Clear Creek Independent School District
HUMBLE ISD
CENTRALIZED
ACTIVITY FUND
MANUAL
Financial Services Division
Table of Contents
Section 1 General Information
← Purpose of Manual
← Definition of Activity Funds
← Major Classes of Activity Funds
← Restrictions to Activity Funds
← Responsibility for Activity Funds
← District Policies
← Basic Records
← Records Retention
← Auditing of Activity Fund Records
Section 2 Receipts
← Issuing Receipts
← Voiding of Receipts
← Safeguarding of Funds
← Lost Textbooks
← Donations
← Vending Machines
← Interest Earnings
Section 3 Deposits
← Deposit Procedures
← Deposit Pick-Ups
← Returned Checks
← Bank Statement Reconciliations
Section 4 Disbursements
← General Policies
← Authorizations
← Issuance of Checks
← Voiding Checks
← Vendor Additions
← Refunds
← Employee Travel
← Student Travel and Field Trips
← Supplemental Payments to Employees for Service
← Payments to Non-Employees for Contracted Services
← Scholarships
← Purchasing
Section 5 Change Funds
← General Policies
← Establishment of a Change Fund
Section 6 Transfer of Funds
← General Policies
Section 7 Fund Raisers
← General Policies
← Receipts
← Disbursements
← Raffles
← Service Learning Fund Raisers
Section 8 Sales Tax Rules and Reporting
← Purchases Made
← Revenues Received
← Non-Taxable vs. Taxable Sales
← Tax Free Days
← Food Sales
← Sales Tax Report
Section 9 Monthly and Yearly Procedures
← Monthly Procedures for Bookkeeper/Office Professional
← Yearly Procedures for Bookkeeper/Office Professional
Appendix Forms
Humble Independent School District
Activity Funds Manual
Section 1
General Information
PURPOSE OF MANUAL
This manual is designed to provide a set of standardized accounting guidelines and procedures for the administration of the Humble Independent School District (HISD) Activity Funds. These procedures are designed to comply with existing federal and state laws, and local board policy.
Principals, Assistant Principals, Bookkeeper / Office Professionals, Activity Sponsors and other personnel involved in the administration and handling of activity funds are responsible for following the guidelines and procedures set forth in this manual.
This manual supersedes all prior publications and communications regulating the administration of activity funds in the Humble Independent School District.
DEFINITION OF ACTIVITY FUNDS
Activity funds are defined as funds accumulated from various school-approved money-raising activities and the receipt of student dues or fees, commissions, investment interest and donations. These funds are to be used to promote the general welfare of the school and the educational development and morale of all students. All funds collected by school district personnel from students are defined as activity funds and must be handled through the activity funds accounts.
Activity funds are also designed to account for funds held by the school in a trustee capacity or as an agent for club organizations of the campus, teachers, and the general administration of the school.
MAJOR CLASSES OF ACTIVITY FUNDS
There are two types of activity funds: student activity funds and campus activity funds.
• Student activity funds are related to a specific club or class (such as the Student Council, Class of 20XX, etc.), and the primary decision-making (revenue generation and expenditure authorization) for these funds rests with the students. The District serves only in a custodial capacity over the student group’s money, safeguarding the assets of the group. These clubs are usually extracurricular in nature, may have a student governing body and provide a source of funding for students to participate in extracurricular activities. Other persons (sponsor, principal, teacher, etc.) do not have access to use the money in a manner that does not directly benefit the students involved in the club. The transactions for these funds are recorded in Fund 865.
• Campus activity funds are generated in the name of the campus / department, and the primary decision-making (revenue generation and expenditure authorization) for these funds rests with the administrative staff. These funds usually come from standard fees collected from students which are published in the Student Handbook or an allocation given at the discretion of the principal from the campus activity general fund. These funds are allocated/raised with the intent of providing a supplemental source of funding for general expenditures. The District exercises managerial authority over campus activity funds through the campus Principal. The transactions for these funds are recorded in fund 461. A school should consider the following questions to determine the proper method and fund in which individual activity funds accounts should be recorded:
1. Do other persons besides the students involved in the activity fund (teachers, sponsors, principals, administrators, etc.) have access to activity fund money to use in a manner that does not directly benefit the students involved in the activity funds? If so, this money should be accounted for in Fund 461 - Campus Activity Funds.
2. Does the activity fund financial decisions rest with the students? If so, this money should be accounted for in Fund 865 - Student Activity Funds which serves as an agency account for student club or class funds.
RESTRICTIONS TO ACTIVITY FUNDS
Campus Activity Funds (Fund 461) -
Campus activity funds are considered public funds and must be expended for educational related purposes. According to the Texas Education Agency (TEA), campus activity funds may be spent on items to boost employee morale, such as staff appreciation breakfasts or lunches. No gifts for employees can be purchased from any fund 461 account. The TEA warns that excessive rewards to faculty may appear to be gifts of public funds, which is prohibited by Article III, Section 51 of the Texas Constitution. The TEA recommends that District personnel exercise professional judgment.
Money in campus activity funds may be transferred to another account within fund 461 as well as to an account in fund 865.
As public funds, expenditures from fund 461 must comply with the District’s competitive bidding process as well as other District policies and procedures.
Program Activity Funds (Fund 482 – Live Stock Activity Fund and 483 – Athletic Activity Fund) -
Program activity funds are considered public funds and must be expended for educational related purposes. Program activity funds may be spent on items that support instructional, co-curricular, and extra-curricular programs, such as the fine arts, athletics, and livestock programs. No gifts for employees can be purchased from any fund 4XX account. The TEA warns that excessive rewards to faculty may appear to be gifts of public funds, which is prohibited by Article III, Section 51 of the Texas Constitution. The TEA recommends that District personnel exercise professional judgment.
As public funds, expenditures from fund 482 and 483 must comply with the District’s competitive bidding process as well as other District policies and procedures.
Student Activity Funds (Fund 865) -
Student activity funds are considered private funds and may be expended for any purpose decided by the students except as stated in this manual. Humble ISD has fiduciary responsibility and must ensure expenditures comply with federal, state and local laws. Expenditures from fund 865 do not have to comply with the District’s competitive bidding process. However, all other District policies and procedures must be followed.
All Requisitions/Purchase Orders paid with Student Activity Funds will use commodity code 996 as the General Commodity Code and 99600 as the Detail Commodity Code. All Requisitions/Purchase Orders paid with Student Activity Funds must have Vendor Sourcing Note, #31821, Student Activity Funds, Fund 865.
Money in student activity funds may be transferred to another account within Fund 865, but generally not to an account in fund 461. Transfers from Fund 865 to Fund 461 are exceptions and must be approved in advance by the Accounting & Financial Reporting Department.
Administrative / Departmental Funds (Fund 887) -
Employee funds are funds generated or contributed solely by the faculty to be spent at its own discretion. These funds include commission from vending machines located in teachers’ lounges and workrooms, and funds contributed by individual faculty members.
Faculty funds are considered private funds and do not have to comply with the District’s competitive bidding process. However, all other District policies and procedures must be followed.
Campus vs. Student (Secondary Only)
Some groups have both 461 (campus) and 865 (student) accounts set up, such as Band, Orchestra, Drama/Theater Arts and Choir. As an example, revenues generated from charging admission to a play would be considered campus funds. Money received from students to fund a specific purpose at the discretion of the student group would be considered student funds.
Gift Card Rules and Other Incentives -
District Employees
Gift cards to employees are not permitted from any fund.
No cash, clothing (shirts, shoes, hats, socks, etc.), loans, payment of personal living expenses (utility bills, groceries, medical bills, etc.) can be purchased for District employees from fund 199, 461, or any special revenue fund. IRS law requires that the cost of these items be included on an employee’s W-2; therefore, these items are not allowed to be purchased using any source of funds.
Students
From Fund 865, rewards to students may be given if:
a. Every student participating has an equal chance to earn the reward.
b. In the form of gift cards, then vendors must be age appropriate.
c. The members of the club must approve in advance to grant awards and the type of award in the minutes of the meetings prior to accomplishment of the achievement for which the awards will be presented.
d. The reward may be in the form of food, property, or gift card but not cash.
e. Must be nominal in value (less than $25).
From Fund 887, rewards to students may be given if:
a. Every student participating has an equal chance to earn the reward.
b. In the form of gift cards, then vendors must be age appropriate.
c. The reward may be in the form of food, property, or gift card but not cash.
d. Must be nominal in value (less that $25).
Vendors
Gift cards to vendors are not permitted from any fund.
Outside Organizations -
No other funds are to be comingled with activity funds. Funds belonging to PTAs, PTOs, Alumni Groups, Booster Clubs, Humble ISD Education Foundation or other outside organizations must be collected by the organization, and bills related to the organization must be paid by the organization.
Teachers are not allowed to sell items and/or collect money for any outside organization in the classroom. District personnel are not allowed to collect or hold funds for outside organizations. Upon approval of the building principal, it is the responsibility of the outside organization to ensure the security of all funds collected. The District is not responsible for any communications or transactions related to the activity of outside organizations.
Cashing Checks/Loaning of Funds -
The cashing of personal or payroll checks from an activity fund or change fund is prohibited. The loaning of funds to an individual from an activity fund or change fund is prohibited.
RESPONSIBILITY FOR ACTIVITY FUNDS
Principal -
Each Principal is ultimately responsible for:
1. Properly collecting, disbursing, and controlling all activity funds.
2. Providing for the safekeeping of monies in the school.
3. Expending funds in compliance with all applicable federal and state laws, and local board policies.
4. Appointing and supervising reliable and capable personnel for the physical handling of receipts, deposits, disbursements, and other duties associated with activity fund operations as specified in this manual.
5. Ensuring that all debts of a closing club or group are paid, and that any remaining funds are designated and transferred to a similar club or group within the same fund series. Remaining funds of any 4XX group that closes can be transferred to Fund 865. Remaining funds of any 865 club or group that closes cannot be transferred to fund 4XX.
6. Notifying the Internal Auditor at least two weeks in advance if there will be a change in Principal or Bookkeeper / Office Professional, or if there are any significant problems with regard to their campus activity fund.
Sponsors -
The sponsor of each school club or group is responsible for:
1. Monitoring the financial position of the activity fund.
2. Reviewing the “Club” activity fund report(s) for accuracy provided by campus bookkeepers. Submitting activity fund money daily to the Bookkeeper / Office Professional/Office Professional.
3. Keeping the Principal informed of projects and activity dates.
4. Developing fund-raising plans and obtaining the proper approval in accordance with the established process.
5. Completing all necessary forms as prescribed in this manual.
6. Maintaining adequate financial records of all cash received by the club or group for fees, dues, fund-raising activities, etc. These records are subject to review during the audit of the campus’s activity funds.
All Student Organization and Club sponsors should read, sign and submit Exhibit 1-A to the campus bookkeeper.
Bookkeeper / Office Professionals
The Bookkeeper / Office Professional / Office Professional is responsible for:
1. Preparing activity fund deposits for pickup by District Security.
2. Accounting and reporting for activity fund transactions.
3. Activity fund cash management.
4. Keeping an adequate supply of deposit slips, cash receipt books, and activity fund forms on campus.
5. Issuing cash receipt books as needed to teachers and other persons authorized by the Principal. The Bookkeeper / Office Professional must keep a distribution record of all receipt books issued.
Campus Support Accountant (X8018) -
The Campus Support Accountant is responsible for:
1. Developing and maintaining all activity fund manuals and forms based on federal and state laws, and local board policies.
2. Training all District employees responsible for controlling and managing activity fund assets.
3. Providing principals and directors with guidance regarding the management of activity funds.
Internal Auditor – Shawn Faciane (X8009) -
The Internal Auditor is responsible for annual audits of activity funds and other periodic audits as deemed necessary.
DISTRICT POLICIES
The following policies apply to activity funds and should be referred to when administering activity funds. The Legal and Local policies can be found on the HISD website at
CDC(Legal) Other Revenues-Grants from Private Sources
CFD(Legal) Accounting: Activity Funds Management
CFD(Local) Accounting: Activity Funds Management
CH(Legal) Purchasing and Acquisition
CH(Local) Purchasing and Acquisition
CHE(Legal) Purchasing: Vendor Relations
CLC(Legal) Buildings, Grounds, and Equipment Management-Traffic and Parking Controls
CMD(Legal) Equipment and Supplies Management-Instructional Materials Care and Accounting
CNC(Legal) Transportation Management-Transportation Safety
DEE(Legal) Compensation and Benefits-Expense Reimbursement
DEE(Local) Compensation and Benefits-Expense Reimbursement
DL(Legal) Workload
FJ(Legal) Gifts and Solicitations
FJ(Local) Gifts and Solicitations
FM(Legal) Student Activities
FM(Local) Student Activities
FMF(Local) Student Activities: Contests and Competitions
FMG(Local) Student Activities: Travel
FNA(Legal) Student Rights and Responsibilities - Student Expression
FNA(Local) Student Rights and Responsibilities - Student Expression
FNCB(Legal) Student Conduct: Care of School Property
FP(Legal) Student Fees, Fines and Charges
FP(Local) Student Fees, Fines and Charges
GE(Legal) Relations with Parent Organizations
GE(Local) Relations with Parent Organizations
GKB(Legal) Community Relations-Advertising and Fund Raising in the Schools
GKB(Local) Community Relations: Advertising and Fund Raising in the Schools
GKD(Legal) Community Relations-Nonschool Use of School Facilities
GKD(Local) Community Relations-Nonschool Use of School Facilities
BASIC RECORDS
Basic activity fund records include:
• Cash receipt books
• Bank deposit slips and supporting documentation
• Disbursements and supporting documentation
• Activity fund forms as prescribed in this manual
• MUNIS reports
All activity fund records must be completed in blue or black ink. The dates on all records (correspondence, support, rosters, etc.) must contain the year, not just the month and day. For example, write June 30, 20XX or 6/30/XX, not just 6/30. On rosters or ledger sheets, the year may be shown at the top of each page instead of on each line.
RECORD RETENTION
All records relating to activity funds should be maintained in good order for a minimum of seven years, and should be available for audit at any time. No financial records may be destroyed unless written authorization is obtained from the Campus Support Accountant.
AUDITING OF ACTIVITY FUND RECORDS
The District’s Internal Auditor will conduct periodic audits of activity funds. One purpose of these audits is to determine if the policies and procedures established for activity funds are being followed correctly. Another purpose is to determine that the transactions and balances as reported on the annual reports are an accurate summary of activity fund receipts and disbursements. Regularly scheduled audits will take place as follows:
High Schools - Yearly
Intermediate Schools - Every 18 months
Elementary Schools - Every 2 years
Internal Audit must be notified at least 2 weeks in advance when there is a change in Principal or Bookkeeper / Office Professional so that they will have sufficient time to conduct an audit prior to the change. The purpose of the audit is to insure that new personnel assume no pre-existing discrepancies.
A Principal may request an audit at any time he/she deems necessary. In addition, Internal Audit may make unannounced visits for cash counts and to make general observations of safekeeping practices.
At the conclusion of the audit, the Internal Auditor will discuss the results with the Principal and a report will be submitted to the Superintendent, Principal, and Board Audit Committee with a copy sent to the Assistant Superintendent for Financial Services, the Deputy Superintendent, Assistant Superintendent, Director of Accounting and Financial Reporting, and Bookkeeper / Office Professional.
Humble Independent School District
Activity Funds Manual
Section 2
Receipts
ISSUING RECEIPTS
Rules -
All activity fund money must be immediately receipted. All receipts must be prepared in black or blue ink.
The Bookkeeper / Office Professional is responsible for ordering triplicate receipt books and keeping an adequate supply at all times.
The Bookkeeper / Office Professional may issue books of pre-numbered cash receipts to teachers or sponsors for the collection of student fees, lost library books, uniform fees, etc. The Bookkeeper / Office Professional must keep a log of persons who have received cash receipts books, and the range number of the book. Teachers and sponsors must turn in the unused portion of the cash receipts book at the end of the school year. If summer school is held at your campus, summer school receipts are written from a separate pre-numbered cash receipt book not the cash receipt book used during the regular school year.
Predating and pre-signing receipts is prohibited.
The acceptance of a post-dated check is prohibited.
It is at the Principal’s discretion whether to continue to accept checks from a parent or anyone else who has had a written a check that has been returned.
All sponsors should sort and organize all bills by denomination to facilitate a quick count/verification of the money by the Bookkeeper / Office Professional.
All money submitted to the Bookkeeper / Office Professional should be counted/verified in the presence of the person turning in the money. When face-to-face verification cannot be done at the time the money is submitted to the Bookkeeper / Office Professional, the money should be secured until a face-to-face count can be done.
Procedures for Teachers and Sponsors -
Monies may be collected by an authorized individual other than the bookkeeper (when approved by the Principal – teachers/sponsors, office professionals, etc.) by using pre-numbered triplicate cash receipts (see Exhibit 2-A) or using Tabulation Sheets (Exhibit 2-B).
Steps in Using Pre-numbered Triplicate Cash Receipts –
1. Obtain a receipt book from the Bookkeeper / Office Professional.
2. Count all cash and coins in the presence of the person turning in the money. For checks, make sure the maker’s name, address and current phone number is clearly printed on the face of the check.
3. Date the receipt with the date the cash or checks were actually received in hand by the sponsor, which may not necessarily be the same as the deposit date.
4. Fill in the amount, both numeric and written.
5. Receipts must be issued in the name of the person turning in the money. A receipt may not be issued to more than one person. A receipt may not be issued to the person that is preparing the receipt. Issue a separate receipt for each activity fund. Do not combine different activity funds on the same receipt when issuing a summary receipt. If the maker of the check is someone other than the person turning in the money, such as a parent, include the check maker’s name somewhere on the receipt, and issue the receipt to the person turning in the money.
6. Indicate the purpose of the funds or the source of the funds (i.e., class fees, fundraiser, etc.) on the receipt. Also indicate the tax status of the collections (taxable or tax exempt) on the tabulation sheet (Exhibit 2-B). Determine whether the items to be sold are taxable so that the revenue is properly recording in Munis. See Section 8 for Sales Tax Rules and Reporting.
7. The person issuing the receipt must manually sign as the person receiving the money. Stamped signatures are prohibited.
8. Under no circumstances should a receipt amount or signature be altered. If either of these is written in error, void the receipt and issue a new one. See the section on Voiding Receipts (Page 2-4).
9. Give the original white copy to the person submitting the money. Give the yellow copy to the Bookkeeper / Office Professional with all other supporting documentation. Leave the permanent pink copy in the receipt book.
10. Submit all money collected and the yellow receipt copies to the Bookkeeper / Office Professional. The Bookkeeper / Office Professional will receipt the sponsor for the total amount submitted for deposit.
Steps in Using Tabulation Sheets (Exhibit 2-B)
1. Utilize a Tabulation Sheet if the issuance of individual cash receipts is not practical (small, multiple collections such as yearbooks, library fines, class pictures bus trips, t-shirts, agendas, etc.).
2. Date the Tabulations Sheet with the date the cash or checks were actually received in hand by the sponsor, which may not necessarily be the same as the deposit date.
3. Indicate the purpose of the funds or the source of the funds (i.e., class fees, fundraiser, etc.) on the Tabulation Sheet. Use a separate Tabulation Sheet (Exhibit 2-B) for each activity fund. Also indicate the tax status of the collections (taxable or non-taxable). Refer to Section 8 regarding the collection of any cash receipts that include sales tax.
4. Count all cash and coins in the presence of the person turning in the money. For checks, make sure the maker’s name, address and current phone number is clearly printed on the face of the check.
5. List students’ names if paying with a check in the left column and students’ names in the right column if paying with cash. Individual receipts to students are not necessary. If the maker of the check is someone other than the person turning in the money, such as a parent, write the check maker’s name on the same line. Students paying with cash, are required to initial next to their name.
6. Verify that the total cash and/or checks turned in agree with the total amounts on the Tabulation Sheet. The sponsor must print his/her name and manually sign Tabulations Sheet. The bookkeeper/office professional will also sign the Tabulation Sheet. Stamped signatures are prohibited.
7. Collections must be submitted to the bookkeeper/office professional daily.
Procedures for Bookkeeper / Office Professionals -
1. Issue a separate receipt to each person that turns in money, including teachers/sponsors, parents, and students. The Bookkeeper / Office Professional must sign the Deposit Log (Exhibit 2-C) for any and all sealed deposits (e.g. cafeteria deposits). Bookkeepers and CNS staff must sign the Deposit Log as well as the Security Officer picking up the deposits.
2. Count all cash and coins in the presence of the person turning in the money. Verify that each check has a maker name, address and phone number.
3. If a teacher or sponsor has previously receipted the funds being submitted, verify that the total cash and/or checks turned in agree with the total amounts on the Tabulation Sheet.
4. Date the receipt with the date the cash or checks were actually received in hand from the sponsor, which may not necessarily be the same as the deposit date.
5. Fill in the amount, both numeric and written.
6. Receipts must be issued in the name of the person turning in the money. A receipt may not be issued to more than one person. A receipt may not be issued to the person that is preparing the receipt. Issue a separate receipt for each activity fund. If the maker of the check is someone other than the person turning in the money, such as a parent, include the check maker’s name somewhere on the receipt, and issue the receipt to the person turning in the money.
7. Indicate the purpose of the funds or the source of the funds (e.g., class fees, fundraiser, etc.) with the appropriate budgetary Charge code # on the receipt. Also indicate the tax status of the collections (taxable or non-taxable). Refer to Section 8, Sales Tax Reporting, regarding the collection of any cash receipts that include sales tax.
8. The person issuing the receipt must manually sign as the person receiving the money. Stamped signatures are prohibited.
9. Under no circumstances should a receipt amount or signature be altered. If either of these is written in error, void the receipt and issue a new one. See the section on Voiding Receipts (below).
10. Give the original white copy to the person submitting the money. Attach the posting yellow copy to the supporting documentation in the Deposit Documentation Packet. Leave the permanent pink copy in the receipt book.
11. Each receipt written by the bookkeeper/office professional must have a Tabulation Sheet (Exhibit 2-B) as supporting documentation.
Write the following information on the check to facilitate collecting on returned checks:
• Student’s full name (may only write one student’s name if the person is a parent paying for several children)
• The appropriate budgetary charge code #.
VOIDING OF RECEIPTS
Rules -
A cash receipt can be voided if and only if a mistake is discovered immediately after the cash receipt is issued and a corrected receipt can be handed to the person turning in the money.
Do not void a cash receipt given for a lost textbook if the student finds the book after the deposit has been sent to the bank. The librarian must not void a cash receipt given for a lost library book if the student finds the book after the money has been turned in to the Bookkeeper / Office Professional. Refund the money from the appropriate activity fund account with a Request for Refund Form (Exhibit 4-B) according to the guidelines in Section 4, Disbursements. If the money is still in the hands of the employee who originally took it, the employee may void the cash receipt and refund the cash or original check to the student.
Procedures -
Staple the original and all copies of the voided cash receipt in the cash receipts book and write “VOID” on the receipt.
SAFEGUARDING OF FUNDS
Rules -
Never leave money in any school building after hours unless it is locked in the school’s safe or vault. If the school has a safe inside a vault, the money must be locked in the safe.
Small petty cash funds (applicable only for specific programs), change funds, and money received for depositing after the week’s last deposit has been made should be the only monies remaining in a school’s safe/vault over weekends or holidays.
Money that is found on campus should be turned in to the front office. If the amount exceeds $5 and it remains unclaimed after one week, it must be receipted, deposited, and credited to the miscellaneous revenue account 5749 in the campus activity fund.
LOST TEXTBOOKS
Rules -
Money received for lost textbooks should not be held in anticipation of the student finding the book. Receipt the money and deposit it into the bank immediately.
Any textbooks recovered after having been declared lost shall be returned to the textbook administrator / office professional for reissue unless the student or parent has paid for the book. In this case, the book will then be the property of the student/parent.
Procedures -
Documentation of a lost textbook shall include the following:
1. Evidence that the book was issued by number (ISBN).
2. Evidence that the book was inventoried at the end of the term immediately preceding its loss.
After the end of each school year, the textbook coordinator will send an invoice for each campus to the Campus Support Accountant. The
Campus Support Accountant will transfer the appropriate amount from each school’s lost textbook account to the Textbook Liability Account in the General Fund. If a school does not have sufficient funds in its lost textbook account, the difference will be transferred from the General (Miscellaneous) Account within the Campus Activity Fund.
DONATIONS
Rules -
According to HISD Policy, all monetary gifts and donations to a campus or department must be deposited into the campus / department activity fund. If the donor does not specify the purpose of the donation, the Principal should use the donation to benefit the largest possible number of students. These deposits should be deposited into a campus activity fund account, 461.
Monetary gifts and donations to a student group may be deposited into a student activity fund, 865.
The campus librarian must review all donations of library books before the books are shelved.
Nonmonetary, non-consumable gifts and donations that are related to the campus site or property must be approved by the Building Modification Committee prior to acceptance in order to ensure compatibility with existing District equipment, the health and safety of students and staff, compliance with all building codes, adequate insurance coverage, and accurate accounting for fixed assets.
Each donation should be acknowledged by the campus / department by sending a “Contribution Acknowledgement Form” (Exhibit 2-D) to the donor.
Questions concerning donations should be addressed to the Campus Support Accountant.
Procedures -
If a monetary donation is made to a campus, department, or student activity fund, the Bookkeeper / Office Professional must follow these steps:
• Make a copy of the check for filing
• Deposit the check
• Complete a “Contribution Acknowledgement Form” (Exhibit 2-D) and send to donor
Prior to acceptance (receipt) of a non-monetary donation, the Bookkeeper / Office Professional must send the completed Request for Acceptance of Donation Form (Exhibit 2-E) and any additional supporting documentation to the Campus Support Accountant.
For non-monetary donations, the Campus Support Accountant will prepare a list of donations to be presented to the Building Modification Committee for acceptance. The Campus Support Accountant will notify the campus / department of the Committee’s decision.
Checks received from retail establishments (e.g. Target, Kroger, etc.) that are paid based on a percentage of sales made are not considered donations.
TEACHER WISH LIST
The Humble ISD Education Foundation deposits teacher wish list money in campus accounts the first week of each month. If your campus has received a donation, the Foundation will contact your campus administrator, bookkeeper and teacher via email regarding the amount that each teacher has received.
The default special revenue account number will be 488-11-6399-00-XXX-11-0000-FWISH. Each teacher’s money will be combined in this one account. Once deposited into the District special revenue account the bookkeeper is responsible for reconciling to make sure each teacher spends their money.
The Foundation has agreed that the funds can be comingled in the same District special revenue account, however each teacher must spend their own donated wish list funds. If a teacher received $50 and their requested items only cost $40, the bookkeeper must contact Shamika Glover (Shamika.Glover@humble.k12.tx.us) regarding the remainder of the funds.
The Foundation has placed a deadline for all funds to be encumbered by March 30th and to have all items received and paid for by April 30th. If the funds are not spent by this deadline, then the Foundation requires the funds be returned.
For any wish list money donated after April 30th and prior to June 10th, funds need to be encumbered by June 30th or the last day required per District’s cut off schedule for the current fiscal year.
Please email Amy Parker (Amy.Parker@humble.k12.tx.us) if you need additional accounts set up with a project code FWISH (6649, 6329, etc.).
VENDING
Rules -
The Building Principal (in accordance with Federal guidelines) will approve the number and location of soft drink and food vending machines within the building.
The Building Principal must notify the Designated Buyer in the Purchasing Department in writing via e-mail when vending machines are added to or removed from the premises, or when vending machines are transferred from one location to another.
The District has an exclusive contract for soft drink machines with the Coca-Cola Company. All soft drink machines are vendor-serviced; i.e., Coca-Cola is responsible for stocking the machines, collecting revenue, distributing the profits to the various locations, and remitting sales tax to the state.
The District has an exclusive contract for snack machines at all locations. All snack machines are vendor-serviced; i.e., the vendor is responsible for stocking the machines, collecting revenue, distributing the profits to the various locations, and remitting sales tax to the state.
Problems / issues with vending machines should be directed to the Designated Buyer in the Purchasing Department.
Procedures -
Vending commissions are not considered property of the district since these revenues are earned on money from the pockets of employees and students. Vending commissions should be deposited into the appropriate activity fund 887. These funds are considered private funds and do not have to comply with the District’s purchasing policies and procedures and state purchasing laws. However, all other District policies and procedures must be followed.
You will need to complete the Local Commissions/Donations (Caring and Sharing) Deposit Form and make a separate deposit through the Tax Office.
Line 1 - Enter receipts for commissions generated from money out of the pockets of employees and students
Line 2 - If you have a snack machine on campus, you can track that money separately
Line 3 - Revenues generated from selling items to employees
Line 4 - Donations from employees for Sharing and Caring (flowers, cards, etc.)
Line 5 - Any donations collected from employees for campus administrative items
Line 6 – Donations collected for benevolence or charity
INTEREST EARNINGS
Rules -
The District’s investment officers, the Director of Treasury and Property Tax Administration and Assistant Superintendent of Financial Services, will manage the investment of surplus funds in accordance with the Public Funds Investment Act.
Procedures -
Monies in campus, department, and student activity fund bank account will be invested in the district Investment Pool account.
Interest earnings will be allocated to each campus by the Finance Department. You can enter budget transfers to move this money to where ever you need the funds or spend the funds directly from the supply account that has been set up.
Humble Independent School District
Activity Funds Manual
Section 3
Deposits
DEPOSIT PROCEDURES
Rules -
All deposits must be made into the District’s depository bank. No campus or department may open any account (banking, credit, retail account, investment, etc.).
All checks received must be endorsed with the campus / department endorsement stamp as soon as possible. The appropriate budgetary charge Code # must be written on the memo line of ALL checks.
The cafeteria manager is responsible for preparing cafeteria deposits, placing them properly in the sealed deposit bags, and delivering them to the Bookkeeper / Office Professional for pickup by the Security Department. The Bookkeeper / Office Professional must sign the Deposit Log (Exhibit 2-C) and record any and all sealed deposits for pickup by the Security Officer.
The cafeteria manager is responsible for ordering deposit books, bill straps, and coin rollers. Send requests to the Child Nutrition Department (CNS) Secretary. Sealed deposit bags may be ordered from the Warehouse through the CNS Procurement Secretary.
The Bookkeeper / Office Professional is responsible for stocking deposit books, bill straps, and coin rollers. Send the Campus Support Accountant an e-mail to replenish stock. Sealed deposit bags may be ordered directly from the Warehouse.
The District has only one activity fund bank account. Only activity fund transactions may be directed through the activity fund accounts. Transactions controlled by outside organizations (e.g. PTAs, Booster Clubs, Humble ISD Education Foundation, etc.) must be conducted through the organization’s bank account.
Questions or problems with the District’s depository bank should be directed to the Campus Support Accountant.
Procedures -
Cash and checks may be deposited on one deposit slip.
Place only one deposit slip per sealed deposit bag. However, multiple receipts may be included on one deposit slip.
Date the deposit slip with the current date.
Fill in total currency and coin, if applicable.
List each check on the deposit slip. If this is not practical due to the number of checks collected for deposit, using a calculator tape to list the amounts of the checks is permitted.
Run two calculator tapes (the totals must agree), stamp one tape with the school’s endorsement stamp and wrap it around the checks. Make a note on the deposit slip indicating that a tape is included. Keep the second calculator tape with the school’s deposit documentation packet.
Record the receipt number(s) on the deposit slip.
Write the total amount of checks, the total amount of currency, and the total amount of the deposit in the appropriate boxes.
Place all cash and coins (coin is limited to $10) in the top part of the deposit bag. If only depositing coins, there is a $100 limit per bag. Coin only deposits must have a separate Funds for Deposit form (Exhibit 3-A) with a separate deposit slip.
Clip the white copy of the deposit slip to the checks listed on that deposit slip and place in the bottom part of the deposit bag.
Keep the yellow copy with the deposit documentation packet.
Different deposit bags may have slightly different instructions printed on them.
Enter the total deposit amount in the appropriate box, and write the deposit bag number above the encoded numbers on the deposit slip.
On the outside of the deposit bag, write the District name and campus / department name in the “Customer Name” or “From” box.
Write the location number (organization #) in the “Location” box, and write the date that the deposit bag will be picked up.
An email from Chase will confirm the deposit has been received at the bank. Deposits should not be entered in MUNIS until the email confirmation has arrived. If there is a discrepancy between the bank confirmation email and the campus deposit slip, it must be reconciled immediately.
To facilitate data entry into MUNIS, complete the Deposit Entry Form (Exhibit 3-A). The Sales Tax amount in the far right column will come from the Sales Tax Report’s far right column for each line entry. Please refer to page 3-7, Monthly Sales Tax Report, (Exhibit 8-C) for detailed instructions.
If an account is not available as an option on the Deposit Entry Form, please follow procedures provided on the Budget Department’s website under Budget Documents. These procedures can be located on the Budget Management Guidelines and Procedures 2010 – 2011 (Budget Resource Guide), Section 2.2 – Creating new Accounts.
The deposit documentation packet should include the following in this order:
• Email confirmation of deposit from the bank
• Yellow copy of deposit slip from campus receipt book
• Calculator tape of checks (if applicable)
• Funds for Deposit Form
• Tabulation sheet, if applicable (originals only) (Exhibit 2-B)
• Any other items supporting or indicating the source of the receipt (such as student picture commission reports)
• MUNIS Batch Payments Proof List (Reference 3-3, Entering a Deposit)
Funds for Deposit Form (Exhibit 3-A)
This form will be used to record information needed to enter the deposit(s) into MUNIS. Fields required for completion:
• Date
• Loc (drop down – organization number)
• Prepared By
• Line Entry
o Student Group (drop down arrow)
o Deposit Type (drop down arrow)
• Donation charge codes begin with a 4 or 8 instead of a 4 or 8.
o Total Deposit
o Sales Tax (if applicable)
(Account Type, Charge code, Amount, and Default Account will automatically populate – DO NOT CHANGE.)
For taxable collections, calculate the sales tax amount at the time of the deposit. At the beginning of each month, open a new Sales Tax Report (Exhibit 8-C). As deposits are made with sales tax, an entry should be made on the Sales Tax Report. The sales tax calculated on the Sales Tax Report is the amount that should be entered in the Sales Tax Included column of the Deposit Entry Form (Exhibit 3-A). There could be several line entries for sales tax on one Deposit Entry Form depending on the nature of the individual deposits.
Firmly secure all documentation for each deposit with a large staple or clip to prevent individual receipts or paper from coming loose. File deposits by month in a clearly marked folder and keep deposits filed separately from files for disbursements.
The monthly banking account analysis includes fees for both services and deposit corrections. The cost of these fees will be charged to the campus / department by the Accounting and Financial Reporting Department on a monthly basis.
Entering a Deposit in MUNIS (This creates the Payments Proof Summary - Batches)
Batches should be done by the date on the email confirmation received from the bank. (Do not combine dates in one batch)
Log into MUNIS. Click on General Revenues, Payment Processing, Payment Entry
Click on the Add button.
Type in ALL CAPS.
1) Use Tab key to move from field to field.
2) Date field will default to today’s date.
3) Receipt option should be zero.
4) Department is ORG number.
5) Batch number is automatically assigned.
6) Deposit number = your ORG number plus credit date from the Chase confirmation email – example: 101-040611
7) Click on Green Check. This brings up Screen 2.
8) Click Add Button. (Remember to TAB between Fields)
9) Enter ORG code in Loc/Dept.
10) Enter name of staff member that is initiating the deposit in the Paid By field.
11) Enter Charge Code found on Funds for Deposit Form.
12) Enter amount of deposit related to chosen Charge Code in PRICE.
13) In the “GL Payment Allocation” – Line Detail, enter a description.
14) Check Green Check when finished. This brings up Screen 3.
15) Choose the Payment method “Other” from the pull down menu.
16) For Check/Reference #, enter the receipt number from the receipt book.
17) Verify that the Total remitted at the bottom of the screen matches the amount of the deposit for that Charge Code.
18) Click the Green Check.
19) If there is more than one Charge Code on the Funds for Deposit form, click the Add button (back to step #8). Repeat for each Charge Code listed on the Funds for Deposit form.
20) When total deposit is complete and all charge codes have been entered, exit from Screen 3 by clicking on File, Exit.
21) This will open Screen 1. The number of receipts and amount total are now filled in. The amount total on the screen must match the total of the deposit.
22) Click on the Output-Release button on Screen 1.
23) If the amount on the screen does not match the Deposit Entry form, follow these steps
o Select the View-Rev button on the left side.
o Highlight the entry that needs to be corrected, double click.
o Entry will open, select Rev button, this will open the Payment Reverse screen.
o Select reason (Reversal is the only option).
o Green check
o Click Resume
o Re-enter the deposit item.
24) To view the accuracy, click the View-Rev button. Select first entry- this allows a review of each individual entry.
25) This opens Output Options screen. Click on Green Check.
26) This will print the Batch Payment Proof List that will be included in the deposit document packet. Choose printer and click ok.
27) After the report is sent to the printer, click YES to release the batch. This will submit the batch to the Accounting Department for posting. An option to change the deposit number will appear. The deposit number does not need to be changed. Click OK.
Note: Corrections can be done BEFORE a batch is released. Amounts can be reversed and re-entered using Screen 2 by clicking on the View-Rev button.
After releasing the batch, the following should be sent electronically to Becky Parker-Felder in Financial Services:
• Batch Payment Proof List
• Deposit email confirmation from the bank.
Monthly Sales Tax Report (Exhibit 8-C)
The Sales Tax Report should be an ongoing process during the month as monies are collected. Save the report each month electronically and update as deposits are made. When taxable sales occur, fill out a line on the Sales Tax Report for these collections. Complete the Charge Code, Date and Description of Sale. Enter the total amount collected under the column “TOTAL COLLECTED.” The form will automatically calculate the TAXABLE SALES REVENUE, TAX DUE, TIMELY FILING DISCOUNT AND FINAL TOTAL DUE. Record sales on the Sales Tax Report in the month that is documented as the Credit Date on the email confirmation.
The sales tax due needs to balance to the following sales tax liability accounts:
461-00-2184-00-XXX-00-30TX-XXX
865-00-2184-00-XXX-00-30TX-XXX (Secondary only)
Please send a copy of the MUNIS account inquiry detail for each account as backup documentation with the Sales Tax Report.
At the end of the month, the Sales Tax Report should be complete. Print and submit it to the Campus Support Accountant. Sales Tax Reports are due to the Campus Support Accountant no later than the 5th of each month.
DEPOSIT PICK-UP
Rules -
The HISD Police Department will pick up deposits from each location. The schedule will be altered during the summer in accordance with summer hours and volume. If there is a need for a summer pick-up, please call the HISD Police Department.
Deposits from the cafeteria must be safeguarded in the school’s safe or vault. The cafeteria receipts will be picked up with the school’s activity fund receipts.
RETURNED CHECKS
Rules -
Returned checks are checks that were previously deposited which the bank returns unpaid due to insufficient funds, a closed account, stop payment, etc. The District’s depository bank will send a check through only once. The Accounting & Financial Reporting Department will post returns on a monthly basis during the bank reconciliation process. Any returns are then handled by CheckSmart for collection. Contact the Campus Support Accountant, ext. 8018, when someone is inquiring to pay a returned check. Campuses and departments shall NOT accept payment until notified by the Accounting Department that the check has become unworkable. When a check is returned as unworkable, the campus may seek to collect payment.
BANK STATEMENT RECONCILIATION
The District has only one activity fund bank account, which is in the District’s depository bank. The bank statement will be reconciled monthly by the Accounting & Financial Reporting Department.
ACCOUNT ANALYSIS FEES
Account analysis fees will be allocated to each campus by the Finance Department. These amounts will be charged monthly to 461-23-6399-25-XXX-99-30GF-XXX. Please review the account balance monthly and transfer money into this account as needed to cover any negative balances that may appear.
Humble Independent School District
Activity Funds Manual
Section 4
Disbursements
GENERAL POLICIES
All purchase commitments shall be made by the Superintendent or designee on a properly drawn and issued purchase order, in accordance with administrative procedures.
District employees shall not be permitted to purchase supplies or equipment for personal use through the District’s purchasing department or via special discounts and arrangements made between the District and its qualified vendors.
The District shall require vendors to provide proof of appropriate levels of insurance in order to contract with the District for the provision of goods or services. The Risk Department shall determine the levels and types of insurance vendors will be required to provide, including when insurance is not required or may be waived.
Expenditures from fund 461 must comply with the District’s competitive bidding process. However, expenditures from funds 865 and 887 are exempt from the competitive bidding process.
Some contracts with vendors as well as cooperative contracts are written for specific items and do not cover all of the items offered by that particular vendor. Refer to the Purchasing Department website for a listing of commodities and the designated buyer.
Income from a particular group (i.e., Spanish Club, cheerleaders) must be expended on that group. Income from campus-wide activities should be expended on the student body as a whole. Income from vending machine sales is available for faculty or student expenditures, subject to Principal approval.
Account balances will be monitored by the Bookkeeper / Office Professional ensuring that any negative balances are resolved.
AUTHORIZATION
Rules -
All purchase commitments must be encumbered. The Budget Manager must approve all encumbrances, and must ensure that funds are expended for the intended purpose of the group and are not diverted for other purposes. In accordance with District policy, the person who orders merchandise without approval shall assume full responsibility for payment of the bill.
Disbursements made directly by the Budget Manager must be approved by the applicable supervisor.
Procedures -
A requisition must be entered into MUNIS, approved by the appropriate budget manager, and converted to a purchase order prior to the ordering of merchandise.
If an account is not available as an option when processing the requisition in MUNIS, please follow procedures provided on the Budget Department’s website under Budget Documents. These procedures can be located on the Budget Management Guidelines and Procedures 2010 – 2011 (Budget Resource Guide), Section 2.2 – Creating new Accounts.
ISSUANCE OF CHECKS
Rules -
Disbursements will be made by one of the following methods:
• Accounts Payable Department subsequent to receipt of the goods or service. Receiving will be in accordance with the established District process.
• Completing and submitting a Check Request Form (Exhibit 4-B).
o One Time Infrequent Reimbursement (once per semester and up to $150)
o Direct Payment
▪ Activity Fund Centralization
▪ P-Card Declined
▪ Other
o Non-Employee Refund – supporting documentation includes a copy of the receipt given, a copy of the tabulation sheet that includes the name of the individual receipted, a copy of the batch and if original payment was in the form of a check, a copy of the canceled check from the check writer.
Procedures -
Activity fund checks will be generated weekly. All disbursements must be entered in accordance with the established District Accounts Payable process which can be located on the HISD website, Accounts Payable Department.
ACTIVITY FUND BILLING
Rules –
When one campus activity group offers a service or sale to another campus activity group, an Activity Fund Billing Statement form (Exhibit 4-K) must be completed, approved and sent to the Campus Support Accountant in Financial Services. The Accounting Department will make the necessary entries to make payment to the campus activity groups involved.
VOIDING CHECKS
Procedures -
If it is necessary to void a check, the Bookkeeper / Office Professional should contact the Accounts Payable Department.
VENDOR ADDITIONS
Procedures -
If a campus needs to add a new vendor into MUNIS, the Bookkeeper / Office Professional must complete the New Vendor / Vendor Change Information Form (Exhibit 4-A) in its entirety along with a completed W-9 Form (Exhibit 4-H) and submit to the Purchasing Specialist.
The IRS requires that the District send an IRS Form 1099 to any unincorporated person performing services valued at $600 or more in a calendar year. The Accounts Payable Department consolidates all vendor information to determine which individuals must be sent an IRS Form 1099.
REFUNDS
Rules -
All refunds must be paid from the revenue account to which the original receipt was deposited. A Check or Refund Request Form (Exhibit 4-B) must be completed, signed by the appropriate Budget Manager, and submitted to the Campus Support Accountant. A refund is not the same as a reimbursement. Some examples of refunds are:
• Refunding the payment for a field trip that the student did not attend
• Refunding the payment for a conference or seminar that was cancelled
• Refunding the payment for a class fee that the student did not take
Procedures -
Complete the Check Request Form (Exhibit 4-B) and attach (1) a copy of the cash receipt, (2) a copy of the Tabulation Sheet (Exhibit 2-B), (3) highlight the name of the person receiving the refund, and (4) a copy of the batch where it was deposited.
If the original payment was with a check and the parent wants a refund within approximately two weeks, a copy of the canceled check from the parent/student will need to be provided with the Check Request Form as well. Otherwise, a refund will not be generated until a thorough verification can be processed regarding a possible NSF which will take at least four weeks. After that verification has been completed, a refund will be processed. Please notify all parents of this process at the time of the refund request.
On the pink copy of the cash receipt that was left in the cash receipt book, or on the Tabulation Sheet, indicate that the money was refunded to prevent duplicate refunding.
Refunds must be made payable to the parent of the student unless the student originally made the payment from their own checking account.
Send the Check or Refund Request Form (Exhibit 4-B) with supporting documentation to the Campus Support Accountant for payment processing.
EMPLOYEE TRAVEL – Entered Only in the Purchasing Department
Rules -
All employee travel requests must be submitted on the District Travel Request Reimbursement Form (Exhibit 4-C) and e-mailed to the Purchasing Department.
Procedures -
Follow the additional rules and procedures outlined in the District Travel Guidelines found on the HISD website, Accounts Payable Department.
STUDENT TRAVEL AND FIELD TRIPS
Rules -
All student travel requests must be submitted on the District Travel Request Reimbursement Form (Exhibit 4-C) and e-mailed to the Purchasing Department. Examples of student travel are: students participating in a sports activity or a fine arts performance. Travel does not include field trips.
Competition travel events where there is not adequate time to process travel funds prior to student departure needs, please use the Competition Payment Request Form (Exhibit 4-J). THIS PROCESS IS ONLY FOR COMPETITION PAYMENTS THAT DO NOT HAVE THE TIME ALLOWED TO FLOW THROUGH MUNIS IN A NORMAL PAYMENT CYCLE.
Student field trips are educational trips taken during the school day where the students are visiting a location such as a museum for educational purposes. Requisitions should be entered into MUNIS by the campus / department.
If educational trips are taken on a weekend, holiday, or in the evenings after school, they are considered travel and the District Travel Request Reimbursement Form (Exhibit 4-C) must be completed and e-mailed to the Purchasing Department.
For information on reserving a bus, contact the Transportation Department. The default accounts for field trips in the Easy Trip software are maintained by the Budget Department. If there is a need to have the default accounts changed, please contact Amy Parker in the Budget Department.
SUPPLEMENTAL PAYMENTS TO EMPLOYEES FOR SERVICES
Rules -
All disbursements to HISD employees for extra duty services performed must be processed through the Payroll Department.
Procedures –
All profession exempt personnel time transactions for supplemental pay will be entered into a MUNIS Time and Attendance batch. Submit a Supplemental Pay Authorization Form (Exhibit 4-E) with all appropriate signatures to the Payroll Department.
All non-exempt salaried personnel time transactions for supplemental pay will require the employee to swipe their badge into a time clock or by logging into Kronos on the computer with a time stamp for the specific extra duty. All overtime accumulated in Kronos goes into the employee’s overtime compensation bank. The Budget Manager may pay the overtime through a MUNIS Time and Attendance batch or allow the employee to take time off through the Aesop system. Please contact the Payroll Department (x8026) to determine whether the employee has the ability to log in for the specific job prior to the assignment.
PAYMENTS TO NON-EMPLOYEES FOR CONTRACTED SERVICES
Rules -
Examples of non-employees who perform services are authors, speakers, contest judges, DJ’s, and consultants. The service must first be encumbered. A District Contract Routing Form (Exhibit 4-F) and applicable Consultant / Contracted Services Agreement must be completed and sent to the Purchasing Department prior to any form of commitment with the vendor. For the appropriate Consultant / Contracted Services Agreement, please refer to the Purchasing Department website.
In order to add a vendor to pay the non-employee, a completed New Vendor / Vendor Change Information Form (Exhibit 4-A) along with a W-9 Form (Exhibit 4-H) must be sent to the Purchasing Department. The IRS requires that the District send an IRS Form 1099 to any unincorporated person performing services valued at $600 or more in a calendar year. The Accounts Payable Department consolidates information from all of the campuses and departments to determine which individuals must be sent an IRS Form 1099.
SCHOLARSHIPS
All scholarships to students must be encumbered in accordance with established District procedures within Fund 810 or 816 (Kingwood Volunteer Fire Department and Jack Fields only).
All scholarship recipients will need to complete a New Vendor - Scholarship Award Form (Exhibit 4-G) and a W-9 (Exhibit 4-H). Send both of these forms along with the Scholarship Funds Distribution Request Form (Exhibit 4-I) to the Campus Support Accountant. Once a vendor number has been assigned to the scholarship recipient, the Campus Support Accountant will enter a requisition in Munis. If it is a one time payment, there will be one line item for the amount of the scholarship. If there will be more than one payment, there will be a line item for each payment. Funds for the total scholarship awarded must be available at the time of the requisition. For example, if it is a $2000 scholarship of four payments of $500, the $2000 must be encumbered in the requisition. The commodity code will be 997 for the main page and 99700 for the line item detail page. In the Vendor Sourcing Notes, “Scholarship Award – (the name of the scholarship) will be documented.
Once the requisition has been completed it will be released for approval. Once the approval process has been completed and a PO has been issued, the Campus Support Accountant will go into MUNIS and receive on the PO. After the PO has been received on, the Documentation Packet (with the principal’s signature) will be sent to the Accounts Payable Department for payment.
Documentation Packet must include the following:
← Scholarship Funds Disbursement Request form (Exhibit 4-I)
← A class schedule
← A paid fee receipt (when payment is to the student)
← Copy of grades (after the first semester)
PURCHASING
Rules
Campus activity funds within Fund 461 are considered public funds. Expenditures from Fund 461 must comply with the District’s purchasing policies and procedures and state purchasing laws.
Procedures -
1) Check to see if the item or service is currently under bid.
2) Current Humble ISD awarded bids may be found on the Purchasing website following the link to “Current Bids and Quotes” > “Current Goods and Services Under Humble ISD Bid”.
3) If the commodity category for the purchase is listed, purchase these items from a vendor on this list or from another cooperative bid.
4) If the commodity category for the purchase is not listed, please contact the assigned buyer in the Purchasing Department for guidance regarding this purchase.
Humble Independent School District
Activity Funds Manual
Section 5
Change Funds
GENERAL POLICIES FOR CHANGE FUNDS
A campus or department may have a change fund for the school store, library, and special events such as fundraisers. Change funds should be small but ample enough to handle an activity efficiently. Orders may be placed with a limit of $250 per event. Notify the Campus Support Accountant of the amount of the change fund. The Campus Support Accountant will enter a journal entry to charge your campus/student change fund account. Change funds should be deposited after the special event (fundraisers) or at the end of the school year (school store or library). Deposit the change fund separately and code to your campus/student (30CG) change fund expense account.
A library or school store change fund should always have an amount in it equal to the established amount plus all the money collected since the last time money was turned in to the Bookkeeper / Office Professional. Cash receipts should support all money collected. Verify change fund contents monthly by preparing a Cash Count Sheet (Exhibit 5-A). All shortages must be reconciled, with a written explanation furnished to the Principal and a copy sent to the Internal Audit Department.
A change fund for a fundraiser or special event must be deposited on the next business day following the conclusion of the fundraiser or special event. This change fund deposit should be separated from the revenue of the fundraiser or special event. Deposit the change fund separately and code it to your change fund expense account. Change funds must be secured under lock and key at all times. The appropriate teacher or sponsor is responsible for the maximum protection of their change fund.
It is prohibited to retain money on campus during the summer.
Purchases and reimbursements from a change fund are prohibited.
Cashing checks from a change fund is prohibited.
Loaning money from a change fund is prohibited.
ESTABLISHMENT OF A CHANGE FUND
Rules -
A change fund may be established for:
• Transacting business, such as the sales of a school store or library
• Making change for a fundraiser or special event
The creation of a change fund is optional and must be approved by the Principal.
Procedures
In the weeks leading up to an event, it should be determined if change will be needed and how much. The Principal must approval the establishment of all change funds. Please allow a minimum of three business days for the automated change order to arrive on campus.
The bookkeeper/office professional will be issued a customer ID and confidential user identification number (PIN) from the Campus Support Accountant.
The bookkeeper/office professional will complete the Coin and Currency Telephone Ordering Guide (Exhibit 5-C).
The bookkeeper/office professional calls and orders change from the automated money manager system. See Exhibit 5-B for detailed instructions on how to establish a Change Fund. Orders must be placed before 8:00 a.m. to receive the change order within three business days. The date you input into the phone will be the date the change will be delivered to the EOC (Emergency Operations Center). Be sure to allow 1-2 days extra for the officers to deliver the change to your campus.
When the change is received at the school, bookkeeper/office professional verifies the accuracy and attached the receipt included with the change order to the pending Currency/Coin Order form. File the completed change order in the Currency/Coin Request folder.
Deposit all change funds at the end of the school year. The amount deposited must equal the amount that was withdrawn. The description on the deposit should be “Change Fund Deposit.”
Humble Independent School District
Activity Funds Manual
Section 6
Transfers of Funds
GENERAL POLICIES
Budgetary transfers should be utilized for the following types of situations and initiated by the Bookkeeper / Office Professional:
• Transportation Charges
• Child Nutrition Services
• Net profits from school-wide fundraisers need to be distributed to participating clubs or groups on the same campus
• A club or group wishes to donate money to another club or group on the same campus or a different campus
• A campus is hosting an in-service or clinic for several campuses and those other campuses need to share the costs or pay an entry fee
• To cover negative balances
When students are transferred to open a new school, the Campus Activity Fund accounts (461) will be prorated to the new school on a percentage basis of the number of students involved. The Campus Support Accountant will assist the campuses with this process.
Procedures
Use the Request for Internal Transfer of Funds form (Exhibit 6-A) any time there is a transfer with a student account (865) or a scholarship account. The form is not required for transfers between 461 accounts. The principal has discretion over fund 461 so the electronic approval is sufficient.
Transfers cannot be processed between accounts if the first digit of the activity code is different.
The Principal/Budget Manager must approve all transfers. Transfer of Funds forms should be sent to the Campus Support Accountant. Once the transaction has been completed in the Financial Services Division, the form will be sent back to the campus. These forms are kept at the campus/department for internal audit review.
When a Humble ISD bus is requested from the Transportation Department, specify the budget code and account to be charged. The Transportation Department will send invoices to the Accounting & Financial Reporting Department with the budget codes and account numbers on them, and the funds will be transferred through a journal entry on a monthly basis.
If the campus receives an invoice from Child Nutrition Services, write the budget code and account to be charged at the bottom of the invoice, have the Principal sign it, and forward it to the Campus Support Accountant. The campus should keep a copy of the invoice for its files. The Accounting & Financial Reporting Department will transfer the funds through a journal entry and send an email to the Child Nutrition Services indicating the invoices that have been paid.
When paying for charges billed to the campus for Support Services (security, maintenance, etc.), new accounts may need to be set-up.
These procedures can be located on the Budget Management Guidelines and Procedures 2010 – 2011 (Budget Resource Guide), Section 2.2 – Creating new Accounts. Security expenses should be charged to function 52 ( e.g. 461-52-6121-0-XXX-99-30GF-XXX, 6414, 6143, and 6146). Maintenance projects should be charged to function 51 (e.g. 461-51-6245-00-XXX-99-30GF-XXX).
If the campus is requesting a transfer of funds between accounts or to another campus / department, it is the Bookkeeper / Office Professional’s responsibility to enter the budget transfer into MUNIS as an ‘unbalanced’ entry. The Bookkeeper / Office Professional should send an email to ‘budget@humble.k12.tx.us’ indicating the budget code to increase and the journal number of the budget transfer. Once the Budget Department has entered the corresponding budget code, the budget transfer will go back to the initiating campus / department for approval.
When a PO has already been paid and the expenditure budget code needs to be changed, a journal entry should be utilized. Request a journal entry for the following situations and submit to the Campus Support Accountant:
• A club or group wishes to reimburse goods or services purchased by another club or group on the same campus or a different campus.
• A club or group needs to pay the Fine Arts Department for solo and ensemble entry fees
• A campus needs to pay their cafeteria for the purchase of ice cream or student or teacher meals
• Miscoded field trips, Print Shop charges, postage, etc.
Inactive Accounts
Campus Activity Fund (461)
Money remaining in inactive accounts may be transferred to a corresponding account within 461 or 865.
Student Activity Fund (865)
Money remaining in inactive accounts may be transferred to a corresponding account within 865, or as specified by the dissolving student group. Money in student activity funds may be transferred to another account within fund 865, but generally not to an account in fund 461. Transfers from fund 865 to fund 461 are exceptions and must be approved in advance by the Accounting & Financial Reporting Department.
Humble Independent School District
Activity Funds Manual
Section 7
Fund Raisers
GENERAL POLICIES
Fund-raising projects and activities for which the revenues collected are to be deposited to the activity account and controlled by the activity fund are considered allowable. Building administration must approve all fund-raising projects and activities prior to the event. Approved fund-raising projects and activities should be placed on the campus activity calendar as soon as approval has been granted by the building administration.
Fund-raising projects and activities that benefit outside third party organizations (i.e. American Heart Association, American Diabetes Association, PTA/PTOs, Red Cross, Humble ISD Education Foundation, etc.) may not be conducted. Service Learning projects for which there is documented evidence that the project or activity is aligned with Texas Essential Knowledge and Skills (TEKS) must follow the steps in Appendix 7-C. No funds generated for a third party organization should ever be deposited in any district account, including activity funds.
The teacher or sponsor is responsible for:
• Completing the Fund-Raiser Request Form (see Exhibit 7-A) no later than the date established by the Principal
• Verifying that the fund raising company representative is approved by the District Purchasing Department.
• If the fund-raiser requires a contract routing form, the sponsor/teacher must comply with the district’s policy and procedures related the contractual routing process.
• Determine whether the items to be sold are taxable so that the revenue is properly recorded in Munis.
• Once the items are received, the invoice and/or packing slip must be submitted to the Bookkeeper / Office Professional to match with the PO for payment.
• Completing the Fund-Raiser Request Form (see Exhibit 7-A) within one week after the completion of the fundraiser, checking that the form is in balance, and turning it in to the Bookkeeper / Office Professional. The sponsor should attach support from the vendor indicating the total sales amount. The total sales amount should equal the total amounts deposited from the fundraiser.
The Bookkeeper / Office Professional is responsible for verifying that total sales and total expenses on the Fund-Raiser Request Form match the revenue and disbursement posted to Munis for the fundraiser, and notifying the teacher or sponsor if they do not balance.
Send a copy of completed Fund Raiser Request Forms (Exhibit 7-A) to the Internal Audit Office.
The fund-raising project cannot be implemented until the sponsor receives a Fund Raising Request Form approved by the Principal. All purchases must be done on a PO. Materials or merchandise for a fund-raising project may not be ordered without prior approval of the Principal. The person who orders merchandise without approval shall assume full responsibility for payment of the bill.
To ensure compliance with the amateur athletics UIL rules and regulations, student athletes are allowed to participate in school fund-raising: however, students may not accept prizes for raising the most money when fund-raising efforts are limited to athletes only.
To comply with IRS regulations, individual student accounts are not allowed. An individual student account is an account where the money raised by an individual is “set aside” (or accounted for) to offset the cost of a particular item, such as a class trip. All fund-raising profits shall benefit “the student body or organization” as a whole.
RECEIPTS
All collections associated with any fund-raising activity coordinated by the school or a school-recognized student group must be transacted through the activity fund and must be receipted in accordance with Section 2, Receipts.
DISBURSEMENTS
All payments associated with any fund-raising activity coordinated by the school or a school-recognized student group must be transacted through the activity fund and must be made in accordance with Section 4, Disbursements.
Payments to the vendor for items sold should never be made in cash or from un-deposited receipts. If the vendor is selling product in the school and the checks are made out to the vendor, this is the vendor’s sale and the vendor is responsible for reporting and paying sales tax to the Texas Comptroller’s Office.
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. All funds collected from the sale of items to students and/or parents must be expended for the benefit of the students. All funds raised from the sale of items to teachers must be expended for the benefit of the teachers. Income received from a specific group should be expended for that group. The principal shall ensure that the expenditures from these accounts are expended for the intended purpose of the group and are not diverted for other purposes.
RAFFLES
The District is not a “qualified nonprofit organization” for purposes of the Charitable Raffle Enabling Act and must not sponsor or conduct raffles, i.e., award one or more prizes by chance at a single occasion among a pool or group of persons who have paid or promised a thing of value for a ticket that represents a chance to win a prize.
SERVICE LEARNING FUND RAISERS
Campus – Exhibit 7-B
Campus Charity – Exhibit 7-C
Grants/SEED Grants – Exhibit 7-D
Humble Independent School District
Activity Funds Manual
Section 8
Sales Tax Rules and Reporting
PURCHASES MADE
Any purchases made in the name of the school district or group of the school district are exempt from sales tax. Exempt organizations are entitled to an exemption only on items purchased and used directly and exclusively in pursuit of the exempt purpose. For school districts, items purchased must relate to the educational process. Employee associations and any other association of employees of the District are not tax exempt. There is no exemption number assigned to exempt organizations.
Purchases made by individual members or teachers/coaches of classes or teams for their own use or ownership cannot claim exemptions even though they are connected with a school or a school organization. Examples are: cheerleaders purchasing their own uniforms, band members purchasing their own instrument, athletic teams purchasing their own jackets, or science students purchasing a science board.
In order to be afforded the sales tax exemptions, various certificates should be presented:
Tax Exemption Certificates – The Texas Sales and Use Tax Exemption Certificate should be presented each time a purchase is made. It must state that the merchandise being purchased is for the organization’s own use in providing instruction and is being made in the name of the organization. Payment will be made from the organization’s own funds. See Exhibit 8-A.
Hotel Certificates – Educational organizations and their employees traveling on official business of the organization are exempt from the Texas state hotel tax: the organization and their employees must pay local tax. The Texas Hotel Occupancy Tax Exemption Certificate must be presented at the time of registration at the hotel. One per room occupied. When traveling out of state, district employees or groups are not exempt from any hotel taxes. (When individuals request reimbursement for the Texas local or out-of-state hotel taxes paid, reimburse any tax that could not have been exempted.) See Exhibit 8-B. All travel must be forwarded to ‘purchasing@humble.k12.tx.us’.
Note that meals purchased by the school for group student travel on authorized school trips are exempt from the sales tax only if the school contracts for meals. (This would also apply for banquets for school groups.) Generally, the meal must be paid for with a school check and the eating establishment must be provided with an exemption certificate. Individual members of the groups may not claim exemption from sales tax on meals they purchase while on a school or school district authorized trip.
REVENUE RECEIVED
Often times, there is confusion as to whether something is a sale or not. For all revenue received, we must decide if it is a sale, or if it is not a sale.
A sale is the transfer of title or possession of tangible personal property for consideration (usually money). A sale also includes the performance of a taxable service for consideration. All taxable sales are to be reported to the Campus Support Accountant on the Monthly Sales Tax Report (Exhibit 8-C).
In some fund-raising activities, the school or school group is merely acting as a sales representative for a retailer, and tax must be collected. The tax would be remitted to the retailer, and the retailer would claim it as their sale and they would pay the tax to the Comptroller’s office. The school would not report this type revenue as a sale. Examples are vending machine sales where the vendor services the machine, school pictures, and library book sales. Only when the school or school group purchases the merchandise and then resells these items to their customers is the school the seller.
EXAMPLES
|Sale |Not a Sale |
|Admission – athletics, dances, dance performances, drama |Collection of money from students to pay a company for admission |
|performances |or service (i.e., Main Street Theatre, Sea World, PSAT test) |
|Admission – summer camps, clinics, workshops |Commissions received |
|Donated items that are sold |Donations of money to the school or school group |
|Fundraisers where we are the seller, not just the middle-people|Dues received |
| |Fees – musical instrument maintenance, lab |
|Rentals of items |Fieldtrip collections |
|Rental of facilities |Fines received – textbooks, library books, parking, locker, |
| |uniforms, calculators, obligations |
|Sales of food |Fundraisers when the school group merely receives a commission |
| |(i.e., library book fairs, some author sales, recycling) |
|Sales of merchandise |Lost payments – books, handbooks, calculators, locks, ID cards |
|Sales of services |Marathon fundraisers – these are donations (i.e., lift-a-thon, |
| |jog-a- thon, jump rope for heart, basketball hoops) |
|School publication sales |NSF check redeposit |
NON-TAXABLE SALES VS. TAXABLE SALES
Texas sales tax statutes impose tax on the sale, lease, or rental of tangible personal property and selected services. Tangible personal property includes personal property that can be seen, weighed, measured, felt, touched, or that is perceptible to the senses in any other manner. When an individual purchases a tangible item and it becomes the personal property of someone, it is taxable. It is irrelevant if the school logo is on the item or that the item will be utilized by a student in a school group for a school function.
School districts, schools, and school groups making sales of taxable items that do not have a specific exemption must collect and remit the tax. The following lists of items or activities have been identified as being taxable or non-taxable by the Comptrollers’ Office when sold or sponsored by a school, by an organization within a school, PTAs, Booster Clubs, and employee associations. The lists are not all-inclusive but may help make determinations on other similar sales; however, tax law is a collage of political decisions. Call the Campus Support Accountant if uncertain if something is taxable.
NON-TAXABLE
|Ad sales - in yearbooks, athletic programs, newspapers, posters |
|Admission – athletics, dances, dance performances, drama and musical performances |
|Admission – summer camps, clinics, workshops |
|Admission - banquet fees, prom, homecoming |
|Admission - tournament fees, academic competition fees |
|Cosmetology services (Products sold to customers are taxable) |
|Deposits (lockers, etc.) |
|Discount/Entertainment cards and books |
|Facility rentals for school groups |
|Food items sold during fundraisers, including at a PTA carnival |
|Labor - automotive, upholstery classes (parts are taxable) |
|Magazine subscriptions greater than six months |
|Parking permits |
|Services - car wash, cleaning |
|Student Club Memberships |
|Transcripts |
TAXABLE
|Agenda books |
|Agricultural sales |
|Art - supplies and works of art |
|Artistic - CDs, tapes, videos |
|Athletic - equipment and uniforms |
|Auction items sold |
|Automotive - parts and supplies |
|Band - equipment, supplies, patches, badges, uniforms |
|Book covers |
|Books - workbooks, vocabulary, library, author (when we are the seller) |
|Brochure items |
|Calculators |
|Calendars |
|Candles |
|Car - painting, pin striping |
|Clothing - school, club, class |
|Computer - supplies, mouse pads |
|Cosmetology products sold to customers |
|Cups - glass, plastic, paper |
|Decals |
|Directories - student, faculty |
|Drafting – supplies |
|Dry Cleaning Services for Uniforms |
|Family and Consumer Science - supplies and sewing kits |
|Fees - copies, printing, laminating |
|Flowers - roses, carnations, arrangements |
|Greeting Cards |
|Handicrafts |
|Horticulture items |
|Hygiene supplies |
|Identification cards – when they are sold to entire student body (not just the fine for lost card) |
|Locks - sales and rentals |
|Lumber |
|Magazines – subscriptions less than six months |
|Magazines - when sold individually |
|Merchandise, tangible personal property |
|Musical supplies – recorders, reeds |
|Parts - career & technology classes (not to include products used in cosmetology) |
|Parts – upholstery |
|PE - uniforms, supplies |
|Pennants |
|Pictures - school, group (if school is the seller) |
|Plants - holiday greenery and poinsettias |
|Printing fee – computer |
|Rentals - equipment of any kind |
|Rentals – towels |
|Rentals - uniforms of any kind |
|Repairs to tangible personal property (i.e., computer repair, house remodeling) |
|Rings and other school jewelry |
|Rummage and garage sales |
|Safety supplies |
|School publications – athletic programs, posters |
|School publications – brochures |
|School publications – magazines (unless > six month subscription) |
|School publications – newsletters, newspapers (unless printed on newsprint more than once/month & is ................
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