Madison County High School Bookkeeping Procedures Ms. Donna Adair, Bookkeeper

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1 Madison County High School Bookkeeping Procedures Ms. Donna Adair, Bookkeeper The following information is procedures and guidelines for the Madison County Board of Education and Madison County High School.

2 Fees Fees are not collected when schedules are issued, therefore, teachers will be required to collect for those classes requiring a fee. Below is a list of fees for the school year: Visual Arts Courses Instrumental/Band Courses Computer Science Courses Vocal Courses Theatre Courses Drivers Education PE Courses (beginning with a student s 2 nd PE course) Math Electives (beginning with a student s 5 th math) Science Electives(beginning with a student s 5 th math) Mass Media Photography Courses Ceramics Career Tech Center Courses** Archery $25.00 per course $50.00 per course $20.00 per course $25.00 per course $25.00 per course $60.00 per course $10.00 per course $20.00 per course $25.00 per course $40.00 per course $70.00 per course $30.00 per course $40.00 per year $20.00 per year **Cosmetology Materials: Kit ($160.00) Optional Book ($32.00) Hospitality and Tourism: Chef Hat and Coat ($40.00) FCCLA Dues ($20.00) ServSafe Test (40.00) Welding: Students must purchase the following safety items: Welding helmet, Welding gloves, Welding goggles, Nonflammable protective jacket, Boots that cover ankle. (costs will vary based on purchase location) Other Costs: AP Courses (set by the American College Board) $89.00 for exam Dual Enrollment Courses (Set by cooperating college) TBD by College Photography: Photography I: Must have a 35mm FILM manual; a SLR camera, such as a Canon Rebel, Canon AE-1, Canon A-1, Pentax K1000, or Nikon FM10. Photography II: 35mm FILM manual SLR camera is required; a small point and shoot digital camera (does not have to be an SLR); 2 GB USB jump drive; a 1 GB Compact Flash Memory Card to use the school digital SLR cameras and a memory card reader. Students may buy their own digital SLR for the class, but it is not required. Photography III/IV: 35mm FILM manual SLR camera is required; 2 GM USB jump drive; a 1 GB Compact Flash Memory Card to use the school digital SLR cameras and a memory card reader. Students may buy their own digital SLR for the class, but it is not required.

3 Receipting Money A receipt card is issued when collecting funds for a class or club. Once receipt card is issued, you will be responsible for it until it is completed. Procedures for receipting are as follows: 1. Date on which money is receipted. 2. Indicate activity number in column. 3. Identify the purpose or activity for funds received (fees, fundraiser, uniform, etc.) 4. Indicate if funds are check or cash 5. Receipt amount 6. Initial of person receipting money 7. Rec. # is the number located on the receipt 8. Leave Memo column blank (this column is for bookkeeper use) 9. If a receipt is voided please attach it to the back of the receipt card. NEVER DESTROY OR THROW AWAY VOIDED RECEIPTS! 10. NEVER ALTER RECEIPT CARDS. NO WHITE OUT OR WRITING ON CARBON. This is something auditors look for to catch a thief. 11. DO NOT HOLD MONEY FOR MORE THAN 24 HOURS OR AN EXPLANATION WILL HAVE TO BE ATTACHED TO RECEIPT CARD. Money should always be receipted as you receive it. 12. Students should never be asked to take or pick up money from the office. 13. Always use a black or blue ball point pen when writing receipts. Please follow these procedures when collecting checks: 1. Verify correct address and current phone number 2. Put your activity number on check 3. Do not accept 2 party checks 4. Do not cash checks from money you have received 5. Verify that dollar amount is the same as amount written out on check. 6. Only accept check(s) that are written out in blue or black ink. Money must be turned into the office on a DAILY BASIS by 12:00 noon. Please see example of receipt card which is receipted correctly.

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6 Gate When working an extra-curricular gate (collecting money) the following procedures MUST be followed: Inform bookkeeper at least one week prior to event (this will give enough time to get start up money) Tickets are to be sold in numerical order. Never sell tickets out of order (from the middle or end of the stack). An Activity Verification Report must be completed, double checked and signed with two verification signatures. Verification signatures indicate all money and tickets have been verified. Turn money in to an administrator at the end of the event. The bookkeeper will reconcile the number of tickets turned in to the amount of money collected. Any shortage or overage of more than $10.00 should be documented and signed. Leftover tickets and the Report on Sale of tickets are sent to Central Office for verification. Athletic Ticket/Parking Prices (as of 2/7/13): Tickets: Varsity Football - $6.00 Varsity Basketball - $5.00 Varsity Baseball/Softball - $5.00 Other Varsity Sports - $4.00 Varsity Tournaments - up to $7.00 JV Sports - $4.00 JV Tournaments up to $6.00 Parking: Varsity Football Parking: o $3.00 for 1A-4A Schools o $5.00 for 5A-6A Schools Other Sports: o $2.00 maximum

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8 Purchasing Purchase orders are required in order to make a purchase of an item(s). NEVER place an order for anything until your request for a purchase has been approved and number issued. Guidelines to follow for a purchase order: 1. Complete a requisition, located in bookkeeper s office (see example), noting quantity, item number and description of item several days in advance of the purchase to be made. 2. Indicate how items will be paid for (activity number and name of account) 3. Allow for shipping cost. 4. MCBOE is exempt from the payment of sales tax; therefore, no tax should be included. 5. Turn requisition in to bookkeeper to be processed and have a purchase order issued. 6. Once you receive the processed Purchase Order you may place your order. 7. When you receive your items, sign the invoice or packing slip indicating all items were received in good condition and it is okay to pay. Return to bookkeeper for payment. 8. Backorders are not allowed. 9. There are no reimbursements for supplies or items purchased without a purchase order. 10. Any purchase order request of services rendered will require a W-9 form. See the bookkeeper for form. 11. Always use a black or blue ball point pen. 12. Purchase orders should not be open for more than 90 days on a routine basis. Note: Booster Club purchases must include a copy of minutes as backup documentation. Please do not call bookkeeper and ask her to complete a purchase order request for you!

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10 Fee Replacement For Everyone (certified units) will receive fee replacement funds in October if fee replacement funds are available. You will be notified of the amount once available. Here are the guidelines: 1. Money is to be spent by purchase order request only (no debit cards) 2. Items purchased should be instructional only 3. No tax should be charged 4. Please verify and sign receipt or invoice before turning in to bookkeeper 5. Fee replacement funds may be used for copier overage. A transfer voucher must be completed (available from Bookkeeper) indicating what the copies will be used for along with the attached form. Very important NOT to exceed your purchase order request or you will have to pay for the overage or take original invoice back with an item to be credited.

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12 Booster Clubs All school sponsored extra-curricular activities must be under the control of the school. However, Booster organizations are often formed to support the operation of these activities in a variety of ways. While providing additional financial support for the particular extra-curricular activity, the volunteers in the Booster organizations also enhance community support that often extends to benefit all of the students at a school. All booster club members must be made aware that no individual should personally benefit from the activities conducted by the organization. Making this concept a part of the bylaws is recommended. Fund-raising at any school site is directly under the control of school authorities, such as the site administrator, and must be approved by the site administrator prior to any activity. Any profits from fund-raising activities that are not spent for a booster club s nonprofit exempt purpose cannot be returned directly to members or their families. Any rules and regulations developed for the organization must conform to the law, the Board of Education s policies and regulations and the school site s rules and procedures. A copy of all booster bylaws and minutes for documentation and audit purposes. In case the booster club dissolves or terminates, the booster club s constitution should provide for the distribution of any excess funds to another nonprofit organization or the district. Generally, the activities for Booster organizations are considered non-public funds, however; these organizations will become public funds if: a) A school employee, who is associated with the activity supported by the booster organization, serves/holds a leadership position in the organization.

13 Booster Clubs Cont. b) A school employee leads the organizations fund-raising or maintains the accounting records for the organization. Payments to employees MUST go through the payroll department. A School Board cannot loan an organization money An organization cannot borrow money in the school or Board s name Any loans obtained by support organizations would be personal loans by individuals signing notes (many banks might not understand). An organization cannot build a structure on Board property without Board approval. Procedures for capital projects: Any building, building/land improvement on a school district campus should be approved by the Board of Education. Board employee should be in charge of project. Must follow federal, state and local laws, codes, procedures and guidelines. Should follow same process on all projects regardless of funding. Self-Performed Work: Must comply with Building Commission requirements Full professional design team required Plan review and approval required Architect required to perform inspections Building Commission will conduct required inspections including Final Inspection Compliance with Public Works Law or Competitive Bid Law will be applicable in most situations.

14 Fundraiser A Fundraiser Authorization Form (see enclosed) must be completed and approved by the Principal at least 30 days prior to the activity. A Report of Fundraising Activity (Reconciliation Report) must be completed at the conclusion of the activity and filed for audit purposes. If paying a vendor for cost of items being sold as a fundraiser, you are required to attach a copy of the invoice to the reconciliation report. High schools are approved to have 4 fundraisers per school year. One additional fundraiser may be approved under circumstances by the Principal and Director of Instruction. Fundraising at any school site is directly under the control of school authorities, such as the site administrator, and must be approved by the site administrator prior to any activity. Fundraisers follow the school year and not the fiscal year. Fundraisers that are conducted during the summer months will count toward the next school year. 1. Money collected must be receipted on daily basis and verified before turning in to the bookkeeper. When items are paid by check, make sure there is a current address and phone number. 2. Foods of minimal nutritional value may not be sold during the school day. 3. A school employee cannot receive a gift or gratuity from the fundraising vendor. 4. Coaches are not allowed to put their name on a request for a fundraiser for their booster unless it is stated in minutes that the coach has permission to submit a fundraiser or purchase order. The request should be made by the parent or parents of booster club. 5. Scratch cards are not allowed. These are viewed as a form of gambling/asking for a donation. We cannot solicit donations. 6. Booster Clubs/Organizations must adhere to the guidelines as set forth by the Madison County Board of Education. Boosters are allowed only FOUR fundraisers per year. Any additional fundraisers must be approved by a director at Central Office and only for unusual circumstances. Boosters cannot go, out on their own, and do any type of fundraiser without the Principal s approval.

15 Fundraiser Cont. 7. Before planning a fundraising activity, consider the safety of students involved in the activity. Standing on roadways at stop signs and other traffic signals is not permissible because of the safety hazard for students. Also, students must not be involved in any door-to-door solicitations or sales. 8. Bingos require obtaining a license from the License Commissioner s Office and receiving approval from the County Commission prior to holding the bingo game. 9. The sales of Raffle tickets are illegal according to the Madison County District Attorney s office. If reported, the DA s office can prosecute any school involved in the sale of raffle tickets. 10. Games of Chance are illegal. Cow Drops, etc., fall into this category. 11. Fundraiser rewards: The school should work with the vendor and request the vendor to provide all rewards for the students. The school is not allowed to give CASH prizes from public or nonpublic funds. If an individual pays an entry/admission fee, the school may award cash prizes. The cash for these prizes may be held out of the entry/admission fee if the winner signs a document detailing the event and the dollar amount received. 12. On a case by case basis, pledge programs are okay. It depends on how the program is set up. Taking pledges to walk 10 miles, swim 10 laps, jump rope for an hour, etc., is okay. But, asking for a donation outright is not allowed. Some 20/20 programs and other such programs may fall into this category. 13. Athletic camps held as a fundraiser on school campus must be classified as PUBLIC funds. Steps to take to have a fundraiser: I. Complete a fundraiser authorization form to get permission to hold the fundraiser from Principal. II. Have students sign and take home, for parent s signature, a Student/Parent Participation agreement. This is used for collection purposes should the student not turn in money or merchandise. It also makes the parents aware of what is going on. III. Keep up with individual students to what should be collected and what has been collected. Notify the bookkeeper of those students not turning in money or merchandise so collection procedures can begin. Let the bookkeeper know what collection procedures have already taken place.

16 Fundraiser Cont. IV. Once the fundraiser is over, complete a Report of Fundraising Activity to reconcile the fundraiser. Totals should be done in pencil in case additional money is collected at a later date. Any money shortages or item shortages must be accounted for. Left-over merchandise should be in one central location for audit verification. This should be completed and returned to the bookkeeper within 30 days of the fundraiser conclusion.

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21 Payables/Invoices/Expense Reimbursement Request After purchase order has been approved and order is placed, an invoice will be sent. Invoice must be itemized and no tax charged. Purchasers signature is required on all invoices before payment can be made. All invoices are to be dated on or after the purchase order date. Any purchase that requires a service such as a judge for a beauty pageant or motivational speaker will require a W-9 form (see bookkeeper). Checks are usually run on Thursday of each week. If you need a check for registration of any kind there must be documentation attached to your P.O. request. The following information must be in detailed: 1. who to be paid (vendor) 2. address of vendor 3. amount to be paid To receive reimbursement for travel expenses, see the bookkeeper for an Expense Voucher. All requests for reimbursements must have a copy of your professional leave attached to the travel expense voucher. ALL requests for reimbursements must have a copy of your professional leave attached.

22 Field Trip An approved Request for Field Trip form (must have school nurse signature) Students are to have a signed Field Trip Permission form turned in. If field trip/activity trip is outside of Madison County, a notarized Out of county/overnight Field Trip Medical Release from must also be turned in by each student. Request bus(es) from Coach Hill. Compile a list of all students going on trip, with emergency contact numbers, for parents. Turn in a list of students, permission slips, list of students on buses and Field Trip Checklist form to the school secretary, in the main office, by 3:00pm the day BEFORE field trip.

23 Payroll Timesheets are located in the workroom. Make sure you sign in and out each day. Timesheets have leave codes which should be documented. Codes for certified employees: 1.Sick Leave 2.Personal Leave 4.Unpaid Leave P.Professional Leave J.Jury Duty M Military Leave Codes for non certified and/or 12 month employees: 1.Sick Leave 2.Personal Leave 3.Vacation 4.Unpaid Leave 6.Comp Time P.Professional Leave J.Jury Duty M Military Leave If any leave is taken then the back of your timesheet must be completed and signed. All professional leave must have prior approval and documentation. Please include a copy of your approved professional leave form with your payroll sheet. At the end of payroll, return completed timesheet to box outside bookkeepers office. Every employee is given 5 personal days a year. Two of the days are awarded by the State Department; the remaining three days are awarded by the Madison County Board of Education. Depending on the years of service an employee has, when the board awarded days are used there will be a deduction of $55.00 to cover cost of substitute (does not matter if a sub is used or not). You must use the two State days first.