STUDENT ACTIVITY OPERATION MANUAL
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2015/2016
TABLE OF CONTENTS
GENERAL INFORMATION 2-7
BOOKSTORE CONTACTS 4
GENERAL INFORMATION 5
TAX IDENTIFICATION NUMBER 5
DO'S AND DON'TS 6
AUXILIARY FINANCIAL AGREEMENT FORM 7
GENERAL REVENUE 8-16
REVENUE COLLECTION 9 DAILY CASH COLLECTION 10,11
CASH COLLECTION REPORT FORM 12
*RECEIPTING/TICKET SALES 13
*TICKET SALES REPORT 14
*TICKET SALES REPORT FORM 15
NIGHT DEPOSITS 16
*Specific instructions regarding completion of the Ticket Sales Report
REQUISITIONS/EXPENDITURES 17-29
GENERAL INFO ON EXPENDITURES 18
REQUISITIONS/PURCHASE ORDERS 18
PROCUREMENT RULES/QUOTES 19
REQUEST FOR QUOTE FORM 20
FIXED ASSETS 21
AFTER-THE-FACT PURCHASE ORDERS 22
PAYROLL EXPENSES 23
REIMBURSEMENT & REFUNDS 24
AUXILIARY REIMBURSEMENT FORM 25
AUXILIARY REFUND FORM 26
SUMMARY OF PAYMENT PROCEDURES 27
SUBSTITUTE VENDOR INVOICE FORM 28
STATUS REPORTS & FUND TRANSFERS 29
ATHLETICS 30-33
ATHLETIC REVOLVING FUND 31
ATHLETIC MEAL EXPENSE GUIDELINES 32
ATHLETIC MEAL EXPENSE INVOICE 33
CONTRACT PROCESSING. 34-37
CONTRACT & AGREEMENT PROCESSING 35
MEMORANDUM 36
COVER SHEET 37
GENERAL TRANSPORTATION GUIDELINES 38-41
2013/2014
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AUXILIARY OPERATIONS MANUAL
This Procedures Manual was designed as a source document for staff in relation to the District's Auxiliary Funds. All schools must comply with these procedures. Compliance with the following procedures will develop consistency between schools and help maintain compliance with the Uniform System of Financial Reporting (U.S.F.R.). The U.S.F.R. is the accounting and financial reporting manual for Arizona School Districts, established by the Department of Education, Auditor General. The Chief Financial Officer must approve any deviation from these procedures.
All references to the "Bookstore Manager" made in this Procedures Manual refers to the following:
Casteel HS THIS SCHOOL HAS BEEN ASSIGNED TO
CCHS Bookstore - Tony Rodriguez
Ext 8131
CHS: THIS SCHOOL HAS BEEN ASSIGNED TO
CHS Bookstore - Susan Barthelme
Ext 7745
HHS: THIS SCHOOL HAS BEEN ASSIGNED TO
HHS Bookstore - Michelle Snider
Ext 5220
BHS: THIS SCHOOL HAS BEEN ASSIGNED TO
BHS Bookstore - Carol Skocypec
Ext - 2265
PHS: THIS SCHOOL HAS BEEN ASSIGNED TO
PHS Bookstore - Debbie Brown
224-2862
JR HIGHS: THESE SCHOOLS HAVE BEEN ASSIGNED TO
Cathi Taylor
Ext 7673
ELEMENTARY: THESE SCHOOLS HAVE BEEN ASSIGNED TO
Cathi Taylor
Ext 7673
GENERAL INFORMATION
The Auxiliary Operations Fund shall consist of all monies raised with the approval of the CUSD Governing Board in pursuance of and in connection with all activities of school bookstores and athletic activities.
This fund uses modified accrual basis of accounting. This means that revenues are recorded when cash is received, and expenditures are recorded when liabilities are incurred.
Listed below are revenue sources commonly associated with Auxiliary Operations Fund accounting (this is not an all inclusive list):
▪ Sale of supplies and materials
▪ Class Fees
▪ Textbook deposits
▪ Gate receipts from athletic events
▪ Camps/Clinics registration fees
▪ Tournament fees
▪ Interest on investments
TAX IDENTIFICATION NUMBER
#86-6000515
DOS AND DON’TS
DON'TS:
▪ Don’t make purchases without a properly executed Purchase Order.
▪ Don’t make commitments without prior written approval, as it may result in a double budget penalty!
▪ Don’t request a Purchase Order for goods or services from a CUSD employee. Employees can contact Dale Larson, DO Purchasing about the CUSD regulations. This also applies to employees that had provided goods or services in the past.
▪ Don’t sign contracts or agreements. Refer to Contract & Agreement Processing
▪ Don’t keep money in your classroom. You could be liable for any losses.
▪ Don’t make a purchase using your own money. Pre-approval is required. Contact Marylou Hagerty, Assistant Business Manager, at the District Office or Joel Wirth, Chief Financial Officer for written pre-approval.
▪ DOS:
▪ Do return all unused tickets to the Bookstore to insure proper accounting receipts.
▪ Do contact the Bookstore Manager at your site regarding night deposits for athletics gate receipts, and/or other weekend functions (pg 16).
▪ Do have the Admin Asst/Bookstore Manager at your site run School Cash Fund Reports to check your account balance before you submit a requisition for a Purchase Order (PO). You must have funds in your account to cover the amount of the PO.
▪ AUXILIARY FINANCIAL AGREEMENT
_____________________________, agree to be the contact for the
_________________________ Auxiliary Account at ________________________
(Site)
for school year _______________.
I agree to perform the following fiduciary duties related Auxiliary Accounts _______
(Initial here)
• Prepare and submit the necessary requisition/purchase order/check request prior to any purchase. Any orders or purchases made prior to approval may result in a “Double Budget Penalty.”
• Maintain records of deposits, expenditures and cash balances which should be reconciled to IFAS reports monthly. These reports may be obtained from the Bookstore/Administrative Assistant at your site.
I understand that failure to follow the established procedures outlined in the Auxiliary Operations Manual may result in my termination to manage the auxiliary account.
___________________________________ __________________________
Signature Date
7/2012
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GENERAL REVENUE
Please keep the following things in mind when collecting money on a daily basis. All funds collected each day must be taken to the designated person for cash collections. Cash is not to be kept overnight in the advisor’s possession. You may be responsible for any theft if procedures are not followed.
All checks accepted must be pre-printed with the account holder’s name, address and phone number. Do not accept checks without this information. Any check accepted from a student must contain the student’s identification number and the IFAS account number. All NSF checks will be turned over to a collection agency to recover funds. The maker of the check will be charged a minimum fee of $30.00 for each NSF check.
CASH COLLECTION REPORT
For all revenue-producing events that do not lend themselves to the use of tickets, the responsible employee must complete the four-part “Cash Collection Report” form (part number 67-650425 available at the warehouse) with proper back-up documentation as follows:
To be completed by depositor
FIELD EXPLANATION
1. Student Activity/Auxiliary/District Services Check the appropriate field
2. School Name of school
3. Date Date of event
4. Account Name Name of club/course
5. Account Code Club/course IFAS Key
6. Event/Source of Funds Description of event/source
7. Club Sponsor Name of sponsor/designee
8. Description of Item Sold Name of items being sold
9. Beginning Inventory No. of items on hand to be sold
10. Ending Inventory Actual no. on hand after sale
11. Quantity Sold Subtract ending inventory from
beginning inventory
12. Selling Price Selling price of items sold
(It is possible to have more than
one selling price. If so, list the
price on separate lines.)
13. Sales Amount Selling price times quantity sold
14. Total Sales Sum of sales amounts for all items
(CONT’D from pg 8)
15. Inventory Verified by Sponsor/designee must sign and date after verifying the actual count of beginning and ending inventory
16. Description of Other Revenue Fill in the amount on the
appropriate line(s)
17. Total Other Revenue Sum of Other Revenue
18. Denomination/Amount Issued/Returned Breakdowns of change fund and
deposit
19. Less Change Fund Issued Total amount of change issued
20. Total Deposit Subtract the change fund issued
from the total cash & checks
deposited. Enter total deposit
amount in the reconciliation
section also.
Cash Collection Report Cont’d
21. Total Sales/Other Revenue Enter Total Sales or Total Other
Revenue Amount
22. Cash Overage/(Shortage) Difference between Total Deposit
& Total Sales/Other Revenue
23. Reason for Overage/(Shortage) Describe reason for any variance
24. Sponsor’s Signature/Date of Deposit Self Explanatory (required)
25. Officer’s Signature/Date of Deposit Self Explanatory (required)
26. Change Fund Issued To Club sponsor/designee or officer signature and date upon change
fund issuance
27. Deposit Received By Signature of individual who
accepts the deposit at the
bookstore or front office/
date of deposit
28. Change Fund & Cash Collection Verified By Bookstore Manager or front office designee signature and date after verifying change fund and cash collections
This report should be distributed as follows:
Copy 1 to Accounting along with corresponding validated deposit slip and IFAS batch proof; Copy 2 filed in Bookstore/Front Office with validated deposit slip, the IFAS batch proof and copies of checks; Copy 3 is for the club’s or depositor’s records; Copy 4 is retained by the Bookstore as proof of change fund issuance.
Cash Collection Report
1 STUDENT ACTIVITY 1 AUXILIARY 1 DISTRICT SERVICES
SCHOOL 2 DATE 3
ACCOUNT NAME 4 ACCOUNT CODE 5
EVENT/SOURCE OF FUNDS 6
CLUB SPONSOR/ADVISOR 7
INVENTORY SALES
|DESCRIPTION OF ITEM SOLD |BEGINNING INVENTORY |ENDING INVENTORY |QUANTITY SOLD |SELLING PRICE |SALES AMOUNT (QTY SOLD|
| |QUANTITY |QUANTITY | | |X PRICE) |
|8 |9 |10 |11 |12 |13 |
| | | | | | |
| | | | | | |
| |Total Sales |14 |
INVENTORY VERIFIED BY: 15 DATE 15
Sponsor/ ADVISOR Signature
OTHER REVENUE
|DESCRIPTION |AMOUNT |
|Tax Credit |16 |
|All-Day Kindergarten | |
|Preschool | |
|Kids Express | |
|Summer School | |
|Lost Textbooks / Lost Library Books (circle one) | |
|Instrument Rental | |
|Other: | |
|Total Other Revenue |17 |
|DENOMINATION |CHANGE FUND ISSUED |CASH/CHECKS DEPOSITED |Reconciliation |
| | | |Total Deposit (A) $ 20 |
| | | | |
| | | |Total Sales / Other Revenue (B) $ 21 |
| | | | |
| | | |Cash Overage / (Shortage) (A)-(B) $ 22 |
| | | | |
| | | |Reason for Overage / (Shortage): 23 |
| | | | |
| | | | |
| | | | |
| | | |24 |
| | | |Sponsor / Other Depositor Date |
| | | |25 |
| | | |Club Officer |
| | | |Date |
| | | |Note: Two counts / two signatures required when making Student|
| | | |Activities deposits. |
| | | | |
|Checks |18 |18 | |
| 100.00 | | | |
| 50.00 | | | |
| 20.00 | | | |
| 10.00 | | | |
| 5.00 | | | |
| 2.00 | | | |
| 1.00 | | | |
| .50 | | | |
| .25 | | | |
| .10 | | | |
| .05 | | | |
| .01 | | | |
|TOTALS | | | |
|LESS CHANGE FUND ISSUED |( 19 | |
| |) | |
|TOTAL DEPOSIT (A) | 20 | |
CHANGE FUND ISSUED TO: DEPOSIT RECEIVED BY:
26 27
Club officer / Sponsor Signature DATE BOOKSTORE MANAGER / DESIGNEE dATE
CHANGE FUND AND CASH COLLECTION VERIFIED BY:
28
BOOKSTORE MANAGER / DESIGNEE SIGNATURE DATE
Copy 1-accounting copy 2-bookstore / front office copy 3-club / depositor copy 4-bookstore change receipt
RECEIPTING
All funds should be forwarded to the appropriate bookstore or front office representative on a daily basis. Step-by-step instructions for entry of cash receipts transactions in IFAS are available in the Accounting Section of the Administrative Services Manual (copies available in school office).
TICKET SALES
The 4-part "Ticket Sales Report" is prepared to reconcile change issued and cash collected for tickets sold at student activities, such as dances or plays. The Ticket Sales Report is available at the warehouse (part number 67-651170).
The Bookstore Manager issues the pre-numbered tickets to be used for the club activities to the club officer or sponsor. This includes all printed tickets that are printed at the school or by an outside vendor. The beginning and ending ticket numbers are recorded in the ticket log and on the Ticket Sales Report. The Ticket Sales Report is also used as a change fund receipt and is signed and dated by an officer or sponsor when the tickets and change fund are issued. The Bookstore Manager retains the fourth copy of the Ticket Sales Report as evidence of change fund issuance, and the other three copies of the report are taken by the club officer or sponsor/advisor.
After the event, the Ticket Sales Report is completed by the sponsor, signed by both the sponsor and an officer to verify two cash counts and returned to the bookstore, along with all remaining tickets, change fund and cash collections. Using the Ticket Sales Report, the Bookstore Manager or designee should re-calculate the number of tickets sold and multiply this amount by the appropriate price. The amount calculated should then be compared to the actual cash collections, and the Bookstore Manager or designee should verify accuracy of the report by signing and dating the form.
The Ticket Sales Report is completed as follows:
Ticket Sales Report - To be completed by depositor
FIELD EXPLANATION
1. Student Activity Not applicable—leave blank
2. Auxiliary Operations Check Auxiliary Operations Field
3. School Name of school
4. Date of event Date of event
5. Account name Name of organization
6. IFAS account code Club/course IFAS key
7. Event/Sport Write a description of the event or sport
8. Level Circle appropriate level
9. Advisor Name of designee
10. Bag #/Gate # Bag or gate # for ticket sales and collection, if applicable
11. Ticket seller Name of ticket seller
12. Ticket taker Name of ticket taker
13. Ticket type List adult, student or other type(s)
14. Issued from First ticket number issued
15. Issued to Last ticket number issued
16. Returned from First ticket number returned
17. Returned to Last number of unused ticket returned
18. Number sold Difference between first number issued and first number returned
19. Selling price Cost of single ticket
20. Price extension Number sold times selling price
21. Total sales Grand total of price extensions
22. Denomination/amts. issued/returned Breakdowns of change fund and deposit
23. Less change fund issued Total amount of change issued
24. Total deposit Subtract the change fund issued from the
total cash & checks deposited. Enter total
deposit amount in the reconciliation
section also.
25. Tickets and change issued to Officer or sponsor signature &
date upon change fund issuance
26. Cash overage/(shortage) Difference between total deposit &
total sales
27. Reason for overage/(shortage) Describe reason for any variance
28. Officer Officer signature & date after counting
money & completing form (required)
29. Sponsor/designee Sponsor/designee signature & date after
counting money & verifying accuracy of
form
30. Change, tickets and cash collections Bookstore manager/front office designee verified by signature & date after verifying change
fund & cash collections
This Ticket Sales Report should be distributed as follows:
Copy 1 to Accounting along with corresponding validated deposit slip and IFAS batch proof; Copy 2 filed in Bookstore/Front Office with validated deposit slip, the IFAS batch proof and copies of checks; Copy 3 is for the club’s or depositor’s records; Copy 4 is retained by the Bookstore as proof of change fund issuance.
TICKET SALES REPORT
STUDENT ACTIVITY FUND 1 AUXILIARY OPERATIONS 2
SCHOOL 3 DATE OF EVENT 4
ACCOUNT NAME 5 IFAS ACCOUNT CODE 6
EVENT/SPORT 7 LEVEL (circle one) 8 Varsity JV 9th
CLUB SPONSOR (if applicable) 9
BAG # / GATE # 10 TICKET SELLER 11
TICKET TAKER 12
Sales Report
| |TICKET #’s ISSUED |TICKET #’s RETURNED |NUMBER SOLD |SELLING |PRICE |
|TICKET | | |(B) – (A) |PRICE |EXTENSION |
|TYPE | | | | | |
| |FROM (A) |TO |FROM (B) |TO | | | |
|13 |14 |15 |16 |17 |18 |19 |20 |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
|Total Sales ( D ) |21 |
|DENOMINATION |CHANGE FUND ISSUED |CASH/CHECKS DEPOSITED |Reconciliation |
| | | | |
| | | |Total Deposit ( C ) $ 24 _______ |
| | | | |
| | | |Total Sales ( D ) $ 21 |
| | | | |
| | | |Cash Overage / (Shortage) (C)-(D) $ 26 |
| | | | |
| | | |Reason for Overage / (Shortage): 27 |
| | | | |
| | | | |
| | | | |
| | | | |
| | | |Note: Two counts / two signatures required below before bringing deposit to the |
| | | |bookstore. |
| | | |28 |
| | | |CLUB OFFICER / TICKET SELLER DATE |
| | | |29 |
| | | |SPONSOR / GAME MANAGER DATE |
| | | | |
| | | |Change, tickets and cash collections verified by: |
| | | |30 |
| | | |BOOKSTORE MANAGER / DESIGNEE DATE |
|CHECKS |22 |22 | |
| $50.00 | | | |
| $20.00 | | | |
| $10.00 | | | |
| $ 5.00 | | | |
| $ 1.00 | | | |
| $ .50 | | | |
| $ .25 | | | |
| $ .10 | | | |
| $ .05 | | | |
| $ .01 | | | |
|TOTALS | | |
|LESS CHANGE FUND ISSUED |( 23 ) | |
|TOTAL DEPOSIT ( C ) | 24 | |
| | |
|Tickets and change issued to: | |
|25 | |
|Club Officer / Sponsor / Game Mgr Signature Date | |
Copy 1 – Accounting Copy 2 – Bookstore/Front Office Copy 3 – Club/Depositor Copy 4 – Bookstore Change Receipt
NIGHT DEPOSITS
For collections of cash at night or on weekends, those funds along with the Cash Collection Report form or Ticket Sales Report form must be deposited in a night depository in a tamper proof plastic bag. The bag must be taken to the designated night deposit drop at each high school. Please be sure to inform the applicable Bookstore Manager of the drop. On the next working day, the Bookstore Manager will pick up the bag and verify the Cash Collection Report or Ticket Sales Report. Remember to take the third copy of the report form for your records. A computerized receipt verifying the amount of the deposit will be printed and sent by interoffice mail to the sponsor.
See Bookstore Manager at each high school for proper depository procedures. Keys may need to be obtained prior to making the evening deposit.
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EXPENDITURES
A purchase order is required for all purchases/services that are to be paid from Auxiliary Operating Funds. Commitments made by an individual without prior approval may result in a “DOUBLE BUDGET PENALTY” or personal liability.
The principal or designee and the staff member in charge of the Auxiliary fund, must approve expenditures from the Auxiliary Operating Fund. Expenditures from this account must be limited to items for which a fee was collected and not to supplant district expenses.
Auxiliary expenditures are subject to sales and use tax (out-of-state vendors) in the same manner as all other District expenditures. In addition, bidding laws and regulations apply to these funds just as other District purchases.
All expenditures, including payments to individuals, are to be made through a properly executed purchase order.
REQUISITION/PURCHASE ORDER
A Requisition must be submitted to the Administrative Asst/Bookstore Manager. in order to process a Purchase Order (PO). See your Administrative Asst/Bookstore Manager. for a copy of the Requisition form used at your site.
Steps for processing a Requisition . . .
1. Contact the vendor:
• Do they accept POs?;
• Are they a new vendor?
• A W-9 form from new vendors is required along with address, phone & fax numbers
2. A detailed Requisition includes:
▪ Vendor’s address (vendors in IFAS may have multiple addresses)
▪ Itemizing on individual lines;
detailed ordering information i.e., quantity, catalog/order numbers,
description, price, and shipping fees, etc;
▪ If open Purchase Order, include name of person(s) authorized to sign
Submit your Requisition and W-9 (if applicable) to the Administrative Asst/Bookstore Manager to enter for a Purchase Order. DO Purchasing processes and prints the PO and sends it directly to the vendor unless a request is made to send it to the originator.
The Administrative Asst/Bookstore Manager will verify the balance of your club account before entering the Requisition for a PO. You can not request a Purchase Order for an amount over the available balance of your Auxiliary account.
PROCUREMENT RULES/QUOTES
Auxiliary expenditures are subject to the same bidding laws and regulations that apply to all other district purchases. All supporting documentation must be attached to the requisition. The following guidelines will be followed:
Quote/bid dollar amounts are based on district wide expenditure for same item, group of similar items or services. Purchasing tracks expenditures by total spent to a vendor/commodity during the fiscal year. Below are the dollar amount solicitations required per the USFR and Arizona State School District Procurement Rules.
1.
a. $5,000 - $50,000 minimum of three written quotes
b. $50,000+ requires formal solicitation and Board approval.
Sites must choose from awarded vendors. Contracts for awarded vendors include yearbooks, senior & class pictures, PE uniforms, t-shirts and all apparel, photography film and paper, etc. You cannot go outside of these contracts. Call the DO Purchasing Dept. to verify if a vendor is contracted with the District.
2. "Sole Source" purchases:
a. Sole source purchases shall be avoided, except when no reasonable alternative source exists.
b. Sole Source Justification Form must accompany all requisitions requesting a sole source provider. (Forms may be obtained from Purchasing).
Contracts are NOT to be signed by a sponsor. All contracts or agreements are to be signed by one of the Superintendent personnel only. Follow the guidelines for “Contract and Agreement Processing” (page 35). Prior to forwarding contracts for signature, please ensure that the principal has initialed beside every signature line.
DATE: ____________
CHANDLER UNIFIED SCHOOL DISTRICT
STUDENT ACTIVITY/AUXILIARY
REQUEST FOR QUOTATION
(NOT AN ORDER)
Please submit your quotations on the following list of items. The use of the name of a manufacturer, or of any special brand or make, in describing an item does not restrict bidders to that manufacturer of specific article; this description is being used simply to indicate the character or quality of the article desired; but the article on which proposals are submitted must be equal to that specified. IF BIDDING ON OTHER THAN THE MAKE, MODEL, OR BRAND SPECIFIED, MANUFACTURER’S NAME AND CATALOG NUMBER MUST BE GIVEN (provided catalog showing item quoted is on file in our office) or descriptive cut attached to quote. Failure to comply with these requirements will result in rejection of quote. The right is reserved to accept or reject all or part of quotation submitted. Submit quotations on this sheet or on sheets attached. Quotes may be faxed.
Return to: _________________________________
By this date: _______________________________
Attention: _________________________________
FAX: _____________________________________
If unable to quote, mark this form accordingly and return. No response to this “request” will indicate that you are not interested in quoting on our requirements.
|ITEM |QTY |DESCRIPTION |UNIT PRICE |TOTAL PRICE |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
The Chandler School District shall be the sole judge in determining the quality of products quoted and this decision shall be final. SHOW SALES TAX WHEN APPLICABLE. IF NOT SHOWN AS A SEPARATE ITEM, IT WILL BE ASSUMED TO BE INCLUDED IN UNIT PRICE.
The undersigned proposes to furnish above items at prices opposite each. The undersigned also guarantees that if the order is placed with our company, it will furnish these goods in accordance with CUSD specifications shown above unless otherwise indicated. Above quotations must be F.O.B. Chandler, Arizona.
Terms: Shipment will be made from _________________ and delivered within ____________ days after receipt of order.
Date ________________________ Firm Name _____________________________
By __________________________ Title __________________________________
Address ______________________________________________________________
Phone/Fax _____________________________________________________________
REV. 07/06
FIXED ASSETS
All furniture and equipment over $1000 will be tagged and maintained on the fixed asset inventory system.
Regardless of their value, the following items will be tagged and maintained on the fixed asset inventory system.
Laptop computers (6737)
I-Pods (6737)
Tablets (6731)
Musical instruments loaned to students (6731)
The following list are some basic capital object codes. Do not use these codes with M & O funds.
6731 Furniture & Equipment
6732 Furniture & Equipment warehouse
6737 Technology
6738 Equipment IS warehouse
ENTERING A REQUISITION FOR A FIXED ASSET
The “Ship To” address must be 567 – Warehouse. Enter P (standard purchase order) for the PO type.
Each type of fixed asset must be entered on a separate line, i.e. a computer system must have a line for the CPU and a line for the monitor.
The object code will be either 6731 for furniture and equipment, or 6737 for technology (computers, monitors, LCD projectors, printers, scanners, digital cameras, etc.) Use 6738 for technology purchased through the IS Warehouse.
Enter Y (yes) for Fixed Asset flag located to the far right of the budget/object code when:
1. The assets’ cost is $1000 or more including tax, shipping, and installation;
2. The asset is a tablet, laptop, iPod, or musical instrument, regardless of its cost
AFTER-THE-FACT PURCHASE ORDER
If an Admin Assistant or Bookstore Manager suspect goods/services have been received prior to Purchase Order issuance, they will notify Dale Larson, Purchasing Supervisor for Auxiliary and District accounts.
The Administrative Asst/Bookstore Manager should not enter the requisition. They will verify the club account has funds to pay the invoice. They will also notify the sponsor to provide in writing a detailed explanation as to why they violated District policy. The letter of explanation along with the requisition, and signed invoice will be sent to Dale. It will be determined if the after-the-fact is a first-time or subsequent offense. If approved, dale will notify the sponsor and Administrator. They will then enter the requisition for a PO and process payment of the invoice.
There is a 50% penalty applied for the sponsor’s second offense. 100% penalty will be applied for the third offense.
Offenses are tallied by site on a fiscal-year basis. If five or more offenses are accumulated, a 100% penalty will automatically apply to the Principal’s account.
Note: Pursuant to Arizona Revise Statute 35-301, a district employee may be subject to criminal prosecution when the purchase of good/services is not made with an authorized purchase order.
PAYROLL EXPENSES
If the district contracts with an employee to perform any service (game officials, ticket sellers, security, custodians, etc.), the payment is considered supplemental wages and is subject to payroll tax withholdings. The employee must fill out a time sheet and submit it to the Payroll Department immediately after the event. The school should code the time sheet with the proper IFAS account code.
How to calculate payroll tax: Base Pay X 18.17% = Total Payroll tax
How to calculate expense to your auxiliary account: Base Pay + Payroll tax
Example: $80 x 18.17% = $14.54 (payroll tax)
Expense to your account $80.00 + $14.54 = $94.54
Note: You can not request a Purchase Order for goods or services purchased from a CUSD employee if that employee has a State Tax ID for another business outside employment with CUSD. Employees can contact Dale Larson, DO Purchasing about the CUSD regulations. This also applies to employees that had provided goods or services in the past.
REIMBURSEMENTS
Purchases made without a purchase order are only allowed in TRUE emergency situations. Written permission for the reimbursement needs to be obtained from Marylou Hagerty, Assistant Business Manager, at the District Office, or Joel Wirth, Chief Financial Officer. It is the responsibility of the designee to plan ahead and keep open purchase orders available for emergency situations with participating vendors.
When sending in your reimbursement, the Auxiliary Fund Reimbursement Form (pg 25) needs to be completed and submitted with the receipts as well as the written notice of pre-approval (example: e-mail).
All reimbursements will be carefully monitored to insure the above procedures are followed.
REFUNDS
Refunds are allowed for student payments made for class fees, uniform or instrument rental fees, camp fees, lost textbooks, etc. A check will be processed and sent to the parent of the student.
Documentation of the student payment is required as well as a completed Auxiliary Fund Refund Form (pg 26). Sponsors should always create a ledger for student payments. This detailed documentation provides verification of payment required for refunding a student. Include the student’s name and ID number, date paid, form of payment (cash, check or tax credit), check number and name on check (if applicable) and a copy of deposit form.
The Auxiliary Fund Refund Form and payment documentation must be submitted to District Office Accounting Department.
AUXILIARY FUND
REIMBURSEMENT FORM
Date: _____________________
Name of person to be reimbursed (and site location):
________________________________________________________
________________________________________________________
Reason for reimbursement:
________________________________________________________
________________________________________________________
TOTAL: $_________ ACCOUNT CODE: _______________-____
*Administrator’s Signature:
________________________________________________________
Date
*Advisor’s Signature:
________________________________________________________
Date
*Assistant Business Manager’s Signature:
________________________________________________________
Date
ORIGINAL RECEIPTS must be attached in order to be reimbursed, along with an email approval from Marylou Hagerty. Administrator's signature is required. Rev. 7/2012
AUXILIARY FUND
REFUND FORM
Student’s Name: __________________________________________________
Parent’s Name: ___________________________________________________
Address: _______________________________________________________
______________________________________________________________
______________________________________________________________
Telephone: ______________________________________________________
Reason for Refund:
______________________________________________________________
______________________________________________________________
______________________________________________________________
______________________________________________________________
Total Charge $ _____________
Amount Paid $ _____________
Total Refund $ _____________
Account Code ____________________________________________________
School _________________________________________________________
____________________________________________
Advisor’s Signature Date
____________________________________________
Assistant Business Manager’s Signature Date
Documentation is required and must be attached to the Refund Form and submitted to District Office Accounting Department.
Rev. 7/2012
RECEIVING AND PAYMENT ON PURCHASE ORDERS
Once an invoice is received and you are ready to withdraw money from the Auxiliary accounts, the invoice for products or services needs to be signed as follows and returned to the bookstores or appropriate person.
PRODUCT/SERVICES REC’D
_________________________________________
Signature Date
OK TO PAY
_________________________________________
Signature Date
BE SURE TO PROVIDE THE APPROPRIATE INFORMATION!!!
All invoices are to be returned to the Administrative Asst/Bookstore Manager and then forwarded to District Office Accounting for payment.
Admininistrative Asst/Bookstore Manager will check to see that everything is properly signed and completed, appropriate backup material is attached and adequate funds are available.
Appropriate backup consists of one or more of the following:
• Original invoice
• Itemized receipts when making a reimbursement along with Reimbursement Form signed by an Administrator
This detailed documentation provides verification of payment required for refunding a
student. Include the student’s name and ID number, date paid, form of payment (cash, check or tax credit), check number and name on check (if applicable) and a copy of deposit form.
• Completed order forms when prepayment is required.
• Completed Substitute Vendor Invoice for: other in-district services.
If the invoice is not properly executed the Administrative Asst/Bookstore Manager will inform the requestor of the items that are missing and this request will not be sent to the District Office for payment until the request is properly completed.
Checks are cut on Thursdays. The appropriate paperwork must be submitted to District Office Accounting on Mondays!
SUBSTITUTE VENDOR INVOICE
for Auxiliary Accounts
DATE: _________________
COMPANY/ORGANIZATION: ____________________________________
ADDRESS: ____________________________________
____________________________________
Telephone Number: ___________________________________
Tax ID/Social Security Number: _________________________
TO: CHANDLER UNIFIED SCHOOL DISTRICT
1525 W. FRYE ROAD
CHANDLER, AZ 85224
PO #: ______________________ SITE: __________________________
DATE SERVICES RENDERED: _______________________________________
DESCRIPTION OF SERVICES:
________________________________________________________________
TOTAL: $ _________________
__________________________________ __________________________
Signature Date
Full signature and receivable date of goods or services required above, along with a copy of documentation verifying the expenditure. Revised 7/2012
STATUS REPORTS
Status reports, encumbrance listings, revenue and expenditure detail reports are available online in the IFAS software program. These reports are accessible to bookstore personnel and site administrators, and are available to appointed designees. Such designees are responsible for checking their figures with the bookstore figures and reconciling any differences. The District Office Bookstore in the Accounting Dept. should be contacted if there are any problems with the bookstore records.
TRANSFER OF FUND
Any transfer of funds between clubs or organizations must be initiated by a properly approved request to the Bookstore Manager. The same procedure is to be followed if a club or organization is to be closed out. The transfer or closeout will be recorded by Journal Entry.
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ATHLETIC REVOLVING FUND
Each high school Bookstore Manager maintains an athletic Revolving Fund checking account. The account will not exceed $5,000. Disbursements for the Revolving Fund will be limited to official’s fees, meal money, and entry fees.
The Athletic Director or designee will be responsible for issuing a purchase Requisition, obtaining proper documentation (including the social security number for payment to non-district employees) for all revolving fund expenditures. A reimbursement request detailing each type of expenditure (i.e. official’s fees, meal money and entry fees) is completed and submitted to the District Office on a monthly basis so the revolving fund is replenished. A District Employee may not be paid out of this account.
The Bookstore Manager will reconcile the account monthly and submit a copy of the bank reconciliation with the monthly reimbursement request. A copy of the reconciliation should also be provided to the District Office monthly. All monies and/or receipts will be returned to the District Office by June 15 of each fiscal year. If the total of the money and/or receipts does not equal the $5,000 issued, a written explanation of the difference is required.
Two administrators or designees will sign all checks written from the Revolving Fund account.
Only District reimbursement checks are deposited into the account and all expenditures are limited to the three items listed above. All Revolving Fund transactions will be carefully monitored to insure the above procedures are followed.
ATHLETICS MEAL EXPENSE GUIDELINES
The following guidelines are for the use of gate receipt monies for meals for interscholastic athletics.
1) At the High School Athletic Director’s discretion, one meal per day may be provided as a result of participating in a regularly scheduled competition or a state tournament outside the Phoenix and Tucson metropolitan areas.
2) The in-state meal reimbursement will be limited to $7.00 a meal.
3) Meals will not be funded if:
a) The game is within the Phoenix and Tucson metropolitan areas,
b) The team travels, plays the contest and returns directly home, OR
c) Competition is due to an invitational by choice of coaching staff.
4) When Coaches need to get District allocated meal money:
a) They are set up as “customers” in the system.
b) There is no need for them to have a W9 to receive meal money. In addition, they will not get a 1099 for the money they pick up because it is not income. These monies are just for athletic trips.
MEAL ALLOWANCE INVOICE
SCHOOL __________________________________________ IFAS # ___________________________
Must be completed a minimum of 30 days prior to athletic contest.
Date Submitted _________________________________
Date(s) of Event_________________________________ Sport/Level _____________________________
Destination/Event ____________________________________________________________________________
Coach _____________________________________________________________________________________
Number of Athletes ________________ Number of Adults _______________
$7.00 X _______________ = ______________ X _____________ = $______________
Cost per meal Number of people Subtotal Number of days TOTAL
List of Students
|ID # |NAM|Grade | |ID # |
| |E | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
Submission of Meal Allowance form is not a guarantee of meal allocation.
| | | |
|Signature of Site Athletic Director | |Date |
09/2010
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CONTRACT & AGREEMENT PROCESSING
Superintendent Camille Casteel and Associate Superintendent Frank Fletcher are the only
authorized signers of IGAs (Intergovernmental Agreements), Contracts and Agreements.
Before a contract will be signed, the following steps must occur:
• The applicable school/site administrator must read and thoroughly understand the
contract or agreement. All blank spaces should be filled in with the appropriate
information.
• The school/site administrator must initial by the signature line. The initials indicate
that the administrator has read, understands and agrees to the terms of the
contract/agreement.
• Complete the procedures outlined in the Memorandum on page 36.
The site will ensure the following:
• That the other party(ies) to the contract have signed and dated the contract.
• That sufficient copies of the contract have been provided per the procedures on
Page 36.
• Provide a copy of the contract to the other party(ies) to the contract.
• Keep a copy of the contract at the site.
• Contact Associate Superintendent, Frank Fletcher, with any questions (including
Legalities) at (480) 812-7680.
Note: All legal inquiries should be directed through Associate Superintendent, Frank
Fletcher, who will determine whether or not it is prudent to seek legal advice.
6/14/2010
M E M O R A N D U M
When you have a contract or agreement to be signed, please:
1. The principal should review the contract and initial the signature line on all copies of the contract.
2. Complete the top portion of the CONTRACT PROCESSING COVER SHEET form (pg 37) and select either “Yes,” “No,” or “N/A” for each line item.
3. Please indicate on the Contract Processing Cover Sheet if you need a Certificate of Insurance so that one can be requested from the insurance company. Include an additional copy of the contract for the insurance company.
4. Enter a Purchase Requisition, but DO NOT APPROVE.
5. Package the paperwork in the following order:
a. Contract Processing Cover Sheet
b. Two originals of the contract
c. Additional copy of the contract if a Certificate of Insurance is required.
Number of copies of the contract that are required:
a. Original for CUSD 1
b. Original for Vendor 1
c. Copy - 1 if a Certificate of Insurance is required 1
3
6. Forward the entire package to Dale Larson in Purchasing.
7. Dale will complete his contract review and forward the package for signatures.
The signed contract will be returned to you once this process has been completed.
Thank you for helping us to ensure that all steps are followed.
Purchase Requisition approved at site.
6/14/2010
CONTRACT PROCESSING COVER SHEET
Person requesting signature on contract:
Name:________________________________________Phone________________
School/Dept: ______________________________________________________
Vendor Name: ______________________________________________________
Purpose of Contract: _____________________________________________
ACCOUNT CODE: ______________________________________________
PURCHASE REQUISITION #______________Total $ Amount ____________
(Do not approve requisition until contract is signed and returned to site)
Certificate of Insurance Required? Yes No
| |Yes |No |N/A |
|Have bidding procedures been followed per the Purchasing Section of the | | | |
|Administrative Manual? | | | |
|Is this a sole-source vendor? | | | |
|If a sole-source vendor, is sole source document from the Purchasing Section | | | |
|of the Administrative Manual completed and attached hereto? | | | |
|If the total cost for the fiscal year of this item and similar items will exceed | | | |
|$5,000 for non-student activity funds expenditures, have written quotes or | | | |
|sealed bids been obtained and attached to this package? RFP/IFB#_______ | | | |
|If this is a student activity expenditure, have the requirements for student | | | |
|activity expenditures that are outlined in the Administrative Manual been met? | | | |
|If the total cost for the fiscal year of this item and similar items will exceed | | | |
|$20,000 for student activity purchases, have written quotes or sealed bids | | | |
|been obtained and attached to this package? RFP/IFB#_________ | | | |
|Does this contract extend for more than one year? If so, how long? _______ | | | |
|Have all CUSD signature lines been initialed by the principal/administrator? | | | |
|REQUIRED | | | |
|Is this an IGA (Intergovernmental Agreement)? | | | |
|IGA processing completed? | | | |
|Has Board approval been obtained? Date: ______________ | | | |
|Have other parties signed document? | | | |
~PURCHASING DEPARTMENT USE ONLY~
COMMENTS: (Please initial in box)
Purchase Order can be issued: Yes No N/A
Contract can be signed: Yes No
6/14/10
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GENERAL TRANSPORTATION GUIDELINES
CUSD Authorized Driver
Pre-trip your vehicle
• Per Arizona Driver License Manual, pgs 22-23, It is the duty of drivers to make certain that the vehicles they drive are safe to operate. . . A few simple checks will help prevent trouble on the road. Here is a list and abbreviated definitions of Required Equipment for Motor Vehicles*
o Brakes – Each set of brakes must apply to at least two wheels.
o Safety Belts – Each front seat occupant of a motor vehicle manufactured after 1972 must have the seat belt properly fastened and adjusted while the vehicle is in motion.+
o Child Safety Seats – A child less than 5 years old must be properly secured in a child passenger restraint system while being transported in a vehicle in this state.
o Head Restraints – They should be positioned to fit against the back of your head and to line up with the middle of the ear.
o Muffler – Every motor vehicle must have a muffler in good working condition.
o Air Pollution Control – Motor vehicles of 1967 or newer must be equipped to prevent the escape of excessive fumes and smoke.
o Windows and Windshields – Vehicles must have a windshield (without cracks) and windshield wipers that are in good working condition.
o Rearview Mirrors – If the driver’s view to the rear is blocked, the vehicle must have at least one outside driver side mirror.
o Horns – A working horn that can be heard for 200 feet is required on your vehicle.
o Flashers – Hazard warning signal lights (emergency flashers) should be activated whenever your vehicle is stopped on the roadway or shoulder of the road.
*for complete definitions, please refer to the Arizona Driver License Manual and Customer Service Guide, which can be found online at
+ If not in a “school bus” type vehicle, all passengers must be seated properly and wearing
a safety belt.
Defensive Driving
• Per Arizona Driver License Manual, pg 24, “Defensive Driving” means being constantly aware of the driving conditions, planning ahead, anticipating dangers and taking the right action so as not to come in contact with any obstacle or another vehicle.
o Always maintain good vision ahead and around your vehicle.
o Stay alert and be prepared to react to the unexpected.
o Drive at the right speed and know when to slow down and stop.
o Always wear your safety belt.
Unexpected Incident/Accident
• In case of a vehicle break down:
o If rental, contact rental company & Debbie Fraley at Transportation 480-812-1283
o If district vehicle, contact Debra Fraley & Transportation shop at 480-812-7294
o Transportation main number is 480-812-7275
o Evacuate your vehicle if not safe to remain in it
• In case of an emergency:
o Contact emergency agency
o Immediately inform your school
o Document where each student was sitting in vehicle (include phone numbers)
o If you evacuate your vehicle, keep all students together in a safe location
o Students do not leave area (including with parents) without school administrator or police/fire permission
NOTE: Refer to CUSD fueling policy for information on fueling vehicles 5/10/2010
Chandler Unified School District
Athletic Department – Transportation Department
CUSD Authorized Driver Protocol
Chandler Unified School District takes the responsibility of the safety of our students very seriously. In addition to our students riding with the District’s school bus drivers, occasions may arise when students would ride with a CUSD certified teacher/coach/sponsor to school sponsored functions/events.
The District has developed the following protocol for the “CUSD authorized driver.” An “authorized driver” is defined as any district employee who is not a professional school bus driver with the CUSD Transportation Department.
This protocol also covers the steps the “authorized driver” must follow if he/she receives a violation (photo or other) while driving on behalf of Chandler Unified School District.
Initial Clearance:
➢ An “authorized driver” (as described above) may not have more than 7 points on their driver’s license.
➢ Before the authorized driver is allowed to operate any District vehicle / rental vehicle on behalf of the District (whether it is to be driven with or without students), a signed affidavit (Permission to Obtain Driving Record form) giving permission to pull the authorized driver’s driving record must be on file with the CUSD Training Coordinator.
o Schools will send the Transportation Training Coordinator the signed Permission to Obtain Driving Record form for new employees (much like they do for use of the fuel cards and the fuel card policy).
➢ Once the Transportation Training Coordinator has the signed Permission to Obtain Driving Record form on file, the driving record will be pulled every year that the individual works for CUSD.
o Any CUSD employee whose position within CUSD gives them even the potential for driving a district vehicle or rental is subject to these procedures.
➢ The driving record of each authorized driver will be kept on file with the Training Coordinator.
➢ If at any time the point record is above 7 points, the authorized driver will lose driving privileges for CUSD vehicles / rentals. Once alerted of violation of this threshold, the Training Coordinator will send notification to the driver as well as the driver’s Administrator or designee.
o In addition, the authorized driver will receive information concerning a State of Arizona sponsored defensive driving course that may be taken to reduce the point level. The cost of the class will be paid for by the driver and will not reimbursed by the District.
Violations:
First Violation:
➢ Upon receipt of any violation that has taken place when operating a District vehicle / rental, the individual is responsible to report the incident with attached documentation to their Administrator or designee within one (1) working day. This includes DWI or DUI.
o The Administrator or designee will then send a copy of the incident report and all documentation to the Training Coordinator at Transportation within three (3) working days.
➢ The District’s drug and alcohol policy will be followed for all individuals in an incident involving DWI or DUI.
➢ If the incident is a moving violation that does not involve DWI or DUI, the driver will be required and scheduled to participate in a 4 hour defensive driving course provided by CUSD Transportation Department. The individual will contact the Training Coordinator at 480-812-7296 for class assignment. Classes will be scheduled according to need. Classes may be available evenings or Saturdays.
➢ If a CUSD employee receives either a DWI or DUI , they will no longer be eligible to drive for CUSD, effective immediately.
➢ The driver may resume driving privileges (provided point level is not above 7) upon completion of the district sponsored 4 hour safety course.
First Violation Cont’d
➢ In addition to the district sponsored class, if the driver completes the state sponsored course to reduce their point level, upon completion of the state class, all participants will receive a certificate. Once the individual receives the certificate, he/she must send a copy of it to the CUSD Training Coordinator via their Administrator or designee.
➢ CUSD Training Coordinator will only authorize the person that has more than 7 points on their license for driving again upon review of the most current driving record which duly notes the defensive driving class credit as well as the driving point(s) reduction.
Second Violation:
➢ Must report incident following the same procedure outlined under First Violation.
➢ Will result in loss of driving privileges for one calendar year from incident.
o Before driving privileges are restored after the one year waiting period, the State of Arizona sponsored defensive driving course must be taken. Proof of class attendance will be provided to the supervisor who will then send the documentation to the Training Coordinator. The cost of the class will be paid for by the driver and will not reimbursed by the District.
Third Violation:
➢ Permanent loss of driving privileges for CUSD while a CUSD employee
Failure to Report:
Any incident not reported within the specified time frame of one (1) business day will result in the loss of driving privileges for the remainder of the school year. If the person is involved in more than one sport / activity, driving privileges will be suspended for all that occur during the school year the incident occurred.
2/3/2010
-----------------------
Auxiliary Contacts
Tax Identification Number
Dos and Don’ts
Auxiliary Financial Agreement
Cash Collections
Ticket Sales
Non-Ticket Sales
Night Deposits
Forms:
Cash Collection Report
Ticket Sales Report
Expenditures
Requisition/Purchase Order
Procurement Rules
Fixed Assets
After-the-Fact POs
Payroll Expenses
Reimbursements & Refunds
Reimbursement Receiving & Payment on POs
Status Reports &
Fund Transfers
FORMS
Request for Quotation
Reimbursement & Refund
Substitute Vendor Invoice
Vendor Invoice
Athletic Revolving
Account
Athletic Meal Expense Guidelines
Athletic Meal Expense Invoice
Contract & Agreement Processing
Memorandum
Cover Sheet
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