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Wylie Independent School District Finance Department Procedural Manual

Introduction .............................................................................................................................. Page 5 Finance Department Personnel ............................................................................................... Page 5a Finance Department Mission Statement ................................................................................. Page 5b

Purchase Order Guidelines ........................................................................................................ Page 6 Instructions for entering a purchase order into Skyward ......................................................... Page 6a

Check Request ........................................................................................................................... Page 8 Current Year Accounts Payable Check Run Dates .................................................................... Page 8a

Distribution of Accounts Payable Checks ................................................................................... Page 9 Manual Check (check written outside weekly check run) ........................................................ Page 9a Manual Check Form ................................................................................................................ Page 9b

Purchasing Guidelines and Laws .............................................................................................. Page 10

Records Retention Schedule .................................................................................................... Page 15 Destruction of Records .......................................................................................................... Page 15a Records Destruction Form ..................................................................................................... Page 15b

District Pick‐up Procedure ....................................................................................................... Page 16

Cash Receipts ......................................................................................................................... Page 17 Memo Concerning Funds Received on Behalf of Wylie ISD .................................................... Page 17a District Cash Handling Procedures ......................................................................................... Page 17b Returned Checks .................................................................................................................... Page 17c

Petty Cash ............................................................................................................................... Page 18 Petty Cash Form .................................................................................................................... Page 18a

Donations, Small Grants and Awards ...................................................................................... Page 19 Procedures ............................................................................................................................ Page 19a Donation, Grant Award Form ................................................................................................ Page 19b Board Policy ........................................................................................................................... Page 19c

Fundraisers ............................................................................................................................. Page 20 Student Activity Funds ............................................................................................................ Page 21 Journal Entry Form ................................................................................................................ Page 21a Acknowledgement of Responsibilities Form .......................................................................... Page 21b

Campus Activity Funds ............................................................................................................ Page 22

Campus Budget Revision Form – Fund 461 .............................................................................. Page 23 State and Federal Grants ....................................................................................................... Page 23a

Sales Tax ................................................................................................................................. Page 24

Sales Tax Reporting Form ........................................................................................................ Page 25

Travel and Subsistance ............................................................................................................ Page 28 Travel Regulations ................................................................................................................. Page 28a Request to Attend Form ........................................................................................................ Page 28b Travel Forms ......................................................................................................................... Page 28c Meal Reimbursement Rate.................................................................................................... Page 28d Mileage Chart ........................................................................................................................ Page 28e In‐District Travel Log .............................................................................................................. Page 28f

Budget Amendment ................................................................................................................ Page 29 Budget Transfers Online ........................................................................................................ Page 29a Board Approved Budget Amendments .................................................................................. Page 29b Budget Amendment Form ...................................................................................................... Page 29c

Payroll Procedures .................................................................................................................. Page 30 Payroll Helpline ..................................................................................................................... Page 30a Personnel Change Forms ....................................................................................................... Page 30b Supplemental Pay .................................................................................................................. Page 30c Procedures ............................................................................................................................ Page 30d

Payroll Cut‐Off Dates ............................................................................................................... Page 31 Distribution of Payroll Checks .............................................................................................. Page 31a Direct Deposit Information and Form .................................................................................... Page 31b Absence Reporting ................................................................................................................. Page 31c Leave Policy Overview ............................................................................................................. Page 32

WYLIE INDEPENDENT SCHOOL DISTRICT WYLIE, TEXAS

Introduction This fiscal manual has been prepared to provide general information about Wylie ISD Business functions. Additional information may be available within the District’s Board Policies, Administrative Procedures, or other web resources. If assistance is needed in any area of our business operations, please contact any Finance Department staff member listed below: Michele Trongaard, CPA, RTSBA – Chief Financial Officer Donna Nettles– Administrative Assistant Michele Seese, RTSBA – Accounting Manager Meagan Sprang – Accountant Beth Nelson, CTSBO – Accounting Analyst Alison Brown – Accounting Analyst Jennifer Jallo, CTSBO – Payroll Manager Cindy Dering – Leave Specialist Brooke Rannebarger – Benefits Specialist Shelly James – Payroll Specialist Kim Williams – Payroll Specialist Kathy Lipe, CTSBO – Accounts Payable Manager Francesca Jenneman – Accounts Payable Specialist Joan McGahan – Accounts Payable Specialist Susie Stephens – Accounts Payable Specialist Darci Hooten, CPPB, CTSBO – Purchasing Manager Kellee Stemac – Buyer (Travel) Rachel Saldivar – Purchasing Specialist Heidi Smith – Purchasing Specialist Finance Department Personnel – Phone Numbers

Finance Department Mission Statement The Mission of the Wylie Independent School District Finance Department is to provide support to ALL District students, staff, parents, vendors, and the Wylie Independent School District Community and to ensure that all business operations are supportive of the instructional goals and objectives of the District in the attainment of the campus and District performance objectives.

Purchase Order Guidelines

Principal receives the REQUISITION FORM from teacher with the Purchase Order Checklist on reverse side completed verifying the best price available. The completed Requisition Form + Purchase Order Checklist will be kept at the campus or department facility. It is the responsibility of the campus principal or department coordinator to make sure that the Purchase Order Checklist is completed prior to approving the purchase and submitted electronically to Finance Department. The requisition forms are to be filed or boxed at the end of the school year and kept for a period of five (5) years at each campus or department location. Refer to section on RECORDS RETENTION SCHEDULE.

Note: No purchases are to be made in the name of Wylie ISD without a properly approved Purchase Order.

CH (Local) Adopted Wylie ISD Policy

Responsibility for Debts – The Board of Trustees shall assume responsibility for debts incurred in the name of the District so long as those debts are for purchases made in accordance with adopted Board policy and current administrative procedures. The Board of Trustees shall not be responsible for debts incurred by persons or organizations not directly under the Board control; persons making unauthorized purchases shall assume full responsibility for such debts. All purchase commitments shall be made and signed by the Superintendent of Schools or the Finance Department Designee on a properly drawn and issued PURCHASE ORDER, in accordance with administrative procedures. District employees shall not be permitted to purchase supplies or equipment for personal use through the District’s Finance Department.

Requisition is typed into Skyward Software System

Click here for instructions to enter a Requisition

Be sure to use detailed descriptions. If you find that the vendor you are ordering from is not on the approved vendor list or changes need to be made then email the Purchasing Manager or Designee to update the vendor information. The Purchasing Office will notify you as soon as this process is complete.

After all information is entered and the process is complete, make a screen print for the campus/department retention requirement.

Principal checks account number and approves online if everything is in order.

The Purchasing Manager or Designee verifies information and approves online. It is then assigned a Purchase Order number different from the Requisition number.

Purchase Orders are printed in the Purchasing Office. Once a Purchase Order has been approved online and printed, a request for a correction to quantities or price must be submitted via email to the purchasing office.

A copy of the approved Purchase Order is distributed electronically via email to the appropriate campus or department.

When the items are received as ordered, receive on‐line in the Skyward software system. Please do this accurately and in a timely manner so that vendors can be paid. Payment cannot be made to vendors on a particular purchase order until merchandise receipt is confirmed online.

The original invoice should be scanned by the vendor to the Wylie ISD Finance Department to attention of Accounts Payable at [email protected] or mailed to P.O. Box 490, Wylie, Texas 75098. If you receive invoices in the mail or in a package, forward them immediately to the Accounts Payable.

The original invoice is then matched with the A/P copy of the purchase order, prices are verified and the invoice is placed in line for payment in the next check run.

Requests to cancel or close a purchase order should be sent via email to the Accounts Payable Office.

PLEASE ALLOW A ONE (1) WEEK TURN AROUND PERIOD FOR THE APPROVAL, PRINTING, AND DISTRIBUTION PROCESS OF A PURCHASE ORDER.

CHECK REQUESTS Requisitions for check requests are entered into the Skyward system following the normal requisition procedures. They are used for items of goods and services that normally do not require a purchase order. Examples are:

Postage for mailing report cards, progress reports, postage meter, etc. Registrations (only if a Purchase Order is not accepted) Field Trip Fees (only if a Purchase Order is not accepted) Entry Fees (only if a Purchase Order is not accepted)

Be sure to indicate “Check Request” in the Narrative when entering a requisition. If an invoice is attached, please enter the invoice number in a line item description.

Scan backup documentation to for check requests to [email protected] **VERY IMPORTANT: Please make a notation in the subject line of the email transmitting back up if copies of all paperwork needs to be mailed with the check to the vendor.

Principal or department head will check account number and approve if everything is in order. All requisitions must be approved on‐line in system before sending over for verification and final processing to Purchasing Department. The check request requisition is then checked for accuracy and matched with the screen print and backup documentation by a Purchasing Department designee. The Purchasing Designee then approves the check request requisition on‐line, and will receive it in the Skyward system prior to forwarding it on to Accounts Payable for payment. A copy of the approved purchase order will be returned to the campus/department for reference only. No further action is required for these purchase orders. Remember ‐ For planning purposes, check requests received in the Purchasing Office by the end of the business day on Friday will be ready to be picked up or mailed on Friday of the following week.

DISTRIBUTION OF ACCOUNTS PAYABLE CHECKS

During the check run, Accounts Payable will separate checks for mailing and checks that are to be sent back to campus (based on the request being stamped “RETURN CHECK”). After the check run is complete, all checks are locked up overnight.

Friday morning (and upon completion of random audit process) checks are taken to the mail facility in the WISD Service Center for mailing. In the event a check is stamped with the “Return Check” stamp, a representative from the campus desire to pick up the check. When the individual picks up the check, they are required to sign the Check Disbursement form.

On occasion the Finance Department will allow vendors to pick up checks in person. If they so desire, the check will be held in the Accounts Payable Manager’s office. When the individual picks up the check, they are required to sign the Check Disbursement form.

MANUAL CHECKS

EMERGENCIES ‐ Any Requests for a Manual Check (a check that must be cut outside of the normal

Thursday Accounts Payable check run) must be approved by the principal at your campus, with a reason noted, prior to being sent to the Finance Department. “I forgot” is not an emergency.

This form must be attached to the Invoice sent to the Finance Department.

Click here for Manual Check form

Purchasing Guidelines and Laws

Responsibility for Purchasing

1. Purchasing Policy a. Complete purchasing policy and procedures followed by the District may be found in the

Texas Education Agency Financial Accountability System Resource Guide (FASRG) in the Purchasing Module.

b. FASRG can be accessed through the TEA website at http://www.tea.state.tx.us/index2.aspx?id=1222&menu_id=645

c. Board policies pertaining to purchasing can be accessed through the http://www.tasb.org/policy/pol/private/043914/

2. Purchasing Authority a. The following persons are delegated the authority to act as agents

i. Superintendent of Schools ii. Interim Chief Financial Officer iii. Purchasing Manager

b. In addition, each principal acts as the purchasing agent for expenditures made from his/her campus and can delegate authority to another authorized agent.

Legal Basis for Bids, Requests for Proposals and Quotations

1. Bids, request for Proposals and Quotations a. Purchases less than $10,000.00. The following limits apply to the TOTAL requisition

amount, not the cost of a particular item. Requisitions cannot be split to avoid obtaining quotes.

i. Requisitions totaling less than $2,000.00 – no quote required. ii. Requisitions totaling $2,000.00 to $9,999.00 – three (3) phone quotes (keep

information on file at campus). iii. Exceptions:

1. Textbooks 2. Books and encyclopedias purchased directly from the Publisher 3. Component repair parts (parts made by the same manufacturer as the

item being repaired and no comparable parts available) 4. Sole source items with letter on file in the Purchasing Department

b. Purchases between $10,000.00 and $25,000.00 i. All School District contracts for the purchase of goods and services valued

between $10,000.00 and $25,000.00 (computers $10,000.00 to $15,000.00) in the aggregate during a 12‐month period must be competitively quoted.

1. A vendor list is established by the District with names of all vendors interested in doing business with the District. EC 44.033.

2. Categories of personal property (called commodity codes) are established and vendors are listed in these categories. EC 44.033.

3. An advertisement for interested vendors is run annually for two consecutive days in a newspaper for the county in which the School District is located. EC 44.033.

4. The District is responsible for keeping a written record of these quotations for audit purposes.

ii. The following items require three (3) written quotes regardless of the amount of the requisition because the District spends more than $10,000.00 annually (does not apply to activity fund purchases):

1. Trophies and Awards 2. Graduation Diplomas, Covers and Inserts 3. Frames and Custom Framing 4. T‐Shirts

c. Purchases greater than $25,000.00 i. All School District contracts for the purchase of goods and services valued at

$25,000.00 or more in the aggregate during a 12‐month period must be competitively quoted. EC 44.031.

1. Awarded vendors are found on the vendor list and will be updated monthly after each Board meeting

ii. Exception to above: 1. Professional Services – architect, physician, certified public accountant,

attorney, surveyor, engineer or state certified real estate appraiser. EC 44.031

2. Sole Source Goods – items only available from one source covered by a patent, copyright, or monopoly; films, books manuscripts; utility services; and captive replacement or component parts for equipment repair. EC 443.031.

3. Emergency repair or replacement of school equipment that has been damaged or destroyed with the approval of the School Board. EC 44.031.

4. Computers with an annual aggregate value above $15,000.00. EC 44.031. 5. School buses with an annual aggregate value greater than $25,000.00. EC

44.031. iii. These contracts must be preceded by a competitive pricing mechanism. EC

44.031. 1. Competitive bids 2. Request for proposals 3. A catalog purchase as provided by Government Code Chapter 2157,

Subchapter B. 4. Texas general services administration contracts (state contract). 5. An inter‐local agreement based on bids or proposals (Cooperatives such

as Region 10 Education Service Center, etc.). 6. Reverse Auction procedure as defined by Govt. Code 2155.062(d).

iv. Notice is required for bids and requests for proposal: 1. To be published once a week for at least two weeks prior to the deadline

for receiving responses.

2. In a newspaper for the county in which the School District’s Central Office is located. EC 44.031.

2. Awarding Contracts a. Purchase price b. The reputation of the vendor and of the vendor’s goods and services c. The quality of the vendor’s goods or services d. The extent to which the goods or services meet the District’s needs e. The vendor’s past relationship with the District f. The impact on the ability of the District to comply with the laws relating to historically

underutilized businesses. g. The total long‐term cost to the District to acquire the goods or services h. Any other relevant factor specifically listed in the request for bids or proposals

3. Enforcement a. District staff members commit a criminal offense if they make or knowingly authorize

component, separate, or sequential purchases to avoid utilizing competitive pricing mechanism when required. EC 44.031

b. Conviction of an offense results in an individual’s: i. Immediate removal from office ii. Inability to serve in any public office in Texas for four years iii. Ineligibility to receive any compensation through state or local government

contracts EC 44.032 4. Bid and RFP Guidelines

a. Competitive Bids i. All bids shall be submitted in sealed envelopes, plainly marked with the name of

the bidder and the time of opening. ii. A bidder may withdraw a bid due to a material mistake in the bid. iii. Bids may not be changed for the purpose of correcting errors after the bids have

been opened. iv. Bids received after the specified time will not be considered. v. The Board has the right to reject any and all bids. vi. Tie Bids:

1. If the District receives two or more bids that are identical, the selection of the winner shall be by the casting of lots.

2. If only one of the bidders submitting identical bids is a resident of the District, that vendor will receive the award.

b. Contract length for Bids and Proposals i. Contracts obligate current District revenue only for the year in which they are

awarded. ii. Multi‐year agreements are permissible if they contain:

1. The right of the Board to terminate the contract at the end of each budget year.

2. An appropriate funding‐out clause to allow termination should funds become unavailable to pay for the contract.

c. Non‐resident bidders must underbid resident bidders by not less than an amount (percentage) by which a resident vendor would be required to underbid in the non‐resident bidder’s state (reciprocity). Govt. Code 2252.001: 2252.002

i. Inter‐local Agreement between school districts, other local governments, and state agencies for the purchase of goods and services satisfies the requirement that contracts be preceded by a competitive pricing.

d. Texas General Services Commission may provide and the District may use state contract prices and vendors to satisfy the requirement that contracts be proceeded by a competitive pricing.

i. Cooperatives may be established by school districts, regional education service centers, county departments of education, and other local governments to pool goods and services needs in order to obtain optimal pricing.

ii. The School Board must approve a contract with the governments unit operating the cooperative.

e. Food Service purchases for personal property exceeding $25,000.00 must utilize a bid, proposal, state or federal contract, cooperative purchasing agreement, inter‐local purchasing arrangement due to federal school lunch program requirements.

Responsibility for Purchasing

1. Ethics a. The competitive nature of the public purchasing arena and the expenditure of significant

amounts of public funds require ethical standards to be incorporated into the foundation of all purchasing functions.

i. The Staff Member shall not: 1. Intentionally misrepresent official policies of the School District or

educational organization and shall clearly distinguish those views from personal attitudes and opinions.

2. Accept gifts, gratuities or favors that impair or appear to impair professional judgment.

3. Offer any favor, service or thing of value to obtain special advantage. 4. Falsify records, or direct, or coerce others to do so.

ii. All District members are public servants and therefore subject to Title VIII of the penal code, regarding offenses against public administration, including bribery, corrupt influence, perjury and falsification, obstructing governmental operations and abuse of office.

iii. Staff members shall honestly account for all funds committed to their charge and shall conduct financial business with integrity.

2. Conflict of Interest a. School District employees are limited to the types of employment in which they may be

involved outside of normal school activities. b. An employee shall not accept or solicit any gift, favor, service or other benefit that could

reasonably be construed to influence the employee’s discharge of assigned duties and responsibilities.

c. An employee shall not have a personal financial interest, a business interest, or any other obligation that in any way creates a substantial conflict with the proper discharge of assigned duties and responsibilities or that creates a conflict with the best interest of the District.

d. Each employee shall disclose, to the best of his or her knowledge, in writing to the Superintendent or designee any financial or ownership interest in any business or other purchase arrangement with the District.

e. An employee who believes he or she has or may have a conflict of interest shall take action if necessary to ensure that the District’s best interests are protected. (Board Policy, DBD Local).

Buyer’s Guide and Preferred Vendor Lists

1. General Guidelines a. The Purchasing Department must approve purchase orders prior to any purchases being

made. Anyone who makes a purchase without a purchase order will be making a donation to the District.

b. Employees should not purchase materials with their own money with the intention of being reimbursed by the District. Instead, the purchasing procedures outlined in the next two sections should be adhered to.

2. Approved Vendor List a. The Purchasing Department maintains the approved vendor list. The list is based on

categories derived from goods or services for which the District has received proposals or intends to take proposals. A vendor may request to be placed on the list in one of the following ways: i. The vendor mails, faxes or emails a letter to the Purchase Department indicating the

goods or services offered, company address, telephone number and contact person. ii. A sales representative may personally visit the purchaser after scheduling a time to

meet and leave the information for which the company would like to be considered to provide to the District.

iii. A staff member may see a need to make a purchase from a sole source, a category not listed, or has found a particular vendor who can supply goods or services cheaper than an existing vendor.

b. A vendor may be removed from the approved list by failing to respond to a proposal, failing to update addresses and telephone numbers, withdrawing a proposal, failing to honor prices or making false or misleading statements (written or oral) during any business negotiation with the District. Once removed, a vendor will not be reinstated on the list until the company can demonstrate that any past problems have been corrected and the organization can meet all District requirements.

RECORDS RETENTION SCHEDULE CPC Local and Legal A “local government record” means any document, paper, letter, book, map, photograph, sound or video recording, microfilm, magnetic tape, electronic medium, or other information – recording medium, regardless of physical form or characteristic and regardless of whether public access to it is open or restricted under the laws of the state, created or received by the District or any of its officers or employees, pursuant to law or in the transaction of public business. The term does not include:

1. Extra identical copies of documents created only for convenience of reference or research by District officers or employees.

2. Notes, journals, diaries, and similar documents created by a District officer or employee for his or her own personal convenience.

3. Blank forms, stocks or publications, and library and museum materials acquired solely for the

purposes of reference or display.

4. Copies of documents in any media furnished to the public under the Open Records Act or other state law.

Click here for Wylie ISD Retention Schedule

Destruction of Records

1. Verify destruction dates for each record on local retention schedule. (Located on the Portal).

2. Submit Request for Records Destruction Form to Records Management Officer (Interim CFO) with

necessary information required. Click here for Records Destruction Form

3. After approval from Records Management Officer, records may be destroyed by using

appropriate method. Click here for records pickup by District procedure.

Records Destruction Procedure Action Shred of Texas 2848 Anode Lane Dallas, Texas 75220 Member of National Association for Information Destruction, Inc Phone ‐ 214‐352‐0113 Fax – 214‐352‐7474 Email: [email protected] http://www.actionshred.com/ They will bring a truck on‐site to pick up records and issue your organization a Certificate of Destruction to be kept with Request for Records Destruction. The approval authorization and Certificate of Destruction should be kept in a safe place PERMANENTLY.

CASH RECEIPTS Funds collected from all sources within the District shall be receipted by a designee on that campus or department and deposited to the appropriate District account at the District Depository (currently Inwood National Bank) on the same day, if possible, using a pre‐printed and pre‐numbered deposit slip. Money should be kept in secured areas (preferably a safe) of the building at all times. The pink copy of the deposit slip (with proper budget code and brief description) that is bank endorsed should be send to the Finance Department ASAP! The yellow copy of the deposit slip should be kept in the possession of the campus or department. All checks deposited into a Wylie ISD bank account must be identified by their proper organization, group, activity, etc., on the bottom part of the check in the memo space. All campuses/departments will be assigned a bank endorsement stamp with a unique number to be used on the back of each check. You can request additional deposit slips by sending an email to [email protected]. Do not make a deposit on behalf of Wylie ISD without an official pre‐printed deposit slip. The District will not provide cash checking services to employees, students, or community patrons.

Click here for memo concerning funds collected on behalf of Wylie ISD. Click here for District Cash Handling Document, Procedures and Forms

RETURNED CHECKS

All checks issued to Wylie ISD by any individual that are returned to the District’s depository (NSF, etc) will be run through the bank a second time. If the check is returned to the District’s depository a second time or if the individual’s account is closed, the check will be reversed out of the account code that it was originally deposited into. The check is then sent to the District’s Finance Department. A Finance Department employee will determine the campus and/or department to whom the check was written to and will then send it to the appropriate personnel to collect the funds and redeposit into the proper account.

PETTY CASH Petty Cash should be used only for small (under $25.00) incidental and/or emergency purchases, postage, etc. As expenditures are made, receipts are kept with the Petty Cash funds, with the proper account number to be charged for that purchase. Please use a tax exempt form with purchase. No tax will be reimbursed back to employee. Write or circle on each receipt the amount that is being reimbursed. The funds and receipts should be kept in a locked box with one person responsible. When cash is running low, all receipts are totaled by account and a Petty Cash Reconciliation Reimbursement Request is prepared for that amount. You will enter a check request into Skyward and attach the Petty Cash Reimbursement Form and receipts to send to the Purchasing Department for reimbursement. Refer to Check Request Instructions in Finance Department Procedural Manual The check request will be processed according to when it is received in the Finance Department following the yearly payment schedule.

Click here for petty cash form

DONATIONS and SMALL GRANTS Small Grants (example – Wal‐Mart, Target, Meadows Foundation, etc). Do not include any State or Federal Grants The definition of a donation:

1. The act of giving to a fund or cause, 2. A gift or a grant

Any individual or group, including PTA or Booster Clubs, that wishes to donate to the District money, material, or equipment that is valued $5,000.00 or more shall follows instructions attached to this manual. Only in special circumstances with the District accept materials or equipment from an outside organization as a donation. It is acceptable for the outside organization to set stipulations on what they would prefer the designee purchase with the donation money but the District will purchase the item(s).

Click here for instructions of donation or small grant $5,000 or more Click here for Small Grant and Donation form Click here for Board Policy CDC (Local)

FUNDRAISERS In accordance with Board Policy FJ (LOCAL), fundraising activities by student groups and/or school sponsored projects shall be allowed, with prior administration approval and under the supervision of the project sponsor, for students in all grades. All fundraising projects shall be subject to the approval of the principal. Funds collected from these projects shall be in accordance with Board Policy CFD (LOCAL). Each school shall have and maintain campus activity funds and/or student activity funds to manage class, organization, school fund and/or any other funds into which students have put money in the name of the school District. All monies collected shall be receipted by the campus principal or a designee and deposited to the appropriate District account at the District depository on the same day if possible. (A carbon copy of the receipt with appropriate coding written on the slip must be sent to the Finance Department immediately after the deposit is made.) The Principal of the school shall be responsible for the proper administration of each organization’s funds in accordance with state and local laws, District‐approved accounting practices and procedures and state approved guidelines. Student Activity Funds and Campus Activity Funds shall be included in the annual audit of the District’s fiscal accounts. Monies collected by student groups shall be disbursed only for purposes authorized by the organization or upon approval of the sponsor. The principal or a designee shall approve all disbursements. All funds raised by student organizations must be expended for the benefit of the students. FUNDRAISERS: Depositing and Maintaining Money:

Money that is to be accounted for in the Campus Activity Funds (461) should be deposited to the appropriate revenue budget code. Check with Finance Department for appropriate code.

As soon as the fundraiser is complete and the funds are deposited email a budget revision request to the Accounting Dept. email address, [email protected]. When dealing with 461 accounts the sub‐object code in the revenue account (ex. 461‐00‐5749.00‐xxx‐000000) must match the sub‐object code in the expense account (ex. 461‐11‐6398.00‐xxx‐011000).

Click here for instructions on Small Grant or Donation deposits into Fund 461 in the amount of under $5,000.

Use appropriate sub‐object codes for donations into Fund 461.

Click here for appropriate sub‐object codes

Money that is to be accounted for in the Student Activity Funds (865) should be deposited into the appropriate student group code assigned.

Student Activity Funds (865)

Student Activity Funds (under control of the campus principal) shall be collected, receipted, and deposited to District’s current depository on a daily basis. Refer to cash handling

procedures. Student Activity funds shall be used exclusively for the benefit of students. Typical uses include travel, awards, banquets, parties, supplies, etc. These funds shall be used at the discretion of the student organization through designation of an organization sponsor. All expenditures and payments to vendors shall be centralized through the District’s Finance Department. Authorization must be obtained by the campus principal prior to any fundraiser. Activity funds shall be audited and must adhere to accepted business practices.

To establish an activity account, an organization should have elected student officers and a Student Activity Fund Account Information form needs to be completed and sent to the Finance Department. The assigned organization sponsor shall be responsible for the proper management of the student activity accounts and is required to complete the Acknowledgement of Responsibilities of Faculty Sponsors of Student Groups form. An email should be sent to the Finance Department to obtain an account code for a new student group.

Since Student Activity Accounts are trust funds that the campus manages on behalf of the students, accountability for these funds is extremely high. All Activity Account records must be maintained for a period of seven (7) years.

If funds are owed to or from a student activity fund to another student group, campus, or department a Journal Entry form must be sent to the Accounting email ([email protected]) to have a journal entry made to Wylie ISD’s general ledger.

Click here for Journal Entry Form

Click here for Acknowledgement of Responsibilities Form

Campus Activity Funds

Campus Activity Funds (under control of the campus principal) shall be collected, receipted,

and deposited to the District’s current depository on a daily basis. Refer to cash handling procedures.

Campus Activity Funds are primarily used to benefit students. Typical uses include field trips, fees, awards, incentives. Budgeted funds shall not be used to generate activity funds, nor shall staff (administrative/support) earn wages while generating activity funds. Giving of staff time to generate activity funds shall be voluntary.

Campus Activity Funds generation shall be a passive activity and shall not distract from the District’s overall primary educational purpose. The generation and expenditure of campus activity shall be held to the same standard and scrutiny as that of appropriated funds. Activity funds shall be audited and must adhere to accepted business practices. All campus activity fund records must be maintained for a period of seven (7) years.

Campus Activity Revenue and Expenditures

1. After a fundraiser or sale is complete and all funds are collected and deposited in the Wylie

ISD’s Depository Bank, a designee from the campus shall send an email to the Accounting Dept. at [email protected] with an attached Budget Revision form.

2. Revenues should be deposited into the accounts listed below:

461‐00‐5749.00‐campus (for all campus funds for general usage) 461‐00‐5749.01‐campus (designated for music) 461‐00‐5749.02‐campus (designated for Athletics) 461‐00‐5749.03‐campus (for book fairs only, other library funds collected should be deposited into sub‐object code .00)

461‐00‐5749.04 – Coca Cola Funds only (do not deposit money into this account) 461‐00‐5749.05‐campus (for service projects) Any other revenue appropriate sub object codes

3. All deposit slip reference numbers should be listed on the budget revision form. 4. All sales tax should be deposited into 461‐00‐2181.00‐XXX or 865‐00‐2181.00‐XXX.

5. Sales tax should not be included in budget revision.

6. The form should indicate the revenue and expenditure account codes that need to be revised. Revenues and expenditures should equal. Sub Object Codes should be used with expenditure codes to correspond with revenue. Refer to the sub object codes listed on #2.

7. Once the budget revision has been approved it will entered into Skyward, purchases may

be made against expenditure accounts codes using required Wylie ISD approved purchasing procedures.

Click here for Budget Revision Form

STATE AND FEDERAL GRANTS If the District receives more than $5,000.00 in block grant funds to be used as the District determines appropriate, it shall provide evidence to TEA that a public meeting or hearing was held in a timely manner solely to seek public comment on the needs or uses in block grant funds. Click here for link to Board Policy CBB (Legal) The District currently participates in many State and Federal Grants. Click here for Grant Procedures

SALES TAX INFORMATION GUIDELINES

Taxable Status of Purchases

Purchases by a campus for educational or instructional use or for administrative use necessary to the educational function of the school are exempt from tax (office supplies, duplicating paper, etc.)

Who can use it?

The District exemption status may not be utilized by parent, patron, or alumni organizations to secure exemption from sales and excise taxes. Parent/teacher organizations and booster clubs must apply for their own exemption.

Is it taxable?

Items which become the personal property of the student, even though connected with a school or organization, are not exempt from tax. The exception would be that items which are purchased through budgeted or student activity funds as an award to a student (perfect attendance and honor roll t‐shirts) are not taxable.

Collection and Remittance of Sales Taxes:

Tax should be included in the total price: Example: Sell pencils in machine $.25

Divide total sales by 1.0825. .25/1.0825 = .23

.25‐.23 = .02 sales tax due to state

Where and how do we remit the tax?

Sales tax collected by the school should be submitted to the District’s Finance Department as collected unless vendor pays sales tax (book fairs, school pictures). Payment is made to State Comptroller on a monthly basis.

Step 1:

Deposit funds with local depository. Write appropriate account code listed below on deposit slip

o 461‐00‐2181‐(org #) or Fund 865‐00‐2181‐(org #) where appropriate. Send deposit slip to accounts payable office as soon as deposit has been made for entry into Skyward software.

Step 2:

Fill out Sales Tax form provided and submit to the Accounting Dept. ([email protected]) by the 10th day of the following month.

Complete each field on form and have principal or director sign and date prior to submitting to Finance Department.

o All schools and/or departments must submit a form on a monthly basis, even if there are no sales made in a given reporting period.

All non‐taxable sales must be reported. o This would include vending and food sales.

Campuses should not report textbook fines, cash overages/shortages, field trip money. Total sales should only include those amounts which represent actual sales by the campus and/or department.

Complete the Sales Tax form on a daily basis as deposits are made. This form should be completed for each month. One of the District Accountants will reconcile the Sales Tax Deposit forms with deposits entered on Skyward. Each campus will be notified if there are any discrepancies.

Non‐Taxable Sales

Ad‐Sales – in yearbooks, athletic programs, newspapers, posters

Admission tickets – athletic, dances, dance performances, drama and musical performances

Admission – summer camps, clinics, workshops, project graduation, banquet fees, bids, prom, homecoming, tournament fees, academic competition fees

Club memberships Cosmetology Services (Products sold to customers are taxable) Discount/Entertainment cards and books Facility rentals for school groups Food and drinks sold at PTA carnivals Sale of food and soft drinks sold during a regular school day, subject to an agreement with the proper school authorities.

For complete list of non‐taxable sales refer to Activity Fund Manual. Taxable Sales

Agenda Books Agricultural Sales Art –supplies and work of art Artistic – CDs, tapes, videos Athletic‐equipment and uniforms Auction items sold Automotive – parts and supplies Band – equipment, supplies patches, badges uniform sales or rentals Book covers Books – workbooks, vocabulary, library, author (when we are the seller) Book Fairs – All books sold (vendor collects and remits tax) Brochure items Calculators Calendars Candles Car‐painting, pin striping Clothing – school, club, class, spirit Computer – supplies, mouse pads Cosmetology products sold to customers Cups – glass, plastic, paper Decals

Directories – student, faculty Drafting – supplies Family and Consumer Science – supplies and sewing kits Fees – copies, printing, laminating Flowers – roses, carnations, arrangements Greeting Cards Handicrafts Horticulture Items Hygiene Supplies Identification cards – when they are sold to entire student body (not just the fine for a lost ID)

Locks – sales and rentals Lumber Merchandise, tangible personal property Magazine – Subscriptions less than 6 months old Magazine – when sold individually Musical supplies – recorders, reeds Parts – career & technology classes (not to include products used in cosmetology) Parts – upholstery PE – uniforms, supplies Pennants Pictures – school, group (if school is the seller) Plants – holiday greenery and poinsettias Rentals – equipment of any kind Rentals – uniforms of any kind, towels

TRAVEL AND SUBSISTENCE Click here for Administrative Travel Regulations referred to in Manual

If requesting to attend a conference or other overnight function.

Person requesting travel will complete the WISD Travel Advance Request form (link below) and submit to Principal/Director for approval with backup information (conference registration form, etc.). Once the travel has been approved, the campus/department can enter requisition(s) and follow the normal travel procedures. Check Requests will not be processed until all backup information and completed Travel form is received in the Purchasing Dept. It is recommended that the requisition not be entered at the campus/department level until all the required paperwork is received from the traveler.

Click here for Travel Forms

Meals will be reimbursed at $36.00 per day, after the submission of the Reconciliation Report. You will qualify for meals based on time of departure and return (see Administrative Travel Regulations link above for time schedule).

Breakfast $9.00 Lunch $12.00 Dinner $15.00

A traveler must be away from the District overnight to be eligible for meal reimbursement.

Mileage will be reimbursed based on the Internet site of Mapquest.com. A printed copy shall be submitted with the Reconciliation Report.

Employees will receive reimbursement of approved expenses through the ACH information on file with the District.

PLEASE NOTE: All hotel receipts must be submitted to the Accounts Payable Manager upon returning to the

District. See Administrative Travel Regulations for In‐District Travel procedures. Click here In‐District Travel Log Click here for Travel Board Policy (DEE Local)

BUDGET AMENDMENTS Local Budget Reclassifications Principals/Directors are authorized to move money from one account number to another account number as long as it is within the same function. This is referred to as a Budget Transfer. Budget Reclassifications within the same function can be requested by entering Budget Transfer online on the current Finance Department software. Click here for instructions on entering a Budget Transfer on‐line.

Board Approved Budget Amendments If your request is for moving monies from an account code in one function to another function, this must be submitted for Board approval prior to expenditures being made. You must complete a Budget Amendment Form and send to the Accounting Dept. email at [email protected] no later than the 8th of the month to be approved at that month’s Board Meeting. After approval from the Board of Trustees, a District Accounting will enter the amendment into the Districts current financial software.

Click here for Budget Amendment Form If you are requesting new funds to be added to the budget (example: donations, additional funding over original budget, etc), you must first seek the approval of the Superintendent or Interim CFO. If approved at the District level you should send the Accounting Dept. via email at [email protected] the above form. This correspondence sent to the Accounting Dept. must be received no later than the 8th of the month to be approved during that month’s Board meeting. After approval from the Board of Trustees the amendment will be entered into Skyward. Click on link for instructions

The Wylie Independent School District Board of Trustees meet every 3rd Monday of each month. Wylie ISD‐Collin County ‐ TASB Policy On Line – Annual Operating Budget CE‐Local

PAYROLL PROCEDURES Payroll and Benefits Hotline (972) 429‐3030 Personnel Change Forms (PCF) Personnel Change Forms are used to notify many different departments (human resources, technology, payroll, benefits, etc.) on changes to your campus and/or department. As soon as you know a change is going to happen, please complete a form online as completely as possible and submit it to the Human Resources Department (Example – Name Change, Address Change, Assignment Change, etc.). If the forms are not submitted in a timely manner, it could result in overpayment of a terminated employee or underpayment of a reassigned employee.

To enter an online personnel change form go the website listed: http://workflow/changeform/

Supplemental Pay Request Supplemental Pay Requests are to be completed for all extra‐duty pay requests with the exception of employees that use the time clock system. They may be submitted online as the work is completed. Supplemental Pay Forms are submitted for Professionals, Para‐Professional and Non‐Employee Game Workers. Pay requests received in the Payroll Department later than the Monday following the cut‐off date will be processed the following pay cycle. Examples of Supplemental Pay (partial list)

Friday Night or Saturday School Tutorial Pay Extra‐curricular bus driving UIL coaching Summer School Teacher Athletic Gate Keepers Lighting and Sound Technicians for Special Building Use Events

Click here for on‐line Supplemental Pay Procedure Instructions

To enter an online supplemental pay form click on link: Wylie ISD Intranet Portal ‐ Forms

Cut‐Off Dates for Payroll Each school year payroll cut‐off dates will be distributed to necessary personnel. Please be sure to have all absences, supplemental pay requests, Personnel Change Forms, and payroll adjustments turned into the Payroll Department on or before the Monday following the cut‐off date. Late submission will result in payment being delayed until the next pay cycle. The dates are on listed on www.wylieisd.net (Payroll and Benefits).

Distribution of Payroll All payroll checks (including employees, subs, temps, and any other employee) are distributed via Direct Deposit into one bank account. Any changes will need to be submitted to the Payroll Department by filling out a new form. Click here for Direct Deposit Form

ABSENCE REPORTING There are several types of leave available to Wylie ISD employees: Local Sick Leave and State Personal Leave. Local leave days may be used for illness of the employee or a member of the employee’s immediate family including doctor and dental visits, or for death of an immediate family member. State Personal Leave may be used for any reason (illness and/or personal business). Leave may only be used in ½ day or full day increments. Earned Local Leave and State Personal Days unused will roll to the next contract year. Substituted employees absences are to be reported through the AESOP system. Absences for Personal Business must be pre‐approved by the principal/supervisor. After the absence is pre‐approved by the principal/supervisor it must be hand‐entered on the AESOP system by the campus/department AESOP operator. For employees that a substitute is not employed, absences will be entered using Employee Access‐ Time‐Off (Personal Leave, Local Leave, Jury Duty, School Business, etc.) Click here for instructions to enter an absence on Employee Access

LEAVE POLICY OVERVIEW The details of the sick leave policy are in DEC Legal and Local or the School Board Policy Manual. State Sick leave Days (earned prior to the 95‐96 school year) can only be used for an illness of the employee, a member for the employee’s immediate family, or the death of an immediate family member (specified in DEC). Local Sick Leave Days can only be used for the illness for the employee, a member of the employee’s immediate family, or the death of an immediate family member. State Personal Leave (earned beginning with the 95‐96 school year) can be used for any reason including: personal business, illness for the employee or a member of the employee’s family member. There are specific guidelines dealing with the use of discretionary days (personal business). For example; the day(s) must be pre‐approved, they cannot be taken immediately preceding or following a school holiday without special approval by the Superintendent, and there are guidelines as to the number of staff members who can be absent at a campus or department at the same time for discretionary days. Sick Leave days are used from the State Sick Leave Balance first, Local Sick Leave Balance second, and State Leave Balance – third. If taking five or more consecutive days of leave it must be pre‐approved by your principal or supervisor and the Superintendent. Personal Business days can only be deducted from the State Leave Balance. Leave used in excess of leave balances is docked at a full‐day’s pay.

What is Extended Leave? Click here for details Extended Leave – Click here for flow chart What is FMLA – Click here for details

For further assistance, please contact the District’s Leave Specialist.

OTHER TYPES OF LEAVE

Extended Leave (Illness, Maternity, Disability) Wylie Sick Leave Bank Overview

Types of Leave are defined under the Wylie ISD web site under Payroll and Benefits. http://www.wylieisd.net/payroll/benefits/benefits.wspx

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