business affairs procedures and guidelines file• employee credit card missing receipt form 34 •...

FHSAA Business Affairs Procedures

FLORIDA HIGH SCHOOL ATHLETIC ASSOCIATION, Inc.

Business Affairs Procedures and Guidelines

Effective July 1, 2019

George Tomyn

Executive Director

Florida High School Athletic Association, Inc.


FHSAA Business Affairs Procedures & Guidelines

Page 1.0 Purpose of Guidelines 4

2.0 Employee Hiring, Terminations and Job Descriptions 4

2.1 Advertising vacancies

2.2 Interviews

2.3 Background checks

2.4 Job descriptions

2.5 Hiring part-time employees and students

3.0 Employee Salaries, Bonuses, Benefits and Payroll 4 - 6

3.1 Salaries

3.2 Bonuses, commissions and supplements

3.3 Employee Benefits

3.4 Payroll procedures

3.5 Employee payroll deductions

3.6 Salary corrections

4.0 Purchasing, Contracting and Expense Guidelines 6 - 8

4.1 Ethical standards

4.2 Authority to spend

4.3 Purchase approvals

4.4 Procurement methods

4.5 Bid and Quote thresholds

4.6 Bid and RFP process

4.7 Exemptions from bidding

4.8 Professional dues

4.9 Recognition and public relations

4.10 Interview and moving expenses

4.11 Facsimile signatures

5.0 State Series Event Host RFP’s and Contracting 8

6.0 Gifts to Employees 8

6.1 Exceptions

7.0 Budgeting and Investments 8 - 9

7.1 Budget preparation and adoption

7.2 Budget amendments

7.3 Fund balance

7.4 Petty cash funds and change funds

7.5 Investment of temporarily idle funds

8.0 Travel Authorization and Reimbursement 9

8.1 Travel expenses

8.2 Employee travel

8.3 Exclusion

8.4 Board and Committee Members

8.5 Computation

8.6 Out-of-State travel


Page

9.0 Vehicle Use 9 - 10

9.1 FHSAA vehicles

9.2 Location

9.3 Limitations

10.0 Property Records and Inventory Control 10

10.1 Property inventory tags

10.2 Recording and monitoring fixed assets

10.3 Disposal of fixed assets

10.4 Sale of real property

11.0 Technology Acceptable Use Guidelines 10

12.0 Anti-fraud and Whistle Blower Protection 10 - 11

13.0 Bonded Personnel 11

Appendix – FHSAA Procedure Guidelines 12

• College Tuition Reimbursement 13 - 14

• Auto Supplement Agreement 15 - 16

• Flex Time Benefit Policies and Procedures 17 - 18

• Hiring Students, Part-Time Employees and Casual Labor 19 - 20

• Credit Card Policies and Procedures 21 - 22

• Technology General Use 23 - 26

• Investment Guidelines 27 - 29

Appendix – FHSAA Business Forms 30

• Employee Absence Report_Time Log 31

• Employee Absence_TDE Request 32

• Employee Commission Payout 33

• Employee Credit Card Missing Receipt Form 34

• Employee Credit Card Receipt Summary 35

• Employee Expense Reimbursement Form 36

• Employee Overtime Authorization 37

• Employee Payroll 401k Deduction Authorization 38

• Employee Payroll Deduction Authorization 39

• Employee Payroll Direct Deposit Authorization 40

• Employee Payroll Electronic Pay Stub Authorization 41

• Employee Travel Expense Voucher 42

• Employee Tuition Reimbursement Request 43

• Asset Disposal Form 44

• Purchase Order 45

• Budget Amendment 46

• School Refund Request 47

• Officials Refund Request 48

• Officials Game Fee Payout Request 49

• Committee Travel Voucher 50 - 51


1.0 Purpose of Procedures

The purpose of this procedure guide is to maintain written procedures which clearly define the responsibilities of

employees regarding the efficient conduct of Association business and the effective safeguarding of the

Association’s assets. These guidelines are supplemental to the FHSAA Employee and Board Member Handbook.

Should language in this guide contradict, the Handbook will prevail.

2.0 Employee Hiring and Job Descriptions

2.1 Advertising Vacancies – The Executive Director, per guidelines in FHSAA Employee Policy and FHSAA

By-Laws and Policies, may promote, or transfer employees within FHSAA prior to determining if a

position vacancy exists to advertise. Vacancies may be internally advertised within the FHSAA when

deemed appropriate by the Executive Director. After considering all internal candidates, the Executive

Director may direct the posting of vacancies on the FHSAA website or other appropriate methods to

attract qualified candidates. When the Executive Director determines a position needs to be advertised, it

will remain posted for 10 business days.

2.2 Interviews – Those meeting the required qualifications will be prioritized by a selection committee based

on desired and preferred qualifications, targeted traits needed to be successful in the position and overall

resume. Applicants that do not meet the required qualifications of the job description will not be

interviewed. A minimum of three candidates will be interviewed when possible for advertised positions.

Interviews will be conducted by committee and all candidates will be asked the same questions and given

the same amount of time to complete the interview. By consensus, the interview committee will rank the

top two or three candidates for hire. The final decision will be made by the supervising administrator and

the Executive Director.

2.3 References and Background Check – After the top candidate has been approved by the Executive

Director, a background credit, employment verification, education verification and law enforcement

history will be conducted. At a minimum, the current supervisor and one other reference will be

contacted personally for a reference. The references and background check will be documented in writing

and become a part of the personnel file.

2.4 Job Descriptions – Full-time employee job descriptions shall be maintained by the Associate Executive

Director for Financial Services. Job descriptions shall have clear and measurable required qualifications,

desired qualifications, job goal, responsibilities, physical requirements, calendar worked, and pay grade.

2.5 Interns, Student Workers and Casual Labor – See Appendix for procedural memo guidelines on hiring

part-time employees.

3.0 Employee Salaries, Bonuses, Benefits and Payroll

3.1 Salaries – All full-time, part-time and temporary employees of the FHSAA will be paid in accordance

with a salary schedule approved annually by the Executive Director. A minimum of two pay schedules

will be published each year; Administrative and Professional/Support.

3.2 Bonuses, Commissions and Supplements:

3.2.1 Holiday Bonus - Employees are eligible for a holiday bonus annually based upon their pay grade.

The holiday bonus will be paid each November in accordance with the bonus schedule approved

by the Executive Director. Employees must have worked the prior 12 months to receive 100% of

the scheduled bonus for their pay grade. Employees working less than the prior 12 months will

have their bonus prorated for the time worked. Employees who terminate prior to the November

pay date are not eligible to receive the bonus.

3.2.2 Commissions - Employees may be eligible to receive commissions for securing corporate

sponsorships or donations with the written approval of the Executive Director. Commissions

cannot exceed 10% of the annual amount of the sponsorship and are earned only in the first year

of a sponsorship. Commissions are taxable wages and paid after sponsorship funds are received.

3.2.3 Cell Phone Reimbursement – Administrators may receive reimbursement of up to $85 per month

for a cell phone and wireless service if the following conditions are met: 1) every fiscal year,

administrator submits a copy of their cell phone bill to the Finance Department to show cost of

phone and payment plan for their designated number, 2) administrator agrees to connect their

designated cell phone to FHSAA email server, and 3) administrator allows FHSAA to publish the

designated cell phone number on the employee listing.


3.2.4 Auto Supplement - Employees may be eligible to receive a monthly supplement for use of their

personal automobile for business purposes. The amount shall be established annually by the

Executive Director. See Appendix for the Auto Supplement procedures and guidelines.

3.3 Employee Benefits:

3.3.1 Group Benefits – Full-time employees are eligible for health insurance, dental insurance, vision

insurance, life insurance, supplemental insurance, and retirement plans. Information for each of

these programs is distributed at time of employment.

3.3.2 College Tuition Reimbursement – The Executive Director shall develop procedures that govern

reimbursement of college tuition to employees pursuing a degree program considered beneficial

to the FHSAA and not required as a minimum qualification for their current job position. See

Appendix for these procedures and guidelines.

3.3.3 Technology Devices (cell phones, laptops, smart devices) – All FHSAA owned communication

devices are provided for business use. The Executive Director shall develop procedures that

govern the distribution and accounting for communication devices provided to staff for use in

connection with FHSAA business or which are owned by or in the possession of the FHSAA. See

Appendix for the Technology Use procedures and guidelines.

3.3.4 Business Credit Card – Eligible employees will be issued a credit card to charge business-related

expenses. See Appendix for the Credit Card procedures and guidelines.

3.4 Payroll Procedures:

3.4.1 Payment of wages shall be bi-weekly and distributed according to the pay date schedule approved

annually by the Executive Director.

3.4.2 All employees will receive their salary via direct deposit into their personal bank account(s) and

will receive their pay stub electronically.

3.4.3 All salary pay stubs shall show dates covered in the payroll period, time worked, rate of pay, PTO

earned and used, and deductions made for withholding tax, social security, retirement, and for any

other authorized purpose.

3.4.4 Payroll shall be submitted for all employees of the FHSAA and time worked shall be documented

and signed by the employee and authorized by signature of an administrative employee or

designee. Leave forms, including temporary duty elsewhere forms, must accompany each payroll

for the period being reported.

3.4.5 Overtime must be documented on the Overtime Authorization Form and approved by the

supervisor in advance to working the overtime hours. The form becomes a part of the payroll

documentation for that pay period in which the overtime occurred.

3.4.6 Executive Director may grant “Paid Release” time for employees by email notice or

memorandum. The most common application of paid release time is for early release time before

workdays immediately prior to a paid holiday or break. Release time is also commonly applied to

the week prior to Winter Break. Release time may be for periods up to four hours per day. Paid

release time, when authorized by the Executive Director will be added to hourly employees’

timecards. Paid release time, when authorized by the Executive Director, will not reduce the

employees leave time if they are taking PTO leave for that day except for the half days worked

the week prior to Winter break. Paid Release time shall be documented in writing and filed with

the appropriate payroll backup files.

3.4.7 Distribution of literature and/or summaries to employees regarding payroll and benefits shall be

approved by the Executive Director.

3.5 Employee Payroll Deductions:

3.5.1 All payroll deductions not required by law or by FHSAA policy shall be executed or terminated

only with the written request of the employee. Written requests may be submitted electronically.

3.5.2 Voluntary payroll deductions are limited to United Way, FHSAA sponsored group insurance

programs, and FHSAA approved 401k programs. No more than two 401k or other pre-tax

retirement plan companies will be authorized for payroll deduction.

3.5.3 Any employee entrusted with any property or funds of the FHSAA, inclusive of but not limited

to, items such as keys, uniforms, computer equipment, or electronic communication devices, shall

render and return such property upon termination. Failure to do so shall be reported to the

Executive Director for recovery through a payroll deduction.


3.5.4 It shall be the duty of the Associate Executive Director of Business Services to secure full

payment for all uncollectible checks (NSF) issued by FHSAA employees payable to FHSAA

programs. If he/she is unable to secure full payment of the outstanding debt, the matter shall be

reported to the Executive Director for recovery through a payroll deduction.

3.5.5 Any deduction from payroll pursuant to this policy shall be in accordance with the requirements

of law, including the Fair Labor Standards Act.

3.6 Salary Corrections – Amounts overpaid to employees shall be recovered within the same amount of time

in which the error occurred, provided the recovery is achieved within the same fiscal year. Amounts

underpaid to employees shall be corrected within three business days of the original pay date that

contained the error. These procedures shall be in accordance with the requirements of law, including the

Fair Labor Standards Act.

4.0 Purchasing Guidelines

4.1 Ethical Standards – The FHSAA shall make purchases giving first consideration to the objectives and

policies of the Association. Purchases should strive to obtain the maximum value of each dollar of

expenditure, utilizing state bids when possible, quotes from multiple suppliers or formal bidding to secure

the best value, particularly on larger purchases. Personal gifts or gratuities from vendors shall not be

accepted unless allowed in Procedure 6.0. The FHSAA shall grant all competitive bids equal

consideration and foster and promote fair, ethical and legal trade practices.

4.2 Authority to Spend Funds – The Executive Director designates the positions of Associate Executive

Director of Athletics, Associate Executive Director of Administrative Services, or Associate Executive

Director of Eligibility/Compliance, or in their absence an alternate, designated in writing, to sign or

authorize purchases and checks involving the use of FHSAA funds.

4.3 Purchase Approval and Documentation – All purchases will be authorized and documented by one of the

following methods:

4.3.1 Purchase Orders - When practical, all purchases shall be based on Purchase Orders authorized in

advance of placing an order or obtaining the goods or services. The Executive Director or his/her

designee shall approve Purchase Orders; provided that in so doing he/she shall certify that funds

to cover the expenditures are available and authorized by the budget;

4.3.2 FHSAA credit card transaction documented by Credit Card Charge Record Form and receipt;

4.3.3 Petty Cash reimbursement documented by receipt;

4.3.4 Vendor charge account (Sams, Publix, Sears Auto, etc) followed by a Purchase Order and receipt;

4.3.5 Written contract or letter of agreement signed by the Executive Director;

4.3.6 Employee reimbursement documented by Employee Expense Reimbursement Form and receipt.

4.4 Procurement Methods – The amount of the purchase should dictate which procurement method is used

along with consideration of urgency of the items needed and the best interest of the FHSAA. Purchases

may be obtained for the FHSAA by:

4.4.1 Direct purchase without comparative prices;

4.4.2 RFP (written request for proposal);

4.4.3 RFQ (request for quote by phone or email or documented comparison pricing of online vendors);

4.4.4 Bid process.

4.5 Bid and Quote Thresholds – Purchases shall be made in the best interest of the Association to assure

maximum value for any money expended. When practical, an RFQ with three quotations or comparative

prices will be secured for purchases in excess of $10,000 and an RFP or sealed bid will be secured for

purchase in excess of $25,000 unless waived by the Executive Director or exempted in this procedure

manual. Trade-in options shall be utilized when economically feasible.

4.6 Bids and Requests for Proposals (RFP) – The guideline for bidding and securing proposals is based on

best business practices and not a requirement of law for the Association since it is a 501(c)(3)

organization and not a State of Florida governmental entity. The Executive Director reserves the right to

determine with whom to do business that will result in the best service to the FHSAA. As a guideline, the

Association will accept the best bid, proposal or quote meeting specifications, terms, and conditions.

Evaluation of bids and recommendation for award shall not be determined by dollar amount only, but it

shall consider such factors as compatibility with existing material, delivery date schedule related to need,

availability of servicing facilities, and previous experience in dependability with vendor.


4.6.1 Bids shall be required for any purchase greater than the threshold established in these procedures.

Bids shall be requested from three or more sources for any item or group of similar items. The

Associate Executive Director for Business Services or the Director of Contract Services or the

Associate Executive Director for Administrative Services are authorized to act for and in behalf

of the Executive Director in writing specifications, calling for RFP (request for proposals) and

formal bids, as well as tabulating and evaluating bids and proposals. See exceptions to

requirement to bid.

4.6.2 The authorized designees for the Executive Director shall determine that proper bid specifications

are written for any purchase subject to the bid provisions. The Association reserves the right to

reject any and all bids and to make award(s) by individual item, groups of items, all, or none; or

to waive informalities, irregularities, or technicalities in bids received as may be in the best

interest of the FHSAA. This information shall be included in requests for bids. Resolution of

protest arising from the bidding or RFP process will be determined by the Executive Director.

4.7 Exemptions from Bidding, RFPs and RFQs:

4.7.1 The requirement for requesting bids or competitive pricing is hereby waived for the purchase of

professional services (including but not limited to investigators, lobbyists, attorneys, architects,

certified public accountants, game officials, public relation services, employee benefit services,

court reporters and media services), educational tests, educational or training services, rulebooks,

printed instructional materials, computer software, films, filmstrips, videotapes, disc or tape

recordings, or similar audio-visual materials, library and reference books, and printed library

cards, where such materials are purchased directly from a producer or publisher, the owner of the

copyright, and exclusive agent within the state, a governmental agency, or a recognized

educational institution. Notwithstanding the ability to waive bidding as set forth herein, the

FHSAA reserves the right to require that a particular acquisition or purchase be accomplished by

hard bid, RFP or RFQ when the FHSAA determines that such is in the best interest of the

Association consistent with good business practice.

4.7.2 The requirement for requesting bids and making purchases for goods and services, are hereby

waived, when the following conditions have been met:

(1) Bids have been requested in the manner prescribed by procedure or rule and FHSAA

has made a finding that no valid or acceptable bid has been received within the prescribed

time. When such a finding has been made, the FHSAA may enter into negotiations with

suppliers of such goods and services and shall execute contracts with such suppliers

under whatever terms and conditions as the Executive Director determines to be in the

best interest of the Association.

(2) When purchasing goods or services under authority of a public entity bid (such as

State Contract), individually or jointly, and in the best interest of the Association.

(3) When acquiring by purchase, lease, lease w/option to purchase, rental, or otherwise,

information technology resources (software, hardware or professional services), may

make any acquisition through the bid process as described herein, or by direct negotiation

and contract with a vendor or supplier, as best fits the needs of the FHSAA.

(4) Emergency bids, if approved by the Executive Director, may be requested by

telephone, fax, email, or in writing and returned, as the emergency requires.

4.8 Professional Membership Dues – The Executive Director or his/her designee may authorize the

expenditure of budgetary funds to provide professional or institutional membership to non-profit

educational, athletic and community organizations which serve a public or educational purpose.

4.9 Recognition and Public Relations – The FHSAA believes the promotion of athletics, education, rapport

with the business community, community relations, and the encouragement of nonemployees to serve as

volunteers furthers the purpose and goal of the Association.

4.9.1 The FHSAA may honor its staff, Board Members, students, and other nonemployee persons with

plaques, shirts, jackets, FHSAA service rings, pins, token gifts and awards, and other amenities;

4.9.2 The FHSAA may also honor staff, students, citizens, and advisory groups for their contributions

with appropriate recognitions, and authorizes administrators to purchase meals, refreshments,

and/or other amenities to further the interests of the Association.


4.10 Interview and Moving Expenses – The Executive Director or his/her designee may approve moving

expenses not to exceed $3,000 for potential recruited administrative or other personnel where deemed

appropriate. The Executive Director shall develop procedures to ensure that this expenditure will not be

disproportionate in relationship to the compensation paid for the position, and that the monies expended

will be devoted strictly for actual expenses reasonably incurred by such employee relocating to the area

for the purpose of becoming a new hire with the FHSAA. The Executive Director or his/her designee

may approve interview expenses including travel, lodging and meals for administrative candidates.

4.11 Facsimile Signatures – The facsimile signature or signature stamp of the Executive Director may be

affixed to instruments of payment, contracts and documents. The authority for the use of the facsimile

signatures shall be granted by the Executive Director and the responsibility for appropriate and legal use

shall be placed upon the person or persons so designated.

5.0 State Series Host Contracting

Selection of hosts for State Finals and select Regional events will be done through an RFP (Request for Proposal)

process. Bid specifications will be issued and advertised for at least 30 days on the website and through direct

email or mail to a bidder list. After receipt of proposals, a committee of three or more administrators, including

the Executive Director, will score and rank proposals and conduct any appropriate site visitations to inspect

facilities. Negotiations with the top-ranking proposal will be conducted for a period of 30 days. If after 30 days

of negotiation, a mutual agreement on terms for contract can’t be obtained, the Executive Director may direct the

negotiations cease and move to the second ranked proposal to negotiate a contract. The process of negotiation

shall continue through the ranked proposals until agreement is reached. If no agreement can be reached, the

Executive Director may directly negotiate with any host willing to sponsor the event. RFP specifications shall

include language indicating the FHSAA reserves the right to reject all proposals and directly negotiate in the best

interest of the Association.

6.0 Gifts, Meals and Travel paid for Employees by Corporations, Sponsors or Individuals

All gifts including, but not limited to products, clothing, meals, tickets to sporting events or entertainment events,

and travel expenses to an employee of the FHSAA from any person or corporation wanting to do business with

the Association or currently in a business relationship with the Association, having a value in excess of $100 shall

not be accepted unless specifically authorized in this procedure. All gifts having a value of $50 or more must be

reported to the Executive Director by the employee to whom the gift or donation is being made. Accepting

reimbursement of travel costs for spouse, family or friends is strictly prohibited. Cash gifts, including gift cards

may not be accepted by employees from vendors, sponsors or individuals having or wanting a business

relationship with FHSAA.

6.1 Exceptions are:

6.1.1 Clothing or merchandise gifts to employees that are used in the line of duty and made a part of a

sponsor or merchandizing contract with the FHSAA;

6.1.2 Conference registration gifts;

6.1.3 The Executive Director may authorize acceptance of meals and other appropriate items from

event sponsoring organizations when similar items are provided to a group of employees

representing the FHSAA to attend:

(1) Special events – The value of the complimentary items offered to FHSAA employees,

including travel costs if provided, shall be reported to the Executive Director in writing

and authorized in writing. This exception applies only to the FHSAA employee,

reimbursement of travel costs for guests of employees is prohibited.

(2) Visitation/inspection of sites for official FHSAA business – The value of the

complimentary items, including travel costs if provided, shall be reported to the

Executive Director in writing and authorized in writing.

7.0 Budgeting and Investments

7.1 Budget Preparation and Adoption – A budget shall be prepared each year for tentative approval in June by

the Board of Directors and final adoption in September each year for the fiscal year beginning each July.

The budget shall be maintained by department, but it shall be reported and adopted by the Board by

function and major object (GL code) for each fund (FHSAA, Inc. and FHSAA Land Corporation, Inc.).


7.2 Budget Amendments – Overseeing budget amendments within the major functions of each department

shall be the duty of the Executive Director and Associate Director of Business Services to keep

expenditures and obligations within the budget adopted by the Board.

7.3 Fund Balance – The Board understands that the financial stability of the Association is key to attaining its

vision, mission, and beliefs. As a 501(c)(3) corporation, the Association has no taxing authority and does

not receive federal or state funding, there are many unforeseen conditions that can impact both increases

and decreases in revenues and expenditures, thereby impacting the financial stability of the Association.

To ensure the financial strength and stability of the Association, the Board is committed to a goal of an

ending fund balance not classified as restricted, committed, or non-spendable of one hundred percent

(100%) of the Association’s annual general fund revenue, or an equivalent of one year operating revenue.

Each year the Board’s adopted budget shall include a public acknowledgement of the planned ending

fund balance of not less than seventy five percent (75%) and not more than one hundred fifty percent

(150%). Should an increase or decrease in projected revenues or expenditures occur following the

adoption of the budget, the Board may, by majority vote, use its contingency reserve to balance its current

year budget. In the event the unreserved fund balance decreases to less than seventy five percent (75%)

or increases to more than one hundred fifty percent (150%) of the Association’s general fund budget, the

Executive Director shall prepare for Board approval a financial plan and timeline to restore the ending

fund balance not classified as restricted, committed, or non-spendable to the acceptable amount set forth

herein.

7.4 Petty Cash Funds – Petty cash advances for necessary operating expenditures may be made to Association

employees up to a limit of one hundred dollars ($100.00).

7.5 Investment of Temporary Idle Funds – When the FHSAA has funds not needed for immediate

expenditure, such funds shall be invested in a manner that is generally consistent with accepted practices

for the investment of local government funds; and, with due regard for liquidity and risk, the funds shall

be invested to earn the highest yield reasonably available given then existent market conditions and

requirements for the investment of local government funds. Investment activity by the FHSAA shall be

implemented as outlined in an Investment Procedure approved by the Executive Director. See Appendix

for current Investment Guidelines.

8.0 Travel Authorization and Reimbursement

The provisions of the FHSAA Employee/Board Member Handbook shall apply to all personnel of the FHSAA

and Board of Directors, appointed Committee members and consultants who travel on authorized business.

8.1 Travel Expenses – Travel expenses shall be limited to those necessary in the performance of the FHSAA

business purpose and may be reimbursed up to the thresholds prescribed in Section 112.061 Florida

Statutes. As of July 1, 2014, reimbursement rates shall be $6 for breakfast, $11 for lunch and $19 for

dinner while the mileage reimbursement rate for all in-county and out-of-county travel, using a private

vehicle, is $0.44 per mile. The application of rental car rates plus cost of gasoline may be applied when

State mileage rates result in higher costs of reimbursement.

8.2 Employee Travel – All travel for FHSAA personnel must be approved in advance by the Executive

Director or his/her designee on the FHSAA’s Temporary Duty Elsewhere form.

8.3 Exclusion – No mileage shall be paid to employees for trips from home to worksite or worksite to home.

8.4 Board and Committee Members – Board of Directors and appointed Committee members shall be paid an

amount that is computed to and from their residence to the place of meeting or function.

8.5 Computation – Map Quest shall be used to determine standard mileage.

8.6 Out-of-State Travel – The request for out-of-state travel should be submitted to the Executive Director at

least two (2) weeks prior to the trip.

9.0 Vehicle Use

9.1 FHSAA Vehicles – The purpose of this policy is to govern the utilization of FHSAA vehicles by FHSAA

employees, as required by the Internal Revenue Service. FHSAA owned vehicles may be provided for

employees when it is deemed necessary and for job performance. In some cases, vehicles may also be

assigned overnight to employees, with the approval of the Executive Director. FHSAA vehicles shall not

be used for any purpose except official FHSAA business.


9.2 Location – Unless prior approval is in writing by the Executive Director or approved on a Temporary

Duty Elsewhere form, or at an FHSAA hosted event, all FHSAA vehicles shall remain on FHSAA

property at the end of the business day. Only if approval is granted in advance can a FHSAA vehicle be

used between home and place of employment (including travel assignments) and the mileage shall be

regarded as taxable compensation, as outlined in the IRS Bulletin 535 (Business Expenses). Additional

taxable compensation will be calculated and will be included on the employee’s Wage and Tax

Statements (W-2) for use of FHSAA vehicle from home to any work assignment.

9.3 Limitations – Employees receiving an auto supplement for use of their own private vehicle for conducting

FHSAA business will be limited in use of FHSAA vehicles per the auto supplement contract and/or

specific approval of use of an FHSAA vehicle by the Executive Director.

10.0 Property Records and Inventory Procedures

10.1 Property Inventory Tags – The Executive Director or his/her designee shall provide a property record tag

for all property owned by the Association. Property has a value of $600 or more for a single item, has a

minimum 3-year life and meets the definition of equipment, vehicles, furnishings or technology hardware.

All such purchases shall be recorded as fixed assets and depreciated in accordance with generally

accepted accounting principles.

10.2 Annual Inventory of Fixed Assets – All assets, whether fully depreciated or not, that are still in use by the

Association shall be accounted for by sight in an annual inventory conducted by the finance department.

Any missing assets must be accounted for by completing an Asset Disposition form.

10.3 Disposal of Fixed Assets – Assets may be traded in, sold to the public or FHSAA employees, donated to a

member school or public service organization, cannibalized, destroyed or hauled to trash when no longer

needed due to change in function or usage or condition of the asset. Asset Disposition form must be

completed and approved by the Executive Director or his/her designee to remove an asset from inventory.

The following is a guide for proper disposal of property to be offered in the following priority:

10.3.1 Trade-in on new equipment.

10.3.2 Sale of items – Fair market value shall be assessed by the Associate Executive Director of

Financial Services with the Executive Director. Market value shall be research based considering

the original price, the age and remaining useful life of the asset as well as current prices posted

for similar items on eBay or similar resale sites.

(1) Sale to employees – offer of surplus equipment with assigned market value must be

publicized to employees and sold on a first come, first served basis.

(2) Sale to public – offer of surplus equipment with assigned market value may be made

known through website advertisement, Craigslist or newspaper advertisement. Failure to

sale items at assigned market value, may open up sales to negotiated prices at the

approval of the Executive Director, including selling the items to employees.

10.3.3 Donation – The Executive Director may authorize donation to a member school, or a public

service organization.

10.3.4 Junk, destroy or cannibalize – Items with no market value, and no use to any other organization

may be destroyed in an appropriate and safe manner.

10.3.5 Lost or stolen assets must be reported to the Executive Director or Associate Executive Director

for Financial Services as soon as the situation is discovered. When appropriate, law enforcement

should be notified, and insurance claims initiated. Assets may be removed from inventory with

documentation describing the situation of loss.

10.4 Sale of Real Property (Land and Buildings) – Any sale of real property must be authorized by the

Executive Director and the FHSAA Board.

11.0 Technology Acceptable Use – See Appendix for guidelines on use of technology.

12.0 Anti-fraud and Whistle Blower Protection

The Association will not tolerate fraud or the concealment of fraud. In order to prevent fraud, the Association

will investigate and provide consequences for persons engaging in any manner of fraud and to heighten awareness

of possible fraud. The employee handbook will contain a copy of this policy and all employees shall be informed

of the policy.


Employees of the Association, employees of independent contractors and other persons who report certain

violations of law or policy are protected from retaliation by the “Whistle Blower’s Act” contained at Sections

112.3187 and 112.3188, F. S. Any individual who reports fraud in good faith shall not be subject to any

retaliation for having filed the report. Failure to report known fraudulent actions or actions that reasonably appear

to be fraudulent may be grounds for reprimand or dismissal.

This policy applies to any fraud, suspected or observed, involving Association staff members, outside support

organizations, vendors, contractors, volunteers, outside agencies doing business with the Association, and any

other persons or parties in a position to commit fraud on the Association. Any investigation required shall be

conducted without regard to the suspected wrongdoer's length of service, position/title, or relationship.

Fraud includes, but is not limited to, knowingly misrepresenting the truth or concealment of a material fact in

order to personally benefit or to induce another to act to his/her detriment. Actions constituting fraud include, but

are not limited to:

(1) Falsifying, or unauthorized alteration, of Association documents, including, but not limited to:

(a) Claims for payments or reimbursements, including, but not limited to, submitting false claims for

travel or overtime;

(b) Absence(s) from worksite documents, including, but not limited to, Request for Temporary

Duty/Travel Authorization or failure to complete Paid Time Off Forms (not reporting an absence);

(c) Files (both physical and electronic forms), photographic or audio records, or accounts belonging to the

Association;

(d) Payroll timesheets;

(e) Checks, bank drafts, or any other financial documents;

(f) Student athlete records;

(g) Maintenance records; and

(h) Fire, health, and safety reports.

(2) Accepting or offering a bribe, gifts, or other favors under circumstances that indicate that the gift or favor

was intended to influence an employee’s decision-making.

(3) Disclosing to other persons the purchasing/bidding/request for proposal activities engaged in or

contemplated by the Association in order to give any entity, person or business an unfair advantage in the bid

process.

(4) Unauthorized destruction, theft, tampering, or removal of records, furniture, fixtures or equipment.

Approval by the Executive Director, with proper documentation, is required for the removal of Association

property or assets.

(5) Using Association equipment for private business or conducting any outside private business activity

during work hours.

13.0 Bonded Employees

All employees of the Association who are responsible for handling Association funds or who are responsible for

property shall be placed under a blanket fidelity bond in an amount determined by the Executive Director.


Appendix to FHSAA Procedures and Guidelines

Guidelines Page

• College Tuition Reimbursement 13-14

• Auto Supplement Agreement 15-16

• Flex Time Benefit Policies and Procedures 17-18

• Hiring Students, Part-Time Employees and Casual Labor 19-20

• Credit Card Policies and Procedures 21-22

• Technology General Use 23-26

• Investment Guidelines 27-29


FHSAA – College Tuition Reimbursement

Benefit for All Full-Time Employees

Employee/Board Handbook – Employee Benefits Policy 7. Tuition Reimbursement Plan

All full-time employees with 12 months continuous service who wish to further their career development through job-

related educational courses are eligible to participate in the tuition reimbursement plan with the approval of the

Executive Director. Employees are responsible for payment of all course expenses. After presenting evidence of

satisfactory completion of the course (C or better), reimbursement will be made for tuition at the rate of tuition for the in-

state rate for the State of Florida’s University System, and 100% of registration, lab fees, books and supplies. At time of

reimbursement, the employee is also required to sign a 3-year commitment to stay with the FHSAA after reimbursement.

If the employee does not stay, the employee is required to reimburse the FHSAA for any educational expenses previously

paid. Variations to this policy may be made at the discretion of the Executive Director.

Steps and Guidelines for receiving this benefit:

1. Must be PREAPPROVED by the Executive Director. Submit requests through Finance/Human Resources.

Requests must state when you plan to enroll, where you plan to enroll, and the degree being sought.

2. If approved, you will be asked to sign a contract stipulating you understand the policy and if you are not

employed by FHSAA for a period of at least 3 years following the receipt of this benefit, you will return the

amount paid to you.

3. There is a cap of $5,250 to be paid for this benefit in any single CALENDAR year (Jan – Dec). This is an IRS

cap on non-taxable tuition benefits.

4. You are NOT eligible for this benefit if:

a. The degree you are seeking is not in an area related to your job or a job promotion you are striving for

within the FHSAA (this determination will be made by the Executive Director);

b. You are currently “grandfathered” into a position requiring the degree you are seeking. All administrative

positions assume you hold a bachelor’s degree, some advanced leadership positions assume you hold a

master’s degree;

c. You are in an administrative position higher than the title of Director – This includes Senior Director,

Associate Executive Director, and Assistant Executive Director, and any future position that pays higher

than a Director with a master’s degree. These positions assume advanced degrees have been fulfilled and

if you do not hold an advanced degree, you are technically “grandfathered”;

d. You are seeking a degree beyond master’s degree or a second degree at the same level as your highest-

level degree (i.e. seeking a 2nd Masters or a 2nd Bachelors).

IMPORTANT NOTE: Some employees have received payments prior to August 1, 2011 for this benefit that did not meet

some of the criteria stated above. Those payments will not be recalled. These guidelines are furnished for clarification

for any and all payments after August 1, 2011.


Employee Benefit Contract - College Tuition Reimbursement Program

This contract is between ________________ (Employee), and Florida High School Athletic Association, Inc (FHSAA).

Whereas the FHSAA provides an Employee Benefit Policy 7 for College Tuition Reimbursement Program; and whereas

the Employee has been determined to qualify for the College Tuition Reimbursement Program; and whereas the

Employee’s program of study has been approved by the Executive Director for Tuition Reimbursement;

Therefore, the following conditions have been set for receipt of this benefit and are accepted as a condition of receipt of

the benefit by the Employee:

1. Employee is responsible to pay tuition to the college.

2. After completion of each semester, Employee must present a copy of grades and proof of earned credits in order

to receive reimbursement for tuition. Upon submittal of this requirement, the FHSAA shall reimburse the

employee within 30 days.

3. All courses must earn a grade of “C” or better to be eligible for reimbursement.

4. The reimbursement is capped at the cost per credit hour of Florida’s State University tuition for similar

coursework.

5. This benefit is capped at $5,250 in any one calendar year.

6. Employee must be employed a full three years from the date of last receiving funds for tuition reimbursement to

fully qualify for the benefit. The amount owed to the FHSAA shall be reduced by 33 1/3% for each full year of

employment on the yearly anniversary following the date of last receiving funds for tuition reimbursement.

7. If employment ends with the FHSAA prior to fulfilling the three year work requirement, by signing this contract,

the Employee authorizes the FHSAA to deduct the full amount of tuition benefit paid and not earned from

Employee’s pay and from any leave benefits Employee may have accrued provided the salary and leave benefits

are sufficient to cover the debt. Any remaining amount owed beyond the amount deducted from salary and leave

benefits must be paid in full to the FHSAA within 60 days of Employee’s termination date. Employee may elect

to make payment in full to the FHSAA prior to the last day of employment in lieu of having the amounts withheld

from salary and leave benefits.

I have read and fully understand the college tuition reimbursement plan and will abide by the conditions stated above for

receipt of this benefit:

_________________________________ Date ___________________________

Employee Signature

Approved By: FHSAA Executive Director

_________________________________ Date ____________________________

Executive Director Signature


Florida High School Athletic Association

Auto Supplement Agreement (this is a basic form; agreements vary for level of employment)

By signing this agreement, I accept an auto supplement in the amount of $_________ to be paid at the rate of $______ per

month. This supplement is in lieu of claiming travel expenses and in lieu of using an FHSAA vehicle, unless specified in

this agreement. This auto supplement is taxable compensation and will be included on the first payroll of every month. I

understand the following conditions for receiving this payment from the FHSAA:

1. I will not be required to submit proof of expenses to receive this supplement.

2. I will use my own vehicle and pay my own gas expense for any business purposes other than those listed in item

#4 involving a trip less than 120 miles round trip or anytime I choose to drive my own vehicle rather than take an

FHSAA vehicle for work situations listed in item #4.

3. I will be entitled to mileage reimbursement for miles in excess of 120 at the “fuel only” rate established by the

FHSAA (currently 15.5 cents per mile) when traveling for business not listed in item #4.

4. The only situations when I will be entitled to check out an FHSAA vehicle (or be provided a rental vehicle) and

be permitted to charge gas to FHSAA are:

• Attending any State Finals event (including semi-finals if held at the same venue) in my assigned sport or if I

am the back-up administrator assigned to work a State Final;

• Attending pre-event and post-event planning meetings with State Final Venue Hosts in my sport assignment;

• Running errands to pick up bulk product on behalf of FHSAA that would not otherwise fit in my personal

vehicle. This requires prior approval of the Executive Director or the Assoc Executive Director of Business;

• Special work-related situation that has written prior approval for use of the FHSAA vehicle by the Executive

Director or the Assoc Executive Director of Business.

5. I will be entitled to ride in an FHSAA vehicle with other passengers to conduct FHSAA business at any time, but

I will not be permitted sole use of an FHSAA vehicle unless under the provisions listed above.

6. I will be entitled to use the FHSAA rental discount code with Enterprise and pay for the cost of rental and gas

using my personal funds.

7. I will be entitled to receive other travel related reimbursement for tolls, parking, meals, and lodging per the

FHSAA employee travel policies.

I hereby acknowledge this Auto Supplement Agreement and understand the conditions that have been outlined. I further

understand that this agreement will remain in effect until further notice.

________________________________ _______________________________ _______________

Acknowledged by: Employee Name Employee Signature Date

_______George D. Tomyn___________ _______________________________ _______________

Approved by: Executive Director Exec Director Signature Date


Typical examples of the impact of this agreement on business travel are on the reverse side of this agreement

Auto Supplement Agreement - Examples

Business travel for use of FHSAA vehicles, and FHSAA reimbursement of travel expense when employee is paid an Auto

Supplement:

Examples assume a sport administrator is assigned as lead to Football and assigned as back-up for Girls Volleyball

Use FHSAA Eligible for

FHSAA Card for 15.5 cents per mile

Car* Gas after 120 miles

1. Finals Football Event Yes Yes N/A

2. Pre & Post-Finals Football meeting Yes Yes N/A

3. Finals GVB Event Yes Yes N/A

4. Pre and Post-Finals GVB Event No No No (ride with lead)

5. Delivery of product to FB finals event No No Yes

6. Sight visit to view potential FB hosts No No Yes

7. Attend Regional FB game in Orlando No No Yes

8. Attend Regular Season FB game in Ocala No No No - less than 120

9. Attend District FB game in Ft. Lauderdale No No Yes

10. Meet with AD in Lake City No No No - less than 120

11. Attend Officials meeting in Ft. Myers No No Yes

12. Attend Compliance Seminar No No No (carpool FHSAA car)

13. Attend NFHS Section 3 – Alabama No No No - see notes

14. Invited to be guest speaker in Jacksonville No No Yes

15. NFHS Summer conference - drive Boston No No No - see notes

16. Choose to drive own car to FB Finals N/A No No

17. Choose to drive own car to Post-Finals GVB N/A No No

18. Choose to drive own car to Pre-Finals FB N/A No No

Notes: 1. All travel must be authorized by supervisor as business related on a Temporary Duty Elsewhere Form

2. In all situations marked "NO", the Executive Director, or Associate Exec Director for Business,

may approve use of FHSAA vehicle and/or reimbursement - on the TDE form in extenuating circumstance

3. All NFHS out of state travel will be reimbursed based on the Executive Director's policy for

the entire group -- those receiving auto supplement will be treated same as those that don’t

4. In all situations marked "NO", the supplemented employee may ride with someone going to the event

*This column refers to the Sole use of the FHSAA to the supplemented employee, it does not

mean the supplemented employee cannot ride along with others in the car

Employee Initials: ______________


FHSAA – Flex Time

Benefit for Administrative Employees

Standardized Flex Time can be earned while on approved Temporary Duty Elsewhere (TDE) for business related

activity or for attending Sunday BOD meetings and hearings. A sample list (see next page) is published each year, but the

list can be adjusted as needed by the Executive Director. The amount of Flex Time should reflect level of work

assignment and total time involved. The request for “Standardized Flex Time” must be documented on the TDE form in

ADVANCE and approved by the employee’s supervisor. Standardized Flex Time must be used within 14 calendar days

of earning it (preferably within 7 calendar days).

Occasional Flex Time is altering the normal 40-hour work week over a 7-day period. It is occasional and not habitual.

For example, an employee may work through two days of lunch in order to be released early another day to attend their

child’s school meeting or go to a doctor appointment. It may also be earned while on TDE assignments. The difference

from Standardized Flex is the assignment is not a routine part of your job and is not on the “List”.

This type of Flex Time can be arranged for 1 hour to a maximum of 1 day increments only. For example, if you

work 12 hours on one day, you may be permitted Flex Time the next day to come in at noon. It must be

documented on the department time log and take place within the same payroll period, or the week following if

the Flex Time earned is in the last few days of the payroll period.

Some overtime and travel on the job is expected from administrative employees in relation to the nature of their

job. Granting Occasional Flex Time on a TDE should always be weighed against the “Standardized Flex Time”

list for equity. In other words, if working a full weekend of a State Final grants 1 day of Flex Time, do not grant

2 hours of Flex for 2 hours of travel beyond the workday to another assignment.

Flex Time must have mutual understanding between employee and supervisor in advance. Approval may be

documented by email, rather than leave form if it does not involve TDE.

Flex Time should not be used as a routine or habitually by any employee. Repetitive overtime occurrences should

be considered for “Standardized Flex”, if it is not on the list, then it may be considered part of the normal job

requirement. Flex Time should not be used routinely to work at the office during off-hours – in this case, the

employee should discuss and ask for approval of an alternate work schedule (i.e. 7am-4pm).

Examples of common activity that will NOT be considered for Flex Time:

• Pushing Brackets

• Attending Committee Meetings (SMAC, etc.)

• Having to work late to complete an assignment

• Normal assignments that come with your job and occur multiple times a year, unless approved by supervisor

Examples of common activity that MAY be considered Flex Time (if supervisor agrees and documents by email):

Employee wants to work an hour longer Monday and Tuesday in exchange for attending a morning activity on

Wednesday at their son’s school. Employee wants to take a college class related to their field of work for the FHSAA and

it is only offered on Tuesday and Thursday afternoon at 3PM. Employee alters work schedule to make up the four hours

lost on Monday, Wednesday and Friday.


Attending BOD Meeting on Sundays:

Staff attending the Sunday BOD meeting (or other Board Member activities) will receive Flex Time. The number of

hours earned will be documented in an email from the Executive Director.

Temporary Duty Elsewhere – Standardized Flex:

• Official’s Leadership Conference – 1 Summer Schedule Flex day (10 hrs)

• NFHS Summer Conference – 1 Summer Schedule Flex day (10 hrs)

• NFHS Section 3, Committees, Legal or Executive Director meetings – 1 Flex day (8 hrs) for weekend travel

• Compliance Seminar (TBD – may grant 1 Flex day depending on distance traveled)

• Working State Finals events may earn Flex Time, with the supervisor’s approval. Flex Time should reflect the

individual’s level of work assignment and total time involved in the Finals event. This is NOT limited solely to

the Sport Administrator or Communications Administrator assigned to work the Event. Please see below for

approved events and allotted Flex Time:

o Fall Sports:

▪ Golf = 2 Flex days (16 hrs)

▪ Bowling = 1 Flex day (8 hrs)

▪ Girls Volleyball = 1.5 Flex days (12 hrs)

▪ Football = 2 Flex days (16 hrs)

▪ Swim/Dive – each weekend worked = 1 Flex day (8 hrs), total of 2 for both weeks

▪ Cross Country – one weekend worked = 1 Flex day (8 hrs)

o Winter Sports:

▪ B&G Soccer – one weekend worked = 1 Flex day (8 hrs) per sport

▪ Girls Weightlifting – one weekend worked = 1 Flex day (8 hrs)

▪ Cheer – 1 Flex day (8 hrs) for each weekend day at Regional, 1 Flex day (8 hrs) for Finals

▪ B&G Basketball - consecutive long days + weekend = 3 Flex days (24 hrs) per sport

▪ Wrestling (Dual and Individual) = 1 Flex day (8 hrs) per event

o Spring Sports:

▪ Boys Weightlifting, Flag FB, Lacrosse, Tennis, Boys Volleyball, Water Polo:

• Weekend OR long hours = 1 Flex day (8 hrs) per event

▪ Track & Field – consecutive long days + weekend = 1.5 Flex days (12 hrs)

▪ Softball – consecutive long days + weekend = 2 Summer Schedule Flex days (20 hrs)

▪ Baseball – each week = 2 Summer Schedule Flex days (20 hrs), total of 4 days for both weeks

How to Document Flex Time:

Days earned: Absence Request Authorization Form for TDE must state whether Flex Time will be earned and how many

hours are approved. Occasional Flex Time may be documented in advance by email from supervisor. All events and

activities that earn Flex Time must be used within 14 calendar days of earning it (preferably used within 7 calendar days).

Days used: All Flex Time should be documented on the department time log for the payroll period. If Flex Time was

earned and approved on an Absence Request Authorization Form for TDE, whether from an event on the list above or not,

a separate Absence Request Authorization Form for Flex Time must be submitted to document the date of use of the

earned Flex Time. Use of Occasional Flex Time must also be submitted on a separate Absence Request Authorization

Form for Flex Time.

NOTE: Flex Time can’t be given in advance! Work the hours first, then receive the Flex Time release.


FHSAA - Hiring Students, Part-Time and Casual Labor January 2016

In general, all work performed by individuals for the FHSAA is considered “employment” unless the person is an

independent contractor (such as an investigator). Independent contractors must meet the Federal definition and requires a

W-9 form to be submitted to the FHSAA along with a written contract or purchase order for services. This does not apply

to corporations that provide services to FHSAA.

Outside of independent contractors, any individual that is paid for services is subject to Minimum Wage, Overtime, FICA,

Unemployment Compensation, Worker’s Compensation, UNLESS specifically exempted in law PLUS associated

employee benefits (health insurance, leave time, etc.) per FHSAA policy.

Temporary Employee/Casual Worker (Other Personnel Service):

• Onetime, specific employment with beginning and end with no anticipation of extended hire;

• Must not be replacing a terminated employee or filling a new allocated job that would otherwise be considered

part-time or full-time permanent job (lasting more than 3 months);

• May fill the duties of an existing job for a specified amount of time as a “substitute” for employee on leave (e.g.,

fills in for an employee on family leave);

• Must not last more than 90 calendar days (or 3 months);

• If workdays cross over Federal quarter (Jan-Mar, April-June, July-Sept, Oct-Dec), worker is considered a Part-

time or Regular “employee” with all rights and benefits applied;

• Subject to: Minimum Wage, OT, FICA, Worker Comp;

• Exempt from: Unemployment, Employee benefits – unless working over 2 quarters;

• Caution! If extended to 2 quarters – all time worked must have benefits applied retroactively as though the entire

assignment was treated as temporary employee from first day of work.

Part-Time Employee:

• Less than 20 hours per week (Federal definition) – less than 35 hours per week FHSAA policy;

• Works on a regular basis;

• Employed longer than 90 calendar days;

• Subject to: Minimum Wage, OT, FICA, Worker Comp, Unemployment, and Employee benefits including

retirement, PTO, paid holidays (not eligible for life or health insurance – HOWEVER new Federal laws dealing

with health benefits may impact and require coverage).

Intern:

• Coordinated through accredited college or university – student earns college credit;

• Must not last more than college term in which they earn credit – if go beyond, or an internship AFTER

graduation, they are considered a part time or temporary employee;

• Subject to: FICA (if paid a stipend), Worker Comp;

• Exempt from: Minimum Wage, Unemployment, Employee benefits.

(continue to next page)


Practicum Student:

• Program of study requires mandated hours of on the job shadowing;

• Must not be full time – must be sporadic hours to be worked around school;

• Must not last more than one semester – generally varies between 10 hours to 60 hours total for entire semester

(three to 4-month period);

• Is considered an “observer”; may provide minimal assistance to employer - employer is considered training the

student more so than the student is to provide a service; nature of work must be highly supervised;

• Subject to: Worker Comp;

• Exempt from: Any type of pay, Minimum Wage, FICA, Unemployment, Employee benefits.

Student Worker:

• Must be full time student between age of 16 – 20;

• Maximum of 20 hours per week;

• Must not be taking the place of an existing job or employee;

• Subject to: 85% of Minimum Wage, FICA, Worker Comp;

• Exempt from: Unemployment, Employee benefits.

Costs:

• Florida Minimum wage 2018 = $8.25 per hour;

• Student Worker Minimum wage 2018 = $4.25 (for maximum of 90 days @ 4 hours/day), then revert to $8.25/hr;

• FICA = 7.65% of wage;

• FHSAA Retirement = 15% of wage;

• Unemployment = actual dollar cost of the claim – FHSAA is not insured, maximum $7,500 for one year;

• PTO value = 8% of salary (if not used, can be paid at termination, so it is a hard cost);

• Paid Holidays = full pay for “typical” hours worked;

• Wage & Hour Overtime = non-exempt positions are subject to time and a half for excess work in a 7-day week.


FHSAA Credit Card Policies and Procedures

The purpose of this document is to communicate the eligibility and usage requirements for the FHSAA business credit

card.

Policies

1. FHSAA will issue a business credit card to eligible employees for job-related expenses. Being a FHSAA

cardholder is a special privilege.

2. Employees shall use their business credit cards to charge business-related expenses. Expenses must be for

approved budget items only.

3. Personal purchases of any type are prohibited on the FHSAA credit card.

4. Purchase of alcoholic beverages on the FHSAA credit card is prohibited, unless approved by the Executive

Director for special events.

5. Employees may NOT take cash advances on the FHSAA credit card.

6. Cardholders are required to sign the Cardholder Agreement indicating they accept these terms. Individuals who

do not adhere to these policies and procedures risk revocation of their credit card privileges and/or disciplinary

action.

Procedures

1. The Executive Director is responsible for authorizing the use of business credit cards and assigning the credit

limit.

2. Upon receiving a business credit card, the employee should call (from the FHSAA office) the 800 number on the

front of the card to activate it and sign the back of the card.

3. Before any purchase is made, the employee should verify that the funds are available in his or her budget to cover

the expense.

4. The employee must obtain a receipt for every purchase. In the case of meals, each receipt should be itemized, and

names of all persons involved in the expense should be noted.

5. The employee is required to submit all receipts to the Finance Department within 24 hours of card use or

immediately upon return from business travel. Receipts must be attached to an FHSAA Business Credit Card

Summary form and should include details of the business purpose and reason for the expense, as well as the

budget account codes (if known).

6. Should a purchase be partially personal (the total cost of a business flight for you and your spouse), the employee

must reimburse the FHSAA the amount of the personal expense within 24 hours or immediately upon return from

business travel.

7. Any items that do not have a receipt or cannot be substantiated as a legitimate business expense will be the

personal responsibility of the cardholder.

8. Upon receipt of the monthly credit card statement, the Finance Department will match the receipts to the

individual charges and assign the appropriate accounting code.

9. The Finance Department will verify accuracy of business expenses and determine the validity of receipts that are

submitted. The Finance Department will have oversight of this policy and ensure the cardholder is following

procedures. An employee not adhering to this policy will be reported to the Executive Director.

10. The monthly statement, along with each employee’s FHSAA Business Credit Card Summary forms, will be

submitted to the Executive Director for approval.

11. The employee must notify the Finance Department immediately if a card is lost or stolen.

12. The business credit card is the property of FHSAA. An employee leaving the employment of FHSAA must

surrender the credit card to the Finance Department who will then notify the issuing authority to cancel the

employee’s account.


CARDHOLDER AGREEMENT

I, ______________________, hereby acknowledge receipt of the FHSAA Business Credit Card and understand this

policy will remain in effect until further notice.

I understand that improper use of this card may result in disciplinary action, as well as personal liability for any improper

purchases. As a cardholder, I agree to comply with the terms and conditions of this agreement and the Credit Card

Policies and Procedures for FHSAA. I acknowledge receipt of the Credit Card Policies and Procedures and confirm that I

understand the terms and conditions.

As a holder of this credit card, I agree to accept the responsibility and accountability for the protection and proper use of

the card. I will return the card to the Finance Department upon demand during the period of my employment. I

understand that the card is not to be used for personal purchases and that I must provide a receipt for every purchase. If

the card is used for personal purchases or for purchases for any other entity or if I fail to provide a receipt substantiating a

legitimate business expense by the end of the current month, FHSAA will be entitled to reimbursement from me of such

purchases. My reimbursement to FHSAA can be made by personal check or through payroll deduction. FHSAA shall be

entitled to pursue legal action, if required, to recover the cost of such purchases, together with costs of collection and

reasonable attorney fees.

Signature _______________________________ Date _________________

(Cardholder)

Signature _______________________________ Date _________________

(Executive Director)

Finance Department use only: Date _______________ Amount approved:_________________


FHSAA – Technology General Use Policies FHSAA Acceptable Use Policy

Overview

The FHSAA’s intention for publishing an Acceptable Use Policy is not to impose restrictions that are contrary to the

FHSAA’s established culture of openness, trust and integrity.

Internet/Intranet/Extranet-related systems, including but not limited to computer equipment, software, operating systems,

storage media, network accounts providing electronic mail, WWW browsing, and FTP, are the property of the FHSAA.

These systems are to be used for business purposes in serving the interests of the company, and of our clients and

customers in the course of normal operations. Please review FHSAA Handbook for further details.

Effective security is a team effort involving the participation and support of every FHSAA employee and affiliate who

deals with information and/or information systems. It is the responsibility of every computer user to know these

guidelines, and to conduct their activities accordingly.

Purpose

The purpose of this policy is to outline the acceptable use of computer equipment at the FHSAA. These rules are in place

to protect the employee and the FHSAA. Inappropriate use exposes the FHSAA to risks including virus attacks,

compromise of network systems and services, and legal issues.

Scope

This policy applies to employees, contractors, consultants, temporaries, and other workers at the FHSAA, including all

personnel affiliated with third parties. This policy applies to all equipment that is owned or leased by the FHSAA.

General Use and Ownership Policy

1. While the FHSAA's network administration desires to provide a reasonable level of privacy, users should be

aware that the data they create or place on all corporate systems remains the property of the FHSAA. Because of

the need to protect the FHSAA's network, management cannot guarantee the confidentiality of information stored

on any network device belonging to the FHSAA.

2. Employees are responsible for exercising good judgment regarding the reasonableness of personal use. Personal

use of FHSAA Internet/Intranet/Extranet systems should be kept to a minimum. Employees should be guided by

departmental policies on personal use, and if there is any uncertainty, employees should consult their supervisor

or manager.

3. It is recommended that any information that users consider sensitive or vulnerable be encrypted. For information

on encrypting certain files, see the FHSAA IT Department

4. For security and network maintenance purposes, authorized individuals within the FHSAA may monitor

equipment, systems and network traffic at any time.

5. The FHSAA reserves the right to audit networks and systems on a periodic basis to ensure compliance with this

policy.

6. NON-FHSAA DEVICES: Employee’s, Contractors and Board members and guests’ personnel computers and

electronic devices such as laptops, and tablets shall be restricted to the FHSAA public wireless network. Access

to the FHSAA network will be limited to needed services such as email. If direct connection to the wired FHSAA

LAN is required permission will be required by the FHSAA System Administrator. In addition, the FHSAA

system administrator will monitor the host(s) of connected to the FHSAA wired LAN.

Security and Proprietary Information Policy

1. Keep passwords secure and do not share accounts. Authorized users are responsible for the security of their

passwords and accounts. All passwords should be changed regularly and not be shared.

2. All PCs, laptops, mobile devices (iPad or tablet) and workstations should be secured with a password-protected

screensaver with the automatic activation feature set at 60 minutes or less, or by logging-off when the host will be

unattended.


3. Because information contained on portable computers is especially vulnerable, special care should be exercised.

4. Postings by employees from a FHSAA email address to newsgroups or forums should contain a disclaimer stating

that the opinions expressed are strictly their own and not necessarily those of the FHSAA, unless posting is in the

course of business duties.

5. All hosts used by the employee that are connected to the FHSAA Internet/Intranet/Extranet, whether owned by

the employee or the FHSAA, shall be continually executing approved virus-scanning software with a current virus

database unless overridden by departmental or group policy.

6. Employees must use extreme caution when opening e-mail attachments received from unknown senders, which

may contain viruses, e-mail bombs, or Trojan horse code.

7. The FHSAA security policy shall be reviewed and modified by the FHSAA IT Department at least once per year,

or as otherwise needed.

Unacceptable Use Policy

The following activities are, in general, prohibited. Employees may be exempted from these restrictions during the course

of their legitimate job responsibilities (e.g., systems administration staff may have a need to disable the network access of

a host if that host is disrupting production services).

Under no circumstances is an employee of the FHSAA authorized to engage in any activity that is illegal under local,

state, federal or international law while utilizing the FHSAA-owned resources.

The lists below are by no means exhaustive, but an attempt to provide a framework for activities which fall into the

category of unacceptable use.

System and Network Activities Policy

The following activities are strictly prohibited, with no exceptions:

1. Violations of the rights of any person or company protected by copyright, trade secret, patent or other intellectual

property, or similar laws or regulations, including, but not limited to, the installation or distribution of "pirated" or

other software products that are not appropriately licensed for use by the FHSAA.

2. Unauthorized copying of copyrighted material including, but not limited to, digitization and distribution of

photographs from magazines, books or other copyrighted sources, copyrighted music, and the installation of any

copyrighted software for which the FHSAA or the end user does not have an active license is strictly prohibited.

3. Exporting software, technical information, encryption software or technology, in violation of international or

regional export control laws, is illegal. The appropriate management should be consulted prior to export of any

material that is in question.

4. Introduction of malicious programs into the network or server (e.g. viruses, worms, Trojan horses, e-mail bombs).

5. Revealing your account password to others or allowing use of your account by others. This includes family and

other household members when work is being done at home.

6. Using a the FHSAA computing asset to actively engage in procuring or transmitting material that is in violation of

sexual harassment or hostile workplace laws in the user's local jurisdiction.

7. Making fraudulent offers of products, items, or services originating from any the FHSAA account or network.

8. Making statements about warranty, expressly or implied, unless it is a part of normal job duties.

9. Effecting security breaches or disruptions of network communication. Security breaches include, but are not

limited to, accessing data of which the employee is not an intended recipient or logging into a server or account

that the employee is not expressly authorized to access, unless these duties are within the scope of regular duties.

For purposes of this section, "disruption" includes, but is not limited to, network sniffing, pinged floods, packet

spoofing, denial of service, and forged routing information for malicious purposes.

10. Port scanning or security scanning is expressly prohibited unless prior permission from the FHSAA IT

Department is given.

11. Executing any form of network monitoring which will intercept data not intended for the employee's host, unless

this activity is a part of the employee's normal job/duty.


12. Circumventing user authentication or security of any host, network or account unless this activity is a part of the

employee's normal job/duty.

13. Interfering with or denying service to any user other than the employee's host (for example, denial of service

attack).

14. Using any program/script/command, or sending messages of any kind, with the intent to interfere with, or disable,

a user's terminal session, via any means, locally or via the Internet/Intranet/Extranet.

15. Providing information about, or lists of, the FHSAA employees to parties outside the FHSAA, unless this activity

is a part of the employee's normal job/duty.

Email and Communications Activities Policy

The following activities are strictly prohibited, with no exceptions:

1. Sending unsolicited email messages, including the sending of "junk mail" or other advertising material to

individuals who did not specifically request such material (email spam).

2. Any form of harassment via email, telephone or paging, whether through language, frequency, or size of

messages.

3. Unauthorized use, or forging, of email header information.

4. Solicitation of email for any other email address, other than that of the poster's account, with the intent to harass

or to collect replies.

5. Creating or forwarding "chain letters", "Ponzi" or other "pyramid" schemes of any type.

6. Use of unsolicited email originating from within the FHSAA's networks of other Internet/Intranet/Extranet service

providers on behalf of, or to advertise, any service hosted by the FHSAA or connected via the FHSAA's network.

7. Posting the same or similar non-business-related messages to large numbers of Usenet newsgroups (newsgroup

spam).

Blogging & Social Network Programs Policy

1. Blogging by employees, whether using the FHSAA’s property and systems or personal computer systems, is also

subject to the terms and restrictions set forth in this Policy. Limited and occasional use of the FHSAA’s systems

to engage in blogging is acceptable, provided that it is done in a professional and responsible manner, does not

otherwise violate the FHSAA’s policy, is not detrimental to the FHSAA’s best interests, and does not interfere

with an employee's regular work duties. Blogging from the FHSAA’s systems is also subject to monitoring. This

also pertains to social networking programs such as Facebook, MySpace, Twitter, and LinkedIn.

2. Employees are prohibited from revealing any FHSAA confidential or proprietary information, trade secrets or any

other material when engaged in blogging or social networking unless expressly granted permission by the FHSAA

Executive Director or his/her designee.

3. Employees shall not engage in any blogging or social network posting that may harm or tarnish the image,

reputation and/or goodwill of the FHSAA and/or any of its employees. Employees are also prohibited from

making any discriminatory, disparaging, defamatory or harassing comments when blogging or otherwise

engaging in any conduct prohibited by the FHSAA’s Non-Discrimination and Anti-Harassment policy.

4. Employees may also not attribute personal statements, opinions or beliefs to the FHSAA when engaged in

blogging unless expressly granted permission by the FHSAA Executive Director or his/her designee. If an

employee is expressing his or her beliefs and/or opinions in blogs, the employee may not, expressly or implicitly,

represent themselves as an employee or representative of the FHSAA. Employees assume any and all risk

associated with blogging.

5. Apart from following all laws pertaining to the handling and disclosure of copyrighted or export-controlled

materials, the FHSAA’s trademarks, logos and any other the FHSAA intellectual property may also not be used in

connection with any blogging activity.


Internet Usage General Principles Policy

Your first obligation as a user is to protect FHSAA information assets. The assets that comprise the FHSAA network are

business assets and should not be considered personal assets. Here are the general principles for Internet use:

1. Material that would be considered inappropriate, offensive or disrespectful to others will not be accessed or stored

FHSAA Internet/Intranet/Extranet or on FHSAA assets.

2. The FHSAA IT department maintains website blocking firewall that automatically prevents access to most adult

and explicit material websites. However, this is not perfect. Do not assume that a website is permissible just

because your computer can access it through the FHSAA firewall.

3. Any software or files (including audio files) downloaded or installed on FHSAA assets must comply with

applicable licensing agreements and copyrights.

4. Use only network services you have authorization to access.

5. Do not send classified material via the Internet (including passwords).

6. Do not download or visit any websites that you know may include spyware, malware, or viruses.

7. Do not use file sharing programs including, but not limited to, Limewire, BitTorrent, WinMX on the FHSAA

Internet/Intranet/Extranet or on FHSAA assets, unless it is a part of normal job duties.

8. Additionally, the Internet should not be used:

a. To represent yourself as someone else

b. To provide information about employees to persons or businesses not authorized to possess that

information

c. When it interferes with your job or the jobs of other employees

d. When it interferes with the operation of the Internet for other users

9. Consult with your manager or IT department if in doubt about any use of the Internet.

Incident Response Procedures for Compromised IT Resources

1. The person who discovers the incident will immediately contact the FHSAA IT department.

2. The compromised IT resource will immediately be taken off of the FHSAA Internet/Intranet/Extranet if possible.

3. The FHSAA IT Department will collect any and all potential evidence including logfiles, data, etc.

4. The FHSAA IT Department Lead will contact the Executive Director at his/her discretion. Most incidents (such as

virus/spyware) may not require the Executive Director to be notified. Some incidents, including targeted

hacking/cracking will require that the Executive Director be notified.

5. All compromised IT resources will be patched/fixed to remove any potential infected software.

Enforcement Policy

Any employee found to have violated any IT policies may be subject to disciplinary action, up to and including

termination of employment.

Definitions

Term Definition

Blogging Writing a blog or publishing information to social networking sites. A blog (short for weblog) is a personal

online journal that is frequently updated and intended for general public consumption.

Spam Unauthorized and/or unsolicited electronic mass mailings.



And

Florida High School Athletic Association’s Land Corporation, Inc.

STATEMENT OF INVESTMENT POLICY

GOALS AND GUIDELINES

Effective: March 1, 2009

The purpose of this document is to communicate, in writing, the investment objectives and guidelines established by The

Executive Director of the FHSAA for the Associations investment portfolios. It is intended to provide the investment

managers and FHSAA management a clear and accurate understanding of all investment objectives, investment guidelines

and the criteria by which investment performance will be evaluated.

These guidelines shall apply only to those marketable securities managed by outside investment managers. The

Associations may hold other assets that do not conform to the guidelines outlined in this policy.

GENERAL OBJECTIVES

The investment objectives of The Associations are to achieve a reasonable real rate of return (after inflation) over the long

term while maintaining the liquidity that may be necessary to fund certain contractual obligations and for the operation of

the Association.

To achieve this objective, The Associations seek to create a conservative, well-diversified and balanced portfolio of high-

quality equity, fixed income and money market securities. One or more outside investment managers shall be retained to

assure that all investments are managed in both a prudent and professional manner and in compliance with the stated

investment guidelines.

INVESTMENT MANAGER RESPONSIBILITIES

Within the guidelines and restrictions set forth herein, it is the intention of the Executive Director to give each investment

manager full investment discretion with respect to assets under its management.

Each investment manager shall discharge its responsibilities in accordance with generally accepted fiduciary standards.

Each investment manager is expected to provide any reasonable information requested by the Executive Director or his

designee. At a minimum, each manager shall provide a quarterly report detailing their investment activity, the portfolio’s

current value and any changes in investment philosophy or strategy. Each investment manager is expected to meet with

the Executive Director or his designee quarterly to review investment performance and philosophy.

INVESTMENT GOALS

The Executive Director recognizes the necessity of a longer-term horizon when formulating investment policies and

strategies. However, shorter-term investment goals have been established and are intended to provide quantifiable

benchmarks to measure and evaluate manager and overall fund performance.


Most investment styles require a full market cycle to allow an investment manager to demonstrate his abilities. A full

market cycle is generally defined as a three to five-year time period. As a result, performance results will be measured

over a three to five-year period. Performance over shorter periods will be monitored to identify the trend of results.

The specific investment goals of The Associations’ total portfolio are as follows:

1. Preservation of capital with emphasis on minimizing volatility rather than maximizing total return.

2. To earn an average annual rate of return over the long term which exceeds the rate of inflation (CPI) by 3%.

3. Establish an investment ladder on fixed income over five years.

4. In addition, it is expected that the rate of return earned by The Associations will rank above average when

compared to a representative universe of other, similarly managed portfolios.

INVESTMENT GUIDELINES

The Executive Director has established the following target asset allocation for the Association’s portfolios:

Type Target Benchmark Equity Securities 20% Russell 3000

Fixed Income Securities 60% ML G/C

Cash and Equivalent Securities 20% 30-Day T-Bill

To implement this strategy, the Executive Director shall hire one or more professional investment managers. The

investment managers may be hired to manage individual portfolios and/or by investing Associations’ assets in

commingled or mutual funds. However, commingled and mutual fund investments will be dictated by the investment

policies and guidelines of those funds, no additional constraints may be levied on funds of this type. As a result, any

investment in commingled or mutual funds will be made only after a review of the policies and/or prospectuses of those

funds and the determination is made that these policies are appropriate and are consistent with the investment philosophy

of the Associations.

Any individually managed portfolios shall be invested only in fully negotiable fixed income, equity and money market

securities, provided they meet the following criteria:

Equity Securities:

1. Investments in all equity securities shall be limited to those actively traded on a major stock exchange or

NASDAQ.

2. No more than 5% (at cost) of an investment manager’s equity portfolio may be invested in the shares of a single

corporate issuer.

3. Investments in the shares of companies that have been publicly traded for less than one year are limited to no

more than 5% of the market value of the total equity portfolio.

4. Investments in equity securities issued by companies domiciled outside the U.S. are limited to no more than 25%

of the total equity portfolio.

Fixed Income Securities:

1. Investments in all corporate fixed income securities shall be limited to those securities rated “A” or higher by

Moody’s or Standard & Poor’s rating services. Fixed income securities held which are downgraded below the

minimum rating by both entities shall be sold at the earliest beneficial opportunity.

2. No more than 10% (at cost) of the total fixed income portfolio shall be invested in the securities of any single

corporate issuer.


3. Investments in Collateralized Mortgage Obligations (CMOs) shall be limited to 20% of the market value of the

total fixed income portfolio and shall be restricted to those issues:

a. Backed by securities issued by the Government National Mortgage Association (GNMA), the Federal

Home Loan Mortgage Corporation (FHLMC), or the Federal National Mortgage Association (FHMA).

4. The total of investments in securities issued by foreign governments or corporations shall not exceed 25% of the

total fixed income portfolio.

5. There is no limit imposed on investments in fixed income securities issued directly by the United States

Government or any agency or instrumentality thereof.

Cash Equivalent Securities:

Investments in cash equivalent securities shall be limited to the following:

1. The money market or STIFF fund provided by the fund custodian.

2. Direct obligations of the United States Government with a maturity of one year or less.

3. Commercial Paper with a maturity of 270 days or less that is rated A-1 or higher by Standard & Poor’s or P-1 or

higher by Moody’s.

4. Bankers Acceptances issued by the largest 50 banks in the United States (in terms of total assets).

PROHIBITED INVESTMENTS

Investments in interest only or principal only CMOs, interest rate swaps, precious metals, limited partnerships of any kind,

real estate, venture capital, futures contracts or options contracts in individually managed portfolios are prohibited.

Trading on margin and short selling are also prohibited.

PERFORMANCE EVALUATION

The Executive Director or his designee intends to review investment performance and compliance with stated investment

policies on a quarterly basis.

REVIEW OF POLICY

It is the intention of the Executive Direct to review this Statement of Investment Policy periodically and to amend it to

reflect any changes in philosophy or objectives. However, if at any time the investment managers believe that the specific

objectives defined herein cannot be met or that these guidelines unnecessarily constrict performance, the Executive

Director shall be so notified in writing.

Approved this 1st day of March 2009.

_____March 1, 2009______

Executive Director Date


Florida High School Athletic Association’s Land Corporation, Inc.


Appendix to FHSAA Business Forms

Forms Page

• Employee Absence Report_Time Log 31

• Employee Absence_TDE Request 32

• Employee Commission Payout 33

• Employee Credit Card Missing Receipt Form 34

• Employee Credit Card Receipt Summary 35

• Employee Expense Reimbursement Form 36

• Employee Overtime Authorization 37

• Employee Payroll 401k Deduction Authorization 38

• Employee Payroll Deduction Authorization 39

• Employee Payroll Direct Deposit Authorization 40

• Employee Payroll Electronic Pay Stub Authorization 41

• Employee Travel Expense Voucher 42

• Employee Tuition Reimbursement Request 43

• Asset Disposal Form 44

• Purchase Order 45

• Budget Amendment 46

• School Refund Request 47

• Officials Refund Request 48

• Officials Game Fee Payout Request 49

• Committee Travel Voucher 50 - 51

Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon

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Supervisor Checklist:

□ Approved leave forms are attached

□ Staff has initialed to verify their abasence(s) on this report

□ Notes are provided for Release, Flex, and other time

Signature Date

The undersigned Department Supervisor has reviewed this absence report and

attached forms. To the best of his/her knowledge, this report is accurate:

** Absence reports must be submitted to the Finance Department by 9 A.M. following the last day of the pay period **

N

O

T

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S

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04

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05

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06

Sep

13

Sep

14

Sep

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16 Total Used

Sep

07

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08

Sep

09

Sep

10

Sep

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Sep

12

Bi-Weekly

Absence Report

Tuesday, September 03, 2019 through Monday, September 16, 2019Pay Period: 6

Exec D & Finance Depts Sep

03

bwaters

Typewritten Text


Name

Request

↓ ↓ ↓ ↓

Breakfast Lunch Supper

Registration Hotel Airfare

Earned

Function:

GL Code:

Program:

=TA Number: TA# no longer required

Amend Previous

Request(Type details in

the Notes area)

0

NotesAppt

Sick

Funeral

Kids

Personal

Vacation

Flex Hours

(how/when

earned)

Authorization Area

Leave

Begins

TDE

Begins

Leave

Ends

TDE

Ends

Date Time

Time

Hours for

Range 1

Date Time

Hours for

Range 2

TDE Requests to Complete Area Below

Request for

Rental or

FHSAA Auto

Return Date Return Time

TDE: Transportation Mode

TimeDate

TimeDate

Leave Requests to Complete Area Below

Date of Request

ABSENCE REQUEST

AUTHORIZATION FORM

R

a

n

g

e

1

Leave

Begins

Date Time

Date

R

a

n

g

e

2

TDE: Meeting/Event Description

TDE: Location (City and State)

R

a

n

g

e

3

Leave

Begins

Leave

Ends

Leave

Ends

Time

Expense(s) to be reimbursed by other organization:

Hours for

Range 3

Date Time

TDE: Transportation Notes

Meal(s)

Provided:

Expense(s)

to FHSAA:

Date

Finance

Office Use

This request should be emailed to your supervisor as an

attachment. Once approved, you will receive an email from your

supervisor with the signed document attached. Deptmnt:

Fund:

Pick up Date Pick up Time

Total Hours

Flex Hours Dates/Hours to be Used

Time Log Code:

09/17/19

Supervisor's Approval Date

Employee's Signature

bwaters

Typewritten Text


FLORIDA HIGH SCHOOL ATHLETIC ASSOCIATION

COMMISSION PAYOUT AUTHORIZATION

FHSAA Business Affairs Procedures and Guidelines

3.2.2 Commissions: Employee may be eligible to receive commission for securing corporate sponsorships

or donations with the written approval of the Executive Director. Commissions can not exceed 10% of the

annual amount of the sponsorship and are earned only in the first year of the sponsorship. Commissions

are paid after sponsorship funds are received.

In consideration of securing a corporate sponsorship, ____________________________ requests the

FHSAA Executive Director to approve the taxable benefit of a _______% commission payout. By policy,

this commission is based on the annual sponsorship amount in the first year of the agreement. See below:

Sponsor: _____________________________________ For: _________________________________

Sponsorship Total: $____________________ Sponsorship Term: _____________________________

Annual Sponsorship: $_________________ X _____% Commission = $_________________(before taxes)

Additional Details: _____________________________________________________________________

Employee agrees the information above is accurate and understands the commission payout terms:

_______________________________________ ___________

(Employee Signature) (Date)

FHSAA Staff has verified the sponsorship and agrees to the employee’s request:

_______________________________________ ___________ (FHSAA Staff Signature) (Date)

Finance Director certifies receipt of sponsorship dollars on ___________________(date):

_______________________________________ ___________ (Finance Director Signature) (Date)

Executive Director has considered this request and authorizes the commission payout as stated above:

_______________________________________ ___________ (Executive Director Signature) (Date)

bwaters

Typewritten Text


Fund GL Code Prog Amount

01

Notes


01

Notes


01

Notes

Dept Func Purpose & Description of Items

Please attach all receipts

MISSING REGIONS CREDIT CARD CHARGE RECORD

Card Holder

Name

Receipt Date

Vendor:

Event:


Receipt Date

Vendor:

Event:


Receipt Date

Vendor:

Event:

Card Holder Signature AUTHORIZED BY Signature

Executive Director or Associate Executive Directors ONLY

____________________________________________________________ ______________________________________________________

bwaters

Typewritten Text


Receipt Date: Vendor:

Event/Item Description/Purpose:

Fund Dept Func GL Code Prog

Amount:




Amount:




Amount:




Amount:

Employee Signature:

BUSINESS CREDIT CARD

RECEIPT SUMMARY FOR:Employee Name

Attach all

Receipts

bwaters

Typewritten Text



Notes


Notes


Notes

Employee Signature AUTHORIZED BY Signature

Executive Director or Associate Executive Directors ONLY

____________________________________________________________ ______________________________________________________

Vendor:

Event:


Receipt Date

Vendor:

Event:


Receipt Date

Vendor:

Event:


Please attach all receipts

EMPLOYEE EXPENSE REIMBURSEMENT FORM

Employee

Name

Receipt Date

bwaters

Typewritten Text


OVERTIME AUTHORIZATION FORM

(MUST BE APPROVED IN ADVANCE OF WORKING)

Employee Name______________________ Date______________ Total Hours Requested______ Date Hours Requested__________ Purpose for Overtime:

______________________________ __________ Signed By (Employee Signature) Date ______________________________ __________ Approved By (Supervisor Signature) Date **Please forward a copy to payroll department

bwaters

Typewritten Text


401k Salary Deferral Election

The salary deferral option of the F.H.S.A.A. 401k Retirement Plan has been explained to me, and pursuant to that

explanation I hereby make the following salary deferral election:

Election to Defer

For each payroll period, I elect to contribute to the Plan a dollar amount of my compensation as indicated below, and I hereby authorize F.H.S.A.A. to deduct that amount from my compensation each pay period.

For ages 21-49, the maximum dollar amount you can defer for the 20_____ calendar year is $____________.

You may qualify for an additional “Catch-Up 401(k) Contribution” if you are age 50 and up which would allow

you to contribute an additional $____________ equaling a total of $______________.

You can defer up to 100% of your compensation, not to exceed the dollar amount listed above for the

applicable calendar year. This deduction should begin on the first pay period after this election form is signed.

$_____________ I.R.A. contribution (pre-tax) $_____________ ROTH I.R.A. contribution (after-tax)

Employee Signature:______________________________________________________ Date:_________________

Printed Name:_______________________________________________________________________

Election not to defer

I do not wish to contribute to the F.H.S.A.A. 401k Retirement Plan at this time. However, I understand (1) that I

can elect to contribute to the Plan in the future; and (2) that any such future election can only be made on the

next election date.

Employee Signature:_______________________________________ Date:_________________

Printed Name:_______________________________________________________________________

bwaters

Typewritten Text


DEDUCTION AUTHORIZATION FORM Florida High School Athletic Association

I, _______________________, authorize FHSAA to deduct the

specified amount listed below from my paycheck based on the

frequency indicated: □ Bi-weekly □ Monthly □ Yearly

The amount of $______________is for the following purpose:

______________________________________________________

______________________________________________________

__________________________________ _________

Signature of Employee Date

bwaters

Typewritten Text


Direct Deposit Authorization Agreement

______________________________________________________

I hereby authorize Florida High School Athletic Association, to initiate credit entries and

to initiate, if necessary, debit entries and adjustments for any credit entries in error to my,

Checking and/or Saving account(s) indicated below and the financial institution named

below, to debit and/or credit the same to such account(s).

BANK 1: _______________________________________ AMOUNT $____________

ROUTING NO: _____________________ ACCOUNT NO:_____________________

BANK 2: _______________________________________ AMOUNT $____________


BANK 3: _______________________________________ AMOUNT $____________


This authority is to remain in full force and effective until Florida High School Athletic

Association has received written notification from me of its termination and in such

manner as to afford FHSAA and the financial institution(s) named above a reasonable

opportunity to act on the request.

Employee Name:__________________________________________________________

Signature:_______________________________________________________________

Date:___________________________________________________________________

bwaters

Typewritten Text


AUTHORIZATION AGREEMENT FOR ELECTRONIC PAY STUB

FLORIDA HIGH SCHOOL ATHLETIC ASSOCIATION

The FHSAA will now provide an electronic pay stub for bi-weekly payroll (instead of a paper copy). Pay

will be available in your bank on the regularly scheduled pay dates – typically on Friday of the pay week.

=====================================================================================

Electronic Authorization

I hereby authorize FHSAA to submit my pay stub to the E-mail address provided below. I understand I

will receive this electronic version of my pay stub in place of the paper version. I also understand that

this E-mail address will continue to be the address until FHSAA Human Resources Department receives

written notice from me of a change in my electronic mail address.

EMPLOYEE NAME:______________________________________________________________________ (please print)

EMPLOYEE SIGNATURE:__________________________________________________________________

E-MAIL ADDRESS:_______________________________________________________________________ (please print neatly)

DATE:________________________________________________________________________________

bwaters

Typewritten Text


Travel Authorization # :

GL Expense Code (Finance ONLY) :

NAME DATE

(A) (B) ( C) (D) (E) (F) (G) (H) (I) (J) (K) (L)

VISITATION SITE PURPOSE OF TRIP TIME TIME Bkfst Lunch Dinner MAP VICINITY OTHER EXPENSES

DATE CITY AND STATE (NAME OF CONFERENCE) DEPARTED RETURNED $6 $11 $19 MILES MILES AMOUNT TYPE

M M $ $ $ $

M M

M M

M M

M M

M M

M M

M M

M M

M M

M M

M M

M M

Notes/Comments:

TOTAL

MILES

@ $0.505 /Mile

GRAND

TOTAL

$ $ $ $

I hereby certify or affirm that above expenses were incurred by me as necessary traveling expenses in the performance of my official duties; attendance at

a conference or convention was directly related to official duties of the FHSAA; any meals or lodging included in a conference or convention registration

fee have been deducted from this travel claim; and this claim is true and correct in every material matter.

EMPLOYEE SIGNATURE ___________________________________________________

SUPERVISOR SIGNATURE __________________________________________________

Submit all copies to Finance Pink: Returned to Employee with payment

Effective Date of Form: 2/1/2009

TOTAL ALL Meals


Voucher for Reimbursement of Employee Travel Expenses

Instructions on Back

Employee Request for Tuition Reimbursement

Name__________________________________________ Date____________________

Institution_______________________________________

Semester and Year________________________________

Expenses:

Tuition __________________

Fees __________________

Books __________________

Supplies __________________

Total Expenses __________________

** Attach receipts and proof of grade(s) to this form before submitting **

Per the FHSAA College Tuition Reimbursement Program, I am requesting reimbursement for the

above educational expenses. By receiving this reimbursement, I do hereby commit to remain

employed by FHSAA for a period of 3 years from the date of reimbursement for any of the

expenses listed above. Should I leave employment with FHSAA during the 3-year period

(willingly or unwillingly), I understand that I am responsible for reimbursing FHSAA for the

educational expenses paid to me.

____________________________________________ ________________________

Employee Signature Date

bwaters

Typewritten Text


Date

Traded to:

Sold to:

Sold to:

Donated to:

Date:

APPROVAL FOR DISPOSAL OF PROPERTY:

Assoc Exec Dir for Financial Services

FHSAA Tag # Description / Serial #

ASSET DISPOSAL

AUTHORIZATION FORM

Executive Director

Trade-InVendor

External SalePublic

Internal SaleEmployee

Donation

Destroy

Prepared by

Original Cost

bwaters

Typewritten Text


WHITE COPY TO VENDOR – CANARY COPY TO ACCOUNTING – PINK COPY TO PURCHASE ORDER FILE *REVISED 5/2016

Date PURCHASE ORDER ______

The purchase order number must appear on all packing slips and invoices.

Florida High School Athletic Association

1801 N.W. 80th Boulevard Gainesville, FL 32606 Phone 352.372.9551 • Fax 352.373.1528 Tax Exempt No. 85-8012646606C-4 • FEID No. 59-0657413

VENDOR SHIP TO

Special Instructions:

Buyer name and extension number

QTY. ITEM NO. DESCRIPTION UNIT PRICE TOTAL PRICE

Fund Dept Func GL Code Prog ESTIMATED TOTAL COST OF PURCHASE

ACTUAL TOTAL COST OF PURCHASE

THIS P.O. IS NOT VALID UNLESS IT CARRIES AN AUTHORIZED SIGNATURE

_________________________________________________________________ SIGNATURE DATE DEPARTMENT

_________________________________________________________________ AUTHORIZED BY Signature DATE

TITLE

bwaters

Typewritten Text


FHSAA Budget Amendment Request

Date of Request: Name of Requestor:

Reason for Request:

Current Amended

Line Fund Dept Function Object Program Budget Increase Decrease Budget

1 01 -$

2 01 -$

3 01 -$

4 01 -$

5 -$

6 -$

7 -$

8 -$

9 -$

10 -$

11 -$

12 -$

13 Subtotals (sum lines 1 thru 12) -$ -$ -$ -$

14 Net Budget Change (line 13 Amended Budget minus line 13 Current Budget) -$

Approved by: If line 14 is greater than zero, Finance will

Department Supervisor Signature submit to Exec Director to approve after review

Accounting: Approved ______ Denied _____* Accounting Signature:___________________________

*Reason if Denied:

9/18/2019

SPORT EVENT TOTAL

4103 District

4104 Reg. Quarterfinal

4105 Reg. Semifinal

4106 Reg. Final

4107 State Semifinal

4102 Classic

TOTAL $ -

Fund GL Code

01

Request for Overpayment Refund

District Regional Meets Classic

Event Date

School Name School ID

Description

Refund Overpayment

Refund Overpayment

Refund Overpayment

Refund Overpayment

Refund Overpayment

Refund Overpayment

Dept Func ProgSpecial Instructions:

20 351

Matthew Baranyk

____________________________________________________ _______________________________________________________

Prepared By AUTHORIZED BY Signature

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9/18/2019

SPORT SPORT TOTAL

4111

4310

4110

4109

TOTAL $ -

Fund GL Code

01

01 4109

Request for Refund

Purpose:

Official's Name Official's ID

Description

Refund Registration

Refund Fine

Refund Field Clinic Fee

Refund Official's SSP

Refund Other

Dept Func Prog Special Instructions:

20 351 00

20 360 00

____________________________________________________ _______________________________________________________

Prepared By AUTHORIZED BY Signature

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Event

Payee:

# of Officials Rate Total

$ 65.00 $ -

$ 65.00 $ -

$ 65.00 $ -

$ -

$ -

$ -

$ -

$ -

$ -

$ -

$ -

$ -

$ -

$ -

$ -

$ -

$ -

$ 0.89

$ 10.00

Fund GL Code

01 5391

Return completed form along with Official's Service Record Sign-In Sheet to Accounts Payable

_____________________________________________________ __________________________________________________________

Sport Administrator AUTHORIZED BY Signature

TOTAL $ - Dept Func Prog Special Instructions:

20 352 02

If Local crew, enter # of Officials (listed above) $ -

Travel if Applicable

Miles one way per officiating crew $ -

1 car maximum - OR

List each person providing services

Type of Official (assignment)

Lead Referee

Center Referee

Trail Referee

Description of Services

Request for FHSAA BASKETBALL Officials Services

Event Date Location

Address Association Name or Individual Name Federal ID

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1801 NW 80th Blvd. Gainesville, FL 32606 (352) 372-9551COMMITTEE MEETINGS, CONSULTANT and BOD MEMBERS

(Expense Allowances on Back/Page 2)Please complete ALL sections and submit to Financial Services OR e-mail to [email protected]:

Name: ____________________________________________________________________ Date Submitted: __________________

Address: ____________________________________________ City: ________________________ State: ____ Zip: _________

Work Phone: __________________ Home/Cell Phone: __________________ E-mail: ___________________________________

Purpose of trip/destination: ____________________________________________________________________________________

Mode of transportation (check only one): Drove Auto: ____ Rode With Someone: ____ Air Flight: ____ (attach receipt)

Did you have toll roads (Turnpike, etc.)? Yes ____ No ____

DEPART home: Date: ____________ Time: _______M RETURN home (estimate): Date: ____________ Time: _______M

Special Consideration/Comments (please make note of any special circumstances you need considered in calculating your reimburse-ment for this trip on the lines below - if left blank, all policy applications will be applied - see reverse side/page 2 of form) __________________________________________________________________________________________________________ __________________________________________________________________________________________________________I hereby certify that above information is accurate and should be used in calculating travel expenses due to me for the performance official duties in connection with the FHSAA; and this claim is complete, true and correct in every material matter.

May submit electronically.________________________________________________ To do so, e-mail form to [email protected] by (Signature) or type “Signature by E-mail”

STOP - TRAVELER DOES NOT COMPLETE anything below this line --- For FHSAA Staff ONLY - Calculation Worksheet:

Transportation ** The most economical method of travel will be reimbursed. Reimbursement based on the LESSER of (see instructions on reverse side/page 2)Round trip auto miles __________ @ 44.5 cents (based on Google maps) $ __________________ ORCar rental allowance $30 x ___ Days; plus ___________ round trip miles @ 15.5 cents $ __________________

Vicinity (local) auto miles - 10 miles @ 44.5 cents (max allowed) $ __________________

Meals: BASED ON DEPARTURE & RETURN TIMES ABOVE Travel time must be Capped before to after Amt Day 1 Day 2 Day 3 Day 4 Day 5Brkfst* 6:00 a.m. 8:00 a.m. $ 6.00 ______ ______ ______ ______ ______Lunch* 12 noon 2:00 p.m. $ 11.00 ______ ______ ______ ______ ______Dinner* 6:00 p.m. 8:00 p.m. $ 19.00 ______ ______ ______ ______ ______ $ 36.00 $ __________________* If any meals are provided by hotel or FHSAA, mark as “COMP” - zero reimbursementOther Expenses:Tolls - per Sun Pass website (if marked “YES” above) $ __________________Miscellaneous (Specify): _______________________ $ __________________

TOTAL EXPENSE REIMBURSEMENT DUE $

______________________________________ ______________________________________ _________________Calculation Worksheet Prepared By Authorized By (Executive Director or Designee) Date Authroized

4.45

Effective Date of Form: 11/2009 Revised 3/2014


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FHSAA TRAVEL REIMBURSEMENT POLICY FORCOMMITTEE MEETINGS, CONSULTANT AND BOD MEMBERS

MEALSAn allowance for meals is paid based on Florida Statute 112.061 - Travel expenses of public officers, employees and authorized persons. Meal allowance is calculated in the following manner: *Breakfast provided if traveling before 6:00 a.m.-until after 8:00 a.m. *Lunch provided if traveling before 12 noon-until after 2:00 p.m. *Dinner provided if traveling before 6:00 p.m.-until after 8:00 p.m.Departure and return sections of the travel voucher reimbursement form must be completed in order to receive the meals allowance. Meals provided by the hotel (i.e. breakfast) or by FHSAA cannot be claimed.

HOTELIf traveling more than 300 round trip miles, hotel accommodations for most committee meetings are arranged by FHSAA, must be preapproved, and are directly paid by FHSAA. If a traveler stays at a hotel other than the designated FHSAA hotel, the room will be reimbursed at the FHSAA corporate rate paid for that event if prior approval was obtained from the FHSAA. Travelers are required to provide a hotel receipt to document the stay in order to receive reimbursement if staying at a hotel other than the FHSAA designated hotel. If hotel arrangements are not preapproved and arranged by the FHSAA, you will NOT be eligible for reimbursement.

MILEAGEThe FHSAA shall designate the most efficient and economical means of travel for each trip. Mileage is reimbursed at the current State of Florida rate or car rental rate (see below), whichever is LESS. Mileage is allowed from departure city to destination city. If traveling more than 150 round trip miles and duration is no more than two days, the rental car allowance is the preferred method even if the traveler drives a personal owned vehicle (see “Car Rental Allowance”). Vicinity mileage (for local travel to and from hotel) is reimbursed at the current State of Florida rate and may not exceed 10 miles.

CAR RENTAL ALLOWANCERental of a vehicle in lieu of use of personal vehicle is encouraged when traveling more than 150 round trip miles and no more than two days since the cost of travel for the rental plus gasoline is less than the standard State of Florida mileage rate. Travelers who prefer to drive their own vehicle will be paid for mileage reimbursement at the FHSAA rental cost plus allowance for round trip miles or the State of Florida mileage rate, whichever is LESS. Enterprise Leasing has a pricing agreement with FHSAA of $30 per day by referring to contract #43A7322. Total Rental Car Allowance is $30 per day plus an allowance per mile for gasoline. You will not have to furnish a receipt and the reimbursement will be calculated for you. This rate includes insurance. In addition, Enterprise fees may be reimbursed with a copy of the receipt.

SPECIAL CONSIDERATION POLICIESExceptions due to special circumstances of the following expense allowances are not automatically given. They must be noted in comment section of form; receipts are required. These special circumstances must be approved by the Executive Director.

1. Hotel other than FHSAA designated hotel2. Airfare or other common carrier

*** DEADLINE FOR SUBMISSIONTravel reimbursement vouchers will be processed within 10 days of receipt. Vouchers submitted later than 45 days from the date of travel will not be reimbursed. Any exceptions due to extenuating circumstances must be approved by the Executive Director.

3/2014

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