1. education
2. school

2014-2015
Red Oak ISD
Financial Procedures
Manual
109 W. Red Oak Road
P. O. Box 9000
Red Oak, TX 75154
972-617-2941 (phone) / 972-617-4333 (fax)
www.redoakisd.org
This page intentionally left blank.
2
TABLE OF CONTENTS
BUDGET CODE COMPOSITION .................................................................................... 4
CASH MANAGEMENT ................................................................................................. 13
ACTIVITY ACCOUNTS ................................................................................................. 14
SALES TAX................................................................................................................... 19
ACCOUNTS PAYABLE / PURCHASING ..................................................................... 23
DISTRICT TRAVEL ...................................................................................................... 27
GUIDELINES FOR ACCEPTABLE CREDIT CARD USE ............................................. 29
EXHIBITS……………………………………………………………………………………….33
2014 – 2015 ACCOUNTS PAYABLE CHECK RUN CALENDAR ....................... 34
DEE (REGULATIONS) FOR EMPLOYEE REIMBURSEMENT .......................... 35
COPIER PROCEDURES .................................................................................... 38
PURCHASING COPY PAPER FROM WAREHOUSE ........................................ 39
INDEPENDENT CONTRACTOR VS. EMPLOYEE ............................................ 40
VENDOR PACKET ............................................................................................. 41
DONATION FORM.............................................................................................. 44
TABULATION OF MONIES COLLECTED FORM............................................... 45
FUNDRAISING APPLICATION ........................................................................... 46
PAYROLL CALENDARS..................................................................................... 47
CONTACTS .................................................................................................................. 49
3
BUDGET CODE COMPOSITION
The Texas Education Code requires adoption of a standard fiscal accounting system.
Financial data, adopted budget and final expenditures are reported to the Texas Education
Agency (TEA) annually. This standard coding structure facilitates decision making by various
user groups. Below is an overview of the different sections of the code structure .
The information provided by the account number is used by Federal, State and local entities
for analyzing the financial stability of a district. It is critical that each segment be considered
separately when determining the account number to use.
4
SEGMENT
# OF
DIGITS
FUND
XXX
TYPE
S
FUNCTION
OBJECT
SUB-OBJECT
ORGANIZATION
YEAR
PROGRAM
INTENT
"TAIL" / LOCAL
XX
XXXX
WHAT IT MEANS
EXAMPLES
Tells us the source of
the revenue which
pays for the
expenditures
Used by Skyward,
automatically
assigned
199 – Money used for general use
2xx – Money used for Federal
programs
461 – Money specific to campuses
5
R – Revenue
-
Tells us the type of
expenditure
ROISD defined for
clarification of objects
XXX
Tells us the where or
who
0
Tells us when the
expenditure occurred
XX
Tells us the student
group served
XXX
ROISD defined to
designate grade,
program or other
account clarification
E – Expenses
11 - Any expense used in the
education or instruction of our
students, no matter who "controls"
the funds
23 - Only expenses used directly in
or for the principal's office and
office staff
31 - Only expenses used directly in
or for the guidance & testing office
33 - Only expenses used directly in
the nurse's office
6100 – Payroll and benefits
6200 – Professional services,
contract labor
6300 – Supplies, materials,
consumables
00 – Undesignated
06 – Band
11 – Copier
17 – Drill Team
42 – NJROTC
001 – Red Oak High School
041 – Red Oak Junior High
104 – Red Oak Intermediate
10x – Elementary Schools
870 – Little Hawks & ATB
874 – Fine Arts
0 – Used for most funds, Skyward
automatically assigns year when
applicable
5 – Used for some Federal
Programs
11 – Basic education, no matter the
fund
21 – Gifted and talented
22 – Career and technology
23 – Special education
24 – Compensatory (Accel Ed.)
25 – Bilingual
26 – Nondisciplinary AEP
28 – Disciplinary AEP
32 – Prekindergarten
91 – Athletics
99 – Undistributed
000 – Undesignated or not
specified
00D – Grade 3
FOD – Travel Meals
CRV – HS Credit Recovery
Tells us the purpose
of the expenditure.
XX
PAGE #
5
5
5-6
6
6-7
7
7-10
10
Fund Code – A mandatory 3 digit code is to be used for all financial transactions to identify
the fund group and specific fund. The first digit refers to the fund group, and the second and
third digits specify the fund. Examples:
199 – General Fund
461 – Campus Activity Fund
865 – Student Activity Fund
Function Code – A mandatory 2 digit code applied to expenditures/expenses that identify
the purpose of the transaction. The first digit identifies the major class and the second digit
refers to the specific function within the area. Examples:
11 – Instruction
12 – Instructional Resources & Media Services (Library)
13 – Curriculum Development & Instructional Staff Development
21 – Instructional Leadership
23 – School Leadership (Principals)
32 – Social Work Services (Truancy)
31 – Guidance, Counseling & Evaluation Services
33 – Health Services (Nurses)
34 – Student Transportation
35 – Food Service
36 – Cocurricular/Extracurricular Activities
41 – General Administration
51 – Facilities Maintenance & Operation
52 – Security & Monitoring Services
53 – Data Processing Services
61 – Community Services
Object Code – A mandatory 4 digit code that identifies the nature and object of an account,
a transaction or a source. The first of the four digits identifies the type of account or
transaction, the second digit identifies the major area, and the third and fourth digits provide
further sub classifications. The following is a list of object codes commonly used by Red Oak
ISD.
6118 – Professional Extra Duty
6121 – Paraprofessional Extra Duty
6249 – Contracted Maintenance & Repair
6259 – Utilities
6269 – Rentals – Operating Leases (Copier Lease, Rental of Equipment)
6291 – Consulting Services
6299 – Miscellaneous Contracted Services (Judges, Accompanists)
6321 – Textbooks
6329 – Reading Materials (Magazines, Reference Books)
6339 – Testing Materials
6343 – Items for Sale (Vending Machine, School Stores)
6395 – Furniture <$5,000
6
6396 – Technology Equipment <$5,000 ( Computer, Camcorder, Printer)
6397 – Other Equipment <$5,000 (Microwave, Band Instruments, Lawn Mower)
6398 – Software <$5,000
6399 – General Supplies (Consumables, Workbooks, Ink Cartridges, Site Licenses,
Paper)
6411 – Travel, Subsistence – Employee Only (Conference Registration Fees, Hotel,
Mileage, Over-Night Meals)
6412 – Travel, Subsistence – Students (Participation Fees, Hotel, Meals)
6413 – Travel, Subsistence – Non Employee (Parents, Board, Corporate
Representative)
6439 – Election Costs (Officials, Legal Notices)
6495 – Fees and Dues (TASA, TASP, TASB, Chamber of Commerce)
Excluded: Registration fees as part of conference or seminar (6411)
6499 – Miscellaneous Operating Costs (Awards, Graduation Expenses, Food or
Refreshment for School-Related Meetings, Newspaper Advertisements)
6631 – Vehicles >$5,000
6635 – Furniture >$5,000
6636 – Technology > $5,000
6639 – Other Equipment >$5,000
Sub-Object Code – A locally defined 2 digit code used at the discretion of the campus or
department. The sub-object helps track specific expenditures or programs. Both numbers
and letters are allowed. The following is a list of sub-object codes commonly used by Red
Oak ISD.
00 – Generic Category
04 – Art
06 – Band
11 – Copier Costs
12 – Choral Music
17 – Drill Team
40 – Cosmetology
42 – NJROTC
48 – Theatre Arts
61 – Baseball
69 – Football
74 – RISO Costs
75-76 – Track
84 – Special Olympics
DN – Dance
RB – Robotics
Organization Code – A mandatory 3 digit code that identifies the campus or the department
performing a specific responsibility. Whenever possible, organization codes should be
allocated to the campus regardless of where the activity occurs. Department codes are used
to identify administrative activities not specific to a campus. The following is a list of
organization codes commonly used by Red Oak ISD.
7
001 – Red Oak High School
041 – Red Oak Junior High
101 – Red Oak Elementary
102 – H.A. Wooden Elementary
103 – Eastridge Elementary
104 – Red Oak Intermediate
105 – Shields Elementary
106 – iScholars Magnet Academy
699 – Summer School
701 – Superintendent
703 – Tax Collection
720 – Direct Costs
726 – Business Office
727 – Assistant Superintendent of Operations
728 – Public Relations
729 – Human Resources
750 – Indirect Costs
870 – Child Care
871 – Curriculum Department
872 – Special Programs
874 – Fine Arts
898 – Education Foundation
991 – Transportation
992 – PEIMS
993 – Grounds
994 – Custodial
995 – Maintenance
996 – Security and Monitoring Services
997 – Technology
999 – District Wide
Fiscal Year Code – A mandatory 1 digit code that identifies the fiscal year. For non-federal
programs, the fiscal year code will be assigned by Skyward as a zero (0). Federal programs
will utilize the last digit of the program’s fiscal year.
Program Intent Code – A mandatory 2 digit code used to account for the cost of instruction
and other services directed toward a particular need of a specific set of students. Districts
should use the program intent code in all functions when a cost is clearly attributable to a
specific program. The following is a list of program intent codes with a description of its
intention.
11 – Basic Educational Services
The cost incurred to provide the basic level of education/instruction to students in
grades PK-12 as well as adult basic and secondary education services. Basic is
defined as the curriculum provided for those students who are not in special
education. Basic educational services include the cost to evaluate, place and
provide educational services to students in honor, college preparatory and
advance placement courses.
8
21 – Gifted and Talented
Expenditures incurred for instructional services that are designed to meet the
needs of students in gifted and talented programs beyond the basic educational
program. Only expenditures related to gifted and talented programs should use
this PIC code. Note: Honors, college prep courses, or advance placement
courses not related to gifted and talented should be coded to PIC 11.
22 – Career and Technology
Accounts for costs incurred to evaluate, prepare, place, and/or educate students
for gainful employment, advanced technical training, homemaking,
apprenticeship and job training. Costs also include Vocational Education for
Handicapped (VEH) grades 7-12. Note: Vocational classes in Junior High should
use PIC 11 and Vocational Adjustment Classes (VAC) should use PIC 23.
23 – Services to Students with Disabilities (Special Education)
Accounts for costs incurred to evaluate, place and provide educational services
to students who have Individual Educational Plans (IEP) approved by Admission,
Review and Dismissal (ARD) committees (students with disabilities and/or
learning needs). Note: Vocational Education for Handicapped (VEH) should use
PIC 22.
24 – Accelerated Education
Expenditures attributed to Compensatory Education including costs incurred for
increasing the amount and quality of instructional time for students in at-risk
situations. Also includes expenditures relating to Compensatory Education for
concentrated efforts, specialized contractual services, specialized supplies and
materials, specialized equipment, and activities that enhance and improve
regular education program services provided to students in at-risk situations.
Services provided must be described in the campus improvement plan including
FTE’s.
25 – Bilingual Education and Special Language Programs
Services for the bilingual basic instructional program in addition to programs
that are intended to make students proficient in the English language, primary
language literacy, composition and academic language related to required
courses. Note: Foreign language courses should use PIC 11.
26 – Non-disciplinary Alternative Education Program (AEP Services)
Costs to provide services to students who are separated from the regular
classroom to a non-disciplinary alternative education program and are at risk of
dropping out of school. Services must be described in the campus improvement
plan including FTE’s.
9
28 – Disciplinary Alternative Education Program (DAEP Basic Services)
Base line (non-supplemental) services to students who are separated from the
regular classroom for disciplinary alternative education program. Amount is
limited to 18% of the FSP compensatory education allotment. Services must be
provided within the campus improvement plan including FTE’s.
29 – Disciplinary Alternative Education Program (DAEP Supplemental Costs)
Supplemental services to students who are separated from the regular
classroom to disciplinary alternative education program. These costs are
supplemental costs in relation to standards for base level education resource
allocations and must be described in the campus improvement plan including
FTE’s.
30 – Title I, Part A School-wide Activities
Related to State Compensatory Education Costs on Campuses with 40% or
More Economically Disadvantaged Students. Services provided must be
described in the campus improvement plan, including FTE’s.
32 – Prekindergarten (Pre-K)
The costs incurred for prekindergarten programs designed to develop skills
necessary for success in the regular public school curriculum, including
language, mathematics, and social skills.
91 – Athletics and Related Activities
Costs incurred to provide for participation in competitive athletic activities such as
football, golf, swimming, wrestling, gymnastics, baseball, tennis, track, volleyball,
etc. Also includes costs associated with coaches and sponsors for drill team,
cheerleaders, pep squad, or any other organized activity to support athletics.
Note: Additional salaries and expenditures associated with band, UIL, speech,
debate, science competition, class sponsors, student organizations, social clubs
(NHS, Beta, etc.) should use PIC 99.
99 – Undistributed
Used for administrators, central administration, maintenance, technology,
transportation, and food service if the costs are not clearly attributable to any
other specific program intent code. Also included are additional salaries and
related expenditures associated with band, UIL, speech, debate, science
competition, class sponsors, student organizations, social clubs, etc.
10
Fiscal Year Code – A mandatory 1 digit code that identifies the fiscal year. For non-federal
programs, the fiscal year
Local (Tail) Code – A locally defined 3 digit code used at the discretion of the campus or
department. This local code helps track specific expenditures or programs. Both numbers
and letters are allowed.
The following is a sample list of local codes used by Red Oak ISD.
00C
00E
AFT
AWD
HTL
FOD
REG
Grade 1
Grade 3
After the Bell
Awards
Travel – Hotel
Travel – Meals
Travel – Registration
11
This page intentionally left blank.
12
CASH MANAGEMENT
Collection of Money
All money (cash or checks) collected by a campus or department should be properly
recorded by using applicable cash receipt records. Money collected should never be taken
home by an employee. Money should not be kept overnight in a desk or file cabinet. If, for
some reason, all records cannot be completed and recorded before the end of the day, the
funds should be locked and/or stored in the campus/district safe or vault.
All cash received should be deposited. Personal check cashing by faculty members is
prohibited. Cash collections may NOT be used to purchase supplies or pay vendors.
Checks may be accepted only for the amount of the purchase. Acceptable checks should
contain the following information and checks without this information should not be accepted:
Name
Address
Phone number
Post-dated checks should never be accepted.
Depositing Collected Funds
When a submitting collected funds to the secretary for deposit, the secretary should verify
these funds in the employee’s presence. This is simply a prudent cash handling procedure
that protects both the secretary and the employee.
If for some reason immediate verification is not possible, the funds should be locked in the
campus/district safe or vault until such time that both individuals are present for cash
verification. The employee collecting the funds will bear responsibility for any missing
deposits or deposit shortages if funds are not verified in the presence of the secretary.
All deposits should be deposited within FIVE (5) calendar days. Checks are considered legal
tender and are to be treated the same as cash.
Never give money to a student to transport to the office.
13
ACTIVITY ACCOUNTS
Activity funds consist of monies received and held by the campus to be expended or invested
for the benefit of students in accordance with District policy. Specifically, activity funds
accumulate from the collection of student fees and various schools approved fund raising
activities. There are two types of activity funds that are common for Texas Public Schools.
Fund 461 is a clearing account that is used for items such as school pictures, yearbooks, lost
text books, flower fund, coffee fund, scholarships, etc. These funds shall be used to promote
the general welfare of each school and the educational development and morale of all
students. The campus principal is responsible for the proper collection, disbursement, and
control of all campus activity funds in compliance with District Policy
Fund 865 is used to account for bona-fide student organizations These funds are the
property of student groups, i.e. student council, cheerleaders, etc. Decisions on the use of
the club funds should be made by the student groups to whom the funds belong, as
long as the decisions regarding the use of the funds do not conflict with Board Policy
and/or legal regulations or restrictions.
Student Organizations
A student organization is one which has been properly approved by the campus principal
and consists of elected student officers and a faculty sponsor. A roster of newly elected
officers is to be furnished to the principal by October 1st of each school year.
Clubs, which do not elect officers and/or hold regular activities for two consecutive school
years will be considered inactive and any balances transferred to the principal’s activity
account. In addition, organizations which do not have a slate of approved officers will not be
allowed to conduct fund raising activities.
The sponsor of each school organization is required to ensure that adequate financial
records are maintained. These records, which are subject to audit, should include, at a
minimum, the following:
• Monthly Detail General Ledger Report
• Sponsor’s copy of cash receipt forms
• Sponsor’s copy of invoices
Minutes must be recorded of each meeting. At a minimum, minutes should include details of
attendance, approval of expenditures, discussion of fund raising activities, and approval of
financial status.
14
Fundraising Activities
Fundraising is an organized activity to raise funds for an organization or campus. As per
District policy, all fundraisers must be approved by the campus principal and the
superintendent using the form found on page 38. Under Texas Law, campuses are not
allowed to conduct raffles or bingo.
Sponsors are expected to follow the cash management procedures outlined in this manual.
All required documentation should be submitted electronically to the Business Office within
five (5) school days of the close of the activity. Sponsors who do not properly manage their
activities and have large monetary amounts outstanding will not be allowed to conduct
subsequent fundraising activities.
Sponsor Responsibilities
The sponsor of each student organization is required to sign a Sponsor Acknowledgement of
Responsibilities form and submit to the campus principal. The principal should then forward a
copy electronically to the Business Office.
The sponsor of each student organization is required to maintain adequate records to
support the financial activities of the group. These records are subject to review during the
audit of the school’s activity funds and should include, at a minimum, the following:
• Copies of money receipts and tabulations of monies collected
• Detailed records of fund raising proceeds
The sponsor should periodically compare his or her financial records to those kept by the
Business Office. If there is a discrepancy, it should be reported immediately.
Collection of Money
All money (cash or checks) collected by a sponsor should be properly recorded by using
applicable cash receipt records. Money collected should never be taken home by the
sponsor. Money should not be kept overnight in a desk or file cabinet. If, for some reason,
all records cannot be completed and recorded before the end of the day, the funds should be
locked and/or stored in the campus safe or vault.
All cash received should be deposited. Personal check cashing by faculty members is
prohibited. Cash collections may NOT be used to purchase supplies or pay vendors.
Again, never give money to a student to transport to the office.
15
Accepting and Depositing Checks
Checks may be accepted only for the amount of the purchase and should be deposited
within five (5) calendar days of the date of the check. Acceptable checks should contain the
following information and checks without this information should not be accepted:
Name
Address
Phone number
Post-dated checks should never be accepted.
Checks returned as uncollectible (NSF) will be handled by the Red Oak ISD Business Office.
Individuals with outstanding returned checks must pay by cash or money order directly to the
Business Office. Although the Business Office may ask the campuses to assist in the
collection efforts of NSF checks by providing updated addresses or phone numbers, the
campuses should not collect for returned checks.
All accounting for returned checks and the subsequent collection of monies will be posted by
the Business Office into the appropriate Student Activity Fund.
Depositing Collected Funds
When a submitting collected funds to the secretary for deposit, the secretary should verify
these funds in the sponsor’s presence. This is simply a prudent cash handling procedure that
protects both the secretary and the sponsor.
If for some reason immediate verification is not possible, the funds should be locked in the
campus safe or vault until such time that both individuals are present for cash verification.
The sponsor collecting the funds will bear responsibility for any missing deposits or deposit
shortages if funds are not verified in the presence of the secretary.
All deposits should be deposited within five (5) calendar days. Checks are considered legal
tender and are to be treated the same as cash.
Deposit Slip Description
All deposit slips should include the following detail:



Purpose of the deposit (fundraiser, donation, fines, etc.)
Type of the fundraiser
Applicable account number
16
Cash Loss
The student activity funds sponsors will be held responsible for any student activity fund
entrusted to them. In the event of a cash loss/theft notify either the campus principal or the
Business Office immediately upon discovery.
Expenditures of Activity Funds
All expenditures from activity funds should be made by check from the Business Office. No
expenditures should be made using undeposited cash. Prior to the expenditure of funds, a
purchase order must be completed and authorized by the principal.
Expenditures must be made in compliance with existing purchasing rules, laws, and
regulations. Under no circumstances should purchases be made without proper approval.
Sponsors should keep on file a copy of all supporting documentation including the
Authorization to Release Student Activity Funds, invoices, receipts, etc.
To the greatest extent possible, purchases should be planned in sufficient time to allow them
to be made by activity fund check.
If a student desires reimbursement for an item which he/she has previously paid (lost
textbooks or library books), he/she must return the original copy of the receipt indicating the
payment of the fine. All refunds for students under eighteen (18) years of age for tuition,
textbooks, etc. should be generated on a school check payable to the student’s parent or
legal guardian.
Payments to Employees
Payments and gifts to employees are not permitted from the student activity 865 funds.
Purchase of gifts for special occasions, e.g. baby showers, retirements, birthdays, should be
purchased using the campus 46l funds at the discretion of the campus principal.
Donations/Gifts
At various times throughout the school year, sponsoring organizations or individuals may
wish to donate monetary amounts or a fixed asset to a specific campus or program. Prior to
accepting the donation, the superintendent will determine if the donation is acceptable to
Red Oak ISD.
On occasion the District is requested to issue thank you letters for tax purposes regarding
donations made to campuses or to the district. Forms have been created to assist in
receiving complete and correct information in order to send out accurate information to our
donors.
Donation forms are available on the district webpage under the Business Services.
17
Alcoholic Beverages
The purchase of alcoholic beverages with school funds is strictly prohibited.
1099 Requirements
A W-9 form will be required for all vendors who provide a service (consultants, disc jockey,
trophy sales, t-shirts). If in doubt, the campus should contact the Business Office for
clarification.
Contracts
Individual campus/department administrators do not have the authority to enter into
contracts. According to District policy, only the Superintendent or Chief Financial Officer
may execute contracts on behalf of the District.
Vocational/Career and Technology Accounting
Supplies which are to be used in a project are to be purchased from the shop activity
account. The instructional budget should only be used to purchase items for instructional
purposes. (Fund 461)
All funds generated by the students during regular fundraising activities such as bake sales,
car washes, etc.; will be deposited to the club account. These funds may be used for
banquets, award jackets, etc. (Fund 865)
Bank Account
Red Oak ISD maintains only one bank account for all student activity funds. Transactions
controlled by outside organizations (PTA, booster clubs) must be maintained in separate
bank accounts and cannot utilize the District’s taxpayer identification number.
18
SALES TAX
State Sales Tax
Purchases by the school for educational or instructional use or for administrative use
necessary to the educational function of the school are exempt from tax (office supplies,
copy paper, etc.)
A school must provide the vendor with a valid signed exemption certificate when claiming
state sales tax exempt status. To be valid, exemption certificates do not require tax numbers.
Parents, patrons, or alumni organizations may not utilize the District’s exemption status.
Parent/teacher organizations and booster clubs must apply for their own exemption.
Items, which become the personal property of the student (cheerleader uniforms,
band t-shirts, etc., even though connected with a school or organization), are not
exempt from tax. The exception would be that items, which are purchased through
budgeted or student activity funds as an award to a student (perfect attendance and honor
roll t-shirts), are not taxable.
Meals purchased by the school for athletic teams, bands, etc. on authorized school trips are
exempt from sales tax if the school arranges for the meals. The school must pay for the
meals with a school district check and provide the eating establishment with an exemption
certificate.
Individual members of the athletic team, band, etc., may not claim exemption from the sales
tax on the meals they purchase while on a school authorized trip.
Organizations have the option of:
•
•
Adding the tax to the item’s being sold.
Absorbing the tax in the item’s selling price.
All sales tax collected by the organization shall be remitted to the Business Office unless
contractual agreements with a vendor stipulate that such taxes should be remitted to the
vendor (school picture and book fair sales).
Taxable Status of Sales
School and school related organizations need not collect sales tax on the following:
•
•
•
•
•
•
•
•
Non-Taxable Sales
Ad Sales (yearbooks, athletic programs, newspapers, posters)
Admission tickets (athletic, dances, dance performances, drama and musical
performances)
Admission (summer camps, clinics, workshops, project graduation, banquet fees,
bids, prom, homecoming, tournament fees, academic competition fees)
Club memberships
Cosmetology services (Products sold to customers are taxable)
Discount/Entertainment cards and books
19
•
•
•
•
•
•
•
•
Facility rentals for school groups
Food and drinks sold at PTA/PTO carnivals
Vending machine sales
Meals and food products, including candy and soft drinks, served in an elementary
or secondary school during the regular school day
Candy and food items sold through fundraising drives by PTA/PTO or students of
the school who are under eighteen years of age
Labor (automotive, upholstery classes) (parts are taxable)
Parking permits
Services (car wash, cleaning)
Tax-Free Days
Each school district, each campus, and each bona-fide organization of each school is
allowed to have two tax-free sales/days each calendar year. During these tax-free sales, the
organization may sell any taxable item tax-free when the price of the item is $5,000 or less.
State and local sales taxes shall be imposed and collected on all sales for:
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Agricultural Sales Magazines (when sold individually)
Art (supplies and work of art musical supplies such as recorders, reeds, etc.)
Artistic (CDs, tapes)
Athletic (equipment and uniforms)
Athletic programs, posters
Auction items
Automotive (parts and supplies)
Band (equipment, supplies, patches, badges, uniform sales or rentals)
Book covers
Books (workbooks, library) (when we are the seller)
Booster club materials
Calculators
Calendars
Candles
Car painting, pin striping
Clothing (school, club, class, spirit)
Computer supplies, mouse pads
Cosmetology products sold to customers
Cups (glass, plastic, paper)
Decals
Directories (student, faculty)
Drafting supplies
Fees for materials when the end product becomes the possession of the student
(i.e. vocational projects)
Flowers
Fundraiser items such as handicrafts, t-shirts, candles, cups, books, and school
supplies sold by a school associated organization during a fund raising drive
Greeting cards
Handicrafts and stationery
Hygiene supplies
20
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Identification cards (when they are sold to entire student body; does not include
the fine for a lost ID)
Locks (sales and rentals)
Plants (holiday greenery and poinsettias)
Rentals (equipment of any kind)
Rings and other school jewelry
School pictures (school and/or group if school is the seller)
School publications (brochures, magazines, sheet music, hymnals, etc)
School store supplies (all items except food)
Yearbooks, directories, athletic programs, and other student publications except
newspapers
School store (i.e. pencils, erasers, paper, etc.)
Sewing kits
Stadium seats
Uniforms of any kind (includes PE, dance team, drill team, cheerleaders, athletic,
club shirts)
Vending (pencils and other non-edible supplies when the school services the
machine)
Woodworking/crafts materials when kept by the student
Yard signs
Tax Exemption Certificates/Hotel Tax Exemption
A school district is a political subdivision of the State of Texas and is, therefore, exempt from
paying state sales tax. A tax exemption certification should be completed and sent to a
vendor who has requested a tax number for his/her records.
A Hotel Occupancy Tax Exemption Certification should be furnished to a hotel or motel when
a district representative is occupying a room overnight while on school district business.
These forms may be obtained from the Red Oak ISD Business Office or from the District
website.
Although Red Oak ISD is exempt from state sales tax, the District is responsible for local
taxes. These taxes should be factored into payment requests for hotels.
Questions concerning the hotel exemption certificate should be referred to the Business
Office.
21
RED OAK INDEPENDENT SCHOOL DISTRICT
RESPONSIBILITIES OF FACULTY SPONSORS OF STUDENT GROUPS
The purpose for the raising and expending of funds by student groups is for the direct benefits of the
students. Fund raising activities will contribute to the educational experience of the pupils and will not
conflict with the instructional program. Money raised by the student groups and organizations will be
held by the school as trustee. The faculty sponsor of a student club or group is responsible for
maintaining adequate financial records as evidence of proper custodianship of money received by
and disbursed from club accounts.
I hereby acknowledge that I have read the General Financial Procedures Manual and that I am
responsible for complying with it. In particular, I acknowledge that:
1. All fund raising activities will be approved in advance by the principal and
using the Fund Raising Application.
superintendent
2. I am responsible both for safeguarding and accounting for funds received from or on behalf of
students.
3. Student activity money will be turned in to the office daily in the same form in which it was
received.
4. At the completion of all fundraisers, the Fund Raising Recap will be completed and submitted
to the principal for approval.
5. All purchases made on behalf of the student organization will be made by check and
approved in advance by the principal and the business office.
6. I will maintain a positive balance in my organization’s account.
I understand that I will be held responsible for any student activity funds entrusted to me
and that I will reimburse the student organization for any money which is lost due to carelessness,
theft, fraud, or failure to follow established procedures.
________________________________
Signature
_________________
Date
________________________________
Student Club or Organization
_________________
Campus
___
Scan & e-mail to Byron Bryant – [email protected]
22
ACCOUNTS PAYABLE / PURCHASING
Each campus or department must prepare and enter its own requisitions. Decisions
regarding personnel authorized to execute purchase requisitions and purchase orders will be
left to the discretion of the building principal. Due to the fact that all purchase orders and
numbers are generated electronically, it is imperative that procedures for entering required
information be followed exactly. Any orders submitted for approval with missing information,
misspelled words, or incorrect budget coded may be denied and returned for corrective
action.
Approval for Purchase Orders
After the requisition has been entered into Skyward, notice is automatically sent to the
principal or director for approval. The final approval will be done by the Business Office.
Barring any requisition related questions, requisitions entered before 2:00 PM will be
approved that day and electronic notification will be sent. A PDF copy of the purchase order
will be saved on the I-drive in your appropriate folder for your use.
No purchases should be made prior to the final approval from the Business Office.
ANY PURCHASES MADE PRIOR TO THE APPROVAL OF THE PURCHASE ORDER ARE
IN VIOLATION OF DISTICT AND STATE POLICY.
Emergency Purchase Orders
From time to time it is recognized that situations will arise whose urgency will dictate
immediate processing of purchase orders. In such cases, the completed requisition should
be entered into Skyward as normal and then an email sent to the CFO explaining the reason
for the emergency. The order will be given priority approval status and sent back to the
campus/department as quickly as possible.
If an emergency is of an extreme nature and a purchase must be made without a purchase
order, the following should steps should occur:
1. Obtain approval from campus principal or director.
2. Call the CFO to obtain authorization for purchase. Be prepared to provide the
following information:
a. Nature of the emergency
b. Vendor’s name
c. Total dollar amount
d. Account number
e. Brief description of merchandise
3. The CFO will advise of steps to be taken next.
23
PLEASE NOTE: The VISA card is not to be used as a replacement for emergency purchase
orders. The CFO will determine the best course of action in each situation.
Receiving Deliveries
Deliveries are frequently made directly to a campus or department. The receiver should
confirm the delivery address and verify the delivery manifest. DO NOT accept merchandise
if it is addressed to another campus/department, if it is damaged, or if it does not match
driver’s records.
When merchandise is received by a campus or department, items must be electronically
received in Skyward. Invoices given directly to campus or department personnel should be
electronically forwarded to Accounts Payable with the purchase order number clearly
indicated on it. This includes charge tickets, receipts and repairs.
Cancellation of Purchase Orders
All purchase orders will have an automatic ninety (90) day cancellation date affixed to them.
Flexibility of assigned cancellation dates will be considered in such situations as proximity of
vendor, availability of the merchandise, and quantities required. Any merchandise not
received by that deadline will automatically be cancelled.
Cancellation deadline extension may be granted to the requisitioning department or school
by sending the request in writing to the Business Office in advance of the cancellation
deadline. Both the vendor and campus or department will be properly notified of the
extension.
Premature cancellations may likewise be granted upon similar notification to the Business
Office. In the event that a vendor has begun production of a custom-made part or product, or
has secured for delivery to the district an article that the vendor is not likely to sell within the
vendor’s normal scope for business, or if the vendor has incurred costs in preparation for
special or custom production, the District shall accept such costs as the vendor may incur as
a result of the premature cancellation.
New Vendors
Please electronically submit completed new vendor packets to the Business Office. The new
vendor packet is available on the district website under Business Services - Purchasing.
24
Do’s & Do Not’s of Requisitions and Purchase Orders
Do
1. Add as much detail as possible in the Description Box at the top [This prints on the
check].
2. Do fill out the Project/Grant field if applicable.
3. Do fill out the Due Date if applicable.
4. Give your requisition a Batch # to proceed.
5. Add the same if not more detail to the Detail Line Items Below. Each Item should be on a
separate line with description and quantity with the accurate cost.
6. Be sure to attach your quote/estimate/shoppingcart to the file cabinet prior to business
office approval.
Do Not
1. Enter a requisition after the purchase or make a purchase prior to approval.
2. Leave out important information that the business office will need to process the request.
It delays the approval.
3. Forget to notify the Business Office about any backorders, returns, replacements or
incomplete orders. Please seek guidance from the Business Office.
4. Open more than one blanket PO at a time for any one vendor.
25
This page intentionally left blank.
26
DISTRICT TRAVEL
Travel Forms
A travel form must be filled out in Eduphoria Formspace if the District is paying for an
employee to travel. A form must also be filled out if a substitute is required during an
absence from duty even if the District is not paying for the trip.
Below are a few guidelines to help you choose the correct form:

Be sure to select the correct category (Athletics and Fine Arts MUST select their own
form)
o ATHLETICS – School Business Travel/Conference Attendance Approval
o FINE ARTS – School Business Travel/Conference Attendance Approval
o School Business Travel/Conference Attendance Approval

If students are involved in the trip, you must also fill out a student travel request form.
Please fill this out at least 2 weeks in advance if requesting a bus to allow the
transportation department time to schedule a bus and driver.
o ATHLETICS – Student Travel Request Form
o FINE ARTS – Student Travel Request Form
o Student Travel Request Form
The travel forms can be found by logging into Eduphoria Formspace and selecting ‘Submit
New Form’ in the lower left hand corner of the webpage. Then choose the category of Travel
(indicated by the traffic light) and the forms will appear.
Travel Expense Reimbursement
Please attach the approved form to the purchase order for registration, mileage, hotel, or
food reimbursement. Refer to DEE (REGULATION) in the Exhibits for more detail regarding
allowable travel expenses. Here are a few guidelines:
27

Meal Reimbursement
o A meal may only be reimbursed if an itemized receipt is acquired. Credit card
receipts are not acceptable unless they include detail itemization.
o No alcoholic beverages will be reimbursed.
o Limits for reimbursement:
 $6 Breakfast
 $10 Lunch
 $20 Dinner
o Sales tax may not be reimbursed; however a reasonable tip may be
reimbursed.
o A requisition must be entered in Skyward within 5 business days after
returning. Attach itemized receipts and the approved travel form to the
requisition. Please use the tail code FOD at the end of the budget code when
submitting the requisition.

Mileage Reimbursement
o Mileage drive to and from an approved destination may be reimbursed at
$0.56* per mile. (*Amount subject to change based on Federal & State rates.)
o Mileage may not be reimbursed if the destination is within a 60 mile radius of
the Red Oak ISD Education Service Center unless prior approval has been
documented.
o If a group is traveling to the same destination, only 1 out of every 4 people may
be reimbursed for mileage. Please carpool when possible.
o A requisition must be entered in Skyward with the approved travel form and a
pdf map showing the total number of miles driven within 5 business days after
returning. Please use the tail code MIL at the end of the budget code when
submitting the requisition.
28
GUIDELINES FOR ACCEPTABLE CREDIT CARD USE
Credit cards may be issued to Red Oak ISD (District) administrators as an efficient and
alternative means of payment for allowable expenses, particularly expenses related to
business travel and office supplies. Use of district-issued credit cards is a privilege, which
the District may withdraw at any time. Use of district issued credit cards by a non-district
employee is strictly prohibited. Any employee who permits the use of district issued credit
cards by a non-district employee shall be subject to disciplinary action, up to and possibly
including termination of employment. In addition, any unauthorized, unlawful or impermissive
use of district issued credit cards may lead to possible criminal charges.
Allowable Uses




District purchases such as office supplies, instructional materials, and books;
Repairs and maintenance to District vehicles and/or equipment;
Travel expenses consistent with the District’s travel and expense reimbursement
policy; or
Business related meals with proper documentation (see below).
Prohibited Uses





Alcoholic beverages, tobacco products, or controlled substances;
Personal purchases including, but not limited to, home utilities, clothing, etc.;
Purchases in violation of the District’s purchasing guidelines;
Cash advances; or
Loans.
Procedures




Purchase requisitions to VISA with the appropriate account code should be submitted
and approved prior to the purchase.
Tax-exempt certificates should be utilized whenever possible.
Detailed receipts should be turned into the Business Office within two (2) business
days of the purchase.
Credit card receipts for meals must include the following documentation in compliance
with Internal Revenue Service:
29
o
o
o
o
o




Who:
What:
When:
Where:
Why:
The names of all persons involved
Services provided, i.e.: lunch, staff meeting
The date services were provided
The name and location of the restaurant or service provider
A brief description of the business purpose or topic discussed
Credit card receipts reflecting total charged only will not be accepted.
It is the responsibility of the designated cardholder to ensure all users abide by the
prescribed procedures.
Lost or stolen cards should be reported immediately to the Business Office.
Cards should be surrendered upon resignation, nonrenewal or termination of
employment. Cards should also be surrendered upon placement of an employee on
administrative leave.
Possible Consequences of Misuse
Depending on the severity and repeated nature of the offense, the District may:




Demand reimbursement of unacceptable expenses, including the possibility of payroll
deductions.
Withdraw the privilege to use a credit card.
Enforce disciplinary action, up to and possibly including termination of employment.
Pursue legal action, if required to recover the cost of such purchases, together with
the costs of collection and reasonable attorney fees.
30
RED OAK ISD CREDIT CARD HOLDER AGREEMENT
I, _______________________(print), hereby acknowledge receipt of credit card ending in
________ (last four digits).
I confirm that I have read and understand the guidelines established by Red Oak ISD. As
the designated cardholder, I agree to accept the responsibility and accountability for the
protection and proper use of the card.
I understand that the card is to be used for District use only. If the card is used for personal
purchases or proper documentation is not provided, the District will be entitled for
reimbursement from me of such purchases and may be allowed to obtain the amounts
through payroll deductions. I also understand that further sanctions may be enforced in case
of severe or repeated violations.
______________________________
Signature
_________________
Date
31
This page intentionally left blank.
32
EXHIBITS
2014-2015
ROISD Financial
Procedures Manual
33
2014 - 2015 ACCOUNTS PAYABLE CHECK RUN CALENDAR
AUGUST 2014
S M T W TH F
1
3 4 5 6 7 8
10 11 12 13 14 15
17 18 19 20 21 22
24 25 26 27 28 29
31
S
2
9
16
23
30
SEPTEMBER 2014
S M T W TH F
1 2 3 4 5
7 8 9 10 11 12
14 15 16 17 18 19
21 22 23 24 25 26
28 29 30
7
14
21
28
S
1
8
15
22
29
FEBRUARY 2015
M T W TH F
2 3 4 5 6
9 10 11 12 13
16 17 18 19 20
23 24 25 26 27
S
7
14
21
28
NOVEMBER 2014
S M T W TH F
2
9
16
23
30
S
1
8
15
22
S
3
10
17
24
31
3
10
17
24
4
11
18
25
5
12
19
26
6
13
20
27
MAY 2015
M T W TH F
1
4 5 6 7 8
11 12 13 14 15
18 19 20 21 22
25 26 27 28 29
S
2
9
16
23
30
S
6
13
20
27
OCTOBER 2014
S M T W TH F
1 2 3
5 6 7 8 9 10
12 13 14 15 16 17
19 20 21 22 23 24
26 27 28 29 30 31
7
14
21
28
DECEMBER 2014
M T W TH F
1 2 3 4 5
8 9 10 11 12
15 16 17 18 19
22 23 24 25 26
29 30 31
S
6
13
20
27
JANUARY 2015
M T W TH F
1 2
5 6 7 8 9
12 13 14 15 16
19 20 21 22 23
26 27 28 29 30
S
1
8
15
22
29
M
2
9
16
23
30
MARCH 2015
T W TH F
3 4 5 6
10 11 12 13
17 18 19 20
24 25 26 27
31
S
7
14
21
28
APRIL 2015
S M T W TH
1 2
5 6 7 8 9
12 13 14 15 16
19 20 21 22 23
26 27 28 29 30
S
6
13
20
27
JULY 2015
T W TH
1 2
7 8 9
14 15 16
21 22 23
28 29 30
S
S M
1
7 8
14 15
21 22
28 29
JUNE 2015
T W TH
2 3 4
9 10 11
16 17 18
23 24 25
30
F
5
12
19
26
S
4
11
18
25
S M
5
12
19
26
RED = DUE DATES FOR INVOICES & TRAVEL ADVANCE REQUESTS
YELLOW = DATES CHECKS WILL BE READY FOR PICKUP
34
6
13
20
27
S
4
11
18
25
S
3
10
17
24
31
F
3
10
17
24
S
4
11
18
25
F
3
10
17
24
31
S
4
11
18
25
35
36
37
COPIER PROCEDURES
In an effort to more accurately track, report, and pay copy expenses, the Business
Office has implemented the following guidelines.
Xerox Copiers
1. On the first Monday of every month send your copy counts for each machine to
[email protected]. In order to get the count, push the “Machine
Status” button and then touch the “Billing Information” tab on the
screen. It should show your count on that screen.
2. Each campus has an ‘allocation’ of copies determined by Xerox. The business
office will monitor monthly the amount of copies made over that allocated
amount.
3. A journal entry will be done each month by the business office to reflect the
amount of the overage, and an annual ‘settle-up’ will occur at the end of the fiscal
year.
38
PURCHASING PAPER FROM THE ROISD WAREHOUSE
Step 1:
Enter a Requisition to ROISD Warehouse.
Step 2:
Be sure to indicate in the project/grant field “paper”.
Step 3:
Enter the quantity of cases you will need.
Step 3:
Enter the price of $25.69 per case. (Price subject to change.)
Step 4:
Wait for approval from the business office. The normal approval process
will take place.
Step 5:
Submit a work order request to Grounds for delivery, please attach a copy
of the purchase order that is saved on your I:drive folder.
Step 6:
Once your delivery has occurred, please do not forget to receive the items
in Skyward.
39
40
Red Oak Independent School District
Purchasing Department
Vendor Enrollment Application
For (Description of goods/services to be provided)
Company Name:
Contact Person:
Email Address:
Mailing Address:
Street Address (If different from mailing):
City: _____________________________ State: ________________ Zip:
Fax Number: _____________________________ Phone Number:
Please list inter-local agreements and cooperative memberships (if any) in which your company
participates:
_________________________________________________________________________________
_________________________________________________________________________________
Please return completed form along with the company’s W-9 and Conflict of Interest Questionnaire to:
Byron L. Bryant
Red Oak ISD
P.O. Box 9000
Red Oak, TX 75154
[email protected]
Fax: 972-617-4326
41
42
43
RED OAK ISD
DONATION FORM
CAMPUS/DEPARTMENT NAME:
PURPOSE OF DONATION:
DATE OF DONATION:
NAME OF DONOR:
MAILING ADDRESS OF DONOR:
AMOUNT OF DONATION: ________________________
CHECK
CASH
YES
NO
- OR –
DESCRIPTION OF ITEM:
CONFIRMATION LETTER REQUESTED:
FOR CAMPUS/DEPARTMENT USE ONLY
FUNDS RECEIVED BY:
ACCOUNT FUNDS DEPOSITED TO:
DATE OF DEPOSIT:
Scan & e-mail to Byron Bryant – [email protected]
44
45
Fundraising Application and Financial Recap Application
School Year: ________________
School: ____________________ Club: ___________________
Acct #:
Beginning Sale Date: ____________________ Ending Sale Date: ______
Description of product(s): ______
Who will do the selling? ______________________ Where: _______________________________
Will door-to-door solicitation be involved? ______
Vendor Name: ______________________________ Phone:
Vendor Address: ___________________________
___________________________
Expected Net Income: $ _______________________
I am familiar with the School and District policies regarding the sale of merchandise at school and in the
community. I accept responsibility for the cash collections and Sales Tax collection involved. I
understand that this form must be approved by the Superintendent prior to the start of the fundraiser.
__________________________________
_________________________________________
(Signature of Sponsor)
(Signature of Principal)
APPROVED BY: __________________
Superintendent
DATE:
Financial Recap (Approved original must accompany deposit to campus secretary after fundraiser who
will forward a copy to the Business Office. Deposits may be made only by the Campus Secretary).
Total Sales
$
All monies must be deposited. No cash expenditures, refunds or reimbursements may be made from
the sales. All expenses, refunds or reimbursements must follow the standard requisition procedure.
Status of any remaining inventory:
_______________________________
(Signature of Sponsor)
Date
Original to Sponsor
__________________________________
(Signature of Principal)
Date
Copies to Superintendent, Principal, and Business Office
46
PAYROLL CALENDARS
Semi-Monthly Payroll Schedule
Pay Date
August 8, 2014
August 27, 2014
September 10, 2014
September 25, 2014
October 10, 2014
October 27, 2014
November 10, 2014
November 20, 2014
December 10, 2014
December 18, 2014
January 9, 2015
January 20, 2015
February 6, 2015
February 20, 2015
March 6, 2015
March 27, 2015
April 10, 2015
April 27, 2015
May 8, 2015
May 27, 2015
June 10, 2015
June 25, 2015
July 9, 2015
July 27, 2015
Time Sheet Due
August, 4, 2014
August 18, 2014
September 3, 2014
September 17, 2014
October 1, 2014
October 20, 2014
November 3, 2014
November 17, 2014
December 2, 2014
December 15, 2014
January 6, 2015
January 13, 2015
January 27, 2015
February 10, 2015
March 2, 2015
March 23, 2015
April 6, 2015
April 21, 2015
May 4, 2015
May 18, 2015
June 2, 2015
June 15, 2015
July 1, 2015
July 20, 2015
47
Monthly Payroll Schedule
Pay Date
August 27, 2014
September 25, 2014
October 27, 2014
November 20, 2014
December 18, 2014
January 20, 2015
February 20, 2015
March 27, 2015
April 27, 2015
May 27, 2015
June 25, 2015
July 27, 2015
Time Sheet Due
August 18, 2014
September 17, 2014
October 20, 2014
November 17, 2014
December 15, 2014
January 13, 2015
February 10, 2015
March 23, 2015
April 21, 2015
May 18, 2015
June 15, 2015
July 20, 2015
Substitute Payroll Schedule
Pay Period
August 26-29, 2014
September 2-30, 2014
October 1-31, 2014
November 3-21, 2014
December 1-19, 2014
January 6-30, 2015
February 2-27, 2015
March 2-31, 2015
April 1-30, 2015
May 1- June 5, 2015
Pay Date
September 5, 2014
October 10, 2014
November 7, 2014
December 5, 2014
January 9, 2015
February 6, 2015
March 6, 2015
April 10, 2015
May 8, 2015
June 12, 2015
48
CONTACTS
VICKIE BENBOW
Chief Financial Officer
Extension 4005
[email protected]
BYRON BRYANT
Director of Finance
Extension 4031
[email protected]
TAMMY WARDLAW
Coordinator of Finance
Extension 4163
[email protected]
VICKI DENNIS
Payroll Manager
Extension 4161
[email protected]
JERRONA CAMPBELL
Payroll Assistant
Extension 4036
[email protected]
LESLIE GRUBBS
Accounts Payable Manager
Extension 4162
[email protected]
KAREN DILLON
Accounts Payable
Extension 4165
[email protected]
CATHY SMITH
Administrative Assistant
Extension 4164
[email protected]
49