenue based
upon the sales price. If, however, the concession stand is run by an outside support
organization (funds are not processed through the school’s internal funds), then sales
tax must be paid to the vendor on the purchase price. (Rule 12A-1.0011(3)(c)1.b,
F.A.C.)
(2)
Internal Parent Teacher Organizations – With regards to items purchased for
resale as a fundraising activity, PTOs and PTAs are provided a specific exception by
the Florida Statutes and are allowed to calculate and pay sales tax on the invoice (or
cost) amount. If sales tax is paid on the purchase price, then the PTO would not be required
to collect tax on the sale. (Rule 12A-1.0011(3)(c)(d) F.A.C.)
(3)
Vocational Education Classes – In the event that a vocational education class has
the opportunity to sell items or products to groups or individuals other than schoolsponsored groups, then sales tax must be paid on the sales amount. (Section
212.05(1), F.S.)
(4)
Uniforms and Equipment Sales or Rentals – The sale, lease or rental of band
uniforms or instruments, athletic uniforms or equipment, and other items of clothing
owned by the school are taxable on the sale or rental amount. See Appendix A15
for the Music Program Rental forms for elementary and secondary schools. (Section
212.05(1), F.S.)
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Sales Tax
(5)
11
Tangible Personal Property – The sale of tangible personal property, purchased,
rebuilt or reconditioned for resale – is taxable on the sales amount. (Section 212.05(1),
F.S.)
(6)
Meals – Barbeques, fish fries, and similar meals are taxable, even if the entire
proceeds are used for charitable purposes. (Rule 12A-1.0011(3)(c)1.b,(4) F.A.C.)
(7)
School Stores – The sales of school materials and supplies in a school store are
taxable, regardless of by who sold. Sales tax may be paid directly to a Florida
vendor based upon the purchase price / invoice amount or directly to the Department
of Revenue based upon the sales price. (Rule 12A-1.0011(3)(c)(d), F.A.C.)
(8)
Lock Rentals and Parking Fees – The rental of locks or the fees charged for
parking are taxable on the amount of the rental or fee collected, net of any portion of
the fee held as a refundable deposit. (Section 212.05(1) F.S. & Section 212.03(6) F.S.)
(9)
Fundraising Activities – The sale of candles, candies, confections and other
novelties sold for fund raising purposes by school-sponsored organizations are
taxable. Sales tax may be paid directly to a Florida vendor upon the purchase price /
invoice amount or directly to the Department or Revenue based upon the sales price.
(Rule 12A-1.0011(3) F.A.C.)
D.
Exempt Sales
(1)
School-sponsored Events – Admissions to athletic or other events are exempt only
when student and/or faculty talent is utilized. (Rule 12A-1.0011(5)(a) F.A.C.)
(2)
Textbooks – The sales of school books, textbooks, workbooks and other printed
material used in regularly prescribed courses of study in public schools, are exempt.
(Rule 12A-1.0011(3)(a) F.A.C.)
(3)
Commodities – Edible commodities such as cheese, sausage, spices, fruit and bulk
cookies or cookie dough, are exempt. Bakery products sold by bakeries that do not have
eating facilities are also exempt. (Section 212.08(1)(b), F.S.)
(4)
Yearbooks – yearbooks, magazines, newspapers, directories, bulletins, and other similar
publications distributed by schools offering grades K through 12 are exempt. (Rule 12A1.0011(3)(b) F.A.C.)
(5)
E.
Banquets, Field Trips, Dances, Fundraising Tournaments - Admission charges,
dues, and membership fees to an event or program sponsored by a school. Rule
12A-1.0011(5), F.A.C.
Sales and Use Tax Return (DR-15)
Schools must file and pay sales and use tax returns on the internet (whether the return is a
zero return or tax due). After paying online the school will print out a confirmation page and
attach it to the signed “Internal Accounts Adjustment/Transfer Approval Form”. The
Department of Revenue will no longer accept a check as payment.
Failure to remit sales tax when required could be subjecting the school and the District to
penalty and interest charges. The sales tax payment is to be recorded as an adjustment.
Refer to Chapter 9 of the CrossPointe User’s Manual for Internal Accounts
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F.
11
Florida Department of Revenue Correspondence
If any correspondence is received from the Florida Department of Revenue regarding sales
tax, such as fines and penalties, contact School Accounting. Also, avoid having any extensive
conversations with the Florida Department of Revenue and its agents without coordinating
with School Accounting.
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Fundraising Activities
A.
12
General
All fund-raising activities shall be conducted in accordance with District School Board rule
5830 and 9211. Fund-raising projects and activities by the school, or groups within the
school, shall contribute to the educational experiences of pupils and shall not be in conflict
with the overall instructional program. The objective of fund-raising activities shall not conflict
with programs as administered by the District School Board.
(1)
When any school organization or group is involved in a fund-raising activity, or any
function exposing the District to extraordinary liability, approval must be obtained in
advance from the Superintendent or designee.
(2)
The determination of the fund-raising activities for a school shall be the responsibility
of the Principal. The Principal shall control the fund-raising activities conducted in the
name of the school and assure that the purposes are worthwhile. Each fund-raising
activity shall have the approval of the organization sponsor and the Principal. All staff
shall conform to the following conditions and such other administrative directives as
may be issued by the Superintendent.
(3)
Rev. 8/15/2014
(a)
Collections for all school sponsored fund-raising activities must be deposited
in the Internal Funds.
(b)
Each school shall regularly evaluate its fund-raising projects and activities as
they relate to school programs, the promotion of educational experiences,
the time involved for students and teachers, and the additional demands
made on the school community.
(c)
Fundraising activities occurring during school hours, for which students are
charged an admission, have been approved by the Superintendent to occur
once a semester with the approval of your Area Superintendent. Elementary
student participation in off-campus fund-raising activities, whether sponsored
by the school or any school-related organizations, shall be conditional upon
the school having on file the written parental consent for each activity.
(d)
The Principal is responsible for ensuring that there are not excessive fundraising activities and projects within a school. Full justification of the need
and an explanation of the manner in which the funds will be expended shall
be required before any project or activity is approved.
(e)
Each fund-raising activity shall be planned to finance a specified objective.
(f)
Generally, contributions are not allowable. However, when funds are
collected with the express purpose of making a contribution, contributions will
be allowed provided that the monies collected for the contribution are held in
trust by the school until disbursed.
A Parent Teacher Association or other organization connected with the school may
sponsor fund-raising activities provided that school work and time are not affected.
Such activities shall be conducted in accordance with the policies of the District
School Board and with the approval of the Principal.
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Fundraising Activities
B.
12
Prohibited Fundraising Activities
The following fundraising activities are prohibited:
(1)
Raffles and other activities of chance shall not be conducted in connection with any
school activities. Any form of gambling is prohibited on school property. Contact
Brevard Schools Foundation or another 501 (c) (3) for guidance regarding raffles and
activities of chance held off school property.
(2)
Sale of food during school hours is not allowed. State Board of Education Rule 6A7.042 restricts the sale of any food and beverage items in schools in competition with
the established food service programs. This includes “food of minimum nutritional
value” such as carbonated beverages, chewing gum, and candies [Code of Federal
Regulations, 7CFR, Ch. II, 210.11].
The level of restriction is based on the classification of the school as follows:
(a)
Elementary
Prohibited from selling any food or beverages during the school day. Only
the school food service program may sell food and beverages at any time
during this time. The school day begins when the first student steps on
campus and ends when the last bell rings.
(b)
Secondary
Prohibited from selling competitive food or beverages from the beginning of
the school day until one hour following the close of the last lunch period. The
school day begins when the first student steps on campus.
C.
Pre-Approval
Prior to the start of fund-raising activities, a Fundraiser Approval form must be prepared by
the teacher/sponsor requesting the fundraiser and approved by the Principal. This document
indicates the intention and purpose of the fund-raiser. See Appendix A16 for the Fundraiser
Approval form.
D.
Final Accounting
The Fundraiser Reconciliation Form must be filed within 60 days of the close of each fundraising activity by the teacher/sponsor coordinating the fundraiser. This report reflects a final
accounting for each fund-raiser and accounts for unsold merchandise. See Appendix A17
for the Fundraiser Reconciliation form.
The Fundraiser Reconciliation Form should state:
(1)
The organization sponsoring the event
(2)
The date(s) for the event
(3)
Item(s) being sold
(4)
Vendor items were purchased/donated from
(5)
Number of items purchased at the cost per item. Calculate total cost.
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(a)
(6)
If items donated, then state the number of items received at $0.
Number of items sold at the sales price per item. Calculate total sales.
(a)
E.
12
List the number of items given away at no cost
(7)
List the number of items returned to vendor, if any
(8)
Number of items on hand should equal total items purchased less total sold (and
given away at no cost) less total returned to vendor
(a)
If the actual number of items on hand does not agree with the calculation, the
difference is the number of items unaccounted for.
(b)
A note should be made in the explanation area of the form stating the reason
for any unaccounted for items.
(c)
Any other special circumstance concerning the fundraiser should also be
stated in the explanation of the form.
(9)
All supporting documentation should be attached to the form, including invoices,
purchase orders, receipts, etc.
(10)
The president of the organization as well as the teacher/sponsor must sign and date
the form.
(11)
The form should be forwarded to the Principal for review and final approval.
(12)
The bookkeeper should review the form for accuracy and compare the amounts to
the general ledger. The general ledger should be printed and attached to the
reconciliation.
Fundraiser Control Sheet
The Fund-Raiser Control Sheet may be utilized to monitor fund-raising activities. This sheet
may prove helpful in monitoring the status of fund-raising forms. See Appendix A18 for the
Fundraiser Control Sheet.
F.
Filing Procedures
The bookkeeper should keep a file labeled “Fundraisers” that includes the Fundraiser Control
Sheet, all Authorization of Fundraiser Activity Forms and Fundraiser Reconciliation Forms
with all supporting documentation.
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Reports
A.
13
Overview of Financial Reports
The Financial Reports are designed to provide financial information necessary for
administration and management of Internal Accounts and compliance with federal and state
regulations, and District School Board policies.
The following financial reports are required to be submitted to School Accounting:
(1)
Month-End Reports:
(a) Balance Sheet
(b) Revenue Ledger
(c) Expenditure Ledger
(d) Trial Balance
(e) Principal’s Report *
(f) Project Balance Report
(g) Transfer Report *
(h) NSF Check Spreadsheet (if applicable)
(2)
Monthly Bank Reconciliation
(a) Bank Statement(s) *
(b) Outstanding Check Report
(c) Outstanding Deposit Report
(3)
Annual Unclaimed Property
(4)
Annual Year-End Financial Statements
* Principal’s review and signature is required
B.
Month-End Reports
(1)
The Month-End Reports, excluding the NSF Check Spreadsheet, are system
generated using the District’s approved accounting program. The reports should be
reviewed by the Principal and must be submitted to School Accounting no later than
the 15th of the following month, unless otherwise directed by School Accounting.
(2)
The Principal’s Report provides crucial financial information about Internal Accounts
and is a valuable tool for monitoring and managing activities. The report should be
closely scrutinized by the Principal.
The Principal’s Report provides the following information:
Rev. 8/15/2014
(a)
Account classifications
(b)
Beginning balances for each account
(c)
Revenue by account
(d)
Expenditure by account
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C.
(e)
Ending balance for each account and a grand total
(f)
Checking account status and activity
(g)
Investment account status and activity
(h)
Change Fund account status and activity
(i)
Petty Cash account status and activity
(j)
Accounts Receivable - NSF Checks activity
13
Monthly Bank Reconciliations
It is important to reconcile the school’s checking account on a monthly basis. The bank
reconciliation is prepared using the District’s approved accounting program. When the bank
statement is received, it should be given, unopened, to the Principal for immediate review.
The Principal should initial the bank statement after review. It is recommended that the
reconciliation be completed within two (2) business days of receipt of the bank statement.
The bank account must be reconciled within 5 (five) business days of receipt of the bank
statement. In the event that the bookkeeper is unable to complete the reconciliation within
that time frame, School Accounting should be contacted.
(Please refer to Chapter 10 of the CrossPointe User’s Manual)
(1)
Bank Service Charges
(a)
If the bank statement reflects a regular bank service charge (i.e., standard
monthly bank service charge, charge for deposit slips, or checks that may
have been reordered). The service charge should be entered as an
adjustment.
(b)
A bank service charge may be erroneously posted to a school’s bank
account. If this transpires, the school should immediately request a credit
memo from the bank. This will require an adjustment to be made for the
current month.
In the month the bank issues the credit memo, another adjustment is
required.
(2)
Returned Checks
Returned checks are those checks that have been deposited into the Internal
Accounts bank account, but have been returned primarily due to non-sufficient funds
or closed accounts. If there are returned check transactions on the current bank
statement, an adjustment is required in order to reconcile properly.
(3)
Bookkeeping Errors and Bank Errors
Occasionally, discrepancies occur between transactions appearing on the bank
statement and the accounting entries recorded within the Internal Accounts
accounting records.
(a)
Bookkeeping Errors
If the discrepancy is the result of a bookkeeping error, then the Bookkeeper
must enter an adjustment as follows:
(i)
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If the error is in a deposit:
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Reports
13
If an amount deposited into the school’s checking account disagrees
with the amount entered into the Internal Accounts records, then an
adjustment is required. (refer to Chapter 9, page 9-2 of the
CrossPointe User’s Manual).
(ii)
If the error is in a check that cleared for a different amount:
If a check cleared the bank for a different amount than what was
entered into the accounting program, an adjustment is required.
(refer to Chapter 9, page 9-2 of the CrossPointe User’s Manual).
(b)
Bank Errors
If the discrepancy is the result of a bank error, the following process should
be followed:
(i)
If the bank error is $1.00 or less, then the discrepancy may be
recorded using the procedure for bookkeeping errors.
(ii)
If the bank error is greater than $1.00, then the bank should be
contacted and the discrepancy should be resolved.
(iii)
When the error is not corrected by the bank in the same month, an
adjustment must be made into the accounting program. The
adjustment would be as follows:
(iv)
If the error is in a deposit:
Same as (3) (a) (i) above.
(v)
If the error is in a check that cleared for a different amount:
Same as (3) (a) (ii) above.
The above adjustments for bank errors will need to be reversed using an
adjustment in the month in which the bank correction appears on the bank
statement.
(4)
Outstanding Checks
Outstanding checks are those checks that have been drawn on the Internal Accounts
Checking Account that have not cleared the bank. The outstanding check letter
must be sent for any checks that have not cleared the bank after six months. The
letter must be sent again if the check is still outstanding after one year. Outstanding
checks are not to be voided unless they are being reissued or the funds are being
sent to the district to file as unclaimed property. This will aid in the process of
reporting unclaimed property to the State of Florida. See Appendix A19 for the
Outstanding Check Letter template.
D.
Quarterly General Ledger Account Activity
At the end of each quarter the bookkeeper will print the entire general ledger account activity.
Each account will be distributed to the teacher/sponsor responsible for that account. The
teacher/sponsor will review the activity and sign off on the report, noting any changes or
questions. If there is not a teacher/sponsor responsible for an account then the Principal or
Assistant Principal should review and sign off on the report. The bookkeeper will maintain
the reports separated by quarters. Due to the fact of school being out for the summer and
most teachers are already on summer vacation, the Principal may approve all accounts on
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13
the 4th quarter general ledger report. All other quarters must have the signature of the
teacher/sponsor, if there is one, responsible for each account.
Note: The general ledger reviews will carry forward each quarter. For instance, at the end of
quarter one, general ledgers for periods 1-3 will be printed out and reviewed. At the end of
quarter 2 periods 1-6 will be printed out and reviewed, etc.
E.
Annual Unclaimed Property
Florida Statute 717.117 requires that all unclaimed property, meaning all checks that were
never cashed and have been outstanding for one calendar year, must be reported to Florida’s
Unclaimed Property Department on an annual basis. The bookkeeper is responsible for
keeping track of these checks paid from Internal Accounts. Due diligence must be exercised
in trying to pay out these checks (see Outstanding Checks in this chapter).
A copy of both outstanding check letters, six months and one year, must be kept on hand and
retained for one year in case the State wants verification on any previously reported
information. If the payees do not respond after one year, the bookkeeper must send the
District a copy of the Unclaimed Property list and a check from Internal Accounts made
payable to the School Board of Brevard County for the total unclaimed property from their
school’s Internal Accounts. The District Accountant will then send the State of Florida a
check in payment for the entire District. The District’s deadline for filing and remittance for
the reporting period is April 30th.
In order to provide the District ample time to prepare and compile the required documents,
due dates for schools to submit Unclaimed Property documents to the District will be provided
by School Accounting each year. Due dates will be between January and March each year.
Please do not send any Unclaimed Property information to the District until you receive
instructions.
Example:

Check #123 for $100.00 written on 05/12/11

1st Outstanding Check Letter sent on 11/12/11 (6 months)

2nd Outstanding Check Letter sent on 05/12/12 (1 year)

Check #123 voided in early 2013 when instructed by School Accounting—reason for
void “sent to FL Unclaimed Property”.

Check #400 created, made payable to the School Board of Brevard County for $100.00
and sent to the District when instructed by School Accounting between January and
March 2013.
F.
Annual Year-End Financial Statements
At the close of the school year, the annual financial reports shall be prepared as District
procedures provide. Each school maintaining Internal Accounts is required to file annual
financial reports at the end of the school year. These reports should include all transactions
through the June cutoff date as established by School Accounting. Please refer to the YearEnd Financial Report checklist.
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G.
13
Cooperative Organizations Annual Report
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Rev. 8/15/2014
All organizations operating in the name of the school, which obtain monies from the
public, shall be accountable to the District for receipt and expenditure of those funds
in the manner prescribed by the District.
(a)
The District prefers that the activities of cooperative (or support)
organizations be accounted for in the benefiting school’s internal accounts.
(b)
If the cooperative organization chooses not to be accounted for in the
school’s internal accounts, the organization is required to provide (annual)
information to the District as outlined below.
Cooperative organizations are organizations such as Parent Teacher Organizations,
Band Boosters, and Athletic Boosters. These organizations (when held outside of the
school’s internal accounts) are usually non-profit organizations exempt from federal
income taxes under Internal Revenue Service Code Section 501(c)(3).
Every cooperative organization associated with a school must complete a
Cooperative Organization Annual Report. The report must be forwarded to the
Principal no later than August 31 following the end of the fiscal year. See Appendix
A20 for the Cooperative Organization Annual Report.
The District recognizes and appreciates the service and assistance provided by these
organizations. Cooperation between schools, the District, and cooperative
organizations is encouraged.
It is not the intent of the District to regulate these organizations. However, completing
a Cooperative Organization Annual Report complies with the requirement that these
organizations are accountable to the District for receipts and expenditures since they
operate in the name of the school. For auditing purposes the District requires that
cooperative organizations incorporate the following guidelines into their bylaws:
(a)
Regulations according to District Bylaws 9210 and 9211.
(b)
Keep an itemized account of all monies collected and include two (2)
signatures on a verified monies collected form.
(c)
Keep an itemized account of all expenditures and include two (2) signatures
on each check or two (2) signatures of approval on each invoice.
(d)
Have no cash withdrawals unless approved by the school Principal.
(e)
Retain all backup documentation for each bank transaction.
Principals of schools with cooperative organizations shall have on file, for each
organization, copies of:
(a)
Bylaws
(b)
Corporate Charter
(c)
Internal Revenue Tax Exemption Status Determination
(d)
Cooperative Organization Annual Report form. See Appendix A20.
Please refer to School Board Rule 9211 for more detailed District policies and
procedures that affect Cooperative Organizations.
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Beginning of Year
A.
14
Procedures
The beginning of the year should be approached as follows:
(1)
Establish a Petty Cash fund, if necessary.
(2)
Establish Cash on Hand/Change Fund(s), if necessary.
(3)
Obtain an annual report for each cooperative organization by August 31 for the prior
fiscal year.
(4)
Ensure that a good supply of documents is on hand to adequately begin the new
year. Examples of such forms are Monies Collected, PO Requisition, Approval for
Fund-Raiser, Financial Report of Fund-Raising Projects, and Ticket Control Sheet.
New transactions (cash receipts, disbursements, adjustments, and transfers) are now ready
to be entered into the accounting program for the new fiscal year.
B.
July Bank Reconciliation
The July bank statement must be reconciled regardless of whether there were any July
transactions.
C.
Beginning of Year Guidelines for School Staff
At the beginning of each fiscal year, it is recommended that the bookkeeper develop and
distribute a set of guidelines to assist the school in educating staff on basic Internal Accounts
procedures.
These guidelines could either be distributed at the school’s first official staff meeting or they
could be placed in each staff member’s mailbox. This may be a helpful way to properly
educate each staff member on what is required concerning the school’s internal accounts.
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Month-End Procedures
A.
15
Month-End Process
(1)
The month-end process should be approached as follows:
(a)
Complete the entries for all accounting transactions for the month including
cash receipts, cash disbursements, adjustments, and transfers.
(b)
Clear the bank statement activity in CrossPointe.
(c)
Prepare the Excel Bank Reconciliation. Note: Cancelled checks must be
kept with the monthly bank statement, preferably in the envelope in which it
arrived.
(d)
Confirm that any investment account(s) reconciles to the balance reflected
on the most recent investment statement received from the financial
institution.
(2)
Print monthly reports. Refer to the Monthly Financial Report Checklist on the
following page. This checklist requires the signature of the bookkeeper.
(3)
The Principal’s Report, Transfer Report, and Purchase Order Report require the
signature of the Principal.
(4)
The excel Bank Reconciliation, Monthly Financial Report Checklist (pg. 15-2) and all
applicable reports must be submitted to School Accounting no later than the 15th of
the following month, unless otherwise directed by School Accounting.
Refer to Chapter 10 of the CrossPointe User’s Manual for Internal Accounts
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15
Internal Accounts Procedures Manual
Year-End Procedures
A.
16
General
All financial reports must be submitted to School Accounting as soon as possible after the
fiscal year has been closed in the computerized accounting system.
B.
Year-End Procedures
The year-end process should be approached as follows:
Prior to Closing June:
(1)
Send a check to Accounting Services from internal accounts for all monies deposited
in the General Service Fund (GSF) accounts, such as Lost and Damaged Textbook
fees, Vandalism Repayments, Paid Bus fees, etc. collected during the fiscal year.
(a)
The check should reach the District office, Accounts Payable, no later than
June 15th and should include any and all collections through the check date.
(b)
The balance at June 30 for all GSF accounts should be -0- with the exception
of any monies collected between the check date and June 30.
(2)
Any uncollectible NSF checks can be written off if the proper attempts to collect have
been made. If the proper attempts haven’t been made or the bookkeeper is still
attempting to collect then the NSF checks shouldn’t be written off. At June 30 th, the
Accounts Receivable (account #1130) balance should agree with the total of the
(collectible) returned checks physically on hand only. Excludes returned check fees.
(3)
Ensure that all cash receipts are posted and all checks are entered.
(4)
Replenish the petty cash and redeposit any change funds that will be idle during the
summer session(s).
(5)
Invest excess funds that are in the checking account. Post all known investment
transactions prior to closing the June records.
(6)
Inventory all school merchandise held for resale such as School Store supplies,
uniforms, and T-shirts.
(7)
Clear up any negative balances.
(8)
Contact School Accounting to delete un-posted adjustments and transfers.
(9)
Clear up unused vendor invoices.
(10)
Review open PO’s and contact Purchasing to close, if applicable.
(11)
After receiving the June bank statement, the bookkeeper will balance as they
normally would and complete the excel bank reconciliation.
(12)
Print month-end reports and complete the checks and balances.
After Closing June:
(1)
Rev. 8/15/2014
Print the June Principal’s Report
(a)
Send 2 signed copies to School Accounting
(b)
Retain 1 signed copy in the school’s files
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Year-End Procedures
(2)
Print and retain all normal month end reports
(3)
Print the following journals from July 1 through June 30 (periods 1 – 12) and send to
School Accounting
(4)
C.
16
(a)
Cash Receipts Journal
(b)
Disbursements Journal
(c)
Transfers Journal
(d)
Adjustments Journal
(e)
Voided Check List
Print the general ledger for the 4th quarter (periods 1 – 12)
Reporting to School Accounting
Please send the following to School Accounting as soon as possible after the fiscal year has
been closed. Written instructions will provide a specific date.
For June only (2 copies)
(a)
Principal’s Monthly Financial Report
(b)
Bank Reconciliation
(c)
Bank Statement (for all accounts)
(d)
Purchase Order Report
For the entire school year (July 1st – June 30th) (1 copy only)
D.
(e)
Cash Receipts Journal
(f)
Cash Disbursements Journal
(g)
Voided Checks List
(h)
Transfers Journal
(i)
Adjustments Journal
Official Records
The following records, if applicable, need to be retained for official record and audit purposes:
Rev. 8/15/2014
(a)
Year to Date General Ledger
(b)
Deposit Registers, Cash Receipts Journals, Disbursements Journals, and
Transfers and Adjustment Journals for each month of the fiscal year
(c)
Copy of Yearbook
(d)
Game Contracts and Game Schedules
(e)
Ticket Control Sheets and Reports of Tickets Sold
(f)
Authorization of Fundraising Activity forms
(g)
Financial Report of Fundraising Activity forms
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16
(h)
Cooperative Organization Annual Report(s)
(i)
School Internal Accounts Purchase Order forms and Check Requisitions
(j)
Voided/Damaged Checks
(k)
Monies Collected Forms and Deposit Slips
(l)
Cash Receipts books
(m)
Bank Statements and Cancelled Checks
(n)
Investment Statements
(o)
Vendor Invoices/Statements
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Retention of Records
A.
17
State Requirements
Chapters 119 and 267 of the Florida Statutes provide that no public official may mutilate,
destroy, sell, loan, or otherwise dispose of any public record without the consent of the
Bureau of Records and Information Management of the Department of State. Provided
applicable audits have been released, records may be disposed of in accordance with
procedures established by the Department of Records and Forms Management. Examples of
such records for Internal Accounts could include Check Requisition forms and supporting
documentation, canceled checks, Monies Collected Forms, journals, ledgers, financial
reports, School Internal Accounts Purchase Order forms, and serialized forms.
B.
District Requirements
(1)
Requests for authority to destroy records must be submitted to the Office of District
Communications. The request shall describe the specific records and fiscal years
covered, as well as the date the audits were completed.
(2)
No records pertaining to Internal Accounts may be destroyed or otherwise disposed
of without prior written authorization.
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Audits
A.
18
Requirements
State regulations require the Internal Accounts activity to be audited annually. The Financial
and Program Cost Accounting and Reporting for Florida Schools (Red Book) states:
B.
(1)
The District School Board shall provide for an annual audit of Internal Accounts.
(2)
In accordance with the Florida State Board of Education Rule 6A-1.087(2), the
signed, written report of the audit shall include notations of any failure to comply with
Florida Statutes, State Board of Education Rules, and rules of the District School
Board. The report, which must also provide commentary as to financial management
and irregularities, shall be presented to the District School Board while in session and
filed as a part of the public record.
Audit Objectives
The purpose of an audit is to accomplish many objectives, such as:
(1)
Review of Internal Accounts Financial Statements prepared by schools to provide
reasonable assurance that financial statements are materially free of errors or other
irregularities.
(2)
Review transactions to ascertain compliance with all applicable statutes, federal and
state regulations, State Board Rules, and District School Board Policies.
(3)
Report weaknesses in accounting, management, and internal controls, and
recommend corrective actions.
(4)
Examining the effectiveness of management controls.
(5)
A study and evaluation of the internal control structure and environment may be
performed to assure that assets are protected and safeguarded.
(6)
Upon request of management, a performance audit may be performed to review the
effective and efficient use of resources.
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Ticket Sales
A.
B.
C.
D.
19
General
(1)
Tickets are commonly utilized for after school events such as dances, athletic events,
performances, and other events where an admission is charged.
(2)
The sale of pre-numbered tickets, when used in conjunction with the Ticket Control
Sheet and the Report of Tickets Sold or Admissions form eliminates the requirement
for recording transactions by student names and amount paid by each student.
(3)
If admission is charged and pre-numbered tickets are not utilized or accounted for in
accordance with this section, then all admissions shall be recorded by name and
individual amount.
Acquisition of Tickets
(1)
Tickets are to be purchased in pre-numbered sequences and adequately accounted
for on a Ticket Control Sheet. See Appendix A21 for the Ticket Control Sheet.
(2)
An exception to purchasing pre-numbered tickets will be allowed for low volume
usage by schools which desire to produce and number the tickets at the school,
provided that the following conditions are complied with:
(a)
The person responsible for ticket production shall provide a memo certifying
the amount of tickets produced for the event and the ticket numbers.
(b)
The memo certifying tickets produced must be attached to a completed
Ticket Control Sheet and retained by the Bookkeeper.
(c)
Unused or unsold tickets are returned to the Bookkeeper and attached to the
Ticket Control Sheet.
(d)
Ticket Sales are recorded on the Report of Tickets Sold form.
Ticket Control Sheet
(1)
The Ticket Control Sheet is designed to provide for ticket accountability and detection
of missing tickets. The control sheet contains information pertaining to verification of
existing quantities on hand, quantities used, and event description.
(2)
The Ticket Control Sheet is an ongoing inventory system whereby the ticket numbers
are recorded as they are issued to be sold and reflects the current tickets remaining
in inventory.
(3)
A separate Ticket Control Sheet must be used for each roll of tickets on hand and is
used in conjunction with the Report of Tickets Sold form.
Report of Tickets Sold
The Report of Tickets Sold form must be completed when tickets are sold or admission is
charged for an event and is used in conjunction with the Ticket Control Sheet. There must be
two ticket sales people at major events such as football games. (One person collecting the
money and handing out the ticket and a second person at the gate collecting or verifying the
receipt of the ticket) The report provides for accountability of monies collected and is a
source document supporting accounting entries. See Appendix A22 for the Report of Tickets
Sold form. An electronic copy can be found on the School Accounting website.
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Ticket Sales
19
The Report of Tickets Sold forms are to be filed numerically by receipt number with the
Monies Collected Forms. The process for using the Report of Tickets Sold form is as follows:
(1)
The Bookkeeper shall enter the following data on the form:
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Location
Opponent School (if any)
Date
Ticket Color(s)
First Ticket Number(s)
Selling Price(s) of Ticket
(2)
The form is then given to the ticket seller.
(3)
The ticket seller shall enter the following data upon completion of the ticket sales:
(a)
(b)
(c)
(4)
E.
Nature of Event
Last Ticket Number(s) Sold
Signature of Ticket Seller
The Report of Tickets Sold form and completed monies collected form is then
submitted to the Bookkeeper or designee.
The Bookkeeper shall:
(a)
Verify the first number on the roll of tickets is one more than the last number
listed on the form
(b)
(c)
(d)
(e)
(f)
(g)
Verify number sold (ex: 100 – 110 = 11 tickets sold, not 10)
Verify the accuracy of all additional data
Complete the balancing section of the form
Enter the cash receipt number
Indicate the date received
Sign the form in the appropriate space
(5)
Multiple Report of Tickets Sold forms for a particular event may be assigned the
same receipt number. However, the forms must be stapled together.
(6)
If ticket sales are the sole source for a fundraiser, then the Report of Tickets Sold
form may be utilized in place of the Fundraiser Reconciliation Form.
Season Passes and Sports Passes
A School may wish to sell season passes or sports passes in addition to ticket sales for
individual events. The intent of such a program should be to encourage attendance at such
events. The monies received for the sale of season passes or sports passes will generally be
recorded in a “general athletics” account. Questions concerning the proper accounting
systems should be addressed to School Accounting.
Season passes or sports passes may be sold at a discount not to exceed 10% of the per
event pricing. See Appendix A24.
Season passes or sports passes must be pre-numbered and accounted for in the same
manner as regular tickets. Refer to Chapter 19 – Ticket Sales.
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Athletics
A.
20
Schedules of Athletic Events
Schedules of all athletic events must be maintained. Schedules of athletic events are used in
conjunction with the Game Contracts, Report of Tickets Sold form and Ticket Control Sheet.
B.
C.
D.
Game Contracts
(1)
Game Contracts are required for all interscholastic athletic contests between schools
that are members of the Florida High School Activities Association (FHSAA) and shall
be signed by the school Athletic Director and the Principal.
(2)
The contracts shall be completed in accordance with FHSAA Rules and Regulations.
(3)
All contracts shall be maintained by the school and available for audit. The contracts
are used in conjunction with the Game Schedules, Report of Tickets Sold form, and
the Ticket Control Sheet.
FHSAA Financial Reports
(1)
The Florida High School Activities Association (FHSAA) is responsible for
determining rules and regulations and reporting requirements for all high schools that
are members of the association and participate in sanctioned athletic competitions.
(2)
A FHSAA Financial Report must be completed by the host school for all jamborees,
invitational meets, playoffs, and tournaments. The FHSAA receives a percentage of
gross gate receipts which will vary by sport and is determined by the FHSAA rules,
guidelines, and bylaws.
(3)
The host school must complete the FHSAA Financial Report and submit it with the
payment within 10 days of the event conclusion. A copy of the report shall also be
forwarded to each participating school.
(4)
Participating schools may share with the host school in a portion of the profit or loss
as determined by game contracts, written agreements, and the rules and bylaws of
the FHSAA.
(5)
A copy of the FHSAA Financial Report must be filed with the school’s Internal
Accounts records.
(6)
Further guidance may be obtained by reviewing the Florida High School Activities
Association’s Rules, Regulations, and Bylaws.
Purchasing
The purchasing policies of the District shall be followed when making all purchases on behalf
of athletic events, team purchases, or school expenditures when such payments are
transacted from Internal Accounts.
E.
Other Athletic Expenditures
(1)
Meals and Lodging
Expenses for meals and lodging relating to out of town travel should be recorded
directly into the individual team or sport project. The amount allowed shall not exceed
the amount as approved by the District’s travel policies and procedures. A District
Expense Report for Travel form should be completed as supporting documentation
for payment and attached to the check documentation (if applicable).
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Athletics
(2)
20
Uniforms
Uniform expenses shall be paid for out of individual athletic sport project.
F.
Athletic Boosters
Athletic Boosters are generally considered to be a Cooperative Organization. Schools may
include these organizations in their Internal Accounts as determined by Principal. Refer to
Cooperative Organizations, Chapter 13-5.
G.
Weekend Sporting Events
For sporting event monies collected over the weekend, including Friday night, immediately
after the event the funds must be secured in the night drop located at the school’s bank or, if
one is not available or utilized, in the school safe. The bookkeeper should receive the funds,
Monies Collected Form, and Report of Tickets Sold Form Monday morning. Once received,
the bookkeeper will complete the Report of Tickets Sold Form as indicated in Chapter 19.
He/she will then verify the money count against the Report of Tickets Sold Form, sign and
date the Monies Collected Form, and return the yellow copy to the person responsible for
reviewing the quarterly general ledger account activity for that sport’s account.
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Internal Accounts Procedures Manual
Music and Bands
A.
21
General
Music accounts are to be utilized for band activities, music class functions, uniform
maintenance, and instrument related costs.
B.
C.
Collection of Monies
(1)
All monies collected for school-sponsored activities are required to be deposited into
the Internal Accounts of the school. The money is to be recorded and deposited
according to established procedures. Refer to Monies Collected Form, Chapter 5 Section B.
(2)
Collections from students for rental or maintenance of uniforms or instruments shall
be recorded in separate accounts. Uniform rental fees shall be used for the purchase,
repair, cleaning or replacement of uniforms. Music instrument rental fees shall be
used for the purchase, repair or replacement of musical instruments.
Expenditures
All expenditures shall comply with established Internal Accounts procedures. Refer to
Purchasing, Chapter 6 & Disbursements, Chapter 7.
D.
Fund-Raising Activities
All school sponsored fund-raising activities must comply with District procedures and policies.
Refer to Fundraising Activities, Chapter 12.
E.
Instrument and Uniform Rental
(1)
Elementary School String Instrument Program – Revenues generated from the
rental of instruments shall be used for the repair, replacement or purchase of string
instruments. These funds may not be used for the purchase of music or other
instructional materials. See Appendix A15 for the Music Program Rental form for
elementary schools.
(2)
Secondary School Music Program – Revenues generated from the rental of band
or orchestra instruments will be used for the repair, replacement or purchase of
instruments and may not be used for the purchase of instructional materials.
Uniform rental fees will be used for the repair, cleaning or replacement or purchase of
uniforms and may not be used for the purchase of instructional materials. See
Appendix A15 for the Music Program Rental Form for secondary schools.
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Internal Accounts Procedures Manual
Yearbooks
A.
B.
22
General
(1)
Yearbooks are to be sold to students at the lowest possible cost to afford the
maximum number of students the opportunity to purchase the book. The sale of
yearbooks should not be construed to be a fund-raising activity. The Yearbook
Reconciliation Form should be used to account for the sale of yearbooks.
(2)
Pre-numbered receipts must be issued for ALL pre-sales of yearbooks.
(3)
Yearbook transactions are to be accounted for within a separate Yearbook Account.
Sales Tax
Yearbooks, by statute, are not subject to collection or payment of Florida Sales Tax.
C.
D.
Expenditures and Purchases
(1)
The purchase of yearbooks is not subject to the District’s bid or quote provisions
since such transactions are accounted for in a trust relationship.
(2)
The Yearbook account may be utilized for any necessary expense relating to the
production or printing of the yearbook. Expenses would include the actual cost of the
printing of the publication, film and developing, and refreshments for Yearbook
Committee meetings.
Monies Collected
The Monies Collected Form should be completed when collecting monies for the sale of
yearbooks and ads by the Yearbook teacher/sponsor. The name of the individual making the
purchase, amount paid by that individual, the number of yearbooks purchased and whether
the individual paid by check or cash must be listed. A class roster or list may be utilized and
attached to the Monies Collected Form if all information is indicated on the attached listing.
The bookkeeper should post the number of books sold at what cost for each Monies
Collected form received. Refer to Monies Collected Form, Chapter 5 - Section B.
E.
Profit, Loss and Transfers
The Yearbook trust account is intended to be self-supporting and not incur a loss or make an
excessive profit. Any excess fund balance created by yearbook transactions shall remain in
the Yearbook account and be available for future yearbook transactions. The school is
prohibited from transferring any portion of this balance to other accounts. If warranted, the
future sales price of yearbooks may be set at a reduced price in those instances where large
fund balances have been accumulated. The school should retain a reasonable balance in
this fund to facilitate the startup of the yearbook in the next school year.
F.
Final Accounting
The Yearbook Reconciliation Form must be filed at the close of Yearbook sales. The report
reflects final accounting for Yearbook sales and accounts for unsold copies. School
Accounting recommends that the yearbook sponsor prepare a preliminary reconciliation prior
to year-end in order to resolve discrepancies. See Appendix A23 for the Yearbook
Reconciliation Form, instructions, and example.
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Internal Accounts Procedures Manual
Promotion and Public Relations Funding
A.
23
General Information
Principals and designated representatives of the Superintendent are authorized to expend
funds from designated internal and general school fund accounts for the purpose of
promoting the school and for public relations. Such funds shall be transferred from the
internal accounts general account or from a class or club to the Promotional Public Relations
Account.
B.
Allowable Expenditures
Expenditures for this purpose must have a valid benefit to the school or District and are
limited to the following:
(1)
Receptions or other special functions honoring employees, students and persons
providing special service to the school or District.
(2)
Food and refreshments for visitors, Board Members and employees involved with
visiting committees, in-service meetings or other official meetings of the school.
(3)
Authorized District-wide events including students, employees, parents or volunteers
representing the school.
(4)
Expenses relating to high school graduation exercises.
No expenditure may be made for alcoholic beverages nor for any purpose thatdoes not
have a valid public purpose.
C.
Annual Expenditure Limitations
(1)
The expenditures for purposes defined under this rule may not exceed the following
amounts in any fiscal year:
Elementary & Special Schools…….. $ 300.00
Junior High & Middle Schools……… $ 500.00
Senior High & Jr/Sr High Schools…. $1,100.00
(2)
During years in which the Southern Association of Colleges and Schools conducts
five (5) year evaluations, schools may increase expenditures not to exceed the
following amounts:
Elementary & Special Schools…….. $ 400.00
Junior High & Middle Schools……… $ 700.00
Senior High & Jr/Sr High Schools… $1,300.00
D.
Public Relations Budget
(1)
Prior to September 1, each year, schools shall submit a proposed budget for the
expenditure of these funds to the Area Superintendent who shall submit approved
budgets to the Superintendent or his designee.
(2)
If, during the fiscal year, the school determines that a budget needs to be established
or changes to the existing budget needs to be made, the Principal must secure the
written approval of the Area Superintendent and Superintendent or his designee.
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Promotion and Public Relations Funding
E.
23
Special Considerations
(1)
This rule shall not prohibit a class or club from making a special contribution to an
authorized school purpose.
(2)
Principals may not require classes and clubs to raise funds for the purpose of
promotion or public relations; however, funds remaining in inactive class or club
accounts may be used for the purposes defined under this rule.
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Internal Accounts Procedures Manual
School Store
A.
24
General
Merchandise that is needed to facilitate classroom instruction and to accommodate students
may be sold in the School Store. The School Store must be a separate account –number
719020 - within the Internal Accounts.
B.
Change Fund
A Change Fund/Cash on Hand may be set up for the School Store and accounted for on the
Principal’s Monthly Financial Report. Cash collections are not to be retained in the School
Store and used for this purpose.
C.
Monies Received
Monies collected from School Store sales should be turned over to the Bookkeeper on a daily
basis. A separate Monies Collected Form for each day must accompany the monies when
remitted to the Bookkeeper. All monies must be forwarded intact to the Bookkeeper.
It is not required that student names be listed on the Monies Collected Form as required in
other collection procedures.
D.
Expenditures
The only expenditures from the School Store account should be for those items that are sold
through the School Store.
E.
Sales Tax
Items resold through the School Store are subject to Florida Sales Tax.
(1)
Schools have a special provision in the Florida Sales and Use Tax Laws that allows
them to pay sales tax directly to the vendor. Sales tax in this situation is based upon
the purchase price of the goods purchased for resale. The tax is considered part of
the cost of the items purchased by the school and the tax is not collected separately.
(2)
When ordering items for the school store for resale, the sales tax should be listed as
a separate line item on the School Internal Accounts Purchase Order. This may
assist the vendor in knowing that sales tax is due.
(3)
If items are purchased for resale from an out-of-state vendor or a vendor who will not
accept payment of Florida Sales Tax, then the sales tax must be paid directly to the
Florida Department of Revenue. Sales tax in this case is based upon the sales price
of the goods purchased for resale.
Note: It may be in the school’s best interest to choose an alternate vendor if
the vendor does not collect Florida Sales Tax.
(4)
Rev. 8/15/2014
If the vendor does not separate the tax on the invoice, a corrected invoice will need
to be obtained, or a written statement from the vendor noting that the price includes
the sales tax. This will alleviate any potential questions that may arise with the
Florida Department of Revenue.
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School Store
F.
24
Transfers
Profits from the School Store operation may be transferred to the general account or other
designated accounts that benefit all students at the discretion of the Principal. Sufficient funds
shall be retained in the School Store account to provide adequate funding for future
purchases of merchandise.
G.
Inventory
An annual inventory of the School Store is required at the end of each fiscal year. See
Appendix A14 for sample worksheet formats for inventory of school stores and for
other inventories.
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Internal Accounts Procedures Manual
Teacher Welfare/Sunshine/Vending
A.
25
General
The school may establish an account for transactions that benefit teachers and staff within
Internal Accounts. This is the only account within Internal Accounts where expenditures may
be made which benefit staff members.
(1)
This account customarily receives money from teacher vending machines located in
the teacher lounge, dues collected from staff members, and other specified
donations.
(2)
Expenses on behalf of staff should be paid from this fund. Expenses may include
gifts; get well flowers, staff parties, registration fees for seminars, and conferences.
This account may also be utilized for any expense that would ordinarily be prohibited.
(3)
If the proceeds from vending machines have been recorded within this account, then
all expenses for the machines shall also be paid from this account.
(4)
A separate account may be established for vending machines if the school desires to
distinguish between vending transactions, dues, and other collections.
(5)
Purchases made from the Teacher Welfare/Sunshine/Vending account that are not
being resold are exempt from Florida Sales Tax.
(6)
All items purchased for resale within the teacher welfare, sunshine or vending
accounts, such as vending machine products, are subject to Florida Sales Tax.
Refer to Chapter 11.
(a)
Schools have a special provision in the Florida Sales and Use Tax Laws that
allows them to pay sales tax directly to a Florida vendor. Sales tax in this
situation is based upon the purchase price / invoice amount of the goods
purchased for resale. The tax is considered part of the cost of the items
purchased by the school and the tax is not collected separately.
(b)
When ordering items that are not tax exempt, consider crossing out the taxexempt number on the School Internal Accounts Purchase Order form. This
may assist the vendor in knowing that sales tax is due.
(c)
If items are purchased for resale from an out-of-state vendor or a vendor who
will not accept payment of Florida Sales Tax, then the sales tax must be paid
directly to the Florida Department of Revenue. Sales tax in this case is
based upon the sales price of the goods purchased for resale.
Note: It may be in the school’s best interest to choose an alternate
vendor if the vendor does not collect Florida Sales Tax.
(d)
Rev. 8/15/2014
If the vendor does not separate the tax on the invoice, a corrected invoice will
need to be obtained, or a written statement from the vendor noting that the
price includes the sales tax. This will alleviate any potential questions that
may arise with the Florida Department of Revenue.
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Internal Accounts Procedures Manual
Fees and Other Charges
A.
26
Fees and Other Charges
The schools will apply fees and other charges in accordance with the fee schedules provided
by the District office and in accordance with the policies of the District as set forth in School
Board rule 6152, “Student Fees, Fines and Charges.” See Appendix A24 for the Fees and
Pricing Maximums.
Note: “No student shall be denied any educational opportunity because of his/her inability to
pay any fee or charge imposed.” [School Board Rule 6152(C)]
Schools are not authorized to charge student fees unless approved as a fee by the District
School Board. No other fees may at any time be charged by a school for any other
purposes other than those specifically approved by the District. Each school is
responsible for ensuring that these rules are strictly adhered to. Any questions should be
directed to School Accounting.
B.
Applicability of Fees and Other Charges
Fees and other charges are applied to the following programs or activities:
(1)
Art – A fee may be charged each semester for secondary school art courses.
(2)
Drivers Education – The fee for Drivers Education will be assessed each semester.
(3)
Elementary School String Instrument Program – This rental fee will be used for
the repair, replacement or purchase of string instruments. These funds may not be
used for the purchase of music of other instructional materials. See Appendix A15
for the Music Program Rental forms for elementary schools.
(4)
Secondary School Music Program – Rental fees for band or orchestra instruments
will be used for the repair, replacement or purchase of instruments and may not be
used for the purchase of instructional materials.
Uniform rental fees will be used for the repair, cleaning or replacement or purchase of
uniforms and may not be used for the purchase of instructional materials. See
Appendix A15 for the Music Program Rental forms for secondary schools.
(5)
P.E. Towels – The charge assessed for P.E. towels should be calculated as the
actual bid price plus 10% per semester for secondary schools determined by the
lowest and best price the schools can secure each year. The 10% additional charge
may be established to pay for lost towels.
These funds will be used to assure each student a clean towel each day that (s) he
takes physical education classes. A student may furnish his/her own towels.
(6)
P.E. Swimming – A per semester fee may be charged by secondary schools that
operate swimming programs to help defray the cost of chemicals and other supplies
necessary for the operation of the pool.
(7)
Parking Permits – An annual parking permit fee may be charged to provide parking
permits to high school students wishing to drive their cars to school.
(8)
Lock Rentals – A lock deposit of the actual cost of the lock plus a mark-up of up to
10% may be required with a usage charge to be deducted from the deposit when the
lock is turned in. If permitted by the school, a student may furnish his/her own lock,
or purchase one from the school.
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Internal Accounts Procedures Manual
Fees and Other Charges
26
(9)
Planners – The charge assessed for planners should be calculated as the actual
price plus 10%.
(10)
Student Activity Fees – An annual fee may be charged to be used to defray the cost
of student handbooks, printed schedules and other activities.
(11)
Copying Fees – These fees are established by the District to help recover the cost of
providing copies of requested documents. These fees, by law, are not designed to
reflect the cost of retrieving education records (Rule 6A-1.0955(6) (d)).
(12)
Pre-K Handicapped Programs – This fee applies to students participating as
reverse mainstreamers in the Pre-K Handicapped Programs. These fees will be
used to help recover the costs associated with the participants’ inclusion in the
classroom setting.
(13)
Distribution of Literature (Charge for Cover Letter) – District School Board Policy
9701 allows outside non-profit entities that meet the requirements listed in the policy
to have their literature passed out directly to students or placed in the student’s
backpacks one day each month. The policy also requires the school to create and
disseminate a cover page with all outside entity literature.
The fee collected from the cover letters should be sent to the District with 60% to be
deposited in the school’s photocopy budget and 40% to the school’s supply budget.
(14)
C.
Applied Technology Education Courses and Family & Consumer Sciences
Courses – A per semester (nine weeks) fee may be assessed for specified
education courses to be used for the purchase of items that the student will receive
for his/her own use in the course. This fee schedule will be communicated annually
by memorandum from the Office of Applied Technology and is included in Appendix
A24 .
Ticket Sales and Sports Passes
Appendix A24 provides guidelines for ticket pricing as well as establishing guidelines for the
pricing of season passes.
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Internal Accounts Procedures Manual
Grants
A.
27
General
When a grant is received to be deposited in the Internal Funds of a school, the bookkeeper
shall keep the grant award letter and copy of the grant application on file. Disbursements
should only be made according to the grant agreement. The grant shall be recorded in a
separate Trust account with prior approval from School Accounting.
Rev. 8/15/2014
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Internal Accounts Procedures Manual Appendices
A1
Chart of Accounts
Athletics - 1
Elementary
101010 Athletic Overhead
101020 Athletic Reserve
101030 Athletic Season Passes
102010 Baseball
102020 Basketball
102021 Basketball-Boys
102022 Basketball-Girls
102023 Basketball-MS Boys
102024 Basketball-MS Girls
102030 Bowling
103010 Cross Country
103011 Cross Country-Boys
103012 Cross Country-Girls
106010 Football
107010 Golf
107011 Golf-Boys
107012 Golf-Girls
112010 Lacrosse
112011 Lacrosse-Varsity Boys
112012 Lacrosse-Varsity Girls
112013 Lacrosse-JV Boys
112014 Lacrosse-JV Girls
119010 Soccer
119011 Soccer-Boys
119012 Soccer-Girls
119020 Softball
119030 Swimming
120010 Tennis
120011 Tennis-Boys
120012 Tennis-Girls
120020 Track
120021 Track-Boys
120022 Track-Girls
122010 Volleyball
123010 Wrestling
199010 Other Athletics – A _____________
199011 Other Athletics – B _____________
Rev. 8/15/2014
A1-1
Middle
X
X
X
X
X
X
X
X
X
Jr/Sr
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
High
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Internal Accounts Procedures Manual Appendices
A1
Chart of Accounts
Music - 2
202010
202011
202012
202013
202014
202015
203010
203011
203012
203013
213010
215010
215011
215012
219010
219011
299010
299011
299012
299013
299014
Elementary
Band
Band Booster
Band Flag Corps
Band Instrument Rentals
Band Trips
Band Uniform Rentals
Chorus
Chorus Ensembles
Chorus Trips
Chorus Uniform Rental
Music - General
Orchestra
Orchestra Instrument Rentals
Orchestra Uniform Rentals
Strings
Strings Rental
Other Music – A _______________
Other Music – B _______________
Other Music – C _______________
Other Music – D _______________
Other Music – E _______________
Classes - 3
300010 1st Grade
300020 2nd Grade
300030 3rd Grade
300040 4th Grade
300050 5th Grade
300060 6th Grade
300070 7th Grade
300080 8th Grade
301010 AVID-Advancement via Indiv. Determination
303010 Classes (All Grade Levels)
304010 DCT
305010 Ex-Ed Classes
306010 Freshman Class
308010 HOSA (Health Occupations)
310010 JROTC
Rev. 8/15/2014
A1-2
Middle
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Jr/Sr
X
X
X
X
X
X
X
X
X
X
X
X
X
X
High
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Middle
Jr/Sr
High
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Elementary
X
X
X
X
X
X
Internal Accounts Procedures Manual Appendices
A1
Chart of Accounts
310020
311010
316020
316010
318010
318020
319010
319020
319030
319040
320010
322010
399010
399011
399012
399013
399014
399015
399016
399017
399018
399019
Clubs - 4
401040
401050
401051
401052
401053
401054
401055
401056
401010
401020
401030
402010
402020
402021
402022
402030
Junior Class
Kindergarten
PMH-Participatory Level Intel. Disabled
Pre-Kindergarten
Reverse Mainstream
ROTC
Senior Class
SLD Classes
SLI Classes
Sophomore Class
TMH-Supported Level Intel. Disabled
VPK
Other Class – A ________________
Other Class – B ________________
Other Class – C ________________
Other Class – D ________________
Other Class – E ________________
Other Class – F ________________
Other Class – G ________________
Other Class – H ________________
Other Class – I ________________
Other Class – J ________________
Academic Team
Academy of Arts/Media
Academy of Business
Academy of Engineering/Technol.
Academy of Finance
Academy of Health
Academy of Law
Academy of Teaching
Anchor Club
Art Club
Athletic Club
Baseball Club
Basketball Club
Basketball Club - Boys
Basketball Club - Girls
Beta Club
Rev. 8/15/2014
A1-3
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Elementary
Middle
X
X
X
Jr/Sr
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
High
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Internal Accounts Procedures Manual Appendices
A1
Chart of Accounts
402040
402050
403010
403011
403012
403013
403020
403030
403040
403041
403042
404010
404020
404030
405010
406010
406080
406020
406030
406040
406050
406060
406070
407010
407020
407030
407040
407050
407051
407052
409010
410010
411010
412010
412020
413040
413010
413020
413030
414010
Book Club
Bowling Club
Cheerleaders
Cheerleaders - Freshman
Cheerleaders - JV
Cheerleaders - Varsity
Chess Club
Computer Club
Cross Country Club
Cross Country Club Boys
Cross Country Club Girls
Dance Club
DECA
Drama Club
Environmental Club
FBLA
FCA-Fellowship of Christian Athletes
FEA
FHA
Football Club
FPS Future Problem Solvers
French Club
French Honor Society
Game Club
German Club
German Honor Society
Gifted (GSP)
Golf Club
Golf Club Boys
Golf Club Girls
Interact Club
Japanese Club
Key Club
Latin Club
Lego Club
Majorettes
Math Club
Model Student Senate
MU Alpha Theta
National Art Honor Society
Rev. 8/15/2014
A1-4
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Internal Accounts Procedures Manual Appendices
A1
Chart of Accounts
414020
414030
414040
414050
415010
415020
416020
416010
418010
418020
419010
419020
419030
419040
419050
419051
419052
419060
419070
419080
419090
419100
419110
419140
419120
419130
420010
420020
420021
420022
420030
420031
420032
420040
420050
422010
423010
425010
425020
499010
National Elementary Honor Society
Newspaper
NHS
NJHS
Odyssey of the Mind
Omega
Patrols
PE Club
Recycling Club
Robotics Club
SADD
Science Club
Science Research Club
SECME Club
Soccer Club
Soccer Club Boys
Soccer Club Girls
Softball Club
Spanish Club
Spanish Honor Society
Speech Club
Step Team
Student Council (SGA)
Surf Club
SWAT Club
Swimming Club
Technology Club
Tennis Club
Tennis Club Boys
Tennis Club Girls
Track Club
Track Club Boys
Track Club Girls
Trendsetters Club
TV Production Club
Volleyball Club
Wrestling Club
Young Authors Club
Youth Crime Watch Club
Other Club – A ________________
Rev. 8/15/2014
A1-5
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Internal Accounts Procedures Manual Appendices
A1
Chart of Accounts
499011
499012
499013
499014
499015
499016
499017
499018
499019
499020
499021
499022
499023
499024
499025
499026
499027
499028
499029
499030
499031
499032
499033
499034
499035
Other Club – B ________________
Other Club – C ________________
Other Club – D ________________
Other Club – E ________________
Other Club – F ________________
Other Club – G ________________
Other Club – H ________________
Other Club – I _________________
Other Club – J _________________
Other Club – K ________________
Other Club – L ________________
Other Club – M _______________
Other Club – N ________________
Other Club – O ________________
Other Club – P ________________
Other Club – Q ________________
Other Club – R ________________
Other Club – S ________________
Other Club – T ________________
Other Club – U________________
Other Club – V_________________
Other Club – W________________
Other Club – X ________________
Other Club – Y _______________
Other Club – Z ________________
Departments - 5
501010 AP Program
501020 Art - Ceramics
501021 Art - Drawing
501030 Automotive
502010 Business
503010 Child Care
503020 Construction
503030 Culinary Arts
503040 Custodial
504010 Drafting
505010 English
506010 Foreign Language
508010 Home Ec - Clothing
Rev. 8/15/2014
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Elementary
Middle
Jr/Sr
X
X
X
X
X
X
X
X
X
X
X
X
X
High
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
A1-6
Internal Accounts Procedures Manual Appendices
A1
Chart of Accounts
508011
509010
509020
512010
513010
513011
516010
516020
519010
519011
519020
519030
520010
520020
520030
522010
523010
599010
599011
599012
599013
599014
599015
599016
599017
599018
599019
Trust - 6
601010*
601020*
602010*
602020*
603010*
604010*
605010*
607010*
607020*
607021*
607022*
Home Ec - Foods
Industrial Arts
International Baccalaureate
Library
Math
Math--Calculators
Photography
Physical Education
Science
Science Research
Social Studies
Special Education
Tech Prep
Technology
TV Production
Vocational
Wheel
Other Dept – A ________________
Other Dept – B ________________
Other Dept – C ________________
Other Dept – D ________________
Other Dept – E ________________
Other Dept – F ________________
Other Dept – G ________________
Other Dept – H ________________
Other Dept – I ________________
Other Dept – J ________________
Advisory Board
Art and Science Fair
Beautification
Business Partnerships
Coffee Fund
Donations
Employee Fund
Grad Nite/Grad Bash
Grant - Best
Grant - Boeing
Grant - Bright Ideas
Rev. 8/15/2014
A1-7
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Elementary
X
X
X
X
X
X
X
Middle
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Jr/Sr
X
X
X
X
X
X
X
X
X
X
X
High
X
X
X
X
X
X
X
X
X
X
X
Internal Accounts Procedures Manual Appendices
A1
Chart of Accounts
607023*
607024*
607025*
607030*
607031*
607032*
607033*
607034*
607035*
607036*
607040*
612010*
612011*
616010*
616020*
616030*
616040*
619010*
619020*
619030*
620020*
620010*
625010*
699010*
699011*
699012*
699013*
699014*
699015*
699016*
699017*
699018*
699019*
699020*
699021*
699022*
699023*
699024*
699025*
699026*
Grant - Harris
Grant - Lowe's
Grant - Target
GSF - Driver's Education Fees
GSF - Fee Summer Programs
GSF - Lost & Damaged Textbooks
GSF - Paid Transportation
GSF - School Age Child Care
GSF - Vandalism Repayments
GSF – Dual Enrollment
Guidance
Locks - Hall
Locks - PE
Parking Stickers
Project Graduation
PTO / PTO Donations
Public Relations
Sales Tax
Science Super Saturday
Social Committee
Teacher of the Year
Testing Fees
Yearbook
Other Trust – A ________________
Other Trust – B ________________
Other Trust – C ________________
Other Trust – D _______________
Other Trust – E ________________
Other Trust – F ________________
Other Trust – G _______________
Other Trust – H _______________
Other Trust – I ________________
Other Trust – J ________________
Other Trust – K ________________
Other Trust – L ________________
Other Trust – M _______________
Other Trust – N _______________
Other Trust – O _______________
Other Trust – P _______________
Other Trust – Q _______________
Rev. 8/15/2014
A1-8
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Internal Accounts Procedures Manual Appendices
A1
Chart of Accounts
699027*
699028*
699029*
699030*
699031*
699032*
699033*
699034*
699035*
Other Trust – R _______________
Other Trust – S ________________
Other Trust – T _______________
Other Trust – U _______________
Other Trust – V _______________
Other Trust – W _______________
Other Trust – X _______________
Other Trust – Y _______________
Other Trust – Z _______________
(grant or scholarship)
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
General - 7
701010 Activity Fees
706010 Fine Arts Theatre
707010* General - Misc
718010 Registration Fees
719010 Savings
719020 School Store
719030 School Wide Fundraising
722010 Vending
Elementary
X
Middle
X
X
X
X
X
X
X
X
X
X
X
X
X
Jr/Sr
X
X
X
X
X
X
X
X
High
X
X
X
X
X
X
X
X
Other
000000
999999
Elementary
X
X
Middle
X
X
Jr/Sr
X
X
High
X
X
Cash Account Transfers
NSF Checks
*Transfers need approval from School Accounting before they occur
Rev. 8/15/2014
A1-9
Internal Accounts Procedures Manual Appendices
Safe Accountability Log
School:
Date:
The following list includes all employees who have access to the safe.
Name
Rev. 8/15/2014
Position
A2-1
A2
Internal Accounts Procedures Manual Appendices
Safe Combination Changes Log
School:
Date
Rev. 8/15/2014
Reason
A3-1
A3
Internal Accounts Procedures Manual Appendices
Official Receipt Book Log
Rev. 8/15/2014
A4-1
A4
Internal Accounts Procedures Manual Appendices
Mail Receipts Log
A5
Mail Receipts Log
Used to record cash and checks received via the U.S. mail, BPS courier or hand
delivered to the front office.
School:
Date
Received
Check # or
"Cash"
Signature
Rev. 8/15/2014
A5-1
Payor
Amount
Sent
to BSF
Y or N
Internal Accounts Procedures Manual Appendices
Monies Collected Form
(Please obtain this form from the Print Shop)
Rev. 8/15/2014
A6-1
A6
Internal Accounts Procedures Manual Appendices
Returned Check Letter
A7
Dear:
Our records indicate that check number __________ you issued to in the amount of $
has been returned due to non-sufficient funds.
on xx/xx/xx
Please bring payment in full in the amount of $__________ to the school on or before xx/xx/xx. The total
amount due includes the original check amount plus a returned check fee.
Thank you for your prompt attention to this matter.
“Your Name”
Bookkeeper
“School Name”
“School Phone Number”
Rev. 8/15/2014
A7-1
Internal Accounts Procedures Manual Appendices
Purchase Order
Rev. 8/15/2014
A8-1
A8
Internal Accounts Procedures Manual Appendices
A9
Property Purchase Form
THE SCHOOL BOARD OF BREVARD COUNTY, FLORIDA
PROPERTY PURCHASE FORM
CAPITALIZABLE ASSETS NOT PURCHASED WITH DISTRICT FUNDS
FURNITURE, EQUIPMENT, COMPUTER HARDWARE AND SOFTWARE
__________________________________
School/Department Name
________________________
Date
__________________________________
School/Department Number
Method of Acquisition:
Donation (market value of $1,000 or more)
________________________
Internal Accounts Purchase (cost of $1,000
or more)
________________________
Item Description (include model number, serial number and room number where
item is located):
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Quantity
Check #
______________
Unit
Cost/Value _______________
______________
Date Paid _______________
Total
Cost
_______________
_________________________________
Principal / Dept. Head
For items purchased from internal accounts, please include a copy of the check, purchase order
and of the invoice.
Distribution:
Original School Accounting / Property Control
Copy Retain at School / Department
Rev. 8/15/2014
A9-1
Internal Accounts Procedures Manual Appendices
Object Code Quick Reference Guide
A10
Object Code Quick Reference
Dimension 6 – Object Code
310
Services – Other
644
Capital – Computer Hardware - Under $1,000
312
Services – Professional & Technical
671
Capital – Improvement Other than Building
330
Travel
691
Capital – Computer Software - $1,000 and
Above
500
Supplies
692
Capital – Computer Software – Under $1,000
570
Food (non-fundraiser)
693
Capital – License Fees-Software - $1,000 and
Above
598
Fundraiser Items
694
Capital – License Fees-Software - Under
$1,000
599
Uniform / Clothing (non-fundraiser)
700
District Reimbursement
600
Capital – Other
701
GSF Payments to the District
621
Capital – A/V Material - $1,000 and Above 702
Unclaimed Property
622
Capital – A/V Material - Under $1,000
Dues / Fees / Admission
641
Capital – Furniture, Fixtures, Equipment - 799
$1,000 and above
Sales Tax
642
Capital – Furniture, Fixtures, and 980
Equipment - Under $1,000
Transfer Out - Automated Entry Only
643
Capital – Computer Hardware - $1,000 and
Above
730
Object Code Quick Reference
for Capital Assets
To be considered a capital asset, the item must meet two criteria:
1. It’s useful life is in excess of one year
2. The total cost* is $1,000 or more
*All costs associated with the purchase of an item should be included in the total cost (i.e. include shipping, installation fees,
etc.)
Audio-Visual Materials/Object Code 621 (or 622 if non-capital)
Examples:
CD’s (not blank)
Charts
DVD’s (not blank)
Exhibits
Rev. 8/15/2014
A10-1
Internal Accounts Procedures Manual Appendices
Object Code Quick Reference Guide
Film
Filmstrips
Globes
Maps
Recordings
Furniture, Fixtures, & Equipment/Object Code 641 (or 642 if non-capital)
Examples:
Camcorders
Cameras
Chairs
Copiers
Desks
Fax machines
Gym equipment
Instruments
Kitchen equipment
LightSpeeds
Microscopes
Occupational therapy equipment: wheelchairs, standers, walkers, aquatic chairs, etc.
Radios
Shelving
Tables
Televisions
VCR/DVD players
Washers and Dryers
Computer Hardware/Object Code 643 (or 644 if non-capital)
Examples:
Computers
Disk Drives
Doc Cameras
Interactive Whiteboard
Keyboards
Laptops
Memory
Modems
Monitors
Printers
Projectors
Scanners
Servers
Sound Cards
Springboard Lite
Rev. 8/15/2014
A10-2
A10
Internal Accounts Procedures Manual Appendices
Object Code Quick Reference Guide
A10
Switches
Vantage Lite
Video Boards
Computer Software/Object Code 691 (or 692 if non-capital)
Examples:
Application Programs: database management, spreadsheet functions, instruction, & word processing
AS400
AutoCAD Software
SuccessMaker
System Software: operating systems, programming languages, and utility programs
Software Annual Maintenance/Object Code 730
Software Subscription Fees/Object Code 730
Software License Fees/Object Code 693
Rev. 8/15/2014
A10-3
Internal Accounts Procedures Manual Appendices
Distribution Center Request (DCR-1)
Rev. 8/15/2014
A11-1
A11
Internal Accounts Procedures Manual Appendices
Property Loan Form
Rev. 8/15/2014
A12-1
A12
Internal Accounts Procedures Manual Appendices
A13
ET’s Use Agreement Form
7540.08 F1/page 1 of 1
BREVARD PUBLIC SCHOOLS
MOBILE COMPUTING DEVICE ASSIGNMENT AND USE AGREEMENT FORM
I understand and agree that:
A. this device is assigned by my school or department and made available for use as long as it is
used for work-related activities requiring its use;
B. I am allowed to take the device home to work on school or District related activities;
C. only copies of software authorized by the Board are to be loaded on the device and may only be
installed after proper authorization by department or school administration
D. I am responsible for the appropriate use and care of the device and all associated equipment;
E. I will be required to present the device for inspection during the annual inventory audit of property owned by
the school system;
F. I will exercise due diligence in safeguarding the device and associated equipment from loss,
damage, and theft;
This would include such precautions as storing the device in a locked cabinet when not in use,
not leaving the device in a car, and properly securing during meetings/conferences. If it is found
that due diligence was not exercised in keeping this property secured, assignee could be held
financially responsible for the cost of replacement or repair (whichever is applicable).
G. at the appropriate time for replacement, or at termination of employment (whichever occurs
earlier), I will return the device to the department or school for reassignment or removal from
active inventory, whichever is applicable;
I will not be held financially responsible for any repairs resulting from normal and ordinary use of such
equipment.
H. I have read and understand AP 7540.08 Mobile Computing Device Assignment and Use
Procedure.
Assignee Name (Print): _______________________________________________________________
Last
First
School/Department: _______________________________E-mail:_____________________________
Property Record #: _____________________ Serial/Service Tag #: ____________________________
Approval of Issuance:
Employee Signature: _______________________________________________ Date: ____________
Department/School Administrator: ______________________________________ Date: ____________
Return of Device:
Employee Signature: _________________________________________________ Date: ___________
Department/School Administrator: _______________________________________ Date: ___________
4/07
Rev. 8/15/2014
A13-1
Internal Accounts Procedures Manual Appendices
School Inventory
Rev. 8/15/2014
A14-1
A14
Internal Accounts Procedures Manual Appendices
School Inventory
Rev. 8/15/2014
A14-2
A14
Internal Accounts Procedures Manual Appendices
Music Program Rental Forms
Rev. 8/15/2014
A15-1
A15
Internal Accounts Procedures Manual Appendices
Music Program Rental Forms
Rev. 8/15/2014
A15-2
A15
Internal Accounts Procedures Manual Appendices
Fundraiser Approval Form
Rev. 8/15/2014
A16-1
A16
Internal Accounts Procedures Manual Appendices
Fundraiser Reconciliation Form
Rev. 8/15/2014
A17-1
A17
Internal Accounts Procedures Manual Appendices
Fundraiser Control Sheet
A18
FUND-RAISING CONTROL SHEET
FUNDRAISER
NAME/DESCRIPTION
Rev. 8/15/2014
SPONSOR
DATES OF
SALE
A18-1
FUNDRAISER
APPROVAL FORM
DATE
OUT
DATE
IN
FUNDRAISER
RECONCILIATION
FORM
DATE
DATE
OUT
IN
Internal Accounts Procedures Manual Appendices
Outstanding Check Letter
A19
Dear:
The records at _____________________________indicate that check number _____________ issued to
you in the amount of $________________on ______________________ has not cleared our bank.
Please check your records to verify receipt of the check and indicate whether the check has been:
_____Cashed
_____Lost, please reissue
_____Never received, please reissue
_____Lost or never received, please donate back to school
Please return this letter on or before ______________________. All unclaimed funds will be turned over
to Florida’s Unclaimed Property Department.
Thank you for your prompt attention to this matter.
Bookkeeper
Rev. 8/15/2014
A19-1
Internal Accounts Procedures Manual Appendix
Cooperative Organization Annual Report
A20
SCHOOL BOARD OF BREVARD COUNTY
Fiscal Year____________________ School Name __________________________________________
Name of Organization___________________________ Federal Tax ID # _________________________
President Name_______________________________ Phone Number (home) _____________________
Address
_______________________________ Phone Number (cell) _______________________
_______________________________ Phone Number (other) ______________________
1) Objectives achieved by Organization:
1.
2.
3.
2) Activities completed by Organization:
1.
2.
3.
3) Bank Account July 1st Beginning Balance a year ago (Include All Accounts)
$ __________________
4) Total Funds Raised During this past Fiscal Year
$ __________________
5) Detailed Expenses (Equipment, materials, services, etc.)
$ __________________
A. ____________________________________________________________
$______________
B. ____________________________________________________________
$______________
C. ____________________________________________________________
$______________
D. ____________________________________________________________
$______________
E. ____________________________________________________________
$______________
*Attach separate sheet if necessary
6) Total Expenditures for this past Fiscal Year
$ (_________________)
7) Bank Account June 30th Ending Balance (Include All Accounts)
$ __________________
Completed By_______________________________________
Printed Name
________________________________
Signature
Date
_______________________________________
Organization Title
Address
_______________________________________ Phone Number (home) ______________
_______________________________________ Phone Number (other) ______________
President Signature _________________________________________ Date______________________
This form must be submitted (by the cooperative organization) to the school principal no later than
August 31st. Backup documentation of all transactions should be kept on file with the organization (i.e.
bank statements, approved invoices, monies collected receipts/forms, etc.) for auditing purposes.
School Bookkeeper should check each report for completeness and calculation error(s).
Rev. 8/15/2014
A20-1
Internal Accounts Procedures Manual Appendices
Ticket Control Sheet
A21
TICKET CONTROL SHEET
SCHOOL NAME: _____________________________________
USE ONE SHEET PER ROLL
BEGINNING
NUMBER
ENDING
NUMBER
TICKET
COLOR
__________________
_
DATE USED
EVENT
NUMBERS USED
FIRST
LAST
______________________
__
______________________
__
______________________
__
______________________
__
COMMENT
A copy of this document should be filed in your year-end records. A new sheet should be started for the next year reflecting a
continuation
of the number sequence for each
roll.
Rev. 8/15/2014
A21-1
Internal Accounts Procedures Manual Appendices
Report of Tickets Sold Form
Rev. 8/15/2014
A22-1
A22
Internal Accounts Procedures Manual Appendices
Yearbook Reconciliation Form
A23
School Board of Brevard County
Yearbook Reconciliation
Instructions
The following items should be gathered in order to complete the yearbook reconciliation form:
a. Recent invoice from yearbook vendor
b. From CrossPointe: a General Ledger printout of the yearbook account from period 1 through the period
for the month that is being reconciled (March=9; April=10, etc.)
c. Monies Collected Forms for yearbook revenue
d. Yearbook sponsor's log showing the number of yearbooks sold and returned
e. Quantity of yearbooks sold online (the yearbook sponsor typically retrieves this information through
an online source)
f. If any yearbook advertisement revenue is posted to another account: a General Ledger printout of that
account for the same period the yearbook account was printed for
1 Enter your school name in cell A4.
2 Prepared Date: Enter today's date in cell D4. At least one reconciliation should be completed early
allowing errors to be caught in advance of year end and providing time for necessary corrections to be
made. The final reconciliation should be completed/dated before the end of the school year and prior
to the yearbook sponsor leaving for the summer. NO reconciliations should be done after the
yearbook sponsor has left for the summer.
As of Date: If an early reconciliation is being completed and the General Ledger was printed through a
period prior to the last month of the school year, the date entered in cell F4 should be the last day of
the 'through' period on the General Ledger printout (i.e. period 9 = 3/31/10; period 10 = 4/30/10). If the
General Ledger printout was printed through the period that is the same month school ends, the date
entered will match the date in which the General Ledger was printed (i.e. 5/15/10 instead of 5/31/10).
Data for numbers 3 through 9 come from the yearbook vendor's invoice. Use the most recent invoice prior
to or as of the date entered from number 2.
3 The invoice should display the number of yearbooks ordered. Fill in this number for Quantity (cell D9).
Do NOT include the number of extra copies.
If the invoice lists the price per yearbook, fill this number in for Price (cell B9). The total that is
automatically calculated in cell F9 should match the total amount shown on the invoice.
If the invoice does not list an amount per yearbook, divide the total yearbook amount shown on the
invoice by the number of yearbooks ordered. Do NOT include the number of extra copies. Enter this
amount for Price (cell B9). The total that is automatically calculated in cell F9 should match the total
amount shown on the invoice.
4 Add up any costs that are NOT for ordered yearbook copies, excess yearbook copies, packaging,
shipping and handling. Do NOT include any credits. Miscellaneous items include, but are not limited
to covers, binding, packages, pocket sheets, personalizations, cd's, endsheets, etc. Enter this sum
for Misc Charges (cell F10).
5 Find the shipping and handling charges on the invoice. Enter this amount for Shipping/Handling (cell
F11). If packaging costs are listed separately, they are included here.
6 The invoice should display the number of extra yearbooks the school has been charged for. Fill in this
number for Quantity (cell D12).
Rev. 8/15/2014
A23-1
Internal Accounts Procedures Manual Appendices
Yearbook Reconciliation Form
A23
If the invoice lists the price per extra yearbook, fill this number in for Price (cell B12). The total that is
automatically calculated in cell F12 should match the total amount shown on the invoice.
If the invoice does not list an amount per excess yearbook, divide the total excess yearbook amount
shown on the invoice by the number of excess yearbooks. Enter this amount for Price (cell B12). The
total that is automatically calculated in cell F12 should match the total amount shown on the invoice.
7 Add up any credits or discounts that are NOT associated with online sales or returned items. Enter
this amount as a negative number for Discount (cell F13).
8 Purchases made directly online will reduce the amount owed to the vendor. If the invoice shows such
a credit, enter this amount as a negative number for Online Sales Credit (cell F16). Be careful:
sometimes online sales will show on the invoice as a deposit amount! If the deposit amount shown on
the invoice does not match the amount made in Manatee, online sales may be included.
9 Returning items to the vendor can cause a reduction in the amount owed to the vendor. If the invoice
shows such a credit, enter this amount as a negative number for Misc Credit (cell F17). This section
is NOT to be used to show the amount of refund checks that were received from the vendor.
Data for numbers 10 through 13 comes from the General Ledger printout of the yearbook account.
Before beginning this section of the form, sum the following from the General Ledger printout of the
yearbook account:
1a. The total revenue from yearbook sales (do NOT include advertisement sales). This data will be
used between #18 and #19 below.
2a. The total revenue from refund checks received from the yearbook vendor due to returned
yearbooks. This data will be used with #20 below.
3a. The total revenue from yearbook advertisement sales. This data will be used with #21 below.
4a. The total revenue from any other sales that were posted to the yearbook account. This data will
be used with #27 below.
5a. The total amount of payments made to the yearbook vendor. This data will be used between
#12 and #13 below.
6a. The total amount of other disbursements made from the yearbook account. This data will be
used with #28 below.
CHECK TO BALANCE: To make sure your totals from #1a-6a were added correctly, do the following:
7a. Subtract the beginning balance of the yearbook account from the ending balance.
8a. Add the sums from #1a-6a above (#5a-6a would be a negative so use the formula: 1a + 2a + 3a
+ 4a - 5a - 6a).
9a. Make sure #7a equals #8a. If not, recalculate #1a-6a above until #7a does equal #8a.
10 Enter the 1st payment (or initial deposit) amount in cell F23. Enter the Date Paid (cell B23) and the
Check # (cell D23)
11 If additional payments were made, enter the 2nd payment amount in cell F24. Enter the Date Paid
(cell B24) and the Check # (cell D24).
12 If additional payments were made, enter the 3rd payment amount in cell F25. Enter the Date Paid
(cell B25) and the Check # (cell D25). If your school made 4 or more payments, contact School
Accounting for a revised form so that the additional payment information can be entered.
Rev. 8/15/2014
A23-2
Internal Accounts Procedures Manual Appendices
Yearbook Reconciliation Form
A23
CHECK TO BALANCE: Make sure the Total Paid from CrossPointe to Vendor (cell F26) is equal to #5a
above (the total amount of payments made to the yearbook vendor). If these do not match, find the
error and enter the correct data until they do equal each other.
13 If the Total Still Due to Vendor does not equal zero, fill in an explanation as to why there is still an
outstanding balance.
Data needed for numbers 14 through 19 comes from the General Ledger printout of the yearbook account,
the Monies Collected Forms, and the yearbook sponsor's log.
14 From the Monies Collected Forms and/or the yearbook sponsor's log, find the different prices the
yearbooks sold for (the base yearbook prices; do NOT include add-ons) and the number of yearbooks
sold at each of those prices. Fill in one of the base prices as Price (each) (cell B34) and fill in the
number of yearbooks sold at that base price as Quantity (cell D34).
15 If yearbooks sold at a second base price, fill in that Price (cell B35) and the Quantity of yearbooks
sold at that base price (cell D35).
16 If yearbooks sold at a third base price, fill in that Price (cell B36) and the Quantity of yearbooks sold
at that base price (cell D36).
17 If yearbooks sold at a forth base price, fill in that Price (cell B37) and the Quantity of yearbooks sold
at that base price (cell D37). If there are more than four base prices, contact School Accounting for a
revised form so that the additional information can be entered.
18 From the Monies Collected Forms and/or the yearbook sponsor's log, calculate the total amount of
revenue received for All Add-Ons. Enter this Total (cell F38).
CHECK TO BALANCE: Make sure the Total Manatee Sales (cell F39) is equal to #1a above (the total
revenue from yearbook sales). If these do not match, find the error and enter the correct data until
they do equal each other.
19 The Total of Online Sales (cell F43) is automatically pulled from cell F16. Enter the Quantity (cell
D43) of yearbooks that corresponds to this sale amount. The yearbook sponsor typically retrieves this
information through an online source.
Data needed for numbers 20 through 22 comes from the yearbook sponsor's log, the General Ledger
printout of the yearbook account and if a separate account contains yearbook advertisement revenue, the
General Ledger printout of that account.
20 From the yearbook sponsor's log, enter the Price (each) (cell B52) and the Quantity (cell D52) of
yearbooks that were returned and refunded. If the school was refunded for yearbooks with more than
one base price, contact School Accounting for a revised form so that the additional information can be
entered.
CHECK TO BALANCE: Based on the data entered for #20, the form will automatically calculate the
refund amount Total (cell F52). Make sure the total refunds calculated in #2a above equal the amount
shown on the form. If these do not match, find the error and enter the correct data until they do equal
each other.
Rev. 8/15/2014
A23-3
Internal Accounts Procedures Manual Appendices
Yearbook Reconciliation Form
A23
21 Enter the Total advertisement revenue (cell F53), which was calculated in #3a above.
22 If any yearbook advertisement revenue was posted to another account, enter the Total amount (cell
F54).
Data needed for numbers 23 through 25 comes from the yearbook sponsor's log and from a physical
count of the remaining yearbooks on hand.
23 From the yearbook sponsor's log, fill in the Quantity of yearbooks donated (cell D62) AND attach a list
of names the yearbooks were donated to.
CHECK TO BALANCE: A physical count of the number of yearbooks on hand is required . The
actual number of yearbooks on hand should equal the quantity shown on the reconciliation form (cell
D65). If these do not match, find the error and enter the correct data until they do equal each other.
24 If any yearbooks were returned to the vendor and credit was given on the invoice (rather than in the
form of a refund check), fill in the Quantity of these yearbooks (cell D64). The yearbook sponsor's log
should contain this information. The amount of credit received on the invoice would have been filled in
when completing number 9 of this reconciliation form.
25 Enter the location of the yearbooks on hand (cell A67).
Data needed for numbers 26 through 29 comes from the General Ledger printout of the yearbook account.
26 Enter the beginning balance of the yearbook account (cell F70).
27 Enter the ending balance of the yearbook account (cell F71).
28 Enter the Total revenue from 'other' sales (cell F74), which was calculated in #4a above.
29 Enter the Total 'other' disbursements made (cell F75) as a negative number. This amount was
calculated in #6a above.
CHECK TO BALANCE: The Out of Balance Amount (cell F82) must be zero to reconcile. If it is not,
find the error(s) within the form and enter the correct data until the Out of Balance Amount is zero.
Make sure all backup documentation is attached to the completed reconciliation form.
30 The yearbook sponsor must sign and date the reconciliation form.
31 The principal must sign and date the reconciliation form.
32 The bookkeeper must sign and date the reconciliation form.
Rev. 8/15/2014
A23-4
Internal Accounts Procedures Manual Appendices
Yearbook Reconciliation Form
A23
School Board of Brevard County
Yearbook Reconciliation
School:
Prepared Date:
ABC Middle School
1
06/30/09
As of Date:
06/29/09
2
Only fill in gray highlighted sections
Vendor Invoice Details
Price
Number of Yearbooks Ordered
3
Misc Charges
4
Shipping / Handling
5
Excess of Original Order
6
Discount
7
$
Quantity
34.41
$
Total
375
30.00
35
(enter as a negative number)
Total Due
Online Sales Credit (purchases made directly online)
(enter as a negative number)
Misc Credit (invoice credits for items returned to vendor - (enter as a negative number)
8
9
$
12,903.75
$
3,495.68
$
340.47
$
1,050.00
$
(1,075.73)
$
16,714.17
$
(8,434.79)
$
-
DO NOT include refund checks from vendor)
Adjusted Total Due (original invoice amount minus credits)
$
8,279.38
Payments to Vendor
Date Paid
Initial Deposit
Check #
10
$
-
11
$
-
Third Installment
12
Total Paid from CrossPointe to Vendor
$
-
$
-
Total Still Due to Vendor (should be zero)
If not zero, explain reason for outstanding balance to vendor:
$
Second Installment
8,279.38
Waiting on credits to be applied to invoice before payment is remitted to vendor.13
Sales - recorded in CrossPointe
Price (each)
Price #1
Price #2
Price #3
Quantity
Total
14
$
45.00
17
$
765.00
15
16
$
50.00
93
$
4,650.00
Price #4
17
All Add-Ons
Total CrossPointe Sales
18
$
-
$
-
0
110
$
$
258.79
5,673.79
Quantity
160
$
Total
8,434.79
Sales - recorded online
Total Online Sales (from above) 19
Rev. 8/15/2014
A23-5
Internal Accounts Procedures Manual Appendices
Yearbook Reconciliation Form
A23
Profit/Loss
Price (each)
Total CrossPointe sales (from above)
Refund Checks from Vendor (for yearbooks returned)
Quantity
Total
$
$
-
Total Advertisement Revenue (recorded in yearbook account)
20
21
Total Advertisement Revenue (recorded in other account)
22
0
Total Paid from CrossPointe to Vendor (from above)
Total Profit / (Loss)
5,673.79
$
-
$
-
$
-
$
$
5,673.79
Summary
Yearbooks Ordered from Vendor
410
Yearbooks Sold
270
Yearbooks Donated (attach a list of names)
23
Yearbooks Returned to Vendor (credit received in form of refund check)
8
0
Yearbooks Returned to Vendor (credit received on invoice) 24
Total Yearbooks Currently on Hand (Physical Count Required)
0
132
Location of Yearbooks on Hand:
Supply Closet
25
CrossPointe Yearbook Account Reconciliation
Beginning Balance
26
$
Ending Balance
Net Activity for Current Year
27
$
$
7,092.75
7,092.75
$
1,969.66
$
$
(550.70)
1,418.96
Other Receipts Posted to Yearbook Account
28
Other Disbursements Posted to Yearbook Account
Total Other Activity in Yearbook Account
(enter as a negative number)
Advertising Revenue (recorded in other account)
29
$
Total Profit / (Loss)
$
Out of Balance Amount (this MUST be zero)
$
30
Teacher / Sponsor
Date
31
Principal
Date
32
Bookkeeper
Rev. 8/15/2014
Date
A23-6
-
5,673.79
-
Internal Accounts Procedures Manual Appendices
A24
Fees and Pricing Maximums
Course or Event
Fee or Price
Frequency
Art – Secondary Schools
$10.00
Drivers Education
Elementary School String Music Program Rental
Secondary School Music Program Rental:
Band/Orchestra Instruments
Band/Orchestra Uniforms*
Choral Uniforms
Guitar
P.E. Towels
P.E. Swimming
Parking Permits
Lock Rentals
Planners
Student Activity Fees:
Elementary Schools
Secondary Schools
Copying Fees:
8 ½” x 14” or less (one-sided)
8 ½” x 14” or less (two-sided)
11” x 17”
11” x 14 7/8” (computer greenbar)
$80.00
$25.00
Each course
Per semester
Per semester
Per semester
$30.00
$15.00
$10.00
$10.00
Cost + 10%
$1.00
Up to $20.00
$2.00
Cost + 10%
Per semester
Per semester
Per semester
Per semester
Per semester
Per semester
Per year
Per year
Per year
$1.00
$2.00
Per year
Per year
$ .15
$ .20
$ .25
$ .25
Each page
Official Senior High Transcripts:
Currently Enrolled Students (plus 1 yr after graduation)
1 Free
$1.00
Non-Enrolled Students (over 1 yr after graduation)
School site request
District online requests
$5.00
$7.00
Each additional
Each
Each
Each certification
Certified copies (plus duplication fee)
Pre-K Handicapped Programs:
3-day program
5-day program
Distribution of Literature:
Charge for Cover Letter
$1.00
$60.00
$100.00
Per month
Per month
$0.05
Per student
TICKET SALES & PRICING
Varsity Football – Reserved
$7.00
Per game
General Admission
$6.00
Student Admission (pre-sale only)
$4.00
All Other Sports – Adult Admission
$4.00
Per game
Student Admission
$2.00
Season Passes – Season passes may be sold at a discount not to exceed 10% of the per event
pricing.
* does not include Marching Band fees, which are based on program needs
Rev. 8/15/2014
A24-1
Internal Accounts Procedures Manual Appendices
Fees and Pricing Maximums
A24
ALLOWABLE FEES FOR CAREER & TECHNICAL EDUCATION COURSES
Fees are for items the student receives for his/her own use.
ORIENTATION / EXPLORATION – Grades 7 & 8
$5.00 per semester, $2.50 per nine weeks
Course
Program and Course Titles
Number
8209100
8200520
8200210
8209020
8600030
8600040
8600020
8809200
8600010
8000210
8000220
8000230
Careers in Fashion and Interior Design
Computer Applications in Business 1
Computer Applications in Business 2
Computing for College and Careers
Exploration of Communications Technology
Exploration of Production Technology
Exploring Technology
Fundamentals of Culinary Careers
Introduction to Technology
M/J Exploratory Career & Technical Wheel 2
M/J Exploratory Career & Technical Wheel 3
M/J Exploratory Career & Technical Wheel 4
$5.00 per semester for any high school course in the program
Program
Program Area
Number
8302100
8212500
8215200
8209600
8216100
8212300
8207400
8207340
8207500
8417140
8417170
8417000
8417210
8725400
9200100
8709000
8709400
8725000
8751000
8725300
8772100
8815100
8845100
8827100
8007100
8401100
8601000
8600200
Business Technology Education
Business Technology Education
Business Technology Education
Business Technology Education
Business Technology Education
Business Technology Education
Business Technology Education
Business Technology Education
Business Technology Education
Health Sciences Education
Health Sciences Education
Health Sciences Education
Health Sciences Education
Industrial Education
Industrial Education
Industrial Education
Industrial Education
Industrial Education
Industrial Education
Industrial Education
Industrial Education
Marketing Education
Marketing Education
Marketing Education
Public Service Education
Technology Education
Technology Education
Technology Education
9400300
8401010
Technology Education
Technology Education
Rev. 8/15/2014
Program Titles
Accounting Applications
Administrative Office Specialist
Business Supervision & Management
Digital Design
International Business
Medical Administrative Specialist
New Media Technology
PC Support Services
Web Development
Dental Aide
Emergency Medical Responder
Health and Wellness
Nursing Assistant
Architectural Drafting
Automation & Production Technology
Automotive Collision Repair and Refinishing
Automotive Service Technology
Drafting
Marine Service Technology
Mechanical Drafting
Television Production
Finance
Hospitality and Tourism
Marketing
Environmental Water Technology
Applied Engineering Technology
Communications Technology
Geospatial/Geographic Information Systems (GIS)
Technology
Pathways to Engineering (PLTW)
Technical Design
A24-2
Internal Accounts Procedures Manual Appendices
Fees and Pricing Maximums
$10.00 per semester for any high school course in the program
Program
Program Area
Number
8800500
8500395
8500355
8500390
8720300
Family and Consumer Sciences
Family and Consumer Sciences
Family and Consumer Sciences
Family and Consumer Sciences
Industrial Education
Rev. 8/15/2014
Program Titles
Culinary Arts
Food Science Technology
Nutrition and Wellness
Principles of Food Preparation
Building Construction Technologies
A24-3
A24