internal accounts handbook - ocps

INTERNAL ACCOUNTS

HANDBOOK

Revised February 27, 2017

Section 1:

Section 2:

Section 3:

INTERNAL ACCOUNTS HANDBOOK INDEX

General Classification of Funds/ Accounts Internal Accounts Defined School Funds On-line Sub-Accounts

Standard Chart of Accounts

Receipts Official Receipts Subsidiary Receipt Instructions Subsidiary Receipts-Deposits Subsidiary Receipts-Accountability Source of Documents for Funds Frequently Asked Questions

Resale Activities Advertising in School Publications Class Rings and other Graduation Paraphernalia Clothing Orders Vending Machine Commissions Concession Sales Activity Lock Rental/Sales Parking Charges Student Photographs Programs Summer Lunch Program Book Store Supply Store Yearbook/Memory Book Book Fair Activity Frequently Asked Questions

Section 4:

Section 5:

Section 6:

Fund Raising Procedures Fund Raising Activities Fund Raising Authorization Fund Raising Sales Reports Frequently Asked Questions

Admission Events Admission Events Ticket Sales Report Procedures Ticket Acquisition Ticket Inventory Records Ticket Disposal Grad Night Tickets Prom or Banquet Tickets Ticket Consignment Frequently Asked Questions

Additional Revenue Sources Donations Instructional Aids Donations Dues and Membership Fees Tuition/Fees - Adult Vocational and Career Education Third Party Billings Job Training Orders/Project Work Orders Faculty Funds Security Deposits Uniform Cleaning Charges Instrument Repair Charges Field Trips/Extra-Curricular Trips Lost/Damaged Textbooks Library Fines/Lost Library Books (Media) Extended Day Fees Copying Fees Vending Machine Commissions Frequently Asked Questions

Section 7:

Section 8:

Section 9:

Banking/Investments Bank/Bank Selection Preparing Bank Deposits Armored Car Service Bank Charges Investments Frequently Asked Questions

Disbursements Purchasing Procedures Requisition and Purchase Order Preparation Instructions Requisition and Purchase Order General Instructions Request for Services, Equipment or Supplies Purchase Order Register Paying for Goods, Services or Supplies Checks W1099 Reporting Requirements Extra-Curricular Events Petty Cash Fund - Internal Change Funds Reimbursement to Individuals Student/Parent Refunds Bid Requirements Frequently Asked Questions

Miscellaneous Procedures Closing Procedures Record Retention Accounts Receivable Accounts Payable General Funds Public Relations Student Incentive Awards Sales Tax Booster Organizations Contracts In-County Travel Procedures/Form Out-of-County Travel Procedures/Form Internal Account Travel Card

Miscellaneous Cont'd Facility Use Procedures Property Acquisition Procedures/Form Theft and Vandalism/Form Consultant Agreement Procedures/Form Scholarships Parent Teacher Associations/Foundations Journal Entries Deposits in Transit Outstanding Checks Trial Balance/Report Audit Preparation Inventory Bank Investment Form Frequently Asked Questions

Appendix: School Board Policy Information DFAA- Use of Surplus Funds/Investment of School Board Funds DH - Bonded Employees and Officers DIB-Types of Funds/School Internal Account Funds DID - Inventories and Property Records DJB - Purchasing Procedures DKC - Reimbursement of Expenses/ Authorized Travel Expenses ECAC - Vandalism IHD -Adult Education JJA - Student Organizations JJE - Student Fund Raising Activities JRD - Photographs of Students KF - Public Use of School Board Facilities

Classification of Funds/ Accounts

Internal Accounts Defined

SECTION 1

GENERAL

School Funds On-Line Sub-Accounts


Page

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1-3

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CLASSIFICATION OF FUNDS/ACCOUNTS

Funds must be classified into one of seven categories: 1. Athletics 2. Music 3. Classes 4. Clubs 5. Departments 6. Trust 7. General

If you are unsure about the proper classification of funds, contact Internal Accounts/Finance.

Note: Accurate classification and subsequent posting of funds to appropriate accounts requires that the source of all funds be properly identified by source documents. Listed below are some examples of Fund Header Accounts:

1) 1000.000 Athletics-General 1107.000 Concession-General 1200.000 Football

2) 2050.000 Band 2115.000 Chorus

3) 3103.000 Class-Grade 1 3110.000 Class-Grade 8 3115.000 Class-Senior

4) 4136.000 Chess Club 4666.000 Pep Club

5) 5450.000 Math Department 5640.000 Science Department

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6) 6218.000 Ex-day Tuition

6507.000 Lost Textbooks 6802.000 Sales Tax

7) 7000.000 General Activities 7346.000 Media Center 7456.000 Picture Commissions

3

INTERNAL ACCOUNTS DEFINED

School Internal Accounts are collected and expended for the students' benefit and are to be used to account for all monies collected and disbursed by each school through fund raisers and other student related extracurricular and curricular activities.

Funds collected each year shall be expended to benefit those students currently in school unless those funds are being collected for a specific documented purpose or are generated by a vocational production shop. Vocational production revenue shall benefit the students or program that generated the funds or the student body.

Funds collected for a specific purpose shall be expended for the purpose collected. All internal funds designated for general purposes shall be used to benefit the entire student body. These funds are separate and not part of the regular operating budget of the individual schools.

The financial transactions of school organizations shall be accounted for in the school internal funds. All funds handled by school board employees during normal working hours, or involving school property or students, shall be included in and become part of the internal funds of the school unless accounted for in the district-level accounting system. All organizations of the school or organizations operating in the name of the school that obtain money from the public shall be accountable to the board for receipt and expenditure of those funds in the manner prescribed by the board.

An adequate system of internal controls shall be maintained in order to safeguard the assets of the school internal funds.

Internal Accounts are organized into seven account types. A brief description of each account type is provided below:

Athletic Accounts: Used to account for all monies collected and disbursed related to the school athletic programs. Examples of transactions include ticket sales for athletic events, donations to athletic programs or a specific team, purchase of team uniforms or equipment, and concession purchases and sales. The Physical Education Department is not part of this account.

4

Music Accounts: Used to account for monies collected and disbursed primarily for band, chorus and other music related activities. Donations to these groups and their expenses for supplies and trips shall be recorded in this classification. Collections from students for rental or maintenance of uniforms or instruments shall be recorded in separate accounts in this classification or in a trust if restricted as to use. Examples of transactions include instrument rentals, instrument repair, band uniform fee, donation to music programs, etc. The Music Department is not normally part of this account.

Class Accounts: Used to account for monies collected and disbursed related to classes. Class monies shall be expended for the benefit of the students who participated in the generation of the revenue. Any remaining balance in the account of a class that has graduated and has had an opportunity to determine the disposition of the funds shall be considered as belonging to the general miscellaneous account and shall be transferred to that account at the end of the following school year at the discretion of the principal. Class examples include: sixth grade, seventh grade, eighth grade, freshman, sophomore, junior and senior classes etc. Examples of transactions include activity fees, and projects. Under normal circumstances, funds should not accumulate in these accounts.

Club Accounts: Used to account for all monies collected and disbursed by designated clubs within the school. Disbursements by clubs shall be made with an Internal Account check. Club monies shall be expended for the benefit of the student who participated in the generation of the revenue. A club is a group of students within a community of interest with a roster of members, officers, and sponsors. The sponsor of each school club or organization shall be responsible for providing adequate financial documents and records to the principal and is responsible for retaining duplicates of the documents and records. These records may include an organization budget, duplicate receipts for all income from dues, fund raising activities, entertainments, assessments, or donations, and approved requests for payments. The business functions of school organizations are to be conducted in such a manner as to offer minimum competition to commercial firms. Any remaining balance in the account of an inactive student organization shall be considered as belonging to the general miscellaneous account and shall be closed at the end of the following school year. Club examples include transactions related to the Student Council, Beta Club, Drama Club, Debate Club, etc.

Department Accounts: Used to account for monies collected and disbursed by departments within the school. For example: Library/Media, Physical Education, Art, Music, Science, etc.

5

Trust Accounts: Used to account for monies contributed or held to be used for a specific purpose. Trust funds shall be expended only for the purpose for which collected. When the purpose of the trust fund has been accomplished or becomes inoperative, unused trust funds shall be returned to the person(s) from whom they were collected, if practicable. Donors may designate an alternative purpose. Funds which cannot be returned shall be placed in the miscellaneous general account. At no time shall a trust account have a deficit.

Trust funds are not owned by the student body as a whole. For example: extended day tuition collections, faculty funds, sales tax, field trips, fundraisers, donations, etc. Fund raisers and donations are typically deposited into one of the allotted accounts in the 6 classification (see chart of accounts), and it is the expectation that the correct account will be used for each transaction. However, if the account receiving the funds pertains to a particular club, department, or for a specific activity (other than fieldtrips), the funds may be deposited in the associated account (this excludes classes). Example: The Book/Reading Club is participating in a fund raiser to raise funds to purchase books for a project; the funds collected may then go into the Book/Reading Club.

Under normal circumstances, funds should not accumulate in Field Trip or Fundraiser accounts. Should a balance accumulate at year-end because of personnel changes or other unusual circumstances, monies from the Field Trip account should move with the grade level that collected the funds. For example, $100 is left in the 1st Grade account @ June 30. These funds should be transferred to the 2nd Grade account. Excess funds left in the final grade's account (5th, gt\ Seniors), should be transferred to the general account (#7000).

The Principal's Discretionary Account should be used with discretion. The definition of discretion refers to being discreet or prudent. Prudence refers to using caution, wisdom, exercising good judgment and/or common sense. Before purchasing something using this fund, the question should be asked, "What appearance would this expenditure give to the general public should a media organization report on it?" School beautification, year-end faculty breakfast and an all school ice cream party are a few examples of legitimate expenses from this account. Inappropriate expenditures from this account would include, but not limited to, massage gift certificates, pedicures/manicures and cell phone bills.

General Accounts: Used to account for monies collected and disbursed that benefit the student body as a whole. The activities commonly accounted for in these accounts are photography contract, yearbook sales, and all general donations received to benefit the

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entire school. Student T-shirts, butterfly gardens, school-wide year-end party, field day, planners, lanyards, are examples of general fund expenditures that benefit the entire student body. At the beginning of the school year if there is very little, or no funds available in the school's class accounts, the general fund (#7000) can be divided equally among the classes.

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SCHOOL FUNDS ON-LINE SUB-ACCOUNTS

Sub-accounts are available in SFO if there is a need to track an instructor/team field trip, classrooms, departments, etc.

For example: Ms. Smith's 5th grade class is going to Sea World. The 5th grade field trip account is 6254.000. If you'd like to track Ms. Smith's class separately from all other 5th

grade field trips, you have the option of requesting a sub-account such as:

6254.001 5th Grade Field Trip Teacher A

Using teacher A, B, C, etc. versus individuals for descriptions avoids changing names, grade levels, etc., annually. There is an option of adding a Manager to the sub-account in SFO to differentiate between classes and can easily be changed when needed.

Orange County Public Schools


Fiscal Year 2012

Cash Accounts

Cash Cash

Account# Account Name

0100.000 Checking Account

0200.000 Invested with OCPS Treasurer

0300.000 Savings Account

0400.000 Money Market Account

0500.000 Certificates of Deposit

0600.000 Petty Cash - School

0900.000 Accounts Receivable

Fund Types

Fund Fund

Account# Account Name

See Above Cash Accounts

0000 Athletics

0000 Music

0000 Classes

0000 Clubs

0000 Departments

0000 Trusts

0000 General

School Level

ES MS HS CTE

x x x x x x x x x x x x x x x x x x x x x x x x

x

School Level

ES MS HS CTE

x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x

E/M M/H E/M/H CTE

ES/MS MS/HS ES/MS/HS Cash Cash Other Account# Account Name K-6 or 8 6, 7 or 8-12 PK/K-12 x 0100.000 Checking Account x x x x 0200.000 Invested with OCPS Treasurer x x x x 0300.000 Savings Account x x x x 0400.000 Money Market Account x x x x 0500.000 Certificates of Deposit x x x x 0600.000 Petty Cash - School x x x x

0900.000 Accounts Receivable x

Fund Fund E/M M/H E/M/H Account# Account Name K-8 8-12 PK-12

See Above Cash Accounts x x x 0000 Athletics x x x 0000 Music x x x 0000 Classes x x x 0000 Clubs x x x 0000 Departments x x x 0000 Trusts x x x 0000 General x x x

Athletics E/M M/H E/M/H

ES/MS MS/HS ES/MS/HS Fund Fund School Level Other

Account# Account Name ES MS HS CTE K-6 or 8 6, 7 or 8-12 PK/K-12

N/A 1000.000 Athletics-General x x x x x x 1015.000 Athletics Training x x x 1025.000 Aquatics x x x 1050.000 Baseball-Boys x x x 1059.000 Basketba II-Boys x x x x x 1060.000 Basketball-Girls x x x x x 1068.000 Bowling x x x 1100.000 Competitive Cheerleading x x x 1107.000 Concession-General x x x x x 1115.000 Crew x x x 1130.000 Cross Country-Boys x x x 1131.000 Cross Country-Girls x x x 1200.000 Football x x x 1205.000 Football-Flag x x x 1250.000 Golf-Boys x x x 1251.000 Golf-Girls x x x 1333.000 Intramural Sports x x x x 1433.000 Lacrosse-Boys x x x 1434.000 Lacrosse-Girls x x x 1700.000 Soccer-Boys x x x x x 1701.000 Soccer-Girls x x x x x 1708.000 Softba 11-G i rls x x x 1720.000 Special Olympics x x x 1726.000 Swim and Dive Team x x x 1732.000 Swimming-Boys x x x x x 1733.000 Swimming-Girls x x x x x 1750.000 Tennis-Boys x x x 1751.000 Tennis-Girls x x x 1775.000 Track-Boys x x x x x

E/M M/H E/M/H ES/MS MS/HS ES/MS/HS

Fund Fund School Level Other


N/A 1776.000 Track-Girls x x x x x 1833.000 Volleyball-Boys x x x x x 1834.000 Volleyball-Girls x x x x x 1866.000 Water Polo-Boys x x x 1867.000 Water Polo-Girls x x x 1877.000 Weightlifting-Boys x x x 1878.000 Weightlifting-Girls x x x 1889.000 Wrestling-Boys x x x 1890.000 Wrestling-Girls x x x

Music E/M M/H E/M/H



N/A 2000.000 Music-General x x x x x x 2050.000 Band x x x x x x 2052.000 Band-Co lo rgua rd x x x 2053.000 Band-Winterguard x x x 2100.000 Choir x x x 2115.000 Chorus x x x x x x 2133.000 Drum Line x x x 2166.000 Electronic Music x x x 2250.000 Guitar x x x x x 2366.000 Jazz Band x x x 2400.000 Keyboard x x x x 2533.000 Orchestra x x x x x 2566.000 Percussion Band x x x 2583.000 Piano x x x x x 2700.000 Strings x x x x x x

Classes E/M M/H E/M/H



3000.000 Classes x x x x x x x 3001.000 Accounting Class x x x x x 3003.000 Agriculture Class x x x x x 3006.000 American History Class x x x x x 3009.000 American Sign Language Class x x x x x x x 3012.000 Anatomy Class x x x x x 3015.000 Art Class x x x x x x 3018.000 Athletics Care and Prevention x x x x x 3021.000 Auto Body Class x x x x x 3024.000 AVID - College Prep Class x x x x x 3034.000 Bio-Tech Class x x x x x 3037.000 Biology Class x x x x x 3040.000 Business Venture Class x x x x x 3050.000 Ceramics Class x x x x x 3053.000 Chemix Class x x x x x 3056.000 Chemistry Class x x x x x 3059.000 Child Development Class x x x x x 3079.000 Class of 2012 x x x 3080.000 Class of 2013 x x x 3081.000 Class of 2014 x x x 3082.000 Class of 2015 x x x 3083.000 Class of 2016 x x x 3084.000 Class of 2017 x x x 3085.000 Class of 2018 x x x 3086.000 Class of 2019 x x x 3087.000 Class of 2020 x x x 3088.000 Class of 2021 x x x 3089.000 Class of 2022 x x x 3090.000 Class of 2023 x x x




3091.000 Class of 2024 x x x 3092.000 Class of 2025 x x x 3093.000 Class of 2026 x x x 3103.000 Class-Grade 1 x x x 3104.000 Class-Grade 2 x x x 3105.000 Class-Grade 3 x x x 3106.000 Class-Grade 4 x x x 3107.000 Class-Grade 5 x x x 3108.000 Class-Grade 6 x x x x 3109.000 Class-Grade 7 x x x x 3110.000 Class-Grade 8 x x x x 3111.000 Class-Freshman x x x 3112.000 Class-Junior x x x 3113.000 Class-Kindergarten x x x 3114.000 Class-Pre-Kindergarten x x x 3115.000 Class-Senior x x x 3116.000 Class-Sophomore x x x 3126.000 Clinical Motion Capture Class x 3128.000 Compact Class x x x x x 3130.000 Computer Class x x x x x x 3145.000 Drama Class x x x x x 3148.000 Drawing Class x x x x x 3158.000 Earth/Space Science Class x x x x x 3161.000 English Class x x x x x x x 3164.000 Entomology Class x x x x x 3167.000 ESOL Class x x x x x x x 3170.000 EX-Autistic Class x x x x x x 3173.000 EX-DHH-Deaf/Hard of Hear Class x x x x x x x 3176.000 EX-Drop Out Prevention Class x x x x x x


ES/MS MS/HS ES/MS/HS



3179.000 EX-EBO Class-Emot Behav Disorder x x x x x x x 3182.000 EX-ESE General Class x x x x x x 3185.000 EX-Gifted Class x x x x x x x 3188.000 EX-lnD Class-Intellectually Disab x x x x x x 3191.000 EX-Physically Impaired Class x x x x x x x 3194.000 EX-SEO Class-Sever Emot Disab x x x x x x 3197.000 EX-SLD Class-Specific Learn Disab x x x x x x x 3200.000 EX-Speech/Language Class x x x x x x x 3203.000 EX-TMH Class-Mod Intel Disab x x x x x x 3206.000 EX-VE Class-Varying Exceptional x x x x x x 3209.000 EX-Visually Impaired x x x x x x x 3212.000 EX-Multi-Disabilities Class x x x x x x x 3232.000 Food Service Class x x x x x 3235.000 French Class x x x x x 3245.000 Geography Class x x x x x 3255.000 Health Class x x x x x 3258.000 History Class x x x x x 3262.000 Home Economics Class x x x x x 3265.000 Horticultural Class x x x x x 3268.000 Human Geography Class x x x x x 3278.000 IB Classes x x x x x 3281.000 Integrated Science Class x x x x x 3291.000 Journalism Class x x x x x 3311.000 Law Studies Class x x x x x 3314.000 Life Science Class x x x x x 3317.000 Life Skills Class x x x x x 3320.000 Language Arts Class x x x x x x 3323.000 Literacy Class x x x x x 3333.000 Marine Science Class x x x x x


ES/MS MS/HS ES/MS/HS Fund Fund School Level Other Account# Account Name ES MS HS CTE K-6 or 8 6, 7 or 8-12 PK/K-12

3336.000 Marine Biology Class x x x x x 3339.000 Math Class x x x x x x 3342.000 Multi-Grade Level Classes x x x x x x 3372.000 Performing Arts Class x x x x x 3375.000 Photography Class x x x x x 3378.000 Physical Education Class x x x x x x 3381.000 Physical Science Class x x x x x 3384.000 Physics Class x x x x x 3387.000 Planet Science Class x x x x x 3390.000 Psychology Class x x x x x 3393.000 Radio Class x x x x x 3396.000 Reading Class x x x x x x 3399.000 Recycle Class x x x x x 3402.000 ROTC Class x x x x x 3422.000 Science Class x x x x x x 3425.000 Social Studies Class x x x x x 3428.000 Spanish Class x x x x x x 3448.000 Technology Class x x x x x 3451.000 Theater Class x x x x x 3454.000 T.V. Production Class x x x x x 3494.000 Vocation Program Devel Class x x x x x 3514.000 Wheels Class x x x x x 3517.000 Wood Working Class x x x x x 3520.000 World History Class x x x x x 3540.000 Zoology Class x x x x x 3900.000 Tuition x 3900.100 Adult General Education x 3900.101 GED Test Registration x 3900.149 Adult General Educ-Inactive x



Fund Fund School Level Other Account# Account Name ES MS HS CTE K-6 or 8 6, 7 or 8-12 PK/K-12

3900.150 Veterinary Assisting x 3900.151 Floral Design & Marketing x 3900.199 Agric,Food&NatRes-lnactive x 3900.200 Pre-Apprenticeship x 3900.201 Electrical Apprent. (FEAT) x 3900.202 Electrician Apprent. JATC x 3900.203 Glazing Apprenticeship x 3900.204 Fire Sprink Sys Tech Apprent x 3900.205 Plumbing Tech Apprent x 3900.206 Industrial Pipefitter Apprent x 3900.207 Brick & Block Masonry Apprent x 3900.208 A/C, Refr&Heat Tech Apprent x 3900.209 Heavy Equip Mech Apprent x 3900.210 Structural Steel Work Apprent x 3900.211 Heavy Equip Op Apprent x 3900.212 Building Constr Technology x 3900.213 A/C Refrig & Heat Technology x 3900.214 Electricity x 3900.215 Drafting x 3900.216 Smart Homes/Mobile Electr x 3900.217 Electricity x 3900.218 Painting & Decorating Apprent x 3900.249 Arch & Construction-Inactive x 3900.250 Digital Design x 3900.251 Multimedia Design Tech x 3900.252 Interior Decor Fabrication x 3900.253 3-D Animation Technology x 3900.254 Printing & Graphic Comm x 3900.255 Commercial Photo Technology x



3900.256 Television Production x 3900.257 Digital Audio Production x 3900.258 Digital Printing Technology x 3900.259 Interior Decorating Services x 3900.260 Sewing Technology & Services x 3900.299 Arts, AV Tech & Comm-Inactive x 3900.300 Accounting Operations x 3900.301 Administrative Assistant x 3900.302 Court Reporting x 3900.303 Medical Admin Specialist x 3900.349 Bus,Mgmt&Admin-lnactive x 3900.350 Child Care Center Operations x 3900.351 Early Childhood Education x 3900.352 Early Child Education Apprent x 3900.399 Education& Training-Inactive x 3900.400 Solar System Des, Inst & Ma int x 3900.449 Energy-Inactive x 3900.450 Clinical Motion Capture Tech x 3900.451 Dental Aide x 3900.452 Electrocardiograph Tech x 3900.453 Health Unit Coordinator x 3900.454 Hemodialysis Technician x 3900.455 Massage Therapy x 3900.456 Medical Assisting x 3900.457 Medical Coder/Biller ATD x 3900.458 Medical Records Transc ATD x 3900.459 Medical Laboratory Assisting x 3900.460 Patient Care Assistant x 3900.461 Pharmacy Technician x



3900.462 Phlebotomy x 3900.463 Practical Nursing x 3900.464 Surgical Technology x 3900.465 Emerg Med Responder x 3900.499 Health Services-Inactive x 3900.500 Comm Foods & Culinary Arts x 3900.501 Hotel & Resort Bus Mgmt x 3900.549 Hospitality & Tourism-Inactive x 3900.550 Advanced Esthetics x 3900.551 Barbering x 3900.552 Cosmetology x 3900.553 Facials Specialty x 3900.554 Nails Specialty x 3900.599 Human Services-Inactive x 3900.600 Computer System Technology x 3900.601 New Media Technology x 3900.602 Game, Sim & Anim Programg x 3900.603 Multimedia Design Techn x 3900.604 Network Sys Admin x 3900.605 Web Design x 3900.606 Web Programming Services x 3900.649 Information Techn-lnactive x 3900.650 Fire Academy x 3900.699 Law, Safety & Security-Inactive x 3900.700 Applied Welding Techn x 3900.701 Electronic Technology x 3900.702 Mfg Technology (Machining) x 3900.749 Manufacturing-Inactive x 3900.750 Market, Merch & Parts Ops x

Classes E/M M/H E/M/H ES/MS MS/HS ES/MS/HS

Fund Fund School Level Other Account# Account Name ES MS HS CTE K-6 or 8 6, 7 or 8-12 PK/K-12

3900.799 Ma rketi ng,Sa les&Svs-1 nactive x 3900.800 Advanced Auto Technology x 3900.801 Auto Repair & Refinishing x 3900.802 Auto Service Technology x 3900.803 Commercial Driving x 3900.804 Diesel Technology x 3900.849 Tra nsportation-1 nactive x 3900.850 Continuting Education x 3900.899 Inactive x 3900.900 Corporate Learning x 3900.949 Corporate Learning-Inactive x 3900.950 Personal Interest x 3900.999 Personal Interest-Inactive x 3910.000 Lab Fees x 3910.100 Adult General Education x 3910.101 GED Test Registration x 3910.149 Adult General Educ-Inactive x 3910.150 Veterinary Assisting x 3910.151 Floral Design & Marketing x 3910.199 Agric,Food&NatRes-lnactive x 3910.200 Pre-Apprenticeship x 3910.201 Electrical Apprent. (FEAT) x 3910.202 Electrician Apprent. JATC x 3910.203 Glazing Apprenticeship x 3910.204 Fire Sprink Sys Tech Apprent x 3910.205 Plumbing Tech Apprent x 3910.206 Industrial Pipefitter Apprent x 3910.207 Brick & Block Masonry Apprent x 3910.208 A/C, Refr&Heat Tech Apprent x



3910.209 Heavy Equip Mech Apprent x 3910.210 Structural Steel Work Apprent x 3910.211 Heavy Equip Op Apprent x 3910.212 Building Constr Technology x 3910.213 A/C Refrig & Heat Technology x 3910.214 Electricity x 3910.215 Drafting x 3910.216 Smart Homes/Mobile Electr x 3910.217 Electricity x 3910.218 Painting & Decorating Apprent x 3910.249 Arch & Construction-Inactive x 3910.250 Digital Design x 3910.251 Multimedia Design Tech x 3910.252 Interior Decor Fabrication x 3910.253 3-D Animation Technology x 3910.254 Printing & Graphic Comm x 3910.255 Commercial Photo Technology x 3910.256 Television Production x 3910.257 Digital Audio Production x 3910.258 Digital Printing Technology x 3910.259 Interior Decorating Services x 3910.260 Sewing Technology & Services x 3910.299 Arts, AV Tech & Comm-Inactive x 3910.300 Accounting Operations x 3910.301 Administrative Assistant x 3910.302 Court Reporting x 3910.303 Medical Admin Specialist x 3910.349 Bus,Mgmt&Admin-lnactive x 3910.350 Child Care Center Operations x



3910.351 Early Childhood Education x 3910.352 Early Child Education Apprent x 3910.399 Education& Training-Inactive x 3910.400 Solar System Des, Inst & Maint x 3910.449 Energy-Inactive x 3910.450 Clinical Motion Capture Tech x 3910.451 Dental Aide x 3910.452 Electrocardiograph Tech x 3910.453 Health Unit Coordinator x 3910.454 Hemodialysis Technician x 3910.455 Massage Therapy x 3910.456 Medical Assisting x 3910.457 Medical Coder/Biller ATD x 3910.458 Medical Records Transc ATD x 3910.459 Medical Laboratory Assisting x 3910.460 Patient Care Assistant x 3910.461 Pharmacy Technician x 3910.462 Phlebotomy x 3910.463 Practical Nursing x 3910.464 Surgical Technology x 3910.465 Emerg Med Responder x 3910.499 Health Services-Inactive x 3910.500 Comm Foods & Culinary Arts x 3910.501 Hotel & Resort Bus Mgmt x 3910.549 Hospitality & Tourism-Inactive x 3910.550 Advanced Esthetics x 3910.551 Barbering x 3910.552 Cosmetology x 3910.553 Facials Specialty x



3910.554 Nails Specialty x 3910.599 Human Services-Inactive x 3910.600 Computer System Technology x 3910.601 New Media Technology x 3910.602 Game, Sim & Anim Programg x 3910.603 Multimedia Design Techn x 3910.604 Network Sys Admin x 3910.605 Web Design x 3910.606 Web Programming Services x 3910.649 Information Techn-lnactive x 3910.650 Fire Academy x 3910.699 Law, Safety & Security-Inactive x 3910.700 Applied Welding Techn x 3910.701 Electronic Technology x 3910.702 Mfg Technology {Machining) x 3910.749 Manufacturing-Inactive x 3910.750 Market, Merch & Parts Ops x 3910.799 Ma rketi ng,Sa les&Svs-1 nactive x 3910.800 Advanced Auto Technology x 3910.801 Auto Repair & Refinishing x 3910.802 Auto Service Technology x 3910.803 Commercial Driving x 3910.804 Diesel Technology x 3910.849 Transportation-Inactive x 3910.850 Continuting Education x 3910.899 Inactive x 3910.900 Corporate Learning x 3910.949 Corporate Learning-Inactive x 3910.950 Personal Interest x



3910.999 Personal Interest-Inactive x 3920.000 Work Orders x 3920.100 Adult General Education x 3920.101 GED Test Registration x 3920.149 Adult General Educ-Inactive x 3920.150 Veterinary Assisting x 3920.151 Floral Design & Marketing x 3920.199 Agric, Food&NatRes-1 nactive x 3920.200 Pre-Apprenticeship x 3920.201 Electrical Apprent. {FEAT) x 3920.202 Electrician Apprent. JATC x 3920.203 Glazing Apprenticeship x 3920.204 Fire Sprink Sys Tech Apprent x 3920.205 Plumbing Tech Apprent x 3920.206 Industrial Pipefitter Apprent x 3920.207 Brick & Block Masonry Apprent x 3920.208 A/C, Refr&Heat Tech Apprent x 3920.209 Heavy Equip Mech Apprent x 3920.210 Structural Steel Work Apprent x 3920.211 Heavy Equip Op Apprent x 3920.212 Building Constr Technology x 3920.213 A/C Refrig & Heat Technology x 3920.214 Electricity x 3920.215 Drafting x 3920.216 Smart Homes/Mobile Electr x 3920.217 Electricity x 3920.218 Painting & Decorating Apprent x 3920.249 Arch & Construction-Inactive x 3920.250 Digital Design x



3920.251 Multimedia Design Tech x 3920.252 Interior Decor Fabrication x 3920.253 3-D Animation Technology x 3920.254 Printing & Graphic Comm x 3920.255 Commercial Photo Technology x 3920.256 Television Production x 3920.257 Digital Audio Production x 3920.258 Digital Printing Technology x 3920.259 Interior Decorating Services x 3920.260 Sewing Technology & Services x 3920.299 Arts, AV Tech & Comm-Inactive x 3920.300 Accounting Operations x 3920.301 Administrative Assistant x 3920.302 Court Reporting x 3920.303 Medical Admin Specialist x 3920.349 Bus,Mgmt&Admin-lnactive x 3920.350 Child Care Center Operations x 3920.351 Early Childhood Education x 3920.352 Early Child Education Apprent x 3920.399 Education& Training-Inactive x 3920.400 Solar System Des, Inst & Maint x 3920.449 Energy-Inactive x 3920.450 Clinical Motion Capture Tech x 3920.451 Dental Aide x 3920.452 Electrocardiograph Tech x 3920.453 Health Unit Coordinator x 3920.454 Hemodialysis Technician x 3920.455 Massage Therapy x 3920.456 Medical Assisting x



3920.457 Medical Coder/Biller ATD x 3920.458 Medical Records Transc ATD x 3920.459 Medical Laboratory Assisting x 3920.460 Patient Care Assistant x 3920.461 Pharmacy Technician x 3920.462 Phlebotomy x 3920.463 Practical Nursing x 3920.464 Surgical Technology x 3920.465 Emerg Med Responder x 3920.499 Health Services-Inactive x 3920.500 Comm Foods & Culinary Arts x 3920.501 Hotel & Resort Bus Mgmt x 3920.549 Hospitality & Tourism-Inactive x 3920.550 Advanced Esthetics x 3920.551 Barbering x 3920.552 Cosmetology x 3920.553 Facials Specialty x 3920.554 Nails Specialty x 3920.599 Human Services-Inactive x 3920.600 Computer System Technology x 3920.601 New Media Technology x 3920.602 Game, Sim & Anim Programg x 3920.603 Multimedia Design Techn x 3920.604 Network Sys Admin x 3920.605 Web Design x 3920.606 Web Programming Services x 3920.649 Information Techn-lnactive x 3920.650 Fire Academy x 3920.699 Law, Safety & Security-Inactive x



3920.700 Applied Welding Techn x 3920.701 Electronic Technology x 3920.702 Mfg Technology (Machining) x 3920.749 Manufacturing-Inactive x 3920.750 Market, Merch & Parts Ops x 3920.799 Ma rketi ng,Sa les&Svs-1 nactive x 3920.800 Advanced Auto Technology x 3920.801 Auto Repair & Refinishing x 3920.802 Auto Service Technology x 3920.803 Commercial Driving x 3920.804 Diesel Technology x 3920.849 Transportation-Inactive x 3920.850 Continuting Education x 3920.899 Inactive x 3920.900 Corporate Learning x 3920.949 Corporate Learning-Inactive x 3920.950 Personal Interest x 3920.999 Personal I nterest-1 nactive x 3930.000 Waivers x 3930.100 Adult General Education x 3930.101 GED Test Registration x 3930.149 Adult General Educ-Inactive x 3930.150 Veterinary Assisting x 3930.151 Floral Design & Marketing x 3930.199 Agric,Food&NatRes-lnactive x 3930.200 Pre-Apprenticeship x 3930.201 Electrical Apprent. (FEAT) x 3930.202 Electrician Apprent. JATC x 3930.203 Glazing Apprenticeship x



3930.204 Fire Sprink Sys Tech Apprent x 3930.205 Plumbing Tech Apprent x 3930.206 Industrial Pipefitter Apprent x 3930.207 Brick & Block Masonry Apprent x 3930.208 A/C, Refr&Heat Tech Apprent x 3930.209 Heavy Equip Mech Apprent x 3930.210 Structural Steel Work Apprent x 3930.211 Heavy Equip Op Apprent x 3930.212 Building Constr Technology x 3930.213 A/C Refrig & Heat Technology x 3930.214 Electricity x 3930.215 Drafting x 3930.216 Smart Homes/Mobile Electr x 3930.217 Electricity x 3930.218 Painting & Decorating Apprent x 3930.249 Arch & Construction-Inactive x 3930.250 Digital Design x 3930.251 Multimedia Design Tech x 3930.252 Interior Decor Fabrication x 3930.253 3-D Animation Technology x 3930.254 Printing & Graphic Comm x 3930.255 Commercial Photo Technology x 3930.256 Television Production x 3930.257 Digital Audio Production x 3930.258 Digital Printing Technology x 3930.259 Interior Decorating Services x 3930.260 Sewing Technology & Services x 3930.299 Arts, AV Tech & Comm-Inactive x 3930.300 Accounting Operations x



3930.301 Administrative Assistant x 3930.302 Court Reporting x 3930.303 Medical Admin Specialist x 3920.349 Bus,Mgmt&Admin-lnactive x 3930.350 Child Care Center Operations x 3930.351 Early Childhood Education x 3930.352 Early Child Education Apprent x 3930.399 Education& Training-Inactive x 3930.400 Solar System Des, Inst & Maint x 3930.449 Energy-Inactive x 3930.450 Clinical Motion Capture Tech x 3930.451 Dental Aide x 3930.452 Electrocardiograph Tech x 3930.453 Health Unit Coordinator x 3930.454 Hemodialysis Technician x 3930.455 Massage Therapy x 3930.456 Medical Assisting x 3930.457 Medical Coder/Biller ATD x 3930.458 Medical Records Transc ATD x 3930.459 Medical Laboratory Assisting x 3930.460 Patient Care Assistant x 3930.461 Pharmacy Technician x 3930.462 Phlebotomy x 3930.463 Practical Nursing x 3930.464 Surgical Technology x 3930.465 Emerg Med Responder x 3930.499 Health Services-Inactive x 3930.500 Comm Foods & Culinary Arts x 3930.501 Hotel & Resort Bus Mgmt x



3930.549 Hospitality & Tourism-Inactive x 3930.550 Advanced Esthetics x 3930.551 Barbering x 3930.552 Cosmetology x 3930.553 Facials Specialty x 3930.554 Nails Specialty x 3930.599 Human Services-Inactive x 3930.600 Computer System Technology x 3930.601 New Media Technology x 3930.602 Game, Sim & Anim Programg x 3930.603 Multimedia Design Techn x 3930.604 Network Sys Admin x 3930.605 Web Design x 3930.606 Web Programming Services x 3930.649 Information Techn-lnactive x 3930.650 Fire Academy x 3930.699 Law, Safety & Security-Inactive x 3930.700 Applied Welding Techn x 3930.701 Electronic Technology x 3930.702 Mfg Technology (Machining) x 3930.749 Manufacturing-Inactive x 3930.750 Market, Merch & Parts Ops x 3930.799 Marketing,Sales&Svs-lnactive x 3930.800 Advanced Auto Technology x 3930.801 Auto Repair & Refinishing x 3930.802 Auto Service Technology x 3930.803 Commercial Class "B" Driving x 3930.804 Diesel Technology x 3930.849 Tra nsportation-1 nactive x




3930.850 Continuting Education x 3930.899 Inactive x 3930.900 Corporate Learning x 3930.949 Corporate Learning-Inactive x 3930.950 Personal Interest x 3930.999 Personal Interest-Inactive x

Clubs E/M M/H E/M/H



4000.000 Clubs x x x x x x x 4001.000 Active Service Club x x x x x 4006.000 African American Club x x x x x 4011.000 After School Club x x x x x 4016.000 Aid Club x x x x x 4021.000 Alpha Beta Gamma Club x x x x x 4026.000 Alumni Association Club x x x x x 4031.000 Ambassador Club x x x x x 4036.000 Animal Rights Club x x x x x 4041.000 Anime Club-Japanese Animation x x x x x 4046.000 Art Club x x x x x x 4051.000 Asian Club x x x x x 4056.000 Aviation Club x x x x x 4061.000 AVID Club x x x x x 4066.000 Baking Club x x x x x 4071.000 Best Buddies Club x x x x x 4076.000 BETA Club x x x x x x 4081.000 Bike Club x x x x x 4086.000 Black History Club x x x x x 4091.000 Book/Reading Club x x x x x x 4096.000 Boys & Girls Club x x x x x 4101.000 Brazilian Club x x x x x 4106.000 Builders Club x x x x x 4111.000 Cappies Club x x x 4116.000 Career Club x x x x x 4121.000 Chain Links Club x x x x x 4126.000 Character Club x x x x x x 4131.000 Cheerleaders Club x x x x x x 4136.000 Chess Club x x x x x x

Clubs E/M M/H E/M/H



4141.000 Chinese Club x x x x x 4146.000 Citvitan Club x x x x x 4151.000 Clean Up Club x x x x x x 4156.000 Climbing Club x x x x x 4161.000 Computer Club x x x x x 4166.000 Cooking Club x x x x x 4171.000 Crew Club x x x x x 4176.000 Cross Stitch Club x x x x x 4181.000 Cure Finder Club x x x x x 4186.000 Dance Club x x x x x 4191.000 Debate Club x x x x x 4196.000 DECAClub x x x x x 4201.000 Deep Blue Club x x x x x 4206.000 Diamond Club x x x x x 4211.000 Distributive Cooperative Train-DCT x x x x x 4216.000 Diversity Club x x x x x 4221.000 Domino's Club x x x x x 4226.000 Drama Club x x x x x x 4231.000 Dug Out Club x x x x x 4236.000 Ebony Club x x x x x 4241.000 Entrepreneur Club x x x x x 4246.000 Ecology Club x x x x x 4251.000 Environmental Club x x x x x x 4256.000 Etiquette Club x x x x x 4261.000 Express Club x x x x x 4266.000 Family Career/Community Leaders of America x x x x x 4271.000 Fashion Club x x x x x 4276.000 Fellowship of Christian Athletes Club x x x x x 4281.000 Fencing Club x x x x x

Clubs E/M M/H E/M/H



4286.000 Fishing Club x x x x x 4291.000 Football Club x x x x x 4296.000 Foreign Language Club x x x x x 4301.000 Forensics Club x x x x x 4306.000 Freedom Club x x x x x 4311.000 French Club x x x x x 4316.000 French Honor Society x x x x x 4321.000 Fusion Club x x x x x 4326.000 Future Business Leaders of America {FBLA) x x x x x 4331.000 Future Farmers of America Club {FFA) x x x x x 4336.000 Future Florida Educators of America {FFEA) x x x x x x 4341.000 Future Politicians Club x x x x x 4346.000 Gardening Club x x x x x x 4351.000 Gay/Straight Alliance Club x x x x x 4356.000 German Club x x x x x 4361.000 Girl Scouts of America Club x x x x x x 4366.000 Girls Tea Talk Club x x x x x 4371.000 Going Green Club x x x x x 4376.000 Grains of Peace Club x x x x x 4381.000 Haitian Club x x x x x 4386.000 Harry Potters Club x x x x x 4391.000 Health Club x x x x x x 4396.000 Health Occup Student of Am Club(HOSA) x x x x x 4401.000 High School High Tech Club x x x x x 4406.000 Hip Hop Club x x x x x 4411.000 Hispanic American Club/Society x x x x x 4416.000 History Club x x x x x 4421.000 Interact Club x x x x x 4426.000 International Baccalaureate Club x x x x x

Clubs E/M M/H E/M/H



4431.000 International Club x x x x x x 4436.000 Japanese Culture Awareness Club x x x x x 4441.000 Jazz Club x x x x x 4446.000 Journalism Club x x x x x 4451.000 JROTC Club x x x x x 4456.000 Jump Rope Club x x x x x x 4461.000 Junior Beta Club x x x x x x 4466.000 Key Club x x x x x 4471.000 Kids Night Club x x x x x 4476.000 Kiwanis Club x x x x x x 4481.000 Knitters & Loomers Clubs x x x x x 4486.000 Lacrosse Club x x x x x 4491.000 Lakewatch Club x x x x x 4496.000 Latin Club x x x x x 4501.000 Leo Club x x x x x 4506.000 Literary Club x x x x x 4511.000 Magic Club x x x x x 4516.000 Magazines Club x x x x x 4521.000 Magnet-Law Honor Society x x x x x 4526.000 Math Club x x x x x x 4531.000 Media Club x x x x x x 4536.000 Migrant Student Club x x x x x x 4541.000 Minority Student Union Club x x x x x 4546.000 Model U.N. Club x x x x x 4551.000 Mu Alpha Theta Math Club x x x x x 4556.000 Multicultural Club x x x x x 4561.000 Music Club x x x x x x 4566.000 Muslim Student Club x x x x x 4571.000 National Art Honor Society x x x x x

Clubs E/M M/H E/M/H



4576.000 National Adult Ed Honor Society x x x x x x 4581.000 National Biology Honors Society x x x x x 4586.000 National Elem Honor Society x x x x x x 4591.000 National English Honor Society x x x x x 4596.000 National French Honor Society x x x x x 4601.000 National Honor Society x x x x x x 4606.000 National Honor Society-Academics x x x x x x 4611.000 National Italian Honor Society x x x x x 4612.000 National Junior Honor Society x x x x x x 4613.000 National Math Honor Society x x x x x 4614.000 National Science Honor Society x x x x x 4615.000 National Spanish Honor Society x x x x x 4616.000 Nat'I Vocational Ed Honor Society x x x x x x 4617.000 National Technical Honor Society x x x x x x 4618.000 National Tri-Music Honor Society x x x x x 4621.000 Nat'I Vocational Tech Honor Society x x x x x x 4626.000 Nature Club x x x x x 4631.000 Newspaper Club x x x x x 4636.000 O'Gold Club x x x x x 4641.000 One World One Life Club x x x x x 4646.000 Operation Smile Club x x x x x 4651.000 Parramore Kidz Club x x x x x 4656.000 Peace Club x x x x x 4661.000 Peer Mediators Club x x x x x 4666.000 Pep Club x x x x x 4671.000 Phi Beta Lambda Club x x x x x x 4676.000 Philosophy Club x x x x x 4681.000 Photography Club x x x x x 4686.000 Ping Pong Club x x x x x

Clubs E/M M/H E/M/H



4691.000 Poetry Club x x x x x 4696.000 Political Club x x x x x 4701.000 Portuguese Club x x x x x 4706.000 Positive Behavior Club x x x x x x 4711.000 Postrology Club x x x x x 4716.000 Pre-Med Club x x x x x 4721.000 PRIDE Club x x x x x 4726.000 PYNK Club x x x x x 4731.000 Orientation Club x x x x x 4736.000 Quarterback Club x x x x x 4741.000 Quiz Bowl Club x x x x x 4746.000 Reading Club x x x x x 4751.000 Recycling Club x x x x x x 4756.000 Renaissance (Honors) Club x x x x x 4761.000 Robotics Club x x x x x 4766.000 Rocket Club x x x x x 4771.000 Roller Hockey Club x x x x x 4776.000 Running Club x x x x x 4781.000 S.T.A.N.D Club x x x x x 4786.000 Safe Schools Club x x x x x 4788.000 Safety Patrols Club x x x 4791.000 Scholastic All Stars x x x x x 4796.000 Science Club x x x x x x 4801.000 Scrap Book Club x x x x x 4806.000 Scuba Club x x x x x 4811.000 SE Consortium of Minor in Engin (SECME) x x x x x 4816.000 Serendipity Club x x x x x 4821.000 Skills USA x x x x x x

Clubs E/M M/H E/M/H



4826.000 Skills USA EMT Club x x x x x x 4831.000 Skills USA HVAC Club x x x x x x 4836.000 Social Justice Club x x x x x 4841.000 Social Studies Club x x x x x 4846.000 Soul Club x x x x x 4851.000 Spanish Club x x x x x x 4856.000 Speech Club x x x x x 4861.000 Spirit Club x x x x x x 4866.000 Sports Hall of Fame x x x x x 4871.000 Sports Medicine Club x x x x x 4876.000 Step Club x x x x x x 4881.000 Strategic Games Club x x x x x 4886.000 Student Advisory Club x x x x x x 4891.000 Student Community Club x x x x x x 4896.000 Student Council Club x x x x x x 4901.000 Student Development Club x x x x x 4906.000 Student Government Club x x x x x x 4911.000 Student Venture Club x x x x x 4916.000 Student Against Drunk Drive-SADD x x x x x 4921.000 Student Wellness Adv Counsel x x x x x 4926.000 Sunshine Club x x x x x x 4930.000 Table Tennis Club x x x x x 4934.000 Tennis Club x x x x x 4938.000 Thespian Club x x x x x 4942.000 Tomorrow Leader for Today Club x x x x x 4946.000 Touch Down Club x x x x x 4950.000 Travel Club x x x x x 4954.000 Truth Club x x x x x 4958.000 Tutoring Club x x x x x

Clubs E/M M/H E/M/H




4962.000 Varsity Club x x x x x 4966.000 Video Games Club x x x x x 4970.000 Vocational Industry Clubs of Am (VICA) x x x x x 4974.000 Vocational Student Organization x x x x x x 4978.000 Wack Pack Club x x x x x 4980.000 X-clusive Modeling Club x x x x x 4982.000 Yearbook Club x x x x x 4984.000 Young Achievers Club x x x x x 4986.000 Young Democrates Club x x x x x 4988.000 Young Floets Club x x x x x 4990.000 Young Ladies of Distinction Club x x x x x 4992.000 Young Men of Distinction Club x x x x x 4994.000 Young Republicans Club x x x x x 4996.000 Young Sophisticates Club x x x x x 4998.000 Youth Club x x x x x 4999.000 Youth in Government Club x x x x x

Departments E/M M/H E/M/H


5000.000 Departments x x x x x x x 5001.000 Pre-K Department x x x 5002.000 Kindergarten Department x x x 5003.000 1st Grade Department x x x 5004.000 2nd Grade Department x x x 5005.000 3rd Grade Department x x x 5006.000 4th Grade Department x x x 5007.000 5th Grade Department x x x 5008.000 6th Grade Department x x x x 5009.000 7th Grade Department x x x x 5010.000 8th Grade Department x x x x 5011.000 9th Grade Department x x x 5012.000 10th Grade Department x x x 5013.000 11th Grade Department x x x 5014.000 12th Grade Department x x x 5034.000 Advance Placement Department x x x x x x 5039.000 Agriculture Department x x x x x 5044.000 American History Department x x x x x 5049.000 Art Department x x x x x x 5054.000 Autism Department x x x x x x 5059.000 AVID Department x x x x x 5079.000 Beta Department-School x x x x x 5084.000 Bilingual Department x x x x x x 5089.000 Biology Department x x x x x 5094.000 Business & Finance Academy x x x x x 5100.000 Business Education Department x x x x x 5120.000 Career Department x x x x x 5125.000 Child Development x x x x x 5130.000 Computer Department x x x x x x



5140.000 Culinary Academy x x x x x x 5145.000 Curriculum Department x x x x x x 5165.000 Drafting/Mechanical Drawing Dept x x x x x 5170.000 Drivers Ed Department x x x x x 5175.000 Drama Department x x x x x x 5195.000 Economics Academy x x x x x 5200.000 Engineering Department x x x x x 5205.000 English Department x x x x x 5210.000 ESE Department x x x x x x 5215.000 ESOL Department x x x x x x 5220.000 Exceptional Ed Department x x x x x x 5240.000 FCAT Department x x x x x x 5245.000 Fine Arts Department x x x x x x 5250.000 FL Mall Ed Ctr Department-School x x x x x 5255.000 Foreign Language Department x x x x x x 5260.000 Freshman Academy x x x x x 5265.000 Gifted Department x x x x x x 5270.000 Guidance Department x x x x x x 5290.000 Health Care Academy x x x x x 5295.000 Home Economics Department x x x x x 5315.000 Industrial Technology Dept x x x x x 5320.000 International Baccalaureate Dept x x x x x 5340.000 Juvenile Just Department-School x x x x x 5380.000 Lanuage Arts Department x x x x x 5385.000 Life Management Department x x x x x 5390.000 Literacy Department x x x x x 5430.000 Magnet Academy-Finance x x x x x 5435.000 Magnet-Criminal Justice Dept x x x x x 5440.000 Magnet Department x x x x x



5445.000 Magnet-Law Dept x x x x x 5450.000 Math Department x x x x x x 5455.000 Medical Academy x x x x x 5515.000 Physical Education Department x x x x x x 5520.000 Physically Impaired Department x x x x x x 5525.000 Positive Behavior Department x x x x x 5585.000 Reading Department x x x x x x 5590.000 R.O.T.C Department x x x x x 5630.000 Safe Program Department x x x x x x 5635.000 School Work Department-School x x x x x 5640.000 Science Department x x x x x x 5645.000 Social Studies Department x x x x x 5650.000 Special Areas Department x x x x x x 5655.000 Speech Department x x x x x x 5695.000 Tech Prep Department x x x x x x 5700.000 Technology Department x x x x x x 5720.000 UBC Department-School x x x x x 5760.000 Wellness Department x x x x x 5800.000 Young Educators Academy x x x x x

Trusts E/M M/H E/M/H


6000.000 Trusts x x x x x x x 6001.000 100 Black Men Scholarship x x x 6010.000 American Cancer Society Donation x x x x x x 6015.000 Angel Fund-Pre-Kindergarten x x x 6016.000 Angel Fund-Kindergarten x x x 6017.000 Angel Fund-1st Grade x x x 6018.000 Angel Fund-2nd Grade x x x 6019.000 Angel Fund-3rd Grade x x x 6020.000 Angel Fund-4th Grade x x x 6021.000 Angel Fund-5th Grade x x x 6022.000 Angel Fund-6th Grade x x x x 6023.000 Angel Fund-7th Grade x x x x 6024.000 Angel Fund-8th Grade x x x x 6025.000 Angel Fund-9th Grade x x x 6026.000 Angel Fund-10th Grade x x x 6027.000 Angel Fund-11th Grade x x x 6028.000 Angel Fund-12th Grade x x x 6029.000 Angel Fund x 6030.000 Angel Fund-Schoolwide x x x x x x x 6031.000 Angel Fund-Other x x x x x x x 6061.000 BJ's Donation x x x x x x 6063.000 Bad Debts x 6066.000 Boosters x x x x x 6071.000 Box Top Donation x x x x x x 6101.000 Cafeteria Funds x x x x x x 6106.000 Clinic Donations x x x x x x 6111.000 Copying Revenue x x x x x x 6151.000 Darden Grants x x x x x x 6156.000 Deposits-Security x x x x x x

I Trusts E/M M/H E/M/H


6161.000 Donation-Pre-K (NOT Activity 1-5) x x x 6162.000 Donation-Kindergarten (NOT Activity 1-5 x x x 6163.000 Donation-1st Grade (NOT Activity 1-5) x x x 6164.000 Donation-2nd Grade (NOT Activity 1-5) x x x 6165.000 Donation-3rd Grade (NOT Activity 1-5) x x x 6166.000 Donation-4th Grade (NOT Activity 1-5) x x x 6167.000 Donation-5th Grade (NOT Activity 1-5) x x x 6168.000 Donation-6th Grade {NOT Activity 1-5) x x x x 6169.000 Donation-7th Grade (NOT Activity 1-5) x x x x 6170.000 Donation-8th Grade {NOT Activity 1-5) x x x x 6171.000 Donation-9th Grade (NOT Activity 1-5) x x x 6172.000 Donation-10th Grade (NOT Activity 1-5) x x x 6173.000 Donation-11th Grade (NOT Activity 1-5) x x x 6174.000 Donation-12th Grade (NOT Activity 1-5) x x x 6175.000 Donation-Exceptional Student Ed x x x x x x 6176.000 Donation-Multi-Departmental x x x x x x 6177.000 Donation-Other x x x x x x 6178.000 Donation-School-wide x x x x x x 6188.000 Drug Free Donation x x x x x x 6218.000 Ex-day Tuition x x x 6245.000 Financial Aid x 6248.000 FT-Pre-Kindergarten x x x 6249.000 FT-Kindergarten x x x 6250.000 FT-1st Grade x x x 6251.000 FT-2nd Grade x x x 6252.000 FT-3rd Grade x x x 6253.000 FT-4th Grade x x x 6254.000 FT-5th Grade x x x 6255.000 FT-6th Grade x x x x



6256.000 FT-7th Grade x x x x 6257.000 FT-8th Grade x x x x 6258.000 FT-9th Grade x x x 6259.000 FT-10th Grade x x x 6260.000 FT-11th Grade x x x 6261.000 FT-12th Grade x x x 6262.000 FT-ESE x x x x x x 6263.000 FT-ESOL x x x x x x 6264.000 FT-Exceptional Education x x x x x x 6265.000 FT-Gifted Class x x x x x x 6266.000 FT-Media x x x x x x 6267.000 FT-Multi-Age x x x x x x 6268.000 FT-Other x x x x x x 6269.000 FT-Patrols x x x 6270.000 FT-School-wide x x x x x x 6290.000 FR-Pre-K (NOT Activity 1-5) x x x 6291.000 FR-Kindergarten (NOT Activity 1-5) x x x 6292.000 FR-1st Grade (NOT Activity 1-5) x x x 6293.000 FR-2nd Grade (NOT Activity 1-5) x x x 6294.000 FR-3rd Grade (NOT Activity 1-5) x x x 6295.000 FR-4th Grade (NOT Activity 1-5) x x x 6296.000 FR-5th Grade (NOT Activity 1-5) x x x 6297.000 FR-6th Grade (NOT Activity 1-5) x x x x 6298.000 FR-7th Grade (NOT Activity 1-5) x x x x 6299.000 FR-8th Grade (NOT Activity 1-5) x x x x 6300.000 FR-9th Grade (NOT Activity 1-5) x x x 6301.000 FR-10th Grade (NOT Activity 1-5) x x x 6302.000 FR-11th Grade (NOT Activity 1-5) x x x 6303.000 FR-12th Grade (NOT Activity 1-5) x x x




6304.000 FR-Multi-Departmental x x x x x x 6305.000 FR-Other x x x x x x 6306.000 FR-School-wide x x x x x x 6307.000 FR-Principal's x x x x x x 6337.000 GED Testing Fees x 6342.000 GED-Opt Testing Fee x 6347.000 Grants x x x x x x x 6377.000 Hospitality Fund/Cheers x x x x x x x 6437.000 Jump Rope for Heart x x x x x x x 6442.000 Junior Achievement Donation x x x x x x 6502.000 Lynx Passes x 6507.000 Lost Textbooks x x x x x x x 6537.000 Memorial Fund x x x x x x x 6542.000 Music Recorders for Resale x x x x x x 6602.000 OCPS Foundation Donation x x x x x x 6630.000 Pal mas x 6632.000 Parent Donation x x x x x x 6637.000 Parent Donation-Nurse x x x x x x 6642.000 PTA Donations-Staff x x x x x x 6647.000 PTA Donations-Students x x x x x x 6652.000 Partners in Educ. Donations x x x x x x 6657.000 Pennies For Pasta x x x x x x x 6662.000 Pennies for Peace x x x x x x 6667.000 Pepsi/Coke Donation x x x x x x x 6672.000 Playground Donation x x x x x x 6677.000 Principal's Discretionary x x x x x x x 6682.000 Professional Development x x x x x x 6687.000 Property Damage/Restitution x x x x x x x 6692.000 PTSA-Parent Teacher Student As x x x x x x



6747.000 Rainbow Graduation Fund x x x 6752.000 Recycling Revenue x x x x x x 6757.000 Registration x 6762.000 Relay for Life x x x x x x 6767.000 Restricted Donations x x x x x x x 6772.000 Rotary Club Donation x x x x x 6802.000 Sales Tax x x x x x x x 6807.000 Scholarships x x x x x x x 6822.000 Staff Development x x x x x x 6827.000 Staff Donation x x x x x x 6832.000 Staff Recognition/ Appreciation x x x x x x 6837.000 Staff T-shirts x x x x x x 6842.000 Staff Vending Machine Commission x x x x x x x 6847.000 Student/School Adv Council-SAC x x x x x x 6852.000 Student Accident Insurance x 6882.000 Teacher Lead Program x x x x x x 6887.000 Teacheriffic Awards-Disney Don x x x x x x 6892.000 Transcript Fee x x x x x x 6922.000 Unrestricted Donations x x x x x x x 6982.000 Walk for Wellness x x x x x x 6987.000 Wells Fargo Donation x x x x x x

General E/M M/H E/M/H


7000.000 General Activities x x x x x x x 7001.000 Application Fee/Annual Proc Fee x 7006.000 Background Check Fee x x x x x x x 7010.000 Beautification x x x x x x 7015.000 Book Store x x x x x x 7043.000 Fingerprinting Fee x 7071.000 Drug Testing Fee x x x x x x x 7101.000 Exam/Testing Fees x 7221.000 I.D. Cards/Badge Fee x x x x x x x 7226.000 Interest on lnvestments/MM/Sav x x x x x x x 7346.000 Media Center x x x x x x 7351.000 Media/Library Lost Books x x x x x x 7356.000 Memory Book x x x x x 7361.000 Misc Fees x 7386.000 Non-Resident Tuition x x x x x x x 7451.000 Parking Decals x x x x 7453.000 Physical Exam Fee x 7456.000 Picture Commissions x x x x x x 7461.000 Public Relations Account x x x x x x x 7521.000 Re-entry Fee x 7551.000 Scholastic Book Fair x x x x x 7556.000 School Improvement x x x x x x 7558.000 School Locker Rental x x x x x x 7561.000 School Locks x x x x x 7566.000 School Newspapers/Magazines x x x x x 7571.000 School Supply Store x x x x x x x 7576.000 School Uniforms x x x x x x x 7581.000 Student Incentive Awards x x x x x x x 7586.000 Student Planners x x x x x

General E/M M/H E/M/H




7588.000 Student T-shirts (School-wide) x x x x x x 7591.000 Student Vending Machine Commis x x x x x x 7621.000 Technology Funds x x x x x x 7771.000 Yearbook x x x x x 7776.000 Yearbook Residual Fund x x x x x

Official Receipts

Official Receipt Example

Subsidiary Receipt Instructions

Subsidiary Receipt Examples

Subsidiary Receipts - Deposits

Subsidiary Receipts -Accountability

SECTION 2

RECEIPTS

Subsidiary Receipts -Assignment and Accountability Form

Source Documents for Funds

Monies Collected Form Example

Frequently Asked Questions

Page

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2-7

1

OFFICIAL RECEIPTS

Computer generated numbered official receipts must be issued for all funds deposited with the school bookkeeper/treasurer. Refer to the School Funds On-line handbook for instructions on recording receipts.

Properly completed receipts will display the following:

1. Date funds are received 2. Name of the remitter (individual, firm, or agency, as applicable) 3. Adequate description of the funds. If subsidiary receipts were used, the

subsidiary receipt numbers must be included in the sub-receipt beginning and ending number fields (i.e. 401- 404).

4. Fund account name and number 5. Receipt number 6. Amount received

The bookkeeper must count and verify funds immediately upon receipt and in the presence of the remitter. All checks must be stamped with a restrictive "For Deposit Only" endorsement. A total deposit is made for all monies collected throughout the day even if the amount is minimal. A separate official receipt must be issued for each Monies Collected Form according to its origin identified on source documents.

Example:

1. Total deposit $500.00 2. $300.00 identified as "candy sales" 3. $150.00 identified as "T-shirt sales" 4. $50.00 identified as "flower sales"

The top half of the official receipt(s) is given to the remitter of funds. The bottom half of the official receipt may be retained if desired. Exception: Official receipts for Extended Day do not need to be given to the extended day coordinator. In lieu of the official receipt, give a printed copy of the extended day account history report to the extended day coordinator at the end of each month. File official receipts in numerical order for auditing purposes.

2

Note: Attach the deposit slip, deposit analysis, and the Dunbar tag together and file by deposit number for auditing purposes.

Note: In accordance with School Board Policy FILE: DIB (see Appendix), funds collected from any source are to be deposited promptly the day of collection with the school bookkeeper, along with required source documents. Delayed deposits could be construed as a conversion of funds for personal use, even for a temporary period, and result in disciplinary action.

Funds collected are the responsibility of the individual making the collection, until responsibility is assumed by another through proper receipting. Internal Controls require a trail from the student all the way to the bank for auditing purposes.

School Pay Online Electronic Deposits: If your school is using SPO to collect credit card receipts the following will apply, School Pay Online collections may be receipted at the end of the week. For deposits received during the last week of the month, do not post the deposit until the bank statement is received to verify the dates the deposits were received by the bank. If there is a discrepancy between the deposits and the bank statement, contact Internal Accounts for instructions. Refer to the "School Funds Online Handbook" for instructions on recording electronic deposits.

When creating the payment page in SPO for an activity, remember a fee cannot be added for using an electronic payment method. Do not share SPO with your PTO or PTA.

When the bookkeeper is not available, administration must ensure that reasonable access to the safe (i.e. bookkeeper's office if the safe is in the office) is provided to other staff members for making deposits.

Effective Date:

Receipt Number:

Received From:

Receipt Total:

SEA WORLD FT

Effective Date:

Receipt Number:

Received From:

Receipt Total:

SEA WORLD FT

Printed: 9/12/2012 10:56:04 AM

7/1/2012

58

Smith, Nancy

OFFICIAL RECEIPT TRA Training School

$20.00 Cash Amt:

001 002 6252.000 FT-3rd Grade

$10.00 Check Amt:

Received By:

7/1/2012

58

Smith, Nancy

OFFICIAL RECEIPT TRA Training School

$20.00 Cash Amt: $10.00 Check Amt:

001 002 6252.000 FT-3rd Grade

Received By: :

$10.00

$20.00

$10.00

$20.00

3

SUBSIDIARY RECEIPT INSTRUCTIONS

Subsidiary receipts are pre-numbered instruments that are issued for funds from all sources other than direct sales (sale items received at the time of payment - i.e. candy bars). Sales revenue collected by an individual and deposited with someone other than the bookkeeper also requires issuance of a subsidiary receipt. Schools may use either the pads of 50 sub receipts or the book of 200 sub receipts. All sub receipts are subject to audit. Maintain documentation for all sub receipts whether used or not. If all sub receipts are not issued, the remaining sub receipts can be reissued to another user.

All subsidiary receipts must reflect the following: 1. Date funds received 2. Name of remitter (individual, firm, or agency, as applicable - should agree

with account name on check) 3. Adequate identification of funds 4. Amount received (Cash or Check noted) 5. Signature of the individual receiving funds (no initials) 6. Name of school (stamp may be used) 7. Type of payment (Cash or Check- include check number)

Distribution of completed subsidiary receipts is handled as follows:

1. The ORIGINAL is given to the remitter 2. The duplicate is deposited with the bookkeeper/treasurer with funds

collected 3. If it is necessary to void a receipt, the original and duplicate will be given to

the bookkeeper/treasurer.

The first of the following two examples is a sub receipt from the pad of 50. The second example is a sub receipt from the book of 200.

20 Receipt Date -- $

2(eceivetl of DOLLARS

FOR

CASH

CHECK

CHECKNO. ----~

PS-786

Signed by

School ---------------

12562

Date ~J l ~=------ 20 a Receipt

~ceivetf of L,so... S\rnQSC>,C\ $ ~o .. oo -:[w .t.n~ o.nA oo laoo FOR ~Ja Lili,lc\ t\t.\J ':wip DOLLARS

CASH _:)D,DD D.- \.\. S . School

CHECK Signed by :T.tAcbtr:: oc~.W. u..~s;$PL,d S\mslcl,a.~ byj(_

CHECK NO. -----PS-786 12562

-------- 20 __ _ 1 Received of __________________ $ _____ _

For--------------------------~

CASH __ _ _ ______________ School CHECK CHECK NO. _____ _ By ________________ _

~------------------------------------1

-------- 20 __ _ 300002 Received of __________________ $ _____ _

For--------------------------~

CASH __ _ --------------- School CHECK CHECK NO. _____ _ By ________________ _

I -------------------------------------1

-------- 20 __ _ 300003 Received of __________________ $ _____ _

For ___________________________ _

CASH __ _ --------------- School CHECK CHECK NO. ____ ~

!------------------------------------!

-------- 20 __ _ 300004 Received of __________________ $ _____ _

For ___________________________ _

CASH __ _ _______________ School

CHECK CHECK NO. _____ _ By ________________ _

4Bh 20 ,Xj N2 300001 Received of l\ ~ Si MpSOO $ ~o.oc For ~fd W0t Id hL\d. 1•P

'

CASHo0.QO CHECK CHECK NO. ____ _

___ ......,()~~ ....... \! ....... r':,---'-, ____ School

~------------------------------------______ 20 __ N2 300002 Received of ______________ $ ____ _

For ____________________ _

CASH __

CHECK CHECK NO. ____ _

_ ___________ School

By ____________ _

______ 20 __ N2 300003 Received of ______________ $ ____ _

For ____________________ _

CASH __

CHECK

CHECK NO. -----

_ ___________ School

By ____________ _

r------------------------------------______ 20 __ N2 300004

Received of ______________ $ ____ _

For ____________________ _

CASH __

CHECK CHECK NO. ____ _

_ ___________ School

By ____________ _

4

SUBSIDIARY RECEIPTS - DEPOSITS

Subsidiary receipts executed (including all voided receipts) must be filed with the bookkeeper at the time funds are deposited.

Sub receipts must be traceable to recorded entries. If more than one (1) sub receipt is filed, prepare a calculator tape to show the deposit dollar total. The tape is then attached to, and filed with, the sub receipt which is filed in numeric order for auditing purposes. Each sub receipt number (or series of sub receipt numbers) must be noted on the Report of Monies Collected form along with the official receipt number that will be used for that deposit. Sub receipts must be filed in numerical order.

5

SUBSIDIARY RECEIPTS-ACCOUNTABILITY

All sub receipts acquired from the OCPS Supply Center must be satisfactorily accounted for, regardless of the source of acquisition. Receipt books are not to be issued to outside entities. They are to be used by OCPS personnel only. The procedures to provide accountability follow:

1. An assignment/accountability record is executed for each individual series of sub receipts acquired.

2. Receipts acquired for assignment must be listed in numerical order and kept on a fiscal year basis.

3. The assignee must be identified. Receipts are assigned only to those authorized by the principal. Sub receipts are assigned to a specific assignee and cannot be shared with other individuals.

4. Receipts utilized must be listed by actual receipt type, series and quantity.

5. On or before June 30th of each school year {or prior to the end of school for 10

month personnel), an inventory of all unused receipts must be taken by the school bookkeeper and noted on the assignment and accountability record.

a) Receipts assigned, but not filed, must be accounted for by written explanation from the assignee. The explanation must be reviewed and approved by the principal {signature required). Attach explanation to the accountability record.

b) Unused receipts are retained for use in the following school year, and entered on the Assignment/Accountability record for that fiscal period. A new Assignment/Accountability record begins with each fiscal year.

____________ SCHOOL ACTIVITY FUND SUBSIDARY RECEIPTS

Receipts Acquired: Type:--------------'---

Quantity Date lndusive Series #s Acquistion source and ref.

ASSIGNMENT & ACCOUNTABILITY RECORD FOR THE __ / . SCHOOL YEAR

Receipt Numbers Assignee Receipts Utilized Receipts on Hand Receipts Missing (Show Series & Quantity) (Show Series & Quantity) *(Attach Assignee's

Explanation)*

RECAP: Quantity Available Quantity Used Quantity on Hand Quantity Missing

*To be approved by Principal Compiled and Submitted by:

___ __..,()~. \A-'-'.'--~__;;• _____ SCHOOL ACTIVITY FUND SUBSIDARY RECEIPTS

Receipts Acquired: Type: _____________ _

Quantity Date Inclusive Series #s Acquistion source and ref.

ASSIGNMENT & ACCOUNTABILITY RECORD FOR THE JoX1' I a:>x}lSCHOOL YEAR

Receipt Numbers Assignee Receipts Utilized Receipts on Hand Receipts Missing {Show Series & Quantity) {Show Series & Quantity) *{Attach Assignee's

Explanation)*

jQCD\~/Of"l..r:::(\ "'Ja.n I. ~-: .Lh. IOOOl-lQ~S" \OQ~\1- \O,)St> 0 101\SI-- IC IO() ~"" ~- \Y\. \DOS~ - ,oo,S" \001\,- ,o, C}C) \

RECAP: \ Quantity Available Quantity Used Quantity on Hand Quantity Missing

•ro be approved by Principal Compiled and Submitted by: -

6

SOURCE DOCUMENTS FOR FUNDS

A source document reflects the origin of the funds. The official receipt number should be referenced on all source documents. All official receipt entries should have adequate supporting documentation. The source document should be filed in official receipt numerical order. Examples follow:

1. Report of Monies Collected form 2. Letters accompanying donations (Example: Letter indicating the funds are to be

used for the principal's discretionary or indicating what the grant will be used to purchase. If there is no letter or no specific instructions, then the funds will be recorded in the general account.)

3. Detachable portion of reimbursement warrants from the School Board 4. Transmittal vouchers from student sponsoring agencies 5. Copies of school-rendered invoices to external agencies or students 6. Event reports from other schools on a "share" basis 7. Letters accompanying refunds from vendors 8. Copies of checks received

Other forms of source documents that will not be filed in the source document file and are to be filed per written procedures are as follows:

1. Ticket sales reports (section 5) 2. Subsidiary receipt duplicates 3. Job training orders (section 6) 4. Project work orders (section 6) 5. Registration form, business office copies 6. Any other form of pre-numbered source document 7. Concession sales reports (section 3) 8. Sales Activity reports (section 5)

REPORT OF MONIES COLLECTED

NO. _______ _

THE __________________________ _

(SOURCE OF COLLECTION)

TRANSMITS HEREWITH MONIES, OBTAINED FROM SOURCES INDICATED BELOW FOR DEPOSIT

SOURCE (IF FROM STUDENTS, LIST NAMES SEPARATELY)

TOTAL FOR CASH:

TOTAL FOR CHECKS:

TOTAL FOR DEPOSIT

I hereby certify that the above funds are all received by me for deposit during the period from:

20 ___ TO __________ 20 __ _

SIGNED (sponsor or teacher)

RECEIVED------------------- DATE ______ _

SIGNED (school treasurer or principal)

Prepare this form in duplicate-Both copies to treasurer who will return the duplicate.

OFFICIAL RECEIPT NO. -----------

12566 -

REPORT OF MONIES COLLECTED

NO. \)0 \ ( 1)(l.4)0S~\ \\--)

THE St a. l....)o('.\ d (SOURCE OF COLLECTION)

TRANSMITS HEREWITH MONIES, OBTAINED FROM SOURCES INDICATED BELOW FOR DEPOSIT

SOURCE (IF FROM STUDENTS, LIST NAMES SEPARATELY)

Wcr..a s;"' ...... ~lc.ll-, -oo\ ~(~ s '(\"\~~LY" ~(")l'\ ~

~ l.1Jh:1L ""00°?>

TOTAL FOR CASH:

TOTAL FOR CHECKS:

TOTAL FOR DEPOSIT

I hereby certify that the above funds are all received by me for deposit during the period from:

.Ji) /)C)

~c) ~~

.;\.(.) £')(_)

1.40 00 :>,L:> 00

Coo ::>O

--~--=-'----', I ____ 20X '/.. TO_~..;;...,[_, ____ 20 xx SIGNED (sponsor or teacher)

RECEIVED------------------ DATE cg/, I tx SIGNED (school treasurer or principal)

Prepare this form in duplicate-Both copies to treasurer who will return the duplicate.

OFFICIAL RECEIPT NO. -~Q~l~O~-----

12566

7

FREQUENTLY ASKED QUESTIONS

Q. Can I put picture commissions in the Principal's Discretionary?

A. Students generated the picture commission; therefore, it would be placed in the Student Picture Account. If the company would like to make a donation over and above the commission, that portion only could be put in Principal's Discretionary.

Q. I'd like to use my picture commission for K-3 and 4-5. Is that possible?

A. If you are using the picture commission for the entire student body, then the answer is yes.

Q. General saving interest is being recorded to our checking account. What can this money be spent on?

A. The interest must be entered in the 7000 account and must be spent on the entire student body.

Q. When we get e-mails for NSF checks, do we enter them in to the accounting system at that time?

A. As you receive e-mails, place them in a file. Reconcile and record the NSF checks when your bank statement is received.

Q. I made a deposit on Wednesday. On Friday, the bank found three checks that were part of my deposit. Do I need to do anything?

A. No, the bank will make the necessary corrections on their side. Make sure that the checks were recorded in SFO.

8

Q. Can I give a parent a sub-receipt book to assist with collections?

A. No, only OCPS employees are permitted to have sub-receipt books.

SECTION 3

RESALE ACTIVITIES

Advertising in School Publications

Class Rings and other Graduation Paraphernalia

Clothing Orders

Vending Machine Commissions

Concession Sales Activity

Concession Sales Report Form

Lock Rental/Sales

Parking Charges

Student Photographs

Financial Summary Report Example

Programs

Summer Lunch Program

Summer Lunch Program Sales Report Form

Book Store

Book Store Annual Sales Report Form

Ending Inventory Cost Report Form - Book Store

Book Requisition Example

Book Store Inventory Control Card Example

Page

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3-4

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3-7

3-8

3-9

3-10

3-12

3-13

3-15

Supply Store

Supply Store Annual Sales Report Form

Ending Inventory Cost Report Form - Supply Store

Supply Store Inventory Control Card Example

Yearbook/Memory Book

Book Fair Activity

Book Fair Contract Form

Book Fair Financial Summary Report Example


3-17

3-19

3-20

3-21

1

ADVERTISING IN SCHOOL PUBLICATIONS

Ad sales revenue must not be co-mingled with publication sales revenue. A separate account should be created called "Ad Sales". Ad sales refer to the actual advertising space that a company may purchase to appear in any given publication. Publication sales refer to the actual sale of the programs at the event (usually a sporting event.)

Collection of ad sales must be documented by issuance of pre-numbered receipts. Official receipts are issued by the bookkeeper and subsidiary receipts are issued by others making such collections.

Ad monies received both outside and within the school bookkeeper's office would be documented on a Report of Monies Collected form. Example: The school Athletic Department received Ad checks by mail. The athletic director would list all checks received on a Report of Monies Collected form and identify as "Ad Sales Revenue." The report would show the organization/writer submitting the check and the check amount. The athletic director would be issued an official receipt when the report and checks were deposited with the bookkeeper.

2

CLASS RINGS AND OTHER GRADUATION PARAPHERNALIA

Class rings and other graduation paraphernalia may be sold and reported by one of two methods. The two methods follow:

1. Contract Method - The principal may enter into contracts that permit vendor's representatives to make on-campus collections from students for class rings and other graduation paraphernalia if the school is to receive no commissions from the proceeds. A copy of the contract reflecting the principal's signature of approval is filed with the records for audit.

No school staff members are to be involved in any way in the collection of monies from students. This stipulation must be included in the contract.

If the school is to receive a percentage of the proceeds, then either:

a) The contract must indicate that collections will be made by the vendor's representatives in the presence of a school staff member and that copies of ring/graduation orders will be retained by the school for accountability purposes.

A reconciliation of the orders, including items that are returned, must be performed by the school to determine the correct commission. Items returned do not need to be retained for audit. Documentation, such as a return slip, etc., should be filed.

OR

b) School staff members must collect and receipt the proceeds through the school's internal accounts. A financial summary report must then be prepared by the school and forwarded to the company along with their portion of the proceeds.

2. Resale/Rental Method - The school may purchase graduation paraphernalia to sell, or in some instances, rent to students.

Advance deposits, when collected, requires the issuance of pre-numbered receipts.

Rental fees must be documented by pre-numbered receipts.

3

When items are sold to students, a sales report is required.

The rental and purchase of graduation paraphernalia are taxable. State sales tax must be considered when determining rental or resale prices. Sales or Use tax may be paid to the supplier or the Florida Department of Revenue based on the total cost of the purchase.

4

CLOTHING ORDERS

Schools may act as an agent to purchase clothing items for members of student organizations, or students on a school-wide basis provided:

1. Custom designed, sized, monogrammed, or symbolized items are paid for in advance of school orders.

2. Pre-numbered receipts are issued for advance payments from students.

3. Sales tax is paid to the supplier or remitted to the Florida Department of Revenue (such items are taxable).

Note: This does not prohibit schools from purchasing clothing items for fund raising purposes such as T-shirts that are customized only to the extent of school name and/or school logo.

5

VENDING MACHINE COMMISSIONS

Copies of contracts, Florida Department of Revenue (DOR) Direct Payment Certificates and documents accompanying remittances to the school must be filed and retained for audit. An audit trail to the book entry must be shown on the commission check stub.

a) Official Receipt number b) Name and number of fund activity account

Contracts should be signed by the principal and clearly state the school's commission percentage.

The vending machine operator should provide the school with a Direct Payment Certificate for each machine located on school property.

If your school falls under the District contract and receives an up front contract commission, these funds may be deposited into the Principal's Discretionary Account. (See section 1 - Internal Account Defined for disbursement guidelines.) All monthly commissions generated from student vending machines should be recorded in the general account (#7591). Unless instructed otherwise by the district office, these funds must be remitted to the district office (Finance-ELC 4) monthly to be subsequently increased in your district budget. Should your school have a specific vending machine that can only be accessed by staff members, a separate hospitality fund is set up (#6842) for these funds to be expended by school staff.

If your school has vending machines that are not serviced by a vendor, the bookkeeper will provide documentation for the machine's inventory and items sold. Two school board employees, other than the bookkeeper, will collect the money and restock the machine. Funds collected should be recorded on a Report of Monies Collected form and turned into the school bookkeeper.

Vending Machine Operation: The District's Guidelines for Food Vending Machine policy states that food vending machines outside of the food service areas shall begin one hour following close of the last lunch period. It further states that vending machines in the cafeteria or in areas where meals are being served or eaten, may remain in operation due to the fact that all revenue will be sent to Food and Nutrition Services Department. Carbonated beverages may not be sold where breakfast or lunch is being served or eaten. Non-carbonated beverages, including one hundred (100) percent fruit juice, may be sold at all times during the day at any location. Also, see Federal regulations Title 7,

6

Section 210.11, Code of Federal Regulations, and State Board of Education Rule GA-7.0411, Florida Administrative Code.

Note: If a vending machine is used by staff and students, students take precedent and any commission should be deposited in the students account (#7591).

7

CONCESSION SALES ACTIVITY

A separate activity account is to be maintained reflecting only receipts and expenditures relating to the concession activity.

Concession sales are subject to state sales tax. Tax should not be paid to vendors for concession sales supplies. Resale tax exemption certificates (copy) should be given to vendors requiring such. In general, gross sales revenue is the total number of an item sold multiplied by the sale price. For example, 10 hot dogs sold for $1.00 each equals gross sales revenue of $10.00. Sales tax is computed on gross taxable sales, and remitted to the Florida Department of Revenue. The following formula is used:

1. Gross Sales Revenue/1.0697 = Gross Taxable Sales

2. Gross Sales Revenue - Gross Taxable Sales= Sales Tax

Individual sales reports are required for each concession sales event and must be filed with the records for audit.

CONCESSION SALES REPORT

(Name of School) (Date)

(Activity/Sponsoring Organization) (Account# - attach GL printout)

(A) (B) (C) (D) (E) (F) Total Total (A+B-C) (CxE)

Beginning Number Number Ending Sales Total Items Sold Inventory Purchased Sold Inventory Price Sales

Total sales {sum of column F} (G) $ ______ _ Total revenue S -------Total amount paid to vendor (H) $ ______ _ Gross taxable sales $ -------

Check# -------- State sales tax S -------Profit/Loss* (G- H) $ -------Total deposited for this activity (I) $ -------

Official receipt# ____ _ Gain/loss* sales potential (G -1) $ ______ _ (* Attach explanation signed by Principal)

Prepared by=----~-------------------- Date: ---------

Date: --------Reviewed & approved by: ____________________ _ (Principal)

CONCESSION SALES REPORT


~\ (Activity/Sponsoring Organization)

\ \tYJ - C.oa: R-~ ioo fun1v~ (Account # - attach GL printout) ·

(A) (B) Total

Beginning Number Items Sold Inventorv Purchased

~ ---_.,/\ ..... j~ AOC> Ll~~~ ... rl) _'.)~

r ~: .t)!r. ..., ~ ~" ,on •

Total sales {sum of column F} (G) $._ .... 3,c;>=:;...lll!i:...:.•..:.S:LC--.._ Total amount paid to vendor (H) $._ .... riC\S':_-...:•...::oO....,;C=---

Check # :51l}c). Profit/Loss* (G - H) $ _....;;I ~_'?, ____ . S'=-=C __ Total deposited for this activity (I) $ __ 3 ... ~ .... 8-..a..:, S--=C ___ _

Official receipt # l OD Gain/loss* sales potential (G- I) $_---=0=,....,0&...;::D:;..__

(C) (D) (E) (F) Total (A+B-C) (CxE)

Number Ending Sales Total Sold Inventorv Price Sales ·~ ~o .~o ,s.c:s:>

"" .t a ~" 1.00 ! :.)..1 {. I'"}[)

,.<Cf ,~ • .'~o 'Ai.SO

Total revenue $ __ 3__,.;i>:~iM-..:..:.S::...;;:O;;___ Gross taxable sales $ __ 3...-..P-,....>,...;·~''-'O~ State sales tax $ __ ...,td:-....:1..;;... '"f..;._O.c..--

(* Attach explanation signed by Principal)

Prepared by: ____________________ _ -= a

Date: 9/«./;t ~ "

Reviewed & approved by:::B:;o,;~ S,\bO~ + (.t, (Principal/

Date: q fa/~ X,

8

LOCK RENTAL/SALES

Funds from rental of school-owned locks must be entered into a separate account (#7558} in the general "7" classification. Collections for lost locks are entered into this same activity account. Lock rental and lost locks must be documented by pre-numbered receipts. An annual inventory of locks on hand is required.

Lock sales must also be entered into a separate activity account (#7561) in the general "7" classification. They are treated the same as any other sales activity, with the filing of a sales report.

The purchase of locks for resale or rental should include the payment of tax to the vendor. Sales tax is no longer computed on the annual gross rentals of locks for grades K through 12.

9

PARKING CHARGES

Pre-numbered permits and/or decals must be utilized.

The sale of parking permits or decals is not considered "fund raising", and must be entered into a separate account (#7451). However, reporting requirements are the same as for sales of other pre-numbered instruments. A ticket sales report or a resale report may be used.

Schools having space available and charging for parking at athletic events or other school functions are to utilize pre-numbered tickets imprinted with the price being charged.

10

STUDENT PHOTOGRAPHS

Accountability for student photograph revenue is the responsibility of the school FILE: DIB & JRD (See Appendix). A separate account (#7456) has been created for picture commissions under the general "7" classification. At year-end, these funds must be transferred to the school's general account (#7000) for expenditures benefiting the entire student body. Photographs are not considered to be a school-wide fund raiser. Revenue from Student Photographs is not to be included in the Principal's Discretionary fund.

Contracts for student photographs must be written in a manner that the school can determine the price to the student, the amount of commission the school will receive, and the contents of the package to be furnished. The contract shall not exceed one school term.

The following methods are acceptable:

1. The principal may enter into a contract that permits vendor's representatives to make on-campus collections from students if the school is to receive an agreed upon fixed amount regardless of the number of packages sold. This stipulation must be included in the contract.

No school staff members are to be involved in any way in the collection of monies from students.

2. If the school is to receive a percentage of the proceeds, then either:

a) The contract must be signed by the principal and indicate that collections will be made by the vendor's representatives in the presence of a school staff member and that copies of package orders will be retained by the school for accountability purposes.

A reconciliation of the orders including packages that are returned must be performed by the school to determine the correct commission. Packages returned do not need to be retained for audit. Documentation such as a return slip should be filed.

11

b) School staff members must collect and receipt the proceeds through the school's internal accounts. A financial summary report must then be prepared by the school and forwarded to the photographer along with their portion of the proceeds.

All copies of photography contracts executed and signed by the principal in accordance with School Board Policies/Rules and financial summary reports must be filed with the fiscal records for audit.

FINANCIAL SUMMARY REPORT EXAMPLE (Pictures)

Joe's Photographs P.O. Box 911 Orlando, FL 32800

Apopka High School SSS W. Martin Street Apopka, FL 32712

QTY PKG SHIPPED

1 99 3 95 s 6(j

PRICE PER PKG 7.00 9.00 18.00

Date: 3/24/03 Invoice # P00090

Acct. # 098321 Contract# 12389 Shipped 3/3/03

(Packa2es Shinned)

VALUE PKG 693.00 2 855.00 4

1,188.00

41 Faculty Packages - NO CHARGE

QTY PRICE SfilPPED PER PKG

118 8.00 82 12.00

Total Value: $4,664.00

VALUE

944.00 984.00

The above Total Value is subject to adjustment for refunds, retakes, error in count, etc. and should not be used for calculating payment. Please calculate this report based on amount collected including tax after refunds.

a) Total Sales including Sales Tax (after adjustments for NSF checks, refunds etc.) s 4,664.00

b) Taxable Amount (a/1.065) $ 4,379.34

c) Sales Tax (a - b) $ 284.66

d) School Profit (50% x b) $ 2,189.67

e) Total Due Studio including Sales Tax (b- d + c) s 2,474.33

Prepared by:. _____________________ _ Date:. ___________ _

12

PROGRAMS

Programs are information booklets printed for events such as school plays, graduation, and special athletic events. A separate account is maintained for program sales and program related expenditures. A sales report must be filed for all program sales.

Any agreement for profit sharing between student organizations must be in writing. The agreement must identify the organizations by name and the percentage of profit each is to receive. A copy of the agreement must be filed for audit.

13

SUMMER LUNCH PROGRAM

An activity account is maintained in the "7" classification (Misc. Fees #7361) to record daily sales revenue and expenditures for the summer program, if applicable.

Items sold are restricted to: 1. Pre-packaged items such as crackers, etc. 2. Drinks (can/bottle or mix/cups) 3. Prepared sandwiches, etc.

Handling of daily cash receipts, if applicable, is the responsibility of the appointed summer program manager.

1. Cash registers are used to record daily individual sales. Register tapes are presented to the bookkeeper for filing.

2. Bank deposits are made daily into the drop safe by the school bookkeeper or the program manager. A validated deposit slip is given to the bookkeeper for recording and filing.

A daily sales report is prepared by the program manager and presented to the bookkeeper for filing.

1. Inventories are based on total items purchased and available (except for items prepared on a daily basis).

2. Preparation records for sandwiches, etc. will be executed, signed, and attached to applicable daily sales reports.

Purchases are made by the appointed manager in the name of the school summer lunch program. The manager must acknowledge receipt of invoiced items by signature. The signed invoice is given to the bookkeeper for payment.

The number of employees required is determined by the principal, keeping in mind that the program must be self-supporting. Costs of salaries include:

1. Gross salaries 2. FICA matching funds 3. State retirement

14

Copies of payroll vouchers are filed with the school bookkeeper and should be available for audit purposes.

Any remaining balance (profit) in the summer lunch account, after all related expenditures are paid, including reimbursement to OCPS for payroll costs, is transferred to the general account, either OCPS or Internal Accounts. If food service is handling the summer program, all revenue will be sent to Food Service.

Note: If the overall school lunch program ends the school year with a deficit balance, profits from the summer lunch program may be used to the extent needed to eliminate the deficit. At times, there is no revenue collected for the summer lunch program.

SUMMER LUNCH PROGRAM s·ALES REPORT


(Acti-vity/Sponsoring Organization) (Account# - attach GL printout)

(A) (B) Total

Beginning Number Items Sold Inventorv Purchased

•-

..

Total sales {sum of column F} (G) $ ______ _ Total amount paid to vendor (H) $ ______ _

Check# ______ _

Profit/Loss* (G- B) $ ------Total deposited for this activity (I) $ -------

Official receipt# ____ _

(C) (D) Total (A+B-C)

Number Ending Sold Inventory

(E) (F) (CxE)

Sales Total Price Sales

Gain/loss* sales potential (G -1) $ ______ _ (* Attach explanation signed by Principal)

Prepared by: ______________________ _ Date: ______ _

Reviewed & approved by: __________________ _ Date:. ______ _ (Principal)

15

BOOK STORE

Required textbooks, manuals and workbooks for curriculum in Adult, Vocational and Career Education Centers may be purchased and held available for sale to students. Accountability is required for all books purchased.

A separate activity account (#7015) will be maintained in the general "7" classification reflecting receipts, expenditures and intra-fund transfers that relate to the book store.

Accounting procedures are listed below:

1. All requisitions for book purchases are to reflect the assignment of inventory control numbers by book title. To facilitate reporting, control numbers for subject areas would be assigned; then control numbers by book title within that subject area.

2. An inventory control card is set up upon approval of the purchase request. A separate card is maintained for each control number assigned to book titles.

3. When the book order is received, acquisition data is completed on the inventory control card. The date, invoice number and quantity received must be recorded before signed approval is given to pay the invoice.

4. The retail sales price is noted on the control card. In the event of a price change, one of the following will occur: a) An inventory of books on hand is conducted and noted if they are to be sold

at the new price. b) If old books are excluded from the price change, a new control card is set up

for books to be sold at the new price. 5. Disposition of books on a non-sale basis that were originally placed into sales

inventory must be documented. Documentation must be signed by the principal and then attached to the control card.

6. An annual inventory of books on hand is conducted on or before June 30 of each year and noted on appropriate control cards.

7. Control cards are completed and signed to reflect the quantity sold and sales value of the books sold.

8. From the control cards, the Annual Sales Report (by subject) and the Ending Inventory Cost Report are compiled and signed by the book store manager and principal.

9. Inventory control cards are prepared for the following school year. 10. The annual sales report and inventory control cards are given to the bookkeeper

to be filed with records for audit. Register tapes must be retained for audit.

16

To ensure that the above procedures are completed, it is important that the bookkeeper review the purchase requisitions submitted for payment. If control numbers are not shown, a check should not be released until verification is obtained that the proper procedures were followed.

Note: Records must be maintained documenting book store receivables. These records are retained at the school and must be available for audit. An Accounts Receivable report must be filed annually with the Internal Accounts Department. Bookstore sales are subject to state sales tax - payable to the vendor or to the Florida Department of Revenue. The average mark-up is 20%. Sales tax and shipping charges should be considered when determining the sales price.

BOOKSTOREANNUALSALESREPORT

(Name of School)

Control Grouo

________ July 1 ____ - June 30,. __ _ (Account Number· Attach GL Printout)

(A) Number of

Subiect Area Books Sold

TOTAL

Recorded Sales Receipts (Official Receipts) Add: Transfers In (from another internal account) Less: Accounts Receivable 7111 ___ _ Add: Accounts Receivable 61301 ___ _ Gain or loss in sales potential

(B) (AxB) Sales S Amount Price of Books Sold

$, _____ _

$, ______ _ $, ______ _

$, ______ _ $, ______ _

$, ______ _

Explanation:, _______________________________________ _

(Bookstore Manager) (Date)

(Director/Principal) (Date)

BOOKSTOREANNUALSALESREPORT

D. l~ .4:>. (Name of School)

Control Grouo 10-N\, Prrrrv..

_:i ............ 0 ..... 1 s _____ July 1. X'l

Subiect Area ,. __ ~.<'il.S

(Account Number -Attach GL Printout)

(A) Number of Books Sold

5"

(B) Sales Price

\:;,LQt') il~-OlS' ~UC, ii'\ ,t llllC. .si;: •-t\,~n u • l - I ~ iD lO. OL'\

Explanation: Comp\, ,k...

(Bookstore Managet)

(Director/Principal)

TOTAL

Recorded Sales Receipts (Official Receipts) Add: Transfers In (from another internal account) Less: Accounts Receivable 711/."',\..,_)<.,..__ __ Add: Accounts Receivable 6/30f""x.'!,'-,J,, __ Gain or loss in sales potential

(Date)

(Date)

-June30,&

(AxB) $Amount

of Books Sold ,,o.~o lN'\."C"'\

s \uo.oo

$ ll,tO.~t) $ 0,00 $ lo· DO $ 0-DO $ l:>:O·CO

ENDING INVENTORY COST REPORT Book Store

July 1, - June 30, -~~ ---

(Name of School)

D escnpbono fit em

(A) Ending

I t nven ory

(B) (A :r B) Unit Cost Ending Inventory

P. C tV l rice OS a ue s s s s s s s s s s s s s s $ $ $ $ $ $ s s s $ $

Total Ending Inventory $ _____ _

Prepared and submitted by=--------------------~~--------(Date) (Manager)

Reviewed and approved by=--------------------~-~-------(Date) (Principal)

ENDING INVENTORY COST REPORT Book Store

O.\\.s. July 1, X '/.... - June 30, )( )( < (Name of School)

(B) (Ax B) (A) Ending

In t Unit Cost Ending Inventory

f Descriotion o item ven ory rice OS ue P' C tVal .~l'L "'•Ai: l'\ft ~&.~,I."'- ~ ao,qs $ ~-..,"

~.<111,~·noce! "~·- •- ~- ~ 1 le to 'i,q:s- $ ~-TI> $ $

' $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ s $ $

Total Ending Inventory

Prepared and submitted by=------------------------------(Manager) (Date)

Reviewed and approved by=-------------------------------(Principal) (Date)

BOOK REQUISITION EXAMPLE

Murphy Vo-Tech Center Name of School

678 Anywhere Place, Orlando, FL 32802 School Address

REQUismoN AND PURCHASE ORDER SCHOOL INTERNAL ACCOUNT

Purchase OrderNo. ___ ~B~-0-=.,01~3 _____ _

Deliver to:. ___ ... B..,.o.._olcst,=o=re...._ _________ _

Date: _____ 9::_2_1 ___ ~, 20 03

SuggestedSupplier:. ___ __.B-oo~k~P'"'a,o_..s=U-o.rv ___________________ ~

Ship Via: ____ U ... 'P........_ ______________________ _ By:. _ __..1=0--=2 ____ ., 20 03

QUANTITY Inventory DESCRIPTION Unit Total Control Number Price Cost

IO 10-007 Accounting Basics 10.95 109.50 20 10-015 Business Fund4fflentals 6.95 179.00 IO 20-003 Parts of Speech - English 5.95 59.50 IO 20-009 IS 2S.fJ07 JS 25-017

Requested by: Susie Que, Mgr. (Teacher, Student Officer, or other Staff Member)

FundsSource: ~70~1~9 ____ __...B~oo~ksf=-=o~re"--------Number Name

I certify that unencumbered funds are available for this purchase request.

Approved by:

George Smith Sponsor/Advisor or Department Head

Date Invoice Received:·-----------~ 20 __ _

Approved for Payment=----------~ 20 __ _

Faculty Sponsor/ Advisor - Department Head

Sentence Structure 6.95 69.SO Engine, Guoline fJ.9S U9.2S

Engine. Diael 12.95 194.25

TOTAL 761.00

To be U5ed for: ____ _.R...,e.,.1td....,..e..,to""'stu=d. .. e,..n..,ts __________ _

Sarah Pages School Bookkccpertrreasurcr

Approved by: _____ __,.D_,o""'n'"'J..,o..,n.,.es..__ _________ _ Principal

Date Paid:. ________________ __,20 __ _

CbeckNnmber:. ______ --,-______ s _____ _

THE SCHOOL BOARD OF ORANGE COUNTY, FLORIDA

BOOKSTOREINVENTORYCONTROLCARD EXAMPLE

Card#]

Inventory Control No. ______ 2 ..... 5-..... 0 .... 0 .... 7 __ Book Title. ________ E.._n.,g1_.·n._e ...

1 _G_.a .... s ... ol_.i_.ne _________ _ Sale Price S 10.20

Book Acquisition Data

Date Invoice Quantity For Auditor's Rec'd Number Received Completion

7/9/03 D70631 10

1115/03 £1013 10

------20

..,____ Note: Effective 10/1/03, the cost lru:rused to Sll.95 ea. The inventory at the •te will be 60ld at the new sales

- price (cost + 10" of cost)

Total '--------

Quantity on hand July I, 2003 8 (Incl. coa5i&nments and/or books returned-credit not received)

Quantity acquired

Total available

Dtsposltlon other than pie (attach documentation)

Quantity on hand Oct. L 1003

Quantity sold

Retail sales value

10

u 2

4

24

$ 244.10

Completed by:. ____ __.S..,u,..:Ji"'e...,Q"'u"'e.'""M:"'g .. li._. -------

---~Mi:.::u::..rp""h'""v'""'V.....:o-'""'T,:.:ea..c:...h-----------~SCHOOL BOOK STORE Card#2

Inventory Control No •• _ _...2'""5""'-0""0._.7 __ Book Title.__ _____ __,E...,n...,g.,i::.:n:a:.e,._G....::as,..o...,l""in"'e...._ _______ _ Sale Price S 11.95

Book Acquisition Data

Date Invoice Quantity For Auditor's Quantity on hand Ot:L 1. 2003 4 Rec'd Number Received Completion (Incl. consti:nments and/or books returned-credit not received)

10/4/03 £13751 JS Quantity acquired 1.~

11/28103 F00351 10

3130/04 F197SS 10 Total available 49

----45

Disposition other than sale 0 (attach documentation)

Quantity on hand June 30, 1004 12

Quantity sold 37

Retail sales value $ 442,JS

Total ___ _ Completed by: ____ _..s ... u..,ai..,e.,.Q_.u ... e, ... M:,..g,...~ .... --------

17

SUPPLY STORE

Student school supplies may be purchased and held available for sale. Accountability is required for all items purchased. The items sold through the store must not conflict with School Board Rule File: JJE (See Appendix)

A separate activity account (#7571) will be maintained in the general "7" classification reflecting receipts, expenditures and intra-fund transfers that relate to the activity.

Funds can be borrowed from the general fund to start up a supply store. Include the reason for the start-up funds on the documentation. Funds must be paid back within a reasonable amount of time. It's important for 10 month personnel to complete the store inventory prior to leaving for summer break.

Accounting procedures are listed below: 1. An inventory control card is set up for each item purchased. 2. Acquisition data is completed on the inventory control card upon receipt of the

supply items. The date, invoice number and quantity received must be recorded before written approval is given to pay the invoice.

3. The retail sales price is noted on the control card. In the event of price changes, one of the following will occur: a) Inventory of items on hand is conducted and noted if they are to be sold at

the new price. b} If old items are excluded from the price change, a new control card is set up

for items to be sold at the new price. 4. Disposition of items on a non-sale basis that were originally placed into sales

inventory must be documented. Documentation must be signed by the principal then attached to the control card.

5. An annual inventory of items on hand is conducted on or before June 30 of each year and noted on appropriate control cards.

6. Control cards are completed and signed to reflect the quantity sold and sales value.

7. From the control cards, the Annual Sales Report and the Ending Inventory Cost Report are compiled for items sold and signed by the principal.

8. Inventory control cards are prepared for the following school year. 9. The annual sales report and inventory control cards are given to the school

bookkeeper for filing with the records for audit.

18

Items available for sale in the school store are limited to items needed by students such as erasers, paper, pencils, etc. The store will not be used as an outlet for clothing items, candy, cookies, etc.

Sales tax should be paid up front to the vendor on all items purchased for resale. See Section 9 on Sales tax for further information.

SUPPLY STORE ANNUAL SALES REPORT

(Name of School)

ld D fi escription o tem so

Total amount of items sold


Official Receipts S + Transfers $ ----- ------Gain(+) or Loss(-) in sales potential

July 1, ___ - June 30, __ _

(A) #ofltems

S Id 0

(B) Sales p· nee

$ $ s s $ $ s s s s $ s s s $ s s s s s s s $ s $

(Ai: B) $Amount f"t ld o I ems so

s ____ _

$ ____ _

$ ____ _

Explanation: _____________________________________________________ _

(use attachment if needed)

Prepared and submitted by: __________________________________ _ (Date) (Manager)

ReTiewedandapprovedby:. ____________________________________ ~ (Principal) (Date)

SUPPLY STORE ANNUAL SALES REPORT

Q.\.\.~. (Name of School)

r· Description o item so d '\.J.,_ t'\l' i l ~ ,-t-b. ~ I .,. fl lt"O.. -. I v

Total amount of items sold


Official Receipts$ ]S, 00 + Transfers$ 0.00

Gain (+) or Loss(-) in sales potential

Explanation: (hoa plJJ:e-..

(use attachment if needed)

Prepared and submitted by: (Manager)

July 1, X 'b, - June 30, X 'A. • (A)

#of Items S Id 0

100 ~)

(B) (AI B) Sales S Amount P ' f' Id nee o items so .~.,

l /"\l\

(Date)

s ~00 s SO.N"\ $ $ $ $ s $ s $ s s s s s s s s s $ $ $ s $ $

$ ,s.oo s ,s.oc s O.Dt)

Reviewed and approved by: _____________________ (a='--f ... ~ ..... { ... {,._..X......._ ___ _ (Date) ' w _ (Principal)

ENDING INVENTORY COST REPORT Supply Store

(Name of School)

Description of item

July 1, ___ - June 30, __ _

(A) Ending

Inventory

(B) (A xB) Unit Cost Ending Inventory

P C Val rice ost ue $ $ s $ s $ s s s s $ $ s $ $ s $ $ s $ s s s s s

Total Ending Inventory $. _____ _

Prepared and submitted by::--------------------~---------(Date) (Manager)

Reviewed and approved by:'--------------------"""'.="-:---------(Date) (Principal)

ENDING INVENTORY COST REPORT Supply Store

(Name of School)

D r .• escn1,t1on o I em r~ l,n,<\s {~-n "',,, Pl('"""

' u

Prepared and s11hmitfed hyj ·-- (Manager)

July 1, ¥ '/._ - June 30, XX

(A) Ending

I t nven ory

)00 ::l.S

(B) (Ax B) Unit Cost Ending Inventory

P. C tVal nee OS ue .• \0 s •f'\.,.,.....C ,SO s l:l .. "lD

s s s s s s $ $ s s $ $ s $ s s s s $ s s s s

Total Ending Inventory

(Date)

Reviewed and approved by=-------------------------------(Principal) (Date)

SUPPLY STORE INVENTORY CARD EXAMPLE

2003/2004

ltem. __ .,.P,..:e;:.::n,..s ..... P,_.a .... p::.::e::..r.:..:Mi.:.:a::t:::.e,wR~e=::l:...t ;:.;Tl:1:0

P;.._. ______ _ Sale Price S 1.50 Ea.

Date Rec'd

7120/03

913/03

11115/03

J/10/04

Acquisition Data Quantity on hand July 1, 2003 29

Invoice Quandty For Auditor's (Incl. consignments and/or books returned-credit not received) Number Received Compledon

11887 188 Quandty acquired 1152

24689 144

29764 576 Total available 1181

01375.A 144 Disposldon other than sale (-) 18 (attach documentadon) su ex11mpk bel,ow

Quandty on hand June 30b 1003 (-) 9

Quandty sold 1154

Retail sales value S 1,731.00

Total 1152

8/15/04

To the Principal:

Request permission to discard the attached 18 felt-tipped pens ($2 7. 00 sales value). These pens are dried out and not useable.

8/18/04

APPROVED

Amos Moses, Principal

Susie Supply Store Mgr.

19

YEARBOOK/MEMORY BOOK

A separate Memory book (#7356) or Yearbook (#7771) activity account will be maintained in the general "7" classification for recording receipts, transfers and expenditures relating to memory book/yearbook sales for a particular school year. Memory books generally relate to Middle Schools. Yearbooks are sold at High schools.

Any balance on June 30th will be carried over to the following school year using the same account number and name to indicate the year of activity.

a) All late sales, ad payments, and/or payables will be recorded in this account as received or disbursed.

b} After all related receipts and expenditures have been recorded, the remaining Yearbook balance will be transferred to an activity account in the general "7" classification, titled "Yearbook Residual Fund" (#7776). Remaining Memory book funds shall remain in that account at year-end.

This procedure will be followed each year to provide separate identity for each annual yearbook activity. The residual fund (#7776) is an active account and can be used to support another year's yearbook, if necessary.

Yearbooks should be counted as soon as the shipment arrives. Any exceptions must be noted on the delivery advice which is signed and dated. Books must be stored in a secure location and a book inventory form is completed. Students are required to present their copy of subsidiary receipt or furnish identification to claim their book. A master list must be maintained with student signatures indicating receipt of their order.

While not considered a fund raising event, sales reports are required. Advance yearbook payments must be documented by pre-numbered receipts. Copies of yearbook contracts must be filed with the records for audit. Yearbook sales are exempt from state sales tax.

20

BOOK FAIR ACTIVITY

Book Fair activities may be conducted and reported by one of two methods:

1. School Board personnel are required to sign a consignment invoice for books delivered on campus. This method would require a sales report reflecting the opening inventory of books at a stated sales price, the number of books sold at a stated sales price and an ending inventory at a stated sales price. School officials should receive, from the company representative, a signed statement regarding the number and value of books picked up by the company. Both signed documents should be filed with the sales report for audit.

2. School Board personnel are not required to sign a consignment invoice. In essence, the company is not holding school personnel responsible for merchandise delivered for sale through the Book Fair. In this case, a contract must be executed, signed by the principal and filed for audit. A financial summary report should be completed by the book fair sponsor and/or school bookkeeper and filed for audit. A sales report is not required.

Method 2 involves less paperwork for both the school and the company. Book fair operations which may be sponsored by a P.T.A. or P.T.0. are the responsibility of that organization and the book fair company.

Note: No subsidiary receipts are required when the book is received at the time of purchase, only the Report of Monies Collected form is required when turning in funds received. OCPS's sales tax exemption number is used for school business purposes and available for OCPS employees only.

BOOK FAIR CONTRACT

This agreement made this ___ day of __ , 20 _, between ___ _

Of _____ (hereafter referred to as "company") and ____ School (hereafter

Referred to as "school").

For good and valuable consideration and the mutual covenants and conditions contained in this agreement, "company" and "school" warrant, represent and agree as follows:

1. The company agrees to provide the necessary merchandise for conducting a book fair.

2. The school agrees to collect sales receipts and to deposit the same into the school's Internal Accounts.

3. The company agrees to hold the school responsible for only the funds collected and deposited to the school Internal Accounts.

4. The company and school agree that the school will retain a commission of_% on gross sales deposited into the School Internal Accounts.

5. The company further agrees to hold the school harmless for any losses to merchandise due to fire, theft or any disaster which might occur while merchandise is in the possession of the school.

Dated this ___ day of ___ _, 20 _, in Orange County, Florida.

School: -----------~ By:

(Principal)

Company: __________ _

By:

(Authorized Agent)

FINANCIAL SUMMARY REPORT EXAMPLE (Book Fair)

Joe's Books P.0.Box912 Orlando, FL 32802

Apopka Elementary School 675 W. Dixie Hwy. Apopka, FL 32712

Date: 5/24/03 Invoice # P00091

Acct. # 098355 Contract # 12390 Shipped 5/3/03

a) Total Sales including Sales Tax (after adjustments for NSF checks, refunds etc.)

b) Taxable Amount (a/1.065)

c) Sales Tax (a - b)

d) School Profit (30% x b)

e) Total Due Book Company including Sales Tax (b- d + c)

Prepared by: ____________________ _

s 5.000.00

s 4.694.84

s 305.16

s 1.408.45

s 3.591.55

Date: __________ _

21


Q. Is it true that you can have a deficit in an Internal Accounts account for resale items?

A. Yes, purchases from internal funds shall not exceed the resources of the purchasing account except for items purchased for resale. In these cases, resale items on-hand are to be limited to one fiscal year to avoid a year-end deficit. Exercise caution, and be conservative, when ordering items for resale.

SECTION 4

FUND RAISING PROCEDURES

Fund Raising Activities

Fund Raising Authorization

Fund Raising Request Form

Fund Raising Sales Reports

Fund Raising Sales Report Form


Page

4-1

4-4

4-5

4-6

1

FUND RAISING ACTIVITIES

Fund raising activities are events that raise monies from the sale of a product, service or entertainment to provide supplemental revenue. Each fund raising activity must have the approval of the organization sponsor and the principal. The principal shall control the fundraising activities conducted in the name of the school and ensure that the purposes are worthwhile. Specific types of activities are created by the school and are restricted only by School Board Rule FILE: JJE (See Appendix).

If a fund raiser is not specifically Athletics, Music, Clubs or Departments, include the Fund Raiser under "Trusts" in classification "6000". Classes are specifically excluded.

If a PTA has a fund raiser, the organization is not required to give the funds to the school; however, if the funds are deposited into Internal Accounts, a letter must accompany the donation stating how the funds are to be spent.

Excerpts from Rule FILE: JJE

All fund raising projects and activities by schools or groups within the school shall contribute to the educational and extra-curricular experiences of students and shall not be in conflict with overall instructional programs as administered by the superintendent.

Money derived from any school fund raising project or activity shall be deposited in the school's internal funds account and shall be disbursed as prescribed by School Board Rules and State Board of Education Rules.

Each school shall continuously evaluate its fund-raising projects and extracurricular activities for the promotion of educational experiences. The time involved for students and teachers and the additional demands made on the school community shall be considered.

Fund raising activities and projects within all schools shall be kept within a reasonable limit. Before approving any project or activity, the principal shall require full justification of the need and explanation of the manner in which the funds will be expended.

Fund raising drives for schools and/or school activities involving students standing in a street/intersection or stopping traffic in order to solicit funds are prohibited.

Fund raising activities for which students are charged an admission shall not be presented during school hours.

Collections for all school-sponsored fund raising activities must be deposited in the internal fund, and all transactions in connection with the activity must be conducted in accordance with school board rules.

2

When fund raising activities such as selling a product or advertising are part of an extracurricular activity, a student shall not be required to achieve a sales quota in order to participate, nor shall participation of the student be impacted by failing to achieve a sales quota. Additionally, if the product/advertising fund raising relates to a program of study in a course, a grade may be partially based on participation in such activity; however, no sales quota can be required to earn a specific grade.

Door-to-door solicitation is not encouraged, however, is permitted for one school wide fund-raising activity per school year for grades 6 through 12. Door-to-door solicitation is prohibited below sixth grade.

Jar/Bucket Drop Fundraisers - The principal and bookkeeper should be aware of all

fundraisers. Fundraiser forms must be in place and approved by the principal. Support

must be maintained for auditing purposes. The fundraiser must have a reasonable start

and end date. All jar/bucket collections must be turned into the bookkeeper daily. If the

collections are off site, and after OCPS business hours, funds must be turned in by the

next business day. At all times safety must be observed when transporting funds from

collections held off campus. When collecting, counting and reconciling funds an adult is

required.

It is strongly encouraged to purchase supplies for a fund raiser directly from the vendor.

If a fund raiser is held for a field trip and lunch cannot be brought into the park, on the Fund Raising Activity form, specifically state the admission portion and the lunch portion. Two checks should be issued, one for admission and one for lunch. The accompanying employee will cash the check for lunch and return to the bookkeeper lunch receipts and any remaining funds. The same process should be used for driver tips and tolls noted on the fund raiser form and the purchase order. Driver tips should be reasonable and no more than standard rates.

Web based fund raising activities, must be approved through the Internal Accounts office prior to starting the fund raiser.

If a school or a school organization proposes to engage in any fund raising activities which may expose the school board to extraordinary liability, prior written approval must be obtained from the superintendent or designee.

3

All receipts from fund raising activities must be deposited in the internal funds of the school and all transactions in connection with the activity shall be recorded through such internal funds.

NOTE: Fund raising activities must be for a specific purpose and must have specific beginning and closing date.

Continuous or on-going fund raising activities are prohibited.

Remitting sales tax is required for most fund raising activities. If possible, pay the sales tax up front directly to the vendor. Otherwise, sales tax should be remitted to the Florida Department of Revenue (DOR) electronically. An access code is required to pay sales· tax on-line (www.myflorida.com/dor). Questions regarding access codes or other payment concerns should be directed to the DOR@ 1 (800) 352-3671.

4

FUND RAISING AUTHORIZATION

The Fund Raising Activity Request Form must be submitted and approved by the principal before a fund raising activity is conducted.

Regularly scheduled annual activities, such as school pictures, are not classified as fund raising and are excluded from the required submission of this form. Sales reports to establish accountability for annual activities are required.

Fund raising requests are not required for the following:

• Athletic Concessions • Athletic Program Sales • Athletic Ticket Sales

• Junior/Senior Prom • Store Sales (books/book fairs) • Store Sales (student supplies) • Senior "Grad Night" Ticket Sales • Student Newspaper Sales • Yearbook Sales

• Student Picture Sales • Job Training Orders • Project Work Orders • Commercial Cooking Food Sales • Occupational Class Uniforms • Vending Machine Sales • Lock Sales (or rentals) • Parking Permits (decals)

The bookkeeper must attach the original fund raising activity request form to the appropriate activity report and file with the records for audit.

All other fund raisers must have a request for fund raising activity form stating how the funds will be used.

SCHOOL NAME: ORANGE COUNTY PUBLIC SCHOOLS

REQUEST FOR FUND RAISING ACTIVITY NAME OF CLASS, CLUB, OR ORGANIZATION:

DATE: --'--'--DESCRIPTION OF FUND RAISING ACTIVITY

: BEGINNING CLOSING WHERE WILL ACTIVITY DATE: DATE: BEHELD?

DESCRIBE THE

ACTIVITY:

IF A SALES ACTIVITY, LIST THE FOLLOWING:

1. PRODUCT TO BE SOLD:

2. PURCHASED FROM:

3. NUMBER OF UNITS TO BE PURCHASED FOR SALE:

4. (a) UNIT COST: (b) UNIT SELLING PRICE:

5. HOW MANY SALES ACTIVITIES WERE PREVIOUSLY CONDUCTED THIS SCHOOL YEAR?

6. ESTIMATE THE NET PROFIT TO BE EARNED:

7. PURPOSE: (WHY THIS ACTIVITY IS BEING DONE? FOR WHAT ARE THE FUNDS TO BE USED?)

TO BE COMPLETED BY APPLICANT WE, THE UNDERSIGNED, HEREBY REQUEST PERMISSION TO CONDUCT THE ABOVE FUND-RAISING ACTIVITY AND CERTIFY THAT WE WILL COMPLY WITH THE POLICIES AND REGULATION OF ORANGE COUNTY SCHOOL BOARD INCLUDING THE KEEPING AND MAINTAINING OF ALL REQUIRED RECORDS, FORMS, AND REPORTS. (SCHOOL BOARD POLICY FILES: DIB, DJB, AND JJE)

SIGNATURE: 1. FACULTY SPONSOR: __________ 2. PRESIDENT: ________ _

TO BE COMPLETED BY THE SCHOOL PRINCIPAL

CHECK (Y"') ONE __ APPROVED __ DISAPPROVED SIGNATURE: _______ DATE: __ _

ORIGINAL: BOOKKEEPERS, FILE WITH ACTIVITY REPORT DUPLICATE: CLUB FILE

12565 CB0021

SCHOOL NAME: Q .. (,-\ .. ~ .. ORANGE COUNTY PUBLIC SCHOOLS

REQUEST FOR FUND RAISING ACTIVITY NAME OF CLASS, CLUB, OR ORGANIZATION:

I 1 I )(..X • DATE:

DESCRIPTION OF FUND RAISING ACTIVITY

BEGINNING DATE:

CLOSING DATE: l( f,

DESCRIBE TH~

ACTIVITY:1.,\\ ~~· ~S

WHERE WILL ACTIVITY BEHELD?

IF A SALES ACTIVITY, LIST THE FOLLOWING: ---~-----'-------------

1. PRODUCTT~BESOLD:_C..--=::Q..o.d_==...:s.,,.;,,q.-=k,~4-..s.f-S..__ ________________ ~

2. PURCHASEDFROM: ~A~'bl.a&a. ___ \j~(y\p\_..a...;:=-=a~r _______ ~----------

3_ NUMBER OF UNITS TO BE PURCHASED FOR SALE: Lf'Ot) 4. (a) UNIT COST: :5Z) 4-: (b) UNIT SELLING PRICE: _t-=-ili..c--0...,0-----------5. HOW MANY SALES ACTIVITIES WERE PREVIOUSLY CONDUCTED THIS SCHOOL YEAR? -...!:.0:::-. ___ _

6. ESTIMATE THE NET PROFIT TO BE EARNED:

7. PURPOSE: (WHY THIS ACTIVITY IS BEING DONE? FOR WHAT ARE THE FUNDS TO BE USED?)

Po. ..... h 4PwOCLnN~ llM ~'' -r-s\,I(+

TO BE COMPLETED BY APPLICANT WE, THE UNDERSIGNED, HEREBY REQUEST PERMISSION TO CONDUCT THE ABOVE FUND-RAISING ACTIVITY AND CERTIFY THAT WE WILL COMPLY WITH THE POLICIES AND REGULATION OF ORANGE COUNTY SCHOOL BOARD INCLUDING THE KEEPING AND MAINTAINING OF ALL REQUIRED RECORDS, FORMS, AND REPORTS. (SCHOOL BOARD POLICY FILES: 018, DJB, AND JJE)

SIGNATURE: 1. FACULTYSPONSOR:~:%"':t Aff>licc;J,U, 2. PRESIDENT: Si 'tr .~ o..pf' L'co ltlf.

TO BE COMPLETED BY THE SCHOOL PRINCIPAL

CHECK(~) ONE_ APPROVED __ DISAPPROVED SIGNATURE:'?ti n,;,,..,,t S:~ATE: \> /5/ X.J...

ORIGINAL: BOOKKEEPERS, FILE WITH ACTIVITY REPORT DUPLICATE: CLUB FILE

12565 CBOD21

5

FUND RAISING SALES REPORTS

Sales reports are filed with the school bookkeeper upon completion of the sales activity.

Different items purchased by the same club, class, or organization may not be combined into one sales report for the year. Sales reports are required for each sales activity.

Receipting: Pre-numbered subsidiary receipts are required for all pre-sales. Subsidiary receipts are not used when items are received at the time of purchase. This is considered to be an even exchange (i.e. a book is received at the time of payment). Report of Monies Collected forms are used for all sales.

Inventory Control: Count all shipments and store inventory in a secured area. If the inventory is given to students for re-sale, a record must be maintained by the fund raiser sponsor.

Sales tax is paid on all resale items regardless of whether or not the items are sold for a profit. To simplify the process pay the sales tax upfront by including sales tax on the invoice to the vendor. If items are purchased out of state, and the vendor does not charge sales tax, sales tax must be remitted to Department of Revenue.

Note: At the end of the year, sponsoring teachers must provide accurate information for the sales report prior to leaving for the summer break. Additionally, the total dollar value must be provided for the ending inventory.

FUND RAISING SALES REPORT

(Name of School)

Date of acquisition (mav be inclusive)

Inventory Accountability

Beginning Inventory(+) Total number purchased (+) Total number sold(-) *Non-sale disposition(-) Ending Inventory

Sales Summary

Total Sales (A) $ ------Total amount paid to vendor (B) $ _____ _ Profit/Loss* (A- B) S _____ _

(Sponsoring Organization -Account#)

# of Units Sold

@7/11 ____ _

@ 6/30/ ____ _

Check number

$Amount Sold

Total Deposited for this activity (C) $ -----Gain/Loss* Sales Potential (A- C) $ ------

Official Receipt# _______ _

* Attach documentation for items damaged/stolen etc.; loss of profit; loss in sales potential. (Signed by Principal)

Submitted by:

(Organization Treasurer) (Date)

(Sponsor/Advisor) (Date)

Reviewed and approved by:

(Principal) (Date)

FUND RAISING -SALES REPORT

(Name of School)

Item sold ((lad,~ l::t; (' s Date of acquisition (may be inclusive) .

~l~/)(-.J - \Oh~ I)(~

Inventory Accountability

Beginning Inventory(+) Total number purchased(+) Total number sold(-) *Non-sale disposition(-) Ending Inventory

Sales Summary

4:00 D 0

Total Sales (A} $ __ L,lt) ____ O-'-'. 0-..;0;::;;.....__ Total amount paid to vendor (B} $ _ _.d""-00=-=-=-· 00 ____ _ Profit/Loss* (A - B) $ _ _.2:~0=0~·~Pc..;;;0 __ Total Deposited for this activity (C} $ _.....;;4""'0-...;..o ......... CP..;;__ Gain/Loss* Sales Potential (A - C) $ ___ D-....,~oi::....C;;.__

(Sponsoring Organization -Account #)

@S \.op

# of Units $Amount Sold Sold

L+of) c..fOO.{)Q

@ 7/1/..£.)(IL:)(I------

@ 6t3ot_x.at. ___ _

Check number 500 ')...

Official Receipt# __ 0.;;.._;S;;;.._::.\ ___ _

* Attach documentation for items damaged/stolen etc.; loss of profit; loss in sales potential. (Signed by Principal)

Submitted by:

CoroP.\t.K-(Organization Treasurer) (Date)

(Sponsor/Advisor) (Date)

Reviewed and approved by:

Co~\tA<-(Principal) (Date)

6

FREQUENTLY ASKED QUESTIONS

Q. Can a music teacher and band teacher be reimbursed from a fund raiser for out-ofcounty travel if students traveled with them?

A. Ask the principal if the travel was required. If it was required, it can be paid through Internal Accounts if additional money was raised for the Chaperones. If not, the travel must be paid through the budget general fund. Clearly state that additional money is being collected for the required chaperone.

Admission Events

Ticket Sales Report Procedures

Ticket Sales Report Form

Ticket Acquisition

SECTION 5

ADMISSION EVENTS

Ticket Certification Statement Form

Ticket Inventory Records

Ticket Inventory Report Form

Ticket Disposal

Grad Night Tickets

Prom or Banquet Tickets

Ticket Consignment

Subsidiary Ticket Sales Report Form

Subsidiary Ticket Sales Report Example


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1

ADMISSION EVENTS

Tickets must be sold at school sponsored events if admission is charged.

A ticket sales report must be completed for each individual event. The completed report is turned into the bookkeeper for filing with the records for audit.

The admission amount charged must be the same as the price stamped on the tickets sold. The tickets must be pre-numbered and have the price of the event on the ticket.

Admission cannot be charged to students during school hours.

2

TICKET SALES REPORT PROCEDURES

A ticket sales report must be completed for all tickets sold. The sales portion of the report must be completed in detail, signed and given to the bookkeeper.

Sales reports must show the following:

1. Color of tickets sold {must reconcile to color of tickets ordered and received)

2. Complete numerical sequence of tickets sold

3. Quantity of tickets sold {Last ticket number sold - first ticket number sold + 1). Calculate each ticket series individually.

4. Sales value of tickets sold {quantity sold x sales price). If an overage or shortage occurs, check report for errors.

The bookkeeper will complete the remainder of the ticket sales report with the required data. Use separate file folders for original athletic reports, original non-athletic reports, and original season reports. These folders are filed with records for audit.

Season ticket sales reports must be completed at the end of the season, no later than June 30 of each fiscal year.

TICKET SALES REPORT

Name of School Date Account#

Nature of E11ent

Tickets Sold:

Color Ticket Series Total Sold Sales Price Total Sales

thru @$ = $ thru @$ = $ thru @$ $ thru @$ = $ thru @$ = $ thru @$ = $ thru @$ = $

thru @$ = $

thru @$ = $

thru @$ = $

thru @$ = $

thru @$ = $

thru @$ = $

thru @$ = $

thru @$ = $

thru @$ = $

Total Sales $

Short or Over $

Net Receipts $

Signature of Ticket Manager Date

To be completed by business office:

Advance Sales recorded in books by receipt # for$

. Gate Receipts recorded in books by receipt # for$

Change fund advance by check# returned on receipt #

Bookkeeper/Ireasurer Date

TICKET SALES REPORT

O.l·L$. IOld.x:,... l dOQ -Foo\W\ Account# Name of School Date

Nature of Event

Tickets Sold: J..'50 Color Ticket Series Total Sold Sales Price Total Sales

'e)\u.,L. lOO\ thru i'i'rl l~S @$_ ;).OD __ = $ 'btO~oO \.uh.,\<.. c';lQo\ thru .;)..q<:i~ ~ @$ 5",C:O = s .;).~·QC (.tid\ 3ro\ thru 3'1'1~ ls: @$ 10~00 = $ 1 3'"o.oo -~ ---

thru @$ = $

thru @$ = $

thru @$ = $

thru @$ = $

thru @$ = $

thru @$ $

thru @$ = $

thru @$ = $

thru @$ = $

thru @$ = $

thru @$ = $

thru @$ = $'

tbru @$ = $

Total Sales $ ,-,o.oo Short or Over $ o.oo Net Receipts $ ,,o.oo

Signature of Ticket Manager Date

To be completed by business office:

Advance Sales recorded in books by receipt# __ a_r,_D ______ for$. __ ....,, d=--.:c..\,_.-=Oc...0;:.__ ______ _

. Gate Receipts recorded in books by receipt# __ O_'t ....... \ ______ for S _ ____;u...._'-l_l.Q~.;..;D:::..-..;;0;,..._ _____ _

Change fund advance by check# _5b_.-.....f _D...__ ____ returned on rec1;!pt # __ ....;\LO=.;::D::._ _______ _

Bookkeeperllreasurer Date

3

TICKET ACQUISITION

Middle School Activity Tickets: Pre-numbered tickets for athletic events are acquired through the Athletic Department located at the ELC. The Athletic Department initially acquires the tickets from Public Relations. Procedures for ordering tickets are detailed by memorandums from that office.

Senior High Athletic and Extra-curricular Activity Tickets: All athletic and extra-curricular events require a pre-numbered ticket for auditing purposes. Athletic tickets are acquired through the Athletic Department located at the ELC. The Athletic Department initially acquires the tickets from Public Relations. Procedures for ordering athletic tickets are detailed by memorandums from the district Athletic Department.

Special Events: Tickets used by a school group, class, club or organization for an event requiring custom printed tickets are obtained from selected suppliers. A purchase order is used and payment is made from funds collected by the organization ordering tickets. Paid invoices should show the ticket number series and the quantity of tickets received. In addition, a certification statement must be obtained from the supplier indicating the ticket number series and ticket price. If produced in-house, the sponsor of the event must sign a certification statement requiring the same information.

All tickets acquired must meet the following criteria:

1. Pre-numbered 2. Pre-priced 3. Color coded

Note:

1. Season tickets - must show full price 2. Reserved seat tickets - must show full price 3. Complimentary - non-priced (Do not use priced tickets for "complimentary"

purposes}.

All tickets acquired must be accounted for on a Ticket Inventory Report.

4

Note: Do not order duplicates of tickets on current inventory.

For example, tickets on hand are red $2.00 tickets numbered 21501 through 22500. An additional 2,000 red tickets are needed. The new order must commence with ticket number 22501 through 24500.

CERTIFICATION STATEMENT (Special Event Tickets Printed In-Bouse)

Date

I, ____________________ certify that _______ tickets series Sponsor

numbered ________ to ________ at a sales price of _________ _ Ticket Price

were produced in-house for-------------,-,-,-------------Ewnt Title

to be held on _________________ _

I understand that all tickets must be properly accounted for, that a sales report is required and that all unsold tickets must be turned into the bookkeeper to be filed with records for audit.

Spo111111r'1 Sig"""'re

Principal/Principal '.s Duignee

CERTIFICATION STATEMENT (Special Event Tickets Printed In-House)

C,/,1 X A Dflle

I, __ ::s,-""'_ru..:a...:=--S::mE.!mc.L.AiL.;\..h!:...!... _________ certify that __ ~ __ q-"---9 _____ tickets series Sponsor Quantily

numbered \ 000 at a sales price of _____ :;>=--· .... O......_D ____ _ Ticket Price

were produced in-house ror __ --rl_""'a.==-1 ... .t::..a..n .... ~~-S=bo ........... w'-'='-________________ _ Event Tille

to be held OD---· 1_c_/_1_0_.(.,....X.....,~ .......... -------

I understand that all tickets must be properly accounted for, that a sales report is required and that all unsold tickets must be turned into the bookkeeper to be fded with records for audit.

Sponsor':s Signature

PrincipaVPrlncipal':s De:signee

5

TICKET INVENTORY RECORDS

Ticket inventory reports are filed with the records for audit. Accountability for all tickets acquired must be established by the reports. Numerical and quantitative physical inventories are used to compile the reports.

Different colored tickets having the same sales price may be recorded on the same inventory report. Tickets with different sales prices must have separate inventory reports.

Below is a summary of ticket inventory data:

1. Beginning inventory must be the same as the preceding ending inventory

2. All tickets acquired during this fiscal school year must be documented

3. Total tickets available is the sum of items 1 and 2

4. Total tickets sold must reconcile with ticket sales reports filed

5. Unsold tickets must reconcile with ticket sales reports filed

6. Ending inventory must be a physical inventory of unsold tickets on hand and must reconcile to item 5 or have an explanation noted on the inventory report (examples follow)

a) Ticket was utilized for re-order sample b) Tickets were declared sold more than one time. Re-check sales reports. c) Tickets were lost, stolen, or destroyed without audit verification. Attach a

written explanation, signed by the ticket manager, and attest approval of the explanation by the principal's signature.

Before turning in these reports to the bookkeeper, prepare the beginning inventory portion of the report for use in the following school year.

TICKET INVENTORY REPORT

TICKET SALES PRICES _______ _

YEAR ________________ _ TICKET TYPE __________ _

NOTE: ATHLETIC TICKETS ARE TO BE PURCHASED TllllOUGH THE COUNTY OFFICE

Beginning Inventory as of _____________ ...., 20 __ _

COLOR TICKET NUMERICAL SERIES TOTAL

----------~thru __________ ~

----------~thru __________ ~

----------~thru __________ ~

___________ thru __________ ~

___________ thru __________ _

TICKETS ACQUIRED DURING THIS F1SCAL SCHOOL YEAR

_________ thru _______ _ _____ Date Acquired. ____ _

_________ thru ________ _ _ ____ Date Acquired ___ _

Ending Inventory as of ____________ _,20 ___ _

___________ thru __________ ~

___________ thru __________ ~

___________ thru __________ ~ -___________ thru __________ ~

___________ tbru __________ ~

SUMMARY

Beginning Inventory ____________ _ *Should reconcile. Difference, if any, is due to: ___ _ Number Acquired Total Available Total Sold Tickets Unsold

*Ending Inventory

Signature of Ticket Manager

TICKET INVENTORY REPORT

SCHOOL Q. \-\,.S. YEAR ~DXi - ..;)OXX

TICKET SALES PRICES X · "j, 'X

TICKET TYPE Comp, K NOTE: ATHLETIC TICKETS ARE TO BE PURCHASED Tlllt.OUGH THE COUNTY OFFICE

Beginning Inventory as of _~_J-"'-'l_l _______ _,, 20 X )(.., COLOR TICKET NUMERICAL SERIES TOTAL

_ __..._\ 00-=---'-'---- thru \ q q <\ =

_ _.s;J=OO.-.......\ ____ thru J..5 q <\. =

_________ thru ________ _

_________ thru ________ _

_________ thru ________ _ =

TICKETS ACQUIRED DURING THIS FISCAL SCHOOL YEAR

54.c\ ~o , thru ~~ q 9 Date Acquired lol, txx. ____ Date Acquired ___ _

Ending Inventory as of _ __.(,...q_,_/_.3Q""""---------'' 20 X X __ l~lj_6~~~~~ru \~99 .. __ Q'-""o5"""""-')..__ ___ thru a~ci C) =

-----'';p==--} ..... Lo _____ thru 3 '} 9 'i =

_________ thru ________ _

_________ thru ________ _ =

SUMMARY

Beginning Inventory _ __,\ ...... ~ .. ~~~------Number Acquired __ ff °t

*Should reconcile. Difference, if any, is due to: __ _

Total Available -_,,,;.:'~'-9 ..... ':i..-J......_ ______ _ Total Sold ,j:S-0 Tickets Unsold 11 4.1 .

*Ending Inventory __ J_1_':f_r __________ _

Signature of Ticket Manager

6

TICKET DISPOSAL

Tickets that become obsolete should be removed from the school inventory. If tickets are imprinted "athletic", they are not to be used for any other type of admission event and must be disposed of in the following way:

1. Prepare a sequential, numerical listing of obsolete tickets. Give the list and the obsolete tickets to the bookkeeper (to be filed with the records for audit). This document should be signed by the preparer and reviewed and approved by the principal. After the annual audit, obsolete tickets with the appropriate documentation should be sent to the Records Department for disposal.

Attach a copy of the above mentioned documentation to the ticket inventory report. Do not include destroyed tickets in the summary of tickets.

7

GRAD NIGHT TICKETS

Reports for subsidiary ticket sales and unsold tickets returned are filed with the check requisition issued to pay for grad night tickets sold.

A ticket sales report is given to the school bookkeeper for filing with the records for audit.

The same procedures (above) also apply to Project Graduation tickets.

8

PROM OR BANQUET TICKETS

If tickets are sold to students to attend proms or banquets, a Ticket Sales Report must be completed. If meals are provided at these events, sales tax should be paid up front to the vendor.

9

TICKET CONSIGNMENT

The subsidiary ticket sales report is used to account for tickets assigned to individual ticket sellers or to schools that sell out of tickets and subsequently will need to borrow tickets from a neighboring school.

These reports are used to compile the ticket sales report for a particular event. A copy of the completed ticket sales report and the applicable subsidiary ticket sales reports would be retained by the ticket manager.

SUBSIDIARY TICKET SALES REPORT

(For Individual Ticket Seller)

SCHOOL Date

OPPONENT (School)

TICKETS ISSUED:

COLOR TICKET SERIES PRICE VALUE

thru s s

thru s - $

Total $

TICKETS SOLD:

thru s = s

thru s = s

Total $ __

TICKETS UNSOLD & RETURNED:

thru s .. s

thru s - s

Total $

(Seller's Signature)

I hereby acknowledge return of __ tickets as indicated above and the sum of s __ _

(Ticket Sales Manager) Date

SUBSIDIARY TICKET SALES REPORT EXAMPLE

SUBSIDIARY TICKET SALES REPORT (For Individual Ticket Seller)

SCHOOL Murf!.hl. Hi:,h

OPPONENT Tidewater High

TICKETS ISSUED:

COLOR TICKET SERIES

White 000417 thru 000500

White 001718 thru 002000

TICKETS SOLD:

White 000417 thru 000456

White 001718 thru 001829

TICKETS UNSOLD & RETURNED:

White 000457 thru 000500

White 001830 thru 002000

10114

PRICE

S 5.00

$3.00

$5.00

$3.00

2003

(School)

VALUE

$420.00

= S 849.00

Total $1.269.00

$200.00

= $336.00

Total $536.00

= $220.00

= $ 513.00

Total $ 733.00

P.E. Jones (Seller's Signature)

I hereby acknowledge return of 215 tickets as indicated above and the sum of S 536.00

Geor:,e Stubb _10/14/03_ (Ticket Sales Manager) Date

10


Q. We would like to put a collection jar out at an Athletic event for the Principals Discretionary Fund. Would this be appropriate?

A. The only "jar" collections permissible are for outside agencies such as Pasta for Pennies, American Cancer Society, etc. Jars cannot be used for school collections as there are no internal controls over the collections.

Donations

SECTION 6

ADDITIONAL REVENUE SOURCES

Instructional Aids Donations

Dues and Membership Fees

Tuition/Fees -Adult Vocational and Career Education

Third Party Billings

Job Training Orders/Project Work Orders

Faculty Funds

Security Deposits

Uniform Cleaning Charges

Instrument Repair Charges

Field Trips/Extra-Curricular Trips

Lost/Damaged Textbooks

Library Fines/Lost Library Books (Media)

Extended Day Fees

Extended Day Receipts

Copying Fees

Vending Machine Commissions


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DONATIONS

Donations must be documented by official receipts and/or pre-numbered subsidiary receipts when collected. Subsidiary receipts must be issued when individuals other than the bookkeeper collect the donations. The specific purpose of a donation must be clearly identified on all receipts. The activity account to which donations are posted depends on the purpose of the funds. A letter stating the donor's wishes on how the funds are to be spent, and the amount of the contribution, must accompany the donation.

1. School-wide projects for which funds were solicited and received should be entered into a trust account (#6178) in the "6" classification.

2. General purpose donations to benefit the school as a whole would be recorded in the general "7" classification. This includes any donations that do not have a letter stating a purpose for the donation.

3. Donations made for a specific purpose must be supported by a letter from the donor stating specifically how the funds should be disbursed and recorded in a trust account in the "6" classification.

4. Donations collected for specific activities, classes, clubs or organizations must be recorded in the account specified. A donation letter should be kept on file for auditing purposes.

5. Donations collected with no specific account identified may be recorded in a department account relating to the activity area indicated (such as athletics, band, chorus, etc). A donation letter should be kept on file for auditing purposes.

6. Donations received for special programs that are controlled by the school, but do not directly benefit the school's student body or organizations (i.e. scholarship donations), must be recorded in a trust account in the "6" classification. A donation letter should be kept on file for auditing purposes.

7. Donations received for the principal's discretionary fund (i.e. annual up-front contract monies received from Coke/Pepsi) should follow the guidelines listed in Section 1 - Internal Accounts Defined where it states, "the Principal's Discretionary Account should be used with discretion. The definition of discretion refers to being discreet or prudent. Prudence refers to using caution,

2

wisdom, exercising good judgment and/or common sense. Before purchasing something using this fund, the question should be asked, "What appearance would this expenditure give to the general public should a media organization report on it?" School beautification, year-end faculty breakfast and all school ice cream parties are a few examples of legitimate expenses from this account. Inappropriate expenditures from this account would include, but not limited to, massage gift certificates, pedicures/manicures, and cell phone bills. A donation letter should state funds received are to be used specifically for the Principal's Discretionary account.

Note: Picture commission belongs to the students and should not be recorded in the Principal's Discretionary account.

8. In some instances a "Bucket" or "Jar" may be used for collections. Refer to section 4 - Fund Raising activities.

3

INSTRUCTIONAL AIDS DONATIONS

Instructional aids donations must be documented by official receipts and/or prenumbered subsidiary receipts. Subsidiary receipts must be used when individuals, other than the bookkeeper, collect the funds. Receipts must show the amount and clearly identify funds as donations for instructional aids.

Separate accounts for individual classes or departments must be maintained. Instructional aids donations for classes would be assigned to accounts in the "3" classification and departments the "S" classification.

Instructional aids donations for the benefit of the general student body would be assigned to the general "7" classification.

Expenditures from these funds must be limited to items consumed in the classroom by students or items that become the personal property of the student. Purchases of an instructional nature that are simply available for student use are prohibited.

Note: Donations are given voluntarily and should be accompanied by a letter specifying how the funds should be spent and the amount of the donation. It is inappropriate for schools to solicit donations by requiring students to pay fees for credit classes. Fee assessment requires Orange County School Board approval.

4

DUES AND MEMBERSHIP FEES

Collection from student club members must be consistent with the authorization by the principal as provided by School Board Policy FILE: JJA (See Appendix). Each collection must be documented by issuance of a pre-numbered receipt. "Dues and/or membership fees" must be clearly identified on all receipts.

Required memberships in organizations, such as the Florida High School Activities Association, may be paid from internal funds.

Institutional memberships may be paid from internal funds if the membership results in benefits of an instructional nature or receipt of instructional materials. Purchase of individual memberships in any organization from internal funds is prohibited unless it is documented by written approval from the Superintendent (or designated representative).

5

TUITION/FEES-ADULT VOCATIONAL AND CAREER EDUCATION

Registration fees are recorded in the "6" classification. Tuition fees are recorded in the "3" classification. Total funds collected should be forwarded monthly to the School Board of Orange County, Central Cashier - Finance Department, ELC 4th Floor. Authorized tuition/registration fees are established by the School Board.

Fees collected by individuals, other than the bookkeeper, require the issuance of a prenumbered subsidiary receipt.

Any registration document used as a receipt must be pre-numbered and accounted for appropriately. Regardless of the type of receipting used to account for fees collected, the receipt document must reflect an audit trail.

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THIRD PARTY BILLINGS

Section 1009.27{3) of Florida Statutes states: Each school district is responsible for collecting all deferred fees. If a school district has not collected a deferred fee, the student may not earn state funding for any course for which the student subsequently registers until the fee has been paid.

Third party billings are used to collect payment of student deferred fees from a County, State, Federal Agency or private firm.

Generally, vocational/technical schools have third party billings {TPB). School invoices {used to bill third parties) must be pre-numbered and accounted for appropriately. Registration invoices must reflect the following:

1. Student Name{s) 2. Class {classes) 3. Fee{s) and charge{s) 4. Registration document number

Registration documents must reflect the school invoice number and are not filed for audit until payment has been received.

Paid invoices must reflect cash register validation numbers or the official receipt number. Uncollected third party billings must be declared as accounts receivable. Overpayments must be refunded rather than credited to a third party's account. Also, a log of the Third Party Billings must be maintained.

All adjustments to third party billings must be approved by the principal on the cashier's register tape.

7

JOB TRAINING ORDERS/PROJECT WORK ORDERS

Job training orders are used by schools that have, as a part of their curriculum, classes that regularly, or periodically, perform repairs to equipment and charge for parts/materials utilized. They are also used when schools manufacture items and charge for materials such as, cosmetology, food production, automotive repair, etc. This instrument must be pre-numbered, in triplicate form, and reflect the following:

1. Name of school 2. Name of class/activity 3. Name and address of customer requesting service; repair or manufacturing order 4. Date prepared 5. Preparer's signature 6. Description of service; equipment to be repaired; type of repair; description of

the item to be manufactured 7. Conditions under which the training job is authorized** 8. Signature of the customer authorizing service; equipment owner authorizing

repair, or person authorizing the manufacturing order** 9. A detailed description of parts and/or materials utilized, their cost, sub-total,

sales tax (if applicable), and total to be paid (use standard mark-up allowance or approved price list)

a) Parts/materials listed on job orders must be traceable to acquisition invoices (invoice numbers are recorded on job orders by the parts)

b) Parts/materials shown on acquisition invoices must be traceable to job orders (job order numbers are listed on invoices by the parts)

c) Stock items acquired must be accounted for appropriately (stock card system or perpetual inventory)

10. Date of completion 11. Date of payment 12. Official receipt number(s)

Sales tax may be receipted separately into a sales tax fund account (#6802), or the total may be receipted into the class/activity account and transferred to the tax account monthly or quarterly.

Schools manufacturing items for sale (not including advanced orders) will omit no. 3, 7, & 8. Upon sale, indicate the date sold and to whom.

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Form Distribution:

Original: Given to the bookkeeper at the time funds are deposited for recording the official receipt number and filing in numerical order.

Duplicate: Given to the Instructor/Department Head and retained until after the annual audit.

Triplicate: Given to the owner of the equipment repaired or to the order of an item manufactured as a receipt when the funds are received.

** Items 7 & 8 may be written on the back of the form if space is required.

Note: Job Training Orders/Project Work Orders must be accounted for appropriately. Documentation similar to the Subsidiary Receipt Assignment & Accountability Form may be used. Any voids should be retained and filed in numerical sequence with other work orders.

9

FACULTY FUNDS

When approved by the principal, trust funds for faculty and staff (i.e. hospitality funds) may be deposited in and accounted for through the internal accounts (#6377). Receipts and expenditures from various faculty/staff activities may be recorded in one account or separate sub-accounts may be established for each activity. Commissions collected from vending machines (beverage/snack) located in the faculty lounge are recorded in Staff Vending Machine Commission (#6842) in the "6" classification.

Procedures are as follows:

1. A faculty/staff representative (not a member of the administrative staff) prepares all source documents for funds to be deposited with the school bookkeeper.

a) Report of Monies Collected forms are used for sales receipts

b) Subsidiary receipts are used for collection of dues and/or assessments from individual members

2. A faculty/staff representative (not a member of the administrative staff) prepares all requisitions for funds to be disbursed.

If the above criteria are met, the execution and filing of sales reports is not required.

Faculty funds may be administered externally (a separate bank account), provided:

1. The name of the school is NOT included in the account name.

2. The school's Employer Identification Number is not used. Internal Revenue Service Form SS-4 is used to obtain an Employer Identification Number.

3. The name of the school is not used in any fund raising activity.

4. A written release of liability to the school must be obtained from each vendor delivering merchandise to the school for sale in lounges.

Note: Faculty funds and dues received from staff members should be recorded in the faculty account not the principal's discretionary account.

10

SECURITY DEPOSITS

Security deposit accounts are maintained in a trust account (#6156) in the "6" classification. Deposits for each type of uniform/equipment are kept in a separate account.

Security deposits collected must be documented by pre-numbered receipts. Receipts and record entries must clearly indentify the funds as "(type) security deposits."

Security Deposits are authorized for:

1. Laboratory equipment

2. Combination locks owned by the school

3. Uniforms which belong to the school's music (band or chorus) departments

All security deposits should be returned to the student at the end of the school term provided that the item returned is in acceptable condition. If the item is damaged, the deposit fee will be prorated to an amount necessary to restore the item back to acceptable condition.

11

UNIFORM CLEANING CHARGES

Uniform cleaning charges collected must be documented by pre-numbered receipts. Receipts and record entries must clearly identify the funds as "uniform cleaning charges".

Uniform cleaning charges are non-refundable.

12

INSTRUMENT REPAIR CHARGES

Instrument repair charges collected must be documented by pre-numbered receipts. Receipts and record entries must clearly identify the funds as "instrument repair charges".

Instrument repair charges are non-refundable.

13

FIELD TRIPS/EXTRA-CURRICULAR TRIPS

Field trip/extra-curricular trip funds collected must be documented by pre-numbered receipts. A trust account in the "6" classification should be set up for each grade level. Clubs, teams, and other special organizations taking trips should also have accounts established in their names.

Under normal circumstances, funds should not accumulate in any of these accounts. In some instances, trip collections may exceed trip expenses by small amounts. These funds must be refunded unless permission was received to retain as a donation. A request included with the parent/guardian permission slip should be used to obtain the desired permission. If written consent is obtained by the parents/guardians, donations may be used to support future trips, support an end of year party, or transferred to the general account in the "7" classification.

Should a balance accumulate at year-end because of personnel changes or other unusual circumstances, monies should move with the grade level that collected it. For example, $100 is left in the 15

t Grade Field Trip account @ June 30. These funds should be transferred to the 2nd Grade Field Trip account. Excess funds left in the final grade's account (5th, gth, Seniors), should be transferred to the general account (#7000) in the "7" classification.

If a field trip is cancelled, refunds must be issued.

If a parent/guardian didn't pay for a child's field trip, they are not eligible for a refund. Examples would be situations in which an "angel" fund, or a grant, paid for the student to go on the field trip.

If a field trip is rescheduled, it's not necessary to refund amounts unless a child cannot participate during the rescheduled time.

If an individual student doesn't show up for a scheduled field trip, a refund is not required.

Note: Funds collected for multiple grade level "Team" accounts do not need to move to the next grade level at the end of the year. "Team" accounts are generally set up as subaccounts.

14

LOST /DAMAGED TEXTBOOKS

Lost/damaged textbook collections must be documented by pre-numbered receipts.

A separate activity account (#6507) is maintained in the "6" classification for recording lost/damaged textbook collections.

Collections are remitted by school check on an annual basis to the School Board of Orange County, Central Cashier - Finance Department, ELC 4th Floor. "Lost Textbooks" should be noted with the paperwork sent to the Central Cashier. These funds will be placed in your district Textbook account. The payment must be made by the cut-off date as specified in the Year-End Calendar provided by the Finance Department generally sent out April 1st of each fiscal year. Funds received after the cut-off date will be carried forward and included with the next year's collections.

Note: Within that fiscal year, if a lost textbook is returned undamaged, the parent should receive a refund.

15

LIBRARY FINES/LOST LIBRARY BOOKS (Media}

Library fines collected must be recorded on a Monies Collected Form. Lost library book collections must be documented by pre-numbered subsidiary receipts. Library fines and lost library book monies are recorded in the library account (#7351) in the "7" classification. These funds are used for the maintenance and replacement of library books.

16

EXTENDED DAY FEES

Extended day fees are posted from a deposit slip submitted to the bookkeeper from the extended day coordinator on a weekly basis. In addition, the extended day coordinator will provide a weekly transaction Excel spreadsheet and Deposit Summary for all credit card payments received from School Pay Online. Per Extended Day this will be submitted to the bookkeeper on a day other than when the weekly deposits are submitted. Official receipts are not given to the extended day coordinator. At the end of the month, an account history is given to the extended day coordinator. For instructions regarding posting SPO payments, please see the SFO manual.

At the end of each month, the coordinator will provide a Monthly Full Charge/Credit Summary Report supporting weekly deposits/refunds, etc. These figures must reconcile to the extended day internal account (#6218) in the 11611 classification (see OCPS Intranet "Finance" web-site for Extended Day reconciling procedures). Any exceptions must be noted on the Full Charge Credit Summary Report. Refunds would be an example of a reconciling item. An internal accounts check made payable to the School Board of Orange County should reflect the end of the month collections in SFO. This check should be forwarded to the Central Cashier, Finance Department- ELC 4th Floor.

The school bookkeeper is responsible for ordering subsidiary receipts from the OCPS Supply Center and maintaining an Assignment & Accountability Record for the extended day program. At year-end, the extended day coordinator compiles all extended day documentation records required for the annual internal accounts audit. The school bookkeeper should keep this information with all other year-end internal account records.

The extended day internal account is for tuition only. Aside from refunds, no other expenditures are authorized from this account.

Extended day policies and procedures may be found on the OCPS Intranet website or contact the Extended Day office.

Note: To avoid an audit comment, all funds should be remitted to OCPS, Central Cashier, at the end of the school year leaving a zero balance for the new school year (6/30/XX). The extended day reconciliation, with the check, is due on the 10th of the month.

ORANGE COUNTY PUBLIC SCHOOLS RECElPT

ORANGE COUNTY PUBLIC SCHOOLS RECEIPT

ORANGE COUNTY PUBLIC SCHOOLS RECEiPT

17

COPYING FEES

School Board Policy FILE: JRA (See Appendix) authorizes school principals to assess a charge for reproduction of student records or transcripts as set forth in School Board Policy FILE: EGAB (See Appendix).

A separate activity account (#6111) will be maintained in the "6" classification for recording copying fee collections. Copying fees are to be remitted by school check on an annual basis to the School Board of Orange County, Central Cashier - Finance Department, ELC 4th Floor prior to 6/30/XX.

The Finance Department will subsequently clear the revenue submitted to the Central Cashier to the school's supply account, therefore, increasing the school's general fund supply budget.

18

VENDING MACHINE COMMISSIONS

Student vending machine comm1ss1ons should be recorded in a separate activity account (#7591} based on location. Beverage/Snack machines located in student areas should be maintained in the "7" classification. These funds should be spent in the same manner as the general account; therefore, expenditures must benefit the entire student body.

Beverage/Snack machines located in the faculty lounge/front office (where only staff is able to access them} should be recorded in the Staff Vending Machine Commission account (#6842}. The funds can be utilized for staff hospitality functions.

Up front contract monies received from Coke/Pepsi may be recorded in the principal's discretionary fund (#6677} or the Pepsi/Coke Donation (#6667} depending upon the intended use. Guidelines for expenditures from the principal's discretionary fund are found in Section 1- Internal Accounts Defined.

Food vending machine policy states that food vending machines outside of the food service areas shall begin one hour following close of the last lunch period. (Also see State Board of Education Rule 6A-7.0411}

Note: A separate file folder should be maintained by the school bookkeeper for commission documents. All payments received from beverage/snack vendors should reflect the correct commission percentage agreed upon in the original contract.

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Q. We received a donation from a vendor last year. I'm a new bookkeeper with a new principal. The previous bookkeeper retired and I'm not sure what I should do with the donated funds.

A. If possible, prior to the bookkeeper retiring, review each account to gain an understanding and documentation of account balances. All donations should come with a letter from the donor stipulating the amount of the donation and how the funds should be spent. If that letter cannot be found, you can contact the vendor, explain the situation and ask how they would like the remaining funds to be spent. A donor letter should be scanned or faxed to you for your records. Throughout the year, but at a minimum yearly, review all account balances.

If the donor cannot be contacted the donated funds should be transferred to the general fund. Include a letter, signed by the principal, stating the donor could not be located and the method used to attempt to contact the donor (phone numbers, names, etc.).

SECTION 7

BAN Kl NG/INVESTMENTS

Page

Bank/Bank Selection 7-1

Preparing Bank Deposits 7-3

Armored Car Service 7-5

Bank Charges 7-6

Investments 7-7

Frequently Asked Questions 7-9

1

BANK/BANK SELECTION

*BEFORE ANY ACCOUNT OR INVESTMENT IS OPENED, or CHANGED, TREASURY SERVICES and DISTRICT INTERNAL ACCOUNTS MUST BE NOTIFIED*

Banks selected for use by Orange County Schools must be certified by the State of Florida as a Qualified Public Depository (QPD).

New schools are to open their bank account(s) in the fiscal year in which they open. In no case should a school open its bank account prior to 7 /1 if the school opens at the beginning of the school year in August.

Each school is allowed one checking account which should be entitled "The School Board of Orange County, Florida (School Name) Internal Fund". Savings and Investment accounts should be titled in the same manner. The School System's Federal Employer Identification Number (F.E.1.N) is 59-6000771 and is used as the school's Federal Taxpayer Identification number furnished to banking facilities.

Note: Additional checking accounts may be utilized by designated Technical Centers if required in the administration of student grant or loan programs. The name of such program should be incorporated in the account title.

Initial Bank Selection: Contact Treasury Services and District Internal Accounts prior to opening ANY

account. Treasury Services will verify that the bank where you wish to open an account is a

QPD. Treasury Services will provide a form to complete, return the form to Treasury

once your Principal has signed off. Once Treasury Services receives the completed form you will be provided a letter

to give the bank authorizing your school to open the account; it also notifies the bank that the account must be designated as a Public Funds Account. The letter should be given to your bank relationship manager.

The selected bank should have facilities that allow for night deposits.

Selection of the bank should not be based on convenience to the principal's or staff member's residence.

2

Checks MUST be ordered from TRA - Technology Resource Associates, Inc. (Also referred to as SFO) at 1-800-449-4872. Deposit slips and stamps are ordered from a vendor of your choice.

When changing banks, please contact Internal Accounts for instructions BEFORE the new account is opened. Changes to your bank accounts should be limited to the first three quarters of the fiscal year to ensure a smooth transition. Schools should avoid changing bank accounts in the last quarter of the fiscal year to ensure a smooth transition.

Obsolete checks should be submitted to the Records Department for disposal. A letter must be included stating the check numbers to be disposed of and the principal's signature authorizing the check disposal.

Monthly bank statements should be received unopened and reviewed by the school principal.

3

PREPARING BANK DEPOSITS

All monies collected shall be receipted and accounted for and directed without delay to the proper location of deposit in accordance with School Board Policy FILE: DIB (See Appendix) which states:

"All money collected by the school or school personnel shall be substantiated by prenumbered receipts, ... reports of monies collected, pre-numbered tickets, reports of tickets issued and sold or other auditable records."

Insofar as is practicable, all money should be collected in the school office. Collections made after school hours outside of the school office shall be turned into the school office no later than the next business day.

"All money collected shall be deposited intact to the school safe located on the premises or a depository as frequently as feasible and as dictated by sound business practices. All collections must be deposited within a school safe or the depository the same day of collection. No funds shall be retained at a school outside a school safe or depository over the weekend or during a holiday period."

As noted above, all monies should be receipted and deposited intact (in the manner in which it was collected). Bank deposits are numbered sequentially. Internal funds should not be used to cash checks to accommodate individuals.

Never use a stamp for the principal's signature.

Procedures for bank deposit slip preparation follows:

Checks are listed on the deposit slip indicating the check writer (individual or organization) and the amount. or if multiple checks are received. a calculator tape totaling the deposit is attached to the deposit slip. Upon initial receipt, each check/money order should be stamped with a restrictive endorsement, "FOR DEPOSIT ONLY - SCHOOL BOARD OF ORANGE COUNTY, SCHOOL NAME INTERNAL FUNDS, BANK ACCOUNT NUMBER."

The amount of cash and coin is noted in the appropriate section.

Compare the cash/check total with the deposit slip total for accuracy.

4

The deposit total must equal the total of the inclusive official receipt entries compiling the deposit. List the official receipt numbers on the duplicate deposit slip.

List the deposit number on the deposit slip.

Place all cash/checks and deposit slip into the deposit bag and complete the information required, including the deposit log and initials, for the armored car service.

Place the completed deposit bag into the drop safe. When the funds are placed in the drop safe, the funds are considered "deposited" in the bank. The deposit will remain a "deposit in transit" until cleared by the bank the following month.

The principal should be notified immediately of any errors in deposits.

Although the general rule is to drop deposits daily into the drop safe (top portion), there may be a time when it's necessary to deposit monies collected into a night depository.

Night Depository Procedures: Provide the authorized staff member with deposit slips. This individual prepares deposits for validation by the bank.

The validating deposit slip's duplicate and subsidiary receipts, etc. are returned to the bookkeeper the following business day for issuance of an official receipt and recording of all required information.

5

ARMORED CAR SERVICE

The District utilizes an armored car service. The procedures follow:

Authorized deposit bags must be used for making deposits. NO zip-lock bags etc.

ONE deposit slip per bag. The bank information section must also be filled out on the bag.

Once the deposit bag is complete, you will then make the appropriate entry into the Log Book, including the deposit information and employees initials.

Once the deposit bag and Log Book entry are complete, the bag will be "deposited" into the safe using the drop drawer.

Once the armored car driver arrives at your location, the bookkeeper will open the safe, place their key into the lock, then the driver will place their key into the lock and open the drop door. The bookkeeper MUST remove the bags from the safe and give them to the driver who will sign off on the Log Book that they have received the correct number of bags.

The principal should be notified immediately of any missing deposits. Contact Treasury Services to help begin the search process.

Never step out of the office leaving the driver alone in the office with deposit bags. Any questions or concerns regarding the armored car service should be directed to Treasury Services at the ELC.

6

BANK CHARGES

CHECKS:

Checks deposited with the bank may be returned for various reasons. The bank debits the school's bank account for the check amount and sends a debit notice to the district's collection company. The collection company will notify the bookkeeper by email of the returned check{s).

Once the monthly bank statement is received, the check amount and fee should be written out of the records immediately. When the School is reimbursed from the collection company, it should be considered new money and recorded as such in the same account it was written out of originally.

If there are no additional fees, schools may not charge the remitter a fee.

Schools are not authorized to act as collection agents. All collections are to be handled by the collection company the district contracts with for that fiscal year.

In addition to your principal, have one additional signer (principal designee) for checks, such as the dean or CRT, in case the principal is not available and it is an emergency situation.

DEPOSITS:

Banks generally validate and credit the amount of deposit total indicated on a bank deposit slip. When the deposit is checked at a later time, deposit errors are sometimes discovered and must be corrected by the bank and/or school. Credit or debit notices are sent by the bank as notification of the error. The bank statement will reflect a debit or credit in the amount of the correction. If the bank fails to send this notification, request it.

Bank Statements shall be reconciled as soon as received, preferably by a person other than the person who receipts and disburses funds.

Note: Please refer to the School Fund On-line Handbook for specific instructions on making bank adjustments. All bank debit/credit notices must be filed with the school records for audit.

7

INVESTMENTS

Internal Account funds are a part of the overall School Board funds and must be regulated as such. Regulations allow for the investment of idle funds. The primary objective for all Investment activities for the district shall be safety of principal, liquidity, and return of investments, in that order. (School Board Policy FILE: DFAA - See Appendix).

After contacting Treasury Services, the bookkeeper must contact the Internal Account's Department for specific instructions on creating an investment account in the SFO accounting software system. This transaction is handled differently and will require instructions to avoid duplication of expenses.

Preplanning is necessary to ensure that Investments are made prior to the fourth quarter of the fiscal year. This will ensure a smooth year-end transition.

The principal will determine the amount of idle funds to be invested. Additionally, they will select an acceptable (Qualified Public Depository) financial institution for the savings/investments.

There are several options for investing excess internal funds. These options include certificates of deposit, interest bearing checking, money markets, savings and investing through the District Treasury Services pooled money market account (formerly the SBA account). Your choice for investing the funds will depend on the criteria set by your school for the funds or group of funds. Any of the above options, except the district money market and certificates of deposit, might be your choice if you have a specific need for funds to be set aside on a short term basis, or if you need to make frequent withdrawals on the account. For all options except the district pooled money market account, the accounts would be set up by each individual school and managed by the school staff. Please contact Treasury Services and the Internal Account's Department before any new account is opened.

The district money market is an investment pool that manages pooled funds for the benefit of government entities within the state of Florida. The district money market is simply a money management fund that operates similar to a money market fund or savings account, providing daily liquidity to the participants. The district has an account with the pool where all of the district's excess funds reside. The district has access to daily investment balances and can move money in and out of the fund on a daily basis. As a result, the interest earnings rate is subject to change on a daily basis. Interest

8

deposits are received monthly, on the last day of the month and interest revenue is calculated by the pool based on an average rate of return for the month. This option will generally yield a higher rate of return than an individual school's money market or savings account.

Process for investing in the District money market:

School principals who are interested in investing excess funds in the money market account should have their bookkeeper contact Treasury Services and the Internal Account's Department for specific instructions before moving funds to the district. After following these special procedures, return a signed deposit form to the Treasury Services office along with a check for the amount of funds to be invested. The deposit form can be obtained from Treasury Services. The reports of your interest earnings will be provided by Treasury Services to each individual school. For questions regarding your investment or your reports, please contact the Treasury Services office or the Internal Account's Department.

Process for withdrawing funds from the District money market:

Should funds need to be withdrawn from your account, please send in a withdrawal form. The withdrawal form can be obtained from Treasury Services. Please allow 4-7 business days for this process. Checks are written to the school through Accounts Payable and returned to the school through the courier service. Once you have received the check from Accounts Payable, contact Internal Accounts to ensure proper recording of the funds.

9


Q. We're opening a new school in August, however, we'd like to open up a checking account in June prior to school opening.

A. When a new school is opening, the checking account can be opened July 1st of the same fiscal year of the school opening. It cannot be opened prior to that time.

Q. We'd like to earn interest on a portion of our checking account that we won't be using in the current fiscal year. How do we go about that process?

A. Contact the Internal Account's Department and Treasury Services. They will walk you through the process to ensure that the Investment is recorded properly. Investments should be made prior to April 30th to avoid reconciliation issues.

Q. I'm having trouble balancing to my bank balance. Whom do I contact?

A. Contact SFO {School Funds On-line) and they will walk you through the process. Their phone number is 1-800-449-4872.

Q. We're saving for a playground that won't be built for three years. Can I invest that money?

A. Yes, we encourage schools to invest money that they are saving for a specific future expense.

Q. I need Dunbar deposit bags. Whom do I call?

A. E-mail Dunbar at [email protected]

Q. Where do I order checks?

A. Checks are ordered through SFO at 1-800-449-4872.

Q. If my driver doesn't pick up my deposit, what do I do?

A. Contact Treasury Services if it's necessary to have your deposits picked up. If it can wait until the following pick up, you can wait; however, contact the Treasury Services if you miss two consecutive pick-ups.

Purchasing Procedures

SECTION 8

DISBURSEMENTS

Requisition and Purchase Order Preparation Instructions

Requisition and Purchase Order Form

Requisition and Purchase Order General Instructions

Request for Services, Equipment or Supplies

Request for Services, Equipment or Supplies Form

Purchase Order Register

Purchase Order Register Form

Paying for Goods, Services or Supplies

Checks

W1099 Reporting Requirements

W-9 Form

Extra-Curricular Events

Extra-Curricular Activities Payment Form

Petty Cash Fund - Internal

Change Funds

Reimbursement to Individuals

Student/Parent Refunds

Page

8-1

8-4

8-5

8-6

8-7

8-8

8-9

8-10

8-12

8-14

8-15

8-16

8-17

Bid Requirements


8-18

8-19

1

PURCHASING PROCEDURES

Purchasing from Internal Accounts shall comply with School Board Policy FILE: DIB and DJB (See Appendix). The principal's written approval must be obtained before school internal funds may be encumbered or disbursed. Written approval, which includes the amount of the purchase order, is obtained by using a Requisition and Purchase Order form or a Request for Services, Equipment or Supplies form (1/2 sheet used primarily for elementary schools). These forms are available through the OCPS Supply Center. Payment for goods and services should be after the fact and not prepaid.

Excerpts from School Board Policy DIB:

Page 58 - l(g):

Purchase from internal funds shall not exceed the resources of the purchasing account except for items for resale.

Page 59 - 2(b):

All purchases from internal funds shall receive advance written authorization of the principal or designee. Neither the school nor the school board shall be liable for any purchase in the name of the school made without express prior written approval. Any person who makes or approves the making of any such unauthorized purchase shall be personally liable for the amount of the obligation.

Page 59-2(d):

Approved pre-numbered checks shall be used as the means of disbursing funds and as the basis for entries to the accounting records.

Page 59- 2(f):

Internal funds shall not be used to cash personal checks, make any kind of loans, pay any form of compensation directly to school board employees or extend credit. Purchase of articles for the personal use of any person shall not be made from internal funds.

2

Schools are to purchase resale items for the fiscal year in which they are purchased.

Schools should not participate in any form of incentive program based on volume purchasing except by discount reflected on the invoice submitted for payment. This would also extend to any written or verbal agreement between the school and a vendor's representative, however worthy the benefit might appear.

No gift card purchases are to be made with Internal Accounts, unless there is a specific donation for the gift cards.

Internal Accounts do not utilize P-cards/ A-cards, and therefore, should not reimburse district P-card/ A-card expenditures.

Grant funds cannot reimburse internal funds for purchases.

Pay Pal shall not be utilized/paid with Internal Account funds.

All vendors must be registered as an OCPS vendor and can be found in the vendor master list on SAP and SFO. After the vendor has registered on the district web site, sent/faxed their W-9 to the district office, the district has received their W-9 and the district has approved the vendor, the vendor is updated overnight from SAP to SFO.

Computer related equipment purchases must be approved by the IT Department. In these cases, the equipment must be purchased through the OCPS iBuy purchasing system, and then a check is generated from Internal Accounts to OCPS to reimburse the school budget.

Restricted Expenditures:

The following expenditures from internal funds are deemed inappropriate and shall not be made except from trust funds collected for a specifically identified purpose.

(i) Equipment, supplies, forms and postage for curricular or classroom use for which school board funds are available.

(ii) Curricular-related travel; professional, technical or consultant services; or other items which are the responsibility of the school district.

(iii) Articles for the personal use of any students, employee or other person except those items which are identifiable as being in recognition of service or promotion of school

3

activities and those items identified under State Board of Education Rule 6A-1.043, Promotion and Public Relations Expenditures.

(iv) Personal memberships or subscriptions

(v) Salaries or other compensation for duties or assignments which are the responsibility of the school district

(Vi) Loans, credit or accommodation purchases for anyone

(vii) Repairs and maintenance of school board equipment for which district funds are available

(viii) Payment for compensation to employees of the school district for work performed at athletic or any other school events or activities; such payments to be made through the district payroll office on school board warrants

4

REQUISITION AND PURCHASE ORDER PREPARATION INSTRUCTIONS

The requisition and purchase order form must be completed in detail {including the dollar amount) by the individual requesting any purchase from school internal funds.

Examples:

1. Athletic funds a) A coach makes the request {completes the form) b) Generally, the athletic director approves the request of the coach.

2. Class, club or organization funds a) The student treasurer or other student officer makes the request {completes

the form) b) Generally, the faculty sponsor/advisor approves the request of the student

officer.

3. Departmental funds a) A teacher makes the request {completes the form) b) Generally, the department head approves the request of the teacher/staff.

4. General fund a) Any faculty/staff member may originate the request {completes the form) b) Only the principal may approve

The requisition, thus far completed, is forwarded to the bookkeeper for certification of funds availability. It is then submitted to the principal for final approval. The approved requisition is returned to the bookkeeper for distribution.

School Name

School Address

REQUISITION AND PURCHASE ORDER SCHOOL INTERNAL ACCOUNT

Purchase Order No. ________ _

Deliver to: ______________ _

Date: ___________ , 20 __ _

Suggested Supplier: -------------------

Address: _______________________ _

Ship Via: ________________________ , By:------------, 20 __ _

QUANTITY DESCRIPTION

Requested by: -~~~~~~~~--~~~~~~-(Teacher, Student Officer, or other Staff Member)

Funds Source:-~------~----------Number Name


Approved by:

UNIT PRICE TOTAL COST

TOTAL

To be used for: _______________ _

School Bookkeeper/Treasurer

Approved By: ____________ _ Principal Date Sponsor/Advisor or Department Head

Date Invoice Received: _________ , 20 ___ _

Approved for Payment: _________ , 20 ___ _ Date Paid: ___________ , 20 ___ _

Check Number _______ _ ,$ _____ _ Faculty Sponsor/Advisor - Department Head

THE SCHOOL BOARD OF ORANGE COUNTY FLORIDA

(see reverse for executing instructions) #13498

School Address

REQUISITION AND PURCHASE ORDER SCHOOL INTERNAL ACCOUNT

Purchase Order No. OD I

Deliver to: -'--"~.__,,....__Wodq=-..,=-"'----..-'1-------

Date: ___ \?.,.__/~'-----, 20 xx Suggested Supplier: _________________ _

Address: _____________________ _

Ship Via: _____________________ , By: __ ___;}_O_._/_t ______ , 20 )(. X

QUANTITY DESCRIPTION UNIT PRICE TOTAL COST

\OD ~.\u-cl.tA,-\- AoiVY\,1.~s ion .;k).,oo di0C0.00

)..o ~clw.\- MW\.t'SS\Ur\ :so.oo l,oa.OC)

TOTAL ::2. L,02)..(

Requested by: -~__,.,,,..........,,,,,_,fil~--~-,,,-,',cL-.... ~l.._.\.-h..L..C...,...,__~~~~~(Teacher, Student Officer, or other Staff Member)

To be used for: ______________ _

Funds Source: _(J~;}S~-_d_-_0:_-~~~rc_~~~~lfl=C.~4-R.-=----Number Name


Approved by:

School Bookkeeper!Treasurer

Sponsor/Advisor or Department Head Approved By: c:Iti/\.C. ~~ S, ~'('C....~I((.

Principal

Date Invoice Received: ________ , 20 ___ _

Approved for Payment: ________ , 20 ___ _ Date Paid: -~l~D~/ ~' ------ , 20 X. J....

Faculty Sponsor/Advisor - Department Head Check Number ,:XD l

THE SCHOOL BOARD OF ORANGE COUNTY FLORIDA

( see reverse for executing instructions) #13498

5

REQUISITION AND PURCHASE ORDER GENERAL INSTRUCTIONS

A Requisition and Purchase Order should be filled out in quadruplicate. All copies are returned to the school bookkeeper for certification of availability of funds and then forwarded to the Principal for approval. Return all copies intact to the school bookkeeper for distribution as follows:

WHITE ORIGINAL: To be mailed to the supplier or given to the individual requesting goods, services, or supplies for transmittal to the supplier.

YELLOW COPY: To be given to the faculty sponsor or department head for retention until goods, services, or supplies are received. Once the shipment is verified or services are complete, return the signed yellow copy to the school bookkeeper for payment.*

GREEN COPY: To be retained and filed, by fund, by the school bookkeeper. Data represents encumbrances of specific funds and should be reviewed by the bookkeeper when presented with future purchase requests in certifying availability of funds. It is important to remove this copy from the file folder when the signed yellow copy is submitted and a check is issued. When the yellow signed copy is returned to the bookkeeper for payment, the green copy should be stamped paid {date, check number, amount) and given to the faculty sponsor/advisor or department head.

BLUE COPY: To be retained by the bookkeeper and filed by vendor until invoicing is received. Upon receipt of invoicing remove this copy from the file folder and hold with the invoice until the check is issued for payment. When payment is made this copy may be discarded or sent with the check to the vendor to insure proper credit.

*The requisition yellow copy and expenditure documentation {invoice, receipt billing form and other support documents) is filed in check number order. The person who verifies the receipt of goods or services should sign and date the invoice.

6

REQUEST FOR SERVICES, EQUIPMENT OR SUPPLIES

The Request for Services, Equipment or Supplies form must be completed in detail by the individual requesting the purchase. After receiving an approved copy (signed by the principal), the individual may place the order.

When the billing invoice is received, it will be signed by the person who verified the receipt of all goods or services previously ordered (noting any missing items). The signed invoice will then be given to the bookkeeper for payment (full or partial). When the check is written, the payment data is also recorded on the bottom of the original request. The invoice will then be attached to the request and filed in check number order.

APPROVED BY STATE DEPARTMENT OF EDUCATION AND COMMITIEE ON INTERNALACCOUNTING

1947 FORMFA-B·AP


DATE 20 -- -----------------------SCHOOL

IT IS REQUESTED THAT THE (TEACHER, SPONSOR OR ACTIVITY)

BE FURNISHED ____________________________________________________________________________ __

APPROX. COST OF ABOVE:

TOBEUSEDINORAT __________________________________________________________________________ __

ABOVECANBESECUREDAT ________________________________________________________ ~-------------

SIGNED (TEACHER, SPONSOR OR ACTIVITY)

APPROVED __________________________________________________________________________ _

PRINCIPAL DATE

TO BE FILLED OUT IN DUPLICATE. BOTH COPIES TO PRINCIPAL WHO Wll.L RETURN ONE APPROVED COPY.

DATE PAID --------- CHECK NO. AMOUNT$ ________ _ DISBURSING A/C NO. -------12564

. APPROVED BY STATE DEPARTMENT OF EDUCATION AND COMMITIEE ON INTERNALACCOUNTING

1947

DATE ~/i

FORM FA-6-AP


20~ O . \-.\ .. ~ . SCHOOL

IT IS REQUESTED THAT THE ~('\ L '&)Y\.l l,.h (TEACHER, SPONSOR OR ACTIVITY)

BE FURNISHED .:s l/+ ~ \g ::tiC..(.A. •• \ S

APPROX.COSTOFABOVE: _;$...;...~;)~1 l,,.._.,i)D__,_~vC)__..,.C).._~_,.....~~~~~~~~~~~~~~~~~~~~~......;._

TO BE USED IN ORAT ~ ~ l_uD(\o\

ABOVECANBESECUREDAT ______ ~----------------------------~--~----~----~----------~~~--

SIGNED ~\~ M :M,.\{.t,. (TEACHER, SPONSOR OR ACTIVITY)

APPROVED SP,iac.tpeaJ Si'SNe,*'-'.<t. ~ Is- /xx PRINCIPAL DATE

DATE PAID lO(, /&j

TO BE FILLED OUT IN DUPLICATE. BOTH-COPIES TCf PRINCIPAL WHO WILL RETURN ONE APPROVED COPY.

CHECK NO. 50.)) AMOUNT s d I toCO«OD DISBURSING A/C NO. ~ - fr . ~rd Gr"a.dJ.,. 12564

7

PURCHASE ORDER REGISTER

The purchase order register is used as a summary of all approved purchase orders and payments to facilitate accurate reporting of accounts payable.

Elementary schools should use one continuous series of numbers. Secondary schools and technical centers may use a separate register and numbering series for specific funds or classifications of funds.

Assignment of purchase order numbers should begin with No. 1 at the beginning of each school year/fiscal period.

Note: Purchase orders can be entered into the Internal Account's accounting program after the pre-approval process; however, it is not mandatory.


Name of School

P.O. s Date Amount Number Date Account# Account Name Estimate Paid Check# Paid


Name of School

P.O. $ Date Amount Number Date Account# Account Name Estimate Paid Check# Paid

C'I() \. '11.lti ,oob (;.. • .n.• <a D \'iSl)~QO 1/1~J_jt SOU'\ \Q~

00~ ..,,~)(.'!. I l'\l\l"I ~l.L~:t-s So.co ·1/-,/11.'I.. SO\\ q~.Si)

8

PAYING FOR GOODS, SERVICES OR SUPPLIES

Payment will be withheld pending verification that all goods, services or supplies requested were received in good order. An itemized invoice (original - no copies or faxes) should be included. Paying bills from copies and/or statements is not a sound business practice.

Upon receipt of goods, services or supplies, personnel will verify the accuracy of the invoice(s) with the requisition and purchase order. If the order is correct, the invoice will be signed and dated by the person who received the goods. Signed invoice(s) will be given to the faculty sponsor/department head so that the yellow copy of the requisition and purchase order can be completed and forwarded with the signed invoice(s) to the bookkeeper for payment.

Note: If there is a significant difference between the invoice amount and the approved requisition amount, additional approval by the principal should be obtained.

Invoices should reflect the following:

1. Vendor's name and business location

2. Date of purchase

3. Description of merchandise

4. Quantity

5. Unit price

6. Total cost

7. Purchasing school's name

8. Purchase order number

All payments are made with a school check. Cash disbursements are prohibited. When payment is made, the yellow copy (of the requisition) and the paid invoices(s) are filed in check number order.

9

CHECKS

All funds disbursed by the school must be paid by pre-numbered school check. All checks must be accounted for. If an error is made in execution, the check is voided and a correct check issued. Cancelled (paid) checks and voided checks are filed in numerical order with the records for auditing purposes.

Printed checks are signed by the principal and countersigned by the bookkeeper (principal's signature stamp must NOT be used), then given/mailed to the payee. Two signatures are required for Internal Accounts checks. A third individual (designated by the principal - usually the assistant principal) should be authorized to sign checks in an emergency situation should the principal or bookkeeper be absent. Checks should never be pre-signed. When the principal plans to be absent from school, a designee letter should be drafted and signed. The letter should include the dates of absence and authorization of his/her designee for that period of time.

Stale dated checks over 180 days should be voided. If the bank clears the check after it has been voided, enter a journal entry noting pertinent information regarding the check.

Financial Institutions are no longer sending cancelled checks. Generally check images are available upon request.

Note: In case of illness or unforeseen emergency situations where the principal or bookkeeper is not available, there should be three signers on record at all times. If no assistant principal is assigned to your school, the principal should designate a person as the third signer.

10

W1099 REPORTING REQUIREMENTS

Certain types of non-wage compensation paid to non-employees must be reported to the Internal Revenue Service (IRS). It is critical that reconciliations are completed timely in January for the months ending December as the 1099's must be sent to the vendors by the 31st of January. The Internal Accounts Department may contact you during the 1099 process with pertinent questions and/or instructions.

Payment from Internal Accounts to OCPS employees for wages, with the exception of sports officials* not paid by an association, is prohibited. OCPS employees may only be compensated through the district payroll department.

On occasion, you may not be aware that an individual is an OCPS employee and inadvertently pay from Internal Accounts. In these cases, please notify Finance -Internal Account's Department as soon as possible so that the Payroll Department can make the necessary payroll adjustment to the employee's W-2 form. Form W-1099's are reported on a calendar year basis.

Any individual, combination of individuals, sole proprietorship, LLC (Limited Liability Corporation), partnership, or trust is considered a reportable W1099. Payments to medical services corporations for the provision of health care services must also be reported.

Examples of Reportable W1099 Payments:

1. Non-employee compensation for services 2. Professional service fees (architects, attorneys, game officials, etc.) 3. Medical payments to doctors and hospitals 4. Rents 5. Royalties 6. Prizes and awards (not compensation for services)

Checks cannot be written in the Internal Accounts accounting program unless the vendor is an approved OCPS vendor in SAP. When you know that a vendor will be paid, begin the new vendor process early. The process could take a couple of weeks depending on the situation. If the vendor is already in SAP, request a W-9 from the vendor if your school is paying the vendor for the first time for the current school year. A manual check cannot be processed to bypass the vendor process. If your printer

11

breaks, a manual check may be issued; however, place a letter in your file as to why you created a manual check.

Employees must be a vendor in SAP in order to receive a check. Purchasing items from the vendor directly is strongly encouraged; however, if circumstances arise where a teacher/staff purchases items from a vendor directly (goods only), the individual reimbursement cannot exceed the amounts listed below and must be approved by the principal. Individual reimbursements in excess of the authorized amount will require the Area Superintendent's approval.

• Elementary/Middle/K-8/Special Education Centers

• High School/Ninth Grade Centers/Post Secondary

• Principals

$500.00

$750.00

$750.00

Cumulative expenditures to one employee that exceed the amounts listed below will be generated on a quarterly report for the Area Superintendent's review. A cumulative amount per employee, per year, is as follows:

• Elementary/Middle/K-8/Special Education Centers

• High School/Ninth Grade Centers/Post Secondary

• Principals

$1,500.00

$5,000.00 $5,000.00

OCPS employees are encouraged to make purchases on behalf of the school; however, there may be times when a parent makes a purchase and requires reimbursement. Authority to use the OCPS Tax Exempt Certificate is for OCPS employees only when accompanied with an OCPS check.

In instances where a parent is due a reimbursement or refund, the vendor REIMBURSEMENT or REFUND is available in SFO for parents only. Example: A parent paid for a lost library book, but the book was found and returned to the school; the parent is due a refund. In instances where an OCPS employee is a parent at your school, if the employee is being reimbursed/refunded as a parent, then the vendor REIMBURSEMENT/REFUND may be used.

Officials who are employed by OCPS may be paid from Internal Accounts for officiating any of the following sports: swimming, volleyball, lacrosse, track, weight lifting, soccer, flag football, water polo and cross country. These employees would receive a W-2 from the district and possibly a W1099 form (should their officiating earnings exceed $600 collectively}. Follow the district vendor application process for officials.

Form W-9 Request for Taxpayer Give form to the (Rev. October 2007) Identification Number and Certification requester. Do not

send to the IRS. Department of the Treasury Internal Revenue Service

Name (as shown on your income tax return) c-J Q) Ol Business name, if different from above tt1 c. c 0

Cl) ., Check appropriate box: D Individual/Sole proprietor D Corporation D Partnership c. g D Exempt

~.:: D Limited liability company. Enter the tax classification (D=disregarded entity, C=corporation, P=partnership) "' ______ . ... I) payee 0 2 D Other (see instructions) ... ~ 1n 'C .5 Address (number, street, and apt. or suite no.) Requester's name and address (optional)

ll. I)

E I) City, state, and ZIP code Cl) c. II) Q) List account number(s) here (optional) Q)

U)

·~H •• Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. The TIN provided must match the name given on Line 1 to avoid Social security number backup withholding. For individuals, this is your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3. or

Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose Employer identification number number to enter.

Certification

Under penalties of perjury, I certify that:

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and

2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding, and

3. I am a U.S. citizen or other U.S. person (defined below). Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must provide your correct TIN. See the instructions on page 4.

Sign Here

I Signature of u.s_ person ""

General Instructions Section references are to the Internal Revenue Code unless otherwise noted.

Purpose of Form A person who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.

Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN to the person requesting it (the requester) and, when applicable, to:

1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued),

2. Certify that you are not subject to backup withholding, or

3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners' share of effectively connected income.

Note. If a requester gives you a form other than Form W-9 to request your TIN, you must use the requester's form if it is substantially similar to this Form W-9.

Date""

Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are: • An individual who is a U.S. citizen or U.S. resident alien, • A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States, • An estate (other than a foreign estate), or • A domestic trust (as defined in Regulations section 301.7701-7).

Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax on any foreign partners' share of income from such business. Further, in certain cases where a Form W-9 has not been received, a partnership is required to presume that a partner is a foreign person, and pay the withholding tax. Therefore, if you are a U.S. person that is a partner in a partnership conducting a trade or business in the United States, provide Form W-9 to the partnership to establish your U.S. status and avoid withholding on your share of partnership income.

The person who gives Form W-9 to the partnership for purposes of establishing its U.S. status and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States is in the following cases:

• The U.S. owner of a disregarded entity and not the entity,

Cat. No. 10231X Form W-9 (Rev. 10-2007)

Form W-9 Request for Taxpayer Give form to the (Rev. October 2007) Identification Number and Certification requester. Do not

send to the IRS. Department of the Treasury Internal Revenue Service

Name (as shown on your income tax return) c\j

John Smith (I} Ol Business name. if different from above ro a. c World Traveler 0

G) fl) Check appropriate box: li'.J Individual/Sole proprietor D Corporation D Partnership a.s D Limited liability company. Enter the tax classification (D=disregarded entity, C=corporation, P=partnership) ~ ••••••• D Exempt ~:;::: payee ... ()

0 2 D Other (see instructions) ~ ~1;, 'C .E Address (number, street, and apt. or suite no.) Requester's name and address (optional)

c. () 111 James Town, VA, 00001 (Cannot be a PO address) :E () City, state, and ZIP code G) a.

Cl)

(I} List account number(s) here (optional) (I} (/) ·~II •• Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. The TIN provided must match the name given on Line 1 to avoid backup withholding. For individuals, this is your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3.

Social security number

123 45 :

or

6789

Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose Employer identification number

number to enter.

Certification

Under penalties of perjury, I certify that:

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and 2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal

Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding, and

3. I am a U.S. citizen or other U.S. person (defined below).

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must provide your correct TIN. See the instructions on page 4.

Sign Here

Signature of U.S. person ~

General Instructions Section references are to the Internal Revenue Code unless otherwise noted.

Purpose of Form A person who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.

Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN to the person requesting it (the requester) and, when applicable, to:

1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued),

2. Certify that you are not subject to backup withholding, or

3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners' share of effectively connected income.

Note. If a requester gives you a form other than Form W-9 to request your TIN, you must use the requester's form if it is substantially similar to this Form W-9.

Date~

Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are: • An individual who is a U.S. citizen or U.S. resident alien, • A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States, • An estate (other than a foreign estate), or • A domestic trust (as defined in Regulations section 301.7701-7).

Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax on any foreign partners' share of income from such business. Further, in certain cases where a Form W-9 has not been received, a partnership is required to presume that a partner is a foreign person, and pay the withholding tax. Therefore, if you are a U.S. person that is a partner in a partnership conducting a trade or business in the United States, provide Form W-9 to the partnership to establish your U.S. status and avoid withholding on your share of partnership income.

The person who gives Form W-9 to the partnership for purposes of establishing its U.S. status and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States is in the following cases:

• The U.S. owner of a disregarded entity and not the entity,

Cat. No. 10231X Form W-9 (Rev. 10-2007)

12

EXTRA-CURRICULAR EVENTS

Payment of staff members or other OCPS employees for services required at extracurricular events is not considered a salary supplement and is not in conflict with School Board Policies/Rules (See Appendix). All payments for extra-curricular event services are paid after the event. Cash payments and advancing payments are prohibited. Checks issued are not to be cashed with school funds. The following methods of payment are required:

District Employees (instructional staff only)

1. Must be paid through the budget office. An "Account Pay - General Fund" form, available on the OCPS Intranet website, is completed. The Budget Department will forward the approved form to the payroll office. Internal Account checks cannot be issued to district employees as payment for services rendered.*

District Employees (classified only)

1. Must be paid through the district payroll office. Internal Account checks cannot be issued to districts employees as payment for services rendered.*

2. The athletic director/sponsor of the event must complete, in detail, the Extracurricular Activities Payment Form for classified employees.

3. Do not combine more than one event on the same form.

4. The form must be signed by the employee to be paid. Initials are not acceptable.

5. The completed form is given to the bookkeeper. The bookkeeper submits the form to the principal for review and signature authorizing payment.

6. The form, completed and approved for payment, is forwarded to the school's payroll clerk.

13

Non-District Employees

1. Paid from Internal Accounts

2. Checks cannot be written in the Internal Accounts accounting program unless the vendor is an approved OCPS vendor in SAP. After the vendor is approved in SAP, the SFO software is updated overnight with the vendor information.

3. If the vendor is already in SAP, request a W-9 from the vendor if your school is paying the vendor for the first time for the current school year. Forward the updated W-9 to Procurement.

*Note: The only exception to the procedure mentioned above is the payment of sports officials who are not paid by an association. An OCPS employee can be paid from Internal Accounts for officiating any of the following sports: swimming, volleyball, lacrosse, track, weight lifting, soccer, flag football, water polo and cross country. These employees would receive a W-2 from the district and possibly a W1099 form (should their officiating earnings exceed $600 collectively).

Instructions:

ORANGE COUNTY PUBLIC SCHOOLS

EXTRA-CURRICULAR ACTMTIES PAYMENT FORM (CLASSIFIED EMPLOYEES ONLY)

(I) All names submitted below must conform to tbe same activity. (l) Provide name of the activity. (3) Prlnt complete Information on the employee Une. (Note: The hourly rate used must conform to the ntes in the Board adopted salary schedule.) (4) Classified employees, If performing their same Job functions, mast be paid overtime if the boon worked (Including their regular job) exceeds

40 houn per week. The rate of pay must comply With the Board adopted salary schedule. (5) The Principal must 1110 the date form under "AUTHORIZATION FOR PAYMENT."

School Name.~----------------------~ School Number _____ _

Name of Activity ___________________________________ ~

Date of Activity ______________________ _

SSN EMPLOYEE NAME

(Print or Type)

AUTHORIZATION FOR PAYMENT

SCHOOL PAYROLL CLERK

#OF HRS WORKED

OVERTIME HOURS

DATE

DATE

HOURLY RATE AMOUNT

EMPLOYEE SIGNATURE

14

PETTY CASH FUND - INTERNAL

Petty Cash funds are used to purchase items of small dollar values ($25.00 or less) which are impractical to acquire using the normal purchase order process. These funds are not to be used as a substitute for the normal purchasing process. Petty cash must be administered in accordance with School Board Policy FILE: DIB (See Appendix). Schools are authorized to establish an Internal Accounts petty cash fund not to exceed $300.00. The petty cash must be authorized by the principal. Contact the Internal Accounts Department to establish a petty cash account. Once approved, the Internal Accounts Department will inform the school of the procedures to set up this account.

To replenish this fund, submit the original receipts* (keep copies) and a printout of your petty cash account history to the Internal Accounts Department, ELC - 4th Floor. Once the Internal Accounts Department has authorized a petty cash replenishment, the school will be contacted on the procedures to replenish the account. Replenishment for expenditures made from the Internal Account's petty cash fund shall be made from the appropriate account, or accounts, within the Internal Accounts of the school.

Internal Account's Petty Cash must be reconciled/replenished prior to the end of the fiscal year or when there is a change in principal. Any discrepancies must be resolved prior to a principal resigning or being reassigned. The person to whom the petty cash fund is assigned shall be personally liable, in the event of any loss resulting from negligence or failure to follow proper procedures. Theft shall be immediately reported to appropriate law enforcement authorities.

*Note: Sales Tax is not a reimbursable expense.

Regarding Internal Accounts, the only time sales tax is not paid is when an Internal Account check is issued and the district's Sales Tax Exemption Certificate is available at the time of purchase.

15

CHANGE FUNDS

Funds needed for "change" may be established by issuance of a check from Internal Accounts to an individual for anticipated change needs. The returned change fund is recorded separately from other revenue and identified by description of the entry as "return of change fund." Reference the original change fund check number.

Change funds must be closed annually prior to June 30th.

16

REIMBURSEMENTS TO INDIVIDUALS

Checks issued to individuals as reimbursement for purchases made on behalf of the school must be documented by paid invoices or receipts. A statement of expenditures is insufficient to document such requests.

Sales tax is reimbursed to staff /faculty members for tangible personal property that is purchased for resale or ownership follows to the students or faculty. To properly avoid payment of sales tax for school property, billings must be to the school and payment must be by school check.

If an instructor purchases something he or she must have the principal's pre-approval, and prior to purchasing the items ensure that there are appropriate and adequate funds to cover the purchase.

Note: All OCPS staff must be a vendor in SAP prior to writing a check for reimbursement.

17

STUDENT /PARENT REFUNDS

It may be necessary to refund monies collected to students/parents (i.e. picture refunds, cancelled field trips). A signed receipt should be obtained from the student or parent in order to provide proper documentation for the disbursement of school funds. A simple log of all refunds providing room for a signature would be sufficient.

Note: Parent refunds can be entered in SFO using "Refunds".

18

BID REQUIREMENTS

Internal Accounts shall comply with bid and quote thresholds set by the Orange County School Board. For further information on the bid amounts/quote thresholds, contact the Procurement Department or go to the OCPS Procurement website.

Procurement Department bids are written and mailed or available on the OCPS website for interested vendors. Should you have questions regarding these policies, please contact the Procurement Department.

Note: If a desired item or service is covered under an existing bid or contract, it must be purchased from an awarded vendor. Information about OCPS bid contracts is found on the OCPS Intranet website.

19


Q. We need to refund a parent that is also one of our school employees. Do we set them up as an employee or a parent?

A. If you are refunding the individual for something that was due as a result of their child attending your school, refund them as you would all parent refunds. If you are refunding the employee for something that was employee/employer related, that would go through the district finance office to set up the employee vendor.

Q. Can I place an order with a vendor prior to setting them up in SAP/SFO?

A. All vendors must be in SAP and SFO prior to placing an order. Remember that SFO is updated from SAP overnight.

Closing Procedures

Record Retention

Accounts Receivable

SECTION 9

MISCELLANEOUS PROCEDURES

Accounts Receivable Report

Accounts Payable

Accounts Payable Report

General Funds

Public Relations

Student Incentive Awards

Sales Tax

Sales Tax Exemption Certificate

Booster Organizations

Contracts

In-County Travel Procedures/Form

Out-of-County Travel Procedures/Form

Internal Account Travel Card

Facility Use Procedures

Property Acquisition Procedures/Form

Page

9-1

9-2

9-3

9-4

9-5

9-6

9-7

9-8

9-9

9-10

9-11

9-12

9-15

9-16

9-17

Theft and Vandalism/Form

Consultant Agreement Procedures/Form

Scholarships

Parent Teacher Associations/Foundations

Journal Entries

Deposits in Transit

Outstanding Checks

Trial Balance/Report

Audit Preparation

Inventory

Inventory Report

Bank Investment Form

Year-End Bank Investment Form


9-18

9-19

9-20

9-21

9-22

9-23

9-24

9-25

9-26

9-28

9-29

9-30

1

CLOSING PROCEDURES

The monthly reconciliation report is used to verify that the monthly reconciliation is complete and the school is balanced for the month. The monthly reconciliation report, monthly bank/investment statements, deposit in transit report, outstanding check report, and the trial balance is due on the 20th of the following month that is being reported. Reports received after the 20th for the prior period will be considered late for auditing purposes. If April's report is received May 21st without any written explanation of the special circumstances (subject to approval), it will be considered late. Late reporting may result in an audit exception.

Records are to be closed on the last day of the month (not the last working day of the month).

Prior to closing out SFO in June, all bank interest through May from the SBA (district money market account), or investments, should be recorded in SFO based upon bank/investment statements or information provided by Treasury Services.

At year-end, specific directions are sent via email including step by step instructions on how to close the financial records. The due date for June's report varies from year to year and is specified in the year-end instructions sent to bookkeepers and principals generally April 1st_ The year-end reports are due generally a week prior to the 20th.

June will remain open until you're balanced/reconciled. The district office will roll forward your account balances to the next fiscal year and notify the school when the process has been completed. July transactions cannot be entered into SFO until the school has been rolled into the new fiscal year.

2

RECORD RETENTION

After the school's annual audit by an external auditing firm, boxes should be labeled with the appropriate fiscal period and bar code. These records may be kept on site or sent to Records Management. The decision is up to the individual school. Please note that if records are sent to Records Management, the school is responsible for maintaining the appropriate documentation detailing the shipment and receipt confirmation.

Also, a file of published audits should be maintained for at least five (5) prior fiscal years.

3

ACCOUNTS RECEIVABLE

The Accounts Receivable Report is completed only if money is owed to the school at year-end. The district office does not require Accounts Receivable to be reported monthly. Accounts receivable includes pending refunds from vendors, reimbursements due from the School Board, picture commissions not received as of 6/30, outstanding third party billings, all student deferred fees, and any other money owed to Internal Accounts.

Principals are responsible for securing full payment for all accounts receivable due to their school. If all reasonable efforts of collection have been exhausted, the Principal may request that the School Board authorize an adjustment or write-off of the amount due. Refer to School Board Policy DIB for instructions regarding the steps taken to write off uncollectable accounts receivable.

Note: All schools are required to report accounts receivable at year-end. For those schools with no data to report, the Internal Account's Department provides a special accounts receivable form along with year-end closing instructions. This form must be signed by the Principal and attests to the fact that the school has no outstanding accounts receivable at June 30.

IF YOU DO NOT HAVE ANY ACCOUNTS RECEIVABLE TO REPORT FOR THE 2011/2012 SCHOOL YEAR, PLEASE SIGN AND RETURN THE STATEMENT BELOW WITH YOUR FINAL YEAR-END PRINCIPAL'S REPORT TO FINANCE BY THURSDAY, JULY 12, 2012:

SCHOOL NAME: Orlando HS -=-=-~;....;:;......:-=--------

SCHOOL NUMBER: 0001 -----'"-'--'--------

THE ADMINISTRATOR'S SIGNATURE BELOW CERTIFIES THAT OUR SCHOOL HAS NO ACCOUNTS RECEIVABLE TO REPORT FOR THE 2011/2012 SCHOOL YEAR.

7(~/x-J... Administrator's Signature Date

4

ACCOUNTS PAYABLE

The Accounts Payable Report is completed only if money is owed by the school at yearend (Example: vendors). The district office does not require the schools to report accounts payable monthly. Accounts payable includes items that have been received by the school but no payment has been made. An example would be paper that the school purchased and received from a vendor but has not been paid for as of June 30th.

Note: All schools are required to report accounts payable at year-end. For those schools with no data to report, the Internal Account's Department provides a special accounts payable form with the year-end closing instructions. This form must be signed by the principal verifying that the school has no outstanding accounts payable at June 30.

IF YOU DO NOT HAVE ANY ACCOUNTS PAYABLE TO REPORT FOR THE 2011/2012 SCHOOL YEAR, PLEASE SIGN AND RETURN THE STATEMENT BELOW WITH YOUR FINAL YEAR-END PRINCIPAL'S REPORT TO FINANCE BY THURSDAY, JULY 12, 2012:

SCHOOL NAME: ___..;0=-.;..r;..;:;;.;lan:...:...=d=-o ..:....:.H-=-S ____ _

SCHOOL NUMBER: ---'0"-"-0-"--01'---------

THE ADMINISTRATOR'S SIGNATURE BELOW CERTIFIES THAT OUR SCHOOL HAS NO ACCOUNTS PAYABLE TO REPORT FOR THE 2011/2012 SCHOOL YEAR.

--z(g( ()-Administrator's Signature Date

5

GENERAL FUNDS

The general funds category encompasses all funds not meeting criteria for assignment to any other classification. General funds are assigned to a separate activity account (#7000) in the "7" classification. General funds must be used for the general welfare of all students and to support the school's educational programs.

General funds may not be disbursed for equipment, furniture, carpet, ornamental items, etc. without prior written approval from the Area Superintendent. Items for student use areas such as libraries, student conference/seminar rooms, cafeteria student dining areas, as well as, general campus beautification projects, are examples of legitimate general fund purchases.

Note: No gift cards may be purchased with Internal Account funds, unless given as a donation from an outside entity with a letter/memo stating the purpose of the donation.

6

PUBLIC RELATIONS

A designated amount of general funds is authorized for public relations use. A separate account (#7461) in the “7” classification entitled “Public Relations Account” is established for public relation transactions. Annual public relation expenditures are limited to the following amounts: Elementary/Special Education Centers $ 550.00 Middle Schools $ 700.00 Senior High Schools $1,000.00 Post Secondary Adult Schools $1,000.00 Use of these funds will be limited to beverages such as soft drinks, coffee, tea and light snack items such as cookies and doughnuts. The type of meetings for which these funds may be used will be limited to school support groups such as Advisory Committees, Business and Civic support groups, parents, and out-of-county groups on campus for observation of a school program. Public Relations funds are not to be utilized for OCPS staff members. Authorized public relations funds are transferred from the general account to the public relations account at the beginning of the fiscal year. Funds not expended during a school year are carried forward and become a part of next year’s allocation. For example, if $125.00 is not used by a middle school as of 6/30/12, this amount should be carried forward as 7/1/12 beginning balance. A transfer for the 2012/2013 school year should not exceed $575.00. This will allow the middle school a maximum total Public Relations Fund of $700 for the school year. Note: Visiting OCPS employees from the District office do not qualify for use of these funds. The principal’s discretionary fund would be the only option for these types of meetings/functions.

7

STUDENT INCENTIVE AWARDS

A designated amount of general funds is authorized for student awards. A separate account (#7581) in the “7” classification entitled “Student Incentive Awards” is established for student award transactions. Annual student award expenditures are limited to the following amounts: Elementary/Special Education Centers $ 700.00 Middle Schools $ 800.00 Senior High Schools $1,500.00 Post Secondary Adult Schools $1,500.00 Authorized student award funds are transferred from the general account to the student awards account at the beginning of the fiscal year. Funds not expended during a school year are carried forward and become a part of next year’s allocation. For example, $150.00 not used by an elementary school as of 6/30/12, should be carried forward as the 7/1/12 beginning balance. A transfer for 2012/2013 school year should not exceed $550.00 for a maximum elementary school allocation of $700.00.

8

SALES TAX

Purchases made by a school "with ownership and title remaining in the school are exempt." However, according to the Sales and Use Tax Rules, "tangible personal property sold outright or rented through the school to students is taxable based on delivered cost to the school or on the amount charged the student upon sale or rental." Numerous specific exemptions exist to this rule. Purchases lose exempt status unless paid for with a school check. Even if paid in error, sales tax is not reimbursable.

An updated copy of the Tax Exempt Form is found on the Procurement web page, in the Bookkeeper Information section.

A separate activity account (#6802) will be maintained in the "6" classification for:

1. Sales tax collected a) Job training orders b) Project work orders c) School-rendered invoices for materials for student projects

2. Sales tax accrued (computed on gross sales that include the tax) a) Concession sales b) Other sales items where tax could not be paid to the vendor

Entries to this activity account for sales tax must include the amount of the taxable sales.

Taxes are reported for any resale item.

Because the District exceeds the $50,000 limit for sales tax reporting, all schools are required to make payments electronically. In order to remit sales tax on-line, each school must have its own access code assigned by the Florida Department of Revenue. The application form (DR-600"'Enrollment Authorization for E-Service Program) may be obtained from the Florida Department of Revenue @ 1 (800) 352-3671. After you are assigned a code, log onto www.myflorida.com/dor and follow the remittance instructions.

Note: Whenever possible, pay sales tax up front to the vendor. If tax is collected, each school is required to remit sales tax to the Florida Department of Revenue.

"' II Consumer•s Certificate of Exemption I!

DEPARTMENT Issued Pursuant to Chapter 212, Florida Statutes

OF REVENUE

85-8012622264C-6 04/30/2010 Certificate Number Effective Dale

This certifies that

ORANGE COUNTY SCHOOL BOARD 445 W AMELIA ST ORLANDO FL 32801-1129

04/30/2015 Expiration Dale

~~ ....

'-i0 "'-1,'.-:~ is exempt from the payment of Florida sales and use tax on real property rented, transient rEnil.@,.8J -· ,,..., personal property purchased or rented, or services purchased. ··"'..t::-;,7.,-.,....,.,,:-;~···

" Important Information for Exempt Organizations

DEPARTMENT Of REVENUE

DR·14 R. 04/05

DR-14 R. 04/05

1. You must provide all vendors and suppliers with an exemption certifJCate before making tax-exempt purchases. See Rule 12A·1.038, Florida Administrative Code (FAC).

2. Your Consumer's Cettificate of Exemption is to be used solely by your organization for your organization's customary nonprofit activities.

3. Purchases made by an individual on behaH of the organization are taxable, even if the individual will be reimbursed by the organization.

4. This exemption applies only to purchases your organization makes. The sale or lease to olliers by your organization of tangible personal property, sleeping accommodations or other real property is taxable. Your organization must register. and collect and remit sales and use tax on such taxable transactions. Note: Churches are exempt from this requirement except when they are the lessor of real property (Rule 12A· 1.070, FAC}.

5. It is a criminal offense to fraudulently present this certificate to evade the payment of sales tax. Under no circumstances should this certificate be used for the personal benefit of any individual. Violators will be liable for payment of the sales tax plus a penalty of 200% of the tax, and may be subject to conviction of a third degree felony. Any violation-will necessitate the revocation of this certificate.

6. If you have questions regarding your exemption certificate, please contact the Exemption Unit of Central Registration at 850-487·4130. The mailing address is PO BOX 6480, Tallahassee, FL 32314-6480.

9

BOOSTER ORGANIZATIONS

School Board Policy FILE: DIB states: "Organizations which operate under the auspices and in the name of an Orange County public school as a booster club shall deposit all funds collected or earned into the school's internal accounts. These funds shall be controlled and accounted for in the same manner as other internal funds." (See Appendix)

A separate sub-account is maintained for each booster organization (#6066} in the "6" classification (i.e. Athletic Boosters, Band Boosters, etc.).

Booster fund raising activities must comply with the procedures established for other school sponsored fund raising activities. Disbursement of booster funds must comply with the procedures established for other internal fund disbursements. All disbursements must be approved by one of the organization's officers.

Note: Parent/teacher organizations such as the P.T.A. operate separately and are not required to deposit monies into Internal Accounts.

10

CONTRACTS

All contracts must be executed by the Principal for Internal Account activity. Contracts (copies} must be filed with the fiscal records for audit. Some examples of contracts may include, but not be limited to, picture sales, book fairs, disc jockey services and vending machines.

Promissory notes, installment contracts, and lease purchase agreements shall not be executed in the name of a school or any school organization except as authorized by the school board.

Excerpts from School Board Policy FILE: DJB (See Appendix)

Multi-Year Purchase Agreements - No obligation shall be created by contract, purchase order, maintenance agreement, lease-purchase agreement, lease agreement or other instrument which exceeds a period of 12 months unless such agreement contains a statement permitting the school board to unconditionally terminate the obligation at the end of any 12-month period.

11

IN-COUNTY TRAVEL PROCEDURES

Internal Accounts activity funds shall not be expended for in-county travel, or school business expenses, except when faculty members engage in activities with other schools in which there is student participation. One exception to this rule is athletic directors, assistant athletic directors and coaches may attend conferences paid for with gate receipts with the principals' approval as long as it does not cause a deficit, enhances training for the athletic directors and coaches, and is beneficial to the development of students. This would include registration, and mileage (or rental car). Mileage allowance shall not be in excess of that allowed by State Board of Education Regulations and School Board Policy FILE: DKC. (See Appendix)

Reimbursement to faculty members for mileage is permitted from the following funds:

1. Athletic funds 2. Band funds 3. Chorus funds 4. Booster organization funds 5. Class, club, or organization funds 6. General funds (requires Superintendent's written approval)

Reimbursement for in-county travel performed for authorized scouting purposes is also permitted from Athletic funds or Athletic Booster funds.

In-county travel must be properly documented. Travel forms can be printed from the OCPS Intranet website or entered on-line as required by the Travel Payables Department.

IN-COUNTY TRAVEL VOUCHER

Month Ending ------------ Payroll Area

Work Location/School Name Work Location/School #

Date IN-COUNTY PRE-PAID CONFERENCES ONLY Amount

Pre-Paid In-County Registration Fee $ -

Date IN-COUNTY REIMBURSABLE CONFERENCES ONLY Amount

Pre-Paid In-County Registration Fee $ -

Date EMPLOYEE REIMBURSEABLE TRAVEL MILEAGE (Description) Mileage

TOTAL MILES FROM PAGE 1

TOTAL MILES FROM PAGE 2

TOTAL MILES

TOTAL MILES X .555 (effective July 1, 2011)

PARKING/TOLLS (must attach receipts)

Total Cost Total Reimbursement

Employee's Signature Date Supervisor/ Grant Fund Mgr Signature Date

Type/Print Employee's Legal Name Traveler's Personnel # Traveler's Vendor#

Street Address City State Zipcode

4331 4730 Cost Center G/L Acct - In-county travel G/L Acct - Registration

Bookkeeper/Budget Contact Phone and Extension Amt Due Employee

Date

IN-COUNTY TRAVEL VOUCHER (Cont'd) Page 2

Explanation of Travel Mileage

TOTAL MILES

12

OUT-OF-COUNTY TRAVEL PROCEDURES

Internal Accounts activity funds shall not be expended for out-of-county travel, or school business expenses, except when faculty members engage in activities with other schools in which there is student participation. One exception to this rule is athletic directors, assistant athletic directors, and coaches may attend conferences paid for with gate receipts with the principals' approval as long as it does not cause a deficit; enhances training for the Athletic Directors and Coaches; and is beneficial to the development of students.

Authorized travel expenses for officers, employees and other persons acting on behalf of the school board shall be reimbursed as directed by Florida Statute 112.061 and School Board Policy FILE: DKC. (See Appendix)

Reimbursement to county employees for required out-of-county travel expense is permitted from qualified funds:

1. Athletic funds 2. Band funds 3. Chorus funds 4. Booster organization funds 5. Class, club, or organization funds 6. Special trip project funds 7. General funds (requires Superintendent's written approval)

Alternative methods may be used to compute the amounts to be paid.

Employee Reimbursable Expenses

Per Diem:

A. The traveler shall be reimbursed at the authorized rate per quarter for each quarter in which travel occurred. Quarters extend from midnight to 6:00 A.M. to 6:01 A.M. to noon, 12:01 P.M. to 6:00 P.M., and 6:01 P.M. to 11:59 P.M. Flat fee of $116.00 per day includes meals, hotel and transportation. Per Diem includes housing and meals. You cannot collect Per Diem plus subsistence (meal) allowance.

13

8. The traveler has the option to be reimbursed for actual expenses rather than at the fixed quarterly rate. If this option is exercised, the actual cost of lodging is reimbursed. Meals will be paid at the appropriate rate specified for subsistence.

C. Motel or hotel receipts must be attached regardless of the method of reimbursement selected. If the traveler stayed at the home of friends or relatives a statement to that effect, noting the names and addresses, must be attached.

D. Copy of agenda must be attached for per diem to be processed.

Subsistence (No meals unless overnight stay)

A. Receipts are not required and meals included in the agenda or airfare will not be reimbursed.

B. Breakfast: Travel must begin before 6:00A.M. and extend beyond 8:00A.M.

C. Lunch: Travel must begin before noon and extend beyond 2:00P.M.

D. Dinner: Travel must begin before 6:00P.M. and extend beyond 8:00P.M.

Transportation

A. If a privately owned vehicle (POV) is used, ignore Band C. POV round trip mileage is limited to 905 miles per trip.

B. All district air travel should be coordinated through our contracted travel service. Required AP21 can be obtained from your Cabinet Representative.

C. If public transportation is paid for personally, a receipt of cancelled airfare ticket must be attached, as well as, comparison price with our contracted travel service.

D. Vicinity mileage is that mileage other than going to and from your destination which is necessary for conduct of official business. DO NOT INCLUDE MILEAGE FOR ANY OTHER REASON. MILEAGE TO AND FROM MEALS IS NOT ALLOWABLE. THE REASON MUST BE INCLUDED. All mileage shall be shown from current chart of Orlando to city limits of Florida cities and when possible shall be computed on the basis of the current state road map.

14

Registration Fees

Original receipts representing actual cost to the staff member must be presented.

Actuals

Actual cost to the staff member based on receipts submitted, and individually approved by the principal, must be settled 7 working days after completion of the trip.

Out of county travel must be properly documented. Travel forms can be printed from the OCPS intranet website or entered on-line as required by the Travel Payable's Department.

Note: When students are involved, separate receipts (paid bills) are required for actual costs of housing and meals. Student and Staff housing and meal costs should not be comingled.

(@DJ ~

OUT-OF-COUNTY TRAVEL SETTLEMENT VOUCHER

PERSONNEL CLASSIFICATION: Administrative Instructional Other Work Location Name Work Location# ~~~~~~~~~~~~~~~~~

Name AP21 No. and T-Card 4 digit #'s SAP TRIP NO. -~~~~~~~~~

Required for All Pre-paid Airfare Accounts Payable Use Only

Home Address

Destination Pu!])ose of Travel

Left Orlando: A.M. P.M. On: Returned to Orlando: A.M. P.M. On:

ll;mployee Rei~~ursable Expenses . .. . . \~ if'_·· ..•.. ,t·'''" :·:+~ii71"AUUw•B~l!)S vi,l~Card r~ m : '>'+J\4 ::'''0%'' .;; tt(~~om~ents

., '"

Amou~t,, ff;; ... ·.. ., ' rf.ift;1f':'. ..... e.=~ . " ... Amount"· ttb '"'lit&,;,." ··.

Conventions quarters at $29.00 ea. Hotel Expenses (Detailed Receipt Required) Hotel Expenses (Detailed Receipt Required) T-Card (Attach Receipt) Subsistence (Exclude meals included in registration Internet - Business Only (Attach Receipt) -- Overnight stay required) Cardholder: I

Breakfast @ $8.00 per day Airfare (Required Receipt & ltinerarv) Lunch (ti) $13.00 per day AP21 (Attached ltinerarv Required) Dinner (ti) $25.00 per day T-Card (Attach Receipt & Itinerary)

Cardholder: I Used Public Transportation (Attach Ticket/Receipt) Rental Car (Attach Receipt) Used Private Vehicle A vis Voucher (Attach Receipt) Mileage (Vicinity) Miles@ $0.555 T-Card: (Attach Receipt) Passengers Cardholder: I

OTHER FEES Registration Fee PO#: I

Registration Fee (Original Receipt Required) Registration Fee (T-Card) Tolls (Original Receipt Required) Cardholder: I Taxi/Shuttle (Original Receipt Required) Other Travel Fees (T-Card)

Taxi/Shuttle(Attach Receipt) Baggage Fee (Original Receipt Required) Rental Car Gas (Attach Receipt) Airport/Hotel Parking(Original Receipt Required) Bal!l!age Fee (Attach Receipt) Other (Explain) Original Receiot Reauired) Airport/Hotel Parking (Attach Receipt)

Cardholder: I TOTAL DUE EMPLOYEE Total Prepaidffravel Card Expenses Total Trip Cost I

I hereby certify or affirm that this travel claim is true and correct in every material matter, that the expenses were actually incurred by the undersigned as necessary travel expenses in the performance of my official duties; and that the same

conforms in every respect with the requirements of section 112.061, Florida Statutes.

!PRINT SUPERVISOR'S NAME: I lc:.P.:.;R;:..IN_T_G_RA_N_T_F_U_N_D_M_G.;_R_'_S_N_A_M_E_:_._I ______________ _

!suPERVISOR'S SIGNATURE: I DATE

!GRANT FUND MGR'S SIGNATURE: I DATE

!EMPLOYEE'S SIGNATURE: I 4730 DATE

4332 GIL Acct. Cost Strip Amount Bookkeeper/Budget Contact Phone & Extension Traveler's Personnel No. Traveler's Vendor Number

15

INTERNAL ACCOUNT TRAVEL CARD

When travel is required for an athletic group, class, or club with a short turn-around time of one or two days, and setting up a vendor is not feasible in the time allotted (see 1099 instructions on pg 8-10), the use of the Internal Account Travel Card is authorized. Generally, the short turnaround time is due to a competition type event. The T-card cannot be used if the scheduled competition is more than a week (5 working days) from the last competition. Example: A team won a game Friday evening and the team was required to be in Chicago Wednesday for a tournament. The only allowable Internal Account T-card expenditures are the specific expenditures associated with this trip.

The Internal Account T-card must first be preapproved by the principal and subsequently approved by the Internal Account's Department.

The Internal Account T-card cannot be used for conferences/seminars. Inappropriate charges will require that the Internal Account T-card be deactivated.

The district policy and procedures for the district T-card (Travel card) is in effect for the Internal Account T-card. When the amount of the airlines, baggage (1 bag per person) if airline travel is required, rental car/transportation, and hotel is known (prior to the travel occurring), a check will be made payable to the district office to allow for the budget to be increased. Payment must be the exact amount due for the travel. It is preferable to issue a separate check to the card holder for the meals.

How to request an Internal Account T-card, and specific questions regarding the T-card program can be found on the Procurement web page, under "Purchasing Card Program".

When the use of the T-card is deemed appropriate, a check is written to the School Board of Orange County for the amount of the full trip and taken to Finance with a memo stating that the amount be placed in Fund 216. Expenditures cannot exceed the budget, therefore, please ensure that all costs are taken into consideration. Checks must be received in Finance, ELC 4th Floor, prior to the beginning of the trip. The courier will not be appropriate in these cases as time is of the essence. Checks must be hand carried to the district office.

Use of the Internal Accounts T-Card is not for circumventing the vendor process, but a solution to the time crunch for certain events. The use of the Internal Account's T-card is for student related travel only.

16

FACILITY USE PROCEDURES

Excerpts from School Board Policy FILE: KF (See Appendix)

Payment for rental, utilities, and equipment use shall be made directly to the school district by the user organization. The amount of the rental fee shall be credited to the school's budget.

School property, facilities and equipment shall not be used for the following purposes. (a) Programs involving any form of gambling or other illegal activity (b) Private tutoring for which a teacher receives a fee (c) Programs in violation of Florida Statutes or school board rules.

A "Facilities Use Agreement" must be completed prior to the facility being rented.

Note: See the OCPS Intranet website for Facilities Use Information.

17

PROPERTY ACQUISITION PROCEDURES

Property assets purchased from activity funds are added to school board property inventory records if the cost exceeds a certain dollar value and the asset life is in excess of one year. Refer to the Property Accounting intranet web site for the dollar threshold. All property acquisitions exceeding that threshold must be reported to the Property Accounting Department using the Acquisition of Property form (PROP-2). The yellow copy of the PROP-2 is attached to the invoice and requisition and filed with records for audit. The pink copy is retained in a property file at the school.

Note: If you print the PROP-2 form from the OCPS Intranet website, two white copies may act as a replacement for the pink and yellow copies.

Donated property assets are also added to school board property inventory if the estimated fair market value exceeds a certain dollar value. Refer to the Property Accounting intranet web site for the amount. Date of ownership is the same as date received. The PROP-2 form is completed and forwarded to the Property Accounting Department (retain copies- pink, yellow, or white).

Property assets manufactured by a school are added to school board property inventory records if material cost or value exceeds a dollar value. Refer to the Property Accounting intranet web-site to determine the current dollar value. The PROP-2 form is completed and forwarded to the Property Accounting Department. Attach the yellow copy to the work/job training order. The pink copy is filed in a property file.

Note: School board property on inventory that has been classified as surplus items must be disposed of according to procedures established by Property Inventory.

Other school board property may not be sold or otherwise disposed of without the Superintendent's written permission.

Software purchases that exceed a certain dollar value per application must also be added to school board property inventory records in the same manner as property assets. Refer to Property Accounting intranet web site for the current dollar value.

Equipment for curricular or classroom use cannot be purchased with internal funds unless monies have been collected and deposited into a trust account specifically for such items.

PROPERTY ACQUISITION FORM Orange County Public Schools

(To be submitted whenever property is acquired with other than budget funds)

TO: Property Accounting Department, OCPS Educational Leadership Center

FROM:

School/Work Location: ______________ _ Center#: _________ _

Item Description:------------------------------------

Number ofltems: -------------Make: ______________ _ Year/Model#-------------

Serial#:---------------

Location: Department: ------------ Building: Room # ________ _

Source: a. Internal Accounts: ( ) c. Donation/Gift: ( )

b. Found on Campus: ( ) d. Other: ( ) Specify: ________ _

Acquired/Purchased From:--------------------------------

Date of Acquisition:------------

Check# ______________ _ Cost or fair market value: $ ---------

If a property item was traded-in/exchanged for the above item, please complete the following:

a. Description of Item:---------------------------------b. Fixed Asset#:------------c. Serial#:--------------d. Allowance:$------------

Date: ___________ _

Distribution:

White Copy:

Yellow Coy: Pink Copy:

Property Inventory Department, ELC

File with Internal accounts invoice School/Work Center's Property File.

x __________________ _ (Property Olsto<lian's Signature)

PROP-2 79102

Form ID# OCPS1128Acc

PROPERTY ACQUISITION FORM Orange County Public Schools

(To be submitted whenever property is acquired with other than budget funds)

TO: Property Accounting Department, OCPS Educational Leadership Center

FROM:

School/Work Location: -~Q~\~~-~~·--------

ltem Description: La.m, M,~ r Center#: -~co:)~~--\ ____ _

Number of Items: ~~-'-----------Make: __ L __ A_-________ \ _______ _ Year/Model # JOXX ( LI o:50

Serial #: l i)~':\SA

Location: Department: _.s.M-=tcl=-=\"-'0-.,=-='------- Building: ----=-'---- Room#--"---' 0=--4-----

Source: a. Internal Accounts: ( ) c. Donation/Gift: ( ~

b. Found on Campus: ( ) d. Other: ( ) Specify: ________ _

Acquired/Purchased From: _p.,.__T~A!.......:,. ________________________ _

Date of Acquisition: _.....;;~=lL..::l_._l--K'X""-'i..__ ___ _

Check# ~--------------- Cost or fair market value: $ _ __._\ +-I D__,,OC)~~· ()~()'----

If a property item was traded-in/exchanged for the above item, please complete the following:

a. Description ofltem: --'-~---'(L.aPf'-'----------------------------b. Fixed Asset#: --~~=..,-..1 At-----------c. Serial#: ____ )-J.a........,l~A..-'--------d. Allowance:$---~ ............ /~~~-------

Date: _ ___;:~:....:..c( _.=---..,/L.-.,&)(--'-"'1'-'-----

Distribution:

White Copy:

Yellow Coy: Pink Copy:

Property Inventory Department, ELC.

File with Internal accounts invoice. School/Work Center's Property File.

x :tr,OC.:~ S,sra-'"""'<-(PropertyCustodian ·s Signature)

PROP-2 79102

Form ID# OCPS1128Acc

18

THEFT AND VANDALISM

Incidents of theft and vandalism are required to be reported on a PROP-5 form provided by Risk Management - ELC 3rd Floor or the OCPS Intranet website (School Board Policy FILE: ECAC. - See Appendix)

When theft of internal funds is discovered:

1. Notify the principal immediately 2. Compile a written report stating all known details 3. Submit report to principal for signature (indicates principal's review and should

be filed with records for audit) 4. Report the theft to Internal Audit and Risk Management and follow further

instructions

Monies paid to schools as vandalism restitution must be deposited into Internal Accounts and documented by pre-numbered receipts.

1. Vandalism repairs paid for/repaired by OCPS (Facilities/Maintenance Dept.)

a) Funds posted to a trust account (#6687) in the "6" classification b) Remit funds collected to Orange County School Board, Central Cashier, ELC 4th

Floor

Orange County Public Schools Orlando, Florida

Damage and/or Loss of Property Report

Date:

GENERAL INFORMATION

ADDRESS: PHONE#: -------

DATE OF INCIDENT: TIME OF INCIDENT: -------

WAS ENTRY MADE TO ANY PART OF BUILDING: Yes0 No0 WHO DISCOVERED: ------------WAS MAINTENANCE CALLED: YesD NoD CUSTODIAL HOURS REQUIRED TO CLEAN UP: _

WHICHLAWENFORCEMENTAGENCYCALLED: -----------------------~

POLICECASE#: ______ NAMEOFINVESTIGATOR: ------------------~

DESCRIPTION OF INCIDENT (Check item - See criteria on reverse)

TYPE: Burglary D Vandalism D Theft D FireD Disappearance D Damage D Other

SPECIFIC LOCATION OF INCIDENT:

ITEMS DAMAGED I LOST I ETC:

DoorD Floor D Lockers D Screens D Electric Fixtures D WallsD Personal Items D

Fire Extinguishers D Equipment D Furniture D Plumbing D Landscaping D Fence D Windows D

Vehicles D Audio/Visual Equipment D Computers D Other ________________ _

AMOUNTOFDAMAGETOSCHOOL: $--------------------------~ SPECIFIC DETAILS OF LOSS OR DAMAGE (where, what and how): -------------------

#of Name of Item Description County Purchase Purchase

items Model, Serial No., Etc. Identification # Year Price

Person Preparing Report------------- Principal's Signature

PLEASE DISTRIBUTE RISK MANAGEMENT (2 COPIES, * PROPERTY * SITE SECURITY * MAINTENANCE * SCHOOL FILES

PROP-5 OCPS1061 Ris

Orange County Public Schools Orlando, Florida

Damage and/or Loss of Property Report

Date: 7 /2/20XX

GENERAL INFORMATION

ADDRESS: 445 Amelia Ave Orlando FL 32801 PHONE#: 407-317-3200

DATEOFINCIDENT: ~7/~1~/=20=X~X-'----------------~TIMEOFINCIDENT: ~-------

WAS ENTRY MADE TO ANY PART OF BUILDING: Yes(:3" No0 WHO DISCOVERED: =Co=m=p=le=t=e ________ _

WAS MAINTENANCE CALLED: Yes(:3"' No0 CUSTODIAL HOURS REQUIRED TO CLEAN UP: Complete

WHICH LAW ENFORCEMENT AGENCY CALLED: =Co=m,.,.p=le=t=e-----------------------

POLICE CASE#: ~Co=m=p=le~te~ ___ NAMEOFINVESTIGATOR: =Co=m,.,.p=le=t=e ________________ _

DESCRIPTION OF INCIDENT (Check item - See criteria on reverse)

TYPE: Burglary D Vandalism g,· Theft D FireD Disappearance D Damage D Other

SPECIFIC LOCATION OF INCIDENT: Complete

ITEMS DAMAGED I LOST I ETC: Complete

Door~ Floor D Lockers D Screens D Electric Fixtures D Walls E'(' Personal Items D Fire Extinguishers D Equipment~ Furniture D Plumbing D Landscaping D Fence D Windows D Vehicles D Audio/Visual Equipment D Computers D Other _________________ _

AMOUNTOFDAMAGETOSCHOOL: $=Co=m,.,.p=le=t=e--------------------------

SPECIFIC DETAILS OF LOSS OR DAMAGE (where, what and how): =Co=m,.,.p=le=t=e-----------------

#of Name of Item Description County Purchase Purchase items Model, Serial No., Etc. Identification# Year Price

Complete Complete 1

Complete Complete Complete

Person Preparing Reet ------------- Principal's Signature

PLEASE DISTRIBUTE RISK MANAGEMENT (2 COPIE~ * PROPERTY * SITE SECURITY * MAINTENANCE * SCHOOL FILES

PROP-5 OCPS1061Ris

19

CONSULTANT AGREEMENT PROCEDURES

A principal may request a consultant to perform a specific work/service at the school such as conducting workshops, teacher/administrator training, and classroom observation. A consultant's service may be requested only by use of an "Independent Contractor Agreement" form that must be approved by the Superintendent or Authorized Designee.

In every instance, approval by a duly authorized representative of the School Board of Orange County, and the signature of the consultant, is required before services are rendered. Administrators should read carefully the guidelines to ensure compliance with policies and procedures for all parties concerned before entering into an agreement.

Forms and additional information may be printed from the OCPS intranet website. Refer to the IRS (IRS.gov) website for up to date information.

Per IRS: People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. However, whether these people are independent contractors or employees depends on the facts in each case. The general rule is that an individual is an independent contractor if the payer has the right to control or direct only the result of the work and not what will be done and how it will be done. The earnings of a person who is working as an independent contractor are subject to Self-Employment Tax.

You are not an independent contractor if you perform services that can be controlled by an employer (what will be done and how it will be done). This applies even if you are given freedom of action. What matters is that the employer has the legal right to control the details of how the services are performed.

Common Law Rules

Facts that provide evidence of the degree of control and independence fall into three categories: 1. Behavioral: Does the company control or have the right to control what the worker does and how

the worker does his or her job? 2. Financial: Are the business aspects of the worker's job controlled by the payer? {these include

things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.) 3. Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan,

insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business?

Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no "magic" or set number of factors that "makes" the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another.

The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination.

Orange County Public Schools P.O. Box 271 •

32802-0271 Orlando, Florida •

(407) 317-3200 445 West Amelia Street

32801-1127

Independent Contractor Agreement Form

For Educational Services

This contract is for use by Independent Contractors performing Educational Services. Classification for Educational Services includes individuals doing business relating to educational support objectives whose services are provided on school premises. As stated in DOE Rule 6A, 1.012 (7), the requirement for requesting bids from three (3) or more sources is hereby waived as authorized by Section 237 .02, Florida Statues, for the purchase of professional or educational services.

For purposes of this contract, the Independent Contractor Agreement for Educational Services shall be used interchangeably.

Directions: Originator and lndependert Contractor complete sections I through X, then submit this agreement to the appropriate Fund Manager or Area Superintendent/Cabinet Member.

This agreement made this day of 20 by and between a duly authorized representative of the School Board of Orange County Florida referred to as and

(Originator) ____________ hereinafter referred to as Independent Contractor for the purpose of

(Independent Contractor) providing the services described below. This document is the only OCPS-authorized agreement form. This agreement becomes effective on the date this document is fully executed, including all signatures and approvals that appear on this document and will expire June 30 of the current fiscal year which runs from July 1 to June 30.

Originator:------------- School or Work Location-----------Signature

l(a). Will Independent Contractor's work meet any of the following three (3) criteria? Yes_ No_ 1) Employees of the vendor will be on school grounds when students are present. 2) Have direct contract with students. 3) Have access to or control of school funds.

l(b). If yes, see Fingerprinting items 2 & 3 under Tenns and Conditions.

II. Rationale (Completed by Originator/Work Location) ~h~need~be~gaddressed? ___________________________ _

Describe services and required specialized expertise to be provided by the Independent Contractor.

Is this specialized expertise available through OCPS staff? Yes No __ _ If yes, please explain wt¥ the services are being purchased from the Independent Contractor.

Theseserv~esarere~tedto ... ___________________________ _

District Goal:------

OCPS I 006 Pro (Revised I 0/07)

Ill. Expected Results (Completed by lndependert Contractor and Originator) Identify the expected results of obtaining these services.

Describe how these results will be monitored and evaluated and to whom they will be reported; and the timeframe for reports to be generated.

Sign here to indicate your agreement that these services are targeted on clearly identified needs and in your professional judgment, it is reasonable to expect they will produce the intended results.

Originator _______________ _

Independent Contractor-----------

IV. Timeframe and Payment (Completed by Originator) Indicate the beginning and ending dates for the performance of these services.

From _____ _ to ______ 20 __ (The term may not extend beyond June 30.)

Indicate the rate of payment for these services.

Lump Sum $ ____ (Inclusive of all fees, charges including Travel & per diem)

___ Days at Daily Rate of$ ____ = $ Total

___ Hours at Hourly Rate of$ = $ Total

Per Diem$__ Lodging$ __ _ Air Travel $ Mileage $ __ Other$. ___ _

If approved in advance, indicate authorized expenses: (Travel, per diem and/or meal allowance, and mileage to be paid in accordance with OCPS Rules and adopted rates.)

V. Payment Limit (Completed by lndependert Contractor) Please indicate all other OCPS schools or departments for which you are currently providing services or you have provided services within this fiscal year. (Write the dollar amount of your contract with each school or department in parentheses following the name of the school or department.)

If the total dollar amount of contracts provided by you exceeds $50,000 for this fiscal year, a board resolution is required prior to issuing a purchase order or making vendor payment. Independent Contractor should provide a copy of the approved resolution if one already exists. Please attach that copy to the Agreement prior to sending it to Procurement Services. Please enter total dollar amount of all contracts within this fiscal year, including this contract: $ ________ _

VI. Employment Status (Completed by Independent Contractor) I am a current employee of Orange County Public Schools. (Respond YES or NO.) YES NO __ _

I am retired and receiving benefits under the Florida Retirement System. (Respond YES or NO.) YES NO __ _

2 OCPS I 006 Pro (Revised I 0/07)

I am retired from OCPS within the past 12 months. (Respond YES or NO.) YES NO ---If yes to above, do you have a completed Employer Relationship Questionnaire? (Respond YES or NO.) Please attach your approval notification. YES NO __ _

VII. Nepotism (Completed by Independent Contractor) If the services you will provide through this contract place you in a direct line of supervision with one or more relatives (as defined in General Personnel Policies GB) please indicate each individual's name and position.

VIII. Independent Contractor's Information (Completed by Independent Contractor) Independent Contractor's SSN or EIN ------------------------Independent Contractor's Name: --------------------------Company Name:---------------------------------Address: __________________________________ _

Telephone Number: Fax Number: ------------Email Address: ----------------------------------Vendor# __________ _

* Proof of Liability Insurance must be shown or authorization of waiver obtained by superintendent designee.

IX. Signatures (Must be original signatures) Print Name: Signature ___________ Date _____ _ (I ndependert Contractor)

Print Name: Signature ___________ Date _____ _ Originator (Principal or Work Location Supervisor)

Print Name: Signature ___________ Date _____ _ Fund Manager (for special projects, see item# 7 of General Instructions)

Area Superintendent or Executive Cabinet Member's Decision: Approved ____ ~nied: ____ _

Print Name: Signature ___________ Date _____ _ Area Superintendent or Executive Cabinet Member

Board Approved (Criteria for approval - Purchase orders and contracts exceeding $50,000) Date: Resolution: ----------

X. Purchasing Information (Completed by Originator) Requisition Number Cost Center ________ GL Account ___ _

To Be Completed By Procurement Services Department

XI. Procurement Services (verify completion/receipt) 1) *Fingerprinting *Cleared by HR

Approved by Procurement Services: _____________ Date _______ _

3 OCPS I 006 Pro (Revised I 0/07)

20

Scholarships

At times scholarships are awarded to students. Scholarships do not require a 1099. Checks for scholarships are entered in SFO using the "Scholarship" vendor.

If you have questions regarding if an amount is a "Scholarship" please contact the Internal Account's Department.

21

Parent Teacher Associations/Foundations

Parent Teacher Associations

Parent (PTA-PTO) or other organizations connected with a school may sponsor fund raising projects and activities provided instructional time is not affected. Such activities shall be conducted in accordance with School Board Rules and shall be approved by the school principal before any activities can be initiated.

Foundations

The definition of a foundation is a charitable organization that, while serving a good cause, does not qualify as a public charity by government standards.

The most common foundation that operates for educational purposes is set up under subsection 501c3 of the Internal Revenue Code. This subsection relates to non-profit organizations and tax law and identifies which nonprofit organizations are exempt from paying federal tax.

"Foundation" is not a legal term, so if an organization has the word "foundation" in its name, do not assume that it is a legal "foundation".

All exempt organizations submit annual filings to the IRS. Private foundations file Form 990-PF; public foundations file Form 990, like other public charities. These filings are public documents and have valuable information about an organization's finances, board members, and key employees.

School wide fund-raising activities for the benefit of charitable groups and not for the direct benefit of the school shall be clearly advertised as a nonschool charity and must be approved, in advance, by the school principal.

Note: All funds collected in connection with school-sponsored or related activities involving school property, or students, shall be included in and become a part of the internal funds of the school. However, if a PTA or Foundation conducts the fundraiser, revenue may be placed in their funds.

22

Journal Entries

Journal Entries are used when a credit/debit is posted to your account from the bank. This can include bank service fees, returned checks, or interest received. Procedures on completing a journal entry can be found in the School Funds Online Handbook. The most common journal entries are:

Bank Charge/Other Debits: Journal entries of this type are used for bank fees, returned check bank fees, or deposit corrections. Returned checks are not entered here.

Bank Interest/Other Credits: Journal entries of this type are used for bank interest or bank corrections. Do not enter returned check recoveries with this journal entry.

Returned Check: When a returned check is received or recovered, a journal entry must be entered as a returned check.

Fund Transfer: Journal entries of this type are used when funds are transferred between accounts in SFO. For example, at year-end any remaining funds in the 5th grade, gth

grade, or Seniors Field Trip accounts must be transferred to the general account. Fund transfer journal entries should be limited, and when necessary, must follow internal account policies.

Checks (or Receipts) to Wrong Account: There are separate SFO journal entries for "checks to the wrong account" and "receipts to the wrong account." Journal entries of this type are used when entering a check or receipt and the wrong account was used. Instead of voiding the check or receipt, when using this journal entry, SFO will correct the error according to the new account selected.

Checks (or Receipts) for Wrong Amount: There are separate SFO journal entries for "checks with the wrong amount" and "receipts with the wrong amount." Journal entries of this type are used when a wrong amount on a receipt was entered in error or the bank clears a check for a different amount. Instead of voiding the check or receipt, when using this journal entry, SFO will correct the error based upon the new amount entered.

Void Journal Entries: If a journal entry was made in error or not dated correctly, a journal entry is needed to void the incorrect journal entry.

Note: Step #5 in the reconciliation process is not to be used in lieu of the journal entry process.

23

Deposits in Transit

Deposits in Transit are deposits entered in SFO during the month and not recorded by the bank during the same month. No action is needed until the following month when the deposit shows on the bank statement. At this time the deposit will be checked off during Step #3 of the reconciliation process to clear the deposit in transit.

The Deposits in Transit report is forwarded to the Internal Account's Department along with the monthly bank reconciliation paperwork. Follow instructions on printing the Deposits in Transit report in the School Funds Online Handbook.

Note: All deposits in transit must be cleared during the reconciliation process and not cleared by entering a journal entry or during Step #5 of the reconciliation process. Ensure deposits in transits are cleared by the following month, and if not, research why the deposit(s) is not on the bank statement.

24

Outstanding Checks

Outstanding checks are checks written and recorded in SFO but have not cleared the bank. No action is needed until the bank cashes the check. When the check is cashed by the bank, the check should be cleared from the outstanding check list by checking off the appropriate check on Step #4 during the reconciliation process.

The outstanding checks report is forwarded to the Internal Account's Department along with the monthly bank reconciliation paperwork. Follow instructions on printing the outstanding checks report in the School Funds Online Handbook.

Note: Outstanding checks should be on file for a minimum of 180 days. If a reasonable amount of time and effort has taken place to contact the vendor to inform them that their check is still pending, then the check should be voided. Voiding an outstanding check removes the check from the outstanding checks report and places the funds back into your cash balance to be used in the future. If a check clears the bank after a stale dated check is voided, a bank charge/other debit journal entry must be entered.

25

Trial Balance

The trial balance reflects your account balances in all accounts. The trial balance should be reviewed throughout the year to ensure that the balances are correct. The cash and investment section equals all "regular" accounts. An example of a trial balance follows.

Note: The asset account balance column equals the regular account balance column. If the total debits do not agree with the total credits at the bottom of the report, contact the Internal Account's Department immediately for assistance.

Account Description

0100.000 Cash Account

0300.000 Savings Account 1

1000.000 Athletics-General

3103.000 Class-Grade 1

3104.000 Class-Grade 2

3106.001 Grade 4 Teacher A

5002.000 Kindergarten Department

5003.000 1st Grade Department

5004.000 2nd Grade Department

5005.000 3rd Grade Department

6218.000 Extended day Tuition

7000.000 General Activities

8/28/2012 2:57:32 PM

Trial Balance Report

TRA Training School

Balance as of: 8/28/2012

Type Asset Acct Balance

A $45,695.00

A $2,000.00

N

N

N

N

N

N

N

N

N

N

Total Debits

$47,695.00

TRA Training School

Regular Acct Balance

($3.00)

$1,200.00

$1,200.00

$500.00

$1,200.00

$1,200.00

$1,200.00

$1,200.00

($2.00)

$40,000.00

Total Credits

$47,695.00

Page 1

26

AUDIT PREPARATION

At the end of each fiscal year (June 30), each school is required to gather all Internal Accounts information and prepare a box for external auditors.

Listed below are items that should be in each school's box:

Monthly Reconciliation (July-June) Trial Balance (end date 6/30/xx) Bank Statements - Checking, Investments, Savings, etc. (July-June) Bank Debit/Credit Notices (if available) Deposit Slips (in deposit number order) Cancelled Checks (If available place in numeric order including voided checks) NSF advices (if applicable) Cash Account History (7 /1/XX through 6/30/XX} Receipt Register (7 /1/XX through 6/30/XX} Check Register (7 /1/XX through 6/30/XX) Journal Entry Register (7 /1/XX through 6/30/XX} Receipts and Disbursements Report (end date 6/30/XX) Trial Balance as of 6/30/XX Journal Entries Folder (Individual sheets approved by the principal) Contract Folder (copies of vending machine, book fair, pictures, and facilities use

agreement contracts) Sales Reports Fund Raiser Request Forms Monies Collected Forms filed in numerical order by official receipt number Ticket Sales/Inventory Reports Subsidiary Receipts (in numerical order; calculator tape attached; official receipt

reference) Subsidiary Receipt Assignment & Accountability Forms (must be signed by the

principal and all explanation letters for missing subsidiary receipts attached)

Supply/Book store Inventory Control Cards Purchase Order Register Requisitions/Paid Invoices Accounts Payable Records Accounts Receivable Records Inventory Records Job Training Orders

Project Work Orders Extended Day Reconciliations Extended Day Subsidiary Receipt Assignment and Accountability Form

Page 9-27

Elementary schools will also provide the auditors with a box from Extended Day prepared by the coordinator.

Note: Audit Matrix forms can be found on the OCPS intranet under "forms". Send the completed Audit Matrix forms, signed by the principal, to the Area Superintendent. The Area Superintendent will then forward it to the Audit Department.

28

INVENTORY

At a minimum, annually, a count of inventory is conducted by school staff.

All schools are required to report Inventory at year-end. For those schools with no data to report, the Internal Account's Department provides a special inventory form along with the year-end closing instructions. This form must be signed by the principal and attests to the fact that the school has no inventory at June 30.

IF YOU DO NOT HAVE ANY INVENTORY TO REPORT FOR THE 2011/2012 SCHOOL YEAR,, PLEASE SIGN AND RETURN THE STATEMENT BELOW WITH YOUR FINAL YEAR-END PRINCIPAL'S REPORT TO FINANCE BY THURSDAY, JULY 12, 2012:

SCHOOL NAME: _0=-:.r=la;;..;...;:nd;;..;:;..o....:....;;H-=-S-___ _

SCHOOL NUMBER: 0001 --'-~------

THE ADMINISTRATOR'S SIGNATURE BELOW CERTIFIES THAT OUR SCHOOL HAS NO INVENTORY TO REPORT FOR THE 2011/2012 SCHOOL YEAR.

,,~,)()( -----------Administrator's Signature Date

29

BANK INVESTMENT FORM

Annually, at year-end, all bank and investment accounts (checking, money markets, Certificates of Deposit, etc.) must be reported with your Internal Account reports. Include with your final Internal Account report copies of June 30 bank statements. The checking account statements will always be included with your year-end reports.

If you do not have money markets, Certificate of Deposits, Investment accounts, etc. the Internal Account's Department provides a special Year-end Bank Investment form with the year-end closing instructions. This form must be signed by the principal and attests to the fact that the school does not have investment account information to report for the items checked on the form as of June 30.

YEAR-END BANK INVESTMENT FORM

IN ADDITION TO YOUR CHECKING ACCOUNT IF YOU HA VE OTHER BANK ACCOUNT(S) TO REPORT, PLEASE SEND JUNE'S BANK STATEMENT(S) WITH YOUR FINAL INTERNAL ACCOUNT REPORT.

IF YOU DO NOT HA VE THE INVESTMENTS NOTED BELOW TO REPORT FOR THE __ / SCHOOL YEAR PLEASE CHECK THE APPROPRIATE BOX(S). PLEASE SIGN, DATE, AND RETURN THIS FORM WITH YOUR FINAL YEAR-END REPORTS TO THE INTERNAL ACCOUNTS DEPARTMENT BY THE SPECIFIED

DATE.

CHECK ALL THAT APPLY STATING THAT THERE IS NO INFORMATION TO REPORT:

Q MONEY MARKET

Q CERTIFICATE OF DEPOSIT

Q SAVINGS

SCHOOL NAME: ------------

SCHOOL NUMBER: -----------

THE ADMINISTRATOR'S SIGNATURE BELOW CERTIFIES THAT OUR SCHOOL DOES NOT HA VE THE BANK/INVESTMENT ACCOUNTS CHECKED ABOVE FOR THE I SCHOOL YEAR.

Administrator's Signature Date

30


Q. During year-end after we've reconciled our accounts and we're waiting for the district office to roll our accounts to the new fiscal year, the principal comes to the bookkeeper with an urgent purchase that can't wait until the accounts are rolled. What do we do?

A. Due to the urgent status a manual check can be issued. When the school has been rolled to the new fiscal year the manual check must be entered in SFO. This process is used on an urgent basis only and must be documented as to why a manual check was required.

Q. How will I know that my books have been rolled to the new fiscal year by the district office?

A. If your books have been rolled you'll receive a notification from the district office on the yellow post-it note as soon as you sign on to SFO.

Q. I have a new principal. Do I need to be audited?

A. No, unless there are concerns regarding your financial records. If that's the case, the principal would request an audit through our district Internal Audit Department.

Q. I forgot to pay the vendor upfront for sales tax. May I partner with a school nearby to remit the sales tax on my behalf?

A. No, the Florida Department of Revenue requires all schools to have their own access code to remit sales tax collected.

Q. There are several SFO reports that have signature lines. Do all of the reports need to be signed by the principal?

A. All journal entry, bank reconciliations, deposits in transit, outstanding checks, and receipts and disbursement reports must be signed.

Q. I have a policy question that's not addressed in the manual. Whom do I call?

31

A. Contact the district's Internal Account's Department for questions regarding policy.

Q. I'm trying to reconcile my bank account but I'm having trouble. Who can help me?

A. When you're having issues reconciling your bank account, call SFO (School Funds On-line at 1-800-449-4872.

APPENDIX

SCHOOL BOARD POLICY INFORMATION

DFAA- Use of Surplus Funds/Investment of School Board Funds DH - Bonded Employees and Officers DIB -Types of Funds/School Internal Account Funds DID - Inventories and Property Records DJB - Purchasing Procedures DKC - Reimbursement of Expenses/ Authorized Travel Expenses ECAC - Vandalism IHD -Adult Education JJA- Student Organizations JJE - Student Fund Raising Activities JRD - Photographs of Students KF - Public Use of School Board Facilities

USE OF SURPLUS FUNDS

TITLE: Investment of School Board Funds

POLICY:

(1) Purpose of Investment Policy

The purpose of this policy is to set forth the investment objectives and parameters of managing public funds for Orange County School District (the District). The policies are designed to ensure prudent investment management and to provide liquidity as needed with competitive pricing and a market return on investment.

(2) Scope of Investment Policy

This policy applies to all funds held for the District in excess of those required to meet current expenses. The investment policy shall not apply to pension funds or funds related to the issuance of debt where there are other existing policies or indentures in effect for such funds.

(3) Goal

The goal of the investment program, to the extent feasible, shall be:

To ensure that all of the public funds in possession of the School Board are invested 100 percent of the time in either interest bearing accounts, or in interest bearing securities.

(4) Investment Objectives

The primary objectives for all investment activities for the District shall be safety of principal, liquidity, and return of investment, in that order.

(a) Safety of Principal is the foremost objective of this policy. Investment transactions shall seek to keep capital losses at a minimum, whether they are from securities defaults or erosion of market value. To attain this objective, diversification is required in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio.

(b) Maintenance of Liquidity The portfolios shall be managed in such a manner that funds are available to meet reasonable anticipated cash flow requirements in an orderly manner. Periodical cash flow analyses will be completed in order to ensure that the portfolios are positioned to provide sufficient liquidity.

(c) Return on Investment Investment portfolios shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the investment risk constraints and liquidity needs. Return on investment is of least importance compared to the safety and liquidity objectives described above. The core of investments is limited to relatively low risk

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securities in anticipation of earning a fair return relative to the risk being assumed.

(5) Delegation of Authority

In accordance with District policy, the responsibility of the oversight and direction of the overall investment program resides with the District's Chief Financial Officer. The Chief Financial Officer shall establish written procedures for the management of the investment program and a system of internal controls to regulate the cash management and investment activities. Responsibility to manage the Districts' investment program is delegated to the Office of Management and Budget, specifically to the Senior Administrator of Cash Management and Budget as the Investment Officer. The Investment Officer shall act in accordance with the established written procedures and internal controls and shall maintain and update such procedures and internal controls as needed and approved.

(6) Standards of Prudence

The standard of prudence to be used by investment officials shall be the "prudent person" standard and shall be applied in the context of managing the overall investment program. Investment officers acting in accordance with written procedures and this investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectation are reported to the Chief Financial Officer in a timely fashion and the liquidity and the sale of securities are carried out in accordance with the terms of this policy. The "prudent person" rule states the following:

"Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived from the investment."

(7) Ethics and Conflicts of Interest

Employees involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Also, employees involved in the investment process shall disclose to the District any material financial interests in financial institutions that conduct business with the district, and they shall further disclose any material personal financial/investment positions that could be related to the performance of the District's investment program.

(8) Internal Control Policies and Procedures

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The Chief Financial Officer shall establish a system of Internal Controls and operational procedures that are designed to safeguard the District's funds and ensure protection from loss, theft, or misuse. No person can engage in an investment transaction, except as provided under the terms of this policy and within established procedures. The Investment Officer shall be responsible for investment transactions undertaken and shall monitor the internal controls to regulate the activities of subordinate individuals and to ensure compliance with the policies and procedures. The written procedures should include reference to Delegation of Authority, Custodial, Recordkeeping, and Authorization, surety bond, conflicts of interest, separation of duties, investment objectives, permitted investments and diversification, safekeeping, wire transfers, and repurchase agreements.

Internal controls for investments are subject to review by independent auditors as part of the annual financial audit.

(9) Continuing Education

The Investment Officer directly responsible for daily investment activity and other appropriate staff, as designated by the Chief Financial Officer, shall annually complete a minimum of 8 hours of continuing education in subjects or courses related to investment practices and products.

(10) Authorized Investment Institutions and Dealers

The Investment Officer will maintain a list of financial institutions and broker/dealers who are authorized to provide investment services to the District. Updated copies of the investment policy will be provided as needed to each authorized broker/dealer and financial institution doing business with Orange County Public Schools. A periodic review of the financial condition and registration of qualified financial institutions will be conducted by the Investment Officer.

(11) Maturity and Liquidity Requirements

To the extent possible, an attempt will be made to match investment maturities with known cash needs and anticipated cash flow requirements. Investments of current operating funds shall have maturities of no longer than twenty-four (24) months.

Investments of non-operating funds shall have a term appropriate to the need for funds, but in no event shall exceed (6) years in effective maturity.

The maturities of the underlying securities of a repurchase agreement will follow the requirements of the master repurchase agreement.

(12) Competitive Selection of Investment Instruments

After the Investment Officer has determined the approximate maturity date based on cash flow needs and market conditions and has analyzed and selected one or

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more optimal types of investments, a minimum of three (3) qualified banks and/or approved broker/dealers must be contacted and asked to provide bids/offers on securities in question. Bids will be held in confidence until the bid deemed to best meet the investment objectives is determined and selected.

Under certain conditions competitive bidding may not be feasible or appropriate. Those conditions may include but are not limited to, the following:

(a) Investments in Money Market Funds.

(b) When time constraints due to unusual circumstances preclude the use of the competitive bidding process.

(c) When no active market exists for the issue being traded due to the age or depth of the issue.

(d) When a security is unique to a single dealer, for example, a private placement or when an instrument is written specifically for the District.

(e) When the transactions involve new issues or issues in the "when issued" market.

Overnight sweep repurchase agreements will not be bid, but may be placed with the District's depository bank relating to the demand account for which the repurchase agreement was purchased.

(13) Authorized Investments

The investment portfolio shall be diversified to avoid over concentration in a specific maturity, issuer, instrument, dealer, financial institution, etc. Percentages listed are maximum percentages that should be invested in the overall portfolio at any time during the year. The Chief Financial Officer and the Investment Officer shall have the option to further restrict investment percentages from time to time based on market conditions, risk and diversification investment strategies. The percentage allocations requirements for investment types and issuers are calculated based on the original cost of each investment. Investments not listed in this policy are prohibited.

The following list of investments is authorized for Orange County Public Schools:

(a) Direct Obligations of the United States Treasury

(b) United States Government Sponsored Agencies or Federal Instrumentalities (no explicit government guarantee)

1. Government Sponsored Agencies a. Federal Home Loan Mortgage Corp (FHLMC) b. Federal National Mortgage Association (FNMA)

2. Instrumentalities a. Federal Farm Credit Bank (FFCB) b. Federal Home Loan Bank (FHLB)

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(c) Interests in the Florida Local Government Surplus funds Trust Fund or other similar common trust fund for which such state, or a constitutional or statutory officer or agency thereof, shall be the custodian.

(d) Investment in the Florida Education Investment Trust Fund

(e) The Investment Officer may invest in non-negotiable interest bearing time certificates of deposit or savings accounts in banks organized under the laws of this state and/or in national banks organized under the laws of the United States and doing business and situated in the state of Florida, provided that any such deposits are secured by the Florida Security for Public Deposits Act, Chapter 280, F.S ..

(f) Repurchase Agreements. Secured repurchase agreements can be entered into only with qualified Florida public depositories or qualified principal dealers in U. S. Government Securities. Repurchase Agreements must be fully collateralized by direct obligations of the United States Treasury, United States Federal Agencies or United States Government Sponsored Agencies and Federal Instrumentalities with maturities under five (5) years and must have a market value for the principal and accrued interest of at least 102%.

(g) State and/or Local Government Taxable and/or Tax-Exempt Debt. The Investment Officer may invest in state and/or local government taxable and/or tax-exempt debt, general obligation and/or revenue bonds, rated at least "Aa" by Moody's and "AA" by Standard & Poor's for long-term debt, or rated at least "MIG-1" by Moody's and "SP-1" by Standard & Poor's for short-term debt.

(h} Corporate Notes. The Investment Officer may invest in corporate notes issued by corporations organized and operating within the United States or by depository institutions licensed by the United States that have a long term debt rating, at the time or purchase, at a minimum "Aa2" by Moody's or a minimum long term debt rating of "AA" by Standard & Poor's.

(i) Commercial Paper. The Investment Officer may invest in commercial paper of any United States company that is rated, at the time or purchase, "P-1" by Moody's and "A-1" by Standard & Poor's (prime commercial paper).

0) Money Market Mutual Funds. The Investment Officer may invest in shares in open-end, no-load funds provided such funds are registered under the Federal Investment Company Act of 1940 and operate in accordance with Title 17 Code of Federal Regulations. § 270.2a-7, which stipulates that money market funds must have an average weighted maturity of ninety (90) days or less and be AAA rated. The prospectus of the funds will indicate that the share value shall not fluctuate.

(k) Bankers Acceptances. The Investment Officer may invest in bankers' acceptances issued by a domestic bank or a federally chartered domestic office of a foreign bank, which are eligible for purchase by the Federal Reserve System, at the time or purchase, the short-term paper is rated, at a minimum, "P-1" by Moody's Investors Services and "A-1" Standard & Poor's.

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(I) Bank Money Market Deposit Account. The Investment Officer may invest in nonnegotiable interest bearing Money Market Deposit Accounts from banks that are not Chapter 280 F.S. compliant. The bank(s) must have long-term ratings of Mor Aa3 from S&P and Moody's respectively and the account must provide full daily liquidity.

(14) Portfolio Composition, Investment Parameters Sector Allocation

(a) Direct Obligations of the U. S Treasury 100% • Issuer Limit: none • Maximum Maturity: 5 years

(b) U.S. Government Sponsored Agencies (Federal Instrumentalities) 80% • Issuer Limit: 50% • Maximum Maturity: 6 years

(c) Florida Local Government Investment Pool or other similar common trust 100%

(d) Florida Education Investment Trust Fund 100%

(e) Certificates of Deposit and Savings Accounts 100%

(f) Repurchase Agreement, fully collateralized by Direct Obligations of U. S. Government Securities 30%

• Issuer Limit: None • Maximum Maturity: 2 years

(g) State and/or Local Govt. Taxable or Tax-Exempt Debt • Issuer Limit: 10% • Maximum Maturity: 5 years

(h) Corporate Notes • Issuer Limit: 5% • Maximum Maturity: 5 years

(i) Commercial Paper • Issuer Limit: 5% • Maximum Maturity: 270 days

0) Money Market Mutual Funds • Issuer Limit: 75%

(k) Bankers Acceptances • Issuer Limit: 15% • Maximum Maturity: 180 days

(I) Money Market Deposit Account

(15) Derivatives and Reverse Repurchase Agreements

20%

10%

10%

100%

35%

80%

Investment in any derivative products or the use of reverse repurchase agreements requires specific board approval prior to their use. If the board approves the use of derivative products, the Investment Officer shall develop sufficient understanding of the derivative products and have the expertise to manage them. A "derivative" is defined as a financial instrument the value of which depends on, or is derived from, the value of one or more underlying assets or indices or asset values. If the board approves the use of reverse repurchase

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agreements or other forms of leverage, the investment shall be limited to transactions in which the proceeds are intended to provide liquidity and for which the Investment Officer has sufficient resources and expertise to manage them.

(16) Safekeeping and Third Party Custody of Investments.

All securities, with the exception of certificates of deposits, shall be held with a third party custodian; and all securities purchased by, and all collateral obtained by, the district should be properly designated as an asset of the district. The securities must be held in an account separate and apart from the assets of the financial institution. A third party custodian is defined as any bank depository chartered by the federal government, the state of Florida, or any other state or territory of the United States which has a branch or principal place of business in the state of Florida as defined in § 658.12, F.S., or by a national association organized and existing under the laws of the United States which is authorized to accept and execute trusts and which is doing business in the state of Florida. Certificates of deposits will be placed in the provider's safekeeping department for the term of the deposit.

The Superintendent or his designee, upon approval of the Orange County School Board, will execute on behalf of the district, third party custodial agreement(s) with its bank(s) and depository institution(s). Such agreements may include letters of authority from the district, details as to the responsibilities of each party, method of notification of security purchases, sales, delivery, procedures related to repurchase agreements and wire transfers, safekeeping and transaction costs, procedures in case of wire failure or other unforeseen mishaps and describing the liability of each party.

The custodian shall accept transaction instructions only from those persons who have been duly authorized by the School Board of Orange County and which authorization has been provided, in writing, to the custodian. No withdrawal of securities, in whole or in part, shall be made from safekeeping, shall be permitted unless by such a duly authorized person.

The custodian shall provide the District with safekeeping receipts that provide detail information on the securities held by the custodian. Security transactions between a broker/dealer and the custodian involving the purchase or sale of securities by transfer of money or securities must be made on a "delivery vs. payment" basis, if applicable, to ensure that the custodian will have the security or money, as appropriate, in hand at the conclusion of the transaction. Securities held as collateral shall be held free and clear of any liens.

(17) Reporting

The Investment Officer shall provide the Finance Department timely transaction data as necessary to record and document investment activity.

On a quarterly basis, the Investment Officer shall prepare and submit to the board a written report on all invested funds. The quarterly report shall provide all, but not limited to, the following: a complete list of all invested funds, name or type

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of security in which the funds are invested, the amount invested, the maturity date, income earned, the book value, the market value and the yield on each investment.

Orange County Public Schools will use "benchmarking" as a means of evaluating the portfolio performance on a quarterly basis. Benchmarking is the method of setting a standard average rate of return for comparable investments with similar credit, market and liquidity risks.

(18) Board Update

Every two calendar years commencing January of 2010, the Use of Surplus Funds (DFAA) will be brought before the board for review.

STATUTORY AUTHORITY: Section 218.415, 230.23(10)(K), 236.24(2), 237.211(4), FS

STATE BOARD OF EDUCTION RULES: 6A-1.0012, Fla. Admin. Code

ADOPTED: 01/12/10

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BONDED EMPLOYEES AND OFFICERS FILE: DH

TITLE: Bonded Personnel

POLICY:

(1) Blanket Bond - Each employee in the school system who is responsible for receipt, custody or disbursement of school funds or property shall be bonded in the amount of $10,000. Individuals occupying the following positions shall be bonded in an additional amount as prescribed below.

(a) Chief Financial Officer, fiscal services $100,000 Senior Director, budget

(b) Senior Director, finance, $100,000

(c) Senior Director, information systems, $100,000

(d) Director , payroll services, $100,000 Senior Manager, payroll services

(e) Director, accounts payable and property accounting, $100,000 Senior Manager, accounts payable

(f) Senior Director, employment services, $100,000

(g) Senior Administrator, cash management , $100,000

(h) Senior Specialist, cash management, $100,000

(2) All bonds shall be executed by a surety company authorized to do business in Florida and shall be conditioned upon the faithful performance of each employee of all assigned duties, including the proper safeguarding of all public funds and property over which the employee has supervision.

LAW IMPLEMENTED: Section 1001.42, 1010.07, Florida Statutes

STATE BOARD OF EDUCATION RULE: 6A-1.0692

ADOPTED: 11/17/08

TYPES OF FUNDS FILE: DIB

TITLE: School Internal Account Funds

POLICY:

(1) Basic Principles Governing School Internal Account Funds

(a) Purpose - School internal account funds shall be used to finance a program of activities approved by the school board which supplement those activities provided from school district funds.

(b) Scope - All funds collected in connection with school-sponsored or related activities involving school property or students shall be included in and become a part of the internal funds of the school. Financial transactions of all school organizations shall be accounted for in school internal funds. All organizations connected with or operating in the name of the school which obtains money from the public shall be accountable to the school board for receipt and expenditure of those funds in the manner prescribed herein.

(c) Benefit to Students - Funds collected each year shall be expended to benefit those students currently in school unless those funds are being collected for a specific documented purpose. Funds collected for a specific purpose shall be expended for the purpose collected. All internal funds designated for general purposes shall be used to benefit the student body.

(d) Conflicts with School Board Policy - No fund raising activities which conflict with any program or policy approved or administered by the school board may be undertaken by the school, by any group within the school or by any group connected with the school and using the school name.

(e) Consistency with Legal Requirements - The collecting and expending of internal funds shall be in accordance with the Florida Constitution, existing Florida Statutes, State Board of Education Rules, School Board Rules and the Florida High School Activities Association rules. Sound business practices shall be observed in all transactions.

(f) Competition with Commercial Firms - Student projects and activities financed with internal funds and designed to provide educational experiences shall be conducted in such a manner as to offer a minimum of competition to commercial firms.

(g) Purchases - Purchases from internal funds shall not exceed the resources of the purchasing account except for items for resale.

(h) Internal Controls - An adequate system of internal control shall be maintained in order to safeguard the assets of the school internal funds.

(2) General Practices to be observed in School Internal Funds

(a) Employee Bonds - All employees having responsibility for handling funds or for recording financial transactions shall be bonded in the manner prescribed by File DH, Bonded Personnel.

(b) Approval of Purchases - All purchases from internal funds shall receive advance written authorization of the principal or designee. Neither the school nor the school board shall be liable for any purchase in the name of the school made without express prior written approval. Any person who makes or approves the making of any such unauthorized purchase shall be personally liable for the amount of the obligation.

(c) Prenumbered Receipts - Approved prenumbered receipts shall be used as the means of recording cash received and as the basis for entries to accounting records.

(d) Prenumbered Checks - Approved prenumbered checks shall be used as the means of disbursing funds and as the basis for entries to accounting records.

(e) Instruments of Obligation - Promissory notes, installment contracts, lease agreements or lease-purchase agreements shall not be executed in the name of a school or any school organization. All such obligations shall be executed by the school board.

(f) Accommodation to Employees or Others - Internal funds shall not be used to cash personal checks, make any kind of loans, pay any form of compensation directly to school board employees or extend credit. Purchase of articles for the personal use of any person shall not be made from internal funds.

(g) Fiscal Year - Internal funds shall be accumulated and utilized on the same fiscal year basis as all other school district funds. No school organization shall make expenditures that exceed the cash resources available to that organization. All accounts payable shall be disclosed to the school board at the end of the year.

(h) Reconciliation of Bank Statements - Bank statements shall be reconciled by two individuals as soon as received and submitted to the principal for review and approval.

(i) Monthly Financial Reports - Monthly financial reports shall be made in written form to provide the school administration with financial information necessary for appropriate decision making.

0) Annual Financial Reports - Annual financial reports shall be submitted to the administrator, internal accounting on or before August 1 for consolidation and inclusion in the district's annual financial statements.

(3) Standards, Practices and Procedures for School Internal Funds

(a) Banking Practices

(i) Depositories for Internal Funds - Depositories in which internal funds are kept shall be certified by the state as qualified public depositories, approved by the school board, and shall be required to furnish the same type of security for deposits as is required for other school board funds. (ii) Bank Accounts - Each school shall have only one checking account which shall be entitled The School Board of Orange County, Florida, (School Name) Internal Fund. This account title must be imprinted on all internal fund checks and deposit slips. All monies received by the school shall be deposited intact as collected into this account and all disbursements shall be made by checks drawn on this account. Savings or investment accounts shall be titled in the same manner.

(iii) Check Signatures - Each account shall have at least two authorized check signers, one of whom must be the principal. These names shall be kept on file for audit. All checks shall be signed with two signatures, one of which must be the principal; however, checks may be signed by the principal's designee in an emergency or urgent situation when the principal is absent. Under no circumstances may checks be presigned.

(iv) Cash Collections and Deposits - All money collected by the school or by school personnel shall be substantiated by prenumbered receipts, consecutively numbered class receipt records, reports of monies collected, prenumbered tickets, reports of tickets issued and sold or other auditable records.

1. Insofar as is practicable, all money should be collected in the school office. Collections made outside of the school office shall be turned into the school office no later than the next business day.

2. All money collected shall be deposited intact to the school safe, located on the premises or a depository as frequently as feasible and as dictated by sound business practices. All collections must be deposited within a school safe or the depository the same day of collection. No funds shall be retained at a school outside a school safe or

depository over the weekend or during a holiday period.

3. All deposits must equal the total amount of money collected and recorded on receipts for the period covered by the deposit. Deposit slips shall be made in the number of copies necessary to meet the approved accounting procedures. All checks deposited in the designated account shall be endorsed showing a restrictive endorsement as noted below.

FOR DEPOSIT ONLY THE SCHOOL BOARD OF ORANGE

COUNTY, FLORIDA {SCHOOL NAME} INTERNAL FUND

(ACCOUNT NUMBER}

4. The principal shall be notified immediately of any errors in deposits or disbursements and shall take appropriate corrective action. 5. Perpetual inventories shall be maintained for all prenumbered source documents. Inventories shall show the beginning and ending numbers of documents acquired and issued. In all cases where tickets are used, ticket reports and unsold tickets must be available for audit. All prenumbered documents shall be accompanied by a certified statement of the numbers received.

5. An armored car service will pick up school deposits based upon a scheduled pick up provided by the district office. A record will be maintained with signatures of individuals depositing funds into the safe.

(b) Cooperative Activities - A cooperative activity is one in which the school participates with outside groups such as the PT A or various booster clubs through planning, staging, conducting or attending school-related activities. Such activities may be held on or off the school grounds and will usually take the form of fundraising events such as carnivals, paid entertainments or food sales.

(i) If the proceeds from the cooperative activity are to be divided between the school and the sponsoring organization, a written agreement should be executed prior to initiation of the activity. The agreement should include the following as a minimum.

1. Responsibilities of the school and the sponsoring organization for planning and conducting the activity

2. A formula for decision of the profits derived from the proceeds of the activity

(ii) All purchases for items to support the cooperative activity shall be in accordance with the general requirements for purchases specified herein. All expenditures shall be initiated and recorded in the manner provided herein.

(iii) As soon as practicable following the activity, a reconciliation of all revenue and expenditures attributable to the activity and a calculation of the division of profits shall be prepared by the principal. A copy of such reconciliation shall be provided the sponsor of the activity.

(c) Booster Organizations - Organizations which operate under the auspices and in the name of an Orange County public school as a booster club shall deposit all funds collected or earned in the school's internal accounts. These funds shall be controlled and accounted for in the same manner as other internal funds.

(d) Parent-Teacher Associations - Funds earned by PTA-PTO activities are not required to be deposited in the school's internal accounts. Such activities shall receive the approval of the principal in advance and shall not be in conflict with school board rules.

(e) Faculty and Staff Accounts - When approved by the principal, trust funds for faculty and staff may be deposited in and accounted for through the internal funds of the school.

(4) Student Activities and Projects (a) Athletics - All revenue and expenditures involving athletic business transacted at the school level shall be recorded in accounts in this classification.

(b) Music - Proceeds of activities of musical organizations, donations to these groups and their expenses for supplies and trips shall be recorded in this classification. Collections from students for rental or maintenance of uniforms or instruments shall be recorded in separate accounts in this classification or in trust if restricted as to use.

(c) Classes, Clubs and Departments - Class and club accounts are those which support a group of students within a community of interest with a roster of members, officers and sponsors.

(i) Each class or club to be included in the internal funds of the school shall be approved by the principal.

(ii) The sponsor of each school club or organization shall be responsible for providing adequate financial documents and records to the principal and is responsible for retaining duplicates of the documents and records. These records may include an organization budget; duplicate receipts for all income from dues, fund raising activities, entertainments, assessments, or donations; and approved requests for payments.

(iii) All collections received by any club or school organization shall be deposited in the school internal fund.

(iv) All disbursements by any club or school organization shall be made by an internal fund check. Disbursements shall be approved by the appropriate organization officer, the sponsor and the principal.

(v) A financial report shall be filed with the principal's office at the close of each fund-raising activity. To accommodate collection of data for this report a separate account for the activity may be established. The organization sponsor shall designate transactions to be recorded in each of the club's accounts.

(vi) Class and club moneys shall be expended for the benefit of the students who participated in the generation of the revenue.

(viii) Any remaining balance in the account of a class that has graduated and has had an opportunity to determine the disposition of the funds shall be considered as belonging to the general miscellaneous account and shall be transferred to that account at the end of the following school year.

(viii) Any remaining balance in the account of an inactive student organization shall be considered as belonging to the general miscellaneous account and shall be closed at the end of the following school year.

(ix) The business functions of school organizations are to be conducted in such a manner as to offer minimum competition to commercial firms.

(x) Departments may be structured similar to classes and shall conduct financial transactions in accordance with guidelines established for classes.

(d) Trust Funds - All funds collected for a specific restricted purpose shall be accounted for in a trust account. Such funds may be expended only for the purpose for which they were collected.

(i) At no time may a trust account have a deficit. These accounts should normally have a zero balance at the end of each year. When the purpose of the trust fund has been accomplished or becomes inoperative, unused trust funds shall be returned to the person(s) from whom collected, if practicable. Donors may designate an alternative purpose. Funds which cannot be returned shall be placed in the miscellaneous general account.

(ii) If a school organization undertakes a project extending beyond the current fiscal year or receives a restricted donation to be used over a period of time beyond the year in which received, approval must be granted by the principal. The funds shall be held in a trust account.

(iii) Collections for remittances to the school board, such as out-of-state tuition, course fees, extended-day fees or reimbursement for damages, shall be accounted for through trust funds.

(iv) Collections of state sales tax shall be accounted for through a trust account.

(e) General Fund - This fund shall include all funds not classified in subsections (1) through (4) and which are to be utilized for the general welfare of the student body of the school. Separate accounts shall be maintained for activities such as the school store and other activities when it is good business practice to separately monitor the financial status of the activity. Activities not accounted for separately shall be recorded in a miscellaneous account.

(4) Purchasing Policies and Standards

The principal shall be fully responsible for all purchases and purchase commitments requiring the present or future disbursements of internal funds moneys. A signed commitment from the principal or designee shall be on file before any purchases are made. Vendors shall be notified of this policy. No purchases shall be made unless sufficient resources are available, except items for resale.

(a) Bid Requirements - Unless specifically exempted herein, all purchases of items of $6,000 or more shall be made in accordance with File DJB, Purchasing Policies and Bidding. Any such proposed purchase shall be referred to the district purchasing office for assistance in developing specifications and for bidding.

(b) Nonbid Purchases - Purchases of items in amounts less than $6,000 may be made by the principal without prior authorization from the school board; however, good business practices shall be followed in making such purchases in order to ensure the

maximum value received for the school. All purchases in excess of $500 shall be based on informal bids or quotations.

(c) Use of District Bids - If the school district has an open bid in effect for specific commodities, all purchases from internal funds for that class of commodities shall be made through the approved vendor.

(d) Commemorative Items - Specifications for all commemorative items, such as class rings or pins, shall be developed by a school committee consisting of staff and student representatives appointed by the principal. These specifications shall be used to purchase commemorative items on an annual basis. This purchasing shall be conducted as a service to those students wishing to purchase commemorative items.

(e) Restricted Expenditures - The following expenditures from internal funds are deemed inappropriate and shall not be made except from trust funds collected for a specifically identified purpose.

(i) Equipment, supplies, forms and postage for curricular or classroom use for which school board funds are available.

(ii) Curricular-related travel; professional, technical or consultant services; or other items which are the responsibility of the school district.

(iii) Articles for the personal use of any students, employee or other person except those items which are identifiable as being in recognition of service or promotion of school activities and those items identified under State Board of Education Rule 6A-1.043, Promotion and Public Relations Expenditures.

(iv) Personal memberships or subscriptions

(v) Salaries or other compensation for duties or assignments which are the responsibility of the school district

(vi) Loans, credit or accommodation purchases for anyone

(vii) Repairs and maintenance of school board equipment for which district funds are available

(viii) Payments for compensation to employees of the school district for work performed at athletic or any other school events or activities; such payments to be made through the district payroll office on school board warrants

(5) Property Acquisition and Control

If in the course of school activities, tangible personal property (as defined in Section 274.01, Florida Statutes) is purchased for use in a project or

program, the item shall become the property of the school board and shall be identified and accounted for in the manner prescribed for all school board property.

(a) Tangible Personal Property - The property control department shall be notified when items that meet the criteria for fixed assets are purchased or received through donation. Such notification shall include a complete description of the item(s) purchased or received, including the following specific information:

(i) make and model number of the item

(ii) serial or identification number

(iii) date acquired

(iv) total cost (or fair market value if donated)

(b) Construction, Remodeling, Renovation, Repairs or Alteration to Buildings - All expenditures from internal funds for construction, remodeling, renovation, repairs or alteration to school board facilities shall have prior written approval of the superintendent or designee.

(c) Modifications to School Property - In the event it becomes necessary, either by a student organization, a contracting concessionaire or an outside organization, to change, alter or attach permanent fixtures to school property or to utilize more than the ordinary amount of utilities, prior approval shall be obtained from the superintendent or designee.

(6) Purchases Subject to Sales Tax

All items purchased from internal funds for resale are subject to Florida sales tax unless specifically exempted.

(a) Alternative Method of Payment of Sales Tax - As an alternative to collecting sales tax from students and remitting to the state monthly, each K-12 school may pay state sales tax on the basis of the purchase price to the vendor from whom the goods are purchased. If the items being purchased for resale are purchased from an out-of-state vendor or from a vendor who will not accept payment of the tax, the appropriate amount must be collected on each sale and remitted to the State Department of Revenue on a schedule approved by that department.

(b) Taxable Status of Admissions - Admission charges for school activities which utilize student or faculty talent exclusively are not taxable. Free passes are not taxable unless a service charge or donation in excess of nine cents is required. All other admissions to activities held or sponsored by the school are taxable, and the

tax shall be collected and remitted on a schedule authorized by the State Department of Revenue.

(7) Reports

{a) Monthly Financial Report - The principal shall prepare a monthly financial report on all transactions within the internal funds and provide an accounting to each class, club, trust fund or activity for which separate accounting is maintained. The principal shall file with the internal accounts section within the Finance Department a monthly financial report no later than the twentieth of the month following the month being reported.

(b) Annual Financial Report - At the end of each fiscal year the principal shall prepare a detailed annual report of all transactions for the school internal funds for the fiscal year. A complete accounting with year-end balances shall be provided to each class, club, trust fund or activity for which separate accounting is maintained. An annual report shall be prepared reflecting the year's activity and year-end balances for all schools by the administrator, internal accounting and forwarded to the finance office for inclusion in the district annual financial report. The principal shall also provide the finance office with a listing of each payment to any vendor who does not have a federal tax identification number or who utilizes a social security number as a tax identification number.

(8) Annual Audit

An annual audit of the internal funds of each school shall be made by the school board internal auditor pursuant to the State Board of Education Rules. The audit shall verify accuracy of all financial transactions and shall also identify any instances of failure to comply with law, State Board of Education Rules or School Board Rules. Within 20 days following receipt of each audit, the principal shall submit a written statement to the administrator, internal auditing, identifying the actions taken or to be taken in order to correct any errors, deficiencies or adverse findings noted in the audit.

(9) Investments

The principal shall provide for the investment of any funds which are surplus or not needed immediately for expenditure. Such investments may be placed in savings accounts of banks or savings and loan institutions, certificates of deposits issued by banks, United States government securities, or any other investment guaranteed in total by United States government securities, as provided by File DFAA, Investment of Temporarily Idle Funds, for district funds.

(10) Fund Raising

(a) Each fund-raising activity undertaken by the school or by an organization within the school shall be conducted in accordance with File JJE, Fund-Raising for School Projects and Activities.

(b) Liability Exposure - If a school or a school organization proposes to engage in any fund-raising activities which may expose the school board to extraordinary liability, prior written approval must be obtained from the superintendent or designee.

(c) Deposits of Receipts - All receipts from fund-raising activities must be deposited in the internal funds of the school and all transactions in connection with the activity shall be recorded through such internal funds.

(11) Retention of Records of Internal Funds

All records maintained as part of the internal funds of the school and public records under the laws of the state of Florida shall not be destroyed or otherwise disposed of without specific authorization. All requests for disposition of internal fund records, after completion of audit, shall be directed to the manager of records management. No such records shall be destroyed unless and until written authorization is provided.

(12) Collection of Worthless Checks

The district's authorized check collection company is responsible for seeking reimbursement for any unpaid check returned by the bank.

(13) Chart of Accounts

The following represents the state-prescribed chart of accounts and account numbers required for maintaining the internal fund records of each school. This chart of accounts is established for planning purposes and future adoption by the State Board of Education (SBE). It is optional until such time as it becomes a requirement of State Board of Education Rules.

(a)

(b)

(c)

(d)

Fund Group

Balance Sheet

Revenue Accounts

Expenditures

(i) Function

800

--·-------·-- See Chapter 2, Financial and Program Cost Accounting and Reporting for Florida Schools

900

9800

(ii) Object ···-·····-···---- .. ·- .. See Chapter 4, Financial and Program Cost Accounting and Reporting for Florida Schools

(iii) Student Activity/Project

1000 Athletics 2000 Music 3000 Classes 4000 Clubs 5000 Departments 6000 Trust 7000 General

(14) Procedure Manual

The superintendent shall direct the development and provision to each school of a manual which shall outline specific procedures for accounting and handling of funds which incorporate and implement the rules governing internal funds set forth herein, generally accepted accounting principles and rules relating to internal funds adopted by the State Board of Education.

LAWS IMPLEMENTED: Chapters 119 and 274; Sections 1001-.42(10)(16); 1001.52; 1011.60; 1011.19; 1010.01; 1010.04; 1011.06; 1011.07; 1010.07; 1011.18, Florida Statutes

STATE BOARD OF EDUCATION RULES:

ADOPTED: - 12/14/10

TYPES OF FUNDS - cont'd

TITLE: Petty Cash Fund

POLICY:

6A-1.001; 6A-1.008; 6A-1.0012; 6A-1.012; 6A-1.085; 6A-1.087; 6A-1.091

FILE: DIB

Petty cash funds for necessary operating expenditures may be established within the limits and in accordance with the procedures established herein.

(1) District Petty Cash Funds - Petty cash funds for district-level cost centers may be established in the amount necessary and appropriate for districtlevel expenditures as approved by the Sr. Director of Finance. The administrator to whom each fund is assigned shall be the custodian for the petty cash fund and shall at all times have in custody cash, receipts,

paid invoices or a combination thereof totaling the amount of the petty cash fund. The fund shall be maintained separate and apart from any other funds. Under no conditions may the petty cash fund be used for a loan or advancement to any organization or person, including the cashing of a personal check.

(a) The petty cash fund shall be established by an advancement from the district operating fund.

(b) As petty cash becomes exhausted, the school board, upon receipt of adequate data, shall reimburse the funds from the appropriate accounts within the district budget.

(c) In order to receive reimbursement for expenditures, it shall be necessary to submit a statement with the itemized receipts or paid invoices for each expenditure made.

(d) The petty cash fund shall be reconciled and closed prior to the end of each fiscal year unless otherwise authorized by the Sr. Director of Finance.

(2) School Petty Cash Funds - Each school is authorized the following petty cash funds to be established and operated as prescribed herein.

(a) Establishment (i) Regular Petty Cash Fund - This fund shall not exceed the

amount established and approved by the Sr. Director of Finance.

(ii) School Food Service Petty Cash Fund - This fund shall not exceed the amount established by the Sr. Director of Finance.

(iii) Internal Accounts Petty Cash Fund - This fund shall not exceed the amount established by the Sr. Director of Finance.

(b) Operating Requirements - The principal of each school shall be responsible for all school petty cash funds and shall follow the procedures outlined herein in disbursing petty cash funds.

(i) Purchases - Petty cash funds are used to purchase items of small dollar values which are impractical to acquire using the normal purchasing processes. These funds are not to be used as a substitute for the normal purchasing process.

(ii) Replenishment of Funds - Replenishment of funds for purchases made from petty cash funds shall be made as follows.

a. Regular Petty Cash Fund - Replenishment for expenditures shall be made from district operating funds in the following manner.

1. The regular purchase order request form for purchase orders may be used when requisitioning petty cash funds.

2. The fund may be replenished upon submitting a requisition with signed Petty Cash Authorization/Reimbursement forms and attached original invoices/receipts to Accounts Payable. Each reimbursement form must be signed and shall contain a notation indicating the internal account check number used to make the payment.

3. A school may not have more than one purchase order requisition for petty cash outstanding at any one time. One requisition shall replenish the petty cash fund before another requisition may be issued.

4. No warrant shall be issued by Accounts Payable to replenish a petty cash fund unless funds are available to support the replenishment.

5. Each warrant issued for replenishment shall be cashed or deposited in the school's internal accounts with proper accounting.

b. School Food Service Petty Cash Fund Replenishment for expenditures made from the school food services petty cash fund shall follow the procedures outlined in subsection (2)(b)(ii)a. herein.

c. Internal Accounts Petty Cash Fund Replenishment for expenditures made from the internal accounts petty cash fund shall be made from the appropriate account or accounts within the internal accounts of the school.

(c) End-of-the-Year Replenishment - Each school shall replenish all petty cash funds to the established amount prior to the end of each fiscal year.

(i) All requisitions to replenish the regular petty cash fund shall be received in Accounts Payable at least five days prior to the last working day in June, and no further purchases may be made from such fund until after the beginning of the next fiscal year or as instructed by the Sr. Finance Director.

(ii) No requisition to replenish purchases made from the regular petty cash fund in a prior fiscal year shall be honored for payment unless approved by the Finance Department.

(d) Closing of the Regular Petty Cash Fund - Any school desiring to permanently close the regular petty cash fund shall return all funds in the account to the Finance Department.

(3) Theft or Loss of Petty Cash Funds - The person to whom a petty cash fund is assigned shall be personally liable in the event of any loss resulting from negligence or failure to follow proper procedure. Any theft shall be immediately reported to appropriate law enforcement authorities.

LAW IMPLEMENTED: Section 1001.41 (2), Florida Statutes

STATE BOARD OF EDUCATION RULE: 6A-1.057 (see note at end)

ADOPTED: -12/14/10

TYPES OF FUNDS - cont'd FILE: DIB

TITLE: Write-Off of Uncollectible Accounts Receivable

POLICY:

(1) Each principal or other person in charge of a school shall be responsible for taking necessary measures for securing full payment for all accounts receivable due the school. If, after all possible efforts to collect any outstanding debts have been exhausted, the principal may request that the school board authorize an adjustment or write-off of such amounts from the internal accounts of the school in the following manner:

(2) The school board shall review each such request and, after review of the circumstances and after determining that further efforts would not be costeffective, may authorize the debt to be removed from the internal accounts of the school and may further:

(a) Direct the school board attorney to take the necessary action deemed necessary to collect the accounts receivable.

(b) Place information, evidence, and documents applicable to the accounts receivable in the hands of the State Attorney for review and appropriate action, or

(3) Nothing contained herein shall authorize any write-off of any obligation or debt of an employee of the school system. In the event a principal is unable to obtain payment of such obligation, the matter shall be reported to the superintendent for recovery through a deduction from the employee's compensation.

LAWS IMPLEMENTED: Sections 17.041, Florida Statutes

ADOPTED: -12/14/10

INVENTORIES

TITLE: Inventories and Property Records

POLICY:

Each principal or other person in charge of a school facility shall be responsible for all equipment and other tangible personal property assigned to or located within the facility even though the inventorying of the equipment is assigned to a staff member.

(1) The superintendent or designee shall do the following.

(a) Establish and maintain an adequate and accurate record of all items of tangible personal property in the school system having a capitalization value as specified in state statute.

(b) Conduct a physical inventory at least once each year in the manner prescribed by law and report any shortages or discrepancies to the school board for appropriate action

(c) Conduct an additional physical inventory in any school or cost center within 30 days of change of a principal or other property custodian and report any shortages or discrepancies to the school board for appropriate action

(2) All equipment purchased by different organizations within the school system or by outside organizations or individuals for use by the school system shall become the property of the school board and shall be recorded and inventoried in the same manner as all other equipment of a similar nature.

(3) The principal or other person in charge of a school or cost center shall be responsible for taking necessary measures to properly safeguard property under his control against loss, damage or undue depreciation. This shall include conducting a physical inventory monthly of a representative sample of property assigned to that school or cost center. A record shall be maintained of each inventory and a reasonable effort shall be made to locate all missing items to ensure controllable loss at any location does not exceed 1 %. Failure to safeguard property will result in disciplinary action up to and including termination. Such custodian shall also be responsible for initiating any request for the disposal or transfer of surplus or unserviceable tangible personal property assigned to the cost center. The custodian is further responsible for making periodic inventories of other items not included in subsection (1) including supplies, small items of equipment, student furniture, library books, textbooks and other materials and supplies.

Loss, damage, theft or undue depreciation of property will be investigated by a committee comprised of representatives of the Property Accounting, General Counsel and Risk Management Departments to evaluate whether the cause was employee negligence. If negligence is determined, the employee will be responsible for replacement or repair of the equipment. Decisions of this committee may be appealed to the {Superintendent or Designee} within 10 days of such decision.

(4) Removal of Equipment from Assigned Locations

No person shall remove any item of property from a school or cost center without the written permission of the superintendent or designee, principal or supervisor in charge of the school or cost center. School board equipment shall not be removed from a school board location prior to its being properly identified and indelibly marked with a school board fixed asset number.

(a) Equipment and furniture which is assigned to a relocatable classroom shall not be removed or exchanged with similar equipment while such classroom is located at a school site.

(b) Any employee who either removes equipment or permits the removal of equipment from school property without proper authorization shall be subject to disciplinary action up to and including termination.

(5) Loan of Equipment

a) Upon written approval of the superintendent or designee, principal or supervisor in charge of the school or cost center, employees or students may remove equipment from a school board location for a time certain, but no longer than 30 calendar days as long as it is for use in connection with the employee's job assignment or a student's study assignment and does not interfere with the operation of the school or location. A Property Receipt Form (Prop-4) must be on file at the location for all equipment removed. The Prop-4 is to be completed in detail and available for auditing. Any equipment on loan shall be returned to its assigned location for the annual physical inventory. If, as a result of negligence, school board equipment borrowed by employees or students is lost, damaged or stolen, the borrower shall be responsible for replacing or repairing the equipment. If an employee or student reports any equipment on loan to them as being stolen, a police report shall be provided so that the incident may be properly documented and investigated.

(b) School board equipment shall not be loaned prior to its being properly identified and indelibly marked with the school board fixed asset number.

Loss, damage, theft or undue depreciation of property will be investigated by a committee comprised of representatives of the Property Accounting, General Counsel and Risk Management Departments to evaluate whether the cause was employee negligence. If negligence is determined, the employee will be responsible for replacement or repair of the equipment. Decisions of this committee may be appealed to the {Superintendent or Designee} within 10 days of such decision.

(6) Rental of Equipment

(a) If an employee wishes to use school board equipment on an incidental basis for supplemental employment with an educational or governmental organization, an agreement shall be established with the superintendent or designee, principal or person in charge of the school or cost center based on district guidelines. If the equipment is used at its normal location and at times other than regular hours of employment, it may be used at no charge except for reimbursement of any charges or additional expenses for which the school system

is responsible. If the equipment is to be used off school board property, a rental charge shall be made.

(b) The use of equipment without charge to educational, public and school-related organizations shall be at the discretion of the person in charge of the school or cost center and shall not interfere with or diminish the operation of the school or other activity.

(7) Assignment of Equipment to Secondary Locations

With the written approval of the superintendent or designee, equipment may be assigned to a secondary location, including the home of an officer or employee, when such assignment is exclusively for the benefit of the school district. The period of assignment may be for a period of up to one year and may be renewed in the same manner as originally approved. The written authorization must be available for review at the time an inventory is conducted. The equipment on assignment shall be made available for inventory upon request. If, as a result of negligence, school board equipment on assignment is lost, damaged or stolen, the borrower assignee shall replace it.

Loss, damage, theft or undue depreciation of property will be investigated by a committee comprised of representatives of the Property Accounting, General Counsel and Risk Management Departments to evaluate whether the cause was employee negligence. If negligence is determined, the employee will be responsible for replacement or repair of the equipment. Decisions of this committee may be appealed to the {Superintendent or Designee} within 1 O days of such decision.

(8) Security of Property

All property shall be secured as safely as possible in order to protect it from burglary and vandalism. The security of district property is the responsibility of all staff. While the district is not responsible for privately owned items that are brought into schools and other cost centers by staff, students, parents, civic groups, businesses or others, these items must also be stored in as secure a fashion as is practicable. The individual owner of all non-district items, however, retains sole responsibility for the security of the property when it is brought to any district location or facility.

(9) Use of District-owned or Leased Vehicles

(a) The superintendent shall designate those employees who are authorized to utilize district-owned or leased vehicles, exclusive of school buses for commuting between their home and their assigned cost center. Authorization may be given only when the employee is on call or required to participate in district activities outside of normal duty hours.

(b) A daily log shall be maintained by the employee to whom each vehicle is assigned, and appropriate data shall be furnished to the payroll department at the end of each calendar year for filing with the Internal Revenue Service. No employee shall use a district-owned or leased vehicle for any personal reasons other than commuting to and from work or other assigned duties.

(10) Warehouse Inventories

Each person responsible for the operation of a warehouse which dispenses equipment or supply items shall maintain a perpetual inventory of all stock and file an annual end-of-the-year report of the count and value of such stock items with the finance department. The superintendent shall direct that procedures outlining responsibilities of staff for inventories, reports and audits shall be developed.

STATUTORY AUTHORITY: Chapter 274, Florida Statues

LAWS IMPLEMENTED: Sections 1001.42; 1001.51; 1001.54; 1012.28;


ADOPTED: 11/17/08

PURCHASING PROCEDURES

TITLE: Procurement Services Policies

POLICY:

(1) Delegation of Authority

(a) All purchases of supplies, materials, equipment and services, made from district school funds shall be the responsibility of the Senior Director of Contract Administration and Procurement Services. No other person, unless authorized by the superintendent, or acting on the basis of school board rules, shall make any purchase involving the use of district school funds and no unauthorized expenditure will be approved by the school board.

(i) The Senior Director of Contract Administration and Procurement Services shall have the authority to develop a departmental operating procedures manual approved by the Chief Operations Officer consistent with these Purchasing Policies.

(b) Contracts for goods and services over $25,000 shall be processed through the Procurement Services Department and are required to be competitively bid unless otherwise provided herein. Signature authority for contracts has been delegated to the Chief Operations Officer. The Chief Operations Officer may delegate signature authority to the Senior Director of Contract Administration and Procurement Services.

(c) Maximum Value - Before making any purchases or before recommending approval of purchases to the superintendent or school board, the Procurement Services Department shall, insofar as possible, propose standards and specifications to be prescribed for the materials to be purchased. Such specifications may be restricted to a specific brand or product when necessary to supplement existing installations or for purposes of supporting a standardization program. The Senior Director of Contract Administration and Procurement Services shall assure that all materials so purchased conform to such standards as may be necessary to assure that the maximum value is received for any money expended.

(2) Purchase of Goods and Services Exceeding $25,000

(a) All purchases of goods and services whose cumulative total value over a fiscal year exceeds $25,000 shall be competitively bid using one of the following bidding vehicles:

(i) Invitation to Bid (ii) Request for Proposal (iii) Invitation to Negotiate

1

(b) All bids exceeding $50,000 shall be awarded by the school board prior to execution of the contract and/or purchase order unless otherwise provided herein or unless authorized by emergency purchase procedures approved by the superintendent, the Chief Operations Officer or the Senior Director of Contract Administration and Procurement Services.

(c) All bids totaling less than $50,000 shall be approved by the Senior Director of Contract Administration and Procurement Services prior to execution of the contract and/or purchase.

(3) Purchase of Goods and Services Exceeding $5000 but Less than $25,000

(a) All purchases of goods and services whose cumulative total value over a fiscal year exceeds $5000, but less than $25,000 shall be competitively quoted by Procurement Services unless otherwise provided herein or unless authorized by emergency purchase procedures approved by the Superintendent, the Chief Operations Officer or the Senior Director of Contract Administration and Procurement Services. All quotes shall be awarded by the Senior Administrator of Procurement.

(4) Invitations to Bid (ITB), Request for Proposals (RFP) and Invitations to Negotiate (ITN)

(a) Invitation to bid.

ITBs are used in instances where a definite specification can be written. An ITB must include a detailed description of the goods or services sought; the time and date for the receipt of bids and of the public opening; and all contractual terms and conditions applicable to the procurement, including the criteria to be used in determining acceptability of the bid. If the school board contemplates renewal of the contract, that fact must be stated in the ITB. Bids are opened and read aloud publicly. The bid award is based on the lowest bidder meeting all of the specifications of the ITB.

(i)Tie Bids

In the case of identical qualified bids, the following criteria shall be utilized to determine award of bid:

1. Certification under Florida Statutes as a Drug-Free Workplace.

2. In-county preference. 3. MWBE Certification. 4. Payment discount offered. 5. Coin flip.

(ii) Reserved Rights of the District

2

The school board reserves the right to reject any or all bids, to waive irregularities and informalities, and to award the bid which serves the best interest of the District.

(iii) Public inspection and copying of bids/proposals shall be in accordance with Fla. Stat. §119.07, Inspection and Copying of Records. Sealed bids or proposals received by the Procurement Services Department are exempt from inspection by the bidder until such time as the agency provides notice of a decision or intended decision pursuant to the relevant Florida Statute or within 10 days after bid or proposal opening, whichever is earlier. Original documents must remain in the custody of the Procurement Services Department.

(b) Request for proposals. In contrast to an ITB, which describes the solution (i.e., build a project according to specifications), an RFP describes the problem. RFPs are typically used in cases where a definite specification cannot be written. In order to purchase goods or services through an RFP, Procurement must first determine in writing that the use of an ITB is not practicable. An RFP must include a statement of the commodities or contractual services sought; the time and date for the receipt of proposals and of the public opening; and all contractual terms and conditions applicable to the procurement, including the criteria to be used in determining acceptability of the proposal.

(c) Invitation to negotiate. If Procurement determines in writing that the use of an ITB or an RFP will not result in the best value to the school board, it may procure goods or services by ITN. Procurement's written determination must specify reasons that explain why negotiation may be necessary in order for it to achieve the best value and must be approved in writing by the Senior Director of Contract Administration and Procurement Services prior to the advertisement of the ITN. An ITN must include a statement of the goods or services sought; the time and date for the receipt of replies and of the public opening; and all terms and conditions applicable to the procurement, including the criteria to be used in determining the acceptability of the reply. Typically, price is not an evaluation criterion and is not addressed until the negotiation phase of the procurement.

(d) Any other means allowable by State Law.

(5) Exceptions to Competitive Bidding Requirements

(a) State term contract. A school board procuring commodities or services through a state term contract is not required to utilize competitive bidding. Section 287.042(2)(a), F.S., authorizes DMS to procure state term contracts for commodities and contractual services on behalf of eligible users, which include school districts. State term contracts are statutorily defined as competitively

procured contracts for a specified term, but an indefinite quantity.

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School Board approval is required. Upon approval, expenditures may be approved without further School Board approval utilizing state term contract pricing for the duration of the contract.

(b) Pool purchases. The school board is not required to utilize competitive bidding for purchases made through a Florida school board pool of which it is a participant. School Board approval is required. Upon approval, expenditures may be approved without further School Board approval utilizing pool purchase term contract pricing for the duration of the contract.

(d) (c) Piggy-back purchasing. Purchases made through contracts awarded by other city or county governmental agencies, other school boards, community colleges, or state university system cooperative bid agreements, provided the supplier/bidder will permit purchases by the school board, are exempted from competitive bidding requirements. School Board approval is required. Upon approval, expenditures may be approved without further School Board approval utilizing piggy back term contract pricing for the duration of the contract.

(e) Purchases of educational services and materials. Competitive bidding requirements are waived for the purchase of professional or educational services, educational tests, textbooks, printed instructional materials, computer software, films, filmstrips, videotapes, disc or tape recordings, or similar audio-visual materials, and for library and reference books, and printed library cards where such materials are purchased directly from the producer or publisher, the owner of the copyright, an exclusive agent within the state, a governmental agency or a recognized educational institution. 9 School Board approval is required on an annual basis. Upon approval, expenditures may be approved without further School Board Approval utilizing approved-contracts for the remainder of the fiscal year.

(f) Purchases of food products.

(i) Food products, except milk, are exempt from competitive bid requirements. Milk may be exempted where the school board makes a finding that no valid or acceptable firm bid has been received within the prescribed time; or where an emergency situation exists. School Board Approval is required on all food product expenditures over $50,000 that have not been competitively bid.

(g) No valid or acceptable bids received.

If the school board receives no valid or acceptable bids in response to an ITB, RFP, or ITN for goods or services, it may enter into negotiations with suppliers of the goods or services and execute contracts with such suppliers under any terms and conditions the school board determines are in its best interest.

4

School Board approval is required on all expenditures over $50,000 that have not been competitively bid.

(h) Purchases of information technology resources.

Competitive bidding requirements are waived for the purchase of information technology resources where such resources are purchased by direct negotiation and contract with a vendor or supplier of the resources. School Board approval is required on all expenditures over $50,000 that have not been competitively bid.

(i) Emergencies.

Competitive bidding is not required when the superintendent determines in writing that an immediate danger to the public health, safety, or welfare or other substantial loss to the school board requires emergency action. After the superintendent makes such a written determination, the school board may proceed with the procurement of commodities or contractual services necessitated by the immediate danger, without receiving competitive sealed bids, competitive sealed proposals, or competitive sealed replies. However, such emergency procurement shall be made by obtaining pricing information from at least two prospective vendors, which must be retained in the contract file, unless the school board determines in writing that the time required to obtain pricing information will increase the immediate danger to the public health, safety, or welfare or other substantial loss to the school board.

(i) Emergency bids, if approved by the superintendent, the Chief Operations Officer, or the Senior Director of Contract Administration and Procurement Services may be requested by telephone or in writing as the emergency requires. All emergency bids shall be documented and presented to the superintendent who shall submit the matter to the school board for action.

(ii) In extreme emergencies, when the time required to obtain emergency bids or quotations would result in delays that would endanger the health or safety of students or employees, authorization may be given by the superintendent or the Chief Operations Officer for purchase without bids or quotations.

1. Written statement - The work location shall file with the Procurement Services Department, a short statement outlining the conditions and circumstances requiring an emergency purchase. This statement shall be submitted no more than two (2) days after the date of the purchase transaction and shall include details surrounding the event(s) which created the

5

emergency. The statement must accompany the purchase order.

a. Sole Source goods or services.

A sole source good or service is one that is available only from a single vendor. An example of a sole source includes a vendor that holds a copyright or patent for a particular good sought by the school board.

(iii) The Senior Director of Contract Administration and Procurement Services may recommend to the Superintendent the award of a contract or the purchase of goods and services under the following conditions:

1. It is determined that the specification of a sole material, equipment, or system is justifiable based on its cost and interchangeability after considering all available alternative materials, equipment, or systems; and,

2 The Procurement Services Department shall document the sole source justification in writing and place in the project file.

3. A purchase order may be issued without competitive bidding when the Senior Director of Contract Administration and Procurement Services determines in writing, after conducting a good faith review of available sources, that there is only one source for the required supply, services, equipment, or construction item. School Board approval is required when the purchase amount exceeds $50,000 and the end user shall provide a letter of recommendation to the Procurement Services Department.

4. A notice will be posted to the Procurement website for 72 hours prior to the issuance of a purchase order for all recommended sole source purchases over $25,000.

(ix) Insurance. When purchasing insurance, entering risk management programs, or contracting with third party administrators, the school board may do so by direct negotiations and contract. School Board approval is required on all expenditures over $50,000 that have not been competitively bid.

(6) Procurement Options

The following procurement options apply to purchases of goods or services:

(a) Procurement card purchases.

6

The Chief Operations Officer is authorized to administer a purchasing card program and to establish procedures. The program shall include the establishment, communication and maintenance of procedures for the control and use of such cards.

(b) The procurement card procedures shall establish guidelines for the use and control of procurement cards which will be assigned to and utilized by designated employees to purchase goods and services, on behalf of the district or when authorized per this policy.

(c) The single transaction limit shall be based on the tangible personal property value as defined in the relevant Florida statute.

(d) Informal non-written quotations The school or department seeking the good or service performs an informal survey of suppliers, whether through the suppliers' catalogs or by telephonic interview, to gather non-written quotations for the goods or services sought. The school or department then prepares a written summary of the survey results to be forwarded to the school board along with a purchase order.

(e) Informal written quotations. The school or department seeking the good or service drafts a request for written quotations, including a description and quantity of the goods or services sought, and forwards the request to three or more suppliers. Upon receipt of the quotations, the school or department forwards these to the school board together with a purchase order.

(7) Vendor's List

The Procurement Services Department will have access to a variety of bid lists categorized by commodity or services, for the purposes of soliciting bids when required.

(a) Notification of Bid Solicitations, except emergency bids as provided herein, shall be posted on the Procurement Services Department website, mailed, or faxed to each individual or firm included on the list for that particular commodity. The Procurement Services Department may also mail, fax, or Email notification to other known persons or firms which are capable of providing the commodity requested. Vendors are responsible for checking the website for current bid information and all addenda.

(b) The Procurement Services Department may remove the name of any person or firm from the bid list upon failure to respond to three consecutive solicitations ..

(c) The school board may remove the name of any person or firm which has proven to be unreliable or unqualified from the bid list.

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(8) Requisition Procedure

Purchases shall be based upon a requisition or an approved procurement card transaction originating from the work location where the product is to be used, except in extreme emergencies when the superintendent, the Chief Operations Officer, or the Senior Director of Contract Administration and Procurement Services may grant permission for such purchase. Each requisition, transaction or contract shall be properly financed, budgeted and encumbered prior to the issuance of a purchase order. The purchase order shall be approved by the superintendent, the Chief Operations Officer, or the Senior Director of Contract Administration and Procurement Services. In no case shall the purchase precede the date of the requisition except as provided herein for emergency purposes.

(9) Multi-Year Purchase Agreements

No obligation shall be created by contract, purchase order, maintenance agreement, lease-purchase agreement, lease agreement or other instrument which exceeds a period of 12 months unless such agreement contains a statement permitting the school board to unconditionally terminate the obligation at the end of any 12-month period.

(a) The superintendent shall ·develop and prescribe a uniform clause giving the school board such option. The clause shall be incorporated in and made a part of any such multi-year obligation.

(b) In order to initiate any obligation which extends beyond a period of 12 calendar months, sufficient funds must be encumbered at the inception of the obligation to cover a period of 12 months.

(10) The superintendent (ordesignee) is authorized to enter into independent contracts with a person who is a sole proprietor of a business who provides a service to the district where the total or cumulative amount for a fiscal year does not exceed the bid threshold.

(11) Purchases from Minority Business Enterprises

Refer to approved Policy for MWBE/LDBE/DBE

(12) On-Line Procurement

As required by Section 1001.42, Florida Statutes, the school board may receive and give consideration to the prices available to it under rules of the Department of Management Services, Division of Purchasing through the use of the program for on-line procurement of commodities and contractual services as referenced in the relevant Florida statute. The school board may use prices established by the Division of Purchasing through its state negotiated agreement price schedule. The conditions for purchasing under this program of negotiated price agreements shall be those imposed on state agencies.

(13)Conflict of Interest

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(a) No contract for goods or services shall be made with any business organization other than governmental agencies in which any of the following exists.

(i) The superintendent or a member of the school board has any financial interest whatsoever

(ii) A spouse or child of the superintendent or a board member has an employment relationship or a material interest as defined by the relevant Florida statute.

(iii) An employee of the school district has a material interest as defined by the relevant Florida statute, unless the contract is based upon a competitive bid and the employee has not, directly or indirectly, participated in the development of bid specifications or in the recommendation for purchase or award

(b) No employee or official of the school board shall use bid prices or school prices or receive any other preferential treatment in the making of personal purchases. Neither shall any employee or official make purchases for personal use through the school or the school district. Nothing contained herein shall be deemed to prohibit an employee from participating in any activity or purchasing program that is publicly offered to all employees of the school district. Employees may also participate in district surplus sales provided that there is no preferential treatment.

(c) Any violation of any provision of this subsection by an employee of the school district shall be grounds for dismissal.

(14) Bid Protests All requests for bids shall include a notification to bidders that failure to file a protest within the time and manner prescribed by the relevant Florida statutes shall constitute a waiver of any further right to protest such bid award.

(15) Debarment

Pursuant to the relevant Florida statutes and similar to §287.042(1)(b), the Board shall have the authority to debar a person/company for cause from consideration or award of future contracts. The debarment shall be for a period commensurate with the seriousness of the causes, generally not to exceed three (3) years. When the offense is willful or blatant, a longer term of debarment may be imposed, up to an indefinite period.

( 16) Lobbying

Lobbying is defined as any action taken by an individual, firm, association, joint venture, partnership, syndicate, corporation, and all other groups who seek to influence the governmental decision of a board member or district personnel after advertisement and prior to the posted recommendation on the award of this contract.

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Vendors/bidders shall not contact school board members, staff, or committee members during the course of the bid/proposal process. All procedural matters shall be directed to the Senior Director of Contract Administration and Procurement Services.

In addition, evaluation committee members or other district employees shall not be contacted or approached by representatives of any potential vendors/bidders during the RFP process. Contact or communication initiated as described above, may result in disqualification of said proposal.

(17) Gifts and Gratuities

Employees shall not accept gifts, gratuities or loans from organizations, business concerns, or individuals with whom they have official business relationships. The term gift or gratuity does not include information materials such as books, reports, pamphlets, calendars, periodicals, or other unsolicited promotional material.

These limitations are not intended to prohibit the acceptance of articles of negligible value or which are distributed generally nor to prohibit employees from accepting social courtesies which promote good public relations, or accepting loans from public institutions. Employees should guard against relationships which might be construed as evidence of favoritism, coercion, unfair advantage or collusion.

LAWS IMPLEMENTED: Sections 112.312(1); 120.53; 120.57; 163.3164(10);,1001.42; 1001.51; 1006.27; 1010.01; 1011.01; 282.303; 287.042; 287.055; 287.057; 287.087; 287.093; 288.703(2), Florida Statutes

STATE BOARD OF EDUCATION RULES: 6A-1.012; 6A-1013; 6A-7.042; 6A-7.0411(2)(i); 6A-1.005; 6A-1.044

REVISED: 11/17/08

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REIMBURSEMENT OF EXPENSES

TITLE: Authorized Travel Expenses

POLICY:

Authorized travel for officers and employees and other persons acting on behalf of the school board shall be reimbursed as follows.

(1) In-district Travel, Superintendent and District Employees

In-district travel by the superintendent or by another authorized employee of the school board shall be reimbursed at the maximum Federal prescribed rate. Mileage shall be computed from the official headquarters of the employee to each destination. The official headquarters for each individual shall be the primary work location. No reimbursement shall be made for travel between an employee's home and the official headquarters.

(2) An on-call employee who is required to respond to incidents after normal work hours may be reimbursed for mileage from home to the site of the incident if a personal vehicle is used. Also, if the employee uses a personal vehicle to get to the location of a district vehicle used in the incident response, the employee may be reimbursed for mileage from home to the site of the district vehicle. This section applies for travel that is required beyond the normally scheduled commute to and from work.

((3) In-district Travel, Board Members

In-district travel for members of the school board may be reimbursed at the maximum Federal prescribed rate. The official headquarters of each board member shall be the official residence, and all authorized in-district travel shall be computed from such headquarters to each destination. School board members shall be entitled to in-district travel for each official school board meeting attended and for such additional activities as may be assigned or specifically approved by the school board.

(4) Out-of-District Travel

(a) One-day trips - Expenses by officers, employees or other authorized persons not requiring travel beyond midnight or beyond 24 hours shall be reimbursed as follows.

Mileage - If the use of a personal vehicle is authorized, mileage shall be reimbursed at the maximum Federal prescribed rate. If travel is by common carrier, the actual cost of travel, based on standard fares, shall be reimbursed.

(b) Trips in excess of 24 hours or requiring overnight travel - Trips in excess of 24 hours or requiring travel beyond midnight shall be reimbursed as follows.

(i) Mileage - If the use of a personal vehicle is authorized, mileage shall be reimbursed at the maximum Federal

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prescribed rate. If travel is by common carrier, the actual cost of travel, based on standard fares, shall be reimbursed.

(ii) Per Diem or Subsistence - The traveler shall be entitled to the greater of the following.

(1) Per diem at the Federal Standard rate for any portion of each six-hour period of any day

(2) The actual cost of lodging, based on the single occupancy rate, plus an allowance for meals at the Federal Standard rate in accordance with the following:

(a) Breakfast - when travel begins before 6:00 a.m. and extends beyond 8:00 a.m.

(b) Lunch - when travel begins before noon and extends beyond 2:00 p.m.

(c) Dinner - when travel begins before 6:00 p.m. and extends beyond 8:00 p.m.

(5) Conferences or Conventions in Local Area

Reimbursement for expenses for attendance at a conference or convention held in Orange, Osceola or Seminole County by an officer or employee shall normally be reimbursed as provided in subsection (1) or (2) herein. However, the traveler may be reimbursed in accordance with subsection (3) when the following conditions are met.

(a) The traveler is an officer of the board or reimbursement for the overnight stay is approved in advance, in writing, by the superintendent; and

(b) The traveler is required to stay overnight in order to provide supervision for students; or

(c) The traveler is scheduled on the conference program after 8:00 p.m.; or

(d) The traveler is required to attend a scheduled meeting or official non-social function on the agenda after 8:00 p.m.

(6) Computation of Mileage

(a) In-district - Mileage shall be computed in accordance with district mileage schedule or the odometer reading from the point of departure to the destination.

(b) Out-of-district - Mileage shall be computed in accordance with the mileage chart established on the official state road map, plus any justifiable vicinity mileage. Normally mileage will be computed from the employee's headquarters to the point of destination and return. However, if the employee either leaves from or returns directly to the home location, the mileage shall be computed from and/or to the

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home location, if such distance is less than the computation using the official headquarters.

(7) Coordination of Travel

When more than one officer or employee is going to the same destination, travel shall be coordinated where practical.

(8) Reimbursement for Related Expenses

Reimbursement shall be required for tolls, taxis and registration fees when properly documented. However, if a meal is included in a registration fee, the amount must be reduced by the amount of the meal allowance specified in subsection (3)(b)2 herein. No reimbursement shall be authorized for gratuities.

(9) Prepayment of Registration Fees

The OCPS travel card is authorized for prepayment of registration fees when an individual's travel has been approved.

(10) Reservations for Airline Travel

Approved, airline tickets may be purchased from the contracted vendor or via the internet. Tickets purchased through the contracted vendor will be charged directly to the district's account or the OCPS travel card. When purchased through the internet tickets may be charged to the OCPS travel card.

Changes to air line tickets are not allowed except in circumstances beyond the control of the traveler. Changes to the airline tickets for personal convenience will become the financial responsibility of the traveler.

(11) Reservations for Auto Rental

Approved, auto rental may be purchased from the contracted vendor or through the internet. Auto rental purchased through the contracted vendor will be charged directly to the district's account or the OCPS travel card. When purchased through the internet auto rentals may be charged to the OCPS travel card. When practical and available, travelers must use compact or intermediate (mid-size) vehicles.

(12) Reservations for Hotels

Approved hotel reservations can be made and the cost of lodging can be charged to the OCPS travel card. Travelers are authorized only to put the lodging cost for official business expenses on the OCPS travel card. Travelers are not to charge food or any other unauthorized incidental expenses on the OCPS travel card.

(13) Travel Completion Requirements

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(a) An expense settlement voucher for all district related travel must be approved and submitted to Travel Payables.

(b) All travel card expenditures must be certified on or by the date specified in the travel procedures.

(14) Travel by Superintendent or School Board Members

All out-of-district travel by the superintendent or a school board member shall be governed by the same reimbursement procedures required for district employees. The official headquarters of the school board member for out-of-district travel shall be the official residence and all mileage shall be computed from that point.

STATUTORY AUTHORITY:

LAWS IMPLEMENTED:

Section 1001.41 (2), Florida Statutes

Sections 112.061; 1001.39, Florida Statutes


ADOPTED: 07/27/2010

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VANDALISM FILE: ECAC

TITLE: Breaking and Entering or Vandalism

POLICY:

Where breaking and entering or vandalism occurs to school property outside of school hours or by persons not subject to jurisdiction of the school, the principal shall report the matter immediately upon discovery to Risk Management (using Prop 5 form) and to the district's Security Control Center at (407) 317-3333 (1) When students willfully damage school property, they shall be properly disciplined

and the parents or guardian shall be requested in writing to restore or replace such damaged or destroyed property in accordance with the Asset Recovery Operating Procedures. In extreme cases of vandalism, a student shall be subject to suspension or dismissal from school under the charge of serious misconduct. Each school shall formulate local school rules to properly deal with the abuse of school property by students. An adult student involved in the destruction of school property shall be held solely responsible for any damages.

(2) Where vandalism or theft of school property is known to have been committed by a minor and the parents or guardian refuse to restore or replace the property, a civil action against the parents or guardian may be instituted by the school board to recover damages in an amount not to exceed the limit prescribed by law.

(3) In any case of willful or negligent damage to school property by a person other than a student, the user or person responsible for the damage shall be responsible for the replacement of the property or for payment of the damages in accordance with the Asset Recovery Operating Procedures.

(4) Each organization which is granted permission for the use of public property shall be responsible for any undue damage to the buildings, equipment or grounds and shall pay for any such damage. Failure to comply with a request for payment of such assessed damage shall result in the individual, group or organization being ineligible for further use of school property and such legal action as the school board deems proper to recover the amount of damages.

(5) Any organization using OCPS facilities must provide proof of General Liability insurance that is at least $1,000,000 per occurrence and $2,000,000 general aggregate. OCPS must be added as the additional insured.

LAWS IMPLEMENTED: Sections 1001.42; 7 41.24; 806.13, Florida Statutes

ADOPTED: 11/17/08

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ADULT EDUCATION

TITLE: Data on Adult Programs

POLICY:

(1) The information specified in Section 1008.405, Florida Statutes, shall be collected and maintained for students who are enrolled in adult basic, adult English for Speakers of Other Languages (ESOL), adult disabled, adult high school, adult secondary, vocational preparatory, college preparatory, postsecondary adult, technical or technical supplemental or in courses funded through the Florida Education Finance Program or Community College Program Fund.

(2) The information shall be maintained in the electronic form of hard copies or computer tapes for three years or until all audits are completed for the period during which the course or activity is offered. This shall include a listing of the locations for which each course funded through the Florida Education Finance Program or Community College Program Fund was offered to adults.

LAW IMPLEMENTED: Section 1008.405, Florida Statutes

ADOPTED: 11/17/08

ADULT EDUCATION - cont'd

TITLE: Adult Education

POLICY:

The school board shall establish and maintain an adult education program which is based on needs assessments and is designed for basic skills education, secondary education or life long learning pursuant to Florida Statutes and State Board of Education Rules. This program shall be the direct responsibility of the associate superintendent for Career and Technical Education. Course and credit requirements for the general education development (GED) diploma and the adult general education program shall be approved by the school board and be incorporated into the district pupil progression plan.

(1) The program shall be designed for the following.

(a) An individual who has reached age 16 and has legally withdrawn from school

(b) A high school student who can be more effectively served in this program and who needs a course(s) required for high school graduation.

(c) Adult residents who desire to further their education

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(d) A high school student who has been granted early re-entry from an expulsion and has been granted permission by both the high school principal and the technical school director

(2) Students who are enrolled as full-time students in a regular high school may enroll in the adult high school program to meet the needs of hardship cases under the following conditions.

(a) Be classified as a full-time high school student

(b) Be recommended for enrollment by the high school principal or designee

(c) Taken courses that apply toward credit for graduation

(3) Students enrolled who become a disruption to the instructional process or who have excessive absences may be dropped, based on recommendations of the teacher and approval by the director of the technical school or community school administrator.

(4) A student who withdraws from the regular high school program and subsequently enrolls in the adult general education program shall be permitted to re-enter the regular high school program with the principal's approval or as provided herein.

(5) A student who is enrolled in the adult general education program is expected to attend class regularly. Attendance shall be kept and reported for each class period by the teacher. Absences shall be counted effective the first scheduled class meeting. An excused absence may be allowed in accordance with the school attendance policy.

(6) An official transcript showing acceptable course work or credit completed by a student shall be placed in the student's record. An official transcript is one received directly from the school or school district.

LAWS IMPLEMENTED: Sections 1000.21; 1000.04; 1001.42; 1003.21; 1003.43; 1003.436; 1011.61; 1004.01; 1004.93, Florida Statutes

STATE BOARD OF EDUCATION RULES: 6A-6.01 O; 6A-6.011; 6A-6.012; 6A-6.013; 6A- 6.014; 6A-6.020; 6A-6.021

ADOPTED: 11/17/08

ADULT EDUCATION - cont'd

TITLE: Fees for Adult Programs

POLICY:

Fees shall be charged for students enrolled in adult basic, adult high school, vocational preparatory instruction, life-long learning, postsecondary adult vocational community education and adult vocational supplemental instruction except for those

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students specifically exempted by Sections 1009.22; 1009.25; 1009.26; 1009.27, Florida Statutes, and State Board of Education Rule 6A-6.084.

(1) A fee schedule for nonexempt students shall be published annually by the school board. The fees shall be pursuant to the General Appropriations Act of the state of Florida and State Board of Education Rule 6A-20.036. These fees, payable to the school board, shall be included in the district's budget. The schedule shall specify the fee for adult students who are permitted to audit a course on a space available basis.

(2) Fees shall be reported in accordance with the the relevant Florida Statutes, and State Board of Education Rule 6A-6.084.

(3) Fees may be waived for any student pursuant to the relevant Florida Statutes, and the General Appropriations Act, which is enacted annually by the Florida legislature. The total value of fee waivers granted may not exceed the amount established annually in the General Appropriations Act.

(4) Any veteran or other eligible student who receives VA benefits may be granted a deferment, if warranted, once per academic year. If, however, there is a break in training or delay in the receipt of VA benefits, an additional deferment may be granted. The veteran will make a partial payment based on the school's established procedures at the time of registration and the balance as scheduled by the Business Office~

(5) Fee payments shall be deferred as prescribed in State Board of Education Rule 6A-6.084(8) and (10).

(6) Fee payments shall be deferred from the first day of class until the next fulltime equivalent membership survey if approval is granted to the student by the director of the technical center. Students shall submit a written request to the director to explain the reasons why they are unable to pay the fees by the established deadline. The director shall approve or disapprove the request based on the circumstances of each case.

(7) Fee payments shall be deferred from the first day of class until the next fulltime equivalent membership survey if the student agrees to pay the fees in accordance with the installment payment schedule adopted annually by the school board. The first installment shall be paid on the first day of class. At the time of registration, students shall declare in writing if they choose this option for fee payment.

(8) Students shall be exempt from any requirement for the payment of registration, matriculation and laboratory fees for instruction according to the relevant Florida Statutes.

(9) The school board may collect, for financial aid purposes, up to an additional five percent of the student fees collected for postsecondary adult technical and supplemental technical courses and programs. All fees collected shall be deposited into the Student Financial Aid Fee Trust Fund of the district and be administered according to Section 17.61, Florida Statutes.

(10) The school board may establish scholarship funds using donations.

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LAWS IMPLEMENTED: Sections 1009.22; 1009.25; 1009.26; 1009.27; 295.01; 295.015; 295.016; 295.017; 295.018; 295.02; 295.019; 295.0195; 295.05; 440.16; 17.61, Florida Statutes

STATE BOARD OF EDUCATION RULES: 6A-6.084; 6A-20.036

ADOPTED: 11/17/08

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STUDENT ORGANIZATIONS

TITLE: Student Organizations

POLICY:

When conducted under the name of the school or school district or any class or organization thereof, extracurricular activities shall be under the general supervision of the school authorities. School organizations and activities designed for students shall be approved by the principal. An instructional staff member shall serve as a sponsor or advisor to each organization. The Code of Student Conduct shall apply to all such activities in grades K-12.

(1) Activities shall be integrated with and supplementary to the regular school program.

(2) Approval from the Florida High School Athletic Association, Inc., (FHSAA) shall be sought for organizations, when applicable. Rules of organizations shall conform to FHSAA guidelines.

(3) On a voluntary and individual basis, outside the regular athletic/extracurricular program, students may participate in activities sponsored by outside agencies. Such activities when conducted are strictly between the individual participants and any supporting agency and shall neither be endorsed nor supported by the School Board of Orange County. Since the school board shall not be involved in the planning and operation of such activities, all publicity, literature, and advertisements shall not infer official sponsorship nor include the name of either the individual school or the school board.

LAWS IMPLEMENTED: Sections 1006.07; 1012.28; 1001.54, Florida Statutes

ADOPTED: 11/17/08

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STUDENT FUND-RAISING ACTIVITIES

TITLE: Fund-Raising for School Projects and Activities

POLICY:

All fund-raising projects and activities by schools or groups within the school shall contribute to the educational and extracurricular experiences of students and shall not be in conflict with the overall instructional program as administered by the superintendent.

(1) Money derived from any school fund-raising project or activity shall be deposited in the school's internal funds account and shall be disbursed as prescribed by The School Board of Orange County, Florida ("Board") Rules and State Board of Education Rules.

(2) Each school shall continuously evaluate its fund-raising projects and extracurricular activities for the promotion of educational experiences. The time involved for students and teachers and the additional demands made on the school community shall be considered.

(3) The determination of the fund-raising projects and activities for a school shall be the principal and the statrs responsibility subject to any directives by the superintendent. Additionally, the following requirements shall apply: (i) such projects and activities shall be kept within a reasonable limit; (ii) prior to approval, full justification of the need and explanation of the manner in which the funds will be expended shall be submitted to the principal; and (iii) instructional time shall not be substantially impacted as determined by the principal.

(4) Sponsorships by parent organizations (e.g. "Parent-Teacher Association, Parent-Teacher-Student Association, and Parent-Teacher Organization") or other organizations connected with a school for fund-raising projects and activities shall be permitted so long as same is conducted in accordance with the provisions of this policy and in compliance with applicable Board Policies and Orange County Public Schools ("OCPS") rules, regulations and guidelines. Without limiting the foregoing, such sponsorships shall be subject to the prior written approval of the principal in all instances.

(5) Unlawful activity shall be prohibited for any school group and shall not be permitted on Board property.

(6) Raffles, bingo and other lotteries may be used as fundraisers for academic, athletic or arts activities or clubs provided the following accountability steps are taken in advance of promotion or participation in the fund raiser:. 1. Approval of the Area Superintendent 2. The Principal/Administrator shall strictly adhere to any legal memorandums or guidelines promulgated by the General Counsel's Office regarding the legality of any proposed raffle, bingo or lottery.

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3. The Principal/Administrator shall maintain an accurate and complete record of the monies generated from the fund raising activity.

(7) Students shall not sell any items on the school grounds without first obtaining the approval of the principal.

(8) Fund-raising drives for schools and/or school activities involving students standing in a street/intersection or stopping traffic in order to solicit funds shall be prohibited.

(9) When fund-raising activities such as selling advertising or a product, are part of an approved extracurricular activity including but not limited to sports, a student shall not be required to achieve a sales quota in order to participate in the activity nor shall a student's participation be impacted by failing to achieve a sales quota.

(10) Door-to-door solicitation is not encouraged and shall be prohibited for students below the sixth grade. Each school (grades 6-12) shall be permitted to conduct only one school wide fund-raising activity per school year that would involve door-to-door canvassing by students, parents or teachers.

(11) School wide fund-raising activities for the benefit of charitable groups and not for the direct benefit of the school shall be clearly advertised as a nonschool charity and must be approved in advance by the school principal.

(12) Minor merchandising projects that are required in the curriculum of certain vocational and business-oriented courses of study shall be designed to meet specific curriculum requirements only and shall not be used for extensive fund-raising.

(13) School-approved student clubs, teams and service organizations are permitted to conduct fund-raising activities as approved in advance by the principal in compliance with board policies and guidelines provided by the OCPS Office of Management and Budget. These club/team or service organization fund-raising activities shall be approved in advance by the principal in accordance with this policy.

(14) When fund-raising activities, such as selling advertising or a product, are related to the program of study in a course, a grade may be partially based on participation in such activities. However, the student shall not be required to achieve a sales quota in order to earn a specific grade.

SPECIFIC AUTHORITY: Sections 1001.43; 1001.51; 1006.07; 1010.01; 1011.06; 1011.07, Florida Statutes

State Board of Education Rule 6A-1.085

ADOPTED: 12/14/10

REVISED: 06/26/12

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PHOTOGRAPHS OF STUDENTS FILE: JRD

TITLE: School Pictures

POLICY:

(1) Any school may have pictures taken of students at a time which does not interfere with the minimum, required instructional time for students. The school principal may enter into a contract for individual student pictures with a company which is qualified to perform this type of work. The contract shall not cover a period in excess of one school term.

(a) The contract with the company shall include the price to the student, commission to the school, the contents of the package to be furnished and such other items as the principal deems necessary and desirable.

(b) The principal shall exercise due caution to protect the rights and interests of the students in enforcing the terms of the contract.

(c) School pictures shall not be scheduled during a major religious holiday.

(2) A high school principal may enter into a contract for individual student pictures for the yearbook provided that such contract does not exceed one school term.

(3) Pictures for press releases and publicity purposes may be taken with the permission of the principal and in accordance with FERPA guidelines.

LAW IMPLEMENTED:

ADOPTED: 11/17/08

Section 1001.42; 1012.28; 1001.54, Florida Statutes

PUBLIC USE OF SCHOOL BOARD FACILITIES

TITLE: Use of Facilities

POLICY:

The principal or building administrator may approve the use of school board property, facilities and equipment for any group provided herein. The use of school board property, facilities, and equipment shall not interfere with the educational program of the district or school. The principal or building administrator shall be responsible for safeguarding the school board property, facilities and equipment; enforcing and informing groups of school board rules; executing proper forms; and collecting payments.

(1) Use of Facilities without Rental Charge - Upon approval of the principal or building administrator school board facilities shall be made available without rental charge to the following.

(a) Any school board employee for any district educational purpose or for use as provided in the contract agreements between the Orange County School Board and CTA and OESPA

(b) Nonprofit school-related groups (e.g. scout groups) operating under the sponsorship of an umbrella organization, provided the group is properly supervised

(c) Civil defense personnel, as directed by the superintendent or designee, who shall notify the principal of the school affected

(d) The county's supervisor of elections for voting precincts in any election provided the election does not interfere with the school's operation

(e) Any governmental agency utilizing a school or district facility for a youth program or public meeting

(f) Public community colleges and universities

Charges for supervision, utilities, clean up or equipment use may be required.

(2) Use of Facilities with a Rental Charge - The principal or building administrator may permit the use of school board facilities by a civic, religious, business or community organization for nonschool activities on a specific, temporary or short-term basis. The following conditions shall apply.

(a) The payment of the fee shall be in accordance with a schedule approved by the superintendent and in keeping with current commercial rates.

(b) Sufficient supervision and adequate custodial service of the school facility shall be determined by the principal.

(c) The use of school food service facilities shall require that the kitchen be operated by a food service employee(s) approved by the cafeteria manager. Such use shall be limited to school-related organizations.

(d) Certificate of Insurance Requirement - Any organization that uses OCPS facilities must provide proof of General Liability insurance that is at least $1,000,000 per occurrence and $2,000,000 general aggregate. OCPS must be added as the additional insured.

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(e) Payment for rental, utilities, and equipment use shall be made directly to the school district by the organization. The amount of the rental fee shall be credited to the school's budget.

(3) Liability and Insurance Coverage - Each organization utilizing school board facilities shall adhere to the following.

(a) Agree to hold the school board harmless (to the extent allowable by law) from any liability which may accrue to the school board as a result of use

(b) Provide proof of public liability insurance coverage in the amount set forth in the Facility Lease Agreement

(c) Governmental agencies shall provide a statement of self-insurance in lieu of liability insurance

(4) Prohibited Uses of School Board Facilities - School property, facilities and equipment shall not be used for the following purposes.

(a) Programs involving any form of gambling or other illegal activity (b) Private tutoring for which a teacher receives a fee (c) Programs in violation of Florida Statutes or school board rules

(5) Persons who feel their organizations were improperly denied use of school board facilities or were assessed an improper charge or fee may file a written appeal with the superintendent for resolution.

(6) Lease of School Board Owned Property for Placement of Commercial Signs - The leasing of portions of school board owned property for placement of commercial signs to licensed businesses may be permitted. Use under such lease agreement shall be subject to the following requirements of the school board:

(a) The product(s) or service(s) represented by the sign must be acceptable for display on a school campus as determined by the superintendent or his designee. Displays shall not promote alcohol, drugs or tobacco products, gambling or adult entertainment.

(b) Use must in no way conflict with the normal operation of the school. (c) Signs shall comply with all state, county and city statutes, regulations

and ordinances. Such approval shall be obtained by lessee at lessee's expense.

( d) The lessee shall be responsible for all installation and maintenance of the sign. Lessee shall ensure that the property is properly and attractively landscaped and maintained.

(e) The lessee shall take all necessary steps to ensure the safety and welfare of the public and provide liability and property damage insurance which names the school board as an additional insured.

(f) The lease charge shall be based upon the prevailing commercial rate in effect at the time the lease is consummated and at each renewal period. If the sign is on school property, such charges shall be utilized by the school for direct benefit of the students.

(g) The use of the parcel by the lessee shall be subject to the terms of a lease agreement to be prepared by the school board attorneys and approved by the school board.

(7) The superintendent shall evaluate the fairness and effectiveness of these procedures as needed.

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LAWS IMPLEMENTED: Sections 1001.42; 1001.51; 1001.33; 1012.28; 1001.54; 1013.1 O; 509.032; 509.232, Florida Statutes

ADOPTED: 11/17/08

PUBLIC USE OF SCHOOL BOARD FACILITIES - cont'd

TITLE: Use of School Facilities for Political Activity

POLICY:

(1) The following definitions shall apply to the policy related to the use of school facilities for political activity.

(a) Political activity shall include any and all efforts of individuals, individually or in concert with others, done for the purpose of supporting or opposing any candidate, party or issue in an election or done to affect the results of that election.

(b) School facilities shall mean any building, grounds or vehicles owned, operated, controlled or maintained by the school board.

(c) Political events shall include any and all meetings, fundraisers, gatherings, or other such events organized or conducted for the purpose of supporting or opposing any candidate for public office, any issue which is or may be scheduled to appear on a ballot, or any political party or organization.

(2) No political events shall be conducted at or in school facilities at any time except that political forums to which the general public is invited to meet and hear all candidates in a particular race or races, or to meet and hear representatives of both sides of an issue appearing on a ballot may be held under the following conditions.

(a) Sponsorship shall be by an organization having an official affiliation with the school or school district.

(b) An invitation, in writing, shall be extended to all announced candidates for the specific office or offices or representatives for or against each issue.

(c) The presentation by each participant shall be limited to the same amount of time.

(d) Distribution of campaign materials shall be confined to the immediate area in which the forum is being conducted.

(e) No preferential treatment shall be afforded any candidate or representative of an issue in any way.

(3) The following forms of political activity shall be prohibited at all times on school property unless otherwise permitted by policy.

(a) Distribution of campaign material, including cards, brochures and other materials defined by law as political advertising to students or employees

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(b) Placement of political signs in the school buildings or elsewhere on school board property. It is permissible to allow advertising on items of clothing, bumper stickers, sunshades or other signs affixed to a private vehicle that is legal for roadway traffic.

(c) Personal appearances of candidates or advocates/opponents of an issue before student groups, unless part of an approved course of study and presented in a responsible manner, and unless equal opportunity is afforded to all candidates in a particular race and representatives of both sides of an issue.

(4) This policy shall not be interpreted to prohibit the distribution or use of newspapers, magazines or programs for school-sponsored activities that contain paid political advertising, where the distribution or use of such items is for purposes that are nonpolitical in nature. Neither shall anything contained in this policy be interpreted to prohibit distribution of any political materials that are to be used as a part of an approved course of study.

(5) School facilities may be utilized by any official or employee for the performance of duties that are related to any issue that is placed on a ballot by or at the request of the school board.

LAWS IMPLEMENTED: Sections 104.31; 1001.42, Florida Statutes

ADOPTED: 11/17/08

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