operations & procedures manual...operations & procedures manual * pursuant to requirements...
TRANSCRIPT
Operations & Procedures Manual
*Pursuant to Requirements in 2 CFR Part 200: Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards,
State and Local funds as applicable, and Education Department General
Administrative Regulations (EDGAR)
Revised February 2019
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Table of Contents Accounting Introduction ............................................................................................................................... 8
General ..................................................................................................................................................... 8
Accounting Office Staff (Segregation of Duties) ....................................................................................... 8
General Ledger Accounting ........................................................................................................................ 11
Chart of Accounts ................................................................................................................................... 11
New Accounts ......................................................................................................................................... 14
Maintenance and Distribution of Accounting Financial Reports ............................................................ 14
Accounting Corrections .......................................................................................................................... 15
Questions and Information ..................................................................................................................... 16
Revenues and Cash Receipts ...................................................................................................................... 17
Sources of Revenue ................................................................................................................................ 17
Cash Receipts .......................................................................................................................................... 17
Gifts to the District ................................................................................................................................. 18
Billing and Collection of Tuition Accounts .............................................................................................. 18
Cash Management ...................................................................................................................................... 19
Petty Cash and Other Reimbursement Accounts ................................................................................... 19
Investment of Cash and Wire Transfers ................................................................................................. 19
Bank Reconciliations ............................................................................................................................... 19
Purchasing and Accounts Payable .............................................................................................................. 19
Purchase of Goods and Services ............................................................................................................. 19
Accounts Payable .................................................................................................................................... 21
Sales and Use Taxes ................................................................................................................................ 22
Payroll ......................................................................................................................................................... 22
General ................................................................................................................................................... 22
Direct Deposit Requirement ................................................................................................................... 22
Compensation Guides and Contracts ..................................................................................................... 22
Payroll Calendar ...................................................................................................................................... 23
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Payroll Cycles .......................................................................................................................................... 23
Timesheets, Processing of Payroll and Distribution of the Payroll ......................................................... 24
Personnel Service Agreements ............................................................................................................... 24
Deductions from Pay .............................................................................................................................. 25
Bad Debt Correspondence and Wage Garnishments ............................................................................. 25
Payroll Corrections and Transfers ........................................................................................................... 26
Outside Contractors and Consultants vs. Employee Status ................................................................... 26
Leave Reporting ...................................................................................................................................... 26
Salary Advances ...................................................................................................................................... 27
Resignations and Terminations .............................................................................................................. 27
Fixed Assets ................................................................................................................................................ 27
Definition ................................................................................................................................................ 27
Authorization for Purchase ..................................................................................................................... 27
Capitalization Policy ................................................................................................................................ 28
Insurance and Reporting of Theft ........................................................................................................... 28
Movement of Assets ............................................................................................................................... 28
Disposal or Trade-In of Fixed Assets ....................................................................................................... 28
Equipment and Supplies Sales ................................................................................................................ 28
Federal and Other Grants and Contracts .................................................................................................... 29
Administration ........................................................................................................................................ 29
Period of Availability of Federal Funds ................................................................................................... 30
Liquidation of Obligations....................................................................................................................... 30
Carryover ................................................................................................................................................ 31
Parental Involvement Title I, Part A Funds ............................................................................................. 32
Accounting Records ................................................................................................................................ 32
Monitoring Process ................................................................................................................................. 33
Review and Approval of Grant Applications ........................................................................................... 35
Fringe Benefits, Direct Costs, and Indirect Cost Rates ........................................................................... 35
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Consolidated Application for Grants Received through the Georgia Department of Education ........... 37
Cash Management and Reimbursement 2 CFR §200.302(b)(6) and 2 CFR §200.305 ............................ 38
Sub-recipient Request Evaluation .......................................................................................................... 39
Effort Reports ......................................................................................................................................... 40
Personnel ................................................................................................................................................ 40
Periodic Certification .............................................................................................................................. 40
Time and Effort ....................................................................................................................................... 42
Financial and Operations Reports .......................................................................................................... 42
Budget Review ........................................................................................................................................ 43
Budget Monitoring Procedures .............................................................................................................. 43
Determining Allowability of Costs 2 CFR §200.302(b)(7) .................................................................. 45
Federal Inventory Monitoring Process 2 CFR §200.313(d) ................................................................ 56
Program Manager on Leave ................................................................................................................... 63
Internal Controls ..................................................................................................................................... 63
Complaints .............................................................................................................................................. 64
Budget Control ............................................................................................................................................ 66
The Budget Cycle .................................................................................................................................... 66
Budget Adjustments or Amendments .................................................................................................... 67
Budget Control ........................................................................................................................................ 67
Year End Close and Audit ............................................................................................................................ 68
Fiscal Year Closing Procedures ............................................................................................................... 68
The Outside Audit ................................................................................................................................... 68
Internal Audit Function ........................................................................................................................... 69
Travel and Other Items ............................................................................................................................... 69
Business Travel Policies, Advances and Reimbursement ....................................................................... 69
Entertainment Expenses ......................................................................................................................... 71
Procurement Introduction .......................................................................................................................... 71
Who are We, and What is the Purpose .................................................................................................. 71
Procurement/Warehouse Staff .............................................................................................................. 72
Delegation of Purchasing Authority............................................................................................................ 74
School Nutrition Department ................................................................................................................. 75
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Scope .......................................................................................................................................................... 75
BCSD Procurement Philosophy ................................................................................................................... 75
General Policies .......................................................................................................................................... 76
Interdepartmental Relations .................................................................................................................. 76
Legal and Ethical Conduct ....................................................................................................................... 77
Code of Ethics ......................................................................................................................................... 77
Conflict of Interest 2 CFR §200.318(c) ............................................................................................... 79
Waste, Fraud, Abuse, and Dissemination ............................................................................................... 80
Unauthorized Purchases ......................................................................................................................... 81
Meeting and Interviewing Suppliers/Vendors: ....................................................................................... 82
Gifts and Gratuities ................................................................................................................................. 82
Personal Purchases ................................................................................................................................. 82
Methods of Purchasing ............................................................................................................................... 83
Purchases ................................................................................................................................................ 83
Blanket Orders-Vendor Service Agreement - Miscellaneous Purchases of Goods or Services .............. 83
Consultant Agreements .......................................................................................................................... 84
Rentals and Leases –Vendor Service Agreements (Normally generated by Purchasing) ....................... 85
Confirmation Requisitions ...................................................................................................................... 85
All Other Outside Services ...................................................................................................................... 86
Requisition Procedures ............................................................................................................................... 86
Preparation Instructions ......................................................................................................................... 86
Authority to Approve Requisitions ......................................................................................................... 87
Pre-Planning ............................................................................................................................................ 88
Account Number Classification ............................................................................................................... 88
Capital Equipment .................................................................................................................................. 89
Fund Source and Year End Cut-off .......................................................................................................... 89
Types of Solicitations 2 CFR §200.319(c) ............................................................................................... 90
RFQ (Request for Quote) ........................................................................................................................ 90
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RFP (Request for Proposal) ..................................................................................................................... 90
Invitation to Bid (ITB) .............................................................................................................................. 90
RFI (Request for Information) ................................................................................................................. 90
Exemption Policy .................................................................................................................................... 90
Protest Policy/Procedure ........................................................................................................................ 91
Specifications for Bid Request ................................................................................................................ 92
Bid Solicitations ...................................................................................................................................... 93
BCSD PROCUREMENT PROCESS .............................................................................................................. 94
Contracts ................................................................................................................................................... 106
Systems Contracts for Specific Items .................................................................................................... 106
Office Supplies .................................................................................................................................. 106
BCSD Stationery/Printing Services/ Business Cards and Envelopes ................................................. 106
Maintenance/Janitorial Supplies ...................................................................................................... 106
Pool, Consortium, Cooperative Purchasing .......................................................................................... 106
Cancellation/Change Order .................................................................................................................. 107
Petty Cash Vouchers (Activity Accounts) .............................................................................................. 107
Invoice Payment Forms (Request for Payment Forms) ........................................................................ 108
Special Procurement Policies .................................................................................................................... 108
OSHA Regulations ................................................................................................................................. 108
Minority Vendors/Small Businesses ..................................................................................................... 109
Surplus Property ................................................................................................................................... 109
On-line Auction Houses (E-bay, etc.) .................................................................................................... 110
Grants/State or Federal Funds 2CFR 200.320(d)(3) ............................................................................. 110
Receiving Procedures ............................................................................................................................... 112
Receiving at the Purchasing Department ............................................................................................. 112
Claims Involving Damages or Shortages ............................................................................................... 113
Inspection of Items Received by Schools and Departments from Purchasing ..................................... 113
Materials Delivered Directly to the School or Department by the Supplier ........................................ 114
Return of Supplies or Equipment ......................................................................................................... 114
Cash on Delivery-COD ........................................................................................................................... 115
Accounts Payable Procedures .................................................................................................................. 115
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Receiving Procedures ........................................................................................................................... 115
Credit Memo ......................................................................................................................................... 116
Year End Accrual/Encumbrances .......................................................................................................... 116
Bibb County Board of Education Policies.................................................................................................. 117
Policy DJC – Payroll Procedures 2 CFR §200.430 .............................................................................. 117
Policy DJCB – Salary Deductions 2 CFR §200.430 ............................................................................. 117
Policy DJD – Expense Reimbursements 2 CFR §200.474(b) ............................................................. 118
Policy GAD – Professional Learning Opportunities 2 CFR §200.430..................................................... 118
Policy GAG – Staff Conflict of Interest 2 CFR §200.430 ........................................................................ 119
Stipend Policy 2 CFR §200.430 ............................................................................................................. 119
Policy GARH – Employee Leaves and Absences 2 CFR §200.430 ......................................................... 122
Policy GBA – Professional Personnel Compensation Guides and Contracts 2 CFR §200.430 .............. 126
Policy GBB – Professional Personnel Positions 2 CFR §200.430 ........................................................... 126
Policy GBBB – Professional Personnel Certification 2 CFR §200.430 ................................................... 127
Policy GBRIG – Federal Family and Medical Leave Act 2 CFR §200.430 ............................................... 128
Policy GCRD – Classified Personnel Overtime Pay 2 CFR §200.430...................................................... 134
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Accounting Introduction
General
The purpose of this manual is to describe the existing accounting policies and
procedures that have been established as the norm for the Bibb County School District
and to serve as a valuable reference guide. These policies and procedures have been
designed to help safeguard the District's assets and to promote accuracy, efficiency and
consistency in accounting operations throughout the School District. It is hoped that a
written manual will both contribute to these objectives as well as to assist employees of
the District to comply with the prescribed accounting operations of the District.
Accounting Office Staff (Segregation of Duties)
The following are brief descriptions of the responsibilities of the various positions.
1. Executive Director of Accounting. The Executive Director supervises the
Accounting Office staff and is responsible in coordination with the Chief Financial
Officer for all accounting and financial reporting and related internal controls, financial
services, cash management, investments, fixed assets, and grants accounting. The
Executive Director coordinates with the external auditor for all audits of the District.
2. Accounting Manager: The Accounting Manager has the responsibility for the
general ledger system (including monthly reports, journal entries, questions and
corrections), and fixed asset accounting. She also supervises the accounts payable
staff and assists Grants Managers and Coordinators as requested.
3. Budget Manager. The Budget Manager provides leadership and direction for the
overall administration and coordination of all activities related to the management of the
District’s annual operating budget. Also provides day-to-day supervision of the Central
Office and school-level administrator program budgets. The Budget Manger works
independently, under limited supervision.
4. Grants Coordinators: One Grant Coordinator is responsible for the Title I
program and the other one handles the majority of the other federal grants. They work
closely with program managers to prepare accurate budgets for the grants. They
upload approved budgets and amendments into both the Consolidated Application, if
required, and to the District’s Financial Accounting software. They ensure that correct
account numbers are used for all payroll and accounts payable activity related to grants.
They draw down money from funding agencies and prepare all financial reporting
required for the grants.
5. Grants Manager. This individual is responsible for day to day operations of the
remaining grants accounting process. She works closely with program managers to
prepare accurate budgets for the grants. She uploads approved budgets and
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amendments into both the Consolidated Application, if required, and to the District’s
Financial Accounting software. She ensures that correct account numbers are used for
all payroll and accounts payable activity related to grants. She draws down money from
funding agencies and prepares all financial reporting required for the grants she
handles. She prepares garnishment paperwork, processes the request to pay for the
checks and submits payment to the appropriate court. Garnishments are stamped by
the court and two copies are returned to Accounting. Copies of all garnishments must
be sent to the plaintiff within three (3) business days. A spreadsheet is maintained to
chart the amount owed and the payment rendered to assure there are no
overpayments. If an overpayment has occurred, a refund check is issued to the
employee. She processes all tax levies, Chapter 13, child support orders, and student
loan repayment orders. The individual also performs other accounting duties as
required.
6. Staff Accountants. One accountant reconciles bank statements, reviews and
approves travel reimbursement before payment, works with benefit reconciliations and
other general accounting functions as required. She is responsible for the CS-1 report.
The other staff accountant works with School Nutrition and is responsible for their
monthly general ledger reports. She oversees Student Activity accounting and various
other projects as assigned. She is also the point of contact for E-Pay vendors.
7. Payroll Supervisor. The Payroll Supervisor is responsible for processing the
monthly payroll which includes all exempt employees. The payroll supervisor also
supervises the other payroll staff and ensures that employees are properly and timely
paid.
8. Budget Assistants/Coordinators-Grants. Budget assistants and coordinators for
grants receive grant paperwork from schools and departments, check for account
number accuracy, verify charge for grant eligibility, check for availability of funding
within the remaining budget balance, check for attachment of all needed
documentation, and prepare for signature of grant program manager. After signed by
program manager, transmit paperwork to correct personnel for final processing.
9. Administrative Assistant. The administrative assistant maintains the calendar and
filing for the Executive Director and assists with projects as needed. This individual is
responsible for processing all cash, wire transfers made to the bank accounts, and
checks received. This individual also handles ordering and receiving of all purchased
items for the department, keying leave, and providing secretarial and administrative
services for the office and assisting with payroll functions as needed.
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10. Budget Assistant-General Fund. This individual is responsible for maintaining
the integrity of the approved budgets for the District. All budget amendments are
processed by this individual. All requisitions, request for pays, service contracts,
personnel service agreements and consultant agreements are reviewed for account
number accuracy and budget availability. Budget status reports to schools and
departments are mailed and/or emailed monthly. Warehouse journal entries are
prepared once a month. Invoices to vendors, departments, and schools are mailed for
funds due to the School District. She assists with training new bookkeepers and
secretaries.
11. Accounts Payable Assistants. There are two accounts payable individuals who
are responsible for processing all properly approved purchase orders, invoices and
check requests, contracts, and processing and mailing all disbursement checks.
12. Lead payroll clerk. This individual processes the semi-monthly payrolls and acts
as a backup to the payroll supervisor in her absence.
13. Payroll Assistants. These two individuals process the transportation and the
substitute payrolls, as well as sick leave incentive forms. Personnel service agreements
are routed here for account number verification and match up with timesheets.
14. Bookkeeper. This individual functions as an accounts payable clerk for student
activity funds. She posts all deposits for the school system. She also prepares payroll
deductions for court orders on pay days. She posts advance lodging prepayments and
assists with other accounts payable duties as needed.
15. Inventory Specialist. This individual records all expendable and capital
equipment, buildings, land, and construction in process into the fixed asset module. He
also conducts and/or monitors annual inventories for all schools and departments. He
takes deposits to the bank and also assists accounts payable as needed.
16. Accounting Clerk: This individual keeps all payable and receipts for Capital
Projects. She reviews requisitions for proper approval and reconciles accounting
records with the Executive Director of Capital Improvements. She is responsible for
cash statements for School Activities accounts and works with the secretary and
principal on school activities accounts and payables. She works with athletics directors
on their accounts payable and receipts. She assists with the training of new secretaries
and bookkeepers on School Activity duties.
17. Receptionist/Records Clerk: This individual is responsible for walk-in collections
of fees for items such as transcripts and fingerprinting. She functions as the
department’s receptionist and assists visitors as needed. She is also responsible for
filing accounting documents.
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18. Computer Operator. This individual oversees the computer operations for the
Accounting, Human Resources, and Purchasing functions of the District. He reports
directly to the Chief Financial Officer and is an integral partner to the Accounting
Department. He downloads data from the financial accounting software system as
needed by Accounting or other staff to allow for their preparation of reports and analysis
of data.
General Ledger Accounting
Chart of Accounts
Chart of Accounts. With the change to Munis, our account structure is also changing.
All of the District’s accounts are comprised of ten segments: the fund, the function, the
program, the facility, the executive level, the department, future use, future use, the
object code, and the project code(required only for grant and construction funds and
may be used as an additional code as needed).
1. The Fund (XXXX). The first three numbers followed by a space denote the fund.
A fund is an accounting entity with a self-balancing set of accounts which are used to
segregate specific activities or to meet legal or administrative restrictions.
Examples that you might use or see on reports:
100 General Funds
300 Capital Projects
4XX Grants such as Title I, IDEA, Title II
5XX Grants
600 School Nutrition Services
2. The Function (XXXX). The fifth, sixth, seventh, and eights digits represent the
function. The function describes the activity or purpose for which a service or material
is acquired. Valid functions are as follows:
1000-Instruction (activities dealing directly with the interaction between teachers
and students)
2100-Pupil Services (activities designated to assess and improve the well-being of
students and to supplement the teaching process-testing, attendance, social work,
health services)
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2220-Media Services (activities concerned with directing, managing, and
operating educational media centers)
2230-Grants Administration (activities concerned with administering and
overseeing federal, state, or local grants)
2300-General Administration (activities concerned with establishing and
administering policy for operating the District)
2400-School Administration (activities concerned with overall administrative
responsibility for school operations)
2500-Business Support Services (activities concerned with the fiscal operation of
the District, including budgeting, financial and property accounting, payroll,
inventory, internal auditing, and managing funds)
2600-Maintenance and Operation (activities concerned with keeping the physical
plant open, comfortable, and safe for use, and keeping the grounds, buildings, and
equipment in effective working condition)
2700-Student Transportation Services (activities concerned with the conveyance
of students to and from school and trips to school activities)
2800-Central Support Services (central office activities other than general
administration and business services-human resources, data processing,
research, public relations)
2900-Other Support Services (all other activities not otherwise classified)
3100-School Nutrition Services (activities concerned with providing food to
students and staff)
3200-Enterprise Operations (activities that are financed and operated in a manner
similar to private business where the intent is to recover costs through user
charges-stadiums, wellness center)
4000-Facilities Acquisition and Construction Services (activities concerned with
the acquisition of land and buildings, renovating buildings, the construction of
buildings and additions to buildings, improvements to sites)
5100-Debt Service (outlays of cash to retire long-term debt-principal and interest
expense)
3. The Program (XXXX). The ninth through twelfth digits represent the program
code which describes specific activities or procedures designated to accomplish a
predetermined objective. Selected examples include:
0110-Elementary Administration
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0120-Middle School Administration
0130-High School Administration
1011-Kindergarten
1021-Grades 1 to 3 1051-
Grades 4 to 5 1081-Grades 6 to 8
1041-Grades 9 to 12
4. The Facility (XXXX). The thirteenth through sixteenth digits represent the facility
code. It will now be a four digit code corresponding to the state code. It will no longer
be a two digit code.
5. The Executive Level: The seventeenth and eighteenth represent the executive
level.
6. The Department (XXXX). The nineteenth through twenty-second digits are new.
No longer will program and department be combined. There will be a list of all
departments.
7. Future use. (XXXX). The twenty-third through twenty-sixth digits have been
reserved for future use. For now, enter “0000” in this segment.
8. Future use. (XXXX) The twenty-seventh through thirtieth digits are also reserved
for future use. For now, enter “0000” in this segment.
9. Object code has a specific purpose in telling us what kind of accounts we are
using for the object code as follows:
1 – Asset
2 – Liability
3 – Fund Equity
4 – Revenue
5 – Expenditure
6 – Expendable equipment
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7 – Capitalized Fixed Asset
The remaining five digits of the object code are comprised of the object code and
subobject code under our previous accounting system. The difference is that the five
digits as we knew them before (XXX.XX) will no longer have a period between the
object and sub-object (XXXXX). Object codes for expenses will still be the same ones
as used in the previous system. Sub-object codes could be different due to making
accounts uniform.
One noticeable difference in Munis is that asset, liability, and revenue account numbers
will also be in the object code.
10. Project Code (XXXXX). The project code can be used two ways. It will be used
in Grants and Construction Accounting for what is called Project Ledger. This allows us
the keep a running balance from the beginning of a grant or construction project which
goes longer than our fiscal year. For example, Title I grants run from July through the
next September, a period of fifteen months. A construction project, such as those
funded through Esplost could run several years. This new system will allow us to keep
a multiyear total for such items.
This project code can also be used in our regular accounting system as a means of
separating individual prepaid lodging or keeping up with different types of miscellaneous
revenue.
Requisitions and requests to pay which are for grant funds and construction must have
an entry in this project code field. Contact your grants manager or construction contract
administrator for these codes.
New Accounts
New accounts will be created when necessary. The request should be made to the
Accounting Manager. She will establish new numbers for use in the financial
accounting system based on the state and district chart of accounts.
Maintenance and Distribution of Accounting Financial Reports
The Budget Status and the Grants Status Report are the two informational reports
distributed monthly by the Accounting Office to Principals, Directors, Department
Heads, and other Program Managers. All reports are distributed to the appropriate
department head and/or other individual responsible for the account after the month end
close of the Accounting records. The Budget Status summarizes the previous activity for
the current fiscal year, adding the current month's activity to get an ending balance. This
ending balance is then compared to the allocated budget and an over/under budget is
calculated. The Grants Status Report is prepared by the Grants Manager and lists all
active grants, their approved award amount, expenditures to date, remaining balance,
grant period, and responsible program manager.
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The Executive Director of Accounting prepares two monthly financial reports for all
funds that are distributed to the Board for their review. The first of these reports
compares actual expenditures to date by fund to the current amended budget for that
fund. The second of these reports compares the current fiscal year to date to the prior
fiscal year for the corresponding time period.
The Executive Director of Accounting prepares a monthly SPLOST report. It lists
SPLOST and State Capital Outlay revenues, expenditures, cash, and investments
which are distributed to the CFO and Capital Improvement Program Office. Information
from this report is used in the Investment report given to the Board by the CFO’s office.
The Executive Director of Accounting prepares a monthly investment report that is given
to the CFO. This report lists investment activity for the Georgia Fund One account and
any other investments not included in the SPLOST report.
Periodically a cash flow report is generated by the Executive Director of Accounting and
is utilized by the CFO in determining any District needs for a Tax Anticipation Note
(TAN) or transferring fund for maximum investment return.
In order to distribute these monthly reports on a timely basis, the Accounting Office
generally uses the last working day of each month as a cutoff for receiving information
about transfers, corrections, etc. The process of gathering and inputting information,
checking, balancing, printing, and distributing these reports requires approximately ten
working days after the end of the month.
All accounts can be accessed through the Accounting Software on a real time basis. If
you find you do not have access to all of your accounts, please call or email the
Computer Operator, for security access. If you are not receiving a report that you need,
please contact either the Executive Director of Accounting or the Budget
AssistantGeneral Fund to request the report be sent to you. On demand reports can be
generated as needed.
Accounting Corrections
Occasionally, you may find some errors when reviewing your monthly printout. If you
need to correct these errors or to make a transfer between accounts, please send the
request in writing or by e-mail to the Accounting Manager or in the case of a grant, to
your assigned Grants Manager in the Accounting Office. The memo should include the
reason for the adjustment, the original account that was charged, the account that
should be charged, the date of the charge, the dollar amounts and the reference code.
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Questions and Information
If you need assistance please feel free to contact any of the following:
Executive Director of Accounting - Vicki Hulett 765-8527
Administrative Assistant - Clare McBride 765-8520
Accounting Manager – James Eric Bush 765-8521
Budget Manager – Tina Smith 765-8662
Grants Coordinator – Jamilah McKenzie 765-8696
Grants Manager – Tarika Pitts 765-8536
Grants Coordinator for Title I - Chad Hicks 765-8719
Accountant - Janeseia Roberts 765-8581
Accountant - Cindy Bray 765-8734
Accounting Clerk – Kelly Oliver (Student Activities and Capital Projects) 765-
8531
Budget Assistant for General Fund - Renee Hartley 765-8524
Budget Assistant for GEAR Up – Peggy Harrison 765-8573
Budget Cooridnator for IDEA - Beverly Ferguson 765-8709
Budget Coordinator for Title I - Lisa Chambers 765-8541
Computer Operator - Randy Woodard 765-8519
Inventory Specialist - Mike Fordham 765-8528
Payroll Supervisor - Shirleta Gary 765-8525
Lead Payroll Clerk - Cathy Purvis (semi-monthly) 765-8526
Payroll Assistants
Samirah Stephens (transportation) 765-8676
Shermaine Jackson (substitutes, timesheets/sick leave) 765-8523
Sharonda Ladd 765-8646
Payables Assistants
Ellen Orr 765-8530
Lisa Raffield 765-8535
Dawn Burkhalter 765-8532
Bookkeeper - Brenda Lester 765-8678
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Reception/Records Clerk - Vicki Crow 765-8529
Revenues and Cash Receipts
Sources of Revenue
The District's revenues are derived from various sources including state QBE revenue,
local property and other taxes, SPLOST sales taxes, student tuition and related fees,
federal and state grants and contracts, private gifts and grants, investment income, and
miscellaneous income such as facilities rentals and miscellaneous sales.
Cash Receipts
1. Gifts and Grants. All gifts and grants to the District are processed through the
Accounting Office. Therefore, any grants received by any department or school should
be forwarded on the same day directly to the Accounting Office along with the envelope
and any correspondence. Please do not hold checks. The District loses interest income
if you do. The cash receipt of federal grants and contracts is handled by the Accounting
Office via a submission of cash reimbursement requests to the federal or state
government on a monthly or quarterly basis.
2. Other Cash Receipts. All cash and checks received by departments or schools
other than gifts and grants must also be transmitted to the Accounting Office together
with a completed cash receipts form. This form should indicate the description of the
transaction and the account to be credited. One copy of the form should be retained by
the originating department for control purposes. The Accounting Office will retain one
copy and will return the remaining copy to the originating department indicating that the
cash was received and verified. Please remember that cash and checks are items that
can easily be lost or stolen. Therefore, we request that all cash in excess of operating
needs be brought in person to the Accounting Office on a daily basis. Cash maintained
for operating needs must be kept in a locked compartment.
All miscellaneous cash receipts are considered general revenues of the District and
should not be credited to departmental or restricted accounts unless approved during
the budget process or by the Chief Financial Officer.
Cash (not checks) received in the amount of $10,000 or more must be reported to the
federal government using IRS Form 8300.
3. School Activity Receipts. All cash and checks received by schools for fund
raising or other school activities must follow the procedures as indicated in the Manual
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for Activity Funds. This manual can be found in the office of each school as well as on
the Accounting webpage. For any questions, please contact Vicki Hulett or Kelly Oliver.
Gifts to the District
Like cash gifts discussed above, gifts of securities and other gifts (such as art, rare
manuscripts and equipment) to the District are processed through the Accounting
Office. Any department or school receiving a gift or an inquiry about such a gift should
consult with the Executive Accounting Director or one of her direct reports.
Billing and Collection of Tuition Accounts
1. Out of County Tuition Bills and Registration. Tuition bills are mailed in July,
November, and February by the Accounting Department and are based on approved
transfer information provided by the office of the Assistant Superintendent of Student
Affairs. The bill must be satisfied in accordance with District policy before the beginning
of the semester. Accounts not satisfied are reported to the Chief Financial Officer for
action, which can include dismissal from the District.
2. Summer School Collection of Tuition. Registration and collection of fees for the High
School Summer School program begins at the home school of the student. The
Counselor or High School designee registers the student and accepts payment for the
tuition rate that is established by the CFO. A “Cash Only” list is provided by the
Accounting Office for those individuals that cannot pay by check and the transmittal
forms to be used for remitting of funds. A copy of the registration form is to accompany
all checks brought to the Accounting Department. All checks must include student’s
name and current daytime phone number of the person who wrote the check. All cash
received at the school must be deposited in the schools activities account and then a
school check payable to the Bibb BOE is to be written for that cash total. On the date
designated by the Accounting Office each school designee will bring to the
Administrative Assistant to the Executive Director of Accounting (Clare McBride) the
transmittal form completed, a copy of each student’s registration form (make sure
receipt number for cash payments is written in the “For School Use Only” box), a check
from the school’s account matching the cash amount paid for registration, and all
checks submitted for payment by the students/parents. On the designated days for
registration at the Summer School location, accounting staff will be at the location to
assist with the registration process and collection of fees. No partial payments are
allowed.
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Cash Management
Petty Cash and Other Reimbursement Accounts
Petty cash funds may be established by a department if the availability of cash is
essential to the operation of the department. Petty cash is most often used to facilitate
small repetitive purchases. The establishment of a petty cash fund requires the approval
of the Chief Financial Officer.
The departmental custodian of the fund is responsible for the fund and its safekeeping.
Receipts or statements must be obtained that substantiate the use of the cash. When
reimbursement of the fund is necessary, a check request should be submitted to the
Accounting Office along with the appropriate supporting documentation.
Petty cash funds are subject to audit by the Accounting Office.
Investment of Cash and Wire Transfers
All monies (other than School Activity Funds and School Nutrition Funds) received by
the District are deposited to a single District deposit account to facilitate control and
investment of available cash balances. Deposits to this account are normally made
daily. Investment of available cash in this account shall be made by the Executive
Director of Accounting in accordance with the District's short term investment policy.
Wire transfers between existing District accounts and to outside vendors or agencies
are made by the Executive Director of Accounting and approved by the CFO. Wire
transfer refers to an electronic transfer of funds from one account to another involving
two or more banking institutions.
Bank Reconciliations
Bank reconciliations are performed monthly by the staff accountant and the budget
assistant-general fund and are reviewed and approved by the Executive Director of
Accounting.
Purchasing and Accounts Payable
Purchase of Goods and Services
1. General. All purchases and expenditures of District funds must meet the ordinary
business standard of reasonable and necessary, with prudent consideration of the
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District’s limited financial resources. Purchases of goods and services on behalf of
the District may be authorized by a department head, and should not exceed the
department's budgeted amounts or, in the case of restricted accounts, should not
exceed the restricted fund balance. Every reasonable effort should be made to
obtain the best possible quality, service, and price. For larger non-routine purchases
and contracts, competitive proposals should always be solicited and evaluated. Even
for routine purchases, vendor prices should be checked periodically with those of
reliable competitors.
All technology related purchases must be approved by the Assistant Superintendent of
Technology Services or his designee in his absence. All purchases from grants must
be approved by the Program Manager of that grant. All purchases over $5,000 must be
approved by the Assistant Superintendent to which the purchaser reports and also have
the approval of the CFO.
2. Competitive Bidding. Competitive bidding is generally required for purchases, leases
and contracts over $30,000. (See the Districts Policy DJED)
To the extent practicable, a written statement detailing the goods or services required
should be provided to vendors. It is recommended that at least three (3) written bids be
obtained and evaluated. Awards should be made to the vendor whose bid or offer is
most advantageous to the District, considering price, quality, service, and conformance
to specifications.
Formal competitive bidding may not be appropriate in certain exceptional cases; for
example, where the item is a highly specialized piece of equipment (or service) that is
only available from one source, or due to legitimate extenuating or emergency
circumstances. Authorization for exceptions to omit formal competitive bidding for items
over $30,000 should be made by the Director of Procurement and/or CFO as
appropriate. All orders over $100,000 must be approved by the Board.
3. Purchase Orders. All purchases of goods and services should be made through the
District’s requisition system. The Accounting Manager and the Budget AssistantGeneral
Fund are authorized to approve release of the requisitions to the Purchasing
Department after they are reviewed for account number and fund availability. Grant
Coordinators and Managers do the same for grants. After receiving the fully approved
requisition, the Procurement Department releases the purchase order to the vendor.
The purchase order is a legal document and, when accepted by the vendor, constitutes
a contract between the District and the vendor. It should therefore contain all pertinent
details of the agreement such as terms and conditions of sale. Purchases made by one
department on behalf of another department require a countersignature.
4. Warehouse stock items. All items stocked in the warehouse must be purchased from
the warehouse and not an outside vendor.
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Accounts Payable
1. Check Requests. Check requests are used to process disbursements not
processed through usual purchasing procedures. These disbursements include
personal reimbursements, school reimbursements, subscriptions, honoraria,
professional fees, petty cash reimbursements, and those purchases where a purchase
order is not used. All check requests, including those for personal reimbursement,
require the approval of the department head and original supporting documentation.
Personal reimbursements submitted by department heads require approval by the
appropriate senior administrator, except for those expenditures charged to outside
grants and contracts. Check requests submitted that do not have the proper support
and approval will be returned to the originating department.
Check requests to individuals, partnerships and unincorporated businesses for
professional services, contracting, honoraria, etc. require the individual's social security
or the business tax identification number and permanent address for tax reporting
purposes. This should be reported to the Procurement Office using IRS Form W-9,
which is available from the Procurement Office (contact Elaine Wilson or Stephanie
Mullen). Please note that the District cannot release the check without this information.
At the end of the calendar year, these individuals and businesses will receive IRS Form
1099 if payments to them exceed $600.00.
2. Invoices. All invoices submitted to the Accounting Office for payment must be
approved by the department head and/or Grant Program Manager. Those resulting
from a purchase order must be matched to a receiving document to ensure that items
are in house and of acceptable quality before payment is made. Any price differences
from the original purchase order will have to be approved by the requesting department
head and will slow the payment process down. Make sure you verify the price with the
vendor or bid list before submitting requisitions.
3. Processing of Checks and Manual Checks. Computer checks are run twice a
week on Tuesdays and Thursdays. Invoices and check requests received by 2:00 PM
on Friday are processed for Tuesday payment. Those received by 2:00 PM on Tuesday
will be processed on Thursday. Any documents not having all proper documentation will
be delayed from this schedule. Manual checks are available only in emergency
situations and require the approval of either the CFO or the Executive Director of
Accounting.
4. Special Instructions Regarding Cashing of Payroll and Disbursement Checks.
Please note that our regular payroll and disbursement (accounts payable) checks are
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drawn on SunTrust Bank. SunTrust branch offices may not cash these checks unless
you have an account with SunTrust, or appropriate ID such as a driver's license.
Sales and Use Taxes
Generally, purchases made on behalf of the District are exempt from Georgia Sales and
Use Taxes. Please deduct these sales taxes from invoices before submitting them to
the Accounting Office. Vendors may require the District's exemption certificate which
can be obtained Accounting or Procurement Office.
Payroll
General
Payroll policies of the District are described in Board Policy under Fiscal Management
and are referenced here.
Direct Deposit Requirement
As an employment requirement all employees of the District are required to have their
regular earnings paid through direct deposit. The direct deposit form must be filled out
as part of the hiring process. The first pay date will pre-note with the bank and the
employee will receive a check. The second pay date, the salary will be deposited
via direct deposit.
Compensation Guides and Contracts
Certificated and classified personnel employed by the District will be compensated
based upon the salary schedules approved during the Board of Education budget
approval process.
For certified personnel, the total salary will be composed of the state salary and local
regular supplement, as a minimum. Additional supplements may be paid for position,
coaching, and extended day or year when so authorized by contract.
Classified personnel will be paid from the approved classified or clerical schedule at the
grade approved for their job description.
Salary for all “salaried” employees (not those paid hourly such as substitutes and
crossing guards) will be prorated accordingly to the payroll year they are on.
Employees who work 239 and 225 contract days have a July to June payroll year.
Certain extended CTAE employees have an August to July payroll year. Most other
employees have a September to August payroll year.
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Any certificated employee that is a new employee to the state of Georgia K12
environment who begins work on the first day of their contract year would receive a
check the first month they work even though they may be on a September to August
payroll year. This would mean their salary would be prorated over thirteen months
instead of twelve months for the first year of employment. Any person who begins
employment after the start date of their payroll year will receive a salary based on the
remaining days of their contract.
Payroll Calendar
Prior to the beginning of each fiscal year, the Payroll Supervisor, with assistance from
the Executive Director of Accounting, shall prepare for the approval of the
Superintendent, pay day calendars for the monthly and semi-monthly payrolls. Upon
approval by the Superintendent, the pay day calendars shall be posted on the District’s
web site.
Payroll Cycles
Payrolls are processed on a monthly and semi-monthly basis with exceptions payrolls
on the fourth business day after each regular cycle.
1. Monthly Payroll- All exempt employees are paid on the monthly payroll cycle.
Exempt employees are exempt from the bulk of the requirements of the Fair Labor
Standards Act “FLSA”.
They are not eligible for overtime.
They are not legally required to keep records of the hours they work each week.
Examples of Exempt employees:
Certified personnel working a position utilizing that certificate…Teacher who is teaching,
Administrative cabinet members, Directors, Principals, Assistant Principals, Counselors,
some supervisors.
2. Semi-Monthly Payroll-All non-exempt permanent full-time or part-time employees are paid
on the semi-monthly payroll cycle.
Non-exempt employees are subject to the requirements of FLSA.
They must be paid overtime for all overtime hours worked in a week.
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They must keep accurate records of the actual hours they work each day.
Examples of Non Exempt Employees include:
Clerical, secretarial, paraprofessionals, custodians, maintenance workers, groundsmen,
warehousemen, bus drivers, computer techs.
3. Substitute Payroll-Those individuals that are substituting for a teacher, custodian or
lunchroom worker out on leave will be paid on the substitute payroll.
4. Exceptions Payroll-This payroll is processed on the fourth business day after each
regularly scheduled payroll. The purpose is to pay “additional” service pay that was not
turned into payroll in a timely manner to be processed with the regular payroll.
Timesheets, Processing of Payroll and Distribution of the Payroll
Refer to the payroll calendar for the pay period to be used for timesheets. Use the
proper form for the current pay period “2 or 3 week”. All time worked must be on the
time sheet. No working “off the clock” is permitted. All time sheets must have the
employee’s signature and the Principal’s or Department Head’s original signature
verifying accuracy of data. Timesheets must be turned in to payroll on time according to
the payroll calendar. Any time worked for a different program such as a PTO after
regular contract hours must be reported on a separate time sheet which includes that
program’s account number and signature of that program’s manager. If this time is to
be paid by an organization other than the Board, the check payable to BBOE must also
be remitted with the time sheet to Accounting.
All exempt employees are paid monthly on the last working day of the month or as
otherwise denoted on the payroll calendar and all non-exempt employees are paid on
the 15th and last day of the month or as otherwise noted on the payroll calendar. In
order to be paid, non-exempt employees must submit timesheets for all hours worked to
the payroll section of the Accounting Office as described on the payroll calendar.
Personnel Service Agreements
Before any work is performed outside of customary duties a personnel services
agreement must be filled out, approved by department head, appropriate Assistant
Superintendent, CFO, and Department Human Resources designee. As of July 1, 2017,
it is no longer necessary to complete a service agreement for current District
employees. The Human Resources Service Agreement Spreadsheet detailing their
TRS status, employee ID number, employee name, funding information, effective dates
and hourly rate must be completed and sent to Human Resources. Exempt and
nonexempt employees who perform work for the District outside their customary duties
(i.e. athletic events, tutors) and receive additional pay will have that pay and applicable
taxes included in their regular monthly or semi-monthly paycheck as described on the
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payroll calendar. No payment will be received until all agreements are received in
Accounting and matched with timesheets.
Deductions from Pay
Deductions required and/or authorized by federal and state statues applicable city and
county laws and ordinances will be made from any employees gross earnings. This
includes both federal and state income tax and social security.
Authorized deductions will be made to finance the fringe benefit programs and
retirement plans which have been officially approved, adopted and implemented by the
District. These deductions include the retirement systems, health insurance, disability
insurance, life insurance, dental insurance and the tax sheltered annuity program.
Authorized deductions will be made for the United Way, MidSouth Credit Union, and the
United Negro College Fund after submission of required documentation requesting
deductions be made from their payroll by the individual employee.
Under certain circumstances, authorized deductions will also be made for the payment
of employee dues in local professional associations and other local employee
associations.
Deductions for Board approved furloughs will be deducted over the pay periods
approved by the Board.
Bad Debt Correspondence and Wage Garnishments
1. All bad debt correspondence will be forwarded to the Human Resources Office for
action. The Director of Human Resources shall advise the immediate supervisor of
the employee concerning any bad debt correspondence, and the employee shall be
advised that failure to pay just debts may result in legal action to include
garnishments, tax levies, and wage assignments. Employees shall be further
advised concerning the Board's policy regarding garnishments, wage assignments
and termination of employment resulting there from.
2. Garnishments, Tax Levies, Chapter 13, Students Loans, Child Support, and Wage
Assignments. All garnishments, tax levies, and wage assignments shall be served on
the Accounting Department. The garnishments are then forwarded to the Grants
Manager and then to Payroll for processing of the amount to be deducted from the
employee’s earnings. The employee is promptly notified through e-mail or phone call
of the proceedings including the amount which will be deducted from the affected
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employee's check. The Executive Director of Accounting shall assure that legal
requirements pertaining to responding to garnishments, tax levies, and wage
assignments are completed accurately and within the required time limits.
3. Termination Policy
Receipt by the school district of two or more wage garnishments, tax levies, wage
assignments or any combination thereof with respect to any employee within a twelve
(12) month period, shall subject the employee to termination of employment. For
purposes of this rule, multiple garnishments against the same underlying debt will be
counted as only one garnishment.
Payroll Corrections and Transfers
All corrections to individual paychecks and transfers of payroll amounts between
accounts must be submitted in writing by the department head to the Accounting Office.
Outside Contractors and Consultants vs. Employee Status
Outside contractors are individuals or firms (such as physicians, lawyers, architects,
consultants, speakers, service contractors, and construction contractors) who follow an
independent trade, business or profession in which they offer their services regularly to
the public. They are generally not considered employees, and require a W-9 Form in
order to be paid. All other individuals who perform services for the District are generally
considered employees of the District, even if the duration of their employment for the
District is of a temporary nature. Accordingly, payments made to such individuals must
be processed through payroll and the appropriate forms, time sheets, agreements, etc.
must be completed.
Leave Reporting
All leave whether personal, annual, sick leave or professional development must be
keyed for ALL employees (exempt and non-exempt). Unreported leave results in the
District potentially overpaying an employee if not at that pay period when the employee
separates from the District. It is critical that leave reporting be accurate. Each school
and department shall designate an individual responsible for leave entry. Leave must
be keyed into the system accordingly to the dates on the payroll calendar. Leave must
be keyed whether a substitute is used or not. If an employee runs out of leave, the
hours of LWOP (leave without pay) MUST be keyed in. The individual responsible for
keying leave should always print a leave report after the leave has been completely
keyed in for a particular time period. This applies to departments as well as schools.
This report is to be reviewed for accuracy and completeness. The principal or
department should review leave reports monthly. If a correction is found after the time
period for keying is past, send the corrected information to payroll on an absence/supply
report.
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Salary Advances
Salary advances are not made in any situation.
Resignations and Terminations
When an employee resigns or otherwise leaves the District, it is imperative that the
appropriate supervisor immediately notify the Human Resources Office through the
change form process and the payroll section of the Accounting Office by email. Payroll
requires immediate notification so that an employee is not overpaid. It is the
supervisor's responsibility to ensure that all District property (e.g. keys, uniforms,
equipment, I.D. card) are collected from the employee. If a new employee declines a
position after the recommendation form has been sent to Human Resources notify
payroll immediately so that no pay is processed.
Fixed Assets
Definition
The term fixed assets refers to the District's tangible properties that have useful lives
that benefit the District over a period of years. These properties include land and land
improvements, buildings and building improvements, all types of equipment, furniture,
vehicles, library books as well as art and other historical treasures. Fixed assets are
distinguished from other tangible items such as office supplies and consumable
supplies (e.g. paper, light bulbs and laboratory supplies) that are used within a relatively
short period of time.
Authorization for Purchase
Purchases of fixed assets should be made in accordance with the purchasing
procedures described in Procurement section of this manual. The Superintendent or
CFO must approve all purchases of fixed assets that exceed budgeted amounts.
Purchases of fixed assets that may affect the physical plant of the District should be
reviewed and approved by the Executive Director of Capital Projects. Purchases of
technology related assets must be approved by the Assistant Superintendent for
Technology Services.
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Capitalization Policy
It is the policy of the District to capitalize (i.e., record as an asset in our plant fund) fixed
assets with a cost of $5,000.00 or more and with a useful life benefiting the District of
two years or more.
Insurance and Reporting of Theft
All thefts, damage or destruction of District assets should be reported promptly to the
Accounting Office as well as to the Campus Police and the Office of Risk Management.
The Office of Risk Management will report the loss to our insurance company if it is
considered an insurable loss. The Accounting Office will remove the asset from the
asset schedule.
Movement of Assets
Whenever any asset is moved from one facility to another or from one department to
another, the Inventory Specialist must be notified. This will help in tracking of assets
within our Accounting system.
Disposal or Trade-In of Fixed Assets
No District assets of value should be sold, traded-in or otherwise disposed of without the
approval of the CFO and/or the Director of Procurement. All such disposals should be
reported to the Accounting Office describing the asset involved, the tag number, if
applicable, and the nature of the transaction. For office equipment and similar assets
not sold or traded-in, the department head should contact the Purchasing Agent to
determine if the asset should be stored for future use. If not and the asset is considered
worthless, (e.g. surplus or obsolete) the department head may proceed with the
disposal of the item.
Equipment and Supplies Sales
The Superintendent shall be authorized to set procedures for disposal of obsolete
books, equipment and supplies. All sales of obsolete equipment and supplies shall be
reported to the Board. No private sales shall be made of school property. The highest
price possible will be sought. Sales will be publicized in advance of the sale date. All
proceeds from sales shall be deposited in the general fund. The Board may allow for
obsolete equipment to be donated to non-profit and charitable organizations who
provide after-school programs, mentoring, and other educational services for our
students.
All personal property acquired by the Board through the State Agency for Surplus
Property shall be disposed of in accordance with rules promulgated by the State Board
of Education.
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Expendable equipment, including technology hardware, purchased through e-rate or
other federal funds shall be purchased, documented, maintained, and disposed of in
accordance with federal guidelines and Bibb County School District’s procedures.
Federal and Other Grants and Contracts
Administration
The Accounting Office is generally responsible for administration of the fiscal aspects of
grants and contracts such as grant accounting, development of indirect cost rates and
review of budget proposals. Programmatic aspects of grant and contract administration
are coordinated through the Department of Teaching and Learning, Department of
District Effectiveness & Federal Programs, and Department of Title I. Federal grant
manuals and regulations pertaining to federal grants and contracts are available in both
the Accounting Office and the Program Manager’s Office, and many are now available
on-line.
For all grants awarded prior to December 26, 2014, the School District must follow all
Office of Management and Budget (OMB) circulars applicable to local governments (i.e.
OMB Circulars A-87, A-110, and A-133) and EDGAR.
For all grants and funding increments to current grants awarded after December 26,
2014, the School District must follow the newly released OMB Uniform Grant Guidance
(2 CFR 200). This guidance streamlined all prior OMB guidance related to federal
awards in Title 2 of the CFR, Subtitle A, Chapter II, Part 200.
District personnel are encouraged to apply for all grants which assist in providing
support to the District’s mission and are in alignment with the District’s Strategic Plan.
The Assistant Superintendents shall provide technical assistance to sites or
departments in the preparation of grant applications and will assist in identifying
available resources.
For each grant, the person responsible for insuring compliance with the guidelines of the
granting agency or foundation is specified in advance (Program Manager). Some grants
allow wide latitude in making budgetary changes during the grant period, while others
require advance approval by the agency or foundation. It is essential that these
guidelines be followed accurately. In case of questions about whether a proposed
change requires approval by the granting agency or foundation, please consult the
Program Manager of the grant or the Executive Director of Accounting.
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Period of Availability of Federal Funds
All obligations must occur on or between the beginning and ending dates of the grant
project. This period of time is known as the period of availability. The period of
availability, or the period between the beginning and ending dates of the grant, is
dictated by statute and will be indicated on the awarding agency’s grant award
notification. Further, certain grants have specific requirements for carryover funds that
must be adhered to.
GaDOE Grants: As a general rule, federal funds administered by GaDOE are available
for obligation within the fiscal year for which Congress appropriated the funds. However,
given the unique nature of educational institutions, for many formula education grants,
pursuant to provisions in the General Education Provisions Act (GEPA), the period of
availability is 27 months. This consists of an initial grant period of 15 months (i.e., July 1
– September 30 of the following year), plus a 12-month carryover period authorized by
the “Tydings Amendment.”
Federal education formula grant funds are typically awarded on July 1 of each year.
While funds not obligated during the initial 15-month grant period remain available as
carryover in the subsequent 12-month period, the District will always plan to spend to
the best of its ability all current grant funds within the year for which the funds were
initially appropriated.
In general, the period of availability for funds authorized under direct grants is identified
in the grant award notification.
Liquidation of Obligations
The District must liquidate (i.e., make the final payment because the goods or services
were received during the grant period, or cancel the obligation because the goods or
services were not received during the grant period) all obligations incurred under the
award in accordance with the requirements of the awarding agencies. For GaDOE
formula grants, this is usually within 30 calendar days after the ending date of the
formula grant to coincide with submittal of the final completion report to GaDOE. For
direct grants from the Department of Education, this may be not later than 90 days after
the end of the funding period unless an extension is authorized.
Any funds not obligated within the period of availability or not liquidated within the
appropriate timeframe are said to lapse and must not be requested for reimbursement
or be returned to the awarding agency. Lapsing of funds is usually considered by
GaDOE to be an indicator of poor planning and may cause the District to be identified
as high risk. Consequently, the District closely monitors grant spending throughout the
grant cycle.
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The grant coordinators, budget coordinators, and budget assistants along with the
accounting department monitors each grant’s expenditures and reviews the general
ledger of each grant before the final expenditure/completion report is submitted. The
accounting department will coordinate with the applicable grants manager to close or
liquidate any and all obligations. Once all obligations are cleared, the final expenditure
is then submitted. The accounting department along with each program manager
periodically monitors the obligations and unobligated balances in the general ledger
throughout the grant period to ensure excessive amounts of funds do not lapse.
Carryover
GaDOE Grants: As previously described, the Tydings Amendment typically extends the
period of availability for formula grants for an additional 12 months. Accordingly, the
District may have multiple years of grant funds available under the same program at the
same time.
Direct Grants: Grantees receiving direct grants are not covered by the 12-month
Tydings period. However, under 2 CFR § 200.308, direct grantees enjoy unique
authority to expand the period of availability of federal funds. The District is authorized
to extend a direct grant automatically for one 12-month period. Prior approval is not
required in these circumstances; however, in order to obtain this extension, the District
must provide written notice to the federal awarding agency at least 10 calendar days
before the end of the period of performance specified in the award. This one-time
extension may not be exercised merely for the purpose of using unobligated balances.
The District will seek written prior approval from the federal agency when the extension
will not be contrary to federal statute, regulation or grant conditions and when:
• The terms and conditions of the federal award prohibit the extension;
• The extension requires additional federal funds; or
• The extension involves any change in the approved objectives or scope of the
project.
The accounting department and program/grant manager will work together to make the
determination that an extension of a direct grant is necessary with the program/grant
manager making the final approval. The program/grant manager will write the notice
and will include the reasons for the extension as well as the revised period of
performance. The written notice must be completed and sent a minimum of 10 business
days before the grant period ends.
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Parental Involvement Title I, Part A Funds
LEAs with a Title I, Part A allocation greater than $500,000 must reserve at least one
percent of its allocation for parent and family engagement activities; ninety percent of
the required one percent set-aside must be distributed among the district’s Title I
schools unless a school or all schools in the district decide to use their share of the
reservation to support a district-level activity for parents. The portion of the one percent
required set-aside not expended at the end of the previous year must be carried over to
the present fiscal year and added to the required set-asides in the category the funds
were originally reserved. Additionally, LEAs have the option to set aside more than the
required one percent for parent and family engagement, the additional funds must be
listed as a separate set-aside with an explanation of initiatives to be funded.
When BCSD’s allocation is greater than $500,000, one percent of the allocation is
setaside to fund district parent and family engagement activities and ninety percent of
the required one percent is distributed to the District’s Title I schools. The funds at the
District level are budgeted in function 2100 and facility code 8010. Additionally, each of
the District’s Title I schools reserves at least one percent of its Title I, Part A school
allocation for parent and family engagement, budgeting the funds in function 2100. To
determine if any of the required one percent of funds set-aside at the District level in the
prior year must be carried over to the present fiscal year a Year-to-Date Budget Report
is generated for function 2100 and facility code 8010. If the actual expenditures for the
previous year on the Year-to-Date Budget Report are less than the required one percent
set-aside, the difference of the reserved amount and actual expenditures must be
carried over into the present fiscal year. A Parent and Family Engagement Carryover
Worksheet is also generated and kept on file to reflect the calculation of funds being
carried over.
Accounting Records
The accounting department is responsible for maintaining the official accounting records
of the District. All grant budgets are entered into the accounts of the District in the
general ledger. The District uses the accounting terminology specified by generally
accepted accounting principles (GAAP).
The accounting department enters all one-time and recurring journal entries. To ensure
proper control, the individual entering the journal entry will not approve their own.
Another authorized individual in the accounting department will review and approve
other journal entries for accuracy and appropriate classification.
The accounting department maintains (on paper or electronically) original source
documentation to support all expenditures recorded in the general ledger. Source
documentation may include but is not limited to purchase orders/requisitions, invoices,
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itemized receipts, travel authorizations and travel vouchers, contracts, proof of delivery,
copies of checks, bank statements, etc.
Each transaction is approved on multiple levels with the original source documentation
filed/stored by the originator in their department and electronically in the Munis finance
system. If no original source documentation is not available or available but illegible, the
electronic source will serve as backup. If electronic source documentation is
maintained, the District ensures the documentation is easily retrievable and is readable
in accordance with the requirements in 2 CFR § 200.335.
The finance department will ensure electronic documentation is readable after it is
scanned in the Munis system. If available, paper documentation will be stored in the
Accounts Payables filing cabinet or applicable container to ensure the documentation is
readable and immediately retrievable.
Monitoring Process
Bibb County School District has 36 schools: 34 operating as Title I School-wide
programs, 1 Neglected and Delinquent school operating as a Title I School-wide
program, and 1 non-Title I charter school. The district’s monitoring process consists of
four major components: on-site monitoring, budget monitoring, face-to-face monitoring,
and quarterly reports.
Each school completes an annual Comprehensive Needs Assessment as part of the
overall school improvement process. This Comprehensive Needs Assessment is the
foundation for identifying areas that must be addressed to improve student
achievement.
• Student test data are analyzed and disaggregated to determine areas of
strengths and weaknesses by subgroup and domain.
• All staff members participate in the annual Comprehensive Needs Assessment
and participate in data analysis sessions to gain a better understanding of
specific needs of all students, including programmatic and instructional needs.
• Special emphasis is given to ensuring that teachers are equipped with
appropriate strategies in addressing instructional needs of all students, including
those eligible for special services through special education.
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• Administrators plan budgets to ensure that all expenditures and instructional
strategies are based on scientific research and are directly related to school
improvement.
• Needs Assessment data, professional learning plans, and lists of instructional
materials and resources are reviewed annually by system/school-level
administrators to make certain that all expenditures are directly aligned to school
improvement and increasing student achievement as outlined in federal program
requirements.
The principal at each school receiving grant funds and the appropriate federal grant
program administrators and staff work collaboratively to oversee program development,
implementation, and monitor procedures.
• The federal grant program director/coordinator and staff work directly with the
appropriate grant coordinator within the Accounting Department to monitor and
cross-check school expenditure requests with needs listed in each of the schools’
plans.
• Federal program updates are provided on a continual basis during the year
through on-site school visits, meetings, email, phone conferences, VIP sessions,
Indistar (SIG/Priority), and Safari Montage webinars.
• Meetings and work sessions scheduled throughout the school year enable
school principals to be directly involved in developing and revising procedures
related to federal programs in compliance with federal guidelines.
• The federal grant program director/coordinator and staff provide technical
assistance to schools/departments through district level meetings and site visits
to monitor school processes for planning school improvement. Additionally, the
federal grant program director/coordinator and staff provides professional
development, interprets data, determine effective support and appropriate,
supplemental activities to address the identified steps required to achieve the
school’s established goals.
• Technical assistance visits are documented on a site-visit form signed by all
participants or uploaded to Indistar.
In the event that there are findings that indicate a need for additional on-site monitoring,
the federal grant program director/coordinator will meet immediately with the building
and/or district level administrator to develop an action plan for improvement. Regular
meetings will be scheduled with the administrator to ensure that progress is being made
and findings are addressed and corrected. Updates will be provided to the Assistant
Superintendent of District Effectiveness and Federal Programs during weekly one-
onone meetings and monthly direct support meetings.
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Review and Approval of Grant Applications
The Assistant Superintendent of Teaching and Learning or the Assistant Superintendent
of District Effectiveness & Special Programs must review and approve all proposals that
pertain to the academic programs of the District and the Chief Financial Officer must
review and approve all other proposals.
All grant applications must be submitted to the Accounting Office under cover of the
Grant and Contract Application Transmittal form (DFF.EX). The Accounting Office must
review and approve the budget portion of all grant proposals (see Policy DFFA.AR) with
budgeted compensation costs before final approval can be given. The Executive
Director of Accounting and Grant Managers are the individuals primarily responsible for
this review and for answering questions about grant accounting.
Please allow sufficient lead-time for the review and approval of grant proposals and
grant budgets to avoid last minute problems with submission deadlines.
After review, they will be forwarded to the Superintendent or his designee for final
approval. Any grant application which commits the District to any cash match
requirements must be approved by the Board of Education directly or through the
budgeting process. All grant applications which must be approved by the Board of
Education shall be submitted to the Superintendent in sufficient time to be placed on the
Board agenda for that month.
As soon as a grant has been awarded to the District, the Grant Program Manager shall
forward to the Accounting Office the final budget along with the original application and
all supporting rules, regulations, procedures, accountability requirements and
assurances relating to the grant. The Executive Director of Accounting will assign any
new grant to a Grants Manager in the Accounting Office and a new fund number will be
established for the grant and communicated to the Program Manager.
Fringe Benefits, Direct Costs, and Indirect Cost Rates
All costs charged to a federal grant are classified as either direct or indirect. While
developing and reviewing the grant budget and when expending grant funds, program
and fiscal staff should keep in mind the difference between direct costs and indirect
costs as defined in the federal cost principles. All costs must be properly and
consistently identified as either direct or indirect in the accounting system.
Direct costs are those costs that can be identified specifically with a particular final cost
objective, such as a federal award, or other internally or externally funded activity, or
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that can be directly assigned to such activities relatively easily with a high degree of
accuracy.
Indirect costs are those that have been incurred for a common or joint purpose
benefitting more than one cost objective, and not readily assignable to the cost
objectives specifically benefitted, without effort disproportionate to the results achieved.
Costs incurred for the same purpose in like circumstances must be treated consistently
as either direct costs or indirect costs. Indirect costs usually support areas that benefit
all activities of the District, such as Accounting, Budget, Human Resources, Purchasing,
Building Maintenance, etc.
Cost Objective: A cost objective is a program, function, activity, award, organizational
subdivision, contract, or work unit. A cost objective may be a major function of the
District, a particular service or project, a federal award, or an indirect cost activity.
Identification with the federal award, rather than the nature of the goods and services
involved, is the determining factor in distinguishing direct from indirect costs of federal
awards. Typical costs charged directly to a federal award are the compensation of
employees who conduct program activities for that award, their related fringe benefit
costs, and the costs of materials and other items of expense incurred to carry out the
objectives of the federal award.
The salaries of administrative and clerical staff should normally be treated as indirect
costs. Direct charging of these costs may be appropriate only if all of the following
conditions are met:
• Administrative or clerical services are integral to a project or
activity. • Individuals involved can be specifically identified with the project
or activity.
• Such costs are explicitly included in the budget or have the prior
written approval of GaDOE or other awarding agency. • The costs are not
also recovered as indirect costs.
The Accounting Office reviews the entire budget, paying close attention to the benefit
and indirect cost amounts.
Fringe Benefits are direct costs and must be included in the budget. Even if benefits are
not properly included in a budget submitted to and approved by the federal government,
all costs of benefits will be charged to the grant unless the grant specifically prohibits
payment of benefits. All salaries and wages paid through a grant will have a benefit rate
and amount associated with it. In calculating our benefit rates, the following expenses
are considered: retirement, social security, health insurance, life insurance,
unemployment compensation, and worker's compensation. These rates are determined
on an annual basis, so please check with the Accounting Office for the current rates.
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Indirect costs are real costs the District incurs but which cannot be readily identified with
one specific project or grant. Examples of these costs are operation and maintenance of
plant, depreciation, and general and departmental administrative expenses.
The indirect cost rate is applicable to federal grants and is established by submitting an
Indirect Cost Proposal to the Georgia Department of Education. The rate can change at
the beginning of each fiscal year, so the new rate becomes effective on July 1 of each
year. The District's indirect cost rate is multiplied times the total expenditures less
certain unallowable costs to determine the indirect cost amount. Therefore, please
consult the Accounting Office to obtain the current rate to include in your budget. The
recording of the indirect cost expense is performed by the Grant Coordinator monthly by
journal entry.
Consolidated Application for Grants Received through the Georgia Department
of Education
Georgia’s Consolidated Application allows local education agencies to submit one
comprehensive application for funding for several federal and state programs. Each
year, the District must submit this application to the Georgia Department of Education in
order to receive federal funds. The Superintendent is required to sign off on the plan.
This signifies that all federal and state program assurances have been accepted. The
Georgia Department of Education website has guidance on the consolidated application
and various programs.
Each Grant Program Manager is responsible for developing the budget to be submitted
through the Consolidated Application process. This budget should be developed by the
Program Manager of the grant and reviewed by the assigned Grants
Coordinator/Manager within the Accounting Office before it is loaded into the
Consolidated Application. The Accounting Office is reviewing primarily for correct object
function code combinations as well as benefits and indirect cost rate calculations. Once
the Grants Manager/Coordinator has reviewed the budget, they will load the budget into
the Consolidated Application portal. It is then reviewed by the Program Manager prior
to submission to the Superintendent for his review and final submission to the Georgia
Department of Education for approval. There it is reviewed and either approved or
rejected and sent back to the District for modifications. The process continues until it is
approved by GaDOE.
After the grant is approved, the approved budget as submitted in the Consolidated
Application is entered into the District’s Accounting software module. (Minor
modifications as needed to adhere to any District object code guidelines may be made.
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For example, benefits may be rolled into 200 in the Consolidated Application but are
entered by type of benefit in the District accounting code structure).
Once the award is approved in the Consolidated Application, funds will be released to
be spent and then drawn down by the Grants Coordinator/Manager. Since no funds
can be received from the GaDOE prior to the approval of the award through the
Consolidated Application process, it is crucial that the budget be developed and
submitted before the beginning of the school year. The District does not have excess
cash to pay staff prior to the release of the federal funds. All budgets should be
prepared and approved through the District’s routing system and be ready for entry into
the Consolidated Application portal by September 1st. As soon as GaDOE opens the
portal for entry (which could be later in the school year), the District should enter the
information. The timeliness of this process directly affects the cash flow of the District.
Throughout the grant period, budget amendments may need to be processed. All major
amendments need to be entered into the Consolidated Application portal for approval as
well entered into the Accounting software module. The budget in the Accounting
software should mirror with minor object code differences the budget as it appears in
the Consolidated Application. It is the Program Managers responsibility to ensure the
accuracy and timeliness of all budget amendments.
Cash Management and Reimbursement 2 CFR §200.302(b)(6) and 2 CFR
§200.305
When the District receives a federal grant directly from a federal agency (instead of
flowing through the GaDOE), the District is notified by an award letter. This letter states
the time period, the amount, and any restrictions on the grant. The District does not
receive the actual cash in advance. Reimbursements are for expenditures made during
the quarter. To receive reimbursement, the Accounting Office files a Federal Cash
Transaction Report with the appropriate federal agency.
It is important to remember that all federal, state, and local grant monies should be
spent or obligated before the ending date of the grant. A legal obligation to the District
occurs on the date an item is received or a service is rendered, not when a requisition
or purchase order is processed. The District is given 30 or 90 days after the ending
date to pay for any outstanding invoices but not to continue purchasing new items. At
the end of the 30 or 90 days, the District must request the final reimbursement.
It is the procedure of Grants Accounting of GaDOE to limit LEAs to one drawdown each
month during the grant period. GaDOE cannot guarantee the timing and amount of the
advance payments will be as close as administratively feasible to the actual payment of
the advance (usually 3 days) with one drawdown per month, therefore, all
disbursements to LEAs will be reimbursement for all allowable incurred federal program
expenditures.
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The District drawdown funds using this reimbursement method. Each month the Grants
Coordinator runs a Flexible Period/Year to Date Report for each grant program and
request reimbursement for actual expenditures incurred under the grant program for
that period. Each drawdown is then approved and signed by the Assistant
Superintendent of District Effectiveness and Federal Programs and the Executive
Director of Accounting.
Recipients must minimize the time between the drawdown of funds from its grant
account at the GaDOE and the time the recipient disburse those funds to payees via
electronic transfer, checks or other means of transfer. Funds must be drawn to meet
the immediate cash needs of the grant or agreement. If any Federal funds are
advanced they must be in an interest bearing account. Any interest earned over $500
on DHHS grants must be returned to the US Dept of Health and Human Services. Any
interest earned on advanced Department of Education funds in excess of $500 must be
returned to the US Dept of Education.
Recipients must use grant funds only for obligations incurred during the funding period.
Sub-recipient Request Evaluation
Sub-recipients of federal funds are to make regular request for reimbursement, monthly
requests are preferred. The request for reimbursement is to be accompanied by
documentation that is not limited to copies of checks (front and back) or accounts
payable check registers, detailed receipts, invoices for all items which clearly show what
was purchased, purchase date, and the amount. Request for reimbursements for salary
expenses should be accompanied with a copy of the actual check (front and back)
issued to sub-recipient employees, records of timesheets, and sign-in and out logs
detailing the nature of work performed.
Costs may be interpreted as being allowable under the OMB cost principles, the BCSD
is charged with determining if an allowable cost is acceptable. The cost may be
unallowable due to program regulations or statutes, or fail to pass the U. S. Department
of Education’s judgment that is justified, allowable, reasonable, or necessary. All goods
and services must be received prior to submitting a request for reimbursement.
All laws and regulations must also be adhered to by any sub-recipient of federal funds.
Program managers are responsible for ensuring sub-recipients follow all guidelines.
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Effort Reports
Recipients of federal grants must conform to the regulations stated in the Federal Office
of Management and Budget (OMB) Circulars A-87, Cost Principles for State, Local, and
Indian Tribal Governments, and A-102, “Grants and Cooperative Agreements with State
and Local Governments” for grants prior to December 19, 2014. For those awarded
December 19, 2014 and later, the Federal Office of Management and Budget newly
released “Super Circular” must be applied. These circulars state that we must have
documentation to support any compensation charges made to a grant. For professional
staff, these reports will be prepared no less frequently than each quarter. In order to
comply with this regulation, the District uses an effort report. This report is sent to grant
split funded employees to be completed and returned to the Program Managers Office
(i.e. Title I, Program for Exceptional Children). These reports must be kept in the
Program Office for audit purposes. If the District does not have them when audited, the
salary expenses could be determined as unallowable costs. The money for these
expenses would then have to be returned to the federal government. Thus, it is
absolutely vital that effort reports be completed and returned to the Program Office as
requested. For any awards not handled through the Teaching and Learning or
Professional Development departments, these forms need to be returned to the
Accounting Office to be kept in the grant files.
Personnel
If a new employee must be hired for a grant, the Program Manager or Principal should
contact the Human Resources Office for the proper hiring procedures to follow. All such
employees are paid through the District's regular payroll.
Periodic Certification
Periodic Certifications are completed upon the end of the first and second semesters of
each school year.
September/October: During the Fall Human Resources - Staffing Verification Meeting
with Principals, each department representative (i.e. Title I, Part A, Title I, School
Improvement (1003A), SIG, Title II, Part A, Special Education) will meet with the
Director of Human Resources and Accounting along with each building/department
administrator. At the meeting, the building/department administrator verifies the funding
source of each of his/her staff members.
November/December: Next, the department administrators (i.e. Title I, Part A, Title I,
School Improvement (1003A), SIG, Title II, Part A, Special Education) will generate a
Periodic Certification for each staff member in each building/department or a Periodic
Certification form per building/department that has staff funded entirely by funds from
federal grants (i.e. Title I, Part A, Title II, Part, Special Education). The department
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administrators will review the generated forms to ensure that each staff member who
should receive a form or should be listed on the form is accurate.
January: The department administrators (i.e. Title I, Part A, Title I, School Improvement
(1003A), SIG, Title II, Part A, Special Education) will send the generated forms as an
attachment to the schools/departments via email. The email will contain the following
directions to the administrator:
Enclosed are Periodic Certifications form(s) for the staff within your building whose
position is supported entirely by grant funds (i.e. Title I, Title IIA). Each form will need to
be reviewed, signed, and dated by you. Please return the form to your assigned Title
School Improvement Coordinator.
Once the forms are returned to the appropriate department, the department verifies that
all forms have been received, signed, and dated to reflect after-the-fact time worked. If
an employee has resigned or retired, the appropriate department will attach a copy of
the resignation/retirement form to the periodic certification. If the employee did not work
during this semester but received hold back pay, then the employee would be listed on
the periodic certification indicating his/her resignation or retirement date.
February/March: Title I, Part A, Title I, School Improvement (1003A), SIG, Title II, Part
A, Special Education, and Human Resources staff will verify staffing with Accounting
along with each building/department administrator.
April: Next, the department administrators (i.e. Title I, Part A, Title I, School
Improvement (1003A), SIG, Title II, Part A, Special Education) will generate a Periodic
Certification for each staff member in each building/department or a Periodic
Certification form per building/department that has staff funded entirely by funds from
federal grants (i.e. Title I, Part A, Title II, Part, Special Education). The department
administrators will review the generated forms to ensure that each staff member who
should receive a form or should be listed on the form is accurate.
On the last day of work for employees in May: The department administrators (i.e. Title
I, Part A, Title I, School Improvement (1003A), SIG, Title II, Part A, Special Education)
will send the generated forms as an attachment to the schools/departments via email.
The email will contain the following directions to the administrator:
Enclosed are Periodic Certifications form(s) for the staff within your building whose
position is supported entirely by grant funds (i.e. Title I, Title IIA). Each form will need to
be reviewed, signed, and dated by you. Please return the form to your assigned Title
School Improvement Coordinator.
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Once the forms are returned to the appropriate department, the department will verify
that all forms have been received, signed, and dated to reflect after-the-fact time
worked. If an employee has resigned or retired, the appropriate department will attach a
copy of the resignation/retirement form to the periodic certification. If the employee did
not work during this semester but received hold back pay, then the employee would be
listed on the periodic certification indicating his/her resignation or retirement date.
All Periodic Certifications for each federal grant will be kept on file in the specified
grant’s department.
Time and Effort
Employees who do not work 100% of their time on a single grant program or work under
multiple grant programs must reflect an after the fact distribution of the actual activity
and account for the total activity that coincides with one or more pay periods that is
signed and dated by the employee, immediate supervisor of the program/activity, and
funding program/department director. This is captured through an extensively planning
process and applies mostly to after-school programs, Saturday school programs, staff
collaborative planning, and professional development stipends funded with federal
programs (i.e. Title I, Part A, Title I School Improvement (1003A), SIG, Title II, Part A,
Special Education) funds. The program/initiative would first need to be identified in the
school’s Continuous Improvement Plan. The school administrator will then have to
complete a Pre-Proposal Form which outlines the title, goal, measures of
impact/effectiveness, items or personnel activity expenses to be funded, and how the
program/initiative will be funded (i.e. Title I, Part A, Title I School Improvement (1003A),
SIG, Title II, Part A, Special Education funds). The Pre-Proposal Form is submitted to
the funding department (i.e. Title I, Part A, Title I School Improvement (1003A), SIG,
Title II, Part A, Special Education) for approval. When personnel activity expenses are
funded then Employee Service Agreements, which indicate the activity, duration of the
activity, amount of personnel wages and benefits must be completed and submitted to
the funding department (i.e. Title I, Part A, Title I School Improvement (1003A), SIG,
Title II, Part A, Special Education) and then Human Resources to have the Service
Agreement enter in MUNIS. Timesheets will have to be submitted in accordance with
the District’s payroll calendar to the funding department (i.e. Title I, Part A, Title I School
Improvement (1003A), SIG, Title II, Part A, Special Education) for approval and then to
payroll for processing. Copies of signed and paid timesheets are kept on file in the
funding department (i.e. Title I, Part A, Title I School Improvement (1003A), SIG, Title II,
Part A, Special Education) files for documentation purposes.
Financial and Operations Reports
The Accounting Office is responsible for preparing the required financial or expenditure
reports for federal, state, and local grants and contracts. These expenditure or
completion reports must equal the Budget Status reports from the Accounting system.
The Program Manager is responsible for preparing any program reports required by a
federal, state, or local grant or contract. No Program Manager is to submit any report of
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expenditures or request for cash reimbursements. All financial reports must be
submitted by the Accounting Office.
Budget Review
It is crucial that Program Managers review all reports submitted to them by the
Accounting Office and determine accuracy of personnel and other expenses being
charged to their grant. This review needs to be done monthly. Likewise Program
Managers (Principals, Directors, etc.) must provide timely change forms when an
employee is being incorrectly charged to a grant or is moving from one program or
position to another. Monthly drawdowns of cash by the Accounting Office are based on
the expenditures that are being charged to each grant. If this information is incorrect,
the District will be requesting funds in error and will be in jeopardy of violating federal
cash management legislation. It is the Program Manager’s responsibility for verifying all
transactions charged to their grant. If any errors are detected, they are to immediately
notify the Grants Manager assigned to that grant and initiate any and all paperwork to
correct the error. A Grants Manager has been assigned to all grants and is available to
work with Program Managers and/or their designees to meet on a monthly basis to
review the status of each grant.
Budget Monitoring Procedures
Each grants coordinator for the federal grant programs has budget unit manager access
approval to the BCSD financial system. The federal grant program director/coordinator
and staff work collaboratively with the Accounting Department to monitor budgets and
run necessary reports. Monitoring of each school and department’s budget status is
performed by the federal grant program director/coordinator and staff along with the
grants coordinators and the specific Assistant Superintendent for the particular grant
and the Chief Financial Officer. This monitoring is used to verify expenditures and verify
that requisitions are coded and paid from the appropriate program budget.
• School level budget allocations are sent to each building administrator via email.
The specific federal grant program administrator and staff collaborates with each
school to develop a budget based on the school’s Comprehensive Needs
Assessment and Title I School-wide Improvement Plan.
• School budgets are due to the appropriate federal grant program administrator in
August.
• Building administrators are provided guidance through face-to-face meetings,
phone calls, and emails. The structure for completing this process is discussed
in depth during a Victory In Progess meeting and is reviewed throughout the year
44
with administrators. Budgets are reviewed by the appropriate federal grant
program administrator for allowable costs.
• All expenditures must be reasonable and necessary to implement the approved
Title I plan or other grant program specific plan.
• All required set asides for specific federal grant programs such as Title I and Title
IIA are monitored by the federal grant administrator for the specific program.
• The set-asides and school budgets are approved by the specific federal grant
programs director/coordinator and entered into the consolidated application by
the specific grants coordinator.
• Once the entries are reviewed by the specific federal grant programs
administrator, the budget is submitted to the GaDOE.
• After GaDOE approval, schools are notified by the specific federal grant
programs administrator of the budget approval and that the funds are available to
be expended in accordance to the school’s Title I School-wide Improvement Plan
and budget.
• Schools are given a due date in which funds must be expended. Monitoring of
fund usage is monitored weekly by the staff of each of the federal grant
programs. As budget revisions are needed, the specific federal grant programs
staff work with the building administrator to make amendments.
• Title I, Part A; School Improvement 1003(a); SIG; Title I, Part C; Title I, Part D;
Title II, Part A; Title III, Part A; Title IV, Part A; Title X, Part C - McKinney-Vento
Act; and Program for Exceptional Children (IDEA) staff receive updates to the
GaDOE Chart of Accounts, guidelines on allowable expenditures, supplement
not supplant, etc. during trainings, conferences, webinars from the GaDOE and
other government agencies. As updates arrive, the specific federal grant program
staff notifies building and district administrators.
• The district’s financial accounting system only allows the computer to charge one
fund and one function. Separate funds are maintained for the grant funded
programs.
• All schools in the school system are identified by a separate location number in
order to keep track of the individual school’s expenditures and cross-reference
them to the allotted budget.
Procedures for keying requisitions for purchases
• Schools submit requests for materials, equipment and/or services with a price
quote and pertinent documentation attached to the appropriate federal grant
program administrator.
• Building administrators and secretaries have access to print current range
reports to monitor budget expenditures.
• The appropriate federal grant program and accounting personnel review the
school’s requests for confirmation that the expense is allowable, addressed in the
Title I School-wide Improvement Plan, and included in the appropriate budget
function and object code within the budget.
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• The request is forwarded to the appropriate federal grant program
director/coordinator for approval. If the request is not approved, the building
administrator is notified of the necessary corrective actions. If approved, the
request is entered as a requisition into the Munis system by the school level
secretary or bookkeeper.
• Upon creation of the requisition, the building administrator and federal grant
program director/coordinator will electronically approve the requisition; electronic
approvals are time and date stamped. The federal grant program
director/coordinator forwards the approved requisition to the specific grant
coordinator and/or budget assistant for processing.
• The approved requisition is forwarded to the procurement department.
• The procurement department creates a purchase order and forwards it to the
specified vendor.
• Purchases are delivered to the school/department.
• The designated school/district-level staff electronically acknowledges receipt of
the purchase in the accounting system and has the ability to electronically attach
the receiving document to the acknowledgement. Once the receiving
acknowledgement has been done by the school/district-level staff member,
accounts payable will be notified through the accounting system that the
purchase order can be liquidated based on the receiving acknowledgement.
• The school’s designated person that oversees the inventory enters appropriate
expenditures in object codes 615 and 616 on the school’s master inventory and
federal inventory list indicating the appropriate funding source.
Determining Allowability of Costs 2 CFR §200.302(b)(7)
Expenditures must be aligned with budgeted items in the approved grant application.
Certain changes or variations from the approved budget and grant application need
prior approval from GaDOE or other awarding agency.
When determining how the District will spend grant funds, the originator of the purchase
order, the program/grant manager in coordination with the accounting department will
review the proposed cost to determine whether it is an allowable use of federal grant
funds before obligating and spending those funds on the proposed goods or services.
All expenditures made with federal education funds must meet the standards outlined in
EDGAR, 2 CFR Part 3474, and 2 CFR Part 200. The assigned program manager and
fiscal staff, including the originator and any approvers of the purchase order must
consider the following factors when making an allowability determination.
Factors Affecting Allowability of Costs
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In general, District staff must consider the following elements when determining the
allowability of a cost. In accordance with the federal cost principles, all costs budgeted
and charged to a federal grant must be:
Necessary and Reasonable for the performance of the federal award.
Reasonable Costs: A cost is reasonable if, in its nature and amount, it does not
exceed that which would be incurred by a prudent person under the
circumstances prevailing at the time the decision to incur the cost was made.
“Reasonable” means that sound business practices were followed, and
purchases were comparable to current market prices.
A cost can be reasonable if it meets all of the following conditions:
§ Prudence was used in making the decision to incur the cost, considering
the person’s responsibilities to the District, its employees, the public, and
the federal government.
§ It is necessary to carry out the objectives of the grant program or is
recognized as an ordinary cost to operate the organization.
§ The District applied sound business practices; arm’s-length bargaining
(i.e., the transaction was with an unrelated third party); federal, state, and
other laws and regulations; and the terms and conditions of the award in
making the decision.
§ The price is comparable to that of the current fair market value for
equivalent goods or services.
§ There were no significant deviations from the established practices of
the organization which may unjustifiably increase the cost.
Necessary Costs: Necessary is determined based on the needs of the program.
Specifically, the expenditure must be necessary to achieve an important program
objective. It means it is vital or required in order to meet the objectives of the
grant or for the grant to be successful. Necessary does not mean “nice to have,”
which means it is not necessary to accomplish the objectives of the program in
that it is not vital or required for the success of the program.
A key aspect in determining whether a cost is necessary is whether the district
can demonstrate that the cost addresses an existing need and can prove it. For
example, the district may deem a language skills software program necessary for
a limited English proficiency program.
When determining whether a cost is necessary, the District considers:
§ Whether the cost is needed for the proper and efficient performance of
the grant program;
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§ Whether the cost is identified in the approved budget or application;
§ Whether there is an educational benefit associated with the cost; §
Whether the cost aligns with identified needs based on results and
findings from a needs assessment; and
§ Whether the cost addresses program goals and objectives and is based
on program data.
Allocable to the federal award. A cost is allocable to the federal award if the
goods or services involved are chargeable or assignable to the federal award in
accordance with the relative benefits received. This means that the federal grant
program derived a benefit in proportion to the funds charged to the program. For
example, if 50% of a supplementary teacher’s salary is paid with grant funds,
then that teacher must spend at least 50% of his or her time on the grant
program. Additionally, if equipment or supplies purchased with grant funds
benefits more than one grant program, the purchase must be “split-funded”
among the grant programs receiving benefit. The District must be able to
demonstrate how a particular cost benefits the specific population being served
in the grant. This is an area of frequent audit exceptions.
Consistent with policies and procedures that apply uniformly to both federally
financed and other activities of the District. For example, personnel whose travel
is paid with federal funds is reimbursed at the same rates as personnel whose
travel is paid with state or local funds and the grant is charged accordingly.
Conform to any limitations or exclusions set forth as cost principles in 2 CFR Part
200, Subpart E, or in the terms and conditions of the federal award.
Consistent treatment. A cost cannot be assigned to a federal award as a direct
cost if any other cost incurred for the same purpose in like circumstances has
been assigned as an indirect cost under another award.
Adequately documented. All expenditures must be properly documented with
original source documentation that is clearly written and maintained on file (either
electronically or on paper) with accounting records. Documentation includes
purchase orders/requisitions, invoices, receipts, verification of receipt of goods
and services, travel authorizations and expense statements, contracts, time-
andeffort records, copies of checks, bank statements, etc. Expenditures that are
not supported by source documentation cannot be charged to the grant.
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Determined in accordance with generally accepted accounting principles
(GAAP), unless provided otherwise in 2 CFR Part 200.
Not included as a match or cost-share of another federal program, unless the
specific federal program authorizes federal costs to be treated as such. Some
federal program statutes require the grantee to contribute a certain amount of
non-federal resources to be eligible for the federal program.
The net of all applicable credits. The term “applicable credits” refers to those
receipts or reduction of expenditures that operate to offset or reduce expense
items allocable to the federal award. Typical examples of such transactions are:
purchase discounts; rebates or allowances; recoveries or indemnities on losses;
and adjustments of overpayments or erroneous charges, such as credits. To the
extent that such credits accruing to or received by the District relate to the federal
award, they shall be credited to the federal award, either as a cost reduction or a
cash refund, as appropriate.
2 CFR Part 200’s cost guidelines must be considered when federal grant funds are
expended. Federal rules require state- and District-level requirements and policies
regarding expenditures to be followed as well. For example, state and/or District policies
relating to travel or equipment may be narrower or more restrictive than the federal
rules. In this case, the stricter state and/or District policies must be followed.
Requesting Prior Written Approval
Some costs discussed in the following sections and in the instructions to completing the
grant application require prior written approval from the awarding agency. For GaDOE
grants, prior written approval must be requested in accordance with GaDOE’s process.
The District must submit the request in writing to the respective GaDOE official.
In addition, for certain costs for which it may be difficult to determine reasonableness or
allocability, the District may seek prior written approval for special or unusual costs not
identified in the regulations in advance of the incurrence of such costs. This may
prevent future disallowance or dispute based on “unreasonableness” or
“nonallocability.” Prior written approval should include the timeframe or scope of the
agreement.
The program manager will determine if and when the District should seek prior written
approval for a certain cost prior to incurring the cost. Federal grant funds will not be
expended for any costs that require prior written approval in accordance with 2 CFR
200, Subpart E, or the grant application instructions, if such prior written approval was
not properly secured.
Selected Items of Cost – 2 CFR Part 200, Subpart E
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2 CFR Part 200, Subpart E, examines the allowability of 55 specific cost items
(commonly referred to as Selected Items of Cost) at 2 CFR §§ 200.420 -.475. These
cost items are listed below along with the citation where it is discussed. Please do not
assume that an item is allowable because it is specifically listed, as it may be
unallowable despite its inclusion in the selected items of cost section, or it may be
allowable only under certain conditions, including prior written approval.
The expenditure may be unallowable for a number of reasons, including: the express
language of the regulation states the item is unallowable; the terms and conditions of
the grant deem the item unallowable; or State/local restrictions dictate that the item is
unallowable or allowable only under certain conditions or circumstances. The item may
also be unallowable because it does not meet one of the factors affecting allowability of
costs, such as being reasonable because it is considered too expensive. If an item is
unallowable for any of these reasons, the District does not use federal funds to
purchase it.
The selected items of cost addressed in 2 CFR Part 200, Subpart E include the
following (in alphabetical order):
Item of Cost - Citation of Allowability Rule
Advertising and public relations costs - 2 CFR § 200.421
Advisory councils - 2 CFR § 200.422
Alcoholic beverages - 2 CFR § 200.423
Alumni/ae activities - 2 CFR § 200.424
Audit services - 2 CFR § 200.425
Bad debts - 2 CFR § 200.426
Bonding costs - 2 CFR § 200.427
Collection of improper payments - 2 CFR § 200.428
Commencement and convocation costs - 2 CFR § 200.429
Compensation – personal services - 2 CFR § 200.430
Compensation – fringe benefits - 2 CFR § 200.431
Conferences - 2 CFR § 200.432
Contingency provisions - 2 CFR § 200.433
Contributions and donations - 2 CFR § 200.434
Defense and prosecution of criminal and civil proceedings, claims,
appeals and patent infringements - 2 CFR § 200.435
Depreciation - 2 CFR § 200.436
Employee health and welfare costs - 2 CFR § 200.437
Entertainment costs - 2 CFR § 200.438
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Equipment and other capital expenditures - 2 CFR § 200.439
Exchange rates - 2 CFR § 200.440
Fines, penalties, damages and other settlements - 2 CFR § 200.441
Fund raising and investment management costs - 2 CFR § 200.442
Gains and losses on disposition of depreciable assets - 2 CFR § 200.443
General costs of government - 2 CFR § 200.444
Goods and services for personal use - 2 CFR § 200.445
Idle facilities and idle capacity - 2 CFR § 200.446
Insurance and indemnification - 2 CFR § 200.447
Intellectual property - 2 CFR § 200.448
Interest - 2 CFR § 200.449
Lobbying - 2 CFR § 200.450
Losses on other awards or contracts - 2 CFR § 200.451
Maintenance and repair costs - 2 CFR § 200.452
Materials and supplies costs, including costs of computing devices - 2 CFR § 200.453
Memberships, subscriptions, and professional activity costs - 2 CFR § 200.454
Organization costs - 2 CFR § 200.455
Participant support costs - 2 CFR § 200.456
Plant and security costs - 2 CFR § 200.457
Pre-award costs - 2 CFR § 200.458
Professional services costs - 2 CFR § 200.459
Proposal costs - 2 CFR § 200.460
Publication and printing costs - 2 CFR § 200.461
Rearrangement and reconversion costs - 2 CFR § 200.462
Recruiting costs - 2 CFR § 200.463
Relocation costs of employees - 2 CFR § 200.464
Rental costs of real property and equipment - 2 CFR § 200.465
Scholarships and student aid costs - 2 CFR § 200.466
Selling and marketing costs - 2 CFR § 200.467
Specialized service facilities - 2 CFR § 200.468
Student activity costs - 2 CFR § 200.469
Taxes (including Value Added Tax) - 2 CFR § 200.470
Termination costs - 2 CFR § 200.471
Training and education costs - 2 CFR § 200.472
Transportation costs - 2 CFR § 200.473
Travel costs - 2 CFR § 200.474
Trustees - 2 CFR § 200.475
Likewise, it is possible for the State and/or District to put additional requirements on a
specific item of cost. Under such circumstances, the stricter requirements must be met
for a cost to be allowable. Accordingly, employees consult federal, State and District
requirements when spending federal funds.
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In order for a cost to be allowable, the expenditure must also be allowable under the
applicable federal program statute (e.g., Title I of the Elementary and Secondary
Education Act [ESEA], or the Carl D. Perkins Career and Technical Education Act
[Perkins]), along with accompanying program regulations, non-regulatory guidance, and
grant award notifications.
Most federal programs also contain the supplement, not supplant requirements. In
general, this means that the District cannot use federal grant funds to pay for a cost or
activity that is usually supported by state or local funds.
In summary, for a cost to be allowable under a federal grant program, the District
ensures that it meets all of the following conditions. A cost that does not meet all of
these conditions could be questioned during an audit or monitoring visit and could
require repayment to the awarding agency. The cost must be:
Ü reasonable in cost (as described above)
ü necessary to accomplish the objectives of the grant program (as described
above)
ü based on an identified need, concern, or area of weakness within the grant
program
ü appropriate under the authorizing program statute ü consistent with the
underlying needs of the program in that it benefits the intended population of
students or teachers for which the funds are appropriated ü allocable to the
grant based on the relative benefits received (as described above)
ü authorized or not prohibited under state or local laws or regulations ü
consistent with policies, regulations, and procedures that apply to all activities,
including other grants and state and local activities
ü treated consistently as either a direct cost or as an indirect cost
ü determined in accordance with GAAP ü not used to meet cost sharing or
matching requirements of another federal grant (unless specifically permitted
in the other program statute or regulations) ü consistent with the terms and
conditions of the grant award
ü budgeted in the approved grant application
ü adequately documented with appropriate supporting original source
documentation
ü the net of any applicable credits such as rebates or discounts ü allowable
under the federal cost principles ü in most cases, supplemental to the core
foundation program of the school and to other activities normally conducted by
the school (i.e., supplement, not supplant) ü if the school is a Title I schoolwide
program, the grant program’s activities and applicable costs must be included
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in the schoolwide plan, the school must have conducted a comprehensive
needs assessment, and the plan must contain the required components
specified in statute (see Title I, Part A, §1114[b]).
District personnel responsible for spending federal grant funds and for determining
allowability must be familiar with the Part 200 selected items of cost section. District
employees are required to follow these rules when charging these specific expenditures
to a federal grant. With each purchase order/requisition, we have a built-in multiple
approval process in the Munis financial system that includes the program/grant
manager and fiscal staff. Each approval level views the request for reasonable,
necessary, allowable (in accordance with the above list), and allocable before approval
is granted.
Costs That Require Special Attention
In addition to the aforementioned, certain types of costs may be allowable under federal
law but may not be allowable under state law or guidelines, or may only be allowable
under certain circumstances and conditions. The state and/or District rules related to
some specific cost items are discussed below. District employees must be aware of
these State and District rules and ensure they are complying with these requirements.
Advertising and Public Relations Costs
Pursuant to the requirements in 2 CFR § 200.421, the costs of advertising are
allowable only for the recruitment of grant personnel; the procurement of goods
and services for the award; disposal of scrap or surplus materials acquired under
the award; and program outreach. Allowable public relations costs are those
necessary to communicate with the public and press pertaining to specific
activities or accomplishments or as necessary to keep the public informed on
matters of public concern. All advertising and public relations costs must be
necessary for the performance of the particular award, and must not be for the
purpose of advertising or relating to the public with regard to the district in
general.
Hosting Meetings and Conferences
2 CFR § 200.432 discusses the allowability of conference costs paid by the
district as a sponsor or host of the conference. A conference is defined as “a
meeting, retreat, seminar, symposium, workshop or event whose primary
purpose is the dissemination of technical information beyond the non-federal
entity (i.e., the conference is for non-employees) and is necessary and
reasonable for successful performance under the award. These federal
guidelines state that costs may include rental of facilities, cost of meals and
refreshments, local transportation, and other items incidental to such
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conferences unless further restricted by the terms and conditions of the federal
award. Per the guidance, conference hosts/sponsors must exercise discretion
and judgment in ensuring that conference costs are appropriate, necessary, and
managed in a manner that minimizes the costs to the federal award.
However, the USDE issued more restrictive guidance related to the use of funds
for conferences and meetings (under Allowable Cost Guidance), particularly with
regard to food costs such as meals, snacks, and refreshments.
Per guidance from the USDE:
“Generally, there is a very high burden of proof to show that paying for
food and beverages with Federal funds is necessary to meet the goals
and objectives of a Federal grant. When a grantee is hosting a meeting,
the grantee should structure the agenda for the meeting so that there is
time for participants to purchase their own food, beverages, and snacks.
In addition, when planning a meeting, grantees may want to consider a
location in which participants have easy access to food and beverages.
While these determinations will be made on a case-by-case basis, and
there may be some circumstances where the cost would be permissible, it
is likely that those circumstances will be rare. Grantees, therefore, will
have to make a compelling case that the unique circumstances they have
identified would justify these costs as reasonable and necessary.”
Additionally, the USDE guidance states that grantees should consider whether a
face-to-face meeting or conference is the most effective or efficient way to
achieve the desired result and whether there are alternatives, such as webinars
or video conferences, that would be equally or similarly effective and more
efficient in terms of time and costs than a face-to-face meeting. The USDE
guidance also states that grantees should consider how the meeting or
conference will be perceived by the public; for example, will the meeting or
conference be perceived as a good use of taxpayer dollars?
District staff will adhere to these guidelines if and when hosting a meeting or
conference for non-employees. Prior to planning a meeting or conference,
approval will be obtained from the grant program manager and the appropriate
Assistant Superintendent. If necessary or required, the proposed meeting or
conference will be budgeted in the approved application. For approval of a
meeting or conference hosted by the District to include non-employees a formal
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written request must be submitted to the grant program manager a minimum of
six months prior to the proposed date.
The request for hosting a meeting of conference must include: campus or
department proposed host, lead person(s) responsible, purpose statement,
proposed audience and attendees, proposed date and location, intended
outcomes and projected budget for the meeting or conference.
The grant program manager must review the request for compliance with grant
funds and the District‘s comprehensive needs assessment and district goals.
Formal approval may then be recommended to the superintendent. The
superintendent must formally approve the meeting or conference.
Entertainment Costs and Field Trips
Pursuant to 2 CFR § 200.438, costs of entertainment, including amusement,
diversion, and social activities and any associated costs are unallowable, except
where specific costs that might otherwise be considered entertainment have a
programmatic purpose. GaDOE interprets this section to include some field trips,
depending on the nature and purpose of the field trip. All field trips require the
prior written approval of GaDOE.
Use of Federal Funds for Religion Prohibited
Without exception, federal funds will not be used to pay for any of the following:
• religious worship, instruction, or proselytization
• equipment or supplies to be used for any of those activities
Use of Federal Funds for Construction or Major Remodeling and
Renovation
Federal funds will not be used to purchase real property or for construction
unless the costs are specifically permitted by the authorizing program statute or
implementing regulations for the program, and the costs are properly budgeted
and approved in the applicable federal grant application.
Remodeling and Renovation: Major remodeling and renovation is defined as
construction. Therefore, all of the federal requirements apply to any major
remodeling or renovation paid with federal funds.
The term construction does not include minor remodeling and renovation. Minor
remodeling as defined in 34 CFR Part 77 means
“minor alterations (that do not affect structural supports) in a previously
completed building. The term also includes the extension of utility lines,
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such as water and electricity, from points beyond the confines of the
space in which the minor remodeling is undertaken but within the confines
of the previously completed building. The term does not include building
construction, structural alterations to buildings, building maintenance, or
repairs.”
The purchase of a portable building is a capital purchase (i.e., equipment) and
may be allowable under certain federal programs if necessary to carry out the
objectives of the grant program, if appropriate for the circumstances, and if
approved in the applicable grant application. However, preparing the site for the
installation of the portable building, including ground leveling, electrical wiring,
plumbing, and constructing a sidewalk and steps, is considered construction
and is not allowable from a federal grant unless the authorizing federal program
statute specifically permits construction and it is approved in the grant
application.
If construction and/or major remodeling and renovation are allowable and
approved under a particular federal program, there are numerous laws and
regulations with which the District must comply. The District will comply with all
applicable state and federal laws, regulations, and guidelines for construction
and/or major remodeling and renovation, including those found in 34 § CFR
76.600 and in 34 CFR §§ 75.600 - .617, as well as those found in 2 CFR §§
200.317 - .326 related to procurement. In addition, the District will comply with
requirements under the Department of Labor’s Davis-Bacon and related Acts, as
well as bonding requirements specified in 2 CFR § 200.325. Failure to comply
with these requirements could result in the repayment of funds.
Use of Federal Funds Benefitting Students and Teachers in Private Schools
Many federal programs contain the requirement that equitable services be
provided to students and teachers in private nonprofit schools located within the
District’s boundaries if the officials of the nonprofit school desire that their
children and teachers receive the benefits of those federal programs. In the
event that private nonprofit schools wish to participate, there are restrictions with
regard to the use and control of funds which benefit those students and teachers.
The expenditure of all federal funds for the benefit of participating private school
students and teachers is directly related to the specific federal program under
which private school students and teachers are receiving benefit. The following
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provisions will be adhered to in the use of federal funds for the benefit of private
school students and teachers.
• The District shall maintain continuing administrative direction and control
over funds and property that benefit private school teachers and
students. No funds will ever be paid to a private school. All goods and
services are purchased by the District on behalf of and for use by the
participating private school.
• The District will monitor participating private schools to verify compliance
with these requirements.
• The District shall not use funds to finance the existing level of instruction
in a private school or to otherwise benefit the private school.
• The District shall use funds to meet the specific program needs of
students enrolled in private schools, rather than the needs of a private
school or the general needs of the students enrolled in a private school.
• The District may use funds to make District personnel available in other
than District facilities to the extent necessary to provide equitable
program benefits designed for students enrolled in a private school and if
those benefits are not normally provided by the school.
• The District may use funds to pay for the services of a private school
employee if the employee performs the services outside of his or her
regular hours of duty and the employee performs the services under the
supervision and control of the District or other public entity.
• Equipment and Supplies o The District must keep title to and exercise
continuing administrative control of all equipment and supplies that the
District acquires with federal funds. The District will only place equipment
and supplies in a private school for the period of time needed for the
federal grant project. (The equipment and supplies are “on loan” to the
private school for the duration of the grant project.) o The District will
monitor to ensure that the equipment or supplies placed in a private
school are used only for the purposes of the project and can be
recovered from the private school without remodeling the private school
facilities.
o The District will remove the equipment or supplies from a private
school if the equipment or supplies are no longer needed for the
purposes of the project or if removal is necessary to avoid use of
the equipment or supplies for other than project purposes.
• The District will ensure that federal funds are not used for the
construction of private school facilities.
Federal Inventory Monitoring Process 2 CFR §200.313(d)
Media Specialists at each school will be responsible for overseeing the inventory by
ensuring that equipment that is received at the school is documented on the school’s
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inventory in WASP. Mike Fordham will be notified as equipment is received if it is not
located on the school’s inventory in WASP. The media specialist will receive all
equipment at the school to ensure that it is properly accounted for and attach a colored
label to it to identify it as a Federal purchase. The designated employee assigned to key
requisitions in MUNIS at each school will receive equipment through the MUNIS
software as it received at the facility. This software provides the District with a check
and balance system to ensure all equipment received is accounted for and recorded.
Purpose:
To maintain proper control of equipment with Federal funds. Please adhere to the
following procedures:
Annual Inventory:
The Inventory Specialist (Mike Fordham) shall maintain by school and department an
inventory control record for each piece of equipment valued in excess of $500.00 and all
computers and other equipment valued in excess of $100.00, showing the description of
the item, date purchased, serial number, vendor/model, cost, funding source, location,
use, condition of equipment, disposition/date-if applicable, and FAIN #.
An inventory shall be made annually by the principal or department head of all
computers and other equipment valued in excess of $100.00. Federal Inventory will be
reviewed annually by the Grants Program Manager by cross referencing equipment
listed on a school’s PO receiving copy with the school’s inventory recorded in WASP. A
form will be sent to the school to notify the Principal of the inventory review status. If
discrepancies are noted, the media specialist, principal and inventory specialist will be
contacted in an effort to reconcile the discrepancies.
In May, each school will submit a form to the Federal Inventory Director validating that
the inventory is correct and accurate. The form will be signed by the principal and the
media specialist. The form with the attached school’s inventory record generated
through WASP will be checked for accuracy by the school’s assigned Grants Program
Manager by cross referencing the school’s inventory spreadsheet with the school’s PO’s
reviewed in MUNIS.
An additional inventory shall be taken whenever a principal or department head leaves
or is transferred to another school/department or if the school or department is being
58
closed. The inventory team will consist of the outgoing administrator, the Inventory
Specialist and the assigned Grants Program Manager. Any disparity between
equipment currently on hand and that which is listed in the most current inventory will be
promptly reported to the financial office and the Federal Programs Department.
Transferring Equipment Procedures:
For equipment moved within a school no paperwork is required. The WASP system has
in place a check out system for within school use.
For equipment transferred to another school/department, a
Warehouse Pick-up Request Form will need to be completed and submitted through the
Track-It Software System to track the transfer. Approval notification will be provided by
the Federal Programs Department, if it was a federally funded purchase.
The Principal/Director is required to agree on the transfer prior to the relocation of any
equipment. This “prior agreement” must be written or electronic (email). It must be
approved by the Director of Special Programs if it was purchased with Federal funds.
The Principal/Director of the transferring school/department completes the appropriate
sections of the Warehouse Pick-up Request Form and forwards the document along
with the equipment to the receiving school/department. A copy is provided to the
Federal Programs Department to the attention of the school’s assigned Grants
Program Manager. A copy is, also, provided to Mike Fordham, the inventory specialist,
to ensure the change in location is documented in WASP.
The Principal/Director at the receiving school/department signs the
appropriate sections on the Warehouse Pick-up Request Form and sends
to the Procurement Department.
The Inventory Specialist will delete the items from the transferring school/department's
inventory. All new items will be added to the receiving school/department's inventory
upon receipt of a signed receiving ticket.
A new asset number will be assigned to any new equipment. In the event, an asset
number is unable to be retrieved from the school/department's inventory, a new
asset number will be assigned to the equipment.
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Surplus Equipment Procedures:
Surplus equipment will be accomplished through the use of the
Warehouse Pickup Request Form submitted through the Track-It Software System.
The equipment deemed as surplus must meet the following criteria:
1. obsolete,
2. non-repairable
3. no longer needed by a school or department.
The Media Specialist or Department Head must list all surplus items on the Warehouse
Pickup Request Form.
Upon receiving the school/department Warehouse Pickup Request Form, warehouse
personnel will arrange for a pick-up time frame to retrieve the surplus equipment.
The Inventory Specialist will review the surplus items, remove from the
school/department inventory, and add to the system-wide unserviceable surplus
equipment inventory. A copy of the change will be submitted to the Federal
Programs Department to the attention of the school’s assigned Grants Program
Manager to note the removal of items.
Disposal Equipment Procedures:
Disposition of un-serviceable equipment will be accomplished through the use of the
Warehouse Pickup Request Form.
The Media Specialist or Department Head must list all disposable items on the
Warehouse Pickup Request Form. The form is submitted through the Track-It Software
System to the Procurement Department.
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Upon receiving the school/department Warehouse Pickup Request Form, warehouse
personnel will arrange for a pickup time frame to retrieve the disposable items.
The Grants Program Manager will review the disposable items and ensure the inventory
specialist has removed them from the school/department inventory. A copy of the
change will be submitted to the Federal Programs Department to the attention of the
school’s assigned Grants Program Manager to validate the removal of items.
Lost or Stolen Procedures:
If an item cannot be accounted for a written statement will need to be provided by the
principal after an investigation takes place to determine why an item or items are
missing. This statement will be submitted to the Federal Programs Department to
the attention of the school’s assigned Grants Program Manager. This will be attached
to the school’s annual inventory confirmation form signed and dated by the principal
and media specialist.
If an item or items are stolen, a police report will be provided to the Federal Programs
Department to the attention of the school’s assigned Grants Program Manager. This will
be attached to the school’s annual inventory confirmation form signed and dated by the
principal and media specialist.
On-Site Visit Procedures:
The Department of Education may at any time request an on-site visit to a school to
review their inventory records and monitor the appropriate use of federally funded
equipment. They will review the process in place that safeguards all equipment and
check out procedures. The media specialist will need to produce upon request a copy of
the Federal Inventory and be able to identify where equipment is located per the DOE’s
request. Grants Program Managers may also, periodically conduct on-site visits to
ensure proper inventory procedures are in place and being monitored. There will be at
least one on site visit to spot check inventory by the school’s assigned Grants Program
Manager. An email will be sent prior to the visit to the principal.
Each school will need to maintain an Inventory Notebook. The media specialist should
be responsible for overseeing the notebook and keeping it updated. A copy of the
Federal Inventory Process should be placed at the beginning of the notebook. Following
the process, the notebook should be divided and tabbed by year beginning with FY 15.
Each year FY 15- FY 19 should contain the cover sheet validating the year’s annual
inventory that includes the signature of the principal and the person conducting the
inventory.
Beginning with FY 19 the following items should be included:
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• Continuous Improvement Plan (indicates how equipment will be utilized)
• Federal Budget (lists equipment)
• Federal Inventory Coversheet validating inventory has been verified. Validation
will consist of coversheet and printout of Federal funds of equipment purchases
(accts 615 and 616)
• Federal Inventory Review Form (if applicable)
• Physical Inventory Checklist (On Site Visit)
• PO Receiving Copies for Federal Equipment – documented in MUNIS
• Disposition Forms (if applicable)/Warehouse Pick-Up Forms
• Police Reports for Stolen Items (if applicable)
• Principal Statement for unaccounted for equipment (if applicable)
• Principal Transfer Release Form (if applicable, for equipment sent to another
school)
Please make sure that all equipment that has been disposed of, transferred, lost or
stolen is documented in WASP in the disposition column. Please notify Mike Fordham if
documentation needs to be recorded.
The media specialist will oversee the Federal Inventory Process, but the Principal
is ultimately responsible for maintaining and monitoring the school’s inventory.
Acquisition of Equipment Purchase Procedures (Steps):
1. Schools conduct a Needs Assessment to create their Continuous Improvement
Plan (CIP).
2. Cabinet members review and approve the presented CIPs. Performance reviews
are conducted quarterly to monitor progress.
3. The school’s leadership team creates a Federal Budget aligned to support the
expenses needed to supplement the instructional program at the school outlined
in the school’s CIP.
4. The Federal Programs Director and the Grants Program Manager review the
budgets to determine that all expenses requesting federal funding are allowable
and necessary to support the instructional needs of the most “at risk” learners. 5.
Schools will request equipment/ materials/software/services through MUNIS-
Tyler Technology Software. Requisitions are keyed by school personnel and
approved at the school level by the principal. Quotes provided by vendors are
attached to the requisition to ensure that the vendor is on the District’s approved
vendors’ list and that contract periods for service are within the grant period.
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6. Assigned schools’ Grants Program Managers approve expenses through MUNIS
upon receipt from the principal after confirming that the equipment/materials are
noted in the school’s CIP and allocated for funding in their Federal Budget.
7. The Budget Analyst provides the next level of the approval process after
ensuring that account numbers are correct and funds are aligned to the
appropriate accounts to fund the expense. If purchases are technical in nature,
the Technology Director will, also, approve at this level.
8. The Federal Grants Program Director and, if applicable, the Chief Financial
Officer for purchases over $5000 provide the final level of review and approval in
order for the requisition to generate a purchase order. Purchases that exceed
$10,000 must have three quotes attached in MUNIS to review by the Federal
Grants Program Director before the purchase is approved. Purchases that
exceed $30,000 must be have bids submitted by vendors for the Federal Grants
Program Director and the Procurement Division to review before the vendor’s bid
is accepted.
9. The vendor receives a purchase order prompting shipment of items.
10. Items are received at the central warehouse of the Procurement Department.
The items are inventoried by the Inventory Specialist, added to the school’s
inventory in WASP and transported to the appropriate school received by the
media specialist.
11. The media specialist ensures upon receipt of the equipment that it has been
recorded on their school’s inventory through the WASP system. If not, the
Inventory Specialist is contacted to record the addition to the school’s inventory.
All Title I equipment/materials must be maintained in a secure environment; with a
funding source label attached and distributed through a checkout system managed by
the media specialist through the WASP Program.
Outline of Instructional Material/Equipment Purchases for Private Schools:
1. Private Schools request materials and equipment from their Title I Coordinator,
Gwen Phillips, (Supply List) that are aligned to their Instructional Plan based on
their Needs Assessment that are related to only the content areas of math and
reading.
2. Approval for items is granted by the Title I Coordinator (Phillips) and the Federal
Program Director, Dr. Lori Rodgers.
3. Items are delivered to the Title I Department unless due to their weight/size
delivered directly to the school site. The BOE warehouse delivers the oversized
items.
4. If delivered to the Title I Office, Gwen Phillips delivers the items to the school
along with the Title I green labels. The items are received, labels are placed on
the items and the items are listed on the Title I Inventory Form. If the items are
delivered directly to the school by the BOE warehouse, Gwen Phillips is
contacted to come to the facility and inventory the items, place the green labels
on them and list the items on the school’s inventory form. Delivered items are not
unboxed until Gwen Phillips arrives at the school to oversee the process.
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5. An annual comprehensive report of the school’s inventory (recording form) and
cover sheet –signed and dated by the private school administrator is presented
to Gwen Phillips. Gwen Phillips will sign the cover sheet to validate that the
inventory is correct.
6. If items are no longer working or not needed for the program please submit a
warehouse pick-up form to Gwen Phillips, so the items may be picked up and
repaired/ discarded if no longer working or outdated/redistributed. Items are
removed from the inventory form and an updated copy with the warehouse pick
up form attached is submitted to the Federal Programs Department.
7. If an item is stolen the same process should be followed outlined in # 6 and a
police report should be attached. If an item cannot be located the principal will
need to write a statement explaining to the best of their knowledge the
circumstances surrounding the missing items and attach it to the updated
inventory form. Private schools are required to notify Gwen Phillips of these
situations as soon as possible.
All Title I equipment/materials must be maintained in a secure environment.
Program Manager on Leave
Whenever a Program Manager is to be on extended leave, i.e. annual, sick,
professional development, a designee may be appointed by the Program Manager to
approve timesheets, requisitions, budget amendments, etc. to facilitate the flow of work.
The Program Manager needs to send a memo or email to the assigned Grants Manager
stating the name and time period of the designee being granted approval authority in
the Program Manager’s absence. The Grants Manager is to keep this on file for audit
purposes.
Internal Controls
BCSD must ensure grantors that internal controls are in place to manage grant funds.
These internal controls provide reasonable assurance that grant funds are expended
only for allowable activities and that the costs of goods and services are allowable and
in accordance with applicable cost principles. Federal regulations define five
components of internal control. BCSD strives to exemplify these five components.
1. Control Environment. BCSD administrators exhibit respect for and adherence to
program compliance requirements. Key campus and department managers are
required to attend annual training and information sessions regarding the
compliant implementation of grant programs such as Title I, Part A Title II, Part A
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and IDEA. Program managers are given the responsibility to communicate all
instances of noncompliance.
2. Risk Assessment. Procedures are in place to identify and analyze risks relevant
to the achievement of grant objectives. During annual training and information
sessions, identified risks are discussed for better management of these risks.
Key compliance objectives are clearly defined. Potential risks such as new
employees responsible for implementing grant programs are reviewed. The
amendment process is in place to implement changes in program objectives and
procedures as needed and allowed.
3. Control Activities. BCSD ensures the adequate separation of duties for grant
performance, grant review, and grant accounting. Current activities include
periodic budget and expenditure report reviews with program
managers/coordinators and accounting grant coordinators/managers and budget
assistants. Additional control activities include the annual training and information
sessions and equipment inventories.
4. Information and Communication. BCSD processes and procedures are defined to
ensure effective information and communication. This procedures manual
communicate basic information for grant applications, implementation, and
management. Timely budget and expenditure reports are provided electronically
to program managers/coordinators. Reconciliations and reviews are implemented
to ensure report accuracy. Program managers are responsible for
communicating any improprieties to the appropriate Assistant Superintendent.
The Assistant Superintendent is responsible for appropriate action to correct
noncompliant activities or expenditures. The program manager/coordinator is
responsible for reviewing purchase requisitions for compliance.
5. Monitoring. Program monitoring is in place for campuses and departments
receiving grant funds. Periodic budget and expenditure report reviews address
program implementation progress and identify risks to compliance. These
reviews may also identify the need for an amendment. Program
managers/coordinators meet with program and financial auditors as required.
Corrective actions are taken as identified.
BCSD maintains an accounting system that provides for accurate, current, and
complete disclosure of the financial results of each grant project. The accounting
system records adequately identify the source and application of funds and contain
information pertaining to grant awards, authorizations, obligations, unobligated
balances, assets, outlays (i.e., expenditures), income, and interest. Fiscal control
and accounting procedures permit the tracking of funds to a level of expenditure
adequate to establish that funds have been used in accordance with the approved
grant application. BCSD maintains effective control over and accountability for all
funds, property, and other assets.
Complaints
Any individual, organization, or agency (“complainant”) may file a complaint with Bibb
County School District (BCSD) if that individual, organization, or agency believes and
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alleges that BCSD is violating a Federal statute or regulation that applies to a program
under the Elementary and Secondary Education Act (ESEA). The complaint must allege
a violation that occurred not more than one (1) year prior to the date the complaint is
received, unless a longer period is reasonable because the violation is considered
systemic or ongoing. Complaints can be filed for the following federal programs:
1. School Improvement Grant Programs 1003(a)
2. School Improvement Grant Program 1003(g)
3. Title I, Part A - Programs and Supports for Disadvantaged Children
4. Title I, Part C - Programs and Supports for Migrant Children
5. Title I, Part D - Programs and Supports Neglected and Delinquent Children
6. Title II, Part A - Improving Teacher Quality Grant Programs
7. Title III, Part A - Language Instruction for Limited English Proficient and
Immigrant Students
8. Title IV, Part A – Student Support and Academic Enrichment
9. Title IV, Part B – 21st Century
10. Title X, Part C - McKinney-Vento Education for Homeless Children and Youth
As part of its Assurances within ESEA program grant applications and pursuant to
Section 9306 of ESEA, an LEA accepting federal funds must have local written
procedures for the receipt and resolution of complaints alleging violations of law in the
administration of covered programs. Therefore a complaint should not be filed with the
Georgia Department of Education until every effort has been made to resolve through
local written complaint procedures. If the complainant has tried to file a complaint with
Bibb County School District to no avail, the complainant must provide the Georgia
Department of Education written proof of their attempt to resolve the issue with Bibb
County School District.
A complaint must be made in writing and signed by the complainant. The complaint
must include the following:
1. A statement that Bibb County School District has violated a requirement of a
Federal statute or regulation that applies to an applicable program;
2. The date on which the violation occurred;
3. The facts on which the statement is based and the specific requirement allegedly
violated (include citation to the Federal statute or regulation);
4. A list of the names and telephone numbers of individuals who can provide
additional information;
5. Whether a complaint has been filed with any other government agency, and if so,
which agency;
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6. Copies of all applicable documents supporting the complainant’s position; and
the address of the Complainant
7. The complaint must be addressed to:
1. Bibb County School District
2. The Office of Superintendent
3. 484 Mulberry Street
4. Macon, GA 31201
Once the complaint is received by Bibb County School District it will be copied and
forwarded to the appropriate Federal Program Director/Coordinator.
Within ten (10) days of receipt of the complaint, Bibb County School District will issue a
Letter of Acknowledgement to the complainant that contains the following information:
1. The date BCSD received the complaint;
2. How the complainant may provide additional information;
3. A statement of the ways in which BCSD may investigate or address the
complaint; and
4. Any other pertinent information.
If additional information or an investigation is necessary, BCSD will have sixty (60) days
from receipt of the information to complete the investigation and issue a Letter of
Findings. If the Letter of Findings indicates that a violation has been found, a timeline for
corrective action will be included. The sixty (60) day timeline may be extended if
exceptional circumstances occur. The Letter of Findings will be sent directly to the
complainant, as well as the other parties involved.
If an individual, organization, or agency is aggrieved by the final decision of Bibb County
School District, that individual, organization, or agency has the right to request review of
the decision by the Georgia Department of Education.
For complaints filed pursuant to Section 9503 (20 U.S.C. 7883, complaint process for
participation of private school children), a complainant may appeal to the Georgia
Department of Education no later than thirty (30) days from the date on which the
complainant receives the Letter of Findings. The appeal must be accompanied by a
copy of the Bibb County School District’s decision and include a complete statement of
the reasons supporting the appeal.
Budget Control
The Budget Cycle
Once the Superintendent’s Recommended Budget is approved by the Board of
Education, generally at the June Board Meeting, the Executive Director of Accounting
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will upload the salary and benefits and operational budget by line item into the financial
software. This process should be completed by July 1st, which is the beginning of the
new fiscal year. All grant budgets will be revised to match the final grant award as soon
as it is received from the granting agency.
Budget Adjustments or Amendments
The Accounting Office provides monthly reports which describe spending in individual
line items within each budget. Each office and department is expected to limit its
spending to those amounts agreed to during the budgeting process. However,
adjustments to line items may become necessary as actual purchases are made.
Amendments between object codes within a department or program can be processed
by emailing Tina Smith. Amendments between function codes within a department or
program must be approved by the department head. Amendments from Instructional
function lines to Administrative function lines must be approved by the Assistant
Superintendent for Teaching and Learning or her designee. All amendments for grants
must be approved by the Program Manager of the grant.
A proposal to spend amounts that exceed the budget must receive prior approval from
the Chief Financial Officer after consultation with the Assistant Superintendent for
Teaching and Learning (academic budgets). Any budget amendments that cannot be
covered without changing the net effect on fund balance must be approved by the
Board of Education.
Budget Control
The accounting financial software has a mechanism for the operational line items which
will not allow a requisition to be processed if there are no remaining budget funds
available in a given line. If funds are not available, a budget amendment must first be
processed to move funds between line items to cover the shortage. However, this
process does not prevent overages resulting in items being processed outside the
purchasing process (i.e. requests for checks, travel reimbursements, account
corrections through journal entries). Therefore, it is of utmost importance that monthly
reports are reviewed MONTHLY and any line item with an overage be immediately
covered through the amendment process.
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Year End Close and Audit
Fiscal Year Closing Procedures
The District's fiscal year ends on June 30. This means that all revenues earned and all
expenditures incurred after June 30 are recorded in the next fiscal year. Conversely, a
purchase made and received June 30, for example, would have to be recorded in the
current fiscal year even if the invoice is received after June 30. Therefore, we
recommend that purchases of equipment and supplies and other purchases of a
material (sizable) nature be well into process by May 1 to ensure that the goods and
related invoice are received in the Accounting Office by June 30. Specific cutoff
instructions are as follows:
1. Invoices and Check Requests. All invoices and check requests pertaining to the
current fiscal year should be submitted to the Accounting Office by June 30 or as soon
as possible thereafter. Generally, invoices received after the last week in July will be
charged to the next fiscal year unless the amount has been properly accrued at June
30. All departments should review their open purchase orders and other expenditures at
June 30 and inform the Accounting Office if an accrual is necessary to reflect the
expenditure in the proper fiscal year. An accrual means that the item has been charged
to the department in the current fiscal year and recorded as a liability at June 30 since
the item was received and actual payment of the invoice will not be possible until after
June 30.
2. Gifts and Other Miscellaneous Revenues. All gifts and miscellaneous revenues
postmarked by June 30 and received during July will be recorded in the current fiscal
year. All subsequent gifts and miscellaneous revenues will be recorded in the next fiscal
year unless of material nature.
3. Physical Inventories. The Warehouse and the School Nutrition department must
take an annual physical inventory at or near June 30. The external auditors review the
physical inventory counts as necessary. Purchasing and Receiving should be
suspended for at least one week before the inventory to facilitate the actual count. The
final priced out physical inventories should be submitted to the Accounting Office no
later than the second week of July. The Executive Director of Accounting will adjust the
inventory accordingly.
The Outside Audit
The annual audit of the District's books and records generally takes place from early
August until early September. While most of the auditors' time is spent in the Accounting
Office, the scope of the audit may require the auditors to visit with other departments as
well. Departments should provide the auditors with any information or documentation
that they might request. In addition to the audit of the general financial statements of
the District, an annual single audit of all federal funds received by the District is
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conducted in accordance with EDGAR 200.501. An additional audit of the SPLOST
revenues and expenditures is conducted as of December 31st of each year in which
SPLOST proceeds are received.
Internal Audit Function
The District does not have a formal internal audit department. However, the Accounting
Office on occasion may conduct internal audit reviews within the District. The purpose
and extent of such reviews includes examination of financial records to ensure proper
use of District funds and evaluation of accounting and business procedures to ascertain
compliance with established procedures and controls. An internal review also has the
goal of assisting department heads to improve the efficiency of their operation and to
suggest improvements when deemed necessary.
Travel and Other Items
Business Travel Policies, Advances and Reimbursement
1. Business Travel Policies, Advances and Reimbursement. 2 CFR §200.474(b)
1. General. All authorized District travel will be paid or reimbursed in accordance with
the state of Georgia guidelines set by State Accounting Office of Georgia as
established by board policy DJD – Expense Reimbursements. Meals are reimbursed
at a per diem amount based on the city of travel. Travel expenses incurred by a
companion cannot be paid by the District and are not reimbursable. Upon completion
of a trip, a travel reimbursement request form must be submitted to the Accounting
Office, along with the required AESOP absence approval confirmation, copy of the
agenda of meetings, workshops, and conferences to document business nature and
receipts for related expenses such as air travel not prepaid, ground shuttle, taxi, etc.
Travel expenses must be pre-approved by your immediate supervisor and should be
remitted by the following month in order to be reimbursed. NOTE: As of October
2015, AESOP has replaced the professional leave form process for documenting
absences related to professional development/leave; the professional leave form
served as appropriate documentation prior to October 2015. Furthermore, travel
reimbursements for all Title I programs must be accompanied with the Title I
Department Travel Summary form to ensure the travel’s purpose is reasonable,
necessary, and allowable with federal laws, regulations, and program requirements.
2. Transportation.
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Airplane and Train. All efforts should be made to obtain the lowest, coach fare (or other
intermediate class) available. This usually requires 14 to 30 days notice and often, a
non-refundable ticket. Only if such accommodations are not available or would be
inconvenient to use is first class or other travel allowable, provided that a proper
explanation is made with the travel reimbursement request. Ticket stubs should be
attached to the request for reimbursement. It may be appropriate to travel and stay over
a Saturday night if it reduces the overall cost of the trip. If the airline charges a fee for
the first piece of luggage, the District will reimburse for that charge with proof of
payment. If there is no charge for the first piece of luggage, the District will not
reimburse for additional pieces of luggage unless an appropriate business explanation
is provided. Baggage charges incurred for excess weight will not be reimbursed, unless
an appropriate business purpose explanation is provided.
Automobile. Travel by private auto is reimbursable at a fixed rate per mile (mileage rate
of $0.545 per mile as of January 1, 2018), provided such total reimbursement does not
exceed equivalent air coach fare or other reasonable available transportation. Bibb
County School District adheres to the mileage rate set for State of Georgia employees.
Rental Automobiles. Rental autos may be used when such travel is more advantageous
to the District than the use of taxis or other means of transportation. Normally, advance
reservations for compact automobiles should be requested. (When a rental reservation
for a compact vehicle has been made and none is available, rental agencies usually
provide a standard vehicle at a compact rate.) Optional collision damage waivers should
normally be declined since the District's automobile insurance includes this coverage.
Taxi and Limousine Service. Fares including reasonable tips are allowable if no other
reasonable public transportation is convenient.
3. Meals, Lodging and Other Expenses.
Meals. On the first and last day of travel for in state travel, meals are reimbursed at
100% minus meals that are provided, effective September 1, 2017; for out of state
travel, meals are reimbursed at 75% of the daily per diem rate is paid minus meals that
are provided. In state meal per diem rates are established by the State Accounting
Office of Georgia and out of state meal per diem rates are established by U.S. General
Services Administration and can be found at https://www.gsa.gov/travel-resources. If a
meal is provided with a meeting, conference or workshop a meal per diem for the
provided meal will not be allowed. A copy of the agenda of the workshop, meeting or
conference needs to be included with the travel reimbursement statement.
Lodging. Reasonable hotel/motel expenses when supported by receipts are
reimbursable. (While no maximum is established since it is recognized that reasonable
expense differs according to size of town and area of the country, "deluxe" and other
expensive hotels should always be avoided.). When staying in the state of Georgia, you
will be exempt from the state hotel/motel tax except for the $5.00 a night hotel fee. You
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may obtain a Georgia State Exempt Organization Certification form from the Accounting
Office prior to your trip. All hotel/motel tax fees will be charged unless you give this
form to the hotel upon check-in.
Hotel fees may be paid in advance by the District if the proper pre-payment forms are
filed with Laurie Johnson in Professional Learning in a timely manner.
Other Necessary Miscellaneous Expenses. Reimbursement is provided for such items
as customary gratuities, parking, and registration fees at conferences and conventions.
If such expenses exceed $25, they must be supported by receipts.
4. Travel Advances. A cash advance is not allowed. All meal costs and mileage fees
must be borne by the individual and then reimbursed by the District.
Entertainment Expenses
No entertainment expenses are allowable. Personal entertainment (e.g. movies,
concerts, alcohol and athletic events) and other personal expenses are not eligible for
reimbursement.
Procurement Introduction
Procurement Services is the central procurement office for the Bibb County School
District. We are the Primary Agent entrusted to procure millions of dollars’ worth of
quality goods and services at the most economical cost or best value in accordance
with the purchasing policy and regulations for the Bibb County School District
Mission...The Bibb County School District will develop a highly trained staff and an
engaged community dedicated to educating each student for a 21st century global
society.
Vision... Each student demonstrates strength of character and is college or career
ready.
Who are We, and What is the Purpose
BCPS (Bibb County Procurement Services) offers a variety of business opportunities for
interested companies. We encourage your participation to bid or propose for goods and
services contracts such as supplies, maintenance, instructional materials, technology,
equipment, construction, consulting, management and much more. These goods and
services are procured via an approved purchase order, and through competitive
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processes, i.e. phone quotes; Invitations to Bid, Requests for Proposals, and Requests
for Qualifications.
The goal for Bibb County School District is to make sure we are providing all resources
to our vendors, and employees pertaining to procurement policy and procedures.
Please take the time to review our how to get started document which is located on the
website. The web address is as follows: www.bcsdk12.net/procurement;
In addition, listed below are easy steps to receive maximum business opportunities with
the Bibb County School District:
• Obtain and complete a vendor registration form to Procurement Office for
authorization, please keep in mind ALL information must be completed
accurately, before processing. This application packages will take approximately
3 business days to process. Once you are approved, the vendor form will be
processed.
• We encourage all companies to register your company in Team Georgia
Marketplace. You may do so by logging onto the State Purchasing website:
www.doas.ga.gov. From the global navigation bar, click on the word "Suppliers."
This will take you to the Supplier Portal. Under the Direct Links heading, click on
Team Georgia Marketplace and then determine if you are a "Sourcing Bidder" or
"Supplier." Complete all the required information regarding your company.
• Stay abreast of our current opportunities by reviewing the Bibb County School
District webpage, under Procurement Bid Opportunities, see link below.
• www.bcsdk12.net, Departments, Procurement and Receiving
Procurement/Warehouse Staff
The Procurement/Purchasing Staff: Is responsible for the daily operation of all
orders/contracts pertaining to goods and service for the district. We are here to adhere
to the State/Local/Federal and Board Policies pertaining to the procuring of goods for
the district.
The Procurement Director – The Director supervises the day to day operation and is
coordination of the CFO to finalize all purchases, solicitations, and decision making
pertaining to the daily operations for the district. The Procurement Director works
directly with the vendors adhering to the services here at the district, collaborates with
various departments on the best possible way to spend the budget allocated to them, in
order to produce the best possible pricing and quality of service for the district. The
Procurement Director is responsible for approving all requisition and PO’s along with
solicitations processes for the district. This includes attending Pre Bid Meeting,
Assisting with Specifications; as well as bid closing procedures. The Procurement
Director has to ensure the district is following protocol and polices when dealing with the
expenditure control for the district on a daily basis.
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The Procurement Administrative Assistant – The Administrative Assistant works
directly with the Procurement Director, and the Warehouse Coordinator. This individual
is responsible for the day to day requisitions pertaining to our online/E-Procurement
Vendors. This includes processing requisitions for the vendors on a daily operation. This
person is also responsible for completing any processes pertaining to the Board
Approval Items. This particular person also handles all request for the higher
administration requisition/PO process for the Assistant Superintendents Office, as well
as the Superintendent; all requisitions and PO’s has to be finally approved by the
Procurement Director prior to processing.
The Purchasing Agent – The Purchasing Agent works directly with the solicitations
that are being processed through the department; they are responsible for the files;
assisting with the specifications and prep work before the solicitation is approved and
posted by the Procurement Director. This particular individual is currently handling all
Purchase Order processing for
Materials Management Clerk – The Material Management Clerk, is responsible for the
processing of all internal purchases from the Warehouse/Distribution Center. This
individual also handles the requisition/PO/Contracts for 12 High Schools, 3-Middle
Schools, 3-Elementary, and 3-Speciality Schools. This person completes the inventory
reconciliation for processing to be handled by the Accounting Department; this is
completed on a bi weekly schedule.
Warehouse/Distribution Center Staff: The Warehouse Distribution Staff is
responsible for the moving of furniture, Delivery of Items, Internal Mail Processing, and
Receiving of Goods for the district. This particular area has a staff of 5 – Full Time
Employees.
Warehouse Coordinator – This particular person is responsible for the day to day
operation of the Distribution Center. This person implements the schedule of deliveries,
coordinates the delivery schedule for requested items; or services needed by the district
on daily basis. This individual supervises three employees, and reports directly to the
Procurement Director.
Warehouse Foreman – This person is responsible for the Surplus Furniture
Coordination for the district; this person also assist the coordinator with daily moving of
furniture, removing of goods, relocation request, and all other request requiring the
Distribution/Warehouse duties on a daily basis.
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Warehouse Assistant I - This person is responsible for the assisting the Coordinator
and the Foreman with the moving request, relocation request, and picking up any heavy
duty items throughout the district.
Receiving Clerk I – This position is responsible for the receiving of all goods and
services delivered to the Distribution Center for processing within our internal mail
delivery. This person also receives all goods and services for the stocking of our
Warehouse Supply Items. This individual is also the person who handles the Internal
Mail Processing for the North and South Side District.
Internal Mail Processor – This person is responsible for the mail delivery and pick up
for East/West Side locations, along with the delivery of all Wish Printing items for the
various location. This is what the district refers to as the “2nd Pony”.
The Purchasing Department is responsible for:
• Providing the business skills and coordinating when necessary, appropriate
technical skills required to purchase all goods, supplies, equipment and services
necessary for the continuous operations of the Bibb County School District
(BCSD), including:
• Communicating with suppliers in matters of price, quality, and delivery at both the
quotation stage and ordering stage of procurement
• Identifying approved vendors
• Negotiating with suppliers
• Communicating with schools and major departmental users to stay current with
planned needs
• Helping schools and departments develop specifications for the required
products
• Providing acceptable terms and conditions for procurement
• Establishing, maintaining, and ensuring compliance with purchasing policies and
procedures.
Delegation of Purchasing Authority Purchasing authority may be delegated to decentralized school and department areas.
Those areas with delegated purchasing authority are subject to policy compliance
verification by the Procurement Director. We ask that if you have delegated purchasing
for your area, please make sure you include the Procurement Office in the
documentation, pre bid meetings, etc.
All Purchasing Department personnel and other school and departmental personnel
involved in procurement are responsible for understanding and complying with these
policies and procedures. Any situation requiring exception to or variation from these
policies and procedures should be brought to the attention of the Procurement Director.
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The Procurement Director will recommend to the Assistant Superintendent within the
particular division an exception to or variation from these policies and procedures for
final approval, where applicable and allowable by state law. The appropriate reason for
the exception and the approval of the Procurement Director and Assistant
Superintendent within the requesting office must be documented and available for
verification.
School Nutrition Department
The Director of School Nutrition has the delegated purchasing authority to bid,
requisition, and receive all food and supply items necessary to perform their business
operations. All bids will be reviewed and approved by the Procurement Director. The
School Nutrition Department has the authority to engage in all the required specification
in order to implement the bid online, via the “GPR” Georgia Procurement Registry.
School Nutrition purchases over the allotted threshold amount will comply with the
bidding requirements as set by the procurement policy.
The ORIGINAL bid file will be housed within the Procurement Office; an approved copy
of bid, sign in sheets, and bid award documentation will be sent to the appropriate
personnel within the School Nutrition Department.
Scope The purchasing manual describes the policies and procedures for processing all
transactions having a bearing on cost and delivery of goods, supplies, equipment, and
services. We will continue to provide the exceptional service needed to the district in
order to fulfill the daily duties for the taxpayers, students, and administrators on a daily
basis.
BCSD Procurement Philosophy The Purchasing Department ensures that all supplies, materials, equipment and
services required to conduct the official Bibb County School District business are
procured at the lowest possible cost. Cost is defined as the optimum combination of
price, quality, availability and service. The Purchasing Department will implement cost
control programs and offer operational support in areas such as inventory control,
physical distribution and surplus asset disposal. Purchasing operates in accordance
with all accepted purchasing practices while promoting and developing the highest level
of professionalism.
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General Policies
Interdepartmental Relations
Policy:
Communication between the requisitioning school or department (Requisitioner) and
Purchasing (Procurement Office) is a mutual responsibility.
The Requisitioner should inform the Procurement Office when:
▪ Developing an item specification for planned procurement
▪ Requiring that specific suppliers are to be added to a bid list
▪ Planning procurement action involving a potential sole or single source of
supply
▪ Needing to identify sources of supply for a specific item or commodity
▪ Supplier services or products are not in compliance with specifications or
expectation
▪ When you are seeking a payment from the Accounting Department, and the
amount is over the $500.00 threshold.
The Purchasing Agent will:
▪ Assist the Requisitioner in developing specifications
▪ Assist the Requisitioner with information about sources of supply
▪ Manage quotation requests and the bid process for selection of the most
appropriate source of supply
▪ Establish and conduct negotiations with successful bidders
▪ Communicate with suppliers for information prior to and during the purchasing
process
▪ Update the Requisitioner with information relative to price, quality, and
delivery of a requisitioned item during the purchasing process
▪ Process all required signed documents
▪ Produce the Renewal Contracts
All information, including notes, reports and correspondence communicated between
suppliers and requisitioners, pertaining to negotiations or purchase decisions, should
be maintained by the Purchasing Agent.
Requisitioners are encouraged to consult with the Purchasing Agent concerning
materials, specifications or other general information. The Purchasing Agent will
arrange supplier conferences and obtain product information and other pertinent
item and supplier data when requested.
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Requisitioners are also encouraged to notify the Purchasing Agent in the case of poor
service or inferior product supplied by a supplier. The Purchasing Agent will act
accordingly to correct such situations.
Legal and Ethical Conduct
Policy:
BCSD complies with all laws governing its operations and conducts its business in
keeping with the highest moral, legal and ethical standards. Any individuals at the
school or department areas acting as an agent for BCSD shall also follow the Code of
Ethics set forth by the National Association of Educational Buyers (NAEB); as well as
being in compliance with the State of Georgia procurement policy, and the Federal
Government procurement policy for the purchase of goods and services. We will adhere
to all State, Federal, and Local Policies and Procedures.
Code of Ethics
Policy:
Code of Ethics, National Association of Educational Buyers (NAEB)
▪ Give first consideration to the objectives and policies of my institution.
▪ Strive to obtain the maximum value for each dollar spent.
▪ Decline personal gifts or gratuities.
▪ Grant all competitive suppliers equal consideration as state or federal statute
and institutional policy permit.
▪ Conduct business with potential and current suppliers in an atmosphere of
good faith, devoid of intentional misrepresentation.
▪ Demand honesty in sales representation whether offered through a verbal or
written statement, an advertisement, or a sample of the product.
▪ Receive consent of originator of proprietary ideas and designs before using
them for competitive purchasing purposes.
▪ Make every reasonable effort to negotiate an equitable and mutually
agreeable settlement of any controversy with a supplier, and/or be willing to
submit any major controversies to arbitration or other third-party review,
insofar as the established policies of my institution permit.
▪ Accord a prompt and courteous reception as conditions permit to all who call
on legitimate business missions.
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▪ Cooperate with trade, industrial and professional associations, and with
governmental and private agencies, to promote and develop sound business
methods.
▪ Foster fair, ethical and legal trade practices.
▪ Counsel and cooperate with NAEB members and promote a spirit of unity and
a keen interest in professional growth among them.
Code of Ethics, National Intergovernmental Procurement, Code of Ethics (NIGP)
▪ Seeks or accepts a position as head (or employee) only when fully in accord
with the professional principles applicable thereto and when confident of
possessing the qualifications to serve under those principles to the advantage
of the employing organization.
▪ Believes in the dignity and worth of the service rendered by the organization,
and the societal responsibilities assumed as a trusted public servant.
▪ Is governed by the highest ideals of honor and integrity in all public and
personal relationships in order to merit the respect and inspire the confidence
of the organization and the public being served.
▪ Believes that personal aggrandizement or personal profit obtained through
misuse of public or personal relationships is dishonest and not tolerable.
▪ Identifies and eliminates participation of any individual in operational
situations where a conflict of interest may be involved.
▪ Believes that members of the Institute and its staff should at no time, or under
any circumstances, accept directly or indirectly, gifts, gratuities, or other
things of value from suppliers, which might influence or appear to influence
purchasing decisions.
▪ Keeps the governmental organization informed, through appropriate
channels, on problems and progress of applicable operations by emphasizing
the importance of the facts.
▪ Resists encroachment on control of personnel in order to preserve integrity as
a professional manager.
▪ Handles all personnel matters on a merit basis, and in compliance with
applicable laws prohibiting discrimination in employment on the basis of
politics, religion, color, national origin, disability, gender, age, pregnancy and
other protected characteristics.
▪ Seeks or dispenses no personal favors. Handles each administrative problem
objectively and empathetically, without discrimination.
▪ Subscribes to and supports the professional aims and objectives of NIGP -
The Institute for Public Procurement.
Code of Ethics, Georgia Department of Administrative Services
• Uphold the Constitution, laws and regulations of the United States and the state
of Georgia and of all governments therein and should never be a party to their
evasion;
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• Never discriminate unfairly by dispensing special favors or privileges to anyone,
whether for remuneration or not; and never accept for themselves or their
families favors or benefits under circumstances which might be construed by
responsible persons as influencing the performance of their governmental duties;
• Make no private promises of any kind binding upon the duties of office, since a
government employee has no private work which can be binding on public duty;
• Engage in no business with the government either directly or indirectly which is
inconsistent with the conscientious performance of their governmental duties;
• Never use any information divulged to them confidentially in the performance of
governmental duties as a means for making private profit; and Expose
corruption whenever discovered.
Conflict of Interest 2 CFR §200.318(c)
Policy:
Decisions about BCSD business and the use or disposition of BCSD property are to be
made solely in terms of the benefits to BCSD and are not to be influenced by any
private profit or other benefit to the BCSD people who take part in such decisions. All
members of the BCSD community have an obligation to avoid any conflicts of interest or
even the appearance of a conflict of interest.
Potential conflicts of interest or their appearance are to be reported immediately to the
Purchasing Director and the Assistant Superintendent. Each situation will be reviewed
on a case-by-case basis and action will be taken as necessary to ensure that all BCSD
transactions are completed in the best interest of BCSD.
Failure to report or to act in concert with the spirit of this policy could result in
disciplinary action up to and including termination.
Possible conflicts of interest may include, but are not limited to, the following examples:
▪ A BCSD employee acting as both seller and purchaser in the same
transaction (goods or services)
▪ A BCSD employee who enters into business negotiations on behalf of BCSD
and with close relatives or members of his/her immediate household.
▪ Situations in which a BCSD employee could influence decisions in which a
relationship of any kind exists with those involved outside the District.
▪ Situations in which a BCSD employee is (or expects to be) retained as a paid
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consultant or contractor by an organization seeking to do business with
BCSD, or whenever a transaction will entail a payment of money or anything
else of value to the staff member, a close relative or a member of that
person’s household. ▪ All Immediate family Members of anyone who is in direct control of funding for
any department or location.
Procedures:
No employee, officer or agent may participate in selection, award or administration if
there is a real or apparent conflict of interest. Any conflict of interest, potential conflict of
interest or appearance of a conflict of interest should be immediately reported in writing
by the affected employee to his/her school or department head.
The school or department head will forward this report to the Assistant Superintendent
(and copy to the Personnel Office) for inclusion in the employee’s personnel file and for
determination regarding an appropriate response. The school or department head will
be notified of any action to be taken. Waste, Fraud, Abuse, and Dissemination
Each year, the Superintendent, Department of Student Affairs, Department of Human
Resources and Legal Affairs Office ensure that pertinent laws, policies, and regulations
are distributed to all system employees.
• Annually, the Assistant Superintendent of Human Resources is
responsible for conducting a legal training session at the Leaders At
Work\Victory Meeting in July for all administrators. The legal training
session includes the review of pertinent laws, policies, and regulations
such as the Code of Ethics and Fraud, Waste and Abuse regulations.
• Next, each building administrator/director is responsible for providing the
legal training to each of his/her school or department staff member.
• To validate that staff members have received the legal training to include
the Code of Ethics and Fraud, Waste and Abuse regulations, each
member must print and sign his/her name the school/department FY16
Pertinent Policies and Directives Verification form. Upon completion, the
verification form is submitted to the Assistant Superintendent of Human
Resources Department to keep on file.
The Bibb County School District adheres to the Code of Ethics for Georgia Educators.
Any detected or suspected fraud must be reported immediately to the Superintendent of
Schools. Such fraud applies to any fraudulent activity involving not only employees but
also directors, vendors, outside agencies, and/or unknown parties. Investigations will be
performed without regard to length of service or relationship. The written Complaint
alleging actual or attempted acts of (1) fraud, waste, or abuse: (2) ethics violation; or (3)
conflict of interest violation should be reported to the Legal Affairs Office.
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Unauthorized Purchases
Policy:
No individual has the authority to enter into purchase contracts or in any way obligate
the Bibb County School District for procurement indebtedness unless specially
authorized to do so by the Superintendent, Deputy Superintendent, the CFO or the
Procurement Director. Any such negotiations are considered as unauthorized
purchases and the individual may encounter a personal obligation to the supplier.
Suppliers ordinarily doing business with the BCSD are aware of this policy and are
advised that all purchases chargeable to BCSD must be authorized by an official
purchase order. Not including the petty cash form, invoice payment form, or credit card
form, the BCSD will not reimburse employees for the cost of such unauthorized
purchases on behalf of the BCSD unless previous arrangements have been properly
made and approved in writing.
Procedure:
Schools and departments are encouraged to seek information on products and services
from supplier representatives, who are valuable sources of information. The Department
of Purchasing should also be advised of needs so it can assist in locating suppliers and
developing a procurement plan. To help you deal with supplier representatives and
avoid some common pitfalls, the following guidelines are suggested:
• Advise Purchasing before contacting suppliers. Information can be provided.
Contact more than one supplier whenever possible. Competition is
Purchasing’s most valuable asset.
• Give the same information to all suppliers, so that each has an equal opportunity
to compete.
• Discuss all aspects of the need. Use a life cycle approach - what happens after
the department owns it? (Maintenance, operational skills, repairs, etc.)
• State on your purchase requisition a complete description of the item and attach
all pertinent information about the suggested supplier (name of company,
representative, address, telephone number, product literature, etc.)
• DO NOT COMMIT THE BIBB COUNTY SCHOOL DISTRICT BY TELLING A SALESPERSON THAT HE OR SHE HAS THE ORDER. ONLY A SIGNED PURCHASE ORDER CAN COMMIT THE DISTRICT; or a Notice to Proceed from higher administration.
• Never accept gifts from suppliers.
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• Guard against overreaction to a supplier-created crisis: "Price goes up after the
first of the month"; "This is the last one in stock"; and so forth.
• Don't wait until the last minute to submit your requisition. The more time both
Purchasing and the supplier have to process the purchase, the better a job can
be done for you.
• Orders, as the result of unsolicited phone calls, faxes and e-mails should not be
placed. Often such items have been found to be overpriced and of poor quality
(SCAMS).
Meeting and Interviewing Suppliers/Vendors:
Policy:
All Suppliers/Vendors face to face meeting should be handled in the Procurement
Department, so we can make sure all vendors are adhering to the Bibb County School
District Procurement Policies.
Gifts and Gratuities
Policy:
The acceptance of gifts and gratuities by BCSD employees, from any suppliers in any
form whatsoever, is prohibited. Solicitation of any gifts of any kind or the acceptance of
gifts in the form of cash, gift certificates of any amount or the acceptance of
entertainment is absolutely prohibited.
Procedure:
No gifts, beyond those of an advertising nature and insignificant value, generally
distributed to all potential customers, may be accepted by a BCSD employee.
Further, any "free gifts" obtained through the purchase of goods are the property of the
BCSD. An example is, "buy 10 cartons of paper and get a free CD player. The CD
player is the property of the BCSD. Note: this type of selling should be discouraged
unless a direct benefit to the District can be substantiated.
Personal Purchases
Policy:
The District, as a general rule, will not purchase any supplies or equipment for the
personal use of district staff or students.
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Methods of Purchasing
Purchases
Policy:
To initiate a transaction, a purchase requisition must be created in the MUNIS system
and forwarded to the appropriate approver. Once approved, the completed requisition
is transmitted to the Purchasing Department for further processing and release of the
BCSD Purchase Order.
Procedures:
In the MUNIS requisition/purchasing/Distribution Center option, the requestor will open a
new requisition. All relevant fields must be entered correctly. Ship to information should
be to the school or department unless special receiving is required. Under this
scenario, shipping would be to the Purchasing Department. Once the requisition is
completed, it is released into MUNIS approval workflow and approvals are obtained.
The requisition is then forwarded to Accounting for verification of account number and
budget availability. Accounting releases it to Purchasing for release of a BSCD
Purchase Order. The original Purchase Order is faxed, emailed, or mailed to the
vendor. One copy of the Purchase Order is kept in Purchasing, the Receiving Copy is
sent via email to the Requestor School or Department, and a copy is sent via email to
Accounting for matching with the receiving copy and invoice for final payment.
Blanket Orders-Vendor Service Agreement - Miscellaneous Purchases of Goods
or Services
Blanket orders or Vendor Service Agreements are issued for leases, rentals or
maintenance of equipment. Agreements are restricted to a specified period of time,
preferably concurrent with the fiscal year. The Procurement Director is responsible for
buying the equipment usually handles requests for maintenance of the item.
Agreements must be renewed or cancelled prior to the end of the agreement period. All
Vendor Service Agreements must be re-authorized by the using school or department at
the end of the term of the agreement by the issuance of a new Purchase Requisition.
All requests for Blanket Purchase Orders must be approved from prior Solicitation
Documentation, or a Statewide Contractor. If we are establishing a Blanket Purchase
Order for any other vendor, WE CAN NOT EXCEED THE 30,000 THRESHOLD,
WITHOUT A FORMAL BID ON FILE.
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Definition:
• Definition of a Blanket Order - An open, ongoing purchase order with multiple
releases o Type 1 - The same dollar amount to be expended on a regular
release schedule
Example: A vendor that we use more than one time o
Type 2 - Multiple releases for differing dollar amounts
Example: An agreement with a hardware store to allow for expenditures
on an "as needed" basis
• Renewal of a Blanket Order - Purchasing will not issue notices that a blanket
order is due for renewal. Each requestor must create some sort of reminder
that a new requisition must be created when the old order line expires. An
existing order is renewed by adding new lines from requisitions placed in the
new period of activity
• Encumbrances - A blanket order can be placed that spans one year, with the
option of renewal at the end of each fiscal year; Accounting will run a report
that releases all encumbrances.
E-procurement (Online Shopping Requisitions and Vendors):
• Complete Request In MUNIS (Shop ONLINE)
• Finalize Request As a REGULAR Requisition for proper ordering
• Only Purchase ALLOWABLE Items (Amazon)
o Send Shopping information to Buyer (Stephanie, Debra or Lavette)
o Order will be implemented, and shipped to the warehouse for
delivery
o Once Order arrives Elaine Wilson will prepare for delivery utilizing
PO information retained from MUNIS.
Consultant Agreements
Consultant Agreements are used when professional, expert advice or training is to
be used by the BCSD in areas such as professional development, management,
technology, law, human resources, accountancy, communications, food production,
or education.
Procedures
I. Receive Scope of Work and Written Authorization (Under $29,000.00)
for the entire services (Fiscal Year).
a. If over $29,900.00 Contact the Procurement Office to ensure no
solicitation will have to take place. (NO EXCEPTIONS)
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Rentals and Leases –Vendor Service Agreements (Normally generated by
Purchasing)
Policy:
Equipment that is furnished to the BCSD by outside agencies on a rental or lease basis,
whether for a definite or indefinite period, should be covered by a formal purchase
order. The proposed supplier lease or rental agreements should be forwarded to the
Purchasing Department when the purchase requisition is created in the MUNIS
Financial System. Any leasing agreements over $10,000 will be evaluated by the CFO
or the Procurement Director to provide an analysis and recommendation on purchase
alternatives, such as an internal lease within BCSD financial system.
• Prepare a requisition in the MUNIS for the Total Amount of the
Agreement.
• Attach the agreement form to the requisition.
• All Approvals will be completed electronically, and sent to Purchasing for
completion
• All invoices will be delivered to Accounts Payable with appropriate
Purchase Order Number for processing.
Confirmation Requisitions
I. We no longer have “Confirmation” requisitions for processing. If any item is
received BEFORE the purchase order is released, appropriate approval has
to be rendered.
Request To Pay for Services under $500.00:
The Procurement Office has approved the following items to be paid as a
“Request To Pay” ONLY
✓ Travel (Hotel)
✓ Airline
✓ Dues
✓ Fees
✓ Subscriptions
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All Other Outside Services
(Same procedure as Leases, Rentals, and Vendor Services
Agreements)
o Agreement and Requisition will be processed and approved before
work is started.
o Not to exceed amount is to be put on agreement and requisition.
o Prepare a Request to Pay which includes Purchase Order number and
attach invoices. (These usually do not come directly to Accounting)
o Submit to Accounting for payment.
o When invoices are received in transportation for fuel bills, sign OK to pay
under vendor agreement and send to Accounting for payment.
Professional Learning
• All hotel, airfare, meals for conferences, as well as any other expenses
must be approved on the BCSD Travel Request via Intranet.
• Vendor has to be set up in MUNIS (Contact Purchasing with a W-9) for set
up if not already on file.
• Send to Procurement for processing.
• If manual check is absolutely necessary, prepare the request to pay,
acquire all necessary signatures, and bring to Accounting. Check will
be processed.
Requisition Procedures
Preparation Instructions
Purchase Requisitions are used for the procurement of all supplies, equipment and
services that are needed for daily operation. This is including all Services, and/or goods
regardless of funding source. All purchases and expenditures of District funds must
meet the ordinary business standard of reasonable and necessary, with prudent
consideration of the District’s limited financial resources. Purchases of goods and
services on behalf of the District may be authorized by a department head, and should
not exceed the department's budgeted amounts or, in the case of restricted accounts,
should not exceed the restricted available balance. The Purchasing Department
requires the use of electronic online requisitioning through the District MUNIS software.
The Requisition Process:
o Once the need for goods or services has been identified, and the
competitive bidding process has been completed if applicable; the end
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user begins with the preparation of a requisition by an individual in a
school or department via MUNIS. o A requisition is essentially a request
to purchase a good or service. The Munis Financial System automatically
verifies that the school or department has the funds to purchase the good
or service before the requisition is created (released). Once the requisition
is created the funds then become "Committed" and restricted for that
purchase. o The requisition is routed for approval based on the amount of
the requisition. Requisitions that have a value of $0-$9,999.99 or less
require level one approval, which is usually a Principal with an attached
quote.
o Requisitions that are more than $10,000-$29,999.99 require THREE
Written Quotes, and approval attached to the Munis Financial System. o
Requisitions that exceed $29,999.99 require a formal bid completed by the
Procurement Office, or documentation of a Statewide Contractor
Purchase. An approved Consortium Contract that has been approved by
the Procurement Director, Sole Source documentation that has been
completed by the Procurement Office, prior to services or goods being
received by any Bibb County School District employee.
Munis Requisitions/Basic Requirements
o Online Account is established by the System Administrator (Randy
Woodard)
o All Passwords and Login information is security based, and should not be
shared with anyone else
o All Approvals should be completed by the individual ONLY
Authority to Approve Requisitions
Policy:
o The Designated Approver is ENCOURGEGED to designate an approver
to approve any request within their absence. Instructions can be provided by
contacting the Accounting or Procurement Office. o Email the Procurement
Director indicating the assistance to approve a requisition (In case of an
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emergency). o We strongly encourage only that person or persons having
authority for a particular budget account, or a designated representative, can
be authorized to approve requisitions. o A person who has created a
requisition cannot be the lone approver of that document. Authority
delegated beyond the level of Assistant Superintendent, Principal or
administrative department head must be detailed in memo form to the
Purchasing Director. o All technology purchases exceeding $500 which are
not purchased from the technology bid list must be approved by the
Executive Director of Technology. All purchases, regardless of amount,
made from grant funds must be approved by the Program Manager.
o All purchases over $5,000 must be approved by the Deputy
Superintendent to which the purchaser reports. o All capital purchases must
also have the approval of the CFO. Once all approvals have been acquired,
the signed requisition goes to Accounting Department for account number
and budget verification. The Accounting Director, Accounting Manager,
Budget Manager, and Budget Assistant are authorized to approve release of
the requisitions to the Purchasing Department for final processing.
Pre-Planning
Policy:
The necessity for schools and departments to pre-plan supplies and equipment needs
cannot be over-emphasized. The time required for an order and securing delivery after
receipt in the Purchasing Department of a properly prepared and approved requisition
varies greatly. The work load at any given time within the Purchasing Department is
also a factor. Delivery, however, will always depend on the supplier's stock and the
problems it has in producing or securing delivery from its suppliers.
Account Number Classification
Policy:
No purchased items should be charged to a school’s or department's revenue accounts.
The general ledger account number has been established so that use of a specific code
signifies a certain category of expense.
More than one account number can be used when purchasing items that pertain to
different categories. However, it is important that a single requisition not include several
items to be purchased from a variety of vendors.
The accounts with object code 7XX have been established for the purchase of capital
equipment.
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Capital Equipment is defined as equipment with a unit cost of $5,000 or more and a
useful life of more than one (1) year.
A listing of appropriate expense codes can be found on the Accounting Department’s
website.
Capital Equipment
Policy:
Capital equipment is defined as an article of non-expendable, personal property having
a useful life of more than one (1) year and an acquisition cost of $5,000 or more per
unit. Charge capital equipment to object code 730.
Equipment with a value between $500 and $4,999.99 is charged to expendable
equipment object code 615/616. Computer equipment with a value between $500 and
$4,999.99 is charged to expendable computer equipment object code 616. Equipment,
computers, computer software with a value under $500 is charged to supply object
codes 615/616 respectively.
Fund Source and Year End Cut-off
It is vital that the funding source (first three digits of the account number) is correct for
all requisitions. This funding source determines who will pay for the purchase and
determines who must approve the requisition. Final approval of all purchases using
grant funding must come from the Program Manager of that particular grant. No
Purchase Order is to be released without the Program Manger’s approval.
Policy:
The BCSD does not provide for year-end encumbrance except where required by a
sponsoring agency ("restricted funds"). This dictates that goods and services received
at the District or rendered on behalf of the District on or before June 30 are to be
charged to the ending year's budget. Goods and services received July 1 and thereafter
are to be charged to the new fiscal year's budget. Even with restricted grant funds
where budget periods span between two fiscal years, all items must be appropriately
charged to the correct fiscal year as required by GAAP (General Accepted Accounting
Principles).
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In line with this accounting procedure, schools and departments are encouraged to
submit their requisitions to the Purchasing Department in ample time to allow for
delivery in the appropriate fiscal period. The fiscal period for BCSD is July 1 to June 30.
A general guideline would be for requisitions to reach Purchasing by April 15 for delivery
by June 30. Some items will require greater lead time.
Types of Solicitations 2 CFR §200.319(c)
The following defines the type of solicitations used by BCSD Purchasing:
RFQ (Request for Quote)
This method of soliciting the supplier to commit to a price, quality and delivery is the one
that BCSD Purchasing agents should use most often. The Purchasing Agent decides
what item he/she wants to get a price for and which vendors are qualified to give a
quote on the item. These areas usually include, but are not limited to price, quantity,
delivery requirements, quality and service.
RFP (Request for Proposal)
Where there is a process or job that is either unknown or that BCSD personnel desire to
have the supplier community evaluate, a Request For Proposal will be issued. This
allows for information gathering without committing to the purchase until the best
sources are identified and a specification made final. A final Request for Quote or
Invitation to Bid or a purchase order award may result when specifications and qualified
vendors have been defined.
Invitation to Bid (ITB)
This is used for solicitation not necessary based off of price alone; however it is a
procedure that the BCSD will utilize to solicit some documents. The evaluation can be
based off of price and the components of the solicitation.
RFI (Request for Information)
This is only for Information ONLY no dollar amounts will be gathered, we will only seek
information to a product or service before we initiate a formal solicitation. NO AWARD is
made from an RFI.
Exemption Policy
Exemption from Bidding:
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▪ State Contract Items: Exemption from Bidding for these items is at the
discretion of the Purchasing Agent. BCSD may be able to purchase items at
better than state contract prices.
▪ BCSD Contract Items: BCSD has contracts in place which preclude bidding
at the time of requisition. These contracts have been bid or negotiated
previously based on BCSD's total requirements for a particular commodity.
Examples include items on the technology bid list, School Nutrition Services
bid list.
▪ Sole Source Purchases: Applies to purchases over $30,000. The need for
bidding may be waived if the requestor can properly justify this position in
writing; and approved by the Procurement Department. The procurement
department will authorize the sole source ONLY if it qualifies as a SOLE
SOURCE.
▪ Emergency Orders: An emergency order is defined as a critical situation
which is an unanticipated and sudden occurrence and is life threatening,
catastrophic, or involves pressing necessity for immediate repairs,
reconstruction or maintenance in order to permit the safe continuation of a
necessary use or function, or to protect the property or the life, health or
safety of any person. A written justification follow-up memo is required.
▪ Exempt Per Policy: All items listed within the DJED Policy as exempt
purchase, may be deemed exempt as needed.
Protest Policy/Procedure
o Any responding bidder/offeror may protest the process or decision to award a
competitive solicitation by submitting a protest in writing to the Procurement
Director, Elaine Wilson, [email protected]; as long as the
requirements were met according to the procurement regulations, no later than
five (5) business days, after the board approval, or the date the award is posted
online, and made to the vendor; whichever occurs first. Any bidder/offeror, who
desires to protest an award or decision on a sole source or emergency award,
may follow the same process. o The written protest must include the reasoning
for the protest, and the relief sought. The protest will be responded within 10
working days of the receipt of the protest: with the action taken, or the decision
that is issued. The decision will be final unless the bidder/offeror sends a
response within 3 working days of the receipt of the written documentation to the
Assistant Superintendent, CFO Ron Collier.
o The Deputy Superintendent, CFO will respond within 5 working days of the
appeal, stating the decision of the appeal. The Assistant Superintendent/CFO
decision will be final.
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Specifications for Bid Request
Writing a specification
The specifications contained in a requisition should be a combination of legal document
and technical paper. Specifications determine the quality level and basis for evaluation
of bids and should be reviewed each time they are used, since they are not static. If the
school’s or department's requisition is for items with special qualities (i.e. flame
retardancy, machinery for use by students with disabilities, etc.) specific reference to
such special requirements should be made.
General Instructions:
The following guidelines should be used in obtaining the specifications for the
requisition:
▪ Identify the minimum requirements necessary to accomplish the task.
▪ Allow for competitive bidding. (Don't be restrictive to certain brands unless a
compatibility requirement has been established.)
▪ List criteria on which testing will be judged for compliance with specifications.
In situations where the technical nature of the specifications requires that they be written
by a consultant, the following guidelines should be followed:
▪ The consultant should be independent and not a current supplier to the BCSD
of the affected goods or services.
▪ Proposals should be solicited independently from three consultants if the cost
of creating the specifications will exceed $10,000.
Although the specifications must be written to allow for competitive bidding, this does
not mean that BCSD must accept all bids regardless of quality. Items that are below the
minimum quality level may be rejected on that basis. However, the specification sets the
minimum acceptable quality and the low bid that meets this level must be accepted.
It is therefore necessary that the specification be clear and concise, as all awards
and justifications will be based only upon the information as provided with the
requisition.
The most common used type of specification used at BCSD is a "brand" name or
equal/acceptable substitute. This form of specification uses a manufacturer's name and
catalog number and provides for the submission of equivalent products. When writing
this type of specification, the author should list the characteristics of the item being
ordered so that a proper evaluation of any alternates can be made. Rejection of the low
bid because it does not have characteristics specifically listed on your requisition is
invalid, even though the catalog number of the item specified might indicate those
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characteristics. (Also, check the packaging, if screws come packed 10 per carton,
please don't order 12 each).
If you are unsure, contact the Purchasing Department before submitting the requisition.
If an omission or error is discovered in specifications after the bid has been opened, this
can result in all bids being rejected and a revised bid being issued. Vendors will be
asked to respond to the revised bid.
Sources for Obtaining Specifications:
• BCSD Purchasing Department
• Catalogs
• Associations of users and/or manufacturers
• Technical and trade societies
• Other School Districts
Bid Solicitations
Policy:
It is the policy of the BCSD Purchasing Department to request bids or quotes from
qualified vendors for the purpose of issuing purchase orders for the supply of goods or
services to BCSD.
If the good or services requested can be purchased through a BCSD resource such as
the Purchasing Distribution Center or from the technology bid list bidding is not required
since these items have been previously bid.
Good purchasing practice dictates that quotations and bid requests to qualified sources
effectively develop competition. The bidding procedure must also comply with state and
federal regulations when spending funds originate from these sources. The following
guidelines for solicitation are determined by expected expenditure level as described
here:
• Greater than $10,000 but less than $29,999: Three (3) competitive quotations
are required. These are based on specifications from the using school or
department. These quotes should be written. The written quotations may be
informal or a response to a formal solicitation.
• Less than $30,000: If a single purchase or annual aggregate expense is less
than $29,000 the using school or department may submit an approved requisition
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to BCSD Purchasing with the appropriate quotes attached. BCSD purchasing
can purchase goods or any contract for services directly from a responsible
vendor of choice. While no competitive solicitation is required, the Purchasing
Agent will take the necessary steps to ensure the reasonableness of the price.
• Equal to or greater than $30,000: Competitive bidding is required through the
Invitation to Bid, RFP (Request for Proposal).
• Contracts and Institutional Obligations with an aggregate total of $30,000 or
more: When members of the board and key or influential employees are
potential bidders, their inclusion must be approved in advance by the Board. The
Procurement Office will provide the Board with the following information: 1) list of
bidders; 2) procurement process description; and, 3) the criteria to be used for
the selection of the successful bidder.
All purchases and contracts for goods and services, except those identified as exempt
in Board policy DJEA shall be subject to the following competitive procedures:
BCSD PROCUREMENT PROCESS
Purchases from $10,000 – $29,999.99
▪ Requires at least three (3) written quotes; documentation must be maintained
in the File.
▪ Price quotes can be obtained via fax, e-mail, internet.
▪ Requestor may begin to enter into MUNIS system.
▪ Requestor may also pay for the items with a p-card; if eligible.
Purchases Exceeding $30,000.00
• Requires a formal solicitation (IFB, RFP, RFQ) conducted by Procurement
Services.
• May require Board approval.
• Contract must be executed with recommended vendor(s); if applicable.
Board Approval
• All consultant contracts with a total value of $100,000.00 or greater require
board approval.
• All contracts with a total value of $100,000.00 or greater require board
approval.
• All capital project contracts with a total value of $100,000.00 or greater
require board approval.
Vendors should not provide goods or services until a contract (if applicable) has been
executed and a purchase order issued (unless paying with a p-card).
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If purchasing from an existing BCSD contract, the thresholds shown above are not
applicable. Goods or services may be purchased within the authorized contract amount
by referencing the contract name.
Quotes – purchases $1.00 to $10,000
Purchases from $1.00 to $10,000.00 require the requestor to obtain at least three (3)
quotes. Documentation must be maintained in the files and submitted to Procurement
Services upon request. If the district has a contract for the goods or services required
you may utilize the contract without getting quotes.
1. The department or school identifies a need for goods or services.
2. The department or school should determine if funds are available for the goods or
services.
3. The department or school will develop a request for quote that should include the
following:
a) For goods include specifications, quantity, brand/model number if applicable, unit
price and date required.
b) For services include scope of work, deliverables, pricing (hourly rate or flat fee)
and date required.
c) Include the date the quote should be submitted by and whom it should be sent
to.
d) Contact Procurement Services if assistance is required.
4. Quotes may be obtained by fax, e-mail, internet or catalog.
5. Develop a list of vendors and send the request for quote to each.
6. Compare all responses received to determine the lowest responsive (meeting all
requirements) and responsible (having the required financial and technical
capabilities) vendor.
7. All vendor quotes should be kept on file at the school or department.
8. Enter a requisition in Lawson for the goods or services or pay with p-card if
allowable.
Formal Solicitations – purchases greater than $30,000.00
Under board policy DJEA, Purchasing Authority, a formal solicitation is required for all
purchases and contracts that exceed $30,000. All formal solicitations over $30K must
be conducted by the Procurement Service Department. All contracts with a total value
over
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$100,000 require board approval. All consultant contracts with a total value over
$100,000 require board approval. Board meetings are held on the 3rd Thursday of each
month.
There are four (4) types of formal solicitations used by BCSD:
a. Invitation for Bid (IFB);
b. Request for Proposal (RFP);
c. Request for Qualifications (RFQ); and
d. Request for Information (RFI).
An Invitation for Bid (IFB) is used to obtain pricing on specific goods or services.
Specifications are provided by the BCSD owner’s representative to be used in the
solicitation. The award is made to the lowest responsive responsible bidder. This type of
solicitation is most commonly used to purchase goods when the specifications are
easily identified.
A Request for Proposal (RFP) is used to obtain goods or services based on a scope of
work provided by the BCSD owners’ representative. An evaluation committee will review
and evaluate the proposals based on pre-determined evaluation criteria to determine
which vendor offers the “best value” to the District. Price is usually not the primary
evaluation factor. The evaluation criteria are included in the RFP. The RFP process
allows the negotiation
of all terms, including price, prior to contract award. This type of solicitation is most
commonly used to purchase services or a combination of goods and services.
A Request for Qualifications (RFQu) is used to determine the qualifications of potential
responders to gauge potential competition in the marketplace. Responses are
reviewed and evaluated by an evaluation committee to determine if the vendor is
qualified. The evaluation criteria are determined by the BCSD owner’s representative.
The evaluation criteria are included in the RFQu. This type of
solicitation is most commonly used to qualify a group of vendors for services or a
combination of goods and services. An RFP may be issued to or negotiations may be
conducted with qualified responders.
A Request for Information (RFI) is used to obtain information from potential vendors
such as best practices, industry standards, technology requirements, etc. prior to
issuing a formal solicitation. The information submitted may be used to develop
specifications or scope of work for a formal solicitation (IFB or RFP).
Formal solicitations may be done for the following:
• New Solicitation for one time purchase;
• New Solicitation for recurring purchases made by an individual
school/department or
• multiple schools/departments;
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• Re-Solicit if the current contract is expiring with no more renewal options; or
• Re-Solicit if the requestor’s needs have changed or the awarded vendor is not
meeting the District’s needs on an existing contract.
All formal solicitations must be conducted by the Procurement Services Department.
There are six (6) stages in the procurement process required to complete a formal
solicitation. The time to complete each stage may vary by solicitation. The following is a
list of the estimated number of days required to complete each stage:
Stage Estimated Number of Days to Complete
1. Discovery 7 - 14
2. Development 14 - 21
3. Release 14 – 28
4. Evaluation 7 – 21
5. Recommendation for Award 10 – 60
6. Contract Administration 30 – 60
Typically IFB’s are released for a minimum of fourteen (14) days while RFP’s and
RFQu’s are released for a minimum of twenty one (21) calendar days. These dates may
vary depending on the complexity of the project, deadlines, or funding requirements. For
example, some state/federal funds may require a longer release period; e-rate funds
require that solicitations be posted for a minimum of 28 days. Requesting departments
are encouraged to plan accordingly for a formal solicitation so as to allow sufficient time
to complete the process.
Stage 1 – Discovery
1. The requesting department identifies a need for goods or services that are
estimated to cost more than $30,000.00
2. The requesting department should complete and submit a Formal Solicitation
Request Form to Procurement Services to begin the process
3. The Director will assign the request to a Procurement staff member.
4. If the goods or services were previously solicited for by Procurement, the
Procurement staff will pull and review the solicitation binder for the previous
solicitation. The final solicitation document and addendums (if applicable) will
be provided to the requesting department for use as a guide for developing
the new solicitations.
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5. Upon receipt of the written request, The Procurement Staff will meet with the
owner’s representative from the requesting department to discuss the
solicitation.
Stage 2 - Development
1. The following will need to be determined by the Owner’s Representative and
Procurement Services:
• Type of solicitation to be used (IFB, RFI, RFP or RFQu)
• Tentative timeline
• Specifications or scope of work
• Submission requirements
• Evaluation criteria (for RFP or RFQu)
• Names of candidates to serve on the evaluation committee (for RFP or RFQu),
typically 3-5 people
• Name and contact information for potential vendors
• The Owner’s Representative from the requesting department who will be
responsible for answering vendor questions about the solicitation.
2. Non-Restrictive Specifications and Procedures – Procurement Services endeavors
to use non-restrictive specifications and procedures that conform to accepted public
procurement practices whenever possible. Vendors are invited to inform the
Director of Purchasing and Warehouse Services whenever specifications or
procedures appear not to be fair and open. Such information should be supplied as
early as possible in the procurement process to allow time for necessary corrections
prior to the scheduled opening date. Information that is received less than five days
prior to the scheduled bid opening/proposal closing will not be acted upon unless
the Director rules it is in the best interest of BCSD.
3. The assigned Procurement Services staff member will create a draft solicitation
using the information provided by the Owner’s Representative.
4. The Owner’s Representative will review the draft and suggest changes or approve
it.
5. The evaluation criteria should be finalized and approved by the Owner’s
Representative before the solicitation is released. Note: while the Requesting
Department is responsible for determining the evaluation criterion, the Procurement
Department must ensure the integrity of the process and therefore may recommend
changes to the criteria. Once the evaluation criteria is determined, the relative
importance for each item must be established by the Requesting Department. Each
criteria should be weighted according to their relative importance.
6. The evaluation committee members should be identified before the solicitation is
7. released. The Evaluation Committee should include members from different
functional areas related to the solicitation subject who are free of bias or conflict of
interest. Those members must sign a confidentiality agreement prior to starting their
evaluation which will limit them from discussing any part of the process with internal
staff or with any vendor that has submitted a proposal. They must also be prepared
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to be part of the process through completion of the evaluation process. This may
include vendor presentations, where applicable.
8. Once the Owner’s Representative signs off on the solicitation document, a peer
review is completed by another Procurement staff member and then it forwarded to
the Director of Purchasing and Warehouse Operations for approval.
Stage 3 – Release
1. Procurement Services will post the solicitation on the BCSD, Vendor Registry web
site and the Georgia Procurement Registry. In addition, Procurement may elect to
seek additional advertisement options such as advertising in a newspaper or
publication with statewide/nationwide circulation.
2. The assigned Procurement Staff will send an Outlook invitation to the involved
Procurement Services staff and the owner’s representative with the time and date the
solicitation is due.
3. If a list of potential vendors is identified, Procurement Services will notify potential
vendors when the solicitation is released via e-mail.
4. If the goods or services have been previously solicited, all vendors that responded to
the previous solicitation will be notified.
5. If applicable, the Procurement Staff may conduct a pre-bid or pre-proposal
conference. The requesting department must have a representative at the
conference. If a conference is going to be held, an Outlook invitation will be sent to
involved Procurement Services staff and the Owner’s Representative.
6. All vendors and BCSD employees who attend the pre-bid or pre-proposal conference
must sign in on the form provided by Procurement Services.
7. Vendors must submit written questions regarding the solicitation to the Procurement
Staff by the deadline listed in the solicitation document.
8. Procurement staff will forward technical/specification related questions to the owner’s
representative who will review and provide answers. The Procurement staff will
address any procedural questions.
9. Procurement staff will create an addendum with all questions and answers submitted
by vendors which will be posted on the BCSD web site.
10. Vendors must submit responses by the date and time specified in the solicitation
and in the manner specified in the solicitation documents.
11. Bid Opening (IFB only) - All bids received in response to an Invitation for Bid
(IFB) shall be publicly opened on the scheduled date and time shown in the
solicitation. At least two Procurement staff will be present at the bid opening.
Bidders’ names and the bid prices will be read aloud. No commitment or statement
regarding contract award will be made. All bids are subject to review to verify they
are both responsive and responsible.
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Stage 4 - Evaluation
Administrative Review
The administrative review should identify the following:
a) All late bids/proposals;
b) Any bids/proposals which are missing required documents or information; and
c) Any bid/proposal submitted by a vendor which is currently debarred by BCSD
according to the vendor’s response on the offeror information form.
Procurement staff review each bid/proposal response to ensure that the vendors did
make any obvious mistakes in their submission, e.g., the sum of individual line items
does not equal the total price or the extended cost is incorrect. If a vendor appears to
have made a mistake, the Procurement Staff should immediately notify the bidder in
writing of any apparent mistake in his/her submission and request verification. The
bidder must submit the verification in writing; a copy of the verification should be placed
in the solicitation binder.
If the extended cost (unit cost x quantity) is incorrect, the unit cost will be the
accepted cost rather than the extended cost. The vendor will be notified as specified in
the preceding paragraph.
Each bid/proposal will be declared responsive or non-responsive. A Responsive
bid/proposal is one that fully confirms to all material respects of the solicitation
document requirements. Responsive bids will be evaluated by the Procurement staff
and Owner’s Representative. Responsive proposals will be evaluated by the evaluation
committee. Non- responsive bids/proposals will not be evaluated further. Procurement
will attempt to complete the administrative review within two (2) business days after the
closing date of the solicitation. However, the time may vary depending on the number of
responses received and other projects that Procurement staff are working on.
Evaluating a Request for Proposal (RFP) Request for Qualifications (RFQu), or
Request for Information (RFI)
1. All vendor proposals that pass the administrative review will be evaluated based
on the criteria listed in the solicitation document.
2. The Director of Purchasing and Warehouse Operations is authorized to waive
informalities, technicalities, irregularities and administrative mistakes in
proposals.
3. The evaluation will be done by a committee of typically three to five people
however the number of evaluators may vary by solicitation. Evaluation
Committee members will be identified prior to the start of the evaluation.
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4. All evaluation committee members are required to complete conflict of interest
and non-disclosure declarations prior to reviewing and evaluating proposals.
5. The Procurement staff will work with the Owner’s Representative and Evaluation
Committee members to facilitate the evaluation process.
6. The evaluation committee will complete an initial review of the responses based
upon the published evaluation criteria. Any areas requiring clarification will be
identified. Evaluators must provide comments to support their scores.
7. The evaluation committee may call upon individuals from within or outside the
school system to assist with interpretation of information provided by vendors in
response to a solicitation when the evaluation committee does not believe they
have adequate knowledge to analyze the response. These individuals will be
considered non-voting members of the evaluation committee.
8. Once the initial evaluation phase is completed, the committee will identify
proposals in the competitive range (based upon evaluation criteria scores.) The
competitive range is defined as the proposals determined during the evaluation
process of having a reasonable chance of being selected for award. Vendors
must receive at 70% of the points possible to move to the competitive range.
Vendors in the competitive range may be required to give an oral presentation
and/or submit a Best and Final (BAFO) offer. Proposals not in the competitive
range are given no further consideration.
9. Vendors may be required to do an oral presentation or demonstration as part of
the evaluation process. Procurement staff will schedule the
presentation/demonstration with vendors and prepare an agenda identifying
topics BCSD would like to see addressed. The agenda will be sent to the
vendors who will be making a presentation/demonstration and all members of the
evaluation committee. All evaluation committee members who participated in the
initial evaluation must attend all presentations/demonstrations. If any member is
unable to attend then their initial evaluation will not be considered. The
presentation/demonstration will be evaluated by the evaluation committee.
Scores from the presentation/demonstration will be added to the initial evaluation
Scores.
10. Once all proposals have been evaluated, a best and final offer (BAFO) may be
requested from each vendor.
11. Procurement Services may permit revisions, after submission and prior to award,
for the purpose of obtaining best and final offers (BAFO). In conducting any such
discussions, no disclosure will be made of any information derived from
proposals submitted by competing vendors.
12. Once all Evaluation Committee Members have completed their evaluation, the
Procurement staff will create an Evaluation Summary that shows the scores for
each vendor.
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13. The Procurement staff will score pricing and add to the Evaluation Summary.
14. When all proposal responses are unreasonable or unacceptable as to terms and
conditions, are non-competitive, or the best value response exceeds available
funds and it is determined in writing by Procurement Services that time or other
circumstances will not permit the delay required to re-solicit competitive
proposals, a contract may be negotiated provided that each responsible vendor
who submitted such an offer under the original solicitation is notified of the
determination and is given a reasonable opportunity to negotiate. In cases where
the proposals received are non-competitive or the best value exceeds available
funds, the negotiated price shall be lower than the lowest rejected offer of any
responsible vendor under the original solicitation.
15. A Solicitation Award Recommendation will be made to the responsive and
responsible vendor(s) whose proposal is determined in writing to be in the best
interest of (best value to) the District, taking into consideration price and the
evaluation factors set forth in the RFP document. The RFP file will contain the
basis on which the award recommendation was made.
16. The Evaluation Summary will be sent to the Owner’s Representative for review.
Pricing and copies of vendor proposals (if requested) should also be sent to the
Owner’s Representative for review.
17. The Owner’s Representative must sign off on the Solicitation Award
Recommendation.
18. The Evaluation Summary will be sent to the Executive Director, Purchasing and
Warehouse Operations for review and approval.
Evaluating an Invitation to Bid (IFB)
1. All vendor bids that pass the administrative review will be evaluated.
2. Bids are not evaluated by a committee. The Procurement staff will create a bid tab
using information submitted on bid forms and review with the Owner’s
Representative once it has been certified.
3. Award will be made to the lowest responsive and responsible vendor
4. When an item is the low bid (price) but does not meet specifications, i t w i l l b e
indicated on the bid tab along with the reason the item does not meet specifications.
5. When all bid responses are unreasonable or unacceptable as to terms and
conditions, are non-competitive, or the low bid exceeds available funds and it is
determined in writing by Procurement Services that time or other circumstances will
not permit the delay required to re-solicit competitive bids, a contract may be
negotiated provided that each responsible vendor who submitted such a bid under
the original solicitation is notified of the determination and is given a reasonable
opportunity to negotiate. In cases where the bids received are non-competitive or the
low bid exceeds available funds, the negotiated price shall be lower than the lowest
rejected bid of any responsible vendor under the original solicitation.
6. The Director of Purchasing and Warehouse Operations is authorized to waive
informalities, technicalities, irregularities and administrative mistakes in bids.
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7. The Owner’s Representative must sign-off on the Solicitation Award 8.
Recommendation.
9. A tabulation and evaluation of proposals shall be prepared and made available for
public inspection after award of contract.
Resolving Tie Bids
A tie bid exists when two (2) or more bidders offer, at identical prices, products that
meet all specifications, terms, and conditions. In such a situation, BCSD will use the
following to determine award in the order listed below:
1. Preference for goods or services provided by Offeror whose home office is located
within Fulton County Georgia;
2. Preference for goods or services by Offeror whose home office is located within the
State of Georgia;
3. Earliest delivery date, if applicable; or
4. Flip of a coin conducted by the BCSD Procurement Services Department.
Awarding a Contract to Multiple Vendors
If awarding contracts to more than one vendor, the Owner’s Representative
should determine the number of vendors that will be required to meet the needs
of the District.
Stage 5 – Recommendation for Award
1. Recommendation for Award - Under $100k
a. Requesting department signs off on recommendation for award.
b. Letter(s) of intent are sent to recommended vendor(s).
c. Vendor(s) submit certificate of insurance.
d. Typically takes 7 - 10 days to process.
2. Recommendation for Award - Over $100k
a. Requesting department signs off on recommendation for award.
b. Procurement Services creates a board action item with input from the
requesting department and submits to the board for approval.
c. Board action items must be submitted based upon the board calendar,
typically at least 3 weeks prior to the board meeting in which they will be
discussed.
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d. If approved by the board, letter(s) of intent are sent to recommended
vendor(s),
e. Vendor(s) submit certificate of insurance.
f. Typically takes 30 – 60 days.
Award Notices
Awards will posted on the BCSD web site at:
• http://www.bcsdk12.net
• Departments and Services
• Procurement
• Contracted Vendors
Notice of Non-Award
A notice of non-award will be sent to each vendor that responded to a formal solicitation
that is not being recommended for award.
Single Bid or Proposal
If only one bid or proposal is received in response to an IFB, RFP or RFQu, an award
may be made to the single offeror if the Director of Purchasing and Warehouse
Operations Services determines that the price submitted is fair and reasonable and the
proposal meets the specifications of the solicitation.
Stage 6 - Contract Administration
1. Once an award recommendation is made, a contract between BCSD and the
recommended vendor(s) will be drafted and sent to the vendor for signature.
Exception: awards that will be purchase via purchase order only.
2. The contract is forwarded to BCSD legal for review.
3. Legal counsel approves or recommends changes to the contract.
4. The approved contract is forwarded to the vendor and superintendent’s office for
signatures.
5. A contract between BCSD and the vendor must be executed before goods or
services can be provided.
6. Many contracts include renewal options that can be exercised at the direction of the
owner’s representative. If a contract contains a renewal option, the owner’s
representative will be contacted by a Contract Administration 30 - 90 days of the
renewal date to determine whether or not the department wishes to renew the
contract.
7. Please note that options years are exercised for the same specifications or scope of
work that was included in the solicitation.
Post Award Conference
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It is typically recommended that a post award conference be held with the awarded
Vendor(s). Procurement staff will schedule the meeting and prepare an agenda. A
representative from the user department should attend the meeting in order to review
and discuss BCSD business practices, terms and conditions of the contract, and
BCSD’s responsibilities and the vendor.
In cases when a vendor is unable or unwilling to perform after a contract has already
been approved by the board, the superintendent or his/her designee may proceed to
engage the next-highest rated vendor without repeating the board approval process so
long as the total value of the contract does not exceed the amount approved by the
board.
Procedure:
The Purchasing Department at BCSD can assist in MUNIS and maintaining all
documentation relevant to quotations, bids, proposals and awards. When a need arises
in a user school or department that requires solicitation, Purchasing should be notified
early to assist in developing specifications and sources and ultimately to issue all
requests for pricing.
A clear and accurate description of the technical requirements for the material, product
or service to be procured must be included. Such a description shall not contain
features which unduly restrict competition.
Requirements which the bidder must fulfill and all other factors to be used in evaluating
bids or proposals are required.
A description, whenever practicable, of technical requirements in terms of functions to
be performed or performance required, include; the range of acceptable characteristics
or minimum acceptable standards.
The specific features of 'brand name or equal" descriptions that bidders are required to
meet when such items are included in the substitution.
The acceptance, to the extent practicable and economically feasible, for products and
services that conserve natural resources and protect the environment and are energy
efficient.
Price Quotation:
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BCSD will accept a fax transmission or e-mail of any quotation for work other than
sealed bids. This applies to price quotes and supporting documentation applicable to
the quotes. All quotes should be implemented on the company’s letterhead.
Contracts
Systems Contracts for Specific Items
Policy:
Systems contracts are set-up for direct order by school or department, delivery next-day
for most items. Office Supplies
At this time all office supplies should be ordered from Staples or Office
Depot, utilizing the State of Georgia Contract, TCPN Contract, or NJPA
Contract. We can also utilize the local vendor (Sphinx’s, and Macon Office
Products if desired); however we need to make sure we are making sure
we are utilizing the best
BCSD Stationery/Printing Services/ Business Cards and Envelopes
All Printing should be quoted out by [email protected] under the direction
of CTAE; BEFORE requesting services from an outside vendor.
Maintenance/Janitorial Supplies
All Janitorial supplies are handled through “Copaco--Columbus, GA” chemical, see
“Custodial List” for all updated pricing.
The Distribution Center will carry items designated as “Warehouse Items”.
Pool, Consortium, Cooperative Purchasing
Policy:
The BCSD will participate in cooperative buying when it is judged to be advantageous.
Examples are:
• Contracts with Educational and Institutional Cooperative Services, Inc.
• Contracts issued by the State of Georgia for a variety of goods and
services.
• Contracts that offer rebates for collaborative spending
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Cancellation/Change Order
A cancellation or change order is issued by Purchasing when an existing purchase
order needs to be modified to correctly reflect the purchase transaction. The
cancellation or change of order is only valid when the ordering school or department,
Purchasing and the vendor all agree to the modification of the original purchase order
and to any new terms or charges that may result. If a signed contract is involved,
cancellation or changes may be subject to terms of the contract.
The initiation of the cancellation or change of order request may come from a school or
department, from Purchasing or from the supplier (by contacting either the school or
department or Purchasing).
All modification must be requested in writing, before the procurement office will
complete the change.
All CANCELLED purchase orders will be sent to the supplier once it is confirmed the
orders has not been completed.
Please keep in mind if a Purchase Order is outstanding for more than 6 months (180
days) it can be deleted out of the system, and cancelled from being completed.
Internal changes, such as account number changes, or changes to commitments, will
not require a formal change order to be sent to the supplier.
All Change Orders will ONLY be processed once we have a request (Via Email) to the
Procurement Staff for the change to be completed.
Petty Cash Vouchers (Activity Accounts)
Policy:
Schools may use petty cash vouchers for small dollar reimbursements. Single
PURCHASE for Petty cash vouchers should not exceed $500.00 for individuals and are
used to reimburse employees or students for small, miscellaneous out-of-pocket
expenses or refunds incurred for BCSD purposes. All reimbursements for larger
amounts are processed with the Invoice Payment Form (Requisitions within MUNIS).
While the following list is not all inclusive, the examples represent a majority of the
reasons for using a Petty Cash Voucher.
• Locker refunds to students
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• Flowers purchased from “Sunshine” activity fund
• Light snacks for meetings from activity fund
• Refund for field trip not taken to students
• Postage
• Miscellaneous out-of-pocket expenses under $50.00 only if approved.
• Please note all Petty Cash expenditures may be for goods or reimbursement, we
are not allowed to pay for services or goods from petty cash, unless we are doing
a onetime per year transaction, and the amount is UNDER $500.00. The vendor
has to be an approved vendor from MUNIS.
Petty Cash Vouchers are transacted through the school secretary or from the
Accounting Office.
Invoice Payment Forms (Request for Payment Forms)
Policy:
An Invoice Payment Form (instead of a purchase order) can be used up to $500 for the
following list of goods and services that cannot or are not usually competitively bid;
However it is IMPERATIVE to make sure the VENDOR has been approved in MUNIS. If
the items listed below are over $500.00, then they need to be placed on a purchase
order but may not have to be competitively bid process. Invoice payment forms covering
payments such as these must include the original receipts (i.e., invoices, letters,
contracts, etc.) before Accounts Payable will process them. For prompt handling of
requests, it is important that they be filled out completely and correctly.
• Fees
• Dues
• Hotel Payments
• Registrations
**Should you have a question regarding an item not listed, please call
Procurement or Accounts Payable for direction.**
Special Procurement Policies
OSHA Regulations
Policy:
All equipment, commodities, or goods purchased by the BCSD for use by its employees
must be manufactured and delivered in full compliance with the requirements of the
Occupational Safety and Health Act of 1970.
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Minority Vendors/Small Businesses
Policy:
It is BCSD policy to select and purchase from suppliers who offer the greatest total
value for the products and services to be purchased. Within this general policy, it is
BCSD's objective to employ innovative techniques to find and develop minority
suppliers and small businesses capable of providing goods and services required by the
District.
BCSD's objective is to increase its business with minority business enterprises (MBEs)
via affirmative action to promote procurement of goods and services from minority
suppliers. The Department of Purchasing is charged with the development and
administration of such a program.
Purchasing will:
Provide ALL contractors the information for our solicitations.
A minority business enterprise is a legal entity engaged in business transactions. The
business must be 51% owned and controlled by a minority person, deaf or hard of
hearing person, or must be a non-profit organization fostering physically and/or mentally
disabled individuals.
Minority persons are members of socially and economically disadvantaged minority
groups including Black Americans, Hispanic Americans, American Indians, Alaskans,
Asians, Pacific Americans, and Women; and the physically or mentally handicapped
and the deaf and hard of hearing.
Surplus Property
Policy:
The Purchasing Department is responsible for any surplus property of the BCSD.
Surplus items can be sold through online Gov Deals, open sales, or sealed bid sales.
Funds received are remitted to the Accounting Department for recording to revenue and
removing any sold items from inventory, if applicable. Items deemed unusable by the
BCSD should be discarded in an appropriate manner.
All items that are torn, ripped, and or broken can be disposed of under $150.00 in value
should be disposed of within your dumpster on site, excluding electronics. ALL
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electronic items must be removed from your inventory form, a Distribution Center pick
up form should be completed, so the distribution center staff may pick up and dispose
properly.
On-line Auction Houses (E-bay, etc.)
Policy:
District funds may not be used for purchases from on-line auction houses without the
express, written permission of the Procurement Director obtained on a case by case
basis.
Auction sites are discouraged as a source of purchases for several reasons. The risks
of using an on-line auction site are:
• No fixed price which may result in paying more than negotiated pricing
• No established merchant relationship in case of disputes
• Increased shipping liability
• Return policies vary widely from seller to seller
• Generally warranties from the manufacturer are void since most auction sellers
are not authorized resellers
In cases where a school or department believes it is in the best interest of the District to
purchase a product through an on-line auction, the purchaser must secure the written
permission of the Procurement Director. The Manager will ask for documentation that
validates the market-value ceiling for bidding purposes, the steps taken to validate the
integrity of the seller and the anticipated method of payment. Additional documentation
verifying the receipt of the goods and the condition at time of receipt may also be
required.
Grants/State or Federal Funds 2CFR 200.320(d)(3)
Policy:
The Office of Management and Budget (OMB) Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards, known as Uniform Grant
Guidance, provides standards for use by grant recipients in establishing procurement
routines for supplies, equipment, construction and other services with federal funds.
Recipients of grants or federal funds must follow BCSDs own procurement policies and
procedures as outlined in this manual.
The District identifies, in its accounts, all federal awards received and expended and the
federal programs under which they were received. Federal program and award
identification includes, as applicable, the Catalog of Federal Domestic Assistance
(CFDA) title and number, federal award identification number and year, name of the
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federal agency, and, if applicable, name of the pass through entity. Upon receipt of each
grant award, the District obtains the required information. The Finance Department is
responsible for ensuring that the required information on all federal awards is entered
into MUNIS. Periodic reports are generated throughout the year to ensure data
accuracy.
Debarment and Suspension 2 CFR §180.25(a): The District will not subcontract with
or award sub grants to any person or company who is debarred or suspended from
receiving federal funds. Purchasing Director or designee is required to check for
excluded parties at the System for Award Management (SAM) website before any
procurement transaction paid with federal funds. This list is located at:
http://www.sam.gov/. 2 CFR Part 180 and 2 CFR Part 3485.
All purchases utilizing federal funds will be required to follow all Suspension and
Debarment requirements as stated by 2 CFR 200.213. This information will be
implemented under the request within MUNIS as requested. The documentation will be
saved, with the date and time stamped as required. This will include any contract or
subcontract expected to equal or exceed $25,000 in aggregate with a vendor for the
fiscal year must be checked against the System for Award Management (SAM) for
suspension or debarment (includes contracted tutors).
Micro Purchases for All Federal Fund Programs/Expenses:
Micro-Purchases (Purchases up to $10,000) – One Quote (2019)
Federal methods provide for procurement by micro-purchase. Micro-purchase is defined
in 2 CFR § 200.320 as a purchase of supplies or services using simplified acquisition
procedures, the aggregate amount of which does not exceed $10,000.
The micro-purchase method is used in order to expedite the completion of its
lowestdollar small purchase transactions and minimize the associated administrative
burden and cost.
In accordance with federal requirements, micro-purchases may be awarded without
soliciting competitive quotations if the District considers the price to be reasonable.
Also, when using federal funds, to the extent practicable, the District must distribute
micro-purchases equitably among qualified suppliers.
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Small Purchase Procedures (Purchases between $10,000 and $29,999.99 in the
Aggregate) – Three Quotes (2019).
The district will utilize small purchases ($10,000 – 29,999.99); all items over $30,000 will
be reviewed by Procurement for proper solicitation requirements.
Small purchase procedures (as defined in 2 CFR § 200.320) may be used in those
relatively simple and informal procurement methods for securing nonprofessional
services, supplies, or other property that do not cost more than $29,999.99.
For purchases funded from state or local funds, to obtain the most competitive price, a
district may at its option, obtain price quotes for all items, per policy DJED. The district’s
purchasing procedures should clearly define the lower figure for which quotes are
required and obtain and retain written verification of the prices quoted.
Unlike the mandatory competitive procurement described for purchases over $30,000, if
an item to be paid from state or local funds costs less than $30,000, a district may utilize
price quotations to stimulate competition and to attempt to receive the most favorable
pricing.
However, if using federal funds to purchase goods or services, price or rate quotations
must be obtained from an adequate number of qualified sources for all purchases
between $10,000 and $29,999.99. Such price or rate quotations must be documented in
writing, and the District must demonstrate that price or rate quotations were obtained
from an adequate number of qualified sources.
Simplified Acquisition Threshold* (2 CFR §200.88, 48 CFR Subpart 2.1) - All amounts
over $250,000.00 utilizing Federal Funds will require full solicitations.
All request over $30,000.00 will be formally bid unless authorized as an exempt service
or good per DOAS guidelines, or Sole Source Purchased Approved by the Procurement
Director.
Receiving Procedures
Receiving at the Purchasing Department
A very limited number of items will be received and stored at the Distribution Center
within the Purchasing Department. These will mainly include maintenance items,
Informational Technology Items, and Textbooks. Large items requiring a dock and fork
lift for receiving will be delivered to the Distribution Center for final distribution. There
may be times when other items for convenience may be received at the Distribution
Center and stored for a short period of time until distribution can be made to the schools
or departments. Examples of this could include textbooks, furniture for new or
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renovated schools, and testing materials. However, the majority of purchases will be
delivered directly to the school or department placing the order.
Claims Involving Damages or Shortages
Policy:
For items received at the Distribution Center, notice of damages or shortages identified
by receiving clerks is directed to the Procurement Director or Purchasing Agent
immediately. When damages or shortages are evident, the Purchasing Department
makes the proper notations on the carrier's waybill and, when necessary, enters the
damage claim with the carrier to compensate the District. The Purchasing Department,
schools, and departments will make best efforts to refuse delivery of obviously damaged
goods. This refusal places the responsibility of generating damage claims on the
supplier, and not the District.
In the case of hidden damage or shortages of items received at the Distribution Center
undetected by the Purchasing Department, the using school or department should
contact the Purchasing Department promptly (one working day) if corrective action
needs to be taken. Failure to keep the packing materials will most likely void any chance
of obtaining a claim.
Inspection of Items Received by Schools and Departments from Purchasing
The ultimate authority for receiving and inspecting of goods is left to the using school or
department. Even when the Purchasing Department signs for goods received, it should
be understood that the department is merely verifying the number of packages received
against the purchase order. Time does not allow delivery personnel to wait while
packages are inspected. The using school or department must be responsible for
promptly unpacking and carefully inspecting shipments. If all items received match the
Receiving copy of the Purchase Order, the Receiving copy should be signed and sent
immediately to Accounting. Any discrepancies or shortages should be reported to the
Purchasing Department within one working day, referring to the purchase order number
and the supplier. The Purchasing Department will work with the supplier to protect the
District's interest and to complete the transaction.
• Verify amounts. Note all shortages on shipping documents and have driver sign.
• Examine each carton for obvious damage. Keep all damaged cartons.
• Open every carton to check for hidden damage within one week of receipt of
material.
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• Stop uncrating and retain all merchandise in exactly the same condition it was
received.
• Notify Purchasing immediately by phone.
• Do not use any of the merchandise or destroy packing material.
Materials Delivered Directly to the School or Department by the Supplier
Limited orders for supplies, equipment and furnishings will be delivered to the receiving
dock at the Purchasing Department. Most items will be directly delivered to the School
or Department. The same procedures of verifying the shipment as stated under the
section “Inspection of Items Received by Schools and Departments from Purchasing”
will apply to materials delivered directly to the school or department.
Accounting must be notified immediately by the recipient of goods covered by a BCSD
Purchase Order, in the following instances:
• Materials that are delivered by the supplier directly to the requestor, by-passing
the receiving dock.
• Materials picked up by the using school or department from a local supplier.
• Shipments that have been delivered to the requestor by purchasing that are
actually covered by a BCSD Purchase Order, but that order number was
undetected at the time of receipt.
All packing lists and bills of lading should be attached to the Receiving copy of the
Purchase Order and forwarded to the Accounting Department, to be filed as a
permanent proof of delivery.
Return of Supplies or Equipment
Supplies or equipment obtained with a BCSD Purchase Order to be returned to a
supplier for credit, adjustment or replacement should be cleared through the Purchasing
Department. Credit memos received which cannot be identified with returns will receive
disposition at the discretion of the Accounting Office. Schools and Departments are
urged to keep all such requests to the absolute minimum.
When an item is to be shipped from the BCSD campus for return, repair or any other
reason requiring reimbursement from District funds, the procedures outlined below
should be followed:
• Notify the Purchasing Department.
• Contact the vendor for a return authorization number
• Complete the Return Form located online, or in the Procurement Office
• Most suppliers will accept returns up to 14 days after receipt of order at BCSD.
• All orders must be sent directly to the School location, unless the order is being
shipped in large quantities; we will then ship to the Receiving Department.
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Cash on Delivery-COD
The Purchasing Department, Schools, or Departments are not authorized to receive
COD deliveries. The department will not handle cash or checks for this purpose. When
a COD shipment comes to the dock or to a school or department, it must be turned
away. Please verify with ALL vendors that they accept a Purchase Order, this is our
ONLY means of payment at this time.
Accounts Payable Procedures
Receiving Procedures
The final step in the Purchasing Cycle is the matching of the vendor's invoice to the
purchase order. The Purchasing Cycle constitutes a three-way match between the
purchase ordered quantity, the received quantity, and the invoiced quantity. There is
also a purchase price variance calculated when the invoice amount does not equal the
purchase order amount. All invoices received relating to a purchase order must be sent
to accounts payable for payment. There the invoice is entered in and matched to the
purchase order. If the three-way match agrees, the invoice will be approved and will be
paid according to payment terms. If the three-way match does not agree, the invoice will
go on hold. The hold reasons are:
• Quantity received - the full quantity ordered has not been received but the
invoice quantity billed matches the quantity ordered.
• Quantity Ordered and Quantity Received - the quantity billed is more than the
quantity ordered and the quantity received.
• Price - the amount invoiced is more than the allowable price tolerances.
• Quality - the inspection of the product and or service has not been recorded and
released.
Accounts Payable will notify the requesting school or department of the holds placed on
the invoice. The requesting school or department is responsible for notifying the
Accounting Department that the product or service was received and/or the Purchasing
Department for making any corrections to the purchase order including additional line
items or additional moneys. When the holds are able to pass the matching conditions,
the invoice will be approved and paid according to payment terms.
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Credit Memo
Policy:
A credit memo is a document issued to show a reduction in the amount owed by BCSD
on a purchase order because goods were returned, were defective, or there was an
error in invoicing. All credit memos received relating to a purchase order must be sent to
accounts payable to be matched against the purchase order. The original invoice and
credit memo will both be entered in the MUNIS Financial System to offset one another
and thus allow BCSD to pay the correct amount.
Year End Accrual/Encumbrances
MUNIS Purchasing uses the encumbrance method of accounting. An obligation
encumbrance is based on an approved requisition. A commitment encumbrance is
based on an approved purchase order. An invoice encumbrance is based on an
approved invoice. The system automatically creates the encumbrance journal entries
based on the status of a requisition, purchase order, or invoice. MUNIS Purchasing and
Accounts Payable are so intertwined that it is vital for the functions of purchasing,
receiving, and accounts payable to properly record the transactions of the purchase
order to enable the MUNIS systems to automatically record and remove the
encumbrances properly. An encumbrance journal entry reserves funds (reflects
commitments) and is not recorded as an actual expense until the invoice is approved for
payment.
Procedures:
BCSD - June 30
Only goods and services RECEIVED by June 30th are accrued (charged) against the
current fiscal year's budget. Goods not received by June 30th are charged against next
year's budget. The system will automatically create a journal entry for all purchase
orders that are received in MUNIS. If the purchase order is not shown as received in
MUNIS and the product or service was actually received by June 30th, a manual
accrual entry will need to be made by Accounting.
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Bibb County Board of Education Policies
Policy DJC – Payroll Procedures 2 CFR §200.430
Payment of Salaries: Monthly and Semi-Monthly
Prior to the beginning of each fiscal year, the Director of Accounting shall prepare for
the approval of the Superintendent, pay day calendars for the monthly and semimonthly
payrolls. Upon approval of the Superintendent, pay day calendars shall be posted on
the School District’s website and appropriate distribution made to all employees.
Issuance of Checks
Paychecks for all employees will be delivered by ACH transfer to the financial institution
of the employee’s choice.
Termination Pay
Before the final check is paid on a terminated employee, all obligations to the Board of
Education must be cleared.
Payments in Event of Death
In the event of death of an employee any unpaid salary will be according to O.C.G.A. §
34-7-4.
Policy DJCB – Salary Deductions 2 CFR §200.430
Payroll deductions are authorized for following reasons:
1. Dues for professional organizations;
2. Premiums on approved insurance/employee benefits plans;
3. Payments to approved tax deferred and/or non-tax deferred annuity plans;
4. Voluntary contributions or other payments to agencies complying with procedural
requirements established by the Superintendent or designee; and
5. Legally mandated deductions, including those for garnishment, if applicable and
federal and state income tax, social security and retirement plans.
The Superintendent or designee shall develop a process for obtaining signed
authorization from the individual employee, the timing of payroll deductions and any
other matters necessary to implement this policy.
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Policy DJD – Expense Reimbursements 2 CFR §200.474(b)
ADOPTION OF GEORGIA STATEWIDE TRAVEL REGULATIONS
A. As required by O.C.G.A. § 20-2-167, expenses incurred by School District
personnel who are required to travel in the performance of their official duties shall be
paid or reimbursed by the School District in accordance with the Statewide Travel
Regulations.
(“Regulations”), as issued and as may be amended from time by the State Accounting
Office of Georgia.
B. For purposes of implementing the Regulations, references to the “agency” shall
be interpreted as references to the Bibb County School District. References to the
“agency head” and department head” shall be interpreted as references to the
Superintendent or his/her designee who shall follow all requirements and guidance of
the Regulations.
C. This policy shall be construed and interpreted to incorporate any and all
subsequent amendments to the Regulations, and any such amendments shall be
considered amendments to this policy without the necessity of Board action.
Policy GAD – Professional Learning Opportunities 2 CFR §200.430
The Board of Education is committed to the establishment and implementation of a
comprehensive improvement plan designed to improve educator effectiveness and
result in increased student achievement.
A component of the comprehensive improvement plan shall be a professional learning
plan detailing the professional learning process that is needed to support the major
components of the improvement plan. The professional learning plan shall organize
and direct all professional learning that enhances the knowledge, skills and practices of
district personnel, regardless of the funding source.
The Superintendent shall appoint a professional learning coordinator to facilitate the
development, implementation, monitoring, and evaluation of the district’s professional
learning. The plan for professional learning should be based on multiple data sources
including, but not limited to, student achievement and teacher/leader effectiveness
measures. The plan and its implementation shall be aligned to rigorous standards for
professional learning and shall be consistent with all requirements of the State Board of
Education. Each school principal shall appoint a professional learning leader to
facilitate the school’s professional learning designed to support and be an integral part
of the school improvement plan.
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School principals and district leaders shall be responsible for engaging teachers and
other district personnel in on-going professional learning as part of the district’s
comprehensive improvement plan.
Professional learning funds may be expended for the reasons specified in State Board
of Education Rule 160-3-3-.04. Stipends may be awarded only if conditions exist as
specified in the SBOE Rule. Personnel who successfully complete conferences,
workshops or courses approved by the professional learning coordinator may be
reimbursed for expenditures by submitting such requests in accordance with district
procedures established by the Superintendent designee.
The district’s multi-year comprehensive improvement plan, budget, and annual report
shall be submitted to the Georgia Department of Education at a time and in a manner
identified by the Department. The Superintendent or designee is authorized to establish
such administrative procedures or regulations as may be needed to implement this
policy.
Policy GAG – Staff Conflict of Interest 2 CFR §200.430
Nepotism and Employment Relatives
Nepotism in the employment and assignment of personnel, the superintendent shall not
recommend and the board will not approve the employment or transfer of any person
which would result in one relative having supervisory responsibility over another
relative.
“Relative” includes spouse, child, grandchild, great-grandchild, parent, grandparent,
great-grandparent, brother, sister, nephew, niece, aunt or uncle of the employee in
question, and all of the same relatives of the employee's spouse.
These relationships include those arising from half-blood, adoption, or marriage.
The provisions of this policy may be waived by the superintendent when the assignment
or placement of both relatives is of such a nature that no reasonable alternatives are
available.
Stipend Policy 2 CFR §200.430 Stipends may be paid to certified employees for approved off-contract professional
development; stipends may not be paid to non-certified or classified staff.
Stipend Compensation Scale
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10 professional learning hours = $200.00 maximum
20 professional learning hours = $400.00 maximum
30 professional learning hours = $600.00 maximum
40 professional learning hours = $800.00 maximum
50 professional learning hours = $1,000.00 maximum
*Stipend compensation is contingent upon funding, please not amounts could be less.
Employees that prepare for and conduct professional learning are paid $30.00 to $50.00
an hour for being the instructor depending on the employee’s professional certification
level.
A stipend agreement must be completed by each participant and signed by funding
source representative. Additionally, a roll and an agenda or course syllabus is required.
STIPEND AGREEMENT
THE PARTIES
This agreement made and entered into on this day by the Board of Education and the
participant aforementioned is complete as follows:
A. BASIS OF AGREEMENT
The Board has entered into this agreement with the
Administrator/Teacher/Support Personnel upon successful completion of certain
approved professional development activities during a specified time period. The
maximum Professional Learning stipend to be awarded to the
Administrator/Teacher/Support Personnel by the Board under this agreement is $
____________ and is based upon successful completion by the
Administrator/Teacher/Support Personnel of the approved professional
development activity.
The Administrator/Teacher/Support Personnel must continue full-time
employment with the Board for at least one month in the current academic
school year.
B. PROFESSIONAL LEARNING ACTIVITES
The Professional Learning activities addressed in this agreement shall be based
on the Professional Learning needs of the Administrator/Teacher/Support
Personnel and/or District. Approval for Professional Learning activities for which
Professional Learning stipends will be provided under this agreement must be
approved by the Office of Professional Learning. Such approval must be
obtained by the Administrator/Teacher/Support Personnel in advance of enrolling
in the Professional Learning activities.
C. DUTIES OF THE ADMINISTRATOR/TEACHER/SUPPORT PERSONNEL
PL Hours – The Administrator/Teacher/Support Personnel must successfully
complete Professional Learning activities to be eligible to receive a Professional
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Learning stipend. The Administrator/Teacher/Support Personnel is required to
complete the on-the-job assessment for all PL courses.
College Credits – The Administrator/Teacher/Support Personnel must have the
college of attendance submit an official college transcript of credits earned no
later than one month after the Professional Learning activities/college credits.
The Administrator/Teacher/Support Personnel must earn a grade of B or better
on the approved college course in order to be eligible to receive a stipend.
D. DUTY OF THE BOARD
The Board shall provide payment of the Professional Learning stipend no later
than two months after serving the 30 day contract requirement (This will be
contingent upon compliance with all requirements.)
E. TERMINATION OF AGREEMENT BY THE
ADMINISTRATOR/TEACHER/SUPPORT PERSONNEL
The Administrator/Teacher/Support Personnel may terminate this agreement by
failure to earn a minimum total of Professional Learning hours covered under this
agreement. No stipend shall be awarded for less than ten PL hours. The
Administrator/Teacher/Support Personnel may terminate this agreement by
failure to submit an official college transcript of credits earned in Professional
Learning activities which include college credits showing that the said
Administrator/Teacher/Support Personnel earned a grade of B or better. In
addition, the Administrator/Teacher/Support Personnel may terminate this
agreement by failure to render services for one month during academic year
except for physical disability of termination of contract by Board action. The
Administrator/Teacher/Support Personnel may terminate this agreement by
failure to comply with any state/local employment criteria (GACE, etc.).
F. TERMINATION OF AGREEMENT BY THE BOARD
The Board may terminate this agreement in the even the Georgia Board of
Education fails to provide funding in accordance with the official State
Professional Learning Plan.
G. UNPAID STIPEND
In the event of the death of the Administrator/Teacher/Support Personnel during
the term of this agreement, an earned but unpaid stipend will be disbursed to the
personal representative of the Administrator/Teacher/Support Personnel’s estate.
H. SPECIAL CONTRACTUAL CONDITIONS
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1. This contract is contingent upon this Administrator/Teacher/Support
Personnel’s successful completion of the following approved Professional
Learning Activity pursuant to criteria stated in Paragraph E.
2. Stipends are income and subject to applicable taxes and deductions.
3. I have read the entire stipend agreement and clearly understand all
requirements.
I am aware that the following data must be on file: 1. Application, 2. Stipend
Agreement, 3. Transcript (Non-Degree), 4. Evaluation Form
4. I am aware that if I attend an accredited college, I must provide to the Office
of Professional Learning a letter of intent. This constitutes an official
statement from my college advisor stating that the primary purpose for taking
the class was not in an attempt to earn a higher degree.
Policy GARH – Employee Leaves and Absences 2 CFR §200.430
This policy shall apply to all benefits-eligible employees of the Bibb County Board of
Education (“the Board”), unless otherwise stated. All employees are required to follow
the appropriate work calendar established for their positions and may take leave from
work only in accordance with this policy or other leave policies enacted by the Board.
Unless otherwise provided by the Board, principals and other supervisors are not
authorized to rearrange the work calendars of employees. Deductions in pay will be
made for absences not covered by this policy.
ACCRUAL OF SICK LEAVE AND ABSENCE FOR MEDICAL AND RELATED
REASONS
Each benefits-eligible employee of the Board shall be allowed to earn sick leave, with
full pay, computed on the basis of one and one-fourth (1 1/4) working days for each
completed month of service. All employees may accumulate unused sick leave from
one fiscal year to the next up to a maximum of 45 days, although the Teacher
Retirement System of Georgia allows participating employees to accumulate an
unlimited number of unused sick leave days for credit toward retirement. Sick leave
accumulated by a certificated employee or bus driver is transferable from one school
system to another, up to a maximum of 45 days. Accumulated leave earned by a
certificated employee must be forfeited if such employee withdraws from service for
twelve or more consecutive months, but such forfeited leave may be reinstated in
accordance with the provisions of O.C.G.A. § 20-2-850. Accumulated leave earned by a
bus driver under O.C.G.A. § 20-2-1110 must be forfeited if the driver withdraws from
service for 24 or more consecutive months.
Sick leave may be used upon the approval of the Superintendent or designee for
absence due to personal illness or injury, exposure to contagious diseases, or for
absences necessitated by illness or death in the employee's immediate family. For
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any absence in which sick leave is used, the Superintendent or designee may require
a physician's certificate stating that the employee is ill and is unable to perform his or
her duties. In the event that sick leave is used to care for a member of the immediate
family, the Superintendent or designee may require a physician's certificate stating
that the employee is needed to care for the sick family member. If an employee is
absent for three consecutive days of sick leave, a physician's certificate may be
required at the discretion of the Superintendent or designee.
For the purposes of absences for medical and related reasons, members of the
immediate family are defined as spouse, children, parents, siblings, aunts, uncles,
nieces, nephews, in-law equivalents of the same, grandparents, grandchildren or
relatives living in the employee's household. These relationships include those arising
from half-blood, adoption, or marriage.
SICK LEAVE DONATIONS BETWEEN EMPLOYED SPOUSES
An employee may donate up to ten (10) days of sick leave to his/her spouse who is also
an employee of the school district for purposes of maternity leave, illness, or illness or
death of a family member.
FAMILY AND MEDICAL LEAVE ACT (FMLA) See
board Policy GBRIG.
If the unpaid medical leave is granted, the leave will be from the system and not from a
specific job assignment.
PERSONAL AND PROFESSIONAL LEAVE
Employees may use up to (5) days of accumulated sick leave for personal leave if prior
approval has been given and if the presence of the employee requesting absence is not
essential for effective school operation.
Effective FY16 school year, employees may qualify for additional personal leave days
based on the number of sick leave days accumulated as of July 1 of each year.
Accumulated Leave:
Less than 45 days = 3 personal days
45 to 60 days = 4 personal days
60 or more days = 5 personal days
For the purpose of this policy, a “day” is defined as the normal number of hours worked
in a day. For example, all employees who work eight (8) hours a day, a “day” is eight
hours. For employees who works four (4) hours in a day, a “day” is four (4) hours.
Leave must be entered into the leave management system and approved by the
Superintendent or designee one (1) week prior to leave. Unless otherwise approved by
the Superintendent or designee, personal and professional leave will not be granted
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during pre-planning, post-planning, in-service days or on the day before or day after
holidays. In addition, personal leave will not be granted during the first week of the
student school year or during the last week of the student school year, unless the
Superintendent or designee, in his or her discretion, determines that such leave should
be granted. The Superintendent or designee may refuse to allow an employee to take
personal or professional leave if qualified substitutes are not available. Employees are
not required to disclose the purpose for which such absence is sought but may be
required to state whether the absence is for "personal" or "professional" reasons.
Professional leave taken at the request of the school district or when required in
conjunction with the district's routine professional development or training activities will
not be charged against the employee's sick leave.
OBSERVANCE OF RELIGIOUS HOLIDAYS
Employees may use personal leave for the observance of recognized religious holidays.
If an employee desires to take leave for the observance of recognized religious holidays
in excess of the days allowed for personal leave, the employee may take unpaid leave
for such purposes, provided that such leave is not excessive and does not interfere with
fulfilling the obligations of his or her job.
JURY AND WITNESS LEAVE
Each employee shall be allowed leave with pay for the purposes of serving as a juror in
any court or when attending a judicial proceeding in response to a subpoena or other
court order or process that requires the employee's attendance at the judicial
proceeding in a work-related matter. Jury and/or witness leave shall not be deducted
from an individual's accumulated personal, professional or sick leave. No employee
utilizing jury or witness leave shall be required to pay the cost of employing a substitute
to serve during his or her absence for such leave. Employees who serve on juries or
who are subpoenaed to attend a judicial proceeding in a work-related matter may keep
any jury/witness pay they receive.
MILITARY LEAVE
All employees are entitled to paid leave not to exceed eighteen days in any one federal
fiscal year for the purpose of complying with ordered military duty with the armed forces
of the United States or State of Georgia, including duty as a voluntary member of the
National Guard or any reserve component of the United States or State of Georgia. In
the event the Governor declares an emergency that results in an employee being
ordered to military duty as a member of the National Guard, the employee is entitled to
leave not exceeding thirty days in any one federal fiscal year. Employees who have
military commitments shall inform the Superintendent or designee annually, provide a
copy of the official military orders, and cooperate to the extent possible in scheduling
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such leave so as to minimize the disruption in those employees' duties and the mission
of the Board of Education.
BEREAVEMENT LEAVE
Employees will be granted up to three (3) days of absence due to death in the
immediate family, which will not be charged against the employee's accumulated sick
leave. Employees may use personal leave for absence due to death of individuals other
than immediate family members upon approval of the Superintendent or designee. If the
employee desires to take bereavement leave in excess of the days allowed for personal
leave, the employee may request to take unpaid leave.
The following leaves are available to certificated personnel only provided they are
approved by the Superintendent or his/her designee. Application details are available in
administrative regulations.
SABBATICAL LEAVE
Sabbatical leave may be granted to the professional staff for graduate study, if the staff
member has served in Bibb County Schools for seven consecutive years.
EXCHANGE LEAVE
Exchange teaching leave of absence may be granted to the professional for a period of
one year. The purpose of this leave is to exchange a teacher with another system for
another country.
ASSOCIATION LEAVE
Association leave may be approved for delegates of the Georgia Association of
Educators (GAE), the Professional Association of Georgia Educators (PAGE), and the
American Federation of Teachers (AFT).
DISCLAIMER
To the extent that any provision in this policy conflicts with or is superseded by the
Family and Medical Leave Act ("FMLA"), the regulations promulgated there under, or
any other federal or state law, the provisions of the applicable law or its regulations, as
the case may be, shall control.
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Policy GBA – Professional Personnel Compensation Guides and Contracts 2
CFR §200.430
Certified and classified personnel employed by the Bibb County Board of Education will
be compensated according to the salary schedules approved annually during the Board
of Education budget approval process.
For certified personnel, the total salary will be composed of the state salary and local
supplement, as a minimum. Additional supplements may be paid for position, coaching,
and extended day or year when so authorized by contract. Certified employees will be
placed on the local salary scale based on the number of verified years of experience in
an accredited school or system.
Classified personnel will be paid from the approved classified schedule at the grade
approved for their job description, and at the approved step level according to the
number of years of verified job- related experience allowed and accumulated. Newly
hired classified personnel shall be allowed reasonable credit for work experience
directly related to the job to which hired. The Superintendent or his/her designated
representative will approve all experience credit. Classified personnel will be paid either
monthly or semimonthly, depending on the job classification.
Substitute teachers shall be compensated based on the board approved salary
schedule.
Full-time certified personnel who were on the payroll of the board of education at the
beginning of the current school year, except those who have resigned or who have
been terminated, will be issued a contract for the ensuing school year or will receive
written notification from the Superintendent by May 15 that they will not be offered a
contract for the ensuing year.
The Superintendent shall notify each employee of his/her selection and shall be
responsible for completing the employment process together with the required
information and documents.
The Assistant Superintendent of Human Resources is responsible for following all legal
aspects of concluding contracts with certified personnel.
The Superintendent shall establish administrative procedures relating to compensation
and contracts.
Policy GBB – Professional Personnel Positions 2 CFR §200.430
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All staff positions are created with the approval of the Board of Education. It is the Board's
intent to approve a sufficient number of positions to accomplish the school district's goals
and objectives.
The Superintendent will ensure that a written job description is in place for all approved
positions in the district. Job descriptions at a minimum shall include the following:
· job title/classification;
· qualifications;
· link to the chain of command;
· FLSA status;
· responsibilities, functions, and essential duties of the position; and ·
other related factors as determined by the superintendent.
Supervisors should review the job description of each subordinate and update job
descriptions as needed. Recommended revisions should be submitted to the Human
Resources Department for review and are subject to approval by the Superintendent or
his/her designee.
Policy GBBB – Professional Personnel Certification 2 CFR §200.430
I. Purpose
The Bibb County Board of Education values professional certification/credentials and
believes that such advances the education/teaching profession by both encouraging
and recognizing professional development and achievement. Professional certification
and credentials meet the needs of our public by identifying quality individuals with
certain knowledge and skills; assures stakeholders that our educators have met
standards of practice; and demonstrates our employees’ commitment to the teaching
profession and to lifelong learning.
Employees of the Bibb County School District in identified positions shall maintain
certification, licensure, and applicable permits as needed to perform the duties and
responsibilities of their positions. The employee is responsible for completing required
training, meeting posted deadlines, and paying applicable fees related to acquiring,
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maintaining, and renewing a certificate, license, and/or permit. Maintaining valid
certification and licensure is a condition of employment.
When certified employees are not available, the Board of Education will allow the hiring
of non-certified employees that meet the professional qualifications as stated in
GBBBR.
II. Definitions
The “Georgia Professional Standards Commission” is the state agency that sets and
applies guidelines for the preparation, certification, and continued licensing of public
educators.
"Content certificate" means a certificate, license, or permit issued by the Professional
Standards Commission that is based upon academic, technical, and professional
training, experience, and competency.
"Clearance certificate" means a certificate issued by the Professional Standards
Commission that verifies an educator has successfully completed fingerprint and
criminal background check requirements and has no convictions of any felony, of any
crime involving moral turpitude, of any other criminal offense involving the manufacture,
distribution, trafficking, sale, or possession of a controlled substance or marijuana, or of
any sexual offense, and does not have a certificate or license that is currently revoked
or suspended in Georgia or any other state. There are no academic requirements
necessary to qualify for this certificate and it does not authorize the holder to be
considered in field for any position. All holders of this certificate are subject to the
Georgia Code of Ethics for Educators (PSC Rule 505-6-.01).
Policy GBRIG – Federal Family and Medical Leave Act 2 CFR §200.430
It is the purpose of this policy to set out in summary form the provisions of the Family
and Medical Leave Act (“the Act” or “FMLA”) and its implementing regulations.
A. Eligible Employees
Employees who have been employed by the Board for at least 12 months and who
have worked at least 1250 hours during the 12-month period immediately preceding
the commencement of the leave are eligible to take unpaid leave under FMLA.
B. Definitions
“Covered Active Duty” means for members of the regular Armed Forces, duty during
deployment to a foreign country; for members of a Reserve component of the Armed
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Forces, duty during deployment to a foreign country under a call or order to active
duty pursuant to federal law.
“Covered Service member” (for qualifying exigency leave) means the employee’s
spouse, child or parent under a federal call or order to covered active duty.
“Covered Service member” (for military caregiver leave) means the employee’s
spouse, child, parent or next of kin who is (1) a current member of the Armed
Forces, including a member of the National Guard or Reserves, who is undergoing
medical treatment, recuperation, therapy, or otherwise in outpatient status, or on the
temporary disability retired list for a serious injury or illness; or (2) a veteran who was
a member of the Armed Forces at any time during the five years preceding the date
on which the veteran undergoes such medical treatment, recuperation, or therapy.
“Instructional employee” means an employee whose principal function is to teach
and instruct students in a class, a small group, or an individual setting.
“Next of Kin” of a covered service member means the nearest blood relative other
than the covered service member’s spouse, parent, son or daughter, in the following
order of priority: blood relatives granted legal custody, brothers and sisters,
grandparents, aunts and uncles, and first cousins, unless the covered service member
has specifically designated in writing another blood relative for purposes of FMLA
caregiver leave.
“Outpatient Status” with respect to a covered service member, means (1) the status
of a member of the armed Forces assigned to either a military medical treatment
facility as an outpatient or (2) a unit established for the purpose providing command
and control of members of the Armed Forces receiving medical care as outpatients.
“Parent” means a biological, adoptive, step or foster mother or father or one who
acted in place of a parent when the employee was a child. The term “parent” does
not include parent “in law.”
“Parent of covered service member” means a biological, adoptive, step or foster
parent or any other individual who acted in place of a parent of the covered service
member. The term does not include parents “in law.”
“Serious Health Condition” means an illness, injury, impairment, or physical or
mental condition that involves inpatient care requiring on overnight stay in a hospital,
hospice or residential medical care facility or continuing treatment by a health care
provider, all as further defined in the FMLA regulations.
“Serious Injury or Illness” means, an injury or illness incurred by a covered service
member in the line of active duty (or that existed before active duty and was
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aggravated by line of duty active service) that may render the service member
medically unfit to perform the duties of the member’s office, grade, rank, or rating. In
the case of a veteran, “serious injury or illness” means a qualifying injury or illness
incurred during or aggravated by active duty during the five years before undergoing
treatment, recuperation, or therapy, and that manifested itself before or after the
member became a veteran.
“Son or daughter” means a biological, adopted or foster child, a stepchild, a legal
ward, or a child for whom the employee acts as a parent. The son or daughter must
be under age 18 or, if the son or daughter is age 18 or older, he/she must be
incapable of self-care due to a mental or physical disability at the time FMLA leave is
to begin.
“Son or daughter of a covered service member” means a covered service member’s
biological, adopted, or foster child, stepchild, legal ward, or a child for whom the
covered service member acted in the place of a parent, and who is of any age.
“Spouse” means a husband or wife as defined or recognized under Georgia law.
C. Amount and Type of Leave Taken
Any eligible employee may request leave for one or more of the following reasons: 1.
Birth of a son or daughter and to care for the newborn child;
2. Adoption or foster placement with the employee of a son or daughter and to
care for the newly placed child;
3. To care for the employee’s spouse, son, daughter or parent, if that person has
a serious health condition;
4. Serious health condition of the employee that prevents the employee from
performing his/her job functions;
5. Any qualifying exigency arising from the fact that the employee’s family
member (the covered service member) is on covered active duty. Qualifying
exigencies are defined as short-notice deployment (seven or less calendar
days); military events and related activities; child care and school activities;
financial and legal arrangements; counseling; rest and recuperation (up to
fifteen calendar days per instance); post-deployment activities; parental care;
additional activities where the employer and employee agree that the leave is
an exigency and agree to both timing and duration of the leave; and
6. Military caregiver leave to care for a covered service member with a serious
injury or illness of the employee’s spouse, son, daughter, parent or next of kin
of the service member.
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In the event of the birth, adoption or foster placement of a son or daughter, all leave
must be completed within twelve months after the birth, adoption or foster
placement.
Except as provided below, an employee may take up to a total of 12 weeks leave
during any twelve-month period. A “rolling year” shall be used to determine the
twelve-month period during which the leave entitlement may occur. That is, each
time an employee takes FMLA leave, the remaining leave entitlement would be any
balance of the number of weeks that has not been used during the immediately
preceding 12 months. See 29 C.F.R. § 825.200(b)(4).
If both spouses work for the District and both are eligible for FMLA leave, they are
authorized to take only a combined total of 12 weeks leave during any one 12-month
period to care for a newborn or adopted child, a child placed with the employee for
foster care, or a parent with a serious health condition.
An eligible employee is eligible to take up to 26 weeks of military caregiver leave
during a “single 12-month period.” The “single 12-month period” begins on the date
the employee first takes military caregiver leave and ends 12 months after that date,
regardless of the method used to determine the leave entitlement period for other
FMLA reasons.
If both spouses work for the District and both are eligible for the GMLA FMLA leave,
they are authorized to take only a combined total of 26 weeks during the “single
12month period” described above for military caregiver leave or a combination of
military caregiver leave and leave taken for other FMLA reasons.
The District will require that any accrued paid leave (sick, personal, vacation, or any
other paid leave) be substituted for (run concurrently with) all or part of the otherwise
unpaid FMLA leave under the terms and conditions of the District’s normal leave
policies. Because leave pursuant to an employee’s disability benefit plan or workers’
compensation absence is not unpaid, the provision for required substitution of accrued
paid leave is not applicable in such cases.
D. Intermittent or Reduced Leave
An employee may take leave on an intermittent or reduced leave schedule where it
is medically necessary due to the serious health condition of a covered family
member, the employee, or the serious injury or illness of a covered service member,
or when necessary because of a qualifying exigency. The District will require a
certification, in the form designated by the District, to document the necessity of
such intermittent leave or reduced schedule leave.
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E. Notification of Leave
If the need for FMLA is foreseeable, an employee requesting leave must provide at
least 30 days’ advance notice to the Superintendent or his/her designee. If such
advance notice is not possible, the employee must give notice as soon as practicable,
which means as soon as both possible and practical, taking into account all of the
facts and circumstances in the individual case. If an employee does not provide at
least 30 days’ notice of foreseeable leave, he or she must explain why such notice
was not practicable if so requested by the District. When the need for leave is not
foreseeable, an employee must provide notice as soon as practicable, which generally
should be according to the District’s usual and customary leave requirements. When
planning medical treatment, subject to the approval of the health care provider, so that
any corresponding leave will not disrupt the operations of the District.
Employees must provide sufficient information for the District to reasonably
determine whether the FMLA may apply to the leave request. When an employee
seeks leave due to an FMLA-qualifying reason for which the District has previously
provided FMLA leave, the employee must specifically reference either the previous
qualifying reason for leave of or the need for FMLA leave.
F. Benefits and Return to Work
Employees will be eligible to maintain health care benefits provided by the District
while on FMLA leave. The District will pay the employer’s portion, if any, of such
benefits. The employee will pay the same portion, if any, of such benefits as the
employee paid before beginning the leave.
The District may recover any health care benefit premiums paid on behalf of an
employee if the employee does not return to work after the leave period has expired,
unless the employee did not return to a serious health condition of the employee or
the employee’s spouse, parent or child, or a serious injury or illness of a covered
service member or other circumstance beyond the employee’s control. The District
shall require certification from the health care provider that a serious health condition
of the employee or family member, or the covered service member’s serious injury of
illness, prevented the employee from returning from work.
With the exception of paid vacations, personal, sick, or any other paid leave required
to be substituted for unpaid leave under Section C above, the employee’s absence
during leave will not alter benefits which the employee accrued before taking leave.
Any accrued benefits will not be lost during the leave.
Upon return from leave, the employee is entitled to be reinstated to a position
equivalent to the one the employee held when he/she left on FMLA leave, with
equivalent pay, benefits and other terms and conditions of employment up to one
year from the first day the employee went out on leave. Once the employee has
been out for one year, the District may separate the employee from employment with
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the District. Additionally, the District may deny reinstatement under this policy to an
employee whose salary is in the highest 10% of the employees employed by the
District if such denial is necessary to prevent substantial and grievous economic
injury to the District’s operation, as determined by the District.
G. Required Certification and Reporting
The District requires that a request for leave due to a serious health condition of an
employee or an employee’s family member or a serious injury or illness of a covered
service member be supported by certification by the appropriate health care provider
of the eligible employee or family member on a form to be provided by the District.
This certification for a serious health condition must include (1) the name, address,
telephone and fax numbers of the healthcare provider and type of
practice/specialization; (2) the approximate date on which the serious health
condition commenced, and its probable duration; (3) a statement or description of
appropriate medical facts regarding the patient’s health condition for which FMLA
leave is requested; (4) if the purpose of the leave is to care for a family member, a
statement that the employee is needed to care for the family member and an
estimate of the frequency and duration of the leave required for such care; (5) if the
leave is due to the employee’s own health condition, a statement that the employee
is unable to perform his/her essential job functions, the nature of other work
restrictions, and the likely duration of such inability; and (6) if intermittent or reduced
schedule leave is requested, information sufficient to establish the medical necessity
for the same and an estimate of the dates and duration of treatments and any
periods of recovery. The employer will require that the eligible employee obtain
subsequent recertification on a reasonable basis as requested by the District in
accordance with the FMLA regulations.
The District, at its own expense, may obtain the opinion of a second health care
provider of the District’s choice, if the District should choose to do so. If a conflict
exists between the opinion in the certification and the second opinion, the District
may, at its own expense, obtain a third opinion from a health care provider upon
which the District and the employee jointly agree. Such a third opinion as to the
necessity for the leave is binding on both the District and the employee. Upon an
employee’s return to work after leave for the employee’s own serious health
condition, the District shall require the employee to obtain certification from
his/her health care provider that the employee is able to resume job duties.
The District shall require that a first request for leave because of a qualifying
exigency arising from active duty or a call to active duty be supported by a copy of
the covered service member’s active duty orders or other documentation issued by
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the military. A certification form requesting the required information to support a
request for exigency leave will be provided by the District upon request.
The District shall require an employee on FMLA leave to report periodically to his/her
principal or supervisor of the employees’ status and intent to return to work.
H. Special Provisions
When an instructional employee seeks intermittent leave or leave on a reduced
schedule in connection with a family or personal serious health condition or to care
for a covered service member that would constitute at least 20% of the total number
of working days during which the leave would extend, the District may require the
employee to elect to take leave in a block (not intermittently) for the entire period.
If an instructional employee begins leave more than five weeks before the end of a
semester, the District may require the employee to continue taking leave until the
end of the semester if:
1.the leave will last at least three weeks; and
2.the employee would return to work during the three-week period before the end of
the term.
If an instructional employee begins leave for a purpose other than the employee’s own
serious health condition during the three-week period before the end of a semester,
and the leave will last more than five working days, the District may require the
employee to continue taking leave until the end of the semester if:
1.the leave will last more than two weeks; and
2.the employee would return to work during the two-week period before the end of the
term.
If an instructional employee begins leave for a purpose other than the employee’s own
serious health condition during the three-week period before the end of a semester,
and the leave will last more than five working days, the District may require the
employee to continue taking leave until the end of the semester.
Employees who are not eligible for extended medical leave under FMLA may apply for
long-term medical leave with the District (see the attached regulation).
Policy GCRD – Classified Personnel Overtime Pay 2 CFR §200.430
Overtime compensation shall be governed by the provisions of the Fair Labor Standards
Act, 29 U.S.C. § 101, et. seq. and the Regulations of the Secretary of Labor interpreting
same.
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Employees subject to the overtime provisions of the Act are authorized to put in
overtime in excess of forty (40) hours per week only with the advance approval of the
Superintendent or her designee.