Business Office Procedures

 Splendora ISD Business Office Procedures Manual 2015 - 2016
Splendora ISD Business Office Kevin Lynch, Asst. Superintendent of Business & Operations 23419 FM 2090 Splendora, TX 77372 281.689.3128 phone 281.689.7509 fax klynch@splendoraisd.org ​
2015­2016 SISD Elected Officials Board of Trustees Mr. Rex Fry – President Mrs. Jackie Knott – Vice President Mrs. Suzanne Soto – Secretary Mr. Dan Muirhead – Asst. Secretary Mr. Kenneth “Kino” Manzella – Member Mr. Will Gollihar – Member Vicki Thornton – Member SISD Appointed Officials Dr. Genese Bell – School Superintendent Rick Kershner – Assistant Superintendent of Academic & Human Resource Services Kevin Lynch – Assistant Superintendent of Business & Operations Business Office Phone and EMail Listing ​
Name
​
Title
​
Ext. E­mail Genese Bell Superintendent
4433 gbell@splendoraisd.org Rick Kershner
Asst. Superintendent
4303
rkershner@splendoraisd.org Kevin Lynch
Asst. Superintendent 4496 klynch@splendoraisd.org Tami Greggerson
Dir. Curriculum/Instruction 4328 tgreggerson@splendoraisd.org Troy Reynolds
Curriculum /Federal Programs 4002
treynolds@splendoraisd.org Brian Kroeger Human Resources 4462 ​
bkroeger@splendoraisd.org Deitra Inkster
Administrative Assistant
4001 dinkster@splendoraisd.org Arlene Needham PEIMS Coordinator 4432 ​
aneedham@splendoraisd.org Stacey Swanson
Accountant
4009 ​
sswanson@splendoraisd.or g Laura Daniels
Payroll Coordinator
4015 ldaniels@splendoraisd.org Susan Broussard
Benefits/Secretary
4000 sbroussard@splendoraisd.org Julie Bolster Accounts Payable
4419 jbolster@splendoraisd.org LeeAnn Morrow
HR/Curriculum Secretary
4422 lmorrow@splendoraisd.org 2 ​
2015­2016 Sarah Moore
Cristal Avellaneda
Asst. Superintend Secretary 4333
Receptionist
3128
smoore@splendoraisd.org cavellaneda@splendoraisd.org Table of Contents Section 1 Payroll Guidelines Page 4 Section 2 Purchasing Guidelines Page 8 Section 3 Accounts Payable Guidelines Page 22 Section 4 Accounting Guidelines Page 31 Section 5 Budgeting Guidelines Page 41 Section 6 Employee Benefits Guidelines Page 47 Section 7 NCLB and Federal Grant Guidelines Page 55 3 ​
2015­2016 Splendora Independent School District adheres to all Federal and State Wage Laws and Schedules. Section 1.1 – The Annual Payroll Calendar Good business practice dictates that the District should publish its annual payroll calendar in a manner that is easily obtainable by all employees. This schedule is posted each summer on the District’s Business Office webpage, distributed through flyers in payroll checks and printed in a handout format to be distributed to employees who typically have limited access to the Internet. th
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School district employees are paid twice a month on or about the 12​
and 26​
of the month. Their annual salary is divided by twenty­four and paid in equal semi­monthly installments. Section 1.2 – Required Payroll Deductions Full­time employees of the District do not contribute to the social security program. Instead, they participate in the Teacher Retirement System of Texas (TRS), a state, local and member funded program. Each employee has 7.2% of their gross pay withheld before taxes and contributed to the system. Additionally, the state of Texas contributes an equal amount up to the statutory minimum salary amount for each employee. The District makes a contribution on behalf of each employee for the difference between the state and employee contribution. Also, each employee makes a pre­tax contribution to the TRS­CARE health insurance program of 0.65% of the gross pay. All school district employees are required to have some amount of federal tax withheld from their check and remitted to the federal government. The amount deducted from an employee’s check depends on how many exemptions and filing status claimed by the employee. The IRS form W­4 is the document used by each employee to document their filing status (single, married, married but withhold at the 4 ​
2015­2016 higher single rate) and number of exemptions claimed. Employees usually fill out this form when they first come to work, but they may change their exemptions or status once a year or whenever an event occurs (new baby, divorce, death of spouse, marriage) that changes either one. All employees who were hired after March 31, 1986 are required to pay 1.45% of the gross pay to the federal government for Medicare. Employees not eligible to participate in the TRS program (typically part­time employees, less than 20 hours a week) are required to contribute to a social security alternative plan established by the District under the Internal Revenue Code, Section 457. These employees contribute 7.50% of their gross pay on a pre­tax basis to an individual account, held in trust by the District and the investment company that manages the Section 457 Plan on behalf of the District. There are strict limitations on employee access to this money as it is intended by Congress to function in the place of social security. Child support payments are processed by payroll only when properly received from a county Child Support Office, from the Child Support Services division of the Attorney General’s office or from an appropriate court of jurisdiction. Tax levies from the Internal Revenue Service or payment orders from the Texas Guaranteed Student Loan Fund for repayment of student loans are also processed by Payroll, and are mandatory employee deductions when properly received by the District. Section 1.3 – Optional Payroll Deductions Many optional payroll deductions are available to SISD employees. Among just a few of these are the following options: ● Federal Credit Union savings deduction ● 403b tax sheltered investments ● Health insurance, vision, dental, cancer, additional life, short­term disability and other health­related coverages ● Professional organization dues Section 1.4 – Direct Deposit The Texas Labor Code, Section 61.016, specifies that the District may choose the form of payment to its employees. The three choices prescribed by law are: 1. Cash payment in U.S. currency 2. Written, negotiable instrument in U.S. denomination (check), or 3. Electronic transfer of funds. 5 ​
2015­2016 In order to conserve District funds and improve productivity, the electronic transfer of funds (Direct Deposit) has been determined to be the most efficient system of paying employees. Direct payroll deposit is encouraged for all employees. Direct Deposit can be made to any bank, savings or brokerage account in the United States Federal Reserve banking system as long as an account number and an ABA routing number are available. Signing up for Direct Deposit is quick and easy. The appropriate form is available from the Payroll or Personnel Departments or on the District Intranet site. In addition, those who choose Direct Deposit as their form of payment will receive their funds one day early. Section 1.5 – Timekeeping System The following regulations apply to the timekeeping system for Splendora ISD. 1. All non­exempt employees shall use the time clocks located on their campus or department. 2. All employees must submit an absence in Aesop each time that person is not in Splendora ISD on a day the employee is scheduled to work. This includes flex­days, sick days, personal days, or days not in district for work­related travel (workshops, conferences…). An absence in Aesop must also be submitted for non­contract days. 3. Non­exempt employees shall clock in and out according to the schedules assigned by the principal or department director. Any variance from the regular schedule must be pre­approved. 4. Employees are not allowed to clock other employees in/out. 5. Most time clocks are programmed to include lunch breaks. Any non­exempt employee who ​
leaves the campus or workplace for lunch must clock out/in. Any non­exempt employee whose lunch varies from the amount of time programmed must also clock out/in. (For example: If the time clock is programmed for a 30­minute lunch and your lunch break is 45 minutes, you must clock out/in.) In addition, time clocks ​
not programmed to include lunch breaks will require the employee to clock out/in. 6. Timecards shall be reviewed and signed by both the employee and the principal/director. (No signature stamps, please.) 7. Timecards shall be alphabetized by each campus/department and turned in to the payroll department every two weeks. 8. For non­exempt employees, if the timecard adds up to the total hours required for that week, no additional paperwork is necessary. 9. A manual timesheet shall be used to report an overage or shortage of hours. These timesheets are to be submitted to the payroll department according to the payroll calendar. 10. Absences of three or more continuous work days shall include a written statement from the attending physician or practitioner. These statements shall be retained at the campus/department level. Documentation for jury duty/subpoena should be sent to the payroll office. 6 ​
2015­2016 11. All compensatory (comp) time, overtime, or “extra time” shall be approved in advance by the principal/director. All compensatory and overtime in excess of 40 hours will be calculated by the payroll department at time and a half rate. 12. In accordance with board policy DEC (LOCAL), all absences will be calculated as ​
full or ​
half days. For non­exempt employees, a shortage of hours less than one­half day will be reported on the manual timesheet as comp time used. (For example: An employee’s normal day consists of 7.5 hours. They report to work for only 1.5 hours and then leave sick. The employee will be charged 3.75 hours (1/2 day) local/state leave, if available, and then charged 2.25 hours comp time used.) Comp balances will be reviewed at the end of each semester and payroll will be processed accordingly. Note: A negative comp balance may result in a manual payroll dock at the employee’s hourly rate. 13. For non­exempt employees, all compensatory time/overtime, as well as manual docks, will be calculated in 15­minute increments as follows: 0­7 minutes over = no comp/overtime 8­22 minutes over = 15 minutes comp/overtime 23­37 minutes over = 30 minutes comp/overtime 38­52 minutes over = 45 minutes comp/overtime 53­67 minutes over = 1 hour comp/overtime The same formula applies to manual docks: 0­7 minutes short = no manual dock 8­22 minutes short = 15 minutes manual dock 23­37 minutes short = 30 minutes manual dock 38­52 minutes short = 45 minutes manual dock 53­67 minutes short = 1 hour manual dock Splendora Independent School District adheres to all Federal and State Wage Laws and Schedules. 7 ​
2015­2016 Section 2.1 – Purchasing Overview There are a number of Board policies that govern purchasing in a school district. Splendora ISD’s policies can be found on the Internet at ​
http://www.tasb.org/policy/pol/private/170907​
, which is the TASB On­Line Policy manual for the District. Some of the policies are state legal policies; others are more detailed, local policies. Each contains valuable information regarding purchasing rules and every administrator and campus secretary should be familiar with these policies. Section 2.2 – Responsibility for Purchasing The main focus of the Purchasing Office is to facilitate the acquisition of goods and services in order to meet the needs of schools and departments. The District’s objective is to purchase the best value of products, materials, and services at the lowest practical prices within relevant statutes, policies, and procedures. All Purchases should go through the Purchasing Dept. Section 2.8 ­ SISD Purchasing Guidelines A. Purchases Board Policy, State and Federal laws mandate that all purchases made by Splendora I.S.D. must be in compliance with bid laws. Since the majority of items and services purchased by the district are required to be bid, the purchases must be made from vendors who have been awarded contracts for these items and/or services from vendors that are members of SISD Cooperatives. The purchasing office posts this information on the SISD Purchasing website throughout the year. Annual contracts and Cooperatives are listed on the District Website under Purchasing. This information contains the vendors who have been awarded the bids along with their terms and conditions. 8 ​
2015­2016 B. Quotation Threshold The district has a quotation threshold as listed below: $2,000.00 to $10,000.00 will need 1 quote (Three quotes preferred) $10,000­$25,000 will need 3 quotes The exceptions to this would be professional services, sole source purchases and items or services already been through a bid process. All Purchases need to go through the ​
Assistant Superintendent of Business and Operations or Director of Purchasing or designee for approval. D. Spot Purchases Principals and budget managers have the authorization to make spot purchases of $100 or less. A spot purchase is a one­time purchase occasioned by a small requirement, an unusual circumstance, or to take advantage of a favorable market condition. The spot purchases will be handled the same way as a “Direct Pay Request” with the exception being that the purchasing office will not have to approve these. A tax exemption form, available from the principal or budget manager, must be presented to the vendor at the time of the purchase. SISD does not reimburse for state sales tax. E. Purchase of Instructional Supplies and Materials Instructional Supplies and Materials are purchased from the District approved Primary Vendor ­ Splendora ISD Warehouse. Limit requests for these products to this source only. F. Purchase of Office Supplies Office Supplies are purchased from the District approved Office Products Supplier ­ Splendora ISD Warehouse. Limit requests for office products to this source only. H. Annual Aggregate Category Dates 1. The District establishes the 12­month period to comply with annual aggregate value of a category of goods or services to run from July 1 to June 30 of the following year. 2. For item categories that exceed $50,000 as per State and $25,000 as per local during this date range, a competitive pricing mechanism will be employed to select a contractor to supply the goods or services requested. I. Purchase of Computer Hardware/Software/Supplies 1. If you plan to purchase a computer or computer hardware, contact the Technology Department and use the approved vendor. 2. Before any computer equipment, software, and/or supplies may be ordered the purchase order requisition must be submitted online and approved by the Technology Director or designee. K. Record Keeping See Board Policy 9 ​
2015­2016 ​
L. Open Records The Splendora Independent School District complies with Open Records statutes as outlined in Title 110A Article 5252­17a, of the Revised Civil Statutes of the State of Texas. Special attention is called to Section 3(a) (4) which states the following exceptions to open records: "Information which, if released, would give advantage to competitors or bidders." Section 2.9 – Unauthorized Charges/Purchases 1. Any commitment to acquire goods or services from budgeted funds prior to securing a bona fide purchase order or without prior approval from the Purchasing Director or designee is prohibited. Anyone creating or authorizing such a commitment prior to securing a purchase order or obtaining authorization may be personally liable for payment of such agreement. 2. The only official authorized to obligate or commit the district involving the acquisition of goods or services from budgetary funds is the Purchasing Director or Business Office designee. 3. All exceptions to this policy are to be made in writing by the Chief Financial Officer or the Superintendent of Schools. 4. No purchases of $500 or greater are authorized without issuance of a Purchase Order or authorization from the Purchasing Director, and payment will not be made for such purchases. 5. Anyone creating or authorizing such a commitment prior to securing a purchase order will be held personally liable for payment of such agreement and/or may be liable to prosecution under the Texas Penal Code Chapter 39 Abuse of Office, Section 39.01. 6. No goods or services are to be ordered or repairs made without a Purchase Order (P.O.) number having been issued prior to placing the order with the vendor. The individual placing an order without a P.O. number will be responsible for payment of the invoice. Section 2.10 – Purchases for Individuals 1. Any commitment to acquire goods or services in the name of the Splendora Independent School District for personal use or ownership is prohibited. Any individual making such a commitment may be liable to prosecution under the Texas Penal Code Chapter 39, Abuse of Office, and Section 39.01. 1. Staff members or their designees are requested to NOT call in purchase order numbers to vendors upon receipt of said document without the expressed approval of the Purchasing Director or designated representative. This will avoid duplicate orders and duplicate billings. Section 2.11 – Tax Exemption 10 ​
2015­2016 1. The Splendora Independent School District is exempt from payment of taxes under Chapter 20, Title 122A, Article 20.04. Revised Civil Statutes of Texas, for the purchase of tangible personal property. 2. The District is exempt from sales tax because it is a public, free school, is tax supported, and operated under the Texas Education Agency. 3. Any use of the District's tax exemption certificate for personal purchase is prohibited. Anyone using the District's tax exemption certificate for personal purchases may be liable to prosecution under the Texas Penal Code, Chapter 39, Abuse of Office, Section 39.01. 4. All purchase orders notify vendors of the District’s tax exempt status. When placing a confirming purchase order with a vendor, the school or department should indicate to the vendor that the District holds this exempt status and should not be charged tax. 5. The Texas Sales Tax Exemption Certificate may be requested from the Controller's Office or Chief Financial Officer’s Office. Section 2.13 – Purchase Orders A. Purchase Order/Requisition The purpose of the Purchase Order/Requisition is to give staff members a method to ask for goods or services. 1. A purchase order/requisition, after it is approved, is not a contract but an offer. If the purchase is made from a bid award or at the time a vendor ships materials listed on the purchase order than the purchase order becomes the contract document that commits the district to an obligation. a.
The Splendora Independent School District utilizes the purchase order document as the official contract for purchasing. All requests for purchase shall be submitted electronically by the campus/department secretary or designee in Splendora ISD’s financial requisition software. Once a purchasing requisition is submitted online, it must be approved by the direct supervisor and then submitted for final approval by the Executive Director of Finance or designee. Once approved, the requisition is converted into a Purchase Order, printed and distributed to the originator. During the approval process, the Executive Director of Finance or designee, in conjunction with the Assistant Superintendent of Academics, ensures financial and programmatic compliance in the expenditures of all funds (Federal, State, Local, and Grant). b.
The purchase order will remain in effect as a valid offer and/or contract binding the District with a supplier for 90 days from the date of its approval by the Purchasing Director. It will be the requesting department’s responsibility to re­submit a new purchase order document for items needed or services required beyond that date. All purchase orders that reach a maturity date of 90 days may be evaluated by the Purchasing Director or Executive Director of Finance as to its possible cancellation 11 ​
2015­2016 or closing at that time. All budget managers will be notified of all purchase order cancellations or closings. c.
Distribution of purchase order copies are generally as follows: 1.)
Original ­ (White) To the vendor 2.)
Accounts Payable File ­ (White) Accounts Payable Office 3.)
Receiving Copy ­ (Pink) Budget Manager (Unless directed otherwise) 2. All purchases shall be submitted through the online purchase order/requisition system and be approved prior to the purchase being made. (Approval must occur prior to the purchase to ensure financial and programmatic compliance in the expenditure of all funds. If approval has not been obtained prior to the purchase, the reimbursement will not occur if the purchase order/requisition is not in compliance with Federal, State, Local, or Grant programmatic and/or financial requirements). a. Please complete all information requested on the screen with a detailed description. b. Use only one purchase order per vendor. c. Items being purchased from one vendor but from different budget codes may be listed on one purchase order. Items for each designated code should be listed and totaled separately. d. Pending delivery, the pink copy of each purchase order is sent to the Budget Manager. When the order is received, the pink copy should be signed and any notation made on it concerning the accuracy of the order. The pink copy should promptly be returned to the accounts payable office. Packing slips and delivery tickets should be attached to the pink copy. A signed pink copy must be received in the accounts payable office before payment can be made. e. Purchase orders are used to order materials or services. Please do not process a purchase order if an item or service has already been ordered and received. B. Detailed Purchase Order Information a. A purchase order must be clear and accurately represent all requirements. Purchase Orders should include the following: 1.) Company Name and Address 2.) Purchase Order # 3.) Purchase Order Date 4.) Ship To Name and Address 5.) Vendor’s Name and Address
6.) Quantity and Unit 7.) Description of goods or services 8.) Unit price 9.) Discount 10.) Freight and/or Delivery Charges if applicable 12 ​
2015­2016 11.) Total Price 12.) Correct Budget Code 13.) Proper Authorizations C. Authorization/Approval of Purchase Order 1. A properly authorized purchase order must include the approval of: a. The Budget Manager (Principal or Director at Campus or Department Level) b. The Assistant Superintendent of Academics c. The Technology Director, if the purchase is technology­related d. The Executive Director of Finance (or designee) to ensure financial and programmatic compliance in the expenditure of all funds D. Conditions Of Purchase (Items below apply to and become a part of the terms and conditions of SISD Purchase Orders.) 1. INSTRUCTION TO VENDOR: This order is subject to the following instructions, terms and conditions of the Splendora Independent School District. a. Under no circumstances is the amount of this purchase order to be exceeded without prior approval of the Purchasing Director or designee. b. Our purchase order number must appear on all invoices, delivery memorandum, bill of lading, packages and correspondence. c. Address all communication (excluding invoices) concerning problems with this purchase order to Splendora Independent School District, 23419 FM 2090, Splendora, Texas 77372. 2. CONDITIONS OF PURCHASE a. Validation​
: This is a valid order only when a purchase order number appears in the space provided.
b. Authorization​
: Splendora Independent School District will not be responsible for articles delivered and/or services performed without a specific written purchase order. c. Articles or Service​
: Articles to be delivered and/or services to be performed shall be in accordance with the terms, prices, delivery time, specifications, and conditions as recorded on your bid proposal and as itemized on this order. No substitution of articles or change of any nature shall be made without the authorization of the Purchasing Director or designee. If you cannot fill this order as specified please notify the Purchasing Director in writing. d. Price Changes​
: The district accepts your bid as recorded on your bid proposal and on this order but reserves the right to cancel the order if the prices are to be increased prior to the delivery of articles or the completion of services. Therefore, do not fill this order at increased prices without authorization from the Purchasing Director or representative. No separate charges except those clearly recorded on your bid proposal and on this order can or will be allowed. e. Taxes​
: The District is exempt from the payment of (1) federal excise taxes, (2) federal transportation taxes, (3) Texas State or Local sales taxes. If it is determined that the prices quoted are recorded on this order or the invoice rendered includes any 13 ​
2015­2016 such taxes, the amount of the taxes will be deducted from the total of the invoice. Tax exemption number is 1­74­6000661­6. f. Warranty, Guarantee, Laws And Regulations: By accepting this order you hereby in addition to the guarantees and warranties provided by law expressly guarantee and warrant as follows: 1.) Warrant that the articles to be delivered hereunder will be in full conformity with the specifications or with the approved sample submitted and agreed that this warranty shall survive acceptance of delivery and payment for the articles and that you will bear the cost of inspecting and/or testing articles rejected. 2.) Guarantee and agree that the articles to be delivered hereunder will not infringe on any valid patent trademark, trade name, or copyright and that you will, at your own expense, defend any and all actions or suits charging such infringement and will save the District, its agents and employees, harmless in case of any such action or suit. 3.) Warrant that the articles to be delivered hereunder will be manufactured, sold, and/or installed in compliance with the provisions of all applicable Federal, State, and Local laws and regulations. 4.) That nothing contained herein shall exclude or affect the operation of any implied warranties otherwise arising in favor of the District. g. Transportation​
: All shipments are to be made "F.O.B. Destination, Freight Prepaid" unless otherwise specified on your bid proposal and on this purchase order. When articles are sold "F.O.B. Point of Origin" and the District's purchase order so confirms. Please pre­pay shipping charges and record prepaid charges as a separate item on the invoice. It is understood that title of the merchandise appearing on this order will not pass until merchandise is accepted at the delivery destination. h. Inspection, Rejection, And Excess Shipment​
: In addition to other rights provided by law the District reserves the right (1) to inspect articles delivered and to return those which do not meet specifications or reasonable standards of quality. (2) to reject articles shipped contrary to instruction or in containers which do not meet recognized standards and (3) to cancel the order if not filled within the time specified. The District may return rejected articles or excess shipment on this order, or may hold the articles subject to the vendor's order and at his risk and may in either event charge the vendor with the cost of shipping, unpacking, inspecting, repackaging, reshipping, and other like expense. i. Delivery To A School Building: When a delivery is to be made direct to a school building (a) such delivery shall be made between the hours of 8:30 a.m. and 3:00 p.m., Monday through Friday, exception school holidays and (b) such delivery shall be made and articles shall be placed inside the school building in the room or rooms to be designated at no additional charge. It is important that vendors understand the DISTRICT CANNOT AND WILL NOT ACCEPT TAIL­GATE DELIVERY AT A SCHOOL ENTRANCE UNLESS Specified OTHERWISE ON THIS ORDER. j. Invoices: To be submitted in duplicate only for items that have been shipped or services that have been rendered. Invoices without reference to this purchase order number and listing items or services other than those shown on this order will not be paid. All items must be shipped at one time, no partial payments allowed. Please note if a back order is shipped the invoice will not be set up for partial payment of the 14 ​
2015­2016 purchase order and the net thirty days will start from the time all items on the purchase order have been received or a proper invoice, whichever is later. k. Payments: No partial payments on purchase orders will be allowed unless prior arrangements had been made with the Purchasing Director or noted on bid document. Please note if a back order is shipped, the invoice will not be set up for payment until all items on the purchase order have been received and invoiced. Upon receipt of a properly executed invoice and verification of delivery from the consignee, payment will be processed for items or service delivered. l. All unshipped items on this order will automatically be cancelled ninety days after date of order unless prior approval by the Purchasing Director has been obtained. The date of the order is indicated by the Purchasing Director’s signature. Shipments initiated after such date will not be accepted. m. In accordance with Article 6252­16 of the State of Texas statues. The Splendora Independent School District does not discriminate against individuals, or companies with respect to race, religion, color, sex, handicap, or national origin in the awarding of bids. E. Releasing Purchase Orders 1. No charge of $500 or more shall be made to the Splendora Independent School District except that covered by a purchase order, which has been through the budget control system and released by the Purchasing Director for mailing or faxing to the vendor. Exceptions to this rule may be approved by the Executive Director of Finance, the Director of Purchasing or the Superintendent of Schools. 2. The Purchasing Office will not release purchase order numbers to cover such charges in advance of this procedure except as provided under Emergency Purchases. 3. Request for a department to pick up a purchase order to take to the vendor in person can be made by attaching a small note to the purchase order requesting such action. Do not type these notes on the purchase order. The requesting department will be contacted when the purchase order is ready to be picked up. 4. Confirmation purchase order numbers will not be released to the requesting department until a hard copy such as faxed copy is obtained by the Purchasing Office with the proper approval signatures required on a purchase order. Only after this hard copy has been obtained with proper authorization approvals will the purchase order number be released to the requester. F. Changing or Canceling Purchase Orders 1. Whenever it becomes necessary to modify or cancel the items or conditions as listed on Splendora Independent School District purchase orders, these procedures shall apply: a. A purchase order is an offer and/or contract that obligates the District and vendor to the terms and conditions as listed thereon. b. All arrangements for returning, adjusting, deleting, modifying, substituting, or canceling items or conditions (including lease or rental arrangements) as listed on the purchase order must occur through the Purchasing Office with approval from the Executive Director of Finance (or designee). 15 ​
2015­2016 c. Requests to have items listed on a purchase order returned, deleted, canceled or in any way adjusted must be made in writing to the Purchasing Director. Appropriate authorization (Principal, Department Head, Budget Manager, etc.) must accompany each request. d. Upon receipt of an authorized request, the Purchasing Office will, when possible make the necessary arrangements and adjustments as requested. e. All arrangements and adjustments shall conform to the requirements of the Purchasing and Business Offices, District Policies, and legal statutes. f. School and administrative departments will be notified when an item on the order of the complete order must be canceled for reasons other than their request, examples of cancellations are: 1.) The company is unable to provide the goods or services; or 2.) The item(s) has/have been discontinued. g. According to the Uniform Commercial Code, Section 52­713, 52­715, contracts may be legally canceled or terminated for the following reasons: 1.) Vendor fails to make delivery within the time specified on the contract for purchase. 2.) Vendor delivers goods, which do not meet specifications and does not promptly replace them with acceptable goods. H. Accounting for Receipt of Goods and Services (Refer to Accounts Payable Section for more detailed information.) 1. Accounting for the receipt or non­receipt of goods or services for which a purchase order has been issued is accomplished by two means: a. The packing list and bill of lading sent with the shipment. b. The receiving copy (pink copy) of the purchase order. 2. Upon receipt of the goods or services listed on the purchase order the User Department must submit this document to Accounts Payable Office showing quantity and condition of the items received or services rendered. 3. Payment to vendors is processed by the Accounts Payable Office upon receipt of: a. A valid purchase order. b. An original invoice from the vendor, and c. The signed receiving department copy of purchase order that shows that goods or services have been received in good order. I. Material Preview/On Approval Purchase Orders 1. A purchase order is to be filled out for materials to be received on approval examination, or preview basis. The P.O. is to be approved by the appropriate budgetary official (i.e. principal, budget manager) prior to requesting the material. The P.O. should clearly state that the materials listed are for approval, examination, or preview. The approval P.O. must be processed in the normal manner. If the material is found to be acceptable then the authorized budget manager must notify the Purchasing Office in writing of their intent to purchase. If only a portion of the merchandise is to be retained, please specify which 16 ​
2015­2016 items will be accepted. Upon notification, the Purchasing Office will attach the notice to the P.O. and the following will occur: a. Purchasing Office will notify vendor of acceptance. To do this the phone number of the vendor as well as the name of the order clerk to whom the order was originally placed or given will be necessary. Insure that this information, as well as any other requested, is made available. b. Invoices are to be sent to the Accounts Payable within 30 days of notification of acceptance to vendors. Any invoices received prior to vendor notification date by Purchasing Director will not be paid at that time. c. Vendors will be asked to state specifically on the invoices that the invoicing is for materials previously received on approval examination or review, which are now being accepted. 2. If the material is found to be non­acceptable, notification in writing by the budget manager is to be sent to the Purchasing Director. In this case the following is to be adhered to: a. The Budget Manager or designee will notify the vendor of non­acceptance of materials in writing and this notification should be mailed return receipt. A copy of this notification must be sent to the Purchasing Office for documentation on the order. b. It will be the responsibility of the budget manager to return the material to the vendor. c. The material should be insured upon return. d. A copy of the shipping documents and insurance form are to be sent to the Purchasing Office as proof of materials being returned. e. The original shipping document is to accompany a direct pay request if reimbursement for postage, shipping, or handling is necessary. 3. Items received on approval in violation of these requirements will become the property of the requesting individual and Splendora ISD will not accept responsibility for the material as far as any expenses incurred. J. Receiving Procedures 1. Procedures For Receiving Merchandise a. Check for damages. b. Count the shipping units and compare to the count indicated on the freight bill and/or suppliers packing list. Also check these with purchase order copy. c. Compare the supplier’s name. d. Sign and date freight bill and retain proper copy. e. Attach copy of the freight bill and packing list to the receiving report. f. In the event no one can check the items coming in, sign the freight bill and/or bill of lading indicating what it is you signed for. Example: Received 4 boxes subject to check and sign. K. Inspection 1. Inspection Rights 17 ​
2015­2016 a. You have the right to inspect goods before paying for them. b. You are responsible for identifying errors in a timely manner. 2. General Duties For Inspection a. Assure the quality and quantity conform with specifications. b. Originate rejection forms and make sure to keep the packaging and boxes that the items were delivered in. c. Cancel rejection forms when material has been replaced. L. Purchase Order Discrepancies 1. Notify vendor of the rejection or discrepancy within a reasonable time.
2. Hold the goods for the vendor's disposition in the packaging and boxes that the items were delivered in. 3. Follow any reasonable instructions as to the return or disposition of the goods. (All expenses incurred by the district are the responsibility of the vendor as well as any damages suffered). A notice of rejection should specify all defects rather than just the main reason for rejection. (Please note any damage in detail, as much as possible). 1. Write a memorandum explaining what is damaged and forward it to the Purchasing Office. Section 2.7 ­ SISD Warehouse The Splendora Independent School District owns and operates a supplies warehouse that is used as a cost­savings mechanism. General school and/or office supplies are purchased in bulk and then distributed to campuses as needed. A. Stocking the Warehouse
The responsibility of stocking the warehouse lies with the Director of Purchasing based on various factors such as district need and available space. A Restock Requisition is done through the TXEIS Warehouse system to purchase these items. Restock Requisitions are charged to an Inventory Account. B. Receiving 1. Various types of supplies are received into the warehouse daily. Special attention must be given to all shipments received to ensure that the order is complete. 2. Deliveries are generally scheduled for 9 am to 2 pm daily. A warehouse worker will unload items from truck using available equipment when necessary. 3. The warehouse worker will pull the Restock Requisition for the delivery and verify the items received are all there. Once items verified, Director of Purchasing or designee will 18 ​
2015­2016 receive in the TXEIS system. At this time, prices, unit packaging, and count are verified for inventory purpose.
C. Filling Orders 1. Campus/Department secretaries or designees complete a Requisition made out to Splendora ISD Warehouse. The Director of Purchasing or designee approves and prints purple copy. 2. Upon receipt of the ​
purple copy of the requisition, a warehouse worker will fill the order, verify it, and then deliver the order to the appropriate campus/department. 3. The campus/department will sign for the order on the purple copy and then the Warehouse Supervisor will close out in warehouse files​
. ​
D.​
​
Other Misc Duties of Warehouse 1. Receipt/deliver district textbooks. 2. Receipt district food commodities. 3. District Mail Run/Delivery – Responsible for picking up and delivering inter­office and regular mail at each campus/department on a daily basis. Postage must be applied to regular mail and taken to the Post Office for delivery. 4. District Furniture Moving (desks, tables, equipment, etc.), as needs arise. 5. District Shredding – A work­order is done to move boxes of paperwork to be shredded to the warehouse. Warehouse workers pick up boxes and store them in a locked and secured location until such time that a warehouse employee can shred the documents (cross shredder is used to ensure confidentiality). 6. Storing and disposing of surplus furniture/equipment for the district. (Public Auctions) 7. Receipt/Storage of all district custodial supplies. 8. District Inventory­ including fixed assets for the entire district. 9. Support Maintenance as needed for heavy lifting when needed. 10. Other duties as needed. Section 2.14 ­ Glossary Annual Aggregate ​
­ This pertains to the total amount of purchases made by a school district within a single category of items during a twelve month period. The state does not prescribe on what date the period starts and stops. As Is ­ ​
An expression signifying that goods offered for sale are without warranty or guarantee. The purchaser has no recourse with the vendor for the quality or condition of the goods. Authorized Deviation ­ Permission given to a supplier authorizing production or delivery of items within stated limits other than those specified originally. Backorder ­ The undelivered part of a previous order, which the vendor re­enters for shipment at a later date. 19 ​
2015­2016 Bid – ​
a response to a specified request for goods or services. Usually requested for contracts exceeding an annual aggregate of $25,000. Caveat Emptor​
­ "Let the buyer beware": The sale is at the buyer's risk. Caveat Venditor ­ "Let the seller beware": In some cases, the vendor is liable to the buyer if the goods delivered differ in kind, quality, use, and purpose from those specified in the contract of sale. Certified Check​
­ A check endorsed by a bank which guarantees its payment. Change Order​
­ A purchaser's document used to modify or add to a purchase order. Competitive Pricing Mechanism ­ A term used to collectively describe the various methods the state has provided to meet bidding requirements for purchases above $25,000. These include bids, requests for proposal, C.I.S.V. catalogue purchases, Texas GSC contracts, Federal GSC contracts, and inter­local government contracts. Confirming Order​
­ A purchase order originally placed verbally for goods or services. Delivery Schedule​
­ The agreed time or rate of future deliveries of purchased goods or services.
Discount ­ An amount deducted from the selling price by the vendor. It is generally applied when a purchaser meets a stipulation that reduces the cost of the goods. Expediting ­ "Follow­up" Tracing the status of an order to ensure efficient movement of goods to the School or Department in accordance with the terms of the Purchase Order. Express Warranty ­ Vendor's representations concerning the nature and use of goods, which he intends the buyer to rely on. Inventory ­ ​
A stock of goods or an itemized list of a stock of goods on hand at a particular time. When ascertained by a physical count of the items it is a "physical inventory"; when determined from records maintained for routine business activities, it is a "book inventory." Invitation to Bid ­ A request made by a purchaser to prospective suppliers for their competitive price quotations on goods or services. Invoice ­ The vendor's itemized list of goods or services shipped which specifies price and terms of sale. Lump Sum ­ The price agreed upon between vendor and purchaser for a single job or a single purchase of merchandise in bulk. Manufacturer ­ ​
One who produces or assembles items from raw materials or components. 20 ​
2015­2016 Negligence ­ Under a legal duty the doing or omission of some act which a reasonable, prudent person would not have done or omitted under the circumstances. Open Account Purchase ­ A purchase made by a buyer who has established credit with the seller. The transaction is charged to the purchaser's account, payment for which is to be made at some future date agreed upon by buyer and seller. Original Equipment Manufacturer ­ (OEM) Seller's classification of a buyer whose purchases are incorporated into a product he manufactures, usually without changing the item which he acquires.
Purchase​
­ To acquire goods or services for a price. Purchase Order ­ A purchaser's formal written offer to a vendor containing all terms and conditions of a proposed transaction. Purchase Requisition ­ A formal request made to the Purchasing Department to procure goods or services from vendors. Quotation ­ A statement of price, terms of sale, and description of goods or services offered by a vendor to a prospective purchaser. When given in response to an inquiry, it is generally considered a sales proposal. Also, it may be the stating of the current price of a commodity. For the District, it is primarily used when making purchases between $1,000 and $25,000. Rebate ­ A form of discount in that the vendor returns, (or rebates) to a purchaser in consideration of the purchase of a specified quantity or value of goods usually within a stated interval. Receiving Copy ­ A receiving department document used to inform other in the company of the receipt of purchased goods. Copies are usually distributed to the accounting department. Separate, Sequential, and Component Purchases ­ Dividing a purchase into several parts or buying parts of a system on separate orders avoid having to use competitive pricing mechanisms to purchase goods and services. Stock​
­ The supply of goods maintained in a stores system to satisfy anticipated demand. TCPN​
­ The Cooperative Purchasing Network formally Texas Cooperative Purchasing Network. Terms of Payment ­ The method of payment agreed upon in a sales contract. The three basic terms are cash, open account, and secured account. Tracer ­ A request made to a carrier to trace a shipment for expediting purposes or to establish date of delivery. Vendor​
­ A seller of goods or services. 21 ​
2015­2016 Warranty ­ An undertaking, either express of implied, that certain fact regarding the subject matter of a contract is as it is declared or promised to be. Not to be confused with "guarantee," which entails contractual responsibility for the substandard performance or nonperformance of another party. Wholesaler​
­ A purchaser who buys goods for resale to a retailer or industrial use Section 3.1 – Accounts Payable Calendar The Accounts Payable Department issues checks each week that district personnel are scheduled to work. Their schedule is as follows: Tuesday, 4:00pm
All requests, invoices, receiving reports or other documentation must be received in the Business Office by this time. Thursday
Checks are processed and compared to supporting documents for accuracy of vendor name, address and dollar amount Friday, after 1:00 pm Checks are released for mailing or pickup Absolutely no exceptions are made to the Tuesday, 4:00pm deadline without approval of the Director of Finance. Incomplete requests cause delays in check processing and may be result in the check being postponed until a later date. The Accounts Payable Department makes every effort to adhere to the above schedule, but occasionally there is a need to adjust the dates and times to accommodate extraordinary circumstances. With the large number of Requests received each week, employees should be flexible and understand that variations to the schedule must sometimes be made. Accounts Payable is working diligently to process all requests. 22 ​
2015­2016 Section 3.2 – Check Request Instructions Make sure all appropriate signatures are on the Check Request. This includes the originator, department supervisor, and/or principal. Employee reimbursement check requests must state the legal name of the employee, not nickname. Include the correct name and address on your check request. In some cases, the name or address in the system is incorrect and needs to be updated; therefore, listing the correct address on the request ensures the payment to be issued in a timely manner. Accounts Payable requires all check requests to be accompanied by supporting documentation and receipts. Accounts Payable is unable to process check requests submitted without supporting documentation, and will return incomplete check requests to the originator. Please make notes on your paperwork for any check requests or purchase orders that need to be held for any reason. Please highlight these notes or you may call Accounts Payable for further explanation. During the school year, checks are run on Thursdays. During the summer, checks will continue to be run on regular schedule unless advised otherwise. The Fiscal Year Ends June 30th Anything delivered by June 30th needs to be released for payment out of the current school year’s budget. Therefore, we need ​
all ​
purchase orders checked in, and the pink copy signed and dated and sent to Accounts Payable before June 30th with notes on whether to pay or void PO. If items or supplies are received you may do a check request and reference on there the PO number that had been voided for year­end purposes. Also, check requests should be done for any items not on a purchase order, but were received by June 30th. Call or email Accounts Payable anytime. They are more than happy to help you. Section 3.3 – Purchase Order Payments Please check order in, ​
sign and date pink copy then send to A/P. Notes on the pink copy lets accounts payable know what’s going on with the order. Attach all packing slips to pink copy (if available). Make any notes on the PO that are needed in order for the process to be more accurate; if items are missing, please make a note of it. Purchase orders that are faxed or mailed and calls to check status can cause a double­shipment of the order. ​
Please ​
handle this issue carefully​
. Let Accounts Payable know right away of double shipments. If you receive a double shipment, call the vendor immediately for a return authorization number. Please make notes on your pink copy of the purchase order (date, who you talked with and the RA#). 23 ​
2015­2016 Section 3.4 ­ Travel Guidelines Employee Travel Employees authorized to travel for business and educational purposes on behalf of the District shall be reimbursed for all usual and customary travel­related expenses made on behalf and in connection with District business according to District rates and state law. The processes established herein have been developed on the premise that employees will use good judgment and prudence in the expenditure of District funds when traveling. Travelers are expected to select the most economical and practical accommodations, arrangements, and services in accordance with the needs of the trip. All travelers, ​
as well as supervisors approving travel, are responsible for compliance with the provisions of the District’s travel expense regulations. Requests for exceptions to these regulations must be made in writing prior to taking a trip and signed by the Superintendent of Schools or his designee. Travel Regulations for In­District and Out­of­District Travel ● In­District Travel – All travel within the boundaries of Splendora ISD ● Out­of­District Travel – All other travel outside Splendora ISD boundaries Supervisors have the following responsibilities prior to authorizing travel: ● Ensure funds are available based upon estimated travel costs prior to authorizing travel expenses. ● Ensure that the individual traveling is informed and aware of these travel regulations. Generally, if two or more employees from the same campus/department are going to attend the same function, on the same date and time, they should carpool together. The employee’s immediate supervisor must approve exceptions to this rule prior to travel. Should employees choose not to carpool, mileage will only be paid for one single trip, either by district vehicle or mileage reimbursement. District Vehicle The district requires that employees use a district vehicle when traveling on school business, whenever possible. If no district vehicle is available, the district will reimburse mileage. All other requests for reimbursement for use of personal vehicles will be considered on a case­by­case basis. All requests for district vehicles should be made two weeks in advance on a “Request for Use of School Vehicle” form. The form must be completed with the trip information, budget code and signatures. All trip requests should be approved by the Principal or Supervisor, who is responsible for verifying funds, and then forwarded to the Transportation Department. District vehicle travel should be charged to object code 6494xx. For lengthy trips, employees should pick up a fuel credit card from the Transportation Department when checking out a district vehicle for all gasoline charges. For trips where no expenses other than mileage will be incurred, only the “Request for Use of School Vehicle” form is necessary. However, when lodging, meals or other charges are expected, then a Travel Request Form is ​
ALSO required. The Travel Request Form should be completed and in the “mileage” section, it should be noted that a district vehicle is being used. 24 ​
2015­2016 Travel Request Form All requests for employee travel should be made at least two weeks in advance of the date of travel. Requests must be made with the “Travel Request Form” and should include all estimated costs for the trip. A separate form must be completed for each employee who is traveling. The “Estimated Expenses (Paid to Employee)” section of the form is for employee­paid expenses such as mileage, meals and incidentals. On the rare occasions where employees pay for their own hotels, airfare, or a similar expense, that should be included in this section as well. Mileage The district requires that employees use a district vehicle when traveling on school business, whenever possible. If no district vehicle is available, the district will reimburse mileage. All other requests for reimbursement for use of personal vehicles will be considered on a case­by­case basis. If mileage reimbursement is approved, the district pays a mileage rate for out­of­district travel in accordance with the Texas State Comptroller, located at: ​
https://fmx.cpa.state.tx.us/fm/travel/travelrates.php​
. To obtain mileage, employees should use an online mapping website. The district will accept maps from either http://maps.google.com or ​
www.mapquest.com​
. Employees are required to print the map and/or directions showing “Total Miles” and attach to the Travel Request Form. The “starting point” should be the school district rather than the employee’s residence. (Remember to double the miles for round­trips). Employees will need to calculate the reimbursement amount by multiplying total miles by the state rate. No adjustments will be made to mileage amounts based on odometer readings. Mileage for personal travel on a business trip is not reimbursable. The district does not reimburse gasoline/fuel charges. In­district travel is considered part of the job assignment and is not reimbursed by the district. Employees who use their personal vehicle for in­district travel should maintain their own mileage log for use as a deduction when filing their own Federal Income Tax Return. Meals Meals will be reimbursed to the employee ​
after the trip is complete. (See the “Travel Paid in Advance” section below for an exception to this rule.) Employees must provide proof of attendance in order to receive reimbursement. Acceptable proof of attendance includes: certificate of completion, hotel receipt, registration/conference receipt, agenda, meal receipt, etc). Meals will be reimbursed at a flat per diem rate as determined by the school district: Breakfast ­ $8, Lunch ­ $12 and Dinner ­ $16. During overnight trips, the cost of “each” meal is flexible as long as the total does not exceed the $36 per day allowance. Any meal cost above the allowance will be the employee’s responsibility. The number of meals for an employee is based on time of departure and time of return. The following time guidelines will be considered when determining the number of eligible meals: To Be Eligible For:
Breakfast
Lunch
Dinner
Travel Must include overnight stay of the previous night include times between 11 AM and 1 PM include overnight stay or still be in effect at 6 PM 25 ​
2015­2016 Examples: ●
●
Leave at 8 AM on day 1 and return at 5 PM on day 2; number of eligible meals – 4. Leave at 4 PM on day 1 and return at 10 AM on day 3; number of eligible meals – 5. The district will reimburse for sales tax on meals, but will not reimburse tips. In the event that the gratuity is ​
included in the meal total, the district will reimburse the charge. The district will not reimburse employees for alcoholic beverages or any other illegal substances. Meal rates will be re­evaluated every year during the budget process to determine if they meet current needs. If meals are provided (either by the conference or by any other source), employees are expected to be honest and make a note on the Travel Form and not request reimbursement for those meals. Travel Paid in Advance Mileage and meals may be paid in advance only for overnight trips lasting three nights or longer. Employees should note on the Travel Request Form when funds are being requested in advance. All other costs will be reimbursed upon return, assuming all procedures have been followed. Employees are still expected to turn in proof of attendance and complete the bottom section of the Travel Form when receiving funds in advance. Keep in mind that expense checks are cut on Thursdays, so in­advance requests should be planned accordingly. Day Trips All reimbursement of meals for professional day trips will be made through Payroll as required by the Internal Revenue Service. This includes all trips that do not require overnight stay. Employees must provide proof of attendance in order to receive reimbursement. Acceptable proof of attendance includes: certificate of completion, registration/conference receipt, agenda, meal receipt, etc). Day trips will be reimbursed at a flat per diem rate, based upon time of travel. Incidentals Reimbursement for parking fees, toll road fees, taxi fares, baggage fees, telephone and facsimile calls, etc. are authorized at actual costs in conjunction with their business use. Receipts are required for all incidental charges. Employees should tape small receipts to an 8.5”x11” piece of paper and attach to their Travel Request Form. The District will not reimburse employees for valet parking unless approved in advance by the Superintendent. Purchase Orders The section of the Travel Request Form labeled “Expenses Paid to Outside Vendor” pertains to registration and lodging. When attending a conference, a separate Purchase Order or Check Request is required. Travel forms should be completed and the trip must be approved BEFORE the Purchase Order is submitted through TxEIS. If paying for the conference with a district credit card, a Purchase Order should be made to “Citibank”. For overnight stays, a Purchase Order should be made out to “Citibank”, the district’s credit card vendor. The district will pay for lodging in accordance with the State of Texas Per Diem Rates, located at: ​
http://www.gsa.gov/portal/category/100120​
. Other incidental charges (room service, phone charges, 26 ​
2015­2016 movie rentals, etc.) will be the employee’s responsibility. The district will pay for local (city and county) taxes, but no state taxes. Employees should take a copy of the “Texas Hotel Occupancy Tax Exempt Certificate” to prove tax­exempt status. It is the employee’s responsibility to make sure the hotel has not charged state sales tax. The employee will be responsible for paying any state tax charged. Budget Codes Include all budget code information on the Travel Request Form, so the Business Office can verify funds. If you need assistance completing the “Budget Codes” section, contact your supervisor or the Business Office. All expenses relating to employee travel, including registration and lodging, should be charged to object code 6411xx. District vehicle travel should be charged to object code 6494xx. Approval / Payment The Travel Request Form should be signed by the employee, the direct supervisor (Principal or Director), the appropriate Assistant Superintendent and/or the Superintendent, and the Executive Director of Finance. During the approval process, the Executive Director of Finance (or designee), in conjunction with the appropriate Assistant Superintendent, will ensure financial and programmatic compliance in the expenditures of all funds (Federal, State, Local, and Grant). Incomplete forms will be returned to the employee by the Business Office. The responsibility for checking the accuracy of the Travel Request Form, including making sure that all required receipts are attached, will rest with the employee, not the Business Office. Once the Travel Request Form is received and approved by the Business Office, the Accounts Payable clerk will forward the approved form back to the employee showing that the trip has been approved or denied. At that point, the secretary or designee should submit a Purchase Order Requisition for the lodging or registration (when necessary). If the employee requested and was approved to receive their travel money up­front, a check will be delivered to the employee prior to the trip. During summer months, it is the employee’s responsibility to contact the Business Office and make arrangements to pick up his or her check. Within five business days of returning from the trip, the bottom section of the Travel Request Form must be completed in full, signed by the employee and sent to the Business Office. Employees should complete the “Employee Reimbursement Request” section, along with the times of departure and return. For meals, employees should either place a checkmark in the appropriate boxes or write the dollar amounts, based on the time of travel. Complete the mileage and other expenses and then calculate the amount owed to employee or owed to district. Turn in all original receipts for registration, lodging and any other expenses. Tape small receipts to an 8.5”x11” piece of paper. Receipts should show itemized charges, not just the credit card total. Reimbursement will only be made if the required documentation/receipts are attached. If applicable, any unused funds that were provided in advance should also be returned. Sign and return the pink copy of all Purchase Orders pertaining to the trip. Assuming all procedures have been followed, the Accounts Payable Clerk will deliver a reimbursement check to the employee. Car Rentals Car rentals will be reimbursed at actual costs under emergency conditions or if approved in advance by the Superintendent prior to actual travel. The rental must be less expensive than taxi fares. Mileage charges do not apply to rented vehicles. The district will reimburse gasoline/fuel charges for a rented 27 ​
2015­2016 vehicle. Mileage for personal travel on a business trip is not reimbursable. A detailed statement or justification for the car rental, reflecting the emergency nature or other reasons why car rental is justifiable should be attached to the Travel Request Form. Note: Any District employee who rents a vehicle in connection with District business ​
must take the collision damage waiver and/or loss damage insurance coverage for each day the vehicle is rented. The insurance coverage may be called collision damage waiver (CDW) or loss damage waiver (LDW) by the rental agency. Airfare The cost of airline tickets paid by the employee for official travel on commercial airlines is reimbursable when this mode of travel has been approved and when the employee is requesting reimbursement for airfare not exceeding the average coach fare. Employees should make airfare arrangements directly with the airline at the lowest available fares (no travel agents). Failure to utilize the most economical travel method available may result in non­reimbursement of some excess costs. Trips should be planned far enough in advance to qualify for special discounted travel fares, when available. If airfare is purchased over the Internet, Accounts Payable will require a printed confirmation, with a confirmation number and total fare charged that demonstrates that the fare was charged to the district’s or the employee’s credit card. The employee may black out personal credit card numbers and expiration dates. Travel using Federal Funds Personnel authorized to travel using federal grant funds should be aware of any restrictions these funds place on travel expense reimbursement. These restrictions may be found by contacting the appropriate grant administrator. At no time will the District reimburse federally funded travel at a rate in excess of that prescribed for all other District employees. Traveling with Students Employees authorized to travel with students for extra­curricular and educational purposes shall be reimbursed for all usual and customary travel­related expenses according to District rates and state law. The processes established herein have been developed on the premise that employees will use good judgment and prudence in the expenditure of District funds when traveling. Sponsors are expected to select the most economical and practical accommodations, arrangements, and services in accordance with the needs of the trip. All sponsors, ​
as well as supervisors approving travel, are responsible for compliance with the provisions of the District’s travel expense regulations. Requests for exceptions to these regulations must be made in writing prior to taking a trip and signed by the Superintendent or his designee. Activity Funds Many times when traveling with students, the student group maintains an activity fund account, which can be used to pay for or supplement travel expenses. The decision of which expenses will be paid for out of activity fund versus district budget will be left up to the Campus Principal and/or Program Director. Campus Secretaries are to maintain the activity fund accounts and reimburse the district, when deemed necessary. 28 ​
2015­2016 District Vehicle When traveling with students, employees are required to use a district vehicle; traveling with students in a personal vehicle is not allowed. All requests for district vehicles should be made two weeks in advance on a “Request for Use of School Vehicle” form. The form must be completed with the trip information, budget code and signatures. All trip requests should be approved by the Principal or Supervisor, who is responsible for verifying funds, and then forwarded to the Transportation Department. District vehicle travel should be charged to object code 6494xx. For lengthy trips, employees should pick up a fuel credit card from the Transportation Department when checking out a district vehicle for all gasoline charges. For trips where no expenses other than mileage will be incurred, only the “Request for Use of School Vehicle” form is necessary. However, when lodging, meals or other charges are expected, then a Student Travel Request Form is ​
ALSO​
required. Rented Vehicles or Vehicle Services The district has made it a priority to purchase quality student trip vehicles including/not limited to air conditioned buses and the largest SUV’s available. Student organizations are encouraged to use district transportation whenever applicable. If a district or student organization wishes to rent vehicles or other transportation services, the district will only allow budget funds to be expended to a maximum of what the district vehicle charges would have totaled. Any costs incurred above that amount will have to be supplemented by the district or student organization. Any deviance from this procedure will require written permission from the Assistant Superintendent of Business and Operations, and the Superintendent of Schools. Student Travel Request Form Employees traveling with students should complete a “Student Travel Request Form” at least two weeks in advance. Requests should include all travel details, estimated costs and budget codes and should be signed by the Sponsor, the Principal, the Assistant Superintendent and sent to the Business Office for approval. Out­of­state trips also require approval by the School Board. Student Meals Sponsors must complete and submit a “Student Meal Roster”, listing the names of the students who are traveling and how much they are requesting for meals. Meals for students will be paid at the following rates: Breakfast ­ $6, Lunch ­ $8 and Dinner ­ $10. Student meals should be charged to budget code 6412xx. The number of meals for a student is based on time of departure and time of return. The following time guidelines will be considered when determining the number of eligible meals: To Be Eligible For:
Travel Must Breakfast
include any morning hour prior 9 AM or include overnight stay of the previous night Lunch
include times between 11 AM and 1 PM Dinner
include overnight stay or still be in effect at 6 PM 29 ​
2015­2016 Examples: ●
●
Leave at 8 AM on day 1 and return at 5 PM on day 2; number of eligible meals – 5. Leave at 4 PM on day 1 and return at 10 AM on day 3; number of eligible meals – 5. Sponsor Meals Sponsors should also include their meals on the Meal Roster form using the employee meal amounts. Sponsor meals should be charged to object code 6411xx. Student and sponsor meal money will be paid in advance via a check made out to the sponsor. The sponsor should cash the check and distribute in one of two ways: 1) Give each student and sponsor their designated amount and have them sign the “Student Meal Roster”, stating they have received that amount of money. In this case, receipts will not be required. 2) The sponsor holds onto the money, pays for all meals and turns in receipts showing how much was spent. Any excess funds (over the amount of total receipts) must be returned to the Business Office. Within five business days of returning from the trip, the bottom section of the Student Travel Request Form must be completed in full, signed by the sponsor and sent to the Business Office. Student meals should be charged to object code 6412xx. All meal rates will be re­evaluated every year during the budget process to determine if they meet current needs. If student and/or sponsor meals are provided (either by the conference, activity funds, or by any other source), employees are expected to be honest and make a note on the Student Travel Form and not request district reimbursement for those meals. Section 3.5 – District Credit Card Usage The district maintains several different credit cards for use on an exceptional basis and for approved expenditures. When checking out ANY district credit card, employees must obtain a Purchase Order prior to receiving the card. Supervisor approval MUST be received before a card will be issued. When using a district credit card, employees are expected to use caution and safeguard the card as they would a personal credit card. Employees must return the card as soon as the purchase/trip is complete, ​
with receipts​
. Small receipts should be taped to a letter­sized sheet of paper, and employees should print and sign his or her name and write the ​
PO number​
on all pages. Not only does the IRS require original receipts, but they are vital when paying credit card invoices. Loose receipts with no identifying information are impossible to track and cause unnecessary delays in payment. On the RARE occasion of emergency need, when a PO number cannot be created in advance, a PO Request (complete with a budget code and signatures) must be provided at the time of check­out. When completing a PO Request, if the exact amount of the purchase is unknown, an estimated amount should be provided. Not following these procedures may result in employees losing the privilege to check out and use district credit cards. 30 ​
2015­2016 Section 4.01 ­ Account Code Structure Section 44.007 of the ​
Texas Education Code (Code or TEC) requires that a standard school district fiscal accounting system be adopted by each school district. The system must meet at least the minimum requirements prescribed by the State Board of Education and also be subject to review and comment by the state auditor. Additionally, the accounting system must conform with Generally Accepted Accounting Principles (GAAP). This section further requires that a report be provided at the time that the school district budget is filed, showing financial information sufficient to enable the state board of education to monitor the funding process, and to determine educational system costs by school district, campus and program. The ​
Texas Education Code​
, Section 44.008, requires each school district to have an annual independent audit conducted that meets the minimum requirements of the state board of education, subject to review and comment by the state auditor. The annual audit must include the performance of certain audit procedures for the purpose of reviewing the accuracy of the fiscal information provided by the district through the Public Education Information Management System (​
PEIMS​
). The audit procedures are to be adequate to detect material errors in the school district’s fiscal data to be reported through the PEIMS system for the fiscal period under audit. A major purpose of the following accounting code structure is to establish the standard school district fiscal accounting system required by law. Although certain codes within the overview may be used at local option, the sequence of the codes within the structure, and the funds and chart of accounts, are to be uniformly used by all school districts in accordance with generally accepted accounting principles. 31 ​
2015­2016 Splendora Independent School District 2015­2016 Coding Chart TxEIS System EXAMPLE:
EXPENDITURE
EXAMPLE:
REVENUE
199
11
6399
00
001
6
11
000
FUND
FUNCTION
OBJECT
SUB
OBJECT
CAMPUS
FISCAL
YEAR
PROGRAM
INTENT
LOCAL
OPTION
199
00
5711
00
000
6
00
000
FUND
FUNCTION
OBJECT
SUB
OBJECT
CAMPUS
FISCAL
YEAR
PROGRAM
INTENT
LOCAL
OPTION
32 ​
2015­2016 Fund Code A mandatory ​
3​
­digit code is to be used for all financial transactions to identify the fund group and specific fund. The first digit refers to the fund group, and the second and third digit specifies the fund. Fund group 100 is for locally controlled funds, primarily the General Fund. Fund groups 200 – 400 is for various federal and state grant programs. Fund group 500 is for debt service funds to repay bonded debt. Fund group 600 is reserved for capital project funds (bond money). The 700 series is for various internal service funds. The 800 series is for scholarship funds and clearing accounts. The 900 Funds are for recording long­term fixed assets and long­term debt. 168 - SKATING RINK
263 - TITLE III - ENGLISH LANGUAGE
ACQUISITION & LANGUAGE ENHANCEMENT
169 - ATHLETICS
288 - AF ROTC - SPECIAL REVENUE
199 - GENERAL FUND
289 - LEP SUMMER SCHOOL
211 - ESEA, TITLE I, PART A - IMPROVING
BASIC PROGRAMS
410 - INSTRUCTIONAL MATERIALS ALLOTMENT
224 - IDEA - PART B, FORMULA
599 - DEBT SERVICE FUND
240 - NATIONAL SCHOOL BREAKFAST AND
LUNCH PROGRAM
699 - CAPITAL PROJECTS FUND
242 - SUMMER FEEDING PROGRAM
863 - PAYROLL CLEARING ACCOUNT
244 - VOCATIONAL EDUCATION - BASIC
GRANT
901 - GENERAL CAPITAL ASSETS ACCOUNT
GROUP
255 - TITLE II PART A - TEACHER AND
PRINCIPAL TRAINING & RECRUITING
902 - GENERAL LONG-TERM DEBT FUND
Function Code A mandatory ​
2​
­digit code applied to expenditures/ expenses that identify the purpose of the transaction. The first digit identifies the major class and the second digit refers to the specific function within the area. 11 - INSTRUCTION
41 - DISTRICT ADMINISTRATION
12 - LIBRARY - MEDIA SERVICES
51 - MAINTENANCE
13 - STAFF DEVELOPMENT
52 - SECURITY
33 ​
2015­2016 21 - INSTRUCTIONAL LEADERSHIP
53 - DATA PROCESSING
23 - CAMPUS ADMINISTRATION
61 - COMMUNITY SERVICE
31 - COUNSELING
71 - DEBT SERVICE
33 - NURSING
81 - CONSTRUCTION
34 - TRANSPORTATION
93 - PAYMENT TO FISCAL AGENT/SHARED
SERVICE AGREEMENTS
35 - FOOD SERVICE
99 - INTERGOVERNMENTAL CHARGES
36 - EXTRA CURRICULAR
00 - REVENUE
Object Code A mandatory ​
4​
­digit code identifying the nature and object of an account, a transaction, or a source. The first digit identifies the type of account or transaction, the second digit identifies the major area, and the third and fourth digits provide further sub­classifications. 1XXX series – Asset codes 2XXX series – Liability codes 3XXX series – Fund Equity codes 4XXX series – Encumbrance control 57XX series – Local revenues
58XX series – State revenues 59XX series – Federal revenues
61XX series – Payroll Expenditures
62XX series – Contracted Services
63XX series – Supply accounts
64XX series – Other Misc. costs
65XX series – Debt payments 66XX series – Capital Outlay costs
79XX / 89XX series – Transfers In / Out * A complete listing of all SISD revenue and expenditure codes is included at the end of this section. Object Codes ­ Expenditures 61XX
SALARIES & BENEFITS
63XX
SUPPLIES & MATERIALS (CONT)
6112
6319
SUPPLIES FOR MAINTENANCE
6117
SUBSTITUTES
EXTRA DUTY - HOMEBOUND/INCENTIVES
6321
TEXTBOOKS
6118
EXTRA DUTY - PROFESSIONAL
6329
READING MATEIRALS
6119
PROFESSIONAL SALARIES
6339
TESTING MATERIALS
6121
EXTRA DUTY - SUPPORT PERSONNEL
634X
FOOD SERVICE
6122
SUBSTITUTES/ SUPPORT PERSONNEL
6396
BAND INSTRUMENTS (LOCAL)
34 ​
2015­2016 6128
HOURLY PART TIME ADULT
6397
SOFTWARE/LICENSE (LOCAL)
6129
PARAPROFESSIONALS
6398
TECHNOLOGY SUPPLIES ( LOCAL)
6139
EMPLOYEE ALLOWANCES
6399
GENERAL SUPPLIES
614X
BENEFITS
64XX
TRAVEL
62XX
CONTRACT SERVICES/REPAIRS
6411
EMPLOYEE TRAVEL
6211
LEGAL SERVICES
6412
STUDENT TRAVEL
6212
AUDIT SERVICES
6419
NON EMPLOYEE TRAVEL (BOARD)
6213
TAX APPRAISAL/COLLECTIONS
6429
INSURANCE & BONDING
6219
PROFESSIONAL SERVICES
6439
ELECTION COSTS
6221
TUITION
6494
TRANSPORTATION RECLASSIFIED
6234
ESC TECHNOLOGY SERVICES
6495
MEMBERSHIP DUES
6239
EDUCATION SERVICE CENTERS
6497
MEETING FOOD
6249
CONTRACT MAINTENANCE/REPAIRS
6498
HANDBOOKS
6259
UTILITIES
6499
6269
RENTALS (INCLUDES COPIERS)
66XX
MISC. EXPENSE
CAPITAL EXPENSES
6291
CONSULTING SERVICES
6629
BUILDING IMPROVEMENTS
6299
MISCELLANEOUS CONTRACTED SERVICES
6631
VEHICLES
63XX
SUPPLIES & MATERIALS
6639
EQPT CAPITALIZED OVER $5,000
6311
GASOLINE
6649
EQPT CAPITALIZED UNDER $5,000
federal grant programs, debt service and capital project funds, internal service, agency and activity funds and fund groups that exist for accounting purposes. The only funds that require a legally adopted Sub­Object Codes (Optional Codes 1 & 2– for local use) A ​
2​
­digit code for optional use to provide special accountability at the local level. In Splendora ISD, many of the sub­object codes are used in Activity Fund groups, with some being utilized sparingly in the General Fund or other fund groups. 01
02
05
06
07
08
09
10
11
12
13
14
15
16
17
PREVIOUS YEAR
DEPARTMENT HEAD
STUDENT WORKERS
STATE AWARDS
REFURBISH EQUIP
MEDICAL SUPPLIES
PE UNIFORMS
FOOTBALL
BOYS BASKETBALL
GIRLS BASKETBALL
BOYS TRACK
GIRLS TRACK
VOLLEYBALL
BASEBALL
SOFTBALL
49
51
52
53
54
55
56
57
58
59
60
61
62
63
64
35 VEHICLE REPAIR
P.E.
SOCIAL STUDIES
MATH
ENGLISH
READING
HEALTH
TECHNOLOGY
SPEECH
SCIENCE
BUSINESS
VOCATIONAL AG
FOOD SCIENCE/INTERIOR DESIGN
NURSING
AUTO MECHANICS
​
2015­2016 18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
34
35
36
37
38
39
40
42
43
44
45
46
47
48
BOYS CROSS COUNTRY
GIRLS CROSS COUNTRY
CHEERLEADING
DRILL TEAM
CHOIR
ONE ACT PLAY
POWERLIFTING
BOYS GOLF
GIRLS GOLF
BOYS TENNIS
GIRLS TENNIS
BAND
SOCCER
TOWER RENT
HOMEBOUND
ROBOTICS
ROTC
UIL
DECATHALON ACADEMICS
DUAL CREDIT
EARLY COLLEGE
AGILE MINDS
POSTAGE
PAPER
CATS
FINE ARTS
MUSIC
FOREIGN LANGUAGE
JOURNALISM/NEWSPAPER
65
66
67
68
69
70
71
72
73
74
75
77
78
79
80
81
82
83
84
86
87
88
89
90
91
92
93
95
98
WELDING
AQUA SCIENCE
CONSTRUCTION/TRADES
FLORAL DESIGN
COMPUTER MAINTENANCE
WATER UTILITY
TELEPHONE UTILITY
ELECTRIC UTILITY
NATURAL GAS
WASTEWATER & WATER PLANTS
TRASH UTILITY
BUILDING
CUSTODIAL
GROUNDS
HANDBOOKS/PRINTING
MEDIA TECH
COMMUNITY ED ATHLETICS
ENERGY ED
FOOD SERVICE CATERING
FACILITY RENTAL
COSMETOLOGY
CULINARY ARTS
GRADUATION EXPENSES
TESTING
WAREHOUSE
LIBERTY COUNTY EMPLOYEE
CONTINGENCY
RETENTION/RECRUITMENT
ATTENDANCE INCENTIVES
Organization Code A mandatory ​
3​
­digit code identifying the organization, i.e., High School, Junior High, Elementary School, Superintendent’s office, etc. An organization code does not necessarily correspond with a physical location. The activity, not the location, defines the organization. Campuses are examples of organization codes and are specified for each school district in the Texas School Directory. 001
SPLENDORA HIGH SCHOOL
041
SPLENDORA JUNIOR HIGH SCHOOL
101
PEACH CREEK ELEMENTARY
102
GREENLEAF ELEMENTARY
104
PINEY WOODS ELEMENTARY
699
SUMMER SCHOOL
701
SUPERINTENDENT
702
SCHOOL BOARD
703
TAX OFFICE
750
BUSINESS OFFICE
999
UNDISTRIBUTED
36 ​
2015­2016 Fiscal Year Code A mandatory single digit code that identifies the fiscal year of the transaction or the project year of inception of a grant project. Example:
For the 2015­16 fiscal year of the school district, a ​
6​
would denote the fiscal year. Program Intent Code A ​
2​
­digit code used to designate the intent of a program provided to students. These codes are used to account for the cost of instruction and other services that are directed toward a particular need of a specific set of students. The intent (the student group toward which the instructional or other service is directed) determines the program intent code, not necessarily the demographic makeup of the students served. 11
BASIC EDUCATIONAL SERVICES
21
GIFTED AND TALENTED
22
CAREER AND TECHNOLOGY (CATE)
23
SPECIAL EDUCATION
24
ACCELERATED EDUCATION
25
BILINGUAL/ESL
28
DISCIPLINARY ALTERNATIVE EDUCATION PROGRAM (DAEP)
30
TITLE I, PART A SCHOOLWIDE ACTIVITIES RELATED TO STATE
COMPENSATORY EDUCATION AND OTHER COSTS ON
CAMPUSES WITH 40% OR MORE EDUCATIONALLY
DISADVANTAGED STUDENTS
31
HIGH SCHOOL ALLOTMENT
33
PRE-KINDERGARTEN SPECIAL ED
34
PRE-KINDERGARTEN COMP ED
35
PRE-KINDERGARTEN BILINGUAL
91
ATHLETIC ACTIVITIES
99
UNDISTRIBUTED
37 ​
2015­2016 Optional Code 3 – Educational Span A single code that is used at the local option. Splendora ISD currently does not utilize this optional portion of the code. It is reserved for future use. Locally Defined Option Codes (Optional Codes 4 & 5) An optional ​
2​
­digit code that may be used by the district to further describe the transaction. In Splendora ISD, we use this portion of the code to designate local entities, and have the capability of sorting general ledger data on this code for management reporting purposes. 01
FIRST GRADE
39
EARLY COLLEGE
02
SECOND GRADE
41
PERSONNEL
03
THIRD GRADE
52
POLICE/TX COMPTROLLER FUNDS
04
FOURTH GRADE
58
TASB WC GRANT
05
FIFTH GRADE
65
GROUNDS CONTRACT
06
SIXTH GRADE
66
HVAC CONTRACTED SERVICES
13
PRE-KINDERGARTEN
67
RECLAMATION PROJECT
14
KINDERGARTEN
68
WATER OVERAGE
19
EXPO
69
SUMMER PROJECTS
20
MATCHING FUNDS
70
DRUG TESTING
21
BREAKFAST PROGRAM
78
SAFETY EQUIPMENT
22
SNACK PROGRAM
80
SHW ARCHITECT FEES
23
SPECIAL EDUCATION CO-OP
81
BAIRD WILLIAMS HS ADDITION
24
DOLLAR GENERAL GRANT
82
BAIRD WILLIAMS JH ADDITION
25
83
BAIRD WILLIAMS ATHLETIC ANNEX
26
WAREHOUSE/PURCHASING
EMPLOYEE/COMPANY
DONATIONS
84
27
HEALTHY ME! GRANT
85
NON FEE EXPENSE
BAIRD WILLIAMS AG BARN
ADDITION
28
CICI'S PIZZA DONATIONS
86
TECHNOLOGY UPGRADES
29
HUDSON FOUNDATION GRANT
87
FURNITURE/FIXTURES/EQUIP
30
EMCID DONATIONS
89
BOND CONTINGENCY
33
SHAC & WELLNESS COMMITTEE
91
ATHLETIC FIELDS
34
UIL HOST
93
CONTINGENCY
38 ​
2015­2016 35
PLAYOFFS
99
PAYROLL
Revenue 5711
TAXES CURRENT YEAR
5712
TAXES PRIOR YEAR
5718
MISCELLANEOUS TAX REVENUE (LOCALLY DEFINED)
5719
PENALTY, INTEREST AND OTHER TAX REVENUES
5739
TUITION AND FEES FROM LOCAL SOURCES
5742
EARNINGS FROM TEMPORARY DEPOSITS AND INVESTMENTS
5743
RENT
5744
GIFTS AND BEQUESTS
5745
INSURANCE RECOVERY
5749
OTHER REVENUE FROM LOCAL SOURCES
5751
FOOD SERVICE ACTIVITY
5752
ATHLETIC ACTIVITIES
5811
PER CAPITAL APPORTIONMENT
5812
FOUNDATION ENTITLEMENTS
5829
STATE PROGRAM REVENUES DISTRIBUTED BY TEA
5831
TEACHER RETIREMENT/TRS CARE-ON-BEHALF PAYMENTS
5839
5919
STATE REVENUES FROM STATE OF TX GOVERNMENT AGENCIES ERATE
FEDERAL REVENUES DISTRIBUTED THROUGH GOVERNMENT
ENTITIES OTHER THAN STATE OR FEDERAL AGENCIES
5921
SCHOOL BREAKFAST PROGRAM
5922
NATIONAL SCHOOL LUNCH PROGRAM
5923
UNITED STATES DEPARTMENT OF AGRICULTURE COMMODITIES
5929
FEDERAL REVENUES DISTRIBUTED BY TEA
5931
SCHOOL HEALTH AND RELATED SERVICES
5932
MEDICAID ADMINISTRATIVE CLAIMING PROGRAM
5941
IMPACT AID
39 ​
2015­2016 Section 4.02 – Reading Your Financial Reports Administrators/Directors should check their Revenue and Expenditure reports at least monthly to keep up with their current balances and to analyze for any unusual items or improper coding of revenues and expenditures. Expenditure Reports The Appropriation column shows the amount of expenditures that are allowed for the year. The Encumbrances column is for Purchase Orders that have been processed and encumbered but the items or work have not been completed, invoiced, and paid for yet. The Expenditures column is expenditures that have already been paid to vendors. The Balance ​
is the amount of budgeted money left that is not yet spent or committed. Revenue Reports The Estimated column shows the amount of revenues that are anticipated for the year. The Realized column is the amount of revenues that have been received. The Balance ​
is the amount of estimated revenues minus the amount already received. Section 4.03 – Activity Fund Accounting The district maintains a separate manual containing all activity fund policies and procedures. Refer to the SISD Activity Funds Procedures Manual for complete details regarding deposits, disbursements, fundraising, sales tax, etc. The district uses a software program called Blue Bear “Schoolbooks” for all activity fund accounting. Each campus is responsible for making deposits, writing checks, maintaining proper documentation and entering all transactions into the software. Transactions should be entered promptly so that campus and activity account balances are current. The district accountant is responsible for reconciling all activity fund transactions to the bank statement each month. 40 ​
2015­2016 Section 5.1 ­ Legal Requirements for Budgeting Sections 44.002 through 44.006 of the ​
Texas Education Code establish the legal basis for budget development in school districts. The following six items summarize the legal requirements from the code: • The superintendent is the budget officer for the district and prepares or causes the budget to be prepared. Note: TEA recommends that an ​
interactive approach between the board of trustees and the superintendent be taken to establish the budget process and define related roles and responsibilities. • The district budget must be prepared by a date set by the state board of education, currently August ​
20 (June 19 ​
if the district uses a July 1 fiscal year start date). • The president of the board of trustees must call a public meeting of the board of trustees, giving ten days public notice in a newspaper, for the adoption of the district budget. Any taxpayer in the district may be present and participate in the meeting. • No funds may be expended in any manner other than as provided for in the adopted budget. The board does have the authority to amend the budget or adopt a supplementary emergency budget to cover unforeseen expenditures. • The budget must be prepared in accordance with GAAP (generally accepted accounting principles) and state guidelines. • The budget must be legally adopted before the adoption of the tax rate. ​
However, if a school district st
has a July 1​
fiscal year start date, then a school district must not adopt a tax rate until after the district receives the certified appraisal roll for the district required by Section 26.01, Tax Code. Additionally, a school district must publish a revised notice and hold another public meeting before the district may adopt a tax rate that exceeds the following: (1) The rate proposed in the notice prepared using the estimate; or (2) The district’s rollback rate determined under Section 26.08, Tax Code, using the certified appraisal roll. TEA has developed additional requirements for school district budget preparation as follows: • The budget must be adopted by the board of trustees, inclusive of amendments, no later than August 31​
(June 30 if the district uses a July 1 fiscal year start date). • ​
Minutes from district board meetings will be used by TEA to record adoption of and amendments to the budget. • Budgets for the General Fund, the Food Service Fund (whether accounted for in the General Fund, a Special Revenue Fund or Enterprise Fund) and the Debt Service Fund must be included in the official district budget (legal or fiscal year basis). These budgets must be prepared and approved at 41 ​
2015­2016 least at the fund and function levels to comply with the state’s legal level of control mandates. Funds to be budgeted and reported through PEIMS, both required and optional, are shown in Exhibit 2. Note: Districts may prepare and approve budgets for other funds and/or with even greater detail at their discretion. Such local decisions may affect the need for budget amendments and financial reporting requirements. • The officially adopted district budget, as amended, must be filed with TEA through PEIMS (Public Education Information Management System) by the date prescribed in the annual system guidelines. Revenues, other sources, other uses, and fund balances must be reported by fund, object (at the fourth level), fiscal year, and amount. Expenditures must be reported by fund, function, object (at the second level), organization, fiscal year, program intent and amount. These requirements are discussed in further detail in the Data Collection and Reporting module. • A school district must amend the official budget before exceeding a functional expenditure category, i.e., instruction, administration, etc., in the total district budget. The annual financial and compliance report should reflect the amended budget amounts on the schedule comparing budgeted and actual amounts. The requirement for filing the amended budget with TEA is satisfied when the school district files its Annual Financial and Compliance Report. In addition to state legal requirements, individual school districts may establish their own requirements for annual budget preparation. Local fiscal policies may dictate budgetary requirements which go beyond those required by the ​
Texas Education Code​
​
and TEA. These policies may include: ● Fund balance levels ● Debt service fund balance accumulation ● Financial performance comparison measures ● Staffing levels There are four ​
truth­in­taxation​
principles, which apply to taxing units: ● Property owners have the right to know of increases in their properties’ appraised values and to be notified of the taxes that could result from the new value. ● A taxing unit must calculate and publish the effective and rollback tax rates before adopting an actual tax rate. ● A unit must publish special notices and hold a public hearing before adopting a tax rate that exceeds either the effective tax rate plus three percent or the rollback rate. ● If the unit adopts a rate that exceeds the rollback rate, voters may start a petition for an election to limit the rate to the rollback rate. School districts must hold rollback elections to limit tax increases above the rollback rate for the current year, ​
without​
a petition. One of the equalization features of the funding formula is a cap on wealth per WADA. Chapter 41 of the ​
Texas Education Code establishes an equalized wealth level of $305,000 and gives districts above this level several methods to either reduce wealth or increase WADA in order to achieve the equalized level. Districts may use any combination of five options: (1) consolidating school districts, (2) consolidating school tax bases, (3) contracting with the State of Texas to shed the excess wealth, (4) contracting to educate children in another school district and paying the state for student attendance credits, or (5) 42 ​
2015­2016 de­annexing and annexing property between school districts. These steps affect the truth­in­taxation rollback rate steps. The ​
Texas Education Code also limits school districts' maintenance and operation tax rate to $1.50 per $100 valuation. This rate is a nominal rate ­ it is not tied to the comptroller’s taxable value certification. Splendora ISD, however, held an election in the late 1950s to set the maximum legal cap at $2.00 per $100 of assessed value for M&O and I&S combined, which allows our District to exceed the M&O cap of $1.50 as needed. Note: Districts should consult the comptroller’s ​
Guide for Setting Tax Rates: Truth in Taxation publication and/or TEA for more information on tax rate limitations and rollback worksheets. Section 5.2 – Splendora ISD Campus Budgeting Methodology Campus Allocations For the 2015­16 budget year, campus allocations are made based on the following formula: Elementary Schools
$140.00 per student Junior High Schools
$160.00 per student High Schools
$195.00 per student Estimated student counts for budget development are taken from PEIMS submissions and compared to pupil projection templates for reasonability. An attendance rate factor is added to the budget allocation. Attendance rates by campus are reviewed for the previous two years (taken from the AEIS Reports), and any improvement or maintenance above 95% generates additional funding. No funding penalty is generated for a decrease or maintenance below 95%. An academic improvement factor is also added in to the budget allocation. First, AEIS data is reviewed for two years to determine growth in passing rates on TAKS tests administered. Growth percentages are averaged and applied to the base allocation to generate additional funds, but no penalty is assessed for a decrease in passing rates. Co­Curricular Allocations Co­curricular allocations for the 2015­16 fiscal year were increased to reflect increased costs. Additionally, allocations for various athletic programs were reviewed on a per student basis, and adjustments were made to ensure male and female sports received the same amount of funding per student. Other Departmental Allocations Other departmental budgets have been adjusted based on previous year’s allocations, known changes in funding requirements and previous year’s spending patterns. 43 ​
2015­2016 Section 5.3 – Budget Calendar The District’s budget calendar looks fairly similar from year to year. A typical annual budget calendar looks like this: Date Objective Person/Group Responsible Dec Meet with Principals to Review Budget Process Administration Jan Meet with the Board concerning Budget Process and Review Proposed Salary Schedule Superintendent & Financial Officer Jan Review Personnel Staffing Requirements Principals Jan Instructions & forms for Budget Process given to Principals along with Tentative Budget Calendar Superintendent Feb Meet with Grade Level Coordinators /Dept. Heads to present budget process Principals Feb Develop Budget Requests All Personnel Feb Teachers submit budget requests to Principal, along with backup material Teachers Mar Principal submit budget with copy of backup material to the Campus Advisory Committee(CAC) CAC Reviews campus budget for congruency with the campus improvement plan and presents suggestions for budgets to principal. Mar Submit a preliminary budget draft to Business Manager with copy of backup material Principals Mar Approval Notification &/or conferences with principals to review budget requests Superintendent & Financial Officer Mar Submit final budget to Business Office Apr Review Personnel Staffing & Salary Schedule Principals Supt./Financial Officer /Principals Apr Present preliminary budget to Superintendent Financial Officer May Present preliminary budget to District Advisory Committee (DAC) Superintendent & Financial Officer May Budget Workshop for Board of Trustees to set Proposed Tax Rate and date for Hearing Superintendent & School Board May Preliminary Appraisal Values Announced Financial Officer MAR 44 Principal CAC ​
2015­2016 May Publish Notice of Budget Hearing & Proposed Tax Rate Financial Officer Jun Budget Must Be Prepared By This Date Supt/Financial Officer Jun Board Meeting for Public Hearing on Budget and Approve Upcoming Year Budget Supt/Financial Officer/School Board Jul Last day for chief Appraiser to issue certified tax roll Financial Officer Aug Adopt Current Year Tax Rate School Board Section 5.4 – Budgeting for Payroll and Benefits Sometime after January each year, the Business office will begin to calculate an estimate of next year’s salary and benefits cost, based on current year staffing and next year’s anticipated salary increase, if any. Then in May after raises have been determined, the Payroll Coordinator will upload all “next year” salary and benefit information to the budget. Budget Managers will not be responsible in most cases for budgeting for salaries and benefits in the General Fund. However, for those Budget Managers who administer federal grants accounted for in other funds, they may need to prepare a budget for their fund for all costs, including salary and benefits. Section 5.5 – Revenue Estimates The Executive Director of Finance will prepare all revenue estimates for the coming year. Section 5.6 – Budgeting for Funds Other than the General Fund The District has many different fund accounts. The General Fund 199 accounts for the vast majority of salaries, benefits and other day­to­day operational costs of the District. However, there are many other funds that account for various special purpose activities within the District. There are numerous budget are the General, Debt Service and Food Service funds. Other funds may utilize a managerial budget, or one which does not necessarily require legal approval by the Board of Trustees. Grant project managers and other staff responsible for each of these special purpose funds are responsible for preparing the budgets for the fund, including revenue and salary & benefit costs. Budget preparation for these funds should take place during the normal budget process or as soon thereafter as possible. Notice of Grant Awards (NOGA) are not usually received until late summer. Section 5.7 – Budget Amendments 45 ​
2015­2016 There are two types of budget amendments. Amendments that move budgeted funds between accounts but within the same function do not require Board of Trustee approval and can be processed at any time during the year. Amendments that move funds from one account to another and which also change function codes must by law be presented to the Board of Trustees for approval. Budget amendments that require Trustee approval are presented to the Board periodically during the fiscal year, typically in February and June. 46 ​
2015­2016 Section 6.1 – Employee Health Insurance The Splendora school district provides employees the opportunity to choose from one of three medical insurance plans provided by the Teacher Retirement System of Texas. For each of the medical plans, the district contributes the first $300.00 of the monthly premium and the remaining amount is taken by payroll deductions each paycheck run in order to cover the total premium amount for the month. Premiums for this coverage may be deducted before tax under the Cafeteria Plan. In most cases, coverage becomes effective on the first day of the month following the date of employment provided the employee is actively at work and has completed the enrollment process. For details of the plan structure and benefits payable, contact Benefits Coordinator Susan Broussard at 281­689­4000. Section 6.2 – Other Employee Benefits Dental Insurance The district offers a voluntary dental plan. Premiums for this coverage may be deducted before tax under the Cafeteria Plan and includes a $5.00 district paid premium benefit. Vision Insurance A voluntary vision program is available through payroll deduction for employees and dependents at the employee’s expense. Premiums for this coverage may be deducted before tax under the Cafeteria Plan. Life Insurance The district provides $20,000 in life insurance benefits to employees at no cost. Supplemental Term Life Insurance Supplemental term life insurance is offered. Employees may purchase from one to five times their yearly salary in individual coverage, the same individual amount for their spouse, and $10,000 in coverage for each of their children. Premiums are age­rated. Disability Insurance Long­term and short­term disability insurance is available through payroll deduction at open enrollment. Long­Term Care Insurance Long­Term care is contracted through Teacher Retirement System and is available through payroll deduction. Please contact TRS for the details. 47 ​
2015­2016 Cancer/Intensive Care Insurance Plans Individual cancer insurance program is available through payroll deduction at the employee’s expense. The district does not contribute to these plans. Information and brochures, applications and payroll deduction authorization cards are available at open enrollment in the Business Office at the Administration Building. The individual insurance company will issue a policy to the employee directly. Tax­Deferred Savings Accounts As an employee of SISD, you have the opportunity to participate in a tax deferred savings plan called a 403(b) tax deferred annuity. All Salary Reduction Agreements must be submitted to the SISD Business Office through the third party administrator contracted with the district.. Employees may have an amount of their salary reduced and invested in one or more TRS approved companies before tax is computed. Flexible Benefits Plan The Flexible Benefits Plan is a voluntary reduction of salary in the amount of an employee’s current expenditures for various benefits. Employee contributions toward group benefits that are eligible for the Flex Plan are medical and dental premiums. Voluntary Vision plan premiums are automatically deducted under the Flex Plan. The plan also includes dependent care expense reimbursement and health care expense reimbursement. This plan is authorized and controlled under Section 125 of the Internal Revenue Code. Participation in the SISD Flexible Benefits Plan should result in the employee paying less income tax. The district cannot guarantee favorable tax results due to the uncertainty of Internal Revenue Service guidelines and their effects on the tax exempt status of the plan. Detailed questions should be discussed with your personal tax advisor. Annual On­Line Enrollment The contract year for the medical plan, the dental plan, vision plan and the SISD Flexible Benefits Plan is September 1 to August 31. A period of open enrollment will be offered during the month of August for changes effective September 1. At this time employees are furnished information as to how they may elect to change from one medical plan to another, add or drop dependent coverage, and choose whether or not to participate in the vision, dental or the SISD Flexible Benefits Plan. These changes will be reflected on the August Paycheck for a September 1 effective date since premiums are prepaid. Very Important Notices to Employees COBRA ­ Federal Law, known as COBRA, requires that most employer sponsoring group health plans offer employees and their families the opportunity for a temporary extension of health coverage (called “continuation coverage”) at group rates in certain instances where coverage under the plan would otherwise end. Coverage may be continued according to the rights of employees and dependents as outlined in Title XXII of the Public Health Services Act, which was a result of the Consolidated Omnibus Budget Reconciliation Act (COBRA). HIPAA – Splendora complies with all HIPAA rules and regulations and is handled by each health provider​
. 48 ​
2015­2016 Section 6.3 ­ Workers Compensation Benefits An employee who is injured during the course and scope of their employment is deemed to be covered under the Texas Worker’s Compensation Act. Reporting a Claim ●
Injured employee completes the “Employer’s First Report of Injury or Illness” including their supervisor’s signature and immediately contacts the Central Administrative Office. ● Supervisor should notify the CAO via telephone before the injured employee seeks medical assistance. ● The report should be completed on line and submitted to central office for processing to the insurance carrier. ● All accidents and injuries are required to be reported. ● After an injured employee seeks medical attention, they are to report back to the Central Administrative Office before returning to work and provide a “Texas Workers’ Compensation Work Status Report” ● If the injured employee’s physician prevents that employee from returning to work, then the employee needs to discus his/her benefit options with the Central Administrative Office within seven days. ● No Temporary benefits will be distributed for the first seven days. Medical benefits pay for necessary medical care to treat an employee’s work­related injury or illness. The District’s Workers’ Compensation insurance company pays medical benefits directly to the health care provider who provides the employee’s medical treatment. Medical benefits are paid only for the treatment of your work­related injury or illness. The insurance carrier does not pay for the treatment of other injuries or illnesses, even if the treatment was provided at the same time you received treatment for your work­related injury. Your health care provider may not bill you for treatment related to a work­related injury or illness, but may bill you for the treatment of other injuries or illnesses. EMPLOYEE NOTICE OF ALLIANCE REQUIREMENTS Important Contact Information To locate a provider, go to ​
www.pswca.org​
. To contact your adjuster at the TASB Risk Management Fund, visit ​
www.tasbrmf.org or call (800) 482­7276. Information, Instructions, Rights and Obligations If you are injured at work, tell your supervisor or employer immediately. The information in this notice will help you to seek medical treatment for your injury. Your employer will also help with any questions about how to get treatment. You may also contact your adjuster at the TASB Risk Management Fund (the Fund) for any questions about treatment for a work related injury. The Fund is your employer’s workers’ compensation coverage provider and they are working with your employer to ensure you receive timely and appropriate health care. The goal is to return you to work as soon as it is safe to do so. 49 ​
2015­2016 ●
How do I choose a treating doctor? If you are hurt at work ​
and you live in the Alliance service area, you are required to choose a treating doctor from the provider list. This is required for you to receive coverage of healthcare costs for your work related injury. A provider listing is available through the Alliance website at ​
www.pswca.org and a link to that site is also contained on the Fund’s website at www.tasbrmf.org​
. It identifies providers who are taking new patients. If your treating doctor leaves the Alliance, we will tell you in writing. You will have the right to choose another treating doctor from the list of Alliance doctors. If your doctor leaves the Alliance and you have a life threatening or acute condition for which a disruption of care would be harmful to you, your doctor may request that you treat with him or her for an extra ​
90 days. ●
What if I live outside the service area? If you believe you live outside of the service area, you may request a service area review by calling your adjuster. ●
How do I change treating doctors? If you become dissatisfied with your first choice of a treating doctor, you can select an alternate treating doctor from the list of direct contract treating doctors in the service area where you live. The Fund will not deny a choice of an alternate treating doctor. ​
Before you can change treating doctors a second time, you must obtain permission from your adjuster. ●
How are treating doctor referrals handled? Referrals for health care services that you or your doctor request will be made available on a timely basis as required by your medical condition. Referrals will be made ​
no later than 21 days after the request. Your doctor should refer you to another Alliance provider unless it becomes medically necessary to make a referral outside of the Alliance. You do not have to get a referral if you are in need of emergency care. Who pays for the healthcare? Alliance providers have agreed to seek payment from the Fund for your health care. They should not request payment from you. If you obtain health care from a doctor who is not in the Alliance without prior approval from your adjuster, you may have to pay for the cost of that care and your income benefits may be disputed. You may treat with medical providers that are not​
​
contracted​
with the Alliance only if one of the following situations occurs: o Emergencies: You should go to the nearest hospital or emergency care facility. o You do not live within an Alliance service area. o Your treating doctor refers you to a provider or facility outside of the Alliance. This referral must be approved by your adjuster. ●
How to File a Complaint You have the right to file a complaint with the Alliance. You may do this if you are dissatisfied with any aspect of direct contract program operations. This includes a complaint about the program and/or your Alliance doctor. It may also be a general complaint about the Alliance. A complainant can notify the Alliance Grievance Coordinator of a complaint by phone, from the Alliance website www.pswca.org​
or in writing via mail or fax. Complaints should be forwarded to: 50 ​
2015­2016 PSWCA (The Alliance) Attention: Grievance Coordinator P.O. Box 763 Austin, TX 78767­0763 866­997­7922 A complaint must be filed with the program grievance coordinator ​
no later than 90 days from the date the issue occurred​
. Texas law does not permit the Alliance to retaliate against you if you file a complaint against the program. Nor can the Alliance retaliate if you appeal the decision of the program. The law does not permit the Alliance to
​ retaliate against your treating doctor if he or she files a complaint against the program or appeals the decision of the program on your behalf. What to do when you are injured on the job If you are injured while on the job, tell your employer as soon as possible. A list of Alliance treating doctors in your service area may be available from your employer. A complete list of Alliance treating doctors is also available online at ​
www.pswca.org​
. Or, you may contact us directly at the following address and/or toll­free telephone number: TASB Risk Management Fund P.O. Box 2010 Austin, TX 78768 (800) 482­7276 In case of an emergency… If you are hurt at work and it is a life threatening emergency, you should go to the nearest emergency room. If you are injured at work after normal business hours or while working outside your service area, you should go to the nearest care facility. After you receive emergency care, you may need ongoing care. You will need to select a treating doctor from the Alliance provider list. This list is available online at ​
www.pswca.org​
. If you do not have internet access call (800) 482­7276 or contact your employer for a list. The doctor you choose will oversee the care you receive for your work related injury. Except for emergency care you must obtain all health care and specialist referrals through your treating doctor. Emergency care does not need to be approved in advance. “Medical emergency” is defined in Texas laws. It is a medical condition that comes up suddenly with acute symptoms that are severe enough that a reasonable person would believe that you need immediate care or you would be harmed. That harm would include your health or bodily functions being in danger or a loss of function of any body organ or part. Non­emergency care… Report your injury to your employer as soon as you can. Select a treating doctor from the Alliance provider list. This list is available online at ​
www.pswca.org​
. If you do not have internet access, call 800­ 482­7276 or contact your employer for a list. Treatments Requiring Advance Approval Certain treatments or services prescribed by your doctor ​
need to be approved in advance. Your doctor is required to request approval from the TASB Risk Management Fund ​
before the specific treatment or service is provided. For example, you may need to stay more days in the hospital than what was first approved. If so, the added treatment must be approved in advance. 51 ​
2015­2016 The following non­emergency healthcare treatment requests must be approved in advance: Inpatient hospital admissions Outpatient Surgical or ambulatory surgical services Spinal Surgery All non­exempted work hardening All non­exempted work conditioning Physical or occupational therapy except for the first six (6) visits if those six visits were done within the first 2 weeks immediately following date of injury or date of surgery Any investigational or experimental service All psychological testing and psychotherapy Repeat diagnostic studies greater than $350. All durable medical equipment (DME) in excess of $500 Chronic pain management and interdisciplinary pain rehabilitation Drugs not included in the TDI Division of Workers’ Compensation Formulary All narcotic medications dispensed greater than 60 days Any treatment or service that exceeds the Official Disability Guidelines. The number your doctor must call to request one of these treatments is 800­482­7276, ext. 6654. If a treatment or service request is denied, we will tell you in writing. This written notice will have information about your right to request a reconsideration or appeal of the denied treatment. It will also tell you about your right to request review by an Independent Review Organization through the Texas Department of Insurance. When medical benefits begin and end The injured employee may receive necessary medical treatment immediately after the work­related injury or illness. The employee is required to select a provider from the list provided. Income Benefits replace a portion of wages you lose because of work­related injury or illness. There are four types of income benefits: ● Temporary Income Benefits (TIBs) ● Impairment Income Benefits (IIBs) ● Supplemental Income Benefits (SIBs) ● Lifetime Income Benefits (LIBs) Temporary Income Benefits (TIBs) Temporary income benefits equal 70 percent of the difference between your average weekly wage and the wages you are able to earn after the employees work­related injury. If the employee earned less than $8.50 per hour before they were injured, their temporary income benefits for the 26 weeks of payments will equal 75 percent of the difference between their average weekly wage and the wages they are able to earn after your work­related injury. TIBs end the date the employee reaches maximum medical 52 ​
2015­2016 improvement, or the date they are physically able to earn your average weekly wage, which would be the same wages they were earning prior to being injured on the job, or at the end of 104 weeks. Election of Leave Option An employee who is eligible for FMLA leave and who is eligible for leave due to a workers’ compensation­related injury shall be offered the following options at the time of injury: 1. Employee has earned sick leave and/or earned non­duty days and chooses to use those days until the eighth day and will start earning TIBS on the eighth day. 2. Employee has earned sick leave and/or earned non­duty days and chooses to use those days until those days are exhausted and then they will start earning TIBS. 3. Employee has earned sick leave and/or earned non­duty days, but elects not to use them and will be on un­paid leave for those days and will start receiving TIBS on the eighth day. 4. Employee does not have earned sick leave and/or earned non­duty days will be on un­paid leave starting their first day of disability and will receive TIBS on the eighth day. Income benefits may not exceed the maximum weekly amount set by state law. Temporary income benefits, impairment income benefits, and lifetime income benefits are also subject to a minimum amount set by state law. Maximum and minimum benefit amounts are based on the state average weekly wage as set by the Texas Legislature. The injured employee must report any income (other than income benefits they may be receiving) to the Commission and the Insurance Carrier so an adjustment can be made to your income benefit payments. The injured employee may be fined and/or charged with fraud if you receive temporary income benefits while also receiving wages from an employer. Income Benefits are no longer payable following the death of an injured worker receiving income benefits. The injured worker’s beneficiaries may be eligible to apply and receive death benefits if the injured worker’s death was due to the work­related injury or illness. Section 6.4 – Unemployment Benefits Splendora ISD conforms to school board policy CRF and the provisions of the Texas Unemployment Compensation Act (Labor Code 201.026). Employees shall be ineligible to receive benefits if: 1. They perform instructional, research, or principal administrative services and have a contract or reasonable assurance of performing such services for any educational institution during the next academic year or term. 2. They perform other services for the District and have reasonable assurance of performing such services during the next academic year or term. 3. They perform services described above immediately before a vacation period or holiday recess and have reasonable assurance of performing such services during the period following such vacation or holiday recess. 53 ​
2015­2016 The District shall contribute to the Unemployment Compensation Fund by choosing to pay a state unemployment compensation tax administered by the Texas Workforce Commission. Labor Code 204.101 54 ​
2015­2016 Section 7.1 – Special Revenue Overview Special revenue funds are funds accepted by the Board of Trustees from private, local, state, and federal sources for the purpose of financing specific educational programs which are student­oriented and are beneficial to the children. The approved programs are referred to as programs or grants. These funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. A grant is created when an application if filed with the Texas Education Agency (TEA), the U. S. Department of Education (USDE), or other funding agencies, and an agreement is made between the applicant and the agency. The agency approves the amount of the grant, the funding period and the conditions related to the approval of the funds. Approval is executed through the notification of grant award (NOGA). Funds cannot be encumbered or expended before the NOGA is received. The funds for the grants are obtained through state, federal, local and private agencies. State funds are authorized by statutory provisions and regulations of the TEA. Federal funds are authorized through categorical and other federal grants for public education. Funding can come directly from the federal agency or through TEA. Local funds come from sources such as city or county governments. Private funds are authorized by private sources, such as foundations, businesses and industries. All grants are to be utilized according to the terms of the approved budget, which has been approved by the grantor and the grantee. Any activities or expenditures must follow all normal financial procedures of Splendora ISD. Any planned grant activities or expenditures which deviate from the normal financial procedures of Splendora ISD must be preapproved by the Executive Director of Finance prior to the beginning of the grant. The budget is the financial plan of the grantee to carry out the program or grant. The Business Office is responsible for setting up all budgets according to the grant award or Notice of Grant Award (NOGA). The Business Office will assist the Principal (or designee) on all budget matters and is responsible for the maintenance of accurate accounting records. The Executive Director of Finance will complete all monthly, quarterly, and any other financial reports. The Grant Manager and Campus Principal are responsible for the campus administration of the grant and will ensure all approved grant activities are completed before the end of the grant. The grantee must pay close attention to all expenditures from the grant fund to ensure all expenditures are acceptable to the granting agency and they are not in conflict with federal/state law or district guidelines. Any questions about federal law should be directed to the Executive Director of Finance. The Grant Manager will submit any programmatic reports and work closely with the Business Office to ensure all stakeholders are informed. 55 ​
2015­2016 Grants must be reviewed by the Executive Director of Finance before they are submitted to the grantee agency. The Executive Director of Finance will approve requisitions, personnel changes, movement of funds, and Purchase Orders for all Federal Programs and Grants. 7.2 – Scientifically Based Research To maintain compliance with the No Child Left Behind Act of 2001, all activities and programs should be supported by Scientifically Based Research. This involves the application of rigorous systematic, and objective procedures to obtain reliable and valid knowledge relevant to education activities and programs. The Curriculum and Instruction Department is to verify the research data supporting the program’s effectiveness. Scientifically Based Research, as defined in section 9101(37) of NCLB, is research that involves the application of rigorous, systematic, and objective procedures to obtain reliable and valid knowledge relevant to education activities and programs. To meet this standard, the research must adhere to the following: ● Employ systematic, empirical methods that draw on observation or experiment; ● Involve rigorous data analyses that are adequate to test the stated hypotheses and justify the general conclusions drawn; ● Rely on measurements or observational methods that provide reliable and valid data across evaluators and observers, across multiple measurements and observations, and across studies by the same or different investigators; ● Be evaluated using experimental or quasi­experimental designs in which individuals, entities, programs, or activities are assigned to different conditions and with appropriate controls to evaluate the effects of the condition of interest, with a preference for random assignment experiments, or other designs to the extent that those designs contain within­condition or across­condition controls; ● Ensure that experimental studies are presented in sufficient detail and clarity to allow for replication or, at a minimum, offer the opportunity to build systematically on their findings; and ● Have been accepted by a peer­reviewed journal or approved by a panel of independent experts through a comparably rigorous, objective, and scientific review. When reviewing research findings to determine whether they meet the criteria for scientifically based research, schools should consider the extent to which the research meets each of the defined elements listed above. 7.3 – Fund and Cash Management Guidelines According to P.L. 103­382, Section 1120A (b) and 34 CFR 200.63 the fiscal requirement of supplement, not supplant is to ensure that the level of state and local support for programs remain at least constant and not to be replaced by federal funds. Documentation must be maintained which clearly demonstrates the supplementary nature of federal funds and/or activities, as appropriate. ​
The 56 ​
2015­2016 test to determine if you are supplanting is to ask whether the programs supported with Special Revenue funds would, in the absence of those funds, have been supported with state and local funds. If your answer is yes, this is supplanting and state and local funds may not be diverted to another purpose simply because Special Revenue funds are available to support those activities. If your answer is no, the funds are being used to supplement the educational program, not supplant state and local funds. The exception to this rule for Special Revenue is the use of stabilization funds provided by the federal government through TEA for the recovery of the economy. Special revenue funds must supplement or augment funds that are required by state law, State Board of Education (SBOE) rule, or activities which have been adopted as policy by a local school board. If Special revenue funds are used to enhance or expand a state mandate, SBOE rule, or local policy, the supplementary activities funded by the Special Revenue program must be separately identified and clearly distinguishable from those activities identified as necessary for implementing a state mandate, SBOE rule, or local board policy as outlined in an implementation plan. Any refund of state, federal, or special funds must be deposited to the original fund account. State, federal, and Special Revenue funds should not be deposited in the budget. All encumbrances shall occur on or between the beginning and ending dates of the grant. All goods must be received and services rendered and subsequently liquidated (recorded as an expenditure or accounts payable) within the grant dates (for formula grants, within 30 days after the grant end date). Obligations that are liquidated and recognized as expenditures must meet the allowable costs principles in Office of Management and Budget (OMB) Circular A­87, A­21, or A­122 (as applicable) and in program rules, regulations, and guidelines contained elsewhere. Administrative requirements for grants stipulate that you must request cash as close as possible to the time of making disbursements. The cash on hand should not exceed three days’ cash needs. Payments through Expenditure Reports (ER) should be deposited into your depository bank within six to seven business days of the request. Use the Financial Accounting and Reporting (FAR) Module of the Financial Accountability System Resource Guide to determine appropriate accounting codes. Documentation for all expenditures for each fund source on the eGrants application must be maintained. Documentation that local funds are used if either travel or transportation expenditures exceed state rates must be maintained. An application or amendment must be approved by TEA before the initiation of any activities affected by that application or amendment, such as purchase orders issued, funds encumbered or expended, goods received, or services rendered. Applications or amendments received in substantially approvable form for projects funded on a formula or discretionary basis become effective on the date received by TEA (stamp­in date/date of certification by the LEA) or the project begin date, whichever is later. Funds may be transferred between major objects of expenditures budgeted on Schedule BS6006 – Program Budget Summary and Support, without an amendment if the cumulative total transferred does not exceed 25% of the total current approved budget, funds are already budgeted in the class/object codes involved, and the requested cost items do not require specific approval. Items in class/object codes 6600 always require specific approval. 57 ​
2015­2016 TRS, Medicare, health insurance, longevity pay, critical needs stipends, and incentive pay will be deducted from grant budgets if payment of fringe benefits is permitted by grant guidelines as a part of payroll expenses. Federally funded grants normally allow for payment of all fringe benefits listed above. State of Texas grants do not normally permit TRS deductions. Fringe benefit expenses should be discussed with the Executive Director of Finance or federal program accountant during the grant writing process if the budget includes any payroll expenses. Title I, Part A The purpose of Title I is to enable schools to provide opportunities for children served to acquire knowledge and skills contained in the challenging state content standards and to meet the challenging state performance standards developed for all children. This purpose is accomplished by: ● Ensuring high standards for all students ● Providing students with an enriched and accelerated educational program including the use of arts, school wide programs, or the increase of the amount and quality of instructional time so that students served with Title I funds receive at least the classroom instruction that other students receive; ● Promoting school wide reform and ensuring access of children to effective instructional strategies and challenging academic content that include complex thinking and problem­solving experiences; ● Providing substantial staff development opportunities to significantly upgrade the quality of instruction; ● Coordinating all Title I services with each other, with other educational services, with health and social service programs funded from other sources; ● Affording parents meaningful opportunities to participate in the education of their children at home and at school; ● Distributing resources, in amounts sufficient to make a difference, to areas and campuses where needs are the greatest; ● Improving accountability by using the State assessment system to measure how well Title I students are achieving the challenging State student performance standards expected of all students; and providing greater decision making authority and flexibility to schools and teachers in exchange for greater responsibility for student performance. Regulations provide that school wide programs must include a comprehensive needs assessment to determine the performance of its children in relation to the State assessment system and student performance standards, school wide reform strategies, highly qualified professional staff; professional development for teachers and other staff, increased parental involvement, plans for assisting children in the transition to receiving schools, measures to include teachers in the decisions regarding the use of assessments, and effective, timely additional assistance for students who experience difficulty mastering any of the performance standards. Title I Part A funds are used in a school wide setting when the campus eligibility includes 40% or more of the students enrolled or living in the school’s attendance area meets the district’s low income criteria. All funds must benefit the children in the current funding year therefore must be expended before the middle of the spring semester. The use of the funds must be included in the campus improvement plan. 58 ​
2015­2016 Title II, Part A The purpose of Title II, Part A, is to increase the academic achievement of all students by helping schools and school districts improvement teacher and principal quality and ensure that all teachers are highly qualified. Funds are received through a formula basis. The current Title II, Part A replaces the previous mathematics and science program in favor of support for teacher professional development across all core academic subjects with math and science remaining high priority for funding. Districts are required to ensure that their strategies and funded activities are grounded in scientifically based research so that students benefit from teaching practices and methods. Schools and districts are given expanded flexibility to address the need for qualified teachers and principals not only through professional development for existing staff, but through efforts that include attracting qualified individuals into teaching and offering financial incentives and other structural changes to retain them. The intent and purpose of the Class­size reduction program is to reduce the class size using highly qualified teachers to increase achievement for regular and special needs students by providing personal attention and a solid foundation for further learning so that all students learn to read independently. School wide programs that use Class­Size Reduction Program funds must reduce the size of classes, particularly in the early grades, using highly qualified teachers to increase achievement for regular or special needs children. District again, must use these funds only to supplement, and not supplant state and local funds that, in the absence of the federal funds, would otherwise be spent for activities authorized by Class­Size Reduction. The Title II funds must benefit the staff in the current funding year with requisitions being submitted in a timely manner. Title II funds may only be used to purchase materials for training purposes and not for classroom implementation. Allowable costs for the Title II, Part A program include recruitment, preparation and professional development, mentoring activities for new teachers, meeting the requirements for becoming highly qualified and expand performance systems that provide differential pay and bonuses for teachers who teach in specific schools and subject areas. Title III, Part A – LEP The purpose of Title III, Part A is to improve the education of limited English proficient children by assisting the children to learn English, meet challenging State academic content and meet student academic achievement standards. All activities must use approaches and methodologies based on scientifically based research to teach LEP and immigrant children to develop and implement new language instruction educational programs and academic content instruction programs including programs of early childhood through secondary school; carry out highly focused, innovative, locally designed activities to expand or enhance existing language instruction education program; implement within an individual school, school­wide programs for restructuring, reforming, and upgrading all relevant programs, activities, and operations relating to language instruction educational programs; and implementing, within the entire jurisdiction of the LEA, LEA­wide programs for restructuring, reforming and upgrading all relevant programs, activities, and operating relating to language instruction educational programs and academic content instruction for LEP children. Title I, Part C, Carl D. Perkins Grant The purpose of Title I, Part C, is to develop more fully the academic and technical skills of secondary students who elect to enroll in career and technical education (CTE) programs. 59 ​
2015­2016 th​
The grant has a project start date of July 1 and an end date of June 30​
. The supplement not supplant guideline is effective for this grant. The following are goals for CTE grant: ● Integrate academics with CTE programs using a coherent sequence of courses ● Link CTE at the secondary and postsecondary levels ● Provide students with strong experience in and understanding of all aspects of an industry ● Develop, improve, or expand the use of technology in CTE programs ● Provide professional development programs to teachers, faculty, administrators, and career guidance and academic counselors who are involved in integrating CTE programs ● Develop and implement evaluations of the CTE programs carried out with funds, including an assessment of how the needs of special populations are being met ● Initiate, improve, expand, and modernize quality CTE programs, including relevant technology ● Provide services and activities that are of sufficient size, scope, and quality to be effective ● Provide activities to prepare special populations for high­skill, high­wage, or high­demand occupations that will lead to self­sufficiency State CTE funds will be distributed to school districts on the basis of the number of contact hours generated by eligible students enrolled in CTE during the entire school year. Courses offered will be funded by the allotment for which they are eligible. The Summary of Finances 2009­10 provided by the Division of State Funding will reflect the State CTE allotment for each LEA. Special Education Consolidated Grant (IDEA and IDEA­B Preschool) The purpose of this grant is to provide special education and related services to children with disabilities ages three through twenty­one under the Individuals with Disabilities Act (IDEA). The funds for this grant are based on a child count and projected population and poverty allocation from the United States Department of Education (USDE) as provided by TEA and the PEIMS data submitted. Part B of the IDEA authorizes expenditures to help LEAS’s ensure that children with disabilities, have access to a free, appropriate public education to meet each child’s unique needs and prepare him or her for further education, employment, and independent living. Federal funds for these programs must be used to supplement (increase the level of services) and not supplant (replace) funds from nonfederal sources. Any program activity required by State law, SBOE rules or local board policy may not be paid with these funds. If the LEA maintains (or exceeds) its level of local – or state and local – expenditures for special education and related services from year to year, wither in total or per capita, then the Part B funds are, in fact, supplementing those local – or state and local – expenditures, and the LEA has met its maintenance of effort (MOE) and supplement/not supplant requirements. No requirement currently exists related to supplanting “particular costs” and if an LEA maintains local – or state and local – effort, it will not violate the supplement/not supplant requirements of the IDEA. Cost items that are used by all students should not be funded with Part B funds. Part B funds may be used for the costs of special education and related services, and supplementary aids and services, provided in a regular classroom or other education­related setting to a child with a disability in accordance with the IEP of the child, even if one or more nondisabled children benefit from these services. In addition to the purpose of IDEA­B Formula funds, the regulations implementing the IDEA­B Preschool funds as a part of this act define the purpose of the act as a means to supplement and increase services beyond the level of State and local funds expended for preschool students ages three through 60 ​
2015­2016 five with disabilities. The priority for these funds is to provide all students with disabilities ages 3­5 with a comprehensive program that meets their individual needs by expanding and extending services already available to these students. The district is responsible for setting aside 25% of its tentative IDEA­B Formula base entitlement or an equivalent amount of state and/or local funds to support costs of residential placement for students in the program. Equipment is defined by 2CFR Part 225 Appendix B as an article of nonexpendable, tangible personal property having a useful life of more than one year and an acquisition cost that equals or exceeds the lesser of $5,000 or the capitalization level established by the LEA for financial statements. Items that are under $5,000 or under the capitalization level established by the LEA should be budgeted under class/object code 6300 supplies and materials. Up to 15% of IDEA­B Formula and/or Preschool funds for any fiscal year may be used to develop and implement coordinated EIS (Early Intervening Services) for students in Kindergarten through Grade 12 (with a particular emphasis on students in Kindergarten through Grade 3) who are not currently identified as needing special education or related services but who need additional academic and behavioral support to succeed in a general­education environment. (20 U.S.C. 1413(f), 34 CFR 300.226) American recovery and Reinvestment Act (ARRA) Stimulus Funding Splendora ISD has applied for programs authorized in Division A of the ARRA including Title I Part A; IDEA Part B and Title II, Part D. The project period for these grants begin on the date the application is submitted in substantially approvable form to TEA and ends no later than September 30, 2011. Obligations of funds for activities and services shall occur within these dates. ARRA funding is considered one­time funding that is expected to be temporary with the expenditure of funds planned in a way that do not result in unsustainable continuing commitments after the funding expires. Grantees are encourage to move rapidly to develop plans for using funds, consistent with the ARRA’s reporting and accountability requirements and prudent grant management practices, and to promptly begin spending funds to help drive the nation’s economic recovery. Unless otherwise specified in the Notice of Grant Award (NOGA), all funds are effective from the beginning date specified on the NOGA (for formula funds, the date the application is received in TEA in substantially approvable form) through September 30, 2011. The Federal Offices of Inspector General (OIG) have authority to review, audit, and investigate the use of funds to prevent fraud, waste, and abuse. All funds must be accounted for and all efforts must be made to produce transparency in accountability and use. The four guiding principles for the use of ARRA funds are as follows: ● Spend funds quickly to save and create jobs. ● Improve students achievement through school improvement and reform ● Ensure transparency, reporting and accountability ● Invest one­time ARRA funds thoughtfully to minimize the “funding cliff.” Even though the overall goal of the ARRA is to stimulate the economy in the short term and invest in education and other essential public services to ensure the long­term economic health of our nation, the 61 ​
2015­2016 funds should be used to strengthen education, drive reforms and improve results for students from early learning through post­secondary education. Title I Part A and Title II D Stimulus Funds will be used in accordance with the authorizing program statute for Title I, Part A and Title II, Part D. Grantees must comply with all corresponding program requirements, conditions for grant award, and provisions and assurances for those programs. The funding provided under ARRA to support the Title I, Part A, program authorized under the NCLB Act must follow all statutes, rules, regulations, and guidance of the Title I, Part A, programs authorized under the Elementary and Secondary Education Act (ESEA), as amended by NCLB. Title I, Part A, provides supplemental resources to local education agencies (LEAs) to help schools with high concentrations of students from low­income families provide high­quality education that will enable all children to meet the State student performance standards. Title I, Part A, supports campuses in implementing either a schoolwide program or a targeted assistance program. The intended program beneficiaries are students who experience difficulties mastering the State academic achievement standards. All Title I, Part A, campuses must do the following: ● Implement Parents’ Right­to­Know in accordance with P.L. 107­110, Section 1111(h)(6) ● Develop school­parent compacts jointly with parents ● Provide information to parents in the language parents understand ● Develop an LEA and campus Parent Involvement Policies ● Implement Section 1304.21 of the Head Start Standards if implementing preschool programs ● Integrate and coordinate Title I, Part A, professional development and services with other educational services and programs ● Provide additional assistance to students identified as needing help in meeting the State’s challenging student academic achievement standards ● Ensure that all new teachers hired on the campus to teach core academic subjects are highly qualified when hired ● Include in the Campus Improvement Plan (CIP) strategies and activities to ensure that all core academic subject area teachers teaching within the school are highly qualified not later than the end of 2006­07 school year. The CIP of a schoolwide campus must do the following: ● Incorporate the requirements of a schoolwide plan as cited in P.L. 107­110, Section 1114(b) ● Clearly incorporate the Ten Components of a schoolwide program ● Describe how the school will use Title I, Part A (regular and/or ARRA), resources and other sources to implement the ten components ● Include a list of state and federal programs whose funds will be consolidated to implement a schoolwide program ● Describe how the intent and purposes of the Federal programs whose funds are consolidated on a schoolwide campus are met ● Include sufficient activities to address the needs of the intended beneficiaries of the Federal programs whose funds are consolidated on a schoolwide campus for upgrading the entire education program 62 ​
2015­2016 Title I, Part A, funds must be expended for programs, activities, and strategies that are scientifically based on research and meet needs (identified in the campus’ comprehensive needs assessment process) that are listed in the CIP. All applicable requirements in the ESEA, the Title I, Part A, regulations, other applicable laws and regulations, and Office of Management and Budget (OMB) circulars (such as OMB Circular A­87, related to cost principles for State, local, and Indian tribe governments: and OBM Circular A­133, related to audits conducted under the Single Audit Act) apply to the use of ARRA Title I, Part A, funds. Invest these funds in ways that do not result in unsustainable continuing commitments after the funding expires LEAs may plan for higher than normal district­level initiatives, the LEA must allocate an appropriate amount of the ARRA Title I, Part A, funding to campuses following the statutory allocation rules. Funds may be used to increase the per­pupil amount allocated to each Title I, Part A, campus or to serve new Title I, Part A, campuses. Regardless, a campus with a lower low­income percentage may not receive a higher per pupil allocation than a campus with a higher low­income percentage. On schoolwide program campuses, you may use Title I, Part A, funds for activities that are part of the CIP to improve student performance and upgrade the entire educational program. The amount of Title I, Part A, funding on the campus must be supplemental. All required district­level set­asides apply to ARRA Title I, Part A, funds. While TEA anticipates that, due to LEAs striving to invest these funds in ways that do not result in unsustainable continuing commitments after the funding expires LEAs may plan for higher than normal district­level initiatives, the LEA must allocate an appropriate amount of the ARRA Title I, Part A, funding to campuses following the statutory allocation rules. The purpose of Title II, Part D, is to improve student academic achievement through the use of technology in elementary and secondary schools. It is designed to assist every student – regardless of race, ethnicity, income, geographical location, or disability – in becoming technologically literate by the end of eighth grade and to encourage the effective integration of technology resources and systems with professional development and curriculum development to promote research­based instructional methods that can be widely replicated. Special Education/IDEA B These funds must be used consistent with the current IDEA, Part B, statutory and regulatory requirements and applicable requirements in the General Education Provision Act and the Education Department General Administrative Regulations. There are four target investments for the use of ARRA funds: ● Increase efforts to institute rigorous post­secondary standards and high quality assessments. ● Enhance pre­Kindergarten to post­secondary data systems that track progress and foster continuous improvement. ● Ensure continuing to improve teacher effectiveness and support the equitable distribution of qualified teachers across the state. ● Expand the state’s support and effective interventions for the lowest­performing schools. 63 ​
2015­2016 The IDEA­B Formula ARRA implementation defines the purpose of the act as a means to do the following: ● Ensure that all students with disabilities have available a free, appropriate public education that includes special education and related services to meet their unique needs. ● Ensure that the rights of students with disabilities and of their parents are protected. ● Assist states and localities in providing for the education of all students with disabilities. ● Assess and ensure the effectiveness of efforts to educate those students. The IDEA­B Preschool ARRA consists of the purpose of the IDEA­B Formula funds as well as the regulations implementing the IDEA­B Preschool funds which define the purpose of the act as a means to supplement and increase services beyond the level of State and local funds expended for preschool students ages 3­5 with disabilities. No later than ten calendar days after the end of each quarter, TEA and any recipient of ARRA funds must report to the USDE with regard to recovery funds received in accordance with regulations (Section 1512©. Title XIV State Fiscal Stabilization Fund The Title XIV State Fiscal Stabilization Fund (SFSF) is a new one­time appropriation under the American Recovery and Reinvestment Act of 2009 (ARRA). The USDE has awarded funds in exchange for a commitment from states to advance essential education reforms to benefit students from early learning through post­secondary education, including the following: ● Making progress toward rigorous college­ and career­ready standards and high­quality assessments that are valid and reliable for students, including English language learners and students with disabilities ● Establishing pre­K to college and career data systems that track progress and foster continuous improvement ● Making improvements in teacher effectiveness and in the equitable distribution of qualified teachers for all students, particularly students who are most in need ● Providing intensive support and effective interventions for the lowest­performing schools These funds will help stabilize state and local government budgets in order to minimize and avoid reductions in education and other essential public services. The program will help ensure that school districts have the resources to avert cuts and retain teachers. The project begins on the September 1, 2009, or the date the application is received in TEA in substantially approvable form, whichever is earlier. The ending date is September 30, 2010 with a new application available for year 2 (2010­2011). Grantees will not be able to access Year 2 SFSF funding until Year 1 SFSF funds are completely expended. SFSF funds may be used for activities authorized under one or more of the following acts: ● Elementary and Secondary Education Act (ESEA) ● Individuals with Disabilities Education Act (IDEA) ● Adult Education and Family Literacy Act (AEFLA) ● Carl D. Perkins Career and Technical Education Act (Perkins) Supplement­not­supplant does not apply to this grant program. 64 ​
2015­2016 State Compensatory Education A student at­risk of dropping out of school includes each student who is under twenty­one years of age and who: ● Is in prekindergarten, kindergarten or grade 1,2 or 3 and did not perform satisfactorily on a readiness test or assessment instrument administered during the current school year; ● Is in grade 7, 8, 9, 10, 11, or 12 and did not maintain an average equivalent to 70 on a scale of 100 in two or more subjects in the foundation curriculum during a semester in the preceding or current school year or is not maintaining such an average in two or more subjects in the foundation curriculum in the current semester; ● Was not advanced from one grade level to the next for one or more school years; ● Did not perform satisfactorily on an assessment instrument administered to the student under TEC Subchapter B, Chapter 30, and who has not in the previous or current school year subsequently performed on that instrument on another appropriate instrument at a level equal to at least 110 percent of the level of satisfactory performance on that instrument; ● Is pregnant or is a parent; ● Has been placed in an alternative education program in accordance with TEC 37.006 during the preceding or current school year; ● Has been expelled in accordance with TEC 37.007 during the preceding or current school year; ● Is currently on parole, probation, deferred prosecution, or other conditional release; ● Was previously reported through the Public Education Information Management System (PEIMS) to have dropped out of school; ● Is a student of limited English proficiency, as defined by TEC 29.052; ● Is in the custody or care of the Department of Protective and Regulatory Services or has, during the current school year, been referred to the department by a school official, officer of the juvenile court, or law enforcement official; ● Is homeless, as defined by 42 U.S.C. Section 11302, and its subsequent amendments; or ● Resided in the preceding school year or resides in the current school year in a residential placement facility in the district; including a detention facility, substance abuse treatment facility, emergency shelter, psychiatric hospital, halfway house, or foster group home. All purchases/services must be supplemental and directly related to State Comp Ed, and/or improving student achievement in language arts and/or mathematics. All Comp Ed funds must benefit the children in the current funding year. The Texas Education Code requires each school district to have a district and campus improvement plan with the state compensatory education program described in the campus plan if the program is implemented at the campus level or to be described in the district plan if the SCE program is implemented district wide. The district and campus improvement plans are the primary record supporting expenditures attributed to the state compensatory education program. School districts are required to have local policies and procedures to identify students who are at risk of dropping out of school under the criteria in Section 29.081, TEC; students who are at risk of dropping out of school under local criteria and document compliance with the 10% cap in Section 29.081, TEC; how students are entered into the SCE program and how students are exited from the program; the methodologies involving calculation of 110% satisfactory performance on all assessment instruments, in accordance with Section 29.081, TEC; and the cost of the regular education program in relation to budget allocations per students and/or instructional staff per student ratio. 65 ​
2015­2016 7.4­ Expenditures of Federal Funds All expenditure procedures outlined in this manual for professional and contracted services, as well as for real and personal property, are in compliance with the TASB Purchasing and Acquisition Policy, and are accessible at the following link: http://www.tasb.org/policy/pol/private/170907/pol.cfm?DisplayPage=CH(LEGAL).pdf&QueryText=C
ONTRACTED%20SERVICES During the requisition process, the Executive Director of Finance (or designee) ensures compliance of all fund expenditures. 7.5 ­ Documentation Requirements for Expenditures of Federal Funds Expenditures of federal funds must be made in accordance with program guidelines and district procedures. Failure to adequately maintain supporting documentation for expenditure of federal funds can result in forfeiture of those funds. To access federal grant funds for purchase of materials or equipment, or to pay for travel expenses, the requestor must complete and submit the appropriate paperwork to the appropriate personnel as outlines in the manual for approval. Splendora ISD follows expenditure guidelines for federal programs as set forth in the OMB Circular A­87. It adheres to a standard that all expenditures must be reasonable, ordinary, and necessary in order for a cost to be reimbursed. 7.6­ Federal Expenditure Reporting – E­Grants All Federal Expenditure reports via the TEA E­grants system shall be prepared by Executive Director of Finance (or designee). All data used to complete all federal expenditure reports shall be from the district’s financial reports. The Executive Director of Finance will review all federal expenditures to ensure they comply with the federal application expenditure budgets. 7.7­ Maintenance of Time and Effort Personnel funded from federal grants will be required to certify semi­annually that they have worked to achieve the grant objectives. Near the end of each semester, the Director of Federal Programs will provide a Program Time and Effort Certification Form for the employee and his/her supervisor to sign and return, in addition to a copy of the employee’s job description. These documents will be retained by the Director of Federal Programs in accordance to grant requirements. 66 ​
2015­2016 Documentation required under OMB Circular A­87 for LEAs, ESCs, and Open Enrollment Charter Schools Operated by a Governmental Entity states that all charges to payroll for grant­funded personnel must be based on certification or time and effort records. (1) ​
CERTIFICATION​
: For employees: (a) who are paid 100 percent from program; or (b) who work under a single cost objective. Each employee must certify in writing, at least semi­annually, that he/she worked solely on the program(s) for the period covered by the certification form. The certification must be signed by the employee or by the supervisor having first­hand knowledge of the work performed. Charges to the grant must be supported by these semi­annual certifications. This is a requirement under the revised OMB Circular A­87 Cost Principles effective July 1, 1995. “Cost objective” means a function, organizational subdivision, contract, grant, or other activity for which cost data are needed and for which costs are incurred. A Title I, Part A school­wide program funded from multiple funding sources is considered a “single cost objective.” (2) ​
TIME AND EFFORT​
: For employees: (a) who work under ​
multiple​
grant programs; or who work under ​
multiple​
cost objectives. (b)​
​
These employees are required to maintain time and effort records or to account for their time under a substitute system. (See number 3 below.) Employees must prepare time and effort reports, at least monthly, to coincide with pay periods. Such reports must reflect an after­the­fact​
distribution of 100 percent of the ​
actual​
time spent on each activity and must be signed by the employee. Charges to payroll must be adjusted at least quarterly to coincide with preparation and submittal of the quarterly expenditure report. 7.8­ Methodology for Calculating Full Time Equivalent Positions 1. Gather data prior to calculation: a. Employee Name & Job Title b. Number of days in a Contract c. Beginning and Ending Date of Contract(See Academic Calendar) d. Number of days in the Quarter (See Academic Calendar) e. Number of hours per day for the scheduled Name f. % of time worked in the Job Title g. Hours docked 2. Develop a spreadsheet that reflects the following: 67 ​
2015­2016 a. Number of Days in the Quarter times Number of Hours Per Day to equal total hours in a regular schedule. b. Hrs In Regular Schedule times Percent of Time worked in Duty Less Hours docked to determine the actual number of Hours worked by Employee c. Actual Number of Hours Worked by Employee divided by Hours in Regular Schedule equal Full Time Equivalent (FTE) 7.9 – ARRA Section 1511: Infrastructure Certification Splendora ISD adheres to ARRA Section 1511 Infrastructure Certification Requirements. The Texas Education Agency requires the Chief Executive Officer (Splendora ISD Superintendent of Schools) to certify that the infrastructure investment is an appropriate use of taxpayer dollars. The Splendora ISD ARRA Section 1511 Certification Form is accessible at the link below: http://www.splendoraisd.org/files/1015608/20100701155448.pdf 7.10 – ARRA Section 1605: Buy American Act Splendora ISD adheres to all requirements of the Buy American Act, under Section 1605 of the American Recovery and Reinvestment Act of 2009, as required in the expenditure of all ARRA funds for infrastructure projects: http://www.seia.org/galleries/pdf/CRS_Report_­_The_Buy_American_Act_3.13.09.pdf 7.11 – ARRA Section 1606: Davis Bacon Act Splendora ISD adheres to all requirements of the Davis Bacon Act, under Section 1606 of the American Recovery and Reinvestment Act of 2009, as required in the expenditure of all ARRA funds for infrastructure projects: http://www.dol.gov/compliance/laws/comp­dbra.htm 68