COMMUNITY EDUCATION Department Summary Transactions Summary Internal Controls of Cash Receipts

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1 COMMUNITY EDUCATION Department Summary Community Education provides quality programs and services for more than 25,000 residents of our community and beyond each year. Programs include Adult Education & Literacy, Aquatics, the Babler Outdoor Education Center, Recreation (enrichment/visual and performing arts/youth and adult sports) and School-Age Care (Adventure Club). The Community Education department is self-funded, with all expenses paid through fees charged to program participants Taxpayer dollars are not used to fund the Community Education department. Community Education also provides administrative oversight to the facility usage and technical theater departments on behalf of the district. These budgets are managed separately from the self-funded Community Education budget. Transactions Summary The majority of payments made for participation in Community Education programs and activities are received through an online registration site via debit/credit card or electronic check. Payments are occasionally mailed in or made in-person for a variety of reasons. Internal Controls of Cash Receipts The following information outlines the Community Education department s practices related to internal controls of cash receipts. While the majority of these practices were in place prior to the district audit, some additional enhancements have been made to ensure proper accountability of funds. Walk-in and Mail-in Payments for Program Registrations Ensure that receipts are pre-numbered and three part. One copy is provided to the payer, one is sent with deposit audit sheet and one is kept with the preparer s file. When a receipt is not a practical option, a contemporaneous record of receipt is recorded through various methods including a sign-in sheet or customer registration form. For registrations, a student is not granted access/may not continue in the activity unless payment is made. To avoid postage costs for mail-in registrations, patrons are encouraged to pay by check and no receipt is returned if made by check. If there is some future dispute about payment, the patron can produce a copy of the check to the business analyst who can investigate. A receipt is issued for all cash payments. One person is designated to open cash or checks when received in the mail. That person immediately endorses all checks. Duties are segregated, meaning that the person recording the receipt of registration is not the same person preparing the deposit. Access to the area where cash/checks are secured prior to deposit is restricted to only two people, one serving as backup. When preparing deposits, an Audit Sheet is completed showing a breakdown of currency and checks received along with a reconciliation from the original source document (e.g. receipts slips, sign-in sheet, registration). The form will clearly indicate differences between the source document and amount collected. The business analyst will monitor any shorts/longs and provide training to any employee with frequent or significant differences with notice to the Director of Community Education. All checks received are copied and kept with the Community Education employee s copy of the audit sheet. Deposits are made throughout the week as necessary. If a deposit consists of coins and currency totaling more than $1,000, the deposit is made within one business day. copies of checks/receipts supporting the deposit are included. If requested, the business analyst will provide a receipt to the preparer of the deposit indicating that the deposit has been received but the contents have not yet been verified. are placed in a pre-numbered locked bank bag. The bag is sealed and placed in a secure location for pickup. The pre-

2 numbered The business analyst issues a receipt of funds to the preparer of the deposit. At the end of each program/activity, all money received is reconciled back to the number of participants in the program/activity. If there are any significant differences identified in the reconciliation, the business analyst shall research the issue to identify the cause. Ticket Sales Advance sales (online or cast member) are reconciled prior to the performance to ensure the proper number of tickets are available for sale and all funds have been received for tickets sold. When sales are made, a pre-numbered ticket is issued. A contemporaneous receipt is kept to record the number of walk up tickets sold and payment type. The ticket serves as the receipt for the customer when cash or check is used. A copy of a receipt is provided if payment is made via credit card. Funds received through walk-up sales are immediately removed from the register and sealed in an envelope along with credit card receipts prior to the start of the event. Immediately following the performance, the Community Education employee counts the funds and then another member of the staff performs the same count for accuracy and verification. The count is then reconciled with the contemporaneous receipts to ensure the funds in hand match the number of tickets sold. A secure location is identified at the facility or night depository at a local bank so that funds collected from walk-up sales are secure until the following business day. When preparing deposits, an Audit Sheet is completed showing a breakdown of currency and checks received along with a reconciliation from the original source documents. The form will clearly indicate differences between the source document and amount collected. The business analyst will monitor any shorts/longs and provide training to any employee with frequent or significant differences with notice to the Director of Community Education. All checks received are copied and kept with the Community Education employee s copy of the audit sheet. copies of checks/receipts supporting the deposit are included. If requested, the business analyst will provide a receipt to the preparer of the deposit indicating that the deposit has been received but the contents have not yet been verified. The business analyst issues a receipt of funds to the preparer of the deposit. At the end of each event, all money received is reconciled back to the number of attendees for the event. If there are any significant differences identified in the reconciliation, the business analyst shall research the issue to identify the cause. Open Gyms Typically, a fixed fee is charged for open gym activities related to Community Education sports programs. A sign-in sheet is kept to provide a contemporaneous record of the number of participants at each activity. Funds received are sealed in a locked money bag and stored with the Community Education employee overseeing the activity. Immediately following the end of the activity, funds are removed from the locked money bag and reconciled with the sign-in sheet. A second person is available to count all monies associated with the deposit and sign off on the audit sheet. The funds are sealed in an envelope with a completed audit sheet and re-locked in the money bag. When delivered to the business analyst the next business day, the deposit is placed in a sealed envelope with the preparer s initials and copies of checks/receipts supporting the deposit are included. If requested, the business

3 analyst will provide a receipt to the preparer of the deposit indicating that the deposit has been received but the contents have not yet been verified. The business analyst issues a receipt of funds to the preparer of the deposit. If there are any significant differences identified in the reconciliation, the business analyst shall research the issue to identify the cause. Babler Outdoor Education Center Facility Rental Groups submit a deposit of 20% of their estimated usage with their rental application. If the payment is made by check, no receipt is issued. If the payment is made by cash, a receipt slip is issued. One person is designated to open cash or checks when received in the mail. That person immediately endorses all checks. When possible, duties are segregated, meaning that the person recording the receipt is not the same person preparing the deposit. An invoice for the amount of rental deposit is created, a copy of the check received is made on the back of the corresponding invoice and the invoice is then stored on file. After the group departs, a final invoice is generated based on actual number of attendees and other expenses associated with use of the facility. When final payments are received, a copy of the check is made on the back of the invoice showing all payments have now been received. If the payment is made by check, no receipt is issued. If the payment is made by cash, a receipt slip is issued. Access to the area where cash/checks are secured prior to deposit is restricted to only two people, one serving as backup. Deposits are made a minimum of twice per month. If a deposit consists of coins and currency totaling more than $2,500, the deposit is made within one business day. When preparing deposits, an Audit Sheet is completed showing a breakdown of currency and checks received. The audit sheet should reconcile the money received to the contemporaneous record of receipt. A second person counts all monies associated with the deposit and signs off on the audit sheet. All checks received are copied and kept with the Community Education employee s copy of the audit sheet. copies of checks/receipts supporting the deposit are included. If requested, the business analyst will provide a receipt to the preparer of the deposit indicating that the deposit has been received but the contents have not yet been verified. The business analyst issues a receipt of funds to the preparer of the deposit If there are any significant differences identified in the reconciliation, the business analyst shall research the issue to identify the cause. Community Use of School Facilities - Facility Usage Individuals/groups submit an application for use of school facilities to the school. The requests for usage are entered into a scheduling management software program. Once approved, an invoice is generated in the scheduling management software program and sent to group outlining costs associated with facility use. Payment is required prior to date of use. When checks are received, they are immediately endorsed and applied to the invoice. A receipt is given for any cash received. Receipts are pre-numbered and three part. One copy is provided to the payer, one is sent with deposit audit sheet and one is kept with the preparer s file All cash/checks are kept locked in a secure location until they can be deposited.

4 Deposits are made a minimum of twice per month. If a deposit consists of coins and currency totaling more than $2,500, the deposit is made within one business day. When preparing deposits, an Audit Sheet is completed showing a breakdown of currency and checks received. The audit sheet should include a reconciliation of the money received to the contemporaneous record of receipt. A second person counts all monies associated with the deposit and signs off on the audit sheet. All checks received are copied and kept with the Community Education employee s copy of the audit sheet and payment information is also entered into the scheduling management software program and a spreadsheet that lists the name on the check, invoice number that it has been applied to, date of the check, amount of check and the check number. copies of checks/receipts and spreadsheet that lists the name on the check, invoice number that it has been applied to, date of the check, amount of check and the check number supporting the deposit are included. If requested, the business analyst will provide a receipt to the preparer of the deposit indicating that the deposit has been received but the contents have not yet been verified. The business analyst issues a receipt of funds to the preparer of the deposit. If there are any significant differences identified in the reconciliation, the business analyst shall research the issue to identify the cause. Adventure Club Walk-in and Mail-in Payments When completing the receipt, cash is counted twice by two different office personnel and both initial the receipt. Receipts are pre-numbered and three part. One copy is provided to the payer, one is kept with the Accounts Receivable Processor s deposit file, and one remains in the numbered Adventure Club receipt book. In addition, the standard office receipt is created which has the Tax ID number and more detailed information. A copy of this is kept as well with the deposit reports. Checks or money orders that are mailed into the office are opened the day they are received and immediately endorsed. Cash, money orders, and checks are kept locked and in a secure location until they can be deposited. Deposits of received checks and money orders through the mail are deposited within 1-2 days of receipt. If a deposit consists of coins and currency totaling more than $2,500, the deposit is made within one business day. When preparing deposits, monies (checks, cash, money orders) are entered into the EZ-Care database with detailed information regarding the monies received such as payer name and amount, check number, purpose of payment, type of payment. Reports are generated to reconcile monies being posted to the account versus monies being deposited. As a second source of deposit verification, a School Cash Deposit report is generated to verify funds received. The Finance Department has access to the School Cash Deposit report that is completed. If there are any significant differences identified in the reconciliation, Adventure Club shall research the issue to identify the cause For deposits, the Accounts Receivable Processor has a second office person count any cash monies and they initial both the report of receipt and the denomination cash report before cash is inserted in deposit bag. Second person witnesses placing of cash in deposit bag and sealing of the bag. All checks and money orders are photocopied and kept with the deposit report in the Accounts Receivable Processor s Adventure Club The Accounts Receivable Processor, who has verified funds received with the reports stated above, then prepares the bank deposit slip. All monies, along with the deposit slip and a copy of the School Cash deposit statement, are placed in a pre-numbered locked bank bag. The bag is sealed and placed in a secure location for pick-up. The prenumbered A payment lock box is available for payments at any time. The box is to be secured to the outside door at the main Adventure Club office. The locked box is accessed with a key. Security is enhanced in that only two keys are available (one locked in the vault and one with the person responsible for removing locked box payments). It is checked when the Accounts Receivable Processor arrives for shift, throughout the day, and before the Processor leaves for the day.

5 FINANCE DEPARMENT Transactions Summary The majority of revenue received and recorded within the Finance Department includes local taxes, state funding, other local sources (VICC, etc.) and federal revenue. Additionally, funds are received for Full Day Kindergarten (FDK), refunds for advance travel, out of district tuition payments, insurance checks, sale of property and jury duty payments. The information below documents the Finance Departments procedures related to internal controls of cash and check receipts. Since the District has a decentralized mail system, cash and checks can be received from multiple sources. When cash and checks are received by an employee within Central Office they are immediately forwarded to the Accounting Clerk who records the source of revenue in a cash receipt log. Both parties initial the log as indication the custody of the receipts has transferred parties. Checks are immediately endorsed by the Accounting Clerk. All receipts are kept in a secure location within Central Office until total deposit has exceeded $2,500. To ensure receipts are deposited within a reasonable time and not accumulated, the Finance office will make at least one deposit per week even if the minimum deposit value is not achieved. If the receipts include cash it is placed in a pre numbered bank bag until ready for pickup by the District s courier. The Construction Payables Processor is notified when a deposit is available and prepares the deposit. All check deposits are processed utilizing a remote scanner. On a monthly basis, as part of the depository account reconciliation, the Staff Accountant will reconcile the cash receipt log to the deposits created by the Finance department. This will involve reconciling to a unique batch ID assigned to Finance. Any discrepancies will be documented and approved by the Director of Finance. Additional controls include monthly financial projections by revenue sources by the Financial Analyst and Director of Finance. The following are additional procedures for specific programs and activities: Full Day Kindergarten (FDK) Initial Registration FDK tuition registration fees are collected at each elementary school during the kindergarten enrollment period. The individual school s staff is responsible for the enrollment process, including the collection of registration fees. At the time of enrollment, a pre numbered receipt is provided for each payment received. Each school will send the registration forms, the carbon copy of the pre numbered receipts that were issued and the payments to the Secretary of the Executive Director of Elementary Education at the Annex for reconciliation. The Secretary of the Executive Director of Elementary Education will place the enrollee(s) in the respective classes in Infinite Campus. As placement is being completed, the Secretary records each check number and amount received on the respective FDK registration form. The Secretary then delivers all of the checks to the Finance Department s Staff Accountant and together they prepare and sign off on a list of checks changing custody. The Staff Accountant then makes copies of the checks and gives them to the Construction Payables Processor with a copy of the list. Check deposits are processed utilizing a remote scanner. The Finance office utilizes EZ Care to record and track FDK tuition payments due by family. The Staff Accountant updates EZ Care from the registration forms. Monthly ACH At the end of each month, FDK enrollment is compared by school and in total with the prior month via Infinite Campus by the Staff Accountant. Any differences of enrollment are verified with the Secretary of the Executive Director of Elementary Education. After verification, the changes are made in EZ Care and on a master list in Excel. The master list keeps a tally of the total numbers of students enrolled, those who have dropped, VICC students, students paid in full and students receiving tuition assistance. The number of students owing monthly tuition is multiplied by the monthly charge and adjusted by tuition assistance and this amount will equal the monthly tuition charged in EZ Care. The Coordinator of Financial Reporting reviews and approves the amount. An ACH file is then prepared by the Staff Accountant using Bank of America s Cash Pro

6 system. The ACH file from EZ Care is uploaded to Cash Pro and approved by the Coordinator of Financial Reporting to be processed. Advance Travel Refunds On each check run when a travel advance is provided to an employee of the District the Accounts Payable Manager prepares a listing of those recipients and provides the listing to the Accounting Clerk. Any overages from cash advance requests, the travel receipts and reconciliation reports are sent via inter office mail to the Accounting Clerk. Upon receipt, the Accounting Clerk audits the cash and records the amount in the cash receipt log. The cash is kept in a secure location within Central Office. The receipts and reconciliation report are forwarded to the Accounts Payable Manager to verify compliance with District policies and regulations. Upon approval by the Accounts Payable Manager the deposit is credited to the general ledger account that the cash advance was requested from. Out of District Tuition A listing of families charged for out of district tuition is maintained by the Staff Accountant. Upon receipt of an out of district tuition check(s), a letter is sent to the family (with a copy to the Principal and registrar, if applicable, to each school a student attends) detailing the check number, date it was received and amount. The aging by family is updated by the Staff Accountant. The Staff Accountant reconciles the number of tuition students against the applicable revenue accounts in Business Plus to insure the amount deposited equates to the number of students receiving tuition paid education.

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