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MERCEDES INDEPENDENT
SCHOOL DISTRICT
STUDENT ACTIVITY FUND MANUAL
FISCAL YEAR 2013-2015
Adopted: 05/13/08
Revised: 04/24/14
Page 1
MERCEDES INDEPENDENT SCHOOL DISTRICT
STUDENT ACTIVITY FUND MANUAL
INTRODUCTION
This manual is designed to provide a set of standardized accounting guidelines
and procedures for the administration of the Mercedes Independent School
District Student Activity Funds.
Principals, financial secretaries and clerks, sponsors and other personnel involved
in the handling of Student Activity Funds are responsible for following the
guidelines and procedures prescribed in this manual.
The Texas Education Agency Financial Accountability System Resource Guide
served as the source for the guidelines outlined in this manual.
This manual supersedes all prior publications regulating the administration of
Student Activity Funds.
Adopted: 05/13/08
Revised: 04/24/14
Page 2
TABLE OF CONTENTS
SECTION
1
General Information
2
Basic Records
3
Banking Practices and Procedures
4
Issuing Receipts
5
Deposit of Funds
6
Returned Checks and Redeposits
7
Disbursements
8
Donations
9
Purchasing Policies and Procedures
10
Vending Machines
11
State, Local Sales and Federal Excise Taxes
12
Fund Raising Activities
13
Transfer of Funds between Activity Accounts
APPENDIX
A
MISD District Policies
B
Student Activity Fund Forms
Adopted: 05/13/08
Revised: 04/24/14
Page 3
SECTION 1 GENERAL INFORMATION
1.1 PURPOSE OF ACTIVITY FUNDS
The Student Activity Fund is designed to account for funds held by a school in a
trustee capacity or as an agent for students, club organizations of the campus,
teachers and the general administration of the school. These funds are used to
promote the general welfare of each school and the educational development and
morale of all students. The accounting function for the Student Activity Fund is
delegated to each campus and must comply with the guidelines and procedures
required by this manual.
Funds acquired by student bodies, teachers, or groups of students from sources
listed below are considered Student Activity Funds.
1.
2.
3.
4.
Concession sales at activities or events.
Ticket sales for entertainment such as plays, fairs, carnivals or shows
Student publication sales
Funds raised from dues or profits from activities of clubs or groups
within the student body.
5. Contributions designated for specific purposes on the campus.
1.2 RESPONSIBILITY FOR ACTIVITY FUNDS
The school principal is ultimately responsible for the proper collection,
disbursement and control of all activity fund monies. This responsibility includes:
1. Providing for the safekeeping of monies.
2. Proper accounting and administration of fund transactions.
3. Expenditure of funds in compliance with applicable state laws, and local
board policy administrative guidelines.
4. Adequate training and supervision of all personnel designated by the principal
to administer activity funds
As per the TEA Resource Guide, the principal is not responsible for funds
collected, disbursed and controlled by parent or booster organizations. These
parent and booster organizations funds are not to be accounted for in the school’s
activity fund.
Student organization sponsors are responsible to see that students participate in
decisions about how funds they raise are spent. This can be documented in
minutes of the organization. “Funds collected by student groups shall be used
only for purposes authorized by the organization or upon approval of the
sponsor. All funds raised by student organizations must be expended for the
benefit of the students.” (CFD Local- Accounting Activity Funds Management)
Adopted: 05/13/08
Revised: 04/24/14
Page 4
1.3 AUDIT OF ACTIVITY FUNDS
Activity Funds may be audited periodically by the District's Accounting
Department. In addition, an audit can be performed whenever there is a change in
principal or secretary. The principal/superintendent/accounting department may
request in writing a special audit if a situation or event warrants it. Additionally,
activity funds are subject to audits by the external auditor on a test basis.
1.4 RETENTION OF RECORDS
All records should be kept current and in good order for a period of five years and
available for audit any time.
1.5 SAFEGUARDING ACTIVITY FUNDS
Student Activity Funds should be kept in a secure location
at all times. When daily deposits are not possible, cash receipts
MUST be kept in a secure location and access should be
limited. Blank check stock must also be under lock and key.
If cash on hand is in excess of $100 a deposit MUST be
made at the end of the day.
SECTION 2 BASIC RECORDS
All records must be completed in ink. A copy of all records submitted to accounting
must be retained for audit purposes.
2.1 ACTIVITY FUND CASH RECEIPTS
Student Activity Fund cash receipts are the means of accurately recording cash
received and provides support for each bank deposit. Pre-numbered cash receipt
books are to be used to document the receipt of cash, checks, etc.
2.2 DEPOSIT RECORD
With each submittal of monies, a sponsor must properly complete a Tabulation of
Monies Form. The person receiving the funds should count the funds in the
presence of the depositor in order to verify the total received. The sponsor must
keep a copy of the receipt as proof that funds were submitted for deposit. A copy
of each deposit record completed or voided will be maintained in sequential order
and must be reconciled to a bank deposit slip to ensure that all funds are deposited
in the bank.
Adopted: 05/13/08
Revised: 04/24/14
Page 5
2.3 BANK DEPOSIT SLIPS
Deposit slips, once validated by the bank, serve as a record for the specific date
that receipts were credited for the bank account. Deposit slips are obtained from
the bank as needed and must be printed with the School's Activity Fund account
name. Bank deposits should be centralized and only one individual should be
making deposits to the bank. Deposits should be identified with the club name so
that proper credit can be given to the club depositing the funds.
2.4 VOUCHER REQUEST FORM
A voucher request form must be completed with the proper authorized signatures
before a check is issued. The sponsor must sign the request as evidence of the
student group’s approval for any student activity check request. Approval from
the immediate supervisor or designee shall be obtained prior to a
disbursement being made to the principal. (CFD Local – Accounting Activity
Funds Management). Reimbursements made to principals must be approved by
the Chief Financial Officer.
2.5 PRE-NUMBERED CHECKS
Pre-numbered checks are used to disburse all funds from the Activity Fund
checking account. These checks are obtained directly from the bank as needed (no
more than two-year supply at a time). Checks must be printed with the school
Activity Fund name. When ordering additional checks, new check numbers
should begin with the number succeeding the last check number in the old
checkbook.
2.6 MONTHLY BANK STATEMENTS
The bank statement is the official bank record reflecting all transactions affecting
the cash balance on deposit during the preceding month. When properly
reconciled, the statement serves as official support for the cash balance indicated
in the Activity Fund records. A bank statement should be received and reconciled
for all accounts and submitted to the Business Office by the 20th of the month.
2.7 FUND RAISING APPLICATION AND FINANCIAL RECAP FORM
To request permission to conduct a fundraiser a sponsor must complete the
application portion of this form and submit it to the principal for approval. Upon
completing the fund raising activity, the financial recap form must be completed
by the sponsor.
Adopted: 05/13/08
Revised: 04/24/14
Page 6
SECTION 3 BANKING PRACTICES AND PROCEDURES
3.1 BANK ACCOUNTS
Each school shall have only one bank checking account which shall be entitled
"(Name of School) Activity Fund." This account title must be imprinted on all
Activity Fund checks and deposit slips. Only activity fund transactions may be
directed through the Activity Fund bank account. Transactions controlled by
outside organizations such as the PTA or booster clubs, must be handled through
these groups' own bank account.
Each campus is responsible for managing the cash balance of the Student Activity
Account. Under no circumstances shall a principal allow checks to be disbursed if
sufficient funds are not available.
3.2 CHECK SIGNATURE
Each bank account must have two authorized check signers, one of which must
be the principal and the other an administrator assigned by the principal other than
the bookkeeper/secretary. (CFD Local – Accounting Activity Funds
Management)
Under no circumstances shall checks be pre-signed. No signatures shall be
affixed until the check has been filled out in its entirety.
3.3 BANK RECONCILIATION
One of the most important aspects of the secretary’s job is the prompt
reconciliation of the Activity Fund bank account. It is the principal's
responsibility to see that the financial secretary has adequate time to complete the
bank reconciliation on time each month. Bank reconciliations are to be submitted
to the Business Office on a monthly basis.
Upon receipt, the bank statement is reconciled to the checkbook. Principal’s
original signature must be on the bank reconciliation when turned into the
Accounting Department acknowledging confirmation of balances and
activity.
Bank reconciliations shall be completed by someone other than cash receipts clerk
or individual assigned to handle cash receipts and disbursements. This allows for
separation of duties and internal control. When separation of duties is not
possible, the principal is responsible for supervising these duties and must sign
receipts and verify deposits.
Since the principal is held ultimately responsible for the activity funds, it is
recommended that the principal review the bank statement for unusual items.
Adopted: 05/13/08
Revised: 04/24/14
Page 7
3.4 BANK ACCOUNTS
Business conducted with the bank shall not be in violation of any board policies,
rules or regulations. Each school should have only one bank checking account.
A school’s combined total of cash and investments at any one financial institution
should not exceed $100,000 without adequate securities pledged to the school
district for proper collateralization.
Schools should not borrow funds or enter into deferred payment contract from any
and all sources without the written consent of the Central Administration Office.
SECTION 4 ISSUING RECEIPTS
4.1 GENERAL RECEIPTING PROCEDURES
All cash and check collections must be recorded (in duplicate) by the person
receiving the money:
1. Original (white) to person submitting the money.
2. Permanent copy (yellow) retained in the receipt book.
The receipt must contain the following to be considered properly completed
1. Date, activity fund site and amount
2. The individual or firm submitting the money. A receipt may not be issued
to more than one person.
3. An explanation of the purpose for which the money was received
4. The correct Activity Fund account code
5. The signature of the person receiving the money. The signature must be
manual; signature stamps are forbidden.
An actual cash count should be made by the person signing the receipt in the
presence of the person turning in the money. The total cash and checks should be
shown separately on the cash receipt. The person turning in money should never
leave without having been present to verify the deposit.
Post dated checks cannot be accepted from any source.
Under no circumstances shall a cash receipt be altered. If an error occurs, VOID the
original receipt and all duplicates and issue a new receipt. The original of the voided
receipt must be attached to the copies and retained for audit purposes. Receipts are
not to be pre-signed or pre-dated.
Adopted: 05/13/08
Revised: 04/24/14
Page 8
4.2 RECEIPT OF MONEY BY SPONSORS
Money may be collected by an authorized individual other than the cash receipt
clerk (teachers, librarian, clerks, etc., but only as approved by the principal) for
such items as books, student fees, fund raising activities, etc. In such instances,
the individual collecting the monies must account for the monies collected as
follows:
Tabulation of Monies Form must be completed with all information provided.
In some cases, the authorized individual may issue cash sub-receipts to
payers for monies collected. A copy should be stapled to a Tabulation of
Monies form with only the summary and total information completed.
Collections shall be submitted to the secretary or designee daily. Monies
should not be kept over night.
The original completed Tabulation of Monies Form and the attached copy of
sub-receipts, if used, shall be sent with monies collected to the
secretary/designee who will count the funds in the presence of the depositor
and prepare cash receipt once the deposit total is verified.
The secretary should keep on file for 5 years for audit purposes the original
Tabulation of Monies form with attached sub-receipts, if applicable.
Individual sponsors/collectors should also keep verified copies of the
Tabulation of Monies collected for 5 years for audit purposes.
SECTION 5 DEPOSIT OF FUNDS
5.1 GENERAL OPERATING PROCEDURES
Deposits must be made whenever cash collections have been made. Deposits
should always be made when collecting fundraising money, especially after a
large fundraising event such as festivals.
All checks held for deposit shall be endorsed as follows:
For Deposit Only
(Name of School) Activity Fund
Account Number
All checks are to be endorsed at the time they are received or accepted.
Adopted: 05/13/08
Revised: 04/24/14
Page 9
All cash receipts supporting cash deposits shall be deposited in numerical
sequence. Deposit slips should include receipt numbers to allow for an audit trail.
Redeposits (of returned checks) must be deposited separate from other funds
collected.
All monies on hand at the end of the school year, including petty cash, should be
deposited prior to closing the books for the year.
5.2 PROCEDURES FOR PREPARATION OF BANK DEPOSITS
A bank deposit slip shall be prepared in duplicate and shall include the following:
1. The date and amount of the deposit
2. The cash receipt number(s) issued that make up the deposit.
3. A listing of each check in the deposit.
The original white copy of the deposit slip is retained by the bank. The yellow
copy is retained and the deposit slip received from the bank should be attached.
The sum of the amounts of the supporting cash receipts must agree with the
amount of the deposit slip.
Under no circumstance should money be taken home for safekeeping.
5.3 CASHING OF CHECKS
The practice of cashing personal and/or payroll checks is PROHIBITED.
5.4 CASH USED FOR PURCHASES
Cash received MUST NOT be used for purchases, check cashing, loans,
advances, reimbursements, or for any other purpose and must not be co-mingled
with other money.
SECTION 6 RETURNED CHECKS AND REDEPOSITS
6.1 RETURNED CHECKS
Occasionally, a check which had been previously deposited is returned by the bank
for a variety of reasons. A check may be returned for improper signature, insufficient
funds, or account closed. When a check is returned by the bank, the following
procedures shall be followed:
1.
The secretary shall immediately notify the maker of the returned check and
request that it be redeemed with cash.
Adopted: 05/13/08
Revised: 04/24/14
Page 10
2. If the maker of the returned check requests that it be redeposited, such action
shall be taken. A check may be redeposited only once; after such time only
cash may be accepted.
3. Under NO circumstances should the returned check be surrendered to the
maker except in return for cash.
4. No checks shall be accepted from a party who has not redeemed a previously
returned check.
5. Retain all bank memorandums in the school files.
6.2 REDEPOSITS
When a returned check is redeemed by the maker, the resulting deposit is known as a
redeposit." Procedures to be followed are:
Prepare a separate deposit disclosing:
1. Date and amount of redeposits
2. Name of the maker of the returned check.
3. The previous cash receipt number or the activity account where the check was
originally deposited.
DO NOT issue a cash receipt since such action would constitute duplication.
If a person redeems a returned check with cash, give him/her the returned check
as his receipt. (Keep photocopy for records.)
6.3 UNCOLLECTED CHECKS
The Accounting Department will receive the correspondence for the returned check
and will initiate contact; however, if a campus receives the correspondence the
following is the procedure to follow.
The following procedures are for checks deposited once or twice in the School's
Activity Fund Account and returned by the bank marked non-sufficient funds or
account closed.
Send a letter to the maker of the check requesting payment in cash or by cashier's
check within a ten (10) day period. The letter should be sent to the last known
mailing address of the maker and should contain the check number, date and
amount of check. DO NOT SEND ORIGINAL CHECK! The letter should
stipulate the check has been redeposited and returned again and unless payment is
received within ten (10) days, the check will be turned over to the District
Attorney's Office for the filing of criminal charges.
If this second attempt fails, send copies of your notes and letters along with the
check to the Accounting Department for issuance of final notice.
Adopted: 05/13/08
Revised: 04/24/14
Page 11
If a collection is made at the Accounting Department, the deposit and credit will
be given to the appropriate activity fund.
SECTION 7 DISBURSEMENTS
7.1 GENERAL POLICIES
All expenditures shall be paid by check from the Activity Fund checking account.
Income received from a specific group (student and faculty) should be expended for
that group. The principal shall ensure that expenditures from these accounts are
written for the intended purpose of the group and should not divert for other uses.
No expenditure of funds shall be approved by the principal unless sufficient funds are
available in the appropriate activity account. Thus, no check shall be drawn on any
account with a negative balance unless sufficient funds are available in the
appropriate fund account, or unless funds are anticipated at a later date in the
appropriate activity fund account.
The principal shall be authorized to expend funds from the campus administrative
fund for activities of students, faculty, staff or campus.
All contracts, installment contracts, lease agreements and letters of agreement must
be singed and approved by the school principal. This requirement includes
commitment and obligations to disc jockeys, bands, fund raising companies,
reservations at hotels for party rooms, ballrooms and restaurants. No contract or
agreement may extend over one year from the date of the contract or agreement
without a specific authorization in writing by the Chief Financial Officer.
7.2 VOUCHER REQUEST FORM
A completed Voucher Request Form shall be the authority for the issuance of an
Activity Fund check. It must be properly completed prior to issuance of a check.
A completed Request for Check form shall include:
1.
2.
3.
4.
5.
6.
7.
8.
The payee
Date and amount
Club requesting the disbursement
Signature of person requesting check (sponsor)
A brief description of the reason/purpose of disbursement
Activity account number to be charged/ club account number
Approved signature of the principal
Check number (when approved)
Adopted: 05/13/08
Revised: 04/24/14
Page 12
Voucher Request Form must be in duplicate. One copy is retained with the campus
records and the other copy is submitted to the Business Office with the bank
reconciliation.
The Voucher Request Form shall be attached to the supporting documentation and
kept on file for audit purposes. Proper supporting documentation shall include
1.
2.
3.
4.
5.
Vendors' original invoices. Periodic statements are not adequate supporting
documentation.
Sales slip or cash register tapes from teachers or other employees who request
reimbursement for items purchased from their own funds. Taxes however will
not be reimbursed. Credit card statements and customer copy of charge slips
are not adequate supporting documentation.
Other supporting documentation may include letters, announcements and
renewal notices when invoices are not provided by the vendor.
All invoices MUST be checked to ascertain that sales tax has or has not been
charged, most purchases made by schools are tax exempt.
Credit card statements, customer copy of charge slips and copies of personal
checks are not adequate supporting documentation.
Texas Sales Tax Exemption Certificate/ Hotel Occupancy Tax Exempt Certificate are
available in the appendix of this manual and must be used to avoid paying taxes.
7.3 ISSUANCE OF CHECKS
No expenditure of funds shall be approved by the principal unless sufficient funds are
available in the appropriate activity account. Thus, no check shall be drawn on any
account with a negative balance.
All payments shall be made by pre-numbered Activity Fund checks.
All Activity Fund checks must be manually signed by the two authorized check
signers.
Payments must always be made to a specific person, company or organization.
Checks shall NEVER be made payable to "cash."
Under no circumstances shall checks be pre-signed by an authorized check signer.
All checks must be typewritten or completed in ink
"VOID" checks shall have the signature area cutoff and stapled to the appropriate
check stub
If a check is issued to a vendor and the purchases are less than the amount of the
check, any funds unused must be returned with the invoice. The individual returning
Adopted: 05/13/08
Revised: 04/24/14
Page 13
the funds must ensure he/she is given a receipt for the funds returned. Receipt must
specify the check number and amount issued; the amount of the invoice/receipt and
the difference must match the amount returned.
7.4 ADVANCE PAYMENTS
Advance payment may sometimes be requested for necessary expenses to be incurred
by clubs or other student groups engaged in out-of-town travel. Advance payments
are not allowed for district employees traveling without students.
The Voucher Request shall indicate that the check is for a travel advance. Upon
completion of the activity, the sponsor shall return any unused funds to the secretary
for issuance of a receipt. All supporting documentation and the receipt for unused
funds shall be attached to the original Voucher Request Form.
The settlement of all advances shall be completed no later than fifteen (15) days after
the completion of the activity for which the advance was made, except in cases
deemed necessary by the principal. In all cases settlement should be attained prior to
the end of the school year.
7.5 SUPPLEMENTAL PAYMENTS TO EMPLOYEES FOR SERVICES
The principal may occasionally compensate District employees for additional services
performed. Such auxiliary services are those discharged by the employee in addition
to his/her normal, specified duties and will usually be performed outside of regular
work hours. Such payments should not be made directly to the employee. The correct
procedures are as follows:
A. Complete a Request for Extra Pay
B. Issue an activity fund check payable to Mercedes Independent School District in
the amount of the supplemental payment.
C. Include the check and Extra Pay Request with the next payroll transmittal
D. Payment will be made to the employee on their next regular paycheck.
E. Make sure wages paid comply with minimum wage laws and overtime pay.
Monthly Time Card must be used to document time for services rendered.
7.6 PAYMENTS TO NON-EMPLOYEES FOR CONTRACTED SERVICES
A. Payments for services performed by individuals not employed by the District may
NOT be made directly from the Activity Fund. These must be paid through the
Business Office in order to comply with IRS Form 1099 MISC reporting
requirements.
B. For employment of non-district personnel as a consultant/instructor the Contract
for Consultant Services Form should be completed prior to the services being
rendered. The form should be attached to the Request for Check form.
Adopted: 05/13/08
Revised: 04/24/14
Page 14
C. Club sponsors must not pay a non-employee using either their personal check or
cash and then seek reimbursement from the activity fund.
D. IRS Form W-9 must be filled out for all contracted services and must be
submitted to the Business Office for verification.
E. Conflict of Interest Form must also be completed and Vendor Maintenance Form
must be sent to the Business Office to enter the vendor into the system.
7.7 MEMBERSHIP FEES
Activity Fund monies may not be used for individual membership dues in an
organization. Membership dues paid through the student activity account must be in the
name of Mercedes ISD or the Campus.
7.8 PROFESSIONAL CONFERENCE EXPENSES
Advance payments are not allowed for district employees not traveling with students. All
travel reimbursement must be processed by the Business Office. Campus checks can not
be used for travel reimbursement to employees.
7.9 LOANS BETWEEN ORGANIZATIONS
Transfers as loans between activity funds are prohibited.
If an organization does not have funds available in their
club account, expenditures must not be incurred.
SECTION 8 DONATIONS
8.1 DONATIONS
Donated capital assets must be submitted to the Board of Trustees for approval
by completion of a Request for Acceptance of Gift Form and forwarded to the
Superintendent.
Donated capital assets must be added to the campus inventory.
Adopted: 05/13/08
Revised: 04/24/14
Page 15
SECTION 9 PURCHASING POLICIES AND PROCEDURES
9.1 PURCHASES FROM ACTIVITY FUNDS
All purchasing policies and procedures must be followed when making purchases.
When in doubt, contact the Purchasing Department for guidance in complying
with purchasing policies.
The school principal is fully responsible for all purchases and commitments
requiring the present or future disbursement of Activity Fund monies. Teachers
must have a commitment from the school principal before making any purchase in
the name of the school.
No purchases shall be made unless sufficient funds are available in the proper
Activity Fund Account.
All purchasing guidelines and procedures must be adhered to.
a. Awarded vendors only.
b. Prior approval is needed on PO prior to ordering goods or services.
c. Purchases are to be used for student use only. Office supplies, teacher
supplies, technology supplies, uniforms, etc. must be purchased from a budget
account.
9.2 COMPETITIVE BIDDING REQUIREMENTS
Activity fund purchases should comply with the district’s purchasing procedures
and relevant statutes. Purchases which exceed $25,000 must comply with the Texas
Education Code, Section 44.031.
The guidelines presented below serve as an introduction to making purchases
through the Activity Fund. The Purchasing Manual must be consulted, and those
policies and procedures followed when applicable to the purchase(s) being
contemplated.
Upon request the Mercedes ISD Purchasing Department will assist in quotes, bids and
contracting processes by:
a. Supplying information on existing contracts.
b. Publishing, receiving and tabulating quotes and bids for review and
recommendation.
c. Reviewing contracts to be signed.
Adopted: 05/13/08
Revised: 04/24/14
Page 16
9.3 FUNDRAISERS
Payment of fundraiser merchandise sold does not require a bid, quote, or contract
number; however, the voucher request must state “FUNDRAISER” boldly on the
face of the voucher.
9.4 WAREHOUSE PURCHASES
Purchases for student sponsored activities may be made from the District Warehouse
using activity funds or other school sponsored organization funds.
Payment must be made in exact cash or check upon delivery. Personal checks cannot
be accepted.
Each requisition must have a principal’s signature. This signature verifies that the
supplies ordered are for student or student organization use only.
SECTION 10 VENDING MACHINES
10.1 GENERAL POLICY
Revenue from vending machines situated in all areas of the school, whether schoolserviced or vendor-serviced, shall be controlled by the school principal and
processed through the Activity Fund. These funds can be used by student and
faculty.
10.2 SERVICED VENDING MACHINES
All transactions involving funds generated by vending machines shall be entered
into the Activity Fund Accounts established for this purpose.
Profits resulting from vending machine sales may be transferred, at the option of the
principal, to accounts related to the supporters/payers from whom the profits were
generated or other accounts for student related purposes. Voucher request must be
completed to document the transfer of funds from one club account to another.
10.3 GENERAL OPERATING PROCEDURES
Commission checks are received at the Business Office and credit is given to
appropriate locations.
Adopted: 05/13/08
Revised: 04/24/14
Page 17
SECTION 11 STATE, LOCAL SALES AND FEDERAL EXCISE
TAXES
11.1 TAXABLE STATUS OF PURCHASES
Ruling No. 95-0 from the State Comptroller, effective October 1, 1969 states:
"The sale, lease or rental of tangible property directly to or for storage, use or other
consumption of tangible personal property directly by an educational organization. .
. . , which property is necessary to its function as such, and paid for by the
organization is exempted from the computation of (state and local sales) taxes."
Provisions under Article 21-023 of the Federal Statutes provide tax exemption to
the School District.
In accordance with these rulings:
A. TAX FREE PURCHASES: All items purchased by a public school, school
district or non-private school for the schools own use qualify for an exemption
from sales tax if the items purchased relate to the educational process. The
school, school district or authorized agent should provide the seller with a Texas
Sales Tax Exemption Certificate. To be valid the certificate must state that the
merchandise being purchased is for the organization's own use in providing
education is being made in the name of the organization, and that payment shall
be made from the organization's own funds.
Purchases for their own use by individuals, even though connected with a
school or school organization, are not exempt from the tax. Examples cheerleaders purchasing their own uniforms, band members purchasing their
own instruments and athletic teams purchasing their own jackets.
B. EXEMPT SCHOOL ITEMS: Public and non-profit private schools and schoolrelated organizations need not collect sales tax on the following:
a.
b.
c.
d.
Fees and admission tickets, including football and drama tickets
Club memberships
Deposits
Sales of food and soft drinks sold during a regular school day, subject
to an agreement with the proper school authorities
e.
Sale of whole cakes or pies
f.
Food and drinks sold at carnivals
Adopted: 05/13/08
Revised: 04/24/14
Page 18
C. EXEMPT FOOD SALES: The sales tax is not collected on meals and food
products, including candy and soft drinks, served in an elementary or
secondary school during the regular school day by a school, student
organization subject to agreement with school authorities.
This exemption from the sales tax applies to guests, employees, or teachers
served in a school cafeteria or teacher's lounge during the regular school day.
The sale of food, including candy and soft drinks, is exempt from the sales tax
when sold by an organization associated with a public or non-profit private
elementary or secondary school (4-H clubs, Future Farmers of America,
Future Homemakers, etc.) if:
1. The sale is part of a fund-raising drive sponsored by the organization; and
2. All net proceeds from the sale go to the organization for its exclusive use.
D. SCHOOL SPONSORED TRIPS: 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 meals. The school must pay for the meals 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.
An exemption may also be claimed by the school from the Hotel Occupancy
Tax if the school contracts and pays for the accommodations and provides the
hotel with a completed Hotel Occupancy Tax Exemption Certificate.
E. TAXABLE SALES
Supplies and Publications
Public and non-profit private schools and school-related organizations
must collect the sales tax on the following:
1. School-purchased supplies sold directly to students including athletic
equipment and physical education uniforms
2. Fees for materials when the end product becomes a possession of the
student.
3. Student publications such as yearbooks and football programs
4. School rings.
5. Books sold to students at book fairs
Adopted: 05/13/08
Revised: 04/24/14
Page 19
Sales by Teachers and Students
1.
Teachers and students MUST COLLECT the sales tax on merchandise
other than food products they sell.
2. If the school assumes responsibility for the activity and/or sales, the school
is responsible for insuring the tax is paid. The school may purchase items
tax free and must collect the tax when the items are sold.
NOTE: The contract with a vendor may specify that the vendor will collect
and remit applicable sales tax to the state (Example: Scholastic Book Fair). In
this case, the school does not have to report these taxable sales on the
quarterly sales tax report.
F. TOLL FREE NUMBERS: The State Comptroller's office maintains a toll-free tax
information number for quick response to any state tax questions you may have. You
can reach the Comptroller's Office from anywhere in Texas by dialing: 1-800-2525555.
11.2 ONE DAY TAX FREE SALES
An exemption for the collection of sales tax for exempt organizations is available if all
the items are sold at a one-day sale or auction. The one day sale or auction exemption
applies only twice a year.
11.3 REMITTANCE OF SALES TAXES
All sales tax collected by the school shall be remitted quarterly unless contractual
agreements with a vendor stipulate that such taxes should be remitted to the
vendor.
SECTION 12 FUND RAISING ACTIVITIES
12.1 DEFINITION OF FUND-RAISING ACTIVITIES
A fund-raising activity may be defined as any activity involving 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.
12.2 FUND-RAISING ACTIVITIES FOR A SCHOOL
All sponsors must receive formal instruction on the contents of the Student Activity Fund
Manual prior to any fund raising activity.
Adopted: 05/13/08
Revised: 04/24/14
Page 20
1. Fund-raising activities are not confined to regular school hours but are
considered an extension of the school program. When fund-raising
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.
2. Each organization is limited to a maximum of three fund-raising activities.
3. To request permission to conduct a fund raising activity, the club sponsor
should complete the application portion of the Fund Raising Application
and Financial Recap. Forms must be submitted to the Principal for
approval at least three weeks prior to the fundraiser.
4. Door to door fund raising by students in activities sponsored by the school
or by a school related organization is prohibited.
5. Those fund-raising activities and student activities which require
solicitation of funds from business or commercial establishments or
residents shall be limited to the attendance area served by the school. No
student shall solicit funds or attempt to sell ads to the public except in his
or her own attendance area. This restriction does not apply to solicitations
made out side of the boundaries of the District.
6. Each organization is limited to a maximum of three fund raising activities
annually. However, one fund raising activity may take place several
times. For example, if a group sells football programs as a fundraiser that
activity counts as one fundraising activity even though they may sell
programs at several football games.
7. Fundraising anticipated profits under $1,000 requires principal’s signature
only. Anticipated profits exceeding $1,000 require Superintendent or
designee’s signature.
8. No raffles are permitted.
12.3 ACCOUNTING FOR FUND-RAISING ACTIVITIES
1. Collections and Disbursements:
a. All collections must be receipted and all payments must be made in
accordance with Section 4 of this manual.
b. All collections and disbursements associated with any fund-raising
activity coordinated by the school or a school-recognized student
group shall be transacted through the Activity Fund.
2. Upon completion of fund raising activities, the Financial Recap Section of
the Fund Raising Application and Financial Recap should be completed by
the sponsor, with white copy to be filed with the activity fund financial
clerk and the yellow copy to be retained by the sponsor
This report should indicate gross collections and list any expenses incurred
relative to the activity merchandise (advertising, sales tax, prizes, etc.).
Disposition of the net proceeds (profits) should also be disclosed if funds
were collected for a specific purpose.
Adopted: 05/13/08
Revised: 04/24/14
Page 21
3. The club sponsor or activity chairman is responsible for keeping accurate
records for all money-raising activities. Such records should include at
minimum:
a. Distribution Lists
b. Daily Collection Reports
c. Tabulation of sales tax collections
d. Original cash receipts received for money turned in to
the secretary
4. At the conclusion of the fund raising activity, all records should be turned
in to the secretary with the original white copy of the completed Fund
Raising Application and Financial Recap form and retained for audit
purposes.
SECTION 13 TRANSFERS OF FUNDS BETWEEN ACTIVITY
ACCOUNTS
13.1 GENERAL POLICIES
Some activity accounts are established for the single purpose of isolating
transactions for a specific activity, collection, solicitation, etc., thereby enabling the
profitability of the activity to be determined; a Picture Account and Candy Sale
Account would be two (2) examples. Net proceeds remaining in such an account
must be transferred to the account approved on a Voucher Request Form. For
example, if pictures were taken to provide funds for new library books, then the net
proceeds (balance in the Picture Account after all remittances to the studio, etc.)
should be transferred to the Library Account on a Voucher Request Form.
Some activity accounts are expected to be revenue producing by the very nature of
the accounts. Receipts almost always exceed possible expenditures and the balance
in such an account will increase indefinitely unless some disposition is made of the
excess revenue; vending machine accounts are an example. As detailed in Section
12.2, vending machine revenue should be transferred, at the option of the principal,
to accounts related to the supporters/payers from which the profits were generated
or other account for student related purposes.
Occasionally a club will compensate another school organization for goods
purchased or services performed. This may occur when a club purchases advertising
in the yearbook, newspaper, etc. A transfer of funds shall be made between
accounts in such instances in lieu of issuing an Activity Fund check.
Likewise, a club may desire to make a voluntary donation or contribution to
partially defray the expenses incurred by another club in directing a certain activity.
In such cases, the contribution shall be effected by an internal transfer of funds.
Adopted: 05/13/08
Revised: 04/24/14
Page 22
Transfers require the approval in writing of the principal and club sponsors or
account custodians when the transfer involves accounts with delegated
responsibilities.
13.2 DOCUMENTATION OF TRANSFERS
Each transfer shall be initiated by preparation of a Voucher Request Form disclosing
both the amount of and the reason for the transfer. In the section where the check
number is entered, the word “TRANSFER” must be entered to document the
transfer.
When all required approvals have been obtained the necessary journal entries may be
posted.
All copies of the Voucher Request Forms shall be maintained with the School
Activity Fund Records.
Adopted: 05/13/08
Revised: 04/24/14
Page 23
Appendix A
Mercedes ISD District Policies
CFD(LOCAL)
Activity Funds Management
FJ(LOCAL)
Gifts and Solicitations
FMG (LOCAL)
Student Activities Travel
Purchasing Guidelines
Adopted: 05/13/08
Revised: 04/24/14
Page 24
Mercedes ISD
108907
ACCOUNTING
ACTIVITY FUNDS MANAGEMENT
CFD
(LOCAL)
FIDUCIARY
RESPONSIBILITY
The Superintendent, principal, and sponsor, as applicable, shall be
responsible for the proper administration of District and campus
activity funds and student activity funds in accordance with state
law and local policy, District-approved accounting practices and
procedures, and the TEA Financial Accountability System Resource Guide.
STUDENT ACTIVITY
FUNDS
The Superintendent or designee shall ensure that student activity
accounts are maintained to manage all class funds, organization
funds, and any other funds collected from students for a schoolrelated purpose. The principal or designee shall issue receipts for
all funds prior to their deposit into the appropriate District account
at the District depository.
Student activity funds shall be included in the annual audit of the
District’s fiscal accounts. [See CFC]
USE AND
EXPENDITURE
Funds collected by student groups shall be used only for purposes
authorized by the organization or upon approval of the sponsor.
The principal or designee shall approve all disbursements. All
funds raised by student organizations must be expended for the
benefit of the students.
DISTRICT AND
CAMPUS ACTIVITY
FUNDS
The Superintendent shall establish regulations governing the expenditure of District and campus activity funds generated from
vending machines, rentals, gate receipts, concessions, and other
local sources of revenue over which the District has direct control.
Funds generated from such sources shall be expended for the
benefit of the District or its students and shall be related to the District’s educational purpose.
APPROVAL
CARRYOVER FUNDS
Approval from the immediate supervisor or designee shall be obtained prior to a disbursement being made to any employee, including the principal.
All funds shall be left in the appropriate account and each sponsoring group shall retain the carryover funds for the next fiscal year. If
an organization ceases to function or exist, the unexpended funds
of the organization shall be credited to the appropriate administrative activity account.
DATE ISSUED: 1/10/2013
LDU 2012.03
CFD(LOCAL)-A
ADOPTED:
1 of 1
Mercedes ISD
108907
GIFTS AND SOLICITATIONS
SCHOOL-SPONSORED
FJ
(LOCAL)
Fund-raising activities by student groups and/or for schoolsponsored projects shall be allowed, with prior administration approval and under the supervision of the project sponsor, for students in all grades.
All fund-raising projects shall be subject to the approval of the principal.
Student participation in approved fund-raising activities shall not
interfere with the regular instructional program. [See EC] Funds
raised shall be received, deposited, and disbursed in accordance
with CFD(LOCAL).
FOR OUTSIDE
ORGANIZATIONS
Students representing their school may participate in charitable institution and community drives. Such participation, which shall be
on a strictly voluntary basis and shall not disrupt the regular school
day, shall be open to students in all grades.
BY OUTSIDE
ORGANIZATIONS
No outside organizations, commercial enterprises, or individuals
may solicit contributions from students on District property. Charitable organizations shall be allowed to place collection boxes in the
school buildings, provided no pressure to contribute is exerted on
the students at any time.
LOSS OF CLASS TIME
The collection of monies that takes the time of the students or
teachers during school hours is strictly forbidden, unless the monies collected represent payment for school lunches, monies that
will benefit the school or its students, or other authorized fees.
[See also FP]
The Board shall regularly be informed of approved fund-raising
projects and shall periodically review the effect of such activity on
the student body, the instructional program, and the community.
DATE ISSUED: 1/10/2013
LDU 2012.03
FJ(LOCAL)-X
ADOPTED:
1 of 1
Mercedes ISD
108907
STUDENT ACTIVITIES
TRAVEL
FMG
(LOCAL)
SCHOOL-SPONSORED
TRIPS IN GENERAL
Students who participate in school-sponsored trips shall be required to ride in transportation provided by the school to and from
the event. An exception may be made if the student’s parent or
guardian personally requests that the student be allowed to ride
with the parent or presents a written request to the principal the
day before the scheduled trip that the student be allowed to ride
with an adult designated by the parent. The District shall not be
liable for any injuries that occur to students riding in vehicles that
are not provided by the school.
OVERNIGHT TRIPS
Students may be permitted to take school-sponsored overnight
trips for the following purposes:
OUT-OF-STATE TRIPS
1.
Instructional purposes (field trips and excursions). Approval
for the trip shall be from the Board.
2.
Activities of school-sponsored or -sanctioned clubs or organizations. Approval for the trip shall be from the Board.
3.
UIL or other sanctioned competitions. Approval for the trip
shall be from the Board.
Students may be permitted to take out-of-state school-sponsored
trips for the following purposes:
1.
Instructional purposes (field trips and excursions). Approval
for the trip shall be from the Board.
2.
Activities of school-sponsored or -sanctioned clubs or organizations. Approval for the trip shall be from the Board.
3.
Other sanctioned competitions. Approval for the trip shall be
from the Board.
DATE ISSUED: 1/10/2013
LDU 2012.03
FMG(LOCAL)-X
ADOPTED:
1 of 1
MERCEDES INDEPENDENT SCHOOL DISTRICT
Required Purchasing Guidelines 9/01/13
AMOUNT
QUOTES OR PROPOSALS
RESPONSIBILITY
$1,000.00 or more
multiple item
purchase or a
$500.00 or more
single item purchase
3-Written Quotes are required
Unapproved Vendors
Administrator, Principal,
Supervisor, or Designee
$1,000.00-$24,999.99
per unit cost
3-Written quotes required
Approved Vendors
Administrator, Principal,
Supervisors, or Designee
$.01-$9,999.99
No Quotes Required but are
recommended for best value
Approved Vendors
Administrator, Principal,
Supervisor, or Designee
$10,000.00$24,999.99
Three Written Quotes Required
Approved Vendors
Administrator, Principal,
Supervisors, or Designee,
Purchasing Department
PROCEDURE
1. Unapproved Vendor. Example: All vendors that are not
currently participating in a bid or proposal with Mercedes ISD or
do not belong to a Purchasing Cooperative such as Region 1,
Region 2, Buy Board, Texas Building & Procurement
Commission.
2. Deviation from Board Approved Vendor, Region 1, Region 2,
Buy Board, TBPC is non-negotiable. Exception: Approved
Vendors do not carry an item or items that are being purchased.
3. Must check with Board Approved Vendors , Region 1, Region
2, Buy Board and TBPC. before soliciting quotes from
Unapproved Vendors
4. Multiple requisitions of split amount will not be approved.
1. Apply sequential list of Board Approved Vendors , Region1,
Region 2, Buy Board and TBPC.
2. Deviation from Board Approved Vendors , Region 2, Buy
Board and TBPC is non-negotiable.
3. Written Quote sheet must be entirely filled in before a
purchase will be approved
1. Apply sequential list of Board Approved Vendors, Region 1,
Region 2, Buy Board and TBPC.
2. Deviation from Board Approved Vendor, Region 2, Buy Board
and TBPC is non-negotiable.
1. Apply sequential list of Board Approved Vendors, Region 1,
Region 2, Buy Board and TBPC.
2. Deviation from Board Approved Vendor,Region 1, Region 2,
Buy Board and TBPC is non-negotiable.
3. Three written quotes from Board Approved Vendors, Region
1, Region 2, Buy Board and TBPC must be included with the
copy of the purchase order before it will be approved.
Administrator, Principal,
All Contracted Services $10,000.00 or more must be Approved
$10,000.00 or more
Board Approval
Supervisors, or Designee
by the Board of Trustees
Competitive Sealed Proposals/Bids will be solicited. All
$25,000.00 or more
Purchasing Dept./ Board of
Board Approval
purchases of $25,000.00 or more must be approved by the
Cumulative
Trustees
Board of Trustees
No Sole Source Affidavits will be accepted unless reviewed by
Sole Source Vendors
the Superintendent, Designee, or Purchasing Department,
All efforts should be made to purchase from Board Approved Vendors,Region 1, Region 2, Buy Board and TBPC. before soliciting quotes
with unapproved vendors
Appendix B
Student Activity Fund Forms
Form Title
Tabulation of Monies
Voucher Request
Fund Raising Application and Financial Recap
Request for Acceptance of Gift
Payroll Request for Extra Pay
Monthly Time Card
Quote Tabulation - Single Item Purchase over $500.00
Quote Tabulation - Unapproved Vendor Purchase of $1,000.00
Quote Tabulation – Purchases Between $10,000 and $24, 999.99
Contract for Consultant Services
Texas Sales Tax Exemption Certificate
Hotel Occupancy Tax Exemption Certificate
Vendor Maintenance
Conflict of Interest
W-9 Request for Taxpayer Identification Number and
Certification
Adopted: 05/13/08
Revised: 04/24/14
Page 25
Mercedes Independent School District
Student Activity Fund
Tabulation of Monies Collected From Students
This form shall list contributors and their contributions. It must be filled out and
submitted with monies collected. The sponsor (teacher) must be issued a receipt for the
total amount.
ACTIVITY INVOLVING RECEIPT OF MONEY __________________________________
NAME
AMOUNT
NAME
AMOUNT
Collector’s Signature _______________________
Total Collected $__________
Activity Fund Receipt Number ________________
Date____________________
Mercedes Independent School District
Student Activity Fund
Fund Raising Application and Financial Recap
Account
School _________________________ Club_________________ Number __________________
Fundraising Times:
Hours: ___________________________
Dates: ______________
Description of Product(s): _________________________________________________________
______________________________________________________________________________
Explain fundraising procedure: _____________________________________________________
Explain how fund will be used to benefit student/schools: ________________________________
______________________________________________________________________________
Who will do the selling? _______________________________ Where: ___________________
Will door to door solicitation be involved? ___________________________________________
Vendor Name: ________________________________________Telephone: ________________
Vendor Address: ________________________________________________________________
Expected Net Income: _$____________________
I am familiar with the school and district policies regarding the sale of merchandise at school and
in the community. I accept responsibility of the Sales Tax collection and cash collection
involved.
________________________________
(Signature of Sponsor)
_______________________________
(Approval of Principal)
________________________________
(Superintendent Signature)
FINANCIAL RECAP
Total Sales
___________________
Expenses
___________________
Actual Income ___________________
Status of any remaining inventory: _________________________________________________
________________________________
(Signature of Sponsor)
_______________________________
(Approval of Principal)
Mercedes Independent School District
Student Activity Fund
Request for Acceptance of Gifts
School: ___________________________
Description of Gift:
Club: _______________________
______________________________________________________
______________________________________________________
Donor Information:
Name:
_______________________________________
Address:
_______________________________________
City/State/Zip _______________________________________
Telephone:
_______________________________________
Where and how gift will be used:
__________________________________________
________________________________________________________________________
Estimated Value:
__$_________________
Cost to District:
__$_________________
(Principal is responsible for adding item to fixed asset inventory if applicable.)
Donor Signature:
________________________
Date: ________________
Acceptance Recommended by: ___________________________
Approved by: ___________________________
Approved by Board of Trustees:
________________________
(Date)
Mercedes ISD Quote Sheet
SINGLE ITEM PURCHASES OVER $500.00
Requisition Number__________
DATE: ____________________________
DEPARTMENT: _____________________
PERSON SUBMITTING REQUEST: ___________________________________
PRODUCT / PART DESCRIPTION: BRAND NAME _____________________
QUANTITY________________________________________________________
BUDGET ACCOUNT NUMBER _______________________________________
TOTAL AMOUNT OF REQUISITION $_______________________
COMPANY:________________________________________________________
PHONE NUMBER:__________________________________________________
PERSON CALLED: _________________________________________________
AVAILABILITY AND TERMS:________________________________________
WRITTEN QUOTE RECEIVED : YES_______ NO_______
PRICE : (TO INCLUDE DELIVERY ) _________________________________
COMPANY:________________________________________________________
PHONE NUMBER:__________________________________________________
PERSON CALLED: _________________________________________________
AVAILABILITY AND TERMS:________________________________________
WRITTEN QUOTE RECEIVED : YES_______ NO_______
PRICE : (TO INCLUDE DELIVERY ) _________________________________
COMPANY:________________________________________________________
PHONE NUMBER:__________________________________________________
PERSON CALLED: _________________________________________________
AVAILABILITY AND TERMS:________________________________________
WRITTEN QUOTE RECEIVED : YES_______ NO_______
PRICE : (TO INCLUDE DELIVERY ) ____________________________________________
Revised 4/25/2014
Mercedes ISD Quote Sheet
Unapproved Vendor Purchases of $1,000.00
Requisition Number__________
DATE: ____________________________
DEPARTMENT: _____________________
PERSON SUBMITTING REQUEST: ___________________________________
PRODUCT / PART DESCRIPTION: BRAND NAME _____________________
QUANTITY________________________________________________________
BUDGET ACCOUNT NUMBER _______________________________________
TOTAL AMOUNT OF REQUISITION $_______________________
COMPANY:________________________________________________________
PHONE NUMBER:__________________________________________________
PERSON CALLED: _________________________________________________
AVAILABILITY AND TERMS:________________________________________
WRITTEN QUOTE RECEIVED : YES_______ NO_______
PRICE : (TO INCLUDE DELIVERY ) _________________________________
COMPANY:________________________________________________________
PHONE NUMBER:__________________________________________________
PERSON CALLED: _________________________________________________
AVAILABILITY AND TERMS:________________________________________
WRITTEN QUOTE RECEIVED : YES_______ NO_______
PRICE : (TO INCLUDE DELIVERY ) _________________________________
COMPANY:________________________________________________________
PHONE NUMBER:__________________________________________________
PERSON CALLED: _________________________________________________
AVAILABILITY AND TERMS:________________________________________
WRITTEN QUOTE RECEIVED : YES_______ NO_______
PRICE : (TO INCLUDE DELIVERY ) _________________________________
Revised 4/25/2014
Mercedes ISD Quote Sheet
PURCHASE BETWEEN $10,000.00-$24,999.99
Requisition Number__________
DATE: ____________________________
DEPARTMENT: _____________________
PERSON SUBMITTING REQUEST: ___________________________________
PRODUCT / PART DESCRIPTION: BRAND NAME _____________________
QUANTITY________________________________________________________
BUDGET ACCOUNT NUMBER _______________________________________
TOTAL AMOUNT OF REQUISITION $_______________________
COMPANY:________________________________________________________
PHONE NUMBER:__________________________________________________
PERSON CALLED: _________________________________________________
AVAILABILITY AND TERMS:________________________________________
WRITTEN QUOTE RECEIVED : YES_______ NO_______
PRICE : (TO INCLUDE DELIVERY ) _________________________________
COMPANY:________________________________________________________
PHONE NUMBER:__________________________________________________
PERSON CALLED: _________________________________________________
AVAILABILITY AND TERMS:________________________________________
WRITTEN QUOTE RECEIVED : YES_______ NO_______
PRICE : (TO INCLUDE DELIVERY ) _________________________________
COMPANY:________________________________________________________
PHONE NUMBER:__________________________________________________
PERSON CALLED: _________________________________________________
AVAILABILITY AND TERMS:________________________________________
WRITTEN QUOTE RECEIVED : YES_______ NO_______
PRICE : (TO INCLUDE DELIVERY ) _________________________________
Revised 4/25/2014
MERCEDES INDEPENDENT SCHOOL DISTRICT
CONSULTING AGREEMENT
THIS AGREEMENT is entered on this the
day of
herein called CONTRACTOR and the Mercedes Independent School District, herein called DISTRICT.
by and between
WHEREAS the DISTRICT desires to engage the CONTRACTOR to render certain technical services related to the project called
and in consideration of the mutual convenants contained herein, the
parties hereto agree as follows:
1. Employment of CONTRACTOR:
The DISTRICT agrees to engage the CONTRACTOR and the CONTRACTOR agrees to perform in a manner
satisfactory to the DISTRICT the following services:
2. Date, Time, and Place of Performance: The services are to be performed at the following:
Date:
Time:
Place:
3.
Statement of Service to be rendered:
4.
Special Stipulations:
5.
Have you complied with Senate bill 9 Section 22.0834? Have you or any of your employees ever been convicted of or pled guilty or no contest (nolo contender)
to a felony or offense involving moral turpitude (including, but not limited to, theft, attempted theft, fraud, rape, murder, swindling, and indecency with a minor)?
If yes, please state where, when, and the nature of the offense; indicated whether the charges were dismissed as a condition of probation, suspension, or deferred
adjudication.
6.
Compensation: The DISTRICT agrees to pay the CONTRACTOR a fee of $
additional fees or reimbursable to be applicable. Total amount of the contract $
7.
per
for all work performed. No
.
Termination of Contract: CONTRACTOR shall have completed all work covered by this contract and this contract shall terminate unless extended by mutual
agreement of the District and the CONTRACTOR at the time of final performance is completed as indicated in paragraph 2 herein. This contract may be
terminated by the DISTRICT if for any reason the CONTRACTOR shall fail to fulfill in a timely and proper manner his obligations under this contract, in
which event the DISTRICT may terminate the contract by giving written notice of such termination and the effective date of the termination. In the event of
termination of the contract, the CONTRACTOR shall be entitled to receive just and equitable compensation for any satisfactory work completed to the date of
termination.
The DISTRICT may also terminate this contract at any time without cause by the furnishing of a verbal or written notice from the Superintendent or the Chief
Financial Officer/Administrator. The CONTRACTOR shall be entitled to receive just and equitable compensation for any satisfactory work completed to the
date of termination.
8.
Independent CONTRACTOR and hold Harmless Agreement: CONTRACTOR is an independent CONTRACTOR and shall be solely responsible for
payment of his employees and shall provide, if required, workmen’s compensation and public liability insurance to protect himself from liability for injuries or
damages to his employees and shall further be solely responsible for the withholding and/or payment of any taxes or contributions imposed by any federal, state
or local governmental entity by reason of employment. The CONTRACTOR agrees to hold DISTRICT harmless from any and all liability that DISTRICT
may incur, including without limitation damages of every kind and nature, out of pocket costs and legal expenses, incurred by reason of the CONTRACTOR’S
negligence or breach of this contract.
9.
Entire Agreement: This contract constitutes the entire agreement of the parties hereto and it may not be changed or altered except by written agreement signed
by the parties
to this contract.
IN WITNESS WHEREOF the MERCEDES INDEPENDENT SCHOOL DISTRICT and the CONTRACTOR have executed this agreement effective the date first herein
written.
DISTRICT
CONTRACTOR
Director/Principal
Contractor Signature
Assistant Superintendent
Address
Superintendent
City, State
Telephone Number
Budget No.:
EIN OR Social Security Number
Board Approved:
NOTE: Budget number must be included. Attach two copies of contract to requisition, and forward to appropriate Administrator for approval and payment.
Independent Contractor Certification Form
Introduction: Texas Education Code Chapter 22 requires an independent contractor who provides services to a school
district to obtain criminal history review if the independent contractor will have continuing duties related to the
contracted services and direct student contact. Each independent contractor must certify to the District that the
contractor has complied. Independent contractors with disqualifying criminal histories are prohibited from serving at a
school district. Before work on this contract begins, Independent Contractor shall obtain criminal history record
information through the criminal history clearinghouse as provided by Section 411.0845, Government Code relating to
an employee or applicant who has or will have continuing duties related to the contracted services; and the employee or
applicant has or will have direct contact with students. The Contractor must obtain criminal history record information
before or immediately after employing or securing the services of the employee or applicant that has or will have
continuing duties related to the contracted services if the employee or applicant has or will have direct contact with
students. The Contractor further agrees that he shall assume all expenses associated with the criminal background
check and shall immediately remove any employee or agent who was convicted of a felony, or misdemeanor involving
moral turpitude, as defined by Texas law, from District property or the location where students are present.
The district may not obtain criminal histories for individual independent contractors: The law requires each contractor
to obtain the criminal histories of its covered employees. For more information or to set up an account, a contractor
should contact the Texas Department of Public Safety’s Crime Records Service at 512-424-2474.
Disqualifying criminal history: (1) a conviction or other criminal history information designated by the District; (2) a
felony or misdemeanor offense that would prevent a person from obtaining certification as an educator under Texas
Education Code § 21.060, including an offense listed at 19 Tex. Admin. Code § 249.16; or (3) one of the following
offenses, if at any time of the offense, the victim was under 18 or enrolled in a public school: (a) a felony offense under
Title 5, Texas Penal Code; (b) an offense for which defendant is required to register as a sex offender under Chapter 62,
Texas Code of Criminal Procedure; (c) an equivalent offense under federal law or the laws of another state.
-------------------------------------------------------------------------------------------------------------------------------I certify to the Mercedes Independent School District (“District”) that I have obtained all required criminal history record
information regarding myself through the Texas Department of Public Safety’s Fingerprint-based Applicant
Clearinghouse of Texas (FACT). I further certify to the District that I do not have a disqualifying criminal history. I agree
to notify the District in writing within 3 business days if I am arrested or adjudicated for a disqualifying reason during the
contract term.
I agree to provide the District, upon request, my full name and any other requested information so that the District may
obtain my criminal history record information. I understand that the District may terminate my services at any time if
the District determines, at its sole discretion, that my criminal history is not acceptable.
Noncompliance or misrepresentations regarding this certification may be grounds for contract termination.
___________________________
__________________________
Signature
Date
IMPORTANT
By submitting this form, I am indicating that I am complying with Senate Bill 9, Section 22.0834 Criminal History Record
Information Review of Certain Contract Employees, Texas Education Code.
Mr. Julio Pimentel
Director Of Purchasing
206 W. Sixth Street
P.O. Box 419
Mercedes, TX 78570
Phone (956)514-2011 Fax (956)514-2050
!
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Mercedes Independent School District
VENDOR MAINTENANCE FILE
Approval to Add Vendor to MISD List
Vendor no. assigned
New Vendor
(Check One)
Revision to Vendor File
Name
Remit To Address (If different)
Attention
Address
Address
City
State
City
State
Zip Code
Telephone
-
-
Zip Code
Fax
-
-
Vendor's Identification Number:
[
] Individual's Social Security Number
-
[
] Business/Company's Employer I. D. #
-
Is this business/company/entity incorporated?
Yes
(i.e., 74--1234567)
/ No
(Circle One)
We pay this vendor for the following (Check as many as applicable) :
[
[
[
[
[
[
] Purchase goods (Explain Products)
] Rent products, equipment, etc.
Form 1099: Number 1
] Medical Payments
Form 1099: Number 6
] Personal services (repairs, consultants, other services, etc.)
Form 1099: Number 7
] Employee Reimbursement
] Travel Related (mileage, meals, hotel, taxi, plane fare, conference fees, etc.)
Requested by:
Signature
Date
Business Office Use Only
Date
Approved by
Posted by
1099 VENDOR: YES / NO (Circle One)
IF YES: 1099 BOX NO.
* This form must be filled out by MISD employees - not by vendors.
Revised: 9-13-04
Printed: 9/23/2004, 4:37 PM
ADD A VENDOR
Add New Vendor
FORM
CONFLICT OF INTEREST QUESTIONNAIRE
CIQ
For vendor or other person doing business with local governmental entity
OFFICE USE ONLY
This questionnaire reflects changes made to the law by H.B. 1491, 80th Leg., Regular Session.
This questionnaire is being filed in accordance with Chapter 176, Local Government Code
by a person who has a business relationship as defined by Section 176.001(1-a) with a local
governmental entity and the person meets requirements under Section 176.006(a).
Date Received
By law this questionnaire must be filed with the records administrator of the local governmental
entity not later than the 7th business day after the date the person becomes aware of facts
that require the statement to be filed. See Section 176.006, Local Government Code.
A person commits an offense if the person knowingly violates Section 176.006, Local
Government Code. An offense under this section is a Class C misdemeanor.
1
Name of person who has a business relationship with local governmental entity.
2
Check this box if you are filing an update to a previously filed questionnaire.
(The law requires that you file an updated completed questionnaire with the appropriate filing authority not
later than the 7th business day after the date the originally filed questionnaire becomes incomplete or inaccurate.)
3
Name of local government officer with whom filer has employment or business relationship.
Name of Officer
This section (item 3 including subparts A, B, C & D) must be completed for each officer with whom the filer has an
employment or other business relationship as defined by Section 176.001(1-a), Local Government Code. Attach additional
pages to this Form CIQ as necessary.
A. Is the local government officer named in this section receiving or likely to receive taxable income, other than investment
income, from the filer of the questionnaire?
Yes
No
B. Is the filer of the questionnaire receiving or likely to receive taxable income, other than investment income, from or at the
direction of the local government officer named in this section AND the taxable income is not received from the local
governmental entity?
Yes
No
C. Is the filer of this questionnaire employed by a corporation or other business entity with respect to which the local
government officer serves as an officer or director, or holds an ownership of 10 percent or more?
Yes
No
D. Describe each employment or business relationship with the local government officer named in this section.
4
Signature of person doing business with the governmental entity
Date
Adopted 06/29/2007
W-9
Form
(Rev. November 2005)
Print or type
See Specific Instructions on page 2.
Department of the Treasury
Internal Revenue Service
Request for Taxpayer
Identification Number and Certification
Give form to the
requester. Do not
send to the IRS.
Name (as shown on your income tax return)
Business name, if different from above
Check appropriate box:
Individual/
Sole proprietor
Corporation
Partnership
Other
Exempt from backup
withholding
䊳
Address (number, street, and apt. or suite no.)
Requester’s name and address (optional)
City, state, and ZIP code
List account number(s) here (optional)
Part I
Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. The TIN provided must match the name given on Line 1 to avoid
backup withholding. For individuals, this is your social security number (SSN). However, for a resident
alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is
your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3.
Social security number
Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose
number to enter.
Employer identification number
Part II
–
–
or
–
Certification
Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and
2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal
Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has
notified me that I am no longer subject to backup withholding, and
3. I am a U.S. person (including a U.S. resident alien).
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup
withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply.
For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement
arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must
provide your correct TIN. (See the instructions on page 4.)
Sign
Here
Signature of
U.S. person 䊳
Date 䊳
Purpose of Form
A person who is required to file an information return with the
IRS, must obtain your correct taxpayer identification number
(TIN) to report, for example, income paid to you, real estate
transactions, mortgage interest you paid, acquisition or
abandonment of secured property, cancellation of debt, or
contributions you made to an IRA.
U.S. person. Use Form W-9 only if you are a U.S. person
(including a resident alien), to provide your correct TIN to the
person requesting it (the requester) and, when applicable, to:
1. Certify that the TIN you are giving is correct (or you are
waiting for a number to be issued),
2. Certify that you are not subject to backup withholding, or
3. Claim exemption from backup withholding if you are a
U.S. exempt payee.
In 3 above, if applicable, you are also certifying that as a
U.S. person, your allocable share of any partnership income
from a U.S. trade or business is not subject to the
withholding tax on foreign partners’ share of effectively
connected income.
Note. If a requester gives you a form other than Form W-9 to
request your TIN, you must use the requester’s form if it is
substantially similar to this Form W-9.
For federal tax purposes, you are considered a person if you
are:
● An individual who is a citizen or resident of the United
States,
● A partnership, corporation, company, or association
created or organized in the United States or under the laws
of the United States, or
● Any estate (other than a foreign estate) or trust. See
Regulations sections 301.7701-6(a) and 7(a) for additional
information.
Special rules for partnerships. Partnerships that conduct a
trade or business in the United States are generally required
to pay a withholding tax on any foreign partners’ share of
income from such business. Further, in certain cases where a
Form W-9 has not been received, a partnership is required to
presume that a partner is a foreign person, and pay the
withholding tax. Therefore, if you are a U.S. person that is a
partner in a partnership conducting a trade or business in the
United States, provide Form W-9 to the partnership to
establish your U.S. status and avoid withholding on your
share of partnership income.
The person who gives Form W-9 to the partnership for
purposes of establishing its U.S. status and avoiding
withholding on its allocable share of net income from the
partnership conducting a trade or business in the United
States is in the following cases:
● The U.S. owner of a disregarded entity and not the entity,
Cat. No. 10231X
Form
W-9
(Rev. 11-2005)