business procedure manual - c.ymcdn.comc.ymcdn.com/.../arps_word_procedures_part1.docx · web...

BUSINESS PROCEDURE MANUALAmherst-Pelham Regional Schools

A

BUSINESS OFFICE

Business Procedure Manual

AMHERST PELHAM REGIONAL SCHOOL DISTRICTAMHERST PUBLIC SCHOOLS

PELHAM PUBLIC SCHOOL170 Chestnut Street, Amherst, MA 01002

(413) 362-1810www.arps.org

1 | Updated – January 2015

Business Office Personnel

Sean Mangano

Leah Carver

Mary Wallace

Sooyeon Kim

Linda Kirkpatrick

Kathy Vassallo

Louise Marcoux-Lavigne

413-362-1812

413-362-1822

413-362-1814

413-362-1819

413-362-1821

413-362-1817

413-362-1816

Director of Finance

Assistant Director of Finance / Grant Manager

Treasurer

Budget Analyst

Region and Pelham Payroll

Amherst Payroll and Amherst Accounts Payable

Region and Pelham Accounts Payable

| Updated – January 2015 2

Business Procedure Manual Table of Contents

Section A. Overview.................................................................................................................................................6

A.1 Goals and Objectives of Business Office................................................................................................7

A.2 Chain of Responsibility..........................................................................................................................8

Section B. Accounts Payable....................................................................................................................................9

B.1 Purchase Orders (PO)..........................................................................................................................10

B.2 PO Authorization.................................................................................................................................13

B.3 Process to Run Purchase Orders.........................................................................................................14

B.4 Invoice Process....................................................................................................................................24

B.5 Warrants and AP Checks......................................................................................................................31

B.6 1099 Process........................................................................................................................................40

B.7 Year End Accounts Payable Process ....................................................................................................50

B.8 Use of Tax Exempt Status....................................................................................................................51

B.9 Reimbursement Procedure..................................................................................................................52

B.9a Travel Reimbursement.........................................................................................................53

B.10 Private School Transportation Reimbursement.................................................................................58

Section C. Payroll...................................................................................................................................................60

C.1 Types of Employees and Pay Schedule................................................................................................61

C.2 Required Documents by Regulations...................................................................................................63

C.3 Payroll Process.....................................................................................................................................65

C.4 Payroll Deductions...............................................................................................................................74

C.5 Employee Benefits...............................................................................................................................76

C.6 Time Card Instructions.........................................................................................................................79

C.7 Additional Activity Contract.................................................................................................................81

C.8. Jury Duty.............................................................................................................................................83


Table of Contents Continued

Section D. Cash Management & Treasury.............................................................................................................84

D.1 School Revenues.................................................................................................................................85

D.2 Accounts Receivables..........................................................................................................................86

D.3 Excess and Deficiency..........................................................................................................................87

D.4 Gifts and Scholarship Donations..........................................................................................................88

D.5 Schedules for Departmental Payments to Treasurer...........................................................................90

D.6 Tailings................................................................................................................................................92

Section E. Budget...................................................................................................................................................93

E.1 Preparing Budget.................................................................................................................................94

E.2 Regional School District Budget Process..............................................................................................97

E.3 Quarterly Budget Report....................................................................................................................101

E.4 Budget Transfer.................................................................................................................................103

E.5 Personnel Budget – Personnel Proof.................................................................................................104

E.6 Transportation Projection..................................................................................................................105

E.7 Utilities Expense Projection...............................................................................................................107

Section F. Accounting...........................................................................................................................................108

F.1 Accounting Overview.........................................................................................................................109

F.2 Chart of Accounts...............................................................................................................................111

F.3 General Ledger...................................................................................................................................114

F.4 Journal Entry......................................................................................................................................114

F.5 Year End Closing.................................................................................................................................116

F.6 Required Financial Reports................................................................................................................122

F.7 Preparing Audit..................................................................................................................................124

F.8 MUNIS (Accounting System Software)...............................................................................................125

F.9 Free and Reduced Lunch Application.................................................................................................129


Table of Contents Continued

Section G. Procurement.......................................................................................................................................130

G.1 Rules and Regulations.......................................................................................................................131

G.1a Invitation for Bids...............................................................................................................132

G.1b Request for Proposal.........................................................................................................133

G.1c Sole Source Procurements..................................................................................................134

G.1d Disposal of Tangible Property.............................................................................................135

Section H. Grants.................................................................................................................................................136

H.1 Submission of Grant..........................................................................................................................137

H.2 Grant Procedures..............................................................................................................................138

Section I. Revolving Funds...................................................................................................................................139

I.1 Purposes.............................................................................................................................................140

I.2 Monitoring..........................................................................................................................................142

Section J. Billbacks...............................................................................................................................................144

J.1 Purpose and Procedure......................................................................................................................145

J.2 Types of Billbacks...............................................................................................................................149

J.2a Health Insurance Billback.....................................................................................................150

J.2b Printer Usage Billback..........................................................................................................152

J.2c Personnel Billback................................................................................................................154

J.2d Transportation Billback........................................................................................................155

J.2e Utility Billback......................................................................................................................156

Section K. Miscellaneous.....................................................................................................................................157

K.1 Heating Fuel Purchases......................................................................................................................158

K.2 Record Retention and Disposal..........................................................................................................159

K.3 Transportation of Students by Staff...................................................................................................160

Glossary................................................................................................................................................................162


Section A

Overview

A.1 Goals and Objectives of Business Office

A.2 Chain of Responsibility


A.1 Goals and Objectives of Business Office

Goals

Ensure all financial processes are accurate, efficient and processed in a timely manner, while maintaining all financial activities and supporting documents are fairly presented in accordance with Federal and State requirements.

Objectives

1. To engage in thorough advance planning, with staff involvement, in order to develop budgets and to guide expenditures so as to achieve the greatest educational returns and contributions to the educational program in relation to dollars expended.

2. Ascertain if the financial information was correctly prepared in accordance with the budgetary basis of accounting (e.g., modified accrual plus current year encumbrances minus expenditures of prior year encumbrances).

3. Use any and all available techniques and technologies for the most accurate outcomes of financial data.

4. Provide timely and appropriate information to all staff with fiscal management responsibilities.

5. Develop effective communication system with all departments in school system to establish maximum efficiency in all financial procedures.

A.2 Chain of Responsibility

There may be up to four reviews between the time a business transaction is initiated and the time it is processed by the business office. At each level of review, the transaction can be authorized, declined, or returned for correction / amendment. Each reviewer must determine that they fully support the transaction and accept responsibility for it and its documentation.

Building principals and program directors are responsible for authorizing and managing all business transactions for their respective buildings / programs. This includes authorizing all POs, managing scheduled work time, leave time, use of substitutes, and expenditure of funds for staff compensation (for example: time cards and additional activities contracts), as well as requisitions for goods and services (purchase orders).

The business office can act on these transactions only when all required documentation and authorization is in place. To insure that all transactions are completed as quickly as possible, the supporting documentation must arrive at the business office complete, error free, and before established deadlines.

Business office employees share the goal of making all transactions as quick and efficient as possible in order to be responsive and transparent to our staff and vendors.


Chain of Responsibility


Section B

Accounts Payable

B.1 Purchase Orders

B.2 PO Authorization

B.3 PO Entry

B.4 Invoice Process

B.5 Warrants and AP Checks

B.6 1099 Process

B.7 Year End Accounts Payable Process

B.8 Use of Tax Exempt Status

B.9 Reimbursement Procedure

B.9a Travel Reimbursement

B.10 Private School Transportation Reimbursement


B.1 Purchase Orders

Purchase Orders serve as the legal document for procuring needed goods and services. The process serves two purposes: it confirms that there are sufficient funds to cover the proposed expense, and it provides authorization to spend school district funds. Without the authorization provided by a fully executed PO, the district has not committed to paying for the expense. Any unauthorized dealings with a vendor must be seen as a private transaction. This document outlines the life of a Purchase Order, from initial submission to final payment. Please be sure that each step is completed as outlined.

Prepare Purchase Order

This process is to be done before any ordering takes place.

Make sure you have the right Purchase Order for the right school system. (A) is for Amherst, (R) is for Region and (P) is for Pelham.

1. Top left box (SHIP TO:) is where you put who the items should be shipped to (usually your school and address)

2. Just below in the (ISSUED TO:) box you will put the name and address of the company you are ordering the items from.

3. If you would like the Purchase Order faxed to the vendor by the Business Office put the fax number just below the Issued To box.

On the right side of the Purchase Order will be the date, the account number, etc. Please fill this out correctly. Not doing so could cause a delay in the processing of your PO.

4. Make sure you date it.5. Fill in who is requesting the PO. The Business Office needs this information to determine who did the

ordering for invoice processing, follow up, or to determine to whom to route the shipment. 6. Put in your department and full telephone number, not just the extension. If the vendor needs to reach

you for price changes or other changes they should be able to reach you. 7. Most important please remember the account number. This is the main reason for most delays in

processing

The Business Office will fill in the code number.

8. The main body of the PO is where you will list the items you are ordering. Please fill this out neatly. Typing would be best. Please be professional and avoid cross outs. Do not use white-out or cover-up stickers – they invalidate a contract. Put in the quantity, the item numbers and description and the unit price carried over to the total.


Please note: If the PO is more than $10,000.00 please see the Procurement Guidelines.

9. Be sure you check into shipping charges and add them to the PO. Estimate if not sure. Usually 20%. 10. Make sure the PO is signed by the next authorizing agent (department head, program director, principal)

before it is sent to the Business Office. If the principal signs all PO’s make sure we have that signature as well.

Keep your green copy in case of questions and send the rest to the Business Office. (If for any reason the PO turns up missing, you have a copy of the original).

Do not order any items until you receive a copy of the PO back with a number on it.

Business Office Processing

When the Business Office receives your Purchase Order the first step is to verify that all the information on the PO is correct. This includes the account number, signatures, etc.

11. When all information is verified as correct and the availability of budgeted funds is confirmed, the business manager authorizes the purchase and forwards the PO to the Superintendent’s Office.

The PO is then entered into the MUNIS accounting system which generates a PO number. No ordering should be done before this step in the process is completed. After the Business Office processes the PO the pink copy will be returned to you. Hold on to it – it is

your receiving copy! The white copy will be mailed to the vendor unless you directed the Business Office to fax it or to

return it to you (see #3). The yellow copy stays in the Business Office. Notify the Business Office if you have returned or refused any items listed on the PO.

Final Processing

12. After you have received the products or services you requested, sign and date the pink copy in the bottom left and return to the Business Office.

Please note that if you ordered multiple items and they come in a few at a time we need a copy of the PO stating which items have been received. (You can send the pink copy and we will mark it with the date and the amount of the invoice being paid and return it to you until complete. Do not sign the pink until all items are received). The vendors bill as they ship.

When the Business Office receives the signed pink copy indicating that the last item has been received, and the last invoice has been paid, the yellow copy of the PO is marked with the date and the amount that was paid. It is then returned to you. Keep it in your files for your records.


B.2 PO Authorization

1. When purchase order is received, signatures need to be checked.

2. After signatures are checked, the account and the account’s budget are verified.

3. The Finance Director approves the purchase order. Anything over $1,000 must also go to the

Superintendent for approval.

4. The POs are entered into the system and then they can be used.

5. The white copy goes to the vendor, the yellow copy stays in the business office, and the pink goes to

whoever initiated the purchase order.

6. When the goods or services have been received by whoever initiated the purchase order, the initiator

must sign the bottom left hand corner of the pink sheet and return it to the business office, along with

all packing slips attached to the pink sheet.

7. When payment is made, the yellow sheet is marked with the date the payment was made and the

amount and then sent back to whoever initiated the purchase order. The business office keeps the pink

sheet with the invoice.

8. Anything over $10,000-$24,999 must have 3 quotes attached to it, unless it is on a state bid, in which

case the state bid number must be written on the PO. Anything $25,000 and over must go out to a bid

process.

9. For partial orders, a copy of the purchase order and the packing slip should be sent to the business office

as parts of the order are received.


B.3 Process to Run Purchase Order

From the Main Menu choose Financials

The next step is to choose Purchasing.


You will then go to Purchase Order Processing


You will then choose Purchase Order Entry.

The first step to entering Purchase Orders is to Add a Batch.


The Batch will just be your Initials.Remember at this point that everything should be in capital letters.Your Dept/Loc should be BUSOF.

Your GL Effective Date will come up automatically. (This Date must be changed when entering Purchase Orders at Year End.) You will use June 30th if entering starting July 1st for the prior fiscal year, and you will use July 1st


when entering at Year End for the New Fiscal Year. (Usually when you are entering Purchase Orders between May and June).

To get your next Purchase Order Number you will click on the +1 Button. This will automatically give you the next available number. (If entering Amherst Purchase Orders these numbers could fluctuate as the Town could be entering Purchase Orders at the same time as you).

After getting your number Tab down through General Commodity and General Description. (You can enter the Description on the Second page). You will Tab over to the Entry Date which will come up automatically. (This Date must be changed if you are entering at Year End. It will be 6/30/year if you are entering after July 1st and still entering Purchase Orders for the prior Fiscal Year. (example: Entering FY11 Purchase Orders after July 1st. This Date should then be changed to 6/30/11).

The Expire Date will be changed if again you are working on the next fiscal year. It will then be changed to the last day of that year. (example: It will be changed to 6/30/12 when entering in May or June for FY12 Purchase Orders and 6/30/11 when entering FY11 Purchase Orders in July).

You can Tab down to Vendor Number. Here you can use the Help Key to look up your Vendor.


Type in the Vendor Name you are looking for. If for a Person use Last Name first.


Highlight the name you want and hit Enter. This will automatically insert the Vendor Number in the Vendor Area of your PO.


Tab down to the PO Mailing. This is the Address that the PO will be mailed to. Again you can use the Help Key to look at the addresses. If there is no other mailing address the system will stay on 0.

Choose the Address that the PO will be Mailed to. Next will be the Remit Address and this is the Address that the Check will be Made Out to and where it will be Mailed to.You can then press Enter to get to the next Screen.


On your second page you will enter all details for the Purchase Order. You will enter the description, the cost and the account numbers.

Before entering the account numbers you will get a screen telling you that your totals do not match. You want to say “yes” to edit the details as this will bring you down to enter account numbers and amounts.


You are now ready to Add another Purchase Oder.

To complete the Purchase Order process you will first Release the batch. Then you will want to Output/Post.


Do a Full Line description.

Print your report and verify before you Post your Batch.

If everything is correct Post.


B.4 Invoice Process

Before you can run your warrant you must enter all invoices to be paid on the warrant.

From the Tyler menu choose Financials.

You will then choose Accounts Payable.


From Accounts Payable you will choose Invoice Processing.

You will then choose Invoice Entry.


Once you have the screen up you will select Add Batch.

You will fill in all necessary areas. Effective Date and Warrant Date should be the same.


For each new Invoice you will have to Add a new data record.

First page of Invoice Entry contains the PO number, Invoice number, Amount and Description. When you enter the PO number the Description and Account Number will automatically fill in.


On the second page you will either Modify or Liquidate your PO.

If you Modify an Invoice you have the option to enter Quantity received, Amount to be Liquidated and the Invoice Amount. (These may not always be the same). Modify Invoice:


The Liquidtion amount could be less than the Invoice Amount.

Once an Invoice has been Modified you will want to Continue to go on to the next Invoice To fully Liquidate the PO select Full Liquidate.


When all invoices are entered you will Release and Approve the batch first

You will then do an Output Post. This will set up your invoices to be posted to the G/L. Do not post until you have verified that the warrant is correct. Check your invoices against the edit to be sure they have been entered properly.


Make sure all of your dates are correct when you do the Output Post. There may be times when you run your warrant either before or after the Warrant Date. Your Post Date should always be the same as your Warrant Date. This will be very important when you are doing the last warrant of the fiscal year. The Warrant Date cannot be more than 30 days past the date you are doing. Your last warrant for the fiscal year cannot be run any later than July 30. The system will not allow you to go past that date. It will be very important at this stage to pay very close attention to your dates.

Once you are sure everything is correct in your Warrant you may then Post to the General Ledger. Do not say yes until you have verified the Warrant. If you have an error you can click No and fix any errors. You will then do an Output Post again and make sure you made your correction. If all is good click Yes to Post.


B.5 Warrants and AP Checks

You are now ready to Select your invoices for payment. This will be the Warrant that is signed by the Finance Director and the School Committee.

When you Define your Warrant make sure all of your Dates are correct. Your Dates should always be the same and it is always the Warrant Date.


Be sure your Warrant amount and your Invoice Entry Proof are the same. Your amounts may differ if you have voided a check and you are re-issuing on this Warrant. If that is the case you should have an Invoice Correction Sheet for the re-issued invoice. Add this amount to your Invoice Entry Proof and you should have the total of the whole Warrant. You could also have an invoice in the system that should not be paid at this time and this is a good time to delete it from the Warrant. Press Select and you will be able to see all the invoices that are being paid on this Warrant.

Select Update at the top and you can scroll down and remove any invoice that you do not wish to pay at this time. You will notice that the check mark will be removed. You will then re-run your Warrant to make sure it is correct.

You are now ready to print for Signatures.


You are now ready to print your checks.

Back at the Main Menu you will select the Print Checks tab.


You will then enter all the necessary information. You will enter your Warrant Number your Check Date (always the same as your warrant date). You want the Printed box marked. Click the tab to the right of the First Check Number. This number should be the next Check Number in the sequence of Check Numbers.

Once you have all the information entered you are now ready to run the checks.You will have to have your Blank Checks, the USB from the Treasurer (this has his or hers signature) and the Ink Cartridge from the cabinet in Payroll.


Insert your Checks into the top drawer of the Printer in the Payroll Dept with the checks face down the top of the check facing outward toward you. Insert the USB into the slot on the top of the Printer. Change the Ink Cartridge.

You are now ready to select your Printer for printing the checks. Please note that it is not the same as you used to Print your Reports. There is a separate Printer Choice for Accounts Payable to use to Print the checks.

Click OK to select the Printer. Press OK to print.

If after your Checks have Printed you should find something wrong (checks stuck together and the numbers are not in sequence) you can Re-run the Checks.


Since they are Blank Checks you can use the same check numbers. You will then follow the same process as described above.


When you are sure your checks are okay you can then go back to the Main Menu and run the Cash Disbursement Journal.

Make sure you enter all the information correctly. Again your Warrant Number and the Effective Date must be the same. You do not have to check the box marked Include Alignments without Warrants. This will give you every Voided Check and such that you do not need at this time.


If your totals match the Warrant that you ran earlier and all your accounts look as they should you may Post the Cash Disbursements Journal.

Select Yes to post.

You are now ready to run the Check Reconciliation.Back to the Main Menu and select Check Reconciliation.


You will choose Reports.

Under the Reports Option the only thing you will change will be the Check Date Range. That will be the Date of the Warrant.


You will print Two Copies. One is for your Warrant, and the other one for the Treasurer.

When you exit out of this screen you will be back at the screen where you selected the Reports Option. Here you will select Positive Pay.

You will select Define and change all the Dates to match your Warrant Date.

Once you have made your corrections you will select Process.

You will make a hard copy of this screen and attach it with the copy of the Check Reconciliation for the Treasurer. This gives the Treasurer the Electronic File that will be given to the Bank.

You are now done entering and running an Accounts Payables Warrant.

Process to Get Signed Warrants

A warrant is released invoices that are ready for payment. The warrant has to be checked and signed by finance director. Then, the warrant goes to a school committee meeting where a majority must sign before checks can be released to vendors.


B.6 1099 Process

In this portion you will learn how to enter a new vendor and show the process to run 1099’s. 1099’s are sent at the end of the calendar year to anyone who has a performed a service to us and has earned $600.00 or more and is paid out of Accounts Payable.

The first process would be to enter the vendor. Make sure you have a W-9 in your possession before you enter the new vendor. You must have a W-9 on file for every new vendor that you enter.

A 7 would be the normal Default Code that you would enter. Use a 6 for Medical People and an A for all Attorneys. Use an N if they do not receive a 1099. These would be Corporations (who do not receive a 1099) and anyone who is just getting reimbursed for Expenses. You will still put all the information in for such vendors.


Before you run your 1099’s check with the IT Department in Amherst Town Hall. The Munis person there will set up the printer to be used for your 1099’s. At the end of every Calendar Year you will run your 1099 report. This will tell you who is set up for a 1099.

Your first step will be to go under Financials.

You will then go under Accounts Payable.


The next step is Vendor Processing.

Under there you will go to the 1099 Function.


You will choose the Vendor 1099 Detail. This will give you a full view of everyone that should receive a 1099 no matter how much they were paid.

You will do a Search to pull up all vendors slated for a 1099. Some will be under $600.00 others will be over.


Choose Report Options. Run this report and check it carefully. It is here that you can make whatever changes necessary.If a vendor receives money for a Service but also receives Expenses the Service Money is 1099’d but the Expense Portion is not. You can Update and take the 1099 Box Code out of the Expense and leave the Services to be 1099’d. You can Add a new Expense to be 1099’d as well. Just click on Add and you can put in all the information needed. Make sure you put all the information in. Put in the Vendor Number, Check Number, 1099 Code and the Amount.


Rerun your report. Make sure that the changes that you made are correct. You are now ready for 1099 Processing.

Select Define:

You can then put in the Year you wish to run, the Amount of $600.00 and the Lines on the 1099 Form that the information will show up.


You will then run a Report. To choose the Vendors, select the Find key and Press Accept. This will select on the vendors that have earned more than $600.00.

You are now ready to run your 1099’s. Select Forms from the menu. Select Define.


Most of your information will come up on the screen. Put in Phone Number, and select Export to XML file. Do not put in the DBA as the Tyler Forms do not have the space for DBA. Press Accept.


Do a Search to pull in your 1099 vendors. Accept. This will pull in all your 1099 vendors.

Select Text File. This saves the file so you can print your 1099’s.


You are now ready to print your forms. Select the printer that has been set up specifically for the 1099’s.

You are now ready to Transmit your information. Select Define and put in Phone Number with no hyphen.


Always do a Test File first.

Go to the IRS Fire home page to send file to IRS. Use 1096 form to file for State. Follow the instructions to transmit to IRS.

B.7 Year End Accounts Payable Process

1. Run an open PO report to verify which POs are still open.

2. Make sure all open POs are closed and that all invoices are processed by June 30 th.

3. If need be, POs can be carried forward, but it is not recommended.

4. Cancel any purchases that will not be received and invoiced by June 30 th.

5. Call for any invoices still needed to close POs.

6. Invoices can be processed into July but last day to run checks is July 30 th.


B.8 Use of Tax Exempt Status

830 CMR 64H.6.1 Casual and Isolated Sales

Special Substantiation Requirements as follows:

(a) Sales Directly to Government Organizations

Government organizations are encouraged to obtain a Certificate of Exemption (Form ST-2) and submit to the vendor a properly executed Exempt Purchaser Certificate (Form ST-5) and a copy of its Form ST-2, if available, when making exempt purchases. Vendors must retain forms in the same manner as other sales tax records, see Record Retention regulation, 830 CMR 62C.25.1, for further recordkeeping requirements. If the government organization does not present Form ST-5, the vendor must maintain other adequate documentation verifying that the purchaser is exempt, e.g., a copy of the organization’s check or credit card.


(b) Sales to Entities Purchasing Through or on Behalf of Government Organizations

Entities purchasing through or on behalf of government organizations must certify that they are doing so by presenting a properly executed Form ST-5 when making such purchases. Form ST-5 may be made out by the exempt organization or the purchaser, but must contain the name, address, and, if available, the exemption number of the government organization on whose behalf purchases are made, as well as a description of the property purchased. At the time of purchase, the purchaser must attach to the Form ST-5 submitted to the vendor, a copy of the government organization’s Form ST-2 if it is available. Vendors must retain forms in the same manner as other sales tax records, see Record Retention regulation, 830 CMR 62C.25.1, for further record keeping requirements.

Acceptable Use of Tax Exempt Form

1. It is appropriate to give copy of tax exempt form when the District is making a purchase of a good or service to inform the vendor that sales tax should be excluded. The Business Office should send a copy direct to the vendor.

2. It is appropriate (per legal counsel) to give a copy of tax exempt form (ST-2) to an outside donor who is making a donation directly to the school district. The Business Office should send a copy direct to the donor.

Unacceptable Uses of Tax Exempt Form

1. It is illegal to give tax exempt information to any other entity for the purchase of goods or services. Outside entities are prohibited from using our tax exempt status to make purchases on their behalf.

Tax exempt status is applied for annually by the accounts payable department.

B.9 Reimbursement Procedure

Massachusetts General Law (MGL c41,s56) stipulates that authorization to expend public funds shall be given only after an examination to determine that the charges are correct, and that the services charged for were rendered. Reimbursement is compensation for money already spent. The School District will reimburse only for those authorized expenses for which adequate documentation of payment can be provided.

Requirements

Purchase orders must be approved first, before making purchases. All requests for reimbursement shall be made using a PO and shall be signed and dated by the person

seeking reimbursement. All purchases that need to be reimbursed must be made as a separate order from personal purchases.


Reimbursement is for purchases where POs will not be accepted, or items cannot be purchased elsewhere, or in cases of emergencies.

PLEASE NOTE: ALL REQUESTS FOR REIMBURSEMENT MUST BE SUBMITTED BY THE LAST DAY OF THE MONTH FOLLOWING THE DATE THE EXPENSE WAS INCURRED. No expenses will be reimbursed after that period.

For reimbursement of expenses, the required documentation for proof of purchase is as follows:

Paid by cash, debit or credit card

An original, detailed receipt provided by the vendor which includes the name of the vendor, the date of purchase, a description of the goods purchased and the amount expended marked paid in full or showing a zero balance.

A photocopy of the card or bank credit card statement used to make the purchase (last 4 digits and last name); required once a year.

Paid by mail with a check

The original of the invoice paid A copy of the front and back of the cancelled check (showing the employee’s name as the account

holder). If your bank does not return cancelled checks to you and, instead, sends you a photocopy of the cancelled checks as part of your bank statement that is sufficient.

B.9a Travel Reimbursement

In addition to the general reimbursement procedures, all personnel shall follow the travel documentation and approval procedures as established by the Director of Finance. Failure to follow said procedures may jeopardize subsequent travel and/or reimbursements. To insure compliance with these requirements all procedural clarifications must be obtained by contacting the Business Office prior to travel.

PLEASE NOTE: ALL REQUESTS FOR REIMBURSEMENT MUST BE SUBMITTED BY THE LAST DAY OF THE MONTH FOLLOWING THE DATE THE EXPENSE WAS INCURRED. No expenses will be reimbursed after that period.


To comply with audit requirements all funds appropriated for employee travel require proper documentation to support the expenditure. The following shall be a guide for determining what documentation is required and how/when it should be submitted to the Business Office:

I. Mileage reimbursement for staff with fixed travel schedule - For staff whose duties require travel between buildings on a predetermined fixed schedule, which is not subject to change, the annual mileage (usually for a 180 day school year) should be computed by recording the daily destination and mileage for four (4) consecutive weeks. The Staff person should indicate that the recorded miles are for a predetermined schedule of _____ days, sign and date the documented mileage, and then have an administrator approve (sign and date) the request. Upon receipt of the reimbursement request the Business Office will compute the reimbursement and schedule an appropriate number of payments. The recording of mileage for the reimbursement request must be done immediately upon commencement of travel – Do Not wait until the end of a fiscal year. Note: If the staff person is absent from work the amount due may be adjusted.

II. Mileage reimbursement for incidental travel - For staff whose duties require travel between buildings or to other destinations which is not on a fixed schedule, it is necessary that they use the School Department’s travel log sheet to record the date, destination and mileage. This log sheet should be turned in monthly for reimbursement. If there are tolls or parking charges they should be recorded and receipts must be attached.

III. Expense reimbursements for out of district travel and conferences (**registration fees, lodging, meals, transportation, etc.) - Staff must generate a purchase order up front, before the expense is incurred, that estimates the reimbursement for each type of expense (see expense report form), obtain administrative approval of the PO, and forward it to the Business Office for processing. Upon final approval the Business Office will return the white PO copy along with an expense report onto which should be recorded the actual appropriate expenses as they occur. Note: Receipts are necessary and should be attached to the expense report which must be turned into the Business Office immediately upon return.

Direct Payment to Non-School Entities

If payments are to be made directly to independent organizations, private companies, or other non-school related entities, for expenses (registration fees, hotel accommodations, commercial travel, etc.), a PURCHASE ORDER shall be issued to those entities prior to travel. Advance payments may be made to cover partial or full payment for registration, accommodation, commercial travel, etc. when it is deemed a necessity. Advance payments are made at the discretion of the Director of Finance and Operations.

Expense Report Documentation (Out of District Travel and Conferences)


Original detailed receipts must always be obtained – Reimbursements cannot be processed without proper receipts. Acceptable receipts include hotel billings, parking lot receipts, toll booth receipts, conference agendas (fee schedule), canceled checks, restaurant receipts, and credit card billings, etc. Note: Reimbursement requests must exclude personal telephone calls, alcoholic beverages, personal items and other non-business entertainment expenses which are not reimbursable.

Meals

In accordance with IRS regulations, meals reimbursements are only available for overnight stays. Original detailed receipts for meals must be obtained. When dining in large groups or in other situations where obtaining receipts is problematical they are not required. However, a detailed account of expenses shall be made on the appropriate lines of the expense report (Breakfast, Lunch, Dinner). Meal reimbursement will be held to a maximum of $51/day (FY14 Federal Per Diem Rate). Reimbursement requests are to be based on actual expenditures which may differ from the established rates.

Rate Guideline (Estimated): Breakfast - $9.00 Lunch - $13.00 Dinner $ 29.00

Reimbursement can be provided for special conference meals whose cost is higher than the maximum stated if documentation (receipt or copy of appropriate section of conference program) is supplied.

Airfare

All airlines require a credit card to book flights. Regional staff may use the District credit card to book airfare but must still prepare a purchase order first made out to Bank of America. Amherst Public School and Pelham Elementary staff must use their own credit card to book airfare as those District’s do not have a credit card. This purchase order should be made out to the staff member whose credit card is used to book the flight. A purchase order for airfare should be submitted between two to six weeks prior to the date of the flight. It is the responsibility of the staff member to identify the most economical, available direct flight to their destination. Once the purchase order is approved, the regional staff member will book the flight using the District credit card under the supervision of the District Treasurer, an Amherst or Pelham staff member can book at their own convenience.

Hotel booking

Most hotels require a credit card to hold a room but not for payment. Staffs are expected to use their own credit card to book hotel rooms. Staff should submit a purchase order made out to the hotel where they are staying at least one month prior to their stay. Once the purchase order is approved, the Business Office will provide the staff member with a real check made out to the hotel prior to their stay. The staff member will use the check to pay for the hotel room when they check in. The purchase order should include the cost of the hotel room plus any applicable taxes.


Trip cancellations

In rare occasions, circumstances may arise that require staff to cancel or forgo a trip. Staff must obtain written approval from the Superintendent to cancel/forgo any trip where the District has already incurred a cost or is obligated to incur a cost. A copy of the written approval must be submitted to the Business Office. If written approval is not submitted to the Business Office, the staffs will be responsible to reimburse the District for any costs incurred.


B.11 Private School Transportation Reimbursement

Per M.G.L. c. 76, section 1., For parents transporting pupils to Private Schools either in-town or out-of-town, in excess of 2.0 miles, the school district will reimburse the parent on a daily two way trip basis (vehicle basis: transporting one or more pupils). The daily vehicle rate is based upon the equivalent district annual cost of transportation.

Reimbursements may be made either one or two payments (annual or semiannual) per the following schedule:REQUIRED SUBMISSION DATE:

Semiannual: JANUARY 15th and JUNE 20th (50% of payment each date)Annual: JUNE 20th (100% of payment)

NOTE: All requests for reimbursement MUST BE received no later than June 20 th. Requests for payment received after the close of the Fiscal Year in June will not be processed for payment.


Reimbursement form of Private School Transportation for Parent

AHMERST-PELHAM REGIONAL SCHOOL DISTRICTAMHERST PUBLIC SCHOOLSPELHAM PUIBLIC SCHOOL

PRIVATE SCHOOL TRANSPORTATION REIMBURSEMENT FORM

For parents transporting pupils to Private Schools either in-town or out-of-town, in excess of 2.0 miles, the school district will reimburse the parent on a daily two way trip basis (vehicle basis: transporting one or more pupils). The daily vehicle rate is based upon the equivalent district annual cost of transportation.

Reimbursements may be made either one or two payments (annual or semiannual) per the following schedule:

REQUIRED SUBMISSION DATE:Semiannual: January 15th and June 20th (50% of payment each date)

Annual: June 20th (100% of payment)

NOTE: All requests for reimbursement MUST BE received no later than June 20th. Requests for payment received after the close of the Fiscal Year in June will not be processed for payment.

COMPLETE THE FOLLOWING:

Parents Name:____________________________ Pupil(s)________________________

Address:________________________________________________________________

School (Name & Addresss): _______________________________________________

_______________________________________________

_______________________________________________

Dates of Attendance: From ________________ To _____________

I certify that the above information is accurate and that the residential address is at least 2.0 miles from the school attended.

________________________________________ _______________________ (Parent’s Signature) (Date)

________________________________________ _______________________ (Principal’s Signature) (Date)

Submit to: Amherst-Pelham Regional School District


Business Office170 Chestnut StreetAmherst, MA 01002

Section C

Payroll

C.1 Types of Employees and Pay Schedule

C.2 Required Documents by Regulations

C.3 Payroll Process

C.4 Payroll Deductions

C.5 Employee Benefits

C.6 Timecard Instructions

C.7 Additional Activity Contracts

C.8 Jury Duty


C.1 Types of Employees and Pay Schedule

Type of Staff Work Year School Day UnitProfessional Staff 184 work days 7 hours APEA-AFull Year Clerical/Media Staff 260/261 7 1/2 hours APEA-BSchool Year Clerical/Media Staff 211 work days 7 1/2 hours APEA-BParaeducators 191 work days 6 1/2 hours APEA-CAFSCME 260/261 Refer to contract AFSCMEAdministrators 260 8 hours APAACommittee Action 260 8 hours N/A

Pay Schedule Info

All school-year employees shall have the following options of receiving their pay:

1. 22 equal payments, OR IN2. 26 equal payments or in equal payments with a lump sum payment on the last payroll period in June to

include the amount that would have been paid in July and August. The election must be made before the first day of the work period and shall be irrevocable for the year.

Longevity

An additional payment shall be added to base salary. This applies to Professional staff, Clerical/Media staff, Paraeducators, AFSCME, Administrators and Committee action. Refer to contracts for the payment schedule.

Supplemental

An additional payment will be added for those employees who have been on top step for two (2) full contract years (Paraeducators and Clerical staff).

Absences and Leaves (refer to contracts)

Sick Leaves – Sick leave with pay shall be credited to employees commensurate with the signing of a contract and reporting for duty.

Parental Leave of Absence – A parental leave of absence shall be granted upon request to any employee for the purpose of giving birth to and/or rearing a newly born infant.


FMLA Leave for Serious Health Condition: An eligible employee may be entitled to unpaid leave of absence per contract year due to his/her own serious health condition or the serious health condition of a member of his/her immediate family.

Bereavement Leave: Leave shall be granted without loss of pay or deduction from sick leave, following the day of death, on each occasion of death in the family.

Professional Leaves: Leave for professional improvement may be granted (paraeducators). Personal Leave: Personal leave will be allowed for each full time employee. Such leave shall not be

charged against sick leave. Court Leave: Employees who are called for jury duty or summoned on behalf of the School Department

shall be granted court leave with differential pay. Union Leave: Two (2) days per year of no more than two (2) APEA officers. Said leave will be non-

cumulative and non-transferable. Religious Obligation Leave: Special leave will be granted to employees whose religious obligations

require them to be absent from scheduled work.

Type of Staff Vacations Sick Days Personal Days

Professional Staff N/A 15 days 3 days

Clerical/Media Staff 5-25 days (refer to contract) refer to contract 3 days

Paraeducators N/A 12 days 3 days

AFSCME 10-25 days (refer to contract) 1 1/4 days for each month of service 3 days

Administrator 22-27 days (refer to contract) 18 days 3 days

Committee Action 22-27 days (refer to contract) 18 days 3 days

Holidays

All employees shall receive their regular compensation for each of the following days:

New Year's Day Memorial Day Veteran's Day

Martin Luther King Day Independence Day* Thanksgiving Day

President's Day Labor Day** Day after Thanksgiving

Patriot's Day Columbus Day Christmas Day

1/2 day before Thanksgiving***

*full-year employees only

**paraeducators refer to contract

***only clerical and paraeducators


C.2 Required Documents by Regulations

Employment Paperwork

Upon acceptance of a job offer and prior to beginning work, all new employees must arrange to visit the Human Resources Office to ensure that documentation necessary for employment has been submitted. At this time, employees can review their eligibility to receive benefits. Employees must provide proof of eligibility to work in the US by completing the Federal Employment Eligibility and Verification Form. Presentation of a Social Security card is mandatory. Birth certificates are required by the Hampshire County Retirement Board for all non-teaching staff members. Depending on the nature of your position within the district, official education transcripts may be required. All employees must supply their original Social Security cards in their legal name, so that a copy may be made.

Identification Badges

At the beginning of the school year, each employee of the School District, including administrators, faculty, staff, coaches, and part-time employees will be issued ID badges which are required to be worn while on School District property. The ID shall be displayed so that it is easily visible.

In the event that an official ID badge is unavailable for any employee, the front office of each school shall issue a temporary identification badge. The temporary ID shall be returned to the front office each time the employee exits the school.

Every employee shall return the employee’s ID to the principal of employee’s assigned building or the Human Resources Department upon termination of employment.

Criminal Records Checks and Fingerprinting

The policies of the Amherst Pelham Regional Schools require that Criminal Records Checks (CORIs) are conducted on all employees, tutors and regular volunteers. CORIs are conducted at the time of job offer, and all offers of employment are contingent upon satisfactory results as determined by the employer. The districts reserve the right to periodically update CORI records for individual employees, employees in specific job categories or the school department as a whole. An unsatisfactory CORI report may result in termination of employment. CORIs are routinely conducted every three years, or when the employer becomes aware of the possibility of criminal activity.


All staff hired for the 2013-14 year must have their fingerprint checks conducted by MorphoTrust by June 30, 2014. Staff hired for the 2014-15 year must have fingerprint checks conducted through MorphoTrust prior to the beginning of the school year. Fingerprint records will not be accepted through anyone other than MorphoTrust.

Orientation

School and department administrators want employees to be successful in their new jobs and are prepared to answer questions employees may have about specific responsibilities, work hours and general policies and procedures relating to employment in the Amherst Pelham Regional Schools. Please feel free to ask questions of your building principal, supervisor or human resources staff at any time.


C.3 Payroll Process (2 week period)

Amherst Public School’s Payroll

a) Enter new employee information

b) Permanent changes (name, address/phone, tax forms, insurance, TSA 403(b)’s and any other deductions)

c) Process Absent Without Pay( AWOPS),Additional Activities Contracts( ACC’S), time card/substitute time sheets(verify rates, hours, and account numbers)

d) Create batch in MUNIS (see manual)

e) Enter all AWOPS, ACC’S, salary adjustments, additional deductions, sub sheets & timecards.

f) Print detail register and verify all of (e) for accuracy.

g) Create cover sheet of the warrant, post figures to the spreadsheet, make sure the federal & state wages balance against the MUNIS report. Print out payroll warrant signed by School Committee Chair (see example). Create payroll report folder for current payroll labeled “SP” (date of payroll-number of payroll) ex: SP020415-16 to be sent to the Town at the end of the payroll process.

h) PDF and print final proof, direct deposit advices, update direct deposit register with correct payroll dates, PDF and print direct deposit register bank report and create electronic file (do a print screen & make copy of bank report’s last page). See printing instructions.

i) To print checks, send an email with copies of last page of bank report, direct deposit spool file, and print screen of the payroll start status (warrant #) to the Town of Amherst accounting department. They will print the checks and notify you when this is complete. PDF and print check register (do a print screen of check register for the electronic file).

j) Finish printing reports (detail distribution, GL Journal)

k) Print any deduction reports that are needed i.e., 403(b),Flex Spending(FSA’s), Health, Life, Obra, Garnishments, and United Way (see printing list)


l) The warrant sheet will need to be signed by the Finance Director. Two (2) copies will need to be made, one copy for the Assistant Finance Director to process the Medicare journal entry, one for the payroll file, and the original pink copy is mailed to the Town of Amherst Accounting Office.

m) Transfer saved payroll file to the Town of Amherst through the network shared file.

Printing Instructions for Amherst Payroll


Authorization form for Amherst Payroll Warrant


Pelham Payroll


b) Permanent changes (name, address/phone, tax forms, insurance, TSA’s and any other deductions).

c) Process AWOPS, ACC’S, time card/sub sheets(verify rates, hours & accounts# are correct)

d) Create batch in MUNIS (see manual)


f) Print detail register and verify all of (e) for accuracy.

g) Create cover sheet of the Warrant, post figures to the spreadsheet, make sure the federal & state wages balance against the MUNIS report.

h) Print Final Detail Register and Employees Update. Print Direct Deposit Advices, Update Direct Deposit Register with correct payroll dates, print Direct Deposit register, bank report and create electronic file(do a print screen & make copy of bank report’s last page).

i) Print checks (you will need the signature card from the Treasurer), Print check register make 2 copies(do a print screen of check register for the electronic file).

j) Finish printing reports (Detail Distribution Register, GL Distribution Journal)

k) Print any deduction reports that are needed.

l) On the Warrant Cover sheet on the bottom you will need to post from the GL Distribution Journal the figures on page 2-school section(take the Fund Totals less Medicare & Health Ins) take this figure post to the Appropriation Line, post any of other school amounts below, make sure it balances at the bottom. See attached document.

m) Reprint cover sheet make 2 copies, print 3 Medicare sheets and 1 warrant. Have the Director of Finance sign the warrant then send to the school committee for their signatures.

n) Make copies of all reports for Pelham Treasurer send up along with Town Direct Deposit /checks.

o) Send direct deposit file online to the bank, print out the transmission report from the bank give Town Treasurer a copy.


Region Payroll


b) Permanent changes (name, address/phone, tax forms, insurance, TSA’s and any other deductions).

c) Process AWOPS, ACC’S, time card/sub sheets(verify rates, hours & accounts# are correct)

d) Create batch in MUNIS


f) Print detail register and verify AWOPS, ACC’S, salary adjustments, additional deductions, sub sheets & timecards for accuracy.

g) Finish verifying all of (f) for accuracy.

h) Create cover sheet of the Warrant, post figures to the spreadsheet, make sure the federal & state wages balance against the MUNIS report.

i) Print Final direct deposit advices, Update Direct Deposit Register with correct payroll dates, print Direct Deposit register, bank report and create electronic file (do a print screen & make copy of bank report’s last page).

j) Print checks (you will need the signature card from the Treasurer), Print check register make 2 copies (do a print screen of check register for the electronic file).

k) Finish printing reports (Detail Distribution Register, GL Distribution Journal)

l) Print any deduction reports that are needed.

m) Print an additional 3 cover sheets, 5 Medicare sheets and 1 warrant. Have the Director of Finance sign the warrant then send to the school committee for their signatures.

n) Send Direct Deposit online to the Bank (2 days prior to pay day).

o) Send Payroll withholding taxes online to the Bank (2 days prior to pay day).

p) Print withholdings deductions/invoices; give them to the Accounts Payable department for processing of payment.

q) Region – Bus drivers who have worked any overtime that is being charged to an After School program this will need to be recorded on the excel spreadsheet (once a month an invoice is done to the appropriate school) .

r) Over time for a field trip an invoice needs to be processed to the appropriate club or agency that has requested the bus.


s) Give a copy of these invoices to the Region Treasurer to record the receivable.

All 3 Districts

a) Sort and stuff paychecks along with any inserts (sub/time sheets, adjustment sheets, ACC’s and direct

deposit forms.

b) Start filing the payroll sub/time sheets, ACC’s and any other documents.

c) File the payroll reports, deduction registers in their appropriate folders.

d) Continue with filing until finished. Catch up with any important documents that come in and need

immediate attention and or special projects (i.e.: attendance, quarterly reports, and project salaries for

next year on the personnel cards).

e) Flex spending accounts both Health and dependent care, verify deduction registers with spreadsheets.

Send files to Sentinel via online, and then send email to the FSA contacts regarding deductions for this

pay period.

f) TSA 403(b) – Verify deduction registers with spreadsheets. Send files to MidAmerica; send email to the

TSA contacts regarding the deductions for the current pay period.

g) Pay day - send out all contracted staff paychecks to the schools.

h) Be available for temporary staff to pick up their checks

i) Continue with the process from Tuesday if not completed.

j) This completes the 2 week payroll process.

k) Thursday :

1. Mail out temporary staff pay checks.

2. Receive from Human Resources/Budget Analysts any new contracted employees, permanent

changes (name, address/phone, tax forms, insurance, TSA’s and any other deductions).

3. Receive time cards from various departments in the district.

4. Updated OT rates spreadsheet with new/term. Staff, checked pay schedules.

5. Filing time cards, sub sheets, ACC’s, new hire paperwork, etc.

l) Friday :

1. Send TIAA CREF file online.

2. AESOP – Create AWOP report and print and create sub sheets and print

3. Receive withholding checks from Region/Pelham, mail out with deduction register.

4. Printed out unemployment from State website.


5. Downloaded MidAmerica (403b) reports.

End of Month

Prepare monthly payroll deduction registers and invoices for payment then gives to the Accounts Payable department for payment.

Union Dues – create electronic file for Tim Sheehan Teacher and Hampshire County Retirements - create reports and electronic file. Fill out appropriate

cover sheets for the agencies. Insurances – create electronic file for Mary Wallace

End of Quarter

Run an Accumulators report for the Quarter (totals only) you will have to verify this against the payroll spreadsheet.

Once verified that it balances, run a detail accumulators report. These reports and spreadsheets are forwarded to the Town of Amherst, Town of Pelham to be filed by

their Accountant or Treasurer. For the Region the payroll clerk prepares and processes all the federal and state quarterly reports.

End of Year

After the last quarterly reports are printed then an additional Year to Date (YTD) Accumulators reports needs to be printed from MUNIS for all three school districts and these are also balanced against the excel spreadsheets. These reports and spreadsheets are forwarded to the Town of Amherst, Town of Pelham to be filed by their Accountant or Treasurer.

July

Set up new salary tables. Process new July 1st salary contracts for the full year employees. Full year multi system employees update their 2% retirement deduction Process bi-weekly payrolls for the month. Allocate new accruals for the full year employees and send out the new attendance sheets. Process retirement incentives in 2nd pay Quarterly reports due by July 31st Box up prior years batches, deductions and payroll binders.

August


Process bi-weekly payrolls for the month Welcome back newsletter New Hire Orientation Training session for the Clerical & Administration staff After last payroll for August, setup new salary tables for the school year Terminate/inactive staff not returning. Process returning school year employee’s contracts. Setup new

employees.

September

School Year multi system employees update their 2% retirement deduction Process bi-weekly payrolls TSA open enrollment End of quarter

October

Process bi-weekly payrolls Hampshire County Retirement Aggregate Salary Report Quarterly reports due by Oct. 31st

November

Process bi-weekly payrolls

December

Process bi-weekly payrolls End of Quarter End of Year

January

TSA 403(b) Open enrollment Update tax tables (federal & state) United Way open enrollment Balance and print W2’s Process bi-weekly payrolls Print & send out letter for those employees who are filing exempt for federal taxes

February


Process bi-weekly payrolls Feb. 15th deadline for those employees who wish to file federal tax exempt. Quarterly reports due by January 31st.

March

Process bi-weekly payrolls End of Quarter

April

TSA 403(b) & Insurance Open enrollment Process Bi-weekly payrolls Open enrollment for insurances 1st notice to those employees who have 22 pays regarding insurance Quarterly reports due by April 30th

May

Process bi-weekly payrolls Additional insurance deductions for 22 pay employees Verify and adjust new insurance rates

June

Process bi-weekly payrolls, plus Lump Sum payroll on 2nd pay Additional insurance deductions for 22 pay employees Reasonable Assurance to be sent out before end of school End of Quarter Payroll reserves Finish up attendance into Munis and do attendance year-end report for auditors TSA Open enrollment


C.4 Payroll Deductions

Pay Schedule/Direct Deposit/Deductions

Full year employees are paid 26 times per year. School year employees have the option of being paid 22 or 26 times per year. This pay option declaration must be made at the time of original hire or annually, at such time as salary notifications for subsequent years are issued by Human Resources. In accordance with federal regulations, changes to the 22/26-pay and lump sum option may not be made after the school year begins. Employees may elect to have their salary directly deposited to his/her bank account by obtaining a Direct Deposit authorization form from Human Resources or from the Business Office.

All payroll deductions are itemized on paycheck stubs or Advice of Deposit forms. To ensure that an employee is paid accurately, he/she should report any change in name, address, marital status or number of exemptions to 362-1895 or 362-1810. Questions regarding pay may be addressed with the Payroll Department staff at 362-1817 or 362-1821

Paycheck Distribution

Most employees receive an electronic email advice to confirm deposit of their biweekly pay. For those individuals who prefer to receive their check or payroll confirmation in paper form, paychecks will be sent from the Business Office to each building and distributed to employees when school is in session. If school is not in session, paychecks may be picked up at the Business Office in the Middle School between 8 a.m. and 3 p.m.

Pension Contributions

Employees who qualify for membership in either the Massachusetts Teachers Retirement System or in the Hampshire County Retirement System are required to contribute a percentage of salary to the Plan. The required amount will be deducted each pay period.

Deferred Compensation Plan

Employees who do not qualify for membership in either the Teachers Retirement System or the Hampshire County Retirement System are required under Internal Revenue Service (IRS) regulations to make a 7.5% contribution to a Deferred Compensation Plan (DCP) as an alternative to Social Security (FICA) contributions. Upon leaving the employ of the district, individuals have the option to withdraw DCP contributions.


Union Dues/Agency Fee

If an employee is hired into a position covered by a collective bargaining agreement, union dues (or an agency fee) may be deducted from his/her pay, depending upon the terms of the agreement. Failure to agree to pay these fees can lead to loss of employment.Overpayment

Because they share in the responsibility for accurate pay amounts, employees are advised to review their initial pay, deductions, and any pay changes carefully. If an employee is overpaid by mistake, the employee is expected to reimburse the District for the overpayment.

If the overpayment is nominal, it is deducted from the employee’s next paycheck. In some cases, when overpayment is significant, the Director of Finance will establish a repayment plan. Determination of what is considered “nominal” or “significant” is at the discretion of the Director of Finance.


C.5 Employee Benefits

Eligibility

Regular full-time and part-time employees who work a schedule of 20 hours or more per week are eligible to participate in medical, life, and dental insurance plans.

Health Plan Enrollment

New employees who work 20 or more hours per week are eligible for health and dental insurance benefits and must enroll within 30 calendar days from the date of hire. Those who do not enroll within this timeframe will not be eligible to enroll for health insurance coverage until the next annual open enrollment period, with the exception of certain “qualifying” events. It is the responsibility of the employee to inform Human Resources within 30 days of the occurrence of a qualifying event.

Employees who work a schedule with 16 or more hours per week may elect to have a payroll deduction for a non-employer group plan. If you would like information about these State-sponsored plans, please call 362-1895.

Health Care Plan Options and Costs

District employees who qualify for medical coverage have the option of selecting from two plans; Harvard Pilgrim Insurance or Blue Cross and Blue Shield. The Town of Amherst periodically reviews health care plan offerings. Once an employee has elected a health insurance option, he/she must remain enrolled in that option until the next open enrollment period. During the open enrollment period, employees may elect to change plans or coverage or to enroll in a plan if eligible.

Eligible employees may elect either individual or family coverage. Family coverage provides for spouses and/or dependents that are under age 19, dependents who are full-time students under age 25 and dependents of any age that fit the insurance plan’s definition of disabled.

An employee may change from individual to family coverage, or add additional members to the plan within thirty days of a birth or adoption of a child or marriage. The Human Resources Office must be notified within 30 days of such an event to effect a change in coverage outside of the open enrollment period.


To obtain detailed information about available health insurance options, contact the Human Resources Office at 362-1895 or 362-1808.

COBRA

If employment should terminate or an employee becomes ineligible to participate in a group health insurance plan, he/she and/or his/her dependents have the right to continued participation in the district group health insurance plan for up to eighteen months (thirty-six months under certain circumstances) under federal COBRA legislation. The employee will be required to pay the full cost of the premium plus an administrative fee. Under COBRA continuation, the district will no longer contribute to the cost of health insurance premiums. For additional information about this option, please contact the Human Resources Department at 362-1895 or 362-1808.

Dental Insurance

Employees may be eligible to participate in MetLife Dental Plan. This is a voluntary plan paid for by the employee. For information about this coverage, please contact the Human Resources Department at 362-1895 or 362-1808.

Life Insurance

All benefit-eligible employees are required to purchase a minimum life insurance policy. It is mandated that the employee enroll in a minimum ($10,000) term life insurance policy through Boston Life Insurance. Optional life insurance is also available.

Retirement Plans

a. Massachusetts Teachers’ Retirement PlanEligible teachers and administrators participate in the Massachusetts Teachers Retirement System (MTRS) pension plan, a State-administered plan. If an employee is eligible for this plan, after completing and submitting the application, he/she will be enrolled at the time he/she completed their new hire paperwork. Information on the provisions of this Plan may be obtained from the MTRS.

b. Hampshire County RetirementOther regular full-time and part-time employees who work a minimum of 20 hours per week may participate in Hampshire County Retirement. Participation in the Plan begins on the first day of qualified employment. New employees will be enrolled in the Plan through the Human Resources Department.

Hampshire County Retirement provides a monthly pension benefit to eligible employees who have completed sufficient service upon retirement. This Plan provides provision for vested minimum retirement as early as age 55 with 10 years of creditable service. The amount of pension benefit increases as age and amount of creditable service increases. Disability Retirement benefits are also available for permanently disabled employees who meet certain other qualifications. Detailed


information about employee contributions, venting, plan administration, etc. is available through the Hampshire County Retirement Office.

c. Mandatory Deferred CompensationSchool Department employees who are not eligible for coverage by the MTRS or through Hampshire County Retirement must, according to Federal law, participate in mandatory deferred compensation in lieu of Social Security. Under this requirement, 7.5% of wages are invested on a tax-deferred basis in a Deferred Compensation Plan (DCP).

These mandatory contributions continue as long as the employee is employed by the School Department and is not a member of the retirement system. If employment terminates, the participant may elect to leave the funds in the plan and earn tax-deferred interest or withdraw the funds and pay taxes on the income.

d. 403(b) Plan – MidAmeria is the third party administrator403(b) plan is a U.S. tax-advantaged retirement savings plan available for public education organizations. It has tax treatment similar to a 401(k) plan. All contracted employees are eligible and open enrollment For 403(b) plan is the first three weeks of the September, December, April and June.* Detailed information is available on the school website:(http://www.arps.org/administration/human_resources_/employee_information/403_b__plans/)* Contact HR for more information.

Worker’s Compensation

Workers’ Compensation is designed to provide benefits in the event that an individual is injured in connection with his or her employment. If an employee is injured, he/she should immediately notify his/her supervisor and report the accident, no matter how minor it may seem. An Accident Report Form, available from the school office or from the Human Resources Office must be completed immediately at the time of the event and submitted to the Human Resources Office.

Unemployment Compensation

Unemployment Compensation provides temporary income for those who have lost their jobs under certain conditions. For more information about Unemployment Compensation, or to apply for benefits, contact the local office of the Massachusetts Department of Employment and Training.


C.6 Time Card Instructions

Timecards are used for employees’ who are not on contract (temporary staff) or who are on contract and have worked beyond their contracted time. For example: meetings, subbing at a different rate than the regular sub or paraprofessional rates, bus monitors, extended day, Lau tutors, translators. The employee should be filling out the timecard on a daily basis. Total the hours at the end of week and fill in the correct “week ending” date for the week being reported. The employee must sign and date the timecard where indicated. The authorized supervisor must fill in the account number and hourly rate, then signs and dates it to confirm approval for payment. If the work being performed is Lau tutor or Special Education, then the timecard will be forwarded to the Student Services Office for an administrator’s final approval. The timecard must be received in the payroll dept. two weeks prior to the date of payment.

Section 1:

a) Print legal name.b) Check off which district.c) School name that the work is being done at.d) Reason – a brief description of work being done (ie: meeting, lau tutor, van monitor, extended day, etc.)

Section 2:

Weekending dates are a must (week always ends on Wednesday)

a) The week after payday.b) Week of payday.c) Hours – log number of hours in am/pm for each day, then total at the end of the week. If no school or

not working that day, put an X. This includes lunch break in/out time.

Section 3:

At the end of the 2nd week, employee must sign and hand in the timecard to their supervisor. The authorized signature supervisor must sign and verify the work that was performed and also assign an account number.

a) Lau tutors/special ed. timecards must be forwarded to the SSO office for administrator’s approval.b) If the employee is to be paid from a grant, the Grants Manager needs to approve the funding. It is then

sent to the Superintendent for final approval.All other timecards are forwarded directly to the Business Office.


C.7 Additional Activities Contracts (ACC)

Additional Activities Contracts are used for after school programs/courses, professional development, extracurricular duties (clubs), Athletics (coaches), department heads/chairperson, curriculum leaders (middle school/elementary). The administrator who is providing the funding to support the additional work being performed fills out the ACC, and signs under approval. If the employee is to be paid from a grant, the Grants Manager needs to approve the funding. It is then sent to the Director of Human Resources for final approval, who will then forward the ACC’s to the Business Office for payment.

ACC’s must be received in the Business Office two weeks prior to the requested pay date:

Section 1

Please check which district is paying for the additional activities contract. The legal name of the employee and social security number must be correct. The employee must sign document.

Section 2, Service Performed:

Provide a brief explanation of services and or duties performed. If there is a deliverable due, such as a report or evaluation, include a description of expectations.

Section 3, Work Schedule:

You will only need to fill in the beginning and end dates. Please identify if work is being performed during or after school hours.

Section 4, Rate:

Salary (hourly, daily or stipend), remember the total amount is to be a whole number (round to the nearest whole dollar). The employee grade/step is used mostly by the Athletic Department for the coaching staff. Account numbers must be included. All grant numbers need to be approved by the Grant Administrator.

Section 5, Payment Schedule:

a) One payment – payment will not be made until the work is complete and final authorization is signed. b) Two payments – 1st payment will be made half way thru the work schedule and the last payment is

made when the work if completed.

Section 6, Final Payment Authorization:


Final payment authorization must be signed off by the supervising administrator.

SCHOOL DISTRICT ADDITIONAL ACTIVITIES CONTRACT

Subsequent to the appropriate submittal and approval of this agreement, the following shall be the contract of record for the individual so named, who shall satisfactorily perform all duties and responsibilities associated with the assigned activity.

INSTRUCTIONS: 1. Complete following in its entirety. 2. Obtain Employee signature. 3. Forward to Business Office for review and final authorization signatures. NOTE: Incomplete forms or forms requiring revision for rate or other compliance issues will be returned for corrective action. No work is to be performed until employee is in receipt of a signed final authorization copy as forwarded by the Business Office.

Name: Signature________________________________ Employee # __________ Date Service Performed:

(Briefly identify services / duties / end products (i.e., reports) required to be performed / delivered and / or evaluation criteria)

Work Schedule: ------------Dates------------- Total # Days Extend Current Daily Schedule ______hrs per day from __________ to __________ ________ Extend Current Contract Year ______hrs per day from __________ to __________ ________ During school vacation week(s) / other (identify dates / hours

Rate: For employee Additional Activities all hourly and/or daily rates MUST be based on current employee contract rates.

$$ / Hour: $ OR $$ / Day: Total Amount: $$ Employee Grade: ______________Step: ______________ (Round Total Amount to nearest whole dollar)

General Ledger Account to be charged: (ORG Code) (OBJECT Code)

Payment Schedule: (Must be received in the business office two weeks prior to requested payday.) One Payment: Pay Date: (ref **)

Two Payments: Pay Date: Amount: $$ Pay Date: Amount: $$ (ref **)

**Contract completion payment: (Final Payment requires signed authorization, to be forwarded to payroll at least 2 weeks prior to scheduled payroll. Contractee should be notified if date of payment will differ from above).

Payment Authorization (Final Payment): All services and reports have been provided in accordance with the contractual expectations outlined above and final payment is hereby authorized:

______________________________________________________ Pay Date: ____________________(Supervisor’s Signature)

Approvals: (please sign and forward to the appropriate System Administrator for final approval)

(A.)Title_________________________ Signature ____________________ Date____________

(B.)Title ________________________ Signature ____________________ Date____________(Special Note for Grants: Grant Coordinator must sign approval for processing)


Amherst-Pelham Regional

Amherst Public Elementary

Pelham Public Elem.x1

2

3

4

5

6

(C.)Administrative / Personnel Signature: ____________________________ Date__________

C.8 Jury Duty

When an employee is notified by the courts that they must report for jury duty, they need to fill out a “Request for Leave” form and attach a copy of the Notification to Serve.

When the employee completes jury duty they will receive a “Record of Performance of Trial (Grand) Juror Service” form from the courts. The employer’s copy must be given to the employee’s immediate supervisor and the person responsible for attendance, who will then forward it to the Business Office.

Both these steps are important because once the employee serves for more than 3 days, the employee will start to receive compensation from the court for the 4th and each subsequent day. This form will confirm that the employee is receiving payment (see examples). The district is responsible for differential pay.

If the employee is serving in a federal court they will start receiving compensation on the 1 st day.
