ELEMENTARY/NONCENTRALIZED ACTIVITY FUND SCHOOLS



ELEMENTARY/NONCENTRALIZED ACTIVITY FUND SCHOOLS

YEAR-END CLOSE OUT PACKAGE

Records for school year 2011-2012 will be closed as of May 31, 2012.

ACTIVITY FUND RECORDS AND REPORTS AS FOLLOWS

1. One copy of:

A. Annual Statement of Cash Receipts and Disbursements (AF-100, lines 8 and 13 must agree. Also, principal's signature must be present) supported by a List of Outstanding Checks (AF-101) and a Trial Balance of Activity Accounts (AF-102)

B. Monthly Statements of Cash Receipts and Disbursements (AF-103s), along with monthly AF-101s and AF-102s.

C. Tabulation of Monies Collected by a Person Other Than the Financial Clerk (AF-104).

D. Request for Internal Transfer of Funds (AF-107).

E. Principal's Permission Request and Operating Report for Money-raising Activity (AF-108).

F. Principal's Report of Payables/Receivables (AF-109): (1) List all money owed to outside vendors for services rendered or for materials purchased but not paid for as of May 31, 2012; (2) List all money owed to the district for bus trips, warehouse purchases, textbooks, etc., but not paid for as of May 31, 2012.

G. Request for Quotation (AF-110) if bids were taken on any purchases.

H. Tabulation of Quotations (AF-111) if bids were taken on any purchases.

2. Activity fund checkbook(s).

3. Bank statements (from June 2011 through May 2012).

4. Paid checks, including checks listed as outstanding last year (May 31, 2011).

5. Bank deposit slips, including deposit slips for 2011 deposits-in-transit.

6. All unpaid checks (NSF/stop payment) returned by the bank that have not been redeemed by the maker.

7. General Ledger or Combined Cash Journal.

8. Cash receipt books (attach in each book an adding machine tape totaling the dollar amount of the book or the portion of the book applicable to school year 2011-2012).

9. Disbursement voucher books (attach in each book an adding machine tape totaling the dollar amount of the book or the portion of the book applicable to school year 2011-2012).

10. Internal Control Questionnaire with principal's signature.

11. Supporting documents such as vendor invoices, etc., attached to the original of each disbursement voucher. The file must be in alpha-numeric sequence.

12. In the event a trust account is established, all bank statements, paid checks, and checkbooks must be submitted relative to that account(s).

13. Year-end Activity Funds Checklist must be completed, signed, and submitted when records are turned in.

Elementary / Non-centralized Activity Fund Schools

Page 2

All forms must be correctly filled out and in balance before submitting them to the Office of Inspector General. Out-of-balance statements will not be accepted. Reports should be delivered personally to an internal auditor who will be stationed at the Hattie Mae White Educational Support Center, Room 2C16, on the date and time scheduled. Room 2C16 is a conference room located in the front of the building on the second floor. Do not send through the U.S. mail or school mail.

Submit records in the smallest storage box consistent with the size of the records, but use a sturdy box that will not tear or fall apart. The box must have a removable top. Remember that other boxes will be stacked on your box.

Be sure to put the school's name on the box and on all the contents therein.

NOTE: a. Deposit all receipts since the last deposit on May 31, 2012 during regular banking business hours.

b. Since the elementary schools turn in their disbursement voucher and cash receipt books, deposit slips, and checkbooks, they should do the following.

1. Detach as many blank checks from the checkbook that are needed for the summer period and retain these checks. A statement listing the retained checks must be signed by the principal and submitted with activity fund records.

2. Make as many copies of the next unused disbursement vouchers and cash receipts as will be necessary to last for the summer period. You will be able to use these to records to maintain the recording of your records for the summer period. When the original check book, disbursement voucher book, and receipt book is returned to you, please attach the copies that were used to the originals that have been returned.

3. Retain all blank deposit slips. Receipts should be maintained as noted above.

Prepare the Combined Cash Journal or General Ledger to record the transactions during the summer period. This will allow you to be current when your records are returned after the audit.

SUBMISSION SCHEDULE

FOR NONCENTRALIZED ACTIVITY FUND (NON-CAF) SCHOOLS

CLOSE-OUT OF FINANCIAL RECORDS

All records for the year-end close-out of non-CAF schools' activity funds should be delivered to the Hattie Mae White Educational Support Center according to the schedule shown below:

SCHOOLS DATE TIME

School Improvement Officers June 13

Thuy Le-Thai & Rodney Watson 9:30 a.m. - 11:30 a.m.

Debbie Crowe 1:00 p.m. - 3:00 p.m.

School Improvement Officers June 14

Karla Loria & Rolando Trevino 9:30 a.m. - 11:30 a.m.

Marshall Scott 1:00 p.m. - 3:00 p.m.

School Improvement Officers June 18

Beth Dow & Kim Fonteno 9:30 a.m. - 11:30 a.m.

Imelda de la Guardia 1:00 p.m. - 3:00 p.m.

School Improvement Officers June 19

Jocelyn Mouton & Andre Spencer 9:30 a.m. - 11:30 a.m.

Patsy Cavazos 1:00 p.m. - 3:00 p.m.

Personnel from Campus Audits will be on hand at the times reflected above for each school to check in records. Except for extenuating circumstances, a request for an extension will be considered an indication that the records have not been maintained on a current basis throughout the school year and will be so reported in the audit report.

An in-service is scheduled for Friday, May 11, 2012, at 1:30 p.m. in the Board Auditorium to assist those financial clerks needing help in completing their close-out packets. Attendance at the in-service is voluntary. Please bring your packet.

The Campus Audits Department will contact each school after completion of its audit.

NONCENTRALIZED ACTIVITY FUNDS

YEAR-END ACTIVITY FUNDS CHECKLIST- 2012

Please hand deliver at the time records are turned in. For Audit

Dept. Use

Only

1. AF-100, Annual Statement of Cash Receipts and Disbursements School Audit

Dept.

(a) Totals of lines 8 and 13 agree _________

(b) Signed by the principal _________

2. AF-101, List of Outstanding Checks

Monthly-June 2011 through May 2012 ______ ______

3. AF-102, Trial Balance of Activity Accounts

Monthly-June 2011 through May 2012 ______ ______

4. AF-103, Monthly Statement of Cash Receipts and

Disbursements, from June 2011 through May 2012 ______ ______

5. AF-104, Tabulation of Monies Collected by a Person

Other Than the Financial Clerk ______ ______

6. AF-107, Request for Internal Transfer of Funds ______ ______

7. AF-108, Money-raising Activity Report ______ ______

8. AF-109, Principal's Report of Payables/Receivables ______ ______

9. AF-110, Request for Quotation ______ ______

10. AF-111, Tabulation of Quotations ______ ______

11. All activity fund checkbooks ______ ______

12. Statement of retained blank checks ______ ______

13. All paid checks (including those outstanding of the prior year) ______ ______

14. All bank deposit slips (including in-transit items of the prior

year) ______ ______

15. All bank statements from June 2011 through May 2012 ______ ______

16. All cash receipt books ______ ______

17. All disbursement voucher books ______ ______

18. All original disbursement vouchers with related supporting

documents attached ______ ______

19. All returned checks that have not been collected ______ ______

20. Combined Cash Journal or General Ledger ______ ______

21. Internal Control Questionnaire ______ ______

Indicate ”NONE” on lines 5 to 10, if, and only if, the school does not have any related activity in the area specified.

School Financial Clerk School Principal

HISD Auditor/Date School Name

40.6155 HOUSTON INDEPENDENT SCHOOL DISTRICT

AF-1OO

REV. 4/02 _______________________________SCHOOL ACTIVITY FUND

ANNUAL STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS

FOR THE SCHOOL YEAR CLOSED MAY 31, 2012

CASH

1. Cash balance at beginning of school year, per books * $

2. Plus: Total cash receipted from all collections $ (1)

3. Bank adjustments (net) - See instruction no. 4

4. SUBTOTAL OF ALL RECEIPTS (line 2 + line 3)

5. Less: Total cash paid out by check (2)

6. Uncollected returned checks

7. SUBTOTAL OF ALL DISBURSEMENTS (line 5+ line 6)

8. CASH BALANCE AT END OF SCHOOL YEAR (line 1 + line 4 - line 7) $

BANK RECONCILIATION

Bank Name

Account Number

9. Balance per bank statement as of $

(Date)

10. Plus: Deposits-in-transit

11. SUBTOTAL (line 9 + line 10) $

12. Less: Outstanding checks (list on AF-101 form)

13. ADJUSTED BANK BALANCE AT END OF SCHOOL YEAR

(line 11 - line 12) $

INVESTMENTS

14. Investments at beginning of school year $

15. Plus: Increase in investments this year:

16. New Investments $

17. Interest revenue

18. SUBTOTAL INCREASE IN INVESTMENTS (line 16 + line 17)

19. Less: Investment withdrawals

20. INVESTMENT BALANCE AT END OF SCHOOL YEAR

(line 14 + line 18 - line 19) $

1) The amount should be taken from the year's tape of the cash receipt book(s).

2) The amount should be taken from the year's tape of the cash disbursement book(s).

NOTE: The end of the school year for all schools must be May 31, 2012. All money receipted during the month of May must be deposited during the month of May.

*On Line 1, the beginning cash balance must be the same amount shown on Line 8 of last year’s AF-100.

40.6155 HOUSTON INDEPENDENT SCHOOL DISTRICT

AF-100

REV. 4/02 SCHOOL ACTIVITY FUND

ANNUAL STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS

FOR THE SCHOOL YEAR CLOSED MAY 31, 2012

CASH SUMMARY

21. Cash balance at end of school year * $

22. Plus: Petty cash control $

23. Investments (list):

HISD

Other-see instruction no. 5

24. Other receivables - see instruction no. 6

25. SUBTOTAL (lines 22 through 25) $

26. TOTAL CASH TO BE ACCOUNTED FOR (line 21 + line 25)** $

* The figures shown on lines 8, 13, and 21 must be equal.

** This amount must be the same as the total on the AF-102 form, Trial Balance of Activity Accounts.

INSTRUCTIONS:

1. This report must be completed by all schools at the end of the school year.

2. This report should be prepared in triplicate. Distribution is as follows:

Original - to the Office of Internal Audit at the end of the school year

One copy - to the principal

One copy - retain with activity fund records

3. The AF-101 form, List of Outstanding Checks, and the AF-102 form, Trial Balance of Activity Accounts, must be completed in conjunction with this report.

4. Itemize below: (1) all bank adjustments, and (2) uncollected returned checks.

(1)

TOTAL $ $

(2)

TOTAL $

5. Itemize below other investments:

6. Itemize below other receivables:

Principal’s signature Date

40.2500 HOUSTON INDEPENDENT SCHOOL DISTRICT

AF-109

REV.4/02 SCHOOL ACTIVITY FUND

PRINCIPAL'S REPORT OF PAYABLES/RECEIVABLES

AS OF MAY 31, 2012

This report shall include all financial payables/receivables of the activity fund at school closing for such items as textbooks, school supplies, periodicals, equipment, etc.

Description of Item Amount of

Payables(Receivables)

Outside Vendors:

$

TOTAL OWED TO (DUE FROM) OUTSIDE VENDORS $

HISD: $

Transportation (HISD) - Bus trips

Warehouse purchases

Textbooks - state

Textbooks - city

If none, indicate "NONE" $

I certify that this report is true and correct to the best of my best knowledge.

Principal's signature

INSTRUCTIONS:

1. This report must be completed in duplicate by all Non-CAF activity fund schools at the end of the school year, May 31, 2012.

2. Submit original to the Office of Inspector General at end of the year; retain copy at the school.

SCHOOL NAME

NONCENTRALIZED ACTIVITY FUNDS

B-1

INTERNAL CONTROL QUESTIONNAIRE

AUDIT PERIOD: __________________

Following is the questionnaire to be completed by the principal and secretary/financial clerk.

CHECK ONE

1. Does this school have any other school and/or student-related ____ ____

bank account(s) other than the activity fund bank account? Yes No

If yes, please give information relating to this (or these) account(s).

2. Does the school own an investment not recorded in the school's ____ ____

Combined cash journal or general ledger? Yes No

If yes, please give information relating to this (or these) account(s).

3. Fund-raising Activities (AF-108)

a) Have all fund-raising activities at the school been

Supported by an AF-108 form prior to the commencement ____ ____

of the activity? Yes No

If not, please list which fund-raising activities are not

supported by an AF-108 form.

(b) Has district office approval been obtained for all school-wide ____ ____

fund-raising activities prior to commencement of the activity? Yes No

If not, please explain.

4. Do the official activity fund cash receipt books for the audit ____ ____

period reflect all cash collected/received at the school? Yes No

If not, please explain.

SCHOOL NAME

NONCENTRALIZED ACTIVITY FUNDS

B-2

INTERNAL CONTROL QUESTIONNAIRE

AUDIT PERIOD: __________________

CHECK ONE

5. Were any unofficial cash receipt books (dime store variety) ____ ____

used at this school during the audit period? Yes No

If yes, please explain.

6. Were 100% of all money collected, receipted, and deposited ____ ____

in the school activity fund bank account? Yes No

If not, please explain.

7. Do the disbursement voucher books record all disbursements ____ ____

made by the school during the audit period (with the exception Yes No

of petty cash)?

If not, please explain.

8. Were there any cash disbursements made other than those ____ ____

that were paid by an official school and/or district check(s), Yes No

excluding petty cash

If yes, please give information relating to disbursement(s).

9. Do you know of any loans that were made in the school's name ____ ____

or of any loans made to any student or teacher attending this Yes No

school for which the school and/or district might be financially

responsible?

If yes, please explain.

SCHOOL NAME

NONCENTRALIZED ACTIVITY FUNDS

B-3

INTERNAL CONTROL QUESTIONNAIRE

AUDIT PERIOD: __________________

CHECK ONE

10. Were all petty cash transactions recorded in the combined ____ ____

cash journal or general ledger? Yes No

If not, please explain.

11. Does the school send an AF-105 form (Collections for Monies due ____ ____

HISD) to the Treasury Department monthly or as otherwise needed? Yes No

If not, please explain.

12. Are you holding any bills waiting accumulation of funds in order ____ ____

to make payments? Yes No

If yes, please explain.

13. Internal Transfers (AF-107)

a) Have proper authorizations been obtained on all internal ____ ____

transfers (AF-107) where clubs and/or class sponsors Yes No

are involved?

If not, please explain.

(b) Has proper district office approval been obtained for transfers ____ ____

to and from unrelated accounts? Yes No

If not, please explain.

SCHOOL NAME

NONCENTRALIZED ACTIVITY FUNDS

B-4

INTERNAL CONTROL QUESTIONNAIRE

AUDIT PERIOD: __________________

CHECK ONE

14. Collecting Money By Other Than The Financial Clerk

(a) Are all faculty members advised of the proper procedures for ____ ____

collecting and receipting money turned in by students and others? Yes No

If not, please explain.

(b) Are faculty members advised that cash payments can ____ ____

not be made from money collected? Yes No

If not, please explain.

15. Is attendance sign-in form filled out completely according to the ____ ____

sign-in instructions? Yes No

If not, please explain.

16. Absence From Duty Reports

a) Has an absence from duty report form been filled out completely ____ ____

by each employee and signed by the principal (other than current Yes No

absentees)?

If not, please explain.

(b) Are the absence from duty report forms filed alphabetically ____ ____

by month? Yes No

If not, please explain.

SCHOOL NAME

NONCENTRALIZED ACTIVITY FUNDS

B-5

INTERNAL CONTROL QUESTIONNAIRE

AUDIT PERIOD: __________________

CHECK ONE

16. (c) In instances where the employee has been absent due ____ ____

to personal illness for more than seven continuous days, Yes No

has the employee secured the attending physician's

signature or attached the physician's statement to the

absence from duty report form?

If not, please explain.

17. Payroll record maintenance

a) Are time sheets filled out each day? Are absence from duty reports completed promptly after each absence? Are the Time Entry Status Reports and the Approved Time Reports on file for each pay period?

_____ ____

Yes No

Please explain any no answer.

(b) Are all payroll records maintained for five years? ____ ____

Yes No

If not, please explain.

18. Purchasing

(a) Has the school made all purchases during the year in ____ ____

accordance with Board Policy and Administrative Yes No

Procedures?

If not, please explain.

b) Has the school followed established bidding procedures ____ ____

when necessary? Yes No

If not, please explain.

SCHOOL NAME

NONCENTRALIZED ACTIVITY FUNDS

B-6

INTERNAL CONTROL QUESTIONNAIRE

AUDIT PERIOD: __________________

CHECK ONE

19. Does the school observe the Competitive Food Regulation which ____ ____

prohibits the sale of carbonated beverages and other specified Yes No

foods to students prior to the end of the last lunch period at any

location on campus?

If not, please explain.

20. Does the school pre-sign activity fund checks? ____ ____

Yes No

Please list authorized activity fund check signers for

this activity fund fiscal year (June – May).

Print Name Actual Signature

If actual signature is not available, please explain.

STATEMENT OF PRINCIPAL AND SECRETARY/FINANCIAL CLERK

With respect to the answers I have given to the above questions, I declare that I have answered truthfully to the best of my knowledge in all instances.

Principal Date

Secretary/Financial Clerk Date

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