business office procedures manual · web viewbudget scenarios can be projected in munis at any...
TRANSCRIPT
FRANKLIN PUBLIC SCHOOLS
Business OfficeProcedures Manual
Revised by: Erica Monteiro& MaryJane Mendes
February 20, 2014
1
Table of Contents
Accounting Procedures........................................................................................................4Internal controls...................................................................................................................5
Compliance with Laws....................................................................................................5Record Keeping...............................................................................................................5Security of Financial Data...............................................................................................5Security of School Documents........................................................................................5Record Retention and Disposal.......................................................................................6
General Accounting Procedures..........................................................................................8Reporting Revenue and Expenditures.............................................................................8Classification Of Revenue and Expenditures..................................................................8Revolving Accounts.........................................................................................................8Cash Receipts Procedures................................................................................................9Cash Receipts – Student Activity Funds.......................................................................10Cash Disbursements.......................................................................................................10General Ledger Account Inquiry...................................................................................10
Budgeting...........................................................................................................................12Budget Timelines...........................................................................................................12Budget Procedures.........................................................................................................13
Procurement Guidelines.....................................................................................................15Purchasing..........................................................................................................................16
Creating the Requisition................................................................................................17Approving the Requisition.............................................................................................18Converting the Requisition to A Purchase Order..........................................................19Printing the Purchase Orders.........................................................................................20
Accounts Payable Processing............................................................................................21Invoice Payment Processing..........................................................................................22
Internal Reporting Procedures...........................................................................................24Printing a Year-to-Date Budget Report.........................................................................24
Federal and State Grants....................................................................................................26Entitlement Grants.........................................................................................................26Competitive Grants........................................................................................................27Grant Amendments........................................................................................................27Requesting Grant Payments...........................................................................................28Grant Reporting Procedures..........................................................................................28
Payroll Processing.............................................................................................................30New Employees.............................................................................................................30Reactivating Former Employees....................................................................................30Processing Payroll.........................................................................................................30Leave of Absence Procedures........................................................................................36Vacation, Personal, and Sick Pay..................................................................................37
2
Terminations..................................................................................................................38Processing Final Payment for a Member of Administrative Staff.................................38Timekeeping Procedures...............................................................................................38Balloon Payments (at Year End)...................................................................................39Updating Contract Pay/ COLA Increases......................................................................44Analyzing the Finalized Payroll....................................................................................45Encumbrance Reporting and Updates...........................................................................46Use of the MTRS BERT Access Database....................................................................47
End of Year Reporting.......................................................................................................48Year End Issues.................................................................................................................49Other Procedures...............................................................................................................50
Mail for Payroll Department..........................................................................................50Postage Meter................................................................................................................50Monthly Postage Meter Report......................................................................................51
Foodservice………………………………………………………………………………53Student Activity Accounts.................................................................................................76Building Usage…………………………………………………………………………...85Transportation………………………………………………………………………...….92Appendix A......................................................................................................................104
Structure of GL Account Code....................................................................................104Chart of Accounts – Criteria for Financial Reporting.......................................................
119
3
Accounting Procedures
To provide an accurate and auditable record of all financial transactions, the Franklin Public Schools’ records and accounts are maintained in conformity with Generally Accepted Accounting Principles (GAAP) as required by the Commonwealth’s statutes applicable to school districts. The accounting policies are intended to support the presentation of financial statements and information in conformity with GAAP as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. Significant details on the School’s accounting policies are described in this section.
The Franklin Public Schools use funds and account groups to report its financial position and the results of operations. Fund accounting is designed to demonstrate legal compliance and to aid in financial management by segregating transactions related to certain functions or activities.
FUND A fund is a separate accounting entity with a selfACCOUNTING: balancing set of accounts established by general or special law to record
all the financial resources or revenues together with all related expenditures or liabilities that are segregated for a particular purpose.
The funds used are all classified under three major categories: governmental, proprietary and fiduciary funds and consist primarily of the General Fund to account for daily operations, and Special Revenue Funds to account for grant monies that are received for special purposes. In addition, revolving accounts are used to account for particular activities. A revolving account is a revenue retention account in which the retained revenues unspent or unencumbered at the end of a fiscal year are carried over into the next fiscal year for expenditure.
No funds or accounts may be established or maintained for purposes that are not fully and accurately described within the records of the Franklin Public Schools.
The Franklin Public Schools utilize the MUNIS financial software which is shared with the Town of Franklin. Basic knowledge of MUNIS is expected when reading this document as direct references to MUNIS are made throughout the manual.
4
Internal controlsInternal control policies provide the Franklin Public Schools with the foundation to safeguard its assets properly, implement the policies of the Franklin School Committee, provide compliance with state and federal laws and regulations, and produce timely and accurate financial information.
Compliance with Laws
The Franklin Public Schools will follow all of the relevant laws and regulations that govern the school districts within the Commonwealth of Massachusetts. Additionally, any Federal Government laws and regulations that relate to grant funding will be adopted as the grant funding is received.
This manual describes procedures specific to the Franklin Public Schools in accordance with all laws and regulations as described above.
Record Keeping
Receipts and disbursements must be fully and accurately described in the records. No false entries may be made in the records. No false or misleading reports shall be issued. Payments may be made only to the contracting party and only for the actual services rendered or products delivered. No false or fictitious invoices may be submitted or paid.
Security of Financial Data
The School’s accounting software should be reviewed regularly to ensure that only properly authorized individuals, utilizing a security password, can access or modify data. The district’s financial data must be backed up daily to ensure the recoverability of financial information in case of hardware failure. Such back-up shall be stored in a fire-safe area that is properly secured. Unused checks for Student Activity accounts shall be kept in a secure location.
The Superintendent of Schools or the Superintendent’s designee shall secure all other financial data.
Security of School Documents
Originals of the following district documents are maintained and their presence is verified on a periodic basis.
5
Minutes of School Committee Meetings Leases Insurance Policies Vendor Invoices Grant Agreements Contract Agreements Fixed Asset Inventory List
Record Retention and Disposal
Records are maintained for the following indicated minimum periods:
Records, documents, and other supporting evidence including paid, cancelled or voided checks, accounts payable records, vendors’ invoices, payroll sheets and registers of salaries and wages, employees’ timesheets and other public documents are retained for seven years after the original entry date.
The following records supporting Federal contracts, as required by the U. S. Office of Management and Budget are retained for the indicated minimum periods:
For three years after submission of the final report of expenditures, all financial records including spreadsheets, salary information, invoices submitted and paid, and any other pertinent information, with the following exceptions:
If any litigation, claim, or audit is started before the expiration of the three year period, the records shall be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken.
Records of equipment acquired with Federal funds shall be retained for three years after final disposition.
Permanently: Audit reports, annual district reports, School Committee minutes, tax and legal correspondence, labor contracts, insurance claims and policies, and retirement / pension records.
The disposal date determined under this procedure is the end of the fiscal year, or the date of final payment of government grants.
All records not supporting government grants or otherwise covered by rules of the Internal Revenue Service are retained for three years from the end of the fiscal year in which the records were originally prepared.
All financial records are maintained, by category, in chronological order and fiscal year.
The Franklin Public Schools currently contracts with a third party for storage of records. Periodically, records are sent to or received from the storage facility as needed.
6
Pursuant to MA GL, C. 66, http://www.sec.state.ma.us/arc/arcpdf/MA_Municipal_Records_Retention_Manual.pdf
See also RM2 E regarding discard of electronically scanned records. Email is therefore a public record in accordance with MA GL, C.4, Sec. 7(26) and is subject to the requirements of the Public Records Law as noted above.
7
General Accounting Procedures
All entries into the General Ledger will be made soon after the underlying accounting event to ensure the financial recording and reporting are accurate. All entries will be supported by adequate documentation that clearly shows the justification and authorization for the transaction. A complete paper trail should be kept so that the auditors will be able to reconstruct and/or justify all entries. Non-recurring entries, such as for correcting entries, will be prepared as circumstances warrant and submitted to the Town Comptroller for entry into MUNIS. Documentation shall be attached to all such correcting entries. Under no circumstances will school employees make journal entries into MUNIS. All general journal entries will be documented and submitted to the Town Comptroller for entry into MUNIS.
Reporting Revenue and Expenditures
Reporting of revenue and expenses is an ongoing requirement from the Superintendent, the School Committee, the Department of Education and other agencies. Internal reporting to the Superintendent is on an as-requested basis. Monthly reporting is provided to the School Committee. The Department of Education requires completion of an annual End of Year report. Additional guidance regarding completion of the End of Year report can be found on page 52.
Reports are generated through the MUNIS accounting system and can also be custom created through Crystal Reports. Specific directions for production of particular reports can be found on page 26, in MUNIS training documentation and online at http://www.tyler-munis.com.
Classification of Revenue and Expenditures
The Department of Elementary and Secondary Education (DESE) requires adherence to a Statewide Chart of Accounts that details the functional classification codes. These DESE guidelines, last updated July 1, 2001 are used for recording and reporting purposes using the district’s MUNIS software. The School Department has added the additional elements of Fund, Department, Division, Program, Object and Location to the structure of the account. The full account code is simplified to two fields- ORG and OBJECT. The ORG is an 8 digit number comprised of the location code, the DESE function code, and the district’s program code. Full detail of these elements can be found in Appendix A along with the detail of the DESE financial reporting requirements.
8
Revolving Accounts
As stated earlier, a revolving account is a revenue retention account in which the retained revenues unspent or unencumbered at the end of a fiscal year are carried over into the next fiscal year for expenditure. Revolving accounts are used to account for revenue and expenses for Athletics, Foodservice, Circuit Breaker Reimbursement, Lifelong Learning, Transportation, School Choice, and other gift and miscellaneous accounts. Budgetary expenses shall be reclassified to revolving accounts as balances become available. Revolving account balances are reported to the School Committee on a monthly basis. Expenses classified or reclassified to revolving accounts are reported to the School Committee monthly as well. Under no circumstances shall revolving accounts maintain a deficit balance at year end.
Cash Receipts Procedures
Cash receipts procedures are in place to record receipts completely and accurately and to prevent the diversion of cash assets. Processing of cash receipts is the responsibility of the Accounting Coordinator and the School Business Administrator. If necessary, other staff members or temporary replacements, as assigned by the School Business Administrator may perform these tasks.
Cash receipts come from various sources including athletic games, transportation payments, tuition payments, school lunch receipts, building rentals, refunds from vendors, and other general fund revenue.
Cash receipts from all sources must be remitted to the Accounting Coordinator on a daily basis from departments located at Central Office. Cash receipts from all sources must be remitted to the Accounting Coordinator on a weekly basis by the schools and the athletic department, and more frequently if deposits contain cash. All receipts sent to the Business Office for deposit must be accompanied by a turnover sheet indicating the account to which the deposit should be posted. The turnover sheets should be reconciled to the accounts posted on a monthly basis to ensure that the deposit was properly received and recorded.
All checks must be endorsed “For deposit only – Town of Franklin” immediately upon receipt. All deposits must be presented to the Treasurer’s office within 24 hours of receipt in the Business Office. All receipts that are not remitted to the Treasurer immediately must be kept in a secure location with no access to other departmental employees or the public. Receipts held overnight must be kept in a locked safe or cabinet with no access to other departmental employees. All deposits must be accompanied by a turnover sheet indicating the account to which the deposit should be posted. A second copy of the turnover sheet must be sent directly to the Town Comptroller from the Business Office. A third copy should be maintained
9
in the Business Office and attached to the signed copy from the Treasurer upon its return. The Treasurer’s office will post the deposit and send back the signed turnover sheet to the Accounting Coordinator. Turnover sheets are filed by the source of the receipt (e.g. pay-to ride, athletic receipts, building rentals, etc.) and should be reconciled monthly.
Cash Receipts – Student Activity Funds
Student Activity Account funds are received at the School Business Office from various schools in the district. Each deposit must include an adding machine tape for the checks included in the deposit as well as the cash included in the deposit.
Each check included in the deposit must have “Student Activity Account” and the name of the school written in the memo portion of the check. The purpose of this is to be able to identify the account into which the check was deposited should it be returned for insufficient funds.
Either the Accounting Coordinator or the Accounts Payable Clerk will verify the count of the deposit by creating another adding machine tape for both the checks and the cash. The combined total will be compared to that submitted by the school.
If the count comparison differs, the deposit is counted once again. If it still differs, the turnover is prepared based on the School Business Office’s count and the school, which submitted the deposit, is notified in writing.
Once the deposit count is verified, the Business Office will complete a Student Activity Account Turnover Sheet. The form is signed and two copies are made.
The original turnover sheet accompanies the deposit and is delivered to the Town Treasurer’s Office. One copy is delivered to the Town Comptroller’s Office and the other copy is kept in the Business Office. Any paperwork received with the deposit from the school is attached the Business Office’s copy and filed in the “Waiting for Treasurer’s Confirmation” file.
When the confirmation is received from the Treasurer’s Office, it is attached to the copy of the turnover sheet and then filed in the appropriate Student Activity Account deposit file.
Cash Disbursements
After invoices are approved by the Town Comptroller’s Office, they are forwarded to the Treasurer’s Office for issuance of checks. Once processed, the Treasurer’s Office will mail checks directly to the vendors on occasion there is a need for the check to be returned to the Business Office. (e.g. school activity fund reimbursements, checks for postage, etc.) In this case, a brightly colored notice should be attached to the invoice indicating to the Treasurer’s Office that once the check is processed, it should be returned to the Business Office. Upon receipt of the check back in the Business Office, it shall be forwarded to the appropriate individual for deposit or purchase.
10
General Ledger Account Inquiry
School employees have access to MUNIS at varying levels, the most restrictive being “inquiry-only”. Principals, department managers, central office administrators, and other users have the ability to lookup balances and transaction activity within the financial software within their security restrictions set for each user. Directions for inquiring on General Ledger account activity follow.
Once logged into MUNIS, click on DEPT and select (A) G/L ACCOUNT INQUIRYFrom the drop down list.
Click on the (binoculars) icon to “find”. Fill in the "Org", "Object" and "Project" (if applicable) fields. Click on the .
This will display all of the information regarding this ORG/OBJ/PROJECT.
Three tabs appear In the middle of the screen: Current Year, 3-Year Comparison, and History. While within the Current Year tab the following fields appear:
Original Appropriation AmendmentsRevised Budget YTD ActualEncumbrance RequisitionsAvailable Budget Percent Used
Some of these fields will display data in them. If there is no data in the Original Appropriation field, there is no money budgeted in this account.
If there is a negative number in the Available Budget field, the budget for this account has been overspent.
Choosing the "3 Year Comparison" tab, brings all of the same information as in the "Current Year" tab and also shows yellow folder icons next to the fields that may have activity in them.
Click on any yellow folder to view the detail that makes up the figure in the field. Note that transactions in process may appear on the summary screen but may not yet be included in the detail screens.
To return to the inquiry screen, click the red X.
11
Budgeting
The Budget is a critical tool for management control. Each school and department is required to prepare and adhere to the appropriate area(s) of the Annual Budget. Since funding for most of the Department’s activities is based on revenues from outside sources, preparing and adhering to the Budget is essential. The following sections cover the procedures for preparing the Department’s Annual Budget:
Budget Timeline Budget Procedures
Budget Timelines
In order for the presentation of the Budget to the Town Council to be ready on a timely basis, the following timeline is suggested:
September – The School Business Administrator will meet with and provide allocations to Principals and Department Heads who are required to prepare Site Budgets.
October/November – Site Budgets are due back to the Business Office.
December – The School Business Administrator compiles all budget documentation received and after discussions with the Superintendent and the School Committee Budget Sub Committee, the budget is prepared for presentation to the School Committee
January – Presentation of the Budget to the School Committee for review, discussion, and approval
March/April – Deliver the Budget to the Town Administrator
May/June – Budget amounts are entered into the MUNIS system after Town Council approval of the final budget.
12
Budget Procedures
The School Business Administrator is responsible for information dissemination and processing relating to the Annual Budget and any adjustments to the Budget.
An understanding of Microsoft Excel, Microsoft Word, and the MUNIS software program to compile and extract data is recommended to understand and apply the concepts herein.
It is highly recommended that the Budget be presented in the same format as previous years. Any changes to the format should be given careful consideration, as this will affect the comparisons to the prior years.
Budget format should include the following information: Prior year budget and actual expenses Current year budget, revised budget, and projected actual expenses Next year proposed budget Dollar differential from current year revised to next year proposed Percentage differential from current year revised to next year proposed
Budget preparation begins in September with a request to the Principals and Administrative Department Heads for their site budgets. The full Budget is to be presented to the School Committee for review, discussion, and approval beginning in January and to the Town Council in March/April. The final budget is not ready for input into MUNIS until the Town allocation figures have been finalized (which is usually in May/June). Budget scenarios can be projected in MUNIS at any time once the new budget year is created by the Town Comptroller
The Payroll Coordinator is expected to prepare the majority of the Personnel Supplement based on the contractual information available. Information on any new positions is provided by the School Business Administrator so that the positions may be included in the Supplement.
The Supplement contains salaries of full time administrators as they are listed in their individual contracts. Other full-time employees are listed based on their union contracts. Projections for hourly employees and substitutes, (i.e... Substitute teachers; substitute assistants, and substitute clerical) are based on amounts spent to date for the current and prior years.
School Principals and Administrative Department Heads are expected to submit budgets for supplies and general expenses not later than the deadline determined by the School Business Administrator. These budgets are subject to review and change by the School Business Administrator before inclusion in the School Department’s total Budget. The School Business Administrator will discuss such changes with the Principal and/or Administrative Department Head
13
Grant funding shall be anticipated in preparing the budget appropriation. The School Business Administrator shall review each grant with the grant manager to determine if there are positions, services, or items that can no longer be funded with grant monies. A determination will then be made as to whether those anticipated expenses will be included in the local appropriation or eliminated.
14
Procurement Guidelines
The Franklin Public Schools procures only those items and services that are required to perform and mission and/or fill a bona fide need. Procurements are made using best value contracting, which includes assessing the best value considering quality, performance, and price.
MGL, Chapter 30B is required to be followed. The district adheres to the following objectives:
Procurement will be completely impartial based strictly on the merits of the supplier and contractor proposals and applicable related considerations such as delivery, quantity, etc.
Make all purchases in the best interests of the district and its funding sources. Obtain quality supplies / services needed for delivery at the time and place required. Buy from responsible sources of supply. Obtain maximum value for all expenditures. Deal fairly and impartially with all vendors. Maintain dependable sources of supply. Be above suspicion of unethical behavior at all times; avoid any conflict of interest,
related parties or even the appearance of a conflict of interest in the school district supplier relationships.
The district will execute a purchase order for all purchases. The appropriate building Principal and the Superintendent or his/her designee must approve such purchase orders. No orders shall be placed to any vendor without an approved purchase order signed by the Superintendent.
15
Purchasing
Each school and/or location does its own purchasing. Requisitions are created in MUNIS by a school’s or location’s secretary based on the needs of its location’s staff.
The creator of the requisition will enter the requisition into MUNIS and assign a general ledger account, which has been provided by the Department Head or School Principal.
Once the requisition has been “released” by the creator, it will be sent electronically to the school’s Principal or Department Head for approval. The approver can then view the requisition and make changes to it, if necessary, and then approve or reject the requisition.
If the requisition is over $2,000 (and assuming it’s been approved by the Principal or Department Head), it will be sent electronically to the School Business Administrator for approval or rejection. Once approved at that level, the requisition then forwards to Accounting Coordinator. If a requisition for materials or equipment is between $5,000 and $24,999, a minimum of three quotes from reputable vendors must be submitted as supporting documentation.
All purchases for materials or equipment in excess of $25,000 shall be put out to competitive bid. Information for such a bid should be submitted to the Town Purchasing Agent who will direct the bid process.
If a requisition is entered without detail but rather with a description of “See Attached”, the requisition will not be converted into a purchase order until all necessary backup documentation is received by the Accounting Coordinator.
Once the Accounting Coordinator has approved the requisition, it can then be converted into a purchase order. After the conversion process is completed, the purchase orders are printed. During this process, the original purchase order will print at the location of the creator of the requisition and an “Accounting” copy will print at the School Business Office.
When the original purchase order is printed at the school or department, that secretary will then attach any necessary backup and either mail, fax or phone the order to the vendor. No order shall be placed with any vendor by any employee prior to the issuance of an authorized Purchase Order
At the Business Office, any backup documentation that pertains to the newly printed purchase orders will now be attached to the purchase order and filed numerically.
Requisitions created for merchandise and/or services to be purchased with grant funding operate in the same manner. The Accounting Coordinator will review the general ledger account number to be sure the expense is assigned to the correct expense category as
16
outlined in the grant submission. If the account number is incorrect, the Accounting Coordinator can modify the number prior to converting the requisition.
Creating the Requisition
Once logged into MUNIS, select Requisition Entry from the Purchase Order menu.
The initial Requisition Entry window appears. There are several folders accessible from the window; each folder represents a step in the entry process.
Click the Add toolbar option. The fields of the Main tab open for data entry. Some fields are required, others are optional. Required fields must be completed; use the Tab key to move past optional fields.
The “Main” tab contains general information about the requisition. If the Dept./Loc field hasn’t populated on its own, enter the requesting department number.
Continue to tab through fields noticing that the “Fiscal Year” and “Requisition Number” will automatically populate. Other fields to complete are “General Description”, “Needed By”, “Vendor” and the “Ship to” field.
After tabbing through the “Ship to” information, the screen will now be on the “Terms/Misc.” tab. Required fields on this screen are: “Discount %” (only if it applies to the entire order), “Bill To” (should always default to “00 Franklin Public Schools”), and “Buyer” (should always be mendesmj). There should also be a checkmark in the box nest to “Notify Originator when converted to PO”.
Select the Terms/Shipping tab.
Enter the discount, freight, and shipping terms. Some fields, such as the discount or freight %, may have default values based on the vendor entered in the Main tab. **NOTE: shipping/handling/freight should be done as a separate line.
Select the Vendor tab.
Complete the vendor's mailing and remit addresses. Select a remit address if more than one exists for the vendor. Select Vendor/Sourcing Notes to add notes about the vendor, such as why the purchase should be made from this vendor, any past experience with the vendor, or comments on the quality of their product. If a vendor is not entered in the Main tab, data cannot be entered in this folder.
Select the Status tab.
17
Complete the information as to how the requisition is to be processed. You must enter the requisition type. The requisition may require a review prior to posting and a status change from requisition to purchase order may require that you notify the person ordering the item. Select Post-It Notes to add notes about the requisition.
After completing the data required in these folders, click OK. The Line Detail screen will appear.
Required fields within this window are: “Quantity”, “Unit Price”, and “Description”. The description fields provide the vendors with their item/catalog numbers and therefore the more information provided the better.
Once the description field is complete, advance to the “Misc” section of the screen and enters the following fields: ORG, OBJ, Project (if applicable). If the entire amount of the line is to be charged to this ORG, OBJ, Project, tab over to the “amount” field and then click the . The ORG, OBJ, Project line will then be blue and in the bottom left corner of the screen will be the message “Record Added”.
If the line is to be split between two or more ORG, OBJ, Projects, proceed as above but once on the amount field, type over the existing amount with the amount that should be charged to that line and then tab to the next sub line of that line. Now a second ORG, OBJ, Project may be entered in the same manner as above; when in the amount field, either change the amount if a 3rd ORG, OBJ, Project is needed, or simply click the .
After the record is added, the requisition is complete or a second line may be added. To add a second line, click the “Add” toolbar option and repeat this process.
If incorrect information is mistakenly entered in a field, simply place the cursor in that field, highlight or delete the incorrect information, and enter the correct information.
If the requisition is complete, click the “file” toolbar option and then “exit”.
Choose the “release” button from the left hand side of the screen. The requisition has now electronically been sent to the approver defined for the requisition’s Dept/Location.
To return to the MUNIS homepage, click “file” and then “exit”.
Approving the Requisition
Once logged into MUNIS, click on the "DEPT" button and choose option "I", Requisition Approval. The screen will display all requisitions that are awaiting your approval.
18
Click the "Update" button to proceed with the approval process. The cursor will now appear in the "CODE" column. Next to that will be a column labeled "Year" which will indicate in which fiscal year the requisition was created, followed by the requisition number, the creator of the requisition, followed by a column with a description of the purchase and then the amount of the requisition.
Move the cursor to the row you would like to review and click the "Review Requisition" button of the left hand side of the screen. The "Requisition Entry" screen will appear. View all the details of the requisition and make any necessary modifications. To do this, click on the "Update" button and tab to the field that needs to be changed.
Once viewing and/or modifications are complete, click "file" and then "exit". The approval screen returns.
If you are satisfied with the requisition, type an "A" (approved) in the "CODE" box. Other choices are "H" for hold and "R" for reject.
After reviewing all and taking action (approved, rejected, or held), click the twice and then "file" and then "exit".
The requisition has now been electronically forwarded to the next approver, or if you are the last or only approver, it is now on its way to the district’s buyer for Purchase Order conversion.
Converting the Requisition to a Purchase Order
Once logged into MUNIS, choose "Financials" from the menu bar. From "Financials", select "Purchasing", "PO Processing Menu", and then "Requisition Conversion to POs".
Assign a Batch Number. This number is typically the current date: For 8/10/08, the batch number would be 0810.
The year should be the current fiscal year, and the period should be the current period based on the month: July period 1 August period 2September period 3 October period 4November period 5 December period 6January period 7 February period 8March period 9 April period 10May period 11 June period 12Click "Select" to display the requisitions in a grid form. With the cursor blinking in the "Code" field, click on the folder icon to display the requisition. Click “Line Detail” to obtain further detail.
19
Review the requisition to be sure that the G/L account number looks appropriate. Make sure there is a vendor selected, and verify amounts with backup documentation, etc… After reviewing the requisition, click "File" and then "Exit".
Enter either "A" for approve, "R" for reject, or "H" for hold.
Display the next requisition and follow the steps above.
Once all of the requisitions are approved, rejected or held, click the , then click "Process".
From the menu bar, choose "Financials", "Purchasing", "PO Processing Menu" and then "PO Entry/Proof".
The Batch Header information will default in. Click "Release" and then "Output/Post".
Select "Yes" to "Do you want the full line item description to display/print?".
A print box will appear with a report title of "PO Proof". Click "OK" two times and select default printer. "No errors detected. Would you like to post POs?" will appear. Review the report. If satisfied with report, choose "Yes" and then print the Purchase Orders.
Printing the Purchase Orders
From the menu bar from the main page of MUNIS, select "Financials","Purchasing", PO Processing Menu, and then "Print POs".
Select "Export POs" from the pop-up box. Click "Define" and select "Print".In the field where it says "Include PO #s", enter in the first PO # from the "PO Proof List" that you printed earlier. In the "to" field, enter 99999999This will capture all Purchase Orders on your PO Proof List.
Be sure the fiscal year is current, and click the .Click "Select" and the "Records Selected" will populate. Click "File" and then "Output".
A print box will appear. Change the printer name from "Local" to "FM PO School" and click the .
The accounting copy of the Purchase Order will now print at the Accounts Payable printer and the vendor copy will print at the location of the requisitioncreator to forward to the vendor.
Accounting copies are then filed numerically in the purchase order drawers in the accounts payable department.
20
Accounts Payable Processing
The process of matching invoices with packing slips pertains to all funding types. When an order is received at a school and/or location, the receiver (usually the school or location secretary) will check the order to be sure the information on the packing slip matches that on the purchase order.
Items to pay close attention to when checking an order are the purchase order number, quantity ordered/received, the item number, and the condition of the shipment. If an order is short shipped, over shipped, or damaged, it is the responsibility of the receiver to notify the vendor. The vendor will inform the receiver of what action they will take and the receiver will then pass that information along to the School Business Office.
Once the order has been completely checked in, the receiver will write “Ok to pay” on the packing slip and include his/her initials and the date received. Any information regarding a short ship, over ship or damage, must also be written on the packing slip.
The packing slip is then forwarded to the School Business Office. The Accounts Payable Clerk will file packing slips alphabetically by the vendor name.
When invoices are received from vendors (via US Mail) they are opened by the Accounts Payable clerk and stamped with a “Received” stamp with the current date. The invoice is reviewed for the nature, quality, and quantity of goods ordered and the related price. Accuracy of all arithmetic calculations and extensions is verified as well. Invoices are then also filed alphabetically but separate from the packing slips.
On a daily basis, the Accounts Payable Clerk will match invoices with packing slips. Items to pay close attention to are the purchase order number and the quantity shipped. If the packing slip indicates any discontinuation of any items, the purchase order must be reduced to reflect that amount.
In the instance where a service has been performed and no packing slip is available, the school or location secretary can forward a copy of the purchase order to the School Business Office with “Ok to Pay” written on it with his/her initials and the date. This will serve as confirmation that the service has been performed.
When it is determined that the packing slip and invoice match, the packing slip is attached to the back of the invoice and a pile of “Invoices Ready for Payment” is created.
The Accounts Payable Clerk then can begin the Invoice Payment Process.
21
Invoice Payment Processing
From the "Financials" menu, choose "Accounts Payable", “Invoice Processing Menu,” and “Invoice Entry/Proof”
Select "Add Batch" from the action buttons on left side of A/P Invoice Entry screen
Let the following fields default in: Batch #, Fund, and Cash Account information.
In the "Warrant" field, enter the appropriate Warrant ID from the Warrant Schedule provided by the Comptroller's Office.
Change the due date to reflect that of the warrant date which corresponds to the Warrant ID. The effective date should be the date that the batch started to be entered.
The year and period should reflect the year and period of the Warrant date. Click the .
The screen will now display the fields for invoice entry.
Some fields will have defaulted in, others may or may not be optional. To begin, the current year should be populated and the cursor blinking in the PO field.
If the invoice to be paid has a corresponding Purchase Order, enter the number here and press enter. The “open amount” and “vendor” fields will now populate.
Begin to tab through fields and the vendor’s address will appear. If the address displayed in not the correct remittance address, click the “Remit” box to the select the correct one.
The document number field will default but you must enter an invoice number and the gross amount. The next field to change is the “Inv Date”. Enter the invoice date per the document being entered. Enter the date the invoice was received in the “Inv rec date” field. Continue to tab through the rest of the fields on the screen.
Next, the “Liquidation by Line” screen will be displayed. If a portion of the PO is to be used to pay this invoice, click “modify”. Tab to “Liq Amount” field and type in amount needed and tab to “Inv Amount” and leave as is if correct. Click the and then click “continue” to proceed to enter the next invoice. If a PO has more than one line, be sure to select the correct one when paying an invoice
If all of the PO is to be used, click the “full liquidate” action button. A box will appear with the message “Fully Liquidate and Close PO. Are you sure?” Click “yes” and then the .
When finished entering invoices, click FILE and then EXIT. The AP Invoice Entry screen will appear with the batch information.
22
Click "VIEW BATCH" to review the invoices entered.
To print a listing of the invoices, click the “output post” on the left side of the screen. Make sure to check the “Include address list” and “Include PO list” boxes. Click the . Add your initials and the warrant date after the words “Invoice Entry Proof List” in the title box of the print screen. Click on the “Landscape” option and then click OK. Click OK if the W-9 warning is displayed. Choose the printer, increase the number of copies to 2, and then click OK. When the message “No Errors Detected. Post Invoices?”, click NO as this is the responsibility of the Comptroller’s Office. One copy should accompany the invoices for approval by the School Business Administrator for forwarding to the Comptroller's Office and one copy remains for the School Department's Accounts Payable Department.
23
Internal Reporting Procedures
As mentioned earlier, reporting of revenue and expenses is an ongoing requirement from the Superintendent, the School Committee, the Department of Education and other agencies. This section will outline how reports can be generated through the MUNIS accounting system. Additional reports can be generated through Crystal Reports using the MUNIS database.
Printing a Year-to-Date Budget Report
Once in MUNIS, click on the "Dept" button at the top of the screen.Select option (B): YTD Budget Report
A small "YTD Budget Report" window will open.
Click "Seg Find" and fill in the following fields to create a YTD Budget Report for the General Fund - All Locations. This selection will create a report showing all school department accounts in the General Fund. Fund: 0100 Dept: 300Org: >01300800 Status: ActiveClick the
To create a report with just salary and benefit expenditure line items, fill in the following fields:
Fund: 0100 Dept: 300Org: >01300800 Status: ActiveObject: 510000:519999 Click the
To create a report with just expenses, not including salary line items, fill in the following fields:
Fund: 0100 Dept: 300Org: >01300800 Status: ActiveObject: >519999Click the
24
To sort and total the report by DOE Function, click "Report Options" and the "Report Options" window will open. Select "05-DOE Function" in Sequence 1 and click in the "Total" box. For other sort options, choose as desired.
Change "Report Title" to reflect the report you are creating. For example,"YTD Budget Report-Keller", or "YTD Gift Account-Horace Mann".
On the bottom half of the screen you will see a large box with 2 tabs: "PrintOptions" and "Additional Options". Click on "Print Options" tab and fill in the fields for sorting and totaling options. Then click on "Additional Options" and fill in the fields as needed.
Be sure that the Year/Period are set at 2009/13, for FY09 info, or 2008/13 for FY08 info.
Important NoteIn the early part of a new fiscal year, the balances of the prior year have not yet been brought forward. This is usually from July through October. Therefore, it is necessary to run two reports: one for the prior fiscal year and one for the current year. The balance of each report netted together will give you the current account balance. This only applies to grants, gift accounts, extracurricular and other revolving accounts. The budget in the general fund (0100) can be run in just the current year only.
Click File then Exit
Click File then Output (or File and then Display if you would like to view the report before you print it).
Select your printer and print the document.
Any reports run can also be exported to an Excel file, a Word file, or a PDF by clicking the corresponding icon on the YTD budget report screen.
Helpful Hints: Objects beginning with "51" are salary accounts Objects beginning with "52" & "53" are contracted services Objects beginning with "54" & "55" are materials and supplies Objects beginning with "57" are travel/other expenses
25
Federal and State Grants Grant funding should be pursued to the greatest extent possible. All financial/budgetary information relative to grant opportunities must be funneled to the School Business Administrator prior to the submission of a completed grant application.
Entitlement Grants
The DESE distributes the applications for entitlement grants to the appropriate administrator.
The administrator will consult with the Superintendent to ensure that the proposed application is appropriate, given the requirements of the grant and the fiscal needs of the district.
Care will be taken to ensure that any application prepared for submission will adhere to all laws and regulations, paying particular attention to the requirements relative to supplementing, and NOT supplanting.
The administrator will complete the grant application, ensuring that any positions within such grant application are specified at salary rates listed in collective bargaining agreements, if appropriate.
When the grant application has been completed, the administrator completing the application will meet with the Director of Instructional Services to review. A copy of the budget pages will be provided to the School Business Administrator for review prior to submission.
The Superintendent will review the application and sign as applicable.
The Secretary to the Superintendent will make the required copies of the grant and arrange to have the needed copies submitted via certified mail or its equivalent.
The Secretary to the Superintendent will send a copy of the signed grant application to the Director of Instructional Services, the grant author, and the School Business Administrator.
The Secretary to the Superintendent will file a copy of the grant.
Approved grants that are used to fund salaried positions or stipends must include backup documentation as to the individuals who will be performing such duties as outlined in the grant. Those salaried individuals must certify on a semiannual basis that they are performing work for a grant program and all time sheets submitted for payment from grant funds must also include this certification information.
26
Competitive Grants
The Director of Instructional Services shares information relative to competitive grants with appropriate members of the professional staff.
Any professional staff member interested in pursuing a competitive grant must consult with the Director of Instructional Services to ensure that the proposed grant application concept is compatible with the district-wide goals of the Franklin Public Schools.
After the above consultation with the Director of Instructional Services, the member of the professional staff will complete the grant application, ensuring that any positions within such a grant are specified at salary rates listed in collective bargaining agreements, if appropriate.
When the competitive grant application has been completed, the Director of Instructional Services will review it for completeness, accuracy, and consistency with district-wide goals.
After the Director of Instructional Services has determined that the competitive grant is ready for submission; he/she shall review the budget pages with the School Business Administrator and then forward it to the Superintendent for signature and submission.
The Superintendent will review the application with the Director of Instructional Services and sign as applicable.
The Secretary to the Superintendent will make the required copies of the grant and arrange to have the needed copies submitted via certified mail or its equivalent.
The Secretary to the Superintendent will send a copy of the signed grant application to the Director of Instructional Services, the grant author, and the School Business Administrator.
The Secretary to the Superintendent will file a copy of the grant.
Grant Amendments
Any proposed amendments to grants, either entitlement or competitive, must be discussed with the Superintendent and School Business Administrator prior to preparation to ensure that the proposed amendment can be accomplished within district goals and within the remaining fund balances. Thereafter, the grant administrator may prepare a draft of the amendment.
The Superintendent shall sign the proposed amendment as applicable.
The Secretary to the Superintendent will make the required copies of the amendment and arrange to have the needed copies submitted via certified mail or its equivalent.
27
The Secretary to the Superintendent will send a copy of the signed amendment request form to the Director of Instructional Services, the grant author/ administrator, and the School Business Administrator.
The Secretary to the Superintendent will file a copy of the amendment request. Any amendment to an entitlement grant shall be clipped to the appropriate original grant material.
When approval of a grant amendment arrives, the Secretary to the Superintendent shall make copies of it and distribute those copies to the Director of Instructional Services, the grant author/administrator, and the School Business Administrator.
The Secretary to the Superintendent shall file an additional copy of the approval which shall be stapled to the copy of the amendment application.
Requesting Grant Payments
The grant administrator will work with the School Business Administrator and the Accounting Coordinator to monitor the expenditure of funds.
The Accounting Coordinator shall be responsible for requesting additional funds from DESE at regular intervals throughout the year.
The School Business Administrator shall ensure when possible that the final grant payment is requested in a timely manner so that the Town Treasurer will have received all funds prior to the close of the fiscal year.
Grant Reporting Procedures
The Accounting Coordinator will maintain a spreadsheet for each grant illustrating the revenue received and expenses incurred in each outlined category as depicted in the original submission of the grant.
The Accounting Coordinator will prepare bi-monthly reports of the expenses by grant and forward them to their respective grant administrator. The grant administrator will review the report in a timely fashion and discuss any discrepancies with the Accounting Coordinator immediately upon identification.
The Accounting Coordinator will ensure that the grant is reconciled to the balances carried by the Town Comptroller at the end of each month.
28
The grant administrator will draft and submit to the Director of Instructional Services a final program report within 45 days of the end of the grant.
The School Business Administrator shall submit the final budget report on the grant within 60 days after the end of the grant period.
29
Payroll Processing
Personnel requirements are in place in the Human Resources department to ensure that the District hires only those employees, full or part-time, it absolutely needs and exerts tight control over hiring new employees.
Payroll Procedures have been adopted for adding new employees on the payroll system and removing terminated employees from the system, as well as monitoring vacation and sick pay. A precise paper trail covering all transactions is required.
New Employees
Request for new employees are initiated by the building principal or supervisor and submitted to the Superintendent of Schools. The Superintendent shall review the request with the School Business Administrator to ensure that it falls within the approved School Committee budget. The Superintendent shall communicate the approval of hiring new employees to the School Business Administrator who will maintain a spreadsheet to ensure that the funding of the positions being vacated is greater than the cost of the new hires.The individual being hired shall complete all necessary paperwork, training, etc. in accordance with procedures as directed by the Human Resource Department. Only after all HR procedures have been completed will an individual will be entered into MUNIS by secretarial staff in the HR department, reviewed by the HR Director and activated for payroll processing.
Reactivating Former Employees
As with new employees, requests for reactivation of former employees are initiated by the building principal or supervisor and submitted to the Superintendent of Schools. Procedures are the same, however all former employees shall be required to completed a new W-4 and a new directt deposit form. The direct deposit shall be subject to pre-note for the first payroll.
Processing Payroll
Payroll is processed on a bi-weekly basis with the period ending on Friday and checks disbursed the following Thursday. It is the employee’s responsibility to assure that their timesheet is received in the Business Office by Friday afternoon in order to be included with the payroll. Manual checks are not issued when timesheets are not received in a timely fashion.
30
General information to process payroll:
There are two MUNIS Icons on the desktop: Training and Live Live is used for processing payroll Training is used to practice or test features. It is updated nightly with information
processed Live. Anything practiced in MUNIS training will be overwritten nightly. Double-click the MUNIS Live Icon to access entry.
You will need a username and password for entry. Select Payroll/Personnel from main screen.
a) Choose (c) - Payroll Processing Functionsb) Choose (a) - Payroll Start/Status
Then choose (binoculars), click on Run Type and enter the Warrant Number and Enter. Click on Change and this will allow you into this particular payroll warrant. Notice that all the arrows will turn green. Payroll data is now ready for input.
Entering Payroll through Earnings/Deduction File Maintenance (EDFM)Select MUNIS Icon from DesktopSelect Payroll/Personnel from Main Screen.Choose c - Payroll Processing Functions.Choose e – Earnings/Deductions F/M.
- A prompt will ask if you want to continue with this payroll process. The Warrant #, beginning date, ending date, and check date are displayed. Verify that this is correct and select yes.
Paying Employees (except Substitute Teachers):1. Select the (binoculars) and enter either the employee’s last name or Employee
Number. Click the . The employee’s record will appear.
2. Click on the pay tab to access the employee’s pay screen. From this screen, update hours worked and add other pay types. Click the update key and
31
choose the pay type that needs to be updated. Upon completion of data entry, click on the green check mark to save.
a. To add a pay type, select the add button and enter the appropriate pay type including hours, rate, and chart of account info.
b. To add a separate check, on the Summary screen, select the add button and the Employee No. After entering the added pay, notice that the employee has 2 records or as many as entered.
c. All salaried staff will be automatically paid their biweekly payment. These records do not need to be updated unless a change needs to be processed.
d. Leave of Absences: Review leaves of absence worksheet to ensure that staff on a leave will be paid correctly and at the appropriate time. See additional Leave of Absence procedures that follow.
e. Crossing Guards are paid by the hour and only once a month on the second payroll of the month. A schedule is created and distributed at the end of each school year by the Payroll Dept.
3. Scheduled Payments:a. Coaching stipends are paid by season during Teacher Payrolls #1-6, #8-
13, and #15-20.b. Non-instructional stipends are paid during Teacher Payrolls #7, 14, and
21. c. Curriculum Committee stipends are paid twice: mid-year and year-end,
Teacher Payrolls #9 & 21d. Teacher Payroll #22 is the final payroll for instructional and health
personnel (teachers, EAs, and nurses). See also Balloon Payroll procedures.
i. Many adjustments need to be processed in the final teacher payroll to account for deduct days, leaves, job shares and other
32
teachers who did not work a full school year, and sick leave buyback (SLBB) payments for retirees.
e. Other miscellaneous stipends are either paid in equal pays throughout the year such as teacher longevity and department head stipends or paid in a one-time lump-sum option when the invoice is remitted.
4. Paying Substitutes Teachers:a. Effective September, 2008, most substitute teachers are paid through
the Time and Attendance module. Once in MUNIS select(c) Payroll Processing Functions, then(b) Time and Attendance
b. The school secretaries (under strict security features) enter the daily attendance for permanent staff who are absent and their respective substitute through the Time & Attendance module.
c. At the end of the two week pay period (a Friday), the secretaries “Release” their attendance batch to the Payroll Coordinator for verification.
d. The Payroll Coordinator reviews the information received including the accrual balances, days versus hours, chart of account information, and then “Approves” the batch to the Town Comptroller’s office for a final approval and posting into the live payroll.
e. A secretary from each department/school will submit a printed report of the attendance entered along with all related substitute teacher timesheets and other timesheets to Payroll.
f. The Payroll Coordinator will review the reports against the timesheets submitted for accuracy and proper payment and will process any necessary adjustments to the posted payroll.
g. The attendance reports are then submitted to the Payroll Assistant to verify against accrual postings after the payroll has been finalized.
h. Note: Substitute teachers are paid by the day -- Pay scale attached. Substitute nurses, secretaries, activity monitors, and educational assistants are paid by the hour.
i. Prior to proving the payroll, check for any existing errors. i. While in EDFM, click on File and then Display. This will give you a
list of employees and the reason for the error. Print this report and review the employee’s file. If no report is displayed, MUNIS will note at the bottom of the screen “no errors exist.”
ii. All errors must be resolved before payroll is proved and sent to the Town for processing of checks.
iii. Note: Do not change deductions unless instructed to by the Town Comptroller’s office. All adjustments of deductions are performed by Town officials.
F. Proving the payroll: Once in MUNIS, select (c) – Payroll Processing Functions, then select (g) – Earnings/Deductions Proof
33
A prompt displays:
Make sure the dates and Warrant are correct and then select Yes.
1. The report can be defined to print specified criteria organized in a variety of fashions.
iv. For purposes of comparing the entire payroll to the last, define the Proof Option to: Earnings Proof with report sequence: Totals at End
v. Click on the third tab, Loc/Org Ranges, and choose S010 thru’ S235 (ECDC through Solutions). For this scenario an org is not necessary. In other cases, an org may be entered.
2. Payroll is verified in a few steps.a) First by reviewing the specific chart of accounts (org and objects) for verified
totals against hourly worksheets compiled in MS Excel (i.e. food services)b) Second compare the current payroll to the last for all instructional staff (FEA,
EAs), administrators and admin support by departments/schools.c) After the payroll has been verified against worksheets, etc., process any
corrections through EDFM and reprint the final payroll for approval by the Superintendent inclusive of a signature report listing a Detail Summary of all accounts and charges.
d) After the Superintendent has authorized the payroll, the original signature report goes to the Town Comptroller’s office.
1. A copy is maintained in the Payroll Dept.2. A copy is sent to the School Committee
3. The final payroll reports and supporting documents are maintained in the payroll office in labeled files in sequential order.
4. Other Notes:a) Payroll must be completely processed, verified and submitted to the Town Comptroller’s office by 1 p.m. on Tuesday prior to the Thursday pay date. There are some exceptions granted given proper communication in advance such as Monday holidays and the first and final payrolls of the school year.
34
b) Paychecks can be picked up on pay day (Thursdays) by designated parties authorized by the Town Treasurer’s office (Payroll and School Business Administrator). Sorting will be by department and distribution is made by the courier to each school.
Biweekly Timesheets for Educational Assistant’s
1. Payroll sends out timesheets to appropriate school secretary.2. The school secretary will then distribute them to the employees.3. The Educational Assistant is responsible to maintain accurate record on a daily basis
of their attendance including schedule meal/rest breaks. Timesheets are not to be filled out before actual time worked.
4. The Educational Assistant is responsible to submit their timesheet at the end of each biweekly (ten day) period to the school secretary for approval by the school Principal.
5. The school secretary will send each timesheet to Central Office/Payroll for processing via facsimile and forward the hard copy/original to Payroll via inter-office mail on the Friday prior to pay week.
6. Pay dates are biweekly, scheduled for Thursday delivery to the schools.
Timesheets
1. All timesheets for EAs are maintained in individual folders by employee and for each school year.
2. Timesheets for substitute teachers are maintained similarly. 3. Miscellaneous hourly timesheets are retained within the payroll file. 4. All timesheets must be approved by a Department Head/School Principal/ or
Administrator. 5. All timesheets are reviewed for accuracy by the payroll office upon receipt. 6. Timesheets are periodically audited by the Payroll Coordinator for good
recordkeeping practices.
School Dept. Staff including group bargaining unit codes:
Administration (SNON)Admin Assts (Non-union: SNON)Adult Education (SNON)
Life Long LearningPrivate Music Lessons
Cafeteria (SCAF)Crossing Guards (SNON)Educational Assistants (SESP)Nurses (SFEA)Secretarial/Clerical (Union: SSEC)Solutions (SNON)Substitutes (SSUB)Teachers (SFEA)
35
Title One (STL1)Van Drivers (SVAN)
School Locations/Depts including their payroll codes:
Anne Sullivan Middle School, S021Horace Mann Middle School, S023Remington Middle School, S022Davis Thayer Elementary School, S011Jefferson Elementary School, S012JF Kennedy Elementary School, S013Keller Elementary School, S016Oak St. Elementary School, S014Parmenter Elementary School, S015ECDC, S010High School, S031
Leave of Absence Procedures
1. The Payroll Coordinator will receive a “Green LOA Form” from Human Resources as notification of medical and/or maternity leave of absence (LOA)
A. Human Resources must provide documentation of any changes surrounding leave to Payroll through the use of a Change of Status (COS) form.
B. If the illness leave is found through attendance by the Payroll Assistant (5 or more consecutive days), the Payroll Assistant must notify Human Resources through written communication so that the LOA form is processed.
2. The Payroll Coordinator will notify the Payroll Assistant of the leave through use of calendar reminders so that:
1) The Payroll Assistant will follow-up with the individual schools to coordinate birth dates and return-to-work status. The Payroll Assistant will email the Payroll Coordinator and Human Resources with the actual dates and attendance information i.e. “no pay” status.2) Attendance should only be coded as “MATY” (maternity leave) on
and after the birth of child. All attendance prior to birth should be coded as “S” for sick leave (long-term) after 7 days consecutive sick days.
3) The Payroll Assistant must access any SLBB days that are to be exhausted prior to use of Sick Bank and/or unpaid leave of absence.
36
3. The Payroll Coordinator will open the accruals screen in MUNIS to access available sick time and opens the current salary schedule for teachers to access SLBB time.
4. The Payroll Coordinator will complete the LOA Form by filling in available sick time and reviewing the school year calendar and calculating the employee’s last day to be paid (6-8 calendar wks after birth, 2 wks before birth from individual’s eligible sick time. If physician appointed ‘bedrest’, the employee may be eligible for additional paid time off with appropriate documentation.)
A. May need to assess eligibility for sick bank use (must have letter with approval from Superintendent) and report number of days to Director of Human Resources
B. After receipt of actual birth date, reassess calculations for any potential changes in payment. If/when in an unpaid status, Payroll Coordinator will prepare a COS Form and forward to:
1) Original (yellow) to Human Resources2) Payroll - for payroll files
5. The Payroll Coordinator will then set-up a task reminder for last payment and place the LOA Form within corresponding payroll for payment adjustment.
6. When the payment adjustment is completed by Payroll Coordinator, either:
A. Place LOA Form within the next corresponding payroll for expected return-to-work (RTW) or
B. Place LOA form within “Deduct Days” file for calculating purposes at final payment of fiscal year
C. Payroll Coordinator will run biweekly LOA report to confirm inactive pays & report this information to Superintendent
7. Upon knowledge of RTW date by Payroll Assistant, Payroll Assistant will complete COS form, activate employee and forward original COS form to Human Resources. A copy of the COS form goes to the Payroll Coordinator in the respective payroll to ensure that the employee is paid and adjusted if applicable.
Vacation, Personal, and Sick Pay
Employees accrue vacation time on a based on either their collective bargaining agreement or his/her individual contract. All requests to use vacation, personal, or sick pay must be approved by their supervisors in advance. Under usual circumstances, this approval should be secured two weeks in advance.
All vacation, personal and sick time is on a pro-rated basis.
37
Employees’ vacation balances are adjusted bi-weekly to reflect vacation time taken.
Sick leave taken is monitored against each employee’s available time and is recorded on a bi-weekly basis.
Balances are reported bi-weekly on each individuals paycheck stub.
Terminations
Any time an administrator or supervisor is considering terminating an employee, the Superintendent shall be notified immediately.
The administrator or supervisor and the Superintendent shall immediately consult with the School Committee attorney to ensure that all appropriate steps are taken relative to the termination.
The School Business Administrator shall arrange with the Town Comptroller to issue a final check in compliance with state law.
The School Business Administrator shall notify the Payroll Coordinator to remove the individual from the payroll according to the advice of the School Committee’s legal counsel.
Processing Final Payment for a Member of Administrative Staff
Upon receipt of a Change of Status Form from the HR Department, the Payroll Coordinator shall take note of the last date worked by the employee. Any PTO (Paid Time Off) shall be compensated per the employee’s individual contract.
The Payroll Coordinator shall run a complete pay history in MUNIS making note of the Date of Entry (DOE) and the date of the first payment. All administrative staff who are salaried are paid a week behind. Some administrative staff may have been paid current, which was an error. This must be explained to the employee prior to issuance of the final payment (when possible). For example, Admin. Employee A’s DOE is 6/5/00. If paid correctly, their first payment would be on 6/15/00. If they were paid incorrectly and current, their first payment would be 6/8/00. The key is to assess the DOE and review the first payment made for the date, adjustments, more than one check, etc.
Findings will be provided and communicated to the Town Comptroller for processing the final paycheck so that payment will be processed timely and accurately.
Timekeeping Procedures
38
Employees are instructed on the proper charging of time to ensure the accuracy of recorded time to cost objectives. Labor hours must be accurately recorded and any corrections to timekeeping records, including the appropriate authorizations and approvals, must be documented.
Reconciliations of hours charged on time sheets to attendance records are made on bi-weekly basis.
All attendance sheets for salaried personnel are submitted to Payroll Coordinator on a bi-weekly basis.
Attendance is recorded in the individual record of each salaried employee after verification that personal days and sick days fall within the number available for each.
Balloon Payments (at Year End)
ObjectiveThis document provides step-by-step instructions on how to process a Balloon Payroll. The process described below will use generic dates of June 4 through August 24 as the period for the balloon payment. This is a separate payroll run from the normal biweekly payroll; therefore, the final teacher payroll will have two separate pay runs.
OverviewThe Balloon Payroll process is mostly used by school systems to pay their employees at the end of the school year, covering salaries due right through to the time they return in the fall. Teachers, for example, will sometimes elect to be paid their annual salary spread out over the 26 pay periods. When this method is elected, at the end of the school year, the amount due for the summer break is paid in a lump sum. Checks are processed and calculated in the normal bi-weekly fashion, however once complete, the system rolls it up into one check with one check date. This is the balloon payroll method. This ensures that the taxes are not inflated from paying out several weeks at once. By running it this way all teachers’ payrolls are complete by the end of the school year, leaving no payrolls to be run for them during the summer break. This saves both time and expense for the payroll staff to run one check run, rather than continually throughout the summer.
Prerequisites – This process is currently started by the Town Comptroller’s officeBefore you process a balloon payroll, the following steps are needed:
Make sure the ‘Permit Balloon Payrolls’ flag is checked. This is found on the ‘Installation Parameters’ tab of the ‘Control & Run Control F/M’ program, in the Generate Options section.
Make sure that you have a ‘Balloon’ Payroll Run Control Type defined in the ‘Control & Run Control F/M’ program > Run Control
Make sure any employees electing a balloon payment has the ‘Balloon’ field checked off. This is found the ‘Cycles/Other’ tab of the ‘Employee Job/Salary F/M’ program (or
39
‘Employee Recurring Earnings’ program if not using Job/Salary). Note: These would normally be set up upon entry of a new hire, given the option of electing the balloon payment method; or re-election at beginning of school year for a current employee.
Determine how many checks will need to be produced for rollup (0, 1, 2, 3, 4)Determine pay periods for defining run detailsDetermine if any benefits or deductions should be excluded from any or all of the runs
Prior to requesting that the Town start the generation of the balloon payroll, review all teachers on an unpaid LOA. They will have the date 12/31/9999 in their “include after date” field in the Employee Master F/M, Payroll Tab. Of these employees, review all employees receiving 26 (balloon) pays and that their balloon pay flag is unchecked to ensure that these pays are NOT included in the payroll.
All Longevity Pays (pay type 650/651) as well as other stipends that are issued on a biweekly basis should have the balloon pay box checked to be included.
ProcedureUse the following steps to process a balloon payroll:Open the ‘Payroll Start and Status’ program:
Payroll / Personnel > Payroll Processing Functions > Payroll Start / Status
Click on the ‘Balloon’ button
Click on the ‘Start’ button
Select the ‘Balloon’ run type on the Start Balloon Payroll window and complete the following required fields:
PP Begin date = the beg pay period date of the entire balloon check run (ie 06/04/2007)
PP End date = the end pay period date of the entire balloon check run (ie 08/24/2007)
Include in Payrolls After = same as Pay Period End date above (ie 08/24/2007). This is what tells the system not to pay them (not include them) again until 08/31/2007.
Payroll Check Date = the pay date on the check (ie 06/04/2007) once they are rolled up into one check.
Fiscal Year = <default>
Location = enter location (s) to include in this run. In this example, use BALL to BALL
40
Click the and close out of the Start Balloon Payroll window. Note: Once you have saved and returned back to the Payroll Start and Status window, there should be a ‘Balloon Payroll’ in red appearing next to Run Type, as seen below.
41
Click the ‘Generate Earning/Deductions’ button on the Payroll Start and Status window
Select ‘YES’ to the Payroll Process question “Continue with this payroll process?”
Click the “Define” button on the ‘Generate Deductions and Pay’ window.
This is where the individual payroll periods throughout the summer are designated. The School Department usually provides this data to the Town Comptroller’s office.
Begin Date = leave as 06/04/2007
End Date = change to 06/15/2007
Unclick “Increase Days Worked within this payroll” box. (Summer days are not counted as days worked)
Check # = leave as 0
Click the to accept
Click on the Add icon . This will add another run (the next paycheck).
Begin Date = 06/16/2007 (the begin date of the pay period of the 2nd check).
End Date = 06/29/2007 (the end date of the pay period of the 2nd check).
Check # = change this to 1.
Repeat Step 11 until you have the checks defined for the summer as needed. For the purposes of this example, the following additional run dates have been used:
Begin Date End Date Check #
06/30/2007 07/13/2007 2
07/14/2007 07/27/2007 3
07/28/2007 08/10/2007 4
08/11/2007 08/24/2007 5
Click to accept. Note: Check to ensure you have the right amount of checks (records) expected.
Click the ‘Execute’ button on the ‘Generate Deductions and Pay’ window
Close out of the ‘Generate Deductions and Pay’ window once the processing is completed
From this point forward, this portion of the payroll processed is completed by the School Dept’s Payroll Coordinator.
42
Click the ‘Earnings/Deductions F/M’ button on the ‘Payroll Start and Status’ window and select ‘YES’ to continue
Click to accept
Click to find the entries that were just generated. (Find locations of BALL to BALL, for example). In this example, you should see 6 records (checks) for each employee generated in this balloon run.
Verify that each employees’ earnings, deductions, taxes, etc are as you expected
The number of records in your payroll will be the number of PAYS not the number of employees until the pays are rolled up.
All changes and additional pay (such as adjustments, tutoring, stipends, etc) MUST be processed prior to the roll-up of the balloon pays (BELOW).
Close out of the ‘Payroll Earnings/Deductions File Maintenance’ window
Click the ‘Earnings/Deductions Proof’ button on the ‘Payroll Start and Status’ program and select ‘YES’ to continue
Click the ‘Define’ button and change ‘Proof Option’ to ‘B-Detail proof’, leaving others as defaulted
Click to accept
Select one of the following methods to ‘generate’ the detail proof ( )
Again, verify that each employees’ earnings, deductions, taxes, etc are as you expected
Close out of all ‘proof’ related windows and get back to the ‘Payroll Start and Status’ window
Go back up and click the ‘Earnings/Deductions F/M’ button again on the ‘Payroll Start and Status’ window and select ‘YES’ to continue
Click the ‘Global’ button on the ‘Payroll Earnings/Deductions File Maintenance’ window
Select the ‘Roll balloon checks into one check’ button on the ‘Global Functions’ window. The program processes this quickly, however, gives no notification that it has completed processing.
Close out of the ‘Global Functions’ window
Click to find all records from your process on the ‘Payroll Earnings/Deductions File Maintenance’ window. There should now be one record per employee, combining all 6 checks’ figures into one check.
Run any Vendor Processing as normal, if applicable, and verify amounts
Click the ‘Earnings/Deductions Proof’ button on the ‘Payroll Start and Status’ program and select ‘YES’ to continue
Click the ‘Define’ button and change ‘Proof Option’ back to ‘A-Final proof’, leaving others as defaulted
43
Click to accept
Select one of the following methods to ‘generate’ the final proof ( )
Again, verify that each employees’ earnings, deductions, taxes, etc are as you expected
Close out of all ‘proof’ related windows and get back to the ‘Payroll Start and Status’ window
Run the remaining payroll process as normal (Update Employee, Print checks and/or advices, GL Distribution Journal and posting, along with any other necessary reports)
Status ChangeOnce all reports, etc have been run as needed, each employee’s Master F/M (on the Payroll
tab) will show an ‘Include after’ date of 08/24/2007 (in this example). This tells the system not to pay them in regular payroll runs until after that date.
GL Impact The general ledger is impacted when the GL Distribution Journal is posted. Each account should reflect the appropriate amounts generated from the payroll run.
What’s Next?Once these checks have been processed, these employees will automatically not be included in any payroll runs until after 08/24/2007. When they return from summer break, they will be part of the regular payroll runs and be paid as normal throughout the school year (assuming they re-elect this balloon payment method again).
Updating Contract Pay/ COLA Increases
This process MUST be performed after year-end and prior to encumbering funds for salaries for the new fiscal year
A. Increasing/updating contract (pay) information1. Where applicable, update Salary Table(s)
a. Go to Personnel Processingb. Personnel File Maintenancec. Salary Table
2. Find Bargaining Unit that is affected by using the (binoculars) (i.e. SFEA) (Exhibit attached)
a. Scroll through existing data by using the arrow buttons at the bottom of the screen.
b. Copy and/or update the new contract information. Do this for each lane/grade for the SFEA example above or for each pay step.
*For SFEA, there are 2 methods of pay (22 or 26); therefore, each lane/grade has 2 pay screens. If there are 10 lanes in the CBA, there would be 20 screens total.
44
B. Apply the changes1. Go to End Period Functions2. End Period Processing3. Mass Contract Increase
C. Define the criteria being as specific as possible1. Output post to apply selected pay types2. MUNIS will print a report to review and compare data. 3. Do NOT apply the changes when prompted until the data has been verified. 4. After you have applied the changes, print the report and review each employee’s data for accuracy.
D. Processing applicable Step Increases1. Go to End Period Function2. End Period Processing3. Mass Step Increases
E. Define criteria as specific as possible1. Output post will print a report and apply changes similarly to the contract update
process2. NOTE: Review and give consideration to job shares, FTEs less than 1, and
leaves of absence as the collective bargaining agreements have specific criteria for increasing a step (i.e. 106 days worked per school year for FEA). If the employee is ineligible for the increase, you will need to manually adjust these employees.
F. Other notes:1. Systematically review all CBAs at fiscal year-end to update all renewing
contracts.2. Keep in mind that summer school rates will be paid from the rates of the
previous school year. Use ESY worksheets and not rates as updated in MUNIS for summer school/extended school year.
Analyzing the Finalized Payroll
Payroll data must be analyzed and added to year-to-date (YTD) budget workbook
To do this, open Crystal report and “refresh” data for the existing payroll1. The report is named “Biweekly Payroll Report”2. Using the Select Expert feature in the Detail section of the Crystal Report, enter the
appropriate check date in date format.3. Then Refresh data4. Export the existing payroll data to an Excel file—data only report (do not include
headers, etc.)
45
5. Save As “biweekly payroll report 10162008 (check date will change).xls”6. Save and close Crystal
Open Excel YTD budget workbook (Excel); it will be named “Payroll FY09”(Under Payroll/Erica/MUNIS/Payroll FYxx - Fiscal years will change accordingly)
1. Insert/Add a new worksheet and name it the appropriate Payroll Warrant No. (in the example above, Warrant 0908)
2. On the Summary page, add/insert a column for to include data from the new worksheet (Warrant 0908)
3. Save the workbook and get the data saved from “biweekly payroll report 10162008.xls”
4. Copy the data from the biweekly report file into the Warrant worksheet and save again
5. On the Summary page, create lookup formula to find the appropriate salaries from the appropriate warrant
6. Errors will exist due to missing Empe Ids (new hire or sub) or no pay due to LOAs or termination. Analyze and compare the data between the worksheets.
7. Analyze the data in the reverse on the warrant sheet and use filters to sort through the aforementioned scenarios.
8. Finally, when both the Summary sheet and warrant sheet totals equal, compare totals against the actual payroll warrant. Account for Town vs. School employee discrepancies if necessary.
Encumbrance Reporting and Updates
This process can only be run after the Town has finalized the entire payroll process
For the Encumbrance Report in MUNIS, go to Payroll/Personnel, End of Period Functions, End of Period Processing, Payroll Encumbrance
1. Choose Encumbrance Proof/Post (See Appendix for print screen of Defined data and explanation)
2. After data is Defined, use Output/Post. MUNIS will update the data from the payroll.3. Display the data prior to printing then choose “Yes” to apply updates4. After this is printed, run the YTD Salary Report. Notify Acctg Coordinator before
running the report. He/she will need to make adjustments.
To Run the YTD Salary Report in MUNIS, go to Dept., YTD Budget Report1. Choose the “Seg Find” button and fill in the fields outlined in the Appendix and click
the 2. Choose the “Report Options” and fill in the fields outlined in the Appendix attached
then file exit3. The Number of Records will appear at the bottom left of the screen usually
approximately 319. If more records are selected, check the defined criteria and re-run the process.
46
4. Print two reports by choosing the printer. Keep a copy for Payroll and the other to the School Business Administrator.
5. This report should be reviewed and compared with prior payroll data for accuracy. From time to time, adjustments and journal entries may need to be made if an employee is transferred to a new position or school.
Use of the MyTRS online database
This data will be analyzed during any payroll cycle and preferably prior to the end of the month to correct any contribution errors prior to the report being submitted to the Massachusetts Teachers Retirement System.
In MUNIS, first spool the “mag media” file 1. In MUNIS, go to Payroll/Personnel, Retirement, Northeast, Massachusetts, and
Mass. Teachers Retirement Rept/Mag2. Define the data parameters (Appendix) and Generate.3. The data in the Generate screen should not be changed. 4. Execute from this screen. A WARNING message will appear but click “yes” to
move forward.5. Exit this screen and on the Retirement Report screen, output to generate and print
the report.6. The mag media file will be spooled as long as the Defined Output type was set to
both. The mag media file name will appear at the bottom of the screen.7. Use the Spool File shortcut to open the data and Save As a Notepad (txt file)
You can access MyTRS via their online portal using your personalized log-in and password. There are User Guide instructions printed in the Appendices and also available through MTRS’ website.
1. You will first need to import the Text file for the monthly earnings and deductions. Once the file is imported, you may make any necessary corrections in Edit mode prior to submitting the report.
2. After the file is Imported and before Editing, you will be asked to Queue the file Verification for initial errors. Once this is done, you will then be asked to Process the report for Review.
3. The system will advise “Processed Successfully” 4. You then will be able to click into the Report for Review & Editing.5. It is recommended that you Print the Error report and go through the list to find and
correct each error. This may involve working with Human Resources for Employee File maintenance as well in the instance of unpaid leaves.
6. Review each employee’s file in MUNIS (pay and retirement screens) and make necessary corrections.* If the correction is involved, contact MTRS for feedback i.e. the employee may owe funds or vice versa.
7. When all errors are resolved, you may submit the file report to MTRS.
47
End of Year Reporting
Annually, the Department of Elementary and Secondary Education holds guidance sessions to familiarize school districts with updates and changes to the End of Year reporting process. Attendance at such meetings is strongly encouraged.
The School Business Administrator shall be responsible for the submission of the End of Year report. Such report shall be submitted to the DESE not later than September 30 for the year ending June 30. Reports are uploaded through the DESE secure portal. Consistency in reporting from year to year is critical.
The End of Year report consists of a variety of schedules that document all school department expenditures for the fiscal year. Schedules shall be completed as required based on expenditure reports generated directly from MUNIS and the creation of various crosswalk reports in Excel format.
Data for completion of Schedule 4 shall be obtained in conjunction with the Director of Pupil Services. The Director should provide detail as to percentages involved and how they were determined.
Data for completion of Schedule 7 shall be obtained from the Transportation Coordinator. Reports should be maintained for auditing purposes.
Data for the completion of Schedule 19 shall be obtained from the Town Comptroller in accordance with the agreement between the Town and the Schools.
All supporting documentation used to prepare the End of Year Report including any working documents, crosswalk, and/or MUNIS reports must be maintained for auditing purposes.
Amendments can and should be made to the report based on:1. recommendations from the auditors2. recommendations from the DESE3. changes to the budgetary appropriation4. identification of erroneous data submitted
48
Year End Issues
Prior to year end, the Accounting Coordinator shall review a complete listing of all open purchase orders to determine the status of such orders. A Year-to-Date expenditure report detailing encumbrances should be compared to the open purchase order report. Any discrepancies should be immediately documented to the Town Comptroller for adjusting entries. Purchase orders that are no longer needed should be liquidated. A summary of the remaining open purchase orders will be submitted to the Town Comptroller and carried forward into the next fiscal year. Payments made for these orders in the next fiscal year will be charged to general ledger account number 01300800 57000. Any outstanding amounts not spent at the end of the next fiscal year will fall to the Town’s fund balance at year end.
49
Other Procedures
Mail for Payroll Department
1. The Payroll Assistant will pick up, open, review, and date-stamp all inter-office and U.S. in-coming mail upon arrival in the morning and before departing in the afternoon.
A. In the absence of the Payroll Asst., the Payroll Coordinator will do the same.
2. Planned absences should be noted both in E-Mail and Voicemail messages.
A. Dates of absences and a return date should be included so that customers are aware when they can anticipate a response.
3. General Voicemail Box for Dept
A. This Box should be reviewed on a daily basis upon arrival and before departure by the Payroll Assistant
B. All communication will be recorded in the Log Book so that other members of the Dept will be aware of the status. All communication will be recorded by date.
C. In the absence of the Payroll Assistant, the Payroll Coordinator will do the same.
Postage Meter
School Locations/Departments Responsibilities:
To increase a school’s or department’s postage balance, a requisition is created by the school or department’s secretary in the amount needed.
The Requisition is made out to USPS – Postage by Phone, vendor number 11874.
In the Line Detail section of the requisition, include the phrase “Funds to be added to Postage Meter”.
Central Office Responsibilities:
50
Once the requisition is converted to a Purchase Order, the Purchase Order is used as an invoice and payment is made to USPS – Postage by Phone.
Within 7-10 business days after the check is mailed to the vendor, check the balance of account on www.pitneybowes.com. Login with User ID = franklinschool, and the appropriate password.
Once the funds are available, they can then be added to the meter. To do this, pull the blue lever of the postage meter machine forward. This will release the meter from the base of the machine.
The meter is then brought to the PPS department and plugged into the data line. A message will appear stating “Wait for Initialization”.
When options appear, select “Refill”, “Other Refill”, key in meter password and press “Enter”.
Enter the amount available as indicated on website and hit “Enter” and then “OK”.
Wait for processing to complete and the press “Enter” when done.
Unplug the meter and return it to the base of the postage machine.
Press “Tape” to print tape showing the funds have been added.
Follow instructions of “Monthly Postage Meter Report”.
Monthly Postage Meter Report
Central Office Responsibilities:
Before creating the Monthly Postage Meter Report, the data must first be collected from the postage meter.
To “wake up” the machine, press “Enter”. From the options which appear on the display screen, select “Reports” and then (#2) “Multi Account Summary”.
Press the button labeled “Tape” and the summary of all location accounts will print out on postage label sized tapes.
Select (#5) “Funds Report” and then press “Tape” again and a tape will print out with the multiple information.
51
Once the tapes are printed, press the “Menu” button and select (#2) “Set Up” and then (#3) “Account Set Up”, enter the meter password as the password and press “Enter”.
On the display screen, arrow down until (#11) “Reset All Accounts” is available and select. Next choose “Reset”.
The next prompt to be answered is “Piece Count Zero?” Select “Yes”. This completes the data collection process for the monthly report.
The “Monthly Postage Meter Report” is located in Excel on the Q: drive. It is in the folder labeled “Postage” and in the file labeled “Postage FY09”.
Open the file and select sheet tab “Acct Summary”. Enter the number of pieces for each location provided on the “Multi Account Summary” tapes printed as directed in steps (#2) and (#3) above.
Next, click on the sheet tab labeled “Location Detail”. In this sheet, fill in the date and dollar amount (entered as a negative) in each location’s grid. If funds were also added prior to this exercise (see “Adding funds to Postage Meter”), enter that amount (as a positive) and include the purchase order number next to the dollar amount.
52
Food Service
Service to Students:
The goal of the Food Service Program is to provide quality food and a variety of menu choices at reasonably cost efficient prices to the students of FPS while maintaining a self-sustaining program pursuant to the guidelines of the National School Lunch Program (NSLP). (The measure of efficiency is 17-19 meals per labor hour.)
The National School Lunch Program (NSLP) is a federally assisted meal program operating in nearly 95,000 public and nonprofit private schools and residential child care institutions. It provides nutritionally balanced, low-cost or free lunches to more than 26 million children each school day. Established under the National School Lunch Act, signed by President Harry Truman in 1946, the program celebrated its 50th anniversary in 1996.
The U.S. Department of Agriculture, through its Food and Nutrition Service (formerly the Food and Consumer Service), administers the program at the Federal level. At the State level, the NSLP is usually administered by State education agencies, which operate the program through agreements with local school districts. School districts and independent schools that choose to take part in the lunch program receive cash reimbursement and donated commodity assistance from USDA for each meal they serve. In return, they must serve lunches that meet Federal nutrition requirements, and they must offer free and reduced-price lunches to eligible children.
In 1994, FNS launched the School Meals Initiative for Healthy Children to teach children the importance of making healthy food choices, and to support school food service professionals in delivering healthy school meals. Supported by legislation passed in 1994 and 1996, the initiative updated nutrition standards so that all school meals meet the recommendations of the Dietary Guidelines for Americans. New regulations implementing the initiative became final in June, 1995, and took effect at the beginning of school year 1996-97.
School lunches must meet Federal nutrition requirements, but decisions about what specific foods to serve and how they are prepared are made by local school food authorities.
Current regulations require schools to meet the Dietary Guidelines for Americans, which recommend that no more than 30 percent of an individual's calories come from fat, and less than 10 percent from saturated fat. Regulations also establish a standard for school meals to provide one-third of the Recommended Daily Allowances of protein, Vitamin A, Vitamin C, iron, calcium, and calories.
Schools have the option to choose one of four systems for their menu planning: Nutrient Standard Menu Planning, Assisted Nutrient Standard Menu Planning, the traditional meal pattern, and the enhanced meal pattern. Both Nutrient Standard and Assisted Nutrient Standard Menu Planning systems base their planning on a computerized nutritional analysis of the week's menu. The traditional and enhanced meal pattern options base their menu planning
53
on minimum component quantities of meat or meat alternate; vegetables and fruits; grains and breads; and milk.
USDA has made a commitment to improve the nutritional quality of all school meals. The Department works with state and local school food authorities through the Nutrition Education and Training Program and Team Nutrition initiative to teach and motivate children to make healthy food choices, and to provide school food service staff with training and technical support.
Menu Planning: FPS currently outsources its food service management to Whitson’s Culinary Group, who follow the Nutritional Guidelines set forth by the Healthy, Hunger-Free Kids Act of 2010. http://www.fns.usda.gov/cnd/Governance/Legislation/CNR_2010.htm
The School District includes nutrition guidelines in the Request for Proposals when contracting a management company to operate our program. The language is stated as follows:
"The FSMC shall serve reimbursable meals that comply with the Dietary Guidelines for Americans and the nutrient standards established by USDA in Federal regulations for the National School Lunch Program and the School Breakfast Program and the school districts Nutrition Guidelines."
The Food Service Management Company is selected using a Request for Proposal under the rules and regulations of Chapter 30(b), Massachusetts procurement law. The Town Procurement Officer along with School Business Administrator reviews the requirements of the RFP and the submissions by potential providers and makes a recommendation to the School Committee for selection.
Financial Operations:
The Food Service program is accounted through a revolving account and is to be self-sustaining.
Each school/location has a Cafeteria Manager who is responsible for the ordering and purchasing of food and supplies for his/her respective school/location.
Records are maintained at each location daily.
Cost: Schools in the lunch program get cash subsidies and donated commodities from the U.S. Department of Agriculture for each meal they serve. In return, they must serve lunches that meet Federal requirements, and they must offer free or reduced-price lunches to eligible children.
Any child at a participating school may purchase a meal through the National School Lunch Program. Children from families with incomes at or below 130 percent of the poverty level (currently $21,710 for a family of four) are eligible for free meals. Those between 130 percent and 185 percent of the poverty level (currently $30,895 for a family of four) are eligible for reduced-price meals, for which students can be charged no more than 40 cents.
54
Children from families with incomes over 185 percent of poverty pay a full price, though their meals are still subsidized to some extent. Local school food authorities set their own prices for full-price meals.
For application see website: www.franklin.k12.ma.us for Free & Reduced Lunch application.
Free and Reduced Lunch Application
Free and Reduced student information is kept in 3 places:1) In the blue folders in the tall file cabinet behind my desk.2) In “Suzanne’s Stuff” folder on my desktop under “All Schools Free and Reduced
Lists.”3) In the Nutrikids system
a) The Nutrikids system draws its information from the daily Aspen import. See Daily Aspen Import instructions for how to do the daily import.b) In Nutrikids, you can see a student’s eligibility status by looking at the individual student’s information under the second tab (Account) in the status box in the lower left corner.c) To change a student’s status in Nutrikids:
1. Go to Status box and click “Change Meal Status”2. Use the drop down menu to choose the correct status: Free, Reduced or
Full Pay.3. Click “Save” (button on upper left of Student info).
***IMPORTANT: Since the POS draws its information from Aspen, the school secretary must change the child’s status in Aspen. Otherwise, the student’s status will revert to whatever it is in Aspen after the Daily Aspen Import. It is, therefore, very important for the secretaries to enter the student’s status in a timely manner. As soon as there is a change to a student lunch status, the secretary should be e-mailed, requesting that she update the student’s status in Aspen. (The data secretary for FHS is Ivy Patten). Check the student record the next day to make sure that the secretary updated Aspen, and the student is now coded correctly in Nutrikids.
If the daily Aspen Import indicates that we have new students or de-activated students, make a note of their student IDs. After you accept the Aspen import, search those student numbers. If a de-activated student was coded as Free or Reduced, you will need to remove them from the All Schools Free & Reduced spreadsheet in the FPS Café, and you will also need to indicate this on the handwritten list in the blue folder for that student’s school. If a new student has been added with a Free or Reduced status, call the secretary to find out why. If they had left during the same school year and are now returning, they are entitled to keep the same status they had when they left. If they have a sibling who is free/reduced, they can get the same status as the sibling. But if they have not been enrolled this year and don’t have siblings who were enrolled this year, then we will need an application in order to see if they are eligible for free/reduced.
55
All free & reduced forms, including applications and letters, can be found in this computer, under “My Documents,” in a folder called “Free and Reduced.”
Setting up for a new School Year:
Secretaries should NOT touch student eligibility statuses over the summer. Students are eligible to remain on the same free/reduced lunch status they had the previous year until the end of September, to give us time to process their new applications. Students should still be coded in Aspen and Nutrikids with the status they had last year.
Over the summer between school years, clean out the blue folders and set them up with new lists. Set up a new “All Schools Free and Reduced” list.
Get new forms & letters (if they have changed) and new eligibility guidelines. Sites are bookmarked on this computer in Internet Explorer in a Favorites folder called “Free or Reduced Info.”
Have copies of Free & Reduced applications printed at Allegra printing. Print enough so that every student gets one at the beginning of the year (approx 6000). Ask Allegra to bundle them into groups of 100 applications to make them easier to count and divide between schools.
Distribute the Free & Reduced applications to all the schools by mid-August, so that the schools can either mail them home with their beginning-of-year packets, or hand them out on the first day of school. Along with the applications, leave the secretary with the new eligibility guidelines and a memo explaining the Free & Reduced process for the year. (Previous memos for this purpose are on my computer, in “My Documents” in the “Free & Reduced folder. A copy of the August 2010 memo is included in this section of the binder.)
Direct CertificationShortly before the beginning of the school year, the state will send us a list of students who are
Directly Certified for free lunch for the upcoming school year. These students’ families participate in SNAP or TANF or another qualifying program. It is important to notify these families of their free lunch status as soon as possible, because they do not need to send in an application, and this cuts down greatly on paperwork for the Food Service Office and each school’s Main Office. (All Direct Cert students are Free. There are no Directly Certified Reduced students.)
The DOE collects this data in April or May, so the data you get will be a school-year behind. Students listed as 5th graders at Parmenter, for example, will probably be 6th graders at Remington by the time you get the list.
Beginning in Mid-August, go to the DOE’s Security Portal to see if the Direct Certification list is available. IT will compare this file with our existing student information files in Aspen and send a spreadsheet with the names of the students who are a Direct Match via the DOE’s Virtual Gateway. IT generates letters and address labels for each student who is a Direct Cert. They also update these students to reflect that they are coded as ‘Free” in Aspen, and therefore, in Nutrikids.
Send out the Direct Certification Approval letter to each family, making sure that the letter lists all students in their family who are listed on the Direct Cert list.
Add all Direct Cert students to the spreadsheet - “All Schools Free and Reduced.”
New Applications During the School Year
56
Check to be sure the school principal has signed the application, and determine if the student qualifies for free/reduced. If a student qualifies for free/reduced, and the application came from any school EXCEPT FHS:
1) Add them to the All Schools Free & Reduced List spreadsheet.2) File their application alphabetically (Free, Reduced or Denied). 3) Email the secretary and let her know the application was approved. Ask her to send out the
approval and update the student(s) in Aspen. If the application is for siblings at multiple schools, email the secretary for each school where a sibling is enrolled. The secretary for the school that received the application should send the approval letter. The other secretaries will just need to update the eligibility status for the siblings who are enrolled at their school in Aspen.
IF THE APPLICATION CAME FROM FRANKLIN HIGH SCHOOL:1) The Principal does not sign these applications. The Assistant to the Food Service Director
can sign them.2) Notify Ivy Patten to update the student in Aspen (Ivy works Tues, Wed & Thurs only).3) Add the student to the All Students Free & Reduced List.4) Mail the approval letters from this office for FHS.
If an application is being denied:Follow the same steps, except:1) File the application alphabetically in the ‘Denied’ folder.2) List the student in the ‘Denied’ worksheet in the All Schools Free & Reduced
spreadsheet.3) Notify the secretary that the application was denied and ask her to send out a denial
letter WITH the Hearing Procedure form. (The approval and denial letters are the same letter, just check off a different box). Send denial letters for FHS from Food Service Office.
To Open an Account with myschoolbucks.com
1. Go to : www.myschoolbucks.com2. Select: I’m new to MySchoolBucks.3. Select a state from the drop down menu (MA) and Continue.4. Select School District from drop down menu (Franklin PS) and Continue.5. Complete personal information: Name, Address, Day / Evening Phone numbers, E-mail
address.6. Add Account:
Create Login ID (must be at least 4 characters and may contain letters, numbers, underscores, dashes, periods or @ signs).
Create a Password (must be at least 4 characters, case sensitive). Confirm Password. Select Security Question from drop down menu. Enter Answer to Security Question. Check box to indicate that you are 18 years or older.
7. Register
57
8. Finish9. Look up your student/Add a Student: in order to add a student to your account, you will need
their 7 digit Student ID number. This can be obtained by contacting the Food Service Office at 508-613-1732 or the main office at your child(ren)’s school(s).
10. Payments can be made with a major credit card or via e-check.
* Please note that there is a $1.95 fee charged for each transaction. If you place money on more than one family member’s account during a transaction, you will be charged only one transaction fee. This fee is charged and collected by the third party for this service (myschoolbucks.com).
Students at the High School and Middle School levels are not permitted to charge a lunch. Elementary students are permitted to charge up to three meals. Charges are tracked through the electronic Point of Sale program used by the Franklin Public Schools.
Students who have reached the charging limit will be provided with an “emergency meal”. Under no circumstances will students be denied food because they lack the funds to pay. Choices of “emergency meals” include cheese or peanut butter and jelly sandwiches with a piece of fruit and a choice of milk.
Students provided with an emergency meal will have the cost of the meal added to their balance and parents/guardians will be notified of such balances on a monthly basis. Reimbursable meals served shall be claimed based on the eligibility status of the student. The foodservice department will make every effort to collect unpaid balances and will contact the parents/guardians to identify any extenuating circumstances that might exist within the household. Thereafter, the foodservice department will track negative balances and report same to the School Business Administrator prior to the close of the school year (June 30th). The School Business Administrator shall cause a journal entry to be made to charge the uncollected debt to the School budget appropriation.
Point of Sale: The POS communicates between Aspen software and MyNutrikids and MySchoolBucks to retrieve personalized information regarding each student for accounting/payment and any health concerns such as food allergies.
Procedures for Daily Aspen Import
Wait until breakfast is finished being served at FHS (approximately 7:30 AM).
In Nutrikids POS Manager Progam:
1. Import Student Info from Aspen:Tool BarFeatures NextImport/Setup District Data Student ImportNext(Student Import sample view)Import
58
You have selected to update the Student File. Are you sure?Yes (Student Records are updated from Aspen)Import CompleteOK
Check import for: Students added to database Import Summary Student Active/Inactive Changes Exception Report - all bad/invalid school values should be PK (pre-K)
Print any pages with changes. Press OK.
If the only page you need to print is the Import Summary: ClosePrint SummaryPrint / OK
** If there is a problem with the Import and we do not want to save this data - for example the number of Free, Reduced or Total students has changed significantly and does not seem correct then:
Restore pre-import data Contact IT
2. Import Serving Line Data:Tool BarS.L. DataImport Serving Line DataCheck boxes for “Backup Data” and “Select All”Transfer/RefreshYes
If all imports are completed successfully, then select ‘OK’ and ‘Close’.If not, contact Nutrikids.
3. Transfer to Serving Lines:Tool BarS.L. DataTransfer to Serving LinesCheck box for “Select All”Transfer/Refresh
If all transfers were successful, select ‘OK’ and ‘Close’.
BICO and Students Who Are Not Included in Aspen Import
There are some students who are intentionally not included in the Aspen import. They include students who are enrolled through BICO and ECDC (pre-K).
59
***To separate a student from the daily Aspen import, go into the student’s individual information in the POS Manager system. Under the third Tab, “Notes/Allergy”, click the two boxes in the lower right hand corner:
Ignore Active Only ImportDo Not Update During Import
This will prevent the student’s record from being over-written or de-activated when an import is received from Aspen.***
The BICO folder lists the currently enrolled BICO students at FHS and Annie Sullivan Middle School, and their ID numbers.
BICO students are not actually enrolled in the Franklin Public Schools, so they are not listed in Aspen. We have to create ID numbers for them. Their ID numbers are B####, for example B1013. Their alternate ID’s begin with 222 in place of the “B” (for example 2221013). The students use the Alternate ID, because there is no “B” key on the pinpad at the registers. The list in the accordion folder has the existing numbers. New students are assigned the next sequential number available.
To add a new BICO student, in the Nutrikids POS system go to:
Students Add Fill in the students ID number (B####) and their alternate ID number (222####), their
name, grade, school, and any other information available. On the third tab, “Notes/Allergy Info,” Click the two boxes in the lower right hand
corner: Ignore Active Only Import Do Not Update During Import
If you do not click these two boxes, the next time there is an Aspen import, the BICO student will be “de-activated.” This happens because Aspen will have no information for this student, and Nutrikids will assume they are no longer enrolled.
Other reasons to disconnect a student from the Aspen import: One family uses different names in school than their official names in Aspen (I don’t think the names have been legally changed).
Cash Handling Procedures:
Proper cash handling procedures are an essential part of managing a food service operation. It is the responsibility of the Manager to obtain a complete understanding of these procedures. It is also the Manager’s responsibility to train each employee that handles cash to follow the appropriate procedures at all times.
60
At the start of each cashier's shift, the cash drawer must be counted by the manager in the presence of the cashier. They must agree on the amount of the start bank and each sign the Cashier’s Cash Counter Form.
The register drawer must be kept closed at all times, including between transactions.
Counterfeit bill detection pens will be available at each point-of -sale for cashiers to use.
When making change, start from the amount of the sale and count up to the amount tended. Always count the change first, and the bills last.
The manager should be called immediately to adjust any cash register discrepancy or difference of opinion with customer.
No one should have access to the register other than the cashier during their shift. If the cashier must leave temporarily, they must logoff from the register, lock it, and notify the Manager.
No money should be left outside the register at any time after the transaction has beencompleted.
At no time should pocketbooks or other personal belongings be kept under or near the register.
If there is a shortage in bills or coins to make change for a transaction and there is a second register and Cashier, one cashier may make change with a second register (in the presence of the second Cashier). This may occur only if the transaction is reimbursed at the same time. At no time should one register "owe" another register anything.
If there is a register malfunction that prevents you from performing transactions, the Manager should be notified immediately.
Audits may be performed periodically by the manager or supervisor.
Correcting Errors – Nutrikids
Same dayIf a cashier has made an error on a student’s account and it is discovered the same day or just a few days afterward, the most accurate way to fix the error is to VOID the incorrect entry and RE-ENTER it correctly.
61
If the cashier has not closed out for the day, this can be done at the register.
If the register has been closed out for the dayTo VOID:In the Nutrikids Manager System:
AccountingView/Edit TransactionsChoose the type of transaction you are correcting – Sales, or PrepaymentChoose the correct school and line, date and lunchChoose the transaction that needs to be fixed, and double click on it.Click the green “active” button to void the transactionAre you sure? Click yes
TO RE-ENTER CORRECT TRANSACTION:
IF YOU ARE CORRECTING A SALE:In the list of transactions, click the top tab that says “Add Student Sales”
Enter the student’s nameChoose that studentDouble click on what the student actually purchasedEnter the AMOUNT TENDERED, click ENTERClick Save.
IF YOU ARE CORRECTING A PREPAYMENTClose out of all boxes until you are back to the “notebook” page againStill in the Accounting tab, click the top item: “Enter Payments/Refunds”Select the date, line, and lunchEnter the student’s nameEnter the pre-payment information (amount, cash/check, check #)Hit save
Fixing Mistakes from several days ago
If the error occurred several days ago or longer, do an Account Adjustment so the day’s sales are not affected.
In the Nutrikids Manager System:AccountingAccount AdjustmentsStudent Balance AdjustmentDouble click on the student
Enter the amount of the adjustment, choose “add to balance” or “deduct from balance”Enter a brief explanationHit Save
*** Account adjustments cannot be voided or deleted. If you make an adjustment in error, you will have to make another adjustment to fix it.
62
*** Be careful what you write in the adjustment comments. These can be seen in the Transaction History that the parents see, and cannot be deleted or changed.
Once an adjustment or a Void/Re-enter has been done, if you want to see it right away at a register you’ll need to do a Transfer To Serving Lines, and the register would have to do a Refresh.
CLOSE OF EACH SHIFT / END OF DAY
Cashiers: Count the money in the drawer and complete the Cashier’s Cash Counter Form and
sign it. Return the remainder of the bank to the drawer. The drawer/bank should be taken to a secure location so that the cash drawer can be
verified and the deposit completed. When processing a transaction, verify that you have the correct student or adult
employee account (ID#). Individuals must use their own account (ID #) when purchasing lunch or breakfast. Accounts are not interchangeable among siblings and/or friends. Adult employees and their children who attend a school within the Franklin Public Schools cannot share accounts. Adult accounts can be established by the Food Service Office.
Managers: After end of day routine is completed by cashiers, the End of Day Reports are printed
by the manager. The Manager counts the cash drawer and completes the deposit slip. Make note of
any changes or corrections to the Cash Counter Form and sign. Make sure that all checks received are filled out completely, signed by the parent and
endorsed with the school stamp on the back. List checks on your deposit slip and include in your deposit totals.
Money should never be left unattended. Coin banks must be locked in a secure location.
Attach Cash Counter Form for each cashier along with the blue copy of the deposit slip to the End of Day Report and forward to the Food Service Office via inter-office mail. Bring yellow copy of deposit slip and deposit to the bank with backup (POS cash counter).
The deposit slip must match the cash in drawer on the End of Day report. Make sure that all checks received are filled out completely, signed by the parent and
endorsed with the school stamp on the back. List checks on your deposit slip and include in your deposit totals.
63
Oak St/Horace Mann, Remington/Jefferson, Keller/Sullivan: make sure to use the corresponding deposit slip for each school.
The Deposit Control Log should be completed by the manager/acting manager before taking the deposit to the bank. The courier must sign for the deposit when it is picked up at FHS. The completed Deposit Control Log must be forwarded to the Food Service Office on the first business day of the following week.
Manager will use the last 15 minutes of their shift to take the deposit to the bank. Deposits must be brought to the bank on the same business day that the transactions occurred with the exception of FHS which will be locked in the safe and deposited the following business day. If you are unable to get to the bank for any reason, contact the Food Service Office to make alternate arrangements for the deposit to be brought to the bank. Deposits must not be left at the school or brought home under any circumstances.
Managers will complete Auto Mileage Reimbursement Form that is true and accurate with respect to dates traveled to the bank and the correct mileage. Each month should be entered on a separate form, signed, and submitted to the Food Service Office for approval. Reimbursement will be made on a quarterly basis. Inaccuracies in completing the Auto Mileage Reimbursement Form may result in disciplinary action.
Managers will act in a professional and appropriate manner as representatives of the Town of Franklin when dropping off their deposit at the bank. Cash should be neat and orderly with bills banded and coins rolled as necessary.
Over/Shortages will be tracked by the Food Service Office and repeated variances in excess of $ 3.00 will require an explanation.
Reconciling Bank Deposits - Daily
1) At the end of each day, Managers should attach the blue copy of their deposit tickets to their Day End Summary, and send to the Food Service Office with Robert. File in the weekly folders in the file cabinet on the left side of the desk. Group together by day with a paper clip.
2) Each morning, Robert brings back the large green deposit bag from the bank with the bank’s receipts from two days prior. These receipts include the yellow copy of the deposit ticket which is stamped on the back by the bank with the date and time, amount of the deposit, and the cash counters that the managers sent to the bank.
3) Match the yellow deposit tickets with the Day End Summaries from that same day (the ones filed in the right hand drawer the day before). CHECK THE YELLOW DEPOSIT TICKETS CAREFULLY to see that the amount stamped by the bank matches the amount on the “Cash in Drawer” line on the Day End Summary.
After you do this for all schools, and if all schools’ deposits are correct:
64
4) If the bank deposit matches the blue deposit ticket and the Cash In Drawer line, enter the amount for each school in the appropriate spot in the monthly income spreadsheet.
Go to the FPS Café FolderFHS2010-2011 IncomeCurrent month’s IncomeIncome by School page (bottom tab)
5) Update the Bank Deposit Report in the Nutrikids manager system. Go to:
AccountingBank DepositsEdit/Modify DepositsPut in the date for the deposit you are working on and hit “next.”If you do not need to enter any adjustments, hit “SAVE” on the lower right – this will add the day’s deposits, as-is, to the bank deposit report. If you do not hit save, the column for that day will remain zeroes. (If you need to do an adjustment, see 6b below).
6) IF THE DEPOSIT IS ‘OFF’ – if the bank counted a different amount of money than a manager indicated on her deposit ticket:
a) On the Monthly Income spreadsheet in the FPS café, for each school enter the amount from the “Cash In Drawer” on the day end summary (should match the amount the manager wrote on the deposit ticket). Then go to the column on the right labeled “Bank +/-“ and enter the adjustment (ie. 1.00 or –1.00. If there are multiple adjustments from different schools on the same day, you’ll have to total them and get a net adjustment and put it in that column).
b) In the Nutrikids Bank Deposit report, follow step 5 above through entering the correct date. Highlight the school that needs to be adjusted, and click the “Add Bank Adjustment” button just below the list of schools. Enter the adjustment amount, click “add to deposit” or “deduct from deposit” as appropriate, and enter any details in the box on the right (I usually write, “Deposit was over by $1.00. Total deposit is $xxx.xx) Hit Save. Then be sure to HIT SAVE AGAIN on the page that lists all schools, or the Bank Deposit Report will still show zeroes for the schools you didn’t adjust.
c) On the Day End Summary for that school, in red, next to the “Cash in Drawer” line, write the amount of the adjustment and what the total deposit should be.
7) Double check the bottom right box on the Nutrikids Weekly Deposit report with the weekly total on the Monthly Income spreadsheet to be sure they match.
8) Print a total Day End Summary for the district. Reports
Serving Line Reports Day End Results
Summary Select All Schools
65
Enter the correct Date Only print the LAST PAGE of the report
For each school, remove the blue copy of the deposit ticket from the Day End Summary and attach the yellow copy. Put all the Day End Summaries with the yellow tickets in order, put the total for the district on the front, and staple it all together. On the Total Day End Summary for the district, next to the Cash In Drawer line, in red, write each adjustment for each school, and what the actual total deposit should be.
9) File the stapled forms in the weekly file in the right-hand drawer.
10) Email any cafeteria managers whose deposit was incorrect, let them know what the mistake was.
End of Year – Final Deposit The final deposit of the year should include a separate deposit slip for the
drawers/banks for each school. Oak St/Horace Mann, Remington/Jefferson, Keller/Sullivan: make sure to use the corresponding deposit slip for each school.
1) Procedures for Daily Aspen Import
Wait until breakfast is finished being served at FHS (approximately 7:30 AM).
In Nutrikids POS Manager Progam:
4. Import Student Info from Aspen:Tool BarFeatures NextImport/Setup District Data Student ImportNext(Student Import sample view)ImportYou have selected to update the Student File. Are you sure?Yes (Student Records are updated from Aspen)Import CompleteOK
Check import for: Students added to database Import Summary Student Active/Inactive Changes Exception Report - all bad/invalid school values should be PK (pre-K)
Print any pages with changes. Press OK.
66
If the only page you need to print is the Import Summary: ClosePrint SummaryPrint / OK
** If there is a problem with the Import and we do not want to save this data - for example the number of Free, Reduced or Total students has changed significantly and does not seem correct then:
Restore pre-import data Contact IT
5. Import Serving Line Data:Tool BarS.L. DataImport Serving Line DataCheck boxes for “Backup Data” and “Select All”Transfer/RefreshYes
If all imports are completed successfully, then select ‘OK’ and ‘Close’.If not, contact Nutrikids.
6. Transfer to Serving Lines:Tool BarS.L. DataTransfer to Serving LinesCheck box for “Select All”Transfer/Refresh
If all transfers were successful, select ‘OK’ and ‘Close’.
Assistant to Food Service Director
Daily Schedule:
1) Import Aspen update to Nutrikids (see Daily Aspen Import section).
2) Double-check that any Free/Reduced status updates from the day earlier came through the Aspen update correctly.
3) E-mail Daily Specials to Lou at front desk for morning announcements (before 8:30).
4) Make signs for daily specials to post at each cafeteria serving line entrance.
5) Check e-mail.
6) Check voicemail.
67
7) Reconcile Bank deposits from 2 days prior (see Banking section) and update Bank Deposit Report.
8) Get JFK count for Rashiba.
9) Sort mail for Food Service Office.
Weekly Schedule:
1) After all deposits for prior week are reconciled and entered, send weekly deposit reports to Sandy Fanning at the Treasurer’s office and Susan Gagner in the Comptroller’s Office. Make a copy for Miriam Goodman for her monthly report file. (See Banking section for instructions).
2) Send late notices to FHS students who owe more than $8.40 (send notice to each family maximum of once every two weeks). See POS section for instructions.
Monthly Schedule:
1) At the end of each month, request the Monthly Attendance Report (from Aspen) for that month from Secretaries at each school.
2) Fill in Claim Form for all schools on the DOE website (Security Portal) - https://www4.doemass.org/auth/Login.
Click Nutrition / Click to Continue / School Lunch and Breakfast / Claims / School
Selection. Select a school.
Get enrollment (membership) and average daily attendance figures from the Monthly Attendance Report.
Print Monthly Claims Report from the POS Manager system:Reports/ReportsClaim ReportsMonthly Claims / Next
Report based on location sold / NextSelect all / Next Select date range - 1st of the month through last day of monthInclude Overclaim Edit Check / Finish.
Use the Monthly Attendance Register for each school to enter the following on the School Claim Report:
68
Enter the enrollment (Total Members)Enter the Average Daily Attendance
Use the Monthly Claims Report for each school to enter the following on the School Claim Report:
1. Enter # Free Apps and # Reduced Apps (Approved Free and Reduced) 2. Check and enter the total Days Open for lunch. For FHS, also enter the total
days open for breakfast.3. Enter total number of meals served (free, reduced and full). Fpr FHS, make
sure to enter breakfast and lunch totals.4. Check the box at the bottom right indicating that you are “DONE”.5. Click on “SAVE”.6. If you need to make a correction, uncheck “DONE” and make any necessary
changes. Then reclick “DONE” and “SAVE”.
After the information for all schools is entered and saved:
1. Go to District Claims and enter the costs for breakfast (FHS only) and Lunch (all schools).
2. Save / Submit3. Make a copy of the Reimbursement Claim for Miriam’s monthly folder.
3) Calculate Sales Tax on food sold to Adults, and fax this data to Sandy Fanning as soon as possible after the previous month end.
a. In the Nutrikid manager system, go to: ReportsServing Line ReportsPeriod End SummarySummarySelect All SchoolsSelect All StationsFrom first day of month to last day of monthFinish
b. In the FPS Café, FHS folder, bring upMeals Tax Sheet for School Lunch FY11 2.xls
c. In the Gross Receipts from Sale of Meals, enter the amount from Total Daily Sales in the Period End Summary.
d. In the Total Charged for Exempt Meals, enter the amount from Student Totals in the Period End Summary.
e. The sheet will subtract the Student total from the Total Sales, and calculate the tax due to Franklin and to the State from the sale of meals to Adults.
f. Send warrant to A/P.
69
4) Send Monthly Reports to Miriam Goodman in the following order:
a. Turnover Sheetsb. Nutrikids ACH Reportc. Weekly Deposit Reportd. Monthly Income Sheete. Period End Detailsf. Period End Summaryg. Whitson’s Backup Documentation (via e-mail)h. Reimbursement Claimi. Reimbursement Checkj. Cash Reconciliation Report
70
Copies of all forms are available on the shared drive and should be printed at each location as needed.
I have read and understand the Cash Handling Procedures.
Location: __________________________________
Cashier: Print and sign below
___________________________ ___________________ ____________Print Name Signature Date
Manager: Print and sign below
_________________________ ______________________ ____________Print Name Signature Date
Personnel Practices:
The Food Service Management Company (Whitsons) is responsible for training and hiring all Food Service staff within the guidelines of FPS policy, the Collective Bargaining Agreement in place, and all Federal and State law.
Equipment:
Purchasing and maintained by FPS
Routine Inspection provided by
Reporting:
On Site Reviews
Daily/Weekly/Monthly Reporting:
DOE Requirements:
Cash Counter Form – Date: _____________________
School: ___________________ Line # _______
Cashier: ___________________
Opening Bank Amount: $____________ Closing Bank Amount: $_______________
________________ ________________ ______________ ___________________ Cashier Signature Manager’s Signature Cashier Signature Manager’s Signature
71
Breakfast and LunchBills # Bills $ Amount$100$ 50$ 20$ 10$ 5$ 1 Coins # Coins Rolls $ Amount$1.00 C$0.50$0.25$0.10$0.05$0.01Checks
Misc
Total $
Cashier’s Notes: Cashier’s Signature: _______________________
Manager’s Notes: Manager’s Signature: ________________
72
MASSACHUSETTS FREE AND REDUCED PRICE SCHOOL MEALS HOUSEHOLD APPLICATION
SCHOOL YEAR 2013 - 2014If you have received a NOTICE OF DIRECT CERTIFICATION from the school district for free meals, do not complete this application. But do let the school know if any children in the household are not listed on the Notice of Direct Certification letter you received.
PART 1. ALL HOUSEHOLD MEMBERS List all household members including children seeking school meals, siblings and both parents of children living in home. Also, include other relatives and friends living in home if you live as a single economic unit. (See instructions- Q.13)
NAME OF ALL HOUSEHOLD MEMBERS (First, Middle
Initial, Last)
NAME OF SCHOOL CHILD ATTENDS
CHECK IF A FOSTER CHILD (LEGAL RESPONSIBILITY OF WELFARE AGENCY OR COURT)* IF ALL CHILDREN LISTED BELOW ARE FOSTER CHILDREN, SKIP TO PART 5.
CHECK IF NO INCOM
E
PART 2. BENEFITS- MA SNAP OR MA TAFDC PART 3. HOMELESS, MIGRANT, RUNAWAY
IF ANY MEMBER OF YOUR HOUSEHOLD RECEIVES MA SNAP or MA TAFDC benefits, PROVIDE THE AGENCY IDENTIFICATION NUMBER* LOCATED ON THE DEPARTMENT OF TRANSITIONAL ASSISTANCE (DTA) BENEFIT LETTER. SKIP TO PART 5 AND SIGN THIS FORM IF YOU HAVE PROVIDED AN AGENCY ID NUMBER.AGENCY ID: * Do not provide EBT card number.
IF ANY CHILD YOU ARE APPLYING FOR IS HOMELESS, A RUNAWAY, OR MIGRANT, CHECK THE APPROPRIATE BOX AND CALL Elizabeth Fitzmaurice, Director of Pupil Services, 508-553-4833 HOMELESS RUNAWAY MIGRANT
PART 4. TOTAL HOUSEHOLD GROSS INCOME (BEFORE DEDUCTIONS). List all income on the same line as the person who receives it. Check the box for how often it is received. RECORD EACH INCOME ONLY ONCE. DO NOT INCLUDE MONEY RECEIVED FROM MA SNAP OR MA TAFDC.1. NAME (LIST ONLY HOUSEHOLD MEMBERS WITH INCOME)
2. GROSS INCOME AND HOW OFTEN IT WAS RECEIVEDEarnings from work
before deductio
ns. Wee
kly
Ever
y 2
Wee
ksTw
ice
Mon
thly
Mon
thly
Welfare, child
support,
alimony
Wee
kly
Ever
y 2
Wee
ksTw
ice
Mon
thly
Mon
thly
Pensions, retirement,
Social Security, SSI, VA benefits W
eekl
yEv
ery
2 W
eeks
Twic
e M
onth
lyM
onth
ly
All other income (you must indicate how much and how
often)
(Example) Jane Smith $200 $150 $0 $0
$ $ $ $
$ $ $ $
73
$ $ $ $
$ $ $ $
$ $ $ $
$ $ $ $
PART 5. SIGNATURE AND LAST FOUR DIGITS OF SOCIAL SECURITY NUMBER (ADULT MUST SIGN)A parent or caretaker adult must sign the application (see Use of Information Statement on the back of this page). I certify (promise) that all information on this application is true and that all income is reported. I understand that the school will get Federal funds based on the information that I give. I understand that school officials may verify (check) the information. I understand that if I purposely give false information, my children may lose meal benefits, and I may be prosecuted. An adult household member must sign the application. If Part 4 is completed, the adult signing the form also must list the last 4 digits of his or her Social Security Number or mark the “Check here if you do not have a Social Security Number” box. See Use of Information Statement on the back of this page. Sign here: Print Name: Date: Address: City: State: Zip Code:Phone Number: Cell Phone Number:Last four digits of Social Security Number * * * - * * - __ __ __ __ □ Check here if you do not have a Social Security Number
PART 6. CHILDREN’S ETHNIC AND RACIAL IDENTITIES (OPTIONAL)Choose one ethnicity: Choose one or more (regardless of ethnicity): Hispanic/Latino Not Hispanic/Latino
Asian American Indian or Alaska Native Black or African American
DO NOT FILL OUT THIS PART. THIS IS FOR SCHOOL USE ONLY.Annual Income Conversion: Weekly x 52, Every 2 Weeks x 26, Twice A Month x 24, Monthly x 12
Total Income: ____________ Per: Week, Every 2 Weeks, Twice A Month, Month, Year Household size: _________Dual Eligibility: Foster child(ren) – Free _________ Non-foster child(ren) – Free ________ Reduced ________ Denied ___________
Categorical Eligibility: ____ Date Withdrawn: ________ Eligibility: Free____ Reduced____ Denied_____ Reason: ____________ Determining Official’s Signature: ________________________________________________ Date: ______________Confirming Official’s Signature: _______________________________________________ Date: ______________ Verifying Official’s Signature: ________________________________________________ Date: ______________
Your children may qualify for free or reduced price meals if your household income falls at or below the limits on this chart.
Use of Information Statement: This explains how we will use the information you give us.
The Richard B. Russell National School Lunch Act requires the information on this application. You do not have to give the information, but if you do not, we cannot approve your child for free or reduced price meals. You must include the last four digits of the social security number of the adult household member who signs the application. The last four digits of the social security number is not
74
FEDERAL ELIGIBILITY INCOME CHART School Year 2013-2014Household size
Yearly Monthly Weekly
1 $21,257 $1,772 $409
2 $28,694 $2,392 $552
3 $36,131 $3,011 $695
4 $43,568 $3,631 $838
5 $51,005 $4,251 $981
6 $58,442 $4,871 $1,124
7 $65,879 $5,490 $1,267
8 $73,316 $6,110 $1,410
Each additional person:
+7,437 +620 +144
required when you apply on behalf of a foster child or you list a Supplemental Nutrition Assistance Program (SNAP), Temporary Assistance for Needy Families (TANF) Program or Food Distribution Program on Indian Reservations (FDPIR) case number or other FDPIR identifier for your child or when you indicate that the adult household member signing the application does not have a social security number. We will use your information to determine if your child is eligible for free or reduced price meals, and for administration and enforcement of the lunch and breakfast programs. We MAY share your eligibility information with education, health, and nutrition programs to help them evaluate, fund, or determine benefits for their programs, auditors for program reviews, and law enforcement officials to help them look into violations of program rules.
Non-discrimination Statement: This explains what to do if you believe you have been treated unfairly. “The U.S. Department of Agriculture prohibits discrimination against its customers, employees, and applicants for employment on the basis of race, color, national origin, age, disability, sex, gender identity, religion, reprisal, and where applicable, political beliefs, marital status, familial or parental status, sexual orientation, or all or part of an individual’s income is derived from any public assistance program, or protected genetic information in employment or in any program or activity conducted or funded by the Department. (Not all prohibited bases will apply to all programs and/or employment activities.)
If you wish to file a Civil Rights program complaint of discrimination, complete the USDA Program Discrimination Complaint Form, found online at http://www.ascr.usda.gov/complaint_filing_cust.html , or at any USDA office, or call (866) 632-9992 to request the form. You may also write a letter containing all of the information requested in the form. Send your completed complaint form or letter to us by mail at U.S. Department of Agriculture, Director, Office of Adjudication, 1400 Independence Avenue, S.W., Washington, D.C. 20250-9410, by fax (202) 690-7442 or email at [email protected].
Individuals who are deaf, hard of hearing or have speech disabilities may contact USDA through the Federal Relay Service at (800) 877-8339; or (800) 845-6136 (Spanish).
USDA is an equal opportunity employer.
75
Student Activity Accounts
Due to state law on student activity accounts as codified in Section 47 of Chapter 71 of the General Laws of Massachusetts (MGL), the Franklin Public School System has prepared the following guidelines because there is a need to have guidelines to establish the proper safeguards necessary for achieving good accounting practices, and to comply with the new law.
A program of co-curricular activities established by the School Committee should ensure that young people have an opportunity to take part in co-curricular and extra-classroom experiences; should provide efficient procedures for their creation, operation and demise; and should outline a system for the safeguarding, accounting and internal control of extra-classroom activity funds.
The raising and expending of activity money by student bodies should have but one purpose: to promote the general welfare, education and morale of all students through the financing of the normal legitimate co-curricular activities of the student body operation.
Recognizing that these monies do indeed belong to the students and not to the town and that there needs to be adequate controls in place to safeguard these monies, sound business guidelines need to be developed to govern these accounts. There is a value to the students who perform functions and handle monies belonging to the student groups. The exposure the students receive is a valuable learning experience in control and administration of accounts. In addition, expeditious access of student account funds is critical to meet the goal of providing co-curricular activities to students in a timely manner.
GENERAL INFORMATION
It is Franklin Public School’s, (herinafter referred to as FPS) belief that Chapter 66 of the Acts of 1996 does not address internal controls and procedures. In an attempt to differentiate between the actual statute and FPS recommendations, references to the statute are quoted and shown in bold italics.
STUDENT ACTIVITY ACCOUNTS
Recognizing a Student Activity
IN ACCORDANCE WITH THE STATUTE
“. . . for the student activities authorized by the school committee.”
76
Student activities come into existence in several ways. At the middle and secondary schools each student activity organization has a semi-formal structure and an advisor who may receive a stipend from the school department budget.
A student activity account may be used for monies raised by student organizations and which will be expended for the purposes of those student organizations. Chapter 66 of the Acts of 1996 governs monies deposited to a student activity account. Monies governed by any other laws (see section on "Relevant Laws") which specify other ways in which the money must be handled cannot be deposited to a student activity account.
POLICY DEVELOPMENT
Chapter 66 of the Acts of 1996 does not require the adoption of specific policies or procedural guidelines but does require adherence to administrative procedures as may be prescribed. As such, from a control and audit standpoint, it is FPS’s recommendation that the School Committee adopt the following procedures for the creation, operation, control, and public reporting of such accounts. These policies and procedures should be reviewed periodically and amended when necessary.
The sections that follow are intended to insure the separation of duties in FPS’s Student Activity Account Policy.
This account is the responsibility of the school principal, according to the statute. It is the direct responsibility of the principal to insure that the statute, School Committee policies, and administrative procedures are fully adhered to in all aspects of operating student activity accounts.
AGENCY ACCOUNTS V. CHECKING ACCOUNTS
Chapter 66 of the Acts of 1996 allows the School Committee to vote to authorize the treasurer to establish an “interest bearing bank account, hereinafter referred to as the Student Activity Agency Account” for “the purpose of conducting student activities.” All monies collected through student activities must be deposited to this account.
Chapter 66 of the Acts of 1996 further allows a School Committee to authorize the treasurer to establish a “student activity checking account” to be controlled and operated by the school principal. Such an account is only for expenditures in accordance with School Committee policy, and must have a maximum balance specified in the School Committee policy. The funds to establish such a checking account must come from the Agency Account specified above, as must all monies to periodically replenish the checking account (after submittal of appropriate documentation) up to the maximum balance.
ACCOUNT MAINTENANCE
77
A maximum balance has been established for each checking account and the Treasurer is authorized to deposit advances from the agency accounts into these checking accounts for use by the principals. These advances have been established as follows:
High School $ 35,000Middle Schools $ 7,500Elementary Schools $ 5,000
Two signatures will be required for each checking account, the Principal being one of the two. Cards are to be signed where noted and returned to the Treasurer immediately.
Once signature cards are returned with signatures and are submitted, the accounts will be opened and checks will be ordered and sent to each Principal. Once the new accounts have been established, the Treasurer will notify principals to close any unauthorized bank accounts and turn funds over to the Treasurer. All future monies received should be handled as follows.
Deposits will be given to the School Business Office which will then turn them over to the Town Treasurer with "Schedule of Departmental Payments to Treasurer" form. Deposits must be made at least weekly, if not more frequently. No monies should be deposited directly into the checking account.
Funds will be transferred into the Principal's checking account up to the amounts stated above. The Principals should spend monies for school activities out of the checking account. To replenish the checking account up to the established level, the Principal should do the following:
Submit a voucher to the Business Office, which will then forward it to the Town Comptroller. The voucher must have receipts for monies paid out of the checking account attached. When this voucher has been processed through the warrant process, the Treasurer will transfer funds into the checking account and notify the Principal.
78
ORGANIZATIONAL MANAGEMENT
BONDING
IN ACCORDANCE WITH THE STATUTE
“The principal designated to operate and control such Student Activity Checking Account shall give bond to the municipality or district in such amount as the treasurer shall determine to secure the principal’s faithful performance of his duties in connection with such account.”
FPS’s bond is currently held by Berry Insurance in Franklin, MA and is paid by the town. The amount of the bond is different at the middle school level and the secondary level. The middle school level’s bond is covered under the umbrella bond held by the entire School Department whereas the secondary school’s bond amount is $50,000.
AUDITS
IN ACCORDANCE WITH THE STATUTE
“There shall be an annual audit of the student activity funds which shall be conducted in accordance with procedures as agreed upon between the school committee and the auditor based upon guidelines issued by the department of education.”
The School Business Administrator shall arrange the audit, not the bookkeeper or the principal involved with the account. The audit will be an internal audit done by the school business administrator at least annually, however, an independent audit firm may complete an audit every three years.
The cost of the independent audit will be paid from the Town of Franklin.
In addition to the annual audit, there should be on-going internal reviews by the school business administrator or another designee of the Superintendent. These internal reviews should involve reviewing the monthly reports prepared by the individuals having daily oversight of the accounts.
TAX EXEMPT STATUS
All Student Activity Account purchases are authorized under the town tax exempt number through the town treasurer's office.
Monies not under the control of the school system (ex. PCC, Booster Clubs, staff monies, etc.) are not considered student activity monies and are not eligible to use the tax-exempt number.
79
STAFF FUNDS
IN ACCORDANCE WITH THE STATUTE
“. . . the Student Activity Agency Account, duly established by vote of the school committee to be used for the express purpose of conducting student activities.”
The Student Activity Accounts authorized by Chapter 66 of the Acts of 1996 are for student monies only.
Any monies belonging to staff (ex. Sunshine funds, staff vending machines) cannot be maintained in such accounts. Should staff wish to maintain such an account(s), they must establish a bank account in their own name, and cannot use the municipal/district tax exempt number for such accounts.
GIFTS
IN ACCORDANCE WITH THE STATUTE
“ . . the school committee . . . may authorize a school principal to receive money in connection with the conduct of certain student activities and to deposit such money with the municipal or regional school district treasurer, into an interest bearing account, hereinafter referred to as the Student Activity Agency Account . . ..”
Gifts to recognized student activities can be deposited into the student activity agency account and expended in accordance with the local school committee’s policies for expenditures from such student activity account.
Gifts under $25 can be accepted by the Superintendent. Gifts exceeding $25 shall be accepted by the School Committee.
Gifts to other than student organizations are governed by Section 53A of Chapter 44 of the General Laws of Massachusetts, and shall be processed in accordance with such, including deposit of monetary gifts with the treasurer of the town school district.
If no specific purpose was indicated, the monetary gift shall be expended in accordance with the overall intent of the gift.
SCHOLARSHIP FUNDS
Under the provisions of Section 53A of Chapter 44 and Section 37A of Chapter 71 of the General Laws of Massachusetts, all grants and gifts for educational purposes shall be deposited with the treasurer and held as a separate account. It would seem that
80
scholarships would be considered a gift for educational purposes and therefore be governed by either of these two laws.
All scholarship monies would be under the jurisdiction of the School Committee, in accordance with the guidelines under which the scholarship was established.
CLASS ACCOUNTS AT GRADUATION
Student activity accounts established in accordance with Chapter 66 of the Acts of 1996 are for student activity monies and because graduates are no longer students, monies for classes that have graduated cannot legally be kept in student activity accounts.
Class accounts shall remain open for five years after graduation to insure that all outstanding bills can be paid. Upon completion of the five years, the monies, if not withdrawn by the students, shall be turned over to the General Student Activity Account.
OPERATING PROCEDURES
ACCOUNTING SYSTEMS, FORMS AND RECORD KEEPING
A critical point to keep in mind with all record keeping is that each person involved should protect themselves from charges of wrongdoing by keeping detailed records with appropriate backup documents. A clear audit trail shall be left at all times. This would include the following:
Standardized forms (for deposits, disbursements, etc.) should be used whenever possible;
All disbursements should require a bill or some type of receipt;
All deposits should require a school deposit slip, the total amount being deposited, and signature of the person making the deposit. The student activity source of the monies is kept onsite at the schools. The School Business Office receives the deposit slip specifying which Student Activity Account to place the deposit in;
Bank reconciliations and account reconciliations should be done at least quarterly with a copy of each to the School Business Administrator. Copies of the account reconciliation shall also be sent to the student officer/treasurer or advisor of each organization and to the School Committee.
Other reports shall be prepared as required by the School Business Administrator, Superintendent and/or School Committee.
Forms are shown in Appendix ASUBSIDIARY ACCOUNTS
81
The principal shall maintain subsidiary accounts within the student activity control account, in order to match receipts and expenditures to the appropriate recognized student activity organization. Subsidiary accounts should be balanced each month to the control account.
RECEIPTS
The area most susceptible to abuse is the receipts process, since cash is collected by many individuals (often students).
Any student organizations receiving monies from any source (fund-raisers, donations, etc.) should turn over such money to the principal or the principal’s designee within one school day for subsequent deposit to the student activity account.
If money is received on a weekend, it shall be turned in on the first school day to the principal's office. No student shall take money home at any time; money received over the weekend shall be deposited to a night depository, secured in a locked vault, or safeguarded by other means.
The principal or principal’s designee should turn over all monies received from student activity organizations to the School Business Office no later than two school days of receipt by the principal’s office.
Any money not deposited on the same school day it was received shall be kept overnight in a safe or other secure, locked area.
The School Business Office verifies the amount of money received from the Principal or Principal’s designee and sends the monies to the Town’s Treasurer’s Office the same day the money is received.
All monies turned into the office by students must be co-signed by the advisor or a teacher.
The advisor or student officer/treasurer should keep a duplicate of the school deposit slip submitted to the office with the money.
EARNINGS
A. INTEREST EARNINGS
IN ACCORDANCE WITH THE STATUTE
“Interest earned by such Student Activity Agency Account shall be retained by the fund and the school committee shall determine for what purpose such earnings may be used.”
A separate record shall be maintained on all interest earnings.
82
School Committee policies shall specify the use and disposition of all interest earned, which shall be for the benefit of the students participating in activities:
Interest earnings may be expended for costs related to the operation of the student account. This includes (but is not limited to) bank charges, audits, specialized bonds for employees handling student activity monies (if not covered under general liability policies), forms and tickets, and bookkeeping costs.
Interest earnings not used for operational costs of the account may be turned over to the clubs, classes and organizations having monies in the student activity account. A distribution system shall be specified by the School Committee that treats all organizations equitably in such distributions.
B. OTHER EARNINGS
Any other undesignated earnings (e.g vending machine receipts) may be expended for costs related to the operation of the student account.
Earnings directly related to student activities will be deposited into the Student Activity Account.
PURCHASES
No purchases shall be made without prior approval of the principal.
The upfronting of personal monies should be avoided whenever possible. If it is anticipated that upfronting of monies may be necessary, prior approval shall be obtained from the principal.
Equipment and supplies purchased with student activity account monies are the property of the organization, not of any individual student, advisor, or other interested party.
Student advisors, or others involved in purchasing through the student activity account, shall not in any way benefit personally from the purchase.
Student activity monies shall not be used for any purpose unrelated to student activities or for the benefit of any staff person.
EXPENDITURES/DISBURSEMENTS/CHECKSAll expenditures/disbursements from student activity accounts shall be made by check.
No check shall be made payable to cash .
83
Checks shall be signed only after they are completely prepared.
Check signature authority shall be in accordance with School Committee policy. Consideration should be given to requiring two signatures on checks issued over $1,000.
No checks shall be issued without bills or receipts to document the disbursement.
A record of all checks issued will be maintained.
All checks shall be accounted for, including voided checks (which shall be mutilated to avoid re-use but not destroyed).
Checkbook reconciliations to bank statements and account reconciliations should be done at least quarterly. The principal should review and approve the reconciliations.
A standardized form should accompany all requests for check issuance. This form shall accompany the invoice and/or receipt and/or all supporting documents and must state to whom the check shall be payable, the reason for the payment, the amount of the check, the account to be charged, and the approval signature of the student officer/treasurer and/or advisor.
Forms are shown in Appendix A.
FUND-RAISERS
Fund-raising projects should be held in accordance with School Committee policy.
Results of fund-raisers shall be reported to the principal within one week of the close of the fund-raising activity on an approved form.
All monies received through fund-raisers shall be deposited in accordance with the preceding section on "Receipts".
Expenditures related to fund-raisers must be handled in accordance with the guidelines and policies for all other student activity account expenditures (see "Purchases" and "Expenditures /Disbursements/Checks").
INACTIVE ACCOUNTS
Any student activity organization inactive for a period of three (3) years or more, and for which there has been no receipts or disbursements recorded on their behalf, shall require the following actions to be closed:
Written notification by the advisor or student officer/treasurer to the principal or other authorized administrator that the particular activity will cease to be a viable account. If an advisor or student officer/treasurer is not available, such discontinuance shall be by vote of the School Committee.
84
All assets of the recognized student activity organization shall be determined and stated in writing.
Any disposition of assets of an inactive recognized student activity organization shall be determined by the School Committee, but in no case shall the disposition benefit specific individuals. (The primary goal in disposition should be to benefit the student body.)
85
Community Use of School Buildings
Form: KF
The School Committee of Franklin, believing that the greater use of school buildings and grounds is in the best interests of the community, but that their general use should not be in competition with privately owned facilities. Along those lines, the Franklin Public Schools are not available for ongoing, profit-making or business ventures. The Franklin Public Schools hereby adopts the following rules and regulations relative to the public use of school buildings:
It is the policy of the Franklin School Committee to permit responsible organizations (where the main purpose is to benefit the citizens of Franklin) the use of school buildings to the extent that there is no interference with the educational programs and that the event is open to the general public. The complete control of school buildings and equipment is by law vested in the School Committee and the administration of the Rules and Regulations governing the buildings is delegated to the Superintendent of Schools or his/her designee. In consideration of these premises, the Committee hereby adopts the following rules and regulations relative to the public use of school buildings.
RULES AND REGULATIONS
6448. Use of a school facility shall be granted only within the limits prescribed in G.L. c. 71: 71 and preference will be given to organizations located within the town. In addition, there are certain restrictions upon the use of school property and the building. User is solely responsible for the fulfillment of the regulations of the following:
a. State Department of Public Safety codes and regulations; b. State and Local laws, codes and regulations;c. Federal, State and Local finance laws and regulations; d. Massachusetts General Laws;e. Any affiliated or unaffiliated student groups, teams and organizations shall complete and
submit annually a statement of acknowledgment of the MA Anti-Hazing Law andf. All School Committee policies and procedures.
LEGAL REF: M.G.L. 71:71
6449. The building user is responsible for personal injuries and damage to the school property which arises out of the building use. Insurance coverage is required for all organizations with the exception of school-related groups. Such insurance shall provide coverage against personal injury and property damage and shall include a provision holding the Town of Franklin harmless against any such claim. Documentation of insurance coverage will be submitted with payment at least two weeks prior to the scheduled event or season to the office of the Director
86
of Finance, Office of the Superintendent of Schools. Certificate of insurance must list the “Town of Franklin” as an additional insured.
6450. At the discretion of the Superintendent or his/her designee, police protection shall be furnished by organizations using the buildings when open to the public. The School Department will confirm with the police department that a detail has been assigned. If appropriate police detail is not obtained by the user, the user may be denied use of the facility. The officer is to be paid by the organization holding the permit.
6451. All requests for building usage should be directed to the Building Use Coordinator, who first determines availability of the facility for the date(s)/times requested. If the requested space is available, the Building Use Coordinator will then forward it to the building Principal of the school where space is being requested. Requests for use of school facilities shall be made on forms that are available in the office of the Building Use Coordinator and on the school district web site. The Central Office Administration shall maintain a calendar of usage and handle all billing and receivables. Requests shall be honored on a first-come-first-served basis, and follow a time line consistent with the following:
a. Any school-sponsored or school-related event (including PCC activities which benefit the schools) may be booked up to 12 months in advance;
b. Franklin Public Schools Lifelong Learning programs may be booked up to 8 months in advance; and
c. All other activities may be booked up to 6 months in advance.
Any applications for building use submitted in advance of the deadlines shall be returned to the sender, and must be re-submitted in accordance with the timetable set forth above.
6452. Preference for school building use shall be given in the following order:
a. School functions and school-based activities involving Franklin students;
b. Franklin Public Schools Lifelong Learning programs;
c. Any function or activity of a town-based organization where the majority of the participants are enrolled full-time in the Franklin Public School System.
d. Meetings and activities of Town boards and departments.
e. Franklin-based organizations.
f. All non-profit organizations1.
1 Each such organization must produce a 501(c)(3) letter in order to qualify.
87
g. All for profit other organizations.
6453. When school buildings are used for a purpose other than for school use, additional expenses, including heating, lighting and other operating expenses (wear and tear) are incurred by the public school system, the following shall be used to determine building use fees:
a. Use of School Buildings: School facilities, are available to all groups for a fee which covers expenses associated with the use thereof. The music and band rooms are unavailable for non-school use. A fee will be charged for the use of all school facilities unless the activity is exempted herein. All activities at the schools shall cease prior to 10:00 p.m., unless there are extenuating circumstances that have been approved by the Superintendent.
b. Thomas Mercer Auditorium at Horace Mann Middle School: Fees will be charged for the use of the auditorium. All activities at the auditorium shall cease prior to 10:00 p.m. in addition, any group seeking to use this facility shall enter into a Facility Rental Agreement which contains additional rules and regulations governing the use of that facility. To use the auditorium, the user must employ a district approved technician to operate sound and lighting equipment.
c. Technology labs: Technology labs are unavailable for non-school use, except when used as part of any Franklin Public Schools Lifelong Learning program.
d. School property: Is available only when a regular school custodian is employed to supervise and to protect the building. In the absence of an administrator, the senior building custodian shall have full authority and responsibility for the security of the building and its contents. The custodians are to be paid at the rate set forth in the FPS facilities rental fee schedule The charge for Custodial Services will at no time be waived for organizations that do not fall into the category of exemptions from rental charges.
e. The School Committee has determined the rates to be charged based upon the following classifications:
i. Class A: Week rates when school is in session and a custodian is regularly assigned to the facility. In these instances, there is a facility rental fee. Custodial fees may be charged if the building usage requested requires the services of a custodian outside of his/her normal hours and duties.
In cases where audiovisual and lighting equipment is required, the user shall pay the district-approved technician
ii. Class B: Weekend and non-school days when a custodian is not regularly assigned to the facility. In cases where audiovisual and lighting equipment is required, the user shall pay the district-approved technician .
88
iii. Exemptions from fees: School or Town business activities, including election activities, meetings of elected bodies, or PCC and booster events which benefit the schools are exempt from building use fees (other than associated cafeteria, custodial, or audiovisual fees).
f. Payment procedures
i. All payments must be made by check or money order, and full payment shall be received at least two weeks prior to the scheduled event or season. In cases where long-term use is needed, the Superintendent or his/her designee has the discretion to set up a reasonable payment plan or schedule with the user.
ii. Total charges for rental, including the payment of custodial or cafeteria employees shall be paid by check made out to the Town of Franklin.
iii. Police officers will be paid by a separate invoice issued by the Franklin Police Department. The organization is required to contact the police department to make arrangements for the police detail. The school department will follow up with the police department to ensure that a detail has been secured by the organization, but will not become involved in the arranging and payment of police details.
iv. All checks or money orders covering rental, custodial or cafeteria employees, shall be sent to the office of the Building Use Coordinator, Office of the Superintendent of Schools.
v. A security deposit may be required in conjunction with the facility rental, depending upon the space and equipment required. This decision will be made when a request for rental is received. The School Committee reserves the right to use such deposit to defray the cost of any damages resulting from use of its facilities.
6454. School Department furniture or equipment shall not be used or moved from its locations unless permission has been explicitly granted. Any group which receives permission to move furniture is responsible for returning it to its original location and in good order.
6455. Groups who utilize school property will be responsible for treating the property with respect. They will be responsible to repair or replace damaged equipment or property or make restitution for the same.
6456. Groups using school property will be expected to observe school rules including refraining from parking in Fire Safety Lanes or anywhere other than designated parking spaces. The school
89
department reserves the right to tow any vehicle illegally parked at owner’s expense, and the building user shall notify its participants of the policy.
6457. School kitchens are available only when proper cafeteria employees are employed (at an additional expense) to supervise and protect the interests of the Franklin Public Schools except for functions sponsored by and directly benefitting the Franklin Public Schools. This worker is to be paid by the organization using rates as established in the contract between the School Committee and the cafeteria employees union. However, when the kitchen area is being used solely for making coffee or punch, it will not be necessary to have a cafeteria worker present.
6458. It is the policy of the Franklin Public Schools not to lend school materials and equipment to individuals or groups.
6459. There is to be no smoking in the buildings or on the grounds of the Franklin Public Schools in accordance with the Franklin Public Schools No Smoking Policy.
6460. Alcoholic beverages and /or illegal substance are not allowed on any school premises.
6461. Soft drinks and food may be served and consumed only in those areas approved on the application form. All food and beverages must be served from the kitchen and consumed in the cafeteria in all buildings having these facilities. When a function is held in the high school field house, Thomas Mercer Auditorium at Horace Mann, the Franklin High School Lecture Hall, or a school gym, the serving of refreshments will be restricted to the main lobby or cafeteria. Additional clean-up charges may be assessed if compliance is problematic.
6462. The building user must satisfy the office of the Building Use Coordinator and Director of Facilities, Grounds and Support Services, that the person designated by the building user to operate the lighting, audiovisual, curtains, drops, scenery, etc. is trained to do so. A qualified individual shall be engaged to operate the stage. The Building Use Coordinator and Director of Facilities shall maintain a list of trained individuals qualified to operate such equipment. At any facility that has audiovisual and/or lighting equipment for the event (including rehearsals and performances), the user must employ an operator approved and provided by the Superintendent of Schools or his/her designee at the user’s expense. Any additional equipment, lighting, and/or audio equipment must first be approved by the Superintendent of schools or his/her designee.
6463. Equipment of the building user, such as scenery and furniture, may not be moved into or out of the building during school hours (which includes after-school clubs and activities). All decorations, furniture, rubbish, and all other materials used in school buildings shall be removed immediately after the completion of any function. All decorations must be fire resistant. In addition, any and all equipment must be moved at the discretion of the building principal, if and when it interferes with any school use. Further, fire exits shall not be blocked by stage ramps and/or other equipment of the user.
6464. No electrical apparatus shall be connected to the lighting system unless inspected and approved by the Facilities Department.
90
6465. On days when school has been canceled because of emergency conditions, the school buildings may not be available. However, all scheduled use will automatically be canceled unless the renter contacts the school being rented to confirm the availability of the school. Additional charges may be incurred if snow removal is required to accommodate building use.
6466. The Franklin Public Schools will not be responsible for the cancellation of an application for the use of school property in case of an emergency that results in the closing of a school building.
6467. In all cases where gymnasiums are used for athletic purposes, participants are required to wear athletic shoes.
6468. All use of school facilities, which is beyond the scope of the curricular and extracurricular activities of the Franklin Public Schools, must be accompanied by a Building Use Permit issued by the school department following the written approval of a Request for Use of School Facilities Form. The permit must be available and conspicuously posted in conjunction with the building use.
6469. The sponsor identified on the permit must be present throughout the time the facilities are being used unless previous notice has been furnished to the School Department that a cosponsor will be present. The sponsor is responsible for the decorum of the group, which includes spectators.
6470. All Request for Use of School Facilities Forms must be signed by the Principal, Building Use Coordinator, Head Custodian, and the Director of Facilities, Grounds and Support Services.
6471. Additional charges will be billed to the requesting organization by the Building Use Coordinator as soon as possible after the final date of use. Payment is required within thirty calendar (30) days.
6472. The custodian on duty shall be responsible for the supervision of the building and equipment, safety precautions in the building, cleaning of the building after its use, and for any services required by the renter in accordance with the use of the facilities approved.
6473. It is the custodian’s responsibility to the renter to make inquires as to the type of service needed by the renter and to make his whereabouts known so that he will be available at any time his services are required. Depending upon the nature of the rental and the area being rented, the School Department may require the Renter to have two or more custodians on duty, in addition to police protection. . If the work involves breakdown and/or set-up of equipment or facilities beyond the hours of use, then additional custodial fees shall apply (to be determined by the Building Use Coordinator in conjunction with facilities management at time of rental).
6474. No use by the public that will interfere in any way with use of school facilities for school purposes will be permitted.
LEGAL REF: M.G.L. 71:71M.G.L. 269:17-19
CROSS REF: Franklin School Committee Policies JICFA, JICFA-E, JICFA-E1
91
Reviewed, revised, adopted: 5/24/11 Reviewed, no revisions 3/26/13
Building Use Procedure:
Applications for rental of space within the Franklin Public Schools can be found on the district’s website at www.franklin.k12.ma.us, and also at any school within the district.
All events held in the Franklin Public Schools are managed through the online program “SchoolDude.com”. SchoolDude is a tool that assists in the managing of facility usage requests, usage expenses, and tracks event schedules. A copy of SchoolDude’s User Manual is kept at the School Business Office of the Franklin Public Schools.
A completed application for rental of a space is submitted to the Building Use Coordinator where it is reviewed and either approved or denied based on the criteria outlined in the Community Use of School Facilities policy and procedure document.
Once an application has been determined to meet the criteria of the Community Use of School Facilities policy and procedure document, the Building Use Coordinator will review the availability of dates and spaces requested. If the dates and spaces are available, the requester is notified of the approval and the scheduling process begins.
During this process, the Building Use Coordinator will enter all the information provided on the application into SchoolDude. In addition to contact information and dates and space requested, this will also include other items such as number of people attending the event, number of chairs and tables needed, cafeteria worker if a kitchen is requested, police detail for controlling traffic, etc.
Through the preset parameters in SchoolDude, all applications for rental of space can be viewed by the Building Use Coordinator, the Director of Facilities, the Principal of the building where the requested space exists, the School Business Administrator and the Superintendent of Schools. With these preset parameters, To Do Tasks can be created which will notify a custodian of room set up configuration and services needed for an event up to 5 days before the event.
When the application has been completely entered, an invoice for the rental of space is generated using the Fee Scheduled outlined in the Community Use of School Facilities policy and procedure document.
The completed invoice is then sent to the requestor via mail or email. Payment is expected prior to the scheduled event.
Payments are made payable to the Town of Franklin and sent to the attention of the Building Use Coordinator. All payments received are posted against the outstanding invoices in SchoolDude. A copy of the check is taken and kept with the office copy of the invoice and filed. A turnover sheet is prepared and signed by the Building Use Coordinator and submitted, with the check, to the School Business Office. It is then verified for accuracy and forwarded to the Town Treasurer for deposit.
92
Transportation
File: EEA
STUDENT TRANSPORTATION POLICY— SERVICES AND ELIGIBILITY
The purpose of this policy is to delineate the available bus services and the eligibility requirements. This policy applies to the transportation of public school children, grades K-12, to and from schools located within the Town of Franklin, MA. This policy does not apply to special education transportation. Bus transportation is provided under contract with private owners through a competitive bid process in accordance with MGL Chapter 30B regulations. Bus contracts are authorized by the Superintendent of Schools. Pupils are designated as walkers if they do not qualify as bus pupils.
ELIGIBILITY AND MEASUREMENTS
For the purposes of this transportation policy, all distances and walking routes shall be measured and determined in accordance with the geographic software system then in use by the Franklin School System.
All students in grades K to 6 who reside more than 2.0 miles from their assigned school will be bused at no charge to the student.
Students in grades 7 through 12 are not eligible for free bus transportation.
The superintendent of Schools is responsible for execution of the transportation policy and regulations adopted to implement the policy.
The Franklin School Committee reserves the right to authorize a pay to ride option. The Committee will determine whether or not to offer this option on a yearly basis.
LEGAL REF.: M.G.L. 71:68
REF: Transportation ContractStudent HandbooksBus Company Handbook/Practices
Reviewed, revised: 1/26/10; 2/24/10Accepted by the School Committee 3/9/10
93
File: EEA-R
TRANSPORTATION POLICY RESPONSIBILITIES
Responsibilities of the School Committee as they pertain to transportation:
The Franklin School Committee is the policy making agent of the transportation system. The Committee is the agency of appeal concerning decisions of the operating staff, but every endeavor should be made to solve the problem at the appropriate level of authority before appeal to the School Committee. The bus company assumes responsibility for the pupil's welfare when he/she boards the bus and retains this responsibility until he/she leaves the bus. The School District assumes responsibility for the student after they exit from the school bus and throughout the time they remain on school grounds to the time they board the bus to return to their home destination.
Responsibilities of the School Superintendent as they pertain to transportation:
1. Make policy recommendations on pupil transportation to the School Committee. 2. Provide factual data to the School Committee. 3. Make administrative decisions within the framework of School Committee policy. 4. Forward required reports and forms to the Massachusetts Department of Education. 5. Exercise his/her authority over contractors and drivers in matters pertaining to school
transportation.6. Keep the School Committee informed of accidents or serious incidents pertaining to transportation
of pupils.
Responsibilities of the Assistant Superintendent for Administrative Services as they pertain to transportation:
1. Make recommendations to the Superintendent on pupil transportation. 2. Develop transportation contracts which comply with the philosophy and policy of the
Superintendent of Schools and the School Committee. 3. Serve as a resource to the transportation contractor on bus routes and bus stops. 4. Insure that all personnel are complying with the regulations of the transportation policy. 5. Serve as a resource to principals and the contractor to address transportation matters. 6. Supervise the appropriate administration of the software program that identifies which pupils
are entitled to bus transportation under School Committee policy. 7. Serve as a resource to the Police Department in matters related to the need for crossing guards
and for opinions related to waiver requests and questions of safety. 8. Inform the Department of Public Works about pertinent issues concerning bus routes or walking
routes, and to make recommendations to the Superintendent pertaining to same. 9. Develop accounting system which insures that the Town of Franklin receives services for which
it has contracted, and also that State reimbursements are maximized.
94
Responsibilities of the School Principal as they pertain to transportation:
The Principal has two major responsibilities related to transporting pupils to and from his/her school. His/her first responsibility is to assure prompt loading and unloading of students on assigned buses and the assignment of school personnel to the task of monitoring the loading and unloading processes. His/her second major responsibility is to cooperate with the driver and Assistant Superintendent for Administrative Services in addressing disciplinary concerns.
Responsibilities of the Teacher as they pertain to transportation:
The teacher must: teach bus safety to all pupils at least three times per year and ensure that pupils are dismissed in a prompt and orderly manner directly to their buses.
Responsibilities of the Bus Contractor as they pertain to transportation:
1. The bus contractor must comply with the transportation contract between his company and the Franklin School Committee. Working with the Assistant Superintendent of Schools, he must develop and maintain bus routes and bus stops and a listing of students who should be bused from each stop.
2. The contractor must insure that all vehicles comply with contract standards and State safety requirements.
3. The contractor is responsible for keeping the buses clean inside and out, for seeing that defrosters, heaters, and windshield wipers are in good working condition, and for repairing any defects that might arise that might affect safety and comfort of the children. The contractor should delegate to his drivers the reporting to him of defects in the buses.
4. The contractor must maintain vehicles that are regularly inspected and approved by the Registry of Motor Vehicles.
5. The contractor must file with the Superintendent of Schools the names, addresses, and telephone numbers of all bus drivers who will operate a bus or buses before the opening of schools with additions or deletions as they may from time to time arise, and see that the above examinations are made.
6. All bus drivers must undergo a satisfactory Criminal Offense Record Investigation as a requirement of employment. The contractor will also certify in writing by September 10 that a satisfactory record review has been made with the Registry of Motor Vehicles in each state in which the driver has been licensed.
7. The Franklin School Department shall have the option to reject the services of any driver at any time with cause. The Superintendent of Schools, in making his decision or rejecting services of a driver, will document his reasons in writing to the bus contractor, driver, and School Committee.
95
8. By September 10, the contractor is obligated to certify to the Superintendent of Schools in writing that all bus drivers comply with the legal requirements for bus drivers. When the contractor submits the list of drivers to the Superintendent of Schools he assumes the responsibility that all drivers listed comply with all applicable state, local and federal requirements relating to the transportation of students including but not limited to Massachusetts General Laws Chapter 90.
9. All buses will be equipped with 2-way communication devices, safety sweeper arms, external speakers, blinking lights, stop arm and all other devices required by law and contract.
10. The bus contractor will employ a Transportation Coordinator who will be responsible for receiving and satisfactorily addressing complaints/concerns and other matters related to school bus transportation. The Bus Company Transportation Coordinator will be responsible for informing of action taken to address complaints and concerns to the party of origin. The contractor may request the assistance of the Assistant Superintendent of Schools to address some of these matters as appropriate.
11. The contractor, with the assistance of his drivers, will work with the Assistant Superintendent for Administrative Services to resolve individual busing problems, including discipline. The contractor will not take disciplinary action against any child. Cases that warrant such action should be reported at once to the Principal of the school. The contractor, if not satisfied with the action of the Principal, will report his reason for dissatisfaction to the Assistant Superintendent for Administration Services.
12. The contractor will be responsible for posting bus route and safety information including emergency numbers on each bus.
13. The contractor will certify in writing by September 10 of each operational year that the transportation policy for the Franklin Public Schools has been provided to each driver.
14. Transportation contractors must carry insurance as specified by the Commonwealth of Massachusetts and the School Committee. The minimum requirement for school buses is $300,000 per injury and $500,000 per accident exclusive of the contract in force.
The minimum requirement for station wagons and sedans is $100,000 per injury and $300,000 per student.
15. The contractor will report all accidents or serious incidents to the Assistant Superintendent for Administrative Services who will be responsible for informing the Superintendent.
16. The contractor will insure that all vehicles used to transport children to and from school meet the "Massachusetts Rules and Regulations Establishing Minimum Standards for Construction and Equipment of School Buses"
Reviewed; no revision 9/25/10
96
DRUG AND ALCOHOL TESTING FOR SCHOOL BUS ANDCOMMERCIAL VEHICLE DRIVERS
The district shall comply with the Department of Transportation’s regulations for the drug and alcohol testing of school bus drivers and commercial vehicle drivers employed by the district. Such testing will be conducted for five different situations: pre-employment, randomly, following an accident, following an authorization to return to duty, and upon reasonable suspicion that a driver is under the influence of alcohol or using drugs.
The district will comply with Department of Transportation protocols regarding the collection and testing necessary to establish whether alcohol or drugs are present in the driver’s system, and regulations will be established for the steps to be taken in the event that test results are positive.
LEGAL REF.: 49 U.S.C. sec. 2717 et seq. (Omnibus Transportation Employee Testing Act of 1991) 49C.F.R. Part 40 Procedures for Transportation Workplace and Drug and Alcohol Testing Programs 49C.F.R. Part 382 Controlled Substance and Alcohol Use and Testing 49 C.F.R. Part 391 Qualification of drivers
STUDENT TRANSPORTATION IN PRIVATE VEHICLES
School buses and/or school owned/leased vans will be used for the transportation of students participating in co-curricular or extracurricular activities. Privately owned vehicles of staff members are not permitted to transport students to or from school activities that fall within the academic day or extended school day.
File: EEB
STUDENT TRANSPORTATION POLICY—ROUTING AND SCHEDULING
PHILOSOPHY OF ROUTING AND SCHEDULING
General –In planning a pupil transportation system, bus company officials will consider each detail involved, for example, operating buses, scheduling trips, adopting rules and regulations for loading and unloading pupils, handling special requests for transportation, providing effective intercommunication in the district, and determining policies for pupil control on the buses.
Scheduling and routing will be planned so all students authorized to be transported are accommodated safely, efficiently, and on time.
Maximum Loads for Buses –Buses will be assigned to routes to make maximum utilization of bus capacity. The maximum load on buses may not exceed the posted seating capacity of the bus.
97
Bus Stops –The bus company will be responsible for locating bus stops at points where pupils can be loaded and discharged safely and conveniently. Where pupils live close together they may be required to walk to certain designated bus stops located at intervals along the route. Students in grades K through 6 who live outside of the walk zones are required to walk to the nearest bus stop. For children living on side roads, the maximum walking distance to bus stops will be one-half mile or less. The bus company will provide a list of bus routes, stops, and names of children eligible to be bused from each stop by the first week of August.
Travel between Home and Bus Stop –School staff and bus officials will instruct pupils about bus safety at least three times per year.
Loading and Unloading –Buses will not unload before the school building is open and adequate staff members are on duty. The unloading times will be provided to the contractor.
LEGAL REF.: M.G.L. 71:68
REF: Transportation ContractStudent HandbooksBus Company Handbook/Practices
CROSS REF: EEA
Reviewed, revised: 2/9/10; 2/24/10Accepted by the School Committee 3/9/10
98
Transportation Info/Procedure:
Elementary Buses - 71 Students MaxMiddle/High Buses - 48 Students Max
Pay-to-Ride Students in grade 7-12 Pay-to-Ride unless they qualify for free or reduced lunch then they are eligible for free bus. Letters sent out May/June deadline for sign up is July 9 th. Send one letter/form per family not one for each student.
Bus Eligible Students in grades K-6 who live more than 2.0 miles (i.e. 2.001) from their house to the school are eligible for free bus. Students who live less than 2.0 miles can qualify for free bus if they qualify for free or reduced lunch. (See lunch section for procedure.) Letters sent out May/June letting parents know their child is eligible for free bus. Send one letter/form per family not one for each student.
Free or Reduced LunchTo qualify for free bus it must be verified with Whitson’s by email or fax #508-553-0935. Parents must fill out the information sharing agreement attached to the lunch form so Clair can share the information with Transportation.
Transport to Charter School, Solutions and YMCA
Charter SchoolFranklin Public School transports students to and from the Charter School. Those students in grades K-6 who live more than 2 miles (i.e. 2.001) from their house to the Charter School are eligible for free bus. Students in grades 7-12 Pay-to-Ride the bus to Charter School. Students K-12 who qualify for free or reduced lunch once verified with lunch program will be eligible for free bus.
SolutionsAfter school care is at each of the elementary schools and no transportation is required.
Home Day CareWe will transport a child to a Home Day Care if it is arranged at the beginning of the school year, runs for the whole school year and consistent days per week. Approval will be needed by Transportation prior to the start of the school year. The regular PTR rules apply.
YMCA BUS SERVICEYMCA is billed each year the cost of transportation for each of the students we transport to their facility. The parents of those children will no pay any additional transportation fee for their child. The transportation department will generate a bill to include the date, school year, child’s name and school they attend and cost. It will also include the contact information for YMCA and contact information for Franklin Transportation. The YMCA will provide Franklin
99
Public Schools Transportation by August 1st with a list that includes the child’s name, school attendance, days being transferred and if they are riding a AM bus.
Any changes to that list must be made in writing to Transportation for approval. The only changes that will be approved are for children who will be added or taken off for the remainder of the school year and the YMCA will pay the full cost of transporting that child and provide the information listed above. There will be no refunds granted. We will not accommodate any children for a short-term period. Extenuating they will need prior approval of Transportation.
The contact at the YMCA is Ashley Reese at 508-528-8708.
Bus Fee Three Hundred Twenty-Five Dollars and No Cents ($325.00) per child with a $975.00 cap per household. The bus fee is set by the School Committee around the end of May before the start of the next school year. There is no prorating for people who sign up late. New families who just moved to town qualify for prorating. Don’t issue refunds after the start of school unless extenuating circumstances or move out of town. Cost per day $1.81
FormsCurrent letter has no names or addresses on it. All eligibility letters should have parents name and address along with the student’s name. There should be letters for both eligibility and non-eligibility so it is clear to the parents what their child’s status is. This will avoid confusion with regard to paying or not. The issuing of bus passes and the Pay to Ride form need to be addressed. Student’s pictures don’t seem to be updated on a regular basis and passes should be updated every other year.
Bus PaymentEveryone must use the payment system for all students. We use the Unibank system for payment.
Late BusKids who are PTR get it free everyone else pays a $1 to the secretary and gets a pass. FHS student see Lou McKeown for late bus passes. There are 5 late buses in total. No late bus on Wednesday.
When the students board the bus they give their address and the bus driver will get them to a stop close to their address. It is not door-to-door service. If they are not sure which bus they should just tell one of the bus driver's their address and they will direct them to the right bus.
Remington – Bus #1 & 11There are 2 late buses. One bus picks up Remington district students at the FHS and goes to Remington to pick up other students and meet the 2nd bus. Students will then get on the appropriate bus that takes them home. Buses depart at approximately 3:05pm.
100
Sullivan – Bus #7The late bus goes from Sullivan to Horace Mann to pick up High School students in the Sullivan district. Bus departs Sullivan approximately 3:05pm. Departs Horace Mann at approximately 3:10pm.
Horace Mann – Bus #12 & 63 There are 3 late buses. One bus is the Sullivan #7 which picks up the FHS Sullivan district students. The other two buses take the Horace Mann and remaining FHS students home. These buses leave at approximately 3:10pm.
Franklin High School – Bus #11 & 63The student’s from FHS are transferred to the appropriate middle school according to the district they live in. Students the will either stay on the bus from FHS or change to the bus transporting to their area.
Buses Late to SchoolIf a bus is stuck or broken down for some reason and is going to be late getting to school Holmes Transportation is to call the Superintendent’s office and either Denise Miller, Supers asst or Super will take the call then call the school involved let Lisa B and Denise Johnson know if the situation. Denise will let Miriam know.
Deposits Stamp back of check with deposit stamp. Enter # of check for each amount and total on PTR deposit sheet. Then enter total deposit information on Turnover PTR deposit sheet. Make sure check amounts add up, sign and give sheets with attached checks to Mary Jane Mendes.
Procedure for New School YearKindergarten – Street List and Transportation letter sent to ECDC and each elementary school. Kindergarten sign up is February 1st.
KindergartenWhen multiple students get off at any bus stop, kindergarten students are allowed to get off with the other students. When a kindergarten student is designated to get off alone at a bus stop, the driver typically waits for an adult or keeps the kindergarten student on the bus and will return to the bus stop later in the route in order to have an adult meet the kindergarten child or will return the child to school if no adult is there when the bus returns.
Bus PassesNew bus passes will be issued for children in grade Kindergarten, grade 3 and grade 6. Kindergarten bus passes will be temporary bus passes until school pictures have been taken and will be re-printed with the new pictures and will expire at the end of grade 2. Grade 3 bus passes will expire at the end of grade 5. Grade 6 bus passes will expire at the end of grade 6.
101
Children in grades 1, 2, 4 and 5 will continue to use their bus pass from the previous school year(s). If you student has lost his/her bus pass, it can be replaced at a cost of $5.00 this is for all students even those who qualify for free bus.
TransfinderStudents enter students name hit ok. To calculate eligibility enter the students name, school grade and address on the main page of the student. To calculate the distance – Go to the address page entered the address in the mailing address box (1st address line enter the house # and street name if you have an Apt # or Unit # enter on the 2nd street address line and then enter town, state and zip once address entered click copy address this will copy mailing address into the Geocode Address fields. Then go to Edit click Geocode then when the dialog box comes up you hit save changes, next dialog check Current Record, Interactive, Use Abbreviation and Geocode by Street then hit OK. After Geocoded you can find the distance. To find the distance you go back to the main page and go to Edit click Find Distances and Transfinder will automatically enter the distance. If student is in grade K-6 and over 2 miles (i.e. 2.01) they are free and check Eligible for Transportation. If 2.0 miles or less and not paid then don’t check Eligible for Transportation. Grades 7-12 pay no matter distance so follow the same procedure and if they have paid then check Eligible for Transportation or if verified they qualify for free/reduced lunch.
To find bus route go to maps route – 1st go to map by none selected then go to maps locate and click address and enter address. Arrow shows address on the map then click open and choose bus routes for appropriate school then will come up on the map and choose route closest to address. Click on icon 2nd row last one right trip locater to determine if availability on bus, verify with adobe bus route list that Transfinder has the correct route.
Distance is measured from the student’s driveway to where the bus drops off at the school.
Tools – Option Set Default Speed etc.Map Display Paper – Option Choose TripPush Pin – Child is GeocodedSchedule Tab Transportation Tab – Needs to be Sun click pick up site is home. ½ Sun AM 1/Moon means both AM/PM pickup set. Must enter drop off and pick up after geocoded.0 = Home 1 = School -1 = None –2 = Parent -3 = Walker X = 0 Geocoded 2 = Eligible UnassignedGlobal Replacement pick up site – daily p/u site
Map EditingModify Driving Directions – Pick icon start with blue dot to blue dot to modify.
102
Bus ListsTransfinder Go to reports – Trips – Student List (Portrait Layout) – Specific Records then choose all or each route by #. To export to an editable file go to Reports – Export – Save as an Excel or Word Editable file
Plotting Routes
Enter each stop by clicking plotting feature and creating a circle around stop to encompass all students to assigned stop. Once all stops are created and numbered in the order which you will drive. Go to route you then enter the start time of the route and hit more than copy and will automatically update the times based on the current setup. Once that is done go to Routing – Driving Directions – create entire path. Once created check to make sure the driving directions seem correct the system doesn’t always choose the best route and sometimes instead of going around a circle it goes back same way it came.
Web Page
Fps-biz – biz-ofc – fc.ma.virtualtownhall.net – mail.franklin.k12.ma.usSetup – to next screenServer: fc.ma.virtualtownhall.netUser ID: fps-bizPassword: biz-ofcFranklin District Business Office – Transportation back to regular email change to mail.franklin.k12.ma.us
How to Process Bus PaymentsWhen a parent comes in with a payment you do the following:
They must have a form or they can fill out a blank. They can pay by cash or check made payable to “Town of Franklin”. You give them a receipt of payment and date stamp the form. A receipt must be given. If the payment is cash you will count fill out receipt and bring it to the Accounting Manager to count and sign the receipt book that amount was verified. (We cannot process credit card payments at the office.) Credit payments are only available during the active sign up period.
Once payment is received and the student is verified in Aspen they are entered into Transfinder. A bus pass is then generated using Access. If it is an existing student you would go to the split file and search for the student and then print the bus pass (when printing a single pass you must make sure on print screen you do pages 1 of 1). For new students you will have to go to single pass and manually type in the information. The student ID is the most important because that is what generated the student data.
103
If a student is new to town and school has already started we prorate the bus based on the number of days left in the school year times $1.81 per day. If a student moves within town and has paid and is now in a non-paying zone we will do a prorated refund once they fill out a refund request form. If the student moves from within town and was free and now in a paying zone we will prorate the bus fee like a new resident.
When a student is new to busing, call the bus driver involved and make sure they know they will have a new student.
All payments are recorded in Transfinder and a turnover sheet is created with copies of all checks related to that deposit. The turnover sheets with copies and original checks and cash are given to Accounting Manager. If there is any cash involved the Accounting Manager signed the turnover sheet accepting the cash. A second copy of the turnover sheet along with copies of all checks are filed in the Transportation. A copy of the check is attached to the bus form. All account information is blacked out for their protection.
Other Items
Each week on Tuesday I import from Aspen to Transfinder to capture changes to the student information.
In Transfinder go to Tools – Get External Data – Import Data – Predefined Import – Create Archieve. Once archieve is complete you selected the (TF PROPOSED IMPORT 7-8-11.tfd) hit ok and look for the most current date click on that and check full import auto geocode and auto distance. This will start the import. Once import is finished pull up grid with all students sort by mileage and any “0” manually geocode and distance. Then look for any students grades K-6 who are over 2 miles if not checked for transport, then check for transport and issue a bus pass. Send bus pass to school.
Students living in condo/apartment complexes will need to be manually pinned by going to the map attached to the student file and pinning them based on the mileage on the street list. There are some new homes/streets where students need to be manually pinned.
104
Appendix A
Structure of GL Account Code
Fund Dept Division BudgetaryDOE
Function LocationDOE
Program Undefined Objectxxxx xxx xx x xxxx xx xxx x xxxxxx
FUND Code Description0100 GENERAL FUND2200 SCHOOL LUNCH REVOLVING FUND2550 FEDERAL GRANTS - EDUCATION2600 STATE GRANTS FUND2650 STATE GRANTS - EDUCATION2850 REVOLVING FUNDS - EDUCATION2950 OTHER SRF - EDUCATION3500 CAPITAL PROJECTS FUND - SCHOOL8200 NON-EXPENDABLE TRUST FUNDS8400 EXPENDABLE TRUST FUNDS8900 AGENCY FUNDS
DEPARTMENTCode Description300 FRANKLIN PUBLIC SCHOOLS301 KATE'S VOICE302 FRIENDS FAMILY-KATIE STREETER305 LOST BOOKS308 LIFE LONG LEARNING309 HS-EXTRA-CURRIC.-NON-INSTRUC.310 EXTRA-CURRICULAR-ATHLETICS311 EXTRA CURRICULAR-MUSIC312 EXTRA CURR.-NON INSTRUC315 PROPERTY RENTAL316 TRANSPORTATION317 PRE-KINDERGARTEN320 BEST BUDDIES321 3M TECHNOLOGY GRANT325 FRANKLIN EDUCATION FOUNDATION330 SCHOOL CHOICE331 CIRCUIT BREAKER332 SPECIAL EDUCATION REVOLVING333 MIDDLE SCHOOL MAGIC335 GIFT ACCOUNTS350 SCHOOL SPECIAL ARTICLES390 TRI-COUNTY REGIONAL SCHOOL
105
DIVISIONCode Description00 UNDEFINED10 REGULAR EDUCATION20 SPECIAL EDUCATION
BUDGETARY Code is typically 0
FUNCTIONCode Description1110 SCHOOL COMMITTEE1210 SUPERINTENDENT OF SCHOOLS1220 ASSISTANT SUPERINTENDENT1410 BUSINESS OFFICE1420 HUMAN RESOURCES & BENEFITS1430 LEGAL SERVICES1450 INFORMATION MGT/TECHNOLOGY2110 CURRICULUM DIRECTORS2210 SCHOOL LEADERSHIP - BUILDING2220 CURRICULUM LEADERS/DEPT HEADS2250 NON-INSTR BUILDING TECHNOLOGY2305 CLASSROOM TEACHERS2310 TEACHER SPECIALISTS2315 INSTRUCTIONL COORD/TEAM LEADRS2320 CONTRACTED SERVICES2325 SUBSTITUTES2330 INSTRUCTIONAL ASSISTANTS2340 LIBRARY/MEDIA CENTER SALARIES2353 TEACHER/INSTR STAFF PROF DAYS2355 SUBSTITUTES FOR PROF DEVELOPMT2357 PROFESSIONAL DEVELOPMENT2410 INSTR TEXTBOOKS/SOFTWARE/MEDIA2415 OTHER INSTRUCTIONAL MATERIALS2420 INSTRUCTIONAL EQUIPMENT2430 GENERAL SUPPLIES2440 OTHER INSTRUCTIONAL SERVICES2451 INSTR TECHNOLOGY - CLASSROOM2453 OTHER INSTRUCTIONAL HARDWARE2455 INSTRUCTIONAL SOFTWARE2600 AUDIO VISUAL SERVICES2710 GUIDANCE & ADJUSTMT COUNSELORS2720 TESTING & ASSESSMENT2800 PSYCHOLOGICAL SERVICES2900 EDUCATIONAL TELEVISION
106
3100 ATTENDANCE SERVICES3200 MEDICAL/HEALTH SERVICES3300 TRANSPORTATION SERVICES3400 FOOD SERVICES3510 ATHLETICS3520 OTHER STUDENT ACTIVITIES3600 SCHOOL SECURITY4110 CUSTODIAL SERVICES4120 HEATING OF BUILDINGS4130 UTILITY SERVICES4210 MAINTENANCE OF GROUNDS4220 MAINTENANCE OF BUILDINGS4225 BUILDING SECURITY4230 MAINTENANCE OF EQUIPMENT4300 EXTRAORDINARY MAINTENANCE4400 NETWORKING & TELECOM4450 TECHNOLOGY MAINTENANCE4500 FACILITIES MANAGEMENT5100 EMPLOYEE RETIREMENT5200 INSURANCE PROGRAMS5300 RENTAL/LEASE OF EQUIPMENT5350 RENTAL/LEASE OF BUILDINGS5450 DEBT SERVICE ON LOANS - BANS5500 OTHER FIXED CHARGES6000 CIVIC/RECREATIONAL/NON-PUBLIC6200 CIVIC ACTIVITIES7300 EQUIPMENT ACQUISITION7350 CAPITAL TECHNOLOGY7400 REPLACEMENT OF EQUIPMENT7500 ACQUISITION OF MOTOR VEHICLES7600 REPLACEMENT OF MOTOR VEHICLES8000 LONG TERM DEBT9100 PROGRAMS W/OTHR PUBLIC SCHOOLS9200 OUT OF STATE SCHOOLS9300 PROGRAMS W/NON-PUBLIC SCHOOLS9400 TUITIONS-TO COLLABORATIVES
LOCATIONCode Description00 UNDEFINED10 EARLY CHILDHOOD DEV CENTER11 DAVIS THAYER ELEMENTARY12 JEFFERSON ELEMENTARY13 KENNEDY ELEMENTARY14 OAK STREET ELEMENTARY15 PARMENTER ELEMENTARY16 KELLER ELEMENTARY21 ANNIE SULLIVAN MIDDLE SCHOOL
107
22 REMINGTON MIDDLE SCHOOL23 HORACE MANN MIDDLE SCHOOL31 HIGH SCHOOL40 CENTRAL OFFICE41 INSTRUCTIONAL SERVICES42 PUPIL PERSONNEL SERVICES43 HUMAN RESOURCES SERVICES44 FINANCIAL MANAGEMENT SERVICES45 FACILITIES MANAGEMENT46 DISTRICT WIDE
PROGRAMCode Description000 UNDEFINED001 CERTIFIED/PROFESSIONL SALARIES002 CLERICAL SALARIES003 PARAPROFESSIONAL004 CUSTODIANS/MAINT/SECURITY SAL005 CONTRACTED SERVICES-GENERAL006 CONTRACT SERVICES-ADVERTISING007 CONTRACTED SERVICES-LEGAL008 OTHER EXPENSES-DUES/MEMBERSHIP009 0THER EXPENSES-SUBSCRIPTIONS010 EQUIPMENT REPAIR/MAINTENANCE011 SUPPLIES/MATERIALS UNDER $5000012 INSTRUCTIONAL EQUIP OVER $5000013 NON-INSTRUCTIONAL EQUIPMENT014 TECHNOLOGY015 OTHER EXPENSES016 CAPITAL EXPENDITURES017 UNDISTRIBUTED018 KINDERGARTEN019 SUMMER PROGRAMS020 ENGLISH/LANGUAGE ARTS021 READING022 MATHEMATICS023 SCIENCE024 SOCIAL STUDIES025 WORLD LANGUAGES026 ART027 MUSIC028 HEALTH INSTRUCTION029 PHYSICAL EDUCATION030 STUDY SKILLS031 TECHNOLOGY INSTRUCTION032 LIFE SKILLS/ HOME ECONOMICS033 BUSINESS INSTRUCTION034 LIBRARY/AUDIO VISUAL
108
035 INTEGRATED TECHNOLOGY036 CURRICULUM DEVELOPMENT037 COMMUNICATIONS038 EXTENDED LEARNING PROGRAM039 HEALTH SERVICES040 GUIDANCE041 STUDENT TRANSPORTATION042 EXTRA-CURRICULAR ACTIVITIES043 LEADERSHIP PROJECT044 DRAMA045 SPECIAL EDUCATION046 PRE-K SPECIAL EDUCATION047 ENGLISH AS A SECOND LANGUAGE048 OTHER EXPENSES-TRAVEL049 CONTRACTED SRVCS-INSTRUCTIONAL050 SUBSTITUTE CALLER -SALARY051 SPED SUBSTITUTE SALARIES052 OTHER SALARIES053 OVERTIME SALARIES054 SUBSTITUTE SALARY055 CONTRACTED SERVICES-PHYSICIAN056 PAY-TO-RIDE REVENUE057 LATE BUS REVENUE058 CROSSING GUARD SALARIES059 VAN DRIVERS SALARIES060 SPED TRANSPORTATION CONTRACT061 REGULAR ED TRANSPORTATION062 TELEPHONE063 HEATING BLDGS.-NATURAL GAS064 HEATING BLDGS.-PROPANE065 WATER AND SEWER066 ELECTRICAL067 HVAC068 PLUMBING/HEATING069 PAINTING070 WOOD/METAL071 MASONRY072 ROOFING073 SNOW REMOVAL074 TRASH REMOVAL075 WINDOWS076 ELEVATOR MAINTENANCE077 SEASONAL078 REGULAR ED SUBSITITUTE080 LLL- ADULT EDUCATION081 LLL- SUMMER PROGRAM082 LLL-MUSIC PROGRAMS083 LLL- OTHER ACTIVITIES084 LLL - SOLUTIONS PROGRAM085 FOOTBALL
109
086 BOYS HOCKEY087 GIRLS HOCKEY088 BOYS BASKETBALL089 GIRLS BASKETBALL090 GOLF091 BOYS SOCCER092 GIRLS SOCCER093 VOLLEYBALL094 FIELD HOCKEY095 GYMNASTICS096 BOYS TRACK097 GIRLS TRACK098 CHEERLEADING099 WRESTLING100 SOFTBALL101 BASEBALL102 BOYS TENNIS103 GIRLS TENNIS104 BOYS LACROSSE105 GIRLS LACROSSE106 GIFT ACCOUNT REVENUE107 BEST BUDDDIES-ASMS108 BEST BUDDIES- REMINGTON109 BEST BUDDIES- HMMS110 BEST BUDDIES-HIGH SCHOOL
UNDEFINED code is typically 0
OBJECT Code Description510000 PERSONAL SERVICES511010 DEPARTMENT HEAD511020 ASSISTANT511040 SENIOR ADMINISTRATORS511050 DIRECTOR511055 ASSISTANT DIRECTOR511060 SUPERVISOR511070 PROFESSIONAL STAFF511200 CHIEF511210 DEPUTY CHIEF511215 FIRE PREVENTION OFFICER511220 CAPTAINS511230 LIEUTENANTS511240 SERGEANTS511250 PATROLMEN511260 FIREFIGHTERS511265 CALL FIREFIGHTERS511270 INSPECTOR
110
511275 WIRING INSPECTOR511276 GAS INSPECTOR511277 PLUMBING INSPECTOR511280 CIVILLIAN PERSONNEL511290 OTHER PUBLIC SAFETY PERSONNEL511300 SUPERINTENDENT511305 ASSISTANT SUPERINTENDENT511310 PRINCIPAL511315 ASSISTANT PRINCIPAL511320 CURRICULUM DIRECTOR/DEPT HEAD511330 TEACHER511340 LIBRARIAN511350 INSTRUCTIONAL COORDINATOR511360 THERAPIST511370 COUNSELOR511375 PSYCHOLOGIST511380 NURSE511385 PHYSICIAN511390 OTHER PROFESSIONAL STAFF511410 INSTRUCTIONAL ASSISTANT511420 PARAPROFESSIONAL511430 TECHNOLOGY ASSISTANT511440 COMPUTER TECHNICIAN511450 TUTOR511460 STAFF LIBRARIAN511470 LIBRARY ASSOCIATE511480 LIBRARY TECHNICIAN511500 OFFICE MANAGER511505 BUSINESS MANAGER511510 RECORDS SUPERVISOR511520 ADMINISTRATIVE PERSONNEL511530 SECRETARY511540 TECHNICIAN511550 SENIOR ASSISTANT511560 DEPARTMENT ASSISTANT511580 OTHER CLERICAL SUPPORT511590 OTHER SUPPORT STAFF511600 SUPERINTENDENT511610 FOREMAN/SUPERVISOR511620 PERMANENT PERSONNEL511630 MECHANIC511640 MAINTENANCE/TRADESMAN511650 CUSTODIANS511660 LABORER511670 METER READER511710 DRIVER511720 MONITOR511730 ATTENDANT511740 GENERAL WORKER511750 AIDES
111
511760 MATRON512010 PAGES512020 REGISTRARS512025 ELECTION WORKERS512030 STUDENT INTERNS512035 STUDENT WORKER512040 CLERICALS/HELPERS512050 CUSTODIANS/LABORERS512070 STIPENDS/WORKSHOPS512110 TUTORS512120 SUBSTITUTE TEACHERS-SHORT TERM512130 SUBSTITUTE TEACHERS-LONG TERM512140 SUBSTITUTE SUPPORT STAFF S-T512150 SUBSTITUTE SUPPORT STAFF L-T512160 SUBSTITUTE SECRETARY/CLERK512170 SUBSTITUTE CUSTODIANS512180 SUBSTITUTE NURSES512190 SUBSTITUTE OTHER512210 COACHES512220 RECREATION INSTRUCTORS512230 RECREATION SUPERVISORS/ASSTS512240 RECREATION HELPER/AIDE/MONITOR512250 RECREATION COUNSELORS512260 RECREATION LIFEGUARDS512270 OTHER RECREATION STAFF512280 SEASONAL STAFF512290 OTHER TEMPORARY STAFF513110 EMERGENCY OVERTIME513120 SCHEDULED OVERTIME513125 SCHEDULED NON-PROGRAM OVERTIME513130 VANDALISM OVERTIME513140 NON-SCHEDULED OVERTIME513150 ON CALL/STANDBY513160 CIVILLIAN PERSONNEL OVERTIME513170 HOLIDAY OVERTIME513210 VACATION COVERAGE513220 ILLNESS COVERAGE513225 FIRE SAFETY EDU PROG OT513230 PERSONAL DAYS COVERAGE513240 COURT APPEARANCES513250 SPECIAL DETAILS513260 TRAINING COVERAGE513290 FLSA OVERTIME DIFFERENTIAL514010 SHIFT DIFFERENTIAL514030 HOLIDAY DIFFERENTIAL514050 EDUCATION INCENTIVE PAY514060 ADDITIONAL ASSIGNED DUTIES514070 OTHER ADDITIONAL PAY514075 DEFIBRILLATOR BONUS514080 SICK LEAVE INCENTIVE
112
514090 STIPENDS514091 COACH STIPENDS515010 HOLIDAY PAY515020 VACATION PAY515030 SICK PAY515040 INJURED ON-DUTY PAY515050 LONGEVITY515060 ON CALL/STANDBY515080 PERSONAL DAYS/COURT APPEARANCE515090 OTHER BENEFITS PAY517000 FRINGE BENEFITS ON BEHALF EMP517010 MEDICAL EXPENSES517020 PRE-EMPLOYMENT MEDICAL EXAM517030 MEAL ALLOWANCES517040 TUITION REIMBURSEMENT517050 PROFESSIONAL LICENSES517060 NON-PROFESSIONAL LICENSES517070 UNIFORM ALLOWANCES517090 OTHER EMPLOYEE FRINGE BENEFITS517100 RETIREMENT ASSESSMENT517130 ANNUITY CONTRIBUTION517140 EMPLOYEE ASSISTANCE PROGRAM517150 HEALTH INSURANCE517155 RETIRED TEACHER HEALTH INSURAN517160 LIFE INSURANCE517165 RETIRED TEACHERS LIFE INSUR517170 MEDICARE TAX517180 WORKERS COMPENSATION517185 WORKERS COMP RUNOUT517190 UNEMPLOYMENT COMPENSATION519010 COMPENSATION RESERVE519020 SICK LEAVE/VACATION BUY BACK519030 TUITION REIMBURSEMENT519040 UNIFORM ALLOWANCE519050 CLEANING ALLOWANCE519060 TOOL ALLOWANCE519090 VEHICLE ALLOWANCE520000 PURCHASE OF SERVICES521010 ELECTRICITY521015 STREET LIGHTING - ELECTRICITY521020 NATURAL GAS521030 HEATING FUEL521040 PROPANE GAS521050 OTHER NON-HEAT FUEL523010 WATER523020 SEWER524010 BUILDING MAINTENANCE524015 GROUNDS MAINTENANCE524020 VEHICLE MAINTENANCE524030 EQUIPMENT MAINTENANCE
113
524040 OFFICE EQUIPMENT MAINTENANCE524050 COMPUTER EQUIPMENT MAINTENANCE524060 COMMUNICATIONS EQUIPMENT MAINT524070 CONSTRUCTION CONTRACTORS524080 RESTORATION SERVICES524090 OTHER CONTRACTUAL SERVICES524091 SCHL-OTHER CONTRACTED SERVICES524100 BLDG MAINT SVCS-HVAC524101 BLDG MAINT SVCS-SEPTIC524102 BLDG MAINT SVCS-PLUMBING524103 BLDG MAINT SVCS-ELECTICAL524104 BLDG MAINT SVCS-FLOORS524105 BLDG MAINT SVCS-DOORS/WINDOWS524106 BLDG MAINT SVCS-LOCK/HARDWARE524107 BLDG MAINT SVCS-PAINT524108 BLDG MAINT SVCS-ROOF524109 BLDG MAINT SVCS-PEST CONTROL524110 BLDG MAINT SVCS-ELEVATOR524111 BLDG MAINT SVCS-504 COMPLIANCE524112 BLDG MAINT SVCS-FIRE/ALARM525010 ROADWAY MAINTENANCE525020 DRAINAGE MAINTENANCE525030 SIDEWALK MAINTENANCE525040 TRAFFIC LINES/CROSSWALK MAINT525050 SIGNAL MAINTENANCE525060 SIGNS/POSTS MAINTENANCE525070 BIO-REMEDIATION525080 WELL REPAIRS/IMPROVEMENTS525085 FLUSHING SERVICES525090 OTHER PUBLIC WORKS MAINT527010 BUILDINGS RENTAL/LEASE527020 RECREATIONAL FACILITIES527030 EQUIPMENT RENTAL/LEASE527040 AUDIO-VISUAL ITEMS RENTAL527050 COPIER MACHINES527060 UNIFORMS RENTAL527061 UNIFORM PURCHASE527070 LAUNDRY SERVICES527080 VEHICLE RENTAL/ALLOWANCE527090 OTHER RENTALS529010 CUSTODIAL SERVICES529030 SNOW REMOVAL & CLEARANCE529040 SOLID WASTE CURBSIDE SERVICES529050 RECYCLING CURBSIDE SERVICES529060 DISPOSAL SERVICES529070 HAZARDOUS WASTE DISPOSAL529080 MONITORING/TESTING SERVICES529085 OTHER MONITORING SERVICES529090 OTHR PROPERTY-RELATED SERVICES530100 LEGAL SERVICES
114
530110 LEGAL SERVICES-TOWN COUNSEL530120 LEGAL SERVICES-LABOR COUNSEL530130 LEGAL SERVICES-SPECIAL COUNSEL530200 ACCOUNTING & AUDITING SERVICES530250 FINANCIAL SERVICES530300 HEALTH/MEDICAL SERVICES530310 DRUG AND ALCOHOL TESTING530320 POLYGRAPH EXAM SERVICES530350 HOME CARE SERVICES530400 NETWORK & INFORMATION SYSTEMS530430 DATA COMMUNICATION SERVICES530450 HARDWARE MAINT SERVICES530460 SERVER AND PRINTER SUPPORT530470 WORKSTATION SUPPORT530490 OTHER IT SERVICE CONTRACTS530500 TRAINING & DEVELOPMENT530560 SPED CONTRACTED SVCS530600 APPRAISALS & SURVEYS530700 ARCHITECTS & ENGINEERS530750 PROJECT MANAGEMENT SERVICES530760 CLERK OF THE WORKS SERVICES530800 COMPUTER SOFTWARE SERVICES530850 SOFTWARE SUPPORT SERVICES530900 OTHER PROFESSIONAL SERVICES530901 ENVIRONMENTAL CLEANUP530910 RECREATION PROGRAMS530920 CONTRACTED SERVICES530921 SCHL-CONTRACTED SERVICES530950 CONSULTING SERVICES532010 TUITION IN-STATE SCHOOLS532020 TUITION OUT-OF-STATE SCHOOLS532030 TUITION PRIVATE SCHOOLS532040 TUITION COLLABORATIVES532050 TUITION REGIONAL DISTRICTS533010 SCHOOL BUS533020 SCHOOL TAXI533030 MILEAGE/MBTA TICKETS533040 TRANSPORTATION - FIELD TRIPS533050 TRANSPORTATION -ATHLETIC TRIPS533060 TRANSPORTATION -LATE BUS533090 TRANSPORTATION - OTHER TRIPS534010 POSTAGE534020 TELEPHONE534025 CELLULAR PHONES534030 ADVERTISING-GENERAL534035 ADVERTISING-EMPLOYMENT534040 PRINTING SERVICES534050 TELECOMMUNICATIONS534060 PHOTOCOPYING534070 TELEMETERING
115
534080 PAGING534090 OTHER-COMMUNICATIONS535010 SPECIAL EDUCATION EVALUATIONS535020 COUNSELING SERVICES535030 PUPIL TESTING SERVICES535040 PUPIL TUTORING SERVICES535050 ATHLETIC OFFICIALS SERVICES535060 OTHER EDUC CONTR SVCS535070 DISTANCE LEARNING SVCS538010 REGISTRY/TAX TAKING538015 REDEMPTION FEES538020 BOOK BINDING SERVICES538030 MICROFILMING SERVICES538040 RECORDS PRESERVATION538050 DELIVERIES538060 OTHER TRANSPORTATION538080 FIELD TRIPS538090 OTHER PURCHASED SERVICES540000 SUPPLIES541010 GASOLINE541020 DIESEL FUEL541090 OTHER FUEL542010 OFFICE SUPPLIES542020 COPIER SUPPLIES542030 DRAFTING SUPPLIES542040 PAPER & STATIONERY542050 HARDWARE542060 SOFTWARE542070 IT SUPPLIES542080 OFFICE EQUIPMENT542090 OTHER GENERAL SUPPLIES542110 UNIFORMS542120 PROTECTIVE CLOTHING543010 BUILDINGS - M & R SUPPLIES543020 GROUNDSKEEPING - M&R SUPPLIES543030 COMPUTERS - M&R SUPPLIES543040 EQUIPMENT - M&R SUPPLIES543050 PAINTING - M&R SUPPLIES543060 CUSTODIAL - M&R SUPPLIES543070 PARTS - M&R SUPPLIES543080 VANDALISM - M&R SUPPLIES543090 OTHER MAINT/REPAIR SUPPLIES543110 LIGHTING/ELECTRICAL SUPPLIES543120 PLUMBING SUPPLIES543130 HEATING: PNEUMATIC CONTROLS543140 HEATING: OIL BURNER SUPPLIES543150 HEATING: BOILER SUPPLIES543160 HEATING: OTHER SUPPLIES543165 HVAC SUPPLIES543170 FIRE ALARM SUPPLIES
116
543180 AIR CONDITIONING & VENTILATION543190 OTHER BUILDING SYSTEM SUPPLIES543210 DOORS SUPPLIES543220 ROOFING SUPPLIES543230 FLOOR & WALL COVERING SUPPLIES543240 WINDOW COVERING SUPPLIES543250 WINDOWS & GLASS SUPPLIES543260 ELEVATOR SUPPLIES543270 PEST CONTROL SUPPLIES543280 HAZ MAT SUPPLIES543290 OTHER BUILDING SUPPLIES545010 CUSTODIAL SUPPLIES546010 TREES & SHRUBS546020 SHRUBS546030 FLAGS/FLOWERS546040 CHEMICALS & FERTILIZER546050 SEED & SOD546090 OTHER GROUNDSKEEPING SUPPLIES546091 SCHL-OTHER GROUNDSKEEPING SUP546110 TABLES/BENCHES546120 PLAYGROUND EQUIPMENT546130 FENCING SUPPLIES546140 OTHER PARK FURNITURE/EQUIPMENT548010 VEHICULAR PARTS & ACCESSORIES548020 VEHICULAR TIRES & TUBES548030 VEHICULAR LUBRICANTS548050 PLOW BLADES548090 OTHER VEHICULAR SUPPLIES549010 SCHOOL LUNCH FOOD549020 SCHOOL LUNCH SUPPLIES549030 PRISONER MEALS549050 FOOD - DEPARTMENTAL549080 BOTTLED WATER549090 OTHER FOOD SERVICE SUPPLIES550010 HEALTH/MEDICAL SUPPLIES550020 OXYGEN552010 FIRE ARMS SUPPLIES552020 AMMUNITION SUPPLIES552030 SAFETY EQUIPMENT552040 PHOTO/FINGERPRINT SUPPLIES552050 FIREFIGHTING SUPPLIES552060 FIRE HOSE REPLACEMENT552070 FIRE ALARM SUPPLIES552080 ANIMAL CONTROL SUPPLIES552090 OTHER PUBLIC SAFETY SUPPLIES553010 TEXTBOOKS AND RELATED SOFTWARE553020 WORKBOOKS553030 INSTR BOOK/PERIODICAL/REF MATL553040 INSTRUCTIONAL MATERIALS553050 INSTRUCTIONAL SOFTWARE
117
553060 COMPUTER SUPPLIES553070 INSTRUCTIONAL EQUIPMENT553071 EQUIPMENT LEASE553080 TESTING/ASSESSMENT SUPPLIES553090 GENERAL EDUCATIONAL SUPPLIES553900 OTHER EQUIPMENT554010 RESURFACE MATERIAL554020 STREET SALT554030 SAND & GRAVEL554035 CHEMICALS554040 WIRE554050 CONCRETE554060 MISC INVENTORY USES554070 LUMBER & WOOD554080 PIPE & PIPE SUPPLIES554085 METER REPLACEMENT554090 GRANITE CURBS554100 OTHER PUBLIC WORKS SUPPLIES555010 BOOKS & PUBLICATIONS555015 BOOKS & SUBSCRIPTIONS555020 PERIODICALS & NEWSPAPERS555030 MICROFORMS & MICROFILM555040 RECORDS PRESERVATION555050 AUDIO TAPES555060 REFERENCE555070 VIDEO MEDIA555080 STANDING ORDERS555090 OTHER BOOKS & MEDIA555110 BOOK COVERS SUPPLIES555120 BOOK CHARGING SUPPLIES555130 CATALOGUING PRODUCTS SUPPLIES555140 READER/PRINTER SUPPLIES555150 BOOK BINDING SUPPLIES555190 OTHER LIBRARY SUPPLIES556010 ARTS & CRAFTS SUPPLIES556020 FITNESS AND ATHLETIC SUPPLIES556060 ART MATERIALS556070 KITS, GAMES, TOOLS556090 OTHER RECREATION SUPPLIES557010 PROGRAMS & ACTIVITIES557020 SOCIAL & CULTURAL PROGRAMS557090 OTHER DEPARTMENTAL SUPPLIES560000 INTERGOVERNMENTAL562100 NORFOLK COUNTY TAX563010 RETIRED EMPLOYEES HEALTH INS563020 RETIRED TEACHERS HEALTH INS563030 MOSQUITO CONTROL PROJECTS563040 AIR POLLUTION CONTROL563050 METRO AREA PLANNING COUNCIL563070 RMV NON-RENEWAL FEES
118
563110 MBTA ASSESSMENT563120 REGIONAL TRANSIT AUTHORITY563210 SPECIAL EDUCATION ASSESSMENT563310 SCHOOL CHOICE SENDING TUITION563320 CHARTER SCHOOL SENDING TUITION564100 PAYMENT IN LIEU OF TAXES566010 SALES TAX566020 FUEL TAX566030 MEALS TAX569010 REGIONAL SCHOOL ASSESSMENT569050 HEALTH CARE SERVICES569100 OTHER ASSESSMENTS570000 OTHER EXPENSES570001 OTHER EXPENSES FY 08 ENCUMBRAN571000 IN STATE TRAVEL571010 TRAVEL - MILEAGE571020 TRAVEL - PUBLIC TRANSPORTATION571030 TRAVEL - RENTAL VEHICLES571090 TRAVEL - OTHER571100 MEETINGS & CONFERENCES572000 OUT OF STATE TRAVEL572010 TRAVEL - MILEAGE572020 TRAVEL - PUBLIC TRANSPORTATION572030 TRAVEL - RENTAL VEHICLES572090 TRAVEL - OTHER572100 MEETINGS & CONFERENCES573010 DUES AND MEMBERSHIPS573020 OTHER MEMBERSHIPS573030 SUBSCRIPTIONS573040 OTHER EXPENSES574000 INSURANCE PREMIUMS
119
Chart of Accounts – Criteria for Financial Reporting
CHART OF ACCOUNTS - CRITERIA FOR FINANCIAL REPORTING
This section describes the general requirements for reporting revenue and expenditure data from school committee appropriation, municipal spending in support of schools, revolving and special funds and state and federal grants and contracts. Each school district shall report the following revenues and expenditures as required in the annual End-of-Year Financial Report in accordance with M.G.L. c.72, s.3.
A. Revenue Classification 1. General fund receipts:
a. Regional school district assessments received from member cities and towns and excess and deficiency funds applied to a given year’s budget;
b. Tuition receipts, transportation fees, earnings on investments, rental fees, medical care and assistance, e-rate receipts, and other general fund revenue;
c. The cash value of all non-revenue receipts.2. State aid receipts:
a. Chapter 70 (school aid), chapter 70B(construction aid through MSBA)b. Pupil transportation, charter reimbursement and facilities aid, circuit breaker and
foundation reserve3. State and Federal Grant receipts:
a. State grants or contracts received from the Department or any other state agency.b. Federal grants or contracts received from the Department, from other state
agencies or from any other federal government source4. Revolving and special fund receipts:
a. School lunch receipts, including state and federal reimbursementsb. Athletic and other student body receipts for admission for school eventsc. Tuition receipts for school choice or other receipts for adult education, community
school programs, out of district tuitions or summer school.d. Other local receipts as permitted by law, such as culinary arts programs, insurance
reimbursements, lost schoolbooks or costs of industrial arts supplies, self-supporting recreation and park services or rental of school facilities.
e. Private receipts shall include all non-governmental grants or gifts.
B. Expenditures - Functional Classification
This section specifies the criteria for reporting functional categories of expenditures and gives the specific items that should be reported under these categories. Reporting of municipal expenditures must also comply with reporting instructions entitled: Reporting by Municipal Agencies”.
1000 DISTRICT LEADERSHIP & ADMINISTRATION: Activities which have as their purpose the general direction, execution, and control of the affairs of the school district that are system wide and not confined to one school, subject, or narrow phase of school activity.
1100 General Administration
120
1110 School Committee
Salaries, clerical and support staff Contracted Services Supplies, equipment and materials Dues and subscriptions Stipends and meeting costs Travel expenses
1200 District Administration1210 Superintendent (and Office)1220 Assistant Superintendents (Instruction/Academic Programs: Assistant Superintendent for Community Relations)1230 District-Wide Administration (Assistant to Superintendent, Grants Manager, Director of Planning) Salaries, professional, clerical, support staff Contracted Services Supplies and materials Dues and subscriptions Travel expenses for staff
1400 Finance and Administrative Services 1410 Finance and Business1420 Human Resources, Benefits, Personnel1430 Legal Services for School Committee (Costs of School Committee representation for collective bargaining and other litigation)
Salaries, professional, clerical, support staff Contracted Services Supplies and materials Dues and subscriptions Travel expenses for staff
1435 Legal Settlements (Costs representing settlement of litigation actions)
Contracted Services Supplies and Materials
Other Expenses
1450 District wide Information Management and Technology (Expenditures that support the data processing needs of the school district, including student databases)
Salaries, professional, clerical, support staff Contracted Services Supplies, materials, disks Dues and subscriptions Travel expenses for staff Hardware and software under $5,000 unit value
2000 INSTRUCTIONAL SERVICES: Instructional activities involving the teaching of students, supervising of staff, developing and utilizing curriculum materials and related services. Instructional services directly attributable to schools must be reported on a
121
school basis, while district-wide services, such as supervisory may be reported on a district-wide basis.
2100 District wide Academic Leadership – Regular Day, Special Education, Ch 74 Occupational Day, English Language Learners, Academic Support, Adult Education, and other managers responsible for delivery of student instructional programs at the district level
2110 Curriculum Directors (Supervisory)2120 Department Heads (non-supervisory) Salaries, professional, clerical, support staff Contracted Services Supplies and materials Dues and subscriptions Travel expenses for staff
2200 School Building Leadership: Building Level – Curriculum leaders, department heads, school principals and assistants, headmasters and deans.
2210 School Leadership – Building – Principal’s Office2220 School Curriculum Leaders/Department Heads – Building Level Salaries, professional salaries or the prorated share of salaries, clerical and
support staff Supplies and materials Dues, stipends and subscriptions Travel expenses for staff
2250 Building Technology: (Expenditures that support a school's daily operation- non instructional)
Salaries, professional, clerical, support staff Supplies, materials, disks Dues and subscriptions Hardware and software under $5,000 unit value Travel expenses for staff Principal portion of a loan or the cost of a lease/purchase
agreement for non-instructional building technology.
2300 Instruction - Teaching Services2305 Classroom Teachers – Certified teachers with primary responsibility for teaching designated curriculum to established classes or students in a group instruction setting, including itinerant music, art and physical education teachers and others who travel from classroom to classroom and/or school to school. 2310 Specialist Teachers - Certified teachers who provide individualized instruction to students (in-class or pull out, one to one or small groups) to supplement the services delivered by the student’s classroom teachers. Include reading recovery, Title 1 reading specialist, special education, academic support and language acquisitions services,
Professional Salaries
122
2315 Instructional Coordinators and Team Leaders (Non-Supervisory) – Includes curriculum facilitators, instructional team leaders and department chairs that are non-supervisory
Salaries, professional, clerical, support
2320 Medical/Therapeutic Services (Costs for Occupational Therapy, Physical Therapy, Speech, Vision and other therapeutic services that are provided by licensed practitioners)
Salaries, professional, clerical support Contracted Services
2325 Substitutes - Include long and short term as well as certified and non-certified teachers who cover vacant positions or absences.2330 Non-Clerical Paraprofessionals/Instructional Assistants hired to assist teachers/specialists in the preparation of instructional materials or classroom instruction. (Includes American Sign Language Specialists).
Other Salaries Contracted Services
2340 Librarians and Media Center Directors
Salaries, professional, clerical, other
2350 Professional Development for teachers, support staff and school councils2351 Professional Development Leadership Development (Director of Professional Development)
Salaries, professional and clerical Supplies and Materials
Other expenses
2353 Teacher/Instructional Staff-Professional Days - Staff who participate in in-service days beyond the contractual classroom days exceeding the 180-day requirement. Include stipends for professional staff providing or receiving professional development services beyond the length of a regular school day.
Salaries, Professional and Other
2355 Substitutes for Teachers/Instructional Staff at Professional Development Activities
Other Salaries
123
2357 Professional Development Stipends, Providers and Expenses -Instructional supervisors, teachers and other professional staff who spend one-half or more of their time providing teacher training and implementation. Include full time or prorated share of salaries of professional staff training teachers, teachers being trained to implement new curriculum or instructional practices, teachers targeted for training and support to remedy performance weaknesses, master teachers, mentor teachers, curriculum coaches and other who provide in-district professional development.
Professional Salaries Supplies and materials Contracted Services Dues and subscriptions Travel expenses for staff Tuition and/or conference fees
2400 Instructional Materials and Equipment.2410 Textbooks and Related Software/Media/Materials
Contracted Services Supplies and Materials – including workbooks, materials, and
accessories, such as CD-ROMs and videos, provided as an integrated package as well as printed manuals used to support direct instructional activities
Other Expenses
2415 Other Instructional Materials
Contracted Services Supplies and Materials Books, periodicals, reference materials for use in school libraries or
classroom libraries Other Expenses
2420 Instructional Equipment Contracted Services Supplies and Materials Other Expenses All Equipment, including vocational and science lab equipment
irrespective of unit cost. Lease/purchase of equipment used to produce instructional material
2430 General Supplies Supplies and Materials Paper, pens, crayons, chalk, paint, toner, calculators etc.
2440 Other Instructional Services Other Salaries Contracted Services Supplies and Materials
124
Other Expenses Field trips, including admissions and transportation costs Distance Learning Services
2450 Instructional Technology: (Expenditures to support direct instructional activities defined in Function 2000)
2451 Classroom (Laboratory) Instructional Technology Contracted Services Supplies, materials and disks Dues and subscriptions Travel expenses for staff Computers, services, networks, scanners, digital cameras used in
the classroom or computer laboratories Instructional technology equipment
2453 Other Instructional Hardware Contracted Services Supplies and Materials Other Expenses Computers, servers, networks, scanners, digital cameras etc for
school libraries and media centers
2455 Instructional Software Contracted Services Supplies and Materials Other Expenses Software, including the cost of programs and licenses CD-ROMs
2700 Guidance, Counseling and Testing Services2710 Guidance
Salaries, guidance counselors, school adjustment counselors, and social workers
Salaries or the prorated share of salaries, clerical and support staff Supplies and materials Contracted Services Supplies and Materials Other expenses
2720 Testing and Assessment Salaries, professional, clerical and other Reference materials Testing and assessment materials Contracted services Dues and subscriptions Travel expenses for staff
2800 Psychological Services (Salaries and expenses for psychological evaluation, counseling and other services provided by a licensed mental health professional)
Salaries, school psychologists, and psychometrists and assistants Salaries or the prorated share of salaries, clerical and support staff Supplies and materials
125
Dues and subscriptions Contracted services, including independent evaluation Travel expenses for staff
3000 OTHER SCHOOL SERVICES: Other than instructional services.
3100 Attendance and Parent Liaison Services
Salaries, attendance and truancy officers, parent information centers Salaries or the prorated share of salaries, clerical and support staff Contracted Services Supplies and materials Census Costs Dues and subscriptions Investigatory services Travel expenses for staff
3200 Health Services Salaries, school physicians and school nurses Salaries or the prorated share of salaries, clerical and support staff School medical supplies Supplies and materials Contracted services Dues and subscriptions Travel expenses for staff
3300 Student Transportation Services (To and from school) Salaries, student transportation supervisors, dispatchers, school bus drivers,
and school bus maintenance personnel Salaries or the prorated share of salaries, clerical and support staff Fuel, lubrication, tires, and school bus maintenance Contracted services Insurance premiums for student transportation services School bus monitors
126
3400 Food Services Salaries, school lunch supervisors, food preparers, kitchen personnel, and
aides Food and supplies Salaries or the prorated share of salaries, clerical and support staff Contracted services Dues and subscriptions Travel expenses for staff
3510 Athletic Services Salaries, coaches, trainers, and assistants in intramural and interscholastic
sports Contracted services Transportation services for students to and from athletic events Athletic rental services Uniforms Athletic supplies and materials Dues and subscriptions Travel expenses for staff
3520 Other Student Activities Salaries, musical directors, drama coaches, and other extra-curricular
personnel Salaries or the prorated share of salaries, clerical and support staff Printing Dues and subscriptions Supplies and materials Transportation services for students to and from activities Travel expenses for staff
3600 School Security Salaries, security personnel, school police and hall monitors Salaries or the prorated share of salaries, clerical and support staff Printing Dues and subscriptions Supplies and materials Travel expenses for staff
4000 OPERATION and MAINTENANCE OF PLANT: Housekeeping activities relating to the physical plant and maintenance activities for grounds, buildings and equipment. Expenditures classified as a 4000 expenditure must not exceed the per project dollar limit for extraordinary maintenance or for non-instructional equipment.
4110 Custodial Services
Salaries, custodians, janitors, engineers, truck drivers and other maintenance personnel
Contracted Services Custodial supplies and materials Travel expenses for staff Dues and subscriptions
127
4120 Heating of Buildings Supplies and Materials Other expenses, including the cost of coal, fuel oil, electricity, gas, steam and
wood Contracted services
4130 Utility Services Supplies and Materials Other expenses, including the cost of water, trash, sewage and hazardous waste
disposal, electricity, telephone services and non-heating fuels Contracted services
4210 Maintenance of Grounds Salaries, professional, clerical and other Grounds keepers, equipment operators and aides Supplies, materials and tools Contracted services Other expenses Travel expenses for staff
4220 Maintenance of Buildings Salaries, professional, clerical and other Building maintenance, engineers, licensed trades people, painters and aides Supplies, materials and tools Travel expenses for staff Contracted services
4225 Building Security System – Installation and Maintenance (less than $5,000 of building security system.
Supplies, materials and tools Contracted services Other Expenses
4230 Maintenance of Equipment Salaries, of repair personnel Supplies, materials and tools Equipment parts and replacement of equipment and furnishings Contracted services
4300 Extraordinary Maintenance Contracted Services Supplies and Materials Equipment and tools Principal portion of a loan or the cost of a lease/purchase agreement
4400 Networking & Telecommunications: (Expenditures to support the school district's infrastructure)
Salaries, professional, clerical, other Contracted Services Supplies and Materials Other expenses, including, Wiring, PBX Systems, File Servers, etc.
128
4450 Technology Maintenance Salaries, professional, clerical, other Contracted Services Supplies and materials Other Expenses Equipment and tools
5000 FIXED CHARGES: Retirement and insurance programs, rental of land and buildings, debt service for current loans, and other recurring items, which are not generally provided for under another function.
5100 Employee Retirement
Contributions to employee retirement systems Social Security contributions Contributions to pension plans Medicaid contributions
5200 Insurance Programs Employee unemployment, health, and life insurance premiums or payments,
and workers' compensation for active employees
5250 Insurance for Retired School Employees Health insurance premiums for retired school employees
5260 Other Non Employee Insurance Insurance premiums for property, fire, liability, fidelity bonds Judgments against the school district resulting from self-insurance
5300 Rental-Lease of Equipment. Expenditures for this purpose may only exceed the per project dollar limit for extraordinary maintenance ($100,000) or non-instructional equipment ($5,000) for a three year period. After the third rental year the cost must be reported as a 7000 (fixed asset) expenditure. Do not include lease/purchase agreements.
Annual operating lease/rental costs
5350 Rental-Lease of Buildings
Annual capital lease/rental costs
5400 Debt Service (Interest) on Current Loans - RANS Annual interest charge on borrowing for revenue anticipation notes (RANS) for
school purposes with a term of one year or less
5450 Debt Service (Interest) on Current Loans - BANS Annual interest charge on short term borrowing for bond anticipation
notes (BANS) for school purposes.
5500 Other Charges: (Other items of a recurrent nature for school purposes) Costs of municipal and other public safety inspections Bank Charges
129
Contracts for Medicaid billing
5550 Crossing Guards
Salaries of crossing guards
6000 COMMUNITY SERVICES: Services provided by the school district for the community as a whole, or some segment of the community.
6200 Civic Activities
Citizens' meetings Parent-teacher-student association activities Public forums and lectures School Council meetings and activities Advisory Council meetings Public forums and lectures Salaries or the prorated share of salaries, clerical and support staff Contracted services Supplies, materials, travel expenses and other expenses
6300 Recreation Services Salaries or the prorated share of salaries, clerical and support staff Contracted services Supplies, materials, travel expenses for staff and other expenses
6800 Health Services to Non-Public Schools Salaries or the prorated share of salaries, clerical and staff support Salaries, physicians and nurses Contracted services Medical supplies and materials Travel expenses for staff Other expenses
6900 Transportation Services to Non-Public Schools (To and from non-public school, regardless of distance.)
Salaries, student transportation supervisors, dispatchers, school bus drivers, school bus maintenance personnel
Salaries or the prorated share of salaries, clerical and support staff Fuel, lubrication, tires and school bus repairs Contracted service Insurance premiums School bus monitors
7000 ACQUISITION, IMPROVEMENT AND REPLACEMENT OF FIXED ASSETS: Acquisition of land or existing buildings, improvements of grounds, construction of buildings, additions to buildings, remodeling of buildings, or acquisition of initial or additional non instructional equipment exceeding the $5,000 unit cost and $100,000 extraordinary maintenance cost as defined in 603 CMR 10.00. Costs corresponding to revenue received as a lump sum or progress payment revenue receipt from MSBA whether or not outstanding BANs
130
exist. Costs directly related to a school construction project supported through local appropriation.
7100 Acquisition and Improvement of Sites
Purchase of school building sites Improvement of school building sites Grading, landscaping, sewers, storm drains, retaining walls, and surfacing Capital leases costs Principal portion of a loan not reported in 8100
7200 Acquisition and Improvement of Buildings Construction of buildings Acquisition of existing buildings Additions to existing buildings Acquisitions of portable school buildings/classrooms Rehabilitation of school buildings Lease/Purchase of Buildings Capital leases Principal portion of a loan not reported in 8100
7300 Acquisition and Improvement of Equipment Acquisition of new, non-instructional school equipment having a useful life of
more than one year and an acquisition cost of more than $5,000. Acquisition of school furniture and fixtures (bulk purchases) Acquisition of school machinery Lease/Purchase of Equipment Capital leases Principal portion of a loan not reported in 8100
7350 Capital Technology Hardware or other technology purchases exceeding the $5,000 unit cost Capital leases Lease/Purchase of capital technology Principal portion of a loan not reported in 8100
7400 Replacement of Equipment Capital leases Lease/Purchase of Equipment Replacement of non-instructional equipment having a useful life of more than
one year and an acquisition cost of more than $5,000. Principal portion of a loan not reported in 8100
7500 Acquisition of Motor Vehicles Purchase of passenger vehicles for school administrative use Purchase of trucks for school maintenance use Purchase of school buses Lease/Purchase of motor vehicles, trucks or buses Capital leases Principal portion of a loan not reported in 8100
7600 Replacement of Motor Vehicles
131
Passenger vehicles, truck, and school buses purchased to take the place of existing equipment
Lease/Purchase of motor vehicles Capital leases Principal portion of a loan not reported in 8100
8000 DEBT RETIREMENT AND SERVICE: Retirement of debt and payment of interest and other debt costs. Principal and interest on current loans are not part of this function, but are reported in fixed charges (5400/5450).
8100 Long Term Debt Retirement/School Construction
Annual Principal of loans used to finance the purchase or construction of schools.
8200 Long Term Debt Service/School Construction Annual Interest on bonds and loans used to finance the purchase or
construction of schools.
8400 Long Term Debt Service/Educational Expenditures Annual Interest on bonds and loans used to finance the purchase of educational
expenditures and for other equipment and maintenance costs, such as books, instructional equipment, and extraordinary maintenance. Report the principal of these loans in the cost category of the purchase (e.g. fixed assets, instructional technology, etc.).
8600 Long Term Debt Service/Other Annual Interest on bonds and loans used to finance the purchase of non-
instructional equipment, and to pay for capital maintenance projects in excess of one hundred thousand dollars ($100,000). Principal costs should be reported in the appropriate 7000 series
9000 PROGRAMS WITH OTHER SCHOOL DISTRICTS: Transfers of payments to other school districts or to non-public schools for services provided to students residing in the sending city or town.
9100 Programs with Other Districts in Massachusetts
Tuition or transfer payments to other public school districts in Massachusetts for resident students
Tuition to non member Collaboratives Tuition to non member Regional School Districts
9110 School Choice Tuition Transfers made by the state from the sending school district's State Aid
to the receiving school district or municipality. Deducted from state aid payments and recorded as an expenditure
9120 Tuition to Charter Schools (Horace Mann or Commonwealth)
132
Transfers made by the state from the sending school district's State Aid to the Charter School. Deducted from state aid payments and recorded as an expenditure
9200 Tuition to Out-of-State Schools Tuition or transfer payments to school districts in other states for resident
students
9300 Tuition to Non-Public schools Tuition or transfer payments to non-public schools for resident students
9400 Tuition to Collaboratives Payments of assessments to member Collaboratives for administrative and
instructional services in accordance with collaborative agreements.
9500 Payments to Regional School Districts Payments or assessments to member regional school districts for capital and
operating budgets in accordance with regional school district agreements.
C. Object Code Expenditures: This section defines the category of goods or services purchased under the functional categories defined above.
01 Salaries ProfessionalThe full-time, part-time and prorated portions of payments to personnel services of a professional nature rendered to an education plan. Categories included as professional are Superintendents, Principals, Supervisors, Teachers, Librarians, Counselors, Psychologists and other professional educators.02 Salaries Secretarial and ClericalPayments for a grouping of assignments to perform the activities of preparing, transferring, transcribing, systematizing or preserving communications, records and transactions, regardless of the level of skills required.03 Salaries OtherPayment for a grouping of assignments regardless of level of difficulty that relate to supportive services. Included as other salaries: Custodians, Aides, Substitutes, Paraprofessional, Food Service Personnel, School Bus Drivers, Cross Walk Guards and other classified salaries not identified as professional, secretarial and clerical.04 Contract ServicesPayments for services rendered by personnel who are not on the payroll and are not regular employees, including all related expenses covered by the contract.
05 Supplies and Materials-
Materials and items of an expendable nature that is consumed, worn out or deteriorated in use, loses its identity through fabrication or incorporation into a different or more complex unit or substance. These items are defined as having a unit price of under $5,000.06 Other Expenditures -
133
Expenditures not chargeable to another object code, such as dues, subscriptions and travel for staff. (food, coal, fuel oil, gas, steam, wood, file servers)09 Transfers – Payments to other local educational agencies, (LEAs) and regional school districts for services rendered. This object code includes all of functional code 9000.
Notes:Supervisory refers to individuals responsible for a program/activity and for directing and evaluating personnel in that program/activity. Non Supervisory refers to individuals responsible for a program/activity and for coordinating personnel working in that program/activity.
134