INTERNAL ACCOUNTS PROCEDURES Provided by the Business Division

INTERNAL ACCOUNTS PROCEDURES Provided by the Business Division IAP 12.20.2013

Table of Contents Introduction... 7 There are two kinds of funds available to schools.... 7 New school secretaries and bookkeepers.... 7 Resources Checklist:... 7 Business News>Cash Management... 7 Secretary/Bookkeeper Backup Personnel... 9 Cash Management... 9 Bookkeeping 101 Assets = Liabilities + Revenues...10 SBA Investments (994)...11 SBA Interest...11 SBA Withdrawal...11 Procedures for taking checks from students and parents...12 All checks accepted should include the following information:...12 NSF Checks and Debt Collections...12 Overview...12 Acronyms...12 Glossary...12 Contacts...13 Accepting and Processing Checks...13 NSF Lists...14 Returned Checks...14 NSF Reconciliation Procedures for School Internal Accounts...15 Receipting...16 MCF - Monies Collected Forms...17 Header Information - Teacher...17 Line Information- Teacher...17 Footer Information - Teacher...17 Footer Information - Bookkeeper...17 SR - Student Receipt Books...19 Student receipt - teacher...19 Student receipt bookkeeper...19 Official Receipts...22 Bookkeeper Responsibility...22 Monies Collected Form Procedure...23 Student Receipt Book Procedure...24 Other items to be officially receipted...25 Checks received in the mail...25 Procedure Manual (December 2013) - 2 - Business Division

ACH (Direct Deposit)...25 Athletic Petty Check Reimbursement...25 Host Incentive reimbursement...26 Other district reimbursement...27 Deposits...28 Frequency...28 Procedures...28 Prepare Deposit...29 Breaking it down step by step...29 Create a deposit record...31 Log of Official Receipts Deposited...31 Verifier...32 Armored car deposit bag...33 Armored car manifest...34 Disbursements...35 Prohibited Disbursements...35 Controlled Disbursements...36 Gift Cards...36 Authorization...37 Procedure for disbursement...37 Invoices...37 Check made payable to outside vendor....37 Check made payable to HCPS and mailed to the Cash Management Cashier....38 Field trips...38 Check Requisition...38 Breaking it down step by step...40 Writing the checks....40 Log of Checks Signed for Payment...40 Check distribution...41 Voided Checks...41 Stop payment...41 Write Off Stale Dated Check...41 Payment of Services...41 Corporation and Non-School Board Individual...41 School Board Individual (Employee)...41 Security for Non-Athletic Events...41 Security for Athletic Events...42 Athletic Payments - Other...42 Procedure Manual (December 2013) - 3 - Business Division

Overtime for Custodians Non-Athletic...42 1099 For Vendor Services...43 Elementary School Remittance to Budget Office...44 Middle School Remittance to Budget Office...45 Senior High Remittance to Budget Office...46 Internal Transfers...47 Bank Reconciliation...48 If you still don't balance...49 Monthly Reports...50 LAWSON SAS - Checklist for Monthly Bank Reconciliation Reports...50 Monthly Reminders...50 To write-off an old check...51 Processing NSF Checks (995)...51 Posting NSF Activity - upon receipt of the bank statement...52 To Record Original NSF Notice on Bank Statement...52 To Record NSF Payment...52 Reconciling your NSF...52 NSF Write-offs...53 Account Structure...54 Petty Check and Petty Cash Accounts - District Levels (8xxx)...55 To Request Reimbursement...55 Postage Paid From County Budget...55 General Miscellaneous (Gen Misc) Account (6800)...57 General Miscellaneous Budget...57 Donations (4xxx)...59 Principal s Hospitality (6840)...59 School Bookstore (6500)...60 P.E. (Physical Education) Uniforms (4502)...60 T-Shirt Sales (4105)...61 Locker Rentals Secondary Schools (45xx)...61 Vending Machines Not Serviced by the Vendor (63xx)...62 Sales Tax (8400)...62 Split posting is the preferred method....63 Sales tax remittance...64 Class, club, departments and teams (3xxx)...64 Faculty/Sunshine Account (4108)...65 Band/Music Rentals (2xxx)...65 Change Funds...65 Procedure Manual (December 2013) - 4 - Business Division

Fundraising Activities...66 Planning...66 Limit per school year...66 More exceptions...66 Prohibitions...67 Conflict of Interest...67 Required Forms...67 Charitable Drives...68 Agreement for School Activity (Lawson #1000282)...69 Filling out the form...70 Agreement for Technical Services (ATS)...78 Suppliers...78 School Board Employees...79 Employee Travel (6830)...80 Yearbook and Memory Book Activity (3801)...81 Rental of School Facilities (6010)...82 Procedures prior to rental...82 Procedures day of rental...82 Procedures first business day after rental...82 Procedures end of the month after rental...83 Filling out the forms...83 Blanket Forms...85 PTA Sponsored Carnivals or Festivals...85 PTA Sponsored After School Program...85 Examples and exceptions...86 Athletic Activity Accounts...89 Athletic Petty Check Account (8230)...89 Procedures - prior to Athletic Event...89 Procedures - after Athletic Event...89 Monthly Reconciliation of Sub-Accounts...91 Gate Receipt Account (8240)...92 Non-Regularly Scheduled Events...93 Preseason classics (except football), and named tournaments....93 Football Classics and Football Jamborees 8210...93 Tournaments (non-end of season) 8220...93 Extramural Athletic Game Expenses (Middle Schools)...94 Athletic Petty Check Account (8230)...94 Procedures - prior to Athletic Event...94 Procedure Manual (December 2013) - 5 - Business Division

Procedures - after Athletic Event...94 Monthly Reconciliation of Sub-Accounts...95 Gate Receipt Account (8240)...95 Work Orders...97 Agreement for Culinary Services...99 Adult Education... 100 Filing System for Internal Accounts... 102 Monthly folders should be maintained for the following:... 102 Yearly folders should be maintained for the following:... 102 Keep the paperwork moving.... 103 Internal Accounts Calendar... 104 Beginning of the Year... 104 Daily... 104 Monthly... 104 Mid-Year... 104 End of year... 104 Gatekeeper Role... 104 Back-to-School Internal Accounts... 105 Fiscal Reminders for Faculty and Staff... 105 Bookstore Operations Manual... 106 Establishing a Bookstore... 106 Daily and Monthly Activities... 108 Bookstore Inventory... 109 Bookstore Financial Statement... 111 Booster and PTA Organizations... 113 Appendix... 114 Lawson SAS Quick Tips... 126 Procedure Manual (December 2013) - 6 - Business Division

Cash Management Introduction There are two kinds of funds available to schools. 1. Budget/ County/ District funds Track on the cost center via Lawson. Access through requisitions via Lawson. Examples: classroom teaching supplies administrative and custodial supplies special project supplies: accountability, grants, etc. textbooks, major supplies and equipment Always spend this money first. 2. Internal accounts/ School activity funds Track on your computerized bookkeeping software; Lawson SAS. Access is via web based software for cash, receipts, checks, bank statements. Examples: picture commissions field trips, candy sales, fundraisers vending commissions faculty/sunshine social funds New school secretaries and bookkeepers. Resources Checklist: To register for Internal Accounts training courses go to First Class email desktop>district>pds Staff Development >Staff Development Tools>Course Catalogs. The course names are Internal Accounts Procedures and Internal Accounts Software - Lawson SAS. Internal Account help line is 740-7859, leave a detailed message and your call will be returned. To change the safe combination call School Security 623-3996. The school will be invoiced. Forms such as student receipt books, monies collected forms, check requests, deposit bags and other forms will be ordered from the Logistics Warehouse (744-8260); using a Lawson requisition to be charged to your administration supply budget. Business News>Cash Management To change an authorized signature on your internal bank account. Go to Business News>Cash Management>Bank Authorization. Fill out the form with all check signers names and signatures. Forward to the Cash Management Office, ROSSAC, Rt. 7. To order official receipts, checks and deposit tickets (for Wells Fargo users only). Go to Business News>Cash Management. Those schools that do not bank with Wells Fargo should contact their bank for deposit tickets and call 740-7859 for current printer vendor information for receipts and checks. Procedure Manual (December 2013) - 7 - Business Division

Cash Management Procedure Manual (December 2013) - 8 - Business Division

Cash Management Secretary/Bookkeeper Backup Personnel The principal should appoint a backup person at their site to handwrite receipts, checks and prepare deposits in the event the secretary/bookkeeper is out ill or on leave. Official Receipts can be handwritten during the secretary/bookkeeper s absence. Checks can be handwritten. We suggest that the backup person follow the format of a previously issued check from the computer system (which should be located in the secretary/bookkeeper s files). Deposits should be prepared as often as armored car service picks up. Go to Business News>Internal Accounts Information>INSTRUCTIONS - Internal Accounts Interim Procedures. Secretary/Bookkeepers should train a backup person on how to perform the above steps. In the event that an emergency situation occurs and a backup person has not been trained to perform the above, contact the auditing help line @ 740-7859. Cash Management Funds generated or collected on school grounds by school employees or students should be maintained in the school s internal accounts. Funds derived from a schoolwide activity should be expended for the benefit of the entire student body. Funds derived from club activities should be expended for the benefit of the students who earned it (i.e. club funds=club members, schoolwide activities=school, no one group, faculty vending commission=faculty fund). Purchases shall not exceed resources by year-end. All monies remitted to the secretary/bookkeeper should be recorded immediately on an official receipt, and stored in the school safe until deposit. Cashing personal checks is prohibited. Immediately report any stolen funds to the Security Department and complete a Property Loss and Damage Report (PDR 100) via FirstClass email desktop>district icon>district Forms>Property Loss and Damage Report. Quick reporting increases recovery. All checks received by the school should be STAMPED immediately with a restrictive, dual deposit stamp, for deposit only endorsement, and reference the student s ID number for student service payments (i.e. field trips, lost books, etc.) on memo line. Checks received for other purposes (i.e. fundraisers, donations) shall reference purpose of check on memo line and NS (non-student). No funds should ever be accepted without issuing an official receipt. No funds of any kind should be placed in the safe to be receipted at a later date. All checks require two authorized signatures. Contracts should be Board approved. Procedure Manual (December 2013) - 9 - Business Division

Cash Management Bookkeeping 101 Assets = Liabilities + Revenues You have two types of accounts in your Internal Accounts: General Ledger Accounts (assets) and Activity Accounts (liabilities and revenues). General Ledger Accounts Assets Activity Accounts Liabilities + Revenues 992 Checking 1xxx Work Order 994 Investment Total 2xxx Music Accounts 995 NSF Checks = 3xxx Classes/Clubs/Depts. 4xxx Trust Accounts 6xxx Schoolwide Accounts 8xxx Due to School Board $ 385,639.50 $ 385,639.50 Activity Description Last Period End Balance Receipts Disbursements Transfers Current Balance 992 Checking 217,725.49 37,160.76 115,076.60 60,000.00 199,809.65 994 Investment 245,659.85 (60,000.00) 185,659.85 995 NSF Checks 170.00 170.00 Total Assets 463,555.34 37,160.76 115,076.60 385,639.50 1020 Auto Work Order 1,314.05 173.64 60.51 1,427.18 4108 Sunshine 1,024.58 1,024.58 4325 Student Accident Insurance 1,434.85 228.00 24.00 1,638.85 4327 Registration Fee 21,466.50 655.00 22,121.50 4328 Med Director's Fee 25,488.22 3,250.00 28,738.22 5001 Childcare App. 6,079.01 20.00 6,099.01 Total Liabilities 190,493.87 6,192.14 7,279.51 189,406.50 6102 Building Improvements 8,326.51 8,326.51 6103 Equipment/Furniture 17,349.22 17,349.22 6104 Supplies 4,877.44 4,877.44 6105 Advertising 5,829.15 701.50 5,127.65 6106 Postage 4,904.78 4,904.78 9009 Tuition 3640 4,365.70 5,340.00 4,792.90 4,912.80 9029 Tuition 4090 45.00 360.00 45.00 360.00 9043 Tuition 4511 5,063.68 11,474.14 5,063.68 11,474.14 Total Revenues 273,061.47 30,968.62 107,797.09 196,233.00 385,639.50 Total Assets* 189,406.50 Total Liabilities 196,233.00 Total Revenues Total of all activity 385,639.50 accounts* Procedure Manual (December 2013) - 10 - Business Division

Cash Management SBA Investments (994) The SBA (State Board of Administrations) investment account is part of the asset group of accounts. To establish an SBA investment account, please contact the Auditing help line for instructions. When you invest funds from your internal accounts you are using funds generated by all the activity accounts. Even though you do not reduce the balance in the individual accounts you still have to keep this in mind. When you discuss using invested funds to make a large purchase such as a copier or computers, you need only look at the balance in the internal activity account you plan to make the purchase from. The funds that are invested are not additional funds; they are already reflected in the individual account balances. The only exception is the interest that you earn. This is posted to your Investment Interest account but is not there until you withdraw it and deposit it in your internal account. When you make a withdrawal from the investment the only change to the internal account ledger report will be to reduce the investment (994) and increase the checking (992) account balance by posting a bank to bank transfer. SBA Interest To record interest from the quarterly statement: 1. Go to the Cash Processing button on ZInvestment 994 SBA Investment. 2. From the Receipts pane, create a receipt using the next receipt number. 3. Receipt to activity account #6803 Investment Interest. 4. Reference Number (method of payment) - E 5. Description example - January - March 20xx Earned Interest 6. Sign original receipt. 7. Staple the original and middle copy of the receipt to the Quarterly Interest Statement. File in your yearly investment folder. 8. Continue to deposit. 9. Attach bookkeeper copy (bottom portion) of official receipt to your Lawson SAS deposit record. File in your monthly deposit folder. 10. Enter receipt number on your Log of Official Receipts Deposited. Balance after posting quarterly interest. Go to 994 activity account and run a current transaction report, compare the balance in the account to the balance recorded on the interest statement. If they don t match you need to find out why. SBA Withdrawal Use these instructions to record a withdrawal and when closing the investment account. 1. Go to School Space. 2. Click on the Cash Processing button on ZInvestment 994 SBA Investment. 3. From the All Bank Transactions tab, Click Actions and Choose Create Transfer. 4. Enter Transaction Number. 5. Description: SBA Withdrawal. 6. Enter Amount. 7. Choose appropriate bank account to which funds will be transferred from arrow in the Student Activity Bank Account field. 8. Enter Amount. 9. Click Save. 10. Click Release. Procedure Manual (December 2013) - 11 - Business Division

Cash Management Procedures for taking checks from students and parents All checks accepted should include the following information: Maker's name. Current street address. Telephone number. The memo line of check should include, student's ID number for student services (i.e. field trips, lost books, etc.) or a brief explanation regarding purpose of check and NS (non-student) for other purposes (i.e. fundraisers, donations). NSF Checks and Debt Collections Overview In a districtwide approach to collect non-sufficient fund (NSF) checks, procedures have been adopted for the processing of NSF checks. Notification of the below procedures should be communicated to all parents and employees using form letter #CFL0001 (see Lawson>Debt Collections menu for sample letter). They should be aware that there will be a service fee and/or potential processing fee for each NSF check written. This letter should be distributed at the beginning of each school year and be included in information packets given to new students. The vendor s sticker indicating participation in a check collection process should be prominently displayed at all schools/sites in the main office and at each cafeteria cash register. Acronyms CMO List Cash or Money Order List HOST HCPS Out- of- School Time SNS Student Nutrition Services HCPS Hillsborough County Public Schools NSF Non-sufficient Funds ACH Automated Clearing House (direct deposit) Glossary Cash or Money Order Only List List of individuals/companies who have two or more uncollected NSF checks. The list is a subset of the NSF Master List available through Debt Collection System reports. Check maker Individual or company whose name appears on the check. Collection Agency Current vendor tasked with collecting NSF checks on behalf of the School District. Debt Collection System System developed by the Information Services Department to monitor and process NSF checks. Dual Stamp Stamp used to notify banks to forward any NSF checks to the collection agency after one attempt to pay. Guaranteed Checks These checks will be reimbursed by the collection agency regardless of their ability to collect. Non-Guaranteed Checks These checks will not be reimbursed by the collection agency unless they collect from the check maker. Non-Sufficient Funds (NSF) Funds were not available to cover the amount of the check submitted. NSF Master List List of all outstanding NSF checks available through Debt Collection System reports. Repayment Collection of an NSF check. Procedure Manual (December 2013) - 12 - Business Division

Cash Management Write-Off Remove the check or debt from the ledgers. Contacts Accounting Department Lauren Caines, 272-4348 Budget Department Steve Brady, 272-4347 SNS Accounting Department 840-7086 Internal Auditing Helpline 740-7859 Accepting and Processing Checks 1. Before accepting a check, the Cash or Money Only List, located in the Debt Collection System, should be checked to ensure the check maker is not on a Cash or Money Order Only basis with the school district. 2. The HCPS employee accepting a check is responsible for making sure the check is endorsed correctly and contains all required information as described below. a) If the check is from an individual (non-business) and does not have a local address preprinted, the local address must be written on the face of the check and verified against a picture ID, the student database, or other valid proof of address. b) If the check is from an individual (non-business) and has a post office box instead of a physical address, the street address must be written on the face of the check and verified against a picture ID, the student database, or other valid proof of address. c) Checks received from a business must be preprinted with the business name and address. Addresses with post office boxes are acceptable for business checks. 3. The memo section on the face of the check must indicate one of the following: a) Checks received for student services (i.e. lunch, field trips, books, etc.) should have the student ID number written on the front of the check. (1) Checks received for other purposes (i.e. fundraisers, donations, etc.) shall have the fundraiser or donation purpose written on the front of the check and student ID number. 4. Each school shall have a dual deposit stamp that is endorsed with the school s and the collection agency s bank (see sample below). The HCPS Bookkeeper/SNS Manager is responsible for stamping the back of each check deposited with the dual deposit stamp. a) All current bank stamps must be replaced with a dual deposit stamp. b) The Business Division will order the initial dual deposit stamps for all sites. Replacement of dual deposit stamps will follow current stamp replacement procedures. c) Separate stamps are required for internal accounts and SNS accounts. Procedure Manual (December 2013) - 13 - Business Division

Cash Management NSF Lists 5. The district will maintain two NSF lists: a) NSF Master List A list of all outstanding NSF checks. b) Cash or Money Order Only (CMO) List List of individuals/companies who have two or more uncollected NSF checks. 6. Procedures for adding or deleting names from the lists and for accepting funds from individuals on the lists are as follows: a) The lists will be sent to the Accounting Department by the collection agency daily for upload to the Debt Collection System. b) The lists should not be displayed publicly. The lists should only be distributed to the site administrator, principal s secretary, bookkeeper, student nutrition manager, HCPS Outof-School Time Program (HOST) designee, or a HCPS employee designated by the site administrator. c) The lists should never be shared with students. 7. A check maker will be placed on the NSF Master List when a non-sufficient funds check has been presented to the collection agency. 8. A check maker will be placed on the CMO List, when the collection agency has returned two NSF checks that remain outstanding. a) The check maker will remain on the list until removed based on notification from the collection agency. b) All employee accounts will follow the same collection processes. c) Checks should not be accepted if a check maker is on the CMO Master List (Cash or Money Order Only). d) After the NSF checks have been satisfied by the collection agency, checks may be accepted from the check maker or at the site administrator s discretion; they may remain on a cash or money order basis for the remainder of the school year. e) HOST will adopt the same procedures for NSF checks, except they do not accept cash at any time. Only money orders will be accepted from individuals on the CMO List by the HOST program. f) If a check maker is on the CMO List and writes a check, the check will not be accepted, but returned to the check maker by the school/site with form letter #CFL0003. Go to Business News>Accounting to print form. Returned Checks 9. Checks returned for non-sufficient funds will be processed as follows: a) Checks will be submitted to the maker s bank only once for payment. b) If the bank returns the check as NSF, the NSF check will automatically be routed to the collection agency (the check will not be returned to the school). c) Individuals whose accounts are given to the service provider will be unable to write checks at any establishment that employs the services of the service provider, not just at HCPS offices and schools. d) The maker of the check will not have an opportunity to pay the individual site after the NSF check has been submitted to the district bank account. (1) If check maker attempts to pay site, a CFL0002 form should be given to the maker with instructions to contact the collection agency. Go to Business News>Accounting to print form. e) The collection agency will pay the face value of up to two NSF checks per check maker at any given time. These are considered Guaranteed Checks. (1) Once a check maker has presented two NSF checks, future checks are considered Non-Guaranteed until the check maker has cleared their account with the collection agency. Check makers are added to the CMO List when two uncollected NSF checks have been directed to the collection agency. Procedure Manual (December 2013) - 14 - Business Division

Cash Management (2) The collection agency will attempt to collect the face amount of all NSF checks, plus a processing fee, from the check maker. f) The collection agency will forward to the Accounting Department repayments of guaranteed checks, and non-guaranteed checks if collected, on the 1st and 15th of each month. (1) The Budget Department will deposit the repayments for the SNS accounts. (2) Non-SNS repayments for site maintained accounts will appear as an ACH Credit on the site s bank statement. g) If the district has not received repayment of a Guaranteed Check within 45 days, the Accounting Department will contact the collection agency for payment and address noncompliance issues with the Procurement Department. h) If the maker can prove that there was an error by the bank, documentation by the maker s bank should be forwarded to the Accounting Department. The Accounting Department will work with the collection agency to reconcile these issues, if deemed appropriate. i) Non-Guaranteed checks (checks that do not meet the Guaranteed criteria or checks accepted by sites even though the maker was on the CMO List) will not be reimbursed to schools or will be charged back to departments that accepted the check if collection attempts are not successful. (1) Accounting Department will send a notice indicating the site must write-off those uncollectible non-guaranteed checks. This notice will be the sites authority to perform the NSF write-off procedure described on page 52. NSF Reconciliation Procedures for School Internal Accounts 1. The site is responsible for reconciling their bank statements and monitoring their NSF checks and collections. Monthly bank reconciliation must be completed. 2. NSF checks will not be returned to the site, but will be listed on the NSF Master List. 3. If a bank advice attached with a copy of an NSF check is returned in error from the bank to the responsible site, please forward to the Accounting Department. 4. Check makers will pay the collection agency. 5. Additions During each month s bank reconciliation process, the site will record the NSF activity on the bank statement for that month. Refer to your Lawson SAS Manual, Recording an NSF. 6. Deletions When the site receives an ACH notification for an NSF reimbursement check, the site will record the ACH Credit. Refer to your Lawson SAS Manual; NSF/ACH Posting. 7. Write-off When you receive a write-off notice from the Accounting Department, refer to your Lawson SAS Handbook>NSF Write-Offs. 8. The Accounting Department will notify the schools to write off these uncollected checks. a) The Accounting Department will contact the collection agency that the check write-off process is underway. The collection agency will no longer attempt to collect. 9. NSF fees should not be charged to your account if you are banking with the district s bank. a) If your bank inappropriately charges you a NSF fee, contact the Accounting Department. Procedure Manual (December 2013) - 15 - Business Division

Receipting Receipting 1. Student 5. Bank 2. Teacher 4. Armored Car 3. Bookkeeper Two ways to receipt funds collected by school employees or students on school grounds: Teacher Individual Collections $50 or less Record using a MCF - Monies Collected Form Teacher Individual Collections $50 or more Record using a SR - Student Receipt Book Bookkeeper Verify funds match recording documentation Record total collection using an OR - Official Receipt Procedure Manual (December 2013) - 16 - Business Division

Receipting MCF - Monies Collected Forms REQUIRED School personnel who collect funds must use Monies Collected Forms (Lawson # 1000312) to record individual collections of $50 and less. All funds collected should then be remitted intact (before expenses) to the bookkeeper on a daily basis. The maximum accepted time frame is weekly. BEST PRACTICE All funds collected should be remitted intact (before expenses) to the bookkeeper by the end of the week in which they were collected. Refer to the Cash Management section for procedures when collecting checks. REQUIRED School personnel must stay with the bookkeeper while the form is checked for accuracy, amounts totaled, cash, checks, and money orders totaled, and an official receipt written and signed. Header Information - Teacher Teacher name printed. Purpose of collection. Club name and club account number. Line Information- Teacher Student name: first and last name. Type of collection: C=cash, K=check, M=money order. Amount collected. Date collected: full date xx/xx/xx. Footer Information - Teacher Total amount collected from students. Teacher signature. Footer Information - Bookkeeper Total amount collected from teacher. Official receipt number. Bookkeeper signature and date of receipt. MCF - Monies Collected Form Distribution. 1. Yellow copy to teacher with top copy of official receipt stapled to front. 2. White copy kept by bookkeeper with middle copy of official receipt stapled to front. 3. File white copy by Official Receipt date in a yearly Monies Collected Form file. Procedure Manual (December 2013) - 17 - Business Division

Receipting Sample of Monies Collected form. HILLSBOROUGH COUNTY PUBLIC SCHOOLS REPORT OF MONIES COLLECTED For Individual Collections $50 and under Teacher: Carol Teacher. Club Name: Field Trips. Purpose of Collection: Lowry Zoo 2nd grade.club Account #: 4106-201. STUDENT (List Names Separately) 1. Bobby Allen 2. Cindy Smith 3. Carol Jones 4. Scott Anthony 5 6 7 8 (1) Type of Collection (2) Amount (3) Date (4) Amount Collected Collected Receipted C $10 l 00 09/18/xx l K $10 l 00 09/18/xx l M $10 l 00 09/19/xx l M $10 l 00 09/20/xx $40 l 00 09/21/xx l l OR 3286 l l l l l l TOTAL $40 l 00 l (5) Official Receipt # A. Teacher should record type of collection (C=cash, K=check, M=money order) amount and date collected from each individual in Columns (2) and (3). B. Teacher should record total amount collected in Column (2) before remitting to bookkeeper. C. Secretary/Bookkeeper will record total receipted in Column (4) and official receipt number in Column (5). CAR OL T EACHER Signed (Teacher/Sponsor) SUSAN SECRETARY Signed (Bookkeeper/Secretary) SB 35400 (Rev. 02/2011) LAWSON # 1000312 Distribution: White: Bookkeeper/Secretary Yellow: Teacher/Sponsor Procedure Manual (December 2013) - 18 - Business Division

Receipting SR - Student Receipt Books REQUIRED School personnel who collect funds must use a student receipt book for individual collections over $50 or when sales tax is collected and needs to be noted separately regardless of amount. (Lawson #1000344) All funds collected should then be remitted intact (before expenses) to the bookkeeper on a daily basis. The maximum accepted time frame is weekly. BEST PRACTICE All funds collected should be remitted intact (before expenses) to the bookkeeper by the end of the week in which they were collected. Refer to Cash Management section for procedures when collecting checks. REQUIRED PROCEDURE School personnel must stay with the bookkeeper while the form is checked for accuracy, amounts totaled, cash, checks, and money orders totaled, and an official receipt written and signed. Student receipt - teacher School name. Date in full: xx/xx/xx. Received from: first and last name. Amount: total individual collection. For: detail of the collection. Account: account name and number Signature: teacher signature Distribution: white copy of receipt to student/parent/customer, yellow copy remains in book. Voided receipts must have the white copy intact or stapled back into the book. Write the word void across the face of the receipt. BEST PRACTICE Collections that include sales tax should be noted on the student receipt with separate amounts for the item and the sales tax. An example would be band uniform rental. Student receipt bookkeeper Verify receipt and collection total. Create OR - Official Receipt. Cross-reference the OR - Official Receipt number and amount on the last yellow copy of Student Receipt series. Staple the tape and middle copy of receipt to the facing page. Procedure Manual (December 2013) - 19 - Business Division

Receipting STUDENT RECEIPT N 29231 School SAMPLE ELEMENTARY Date 8/14/xx Received From: TOM Teacher $ 20.00 For: SOCIAL DUES Account: SOCIAL 4108 SAMPLE TEACHER Principal or Designee SB 47100 ---------------------------------------------------------------------------------------------------------------------------------- STUDENT RECEIPT N 29232 School SAMPLE ELEMENTARY Date 8/14/xx Received From: ALICIA Teacher $ 20.00 For: SOCIAL DUES Account: SOCIAL 4108 SAMPLE TEACHER Principal or Designee SB 47100 ---------------------------------------------------------------------------------------------------------------------------- ------ STUDENT RECEIPT N 29233 School SAMPLE ELEMENTARY Date 8/15/xx Received From: JOE Teacher $ 15.00 For: CHRISTMAS LUNCHEON Account: SOCIAL 4108 SAMPLE TEACHER Principal or Designee SB 47100 ----------------------------------------------------------------------------------------------------------------------------- ----- STUDENT RECEIPT N 29234 School SAMPLE ELEMENTARY Date 8/15/xx Received From: PAULA Teacher $ 20.00 For: SOCIAL DUES Account: SOCIAL 4108 OR 2482 $ 75.00 8/16/xx SAMPLE TEACHER Principal or Designee SR N 29231 34 ---------------------------------------------------------------------------------------------------------------------------------- Procedure Manual (December 2013) - 20 - Business Division

Receipting REQUIRED The bookkeeper should maintain a log of signatures of faculty that have been assigned a student receipt book. The Log should include the date the book was issued and returned. See appendix page #118 for a sample log. BEST PRACTICE Each student receipt book cover lists some important reminders for faculty ask faculty to read the cover and sign it in your presence to help increase compliance. Also be sure all your club sponsors have been assigned books so that they don t collect funds without it. The use of one internal account per book is preferred. Reissue books to the same sponsor until fully used or until book is stickered at the time of audit. REQUIRED All student receipt books should be returned to the bookkeeper prior to the winter holiday and summer. The bookkeeper should check each book to be sure all monies collected have been officially receipted. Completed Student Receipt books are to be maintained for audit. File by labeled date of destruction. Follow district procedures for Record Retention and Destruction. Procedure Manual (December 2013) - 21 - Business Division

Receipting Official Receipts Bookkeeper Responsibility REQUIRED The bookkeeper/secretary must be available for receipting funds daily. No funds should be placed in the safe to be receipted at a later date. Funds not receipted, which are lost or stolen, cannot be replaced. Checks that are received in the mail should be receipted the same day. These items may include: Faculty Vending commissions Faculty/Student Vending Picture commissions Book Fair Proceeds Refer to Cash Management section for procedures when collecting checks. ACH payments are the result of funds being transferred to your bank account electronically. These funds must also be receipted. ACH payment notifications are generated by the Accounts Payable Department via email communication to the bookkeeper. Hold this notification until you receive your bank statement and receipt at that time as part of your reconciliation. File these notifications in your current month deposit folder. Voided Official Receipts If an error is made on an Official Receipt, write "VOID" across the original and staple all copies together. Note the voided number on your deposit log. Prepare a new Official Receipt. See your Lawson SAS manual for instructions for voiding a receipt. REQUIRED PROCEDURE School personnel must stay with the bookkeeper while the form is checked for accuracy, amounts totaled, cash, checks and money orders totaled and an official receipt written and signed. Procedure Manual (December 2013) - 22 - Business Division

Receipting Monies Collected Form Procedure 1. Check form first to be sure all areas have been completed and the form has been signed. If there is missing information, return the form to the teacher for him/her to complete. 2. With an adding machine prepare a tape by totaling the amounts on each line. Repeat this process with the cash, checks and money orders. Save this tape. 3. The totals on each tape should agree before an official receipt is created. 4. Go to the computer and create an official receipt. Refer to the Lawson SAS Manual for instructions for creating an official receipt. 5. The receipt will include information like the club sponsor name or payer, the activity account where the funds will be posted, and a full description including cross reference of documentation included with funds; MCF. REQUIRED The description line should begin with the type of documentation that accompanied the funds and followed with a complete description for the purpose of the collection. Sample: Monies Collected form: MCF Field trip to MOSI, Mrs. Smith's 5th grade class Student Receipt book: SR IV12511-12516 Yearbook sales Check received in the mail: Ck #56685, June commission check 6. Official Receipt has been printed and you will complete the following steps. a) Sign original receipt. b) Complete bookkeeper portion of monies collected form. c) Enter in total amount receipted. d) Enter in OR number. e) Sign and date form. 7. Yellow copy to teacher with top copy of OR stapled to front of form. 8. White copy kept by bookkeeper with middle copy of OR stapled to front of form. 9. File white copy by OR date in a yearly Monies Collected Form file. 10. File bookkeeper copy (bottom portion) of official receipt in your deposit pending folder. 11. Immediately STAMP all checks with a restrictive dual deposit stamp, for deposit only endorsement. This will help prevent improper depositing of checks, either accidentally by the bank (it happens) or otherwise. Procedure Manual (December 2013) - 23 - Business Division

Receipting Student Receipt Book Procedure 1. Check student receipts first to be sure all areas have been completed and the receipt has been signed. 2. With an adding machine prepare a tape by totaling the receipt amounts beginning with the first receipt and ending with the last receipt issued by the teacher. Repeat this process with the cash, checks and money orders. Save this tape. 3. The totals on each tape should agree before an official receipt is created. 4. Go to the computer and create an official receipt. Refer to the Lawson SAS Manual for instructions to create an official receipt. REQUIRED The description line should begin with the type of documentation that accompanied the funds and followed with a complete description for the purpose of the collection. Sample: Monies Collected form: MCF Field trip to MOSI, Mrs. Smith's 5th grade class Student Receipt book: SR IV12511-12516 Yearbook sales Check received in the mail: Ck #56685, June commission check 5. Receipt has been printed; complete the following steps. a) Sign original receipt, and give to teacher. b) Cross-reference the OR - official receipt number, the SR range on this receipt, and the amount. Write this information on the last yellow copy of the Student Receipt series. c) Staple the machine tape and middle copy of the receipt to the facing page. d) File bookkeeper copy (bottom portion) of official receipt in your deposit pending folder. e) Immediately STAMP all checks with a restrictive dual deposit stamp, for deposit only endorsement. This will help prevent improper depositing of checks, either accidentally by the bank (it happens) or otherwise. Procedure Manual (December 2013) - 24 - Business Division

Receipting Other items to be officially receipted Checks received in the mail Receipt these items as they are received; do not hold them. Faculty Vending commissions Faculty/Student Vending Picture commissions Book Fair Proceeds 1. Go to the computer and create an official receipt. Refer to the Lawson SAS Manual for instructions for creating an official receipt. a) Sign original receipt. b) Staple the original and middle copy of the receipt to the stub of the check and any documentation that came with the check. c) File item b in the designated yearly folder. d) File bookkeeper copy (bottom portion) of official receipt in your deposit pending folder. e) Immediately STAMP all checks with a restrictive dual deposit stamp, for deposit only endorsement. This will help prevent improper depositing of checks, either accidentally by the bank (it happens) or otherwise. ACH (Direct Deposit) Hold these items and receipt after you have verified they are on your bank statement. This is a step in the bank reconciliation process. Athletic Petty Check reimbursement Principal Petty Check reimbursement HOST Incentive reimbursement Other district issued reimbursements (to look up information regarding the reason for this type of reimbursement go to Business News>Accounts Payable>INVOICES Invoice Research for School Payments) Athletic Petty Check Reimbursement 1. Go to the computer and create an official receipt. Refer to the Lawson SAS Manual for instructions for creating an official receipt. 2. Athletic Reimbursement - the following fields should be completed as noted: a) Date change to ACH payment date b) Reference Number (method of payment) - E c) Description - ACH payment number, sport, and event number d) Club Sponsor choose HCPS e) Activity Athletic PC Subaccount (i.e. 8230-001) NEVER POST TRANSACTIONS TO THE PARENT ACCOUNT 8230. 3. Sign original receipt. 4. Give the original receipt to your Athletic Business Manager for his/her records. 5. Staple middle copy of the receipt to the Notice of Direct Deposit Payment. File in your monthly deposit folder. 6. Attach bookkeeper copy (bottom portion) of official receipt to your Lawson SAS deposit record. File in your monthly deposit folder. 7. Enter receipt on your Log of Official Receipts Deposited. Procedure Manual (December 2013) - 25 - Business Division

Receipting Host Incentive reimbursement 1. Go to the computer and create an official receipt. Refer to the Lawson SAS Manual for instructions for creating an official receipt. 2. Host - the following fields should be completed as noted: a) Date change to ACH payment date b) Reference Number (method of payment) - E c) Description - ACH payment number, Host Incentive d) Club Sponsor choose HCPS BEST PRACTICE Receipt Host incentive funds to 6800 General Misc; include the revenue on your budget or receipt to 6010 Facility Rental and use the funds to enhance the facility. 3. Sign original receipt. 4. Staple the top copy of the receipt to the supporting documentation that was gathered upon your research. File or give to appropriate club sponsor. 5. Staple the middle copy of the receipt to the Notice of Direct Deposit Payment. File in your yearly Host folder. 6. Attach bookkeeper copy (bottom portion) of official receipt to your Lawson SAS deposit record. File in your monthly deposit folder. 7. Write in receipt on your Log of Official Receipts Deposited. REQUIRED For each Notice of Direct Deposit Payment you will create one receipt and one deposit record. Procedure Manual (December 2013) - 26 - Business Division

Receipting Other district reimbursement 1. Go to the computer and create an official receipt. Refer to the Lawson SAS Manual for instructions for creating an official receipt. 2. Other - the following fields should be completed as noted: a) Date change to ACH payment date b) Reference Number (method of payment) - E c) Description - ACH payment number, detailed information of the reason for these funds d) Club Sponsor choose HCPS BEST PRACTICE Research the purpose of this reimbursement and receipt funds to the appropriate account. 3. Sign original receipt. 4. Staple the original and middle copy of the receipt to the Notice of Direct Deposit Payment. File in your yearly folder. 5. Attach bookkeeper copy (bottom portion) of official receipt to your Lawson SAS deposit record. File in your monthly deposit folder. 6. Write in receipt on your Log of Official Receipts Deposited. REQUIRED For each Notice of Direct Deposit Payment you will create one receipt and one deposit record. Procedure Manual (December 2013) - 27 - Business Division

Receipting Deposits Frequency Deposits should be made as follows: a) As often as armored transport service picks up. b) Always on the last working day before a weekend or holiday (mark your calendar this will help you reconcile). c) Always on the last working day of the month. d) Whenever collections are unusually large (i.e. fundraiser/yearbook receipts). Any receipts written and posted within the month should be prepared for deposit by the last working day of the month. Never combine receipts from two working months into one deposit record. (I.e. receipts dated 7/31/xx and 8/1/xx). Create a separate deposit slip and deposit record in Lawson SAS. Armored car service is provided by the district to transport funds collected at school sites to their financial institution. Pick up is usually twice per week at elementary and three times per week at secondary sites. Contact the Cash Management Department with questions or concerns, at 813-272-4347. Due to high volume collections you may require an additional pick up. Contact the Cash Management Department at 813-272-4347, and they will arrange to have the funds picked up. Procedures Deposits should be created behind a closed door. Put a sign on your door that you will be closed until (time) and give the time you expect to be open for business. If you do not have an office there should be a place set up where you can go to complete this task. Gather the following items to create your deposit. Clear your safe of all monies collected since the last deposit. All cash, checks, money orders on hand. Your deposit pending folder, which includes all official receipts (bottom portion) written since last deposit, and includes the Log of Official Receipts form for the current month. A blank deposit slip (should be an original and copy). Armored car deposit bag. Armored car service pickup log/manifest. Adding machine with tape. Procedure Manual (December 2013) - 28 - Business Division

Receipting Prepare Deposit 1. Retrieve the money in your safe. 2. Run adding machine tape, add up receipt copies, and attach tape to this stack by paper clip. 3. Run adding machine tape, separate cash by denomination and total. Separate coin by denomination and total. 4. Run adding machine tape, add up checks and money orders, total. Do this twice. 5. Run adding machine tape; add total for cash, coin, checks/money orders and total. This total must match the total of your receipts. 6. Prepare a deposit slip. 7. In Lawson SAS create a deposit record. Refer to the Lawson SAS Manual for instructions on creating deposit record. 8. Complete the Log of Official Receipts Deposited and have it verified. 9. Prepare the armored car deposit bag and place funds in it. 10. Complete the armored car manifest. 11. Store funds in safe until your next pick up day. Breaking it down step by step Receipt copies Put receipt copies in numerical order from lowest to highest. Run tape and attach by paperclip to receipt copies. Set aside. Currency Separate by denomination, separate by strap or rubber band. Bills should be neat, all facing up and in the same direction. Run tape, enter total value of $20 s, $10 s, $5 s, and $1 s; click total. Coins Separate by denomination, roll coins when there is enough to make a full roll otherwise place loose coin in a Ziploc style bag and write the total on the bag. Run tape, enter total value of $0.50, $0.25, $0.10, $0.05, and $0.01; click total. Checks and money orders Upon initial receipt, each check should have been endorsed, using a rubber dual deposit stamp that is endorsed with the school s and the collection agency s bank. Run two calculator tapes of the check amounts (one for the bank, one to keep), then secure to checks with a paperclip or rubber band. Make sure you balance Run tape, enter total for cash, coin, and checks; click total. This total must match the total of your receipts. If you don t balance go, count the money a second time. Procedure Manual (December 2013) - 29 - Business Division

Receipting Prepare deposit ticket 1. Enter date. 8. Enter OR Official Receipt numbers included in this deposit. You may use a range per sample. 2. Enter total currency. 3. Enter total coin. 7. Enter total number of checks and money orders. 4. Enter total checks and money orders. 6. Turn deposit ticket and re-enter total amount. Run tape; Enter currency and coin then subtotal. Enter check/money order amount; click total. 5. Enter total amount of deposit. Always run a tape after you have filled in deposit ticket. This is the only way to catch an error on the ticket. Procedure Manual (December 2013) - 30 - Business Division

Receipting Create a deposit record For each deposit ticket written you should create a deposit record in Lawson SAS. Refer to the Lawson SAS Manual for instructions on creating deposit record. Log of Official Receipts Deposited Complete the Log of Official Receipts Deposited with information from your deposit ticket. Receipts should be listed in numerical order, regardless of the date of deposit. Voided receipt numbers should be listed on the bottom of the form. Procedure Manual (December 2013) - 31 - Business Division

Receipting Verifier A person other than the bookkeeper should be designated by the principal to verify deposits as follows: 1. Verify that the first receipt number in the deposit follows in sequential order the last receipt number in the prior deposit. 2. Verify that there are no missing receipts. 3. Run tape; enter amount for each receipt, click total. The total should match the amount on the deposit ticket and the amount written on the Log of Official Receipts Deposited. 4. After verifying the totals, initial the Log of Official Receipts Deposited. If there are any voided receipts you will initial next to the voided number on the bottom of the form. 5. The last official receipt included in the deposit should be the last receipt written. Note that Student Nutrition Services deposits should be prepared, verified, and bagged by your Student Nutrition Services personnel. Procedure Manual (December 2013) - 32 - Business Division

Receipting Armored car deposit bag The bag is divided in to two parts; the tear-off strip and the main bag. Tear off strip. 1. Enter the location # (this is your site #). 2. Enter today s date. 3. Enter total amount of your deposit. 4. Sign your name as Prepared by Main bag. 1. Enter your school name. 2. Enter your site #. 3. Enter today s date. 4. Sign your name as Deposit Prepared by. 5. Enter total amount of cash. 6. Enter total amount of checks/money orders. 7. Enter total amount of deposit. 8. Enter your bank name. Procedure Manual (December 2013) - 33 - Business Division

Receipting Armored car manifest Prepare armored car manifest per sample below. Use one manifest per bank. (i.e. Bank of America, SunTrust, Wells Fargo) Multiple bags may be listed on one manifest as long as the bank is the same for all. File pink copy of form in the monthly deposit folder. Store funds in safe until your next pick up day. BEST PRACTICE When you prepare a deposit, clear your safe of all monies collected since the last deposit. No funds should ever be accepted without issuing an official receipt. No funds of any kind should be placed in the safe to be receipted at a later date. Variations/exceptions: PTA/Boosters These funds should not be stored in the school vault. PTA - if hardship requires that the PTA utilize school vault space, the PTA funds should be placed in a lockbox separated from school funds. Further, for the school s protection, school staff (especially the secretary/bookkeeper) should not have access to the key or combination to that PTA lockbox. The principal should be aware of this temporary situation and give his or her approval. Penny drives coins may be taken directly to bank for counting. Pictures/vendor fundraisers most picture companies will handle collections. Procedure Manual (December 2013) - 34 - Business Division

Disbursements Disbursements Prohibited Disbursements The following are prohibited UNLESS they are approved in writing by the area leadership director, or are purchased from monies donated or collected for that purpose: 1. Personal items: Clothing for students or faculty members. Books, magazines, subscriptions, or personal memberships in professional organizations (permissible memberships must be in the school name using the school address). Articles for the personal use of school district employees or other persons (ex. teacher incentives). Gifts in excess of $50 to individuals, except from faculty funds. Any product having adverse effects upon the human body (tobacco products, alcoholic beverages, etc.). Gifts, loans, credit, or accommodation purchases for district employees or others. Excessive tips not more than 20%; budgetary funds will not reimburse any tips. 2. Food including meals, coffee, or refreshments, except when purchased as follows: When dues or assessments are collected for that purpose. As part of the schoolwide disciplinary incentive program. As an integral part of the instructional curriculum (ex. Family Consumer Science). From the following accounts: principal s hospitality outside donations collected specifically for food faculty/sunshine fund senior class 3. Equipment: Equipment, supplies, forms, maintenance, postage, etc., for curricular or classroom use when budgeted school district funds are available. Small equipment, supplies, and service for rooms and areas not used primarily for students; except when purchased from the following funds: Facility rental income. Faculty trust fund see Controlled Disbursements for further instruction. 4. Salaries and other compensations for school district personnel, including stipends and supplements. 5. Contributions to fund-raising drives (except when collected for that specific purpose). 6. Purchases from employees of the school district or their immediate families. 7. Advertising. 8. Buildings, permanent attachments to buildings, or other renovations or remodeling, which alters the facilities.

Disbursements Controlled Disbursements REQUIRED Funds for the following disbursements must be sent to the district cashier. Procurement guidelines and purchasing thresholds should be followed when making the purchase. Go to Business News>Procurement for further information. 1. Equipment, computer hardware, furniture, appliances, etc. require the use of a Lawson requisition. 2. Purchase of high dollar items require a written bid or quote. 3. All salaries or stipends paid to district employees must be processed through Payroll. 4. Professional, curricular, technical, and artistic services require a variety of forms and possible additional approval. Go to Business News>Links>ATS-ISA Road Map Funds for the following disbursements can be expended directly from your internal accounts, but require additional documentation. Gift Cards Before distributing gift cards you must create an inventory list. Using the form provided, enter type, card number, and amount. Record internal accounts check number on bottom. Print the form. When you distribute the gift cards, have each recipient sign and date the form. This form is located in Business News>Internal Accounts Information. Internal accounts check number: Procedure Manual (December 2013) - 36 - Business Division

Disbursements Authorization 1. Purchases should be made only upon authorization by the principal. A Request for Funds (services, equipment or supplies) Form is optional, and may be completed by staff members to secure approval before purchasing. 2. Purchases and staff reimbursement should not exceed the cash available in the applicable account. Exception: pre-payment to a vendor with principal s approval. 3. All checks need two authorizing signatures. a. Primary check signer - Administrator. (1) The primary check signer is the principal. The principal should sign all checks. (2) The backup administrator may sign a check when it is made payable to the principal or in an emergency situation only. All checks must be signed by at least one administrator. b. Secondary check signer Support. (1) The bookkeeper or elementary principal s secretary. (2) A backup support person assigned by the principal may sign in the absence of the bookkeeper. No signature stamps! 4. All check signers should complete the Agreement for Check Signing Privileges Form (see appendix page #115). 5. School check signers may not be a check signer for Booster or PTA accounts. 6. A check signer cannot sign a check that is made payable to themselves. The check must be signed by a different authorized signer. Procedure for disbursement Invoices Funds should be disbursed only upon receipt of an original, itemized invoice, receipt or cash register tape. All documentation must be signed and dated by the school personnel receiving the services or merchandise. Verify the extensions, totals, and unit prices on the invoice. DO NOT disburse funds based solely on statements or credit card slips. Invoices not paid within 30 days should be researched and documented as to why the disbursement was not made timely. No blank checks! Check made payable to outside vendor. Original itemized invoice. Check made payable to staff member for reimbursement. Original itemized invoice marked paid by the vendor. Original itemized cash register tape. Check made payable to student or parent for refund purposes. Original Student Receipt issued. A copy of the page of the SR - Student Receipt book. A copy of the MCF Monies Collected Form. The person receiving the refund must sign or initial the documentation upon receipt of the check. A check can be mailed at the parent s request. Procedure Manual (December 2013) - 37 - Business Division

Disbursements Check made payable to HCPS and mailed to the Cash Management Cashier. For end of the month payment of monies due the School Board, please use the following as backup. Period Transactions Details Summary Report printed from Lawson SAS. See Lawson SAS Manual for instructions. For monies being sent to cover a purchase requisition or a P-Card purchase use the following as backup. A copy of the purchase requisition and the ALD authorization (Gen-Misc Budget or memo). A copy of the P-card receipt and the ALD authorization (Gen-Misc Budget or memo) when the purchase is paid from Gen-Misc. or Facility Rental. A copy of the P-card receipt when the purchase is paid from a club or class account. Field trips Many times documentation is received after the check is written. Be sure to follow-up with the instructor for the receipt. Staple the receipt to the check requisition in your file for audit purposes. BEST PRACTICE Keep a folder named checks pending documentation as a reminder. Look through it often to keep things current. Check Requisition The purpose of the check requisition is to assist in identifying the correct account number to be charged and approval for payment of the expense for SPONSOR related accounts. The check requisition should be prepared by sponsor for each invoice or group of invoices. SPONSOR signature is required on the requisition form. For NON-SPONSOR related disbursements, such as Gen Misc and Facility, a check requisition is not required. In this case the bottom section of the three-part printed check may be used as the "check requisition" instead of the check requisition form. BEST PRACTICE A check requisition may be used each time a payment is generated. For non-sponsor disbursements, it gives you a place to write the account charged and a description of reason for payment. No blank checks! No blank checks! No blank checks! Procedure Manual (December 2013) - 38 - Business Division

Disbursements Procedure Manual (December 2013) - 39 - Business Division

Disbursements Breaking it down step by step Set aside two days per week to write checks (i.e. Tuesdays and Thursdays). Post this information on your door, your bulletin board, the teacher workroom, school internal email. There will be times such as field trips or athletic events when a check will be needed on a different date. This should be the exception and not the rule. Set up a specific place to turn in check requisitions; a suggestion would be to have a separate in-basket inside your office. Writing the checks. Refer to the Lawson SAS Manual for software instructions. 1. Gather check requisitions. 2. Look-up the current balance for each account; write the amount on the check requisition. 3. Process check requisitions for payment using Lawson SAS software. 4. Print checks. 5. Attach check to the front of the check requisition; write check number on form. 6. Enter check numbers and date on Log of Checks Signed for Payment. 7. Place checks and check log in file folder; give to the co-signer and then principal for review and signature. 8. The two check signers should sign the check after verifying that the check, check requisition, and the invoice agree as to the amount and payee. Log of Checks Signed for Payment 1. List beginning and ending number of signed checks. 2. Account for missing checks within and between sequences. 3. List VOIDED check numbers and the reason for voiding. 4. Log checks in groups as they are written not individually. LOG OF CHECKS SIGNED FOR PAYMENT School Name: Sample Elementary Month/Year: Jul-14 To be completed by the secretary/bookkeeper: Check Numbers To be completed by the check signers: Principal's Co-Signer's Date Initials Initials Check No. 14511 thru 14516 07/01/13 jl pt Check No. 14517 thru 14526 07/05/13 jl pt Check No. 14527 thru 14538 07/08/13 jl pt Check No. thru List all VOIDED Check Numbers: List reason for Voiding: 14513 Wrong vendor 14532 Printer Jam To be completed by the Principal every time checks are signed. Maintain a log for each month checks are issued. All logs should be maintained for audit in the monthly file of invoices associated with these checks. The Principal should verify that all checks are accounted for sequentially. Voided checks should be inspected to ensure they are marked VOID with the signature space torn off. Principal's Signature Procedure Manual (December 2013) - 40 - Business Division

Disbursements Check distribution 1. Tear off bottom portion of printed check. Keep check and stub intact. 2. Separate the requisition form; white and yellow copies. 3. Check with stub attached goes to vendor or sponsor. 4. Yellow copy of check requisition is returned to the sponsor. 5. Gather bottom portion of check, white copy of check requisition, and invoice, receipt or cash register tape; staple in this order and file in monthly folder. Voided Checks Refer to the Lawson SAS Manual for software instructions for voiding a disbursement. If an error is made, do not discard the check. Void the check by writing "VOID" across the face of the check and tearing the signature space off the check. Keep all three pieces of check document. Attach voided check to check requisition and file in numerical sequence in monthly folder. List voided check number on bottom of Log of Checks and reason for void. Stop payment Stop payment charges should be treated as a bank adjustment and are part of the monthly bank reconciliation process. Follow the instructions above for voided checks. Write Off Stale Dated Check Follow the instructions above for voided checks. Note on check and log of checks should read write off and reason for write off such as over 6 months. Locate in monthly folders where the check was written and note the void date and reason on the check stub. Written principal approval is required for checks written off. Payment of Services These procedures are general guidelines. Remember that school board employees may not be paid directly from internal accounts for services rendered. Corporation and Non-School Board Individual To determine the correct procedure for payment go to Business News>Links>ATS-ISA Road Map. You will not make payment directly to corporation or individual from your internal accounts. School Board Individual (Employee) To determine the correct procedure for payment go to Business News>Links>ATS-ISA Road Map. You will not make payment directly to school board employee from your internal accounts. Security for Non-Athletic Events Non-Athletic Events Only Agencies Form Rate or Calculation School Security You will be invoiced by the budget office. For budgeting purposes you may call for the current rate of pay. Tampa Police Dept. (TPD) Officer will sign an off-duty voucher form. Ask for this from the Administrator on duty. Tampa Police Dept. will bill you once a month. Match vouchers to statement and pay with internal accounts check. Procedure Manual (December 2013) - 41 - Business Division

Disbursements Hillsborough County Sheriff Florida State Trooper Club Sponsor or Administrator to request payment using a check requisition form Club Sponsor or Administrator to request payment using a check requisition form Calculation; 1. Current off-duty rate x hours worked 2. Officer must have a Lawson vendor number 3. Pay officer directly from internal accounts 4. Report 1099 information in Lawson Calculation; 1. Current off-duty rate x hours worked 2. Officer must have a Lawson vendor number 3. Pay officer directly from internal accounts 4. Report 1099 information in Lawson Security for Athletic Events Officers are paid from Athletic Petty Check or from the District Office through Accounts Payable Department, depending on the Agency (City vs. County). Athletic Payments - Other a) Athletic custodian (school board employee) - payment is processed by the school s payroll secretary using the Offsite Overtime & NJR form in Lawson. Use the specific attendance codes for athletics. Officials may be paid through Athletic petty check, even if employees. b) Ticket takers paid through petty check UNLESS they are employees then through payroll. See instructions for Athletic Custodian above. Overtime for Custodians Non-Athletic Non-Athletic Events Only Source of Overtime Form Rate or Calculation Rental of facility SB90702 Internal Accounts Overtime Flat rate: 1. See facility usage and fee agreement for specific rental 2. Rate x hours worked = amount of check 3. Attach check to overtime form and School event SB90702 Internal Accounts Overtime send to your area leadership director Calculation; 1. Calculate time and one-half based on rate of pay 2. Calculate gross pay: overtime rate x hours worked 3. Calculate employer fringe using gross pay; go to Business News>Budget>Fringe Benefit Summary Detail. Use gross known tab 4. Total gross and fringe to get amount of check to be written to HCPS 5. Attach check to overtime form and send to your area leadership director Procedure Manual (December 2013) - 42 - Business Division

Disbursements 1099 For Vendor Services Schools must file a 1099 form for payment to individuals and non-corporation for services through internal accounts or athletic game receipts. They must also register with the district as a vendor. Go to http://www.vendorbid.net/hillsborough/ to register. The school needs to complete the Request New Vendor form. Go to Ideas>District>District Forms>Vendor Request. Contact the Accounts Payable department with questions regarding 1099 reporting. All purchases must follow the Procurement Guidelines regardless of the source of funding. Go to Business News>Procurement>Procurement Guidelines. Procedure Manual (December 2013) - 43 - Business Division

Disbursements Elementary School Remittance to Budget Office Procedure Manual (December 2013) - 44 - Business Division

Disbursements Middle School Remittance to Budget Office Procedure Manual (December 2013) - 45 - Business Division

Disbursements Senior High Remittance to Budget Office Procedure Manual (December 2013) - 46 - Business Division

Back to School Faculty Reminder Internal Transfers Internal transfers are used when monies are transferred from one activity account to the other and no actual cash leaves the school. For example, the transfer of funds from General Miscellaneous to travel or hospitality requires a transfer form. Complete an Internal Transfer Form SB 36000 (Lawson #1000316) for each transfer. The principal s signature is always required. Signatures of sponsors are required for class, club, bookstore, or sponsor-related accounts. Internal transfers are auto-numbered when entered into the software system. Record this number on the form. Hillsborough SCHOOL DISTRICT County Public OF HILLSBOROUGH Schools, Florida COUNTY, FLORIDA INTERNAL TRANSFER FORM Transfer Amount: $ From: Account Number To: Account Number Explanation: Account Name Account Name Signatures: Posting: Directions: Principal IT # Date of Transfer Teacher/Sponsor (if applicable) A. This form is required to document the transfer of funds from one internal account to another. All transfer forms are numbered sequentially by the software, fill in the IT# with this auto-assigned number. B. All transfer forms must be signed by the Principal. Transfers from class/club funds (3xxx accounts) or sponsored accounts (bookstore) also require the sponsor signature. Transfers to cover deficit balances also require written Area Leadership Director approval. C. Post this information to your school software after signed approval. SB 36000 (Rev. 9/13) (Lawson Order # 1000316) Distribution: White: Bookkeeper/Secretary Pink: Teacher/Sponsor (if applicable)

Bank Reconciliation Bank Reconciliation Bank statements must be reconciled as soon as they are received. Research and post all reconciling items before the monthly reports are run. Reconciling items include: NSF's - new NSF's - repaid ACH payments received from the district Cleared checks Cleared deposits Bank adjustments for bank error, bank service charge, deposit overage or shortage, and cleared check adjustments. With bank statement in hand you are ready to begin the process of reconciling. 1. Check your statement for checks that you deposited but did not clear the bank (NSF). a) Use the FN1003 NSF Master List to find the check makers name and check number. Go to Lawson>Reports on Demand>Lawson Reports>Debt Collections>FN1003 NSF Master List. See Lawson SAS Handbook for instructions. 2. Check your statement for Direct Deposits for any NSF that has been repaid. You received direct deposit payment notices from the accounts payable department. See Lawson SAS Handbook for instructions. 3. Check your statement for other Direct Deposits. Follow specific instructions found in the receipting section of this handbook. 4. Use the Lawson SAS software to create a bank statement. See Lawson SAS Handbook for instructions. 5. Clear adjustments by clicking the blue reconcile box. Place a check mark on the bank statement as you post each miscellaneous item. 6. Clear NSF records by clicking the blue reconcile box. Place a check mark on the bank statement as you post each miscellaneous item. 7. Clear canceled checks. Place a check mark on the bank statement as you post each miscellaneous item. a) Reconcile checks that have cleared the bank. See Lawson SAS Handbook for instructions. b) As you reconcile each check, verify that the check amount per bank equals the check amount per Lawson SAS put check marks on your bank statement to leave an audit trail. If you select a check to be reconciled in error. Click the blue box to un-reconcile. 8. Clear deposits. a) Use your Log of Official Receipts Deposited to trace all deposits to the bank statement with a check mark. Place a check mark on the bank statement as you post each miscellaneous item. You may have deposits in transit from the previous month, these should be the first deposits listed on the bank statement. When you are done, review the bank statement to be sure each item has been checked off. Procedure Manual (Revised July 2013) - 48 - Business Division

Bank Reconciliation You know your bank statement is in balance when the difference box is empty on the bank statement pane. Close bank statement. Close period. View and print reconciliation report. Bank reconciliation report sample. If you still don't balance 1. Are you sure you have checked off all items on your bank statement? 2. You can export the reconciled items into a csv file (excel); it will make it easier to double check what you have reconciled. Do the total Credits match the statement? Do the total Debits match the statement? 3. Are all manual items posted? In the absence of the bookkeeper were checks or receipts written manually that haven't been updated in the software? 4. Was a deposit prepared on the last working day of the month? What is the create date you used in the software? If your deposit ticket reads one month but the deposit record reads the next month, then void the deposit record and re-enter it. 5. Did the first deposit of the next month include receipts from the month you are reconciling? If so, void the deposit record and create two separate deposit records. Procedure Manual (Revised July 2013) - 49 - Business Division

Bank Reconciliation Monthly Reports LAWSON SAS - Checklist for Monthly Bank Reconciliation Reports Due to Auditing by the 20 th of each month (1) Bank Statement (copy, not original) (2) Bank Reconciliation Report PRINT AFTER PERIOD IS CLOSED (School Space/ Related in Bank Accounts pane/bank Statements/Double-click Bank Statement to be printed/click Print Reconciliation Report button. Reconciliation Report can also be printed at the time of reconciling bank statement by simply clicking the Print Reconciliation Report button) Note: Remember to close your bank statement. With bank statement highlighted in Bank Reconciliation tab, click Actions/Close Bank Statement (3) Period Balance Detail (Ledger Report) PRINT AFTER PERIOD IS CLOSED (School Space/School Activity Balance button/period Balance Detail tab/in the Period Activity Balances pane highlight the period just closed/click Options /Export to PDF/Selected Record with Details. This will display the balances for the month/period just completed. On your PRINT screen, under Page Sizing and Handling, remember to select * FIT to page, so your balances in the right margin will not be cut off. (4) Un-reconciled Transactions Report (Outstanding Check List) (School Space/Bank Accounts/Cash Processing/Bank Reconciliation tab/click on Bank Statement inquiring on/on Unreconciled Transactions panel, click Options /Export to PDF/Use Print icon to print) (5) Multi-Period Transaction Details for Account 995 (NSF Reconciliation Report) (School Space/School Activities pane/highlight 995 activity/click Related /Multi-Period Transaction Details/Enter Period range To and From /Click Save icon/click Print Period Transaction Details (6) NSF Master (Lawson; Reports on Demand, Debt Collection Reports FN1003 NSF Master List) If your NSF master list Dollar Amount of Outstanding Checks total is NOT the same as your 995 (NSF s) total on your Bank Reconciliation Report then we need ALL pages of the NSF master list and explanation (i.e. - $10.00 NSF for next month, or +$15.00 NSF reimbursement for next month, etc.) If they are exactly the same (in balance) then we ONLY need the (last page) total page of the NSF master list. Monthly Reminders Review accounts on the Period Balance Detail report. a) Reconcile all 8xxx Petty Check accounts and request reimbursement. b) Ensure that all 8xxx account balances have been remitted to the Budget Department (except petty check) based on the appropriate remittance schedule. c) Sales tax any to be remitted to Budget? d) Research any accounts with negative balances. e) 9xx cash accounts: Total of transfer column should be 0. All receipt transactions should have a status of deposited. (If not, make sure all bank deposits have a corresponding deposit record in Lawson SAS). LOOK at 992 checking is there enough funds to cover your next month s checks?? Be careful of overdrawing your bank account. f) Any Outstanding checks written by the school that are over six months old should be reviewed for either write-off and re-issue or just write-off. g) Distribute a Multi-Period Transaction Details Report to sponsors - class, club, media, bookstore, sunshine, or adult accounts upon request. Procedure Manual (Revised July 2013) - 50 - Business Division

Bank Reconciliation To write-off an old check 1. Copy your Un-reconciled Transactions Report, highlighting the checks to be written off including a brief explanation. The principal should then sign this as your approval to write off the old checks. 2. Void transaction. See Lawson SAS Handbook for instructions; Voiding a Disbursement. 3. Write voided check number(s) on monthly check log. 4. File write off documents with the monthly check folder. Processing NSF Checks (995) 1. Checks returned for non-sufficient funds (NSF) will automatically be routed to CheckCare Systems (collection agency). a) The maker of the check will not have an opportunity to pay the school/site after the check has been forwarded to CheckCare Systems. b) If the maker attempts to pay the school/site, a CFL0002 form ( Cannot Accept Payment ) should be given to the maker which gives the maker instructions to contact CheckCare Systems (collection agency) to resolve the situation. 2. NSF Lists - two NSF lists are available via Lawson to the school/sites: a) NSF Master List A list of ALL current (non-reimbursed) non-sufficient fund checks. b) Cash or Money Order List (CMO) List List of individuals/companies who have two or more uncollected non-sufficient fund checks, and from whom sites should NOT accept any further checks. 3. If a check maker is on the CMO List and writes a check, the funds will not be guaranteed by CheckCare, therefore the check should not be accepted, but returned to the maker by the school/site with a CFL0003 form ( Cash/Money Order Only ) instructing the maker to contact CheckCare Systems to resolve the situation. 4. If a check maker on the CMO List had already been issued a student receipt and/or listed on a monies collected form, in error, and the error is caught prior to funds being officially receipted, document as follows: a) Write VOID across the front of the makers check (in the event that the check may be lost and/or stolen). b) Make a copy of the check to be returned to the maker. c) Official receipt - On the receipt transaction detail line add this note: "Check returned to maker SR# xxxxx or MCF. 5. Mark on the yellow student receipt and/or MCF, VOID (in bright ink) next to the individuals name. 6. Keep the copy of the check returned to the maker with the deposit copy of the official receipt. 7. Return voided check to maker with CFL0003 form. Procedure Manual (Revised July 2013) - 51 - Business Division

Bank Reconciliation Posting NSF Activity - upon receipt of the bank statement To Record Original NSF Notice on Bank Statement Student Activities > School Space > Bank Accounts/Cash Processing > All Bank Transactions Tab 1. Click Actions > Create NSF Record 2. Enter Transaction Number (Begin with 1 use subsequent numbers thereafter) 3. Date - will default to current date, Change to Bank Statement date 4. Description Check makers name and Check number 5. Enter $ Amount (POSITIVE entry) 6. Click Save button 7. Click Release button- NSF record appears on All Bank Transactions list and is available on Un-reconciled Transactions (A released NSF cannot be changed. It must be voided). 8. Close Update Non-Sufficient Funds To Record NSF Payment Student Activities > School Space > Bank Accounts/Cash Processing > All Bank Transactions Tab 1. Click Actions > Create NSF Record 2. Enter Transaction Number (Begin with 1 use subsequent numbers thereafter) 3. Date - will default to current date. Change to ACH payment date 4. Description Check makers name, check number and ACH payment number 5. Enter $ Amount (NEGATIVE entry) 6. Click Save button 7. Click Release button- NSF record appears on All Bank Transactions list and is available on Un-reconciled Transaction (A released NSF cannot be changed. It must be voided). 8. Close Update Non-Sufficient Funds Reconciling your NSF Monthly, as part of your reconciliation process, please remember to verify that your 995 NSF Account matches the NSF Master List total for Outstanding Checks. If you are not in balance please follow the instructions below. Items needed. Bank Statement NSF Master List (Reports on Demand>Debt Collection Reports>FN1003 NSF Master List) 1. Look at the first column on your FN1003 report; this is the date the check was returned. Highlight the dates for the month you are working in. 2. Take your bank statement and compare the two. Check off the items on both the statement and the report. Do you have any on the statement that aren t checked off? Do you have any on the FN1003 report that aren t checked off? If you answered yes to either of these questions, call the accounting department. Procedure Manual (Revised July 2013) - 52 - Business Division

Bank Reconciliation 3. Using the bank statement. From your monthly file retrieve your ACH notifications. Compare these with what is recorded on your bank statement; check them off. a) Do you have any on the statement that you didn t receive a notification for? If so, go to Business News>Accounts Payable>Direct Deposit Notices> ACH Forms month_year.pdf (example ACH 07-2013). Search for your school and locate the document you are missing. Print only that page. b) Hold these items and receipt after you have verified they are on your bank statement. This is a step in the bank reconciliation process. 4. Go to Lawson SAS and run the report titled Period Transaction Details Summary for account 995 only. Choose the closed period for the date range needed. 5. Compare the total on the Period Transaction Details Summary to the Total from the last page on the FN1003 Report. Are you in balance? If not, here are some things to look for. Look for an entry on the FN1003 report where the posting date is for the following month. Have you missed an annual write-off? Have you written off the disputed items? Have you posted an ACH notification for Athletics or Internal Accounts such as Host to the 995 account in error? Do you have an item that was previously written off but now appears on the Master List? Is there a reimbursement for it? Call the Auditing Help line at 740-7859 for assistance. NSF Write-offs The Accounting Department will periodically send a notice indicating the site must write-off certain uncollectible NSF checks. Only AFTER receiving the notice from the Accounting Department, clear your software records of the NSF item(s). See Lawson SAS Handbook for instructions; Use Activity Transfer to write off NSF Transaction. Maintain the write off notice in the applicable monthly folder. NSF checks should be written off from the account to which the receipt was originally posted. However, when this is not feasible (i.e., fundraising account which has been closed) then reduce the General Miscellaneous account for the amount of the check. Create a transaction for each check to be written off. Procedure Manual (Revised July 2013) - 53 - Business Division

Accounts Account Structure Procedure Manual (Revised July 2013) - 54 - Business Division

Accounts Petty Check and Petty Cash Accounts - District Levels (8xxx) Purpose 1. This account should be used to pay for budget expenditures of an emergency nature and for incidental amounts (Board Policy 6620 Petty Cash/Check Funds). 2. This money should be deposited into an 8020 Principal Petty Check or an 8230 Athletic Petty Check; School Board Trust accounts. General Procedures 1. It is recommended that a petty check account be maintained rather than petty cash, or a combination of petty check and petty cash. 2. Purchases made should NOT exceed the account balance. 3. The principal may require those who wish to expend funds from the petty check account to first complete a Request for Services, Equipment or Supplies Form SB 35900 (form page 121). 4. All purchases of equipment, furniture or appliances must be made using a School Board Purchase Requisition. These items should NOT be purchased through petty check. Travel is also prohibited through petty check. 5. Reimbursement of expenditures from petty check should be requested as often as necessary OR AT LEAST MONTHLY to prevent a deficit balance. Additionally, the Accounts Payable Department requires that the date of the request for reimbursement is no more than 30 days after the invoice/receipt date. The turnaround time for reimbursement is approximately two weeks. To Request Reimbursement Fill out the Petty Check Reimbursement and Postage Request Form. Go to Business News>Accounts Payable. a) Original check requisitions and supporting documentation in the form of receipts or invoices should be kept on file at your site for audit purposes. b) The petty check account should be balanced monthly. The sum of the following should equal the total petty check account: the total petty check account balance, plus reimbursements requested and pending, plus expenditures for which reimbursement has not yet been requested plus petty cash and petty cash vouchers not yet reimbursed. Postage Paid From County Budget There are two approved methods. 1. Use this form to request a check to pay for postage. This will save time requesting reimbursement from petty check. 2. Use your district issued P-Card to purchase postage in person or on-line. Procedure Manual (Revised July 2013) - 55 - Business Division

Accounts PETTY CHECK RECONCILIATION - MONTHLY School District of Hillsborough County, Florida School: Date: 1. AMOUNT OF PETTY CHECK FUND ISSUED TO SITE Obtain from Internal Auditing for your first month - then it will be the same every month thereafter. 2. AMOUNT IN SAF ACCOUNT Make copy of current month's ledger page and attach to this sheet. 3. DISBURSEMENTS NOT REQUESTED YET (not yet requested from A/P) Itemize: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: (Total disbursements not requested yet) 4. DISBURSEMENTS REQUESTED, BUT NOT REIMBURSED ( PREVIOUSLY SENT TO A/P) Itemize: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: Check: Amount: (Total disbursements requested, but not reimbursed) 5. CORRECTIONS Itemize: (Total Corrections) 6. TOTAL ACCOUNTED (Add Items 2 thru 5) < > 7. Balanced OR Over/<Short> & Unidentified (Subtract Item 6 from 1) I am responsible for the petty check fund dollar amount indicated above. I have performed this reconciliation of the petty check account and verify its accuracy. Secretary/Bookkeeper: Procedure Manual (Revised July 2013) - 56 - Business Division

Accounts General Miscellaneous (Gen Misc.) Account (6800) Revenue Funds collected should be expended to benefit those pupils currently in school for whom the monies were accumulated (Board Policy 6610). Examples of revenue to post to this account include the following: 1. All interest, including that from saving accounts, CD's, money market accounts, and NOW accounts. 2. Donated monies for which no specific use is designated. 3. Profits from picture sales, school store sales, schoolwide fundraisers, and designated PE or non-faculty vending machine accounts may be transferred into General Miscellaneous. Expenditure Expenditures from Gen Misc. should be for the benefit of all the students at the school. Examples include: 1. Bank service charges. 2. Check printing charges. 3. Travel expenses budgeted in the Gen Misc. budget for the current school year; registration only. Note that a separate account is recommended for travel. Gen Misc. travel is limited to the following % of anticipated revenue (excluding carry-over balance): Elementary/Middle Schools 25% Senior High/Other Centers 30% 4. Purchases for classroom, postage, and custodial supplies but only after budgeted funds are depleted. 5. Purchases related to student schoolwide incentives. 6. Teacher incentives and banquet tickets for student or teacher related activities are normally prohibited from Gen Misc. However, a waiver request may be approved in writing by your area leadership director, or you may include the waiver (be specific) on your Gen Misc. budget. Note that the ALD may set a cap on the number of banquet tickets that can be approved for each event. General Miscellaneous Budget 1. The Organizational/Activity Budget Form (see appendix page 116) must be prepared each year for your Gen Misc. account activities. 2. Each school must have a supervisory committee of at least two or more members of the faculty and/or any other additional persons appointed by the principal to serve as advisors or to assist the principal in preparing the budget. 3. The budget must be distributed and discussed with the school faculty and staff. 4. The Gen Misc. budget may be amended as needed throughout the school year. 5. The prior year ending Gen Misc. account balance (as of June 30) plus anticipated revenue from current year fundraising projects, etc. (based on past experience), equals total anticipated income. 6. Proposed expenditures are those which the budget committee has agreed upon, within the guidelines of the School Activity Fund policies, include waivers if any be detailed and have separate line items for teacher incentives (6802) and student incentives (6801). 7. The Gen Misc. budget and any amendments must be approved by the budget committee and the principal. A copy of the Gen Misc. budget must be sent to the area leadership director for approval, returned to the school, and kept on file. Procedure Manual (Revised July 2013) - 57 - Business Division

Accounts SCHOOL DISTRICT OF HILLSBOROUGH COUNTY, FLORIDA ORGANIZATION / ACTIVITY BUDGET 20xx-xx SCHOOL YEAR SCHOOL NAME Sample School NAME OF ORGANIZATION General Miscellaneous PRINCIPAL'S APPROVAL Pat Principal CHAIRMAN, FINANCE COM. Tom Teacher TREASURER Sue Treasurer SPONSOR GENERAL COMMENTS AND EXPLANATION FOR BUDGET AMENDMENTS: need signatures!! BUDGET AMENDMENT NO: CURRENT ORGANIZATION/ BUDGET APPROVAL DATE:, 19 ACTIVITY REQUEST ADJUSTED BUDGET INC OR (Dec) BUDGET ANTICIPATED INCOME: CARRY-OVER BALANCE: 7/1/ 20xx $ 3,000 FUNDRAISING PROJECTS: School Pictures $ 6,000 2 per year! Candy Fundraiser $ 3,000 Soda commission $ 1,000 TOTAL ANTICIPATED INCOME $ 13,000 PROPOSED EXPENDITURES: Institutional Dues (in school name) $ 200 Equipment (thru a Lawson requisition) $ 4,000 use Lawson! Travel $ 2,000 Teacher Incentive - food & clothing, personal items $ 1,000 waivers! Student Incentives - food, clothing, personal items $ 2,000 Prinicpal's Hospitality $ 500 TOTAL PR0POSED EXPENDITURES $ 9,700 ANTICIPATED CARRY OVER (Income Less Expenditures) $ 3,300 SB 22300 Procedure Manual (Revised July 2013) - 58 - Business Division

Accounts Donations (4xxx) A. Specific purpose - monetary donations with donor-specified purpose should be maintained in a separate 4000 series trust account number and expended for that specific purpose only. The account name should reflect the trust purpose. Donated funds may not be transferred to other accounts. For balances remaining after the donation purpose is achieved: nominal balances may be transferred to the General Miscellaneous Account; significant balances require the donor s written instructions for disposition (when feasible). B. General purpose monetary donations with no designated purpose should be receipted into the General Miscellaneous Account. C. Property donations upon receipt, notify the Property Control Department via email District>District Forms> Fixed Asset Acquisition-Form 120. Property Control should also be notified regarding the transfer or disposition of donated property schools generally may not sell or dispose of property (Board Policy 7320). D. All donations are subject to the rules and regulations governing internal accounts, including travel form and equipment requisition guidelines. The donor s purpose and the donation s relevance to the school s goals should be considered when accepting and using donations. E. Donations valued at greater than $250 require both an official receipt AND a written acknowledgement on school letterhead indicating amount, description, and a disclaimer that the donor did NOT receive any goods or services in exchange for the donation. Principal s Hospitality (6840) Principal's Hospitality may not exceed the following amount per year. $850 for Elementary $1,000 for Middle $1,150 for Senior/Technical Schools Profits from the following sources may be used to fund the hospitality account: General Miscellaneous Vending Machines (non-faculty) Rental of School Facilities (not 8xxx Extended Day Care) 1. This fund is for promotion, public relations, and hospitality for business guests ON SCHOOL GROUNDS. Faculty should only be incidental to a hospitality event, i.e., Open House or SIT meetings. Written area leadership director approval is required for off-site hospitality. 2. Check requisitions for this account should be specific in identifying who and what. Any catering done by your school cafeteria must have a numbered campus catering form invoice as backup (provided by your SNS Manager or Core Catering). 3. The account balance may not be carried forward from year to year; rather, each year the account may only be restored to its maximum of $850, $1,000, or $1,150 as applicable. Procedure Manual (Revised July 2013) - 59 - Business Division

Accounts 4. Included in the hospitality limit, each school may purchase up to nine banquet tickets, of any combination, approved by the principal. To include the following banquets. a) Teacher of the Year b) Instructional Support Employee of the Year c) Ida S. Baker Diversity Educator School Bookstore (6500) School bookstores may be established upon principal approval. Provided as a student service, and not a fundraiser, an average mark up of no more than 20% is allowed on bookstore items. Conversely, the bookstore should not operate at a loss. 1. A School Store Inventory Form SB 22400 (see bookstore manual on page 110) should be completed when the school opens in August, January, and in June at the close of school. Inventories should also be taken if there is a change in personnel involved with the bookstore. 2. The School Store Financial Statement Form SB 22500 (see bookstore manual on page 112) should be completed in January, June and for change in personnel. Upon completion of the financial statement, the profit earned may be transferred to the General Miscellaneous account for expenditure in accordance with the approved budget for General Miscellaneous. 3. All bills for the bookstore should be paid from this account, which can create a negative account balance if the bills are paid before the sale proceeds are collected - this is acceptable for these types of sale activities. Ultimately by mid-year, and year-end the account should show a positive balance. 4. Sales tax should be paid to the vendor on all purchases made for resale items. P.E. (Physical Education) Uniforms (4502) 1. PE uniforms may be sold as part of the school bookstore or accounted for in a separate 4502 account. 2. Sales tax must be paid to the vendor. 3. PE uniform sales are considered a normal school activity and do not need an ASA unless a contract is signed with the supplying vendor. 4. A bid/quote is needed if the amount purchased will exceed $5,000. Average markup is not to exceed 20%. 5. Please refer to Business News > Procurement for proper procedures regarding approved vendors and bids. a) Profit - The PE uniform profit can be transferred periodically to a 3xxx athletic club account to be spent in accord with an approved club budget. The profit is determined via the inventory forms discussed above. b) Receipts - advance (pre-sales) of PE uniforms are recommended and should be documented individually via a student receipt so that the receipt copy may be used to exchange for the uniforms when they arrive (as proof of purchase documentation). c) Sales where the uniform is exchanged simultaneously for cash requires the use of the monies collected form. d) The inventory forms will periodically provide an assessment of PE uniform profitability. Procedure Manual (Revised July 2013) - 60 - Business Division

Accounts T-Shirt Sales (4105) 1. Sales tax must be paid to the vendor. 2. T-shirt sales are handled as described below: a) Sold through the bookstore with the 20% profit margin limit. b) Sold through club accounts as an accommodation to students i.e., no profit margin. Club accounts should reflect T-shirt sales on their respective approved club budgets; list the anticipated amount of collection of t-shirt funds from students as anticipated income and the anticipated purchase amount of T-shirts as a proposed expenditure. c) Sold through club accounts as a fundraiser - club accounts should reflect T-shirt sales on their respective approved club budgets; list the anticipated amount of collection of t-shirt funds from students as anticipated income and the anticipated purchase amount of T-shirts as a proposal. See Fundraising Activities page 66. d) Receipts - advance (pre-sales) of T-shirts are recommended and should be documented individually via a student receipt so that the receipt copy may be used to exchange for the T-shirts when they arrive (as proof of purchase documentation). Locker Rentals Secondary Schools (45xx) Secondary students rent the following locks; a separate account should be maintained for each. Hall locks (4501) Boys P.E. locks (4510) Girls P.E. locks (4520) If a student cannot pay for a lock, other arrangements (fee waivers) are to be documented for that student and retained for audit. Two plans are available for the collection of lock rental fees. 1. Plan A: Locker rental fees are $4, $2 of which will be refunded when the lock is returned. The refunds should be handled as follows: At school end: A check should be made payable to the assistant principal (AP) in charge of locker collections. Students who return their lock should sign on a Monies Collected Form to indicate receipt of the $2 refund. Leftover monies should be returned to the bookkeeper/secretary for receipt back into the Lock account. Monies refunded per the MCF plus the funds subsequently receipted should equal the original check issued to the AP. During the year: The AP in charge of locker collections should be issued an incidental petty cash fund. The AP can refund students returning locks and complete a petty cash voucher. The AP can then submit the vouchers to the bookkeeper for reimbursement of the petty cash fund. 2. Plan B: With written area leadership director approval, the school may charge a flat fee of $2, with no refund when the lock is returned. If the lock is not returned, an additional $2 will be charged to replace the lock. 3. Faculty members responsible for collecting lock fees must use either MCF, student receipt books, or other rosters to document collections, and retained for audit. Collections must be remitted timely and in full to the bookkeeper. 4. The fee collected should be used to maintain lockers and locks. Monies in the Lock accounts may be transferred to other accounts with the principal s approval. 5. Sales tax should be paid on the $2 rental portion, excluding refunds. For more information on tax, see the sales tax section. Procedure Manual (Revised July 2013) - 61 - Business Division

Accounts Vending Machines Not Serviced by the Vendor (63xx) Note: Full service vending commission should be receipted directly into the faculty account. 1. Stock should be kept in a locked secure place. 2. There should be limited access to the keys where the stock is stored except for people responsible for the stock. 3. Someone other than the bookkeeper should collect the money and restock the machine. 4. The person collecting the money should count and turn the money in to the bookkeeper and wait for a receipt. 5. Profits from the vending machine should be transferred to the faculty account. 6. The sponsor should prepare the Vending Machine Reconciliation Form in January, May, and August. (see appendix page 117 ) a) Enter the storeroom beginning balance (same as ending balance - previous reconciliation). b) Add the number of items purchased since the last reconciliation (referenced by the invoice). c) Subtract the number of items remaining in stock at the time the reconciliation is prepared. d) Beginning stock, plus purchases, less ending stock equals items sold. Items sold multiplied by machine sale price equals what should have been collected. Any considerable differences between receipts and what should have been collected should be resolved as soon as possible (recounting stock on hand, rechecking figures on the reconciliation form, verifying inventory security). Should these differences recur, contact the Auditing Office at 740-7859. Sales Tax (8400) 1. All schools use the district sales tax exemption number when purchasing items that are exempt from sales tax. The tax exemption certificate is posted in Business News>Procurement>Procurement Guidelines & Forms. 2. A school check must be made payable to the vendor in order to use the tax exempt number. 3. Examples of purchases EXEMPT from sales tax: a) Any purchase by the School (paid by school check made out to vendor) for school use, including field trips, educational supplies/materials, student, and faculty incentives. b) Yearbook or Memory Book. c) Pickle sales, donuts, popcorn (any general grocery item that is non-taxable at store). d) Sale of Entertainment/Coupon books. e) School plays; expenses associated with the performance. Procedure Manual (Revised July 2013) - 62 - Business Division

Accounts 4. Examples of purchases REQUIRING payment of sales tax: a) Items purchased for resale, including school bookstore items, vending machine items, candy for fundraisers. b) School pictures (self-service only). c) Petty check reimbursements. d) Items purchased from Faculty/Sunshine account. e) Resale items purchased for Class or Club members (ex. T-shirts). f) Charges on Work Orders, including Food Service work orders (except bakery items). g) Rental fees. 5. Reimbursements to school personnel when school personnel use their personal funds to purchase items, they should ALWAYS pay sales tax. You then reimburse them the full amount, including sales tax when applicable. 6. When purchasing taxable items, whenever possible, pay sales tax directly to the vendor instead of collecting/remitting the sales tax yourself. For example candy, or PE uniforms for resale, or bookstore items. 7. Receipts - all receipts issued must separately state any sales tax included. For example, receipts for band instrument rentals or adult textbook sales should indicate fee and sales tax portion separately. See the Principal s Packet for student supply fees. A copy of the student fee section is also posted in Business News>Budget>Reference Student Supply Charges. 8. Sales Tax Payment Calculation save your calculations as backup for your check!! Split posting is the preferred method. Split-post Add the amount that has been split-posted directly into the sales tax account. Common split-posted items include facility rental fees, adult textbook sales, band rentals, and work order payments. When you split-post these items, it would be helpful to post the account source on the explanation line. Transfers Run multi-period transaction details reports for the accounts that you need to transfer sales tax from, like lockers, parking, calculator rentals, etc. Calculate tax based on the example below. Keep these reports, and notes as backup for your check. Example: Locker rental collections $1,000.00 Less refunds issued $200.00 Taxable collections $800.00 Divide by 1.07 $747.66 Difference $52.34 Procedure Manual (Revised July 2013) - 63 - Business Division

Accounts Sales tax remittance Sales tax collected by your school should be forwarded via school internal accounts check to the Budget Office by the 12 th day of the following month. 1. Run the multi-period transaction details report for account 8400 (School Space/School Activities pane/highlight 8400 activity/click related choose multi-period transaction details/enter period range to and from /click Save icon/click print period transaction details. Print this report for back up. 2. The balance in this account is the amount of the check. 3. The vendor invoice description should read Sales tax for - enter month. 4. The check skirt will provide the Budget Cashier with the information needed. No additional information should be sent. The district will file one electronic return and payment for all sites on a monthly basis. Class, club, departments and teams (3xxx) 1. A separate account should be set up for each Class, Club, Department, or Team. A transaction report can be provided for the sponsor upon request. 2. All class/club activities must be approved by the principal. The principal, sponsor, and the class/club officer should approve all expenditures. Expenditures from class/club accounts should benefit the students that participated in the generation of the revenue. See the Principal s Packet for current student supply fees like band rentals, lockers etc. (section L). A copy is also posted in Business News>Budget>Reference Student Supply Charges. 3. No class or club account should be overdrawn at the end of the school year. 4. Any funds remaining in a club which has become inactive should be closed out to the General Miscellaneous account, or appropriate corresponding account. For graduating classes, traditionally the funds revert to the upcoming class. However, with sponsor permission, remaining funds can be transferred to the General Miscellaneous account. 5. In addition to the two schoolwide fundraisers allowed, a) Each student class/club may have one fundraiser per school year. b) CTE, ESE and Enterprise Classes may have an unlimited number of fundraisers (each with principal approval and district approval via ASA form SB22800/Lawson #1000282). 6. The Sponsor of each class or club is responsible for adequate financial records, including: Organization Budget Form SB 22300 Check Requisitions (approved) SB 36000/Lawson #1000316 Agreement for School Activity SB 22800 /Lawson #1000282 Activity Accounting Reports Student Receipt Books Lawson #1000344 Monies Collected Form Lawson #1000312 Maintaining and returning the Student Receipt books issued to their class or club. Procedure Manual (Revised July 2013) - 64 - Business Division

Accounts Faculty/Sunshine Account (4108) 1. The faculty/sunshine account(s) should consist of a committee of two or more members of the faculty and they should appoint a chairperson. The chairperson should receive a mult-period transaction details report each month or upon request. 2. The chairperson for the account should approve all expenditures by signing the check requisition as sponsor. Expenditures from this account should benefit the faculty that participated in the generation of the revenue. 3. Revenue Examples of revenue to post to this account(s) include the following: a) Dues assessed members (if any). b) Commission checks from vending machines located in the teacher s lounge. Band/Music Rentals (2xxx) 1. Band rentals for instruments and uniforms are taxable, and the sales tax must be separately stated on the student receipts used to record collections. 2. We recommend that the rental fees and sales tax be split posted upon official receipting. See the sales tax section for monthly sales tax remittance rules. 3. Sites maintain rental fees to be spent from internal accounts for repairs. Change Funds Internal Change fund - account 6999 Internal change funds can be used for the following purpose: Yearbook pre-sales Drama productions Cosmetology classes Bookstore change Lock petty cash To establish an account. a) Transfer funds from applicable account to 6999. Sponsor should sign internal transfer form. b) Write a check to account sponsor. Sponsor should complete and sign a check request. To close an account after need has ended. c) Sponsor should return funds intact. d) Receipt funds to account 6999. If this was a one-time need, you may transfer the funds back to the originating account. Change funds should be officially receipted back to the 6999 account when not in use or prior to the closing of the school year. Board Issued Change Fund - 8999 Board change funds are issued for Student Nutrition Services (SNS) and Athletics. These funds were receipted to account 8999 when first issued by the School Board. At the beginning of the school year or athletic season, the change fund is issued. a) Write check to account sponsor from account 8999. At the end of the school year or athletic season, the change fund is returned intact. b) Receipt the funds back to account 8999. Change funds should always be officially receipted back to the 8999 account prior to the closing of the school year. Note: as of this printing the SNS change fund is not being returned at the end of the year. Procedure Manual (Revised July 2013) - 65 - Business Division

Activities Fundraising Activities Planning Approval - All fundraising activities should have the prior approval of its sponsor and the principal (Board Policy 5860 and 9700). BEST PRACTICES A. Pre-sales BEST practice to ensure profit! Customers pre-order & pre-pay before product shipment. Use receipts. B. Receipts for pre-sales and pre-numbered tickets to account for admission fees. C. Ordering if not a pre-sale, carefully determine how much to order to avoid leftovers! Arrange in writing with the vendor for a FULL refund for unsold goods. Use prior sales as gauges. D. Inventory Control count all shipments, store in a secure area, and consider food needs (no heat for chocolate!) E. Student Debt - distribute small amounts to each student at one time, to be replenished upon return of proceeds. Determine which students should participate in future fundraisers. A debt list should be maintained until all outstanding debts are cleared. F. Planned expenses consider the impact of giveaways on pricing incentives to top sellers and needy children, etc. Limit per school year A. Schoolwide - Each school may have only two schoolwide fundraisers a year, including pictures. Fundraisers sponsored by the Education Foundation (i.e., sale of USF Bull tickets) are not counted towards the two schoolwide fundraiser limits, although other fundraiser rules apply to Foundation fundraisers. B. Charitable Drive - Each school may also have one charitable drive (i.e., collections for Red Cross). Charitable drives should not exceed two weeks or fifteen days. C. Clubs - each school club may have one fundraiser, and one charitable drive. D. Exceptions to limits The following may have unlimited fundraisers with school administration approval. Career and Technical Student Organizations (CTSO s) Elementary enterprise economic classes Curricular activities for exceptional classes (ESE) Plays that charge admission are unlimited, as plays are curricular in nature. Adult-only activities and Adult sites (sites where the students are not K-12) are also unlimited More exceptions The following activities are considered curricular in nature and are not considered fundraisers. They do not count towards the fundraiser limits and do not require the use of an Agreement for School Activities (ASA) form. Book fairs Bookstores School newspapers Yearbook or memory book sales Recycling projects Student handbooks PE uniforms Student identification cards Procedure Manual (Revised July 2013) - 66 - Business Division

Activities E. A Procurement Department bid process awards school pictures, so no ASA is needed. However, pictures do count as a schoolwide fundraiser. F. When the PTA donates money to the school, no ASA is needed. However, if a PTA activity is accounted for in the school s internal accounts, then an ASA form is needed and internal accounts procedures apply to the use of these funds. Prohibitions The following activities are not acceptable at school functions or as part of fundraising. Raffle sales to minors Door to door sales Admission charges during school hours Dunk Tank Jousting Rock Climbing Bungee Jumping Boxing Food or drink sales are limited to one hour after the last lunch period at all secondary schools and until the end of the day at elementary sites. Schools cannot compete with the SNS lunch program. Conflict of Interest The School Board shall not enter into a contract knowingly with any supplier of materials, supplies, and services to this district that any Board member or the Superintendent has any material interest. Board Policy 6460.01. Contact the Procurement Office for conflict of interest approval procedures. Required Forms 1. Agreement for School Activity (ASA) form must be completed for the following activities. A. Fundraising activities Brochure sales Candy sales Magazine sales School dance or play when admission is charged B. Contracts with organizations or companies for non-curricular services Any function exposing the Board to extraordinary liability Car washes Rentals Country clubs for tennis teams Equipment Golf course for golf teams Helium tanks Hotel or hall for dances Photo booths Pools for swim team Vending machine Procedure Manual (Revised July 2013) - 67 - Business Division

Activities PTA or Booster fundraising activity should be reported on the Request for Use of School Facility Agreement form. A blanket form listing all activities may be filed each school year. See the Rental of School Facilities for more information. 2. Activity Accounting Report (AAR) form must be completed immediately after fundraiser. See pages 73-76 for samples reports. 3. Property Loss & Damage Report (PDR100) form is used to report any items and/or funds lost or stolen. Go to Ideas>District>District Forms. Sales tax is required on most fundraising merchandise. BEST PRACTICE Pay tax to the vendor. Tax is calculated on the purchase price of the items and not the selling price. If you don t pay the vendor then you will calculate the sales tax due the state based on the total amount of sales. Remit the sales tax to the Budget Office monthly. Each schoolwide fundraiser should be accounted for in a separate account set up for that purpose. Only receipts and expenditures of the fundraising activity should be recorded in this account. Note that Agreements for Technical Services apply to services involving curricular/instructional activity paid to an individual. For example, a professional speaker presenting to an assembly of students would require an Agreement Technical Services or Internal Service Agreement, NOT an Agreement for School Activity. See the Agreement for Technical Services Section for more clarification. Charitable Drives 1. Schoolwide charitable drives, one per school. a) Relay for Life (American Cancer Society) b) Jump Rope for Heart (American Heart Association) c) Pennies for Pasta (Leukemia Foundation) Remit money directly to the charity. The sponsor for the event is responsible for the money, not the school or the bookkeeper. Sponsor will ask for a receipt from the charity, please keep this receipt on file. No Agreement for School Activity (ASA) is necessary. This will count as the one charitable drive for the school. 2. Class or club charitable drives, one per year. a) List as a line item on their budget. b) Complete an Agreement for School Activity c) Receipt funds through the bookkeeping office. d) A check will be written to the organization at the end of the drive. Procedure Manual (Revised July 2013) - 68 - Business Division

Activities Agreement for School Activity (Lawson #1000282) Board Policy 5830 1. The Agreement for School Activity (ASA) is approved by the Chief Business Officer for the Business Division 2. Agreements must arrive in the Budget/Cash Management Office at least three weeks prior to the week of the activity. It is our goal to eliminate the need for retroactive approval of agreements. Delivery of school mail takes between one to three days from any school district location. 3. Your area leadership director must attach their approval to the Agreement when retroactive processing is necessary (when the form is going to be late arriving in the Budget/Cash Management Office). 4. Fundraisers are limited to three weeks or 15 school days. 5. Charitable drives are limited to two weeks. 6. Requests for extended activity time must have approval by the area leadership director attached to the Agreement form when it is received in the Budget/Cash Management Office. 7. CTSO Organizations, enterprise economic classes and Exceptional Student Education (ESE) do not require area leadership director approval for extended time. 8. Include a copy of all the vendor contracts and/or invoices with your ASA form. This includes anyone providing goods and/or services related to this activity or anyone requiring the school to sign any type of vendor contract. 9. You can order form Lawson #1000282 from the Logistics Operations (Warehouse). 10. The regulations regarding water restrictions with City or County-Water Departments must be checked before planning a car wash event. 11. Certificate of Liability Insurance from outside providers must be attached to the ASA form when the activity requires it. Questions concerning Certificate of Liability Insurance coverage amounts; or if you need a copy of the Hillsborough County Public Schools Certificate of Liability Insurance please contact the District Safety Office at 872-5263. 12. Send the ASA form and all necessary attachments to Budget/Cash Management Office, ROSSAC Building, Route #7. Procedure Manual (Revised July 2013) - 69 - Business Division

Activities Filling out the form Please use only the most current revision of form SB 22800/Lawson #1000282. Items 1 and 2 Date and School Indicate the date the form was completed, and your school name. Item 3 - Purpose section An ASA form should be completed to inform the School Board of the school s planned fundraising activities and contracts. Such activities should be recorded in the school s internal accounts. Please check the box or boxes on the ASA form that most closely fit the intended purpose. Note that activities conducted by the PTA or Booster organizations should only be reported on a Use of Facility Form. Do not use this form for Professional activities paid to individuals, such as lecturers, doctors, architects, etc. See the Agreement for Technical Services Section for more clarification. Item 4 - Description of function Be specific in your description, indicating what and where. For example, Walk-a-thon on school grounds with a collection of pledges from parents/community. Items 5 and 6 - Dates Enter the anticipated beginning and ending dates. For fundraisers, enter the dates of the sales activity only - do not include dates for pre-planning, distribution, or post-fundraiser activity. a) Please use complete dates, such as January 20, 2008. b) Fundraisers generally have a limit of three weeks or 15 specific dates (such as 3/20, 3/28 and 4/5 ). Longer fundraisers require area leadership director written approval (please attach). c) School-level charitable drives (such as collections for Red Cross) may only last two weeks. Item 7 Vendor name If a vendor is involved, indicate the vendor s name. Otherwise, indicate that no vendor was used. Item 8 Class, Club or Account name Indicate which school organization is conducting the fundraiser. Include the internal account number. Item 9 Copies of contracts Attach a copy of any contract that the vendor required the school to sign. Vendor Signature The vendor should sign the ASA form. Some activities requiring an ASA form do not involve a vendor. If no vendor is involved, no vendor signature is required. Some activities involve a vendor, but a vendor signature is NOT required, as follows: a) If you include a copy of a contract, which has the vendor signature, then the vendor does NOT need to also sign the ASA form. b) If the school conducts a charitable drive (such as Red Cross), a vendor signature for the charity (Red Cross) is not needed. c) A vendor signature is not required when the school incurs no obligation to buy. For example, if students sell food or crafts made items purchased from stores such as Sam s Club, Krispy Kreme, Publix, etc., that ASA does not require vendor signatures from Sam s Club, etc., as the school has no obligation to buy from those vendors. Procedure Manual (Revised July 2013) - 70 - Business Division

Activities d) When dealing with out-of-state catalog companies, it may be impossible to obtain vendor signatures. e) Student Technicians - schools use various student technicians throughout the year for the audiovisual and lighting service for school programs. At the time of the ASA, the specific student names may not be known. Therefore, the ASA may be submitted without the student (vendor) signatures. Principal Signature The school principal must approve all ASA s. Procedure Manual (Revised July 2013) - 71 - Business Division

Activities Procedure Manual (Revised July 2013) - 72 - Business Division

Activities ACTIVITY ACCOUNTING REPORT for sales - type fundraisers School Hillsborough District County of Hillsborough Public Schools, County, Florida School: Class/Club: Date: Type of Merchandise: Sales tax paid to vendor? A. Overall Profit / Loss: 1. Total collections (per account ledger) 2. Less Total Cost (per invoice) 3. Overall Profit/Loss B. Receipts Over/Short: 4. Number of Individual Items Purchased 5. Less Number of Items Returned for Credit < > 6. Total Number of Items Available for Sale = 7. Selling Price Per Item X 8. What Should have been Collected = (Multiply line 6 by line 7) 9 Less collections (per account ledger) < > 10. Equals Short / (Over) C. Jusify Short / (Over) : 11. Incentives Given Away (Items x Selling Price) 12. Stolen/Lost (Total Amount shown on PDR100) 13. Amount on Debt List (Total Amount) 14. Remaining on Hand (Items x Selling Price) 15. Other (Including Unaccountable Items) 16. TOTAL (Should equal line 10) Sponsor Signature SB 22600 (Rev. 2/99) Principal Signature Procedure Manual (Revised July 2013) - 73 - Business Division

Activities ACTIVITY ACCOUNTING REPORT for sales - type fundraisers School: Sample School Hillsborough Elementary District County of Hillsborough Public Schools, County, Florida Florida Class/Club: Student Council Type of Candy sale Merchandise: A. Overall Profit / Loss: 1. Total collections (per account ledger) 2. Less Total Cost (per invoice) 3. Overall Profit/Loss Date: Sept 97 Sales tax paid to vendor? $850.00 $532.50 $317.50 B. Receipts Over/Short: 4. Number of Individual Items 1,000 Purchased 5. Less Number of Items Returned for < - > Credit 6. Total Number of Items Available for = 1,000 Sale 7. Selling Price Per X $1.00 Item 8. What Should have been = Collected (Multiply line 6 by line 7 ) $1,000.00 yes 9 Less collections (per account ledger) 10. Equals Short / (Over) C. Jusify Short / (Over) : 11. Incentives Given Away (Items x Selling Price) 12. Stolen/Lost (Total Amount shown on PDR100) 13. Amount on Debt List (Total Amount) 14. Remaining on Hand (Items x Selling Price) 15. Other (Including Unaccountable Items) 16. TOTAL (Should equal line 10) < $850.00 > < $150.00 > $50.00 $25.00 $50.00 $25.00 $150.00 Sponsor Principal Procedure Manual (Revised July 2013) - 74 - Business Division

Activities ACTIVITY ACCOUNTING REPORT for ticket - type fundraisers School: School Hillsborough District County of Hillsborough Public Schools, County, Florida Florida Class/Club: Type of Program: Date: Tickets Issued 1. Ending Ticket Number 2. Less Beginning Ticket Number < > 3. Sub-Total 4. Add 1 to line 3 + 1 5. EQUALS TOTAL TICKETS ISSUED Reconcile Tickets Sold 6. Total Money Collected (per ledger) 7. Divided By Selling Price Per Ticket 8. Equals Total Tickets Sold 9. Plus Total Tickets Returned 10. EQUALS TOTAL TICKETS ACCOUNTED (Should equal line 5) Profit/Loss 11. Total Money Collected (per ledger) 12. Itemized expense description: Amount: 13. Total expenses (sum of line 12) < > 14. Profit/Loss (line 11 less line 13) Sponsor Signature Principal Signature Form SB 22600b Procedure Manual (Revised July 2013) - 75 - Business Division

Activities ACTIVITY ACCOUNTING REPORT for other type fundraisers School: School Hillsborough District County of Hillsborough Public Schools, County, Florida Florida Class/Club: Type of Project: Date: 1. Total collections (per account ledger) 2. Itemized expenditure description: Amount: 3. Total expenditures (sum of line 2, agrees to invoices) 4. Overall Profit/Loss (line 1 less line 3) Sponsor Signature Principal Signature Procedure Manual (Revised July 2013) - 76 - Business Division

Activities School: School Hillsborough District County of Hillsborough Public County, Schools, Florida Complete the applicable for all 3xxx Classes and Clubs: Agree- Activity Acct no. Club Name Budget? ment? Report?Vendor Dates Activity 3010 Anchor Club Y Y Y World's Finest 10/21-10/31/98 Candy Fundraiser Procedure Manual (Revised July 2013) - 77 - Business Division

Activities Agreement for Technical Services (ATS) BEST PRACTICE The ATS process should be initiated via an online decision tree (Act Point) that will guide the user to the correct process. Based on answers to certain questions, the user will be directed to the correct process. Act Point can be accessed from Business News>Links>ATS-ISA Roadmap. Agreement for Technical Services (ATS) and Internal Service Agreement (ISA) Definition Agreements for Technical Services (ATS) should be utilized for educational, professional, technical, artistic, and personnel services when the services are exempt from the bidding process and the services provided pertain to the definition below. ATS includes, but is not limited to the following: academic or educational consultants, tutors, mentors, technical assistance providers, trainers, academic assessment providers, test administrators, motivational speakers, lecturers, educational workshop providers, creators of tests, and/or curriculum. ATS includes professional development/learning, as the process of continuous development for educators and other education personnel, has as its core purpose improving student achievement. Technical services are those services relating to academic and/or educational projects/programs that require assistance in formulating, identifying, implementing, or promoting projects and are not necessarily related to information technology. Artistic services means the rendering by a contractor of the time and effort to create or perform an artistic work in the fields of music, dance, drama, folk art, creative writing, painting, sculpture, photography, graphic arts, craft arts, industrial design, costume design, fashion design, motion pictures, television, radio, or tape and sound recording. Suppliers Charge Agreement to the site receiving the service, object 391. Submit Agreement for approval to the appropriate area leadership director (schools) or assistant superintendent (district sites). Follow Procedures and Guidelines for payment in Business News>Procurement>Agreement Technical Services (ATS). ATS must be received and approved before services are provided. Procedure Manual (Revised July 2013) - 78 - Business Division

Activities School Board Employees Internal Service Agreements are utilized for educational, professional, technical, artistic, and personnel services when they are provided by a school board employee and the services are not part of their normal job duties. Charge Agreement to the site receiving the service, object 125. The total cost must include fringe benefits (rate subject to change twice a year). Submit Agreement for approval to the appropriate area leadership director (schools) or assistant superintendent (district sites). Follow Procedures and Guidelines for payment in Business News>Budget>Internal Service Agreement (ISA). ISA must be received and approved before services are provided. Procedure Manual (Revised July 2013) - 79 - Business Division

Activities Employee Travel (6830) Registration costs are the only approved travel expense paid from your General Miscellaneous account. 1. An approved Lawson Travel Authorization Form (SB00077) is ALWAYS required for travel outside Hillsborough and the contiguous counties (Pinellas, Pasco, Polk and Manatee) in order to obtain permission for travel, regardless of whether reimbursement is requested (except for approved field trips with no reimbursement requested). 2. Processing a Lawson Travel Authorization Form (SB00077 Travel Request) is accomplished on-line. See Lawson handbook for specific instructions. 3. Any travel expenses REIMBURSED to an employee requires an approved Lawson Travel Authorization Form (SB00077). If the travel expenses are for in-county parking, mileage, and tolls ONLY, an In County (Vicinity) Travel Form (SB00076) may be used. Any other in-county travel expenses, such as registration, must be reimbursed using an approved Lawson Travel Authorization Form (SB00077), as this is the only form with a place to report registration, etc. Any travel expenses incurred outside Hillsborough or the contiguous counties must be reimbursed using an approved Lawson Travel Authorization Form (SB00077). 4. Registration may be paid directly to the vendor via a school check or district issued P- Card. In such cases, these expenses would not be reimbursed to the employee. Report on the SB00077 Travel Authorization Form. 5. Prohibitions: Travel expenses should NOT be reimbursed through petty check. Overnight travel in-county and within the contiguous counties must have area leadership director approval. 6. Checks written for travel reimbursement should be supported by the following documentation. A copy of an approved Lawson Travel Authorization Form. Original, itemized receipts for all costs except mileage (and meals, see below). Any conference brochure or any proof of attendance. 7. ACTUAL meal costs are NOT reimbursed. Out of county meals are reimbursed at a MAXIMUM rate per the guidelines shown on the Lawson Travel Authorization Form (SB00077). 8. A guideline has been established to limit travel from internal accounts General Miscellaneous Budget to: Elementary/Middle Schools = 25% Senior High/Other Centers = 30% 9. Travel Examples Example A: Mrs. Apple goes to a workshop in Orlando. Because the travel is outside both Hillsborough and the contiguous counties, an approved Lawson Travel Authorization Form (SB00077) is required (even if no expenses are incurred). Example B: Mrs. Apple goes to a free workshop at USF, but incurs mileage expenses for which she requests reimbursement. A Vicinity (In County) Travel Form (SB00076) is required to reimburse Mrs. Apple for the mileage expense. Example C: Mrs. Apple goes to a workshop at USF, pays the registration herself, and requests reimbursement. An approved Lawson Travel Authorization Form (SB00077) is required to reimburse Mrs. Apple for both the registration and mileage (a Travel Authorization Form is needed because there would be no place to report registration on an in-county travel form). Procedure Manual (Revised July 2013) - 80 - Business Division

Activities Yearbook and Memory Book Activity (3801) 1. Yearbook/Memory book sales are considered normal school services, and should not be operated by the PTA without area leadership director approval. As normal school services, yearbook and memory book sales do not count towards the two schoolwide fundraiser limits. 2. Bids: Please refer to Business News > Procurement for proper procedures regarding approved vendors and bids. 3. Tax exempt: Sales of yearbooks/memory books are exempt from sales tax. Schools should not charge sales tax or pay sales tax to vendors. 4. Presales: Begin soliciting orders and collecting money for book sales at the beginning of the school year. A separate activity account should be used to record all transactions. Use student receipt books to document collections, and remit funds timely. Student receipts should indicate the student's name, date, price and number of books purchased. Separate student receipt books should be used for ads or sponsor contributions. 5. Planning: The quantity of yearbooks ordered and price charged should reflect last year's sales experience. Careful planning will prevent excessive unsold books on hand. Plan and record the number of complimentary books to be given away. 6. Control: Books should be counted as soon as the shipment arrives, and exceptions noted on the delivery ticket, which should be signed and dated. Store books in a secured place. 7. Distribution: Students should be required to present their copy of the student receipt and furnish identification to claim a book. Schools should maintain a computerized alphabetic listing of prepaid sales. A hard copy of the alpha list should be run and students should sign this when books are picked up. Procedure Manual (Revised July 2013) - 81 - Business Division

Activities Rental of School Facilities (6010) Note: These procedures are NOT necessary when one Hillsborough County school utilizes another Hillsborough County school site. Purpose Since 1975, the School Board has required that when school district facilities are utilized by non-district organizations (i.e., PTA, Boosters, Little League teams, Youth Football teams, Boys & Girls Clubs, churches, businesses, etc.), informational forms must be filed with the School Board. For liability purposes, a Certificate of Insurance is required as well. Procedures prior to rental Complete all information on the following forms and forward to your area leadership director three weeks prior to the start of the activity. No agreement is valid until properly approved. Request for Use of School Facility Facility Usage and Rental Fee Agreement Certificate of Insurance A deposit should be collected prior to scheduled use of the facilities in the amount of the estimated total charges for the use of the facilities. BEST PRACTICE Collect deposit from the organization when the paperwork is turned in. Split post official receipt as follows: 6010 Facility Rental 8070 Personnel Overtime 8071 Utility Rental 8400 Sales Tax* * Sales tax is due on rental fee unless a copy of the renter s sales tax exemption certificate is provided (keep this on file). Forms returned Two copies of approved forms will be returned to the school - one copy for the school s files and one copy for the requesting party. Procedures day of rental Collect balance due for rental if any. Procedures first business day after rental Complete the Internal Accounts Overtime form for all school personnel who worked the rental. Do not pay school board employees directly. Fill out form SB 90702 (Lawson #1000391) Overtime Paid from Internal Accounts. You will fill in the number of hours worked times the rate of pay collected on the facility rental form; and write a check for the total. You will find additional instructions for Overtime paid from internal accounts under the link: Business New/ /Internal Accounts Information/INSTRUCTIONS-Overtime paid from internal accounts. School Personnel who work overtime for rentals are paid through the Payroll Dept. do not pay them directly from internal accounts. You are not required to enter anything into Lawson for this overtime. Procedure Manual (Revised July 2013) - 82 - Business Division

Activities Personnel who work overtime have a reasonable expectation of being paid in a timely manner so please turn in their hours accordingly. Write one internal accounts check for total amount due for all forms. Attach your check to the appropriate form(s) and mail to your area leadership director for approval. That office will forward the check and forms to the Payroll Department for processing with the next pay cycle. Rates - Note that the fees listed in the Personnel Fees section are not the actual pay rate that the employee will receive. The fee charged on the lease is not the rate the employee will receive. The school should remit the fee collected when completing the appropriate payroll forms. However, the district will then pay the employee an amount based upon their ACTUAL pay rate for support personnel and a board approved flat rate for administrators. The district will absorb any difference between the employee s actual payment and the fee collected. Officers who work security for rentals should be paid in the same manner that they are paid when working an athletic event or other off-duty event. Depending on what branch of law enforcement they work for, each one is paid differently. TPD Tampa Police Department: purchase order. HCS Hillsborough County Sheriff: individual officer paid directly. FHP Florida Highway Patrol: individual officer paid directly. School Security: school is invoiced by the Budget Office. Procedures end of the month after rental Write an internal account check made payable to HCPS for the balance in the following accounts. 8071 Utility Rental 8400 Sales Tax Filling out the forms 1. Forms Complete and sign the appropriate forms and forward to your area leadership director: a) Request for Use of Facility Agreement SB 39901/Lawson #1000331. Obtain from the Logistics Operations warehouse. b) Facilities Usage and Rental Fee Agreement Form SB 39911. Always access online at Business News>Budget>Use of Facility When fees are charged, a deposit of the estimated fee should be collected before the rental. When rental fees are waived, check waived box in the rental section. Questions regarding rental fees, waivers, employee pay etc. should be directed to your area leadership director. c) A Certificate of Insurance obtained from an insurance company indicating: Minimum requirements of General Liability insurance in the amount of $50,000 property damage per occurrence and $300,000 bodily injury liability per occurrence. The Hillsborough County Public Schools name is required to be listed in the certificate holder box. The Description of Operations section must indicate that Hillsborough County Public Schools is an Additional Insured. Procedure Manual (Revised July 2013) - 83 - Business Division

Activities Dates of insurance are generally not the same as our fiscal year. An organization that uses your site annually but whose insurance dates are for example 2/1/2012-2/1/2013 must submit the forms on page 82 and present a certificate of insurance twice during the year (i.e., 1st 7/1/2012-2/1/2013, 2nd 2/1/2013-6/30/2013). The only exceptions to this are your school PTA and Booster Organizations. Umbrella and Homeowner insurance are not accepted. Departments under the jurisdiction of Federal, State, County, and City Government are covered by the respective government s insurance; therefore, proof of insurance is NOT required. The responsible governmental agency they are affiliated with must be clearly listed on the Use of Facility Agreement (i.e. Hillsborough County (Engineering Dept.), City of Tampa (Recreation Dept.), and Hillsborough Community College (Music Dept.). Note: Youth and Adult Athletic Leagues must provide proof of insurance even though they are affiliated with Parks and Recreation. Questions regarding the Certificate of Insurance should be directed to Safety and Risk Management at 872-5263. d) Sales Tax Exemption When the renter is a tax exempt entity they must provide a tax exemption certificate. 2. Organization name - The name that appears in the insured section of the Certificate of Insurance must be in agreement with the name on the Request for Use of Facility Agreement and the tax exemption certificate. The company and/or group actually using the facility must also enter their appropriate signature on the forms. Organizations working with an organization of a different name must be clearly identified. Example A: the West Coast Regional Water Supply Authority requests the use of a facility to conduct a meeting with Brown s Communications. The West Coast Regional Water Supply Authority is the organization that is using the facility. Therefore, the name entered on the agreement should be West Coast Regional Water Supply Authority (Brown s Communications). Example B: Amway Distributors requests to use a facility for Pro-Net Pratt. Pro-Net Pratt is a company under Amway Distributors. Therefore, the name Amway Distributors (Pro-Net Pratt) should be entered on the form. Procedure Manual (Revised July 2013) - 84 - Business Division

Activities Blanket Forms School-connected organizations such as PTA's, Band Parents and Athletic Boosters may file one set of forms to obtain a one year "blanket" approval for several activities. When filling out use of facility forms for your PTA or Booster Organization the dates of use should be the same date that appears on their certificate of insurance. Use beginning and ending dates of insurance coverage for the beginning and ending dates on the form. PTA Sponsored Carnivals or Festivals These activities are not covered by the blanket form on file for your PTA. The following items are to be completed and approved prior to the activity. Follow the use of Facilities guidelines. Request for Use of School Facility Facility Usage and Rental Fee Agreement Certificate of Insurance from the vendor BEST PRACTICES Follow the PTA Carnival or Festival Check list posted in Business News>Budget>Use of Facility. PTA Sponsored After School Program These activities are not covered by the blanket form on file for your PTA. The following items are to be completed and approved prior to the activity. Follow the use of Facilities guidelines. Request for Use of School Facility Facility Usage and Rental Fee Agreement Certificate of Insurance from PTA Agreement For The Use Of School Classroom Facilities by PTA Organization For Student After-School Programs Certificate of Insurance from the vendor or organization BEST PRACTICES Follow the Use of Classroom Check list posted in Business News>Budget>Use of Facility. Timeliness - Paperwork is not valid until approved by the School Board. The rental packet must be submitted to your area leadership director at least 15 days prior to the planned use of the facility. Paperwork not submitted timely or not meeting the above requirements would be returned. Written approval of the respective area leadership director is required to request retroactive approval, including the reason it was not submitted in time to be approved before the use of facility took place. Area leadership director must forward to the Budget Department the Facilities Usage and Rental Fee Agreement along with the Request for Use Facility Agreement seven days prior to date of use. If fees are to be waived, please submit to your area leadership director the Facilities Usage and Rental Fee Agreement along with the Request for Use Facility Agreement 25 days prior to date of use. The waiver of fees must be Board approved. Procedure Manual (Revised July 2013) - 85 - Business Division

Activities Examples and exceptions School level PTA s and Booster Clubs - are required to submit all the forms indicated on page 82 each year. The only exception is provided for those groups that do not use the school campus for any reason. If the group chooses not to conduct any fundraisers or any activities on campus, they are not required to submit paperwork. See additional instructions for carnivals and festivals on page 85. Hillsborough County PTA/PTSA Council - has blanket approval to use our schools. No further action is needed. Note that this coverage is only for the Hillsborough County Council, not the individual school PTA s. Individual school level PTA s are required to submit all forms each year. City of Tampa Elections Division - has blanket approval to use our schools as election poll sites. No further action is needed. However, the School Board does NOT have an approved agreement with the City of Tampa Elections Division to use our schools for training people to conduct polling. Therefore, all forms must be completed for the training function. Scouts the Gulf Ridge Boy Scout Council and the Suncoast Girl Scout Council both have a blanket Certificate of Insurance on file. Further, all rental fees are waived. Therefore, these organizations need only to contact the administrator for permission. School is responsible for keeping track of the troop and/or pack number, leader s name and phone number where they can be reached and notifying their ALD by memo. Fee waivers other entities may be granted fee waivers (contact your area leadership director), but the forms described are still required. Specific agencies with Cooperative Agreements The agencies listed below are not required to submit a certificate of insurance nor do they comply with the Hold Harmless section of the Request for Use of Facility Agreement. Therefore, while they must complete the top portion of the revised Request for Use of Facility Agreement form, the Hold Harmless section may be lined through except as noted below. Please enter COOP Agreement in the comment section of the new form. The current COOP Agreements on file are as follows: Federal and State Agencies, including the Department of Transportation University of South Florida City of Tampa, for public meetings* and Parks & Recreation Hillsborough County Government, for public meetings* and Parks & Recreation *Please keep the dates of use posted to the school calendar. The Community Relations department will send or fax you a letter of confirmation. Have the principal sign the letter, make two copies, keep one for your files, send one to your area leadership director and return original to the City of Tampa or Hillsborough County Government office from which the request came. Procedure Manual (Revised July 2013) - 86 - Business Division

Activities Hillsborough County Public Schools, Florida Request for Use of Facility Agreement Procedure Manual (Revised July 2013) - 87 - Business Division

Activities Procedure Manual (Revised July 2013) - 88 - Business Division

Activities Athletic Activity Accounts All regularly schedule events and end of the season tournaments are assigned a sequential event number, example Event #1, Event #2, Event #3, etc, by the athletic business manager (ABM). For posting purposes, there are three main athletic accounts: Athletic petty check posted to sub accounts, event number on description line. Gate receipts event number on the description line. Named tournaments and jamborees event number on the description line. Athletic Petty Check (APC) Account (8230) This account is used to record the funds that were advanced by the board. Do not post to this account. An event number is assigned to all events. Game advances and HCPS reimbursements for all regularly scheduled events and end of the season tournaments are posted to an APC subaccount. This account may have a deficit balance until all HCPS reimbursements are received. The sub account number matches the event number with the addition of leading zeros which allow the list to automatically fall in numerical order. 8230-001 Event #1 8230-002 Event #2 8230-003 Event #3 Using event numbers as the sub account number will help you reconcile. Procedures - prior to Athletic Event Advances - Each time the bookkeeper advances game expenses to the ABM, a check from the Athletic Petty Check sub-account (8230-0xx) should be drawn for the ABM's estimate of game expenses. Reference the event number and sport in the description field of the vendor invoice. Never post to the parent account of 8230. Procedures - after Athletic Event Returned funds The ABM may return to the bookkeeper unused funds from an event advance. Post the funds to the matching sub-account (8230-0xx) as Event # returned funds. Additional funds The ABM may need to request additional funds for an event. Post the disbursement to the matching sub-account (8230-0xx) as Event # additional funds. Request for reimbursement - The ABM prepares and submits the Petty Check Reimbursement form, including a game report and petty cash vouchers. They also forward a report of tickets issued and sold to the District Auditing Office, and payroll forms to Payroll. Reimbursement funds After the event the ABM will request reimbursement from the School Board for the total amount spent for each event; the advance amount. Reimbursement comes to the school in the form of a direct deposit (ACH). The bookkeeper should ensure that the reimbursement amount agrees with what was advanced to the ABM less any returned funds. Procedure Manual (Revised July 2013) - 89 - Business Division

Activities Athletic Petty Check Account Log Hillsborough School District County of Hillsborough Public Schools, County, Florida to be prepared by the Bus. Manager and/or bookkeeper A B C (A - B + C = D) E Event Number Indicate J=Jamboree T=Tournamen t M=Meals Advance Check School Check received from bookkeeper for game expenses Return Cash returned to bookkeeper after event Additional Check Additional monies to Mgr for same event. Balance REQUEST Request from FROM HCPS SDHC This amount This amount should SDHC HCPS reimbursement equal should amount equal check/expenses or expenses of of amount requested requested from events reported on on from HCPS Gate Report SDHC Game Report Example $ 300.00 $ 25.00 $ 275.00 $ 275.00 Example $ 250.00 $ 10.00 $ 260.00 $ 260.00 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Procedure Manual (Revised July 2013) - 90 - Business Division

Activities Monthly Reconciliation of Sub-Accounts Run a multi-period transaction detail report for each sub-account with a negative or positive balance. From the School Activities pane highlight the activity account. Click related, choose multi-period transaction details, enter period from and to, click save; print report. BEST PRACTICE Monthly Log - A manual Athletic Petty Check Account Log should be maintained by the ABM and the bookkeeper, indicating each athletic event by event number, funds advanced to the ABM, event expenditures, reimbursement by the school board, and reimbursement to or from the ABM. See page 90. Monthly Log reconciliation every month, the athletic petty check sub accounts should be reconciled to the athletic petty check log. This is accomplished by comparing the monthly report to the log entries. As you compare, check off the entries on both the log and the Period Transactions Detail Report. Then research any unchecked items or items you cannot locate in the report. Most often, these will be items posted to the incorrect account. Also note that jamboree and named tournament events will be on your Log, but should not be posted to the athletic petty check sub account. Payments for services Generally payment is made through the Athletic Petty Check sub accounts. 1. Athletic Security Officers Paid depending on what branch of law enforcement they work. TPD Tampa Police Department: purchase order. HCS Hillsborough County Sheriff: individual officer paid directly. FHP Florida Highway Patrol: individual officer paid directly. School Security: the officer submits his overtime to his payroll clerk and the appropriate athletic budget account is charged. 2. Athletic Custodian (School Board employee) Paid through payroll using the Lawson NJR screen. 3. Officials Paid through Athletic Petty Check, even School Board employees. Earnings are reported on the Lawson Form 1099 School Paid Invoice AP52.1. 4. Ticket takers/sellers School Board Employee Paid through payroll using the Lawson NJR screen. Non- Employee - Paid through Athletic Petty Check. Procedure Manual (Revised July 2013) - 91 - Business Division

Activities Gate Receipt Account (8240) Gate receipts from all regularly scheduled events should be receipted or deposited on the next business day following the event. There are two approved plans for receipting and depositing gate receipts. Choose the plan that works best for your school. Stay with the same plan throughout the school year. Plan 1 ABM deposits gate receipts directly with bank. The ABM will provide the bookkeeper with the following: Copy of the game report. Copy ticket report. The bank validated deposit ticket. The bank receipt for deposit. The bookkeeper should also verify the actual deposit amount to the information shown on the ticket sold report. The bookkeeper will officially Receipt the amount of the deposit. The description line will show the event number, sport and name of school played. (I.e. Event #1 Football vs Wharton HS). The official receipt number should then be written on the game/ticket reports. This information should be maintained in a file chronologically. Plan 2 ABM brings the gate receipts directly to the bookkeeper. The ABM will provide the bookkeeper with the following: Copy of the game report. Copy ticket report. The bookkeeper will count the money and then verify amount to the information shown on the ticket sold report In the presence of the ABM. The bookkeeper will officially Receipt the amount of the gate receipts. The description line will show the event number, sport and name of school played. (I.e. Event #1 Football vs Wharton HS). Give the original receipt to the ABM. Attached the copy (middle) receipt to the Reports. The official receipt number should then be written on the game/ticket reports. This information should be maintained in a file chronologically. Each event must be receipted separately. Monthly, remit a check to the School Board for balances in the Gate Receipt account. At the close of the school year, all balances must be remitted to the Budget Cashier. Procedure Manual (Revised July 2013) - 92 - Business Division

Activities Non-Regularly Scheduled Events Preseason events such as jamborees, classics, and named tournaments are not regularly scheduled events. The Athletic Petty Cash and Gate Receipt accounts should not be used. A SEPARATE account should be established for these activities. Do not use sub accounts. Preseason classics (except football), and named tournaments. Create and use the 42xx trust account series. All transactions associated with the event will be posted to that account as listed below. Losses on these events will be the responsibility of the host school. Sanctioning fees Advance money for event Gate receipts Football Classics and Football Jamborees 8210 Create and use the 8210 Jamboree Trust account. All transactions associated with the event will be posted to this account as listed below. The athletics director should be contacted regarding the distribution of any profits or losses from these events. Sanctioning fees Advance money for event Gate receipts Tournaments (non-end of season) 8220 This category includes onetime events, holiday tournaments, or preseason tournaments. Create and use the 8220 Tournament account. All transactions associated with the event will be posted to this account as listed below. Sanctioning fees Advance money for event Gate receipts At the end of the event transfer profits to the 8240 Gate Receipt account. BEST PRACTICE Do not use sub accounts with these activity accounts. However, it is a best practice to start your note/description line with the event number that the ABM assigned. Example A Disbursement description line = Event #2 Jamboree vs Middleton petty check. Example B Receipt note line = Event #2 Jamboree vs Middleton gate receipts. Procedure Manual (Revised July 2013) - 93 - Business Division

Activities Extramural Athletic Game Expenses (Middle Schools) All regularly schedule events and end of the season tournaments are assigned a sequential event number, example Event #1, Event #2, Event #3, etc., by the Athletic Business Manager (ABM). For posting purposes, there are two main athletic accounts: Athletic petty check posted to sub accounts, event number on description line. Gate receipts event number on the description line. Athletic Petty Check Account (8230) This account is used to record the funds that were advanced by the board. Do not post to this account. An event number is assigned to all events. Game advances and HCPS reimbursements for all regularly scheduled events and end of the season tournaments are posted to an APC subaccounts. This account may have a deficit balance until all HCPS reimbursements are received. All events are posted to a sub-account of your Athletic Petty Check Account (8230). The sub account number matches the event number with the addition of leading zeros which allow the list to automatically fall in alphabetical order. 8230-001 Event #1 8230-002 Event #2 8230-003 Event #3 Using event numbers as the sub account number will help you reconcile. Procedures - prior to Athletic Event Advances - Each time the bookkeeper advances game expenses to the ABM, a check from the Athletic Petty Check sub-account (8230-0xx) should be drawn for the ABM's estimate of game expenses. When writing checks reference the event number and sport in the description field of the vendor invoice. Never post to the parent account of 8230. Procedures - after Athletic Event Returned funds The ABM may return to the bookkeeper unused funds from an event advance. Post the funds to the matching sub-account (8230-0xx) as Event # returned funds. Additional funds The ABM may need to request additional funds for an event. Post the disbursement to the matching sub-account (8230-0xx) as Event # additional funds. Request for reimbursement - The Bookkeeper prepares and submits the Request for Reimbursement, including a game report and petty cash vouchers. They also forward a report of tickets issued and sold to the District Auditing Office, and payroll forms to Payroll. Enter 1099 The Bookkeeper reports earnings for game officials and other board employees listed on the game report. Reimbursement funds After the event the ABM will request reimbursement from the School Board for the total amount spent for each event; the advance amount. Reimbursement comes to the school in the form of an electronic deposit (ACH). The bookkeeper should ensure that the reimbursement amount agrees with what was advanced to the ABM less any returned funds. Procedure Manual (Revised July 2013) - 94 - Business Division

Activities Monthly Reconciliation of Sub-Accounts Run a multi-period transaction detail report for each sub-account with a negative or positive balance. From the School Activities pane highlight the activity account. Click related, choose multi-period transaction details, enter period from and to, click save; print report. BEST PRACTICE Monthly Log - A manual Athletic Petty Check Account Log should be maintained by the ABM and the bookkeeper, indicating each athletic event by event number, funds advanced to the ABM, event expenditures, reimbursement by the school board, and reimbursement to or from the ABM. See page 96. Monthly Log reconciliation every month, the athletic petty check sub accounts should be reconciled to the athletic log. This is accomplished by comparing the monthly report to the log entries. As you compare, check off the entries on both the log and the Period Transactions Detail Report. Then research any unchecked items or items you cannot locate in the report. Most often, these will be items posted to the incorrect account. Gate Receipt Account (8240) Gate receipts from all regularly scheduled events should be receipted or deposited on the next business day following the event. ABM brings the gate receipts directly to the bookkeeper. The ABM will provide the bookkeeper with the following: The game report. The ticket report. The bookkeeper will count the money and then verify amount to the information shown on the ticket sold report in the presence of the ABM. The bookkeeper will officially receipt the amount of the gate receipts. The description line will show the event number, sport and name of school played. (I.e. Event #1 Football vs Wharton HS). Give the original receipt to the ABM. Attached the copy (middle) receipt to the reports. The official receipt number should then be written on the game/ticket reports. This information should be maintained in a file chronologically. Each event must be receipted separately. Monthly, remit a check to the school board for balances in the Gate Receipt account. At the close of the school year, all balances must be remitted to the Budget Cashier. Procedure Manual (Revised July 2013) - 95 - Business Division

Activities Athletic Petty Check Account Log Hillsborough School District County of Public Hillsborough Schools, County, Florida to be prepared by the Bus. Manager and/or bookkeeper A B C (A - B + C = D) E Advance Check Return Additional Check Balance REQUEST Request from FROM HCPS SDHC Event Number Indicate J=Jamboree T=Tournamen t M=Meals School Check received from bookkeeper for game expenses Cash returned to bookkeeper after event Additional monies to Mgr for same event. This amount This amount should SDHC reimbursement HCPS equal should amount equal reimbursement check/expenses of amount requested or expenses of requested from events reported on on from HCPS SDHC Game Gate Report Example $ 300.00 $ 25.00 $ 275.00 $ 275.00 Example $ 250.00 $ 10.00 $ 260.00 $ 260.00 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Procedure Manual (Revised July 2013) - 96 - Business Division

Activities Work Orders Work orders are used by various Career & Technical Education (CTE) classes for Cosmetology, Family & Consumer Science (FCS), Culinary, Automotive Repair, Industrial Arts, etc. Log Work orders are inventoried and audited by the District Auditing Office. To track the prenumbered books, you must keep a log of work order book assignments. This log may be similar to the Student Receipt book log on page 118. Accounts All work order types (cosmetology, auto, FCS, etc.) must be maintained in a separate 1xxx account. You may also want to have a separate account for each teacher. Copies Work orders should be completed by the student and signed by the teacher. Work orders are generally printed with four copies for distribution as follows: 1. Original white work order copy, and the funds collected should be remitted to the bookkeeper by the teacher. 2. 2nd copy (usually yellow or blue) should be given to the customer. 3. 3rd copy should remain in the work order book intact and be maintained by the teacher. 4. 4th copy is usually for the student. Remittance of funds - 1. The transfer of funds requires the counting of the funds in the presence of both parties to verify the amount transferred. Credit is not to be extended. The teacher should have run a tape on the amounts listed on the work orders. The bookkeeper must run a second tape to verify the work order amounts. 2. The bookkeeper should then issue an Official Receipt as verification of transfer of funds. The Official Receipt should reference the work order numbers included in the Official Receipt amount, and the middle copy of the Official Receipt should be stapled to the bookkeeper s copies of the work orders. 3. The transfer of funds to the bookkeeper should be timely (daily or weekly as appropriate). 4. The work orders should be remitted by the teacher for receipting in sequential order (if possible). 5. Voided work order tickets should be remitted in sequential order to the bookkeeper. The teacher should write "VOID" across the face of the ticket, and remit ALL copies of the work order. Sales tax post the sales tax portion directly to the sales tax account 8400. A. Food Production, FCS, Culinary taxable (except bakery items) B. Automotive taxable (except when charged only Shop Fee) C. Cosmetology Services are non-taxable Supplies are taxable Filing of the white copies The bookkeeper should maintain a separate annual file for each type of work order. Within each file, contents should be grouped and filed by the Official Receipt number. Completed books completed work order books should be maintained for audit. Procedure Manual (Revised July 2013) - 97 - Business Division

Activities Sample work order form. Hillsborough County Public Schools, Florida A24126 1 - Log work orders Work Order Part and Supplies Description of Work Customer Signature Parts Shop Fee Instructor Signature Deposit Tax Due on parts fee 2. Split post tax portion post tax to 8400 Date Completed Total 3. Post other proceeds to 1xxx work order account Receipt Number 4. Cross-reference receipt # Procedure Manual (Revised July 2013) - 98 - Business Division

Activities Agreement for Culinary Services The Agreement for Culinary Services (ACS) (Lawson #2745123) is used in addition to the standard work order form (Lawson #1000323). The culinary chef/instructor is required to be on site with the Culinary Operations students for the afterhour s events. This agreement is for compensation to the culinary chef/instructor. Both the client and chef/instructor will sign this agreement prior to the services being performed. The ACS form will be attached to the matching work order when funds are presented for receipting. Please follow these steps. 1. Instructor presents work orders and funds for receipting. When needed, an Agreement for Culinary Services may be attached to the work order. 2. Bookkeeper will verify that the funds match the total due including funds for additional hours. As the form states, the fee you are collecting is $25 per hour which includes fringes. The instructor will receive $18.89 per hour (which will be processed through payroll). 3. Make note of your official receipt number and the date on the ACS form. 4. Write an internal account check made payable to the SDHC in the amount of the additional funds collected on this form. Note on your check skirt that this is in payment of ACS additional hours and include a copy of the form; mail to the Budget Cashier, ROSSAC, Rt. 7. 5. Make a second copy of this form and present it to the principal s secretary who will process the additional hours on the next pay cycle. a) Use the Onsite Time Entry form to report this overtime. b) Choose or enter attendance code OY. c) Enter hours worked for each date. The bookkeeper is the gate keeper. The additional hours must not be submitted for processing unless the funds have been collected and mailed to the Budget Dept. A sample of the form can be found in the appendix of this book page 124. Please order a supply from the Logistics Warehouse, Lawson #2745123. This form is numbered and will be audited with the work order forms. Procedure Manual (Revised July 2013) - 99 - Business Division

Activities Adult Education Adult tuition collections must be remitted to the School Board on a monthly basis. Daily receipts Daily, the Adult personnel will count the collections, verify the count, official receipt and prepare and seal a deposit bag. The day school bookkeeper should accept the sealed deposit bag, and ensure its transfer to the armored car service. The funds are NOT re-counted by the day school bookkeeper. The day school bookkeeper should verify the deposit bag seal number and sign the Adult Log of Official Receipts under the far right column headed Verification of Seal #. NO Official Receipt is needed, just as no receipt is issued for SNS deposit bags. The Adult personnel will issue receipts using account numbers in the 9xxx series. Please only open accounts for programs at your school. Be sure to include the program number in your account name for easy reference. Remit monthly The adult secretary should remit the Night School tuition to the School Board monthly. To expedite the check, the adult administrator should sign the check requisition. Send ONLY the following with the check to the Budget Cashier: A multi-detail check (with one line for each account number). One Adult Remittance Advice. This form is available on Business News>Cash Management. Indicate on the Remittance Advice the amount remitted by program number, as per your Multi- Period Transaction Detail report by account. Do NOT remit the reconciliation report by account pages or the check requisition to Budget, but DO file these in your check file along with a copy of the Adult Remittance Advice. Other monthly Adult secretary tasks Copies of ALL Adult Multi-Period Transaction Detail reports by account (9xxx and 5xxx accounts) should be given to the Adult administrator. The bank account must be reconciled monthly. Any deposits that are over/short should be posted to the Adult Over/Short account number 6810. Any over/short should be netted with the 9xxx tuition series when preparing the next Remittance Advice (to keep the accounts in balance). 5% textbook return - The adult secretary should receipt the 5% textbook return to account 5030 - Adult Miscellaneous, to be used as a general miscellaneous account for the Adult Program. Adult Vocational Supply monies - should be receipted into a 5000 Instructional Aids account number. These monies will remain at the school site to be expended for classroom supplies. The Adult textbook sales are taxable - The appropriate portion of adult textbook sales should be receipted into the 8400 Trust account, and remitted monthly to the School Board with other 8xxx funds. Refunds- The adult administrator should sign the check requisition for the adult secretary to prepare a refund check for each student. A copy of the original payment information (student receipt or monies collected, etc.). The refund checks may then be distributed from the Adult office, with each student signing for the refund checks. If funds to be refunded have already been sent to the Budget Office, contact the Adult Education Office in reference to requesting a refund for the student, from the Budget account which the funds were remitted to. Always make sure you have enough funds in your 992 Checking account prior to processing an internal account refund check. All Adult personnel should order their receipt books using their Adult site number. Procedure Manual (Revised July 2013) - 100 - Business Division

Activities Procedure Manual (Revised July 2013) - 101 - Business Division

Filing System Filing System for Internal Accounts Monthly folders should be maintained for the following: 1. Official Receipt & Deposit information staple together deposit slip, and all official receipts included in deposit. File in deposit date order, with official receipts filed numerically. a) Log of Official Receipts Deposited (monthly) include voids. b) Bank statement for that month. c) All reports sent to the Auditing Office monthly. d) School District (SBA) Investment Interest Statement. e) Deposit slips in receipt number order. 2. Check information: a) Completed check log (monthly) include voids. b) Check copies in check number order. Check requisitions and supporting invoices attached. c) Any old check write-off approvals. Yearly folders should be maintained for the following: 1. Internal transfers filed numerically. 2. Monies collected forms file as officially receipted, not by type of collection. 3. Petty check a) Maintain a Pending Petty Check reimbursement file b) Maintain a Petty Check Completed file. c) First, file copies of petty check requests in the pending file. After reimbursement has been received move copies to the petty check completed file, and attach the district warrant stub, along with the middle portion of your official receipt. d) Keep your monthly petty check reconciliation sheet in the petty check completed file. 4. Athletic Petty check a) Maintain a Pending Athletic Petty Check reimbursement file b) Maintain an Athletic Petty Check Completed file. c) First, file copies of athletic petty check requests in the pending file. After reimbursement has been received, move copies to the athletic petty check completed file, and attach the district warrant stub, along with the middle portion of your official receipt. d) Keep your monthly Athletic petty check reconciliation sheet and/or sub account reports in the petty check completed file. 5. Activities/Clubs - a) All approved budgets should be filed in one file by account number. b) All approved Agreements for School Activity should be filed in one file by account number.. c) Activity Accounting Reports should be stapled to the back of the approved Agreement for School Activity. 6. Student Receipt books maintain a Log of books issued. 7. CTE Class Work Orders (such as cosmetology, FCS, auto mechanics) - maintain a Log of work orders issued, as well as a file for receipted work orders. Each type of work order (cosmetology, auto mechanics, etc.) should have its own file. 8. Form 1099 s maintain forms in a file. 9. Inventories a) School Store Inventories and School Store Financial Statements. b) Vending Machine Reconciliation if applicable. 10. Rental Of School Facilities forms Procedure Manual (Revised July 2013) - 102 - Business Division

Filing System Keep the paperwork moving. In this diagram we are talking about daily activity with your internal accounts. We have created file folder labels for your convenience. Go to Business News>Internal Accounts Information>Setting Up Your Files. Check Request =checks to be written Make folder called: Checks to be signed Monthly check log can be stapled to inside front. File in monthly checks folder. To include check copy, check request, supporting document (invoice, receipt, etc.) Additional items to file in monthly folders P-card signature reports with all receipts attached. Monies turned in for receipt 1. Total collection form and money - do they match? 2. Write receipt 3. Stamp back of checks Hold for deposit 1. White copy (or bottom) of receipt 2. Money in order by denomination 3. Checks Make folder called: Deposit to be verified Monthly receipt log can be stapled to inside front. File in monthly receipts folder. Items to file in yearly folders Internal Account Budgets General Misc. Club Budgets Internal Transfer Monies Collected NSF Agreement for School Activity Request for Use of School Facility Pepsi Other Vending Petty Check Reimbursements School Store Student Receipt Book Log 1099 (screen print from Lawson) Items specific to Middle and High School Athletic Petty Check Reimbursement Work Order forms for the CTE classes. Procedure Manual (Revised July 2013) - 103 - Business Division

Internal Accounts Calendar Internal Accounts Calendar Beginning of the Year 1. Pay outstanding June and July invoices and other open items. 2. Prepare the General Miscellaneous Budget Form, and forward to area leadership director. 3. Have any classes/clubs prepare budgets for principal approval. 4. School Store sponsor should prepare beginning school store inventory. 5. Prepare Agreements for School Activity for typical annual contracts/ fundraisers. 6. Distribute Faculty Fiscal reminder sheet. 7. Appoint deposit verifier and backup to handwrite checks, receipts, and prepare deposits. Daily 1. Issue receipts for all funds. 2. Prepare deposits timely. 3. Issue checks with proper documentation. Monthly 1. Reconcile bank statement monthly and review account balances. Forward copies of monthly reports to the District Auditing Office, Area 5, Route 6. 2. Prepare month-end deposit (no commingling of receipts from one month to the next). 3. Reconcile all Petty Check accounts, and request reimbursement if necessary. 4. Remit all non-petty check 8xxx account balances to the Budget Cashier. 5. Distribute account information to sponsors on request. 6. Review accounts with negative balances. 7. Review status of outstanding checks for those over six months old. 8. Remit any Sales Tax collected to the Budget Cashier by the 12th of the following month. Mid-Year 1. School Store forms (for principal signature). 2. All student receipts books should be returned to the bookkeeper prior to the winter holiday and summer. The bookkeeper should check each book to be sure all monies documented therein have been receipted. End of year Forms to be completed and detailed instructions regarding year-end reports will be mailed to each site prior to year-end. Some reminders about yearend are as follows: 1. Year-end Reports must be accurate as it is included in the district financial statements. 2. Remit certain balances in the 8000 School Board Trust accounts to the Budget Cashier, including ALL balances in Athletic Game Receipts, Tuition, HOST, Lost and Damaged Textbooks, etc. DO NOT send any Petty Check balances. 3. Please mail the completed forms to the District Auditing Office ASAP. 4. Please include your school name on ALL reports submitted!! 5. Please also mail your May and June bank reconciliations (as complete as you can)!! 6. All student receipts books should be returned to the bookkeeper prior to the winter holiday and summer. The bookkeeper should check each book to be sure all monies documented therein have been receipted. 7. All Change Funds (Athletic, Cosmetology, etc.) should be Officially Receipted before the end of the school year (prior to the change fund custodian s last day). Gatekeeper Role 1. Support and communicate with your faculty this includes training, reminders and tips! 2. Monitor activity report to your principal, use the email system! 3. Document training, problems in writing - Use email, copy your principal. 4. Have principal require Request for Funds Form if faculty purchasing is unauthorized. 5. Do NOT do the sponsors work do NOT handle the bookstore or fundraisers, distribute merchandise, maintain debt list, etc. Procedure Manual (Revised July 2013) - 104 - Business Division

Back to School Faculty Reminder Back-to-School Internal Accounts Fiscal Reminders for Faculty and Staff Collections 1. All funds collected on school grounds by school employees should be remitted INTACT to the secretary/bookkeeper DAILY. The maximum accepted time frame is weekly. Funds should be verified and submitted to the secretary/bookkeeper in an orderly fashion as to expedite the receipting process. 2. Use Student Receipt Books to record individual collections of $50 or more, or Monies Collected Forms to record individual collections of $50 or less. 3. Receipts and Monies Collected Forms should be completed with all relevant information, including date of collection. All checks accepted should indicate the student's ID number or NS (non-student) and purpose of check (i.e. donations, fundraiser, etc.) on note line of check. 4. Complete receipts in ink. Do not alter written amounts. If necessary, write void across receipt, keep the original white copy in the Student Receipt book, and issue a new receipt. Student Receipt Books are controlled items and should always be returned to the secretary/bookkeeper. 5. School personnel must stay with the bookkeeper while the form is checked for accuracy, amounts totaled, cash, checks, and money orders totaled, and an official receipt written and signed Purchases 1. All purchases should be made with prior principal authorization. 2. All reimbursement requests require an original, itemized invoice, signed and dated by the person receiving the items. Credit card slips or vendor statements only are not adequate documentation. All reimbursement requests should be made within 30 days of the purchase. 3. Taxable purchases made with personal funds require the payment of sales tax, and will be reimbursed the full amount. 4. Purchases of computer hardware/software, equipment, furniture or appliances must be made using a purchase requisition. 5. Staff Travel - All travel expense reimbursements require an approved travel form. Out of county travel not involving students may need prior approval please see your secretary/bookkeeper. Class, Club, Department, Team and Fundraising Activities 1. Each Class/Club should have its own internal account where your secretary/bookkeeper records all fiscal activity. Monthly reports can be provided upon request. 2. The Sponsor is responsible for completing adequate financial records, including: Organization Budget Form - to report the school year plans to the principal Agreement for School Activity - to obtain Board approval for fundraisers, etc. Activity Accounting Reports - to report fundraiser results to the principal Check Requisition - to authorize all expenditures 3. A student debt list should be maintained until all outstanding debts are cleared. 4. Sales tax should be paid on most fundraising merchandise. 5. No door-to-door sales, no student raffles, no food sales in competition with Student Nutrition Services, and no conflict of interest (purchases from district employees or their immediate families-board Policy 6460.01) without proper authorization from the district. See your friendly Secretary/Bookkeeper for help!!

Bookstore Manual Bookstore Operations Manual Establishing a Bookstore 1. Principal approval is required prior to opening a Bookstore. The principal should also approve the type of merchandise offered for sale. The merchandise offered in a Bookstore should enhance the instructional program. Examples of items that may be sold in a Bookstore are: Paper, Pencils, Pens, Rulers, Erasers, Index Cards, Notebooks, Folders, and T-shirts. Examples of items not to be sold in a Bookstore: Food or beverage items (prohibited by Federal food service regulations) 2. The principal should designate a Bookstore sponsor. 3. Locate a secure salesroom easily accessible to students. 4. Research possible suppliers and secure shipment. If necessary, obtain cash register from OMR. 5. The Sponsor should determine selling prices for all merchandise offered for sale. Note: The maximum average markup allowed is 20%. Prices may be set to cover costs only (including shipping and sales tax paid to the vendor), but the Bookstore should not operate at a loss. Slightly more than 20% may be charged on a few items as long as the total profit does not exceed 20%. Rounding items to the nearest $.05 may be necessary to avoid maintaining pennies for change. Examples: Item Cost Profit Suggested Rounded Off + Sales Tax- x Margin = Selling Price Selling Price 7.00% $ 0.25 + $ 0.018 x 120% = $ 0.32 $ 0.30 $ 0.04 + $ 0.003 x 120% = $ 0.05 $ 0.05 6. The Sponsor should obtain a small change fund from the secretary/bookkeeper. The amount of the change fund should coincide with the amount of business anticipated. This amount can be increased or decreased as necessary. (Example: a small elementary operation may only need $10, but a larger senior high would probably need $50). 7. Determine and post hours of operation. Procedure Manual (Revised July 2013) - 106 - Business Division

Bookstore Manual Notes: 1. Sales tax of 7.00% must be paid on all Bookstore supplies. We recommend that tax be paid directly to the vendor on product cost. Transferring sales tax on gross sales is a more costly method. 2. The Bookstore account may run in the negative until profit is realized. The Bookstore is a service provided through internal accounts. Monies provided by the budget office for classroom supplies may not be used. 3. Bookstore activities are considered a normal school function and should be recorded in the school s internal accounts. An outside organization, such as PTA, may assist in operating the Bookstore as long as the receipts and expenses (and profits) are recorded in internal accounts. 4. No items may be required for the student to purchase without the full consent of the principal and approval of the School Board. 5. Principal approval is required to close the Bookstore and to approve the method for dispersing unsold items. 6. Donated items should not be distributed through the Bookstore. These items should be given to the principal for distribution. Items given away (purchased through the bookstore) should be documented and approved by the principal. Items sold below cost should also be documented and approved by the principal. These items will adversely affect your profit/loss unless tracked effectively (i.e. rung into the cash register using a separate key). 7. If ID cards are made and sold through the Bookstore, they may be rung through the cash register after adding a separately programmed cash register key. Further, all ID card sales should be posted into a separate internal account specifically for ID card sales (not bookstore). The use of a remittance advice, similar to the Adult program, should be prepared by the bookstore sponsor to assist the bookkeeper with correct account posting. Additionally, all purchases for the ID program should be made from the ID account. ID cards would then not be included on the bookstore inventory. 8. When collecting for other events, such as Prom, a table may be placed outside the bookstore for convenience and student receipt books used to document collections. Such funds would NOT be receipted into the bookstore account; but rather, would go to the separate account established for that purpose. 9. We recommend that cash registers be used in the larger bookstore operations. When a cash register is used, a copy of the summary tape should be remitted to the bookkeeper/secretary along with the correlating deposit. Procedure Manual (Revised July 2013) - 107 - Business Division

Bookstore Manual Daily and Monthly Activities Daily 1. Obtain and secure change fund from bookkeeper/secretary. 2. Add sales receipts for the day, remembering to remove change fund first. If a cash register is used, a copy of the summary tape should be remitted to the bookkeeper/secretary along with the correlating deposit. 3. Present cash to bookkeeper/secretary each day for official receipting. Both parties should be present when cash is counted by the bookkeeper/secretary so that the amount transferred is verified. The Bookstore manager should then receive an official receipt as verification of transfer of funds. Request the bookkeeper/secretary to place change fund in the vault before leaving for the day. Monthly or as often as necessary 1. Check inventory on hand and place order for supplies. 2. Verify sales and purchases against account ledger page obtained from bookkeeper/secretary. In January, End and Beginning of School Year, Personnel change involving bookstore 1. Take inventory count. Complete BOOKSTORE INVENTORY, pages 109 & 110. Note: You must use cost (last invoice price including sales tax and any freight charges) to calculate the value of the inventory on hand. 2. Complete BOOKSTORE FINANCIAL STATEMENT, page 111 & 112. Note: Review item H on Form SB22500 to ensure that the average markup was 20% or less (but not a loss). If markup was not within the 0% - 20%, research to determine why. If Bookstore is showing a loss or a profit greater than 20%, adjust sales prices accordingly. End of August (during first days of new school year) 3. Verify beginning inventory is the same as the ending inventory at end of school year. Procedure Manual (Revised July 2013) - 108 - Business Division

Bookstore Manual Bookstore Inventory The following instructions should assist the Sponsor in completing the Bookstore Inventory (SB22400): DESCRIPTION OF ITEM: Enter a brief description of the item counted. Examples of items not to be sold in a Bookstore: Food or beverage items (prohibited by Federal food service regulations) SALES PRICE OF ITEM: This is the price you set to sell to the students. The maximum average markup allowed is 20%. Prices may be set to cover costs only (including sales tax), but the Bookstore should not operate at a loss. Slightly more than 20% may be charged on a few items as long as the total profit does not exceed 20%. Rounding items to the nearest $.05 may be necessary to avoid maintaining pennies for change. NAME OF LAST VENDOR: Enter the name of the vendor you last purchased this particular supply from. LAST INVOICE PRICE (1): This amount is obtained by taking the item amount from the most recent invoice, making sure you have prorated the tax and related freight charges appropriately. QUANTITY ON HAND (2): Enter the amount of item on hand. VALUE OF ITEMS ON HAND (1*2): Multiply the last invoice price (1) times the quantity on hand (2). TOTAL THIS PAGE: Add all amounts on current page and enter the amount here. TOTAL OF ALL PAGES: Add individual page totals to arrive at a summary total and enter that amount here. Procedure Manual (Revised July 2013) - 109 - Business Division

Bookstore Manual Hillsborough County Public Schools, Florida Procedure Manual (Revised July 2013) - 110 - Business Division

Bookstore Manual Bookstore Financial Statement The following instructions should assist the Sponsor in completing the Bookstore Financial Statement (SB22500): DATE FROM: Enter the date from the prior Bookstore Inventory DATE TO: Enter the date from the current Bookstore Inventory (A) TOTAL RECEIPTS OF BOOKSTORE: Obtain this amount from ledger pages obtained from bookkeeper/secretary. Calculate all receipts and appropriate Transfers In/Out for the time period indicated. DO NOT INCLUDE the beginning balance of the Bookstore account. (B) STOCK VALUE ON HAND AT BEGINNING OF PERIOD: Total of all pages from prior Bookstore Inventory (C) PLUS STOCK BOUGHT THIS PERIOD (FROM BELOW): See (I) Detail of Stock Purchased. The number entered in C would be the total shown in (I). Include appropriate transfers in/out. (D) TOTAL STOCK AVAILABLE FOR SALE (B + C): Add B + C and enter the total here. (E) LESS STOCK VALUE ON HAND AT END OF PERIOD: Total of all pages from current Bookstore Inventory (F) COST OF GOODS SOLD TO DATE (D MINUS E): Subtract E from D and enter the total here. (G) PROFIT OR (LOSS) (A MINUS F) on bookstore operations: Subtract F from A and enter the total here. (H) AVERAGE MARKUP PERCENTAGE: Divide Profit (G) by Cost (F) and enter the total here. NOTE: Markup percentage should be from 0-20%. Note that all losses should be documented as to the cause of the loss (items sold at a reduced price or incentive giveaways) and substantiated by a memo approved by the principal or area leadership director. (I) DETAIL OF STOCK PURCHASED: Obtain a period balance detail report from the secretary/bookkeeper and verify your copies of invoices to the report. Enter each check in the space provided for the time period indicated. Also include appropriate Transfers In/Out for the time period indicated. Procedure Manual (Revised July 2013) - 111 - Business Division

Bookstore Manual Hillsborough County Public Schools, Florida Procedure Manual (Revised July 2013) - 112 - Business Division

Booster & PTA Organizations Booster and PTA Organizations 1. Purpose - Booster/PTA activity should contribute to, and not conflict with, regular school activities. The Booster/PTA organization should not receipt monies that traditionally belong in the school s internal accounts i.e., student activities, club monies, or work order proceeds. 2. In order to create a separate entity from the school, PTA / Booster organizations must have PARENT and/or community representation. Teachers and school personnel are permitted to be members, but are encouraged to play a subordinate role to the parents. That is, the Board, Officers and primary control (check signing, decision making) should be maintained by parents. Without parent involvement, the organization s activities must be recorded in the school s internal accounts. 3. Where to keep the money? a) PTA organizations have their own separate bank accounts. b) Most Booster organizations utilize a separate bank account, outside of the school s internal accounts. A check signer on these Booster/PTA accounts may not also be a check signer for the school s internal accounts (i.e., the principal may not sign for both accounts). We recommend that two parents have primary check writing authority, with two alternates, and that all checks have two signatures authorizing payment. Advantages of a bank account separate from the school account include: A separate account allows more liberty regarding expenditures - including paying district employees directly (such as to operate the concession stand). Minimal regulation (generally no audit unless problems arise). 4. Tax id - If the Booster/PTA organization operates through its own bank account, they must have a separate tax identification number. They may not use the school s tax identification number. 5. Form - Annually, the Booster/PTA organization must fill out a blanket Request for Use of School Facility form to denote their fundraisers and various activities for the entire year (see pages 82-88) and provide insurance information. A fee waiver can be approved by your area leadership director. 6. Oversight function - Even though principals cannot be a Booster check signer, they should still exercise some oversight over the Booster/PTA organization, as that group is using the school s name. As such, the school may be asked to be accountable for Booster debts if proper separation has not been achieved. Examples of oversight might include the following: a) Reports - request monthly receipt and expense reports and the bank statement/cancelled checks. Look for odd bank charges, corrections, NSF activity. b) Fundraising - Approve all fundraising efforts and timelines to avoid conflicts with other school activities. c) Double up - two signatures for each check, two people involved with collections, deposits, etc. d) Ensure the check signer is not remitting checks to him/herself (have a second authorized check signer for those checks). e) Use pre-numbered receipts and checks. f) Enlist a non-officer parent to conduct an annual audit of records. Procedure Manual (Revised July 2013) - 113 - Business Division

Appendix Appendix HILLSBOROUGH COUNTY PUBLIC SCHOOLS, FLORIDA AGREEMENT FOR CHECK SIGNING PRIVILEGES Two signatures are required on all school checks - the recommended primary check signer is the principal, with a designated administrator as the principal s alternate; a secondary signer with an alternate should also be appointed. All personnel authorized to sign school checks should complete this Agreement for Check Signing Privileges and adhere to the following procedures: 1. Documentation is REQUIRED for each check signed: a. ORIGINAL, ITEMIZED INVOICE - An original, itemized invoice should support and describe each expense. Vendor statements or credit card slips alone are not adequate description. Checks without proper documentation should be authorized by a written memorandum signed by the principal. b. CHECK REQUISITION - A Check Requisition is only required if a sponsor signature is needed, as in the use of class/club, faculty or media funds. c. CHECK - The amount and payee should correspond to the invoice information. No blank checks should be authorized - i.e., no checks with a blank vendor name or amount. 2. Sign the check preferably, the administrator should sign the check after the secondary signer. 3. Sign the Log of Checks: a. Both the check signers should sign the Log of Checks Signed for Payment AT THE TIME the check is signed. Review the check log to ensure that all checks signed have been accounted for, and review that the check numbers are sequential, beginning with the number following the ending number on the previous entry. b. Do not discard voided checks. Void the check by writing VOID across the face of the check and tearing the signature space off the check. Voided checks should be listed separately on the Log of Checks. 4. If the SECRETARY/BOOKKEEPER is a routine check signer: The principal must also agree the checks cleared on the monthly bank statement to those checks listed on the Log of Checks, and then sign the bottom of the Log. 5. It is preferable that the same primary (principal) and secondary signers are used consistently. The alternates should function as a check signer only in the absence of the primary or secondary signer, with at least one administrator signature required for each check. The alternates should also be used when the check is made payable to a check signer. I have read the foregoing and agree to apply these procedures to the best of my ability. School: Signature: Title: Principal Date: Signature: Title: Date: Signature: Title: Date: Signature: Title: Date: SB 39910 (Revised 11/01) DISTRIBUTION: Original Auditing Department Rt. V. Copy as needed

Appendix SCHOOL Hillsborough DISTRICT OF County HILLSBOROUGH Public Schools, COUNTY, Florida FLORIDA ORGANIZATION Organization // ACTIVITY Activity Budget BUDGET SCHOOL YEAR SCHOOL NAME NAME OF ORGANIZATION PRINCIPAL'S APPROVAL CHAIRMAN, FINANCE COM. TREASURER SPONSOR GENERAL COMMENTS AND EXPLANATION FOR BUDGET AMENDMENTS: BUDGET AMENDMENT NO: CURRENT ORGANIZATION/ BUDGET APPROVAL DATE:, 19 ACTIVITY REQUEST ADJUSTED BUDGET INC OR (Dec) BUDGET ANTICIPATED INCOME: CARRY-OVER BALANCE: 7/1/ FUNDRAISING PROJECTS: TOTAL ANTICIPATED INCOME PROPOSED EXPENDITURES: TOTAL PR0POSED EXPENDITURES ANTICIPATED CARRY OVER (Income Less Expenditures) SB 22300 Procedure Manual (Revised July 2013) - 115 - Business Division

Appendix VENDING MACHINE RECONCILIATION School Hillsborough District County of Hillsborough Public Schools, County, Florida Florida School: Date: Machine Location: A. Storeroom Beginning Balance (Same as Storeroom Ending Balance from previous form) B. Purchases During Period (Use attachment, listing check number + & cans received) C. Storeroom Ending Balance < > (Must physically count) D. Sales During Period = (A plus B minus C) E. Selling Price each can $ F. Value of Quantity Sold ("D" times "E") G. Total Amount Receipted During Period (Total receipts for period per ledger - < > Specify receipts used on attachment) H. <Over>/Under Receipted ("F" minus "G") I. Percentage (H divided by F) Completed By Date Principal Instructions: Date Complete each January, May (school end) and August (school begin) for all self-service vending machines. SB 90515 (Rev. 2/99) Procedure Manual (Revised July 2013) - 116 - Business Division

Appendix SCHOOL INTERNAL ACCOUNTS Student Receipt Book Check Out LOG School name: SR Book Number FINAL DATE Staff DATE Staff checked Staff Name initial returned initial out Procedure Manual (Revised July 2013) - 117 - Business Division

Appendix The field trip log can be found in Business News>Internal Accounts Information>Form. Procedure Manual (Revised July 2013) - 118 - Business Division

Appendix The gift card inventory form can be found in Business News>Internal Accounts Information>Form. Procedure Manual (Revised July 2013) - 119 - Business Division

Appendix SCHOOL DISTRICT OF HILLSBOROUGH COUNTY, FLORIDA REQUEST FOR FUNDS DATE: REQUESTED BY: ESTIMATED COST: ACCOUNT/CLUB TO BE CHARGED: ITEM DESCRIPTION: Signed (Teacher/Sponsor) Signed (Principal) SB 35900 (Revised 5/97) Distribution - White: Bookkeeper/Secretary * * * * * * SCHOOL DISTRICT OF HILLSBOROUGH COUNTY, FLORIDA REQUEST FOR FUNDS DATE: REQUESTED BY: ESTIMATED COST: ACCOUNT/CLUB TO BE CHARGED: ITEM DESCRIPTION: Signed (Teacher/Sponsor) Signed (Principal) SB 35900 (Revised 5/97) Distribution - White: Bookkeeper/Secretary Procedure Manual (Revised July 2013) - 120 - Business Division

Appendix LOG OF OFFICIAL RECEIPTS DEPOSITED School Name Month/Year: Receipts included Total of Initials in this deposit Official Total Date of of Beginning # Ending # Receipts Deposit Deposit Verifier $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ VOIDS - Voided receipts should be listed separately in the space provided below. The person verifying this log should also verify that these official receipts are marked as "VOID" and that all copies of the void receipt (both white and yellow) are maintained intact in the official receipt book. Complete every time a deposit is made. Retain for audit. Distribution: Retain original at site for auditing purposes. SB90516 (Rev. 9/11/12) Page 1 of 1 Procedure Manual (Revised July 2013) - 121 - Business Division

Appendix LOG OF CHECKS SIGNED FOR PAYMENT School Name: To be completed by the secretary/bookkeeper: Check Numbers Month/Year: To be completed by the check signers: Principal's Co-Signer's Date Initials Initials Check No. Check No. Check No. Check No. Check No. Check No. Check No. Check No. Check No. Check No. Check No. Check No. Check No. Check No. Check No. thru thru thru thru thru thru thru thru thru thru thru thru thru thru thru List all VOIDED Check Numbers: List reason for Voiding: To be completed by the Principal every time checks are signed. Maintain a log for each month checks are issued. All logs should be maintained for audit in the monthly file of invoices associated with these checks. The Principal should verify that all checks are accounted for sequentially. Voided checks should be inspected to ensure they are marked VOID with the signature space torn off. Principal's Signature Distribution: Retain original at site for auditing purposes. SB90517 (Rev. 9/11/12) Page 1 of 1 Procedure Manual (Revised July 2013) - 122 - Business Division

Appendix Procedure Manual (Revised July 2013) - 123 - Business Division

Appendix Form with internal accounts check attached should go to your Area Leadership Director for approval. Procedure Manual (Revised July 2013) - 124 - Business Division

Appendix Procedure Manual (Revised July 2013) - 125 - Business Division

Lawson SAS Quick Tips Lawson SAS Quick Tips RECEIPTS 1) Student Activities > School Space 2) Bank Accounts Pane > Cash Processing 3) Receipts Pane > Actions > Create Posting NSF collection see NSF information Lawson SAS Handbook The receipt number will automatically appear. Be sure that the receipt number in the printer matches the receipt number on your screen. 4) Receipt Amount $ 5) Date - will default to current date 6) Reference Number method of payment: C=Cash, K=Checks, E=Electronic Transfer, M=Money Order. If collection contains both checks and cash, choose selection O=Other. 7) Description type of document received w/funds (Student Receipt # s, MCF, CK#) & brief explanation (what are funds for). Click out of field to Club Sponsor. (If sponsor is remitting the money) 8) Club Sponsor (If sponsor is remitting the money) - Click arrow at right side of field > Highlight Club Sponsor-Double Click 9) Activity Click arrow at right side of field (click arrow to left of appropriate account number range). Highlight activity-double Click 10) Enter $ amount 11) Payor Name (If Sponsor was not used) input the person remitting the funds. 12) Click > Save Posting more lines see Creating a Receipt with Split Posting Lawson SAS Handbook. 13) Click > Release 14) Click > Print Receipt 15) Click > Printer Icon. Close Update Receipt Procedure Manual (Revised July 2013) - 126 - Business Division

Lawson SAS Quick Tips CASH ON HAND DEPOSIT 1) Student Activities > School Space 2) Bank Accounts Pane > Cash Processing 3) Deposits > Actions > Create Deposit 4) Transaction Date - This date should be the date of your deposit slip for the deposit you are recording. Date will default to current date. Click to Description 5) Description This should be the Official Receipt numbers covered in this deposit. Enter OR# thru. 6) Amount of Deposit (count money in safe for deposit) Add Receipt Deposit Stubs -amounts should match > Enter in amount window (Total Receipts window remains empty) 7) Click > Save 8) Click > HelperList Icon on Assigned Receipts Tab - Choose receipts for deposit by double clicking each one to be included in deposit 9) Close Receipts HelperList window 10) Total Receipts window should be in balance > Click Release button 11) Click Options on Update Activity Deposit Pane 12) Export to PDF 13) Click Printer Icon - Attach Printed PDF to Receipt Deposit Stubs 14) Close report window 15) Click > Release 16) Close Update Activity Deposit Procedure Manual (Revised July 2013) - 127 - Business Division

Lawson SAS Quick Tips RECEIPTS ACH PAYMENTS 1) Student Activities > School Space 2) Bank Accounts Pane > Cash Processing 3) Receipts Pane > Actions > Create The receipt number will automatically appear. Be sure that the receipt number in the printer matches the receipt number on your screen. 4) Receipt Amount $ 5) Date - will default to current date, Change to ACH payment date 6) Reference Number method of payment: E=Electronic Transfer 7) Description (ACH payment number) & brief explanation (what are funds for Host, Perkins) Click out of field to Club Sponsor 8) Club Sponsor Click arrow at right side of field > Highlight HCPS - Double Click 9) Activity Click arrow at right side of field (click arrow to left of appropriate account number range) Highlight activity - Double Click 10) Enter $ amount 11) Click > Save 12) Click > Release 13) Click > Print Receipt 14) Click > Printer Icon. Close Update Receipt Continue to Deposit 15) Deposits Pane > Actions > Create Deposit 16) Date-will default to current date, Change to Receipt date 17) Enter Description: (OR number) 18) Enter $ amount > Save 19) Click HelperList on Assigned Receipts tab 20) Highlight Ach Receipt Double Click > Close 21) Release 22) Click Options on Update Activity Deposit 23) Click Export to PDF 24) Click Printer Icon Attach printed PDF to deposit Receipt 25) Close report window 26) Click > Release 27) Close Update Activity Deposit Procedure Manual (Revised July 2013) - 128 - Business Division

Lawson SAS Quick Tips RECEIPTS FOR ATHLETIC SUB ACCOUNTS EVENT OVERAGE 1) Student Activities > School Space 2) Bank Accounts Pane > Cash Processing 3) Receipts Pane > Actions > Create The receipt number will automatically appear. Be sure that the receipt number in the printer matches the receipt number on your screen. 4) Receipt Amount $ 5) Date - will default to current date 6) Reference Number method of payment: C = cash 7) Description - Sport and Event #. Click out of field to Club Sponsor. 8) Club Sponsor Click arrow at right side of field > Highlight Business Manager or person turning in money - Double Click 9) Activity Click arrow at right side of field > filter for Event Highlight appropriate Sub Activity Account (i.e. 8230-001) Double Click NEVER POST TRANSACTIONS TO THE PARENT ACCOUNT 8230 10) Enter $ amount 11) Click > Save 12) Click > Release 13) Click > Print Receipt 14) Click > Printer Icon. Close Update Receipt Include this receipt in your next Cash On Hand Deposit. Procedure Manual (Revised July 2013) - 129 - Business Division

Lawson SAS Quick Tips EVENT ACH REIMBURSEMENT 1) Student Activities > School Space 2) Bank Accounts Pane > Cash Processing 3) Receipts Pane > Actions > Create The receipt number will automatically appear. Be sure that the receipt number in the printer matches the receipt number on your screen. 4) Receipt Amount $ 5) Date - will default to current date. Change to ACH payment date 6) Reference Number method of payment: E=Electronic Transfer 7) Description (ACH payment number), Sport and Event #. Click out of field to Club Sponsor. 8) Club Sponsor Click arrow at right side of field > Highlight HCPS - Double Click 9) Activity Click arrow at right side of field > filter for Event Highlight appropriate Sub Activity Account (i.e. 8230-001) Double Click NEVER POST TRANSACTIONS TO THE PARENT ACCOUNT 8230 10) Enter $ amount 11) Click > Save 12) Click > Release 13) Click > Print Receipt 14) Click > Printer Icon. Close Update Receipt Continue to Deposit 15) Deposits Pane > Actions > Create Deposit 16) Date-will default to current date, Change to Receipt date 17) Enter Description: (OR number) 18) Enter $ amount > Save 19) Click HelperList on Assigned Receipts tab 20) Highlight Ach Receipt Double Click > Close 21) Release 22) Click Options on Update Activity Deposit Pane 23) Click Export to PDF 24) Click Printer Icon Attach printed PDF to deposit Receipt. 25) Close report window 26) Click > Release 27) Close Update Activity Deposit Procedure Manual (Revised July 2013) - 130 - Business Division

Lawson SAS Quick Tips DISBURSEMENTS 1) Student Activities > School Space 2) Bank Accounts Pane > Cash Processing 3) Disbursements Pane > Actions > Create Disbursement 4) Transaction (Ck) Number: should default to next number (Verify check number matches check number in printer) Write Check number on Check Requisition Form 5) Date: should default to current date 6) Description brief explanation (what are funds for) 7) Enter $ Amount 8) Activity click arrow at right side of field (click arrow to left of appropriate account number range) Highlight activity-double Click 9) Enter $ Amount. 10) Vendor Tab > Student Activity Vendor (click arrow at right side of field) Highlight vendor-double Click 11) Save 12) If One Time Vendor Check One Time Vendor box > Enter Vendor Name > Save a. Income Code - Mark for 1099 (if applicable) This would be for payments to non-employee individuals, such as DJ s, lighting technicians, etc. (not needed for corporations 13) Click Vendor Invoices tab > Actions > Create. Enter invoice number (field cannot be left blank-must type reference in field. This is not an option; you must use this field. HCPS payment: use the internal account 4-digit number Student refund: enter student receipt number or mcf as invoice reference Athletic Event: enter Event # as invoice reference Reimbursement: enter the word receipt as the invoice reference 14) Invoice Date: Click in calendar > highlight date of invoice > click okay 15) Invoice Amount: $ amount on invoice 16) Description: brief explanation of check 17) Save > Close- Update Vendor Invoices Posting more lines see Creating a Disbursement with Split Posting Lawson SAS Handbook. 18) Click > ViewCheck (Changes can still be made at this step) Always choose ViewCheck to view your checks prior to printing. Verify amounts. 19) Close ViewCheck 20) Click > Release Procedure Manual (Revised July 2013) - 131 - Business Division

Lawson SAS Quick Tips TO PRINT CHECK To print individually from Update Activity Disbursement window 1) Click ViewAndPrintCheck Use print command in document application to print check. Close print window. 2) After check is printed Click > Close Payment Record button 3) You should get Confirmation Required Has check been printed? Answer yes if check was printed properly. If they did not print properly, answer no. By answering no, the program will allow you to click the ViewAndPrintCheck again and you will not have to re-enter that information. 4) Close Update Activity Disbursement TO RECORD CHECKS written manually Enter the same way as you would under DISBURSEMENTS continue through Step 20. Continue To Print Check with the exception that you don t print after viewing Click ViewAndPrintCheck but say yes to Has check been printed? Remember to click Close Payment Record button. This will post the check. Close Update Activity Disbursement TO PRINT BATCH PRINTING FOR CHECKS Enter the same way as you would under DISBURSEMENTS continue through Step 20. After entering desired number of checks a) Close > Update Activity Disbursement disbursements appear with status ReleasedForPayment in Cash Processing Pane/Disbursements b) Click > Batch Check Processing Tab c) Click > Select button for each item to be printed in Released Disbursements window OR click Select All Released Disbursements button d) Click > View and Print Checks button View your checks prior to printing. Verify amounts by scrolling down. Write Check number on Check Requisition Form. Use print command in document application to print checks. Close print window. e) Click > Close Payment Records button. You should get Confirmation Required Has check been printed? Answer yes if checks were printed properly. f) Return to Open Cash Transactions Tab Procedure Manual (Revised July 2013) - 132 - Business Division

Lawson SAS Quick Tips TRANSFERS. ACTIVITY ACCOUNT TRANSFERS 1xxx-8xxx Student Activities > School Space > Bank Accounts/Cash Processing > Activity Transfers Tab 1) Both From and To account numbers should be 1xxx through 8xxx. 2) Click > Actions > Create - in Activity Transfers window 3) From Activity window > click arrow at right side of field 4) Choose Account and double click 5) Enter Transfer $ Amount 6) Transfer Date- will default to current date 7) Description - Brief explanation for transaction 8) Click in Transfer To Activity window > click arrow at right side of field 9) Choose Account and double click 10) Enter $ Amount 11) Click > Save 12) Click > Release Status changes to Released 13) Close Update Activity Transfer Procedure Manual (Revised July 2013) - 133 - Business Division

Lawson SAS Quick Tips NSF S ORIGINAL NOTICE ON BANK STATEMENT Student Activities > School Space > Bank Accounts/Cash Processing >All Bank Transactions Tab 1) Click Actions > Create NSF Record 2) Enter Transaction Number a. Click drop down arrow b. Filter list by NSF Record c. Find last number used d. Close this box e. Enter the next sequential number 3) Date - will default to current date, Change to Bank Statement date 4) Description Check makers name and Check number 5) Enter $ Amount (POSITIVE entry) 6) Click Save button 7) Click Release button- NSF record appears on All Bank Transactions list and is available on Unreconciled Transactions (A released NSF cannot be changed. It must be voided) 8) Close Update Non-Sufficient Funds TO RECORD NSF ACH PAYMENT Student Activities > School Space > Bank Accounts/Cash Processing > All Bank Transactions Tab 1. Click Actions > Create NSF Record 2. Enter Transaction Number a. Click drop down arrow b. Filter list by NSF Record c. Find last number used d. Close this box e. Enter the next sequential number 3. Date - will default to current date. Change to ACH payment date 4. Description Check makers name, check number and ACH payment number 5. Enter $ Amount (NEGATIVE entry) 6. Click Save button 7. Click Release button- NSF record appears on All Bank Transactions list and is available on Unreconciled Transaction (A released NSF cannot be changed. It must be voided) 8. Close Update Non-Sufficient Funds Procedure Manual (Revised July 2013) - 134 - Business Division

Lawson SAS Quick Tips BANK RECONCILIATION Bank statements must be reconciled as soon as they are received Reconciling items include: NSF's - new NSF's - repaid ACH payments received from the district Cleared checks Cleared deposits Bank adjustments for bank error, bank service charge, deposit overage or shortage and cleared check adjustments. WITH BANK STATEMENT IN HAND YOU ARE READY TO BEGIN THE PROCESS OF RECONCILING. Step 1 9. Take your Log of Deposits and Bank Statement; lay them side by side on your desk. Go to the Credits Electronic deposits/bank credits section of your statement. Read down through each deposit on the statement; check off the matching item on your log. For any credit item on statement that is not on the log; make a mark beside it on the statement. 10. Review the statement for the items not found on the deposit log. These may include: NSF Repayment, ACH payments from the district, Gate Receipts deposited by the ABM 11. Research these items then using the instructions found on the Lawson SAS Quick Tips; create the appropriate transaction in the software. Step 2 1. Using the Lawson SAS software create a bank statement. See Lawson SAS Handbook for instructions. 2. Go to the Unreconciled Transactions Pane. 3. Working from your bank statement you will click the blue reconcile button for each item listed. 4. Start with the Credits Electronic deposits/bank credits section; make a check mark next to each item as you reconcile it. 5. Continue to the next section which may be Debits Electronic debits/bank debits or Debits Checks paid. Make a check mark next to each item as you reconcile it. WHEN YOU ARE DONE, REVIEW THE BANK STATEMENT TO BE SURE EACH ITEM HAS BEEN CHECKED OFF. Items that have not been checked off will probably be an NSF Debit or a bank adjustment. Procedure Manual (Revised July 2013) - 135 - Business Division

Lawson SAS Quick Tips Step 3 NSF Debit b) Use the FN1003 NSF Master List to find the check makers name and check number. Go to Lawson>Reports on Demand>Lawson Reports>Debt Collections>FN1003 NSF Master List. c) Go to Cash Processing>All Bank Transactions; create an NSF Record. Create a separate transaction for each check. d) Go back to Cash Processing>Bank Reconciliation>Unreconciled Transactions; click the reconcile button for each of the NSF transactions you created. WHEN YOU ARE DONE, REVIEW THE BANK STATEMENT TO BE SURE EACH ITEM HAS BEEN CHECKED OFF. The difference box should be empty and you are in balance. WOOHOO AWESOME GREAT JOB Step 4 1. Close Bank Statement. 2. Close Period. Procedure Manual (Revised July 2013) - 136 - Business Division

Lawson SAS Quick Tips Index Accepting and Processing Checks... 13 Account Structure... 54 ACH... 25 Adult Education... 100 Agreement for Culinary Services... 99 Agreement for School Activity... 67 Agreement for Technical Services... 78 Appendix... 114 Area Leadership Director... 85 Armored car deposit bag... 33 Armored car manifest... 34 ASA... 67 Athletic... 89 Athletic Payments - Other... 42 Athletic Petty Check... 25 Back Up... 9 Back-to-School Internal Accounts... 105 Band... 65 Bank Reconciliation... 48 Bookstore... 60 Bookstore Financial Statement... 111 Bookstore Inventory... 109 Bookstore Operations Manual... 106 Booster and PTA Organizations... 113 Certificate of Insurance... 82 Change Funds... 65 Charitable Drives... 68 Check distribution... 41 Check Requisition... 38 checks... 9 checks accepted... 12 Checks received in the mail... 25 Class, club, departments and teams... 64 CMO List... 12 Conflict of Interest... 67 Controlled Disbursements... 36 Create a deposit record... 31 Deposits... 28 Disbursements... 35 Donations... 59 Elementary School Remittance to Budget Office. 44 Extramural Athletic... 94 Facility Usage and Rental Fee Agreement... 82 Faculty... 65 Fee waivers... 86 Field trips... 38 Filing System... 102 Fundraising... 66 Gate Receipt... 92 Gen Misc... 57 General Miscellaneous... 57 Gift Cards... 36 Host Incentive... 26 Internal Accounts Calendar... 104 Internal Transfers... 47 Jamborees... 93 Lawson SAS Quick Tips... 126 Locker... 61 Log of Official Receipts... 31 Memory Book... 81 Middle School Remittance to Budget Office... 45 Monies Collected... 17 Monthly folders... 102 Monthly Reminders... 50 Monthly Reports... 50 NSF Master List... 12 NSF Reconciliation... 15 NSF Write-offs... 53 Official Receipts... 22 Organizational/Activity Budget... 57 Overtime for Custodians Non-Athletic... 42 Payment of Services... 41 Posting NSF Activity... 52 Principal s Hospitality... 59 Procedure for disbursement... 37 Processing NSF Checks... 51 Prohibited Disbursements... 35 PTA... 85 Receipting... 16 Reconciling your NSF... 52 Rental of School Facilities... 82 Request for Use of School Facility... 82 Returned Checks... 14 Sales Tax... 62 SBA Investments... 11 Security for Athletic Events... 42 Senior High Remittance to Budget Office... 46 Stop payment... 41 Student Receipt... 19 To write-off an old check... 51 Tournaments... 93 Travel... 80 T-Shirt Sales... 61 Uniforms... 60 Voided Checks... 41 Work Orders... 97 Write Off Stale Dated Check... 41 Writing the checks.... 40 Yearbook... 81 Yearly folders... 102 Procedure Manual (Revised July 2013) - 137 - Business Division