PROCEDURES AND GUIDELINES MANUAL

[Pages:285]Procedures and

Guidelines Manual

Denton Independent School District Division of Administrative Services

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TABLE OF CONTENTS

Contact List ....................................................................................................................... xvii Secretary and Bookkeeper Meeting Schedule.................................................................. xxii Administrative Services - Calendar of Events................................................................. xxiii Administrative Services- Recurring Dates ..................................................................... xxvii

Accounts Payable ....................................................................................................................xxvii

Budget ......................................................................................................................................xxvii

Payroll Dates............................................................................................................................xxvii

Mail......................................................................................................................................... xxviii 1 Purchasing Guidelines............................................................................................... 1-1

1.1 Purchasing Function in Texas Public Schools ........................................................... 1-1

1.2 Purchasing Laws .......................................................................................................... 1-2

1.3 Purchasing Procedures and Guidelines ..................................................................... 1-5

1.3.1 Procurement Methods Used by District ...................................................................................1-5 1.3.2 Cooperative Purchasing ...........................................................................................................1-6 1.3.3 Competitive Pricing Categories ...............................................................................................1-8 1.3.4 Contracts................................................................................................................................1-11 1.3.5 Add/Change Vendor ..............................................................................................................1-11

1.4 Purchase Orders......................................................................................................... 1-13

1.4.1 Types of Purchase Orders ......................................................................................................1-14 1.4.1.1 Typical Purchase Orders ..............................................................................................1-14 1.4.1.2 Open Purchase Orders..................................................................................................1-14 1.4.1.3 Open Purchase Orders for Copiers...............................................................................1-14 1.4.1.4 Bulk Purchase Orders...................................................................................................1-15 1.4.1.5 Emergency Purchase Orders ........................................................................................1-15 1.4.1.6 Purchase Orders for Maintenance and Operations .......................................................1-15

1.4.2 Food Guidelines ? In-District Food .......................................................................................1-16 1.4.2.1 Allowable Expenditures ...............................................................................................1-16 1.4.2.2 Funding ........................................................................................................................1-17

1.4.3 Internet Purchasing ................................................................................................................1-18

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1.4.4 Purchasing On Approval........................................................................................................1-18 1.4.5 Technology Purchases ...........................................................................................................1-18

1.4.5.1 Technology Purchases - Hardware...............................................................................1-19 1.4.5.2 Technology Purchases - Software ................................................................................1-19 1.4.5.3 Ordering Approved Software .......................................................................................1-19 1.4.5.4 Ordering Unapproved Software ...................................................................................1-19 1.4.5.5 Ordering an iPad ..........................................................................................................1-20 1.4.6 Purchasing With Petty Cash ..................................................................................................1-22 1.4.6.1 Purchases at Conferences with Petty Cash...................................................................1-23 1.4.7 Purchasing Cutoffs Dates ......................................................................................................1-23 1.4.8 Purchasing Tips .....................................................................................................................1-23 1.4.8.1 Amazon ........................................................................................................................1-23 1.4.8.2 Barnes & Noble............................................................................................................1-23 1.4.8.3 Best Buy.......................................................................................................................1-23 1.4.8.4 Costco ..........................................................................................................................1-24 1.4.8.5 Denton Public School Administrators Association ......................................................1-24 1.4.8.6 Enterprise .....................................................................................................................1-24 1.4.8.7 Franklin Covey.............................................................................................................1-24 1.4.8.8 Kroger ..........................................................................................................................1-24 1.4.8.9 Magazine Subscriptions ...............................................................................................1-24 1.4.8.10 Office Depot.................................................................................................................1-24 1.4.8.11 Pizza Hut ......................................................................................................................1-25 1.4.8.12 Sam's Club...................................................................................................................1-25 1.4.8.13 Suspended Vendors......................................................................................................1-25 1.4.8.14 Sysco ............................................................................................................................1-25 1.4.8.15 T-Shirts and Other Garments .......................................................................................1-25 1.4.8.16 Vendor Travel ..............................................................................................................1-26 1.4.9 Use of Public Funds ? Unallowable Expenditures.................................................................1-26

1.5 Intra-District Billing .................................................................................................. 1-26

1.5.1 Snacks from Child Nutrition..................................................................................................1-26 1.5.2 Purchases from Warehouse....................................................................................................1-40

2 Travel Guidelines ....................................................................................................... 2-1

2.1 Day Travel .................................................................................................................... 2-1

2.2 Overnight Travel.......................................................................................................... 2-1

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2.3 Travel Expense Form................................................................................................... 2-1

2.4 Professional Dues ......................................................................................................... 2-2

2.4.1 Advance Payment ....................................................................................................................2-2

2.5 Registration Fees .......................................................................................................... 2-2

2.5.1 Advance Payment ....................................................................................................................2-2 2.5.2 Reimbursement ........................................................................................................................2-2

2.6 Lodging ......................................................................................................................... 2-2

2.6.1 Internet Access ........................................................................................................................2-3 2.6.2 In-State Lodging ......................................................................................................................2-3

2.6.2.1 Lodging in the Metroplex...............................................................................................2-5 2.6.2.2 Texas Hotel Occupancy Tax Exemption Certificate ......................................................2-5 2.6.3 Out-of-State Lodging...............................................................................................................2-6 2.6.4 State Travel Management Program ? Hotel Contracts ............................................................2-8 2.6.4.1 State Hotel Directory......................................................................................................2-9 2.6.4.2 Reservations for State of Texas Contract Rate...............................................................2-9 2.6.4.3 Traveler Identification at Contract Hotels......................................................................2-9 2.6.4.4 Cancellations..................................................................................................................2-9 2.6.4.5 Conferences and Group Meetings ..................................................................................2-9 2.6.5 Travel Advance Card...............................................................................................................2-9 2.6.5.1 Travel Advance Card Procedures.................................................................................2-10 2.6.5.2 Request to Travel Form................................................................................................2-13 2.6.5.3 Travel Advance Agreement .........................................................................................2-14 2.6.6 Safety Tips for Hotel Stays....................................................................................................2-15

2.7 Meal Allowances......................................................................................................... 2-16

2.7.1 In-State Travel .......................................................................................................................2-16 2.7.1.1 Local Meal Allowances................................................................................................2-16 2.7.1.2 State and Federal Grant Meal Allowances ...................................................................2-16

2.7.2 Out-of-State Travel................................................................................................................2-17

2.8 Mileage ........................................................................................................................ 2-19

2.8.1 Mileage for Overnight Travel or Travel Outside of the District ............................................2-19 2.8.2 Mileage for In-District Travel Between Campuses and Departments Using Denton ISD Mileage Chart ......................................................................................................................................2-20 2.8.3 Local Mileage Rate................................................................................................................2-21 2.8.4 Grant Mileage Rate................................................................................................................2-21

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2.8.5 Insurance................................................................................................................................2-21

2.9 Car Rental................................................................................................................... 2-22 2.10 Airfare ......................................................................................................................... 2-22

2.10.1 National Travel Systems ...................................................................................................2-22 2.10.2 Fees - National Travel Systems ........................................................................................2-23 2.10.3 Fees ? Checked Baggage ..................................................................................................2-23 2.10.4 Types of Tickets................................................................................................................2-23

2.10.4.1 Refundable Tickets.......................................................................................................2-23 2.10.4.2 Non-Refundable Tickets ..............................................................................................2-23 2.10.5 Airfare Cancellation..........................................................................................................2-24

2.11 Charter Buses ............................................................................................................. 2-24 2.12 Parking........................................................................................................................ 2-24 2.13 Student Travel ............................................................................................................ 2-24

2.13.1 Lodging.............................................................................................................................2-25 2.13.2 Meals.................................................................................................................................2-25

2.13.2.1 Meals for Athletic Travel .............................................................................................2-25 2.13.3 Transportation...................................................................................................................2-25

2.13.3.1 DISD Buses..................................................................................................................2-26 2.13.3.2 Charter Buses ...............................................................................................................2-26 2.13.3.3 Budget Coding .............................................................................................................2-26

3 Account Code Structure............................................................................................. 3-1 3.1 Fund Code Definitions ................................................................................................. 3-1 3.2 Function Code Definitions........................................................................................... 3-4 3.3 Sub-Object Code Definition ........................................................................................ 3-5 3.4 Organization Code Definitions.................................................................................. 3-12 3.5 Program Intent Code Definitions ............................................................................. 3-16 3.6 Object Code Definitions............................................................................................. 3-17

4 Records Management ................................................................................................ 4-1 4.1 Policy ............................................................................................................................. 4-1

4.1.1 Designation of Records Management Representative (RMR).................................................4-2 4.1.1.1 Duties and Responsibilities of the Records Management Representative......................4-2

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4.2 Definitions ..................................................................................................................... 4-2

4.3 Records Management Cycle........................................................................................ 4-4

4.4 Frequently Asked Questions ....................................................................................... 4-5

4.4.1 What is records management? .................................................................................................4-5 4.4.2 What is a record? .....................................................................................................................4-5 4.4.3 What is a convenience copy and how do we destroy this type of form? .................................4-5 4.4.4 Who do we contact for questions? ...........................................................................................4-6 4.4.5 Where are the laws on records management? ..........................................................................4-6 4.4.6 What is a Retention Schedule and how do I get a copy? .........................................................4-6 4.4.7 Who makes up the Retention Schedule?..................................................................................4-6 4.4.8 What is a Records Series?........................................................................................................4-6 4.4.9 What if I can't find what I am looking for on the retention schedule? .....................................4-6 4.4.10 What is the difference between open and confidential records? .........................................4-7 4.4.11 What is the difference between public and private (personal) records?..............................4-7 4.4.12 How do I get a "Records Box"?..........................................................................................4-7 4.4.13 How do I pack boxes?.........................................................................................................4-9 4.4.14 How do I label the box? ......................................................................................................4-9 4.4.15 How do I complete the Records Storage Master Log?......................................................4-10

......................................................................................................................................................... 4-10 4.4.16 Where do I store records? .................................................................................................4-11 4.4.17 When can records be destroyed?.......................................................................................4-11 4.4.18 What is the process to destroy records? ............................................................................4-11 4.4.19 How do I complete the Request for Authority to Destroy Records Form? .......................4-11 4.4.20 References.........................................................................................................................4-13

5 eFinancePLUS ........................................................................................................... 5-1

5.1 Accessing eFinancePLUS ............................................................................................ 5-1

5.2 Accounting .................................................................................................................... 5-2

5.2.1 Expenditure Ledgers................................................................................................................5-2 5.2.2 Budget Control ........................................................................................................................5-5 5.2.3 Period Balance.........................................................................................................................5-7 5.2.4 Budget Transactions ................................................................................................................5-9 5.2.5 Vendor Information ...............................................................................................................5-10

5.3 Purchasing .................................................................................................................. 5-14

5.3.1 Requisitions ...........................................................................................................................5-14

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5.3.2 5.3.3 5.3.4

Requisition Listing ................................................................................................................5-21 Purchase Order Listing ..........................................................................................................5-24 Vendor Transactions..............................................................................................................5-27

5.4 eFinancePLUS Reports.............................................................................................. 5-30

5.4.1 Detail Expenditure Status Report ..........................................................................................5-30 5.4.2 Detailed Revenue Status Report ............................................................................................5-34 5.4.3 Expenditure Audit Trail Report .............................................................................................5-38 5.4.4 Revenue Audit Trail Report...................................................................................................5-42 5.4.5 Budget Exceeds Report..........................................................................................................5-46

6 Budget......................................................................................................................... 6-1

6.1 Budget Instructions...................................................................................................... 6-1

6.1.1 Campus Budget Allocations ....................................................................................................6-1 6.1.1.1 October 1 Adjustment ....................................................................................................6-1 6.1.1.2 Rollover..........................................................................................................................6-1

6.1.2 Departmental Budgets .............................................................................................................6-1 6.1.2.1 Terminating Contracts....................................................................................................6-2 6.1.2.2 New Contracts................................................................................................................6-2

6.1.3 Capital Outlay Criteria.............................................................................................................6-2

6.2 Use of Public Funds...................................................................................................... 6-2

6.3 Description of Funds .................................................................................................... 6-3

6.3.1 Fund 170..................................................................................................................................6-3 6.3.2 Fund 171..................................................................................................................................6-3 6.3.3 Fund 180..................................................................................................................................6-3 6.3.4 Fund 181..................................................................................................................................6-3 6.3.5 Fund 185..................................................................................................................................6-3 6.3.6 Fund 188..................................................................................................................................6-3 6.3.7 Fund 189..................................................................................................................................6-3 6.3.8 Fund 190..................................................................................................................................6-3 6.3.9 Fund 191..................................................................................................................................6-3 6.3.10 Fund 192 .............................................................................................................................6-3 6.3.11 Fund 193 .............................................................................................................................6-3 6.3.12 Fund 194 .............................................................................................................................6-3 6.3.13 Fund 195 .............................................................................................................................6-3 6.3.14 Fund 196 .............................................................................................................................6-4

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