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Business Office Procedures Manual
2014-2015
“The School District of Choice”
Georgetown Independent School District
Central Administrative Office
603 Lakeway Drive
Georgetown, Texas 78628
(512) 943-5000
Board of Trustees
Scott Alarcon, President
Scott Stribling, Vice President
Ronna Johnson, Secretary
Fred Barhydt
Melanie Dunham
Greg Eady
Andy Webb
School Officials
Dr. Fred Brent, Superintendent
Dr. Brenda Albright, Deputy Superintendent
Steve West, Chief Financial Officer
Karen Dooley, Assistant Superintendent of Human Resources
Carlos Cantu, Assistant Superintendent of Administrative & Support Services
For Georgetown ISD Policies:
http://pol.tasb.org/home/index/1240
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Business Office Staff
Chief Financial Officer
Steve West
[email protected]
Director of Budget & Finance
Pam Sanchez
[email protected]
Director of Purchasing
Tonya Blesing
[email protected]
Payroll Supervisor
Lori Matlock
[email protected]
Payroll Specialist
Tammie Hunt
[email protected]
Payroll Specialist
Jamie Williams
[email protected]
Accounts Payable Supervisor
Debbie Mullis
[email protected]
Accounts Payable Clerk
Lisa Danek
[email protected]
Accounts Payable Clerk
Roxanne Green
[email protected]
Business Office Specialist/Buyer
Patty Collins
[email protected]
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TABLE OF CONTENTS
Section I – Budget
1.01 Account Codes
1.02 Budget Transfers and Amendments
Section II – Purchasing
2.01 Purchasing Procedure and Practice
2.02 Ethical Standards
2.03 Purchasing System
2.04 Competitive Procurement Options
2.05 Purchasing from Outside Vendors
2.06 Quotes
2.07 Bids
2.08 Blanket (Open) Purchase Orders
2.09 Sole Source Vendors
2.10 Back Orders
2.11 Receiving Merchandise (Deliveries)
2.12 Return of Merchandise Ordered on a Purchase Order
2.13 Receiving and Paying Invoices
2.14 Vendor Communications
Section III – Accounts Payable
3.01 Procedures
3.02 Receiving Goods and Services and Authorizing Payment
3.03 Check Requests
Employee Reimbursement Form
Receipt Form
Section IV – Cash Handling and Billing Procedures
4.01 Deposits
4.02 Standard Method of Preparing Deposits
4.03 Cash Drawer Procedures
4.04 Courier Procedures
4.05 District Invoice
4.06 Petty Cash
Petty Cash Activity Ledger
Petty Cash Activity Ledger (example)
Section V – Activity Funds
5.01 Distinction between Student and Campus Activity Funds
5.02 Responsibility for Campus Activity Funds
5.03 Responsibility for Student Activity Funds
5.04 Banking Procedures
5.05 Collection of Money
5.06 Deposit Procedures
5.07 Fundraising Procedures
5.08 Sales Tax for Fundraisers
5.09 Fees
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Section V – Activity Funds (cont.)
5.10 Lost Textbooks
5.11 Expenditures
5.12 Documentation
5.13 Sales Taxes
5.14 Payments for Services Performed
5.15 Transfers to Other Activity Accounts
5.16 Co-Curricular/Extracurricular Competition
5.17 Dissolution of Club and Graduation
Activity Tabulation Worksheet
Fundraiser Approval Form
Section VI – Travel
6.01 Employee Travel-Extended Stay
6.02 One Day Trips
6.03 Lodging
6.04 Meals
6.05 Transportation
6.06 Air Fare
6.07 Air Fare Versus Automobile Travel
6.08 Out of State Travel
6.09 Student Travel
6.10 Meal Reimbursement – Extended Work Day
Travel Expense Summary Report
Cash Advance Form
Sales Tax Exempt Form
Hotel Occupancy Tax Exempt Form
Section VII – End-of-Year Procedures
7.01 Purchase Orders
7.02 Payroll Payment Authorization
7.03 Travel Reimbursements
7.04 Budget Amendments
Deadlines Summary
Section VIII – Property and Inventory Control
8.01 Fixed Assets Defined
8.02 Acquisition of Fixed Assets
8.03 Fixed Asset Inventory Control
8.04 Controllable Inventory
8.05 Donations
8.06 Examples of Property Classification
8.07 Property Disposal Do/Don’t Reminder
Property Transfer/Disposition Form
Section IX – Payroll
9.01 Employee Access to View Payroll Information
9.02 Pay Calendar
9.03 Supplemental or Extra Duty Pay for GISD Employees
9.04 Payroll Deadline
9.05 Substitute Teacher Pay and Forms
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Section IX – Payroll (cont.)
9.06 Direct Deposit/Electronic File Transfer
9.07 W-4, W-2, FICA, Medicare
9.08 Teacher Retirement System
9.09 COBRA
9.10 True Time Timesheets
9.11 Skyward Time Off
9.12 Change of Name, Address or Phone Number
9.13 Employee Leave Procedures and Forms
9.14 Employee Benefits
9.15 Instructions for Checking for Unsubmitted/Unapproved Timesheets
Payroll Authorization Form
Section X – Federal Funds
10.01 Budget
10.02 Federal Expenditure Reporting and Cash Management
10.03 Timekeeping Requirements for Federally Funded Personnel
10.04 Travel Costs
10.05 Grant Records Retention
Section XI – Online Payments
11.01 Security
11.02 Refund Guidelines
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Section I
Budget
6
OVERVIEW
In school districts, the adoption of a budget implies that a set of decisions have been made by
school board members and school district administrators which culminate in matching a school
district’s resources with its needs.
1.01
Account Codes
Georgetown ISD uses a basic, 20-digit account code that is required for all purchases, in
accordance with the Financial Accountability System Resource Guide from TEA. The
composition of the code structure is as follows:
199
Fund
11
Function
6399
Object
00
SubObject
001
Organization
0
Year
11
Program
Intent
951
Local Budget
Responsibility
In the example above, the expenditure would be for classroom supplies and materials for the
regular education program at Georgetown High School from the General Fund.
Fund Codes
Governmental fund types for Texas school districts consist of four governmental fund
groups (General, Special Revenue, Capital Projects and Debt Service) that account for the
acquisition, use and balances of expendable financial resources and related liabilities as
required by law or rule. The fund code designates the fund to which the expenditure will
be charged.
Function Codes
A function represents a general operational area in a school district and groups together
related activities. Most school districts use all of the functions in the process of educating
students or organizing the resources to educate students. For example, in order to provide
the appropriate atmosphere for learning, school districts transport students to school,
teach students, feed students and provide health services. Each of these activities is a
function and as such, is assigned a function code to be used for expenditures from these
functions.
Object Codes
Expenditures and expenses should be classified by the major object classes according to
the types of items purchased or services obtained. Object codes for expenditures always
begin with the digit “6” and are used to describe exactly what is being purchased.
NOTE: Remember that field trips funded with General Funds are to be coded as 199-116494-XX-XXX-X-XX-XXX. The description for object code 6494 is reclassified
transportation.
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Sub-Object Codes
Sub-object codes provide the option for special or separate accountability for
expenditures at the local level. For example, a high school might set up sub-object codes
to distinguish expenditures of specific instructional activities, like art, science, music, etc.
An athletics department budget might set up different sub-object codes to differentiate
expenditures between sports.
In Skyward, all sub-object codes are linked to the function code. Sub-object codes for
Georgetown ISD are unique to GISD. The codes are created and defined by the Business
Office.
To track all outsourced printing expenditures, all function codes have a sub-object code
of 54 to identify these expenditures. All campuses and departments shall use the object
and sub-object for outsourced printing as XXX E XX 6299 54 XXX X XX XXX
Organization Codes
The organization code identifies the specific organization initiating the expenditure and
corresponds to the budgetary entity, not necessarily the physical location. Campuses are
examples of organization codes and are specified for each school district in the Texas
School Directory.
Program Intent Codes
The program intent code is used to designate the intent of a program/purchase provided to
students. These important codes are used to classify expenditures under specific budgets
for special student programs. Examples include bilingual, special education, career &
technology, and gifted & talented.
Additional budget information can be found in the 2014-15 Budget Guidelines.
1.02
Budget Transfers and Amendments
Campus/department secretaries should enter a budget transfer in Skyward with a
complete description of the reason for the transfer request. The principal or department
director must approve the transfer in Skyward before the Business Office can give final
approval and initiate the transfer of funds.
Any requests to transfer funds between Function codes in Fund 199 cannot be
transferred/expended until Board approval is obtained.
Transfers for state and federal grant funds may require an amendment for TEA approval.
Please contact the appropriate program director for transfer requests within specific state
and federal grant programs.
The District requires all budget transfers for the current school year be entered and
approved in Skyward by the second week of May. The Board Meeting in May will be the
last time budget amendments for the General Fund can be approved.
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Section II
Purchasing Supplies, Materials,
Equipment and Services
9
OVERVIEW
Purchasing in the public sector environment presents numerous challenges including the
requirements to comply with statutes, policies, legal interpretations, and procedures; the dynamic
and diverse nature of the school district environment; the competition among vendors for school
district business, the consistent oversight by interest groups and the many “gray” areas relating to
purchasing methods and procedures.
2.01
Purchasing Procedure and Practice
The District’s objective is to purchase the best value of products, materials, and services at
the lowest practical prices within relevant statutes, policies and procedures. School district
staff members are not authorized to override the procedures found in this section, which have
been written to comply with State laws and regulations, as well as preserve a level of internal
accounting control necessary to demonstrate accountability, ethical conduct, and responsible
behavior.
Accurate record keeping and documentation is a fundamental element of the procurement
process. Precise and systematic record keeping and management must withstand the constant
scrutiny of various interest groups including vendors, the general public, and outside
agencies as well as internal groups which are the users or customers of the purchasing
system.
2.02
Ethical Standards
The competitive nature of the public purchasing arena and the expenditure of significant
amounts of public funds require that ethical standards be incorporated into the foundation of
all purchasing functions. Purchasing personnel and school district staff face the difficult task
of developing good vendor relations and encouraging vendor competition while avoiding
even the appearance of favoritism or other ethical misconduct.
Therefore, all employees of GISD who are involved in the purchasing function are required
to adhere to the following standards of ethics:
•
It is a breach of ethics to attempt to realize personal gain through public
employment with a school district by any conduct inconsistent with the proper
discharge of the employee's duties.
•
It is a breach of ethics to attempt to influence any public employee of a school
district to breach the standards of ethical conduct set forth in this code.
•
It is a breach of ethics for any employee of a school district to participate directly
or indirectly in procurement when the employee knows of a conflict of interest.
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2.03
•
It is breach of ethics for an employee or any member of an employee's immediate
family to have a financial interest pertaining to the procurement of goods and
services by the District.
•
It is a breach of ethics for a business or organization involving an employee, or
any member of an employee's immediate family, to have a financial interest
pertaining to the procurement of goods and services by the District.
•
It is a breach of ethics for any person, business or organization in which the
employee or any member of the employee's immediate family is negotiating or
has an arrangement concerning prospective employment to be involved in the
procurement of goods and services by the District.
•
It is a breach of ethics to offer, give or agree to give any employee or former
employee of a school district, or for any employee or former employee of a school
district to solicit, demand, accept or agree to accept from another person, a
gratuity or an offer of employment in connection with any decision, approval,
disapproval, recommendation, or preparation of any part of a program
requirement or purchase request, influencing the content of any specification or
procurement standard, rendering of advice, investigation, auditing, or in any other
advisory capacity in any proceeding or application, request for ruling,
determination, claim or controversy, or other particular matter pertaining to any
program requirement or a contract or subcontract, or to any solicitation or
proposal therefore pending before this government. Acceptance of a gratuity may
be construed as a criminal offense.
•
It is a breach of ethics for any payment, gratuity or offer of employment to be
made by or on behalf of a subcontractor under a contract to the prime contractor
or higher tier subcontractor for any contract of a school district, or any person
associated therewith, as an inducement for the award of a subcontract or order.
(Note, “Gift to a Public Servant” is a Class A misdemeanor offense if the
recipient is a government employee who exercises some influence in the
purchasing process of the governmental body.)
•
The prohibition against gratuities and kickbacks prescribed above should be
conspicuously set forth in every contract and solicitation therefore.
•
It is a breach of ethics for any employee or former employee of a school district to
knowingly use confidential information for actual or anticipated personal gain, or
for the actual or anticipated gain of any person.
Purchasing System
A District Purchase Order is an offer. A contract is created between the District and the
vendor only when the vendor accepts the terms of the Purchase Order by causing the goods
or services requested on the order to be accepted. In other words, the District’s offer
(Purchase Order) is a presentation to the vendor of what the District requirements from the
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vendor are and under what conditions (terms). Purchase Orders provide a uniform way for
the District to make offers to vendors with all terms in writing.
The purchasing system is designed to automate all purchase requests. The system will
automatically encumber/expend funds and print the official purchase order. The following
items must be followed to acquire goods or services in the name of GISD.
2.04
•
Purchase orders must be obtained prior to the purchase or the service.
•
Purchasing supplies requires a purchase order.
•
Most contracted services require a purchase order.
•
Furniture and equipment require a purchase order.
•
All information on the purchase order must be completed in its entirety.
•
Only vendors approved by the Purchasing Department may be used.
•
The budget code must be correct.
•
All instructions must be clear and understandable.
•
Prepay purchase orders must have backup.
•
Rolled purchase orders cannot be increased.
Competitive Procurement Options
The District employs a variety of methods for procuring goods and services. Texas
Education Code 44.031 (a)(b) states that all contracts, except contracts for the purchase of
produce or vehicle fuel, valued at $50,000 or more, for each 12-month period are to be made
by the method or methods that provide the best value to the District. The Purchasing
Department coordinates or causes for the coordination of the competitive procurement of
goods and services for the District.
2.05
Purchasing From Outside Vendors
The principal, program administrator or department head has the responsibility of first
approving any requisitions to outside vendors. The Purchasing Director or designee serves as
the district-wide purchasing administrator/agent and is responsible for approving all
requisitions before purchase orders are issued. Once the purchase order has received final
approval, the campus/department may then print and process the PO.
•
Purchase orders are among the most commonly used method for procuring goods
and services.
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•
This document serves as a formal order for goods, materials and/or services from
a vendor.
•
A purchase order, once approved, is a binding commitment for the District to
remit payment to the vendor after the item(s) and an invoice are received.
•
It contains information on the expenditure to be made and the account code to be
charged.
•
Funds are encumbered as the purchase is issued, and serves as an expenditure
control mechanism.
•
The purchase order is utilized in the accounts payable process as it documents that
an order has been received and accepted by the user and payment can be made to
the vendor.
•
The Finance Department is responsible for any changes or canceling of purchase
orders.
The District uses an online purchase order system, which when properly executed, becomes
an official document authorizing the purchase. No person has the authority to make
purchases prior to the completion of the purchasing process.
A DISTRICT EMPLOYEE WHO PURCHASES OR ORDERS ANY ITEM OR
SERVICE IN THE NAME OF GISD OR WHO OBLIGATES THE CREDIT OF THE
DISTRICT WITHOUT FOLLOWING THE DISTRICT’S PURCHASING POLICIES
AND PROCEDURES SHALL BE PERSONALLY LIABLE FOR PAYMENT TO THE
VENDOR OR RETURN OF THE ITEM.
Remember that a purchase can only be paid when the goods arrive and/or services are
rendered and are accompanied by an invoice that is dated on or before June 30th of each
year.
2.06
Quotes
Purchases wanting to be placed with unapproved vendors must be limited. Price quotes must
be on file for spot purchases (purchases made from unapproved vendors). The thresholds are
$500 for consumable supplies and capital outlay, and $1000 for construction. (Any spot
purchase order over these threshold limits is required to have three quotes attached.)
2.07
Bids
Purchases requiring a bid shall be made in writing on either a requisition or in memo format.
The request shall include a description of the item(s), the budget code, estimated cost, and the
signature of the appropriate budget manager. The Purchasing Director will contact the
requestor and/or budget manager to develop specifications for the bid.
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2.08
Blanket (Open) Purchase Orders
Campus or departments may issue blanket purchase orders on a limited basis. Blanket
purchase orders allow for a purchase to be made quickly and allows for supplies and services
to be available. A blanket (open) purchase order is issued to an approved vendor to authorize
purchases from that vendor over a period of time. The blanket PO should encumber an
amount “not to exceed” the planned budgeted amount.
2.09
Sole Source Vendors
Purchases, which meet sole source criteria, are exempt from competitive bidding. There are
many reasons why a purchase might be possible or practical from only one vendor:
• There is no competitive product. The product or service is a one-of-a-kind or
patented product, copyrighted publication available from only one source, or a
unique item such as artwork.
•
The product is only available from a regulated or natural monopoly, (ex: utilities).
It must be confirmed that there is only one price due to exclusive marketing or
distribution rights for an item or product.
•
The product is a component of an existing system and is only available from one
supplier. (A replacement or repair part available only from the original supplier.)
Documentation from the vendor that clearly delineates the reasons, which qualify the
purchase to be made on a sole source basis, must be obtained.
Process:
1. If the requisitioning party determines that the item is a sole source purchase, they
must attach to the PO one of the following:
a. Letter from the source, as outlined above.
b. A statement indicating that they have contacted a sufficient number of
vendors to determine that only one practical source of supply exists, or states
the reasons why only one source of supply exists.
2. Complete a Purchase Order according to procedures.
3. If the Purchasing Department determines that the item is a sole source purchase, a
copy of the statement/letter shall be maintained in the purchase file.
2.10
Back Orders
Unfortunately, the great number of items a school requires and the frequency of changes by
manufacturers make back orders an expected condition of purchasing. These circumstances
require a procedure for back orders that is flexible. It is the practice of the District to permit
each campus or department the option to accept or cancel items that are back ordered within
ninety days of the purchase order date. Items that were ordered and not received within
ninety days should be canceled by the campus/department unless extenuating circumstances
exist that would dictate keeping a purchase order on the accounting books.
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2.11
Receiving Merchandise (Deliveries)
Because the Purchase Order becomes a contract between the vendor and the District, when
the goods or services are delivered, it is critical to the purchasing process that the campus or
department receiving the goods or services immediately follows the process below:
Upon receipt of merchandise ordered, receiving personnel should:
1. Compare items received to the purchase order.
2. Note all exceptions on the receiving report which is then dated (use true
receiving date), signed and used as a source document by the Finance
Department as proof the item has been received and the invoice can be paid.
3. Notify the Purchasing Department when damaged merchandise or incorrect orders
are identified for return.
4. Failure to report damage in accordance with Federal or State Commerce
Commission regulations may result in a liability to the District for the material
delivered.
Steps To Take At Time of Delivery To Protect Against Loss or Damage
1. Verify count – Make sure the delivery includes as many cartons as are listed on
the receiving report (usually the purchase order). If any shortage is discovered,
note exactly how many cartons are short on the carrier's delivery receipt and have
the driver note the shortage on the District’s copy.
2. Carefully examine each carton for damage – If damage is visible, note this fact
on the delivery receipt and have the driver clearly note it on the District
copy. The driver should not be given a clear delivery receipt (one signed without
exception) if there is the slightest crush, crease, scuff or puncture on any carton.
It is vital to note the condition of any bruised or damaged cartons - such as "slight
crush, top right corner" - on both copies of the delivery receipt. If a carton has the
appearance that its contents may be damaged, it must be opened immediately in
the presence of the driver, to make a joint inspection of the contents. Any
concealed damage discovered should likewise be noted on the delivery receipt
and the District copy.
3. Immediately after delivery – Open all cartons and inspect for concealed damage.
Even though the driver is gone, all cartons should immediately be opened and the
cartons inspected for possible concealed damage.
Steps To Take When Visible or Concealed Damage Is Discovered
1. Retain damaged items – Not only must the damaged items be held at the point
where received, but the containers and all inner packing materials must be held
until an inspection is made by a carrier inspector.
2. The campus or department should call the carrier to report the damage and request
inspection immediately upon discovery of the damage. Under no circumstances
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should it be put off longer than 15 days after delivery. Failure to report concealed
damage within this 15-day period will almost certainly result in the carrier
denying the claim.
3. Confirm call in writing – It is now a mandatory carrier regulation that all calls
reporting discovery of concealed damage and request for inspection is confirmed
in writing. Be sure to retain a copy of the confirming letter for filing. Send a
copy of the letter to the Purchasing Department referencing the vendor and
purchase order number.
Steps To Take When Carrier Makes Inspection of Damaged Items
1. Have damaged items in receiving area: Allow inspector to inspect damaged items,
inner packing materials, and freight bill. Retain the delivery receipt as a
supporting document when the claim is filed.
2. After the inspector fills out the inspection report, carefully read it before signing –
If there is disagreement with any facts or conclusions made by the inspector on
the report, do not sign it. Unless repairs will be completely satisfactory, be sure
the inspector requests replacement on the inspection report. A new item can be
ordered only if the inspection report specifies "REPLACE."
3. Forward a copy of the inspection report and delivery receipt to the Purchasing
Department.
Steps To Take After Inspection Has Been Made
1. Continue to retain damaged merchandise – Even though inspection has been
completed, damaged items cannot be used or disposed of without permission from
the carrier.
2. Do not return damaged items to shipper – Return of such items should not be
made without written authorization of the supplier.
3. Secure a receipt from the carrier if damaged items are picked up for salvage. Be
sure to get a receipt from the driver when items are picked up. Retain a copy of
the receipt and send the original to the Purchasing Department.
2.12
Return of Merchandise Ordered on a Purchase Order
•
Notify the vendor in writing of any merchandise that is returned to them.
•
A “return receipt request” or “RMA” number must be initiated and noted in the
letter.
•
Campus or department will forward the letter to the vendor.
•
Campus or department must include in the letter the purchase order number,
quantity, item description, and reason for returning the merchandise.
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•
2.13
A copy of the letter shall be sent to accounts payable. Accounts payable will then
delete or adjust the purchase order according to the instructions contained in the
letter.
Receiving and Paying Invoices
Two steps must take place before an invoice (or “prepay”) can be paid to a vendor.
1. All merchandise must be received physically and electronically in Skyward.
Prepays will require the purchase orders to be received in Skyward to allow for
prepayment.
2. The original invoice must be received and posted by accounts payable, which
states the cost of the goods or service.
A “prepay” may exist under the following conditions:
•
•
•
vendor required payment prior to shipment of merchandise or services;
Some travel related expenses of students and staff;
Some subscriptions or periodicals. Before a “prepay” check can be released,
the campus or department must provide the proper documentation to accounts
payable.
Accounts payable checks are released to vendors on a weekly basis according to the
check cycle. Anything delivered by June 30th needs to be paid out of the current year’s
budget.
2.14
Vendor Communications
The campus principal, program administrator or department head (or his or her
representative) shall have the authority to contact a vendor regarding an order that originated
from that campus or department. All non-routine communications involving problems with
an order shall be coordinated thru the Purchasing Director.
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Section III
Accounts Payable
18
OVERVIEW
The Accounts Payable Department is responsible for insuring that payments owed by the District
are made in a timely and accurate manner. This responsibility starts when goods or services are
received and can only be completed with a cooperative effort between campuses, departments
and Accounts Payable staff.
Factors that influence Accounts Payable procedures include:
• Board Policy
• District Auditors
• Standard Business Practices
The documentation required to pay a vendor may include:
• Properly authorized Purchase Order
• Packing slips included with shipment
• Merchant receipts
• Original Invoices
3.01
Procedures
Procedures have been established to ensure payments to vendors are accurate and timely.
These procedures include:
•
All invoices should be paid within 30 days of invoice date.
•
Invoices will be paid only when documentation is correct and complete.
•
Invoices exceeding 110% of the PO price require purchaser approval for
increased amount. The purchaser will be contacted by phone or email to obtain
the approval.
•
Sales tax will not be paid.
•
Payments are only made from original invoices. Paying from copies makes it
more likely that a vendor will be paid twice in error.
•
Checks are printed on Thursday of each week. (Exceptions will be on shortened
weeks.)
•
The deadline for submitting items for payment is noon on Tuesday preceding
the check run.
•
Email Accounts Payable to let them know of any unusual circumstances or
problems with an order.
•
Deadline for purchase orders for 2014-2015 budget year is April 3, 2015. All
purchase orders using funds from 2014-2015 budget should be created by April
3rd.
•
Deadline for processing orders is June 30, 2015. All goods and services paid
for with 2014-2015 general funds must be received prior to June 30th.
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3.02
Receiving Goods and Services and Authorizing Payment
Payment cannot be made on goods or services until goods have been received or services
have been completed.
When goods are received, the packing slip should be verified against the respective purchase
order.
3.03
•
Match all critical information, such as price and quantity received to the PO.
•
Check off items received on the PO to determine if the order was received in its
entirety or if another shipment is expected.
•
When everything has been received, mark the PO “Received” in Skyward.
•
If sending invoice/receipt to Accounts Payable, please put PO number on invoice/
receipt.
•
See attached Accounts Payable Receipt Submittal Form to use for small receipts.
(This form can be found on the Business Office webpage or directly behind this
section of the manual.)
Check Requests
Campus or departments may issue a check request on a limited basis. Check requests do not
create a purchase order and can be entered for the following items:
Advances (postage, catering, field trips)
Consulting services
Contract services
Fundraisers
GISD Nutrition Services
GISD Transportation
Lodging/hotels
Maintenance and repair services (labor)
Newspaper advertisements
Officials
Petty cash
Postage
Refunds
Reimbursements
Travel (mileage, meals advances, tolls, etc.)
Contact the Business Office for circumstances not listed above for which a check request is
desired.
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GISD EMPLOYEE REIMBURSEMENT FORM
Employee Name_________________________________ Check Request #________________
Campus________________________________________
DATE
DESCRIPTION
AMOUNT
TOTAL
JUSTIFICATION FOR EXPENSE(S):
ALL RECEIPTS MUST BE ITEMIZED AND ATTACHED TO THIS FORM.
For non-meal reimbursement, the school district will not reimburse sales tax. Please make sure it is not
included in the above amounts.
I affirm that the above purchases were made for school purposes, and the amounts reported are
accurate to the best of my knowledge.
Employee Signature
Date
All employee reimbursements require authorization prior to the expense(s) being incurred. The
account code(s) to be used when reimbursing and the signature of the budget manager must be
provided below.
Account Code
Amount
$
$
If you need additional space for account codes/amounts, you may use the back of this form
Budget Manager/Supervisor Signature
Date
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Accounts Payable
603 Lakeway Drive
Georgetown, TX 78628
_________________________________
PO NUMBER
ATTACH ORIGINAL RECEIPT
ONE FORM PER VENDOR
(not to be used with travel reimbursement)
________________________________
PAYABLE TO
_________________________________
DATE
_________________________________
CAMPUS/DEPT
(Please make a copy for your records)
Accounts Payable
603 Lakeway Drive
Georgetown, TX 78628
_________________________________
PO NUMBER
ATTACH ORIGINAL RECEIPT
ONE FORM PER VENDOR
(not to be used with travel reimbursement)
________________________________
PAYABLE TO
_________________________________
DATE
_________________________________
CAMPUS/DEPT
(Please make a copy for your records)
22
Section IV
Cash Handling and Billing Procedures
23
OVERVIEW
All money (checks, coin, and currency) collections should be deposited on a timely basis.
Appropriate security measures, locked cash boxes, safes, and vaults should be used to protect all
cash and cash items. The responsibilities of receiving funds and writing receipts should be
separate from preparing and making bank deposits when possible.
4.01
Deposits
•
All funds should be accounted for on either a receipt or the Tabulation of Monies
form.
•
The pre-numbered receipts should be used consecutively and be secured in a
locked drawer. Sponsors may check out receipt books when needed.
•
Receipts must show date, amount received, source of funds, activity account
number (if applicable), name of person submitting the money, and signature of the
person accepting the money.
•
Receipts can only be issued in one name.
•
Activity fund receipts can only be issued for one name and one activity account
for each deposit.
•
The original receipt is given to the person submitting the money.
•
For monies recorded using a standard Tabulation of Monies form both a student
representative/sponsor and secretary should sign these forms and submit to the
Principal.
•
All funds should be turned into the school office as soon as possible upon receipt.
•
All checks must have the driver’s license number and phone number of one of the
account holders.
•
All checks must be endorsed for deposit immediately upon receipt by the campus
secretary.
•
All deposited activity fund checks must have the campus name and the bank
account number on the endorsement.
•
All deposit slips must have the activity fund budget code written on the slip.
•
White, yellow and pink copies of the deposit slip are sent to the bank with the
money. The green copy is to be retained for campus/department records.
•
The Finance Department will return the bank verified deposit slip to campus.
24
4.02
•
A Daily Deposit Record must be completed for each bank bag whether the bag is
picked up by the courier or hand carried to the Finance Department or bank.
•
The bank bag must be completed in its entirety.
•
Third party checks and post-dated checks cannot be accepted from any source.
•
Bank deposits should be made as promptly as possible, within 3 days and/or if
over $200, then within 24 hours.
•
Any discrepancies between the deposit total and the bank total will cause the bank
to notify the District. The error will be researched and the total adjusted
accordingly.
•
Cash receipts can never be used to cash checks from employees or parents.
•
All returned checks are collected by the Finance Department and returned to the
proper campus for handling.
•
Any returned check that cannot be collected will be charged back to the revenue
account or activity fund account to which it was originally deposited.
Standard Method of Preparing Deposits
•
The Finance Department orders deposit bags and sends them to Nutrition
Services. Each campus requests deposit bags from Nutrition Services.
•
Deposit bags should be made available to campus secretaries and activity fund
sponsors.
•
The secretary/sponsor must ensure that all currency is face up and sorted by
denomination.
•
Order of denominations from smallest to largest.
•
The secretary/sponsor should place the deposit in the campus safe.
•
The secretary should enter the amount of currency on the deposit slip (four carbon
copies of deposit slip are completed).
•
Enter amount of coin on the deposit slip (per the standard deposit form).
•
Endorse all checks and attach a calculator list or computer list to the bundle of
checks (no more than 300 checks to a bundle).
•
Enter amount of each bundle of checks on the deposit slip.
•
Complete information on outside of deposit bag in its entirety.
25
4.03
4.04
•
Place all copies of deposit slip in deposit bag.
•
Seal top portion of bag.
•
Complete a Daily Deposit Record for each bank bag whether the bag is picked up
by the courier, or hand carried to the Finance Department or bank.
Cash Drawer Procedures
•
Every cashier must know how to make change from a cash drawer.
•
Count returned change at least two (2) times.
o When change is taken from the drawer; then
o As it is given to student, parent, etc.
•
Hold out bill until change is returned to student.
•
Do not cash checks from drawer.
•
Do not give change from checks.
•
Do not leave drawer open between transactions.
•
Count change from bank or any other source before putting in drawer.
•
An Over/Short log should be kept.
•
Never reimburse cash drawer from personal funds.
Courier Procedures
•
There are courier pick-up locations at each campus every instruction day.
•
A designated employee and back up at each location will be assigned as the staff
member to receive the deposit bags and prepare the courier manifest. Deposit
bags should include the campus name and date. The total amount of the deposit
and the amount indicated on the front of the bag should equal.
•
Campus personnel, prior to the arrival of the courier, complete a Daily Deposit
Record.
•
The courier’s last stop each day is the Administration Annex. The courier will
deliver deposits intended for the Athletics and Fine Arts Departments.
•
Courier fees assessed for excess time (over 5 minutes) spent on site may be
charged back to the campus activity fund monthly. A copy of the courier
statement showing the excess time fees will be emailed to the secretary and
principal/director.
26
•
4.05
Include the white, yellow and pink copies of the deposit slip in the deposit bag.
The Finance Department will return the campus copy once processed by the bank.
District Invoice
The District uses an invoice to record sales of materials, services rendered, rental of facilities,
user fee charges, and more. The invoice serves to document the necessary information to
permit the Finance Department to establish a receivable and recognize revenue in the proper
fund, and to bill the individual, firm or organization.
4.06
Petty Cash
Each campus is authorized to maintain a petty cash account of $300 for elementary and
middle schools and $500 for high schools.
Strict controls must be maintained by keeping petty cash in a locked campus safe accessible
only by the campus secretary and principal. The petty cash funds are to be used for
purchases of less than $25.00. All other purchases should be made with a school district
check or vendor card.
Petty cash for the campus must be reconciled monthly and an account balance ledger (form
attached) should be maintained and signed by the campus secretary.
To replenish the petty cash account, create a check request using the GISD Petty Cash vendor
and the appropriate campus budget code(s) for the amount of receipts on hand. Turn all
receipts into the Business Office so a check can be processed. A copy of the petty cash ledger
can be used for the transfer request as well.
To close the petty cash account at the end of the school year, deposit any remaining cash into
the Petty Cash Account (get account code from Debbie Mullis, Ext. 6063) and create a check
request for the receipts on hand. Submit a copy of the final petty cash ledger signed by the
campus secretary and principal to the Business Office at the end of the school year.
27
PETTY CASH LEDGER
2014-15
Campus:
Month:
Final
DATE
Yes
NAME
No
DESCRIPTION
ACCOUNT #
VERIFICATION OF PETTY CASH (ORIGINAL SIGNATURES REQUIRED)
Submitted
-
Principal Secretary
Verified
-
Campus Principal
Date:
28
AMOUNT
BALANCE
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
PETTY CASH LEDGER
2014-15
Campus: Any Elementary School
Month:
Final
DATE
09/04/14
09/08/14
09/09/14
09/10/14
09/12/14
09/18/14
09/19/14
09/23/14
09/24/14
September, 2014
Yes
NAME
Jane Doe
Mary Lamb
Tom Thumb
Jack Hubbard
John Wayne
Mary Lamb
Mary Lamb
Joe Smith
Jane Doe
No
DESCRIPTION
ACCOUNT #
ORIGINAL SET UP
Filing supplies
Art supplies
Office supplies
Donuts
Decorations
Stationary
Student Books
Replenish Amount
1101.00
199-11.6399.00-XXX-XXX-XXX
199-11-6399.01-XXX-XXX-XXX
199-23.6399.00-XXX-XXX-XXX
Enter Activity Account #
199-11.6399.00-XXX-XXX-XXX
199-23.6399.00-XXX-XXX-XXX
199-11-6399.01-XXX-XXX-XXX
1101.00 (Receipts to CO 9/20)
VERIFICATION OF PETTY CASH (ORIGINAL SIGNATURES REQUIRED)
Submitted
-
Principal Secretary
Verified
-
Campus Principal
Date:
29
AMOUNT BALANCE
$300.00
($19.45)
($9.45)
($15.70)
($22.99)
($24.80)
($22.94)
($24.77)
$140.10
$300.00
$280.55
$271.10
$255.40
$232.41
$207.61
$184.67
$159.90
$300.00
$300.00
$300.00
$300.00
$300.00
$300.00
$300.00
$300.00
$300.00
$300.00
$300.00
$300.00
Section V
Activity Funds
30
OVERVIEW
Activity Funds are defined as funds consisting of resources received and held by the school
district as trustee to be expended or invested in accordance with conditions of the trust.
Specifically, they are funds accumulated from various school-approved money-raising activities
and the receipt of student dues or fees, commissions, investment interest and donations. These
funds are to be used to promote the general welfare of the school and the educational
development and morale of all students. All funds collected by school district personnel from
students are defined as activity funds and must be handled through the activity fund accounts.
Under the Texas Education Agency (TEA) guidelines, a special revenue fund (Fund 461) and an
agency fund (Fund 865) have been assigned to account for activity funds. While activity funds
are part of the district’s accounting records, they are not required to be included in the official
school budget
A school district should consider the following questions to determine the proper method and
fund in which to account for activity funds:

Does local board policy allow for recall of excess or unused fund balances into the
General Fund for general school district use? If so, these activity funds should be
accounted for in the General Fund, and revenues and expenditures should be budgeted.

Do non-student personnel (teachers, sponsors, principals, administrators, etc.) direct the
use of the activity funds? If so, these funds should be accounted for in the
Campus/District Activity Fund (Fund 461).

Do financial decisions for the use of the activity funds rest solely with students? If so,
these funds should be accounted for in the Student Activity Fund (Fund 865).

Are the funds received used by employees as contributions for a “flower fund” or breakroom fund? If so, these funds would be accounted as an agency fund (Fund 865).
As required by the Texas Education Code 44.908, Georgetown ISD has adopted policies CFD
(Legal) and (Local) addresses expenditures of local funds. The Education Code 44.908
stipulates the following:
(a) A school district shall adopt a policy governing the expenditure of local funds from
vending machines, rentals, gate receipts, or other local sources of revenue over which the
district has direct control.
(b) A policy under this section must:
(1) Require discretionary expenditures of local funds to be related to the district’s
educational purpose and provide a commensurate benefit to the district or its
students; and
(2) Meet the standards of Section 52, Article III, Texas Constitution, regarding
expenditures of public funds.
31
If funds are received from a donor or booster club and designated for a specific purpose, the
district should spend the funds accordingly.
5.01
Distinction between Student and Campus Activity Funds


Campus Activity Funds are funds generated on a campus as a whole and are not
attributable to the fund-raising activities of a particular student group. Campus
activity funds are used to promote the general welfare of the school and the
educational development and morale of the student body as a whole.

Generally, persons other than the students (such as teachers, sponsors,
principals or administrators) make the financial decisions on how these
discretionary funds will be used. Furthermore, the use of these funds
generally is not directly governed by any given student group.

Campus activity funds are classified as a special revenue fund (Fund 461).
The accounting for these funds is centralized – meaning that they are
controlled and disbursed through the district’s central business office.
These funds are not subject to recall by the Board into the General Fund
for general district use.

Budgetary accounting is used for campus activity funds, but budget
actions do not require board approval.

Examples of campus activity revenues

Donations

Picture monies

Vending receipts

Parking fees

Library fines

Book fairs

Lost textbooks

Elementary/middle school yearbooks

Sales of merchandise
Student Activity Funds are funds generated by student groups normally through
fund-raising efforts, student dues/fees, or donations.

These funds are to be expended in accordance with the wishes of the
student group generating the funds. Each student activity group has a
campus sponsor (teacher, coach or other employee of the district). The
members and sponsors of the student group or club must approve
expenditures. The ultimate financial decisions should rest solely with the
32
students, and the funds should be expended in a manner that directly
benefits the student group that raised the funds.
5.02

Student activity funds are classified as an agency fund (Fund 865) where
the district serves as the trustee of these funds.

These funds are not subject to recall by the Board into the General Fund
for general district use.

TEA guidelines also allow a limited number of other types of accounts to
be accounted for as student activity funds. These include genuine clearing
funds and faculty hospitality/sunshine funds (provided that no studentgenerated revenue is used to supplement these funds).

If a student group approves a donation toward a specific area of school
operations, the desired amount of money from the Student Activity Fund
must be transferred to the appropriate Campus Activity Fund or the
General Fund.
Responsibility for Campus Activity Funds

The principal is responsible for the proper collection, disbursement, and control of
all campus activity fund monies. This responsibility includes:






Providing for the safeguarding of monies at the school in a locked secured
area.
Proper accounting and administration of fund transactions.
Expenditure of funds in accordance with applicable state laws,
Georgetown ISD Board policy, and administrative guidelines.
Adequate training and supervision of all personnel designated by the
principal to administer activity funds.
Ensuring that money is not overspent, causing a negative balance in their
respective account, or lost due to carelessness, theft, or fraud.
The secretary is responsible for the following:







Maintaining an adequate supply of forms.
Verifying deposit amounts and forwarding activity fund deposits to the
Finance Department on a timely basis.
Providing the auditor with accurate records/documentation during yearly
audits.
Reviewing monthly activity account printouts for accuracy.
Reviewing all forms sent to the Finance Department for completeness and
accuracy.
Ensuring that all requisitions have the appropriate documentation attached.
Entering purchase order requisitions in the Skyward accounting software
system.
33

Sponsors (such as coaches, counselors, librarians, and teachers) also administer
campus activity funds.

Staff members that are charged with any responsibility related to campus activity
funds should always adhere to the highest code of ethics as stated in the Code of
Ethics and Standard Practices for Texas Educators (The educator shall honestly
account for all funds committed to his or her charge and shall conduct financial
business with integrity).

The campus activity fund sponsor is responsible for the following:


5.03
5.04
Ensuring that money is not overspent, causing a negative balance in their
respective account, or lost due to carelessness, theft or fraud.
This responsibility also includes, but is not limited to, developing fund
raising plans, monitoring the financial position of the activity fund,
reviewing the accuracy of their account’s monthly financial report from
the secretary, and the safeguarding of activity fund money until it is
deposited by the secretary.
Responsibility for Student Activity Funds

The sponsor of each school club/organization is responsible for managing his or
her respective student activity funds and maintaining adequate financial records of
these funds.

The responsibility also includes, but is not limited to, developing fund raising
plans, monitoring the financial position of the activity fund, reviewing the
accuracy of their account’s monthly financial report from the secretary, and the
safeguarding of activity fund money until it is deposited by the secretary.
Banking Procedures

All Activity Fund collections shall be deposited into the designated district
checking account. Individual clubs or organizations are not authorized to have a
separate bank account for any reason.

Booster clubs and/or PTC parent organizations are not authorized to use
Georgetown ISD bank accounts or the District’s tax identification number for any
purpose. If a booster club or parent organization has a bank account, it must be
controlled by someone other than a Georgetown ISD employee, and comply with
the following guidelines:


The name on the account must state “Booster Club” or “PTC/PTO/etc.”
Physical control over the account and checks must be maintained by a
non-Georgetown ISD employee. A parents address or post office box must
be used for the current address of the organization.
34
5.05
5.06
Collection of Money

All money collected by an organization or club for fees, dues or other fund raising
activities must be recorded in detail using pre-numbered money receipts,
Tabulation of Monies Collected forms, or collection forms provided by fund
raising vendors. All collections must be deposited in the designated bank account.

Money collected should not be kept overnight in a desk or file cabinet, nor should
it be taken home by the sponsor. If for some reason all records cannot be
completed and recorded before the end of the day, the funds should be locked in a
secure bag and stored in the campus safe or vault. Campuses should not accept
temporary bank checks or postdated checks as payment for items sold during a
fundraiser or for any other type of payment.

Personal check cashing by faculty members is prohibited. Likewise, cash should
not be removed from activity fund collections and replaced with the sponsor’s
personal check. In addition, cash collections may not be used to purchase
supplies, refreshments or for any other purpose. Activity fund collections must be
deposited intact, in the same manner in which they were received.
Deposit Procedures

Deposits should be verified in the presence of two individuals. This is simply a
prudent cash-handling procedure. If for some reason immediate verification is not
possible, the funds should be locked in the sponsors’ sealed bank bag and placed
in the safe until such time that both individuals are present for cash verification.

The sponsor should have a Tabulation of Monies form filled out with coin and
currency amounts when submitting funds to the campus secretary. The campus
secretary should verify that funds match what is listed on the Tabulation of
Monies form. After counting the funds, the secretary must provide the sponsor
with a pre-numbered money receipt or a copy of the Tabulation of Monies form
documenting the amount of the deposit.

The bank bag number should be written on a copy of the Tabulation of Monies
form and placed in the bank bag

All checks should be endorsed with the stamp that is issued by the GISD Business
Office.

Campus initials should be written on all copies of the deposit slip along with the
bank bag number.

All copies of the completed deposit slip should be placed in the bank bag. The
pink copy of the deposit slip will be returned to the campus secretary by the
Finance Department once the bank has verified the deposit. The secretary is
required to give a copy of the verified deposit slip to the sponsor.
35
5.07

The campus secretary should lock the bank bag in the presence of a second
employee. This is called “dual control” and places the campus in a better position
to challenge any claim that the bank may make that the currency received was not
correct.

Courier pick-ups occur every instruction day at the elementary, middle and high
schools; the Administration Annex and Central Office.

A designated employee and back up at each location will be assigned as the staff
member to receive the deposit bags and prepare the courier manifest. Deposit
bags should include the campus name and date. The total amount of the deposit
and the amount indicated on the front of the bag should equal.

Campus personnel, prior to the arrival of the courier, complete a Daily Deposit
Record.
Fundraising Procedures

A fundraising activity is defined as any activity involving the participation of a
student body or a school-recognized student group undertaken for the purpose of
deriving funds for a school or a school-sponsored group.

“Fundraising activities in the name of the school” occur when students from a
club or the student body as a whole are actually the sellers of fundraising
merchandise. For example, if the cheerleaders of GHS are the actual sellers of
cookie dough, then this fundraiser is a “fundraising activity in the name of the
school”. At the elementary level, if every student on campus receives an order
form to sell merchandise, this type of fundraiser is classified as a “fundraising
activity in the name of the school.” The TEA Financial Accountability System
Resource Guide Section 5.5.6 states, “When fundraising activities are in the name
of the school, all funds raised become school funds, belonging to the school
sponsored group responsible for raising the money.”

During fundraising activities where students are selling the merchandise, school
district personnel are responsible for collecting these funds from students to hold
as a trustee. These funds are held by the school district in a trustee capacity, and
are to be expended in accordance with the desires of the teachers and the general
administration of the school, or in accordance with the desires of the student
group generating the funds. The TEA Financial Accountability Resource Guide
Section 5.5 states, “All funds collected by school district personnel from students
are defined as activity funds and must be handled through the activity funds
accounts.”

PTO/Booster Club fundraisers are defined as fundraising sales/events where the
PTO/Booster parents are the sellers of fundraising merchandise or actively
participate in the fundraising event. Examples of such fundraisers include sock
hops, carnivals, t-shirt sales, school supply sales, mat sales, concession sales,
36
raffles, silent auctions, etc. Funds raised from such fundraisers belong to the
PTO/Booster Club responsible for raising these funds and must be deposited in
the PTO/Booster Club bank account. School districts are not allowed to hold
raffles as fundraisers according to Texas Attorney General Opinion JM-1176
(1990), which states in its summary that “Independent school districts are not
qualified to hold charitable raffles under the Charitable Raffle Enabling Act,
article 179f, V.T.C.S.”
5.08

Fundraising activities are not confined to regular school hours; however, they are
considered an extension of the school program. When fundraising activities are
conducted in the name of the school, all funds raised become school funds,
belonging to the school or school-sponsored group responsible for raising the
funds.

Fundraising activities should contribute to the educational experience of students,
and should not conflict with the instructional program.

The campus principal must approve all fundraisers. A fundraising project cannot
be implemented until the principal approves the fundraiser.

Clubs/organizations are responsible for paying for all of the costs associated with
the fundraising event.

A principal’s/sponsor’s first responsibility is to pay the fundraiser vendor once the
funds are available and an invoice has been received. A principal/sponsor should
never overspend fundraiser proceeds, thereby causing the activity account to have
insufficient funds to pay the fundraiser company. Principals/sponsors should keep
in mind that they are allowed two one-day tax-free fundraisers (pending principal
approval) per organization per calendar year (not school year), and should plan
accordingly. For more guidance on sales taxes involved in fundraisers, refer to the
Sales Taxes for Fundraisers section of this document.

NO CASH prizes can be awarded for any fundraiser. This includes money dips or
other small cash incentives. Gift certificates, bicycles, toys, electronic equipment
or other prizes are valid awards/incentives for fundraising events.

A book fair is usually not a qualified tax-free sales event because the school
district is not the seller, but is acting as an agent for the vendor.
Sales Tax for Fundraisers
Fund-Raising Sales
An exempt organization is not required to collect sales taxes on taxable items sold during
qualified one-day fundraisers. (A sale, such as yearbooks, can qualify as a one-day sale as
long as all of the items sold are DELIVERED to the purchasers on one day. If any items
are left over or if a new delivery arrives on a separate date, the items may still be sold,
but sales taxes would have to be charged on those items.)
37
For an event to qualify as a one-day tax-exempt sale, the merchandise for sale must be
transferred by the qualified exempt organization to the purchasers in a 24-hour period. As
an example, in order for tee-shirts to qualify as a one-day tax-exempt sale, all the teeshirts must be delivered by the student club to the purchasers in a 24-hour period.
Payment however does not have to be collected in this 24-hour period. If tee-shirts are
left over, they may still be sold, but sales taxes would then have to be charged on these
items.
A club does not have to realize a profit for a sale to qualify as a one-day tax-exempt sale.
The one-day tax-free sale applies to all sales regardless of whether or not the exempt
entity realizes a profit or gain from the sale. As an example, if a sponsor plans ahead,
uniforms can be delivered to the students (purchasers) in a 24-hour period and qualify as
one-day tax-exempt sale.
Each student activity club, each school, and the District are considered eligible for two
tax-exempt sales events per calendar year (not school year). There is a $5,000.00 limit on
the sales price of any one item to be eligible for tax-free treatment if sold during a oneday sale.
If a sale item was manufactured by the District or if a sale item is donated to the District
and in turn sold, there is no limit on the sale price for the sale to be eligible for tax-free
treatment if the item is sold during a one-day sale.
SALES TAX DECISION TREE
SALE
NOT A SALE
Admission, fundraisers, rentals, sale of food,
sale of merchandise, sales of services, school
publications, etc.
Field trip fees, PSAT/AP exam fees,
commissions, dues, band fees, fines, lost item
fees, marathon fundraisers, NSF check
payments, summer school tuition, transcript
fees, etc.
TAXABLE
NOT TAXABLE
Agendas, art supplies, athletic equipment,
band supplies, books, clothing, mugs, caps,
decals, directories, laminating-printingcopying fees, flowers, locks, recorders, reeds,
PE uniforms, facility rentals to for-profit
group, t-shirt rentals, uniform rentals, garage
sales, yearbooks, pictures, school store items,
science boards/kits, uniforms, pens/pencils,
yard signs, etc.
Ad sales, admission to events/camps, discount
cards/passbooks, facility rentals to school
groups, food items sold during fundraisers,
magazine subscriptions longer than six months,
parking permits, car washes
TAX FREE DAY
PAY TAX
Is this a bona fide chapter of a school? Were
items delivered to purchasers within 24-hour
period? Is this one of two tax free sales
within the calendar year?
Not a bona fide chapter of a school (campus
activity account). Merchandise was not delivered
within 24-hour period. Both tax free sales have
been used for the calendar year.
38
5.09
Fees
Fees may not be charged for the following:
5.10

Field trips that are part of the basic educational program or of a specific course;
 Donations may not be requested, either orally or in writing, for field trips
that are part of the basic educational program or a specific course.

Instructional materials, workbooks, laboratory supplies, or other supplies required
to be used for any educational course or program, other than fines for lost,
damaged, or overdue textbooks or library books;

Any specific form of dress necessary for any required educational program or
diplomas;

Payment of instructional costs for necessary school personnel employed in any
course or educational program required for graduation;

Library materials required to be used for any educational course or program, other
than fines for lost, damaged, or overdue materials;

Admission to any activity the student is required to attend as a prerequisite to
graduation;

Admission to or examination in any required educational course or program; or

Lockers.
Lost Textbooks
The following procedures are to be followed in accounting for the payment for lost,
damaged, or destroyed textbooks:

All payments for lost textbooks must be deposited into the appropriate textbook
account in the Campus Activity Fund. The deposit MUST contain sufficient
information to identify the individuals that made the payments.

Under no circumstances should a campus hold on to any lost textbook money or
checks hoping that the textbook will be found or returned soon after. This money
must be deposited into the textbook account as soon as possible.

When issuing a refund for lost textbook, a copy of the deposit form should serve
as backup documentation. There is no limit as to the time that a refund can be
requested. Fill out a requisition form in Skyward, code it to the Campus Activity
Fund account (Fund 461) and forward it to the Finance Department.
On occasion, the campus may choose to purchase replacement and/or additional
textbooks from a source other than TEA. Purchase orders must be requested via the
Textbook Coordinator.
39
5.11
Expenditures
General Information
 NO DISBURSEMENT SHOULD EVER BE MADE USING
UNDEPOSITED CASH. All expenditures from the campus activity account or
student activity account must be paid through the District’s financial software
(Skyward) with a pre-numbered check.

NO CASH prizes can be awarded to students or faculty for any fundraiser or other
event. This includes money dips and other cash prizes.
Staff lunches/dinners – The Texas Attorney General has ruled that purchasing small
awards, plaques, flowers, etc. for employees (including meals) does not violate
Article III, Section 52 of the Texas Constitution, if the district determines that such
“inexpensive perquisites…will serve the public purpose of increasing employee
morale and employee productivity.”
Employee Reimbursement Form
Before a check can be issued from the Finance Department for reimbursement or
payment of an invoice, an Employee Reimbursement Form must be completed and
submitted with the original receipts to the campus secretary.
The Employee Reimbursement Form can be found on the Business Office webpage at
http://www.georgetownisd.org/Page/350.
“Employee Name” – indicates the person to whom the accounts payable check is to
be issued.
The campus secretary should enter a requisition or check request into Skyward and
submit the completed Employee Reimbursement Form and receipts to the Account
Payable office in the Finance Department.
Mailing of Check – If the check should be mailed instead of returned to the campus,
include a note on the form.
If forms need to be mailed with the check, it is the responsibility of the requestor to
make a copy of the forms and attached to the Employee Reimbursement Form. Note
on the form “Mail attached form with the check.”
Check Pick Up – If the check is to be picked up at Central Office, it must be stated on
the Employee Reimbursement Form.
Ensure that check requests are made in a timely manner:
 Allow two weeks for personal reimbursement requests.
 Allow at least one week for invoices that would need to be paid and mailed.
 It is the responsibility of the principal/sponsor to plan accordingly. The
Finance Department will not issue a check the same day it is requested due to
poor planning on the part of the principal/sponsor.
40
When to use an Employee Reimbursement Form
5.12

For Personal Reimbursement – An individual bought approved item/items under
$100 with personal funds. Note that for purchases over $100 a purchase order
should be used.

To Return Receipts for Store Card purchases such as Office Depot, Wal-Mart,
Hobby Lobby, etc.

Sales tax will not be paid or reimbursed.
Documentation
The following are acceptable forms of documentation for disbursement from campus and
student activity funds:

5.13
Original vendors’ invoices.

Monthly or other periodic statements rather than the invoices they
reference are not acceptable.

On occasion, a faxed invoice is acceptable, but every effort must be made
later to obtain the original for filing purposes.

Itemized sales slip or cash register tapes from teachers or other employees for
items purchased with their own funds (Note: Credit card statements and the
customer copy of UNITEMIZED charge slips are not adequate supporting
documentation. This includes restaurant receipts that are not itemized.)

Tabulation of Money Disbursed with the signatures of all individuals concerned
verifying that they received the funds.

A list of students by name (for payment of dues or entry fees) provided that the
check is made out to an organization, company, or school and NOT an individual.

Completed Book Fair report.

A letter/memo from the librarian or person handling textbooks requesting that a
refund be issued for a returned book.

Copies of subscription renewal notices, when no invoice will be sent by the
company.
Sales Tax
General Information
 As a special district authorized by the State of Texas, Georgetown ISD is exempt
from paying sales taxes on purchases of goods and services used for educational
purposes.
41

Since the District is exempt from sales taxes when proper purchasing procedures
are followed, for the most part, employees will not be reimbursed for sales taxes
paid on individual purchases even if they are for use by the District.

The sales tax exemption derives from the special status of the District. Therefore,
the Georgetown ISD tax identification number CANNOT be used by employees,
parent groups, patrons, or other organizations to secure exemption from sales
taxes under any circumstances.

A school must provide the vendor with a valid signed exemption certificate when
claiming state sales tax exempt status. The Sales Tax Exemption Certificate can
be found on the Business Office webpage.

The purchase, lease, or rental of a taxable item is exempt from tax when:



The item is directly related to the educational purpose of the school.
The item remains school property and ownership does not pass to an
employee, student, or other individual.
The vendor is provided with the Sales Tax Exemption Certificate or a
purchase order issued by the District.
Taxable Sales

Fees for materials when the end product becomes a possession of the student.

Any materials used in the classroom if the end product becomes a possession of
the student, such as dress material or art supplies.
Examples Include:
Agenda books
Agricultural sales
Art-supplies and works of art
Artistic – DVDs, CDs, tapes, videos
Athletic – Equipment and uniforms
Auction items sold
Band – Equipment, supplies,
patches, badges, uniforms
Book covers
Books – workbooks, vocabulary,
library, author (when district is
the seller)
Books sold to students at book fairs
(these sales taxes are paid
directly to the vendor at the
time of payment)Brochure
items
Calculators
Calendars
Candles
Clothing – school club
Staff shirts purchased by the staff
Computer supplies
Cups – glass, plastic, paper
Decals
Directories – student, faculty
Family and Consumer Science –
supplies and sewing kits
Flowers
Greeting cards
Horticulture items
Magazine subscriptions less than 6
months
Musical supplies – recorders, reeds
PE uniforms and supplies
Pennants
Rings and other school jewelry
Rummage, yard and garage sales
Safety supplies
Student publications such as
yearbooks and football
programs
School pictures
Spirit items
Stationary, note pads, etc. produced
in a classroom or vocational
class
Yard signs
Non-Taxable Sales (Sales tax does not need to be collected on the following sales)
 Ad Sales – in yearbooks, athletic programs, newspapers, posters

Club memberships
42
5.14

Facility rentals to school groups

Food, soft drinks, and candy

Sold during the regular school day, including sales from vending machines

Sold by a person less than 18 years of age as part of a fundraiser
sponsored by the school or club (Includes concession stands run by
students which have been approved as a fundraising project)

Fees and admission tickets, including athletic, play, and dance tickets provided
that no part of the proceeds benefit an individual

Newspapers sold by subscription or single copy

Passbooks/Discount Cards (considered intangible items by the State Comptroller)

School sponsored trips

Lost library books or lost textbooks

Magazine subscriptions greater than six months

Services such as car washing

Meals purchased by the school for athletic teams, bands, etc. on authorized school
trips are exempt from the sales tax if the school contracts for the meals. The
District must pay for the meals and provide the eating establishment with a Sales
Tax Exempt Certificate.

Hotels/Lodging – School districts are exempt from the State’s 6% hotel
occupancy tax as an “educational organization.” The Hotel Tax Exempt
Certificate can be printed from the on the Business Office webpage. The
certificate must be presented at check in. This District will not reimburse staff for
state hotel taxes paid. The District, however, will continue to pay or reimburse
local hotel taxes. Complete itemized hotel receipts showing room and tax charges
per night are required for reimbursement.
Payments for Services Performed
District Employees
In order to comply with IRS Circular E regulations, it is necessary that all
compensable payments to district employees for any services performed that are in
addition to their normal duties be included as supplemental pay on their next
regularly scheduled paycheck.
Payments to Individuals not Employed by the District
 IRS requires that school districts maintain records of payment for services or
rentals to individuals or companies, and issue a Form 1099 to those that receive
43
payments in excess of $600. (Such services and rentals include but are not limited
to judging, officiating, speaking, repair work, catering, DJ services, alterations, all
rentals including charter buses, instrument rentals, cleaners, inflatable rentals,
etc.)

5.15
5.16
Ensure that there is a contract (including social security number or other tax
identification number) on file for the check paid directly to the individual or
company performing the service. Sponsor/employees SHOULD NOT pay nonemployees for services using either their own personal check or cash and then
seek reimbursement from the activity fund.
Transfers to Other Activity Accounts

Periodically, it may be necessary to transfer funds from one activity fund account
to another. Journal entries need to be made when money is transferred from one
account to another or when the wrong budget code has been charged.

To transfer funds, send a request to the GISD Finance Department attaching any
documentation that justifies the transfer.
Co-Curricular/Extracurricular Competition
Co-curricular/extracurricular competition is an integral part of the activities of many
student clubs and organizations. Georgetown ISD encourages students to participate in
these activities. Funding of these activities at various levels is as follows:

First level of competition (District) – Funding must be provided from either the
Campus Operating Budget or Campus Activity Fund to the maximum extent
possible. Note: This includes both co-curricular (drama, FFA, etc.) and
extracurricular (athletics, cheerleading, drill team, band, etc.) competition. If
sufficient resources are not available from these sources, Student Activity Funds
may be utilized pending student approval. Every effort must be made to ensure
that no student is unable to participate in any co-curricular/extracurricular activity
due to financial limitations.

Area, region and state level – Funding for all reasonable expenses associated with
qualifying competitions at these levels is provided by allocations in the District’s
Operating Budget.
Conventions and Invitationals

Students may take school-sponsored trips for activities of school-sponsored or
school-sanctioned clubs or organizations. Specifically, trips to conventions or
invitationals must be funded by either Student Activity or Campus Activity
Funds. Out-of-State trips of this nature must have the prior approval of the
Superintendent. The following guidelines apply for conventions and invitationals:
44


Students must comply with scholarship requirements as specified in
current UIL guidelines.

Absences from school shall be limited to two days.

Trips must have clearly defined educational goals.

Only high school students may take out-of-state (pending Superintendent
approval) or overnight trips for conventions and invitationals.

An organization shall be limited to one out-of-state trip every year.
No District operating funds will be contributed to trips of this nature.
Out-of State Competition

5.17
With prior written approval of the Superintendent, students may take out-of-state
school sponsored trips for UIL and other sanctioned competitions. The following
guidelines apply:

Students must comply with scholarship requirements as specified in
current UIL guidelines.

Absences from school shall be limited to two days. Exceptions must be
approved by the Superintendent.

Evidence of legitimate qualifying organized levels of performance in the
competition must be provided for trip approval.

The District may contribute toward partial payment of co-curricular
academic activities based on budgetary constraints of the present year.

Before a sponsor enters a club/organization in a contest or activity which may
lead that club/organization to qualify for an out-of-state competition and receive
partial financial assistance from the District, the sponsor must notify the
Superintendent and the CFO prior to September 30th of each year that the contest
meets the criteria for financial assistance as established by the District, and that
the group will be responsible for raising any funds needed in excess of the
District’s contribution. This approval must be renewed each year.

The District will not contribute to extracurricular trips/competition involving
schools outside the boundaries of the state of Texas for groups such as drill teams,
cheerleaders, marching bands, athletic groups, or individuals.
Dissolution of Club and Graduation

In the event of the termination of an organization, student club, group, or
graduating class, the officers or the membership should move to properly expend
any available money. Proper disposition of such remaining monies includes:

The purchase of a memorial acceptable to the principal to commemorate
the historical accomplishments or services rendered by that group.
45


The purchase of equipment or tangible items that would benefit future
students.

A donation to an acceptable established local nonprofit entity that
significantly perpetuates the welfare of the district school community in
the name of the group and the school. (Examples: YMCA, Boy Scouts,
Caring Place, and the like.)
Should an organization fail to take the above action, any monies remaining shall
be transferred to the school’s Campus Activity Fund (461) at the beginning of the
school year immediately following the termination of the organization.
46
GEORGETOWN INDEPENDENT SCHOOL DISTRICT
ACTIVITY FUND TABULATION OF MONIES FOR DEPOSIT
Attention Sponsors: _______________________
Date: _____________________
Campus: ________________________
Org/Club Name: __________________________
Acct. Number _____________________
Money Collected for:______________________
Taxable? Yes _____ No _____
NAME
AMOUNT
CASH CHECK
Currency
NAME
Coins
_____ @ $ 1.00
_____ @ $ 2.00
_____ @ $ 5.00
_____ @ $ 10.00
_____ @ $ 20.00
_____ @ $ 50.00
_____ @ $ 100.00
=
=
=
=
=
=
=
$ ______
$ ______
$ ______
$ ______
$ ______
$ ______
$ ______
Total Currency
$ _________
AMOUNT
CASH CHECK
Total Cash
$_______________
Total Checks $ ______________
_____ @ $
_____ @ $
_____ @ $
_____ @ $
_____ @ $
_____ @ $
0.01 = ______
0.05 = ______
0.10 = ______
0.25 = ______
0.50 = ______
1.00 = ______
Total Coins
$ _________
Sponsor: _________________________________
Bank Bag # _______________________________
Currency & Coin Total $ _____________
TOTAL
DEPOSIT $ __________________
Deposit Verified by:_________________________
47
Fundraiser
Approval Form
Name of club, organization or group
What will be sold?
Cost of item/product to be sold
Fundraiser to begin on (date)
Fundraiser to end on (date)
How much money do you expect to raise?
What will the money be used for?
Sponsor’s Name
Date
Approved/
Not Approved
Date
Principal
48
Section VI
Travel
49
OVERVIEW
In general, “travel” is defined as travel outside the district boundaries where the employee is
acting as a representative of the District. In this case, the District may reimburse for some or all
of the qualified expenses. Approval to travel must be obtained before taking any trip.
6.01
6.02
Employee Travel-Extended Stay
•
Prepare Travel Request, obtaining all needed signatures.
•
Use Employee Travel Expense Summary Report found on the Business Office
webpage, for registration and advance for travel expenses.
•
Allow 10 days for processing.
•
Always attach backup, this includes a copy of registration, conference agenda,
etc.
•
State date and time of departure, as well as return.
•
Registration must be paid from a purchase order.
•
All signatures must be present for payment to be considered.
•
Provide traveling employee with Hotel Occupancy Tax Exemption Form found on
the Business Office webpage.
•
Original hotel receipts must be returned.
•
Parking and other miscellaneous expenses will be paid based on submitted
receipts.
•
When claiming additional mileage, Employee Travel Expense Summary Report
must be attached with explanation of additional miles. Mileage can be calculated
using a web based mileage calculator (i.e. Rand McNally, Google Maps,
Mapquest).
One Day Trips
Trips in which the employee leaves and returns in the same day are considered One Day
Trips. When preparing a travel request for a One Day Trip, the following guidelines apply:
•
Secure supervisor approval for travel including date, location, and reason for
travel.
•
Meal expenses will not be reimbursed per IRS guidelines. Employees must stay
overnight or have an extended work day to qualify for meal reimbursement.
•
Turn in any toll road or parking receipts, as well as mileage.
50
•
Use Employee Travel Expense Summary Report for reimbursement and attach all
receipts and mileage calculation.
•
Employee must sign as well as Director/Principal and turn in for payment.
One Day Trips are only reimbursed after the fact and only with receipts. This is different
than with an extended stay trip.
GENERAL TRAVEL GUIDELINES
•
Travel within the district boundaries is reimbursed, only with approval from
Human Resources, at the District’s current mileage rate. No lodging or meal
expenses are allowed for In-District travel.
•
Registration and other non-travel expense must be paid by requisition/purchase
order. These types of purchase orders should be prepared in advance and in
accordance to the registration deadlines.
•
Payments for per diem expenses, actual expenses, and advances requested on the
Employee Travel Expense Summary Report are payable only to
employee/sponsor noted on the travel request.
•
Travel expenses are composed of the cost incurred to reach a destination and
return. Living expenses (within established per diem rates) during the trip are
also included.
These costs are more fully described in the following sub-chapters.
6.03
Lodging
Lodging covers the cost of the daily room rental for District employees, students, or
administrators. The original hotel bill or receipt must be furnished after the trip. The District
is exempt from state sales tax; however, city and county tax will be paid. A Texas Sales tax
exemption form and a Texas Hotel Occupancy tax exemption form are available on the
Business Office webpage and are included in this manual directly after this chapter. The
District will pay state sales tax on out-of-state travel. Taxes are not included in the per diem.
Room service, laundry, phone calls, etc. should not be claimed as an expense.
The preferred method of payment for all hotel stays is by district check. Advance for lodging
costs cannot be made payable to the employee.
Lodging cannot be paid by using employee’s personal credit card unless prior permission has
been granted by the Business Office.
Credit card receipts are not an acceptable substitute for itemized lodging receipts.
6.04
Meals
Employees may receive reimbursement for actual cost of meals not to exceed a meal
allowance of $40 per full day. Employee meals will not be reimbursed unless overnight
51
lodging is required. This is the cost of obtaining food, not snacks or incidentals during the
trip. The cost should be clearly itemized on the bill. Credit card receipts are not an acceptable
substitute for itemized meal receipts. The cost of alcoholic beverages is not a reimbursable
expense. Tax is included in the per diem rates. Gratuities are not a reimbursable expense
(Exception to gratuities is if a sponsor is paying for an entire group of students).
6.05
6.06
Transportation
•
This is the cost of traveling to a destination and returning while on district
business. For all travel expense claims, the Employee Travel Expense Summary
Report is used. Mileage can be calculated by using a web based mileage
calculator (i.e. Rand McNally, Google Maps, Mapquest). Print copy and attach to
travel form.
•
Travel requests, which are not approved, should be returned to the originator and
clearly marked “DISAPPROVED” across the travel request form. The official
should note reason for disapproval on the form.
•
When documentation is required for expenses, the documents should provide a
separate accounting for student(s) expenses, sponsor expenses, and bus driver
expenses (if necessary). Students are required to sign the expense report
documenting that meal money was received. Expenses, groups or any other
individual not approved in advance for travel expenses should not be submitted
with travel request form. Original or certified original expense receipts should be
used.
•
If the employee owes money back to the District, it can be paid by personal
check, money order or cashier’s check.
Air Fare
Employees will be reimbursed for actual cost of air travel for district related business. Air
travel requests must be pre-approved by the Superintendent or designated District
management. At such time as the approval is received, the employee is responsible for
making their air travel arrangements. Receipts are required for reimbursements to be
processed.
6.07
Air Travel versus Automobile Travel
The most efficient means of travel should be taken. The district will reimburse the lesser of
the cost of air fare to the destination versus mileage reimbursement for the use of personal
vehicle or car rental.
6.08
Out Of State Travel
All out of State travel must be pre-approved by the Superintendent. The State of Texas has
special reimbursement rate for other cities in other states.
http://www.gsa.gov/portal/category/100120
52
If the employee travels to a city in a state that is not listed, then they are reimbursed at the
average reimbursement rate for food and lodging for that state. The District will pay state
sales tax on out of state travel.
6.09
Student Travel
 All Student Travel must be pre-approved by the campus administrator or
department director.
 The sponsor of the group must be a Georgetown ISD employee and is solely
responsible for the group adhering to all Georgetown ISD Board policies and
guidelines.
 Board Policy CNB (LEGAL) prohibits the use of a 15-passenger van to transport
students.
 Each group sponsor is responsible for booking to ensure all travel is within the
district guidelines.
 The group sponsor is responsible for obtaining adequate number of chaperones
for the number of students traveling and for ensuring all chaperones have
completed the volunteer background check with Human Resources.
 Meals are based on departure/arrival time and date. Itemized receipts must be
collected to be reimbursed for meals. Student meals include $5 for breakfast, $7
for lunch and $10 for dinner for a daily total of $22.
 The meal allowance of $22 per day applies to all in state travel for students and
can be requested in advance of the trip.
 For student advances, the sponsor must submit a list of students traveling with the
requisition for the advance check to the campus secretary for processing. A
completed Cash Advance Form will need to be submitted with the requisition
request. The form can be found on the Business Office webpage and immediately
following this section of the manual. A check will be made payable to the
employee/sponsor who disburses funds to each student.
 Hotel stays are only allowable expenses if travel is outside the 100 mile radius of
the campus/facility. Campus administrator or department director must approve
any exceptions to this guideline in writing prior to the trip.
 The preferred method of payment for all hotel stays is by district check. Advance
for lodging costs cannot be made payable to the employee.
 Lodging cannot be paid by using employee’s personal credit card unless prior
permission has been granted by the Business Office. A detailed check-out receipt
of the stay must be given to the Business Office upon return.
53
6.10
Meal Reimbursement – Extended Work Day
Meals may be reimbursed to employees for a required extended work day. Criteria
include:
•
Employee on duty past regular work hours.
•
Employee conducting district related business.
•
Employee leaving for a remote worksite before 4:30 p.m.
•
Remote work location over 50 miles from the district.
54
Georgetown ISD Travel Expense Summary Report
Employee Name
SSN
Date(s) of Travel
Campus
Reason for Travel
PO #
Time In/Out
From HQ
Date
Cost of
Meals **
Cost of
Hotel **
Other
Costs **
Total
Costs
Totals >>>>
Use MapQuest, Yahoo, or other
mapping websites
Print and submit copy
Mileage
** - requires itemized receipts
miles @ $0.56 per mile =
Total Reimbursement Earned >>>
Less Advance Travel >>>
Amount due to (from) Employee
Hotel State per diem rates should be used as a guideline for room rates. These rates can be found on Federal Per Diem Chart
at https://fmx.cpa.state.tx.us/fm/travel/travelrates.php. GISD is exempt from State hotel occupancy taxes. These taxes, if paid,
are not reimburseable. The exemption forms are available on the GISD website and should be given to the hotel at check in.
Meal maximum per full day is $40. For partial days, apply the following percentages to the meal allowance 25% Breakfast, 33% Lunch, or 42% Dinner
Description of Other Costs Listed Above:
I affirm that the above mentioned travel was conducted for school purposes, and that the amounts reported
here are accurate to the best of my knowledge.
Employee Signature
Date
55
Cash Advance Form
Make check payable:
Person requesting advance:
Date:
Conference/Tournament:
Campus(es)/Club or Class:
Date of Departure:
Date of Return:
GISD allowed hotel/motel rates $85.00 with receipt.
No. of Rooms
X $85.00 per night X No. of nights
No. of students attending
=$
No. of Sponsors attending
Mileage calculation from Georgetown to
Mileage: _____________ miles X $ .56 per mile =
$
Calculate mileage using a web based mileage calculator (i.e. Rand McNally, Google Maps, Mapquest) and attach
copy of mileage calculation to this form.
Other (hotel parking, tolls, programs, etc.) =
$
Description of Other costs
Reimbursable meals are based on departure/arrival times and dates. You must
have itemized receipts to be reimbursed for meals. Receipts for credit card charges are
allowable but must have itemized charges.
Day 1
Example
Meal
Maximum
Student
Breakfast
($5 ea)
Sponsor
($10 ea)
Student
Lunch
($7 ea)
Sponsor
($13.20 ea)
Student
Dinner
($10 ea)
Sponsor
($16.80 ea)
#
Day 2
Amt.
#
Amt
Day 3
#
Day 4
Amt
#
Amt
Day 5
#
Amt
#
Amt.
20
$100.00
$0.00
$0.00
$0.00
$0.00
$0.00
4
$40.00
$0.00
$0.00
$0.00
$0.00
$0.00
20
$140.00
$0.00
$0.00
$0.00
$0.00
$0.00
4
$52.80
$0.00
$0.00
$0.00
$0.00
$0.00
0
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
0
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$332.80
$0.00
$0.00
$0.00
$0.00
$0.00
Daily totals
Total Trip Expenses
$
Sponsor Printed Name:
Sponsor’s Signature: _______________________________
56
Date: _______________
57
12-302
(Rev.1-07/16)
TEXAS HOTEL OCCUPANCY TAX EXEMPTION CERTIFICATE
CLEAR FORM
SUSAN COMBS • TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
NOTE: This certificate is for business only, not to be used for private purposes, under penalty of law. The hotel operator may request a government ID, business card or other identification to verify exemption claimed. Certificate should be furnished to the hotel or motel.
DO NOT send the completed certificate to the Comptroller of Public Accounts. The certificate does not require a number to be valid. Refer to Hotel Rule
3.161 for exemptions.
Check exemption claimed:
United States government or Texas government official exempt from state, city, and county taxes. Includes US government agencies and its employees traveling on official business, Texas state officials or employees who present a Hotel Tax
Exemption Photo Identification Card, and diplomatic personnel of a foreign government who present a Tax Exemption Card
issued by the US Department of State.
Religious, charitable, or educational organization or employee exempt from state tax only. Educational organizations
include school districts, private or public elementary and secondary schools, and Texas institutions of higher education as
defined in Section 61.003, Texas Education Code. Beginning October 1, 2003, non-Texas institutions of higher education (public
and private universities, junior colleges, community colleges) must pay the state hotel occupancy tax. Religious and charitable
organizations must hold a letter of exemption issued by the Comptroller of Public Accounts to claim the exemption.
Other. Organization exempt by law other than Chapter 156, Tax Code. Specify reason for exempt status below. Supporting
Documentation Required.
Name of exempt organization
Organization exempt status (Religious, charitable, educational, governmental)
Georgetown ISD
Education
Address of exempt organization (Street and number, city, state, ZIP code)
603 Lakeway Drive, Georgetown, TX 78628
GUEST CERTIFICATION: I declare that I am an occupant of this hotel/motel on official business sanctioned by the exempt organization named above
and that all information shown on this document is true and correct.
Guest name (Please print)
Date
FOR HOTEL/MOTEL USE ONLY (OPTIONAL)
Name of hotel/motel
Address of hotel/motel (Street and number, city, state, ZIP code)
Room rate
Local tax
Exempt state tax
Amount paid by guest
Method of payment
You have certain rights under Chapters 552 and 559, Government Code, to review, request, and correct information we have on file about you.
To review or correct your state tax-related information, contact the Texas State Comptroller's office.
Hotels may require verification before accepting a hotel occupancy tax exemption certificate. An organization may qualify for
hotel occupancy tax exemption even when it does not have a Comptroller's letter of hotel tax exemption or cannot be found
on the Comptroller's list of exempt organizations. Some examples include churches, public schools, and community colleges.
You may need to pay the tax until verification of hotel tax exemption can be obtained from the Comptroller's office. You can
apply to the hotel for a refund or credit.
To receive verification or to apply for exemption, please contact a hotel tax specialist toll free at 1-800-252-1385 or in Austin
at 512/463-4600.
You may also visit us online at http://www.window.state.tx.us/taxinfo/exempt/. Receive tax help via e-mail at
[email protected].
58
Section VII
End-of-Year Procedures
59
OVERVIEW
All campus/department secretaries are responsible for the following end-of-year procedures
before the end of their contract year:
7.01
Purchase Orders
The District requires all encumbrances to be current by year end. The cut-off date to process
purchase orders for the 2014-15 school year is Friday, April 3, 2015. All orders need to be
billed and items received by June 30, 2015. Please communicate these deadlines with
campus/department staff. These deadlines apply to purchases made from the General Fund
(199) and Special Revenue Funds (200-400) except for the Campus Activity Fund (461).
Anything that can be reasonably anticipated should be ordered no later than April 3, 2015.
Any perceived exceptions require approval from the Business Office.
Any POs that have not been received and signed off for payment as of June 24, 2015 will be
canceled, so it is important to order those items by April 3, 2015, and to make sure they are
received and all paperwork is in the Business Office for payment no later than June 24,
2015.
The new budget year begins on July 1, so the 2015-2016 budget will be accessible for use on
July 1, 2015.
7.02
Payroll Payment Authorization
Payroll Authorization Forms for extra duty or supplemental pay for the current budget year
must be completed and submitted to the Payroll Department prior to the payroll deadline for
June pay dates as found on the Business Office webpage, Payroll Information.
7.03
Travel Reimbursements
Please ensure all campus/department employees have submitted travel reimbursements by
June 30, 2015. The District does not reimburse employees for travel past 60 days from the
date of travel.
7.04
Budget Amendments
All budget transfer requests are due in the Business Office by May 11, 2015. No transfers
will be accepted after this date.
DEADLINES SUMMARY
Deadlines
Description
Fri., April 3, 2015
Last date to enter a PO Requisition into Skyward
Mon., May 11, 2015 Last date budget transfers will be accepted
Tue., June 23, 2015 Last date A/P will fulfill check requests & travel reimbursements
Wed., June 24, 2015 Last date to sign off on the receipt of ordered items
Thu., June 25, 2015 Last check cycle for 2014-2015 fiscal year
60
Section VIII
Property and Inventory Control
61
OVERVIEW
School inventory control is one of several sub-functions of property management that deals with
safeguarding school property. Categorically speaking, school property is either "real" or
"personal." Real property includes land, buildings and improvements. Personal property
includes items such as furniture, telecommunication equipment, kitchen appliances, vehicles, and
so on. The system of inventory control implemented by the Business Office provides a method
of accounting for fixed assets (real property and personal property).
8.01
8.02
Fixed Assets Defined:
•
Real property.
•
Personal property with per unit cost of $5000 or greater and a useful life greater
than one year.
•
“Fixed” denotes probability or intent to continue use or possession and does not
indicate immobility.
Acquisition of Fixed Assets:
•
Any questions concerning the classification of an item as a fixed asset should be
directed to the Business Office.
•
Purchases of fixed assets are coded to the following expenditure account codes:





8.03
6619 – Land Purchase, Improvements, and Fees
6629 – Building Construction, Improvements, and Fees
6631 – Vehicles
6639 – Furniture and Equipment
6659 – Lease/Purchase of Buildings, Furniture, and Equipment
Fixed Asset Inventory Control:
•
The control of fixed assets through a physical inventory system is necessary to
comply with Generally Accepted Accounting Principles, state and federal
requirements, insurance requirements, and replacement cost budgeting.
•
The fixed asset inventory system allows for accounting of new acquisitions,
transfers, and dispositions of assets.
•
Each fixed asset acquired by the District will be assigned an inventory control
number and added to the computerized fixed asset system.
•
A physical inventory of all fixed assets will be made periodically.
•
A Property Asset Transfer/Disposition Form is to be completed before items are
transferred from one campus or department to another. This form is also used to
record the disposition of items.
The form should be authorized by
campus/department head, scanned and emailed to the Director of Purchasing.
62
8.04
Controllable Inventory:
•
Non-consumable personal property with per unit value less than $5000 in the
following categories:



•
Controllable inventory items are coded to the following expenditure account code:

•
8.05
8.06
Technology
Musical Instruments
Audio/Visual Equipment
6649 – Controllable Inventory
The respective department heads are responsible for overseeing the inventory in
these categories.
Donations:
•
Donations made to the District shall be accompanied with a letter declaring items
and values of the donated items. The original letter shall be sent to the Business
Office, a copy should be kept in the Department/Campus for record keeping.
•
Technology Donations must be approved by the Technology Department
before the donation is accepted.
•
Additional policy regarding donations can be found in Board Policy CDC.
Examples of Property Classification
ITEM
COST
OBJECT
CODE
FIXED
ASSET
CONTROLLABLE
INVENTORY
GENERAL
SUPPLIES
Land Purchase
100,000
6619
X
Built –In Counter, CNS
1,500
6629
X
Bus, 78 Passenger
33,000
6631
X
Violin
1,800
6649
Piano
6,000
6639
X
Audio Recording System
17,000
6639
X
UIL Theater Set
5,530
6639
X
Computer, PC
1,000
6649
Network Server
5,400
6639
Paper Cutter
300
6399
X
Baseball Backstop
900
6399
X
Pole Vault Pit
6,900
6639
Radio, 2-Way
150
6399
X
X
X
X
X
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8.07
Property Disposal Do/Don’t Reminder
If a GISD asset is no longer needed on a campus…..
Do
Don’t
Complete a Fixed Asset Transfer/Disposition
Form for district assets that are no longer needed
on a campus or department, sign, scan and email
to the Purchasing Director.
Give away a district asset to another campus or
Department.
Complete a Fixed Asset Transfer/Disposition
Form for district assets that need to be removed
from a campus or department, sign, scan and
email to the Purchasing Director.
Donate district assets.
64
Georgetown Independent School District
Property Asset
Transfer/Disposition Form
GISD
ID #
Description of Property
Serial #
Quantity
Condition of Property
(example: broken, good, excellent)
Transfer From:
Transfer To:
Date Released:
Date Received:
Campus Inventory Coordinator:
Campus Inventory Coordinator:
Tonya Blesing
65
**Purchasing Use only**
Disposition declared
by Superintendent or
Designee
Page 1
Section IX
Payroll
66
OVERVIEW
The Payroll Department is responsible for providing accurate and timely compensation to all
faculty, staff, substitute teachers and temp employees in an efficient manner. We are also
committed to maintaining the most current understanding of federal and state regulations
regarding payroll in order to provide accurate information.
9.01
Employee Access to View Payroll Information
Employee Payroll information is available through the GISD website home page. Each
employee is assigned a login and password by the Technology Department. Once the
employee signs in for the first time, they will be allowed to change the password. If the
employee has lost that information, they can be issued a new login and password by
contacting the Help Desk at Ext. 5005. Employees can view pay stubs, W2’s, W4
information, personal information, leave records and use the check estimator to calculate how
possible changes would affect the next check amount.
9.02
Pay Calendar
Georgetown ISD has two (2) different types of payrolls each month. They are:
1. Monthly – Teachers, Counselors, Nurses, Other Professionals, Administrators,
Substitutes and Paraprofessionals are paid monthly. Employees are paid on the
25th of each month. If the 25th falls on a weekend or a holiday, payment will be
posted on the last working day prior to the 25th.
2. Semi-Monthly – Bus Drivers, Mechanics, Custodians, Maintenance, Cafeteria,
Parking Attendants, ESE, ASAP, summer workers, and temporary employees are
paid semi-monthly. Employees are paid on the 15th and the last day of the month
unless that date falls on a weekend or holiday. If the 15th falls on a weekend or a
holiday, payment will be posted on the last working day prior to the 15th.
If an employee has direct deposit, then the check stub can be viewed and/or printed through
Skyward. No check stub will be printed or distributed. The “live” checks are printed and
distributed to the campuses/departments.
9.03
Supplemental or Extra Duty Pay for GISD Employees
Supplemental or extra duty pay is paid to the employee on their regular scheduled paycheck.
Separate checks for these duties will not be issued. The supervisor or administrator must
submit a signed Payroll Payment Authorization form found on the Business Office
webpage/Payroll section. The employee’s name, social security number, account code and
description of the duties performed must be documented on the form as well as any
supporting documents and submitted to Payroll by the cut off date posted on the web.
67
9.04
Payroll Deadline
The payroll deadline schedules for both monthly and semi-monthly employees are posted on
the GISD website and can be accessed by clicking the “For Staff” link and selecting “Payroll
Information” from the menu. The schedules are listed in the “Payroll Forms & Documents”
section of the page. Each schedule includes the pay periods and timesheet due dates.
9.05
Substitute Teacher Pay and Forms
Substitutes are paid once a month. They are paid on the 25th of each month unless that date
falls on a weekend or holiday. In that case, substitutes are paid on the last working day prior
to the 25th.
As of 2014-2015 school year, the substitute rates are as follows:
9.06
•
$60.00 per day for a substitute with a High School Diploma or GED
•
$70.00 per day for a substitute with a Bachelor’s Degree
•
$80.00 per day for a substitute with a valid Texas Teaching Certification or RN
•
$90.00 per day for a long-term substitute with a valid Texas Teaching
Certification or RN
Direct Deposit/Electronic File Transfer
All employees, EXCLUDING all substitutes, temps and crossing guards can elect to have
direct deposit to any bank and are subject to a pre-note process to check for accuracy of the
account information. The pre-notes are processed once a month by the 5th of the month. If an
employee misses the pre-note process, then it will delay the direct deposit for an entire month
and they will continue to receive a “live” check. All new employees will have one month
delay for the first direct deposit check even if the direct deposit form is completed at the time
of hire. Each employee can only have one bank as the bank depository at this time.
9.07
W-4, W-2, FICA and Medicare
W-4
A W-4 tax form is completed at the time of employment with Human Resources. If an
employee would like to make changes after that, the form will need to be completed and
sent to the Payroll Department. The new W-4 “replaces” the current one on file, so the
employee needs to complete the entire bottom section of the form, even if the only
change is to the address. The form can be found on the Business Office webpage/Payroll
section. The forms are also available in the Payroll Department. W-4 forms may be
completed at any time, but all payroll deadlines still apply.
W-2
The W-2 forms are available through employee login to Skyward. If the employee elects
to receive a printed copy of their W-2, it will be generated by the Payroll Department and
distributed to the campuses on the last business day of January of the following year. The
W-2’s for inactive employees and substitutes are available for pick up on that date. At
the end of that day, any remaining W-2’s will be mailed.
68
FICA
GISD only deducts Medicare – 1.45% and 457/3121 Deferred Compensation – 7.5%
from the paycheck of substitute or temporary employees or any other employee not
eligible for Teacher Retirement System benefits. As of January 1, 2012, these employees
must complete an enrollment for the 457/3121 Deferred Compensation Plan as an
alternative to Social Security (FICA). This plan is a tax-favored retirement program only
available to governmental employers. Enrollment in this plan is a mandatory condition of
employment with Georgetown ISD. Employees contribute 7.5% of their pay to this plan
on a pre-tax basis and earn interest on their contributions.
Medicare
All employees hired after March 31, 1986 will have the Medicare tax portion (1.45%) of
Social Security deducted from their paycheck.
9.08
Teacher Retirement System
Employment eligible for membership in TRS is: regular employment in a public, statesupported educational institution in Texas employed for ½ or more of the standard full-time
workload and compensation paid at a rate comparable to the rate of compensation for other
persons employed in similar positions. The exceptions to TRS membership would be a TRS
retiree, a substitute (as defined by TRS rules), a person employed on a temporary (less than 4
½ months), part-time (less than ½ time), seasonal, or irregular basis. All TRS eligible
employees will have TRS and TRS Care deducted from their pay. The TRS retirement
amount is 6.4% of the salary and is tax sheltered. The TRS Care amount is 0.65% of the
salary and is not tax-sheltered. The TRS Care deduction is required by TRS to partially fund
the retiree health insurance program and is not-refundable.
9.09
COBRA
Upon employment termination, a letter is sent to the employee by TRS Active Care notifying
them of their COBRA benefits along with the cost for those benefits.
The employee has 60 days from the date of eligibility to enroll and make the first payment
for the COBRA coverage.
9.10
True Time Timesheets
Monthly paraprofessionals and semi-monthly employees will use the True Time system to
record their attendance. At the end of each work week, paraprofessionals will electronically
submit their weekly timesheets to their supervisor for approval. This should be done no later
than the first working day of the next week. (Be sure to have the required hours for the
week before submitting to the supervisor.) It is the responsibility of the campus/department
to make sure all timesheets have been submitted and approved on a weekly basis.
Instructions are attached.
9.11
Skyward Time Off
Monthly employees that do not require a substitute will use the True Time system to record
their absences. Submitted absences will be electronically sent to the supervisor for approval.
69
Please note that paraprofessional employee absences will NOT post until the supervisor has
approved the absence. Therefore timesheets cannot be submitted until the absence has been
approved.
9.12
Change of Name, Address, or Phone Number
Change of name or address must be submitted through a new W-4 and sent to the Payroll
Department. Any phone number changes that need to be made during the year can be
submitted to the Payroll or Human Resources Departments through an email. Otherwise, the
Human Resources Department sends out a form each year to get an update on this
information. The employee needs to provide a copy of the social security card along with a
new W-4 to make a name change.
9.13
Employee Leave Procedures and Forms
Leave Calendar
All leave days for the entire year are allocated each year on July 1st for 12-month
employees and August 1st for all other employees. Each full-time employee earns leave
at the rate of ½ work day for each 18 workdays of employment, up to the maximum of
five workdays annually. Therefore, if an employee leaves the district and has used more
leave days than earned, a deduction will be taken from the employee’s paycheck based on
their daily rate of pay and the amount of unearned leave taken.
Leave Types
There are 4 types of leave: Local Sick, State Personal, State Sick and Vacation.
GISD allows 5 Local Sick days a year for full time employees or an adjusted amount for
less than full time employees according to calculations mentioned above. The maximum
local leave accumulated is 35 days. The state allows 5 State Personal days a year for full
time employees or adjusted amount for less than full time employees according to the
calculation mentioned above. There is no maximum accumulation and state days are
carried to other districts on the service record. State Sick days are no longer given, but
prior balances accumulated to 1995-96 will continue to be retained by district employees
and can be used. Non-Paid Vacation days would only apply to salaried employees that
work 12 months and work through the last day of their work calendar year. If an
employee terms prior to their last scheduled day, the vacation days are removed and may
result in a dock on their last paycheck. Non-Paid Vacation days are allocated at the end of
each month starting in August each year.
Leave Forms
Leave forms are necessary from any employee not using the True Time system. For
employees using the Aesop system to record their absences, a printed Aesop Absent
From Duty (AFD) form must be submitted to the campus/department secretary for each
absence incurred. This includes semi-monthly employees. All AFD forms must be turned
in to the campus/department secretary no later than the 5th day of the following month to
be forwarded to the Payroll Department by the 10th day of the month.
70
Non-Paid Vacation Days
Employees that work 12 months and are on the 224, 230, or 239 day calendars are given
non-paid vacation days each year. The number of non-paid vacation days is determined
by the days in excess after the work calendar days and school holidays are removed. The
remaining work days from July to June are considered vacation days. This ranges from 8
to 12 days a year. The vacation days are allocated in hours and can be used in 1 to 8 hour
increments. These days are accrued monthly beginning August 31st. Please note - These
are non-paid vacation days. If an employee terms from GISD before the last day of their
work calendar, they are no longer eligible for any of the days. All vacation days will be
removed which may result in a dock at payoff.
Compensatory Time
Procedures concerning compensatory time include the following: The supervisor must
determine the need and approve comp time prior to the work being performed. Comp
time is earned when the employee is physically present on the job more than forty (40)
hours in the work week. Comp time earned by employee may not accrue beyond a
maximum of 60 hours (Policy DEA Local). Records concerning comp time will be
recorded and maintained in the Skyward system.
Overtime Rules
Semi-monthly employees earn overtime when the employee is physically present on the
job more than forty (40) hours in the work week. All overtime must be approved in
advance by the immediate supervisor. Overtime must not be approved if the work
needed is not an emergency and could wait until the next regular workday.
Absence Dock of Pay
Once an employee has exhausted all paid leave, the employee will be docked at their
daily rate for any additional absence. The posting of leave for the monthly employees
using Aesop is always one month behind, so absences for a previous month will be
deducted from the current paycheck. If an employee uses True Time to record absences,
their absences will deduct from the employee’s total leave and populate their timesheet
immediately.
FMLA and Maternity Leave and Dock of Pay
FMLA and Maternity leave will need to be approved by the principal or supervisor and
then also the Human Resources Department. The Payroll Department will also need to be
informed of the anticipated leave so that the employees’ absences can be considered for
dock purposes. The absence dock can be divided over several checks, if necessary.
71
9.14
Employee Benefits
Health, Dental and Voluntary Insurance Enrollment
Health, Dental, and Voluntary insurance is eligible for enrollment either within 30 days
of the hire date or during the open enrollment in July/August of each year. Enrollment
materials are available online GISD website, Benefits section.
Annuity – 403b or 457
Employees are eligible to contribute to an annuity through payroll deduction and are
allowed to use their choice of company. GISD contracts with First Financial
Administrators as our third party administrator and forms must be processed through First
Financial Administrators. The contact number is 1-800-523-8422. This can be done at
any time of the year and can be changed as often as needed. All payroll deadlines would
still apply for these changes. If an employee is paid semi-monthly, then the annuity
amount would be divided over the two paychecks each month.
Cafeteria 125 Plan
The Cafeteria Plan begins in September each year and a new enrollment is required
through First Financial Administrators. Enrollment is also allowed within 30 days of
initial hire date. The Cafeteria Plan is allowed under the regulations of Section 125 of the
Internal Revenue Code.
9.15
Instructions for Checking for Unsubmitted/Unapproved Timesheets
This should be done each week until you have COMPLETELY sent all timesheets to
Payroll.
Go into Employee Access and click on the True Time Tab.
AS TIMESHEETS COME IN, THIS MAY CHANGE. UNTIL YOU
HAVE NO UNSUBMITTED OR UNAPPROVED YOU MUST
CONTINUE TO CHECK THIS OUT EACH WEEK!
72
Unsubmitted Timesheets:
When you click on the Unsubmitted Timesheets, make sure your filter is set as shown;
the list of employees below need to submit their timesheet.
Now that you have a list of names you contact them immediately to get the process
started. Keep in mind that an employee cannot submit their timesheets if they have
Time Off that needs to be approved. If the employee needs a Time Off approved,
please contact the Principal/Supervisor to do this.
73
Unapproved Timesheets:
Set your Views and Filters as shown below. You will get a list of employees that have
submitted their timesheets and now needs to be approved.
•
•
•
•
•
Look at the TOTAL HOURS. If they do not have enough hours (minimum 37.5
on most employees), deny the timesheet. DO NOT SEND TO PAYROLL.
If their total hours are more than 40 hours and it doesn’t look right, click the View
Time Sheet and review. Take the time to view it, they may not have clocked out
and they would get comp for all that time. If something is wrong with the
timesheet, deny the timesheet.
Since most timesheets are approved by you and then your Supervisor, it’s easy to
tell what process the timesheet is at by looking at the Status;
 WFM – Waiting for your approval
 WFH – Waiting for your Supervisors Approval
Approve Timesheets by clicking the Mass Approve
Remind your Principal if you continue to see Timesheets waiting for his approval.
74
PAYROLL AUTHORIZATION FORM
GEORGETOWN ISD - PAYROLL OFFICE
603 LAKEWAY DRIVE
GEORGETOWN, TX 78628
_________________________________
DATE
________________________________
GISD EMPLOYEE’S NAME
_________________________________
SOCIAL SECURITY
_________________________________
CAMPUS/DEPT
_____________________________________________________________
_____________________________________________________________
_____________________________________________________________
_____________________________________________________________
_____________________________________________________________
DESCRIPTION OF DUTY
Include rate of pay for calculation
______________________________________
ACCOUNT CODE
____________________
AMOUNT
______________________________________
AUTHORIZED SIGNATURE & DATE
ATTACH TIMESHEET/DOCUMENTATION
DATE PAYROLL RECEIVED __________________
75
For use by Payroll Department only:
Pre-Note date: ____________ #________
ACH date: ___________ #____________
Initials: ______
Payroll Department
Electronic Funds Transfer and/or Cancellation Form
I authorize GEORGETOWN INDEPENDENT SCHOOL DISTRICT to initiate credit entries and to
initiate, if necessary, debit entries and adjustments for any credit entries in error to my account
indicated below through electronic funds transfer (EFT).
Employee Name:
Employee SSN:
Campus/Department:
Name of Bank:
Clearly mark the action below that you want GISD to take with your payroll check.
0 I am adding direct deposit to my ____ Checking OR ___ Savings
0 I am canceling direct deposit.
0 I am changing bank accounts for my current direct deposit.
o
I understand that my next check may be a live check in order for a Pre-Note to be conducted.
In order to set up direct deposit, one of the following documents must be attached
to this form.
 Direct deposit form from your bank that includes the routing and account number
 Voided check
I understand this authorization will remain in effect until I submit an Electronic Funds Transfer
and/or Cancellation Form to replace this request.
Employee Signature: ________________________
Date: ____________
When can I expect my paycheck to begin going into my direct deposit account?
Semi-Monthly employees: You will receive a live check on your next pay date and the following check will be direct deposit.
Example: My completed form is received by Payroll by April 30th. My May 15th check will be live and my May 30th check will
be direct deposit.
Monthly employees: Completed form is due to Payroll by the 30th of the prior month in order to receive direct deposit on the
next pay check. Example: My completed form is received by Payroll on April 30th. My May 25th check will be direct deposit.
Note: The Payroll Department will send a Pre-Note to the bank as a test to make sure the direct deposit will run properly. We will contact you if there is a
problem with the Pre-Note and your direct deposit will be delayed by one check cycle.
76
Updated: April 2014
Section X
Federal Funds
OVERVIEW
All federal funds shall follow District procedures found in the Business Office Procedures
Manual. Procedures in the GISD Employee Handbook are to be followed for personnel. In
addition, this supplement is provided to clarify additional requirements related to the use of
Federal funds.
General information provided in this document is based on multiple sources. For more specific
information, consult the grant application and regulations and OMB Circular A-87 for federal
cost principles.
For more information on rules and regulations governing grant please visit:
http://www.whitehouse.gov/omb/circulars_a087_2004/#atta
http://www.whitehouse.gov/sites/default/files/omb/assets/a133/a133_revised_2007.pdf
http://www.whitehouse.gov/omb/circulars_a110/
10.01 Budget
District and campus administrators shall conduct comprehensive needs assessments and
special education student needs assessments each school year to gather data and
information about current campus and district needs. This information should be used in
concert with federal fund entitlement planning amounts published by federal and state
agencies. Federal fund program applications are prepared based on these identified needs.
Campus and district administrators will then write appropriate campus and district
improvement plans reflecting the intended use of the federal funds to meet students' needs.
Grant budgets are to be reviewed regularly by Program Directors to monitor account code
expenditures and to determine if an amendment will be needed.
For purchases with federal funds, the expenditure justification process will be followed by
the District’s Directors for Federal Programs, Special Education and CTE in order to
determine appropriate purpose and intent of federal purchases. Capital outlay purchases
with federal funds will follow the District’s purchasing procedures. In order to optimize
the use of federal funds, the District will take advantage of any discounts allowed by
combining the purchase of equipment with federal and non-federal funds.
Supplement Not Supplant Procedures
The District has implemented mechanisms to ensure compliance with the federal
fiscal requirement of supplement not supplant. The purpose of the procedures is to
ensure that the level of state and local support for programs remains at least constant
and is not replaced by federal funds. Federal funds are used to supplement (add to,
enhance, expand or increase) the funds available from non-federal sources, and not to
supplant (replace or take the place of) existing non-federal funds.
10.02 Federal Expenditure Reporting and Cash Management
All Federal Expenditure reports via the TEA E-grants system shall be prepared by the
Business Office at the direction of the Director of Budget and Finance. These reports
shall be completed on a monthly basis. All data used to complete all federal expenditure
reports shall be from the District’s monthly financial reports. The District’s Directors for
Federal Programs, Special Education and CTE shall review all federal expenditures
periodically to ensure they comply with the federal application expenditure budgets.
All requests for payment from the E-grants system are made on a reimbursement basis.
General Fund cash is used during the month to pay for grant expenditures and is
replenished upon draw down of the grant. If the District’s financial position changes
substantially and the General Fund is not able to provide the cash needed for monthly
grant operations, the District shall implement additional procedures pursuant to the
requirements of 34 CFR 80.20 and 80.21 and TEA guidelines for cash management.
10.03 Timekeeping Requirements for Federally Funded Personnel
Staff 100% funded from a single federal grant will be required to certify semi-annually
that they have worked exclusively on the grant objectives. At the end of each 6-month
period of the grant, the employee will receive a Semi-Annual Certification Form from the
Program Director. The employee and his/her supervisor will sign the form and return it
to the Program Director.
Source: OMB Circular A-87
Where employees are expected to work solely on a single Federal award or cost objective, charges
for their salaries and wages will be supported by periodic certifications that the employees worked
solely on that program for the period covered by the certification. These certifications will be
prepared at least semi-annually and will be signed by the employee or supervisory official having
firsthand knowledge of the work performed by the employee.
Staff funded from both local and federal sources or from more than one federal source
will be required to keep detailed time and effort reports to reflect actual time spent on
each program objective. The template for time and effort reports specific to the job
duties performed will be provided by the Program Director. The reports will be
completed at least monthly. These documents will be retained in accordance with grant
requirements in the appropriate department.
Source: OMB Circular A-87
Where employees work on multiple activities or cost objectives, a distribution of their salaries or
wages will be supported by personnel activity reports or equivalent documentation which meets the
standards in subsection (5) unless a statistical sampling system (see subsection (6)) or other
substitute system has been approved by the cognizant Federal agency. Such documentary support
will be required where employees work on:
(a) More than one Federal award,
(b) A Federal award and a non-Federal award,
(c) An indirect cost activity and a direct cost activity,
(d) Two or more indirect activities which are allocated using different allocation bases, or
(e) An unallowable activity and a direct or indirect cost activity.
10.04 Travel Costs
The need for travel tied to the goals of a grant program must be determined prior to
travel. In order for travel costs to be paid or reimbursed, the employee must complete a
travel form and have Supervisor and Program Director approval. Campus secretary
completes the required documents for the requisition of a check and attaches to travel
form for Program Director for final approval and review of grant budget code. Once final
approval is completed and the requisition is submitted to Accounts Payable, AP will issue
a check.
All itemized receipts for costs incurred must be attached to original travel form with
check requisition prepared for reimbursement. Expenses are verified by the Program
Director as part of approval process. After attending a conference/training/meeting,
verification of completion of the event must be submitted. Travel costs will comply with
OMB Circular A-87 and district travel policy. The Program Director shall review and
ensure that the costs expended to federal/state funds do not exceed allowed rates as
indicated by the State of Texas Travel Guidelines or GISD Travel Guidelines (whichever
is lower).
http://www.tea.state.tx.us/index4.aspx?id=8339&menu_id=951
10.05 Grant Records Retention
Federal regulations require that all records (financial and programmatic) pertaining to
federally-funded programs and/or grant regulations remain available for audit for 7 years
after the date of submission of the single or last expenditure report to the grantor. If an
audit is pending, then all records affecting the outcome of the audit must be retained until
the audit is settled.
Section XI
Online Payments
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OVERVIEW
Georgetown ISD now provides an easy and convenient way to pay school fees. Purchasers may
pay with VISA, Discover or MasterCard credit or debit cards for items found on the Georgetown
ISD Web Store. The District has contracted with RevTrak for the secure processing of credit/debit
card payments. RevTrak is a national credit card payment processor that is PCI (Payment Card
Industry) certified.
11.01 Security
Georgetown ISD puts concerted effort to secure personal and financial information of
individuals using our web store. GISD users of the RevTrak system are instructed to adhere
to the following conditions as set forth in the GISD agreement with RevTrak:
a. Do not allow credit account numbers to be distributed via unencrypted messaging
technologies, such as email, instant messaging, etc.
b. All cardholder data that may be used in phone orders should be entered directly into our
system. Should hard copy data be received, it should be destroyed immediately after
received in a manner that reconstruction is not practically possible (shredding,
incinerated, pulped, etc.). Any materials that are not immediately destroyed must be
secured.
Additionally, to provide the safest environment for the protection of private information, the
anti-virus protection used by Georgetown ISD is updated automatically.
All installed
operating systems are updated in a timely manner to protect the system from known
vulnerabilities.
11.02 Refund Guidelines
Each department accepting online payments provides basic guidelines for refunds. Refunds
for online or card swipe purchases will be credited to the card used at purchase. Refunds may
take up to 30 days to appear on the credit card statement.
Athletics Department:
Refunds for athletic camp fees are available at 100% if registration to the camp is cancelled
prior to the first day of the camp. For circumstances requiring a student to cancel after the
first day, refunded amounts, if any, are at the discretion of the camp’s coach or the
Athletics Director. (All requested refunds must be made prior to the end of the camp.)
For return/exchange of purchases, please contact the appropriate coach.
For additional information regarding Athletics Department refunds, please contact that
office (512) 943-5106.
ESE Department:
Refunds of tuition will occur only when requested and approved. The request must occur
within the first 5 business days of the month.
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For additional information regarding ESE Department refunds, please contact that office
(512) 943-5087.
Fine Arts Department:
For return/exchange of products or fees, please contact the appropriate program director.
For additional information regarding the Fine Arts Department refunds, please contact
Director of Fine Arts (512) 943-5110.
Information on adding products/services to the GISD Web Store, may be obtained at the
Business Office (512) 943-5000, Ext 6086.
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