ACCOUNTING PROCEDURES GUIDE

Transcription

1 ACCOUNTING PROCEDURES GUIDE THE BLUE BOOK PINELLAS COUNTY SCHOOLS ACCOUNTING DEPARTMENT TH STREET S.W. LARGO, FLORIDA P.O. BOX 2942 LARGO, FLORIDA 33779

2 TABLE OF CONTENTS Chapter 1...Mission Statements Chapter 2...School Board Policy Chapter 3...Prepayments Chapter 4...Purchase Order Payments Chapter 5...Petty Cash Chapter 6...Reimbursement of School Internal Funds Chapter 7...Membership Dues and Fees Chapter 8...Travel Chapter 9...Air Travel Chapter 10...Rental Vehicles Chapter 11...Chart of Accounts Printed: June 30, 1998

3 CHAPTER 1 MISSION STATEMENTS PINELLAS COUNTY SCHOOLS MISSION STATEMENT THE MISSION OF PINELLAS COUNTY SCHOOLS IS TO CREATE SYSTEMS THAT ALIGN ALL RESOURCES TO ASSURE THAT EACH STUDENT ACHIEVES AT HIS OR HER HIGHEST LEVEL. DIVISION OF FINANCE & MANAGEMENT INFORMATION SYSTEMS MISSION STATEMENT THE MISSION OF THE DIVISION OF FINANCE & MANAGEMENT INFORMATION SYSTEMS IS TO PROVIDE FINANCIAL, MANAGEMENT INFORMATION, AND TECHNICAL SUPPORT SERVICES TO THE DISTRICT AND TO ITS SCHOOLS, DEPARTMENTS AND PROGRAMS, IN THE AREAS OF ACCOUNTING, AUDITING AND PROPERTY RECORDS, PAYROLL, PURCHASING, MANAGEMENT INFORMATION/DATA SYSTEMS, AND RELATED DELIVERY AND TECHNICAL SUPPORT SYSTEMS. ACCOUNTING DEPARTMENT MISSION STATEMENT THE MISSION OF THE ACCOUNTING DEPARTMENT IS TO DEVELOP AND MAINTAIN SYSTEMS OF ACCOUNTING AND INTERNAL CONTROL TO SATISFY THE DISTRICT S OBLIGATIONS IN AN ACCURATE AND TIMELY MANNER AND TO EFFICIENTLY RECORD, SUMMARIZE, AND REPORT THE RESULTS OF FINANCIAL ACTIVITIES. 1-1

4 7.05 PETTY CASH FUNDS Chapter 2 SCHOOL BOARD POLICY (1) Schools and departments may establish petty cash funds according to State Board of Education Rules and School Board accounting procedures. (2) The petty cash custodian for a school or department may be changed by a request to the director of accounting. Specific Authority (1), (1)(c) F.S., 6A SBE Rules History: New 11/8/ TRAVEL (1) GENERAL INFORMATION. It is the intent of the School Board to administer its travel regulations within the scope of applicable Florida Statutes, thus ensuring that all employees and other authorized persons are reimbursed for reasonable, ordinary and incidental expense in connection with job-related travel. All travel shall be administered uniformly regardless of funding source (district, internal, grant, or other). (a) Travel expenses shall be limited to the expenses necessarily incurred in the performance of the traveler's job responsibilities. Travel expenses deemed to be unreasonable and extraordinary are the responsibility of the traveler. (b) Joint travel by personnel in a single vehicle is required whenever feasible. (c) All travel must be authorized and approved by the traveler s supervisor and by the expense authorizer, from whose funds the traveler is to be paid. (d) Travelers who volunteer to travel at partial or no reimbursement shall complete the appropriate waiver form. (e) The traveler's "home base' shall be the base school or administrative site. (f) 'Home base' for School Board members shall be their residence; provided however, that no mileage allowance shall be paid for attendance at School Board meetings. (2) IN-COUNTY TRAVEL. The in-county travel area is confined to the geographical area of Pinellas County. (a) Neither per diem nor subsistence shall be allowed for in-county travel, unless specifically approved by the Superintendent (or designee). (b) All reimbursement for the use of privately owned vehicles for in-county travel shall be based upon odometer readings rounded to the nearest mile. (c) An employee who occasionally reports for official business at a site other than the regular work location shall be responsible for the cost of travel from personal residence to the location of the first place of official duty, and from the last place of official duty to the personal residence. An employee who is assigned a home base and is required to routinely report to work at sites other than the home base shall be entitled to reimbursement based upon the triangulation method of computing allowable travel, as defined in the District's accounting procedures. Printed: June 30,

5 (3) COMPUTATION OF TRAVEL TIME. Travel day for Class A Travel (continuous travel of 24 hours or more away from official headquarters) shall be a calendar day (midnight to midnight). The travel day for Class B travel (continuous travel of less than 24 hours which involves overnight absence from official headquarters) shall begin at the same time as the travel period. (a) For Class A and Class B travel, the traveler shall be reimbursed one-fourth of the authorized rate per diem for each quarter, or fraction thereof, of the travel day included within the travel period. b) Class A and Class B travel shall include any assignment on official business outside of regular office hours and away from regular places of employment when it is considered reasonable and necessary to stay overnight and for which travel expenses are approved. (c) The traveler shall not be reimbursed on a per diem basis for Class C travel (travel for short or day trips where the traveler is not away from his or her official headquarters/home base), but shall receive a meal allowance based upon the following: Breakfast - when travel begins before 6:00 a.m. and extends beyond 8:00 a.m. Lunch - when travel begins before 12:00 noon and extends beyond 2:00 p.m. Dinner - when travel begins before 6:00 p.m. and extends beyond 9:00 p.m. (4) RATES OF PER DIEM AND MEAL ALLOWANCE. The traveler will receive the following for each day of travel: (a) Per Diem at the maximum rate specified in Florida Statutes; or, (b) Actual expenses for lodging at a single-occupancy rate plus the meal allowance. The rate for the meal allowance shall be at the maximum specified in Florida Statutes. (5) TRANSPORTATION. All travel must be by a usually traveled route. In case a person travels an indirect route for his or her own convenience, any extra costs shall be borne by the traveler and reimbursement for expenses shall be based only on such charges as would have been incurred by a usually traveled route. (a) Common Carrier transportation (airplane, bus, taxi, rental car, etc.), when paid by the traveler, must be substantiated by receipts. The traveler shall incur any costs in excess of the most economical class as approved by the District. (b) The use of privately owned vehicles may be authorized by the District. The traveler shall be entitled to a mileage allowance at the maximum rate specified in Florida Statutes. (c) All mileage shall be shown from point of origin to point of destination and, when possible, shall be computed on the basis of the most currently available map of the Florida Department of Transportation or AAA. Printed: June 30,

6 (d) Transportation by a chartered vehicle may be authorized by the District when necessary, or where it is to the advantage of the District and the travelers, provided the cost does not exceed the cost of using privately owned vehicles. (e) School Board members may elect to accept a standard monthly travel allowance. The maximum amount of which shall be determined by the School Board. The standard allowance shall be paid upon submission, at least annually, of a typical month's travel which is equal to or exceeds the standard amount requested when the sum of miles traveled during the typical month is multiplied by the mileage rate established by Florida Statues. Board members electing a standard monthly travel allowance shall do so in writing at such time as the typical month's travel is submitted to the District's director of accounting. School Board members' travel vouchers, requests for the standard monthly travel allowance, and typical month's travel shall be submitted to the director of accounting. (f) Gratuitously transported travelers are not allowed mileage or transportation expense, unless specifically authorized by state statute. (6) OTHER EXPENSES (a) Incidental travel expenses, such as taxi fares, ferry fares, tolls, storage or parking fees, and commercial expenses may be reimbursed. The traveler must substantiate these expenses. (b) A traveler may be reimbursed the actual and necessary fees for attending events which are not included in a basic registration fee, but which directly enhance the purpose of participating in the original event. Such charges must be substantiated by the traveler and authorized by the appropriate division head (cabinet member). (c) Any meals or lodging included in the registration fee are to be deducted from any reimbursement. (7) FRADULENT CLAIMS. Any claim authorized or required to be made under any provision of this policy shall contain a statement that the expenses were actually incurred by the traveler as necessary travel expenses in the performance of official duties and shall be verified by a written declaration that it is true and correct as to every material matter. Any fraudulent claim for allowance or reimbursement of travel expenses is subject to disciplinary action and applicable penalties under Florida Statute. (8) FORMS. All in-county travel and out-of-county travel require applicable approval on School Board authorized forms. Reimbursement will only be made upon submission of the approved School Board authorized form, with supporting documentation. 2-3 Printed: June 30, 1998

7 (a) The traveler shall submit the In-County Travel Authorization and Reimbursement claim forms no later than the end of the fiscal year in which travel occurred; however, frequent travelers should submit on a periodic basis. (b) The traveler shall submit the Out-of-County Travel Authorization and Reimbursement claim forms within thirty days following the travel period. The traveler should make a concerted effort to submit June travel in sufficient time for the expenses to be included in the fiscal year in which the travel occurred. (9) Procedures governing the documentation and approval of employee travel reimbursement shall be set forth in the District s Accounting Procedures Guide, which is hereby incorporated by reference and made a part hereof. Specific Authority: I , (2) F. S. History: New 7/12/50; Revised 12/18/74; Amended 9/1 4f77, 5/10178, 1/14/81, 2/14/90, 8/8/90, 11/8/94 Cross References: Supporting Document(s): Pinellas County Schools: Accounting Procedures Guide 7.18 MEMBERSHIP DUES AND FEES (1) Schools and departments may pay institutional membership dues or fees, or individual dues or fees as expressly provided in Florida Statutes, in accordance with the District's accounting procedures. (2) Criteria shall be established and maintained in the District s accounting department, to determine when membership is justified in support of the duties of the school or department requesting the membership. (3) Dues and membership contributions shall only be made to organizations whose financial, business and membership records pertaining to the School Board are public record and subject to Section , Florida Statutes. (4) All organizations to which dues and fees are paid shall be approved by the Superintendent (or designee). A list of approved organizations shall be maintained in the accounting department and shall be subject to annual review. Specific Authority: , ,230.22(2), F.S. History: New 7/28/65; Revised 12/18f74; Amended 5/1 Of78, 8/22/79, 2/11/ Printed: June 30, 1998

8 CHAPTER 3 PREPAYMENTS PURPOSE: This procedure establishes the documentation and approvals necessary for the processing of prepayment requests. POLICY REFERENCE: This procedure supports School Board policies 7.17 and 7.18, State Board of Education Administrative Rule 6A-1.056, and Florida Statutes, , and GENERAL INFORMATION: Prepayments are those payments which are made directly to a vendor without using a purchase order. The most common prepayments are memberships, magazine subscriptions, registrations and postage. The Prepayment Authorization form was created to comply with state statute, make reporting uniform and minimize paperwork. The form does not apply to all prepayment needs. If there is a prepayment that falls outside the guidelines of the prepayment procedures, please call the Accounts Payable office for instructions on how to handle your request. Prepayments are made on a first-in, first-out basis. Normal processing in the Accounting office is two weeks. Processing takes longer at the peak periods, which are the end of the calendar year, school year, and fiscal year. An inadequate budget balance in the specified coding line(s) could result in a payment delay. Always verify in the TERMS system that sufficient budget exists before submitting any prepayment requests. Normal distribution of checks shall be by U.S. Mail. ALLOWABILITY: Prepayments are allowed for those purchases which cannot be made with a purchase order. Prepayments are for postage, memberships, subscriptions, registrations and some maintenance agreements. If a vendor statesthat they will only accept prepayment for anything other than postage, memberships, subscriptions, registrations or maintenance agreements, proof of the vendor payment policy must be submitted with the prepayment form. Prepayments are not to be used to circumvent the purchasing process. Printed: June 30,

9 AUTHORIZATION: Prepayment is authorized by the signature of the paperwork preparer, the principal/supervisor and the expense authorizer. All three of these may be the same individual. In order to prove to the auditors that no signatures are missing, all three lines must contain a signature. DOCUMENTATION: In addition to the Prepayment Authorization Form (PCS Form ), Warehouse 98201, the following additional paperwork is needed for: Postage: 1. none Subscriptions: 1. a completed order form, renewal notice or invoice (the original ); * and 2. a copy of the completed order form, renewal notice or invoice. *If there is no order form available, have the vendor fax you the price on company letterhead. Registration (there is a $25 minimum per registration): 1. a completed registration form or invoice; and 2. a copy of the completed registration form or invoice. Memberships Institutional: 1. the completed membership application. The District must have an open records letter from the organization (the organization must acknowledge that its financial, business and membership records pertaining to the District are open to the public). 2. a copy of the completed membership application. The membership in the organization must be approved as to being essential to the statutory duties and responsibilities of the Board and must be approved by the Superintendent (or designee). Contact Accounts Payable to verify that the organization meets these requirements. Memberships Individual: 1. the completed membership application. The District must have an open records letter from the organization (the organization must acknowledge that its financial, business and membership records pertaining to the District are open to the public). 2. a copy of the completed membership application. The membership in the organization must be approved as to being essential to the statutory duties and responsibilities of the Board and must be approved by the Superintendent (or designee). Contact Accounts Payable to verify that the organization meets these requirements. Printed December 7,

10 3. Documentation that the organization does not accept institutional ships or that the individual memberships are more economical must be provided. Maintenance Contracts: 1. an invoice. 2. a copy or a remittance copy of the invoice. NOTE: The invoice, registration, renewal notice or order form must have the name and address of the vendor, as well as a price and a description of the item. PRIORITY PROCESSING: ALLOWABILITY If a registration check is needed in less than two weeks: Accounts Payable will try to accommodate special requests, if there is sufficient time. DOCUMENTATION Attach a memo from the principal or department head requesting special handling. DELAY IN PAYMENT: If a check is not received within two and a half weeks, please check on the TERMS invoice inquiry screen (B11) to verify that the check has been issued and sent to the proper location. If it has not been issued or it has been issued incorrectly, contact Accounts Payable. Printed December 7,

11 INSTRUCTIONS PREPAYMENT AUTHORIZATION 1. DATE - Record the date that the form is prepared. 2. VENDOR PREFIX - Enter the letter which precedes the vendor number. Can be found on TERMS Vendor Query panel. 3. VENDOR NUMBER - Enter the vendor number, which can be found on the TERMS Vendor Query panel. 4. VENDOR NAME AND ADDRESS - Enter complete name and address as found on the TERMS Vendor Query panel. This must match the name and address on the paperwork you are submitting from the vendor. 5. SHIP TO (School/Department Name and Address) - Enter the address where the goods/services will be received. 6. QUANTITY/UNIT - Enter the number of items ordered. 7. FULL DESCRIPTION - Provide a description of the items ordered. 8. UNIT COST - List the price per item. 9. TOTAL - Multiply the quantity/unit by the unit cost. 10. PAPERWORK PREPARER - Must be original signature. Do not print or use a signature stamp. 11. PHONE NUMBER - Enter phone number of paperwork preparer. This information could expedite the processing, in case Accounts Payable has questions. 12. PRINCIPAL/SUPERVISOR SIGNATURE - Have principal/supervisor sign the form with original signature. Do not print or use a signature stamp. For travel related expenses or individual memberships, this must be signed by the traveler s or member s supervisor, never the traveler. 13. EXPENSE AUTHORIZER - Have the expense authorizer sign the form with original signature. Do not print or use a signature stamp. If paid from a Federal/State project, must also be signed by the Director of Special Projects (or designee). 14. PHONE NUMBER - Enter phone number of expense authorizer. Expense authorizer will be contacted if budget is not sufficient to cover payment. This occurrence could cause a delay in payment. 15. Complete the Account Coding line with the appropriate information. Use Object 0373 for postage; use 0333 for registration; use 0730 for membership; use function/object 6200/0530 for subscriptions for a media center and use object 0510 for all other subscriptions; use 0350 for maintenance contracts. Note that the claim cannot be processed without sufficient budget being available for the specific coding line(s). Refer to the TERMS Users Manual for budget amendment instructions. Keep the pink copy of the form for your files and submit the white and yellow copies to Accounts Payable for processing. Printed December 7,

12 SPECIFIC INSTRUCTIONS For Postage - 2. Vendor Prefix - Enter V. 3. Vendor Number - Enter the number Vendor Name and Address - Enter Postmaster 5. Complete the Account Coding line. Use Object Note: The check can be taken to any Post Office. For Subscriptions - 6. Quantity/Unit - Provide a full description with cost and total. If adding multiple subscriptions you may order per attached list as long as this is an order form supplied by the company. This order form must indicate the vendor name and address to pay, as well as description of the items being ordered and the cost of each. 15. Complete the Account Coding line. Use Function 6200/Object 0530 for subscriptions for a media center. Use Object 0510 for all other subscriptions. For Registrations - 6. Quantity/Unit - Provide a full description including name, date and location of seminar or conference, unit cost and total. (minimum $25) 7. Enter date of conference generally registrations can only be paid up to three months in advance 15. Complete the Account coding line. Use Object For Memberships - 6. Quantity/Unit - Provide a full description of the membership and the cost. 15. Complete the Account Coding line. Use Object For Maintenance Contracts - 6. Quantity/Unit - Provide a full description of the maintenance contract and the cost. 15. Complete the Account Coding line. Use Object Printed: December 7,

13 PINELLAS COUNTY SCHOOLS PREPAYMENT AUTHORIZATION (PURCHASE ORDER NOT REQUIRED) USE FOR: POSTAGE REGISTRATION ($25 MINIMUM) MEMBERSHIP SUBSCRIPTIONS OBJECTS: /0530 or 0510 TYPE OR PRINT CLEARLY IN INK DATE Submit white and yellow copies to ACCOUNTING. Retain pink copy for originator s file. Vendor: Ship To (School/Dept. Name and Address): (Prefix) (Number) (Vendor Name and Address): Attn.: QUANTITY/ FULL DESCRIPTION UNIT COST TOTAL UNIT 1. SEND TWO COMPLETED COPIES OF ORDER FORMS, MEMBERSHIP REQUESTS OR REGISTRATION APPLICATIONS WITH THIS FORM TO ACCOUNTING. 2. ORDER INITIATOR NEEDS TO CONFIRM RECEIPT OF SERVICES OR DELIVERY OF GOODS. FOR TRAVEL RELATED EXPENSES ONLY: Pursuant to Section (3) (a), Florida Statutes, I hereby certify or affirm that to the best of my knowledge the expenses requested will be on official business of the School Board of Pinellas County. PAPERWORK PREPARER: 10 PHONE NO.: 11 IMMEDIATE SUPERVISOR SIGNATURE: 12 EXPENSE AUTHORIZER SIGNATURE: 13 PHONE NO.: 14 REFERENCE FUND GENERAL FUNCTION OBJECT COST PROJECT SUB PROGRAM PREPAYMENT LINE LEDGER CENTER PROJECT AMOUNT Make sure funds are available before submitting this form to Accounting. PCS Form (Rev. 10/01) White Accounting Yellow Vendor Copy Pink Originator Category Y Review Date 10/02 Warehouse 98201

14 CHAPTER 4 PURCHASE ORDER PAYMENTS PURPOSE: This procedure establishes the documentation and approvals necessary for the processing of purchase order payments. POLICY REFERENCE: This procedure supports School Board Policy 7.15 and State Statute GENERAL INFORMATION: Purchase order payments are made on a first-in, first-out basis. Normal processing in the Accounting office is two weeks. Processing takes longer at the peak periods, which are the end of the calendar year, school year, and fiscal year. ALLOWABILITY: In order for payment to be processed, there must be: 1. A Purchase Order 2. An Authorization for Payment 3. An Invoice (vendors are instructed to send the invoice directly to Accounts Payable). AUTHORIZATION: Payment shall be authorized by the signature in ink of the principal/department head or designee on the gray colored copy of the Purchase Order called the School/Department Receiving Report. The date that the items/services are received shall be recorded on the Receiving Report. Partial Receipt: The individual items and quantities received (or not received) shall be clearly indicated on a copy of the Receiving Report. The sender, based upon the nature of the order received, shall determine whether it is more efficient to record the items/services received or record the items/services not received. The original Receiving Report shall be retained and sent to Accounting when the order is completed. Printed December 7,

15 DOCUMENTATION: OTHER: Purchase Order PSC Form 856 Yellow (originator) Gray (School/Department Receiving Report) Invoice (vendors are instructed to send the original directly to Accounts Payable.) Damaged Goods: If a shipment arrives damaged, the recipient (school or department) shall forward to Accounts Payable the School/Department Receiving Report with the notation Damaged - Do Not Pay. The recipient shall also notify the vendor of the situation. Correspondence: The school or department Purchase Order requester shall provide copies to Accounts Payable of any correspondence that he/she sends to the vendor. Substitutions: If the school or department Purchase Order requester authorizes a substitution for a similar dollar amount, Accounts Payable will issue payment provided the details of the change are reflected on the School/Department Receiving Report. Substitutions of a significant difference requires involvement of the Purchasing Department. Credits: All credits (with Purchase Order number reflected) shall be forwarded to Accounts Payable. Payment shall not be made if a credit memo or corrected invoice is pending. Goods and Services Not Received: Accounts Payable (AP) shall contact the school or department Purchase Order requester if a School/Department Receiving Report is not received within a reasonable period of time. If the goods/services are not received, the Purchase Order issuer shall write Not Received on the correspondence and return to AP. If the vendor provides proof of delivery, AP shall notify the School/Department. Printed: June 30,

16 Blanket Purchase Order: Blanket P.O. s are used for the purpose of paying multiple coding lines while making the payments with a P.O. number. The P.O. is issued with only a single line of coding in the amount of one dollar. No encumbrance is involved. Duplicate Shipment: If a duplicate shipment is received and not returned, the recipient shall initiate the purchase requisition process so that another Purchase Order is issued for the additional order. The school or department Purchase Order requester shall communicate the situation to the Purchasing Department so that Purchasing will not forward another copy of the Purchase Order to the vendor. Invoices: Payment shall be made on original invoice. If the vendor cannot provide an original invoice, a certified copy shall be considered an acceptable alternative. A certified copy must contain an original signature from the vendor and contain a statement similar to the following: I certify this copy as an original invoice. Invoices should contain: Vendor Name Remittance Address Description of Goods/Services Purchase Order Number Dollar Amount It is desirable that an invoice number also be provided. A separate invoice shall be submitted for each Purchase Order. Original invoices should be submitted directly to Accounts Payable. The Purchase Order issuer/recipient shall redirect any mis-routed original invoices to Accounts Payable. Printed: June 30,

17 CHAPTER 5 PURPOSE: PETTY CASH This procedure establishes the documentation and approvals necessary for the establishment or change in a petty cash fund and the request for reimbursement of a petty cash fund. POLICY REFERENCE: This procedure supports Board Policy 7.05, State Board of Education Administrative Rule 6A-1.057, and State Statute ESTABLISHMENT/CHANGE IN PETTY CASH FUND GENERAL INFORMATION: The School Board typically meets only two times a month. The turnaround time between the initial request and the issuance of a check is three to five weeks. ALLOWABILITY: Petty Cash funds may be authorized by the School Board for the purpose of making small expenditures, but in no case shall exceed one-thousand dollars ($1,000). AUTHORIZATION: Requests for petty cash or for changes in the amount of an existing fund shall be made by memo to the Director of Accounting. The Director of Accounting shall determine if a fund or increase is warranted, based upon the rationale that is provided, and he/she shall submit an appropriate request to the School Board for approval. A change in the petty cash custodian shall be made by memo to the Director of Accounting. DOCUMENTATION: The petty cash custodian shall acknowledge receipt of the check and responsibilit y for the petty cash fund. Petty Cash Establishment/Change (PCS Form ) Note: The reverse side of PSC Form and PCS Form are identical; therefore, pages 5.5 and 5.8 are the same. Printed: June 30,

18 REQUEST FOR REIMBURSEMENT OF PETTY CASH FUND GENERAL INFORMATION: An inadequate budget balance in the specified coding line(s) could result in a payment delay. Always verify in the TERMS System that sufficient budget exists before submitting petty cash for reimbursement. The custodian shall allow sufficient time, before the funds are depleted, to request reimbursement of expenditures. Petty Cash reimbursements are made on a first-in, first-out basis. Normal processing in the Accounting office is two weeks. Processing takes longer at the peak periods, which are the end of the calendar year, school year, and fiscal year. Normal distribution of checks shall be by U.S. Mail. ALLOWABILITY: Authorized petty cash purchases shall not exceed $ Multiple purchases of like items, with a unit value of less than $100.00, are not permitted if the total of all such purchases exceeds $ In this instance, a Purchase Order must be used. AUTHORIZATION: Completion of expenditure report with supporting documentation: 1. Invoices, bills, vouchers, or receipts shall be marked paid to prevent their reuse. 2. All purchases shall have an approved signature. 3. Adding machine tapes or cash register tapes are acceptable if a description of the item(s) is written in and approved by the Department Head. 4. Purchases shall be approved by someone other than the cashier or custodian (Department Head or Assistant). 5. All payments from the fund shall be covered by petty cash receipts signed by those who receive the money and approved by those Department Heads whose budget is being charged. This is especially important for those funds used by more than one department. DOCUMENTATION: Petty Cash Fund Expenditure Report - PCS Form Note: The reverse side of PCS Form and PCS Form are identical; therefore, pages 5.5 and 5.8 are the same. Printed: June 30,

19 INSTRUCTIONS PETTY CASH ESTABLISHMENT/CHANGE 1. DATE - Record the date that the form is prepared. 2. FROM - Enter the name of the person making the request. 3. Please establish a petty cash in the amount of. - Enter the requested dollar amount of the petty cash fund (not to exceed $1,000). 4. Please increase/decrease my petty cash from to. - Enter in the first blank the current approved amount of petty cash. Enter in the second blank the dollar amount of petty cash that is now being requested (not to exceed $1,000). Note: Complete either 3 or 4, but not both. 5. Name of Cost Center is - Enter the name of school/department. 6. Number of Cost Center is - Enter the four-digit school/department number. 7. Rationale for establishing or changing the amount of petty cash fund is - Provide an explanation for an increase in an existing fund or for the establishment of a fund. The validity of the request is based upon this explanation. 8. The petty cash Custodian will be - Enter the name of the individual who will be the custodian of the fund. 9. The Custodian s Social Security number is - Enter the social security number of the custodian. This information strengthens internal control by allowing Accounting to verify that the custodian is a valid employee and is still employed at the school site. 10. The phone number of our facility is Provide the phone number of the school/department. 11.The Address of our facility is - Provide the address of the school/department. 12. Signature of Principal or Department Head - Provide original signature. Do not print or use a signature stamp. Printed December 7,

20 PINELLAS COUNTY SCHOOLS PETTY CASH ESTABLISHMENT/CHANGE Date: To: Fred Matz, Director of Accounting Administration Building From: RE: Establishment of a Petty Cash Fund or a Change in the amount of my existing Petty Cash Fund. Please establish a petty cash fund in the amount of or Please increase/decrease my petty cash from to Name of cost center is: Number of cost center is: Rationale for establishing or changing the amount of petty cash fund is: The petty cash custodian will be The custodian s social security number is The phone number of our facility is The address of our facility is Signature of Principal or Department Head PCS Form (Rev. 3/01) Review Date 3/02 Category Y

21 PETTY CASH PROCEDURES 1. Authorized petty cash purchases are not to exceed $ Multiple purchases of like items, with a unit value of less than $100.00, are not permitted if the total of all such purchases exceed $ In this situation, a purchase order must be used. 2. Detailed Procedures (a) Invoices, bills, vouchers, or receipts should be marked paid to prevent their reuse. (b) (c) All purchases must have an approved signature. Adding machines tapes or cash register tapes are acceptable if a description of the item(s) is written in and approved by the Department Head. (d) Purchases must be approved by someone other than the cashier or custodian (Department Head, Assistant, or Field Specialist Food Services). (e) (f) All payments from the fund should be covered by petty cash receipts signed by those who receive the money and approved by those Department Heads whose budget is being charged. This is especially important for those funds that are used by more than one department. Reimbursement request should have an itemized signed cover letter requesting the exact amount with the petty cash slips, invoices, etc. attached. 3. Adding machine tape of paid vouchers and money should be totaled and reconciled to the total fund on a daily basis or at the time a disbursement is made. 4. All differences, when reconciling, should be brought to the attention of the Department Head, Supervisor or Field Specialist Food Services. 5. The bookkeeper or custodian of the petty cash fund should allow sufficient time, before the funds are depleted, to request reimbursement of expenditures from Accounting. A minimum of two weeks should be allowed for Accounting to process their requests. 6. Requests for petty cash (not to exceed $1,000) or for changes in the amount of an existing fund, should be made to Director of Accounting. The Director of Accounting shall determine if a fund or increase is warranted based upon the rationale that is provided. Acceptable requests shall be submitted to the School Board for approval.

22 INSTRUCTIONS PETTY CASH FUND EXPENDITURE REPORT 1. DATE - Record the date that the form is prepared. 2. PLEASE PRINT NAME AND TITLE - Print the name and title of the custodian of the petty cash fund. 3. SCHOOL, DEPARTMENT OR PROJECT - Provide the name of the school, department, or project where the petty cash fund is located. 4. SiGNATURE OF PETTY CASH CUSTODIAN - Must be original signature. Do not print or use a signature stamp. 5. VDR NUMBER - Enter the vendor number, which can be found in the TERMS Vendor Query panel. 6. STREET ADDRESS - Enter the street address of the school, department or project location. 7. CITY, ZIP CODE - Enter the city and zip code of the school, department or project location. 8. OFFICE TELEPHONE NUMBER OF PETTY CASH CUSTODIAN - Enter telephone where the custodian can be reached. 9. SIGNATURE OF SUPERVISOR - Have the supervisor of the custodian sign the form with original signature. Do not print or use a signature stamp. CHECK (1) OR (2): 10. (1) REQUEST FOR REIMBURSEMENT CHECK - Check this box if a check is being requested to reimburse for invoices paid. 11. (2) REPORT OF PETTY CASH TO CLOSE FUND - Check this box to close out the fund and return any unexpended monies. If (2) is checked, REPORT OF PETTY CASH TO CLOSE FUND, the following must also be completed: 11a. VALUE OF INVOICES ATTACHED AND REPORTED - Record the total amount of invoices paid and attach these invoices to the form. The total of the invoices must equal the amount reported. 11b. AMOUNT OF MONEY RETURNED - Record the amount of unexpended petty cash monies returned. 11c. TOTAL AMOUNT OF ORIGINAL PETTY CASH FUND - Add the amounts reflected in 10a with 10b and enter in 10c. This total must equal the total amount of the petty cash fund. 12. Complete the coding lines with the appropriate information. Use a separate line for each invoice. Include the date and a brief description of the items and the amount. Printed: June 30,

23 TYPE OR PRINT CLEARLY IN INK. TO: ACCOUNTING DEPARTMENT ADMINISTRATION BUILDING PINELLAS COUNTY SCHOOLS PETTY CASH FUND EXPENDITURE REPORT DATE 19 FROM: (PLEASE PRINT NAME AND TITLE) (SCHOOL, DEPARTMENT OR PROJECT) (SIGNATURE OF PETTY CASH CUSTODIAN) VENDOR#: R (PREFIX) (VDR NUMBER) (STREET ADDRESS) (OFFICE TELPHONE NUMBER OF PETTY CASH CUSTODIAN) CHECK ONE OR TWO: 1. (CITY, ZIP CODE) (SIGNATURE OF SUPERVISOR) REQUEST FOR REIMBURSEMENT CHECK. PLEASE SEND A REIMBURSEMENT CHECK TO COVER THE INVOICES THAT ARE ATTACHED AND REPORTED BELOW. 2. REPORT OF PETTY CASH TO CLOSE FUND. VALUE OF INVOICES ATTACHED AND REPORTED $ AMOUNT OF MONEY RETURNED + $ TOTAL AMOUNT OF ORIGINAL PETTY CASH FUND = $ DATE LIST OF ITEMS FUND GENERAL FUNCTION OBJECT COST PROJECT SUB PROGRAM PAYMENT LEDGER CENTER PROJECT AMOUNT PCS Form (Rev. 9/01) Review Date 9/02 Category Y

24 PETTY CASH PROCEDURES 1. Authorized petty cash purchases are not to exceed $ Multiple purchases of like items, with a unit value of less than $100.00, are not permitted if the total of all such purchases exceed $ In this situation, a purchase order must be used. 2. Detailed Procedures (a) Invoices, bills, vouchers, or receipts should be marked paid to prevent their reuse. (b) (c) All purchases must have an approved signature. Adding machines tapes or cash register tapes are acceptable if a description of the item(s) is written in and approved by the Department Head. (d) Purchases must be approved by someone other than the cashier or custodian (Department Head, Assistant, or Field Specialist Food Services). (e) (f) All payments from the fund should be covered by petty cash receipts signed by those who receive the money and approved by those Department Heads whose budget is being charged. This is especially important for those funds that are used by more than one department. Reimbursement request should have an itemized signed cover letter requesting the exact amount with the petty cash slips, invoices, etc. attached. 3. Adding machine tape of paid vouchers and money should be totaled and reconciled to the total fund on a daily basis or at the time a disbursement is made. 4. All differences, when reconciling, should be brought to the attention of the Department Head, Supervisor or Field Specialist Food Services. 5. The bookkeeper or custodian of the petty cash fund should allow sufficient time, before the funds are depleted, to request reimbursement of expenditures from Accounting. A minimum of two weeks should be allowed for Accounting to process their requests. 6. Requests for petty cash (not to exceed $1,000) or for changes in the amount of an existing fund, should be made to Director of Accounting. The Director of Accounting shall determine if a fund or increase is warranted based upon the rationale that is provided. Acceptable requests shall be submitted to the School Board for approval.

25 Chapter 6 REIMBURSEMENT OF SCHOOL INTERNAL ACCOUNTS PURPOSE: This procedure establishes the documentation and approvals necessary for the reimbursement of school internal funds. NOTE: These procedures do not pertain to the reimbursement of internal accounts for Centralized Athletic expenditures. Refer to the guidelines for Extracurricular Student Activities that is provided by the County Athletic Director for instruction in this area of reimbursement. POLICY REFERENCE: This procedure supports Board policies 7.17 and 7.18, and Florida Statutes , , and GENERAL INFORMATION: Internal funds reimbursements are made on a first-in, first-out basis. Normal processing in the Accounting office is two weeks. Processing takes longer at the peak periods, which are the end of the calendar year, school year, and fiscal year. An inadequate budget balance in the specified coding line(s) could result in a payment delay. Always verify in the TERMS system that sufficient budget exists before processing any reimbursement requests. Normal distribution of checks shall be by U.S. Mail. ALLOWABILITY: Reimbursements to school s internal accounts may be made for purchases that are considered acceptable expenditures of the particular discretionary budget from which the reimbursement is being charged. AUTHORIZATION: The request shall contain the approval of the requester and of the expense authorizer from whose budget the reimbursement is being made. These approvals must be by original signature. Do not print or use a signature stamp. DOCUMENTATION: The request shall be in the form of a memo on school letterhead to the Director of Accounting. Printed: June 30,

26 The following documentation shall be provided: (1) copy of invoice (2) copy of school Purchase Order (if applicable), and (3) copy of either the check, check ledger sheet, or copy of receipt acknowledging payment by the school. The account from which the expenditure is to be charged shall be identified on the memo. Printed: June 30,

27 CHAPTER 7 MEMBERSHIP DUES AND FEES PURPOSE: This procedure establishes the approvals and required action for the processing of membership and dues. POLICY REFERENCE: This procedure supports Board policies 7.17 and 7.18, and Florida Statutes , , and GENERAL INFORMATION: An inadequate budget balance in the specified coding line(s) for District paid membership dues/fees could result in a payment delay. Always verify on the TERMS system that sufficient budget exists before processing any membership dues/fees request. ALLOWABILITY: The District shall pay dues/fees from school and District funding sources for membership in a professional or other organization, only when such membership is essential to the duties and responsibilities of the individual requesting the membership. The District shall pay for institutional memberships from District funding sources, however, in the event that an organization does not accept institutional memberships; or, if individual memberships are more economical, the District may provide for individual memberships. School internal funds shall not pay for individual membership dues/fees. Only institutional membership dues/fees shall be paid from school internal funds. The District shall not pay membership dues/fees for maintenance of an individual s professional or trade status in any association or organization, except in those instances where District membership is necessary and the purchase of an individual membership is more economical. Membership dues/fees shall only be made to organizations whose financial, business and membership records pertaining to the District are public record and subject to Section , Florida Statutes. Printed: June 30,

28 All organizations to which membership dues/fees are paid shall be approved by the Superintendent (or designee). A list of approved organizations shall be maintained in Accounting and shall be subject to annual review. AUTHORIZATION: Prepayment is authorized by the signature of the paperwork preparer, the principal/supervisor and the expense authorizer. All three of these may be the same individual. In order to prove to the auditors that no signatures are missing, all three lines must contain a signature. PAYMENT FROM SCHOOL INTERNAL FUNDS: The school shall verify with Accounts Payable as to whether there is an open records letter on file from the association. Note: No individual memberships, but only institutional memberships dues/fees shall be paid from school internal funds. PAYMENT FROM DISTRICT FUNDS: The school/department shall complete the Prepayment Authorization form. The school/department shall attach two copies (the original and one copy) of the membership application or renewal form to the Prepayment Authorization form. The school/department shall forward the Prepayment Authorization form and application/renewal documents to Accounts Payable. The District will verify that an open records letter is on file. If a letter exists, the District shall issue payment. If there is no open records letter on file, the District shall request one and shall notify the school/department that there will be a delay in processing. Upon receipt of said letter, Accounts Payable shall notify the school/department and shall issue payment. DOCUMENTATION (for payment from District funds): Prepayment Authorization form, PCS Form , Warehouse ID Printed: June 30,

29 CHAPTER 8 TRAVEL PURPOSE: This procedure establishes the documentation and approvals necessary for the processing of employee travel reimbursement. POLICY REFERENCE: This procedure supports Board policy Chapter 7.17 and 7.18, State Board of Education Administrative Rule 6A-1.056, and Florida Statutes , and GENERAL INFORMATION: The travel reimbursement forms were created to comply with State Statutes, make reporting uniform, and minimize paperwork. The forms do not apply to all reimbursement needs. If there is a reimbursement that falls outside the guidelines of the reimbursement procedures, Accounts Payable should be contacted for instructions on how to handle such requests. Travel reimbursements are made on a first-in/first-out basis. Normal processing in the Accounting office is two weeks. Processing takes longer at peak periods, which include the end of the calendar year, school year and fiscal year. An inadequate budget balance in the specified coding line(s) could result in a payment delay. Always verify in the TERMS System that sufficient budget exists before submitting a travel for reimbursement request. Normal distribution of travel checks shall be by US Mail to the traveler s home address. For all employees, the home addresses are maintained in the School Board s Personnel records. AUTHORIZATION: Travel expenses shall be limited to the expenses necessarily incurred in the performance of the traveler s job responsibilities. Travel expenses deemed to be unreasonable and extraordinary are the responsibility of the traveler. Joint travel by personnel in a single vehicle is required whenever feasible. All travel must be authorized and approved by the traveler s supervisor and by the expense authorizer, from whose funds the traveler is to be paid. Printed: June 30,

30 The traveler s home base shall be the base school or administrative site. The traveler shall be entitled to the per mile allowance at the rate specified in Florida Statute. All mileage shall be shown from point of origin to point of destination, and for Out of County, travel shall be computed on the basis of the most current available map of the Florida Department of Transportation or AAA. Travel shall be by the most economical method for each trip, keeping in mind the nature of the business, the most efficient and economical means of travel, and the number of persons making the trip. Travel must be by a usually traveled route. In case a person travels an indirect route for his or her own convenience, any extra costs shall be borne by the traveler. IN-COUNTY: In-County travel is travel within the geographical area of Pinellas County. ALLOWABILITY: Neither per diem nor the meal allowance shall be allowed for in-county travel. All reimbursement for the use of privately owned vehicles for in-county travel shall be based upon odometer readings rounded to the nearest mile. An employee who occasionally reports for official business at a site other than their regular work location shall be responsible for the cost of travel from personal residence to the location of the first place of official duty, and from the last place of official duty to their personal residence. An employee who is assigned a home base and is required to routinely report to work at sites other than their home base shall be entitled to reimbursement based upon the triangulation method. [Reimbursable mileage = mileage from personal residence to first place of official duty less mileage from personal residence to home base; and reimbursable mileage = mileage from last place of official duty to personal residence less mileage from home base to personal residence]. DOCUMENTATION: In-County Travel Authorization and Reimbursement Claim Form, PCS Form A Warehouse ID# OUT-OF-COUNTY: Travel outside the boundaries of Pinellas County is considered out-of-county travel. ALLOWABILITY: There are two methods for the reimbursement of lodging and meals. The traveler shall have the option of selecting one. Printed December 7,

31 All reimbursement for the use of privately owned vehicles for out-of-county travel shall be computed when possible, on the basis of the most current available map of the Florida Department of Transportation. Mapquest on the Internet or the mileage matrix provided by Accounting can also be used. Per Diem - An amount per calendar day (midnight to midnight). The day is divided into four quarters (midnight to 6 a.m.; 6 a.m. to noon; noon to 6 p.m.; 6 p.m. to midnight). The traveler shall receive one-quarter of the per diem rate for each quarter in which travel extends. If any fractional part of a quarter is within the travel period, reimbursement shall include that quarter (example: if travel starts at 1 a.m., the traveler shall receive reimbursement for the quarter midnight to 6 a.m.). Florida Statute specifies the per diem rate. See the claim form for the current rate. Actual Expenses - For lodging at single occupancy rate plus the meal allowance. The meal allowance is based upon the following: Breakfast - when travel begins before 6 a.m. and extends after 8 a.m. Lunch - when travel begins before 12 noon and extends after 2 p.m. Dinner - when travel begins before 6 p.m. and extends after 8 p.m. A traveler shall not be reimbursed for any meals or lodging already included in a convention or conference registration fee paid by the District. The meal allowance rate is specified in State Statute. See the claim form for the current rate. Meals that do not involve an overnight stay are taxable according to IRS regulations. The reimbursement for these meals with social security and withholding taxes deducted shall be included in the employee s payroll check; however, taxable meal reimbursement for Non-School Board employees (i.e., volunteers, grant recipients, etc.) shall be included in the individual s travel check. DOCUMENTATION: The traveler shall substantiate lodging expenses by providing the original invoice (itemized folio). Out-of-County Travel authorization and Claim Form, PCS form B Warehouse ID #98182 Printed December 7,