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1001A.c ACCOUNTING & PROCEDURES |
Adopted: October 14, 2014 Revised: 1001A.c STEWARTVILLE PUBLIC SCHOOLS ACCOUNTING POLICIES & PROCEDURES ACTIVITY ACCOUNTS A central accounting system for the school activity accounts is maintained by the business services department in the district office. Advisors of the various school organizations should acquaint themselves with this system. All revenue should be deposited using a student activity deposit ticket. Purchase orders should be completed for all supply orders. Student Activity purchase orders are the 4 part Purchase Order forms that can be obtained from any of the school offices. For all other disbursements, a Check Request Form must be submitted to the district office 3 days in advance. If the check is being ma100de payable to the activity advisor, building principal approval is required before submitting to the business services department. No cash payments are to be made from organizational receipts. Once per month, advisors will receive an Activity Statement which contains their current balance and any transactions that occurred during the month. Advisors should compare these statements with their records to ensure accuracy. BUDGET The Stewartville School District operates on a budget plan. This is necessary because the amount of money used for operation each year is determined by the tax rate last year and by state aide formulas established by the legislature. State law prohibits school districts to go into debt. A budget is a guide for spending money. All budget items must be approved by the building principal and by the superintendent and/or director of business services. All employees are encouraged to plan their needs in advance so that most or all material used in the classroom may be ordered on annual requisition. It is helpful to begin a list in September of materials needed for the coming year. CLAIMS FOR REIMBURSEMENT Staff members will submit their own claims for reimbursement for travel and other reimbursable expenses. Forms are available at the principal’s office and must be coded and signed by the principal before submitting to the district office. To submit a claim for travel expenses, please use the Personal Travel Expense Claim Form. School vehicles should be used for travel whenever possible. If a school vehicle is available, mileage reimbursement will be one-half of the mileage submitted. Receipts must be attached for all meals, lodging and any other expenses other than mileage. The School Board voted to maintain the meal limits as follows: Breakfast $ 6.00 Lunch $ 9.00 Dinner $14.00 Any meals turned in for reimbursement that exceed these limits, will be reduced. The above meal limits do not apply to state and national conventions. All other claims for reimbursement should be made using the Expense Claim/Check Request Form. Where compensation is claimed for services rendered, the services should be described, hourly rates should be specified, and the time and place of performance shall be stated. Receipts must be attached for any purchases made over $1.00. Sales tax cannot be reimbursed by the district. Reimbursement checks for travel expenses and supplies are written on the 15th of each month. Claims for reimbursement need to be received by the district office by the 10th to receive payment on the 15th. Claims received after these dates will be processed the following month. Claims for services rendered will be reimbursed through payroll and will be combined with your regular semi-monthly paycheck. COPY MACHINES The School District has three high volume copying machines to make the job of reproduction of materials easier for all staff. The machines are located in the administrative hallways at the middle/high school building and staff members from all four schools should make use of these machines. The copy machines will be run by authorized personnel only. Staff wishing materials reproduced should send the master with the printing order form through the interschool mail. Employees who need personal copies made will pay 5¢ per page or 8¢ for a two-sided copy. Payment is to be made when the copies are received. PURCHASING OF SUPPLIES AND EQUIPMENT Purchase orders are required for all purchases made. Below is the procedure that should be followed when placing orders. Any material not ordered in this manner will become the responsibility of the person who orders the delivery. For all special education purchases, the District adheres to and follows the procedures prescribed by EDGAR 34 CFR 80.36. 1. Preliminary Purchase Orders: Employees should complete a preliminary purchase order which details all items to be purchased. This should be submitted to the building principal for approval. After approval, the building secretary will type the purchase order and forward it to the Business Services Director for final approval. After final approval, the order can be placed by mailing or faxing the purchase order to the company. Purchase orders will be so written so that shipment is made to the respective schools and billing is made to the superintendent’s office. Orders by telephone are not allowed unless there is an approved purchase order before the order is called in. Be sure to give the vendor the purchase order number when the order is placed. Indicate on the P.O. that the order was phoned in, so as not to duplicate the order. 2. Packing slips: Once an item comes, it is not to be taken from the office area until the office staff has had an opportunity to check the packing slip to see that all items ordered have been received. Occasionally, packages may be delivered directly to the department where it is ordered from. Check for packing slips, and return them to the principal’s office.
The following procedure should be followed for any employee that is going to attend a workshop/seminar/conference using staff development funds.
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