TREASURER’S

PROCEDURES MANUAL

VERMILION LOCAL SCHOOLS

OFFICE OF THE TREASURER

1250 Sanford Street Suite A

Vermilion, Ohio 44089

Phone: 440-204-1700

Fax: 440-204-1770

Web Site: www.vermilionschools.org

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INDEX

PAGE

TREASURER’S OFFICE STAFF 3

PURCHASING 4

DEPOSITS 8

DONATIONS 9

ACTIVITY FUNDS 10

FUNDRAISERS 11

PAYROLL/PAYCHECKS 12

REQUEST FOR LEAVE OF ABSENCE 13

GUIDELINES FOR TIMESHEETS 14

ACCIDENT/INJURY REPORT 15

MILEAGE 16

PROFESSIONAL DEVELOPMENT 17

APPENDIX 18

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TREASURER’S OFFICE STAFF

1250 Sanford Street Suite A

Vermilion, Ohio 44089

Phone: 440-204-1700 Fax: 440-204-1770

TREASURER Suzanne Wilson – Phone 440-204-1711 – Email: swilson@vermilionschools.org Treasurer/Chief Fiscal Officer for District

ACCOUNTS PAYABLE Monica Stark – Phone 440-204-1717 – Email: mstark@vermilionschools.org Requisitions/Purchase Orders, Non-Payroll Checks, and Employee Reimbursements/Professional Development Forms, District Credit Cards

PAYROLL Loretta Farnham – Phone 440-204-1718 – Email: lfarnham@vermilionschools.org Payroll, Insurance, Name/Address Changes

TREASURER'S OFFICE ADMINISTRATIVE ASSISTANT Sandy Williams - Phone 440-204-1721- Email: swilliams@vermilionschools.org Accounts Receivable, Student Activities, Backup for Payroll and Accounts Payable

If you have questions or need help please feel free to contact the Treasurer's office. We would be happy to assist you!

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PURCHASING

A. REQUEST FOR FUNDING – REQUISITION (Board Policy - 6421,6450, 6640) In order to budget/appropriate funds for a specific purchase or service, a requisition must be submitted electronically and the expense approved.

1. Creating a Requisition - use SC View. A link to the SC View program is located on the

staff page of the Vermilion Schools website and in the appendix of this document. Any staff member can create a requisition by using your school email in the appropriate space on the requisition form. Complete the requisition form and submit your request. You will receive an email with a copy of your requisition after it has been submitted. (This is not a purchase order and does not give you approval to place any orders.)

2. If this is the first time the vendor is being used, you will need to supply the Accounts Payable Office with a W-9 and a phone number will need to be added as a new vendor before a requisition can be created. A W-9 can be obtained by contacting the vendor.

3. The requisition will then enter the approval process.

4. After the requisition is approved, a purchase order will be created and emailed to you.

At this time approval has been given to spend requested funds. (Plan ahead and allow at least one week for the approval process)

NOTE: If a purchase is made prior to approval, the law is very clear that this is not a legal school purchase and cannot be paid or reimbursed. *An unapproved purchase will be considered a donation to the Vermilion Schools.

B. PROCESSING OF THE PURCHASE ORDER

1. The Accounts Payable Office will place the order if it is requested to do so during the creation of the requisition.

2. If the purchase order is to be used to pick up items from Giant Eagle or Sam’s Club, you

must check with the Accounts Payable Office to sign out the District Credit card for that particular place of business. (You must have an approved PO number to sign out the card.) You will take the Credit Card and the purchase order to the store to pick up the items. After

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this type of purchase, you must return the District Credit Card along with the original, detailed receipt. PO number, ok to pay and initials must be written on the receipt. Credit Cards and receipts must be returned within 24 hours.

C. PAYMENT OF PURCHASE ORDER

1. After the purchased items have been received in full or the service rendered has been completed, invoices are to be submitted to the Accounts Payable Office immediately. (Please keep a copy for your records)

2. The requisitioner then will email the “Ok-to-pay” to Accounts Payable (mstark@vermilionschools.org). This notifies the Treasurer’s office that the order is complete and “Ok-to-pay”. (Example: PO# 000000 to Subway is OK to Pay)

A VENDOR CANNOT BE PAID UNTIL THE TREASURER’S OFFICE HAS RECEIVED THE “OK-TO-PAY”, AND AN INVOICE.

D. REIMBURSEMENT OF EXPENSES PAID BY EMPLOYEES

1. All expenses must be approved with a Purchase Order in place before money is spent!

2. If an employee thinks they are going to turn in receipts for money spent during the school year

for various expenses, they should submit a requisition and get a PO in place for these expenses at the beginning of the school year. Receipts may then be turned in for reimbursement as partial payment throughout the year, when you are finished purchasing on this PO, send a final OK to pay and close the PO. You are responsible for keeping track of the balance left on your PO. (receipts for these expenses should be turned in within 30 day of the purchase)

3. To be reimbursed for expenses, a PO must be in place, and then the “original” detailed receipts must be submitted to the accounts payable office. An “Ok-to-pay” must be emailed to mstark@vermilionschools.org.

4. Employee must submit a complete ACH form to Accounts Payable Office to be reimbursed.

ACH forms can be found on the Vermilion Schools staff page. All reimbursements are made via ACH. (Employees will receive their ACH notification via their Vermilion Schools email address).

5. Please Note: It is the employee's responsibility to notify the Accounts Payable Office of any change in their direct deposit account information. Deposit of pay may be interrupted if the Accounts Payable Office has not been adequately notified. It is also the employee’s responsibility to verify that their ACH has been deposited to their bank account. The Accounts Payable Office should be notified within 3 business days of any discrepancies.

E. _ IMPORTANT NOTICES REGARDING PURCHASE ORDERS

1. Requisition forms that are incomplete or incorrect will be returned to the requisitioner. Also, if the requested funds are not available, the requisition will be denied for insufficient funds.

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2. School Districts are exempt from paying state sales taxes. Tax exemption forms are available from

the building secretary or Accounts Payable Office. These exemption forms are to be submitted to the vendor at the time of the purchase.

3. APRIL 15 DEADLINE – All purchase orders to complete current school year must be submitted

before April 15th. Requisitions received after APRIL 15th will not be processed until the middle of July. Therefore, you must anticipate any costs that may arise until the end of the school year and submit theses requisitions before April 15th. Purchase Orders can be closed if it is not used.

4. Vendor checks will only be printed on Thursday of each week.

5. Invoices, and the “ok to pay” must be received in the Accounts Payable Office by Monday at noon

of the week the bill is to be paid.

6. Purchase orders need to be as detailed and specific as possible. For a very detailed order, you may wish to enter “see attached order” on the face of the purchase order and then email an attachment with the detailed order to mstark@vermilionschools.org. (Please reference the requisition number on your email.)

7. A purchase order to outside vendors should only be in effect for three (3) months. Therefore,

blanket purchase orders should be done on a monthly or quarterly basis.

8. All purchase orders will be closed as of June 15th of each fiscal year unless prior specific individual arrangements have been made with the Accounts Payable office.

9. Receipt/invoice should be on the company’s stationery. If the receipt is handwritten or created on a

computer, it needs the signature of the originator or company stamp. The receipt must show the business name, address, phone number and amount.

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DEPOSITS

1. All monies received by a public official (School Employee, Coach, Advisor, etc.) must be deposited within 24 hours. Deposits must be made as money is collected for an event. Cash and /or checks should not be kept on hand to make purchases. No cash or checks should be kept on hand. All funds must go through the Vermilion School District. If there is a large deposit collected after business hours, this money must be deposited into the night drop box at the bank. (Please be sure to plan ahead and get a key from the Treasurer’s office to make these night drops).

2. Detailed documentation needs to be on file to support all bank deposits. For example, documentation includes: amount, date paid, payee, method of payment (paid by cash or check) check number and student’s name and payment type.

3. When money is collected it is to be turned into either the building secretary or the Athletic

Secretary (to be deposited within the 24 hour window.). The secretary will then send the deposit to the bank and forward the paperwork to the Treasurer’s Office via email within 2 days. The secretary will attach the proper fund codes. Secretaries should maintain the original documentation in their buildings. Each school secretary will be provided with a deposit sheet with appropriate fund codes for their building. If a secretary is not available, money should be brought to the BOE office.

* Financial Reports will be provided online on a daily basis for Principals, Club Advisors, Coaches, Grant Coordinators and Supervisors. It is important for Coaches and Advisors to monitor their funds closely for accuracy. If a receipt or expenditure is improperly coded, the Treasurer must be notified by email within 30 days.

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DONATIONS

The Board must approve all donations monetary and non-monetary. The person receiving the donation must inform the Superintendent’s office, so the donation can be placed on the Board Agenda. A letter will be sent from the Superintendent’s office to the donor to thank them for the donation. The letter will also provide documentation for tax purposes.

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ACTIVITY FUNDS

Activity advisors, coaches and principals must prepare budgets (spending plans) for all activity funds by June 1st of each year, as designated by the Treasurer, for the following school year. Forms will be distributed at least two weeks prior to deadline. These budgets will be part of the appropriations that are approved by the Board of Education. If budget revisions are needed, a budget revision form (in the appendix of this document) must be sent to the Treasurer.

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FUNDRAISING

The Board of Education acknowledges that the solicitation of funds from students by students must be

limited since compulsory attendance laws make the student a captive donor and since such solicitation may disrupt the program of the schools. For purposes of this policy “student fund-raising” shall include student solicitation and collection of money for any purpose including collection of money in exchange for tickets, papers, or any other goods or services. The Board will permit student fund-raising in school, on school property, or at any school-sponsored event only when the profit therefrom is to be used for school purposes or for any activity connected with the schools. No student, school organization, PTO, PTA, Booster Group or member of the school staff may solicit funds in the name of the school from the public for any purpose without prior approval of the Superintendent.

Student fund-raising by approved school organizations, those whose funds are managed by the Treasurer,

must have the prior permission of the principal and Superintendent. Fundraising by students on behalf of school-related organizations whose funds are not managed by the Treasurer may be permitted on school grounds in accordance with the Superintendent’s administrative guidelines.

Requests must be approved by the Principal and Superintendent and submitted to the Treasurer’s office

for final approval. All requests must be in writing using the approved District forms. Forms can be found on vermilionschools.org. Forms will be retained in the Treasurer’s office for audit purposes. The Board of Education shall be provided with a list of approved fundraisers monthly.

Fund-raising activities must be conducted during non-instructional class time, preferably before and after

school. At the principal’s discretion, the collection of money for pre-paid activities or pre-sale items only may be authorized at a specified time during the school day (i.e., homeroom), as long as this process does not disrupt classroom instruction.

Advisors for approved school organizations shall not accept any form of compensation from vendors that

might influence their selection on a vendor that will provide a fund-raising activity or product that will be sold as a fund-raiser. Furthermore, advisors for approved school organizations shall not accept any compensation from a vendor after a decision has been made regarding a fund-raising activity or a product that will be sold as a fund-raiser.

All money received by a public official (school employee, coach, advisor, etc.…) must be deposited within

24 hours. Deposits must be made as money is collected for an event. Cash and / or checks cannot be held out to pay for purchases.

(Note: Fundraiser must be Board Approved prior to fundraising event)

Prior to Fundraiser

1. Review Board Policy 5830 2. Review Treasurer’s Procedure Manual 3. Sponsor/advisor must request requisitions for purchase orders for all items needed for the

fundraiser. 4. Complete and sign the Fundraiser Approval Form.

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5. Submit to your principal for signature. 6. After approval by the Superintendent, a copy of approved Fundraiser will be returned to the sponsor or

advisor after the board meeting.

After Completion of Fundraiser

The sponsor/advisor needs to turn in receipts and “ok to pay” for any open purchase orders. The fundraiser form must be signed and submitted to the building principal within 30 days of the completion of the fundraiser. After approved by the Superintendent and Treasurer, you will receive a copy of the final fundraiser form. The sponsor/advisor will have 10 days to dispute and changes made to the final fundraiser form. The sponsor/advisor is required to maintain records from the event for audit purposes.

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PAYROLL/PAYCHECKS

PAYROLL

A. Payroll is paid on Fridays on a bi-weekly basis. There are normally 26 pays periods in each year. (See payroll schedule on staff page of District website)

B. Classified employees are required to use timesheets to record hours worked. Timesheets are

approved by the building principal or supervisor and submitted to the Payroll Office by noon on the Tuesday after the previous payroll date.

C. Certified staff do not complete timesheets except for tutoring, special projects, or special area forms

(covering another teacher’s classroom).

PAYCHECKS

Direct Deposit:

A. Direct deposit is mandatory for all employees for payroll.

B. Supplemental job payments will be on a physical check per negotiated agreement.

C. Employee’s pay may be deposited directly into a maximum of three accounts. The accounts may be located at any financial institution. Forms for direct deposit are available on the staff page of the school website. (A voided check or verification from the bank with account numbers need to be turned into the Treasurer’s office to set up these deposit accounts.)

D. Employees will receive their direct deposit notices by email. The email address will be their

Vermilion Local School District email address.

Please Note: It is the employee's responsibility to notify the Payroll Office of any change of address or any change in their direct deposit account information. Deposit of pay may be interrupted if the Payroll Office has not been adequately notified. It is also the employee’s responsibility to verify that their paycheck has been deposited to their bank account. The Payroll Office should be notified within 3 business days of any discrepancies.

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REQUEST FOR LEAVE OR ABSENCE

State Auditors require that the Treasurer's Office have proper documentation for all days that an employee is absent from their assigned duties. Without proper documentation, that employee cannot be paid. Types of leave granted are defined in the VTA Negotiated Agreement and the OAPSE Local #332 Negotiated Agreement. Employees are required to submit their leave requests electronically through the AESOP program. This program is available from the school website. Instructions for use of the Aesop program are available on the school website. This program is password protected. The building principal or supervisor approves all leave requests electronically.

FAMILY MEDICAL LEAVE

If an employee is absent 5 consecutive days for an illness of his or her own or the illness of an individual that meets the criteria, the Superintendent’s Office must be notified. The Family Medical Leave may apply as defined in Board Policy 4430.01 and 3430.01, the VTA Negotiated Agreement and the OAPSE Local #332 Negotiated Agreement. General information from U.S. Department of Labor concerning FMLA is available on the school website.

        

 

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GUIDELINES FOR TIMESHEETS

1. Classified Employees are required to use timesheets to record hours worked. Work calendars are

available on the web site for each employee group.

2. Employees will only be paid for their contracted hours. Any extra time must be pre-approved by their supervisor and reason documented on main timesheets (not a separate timesheet). The employee should maintain the pre-approval of overtime. Documentation if any questions arise. Documentation does not need to be submitted to the Payroll Office.

3. Employees are responsible for entering all leaves into the Aesop system prior to their absence. If an

employee does not enter the leave by 10:00 a.m. on the day of the absence, the supervisor or secretary will be required to enter the leave in Aesop.

4. Lunch times need to be recorded but scheduled break times do not.

5. If the hours on the timesheets need to be corrected, the employee and/or the supervisor will need to approve the corrections. The Payroll Office can also make corrections if necessary.

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ACCIDENT/INJURY REPORT

If you fall, slip or are injured in an accident at work, you are required to complete an Employee Accident Report Form. These forms are on file in each principal’s office. Employees must contact Cindy Akers immediately.

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MILEAGE

According to the VTA and OAPSE contracts, employees who travel as part of their job are to be reimbursed monthly for this mileage at the IRS rate per mile.

The procedure for this reimbursement is as follows:

1. The employee or supervisor will need to submit a quarterly purchase order for this reimbursement. The employee will need to submit a mileage form at the end of each month. The formula for reimbursement is:

MILEAGE x *NUMBER OF TRIPS x MILEAGE RATE = REIMBURSEMENT *Per round trip mileage allowance form in appendix of this document.

2. A request for reimbursement form should be submitted to you supervisor or principal for approval.

3. After the reimbursement form has been properly approved, an ACH payment is processed.

If you have any further questions, please contact the Accounts Payable Office or your supervisor.

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PROFESSIONAL DEVELOPMENT

Professional Development Forms must be submitted ten (10) days prior to attending an event. Once approved, you will receive an emailed copy to your Vermilion Local Schools email. At this time, the employee must put the request for professional leave in AESOP. The Accounts Payable office creates purchase orders for professional development expenses. A reimbursement request for professional development expenses must be received in the Accounts Payable office within thirty (30) days after the event. Include detailed receipts for reimbursement. (See Appendix for professional development Form)

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APPENDIX

Vermilion Schools requisitions completion form 19

Professional meeting reimbursement form 22

Round trip mileage allowance 24

Request for reimbursement for travel or school business 25

Sales project/fundraiser potential 26

Student activity program purpose, goals, budget 28

Budget revision form 30

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