Clarke County School District

Clarke County School District

Accounting Manual Effective as of November 1, 2017

CLARKE COUNTY SCHOOL DISTRICT ACCOUNTING MANUAL

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Cut-out and place in spine of binder

Section # Description Page #01 Important Information/Changes 1 - 302 Contact List 403 Payroll 5

- Payroll calendar and deadlines 6- Payroll procedures 7 - 8- Temporary employees 9

04 Budgeting 10- Budget transfers and amendments 11- Budget line item control and transfer restrictions 12

05 General Ledger and Expenditures 13- QBE expenditure classification 14- Special education disability categories 15- FTE expenditure allocations 16 - 36- Account number structure 37- Account list and descriptions 38 - 65- Expenditure review and reclassification 66- Prepaid expenditure guidelines for year end processing 67

06 Travel and Conferences 68- Detached duty procedures 69- Travel general information 70 - 72- Travel policies 73 - 77

07 Ordering and Purchasing 78- Board policy on purchasing 79 - 88- Purchasing Procedures 89- Purchase Order Guidelines 90 - 92- Suspension and Debarment 93- Media Order Procedures 94- Cooperative Purchasing Order Procedures 95- Staples Order Procedures 96- Copy Machine Procedures 97- Local Vendor In-Store Purchasing Procedures 98 - 99- Technology Purchasing Procedures 100- Equipment Purchasing Procedures 101- Amazon Purchasing Procedures 102- Employee Group Meals 103- Policy for Purchasing or Credit Card Use 104 - 106

Table of Contents

Section # Description Page #8 Accounts Payable 107

- Accounts Payable Processing 108 - 109- Accounts Payable - Common Issues 110- Accounts Payable Direct Payments 111

09 Fixed Assets 112- Fixed Asset Guidelines 113- Fixed Asset Policy Approved 114 - 119

10 Miscellaneous Items 120- Year End Deadlines 121 - 122- Petty Cash 123- Audit Requirements 124- Davis Bacon Act 125- Cash Receipts for BOE Offices and Departments 126 - 127(Schools should refer to section for Principal's checking account)- Procedures for GDOE Drawdown of Grant Funds 128- EHS & HS Grant Draw Down Procedures 129- EFT Reimbursement Payments to Employees 130- Munis Reimbursement Procedures for Local Checking Account 131- Field Trip and Transportation Charges 132- Procedure for Accumulated Vacation Leave Payouts for Grants 133

11 After School Programs 134 - 13512 Principal's Checking Account 136

- Common Audit Points 137 - 138- General Information & Legal Requirements 139 *Management of School Checking Account Funds 139 *School Checking Account Reporting and Auditing 140 *School Plan of Correcton Response, Audit Findings 140 *Maintenance of Records 140 *Basic Guidelines 140 - 141 *Bank Accounts 141 - 142 *Internal Controls/Separation of Duties 143 *Surplus/Deficit From Completed Projects/Inactive Accounts 143 *Use of School Facilities 144 - 148 *Fund Raising Activities 149- Receipts 150 *General Information & Requirements 150 - 151 *Donations, Awards, Grants, Gifts 151 *Collections of Admission to Extra-Curricular Activities 152 *Collections by Staff Outside of School Office 153 *Collections by Office Personnel 153

Section # Description Page # *Deposit Procedures 153 *Deposit Pickup Service Procedures 154 *Safe Access codes and Procedures Setup 155- Disbursements 156 *Appropriate Expenditures 156 *Prohibited Expenditures 156 *General Information & Requirements 156 - 157 *Travel Reimbursements 157 *Approval by Superintendent 157 *Payment for Services 158 *Sales Tax 159- Accounting Records 160 *Accounting System 160 *Fund Adjustment Guidelines 160 *Fund Transfer Guidelines 160 *Sample List of Approved Expenditures 161

13 Forms 162- Budget Amendment/Transfer Request Form (Munis) 163- Hotel Tax Exempt Form 164- Travel Expense Form 165- State Sales Tax Form (Blank & Sample Form) 166 - 167- Void Check Recap Form 168- Payment Request/Purchase Order Form 169- Cash Collection Form 170- Cash Box Collection Sheet for Concession Sales 171- Report of Tickets Sold 172- Fundraiser Request Form 173- Cash Adjustment 174- Transfer of Funds 175- Facilities Use Request Form 176 - 178- Change Order Request Form for Schools 179- Non-Sufficient Funds Notification Letter - Samples 180- Parent/Guardian Refund Request Form 181- Vendor Information Packet and W-9 182 - 189- Temporary Work Agreement for Non-CCSD (TWA) 190 - 194- Additional Work Agreement for Active CCSD (AWA) 195 - 196

01 – IMPORTANT INFORMATION

IMPORTANT INFORMATION This Accounting Manual is an update to previous manuals. The following items should be noted: • MUNIS – Financial, Payroll, Student Activity Funds and Human Resources software. • Federal Guidelines – We follow all Federal guidelines for federally funded projects where policy and

procedures are stricter than Local policy and procedures. Ensure all expenses are allocable, allowable and reasonable.

• Budgets – The school district currently utilizes zero based budgeting. Schools and departments are asked to

control spending.

• New Purchasing Policy and Regulations – The purchasing policy and regulations were updated in June 2017. A significant change was made to purchases over $3,500 (previously $5,000). These purchases now require a minimum of two quotes. Please refer to section 07 for the full policy and regulation.

• New and Updated Function Codes – GDOE has added a new function code effective for FY 2018.

Function 2213 is for Instructional Staff Training and is for the activities associated with the professional development and training of instructional personnel. GDOE also updated the description of function 2210 which is for the Improvement of Instructional Services. Function 2213 is different than 2210 since 2210 includes all activities that enhance the instructional experience of the students.

• House Bill 139 compliance - Effective July 1st, all expenses that can be directly linked to a school need to be

coded to the school. You will need to make sure the facility segment of the account # truly represents the school, if applicable. Not every purchase will necessarily be broken down by school. Only the expenses that can be directly tied to a school will need to be broken down. Business Services will be happy to guide you on this if you aren't sure how to handle.

• Paycheck Errors – Paycheck advices are sent out at least 2 days prior to payday. Please review your advice

immediately upon receipt. Payroll must receive notification of any possible errors (made by HR or Payroll) on your paycheck by 11am on payday in order for a manual check to be processed with the correction. If the notification is received after this deadline, the correction will not be processed until the next payroll. Manual checks will not be cut for time sheets that were turned in after the deadline or were turned in with the incorrect information. Those corrections will be processed on the next payroll. It is the responsibility of the administrator of the school/department to submit accurate information to Payroll and Human Resources by the designated deadlines. Unfortunately, we are unable to process direct deposits for these corrections.

• Reimbursements – ALL reimbursements must be submitted to Accounts Payable within 30 days. This

includes reimbursements for purchases, travel, school expenses, etc. Please follow the guidelines set for this under the Travel section of the manual. It is the responsibility of each Administrator to communicate these deadlines to their staff. Employee reimbursements in advance of the date of the event are not allowed.

• Employee Travel – All payments for employee travel (i.e. hotel, meals, mileage, etc.) must be processed

through the Munis Purchase Order Module. Payments for employee travel are not allowed to be processed through the Student Activity Module (i.e. Principal’s checking account). All employee travel is reported to the state and the only way it can be tracked accurately is by processing it this way.

• Gift Cards – Gift Cards are not allowed to be purchased utilizing local, state or federal funds (i.e. Munis fund

100, grants, principal’s checking, etc.). Gift Cards may only be purchased with pre-approval from CFO utilizing special revenue funds (i.e. Homeless donations, etc.).

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• Purchase Orders – All POs will be mailed to the vendor unless it is for a preferred vendor (see list in Purchase Order Procedures).

• QBE Purchases - All purchases from QBE accounts should be in compliance with State QBE requirements.

Proper classification of the expenditures is very important. Example: A 1st grade teacher’s copy charges should be charged to the Program 1021 QBE Grade 1-3. An ESOL teacher’s supplies should be allocated to Program 1351 QBE ESOL. Please do not allocate these expenses to any other program just because there is an available budget elsewhere. See section 04-01 for further information.

• Mileage – Reimbursement amount for auto mileage is $.535 per mile, (effective January 1, 2017.) The State

of Georgia follows the Federal Guidelines so the rate will change (up or down) each time the Federal rate changes. We will notify you when it changes.

• Workflow Approvals – If you are an approver in MUNIS and plan to be away from the office, please

forward your workflow to your backup approver using your MUNIS dashboard webpart or have Technology give you access to the server with VPN. If you do not have the Munis dashboard webpart set up for workflow approvals, please enter a helpdesk ticket so Jennifer Frazier can help you set it up.

• Requisition Entry – Please do not enter anything into the Buyer field on the Terms and Miscellanous screen

or into the Needed By date field on the Main screen. Both of these fields cause issues with our PO conversion if they are filled in.

o If you copy a requisiton, please make sure you change the vendor on the main screen and

every line detail screen. If the vendors are not the same, we receive errors during our conversion process.

o Do not change the vendor delivery method (print, fax, email). If you change this field, your PO will not be delivered correctly to the vendor. This field is set up for each vendor in Vendor Master by Accounts Payable.

o Please do not use the frieght field. Instead, please enter the freight as a separate line item.

Use of the freight field causes issues with account # allocations during the payable process.

• Paper Items – When purchasing paper items, please use the paper object code 56101 for the following types of paper: multi-purpose copier/printer paper, card stock, colored paper, construction paper. All other paper items can be coded to the supply object code 56100.

• Tips – The school district will not reimburse for most tips. Please do not include tips on any invoices,

reimbursements, etc. The only exception to this would be the following: Travel incidentals (as detailed in the travel section) or if the vendor has a documented policy that says they automatically include the tips on the invoice because of the size of the order, # of people, etc. If this information is a documented policy with the vendor and the information is included on the invoice or receipt, we could then pay or reimburse for the tip.

• Advance payments or prepayments – CCSD does not allow payments in advance for purchases of physical

items. The only allowable payments in advance are for deposits required by a pre-approved contracted agreement (i.e. software, charter buses, field trips, etc.) or for registrations, airfare and hotel paid directly to the vendor. Employee expense reimbursements in advance of the date of the event are not allowed.

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• Memberships – The state auditor has ruled that individual memberships are of a gratuitous nature. The only allowable memberships are professional memberships that directly relate to the execution of duties as it benefits CCSD, a membership that is required by the position's professional license, or a non-educational institutional membership (i.e. Sam's Club) which benefits an individual school. All payments should be paid using a school district check. A non-educational membership, which only benefits an individual school, should be paid with the school checking account.

• Staples – Due to numerous duplicate orders and issues with pricing, you are no longer allowed to place online

orders on the Staples Advantage Website. The Staples Advantage Website should only be used for pricing. The contract price listed needs to be reflected on the PO.

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02 – CONTACT LIST

BUSINESS SERVICES CONTACT LIST It is the objective of Business Services to support school district instructional efforts while at the same time ensuring fiscal responsibility. ACCOUNTING Larry Hammel, Chief Financial Officer (706) 546-7721 Ext. 65700 Jeanne Bradley, Director (706) 546-7721 Ext. 65701 Jennifer Frazier, Accountant (706) 546-7721 Ext. 65703 Debbie Crawford, Grant Accountant (706) 546-7721 Ext. 65702 Cathy Blackwell, Grant Accountant (706) 546-7721 Ext. 65707 Maria Jimenez, Internal Auditor (706) 546-7721 Ext. 65712 Justin Ivey, Asset Coordinator (706) 546-7721 Ext. 65713 Socheata “Anita” Everett, Accounting Coordinator (706) 546-7721 Ext. 65710 PAYROLL Pam Cook, Supervisor (706) 546-7721 Ext. 65708 Lolita Bryant Moye, Assistant (706) 546-7721 Ext. 65709 ACCOUNTS PAYABLE Karen Duncan, Supervisor (706) 546-7721 Ext. 65705 Stephanie Holcombe, Assistant (706) 546-7721 Ext. 65706 Cindy Freeman, Assistant (706) 546-7721 Ext. 65704 PURCHASING Veronica Jackson, Purchasing and Contracts Coordinator (706) 546-7721 Ext. 65711

OTHER IMPORTANT CONTACTS

HUMAN RESOURCES Sherri Freeman, Associate Superintendent of Human Resources & Student Services

(706) 546-7721 Ext. 20708

Lynn Duke, Executive Director of Human Resources and Information Services

(706) 546-7721 Ext. 20709

TaShaundra Williams, HR Specialist/Benefits (706) 546-7721 Ext. 20710 Jamie Sutton, HR Specialist/Schools and Facilities (706) 546-7721 Ext. 20714 Julie Coile, HR Specialist/Schools and Facilities (706) 546-7721 Ext. 20713 Vacant, HR Specialist/Schools and Facilities (706) 546-7721 Ext. 20711 Tesha Echols, HR Support/Benefits, Leave and Substitutes (706) 546-7721 Ext. 20716 Vacant, Executive Secretary (706) 546-7721 Ext. 20712 Jaime Bonds, HR Support/Recruitment, Hiring, Retention, Placement, Professional Learning and Unemployment

(706) 546-7721 Ext. 20715

CENTRAL SUPPLY/WAREHOUSE Cornelius Edwards, Supervisor (706) 546-7721 Ext. 77403 MUNIS SUPPORT Roshanna Griffin, Human Resources (706) 546-7721 Ext. 20746 Jennifer Frazier, Financial (706) 546-7721 Ext. 65703 SECURITY/BACKGROUND CHECKS June Anderson, Assistant (706) 546-7721 Ext. 20707

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Payroll

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03 - PAYROLL

PAY PERIOD DUE DATES HR/TRANSP ADJ GENERATE DIRECT DEPOSIT PAY DATES (FOR ABSENCES IN TO PAYROLL DEADLINE DATE DEADLINE

AESOP & EXTRA PAY)

8/20/17-9/2/17 9/5/2017 9/7/2017 9/11/2017 9/13/2017 9/15/20179/3/17-9/16/17 9/19/2017 9/21/2017 9/25/2017 9/27/2017 9/29/2017

9/17/17-9/30/17 10/3/2017 10/5/2017 10/9/2017 10/11/2017 10/13/201710/1/17-10/14/17 10/18/2017 10/23/2017 10/25/2017 10/27/2017 10/31/2017

10/15/17-10/28/17 10/31/2017 11/2/2017 11/6/2017 11/8/2017 11/10/201710/29/17-11/11/17 11/13/2017 11/13/2017 11/15/2017 11/17/2017 11/21/201711/12/17-11/25/17 11/28/2017 11/30/2017 12/4/2017 12/6/2017 12/8/201711/26/17-12/9/17 12/12/2017 12/13/2017 12/15/2017 12/19/2017 12/21/2017

12/10/17-12/30/17 1/3/2018 1/4/2018 1/8/2018 1/10/2018 1/12/201812/31/17-1/13/18 1/17/2018 1/23/2018 1/25/2018 1/29/2018 1/31/2018

1/14/18-2/3/18 2/6/2018 2/7/2018 2/9/2018 2/13/2018 2/15/20182/4/18-2/17/18 2/20/2018 2/20/2018 2/22/2018 2/26/2018 2/28/20182/18/18-3/3/18 3/6/2018 3/7/2018 3/9/2018 3/13/2018 3/15/20183/4/18-3/17/18 3/20/2018 3/22/2018 3/26/2018 3/28/2018 3/30/2018

3/18/18-3/31/18 4/3/2018 4/5/2018 4/9/2018 4/11/2018 4/13/20184/1/18-4/14/18 4/17/2018 4/19/2018 4/24/2018 4/26/2018 4/30/2018

4/15/18-4/28/18 5/1/2018 5/7/2018 5/9/2018 5/11/2018 5/15/20184/29/18-5/19/18 5/22/2018 5/22/2018 5/24/2018 5/29/2018 5/31/20185/20/18-6/2/18 6/5/2018 6/5/2018 6/7/2018 6/12/2018 6/14/20186/3/18-6/16/18 6/19/2018 6/19/2018 6/21/2018 6/26/2018 6/28/2018

6/17/18-6/30/18 7/2/2018 7/2/2018 7/5/2018 7/10/2018 7/12/20187/1/18-7/14/18 7/17/2018 7/19/2018 7/24/2018 7/26/2018 7/31/2018

7/15/18-7/28/18 7/31/2018 8/6/2018 8/9/2018 8/13/2018 8/15/20187/29/18-8/18/18 8/21/2018 8/23/2018 8/27/2018 8/29/2018 8/31/2018

* Pay period is not used for base pay.

2017-2018 PAYROLL CALENDAR

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03 - PAYROLL

PAYROLL PROCEDURES

TIMESHEETS Timesheets need to be submitted bi-monthly or monthly. Any timesheets that are not submitted to payroll by the deadline will not be processed until the next payroll. It is the responsibility of each Administrator to communicate these deadlines to their staff. No additional check runs will be processed for timesheets submitted past the deadline. ADDITIONAL PAY All active CCSD employees must be paid through payroll. Any additional pay must be turned in on a completed Additional Work Agreement form. There should be an employee ID and account number listed. The appropriate supervisor signature should be included. Please make sure the last 4 digits of the social security number for each employee being paid is included on all paperwork. For your convenience, a copy of the deadline for each payroll has been included in this manual.

• All summer school pay must be separated from any other pay and noted on the form. • Any additional pay for June and July must be submitted on separate forms. • All timesheets, extra pay, etc. must be submitted to Payroll with complete and accurate information along

with all appropriate approvals. All incomplete or inaccurate submissions will immediately be returned to the originator for correction. This could result in a delay in payment to the applicable employees. It is the responsibility of each Administrator to confirm that the information is complete and accurate when they approve the submissions.

REQUESTS FOR EMPLOYEE NUMBERS OR HOURLY PAY RATES We occasionally receive requests from department heads and/or budget analysts for employee numbers and/or pay rates. When this occurs, please make sure you supply payroll with the last 4 digits of the social security number. Payroll needs this information in order to ensure they are providing you with the correct information. Please allow a 3 to 5 day turnaround time. EMPLOYMENT/SALARY VERIFICATIONS Please allow a 3 to 5 day turnaround time. While we try to process these as fast as possible, our internal payroll process must take priority over these requests. CHECK STUBS All check stubs are emailed to the address on file. This information can also be printed from the Employee Self Service. Payroll does not print check stubs. Go to : www.clarke.k12.ga.us Next, click on the Employment tab and choose Employee Self Service. Click on the Employee Self Service again. Your USER ID is your employee number. Your password is the last 4 digits of your Social Security Number, unless you have changed it. Once logged in, you can access your paystubs, W-2’s and direct deposit/tax forms. DIRECT DEPOSIT IS MANDATORY FOR ALL EMPLOYEES Net payroll amounts are credited to the employee's bank account on payday morning:

CCSD Email: the direct deposit payroll advice is distributed via your CCSD email. Alternate Email: ONLY for employees who do not have a CCSD email; the direct deposit payroll

advice can be distributed via an alternate email address. Applications: New Direct Deposit Applications should be submitted to Payroll. A voided check or bank direct deposit form needs to be attached to this application.

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http://www.clarke.k12.ga.us/

03 - PAYROLL

Effective Date: New applications will become effective on the next payday. Bank Account Changes: Payroll should be notified of any bank account changes where automatic payroll deposits are being made. Otherwise, the paycheck amount is credited back to the school district account resulting in a two-week delay. We will not process a new manual paycheck until the funds have been received back from the banking institution. ERRORS ON YOUR CHECK Paycheck advices are sent out at least 2 days prior to payday. Please review your advice immediately upon receipt. Payroll must receive notification of any possible errors (made by HR or Payroll) on your paycheck by 11am on payday in order for a manual check to be processed with the correction. If the notification is received after this deadline, the correction will not be processed until the next payroll. Manual checks will not be cut for time sheets that were turned in after the deadline or were turned in with the incorrect information. Those corrections will be processed on the next payroll. It is the responsibility of the administrator of the school/department to submit accurate information to Payroll and Human Resources by the designated deadlines. Unfortunately, we are unable to process direct deposits for these corrections.

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03 - PAYROLL

TEMPORARY EMPLOYEES

In most cases, CCSD will no longer be using TWA’s. HR will be making the decision on whether a person will be considered a temporary employee who will be paid through Payroll or if a person will be considered a consultant who will be paid through Accounts Payable.

If HR determines that a person will be paid through Payroll, you will use the Temporary Employee Packet supplied by HR. All Temporary Employees paid through Payroll should be expensed to object code 51990 (Other Pay). All requests for payment/timesheets should be submitted timely in accordance with the Payroll deadlines listed in the Accounting Manual. As a reminder, payroll is processed semi-monthly.

If HR determines that a person will be paid as a consultant through Accounts Payable, you will use the Temporary Worker Agreement (TWA) if an invoice is not going to be received from the person. The appropriate packets are included in the forms section of the manual. All TWA’s paid through Accounts Payable should be expensed to object code 53000 (Purchased Professional & Technical Services) or 55950 (Other Purchased Services).

Listed below is a guide to determining whether a person will be considered a Temporary Employee or if they will be paid on a TWA:

• Athletic Coaches – Temporary Employee – paid through payroll • Person with a set schedule and supervisor – Temporary Employee – paid through payroll • Consultant/Trainer from outside CCSD – TWA – paid through Accounts Payable

For any other circumstances, please contact HR for clarification.

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Budgeting

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04 – BUDGETING

BUDGET TRANSFERS AND AMENDMENTS General Funds: It is important to keep track of your available balances within your budgets. Please have your Assistant or Bookkeeper run a YTD Budget Report each month (or more frequently if desired) to make certain there are no negative balances. If there are negative balances, please take care of these immediately by transferring funds. Please do not wait until the end of the year to clear up all the negative balances you have acquired throughout the year. Use the Budget Transfer Restriction Guide on the following page to make sure certain procedures are being followed and QBE requirements are met. Funds can be transferred by an Assistant or Bookkeeper using the Budget Transfer and Amendment module in MUNIS. These requests will be entered and released into workflow to be approved by the Program Manager/Principal/Director. The accounts where budgeted funds are being moved from must be identified as well as where account funds are being moved to. In addition, a brief explanation should be provided in the Comments section (i.e., cover negatives, cover travel expenses). If at all possible, scan the support for the requested transfer and upload using the attachment icon in Munis. All Budget Transfers/Amendments are reviewed and approved by the Business Services department through the workflow approval process after the Program Manager/Principal/Director’s approval. When the transaction has completed workflow, the Requestor will receive an email notifying them the journal has been approved. REMINDERS:

• Budget funds will be moved in whole dollars only. • After the budget transfer is approved, the Requestor will need to output-post the journal so it will post to

their budget. Once posted, the requestor can see the transaction on the YTD budget report and in Account Inquiry. All documentation related to the Budget Transfer/Amendment should be printed (or saved as a PDF) for audit purposes.

• Permission to cross functions, programs or cost centers requires CFO approval. The approval email should be uploaded as back up documents using the attachment icon in Munis.

Grants: New budgets and budget amendments will not be entered by the Grant Accountants into the Accounting system until we have an approved grant budget allocation through the Georgia Department of Education or approved contract from other state of Georgia/Federal agencies. Exceptions can be made with prior approval from the CFO. Any budgets that have completed the Consolidated Application approval process will not require any further documentation. These budgets can be immediately processed through the accounting system. All budget transfers that are requested must follow the same guidelines as listed above for Local funds. Please keep in mind that the MUNIS budget (function/object) should match what is in the Consolidated Application on the GDOE website or what is shown on each specific contract. In certain circumstances, Business Services staff may, in lieu of the Assistant or Bookkeeper, enter grant budget transfers in MUNIS. All Budget Transfers/Amendments are reviewed and approved through the workflow approval process. Budget funds will be moved in whole dollars only. Other Special Revenue Accounts: Budgets for special revenue accounts (i.e. Sprint/Clearwire, Coca-Cola, Donations, etc.) will be reviewed at the close of every fiscal year. A carry forward balance and anticipated revenues will be used to determine the applicable budget for the new fiscal year.

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04 – BUDGETING

BUDGET LINE ITEM CONTROL Purchase orders cannot be processed unless there are sufficient funds remaining in the program budget where that expenditure should be charged. If the line item budget for this expenditure has been depleted, a budget transfer/amendment must be processed, so funds can be transferred before the purchase order will be approved and processed (See Budget Amendment section). Expenditures should be charged to the appropriate account rather than just any account that has a remaining balance.

BUDGET TRANSFER RESTRICTIONS It is important that budget transfer procedures be followed so QBE expenditure requirements are met. Moving funds in or out of the QBE programs is not allowed. The transfer restrictions are detailed below: QBE INSTRUCTIONAL PROGRAMS

1011 QBE Kindergarten 1091 QBE EIP Grades 4-5 2051 QBE Spec Ed Group IV 1021 QBE Grades 1-3 1210 QBE Staff & Prof Dev 2061 QBE Spec Ed Group V 1041 QBE Grades 9 - 12 1310 QBE Media Centers 2111 QBE Gifted Group VI 1051 QBE Grades 4 & 5 1351 QBE ESOL 2211 QBE Remedial Education 1061 QBE Kindergarten EIP 2021 QBE Spec Ed Group I 3011 QBE Vocational Lab-CTAE 1071 QBE Primary EIP (1-3) 2031 QBE Spec Ed Group II 5071 QBE Alternative Educ 1081 QBE Middle School 2041 QBE Spec Ed Group III

Budget transfers between QBE programs are not allowed. However, transfers are allowed within the same program

between object codes.

LOCAL PROGRAMS (not all local programs are listed here)

1013 Local Kindergarten 1321 Local School Field Trips 2063 Local Spec Ed Group V 1023 Local Grades 1-3 1353 Local ESOL 2113 Local Gifted Group VI 1043 Local Grades 9-12 1531 Local Instructional Allot. 2213 Local Remedial Ed 1053 Local Grades 4-5 1881 Local Summer School 3013 Local Vocational Lab-CTAE 1063 Local Knd Early Intv 2023 Local Spec Ed Group I 5073 Local Alternative Educ. 1073 Local Grades 1-3 EIP 2033 Local Spec Ed Group II 9990 Miscellaneous 1083 Local Middle School 2043 Local Spec Ed Group III 1093 Local EIP Grades 4-5 2053 Local Spec Ed Group IV

Budget transfers between local programs are not commonly allowed. However, transfers are allowed within the same

program between object codes. PUPIL SERVICES (local funds) Program: 9990, Function: 2100 Can be used for guidance counselors, attendance, social work, health services, athletic personnel Cannot transfer to a QBE program SCHOOL ADMINISTRATION (local funds) Program: 9990, Function: 2400 Cannot transfer to a QBE program FIELD TRIP ALLOTMENT (local funds) Program: 1321, Function: 1000 Can transfer to any local fund program but not a QBE program only if no further field trip expenses will be encumbered

for the year. Please double check with Transportation prior to transferring budget. May not overspend allotment unless supplemented by other funds (invoices issued to each school for over-expenditures

at fiscal year-end and should be paid from Principal’s Checking). Must be used only on field trip related expenses.

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General Ledger and Expenditures

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05 – GENERAL LEDGER AND EXPENDITURES

QBE EXPENDITURE CLASSIFICATION

The proper classification of expenditures is very important to school district compliance with QBE requirements. The following procedures should be used to guide these classifications: SPECIFIC IDENTIFICATION Option One: Charge to a specific program based on the activity of the personnel requesting materials. For

example, assignment workbooks or copy charges for a 5th grade teacher should be charged to the 5th Grade program (Program: 1051).

Option Two: Charge to a specific program for which the materials are purchased. For example, printer cartridges for the school office should be charged to the School Administration program (Function: 2400, Object: 56110).

PRORATION OF COSTS Multiple Programs: Allocation of costs to multiple programs should be based on FTE counts for those programs. Allocation codes for supplies are available for each school to expense the cost of to multiple programs. For example: Art supplies are used by the entire student body; therefore you can allocate the expense to each general fund program based on the FTE for those programs. Please contact the Finance Department for more information and how to use this option when entering requisitions. FTE Counts: Program percentages are provided in the Budget section of this manual. This is an area where sound judgment needs to be applied. Expenditure classification and coding should be consistent to comply with auditing standards.

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SPECIAL EDUCATION DISABILITY CATEGORIES SPECIAL EDUCATION CATEGORY I Program 2021 Speech Language (S/L) Self Contained Learning Disabled (LD) Self Contained SPECIAL EDUCATION CATEGORY II Program 2031 Mildly Intellectually Disabled (MID) Self Contained Mildly Intellectually Disabled (MID) Resource SPECIAL EDUCATION CATEGORY III Program 2041 Severely Intellectually Disabled (SID) Self Contained Impaired Hearing (IH) Self Contained Speech Language (S/L) Resouce Emotionally Behavior Disordered (E/BD) Resource Learning Disabled (LD) Resource Emotionally Behavior Disordered (E/BD) Self Contained Moderately Intellectually Disabled (MOID) Self Contained Orthopedically Handicapped/Other Health Impaired (OH/OHI) Self Contained Autistic SPECIAL EDUCATION CATEGORY IV Program 2051 Impaired Hearing (IH) Resource Visually Impaired (VI) Self Contained Visually Impaired (VI) Resource Orthopedically Handicapped/Other Health Impaired (OH/OHI) Resource Profoundly Intellectually Disabled (PID) Self Contained SPECIAL EDUCATION CATEGORY V Program 2061 For students with any exceptionality who require an adult to be with them in order to participate in regular

education classes.

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The following FTE program percentages are provided so that general expenditures can be allocated between these programs if so desired:

FY 2018FTE PERCENTAGES

FOR EXPENDITURE ALLOCATIONS

05 - GENERAL LEDGER AND EXPENDITURES

PROGRAM PROGRAMDESCRIPTION NUMBER

Kindergarten 1011 64 16%Kindergarten Early Intervention Program 1061 5 1%Grades 1 - 3 1021 128 31%Grades 1 – 3 Early Intervention Program 1071 43 10%Grades 4 – 5 1051 70 18%Grades 4 – 5 Early Intervention Program 1091 20 5%Special Education I 2021 11 3%Special Education II 2031 5 1%Special Education III 2041 14 3%Special Education IV 2051 2 0%Special Education V 2061 11 3%Gifted 2111 13 3%ESOL 1351 25 6%

411 100%

Cost Center: 3200ALPS ROAD ELEMENTARY SCHOOL

PERCENTAGE ALLOCATIONS FOR INDIVIDUAL PROGRAMS

FTE PERCENTAGES

TOTALS FOR FTE AND PROGRAM PERCENTAGES

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Kindergarten 1011 68 12%Kindergarten Early Intervention Program 1061 21 4%Grades 1 – 3 1021 142 26%Grades 1 – 3 Early Intervention Program 1071 43 8%Grades 4 – 5 1051 119 21%Grades 4 – 5 Early Intervention Program 1091 19 3%Special Education I 2021 6 1%Special Education II 2031 2 0%Special Education III 2041 46 8%Special Education IV 2051 2 0%Special Education V 2061 12 2%Gifted 2111 51 9%ESOL 1351 32 6%

563 100%

Cost Center: 3500


FTE


BARNETT SHOALS ELEMENTARY SCHOOL

PERCENTAGES

17







556 100%

Cost Center: 3800BARROW ELEMENTARY SCHOOL


FTE PERCENTAGES


18






Kindergarten 1011 58 11%Kindergarten Early Intervention Program 1061 32 6%Grades 1 – 3 1021 141 27%Grades 1 -- 3 Early Intervention Program 1071 67 13%Grades 4 – 5 1051 58 11%Grades 4 – 5 Early Intervention Program 1091 40 8%Special Education I 2021 1 0%Special Education II 2031 0 0%Special Education III 2041 11 2%Special Education IV 2051 1 0%Special Education V 2061 6 1%Gifted 2111 94 18%ESOL 1351 18 3%

527 100%

Cost Center: 4100CHASE STREET ELEMENTARY SCHOOL



FTE PERCENTAGES

19







309 100%

Cost Center: 4200


PERCENTAGES

CLEVELAND ROAD ELEMENTARY SCHOOL

FTE


20







571 100%

Cost Center: 5000FOWLER DRIVE ELEMENTARY SCHOOL


FTE


PERCENTAGES

21







514 100%TOTALS FOR FTE AND PROGRAM PERCENTAGES

FTE PERCENTAGES

Cost Center: 5300GAINES ELEMENTARY SCHOOL


22







667 100%

Cost Center: 5500


J.J. HARRIS ELEMENTARY SCHOOL


FTE PERCENTAGES

23







380 100%

Cost Center: 4300

FTE



HOWARD B. STROUD ELEMENTARY SCHOOL

PERCENTAGES

24







627 100%

Cost Center: 6000


OGLETHORPE AVENUE ELEMENTARY SCHOOL


FTE PERCENTAGES

25







604 100%

Cost Center: 6300TIMOTHY ELEMENTARY SCHOOL

FTE PERCENTAGES



26







578 100%

Cost Center: 4400


WHIT DAVIS ELEMENTARY SCHOOL


FTE PERCENTAGES

27







919 100%

Cost Center: 6500WHITEHEAD ROAD ELEMENTARY SCHOOL



FTE PERCENTAGES

28







477 100%

PERCENTAGES

Cost Center: 6800


WINTERVILLE ELEMENTARY SCHOOL


FTE

29






Grades 6 – 8 1081 505 71%Special Education I 2021 10 1%Special Education II 2031 7 1%Special Education III 2041 23 3%Special Education IV 2051 2 0%Special Education V 2061 10 1%Gifted 2111 64 9%Remedial Education 2211 58 8%ESOL 1351 40 6%

719 100%

BURNEY HARRIS LYONS MIDDLE SCHOOL


Cost Center: 2500

PERCENTAGESFTE


30







744 100%

Cost Center: 2300

FTE PERCENTAGES



CLARKE MIDDLE SCHOOL

31







732 100%

Cost Center: 2400

PERCENTAGES

COILE MIDDLE SCHOOL


FTE


32







667 100%

Cost Center: 2900


FTE PERCENTAGES


HILSMAN MIDDLE SCHOOL

33






Grades 9 – 12 1041 1,065 69%Special Education I 2021 57 4%Special Education II 2031 25 2%Special Education III 2041 46 3%Special Education IV 2051 3 0%Special Education V 2061 1 0%Gifted 2111 142 9%Remedial Education Pgm 2211 72 5%Vocational Lab 3011 84 5%ESOL 1351 53 3%

1,548 100%

Cost Center: 1700


FTE


PERCENTAGES

CLARKE CENTRAL HIGH SCHOOL

34






Grades 9 – 12 1041 991 71%Special Education I 2021 58 4%Special Education II 2031 34 2%Special Education III 2041 58 4%Special Education IV 2051 5 0%Special Education V 2061 1 0%Gifted 2111 63 4%Remedial Education Pgm 2211 75 5%Vocational Lab 3011 82 6%ESOL 1351 56 4%

1,423 100%

Cost Center: 2100


CEDAR SHOALS HIGH SCHOOL


FTE PERCENTAGES

35






Grades 9 – 12 1041 64 53%Special Education I 2021 0 0%Special Education II 2031 0 0%Special Education III 2041 5 4%Special Education IV 2051 1 1%Special Education V 2061 0 0%Gifted 2111 0 0%Remedial Education Pgm 2211 40 34%Vocational Lab 3011 9 8%ESOL 1351 0 0%

119 100%

Cost Center: 1800

CLASSIC CITY HIGH SCHOOL PERFORMANCE LEARNING CENTER


FTE PERCENTAGES


36


ACCOUNT NUMBER STRUCTURE

The following account number segments should guide all financial coding on purchase orders and other financial documents:

Fund Program Function Facility Cost Center Object Code

Project Code

XXX- XXXX- XXXX- XXXX- XXXX- XXXXX- XXXXX

Most account numbers do not include the Project Code.

As a reminder, each segment in the account number is set up based on GDOE guidelines. It is extremely important that the correct codes are used. If you are unsure which code to use or if there is an account number you need added, please contact Jennifer Frazier at ext. 65703 for fund 100 or Jeanne Bradley at ext. 65701 for all other special revenue funds. For grants, please contact the appropriate grant accountant.

NOTE:

• If it is an allowable account number, it will be set up for you. You will then need to do a budget transfer/amendment in order to create a budget for the new account.

• Project codes are used for tracking special projects (i.e. SPLOST, Title I, Title VI-B). Most general fund accounts will not include the project code in the account number structure.

To determine if an account number already exists, please use the account inquiry and look up the account. If the account exists, it will show up here. Please confirm that the account is active by checking the status field. If it is not active, you may email Jeanne Bradley or Jennifer Frazier for activation. For grants, please contact the appropriate grant accountant for activation.

REMINDER: Please keep in mind that an account may exist even if it is not on the YTD budget report. Only accounts that have been budgeted or have an expense will appear on the YTD budget report.

37


Code Description100 GENERAL FUND - REGULAR101 PROPERTY SALES106 CPR PROGRAM111 BROKERAGE - GENERAL112 AT&T CELL TOWER LEASE114 SPRINT LEASE AGREEMENT116 FAMILY CONNECTIONS-LOCAL120 STATE GRANTS/BONDS150 CONSOLIDATED SCHOOLWIDE199 PAYROLL ACCOUNT204 SERIES 2013 BOND - DEBT SVC205 SERIES 2017 BOND-DEBT SERVICE305 CONSTRUCTION - SPLOST 4307 SPL 4 - 2013 BOND - DEBT SVC362 GA POWER ENERGY IMPROVEMENTS365 CONSTRUCTION - SPLOST 5366 SPL 5 - 2017 BOND CONSTR FUND367 SPL 5 - 2017 BOND - DEBT SVC402 TITLE I FY-ODD403 TITLE I FY-EVEN404 SPECIAL EDUCATION FY-ODD405 SPECIAL EDUCATION FY-EVEN406 VOCATIONAL FED-PERKINS FY-ODD407 VOCATIONAL FED-PERKINS FY-EVEN414 TITLE II FY-ODD415 TITLE II FY-EVEN432 HOMELESS GRANT FY-ODD433 HOMELESS GRANT FY-EVEN449 FEE FOR SERVICE - MEDIC AID460 TITLE III FY-ODD461 TITLE III FY-EVEN462 TITLE IV FY ODD463 TITLE IV FY EVEN470 DBHDD - ODD471 DBHDD - EVEN482 JR. R.O.T.C.486 EARLY HEAD START PROJ FY-ODD487 EARLY HEADSTART PROJ FY-EVEN488 HEADSTART FY-EVEN489 HEAD START FY-ODD536 FAMILY CONNECTION-STATE539 AMA - ASTHMA FRIENDLY

Fund Codes

38


Code Description

Fund Codes

542 CCSD OUTREACH544 CCSD RECRUITMENT FAIR545 CCSD - LOCAL ACCOUNT560 PRE-KINDERGARTEN FY-ODD561 PRE-KINDERGARTEN FY-EVEN579 ATHFEST EDUCATES GRANT584 SUMMER SCHOOL PROGRAM586 HOMELESS GRANT DONATION ACCT588 MEDIC AID OR EOL601 CLARKE CENTRAL FOOD SERVICE602 CEDAR SHOALS - FOOD SERVICE604 CLARKE MIDDLE FOOD SERVICE605 HILSMAN FOOD SERVICE606 W. R. COILE MIDDLE SCHOOL607 BURNEY/HARRIS LYON MIDDLE SCH610 ALPS FOOD SERVICE611 BARNETT SHOALS FOOD SERVICE612 BARROW FOOD SERVICE613 CHASE STREET FOOD SERVICE614 CLEVELAND ROAD FOOD SERVICE615 HOWARD B STROUD FOOD SERVICE616 WHIT DAVIS FOOD SERVICE617 FOWLER DRIVE FOOD SERVICE618 GAINES FOOD SERVICE619 OGLETHORPE FOOD SERVICE620 TIMOTHY FOOD SERVICE621 WHITEHEAD ROAD FOOD SERVICE622 WINTERVILLE ELEMENTARY SCHOOL623 J J HARRIS ELEM SCHOOL624 USDA-FRESH FRUIT/VEGETABLE625 CENTRAL OFFICE630 SCHL NUTR SHARE OUR STRENGTH631 RUTLAND FOOD SERVICE632 OTHER GRANTS- SCHOOL LUNCH EQP633 FUEL UP TO PLAY 60 (SUDIA) GNT634 GFBA-CHILDHOOD HUNGER GRNT649 BROKERAGE - SCHOOL NUTRITION693 AFTER SCHOOL PROGRAM705 GROUP INSURANCE706 DENTAL/OPTICAL/HEARING REIMBUR707 UNUSED FLEX/INTEREST751 PRINCIPAL AGENCY-CLARKE CENT.

39


Code Description

Fund Codes

752 PRINCIPAL AGENCY- CLASSIC CITY753 PRINCIPAL AGENCY-CEDAR SHOALS754 PRINCIPAL AGENCY-CLARKE MIDDLE755 PRINCIPAL AGENCY-WR COILE756 PRINCIPAL AGENCY-BHL757 PRINCIPAL AGENCY- HILSMAN758 PRINCIPAL AGENCY- ALPS759 PRINCIPAL AGENCY- BSES760 PRINCIPAL AGENCY- BARROW761 PRINCIPAL AGENCY-CHASE ST ELEM762 PRINCIPAL AGENCY-CLEVELAND RD763 PRINCIPAL AGENCY- STROUD764 PRINCIPAL AGENCY- WHIT DAVIS765 PRINCIPAL AGENCY-FOWLER766 PRINCIPAL AGENCY-GAINES767 PRINCIPAL AGENCY- JJ HARRIS768 PRINCIPAL AGENCY- OGLETHORPE769 PRINCIPAL AGENCY- TIMOTHY770 PRINCIPAL AGENCY- WHITEHEAD771 PRINCIPAL AGENCY-WINTERVILLE772 PRINCIPAL AGENCY- ACCA773 PRINCIPAL AGENCY-ST ACH & EDUC774 PRINCIPAL AGENCY- EARLY LEARNG801 CAPITAL ASSETS - GOVERNMENTAL851 PRINCIPAL GOVT-CLARKE CENTRAL852 PRINCIPAL GOVT- CLASSIC CITY853 PRINCIPAL GOVT-CEDAR SHOALS854 PRINCIPAL GOVT-CLARKE MIDDLE855 PRINCIPAL GOVT-WR COILE856 PRINCIPAL GOVT - BHL MIDDLE857 PRINCIPAL GOVT- HILSMAN858 PRINCIPAL GOVT- ALPS859 PRINCIPAL GOVT- BSES860 PRINCIPAL GOVT- BARROW861 PRINCIPAL GOVT - CHASE ST ELEM862 PRINCIPAL GOVT-CLEVELAND RD EL863 PRINCIPAL GOVT- STROUD864 PRINCIPAL GOVT-WHIT DAVIS865 PRINCIPAL GOVT-FOWLER866 PRINCIPAL GOVT-GAINES867 PRINCIPAL GOVT-JJ HARRIS868 PRINCIPAL GOVT-OGLETHORPE

40


Code Description

Fund Codes

869 PRINCIPAL GOVT-TIMOTHY870 PRINCIPAL GOVT-WHITHEAD871 PRINCIPAL GOVT-WINTERVILLE872 PRINCIPAL GOVT-ACCA873 PRINCIPAL GOVT-ST ACH & ED EQU874 PRINCIPAL GOVT-EARLY LEARNING875 GOVT-TRANSPORTATION900 GENERAL LONG-TERM DEBT

41


Code Description1011 QBE KINDERGARTEN1013 LOCAL KINDERGARTEN1021 QBE GRADES 1 - 31023 LOCAL GRADES 1-31030 INTEGRATED SCIENCE1031 QBE GRADES 6-81041 QBE GRADES 9 - 121043 LOCAL GRADES 9-121051 QBE GRADES 4 & 51053 LOCAL GRADES 4-51061 QBE KND EARLY INTERVENTION1063 LOCAL KND EARLY INTERVENTION1071 QBE PRIMARY EARLY INTERVENTION1073 LOCAL GRADES 1-3 EARLY INTERVE1081 QBE MIDDLE SCHOOL PROGRAM1083 LOCAL MIDDLE SCHOOL PROGRAM1091 QBE EIP GRADES 4 - 51093 EIP GRADES 4-5-LOCAL1100 TWENTY ADDITIONAL INSTR DAYS1150 EXTENDED YEAR1210 STAFF DEVELOPMENT1211 PRINCIPAL STAFF & PROF. DEV.1310 MEDIA CENTERS1320 PUPIL TRANSPORTATION1321 SCHOOL FIELD TRIPS1351 QBE ESOL PROGRAM1353 LOCAL ESOL1390 MENTOR TEACHER STIPENDS1420 ELEMENTARY COMPUTERS - LOTTERY1445 ON-BEHALF PAYMENTS1450 INDIRECT COST1455 SCHOOL ADMINISTRATION1457 FACILITY M & O1460 MIDTERM HOLD HARMLESS1465 STUDENT ACHIEVEMENT GRANT1470 EQUALIZATION GRANT1500 NURSES1504 PRE-KINDERGARTEN1515 ENERGY REBATE1525 GSBA SAFETY INCENTIVE GRANT1530 POST SECONDARY OPTION1531 INSTRUCTIONAL ALLOTMENT

Program Codes

42


Code Description

Program Codes

1540 PRE-KINDERGARTEN1541 PRE-K CONTRIBUTIONS/LOCAL PAY1544 SUMMER TRANSITION PROGRAM1572 MIDDLE SCHOOL REMEDIATION1600 PRINCIPAL SUPPLEMENTS1620 TECHNOLOGY TRAINING1630 STATE PLANNING GRANT1631 CHARTER SCHLS-FACILITIES FUND1638 CHARTER SYSTEM GRANT1667 TECH FOR CONNECT TO CLASSROOMS1668 TECHNOLOGY TO SUPPORT DIG BOND1700 MIGRANT EDUCATION1730 STRIVING READERS BIRTH-AGE 51731 STRIVING READERS ELEMENTARY1732 STRIVING READERS MIDDLE1733 STRIVING READERS HIGH1745 TITLE 1-A DISTINGUISHED SCHOOL1750 TITLE I - REGULAR1752 TITLE 1-A ACADEMIC AWARDS1753 TITLE I-A DIST. DISTRICT AWARD1756 READING FIRST1762 MIGRANT EDUCATION1763 SUMMER MIGRANT EDUCATION1768 TITLE V INNOVATION PROGRAM1770 SCHOOL IMPROVEMENT1775 SCH IMP FEDERAL - G FUNDS1779 TITLE IV-SSAE1780 SAFE AND DRUG FREE SCHOOLS1781 TITLE IV-B 21ST CCLS1784 TITLE II1785 READING EXCELLENCE ACT1789 ADVANCED PLACEMENT GRANT1790 EVEN START1791 TITLE II-A ADVANCE PLACEMENT1799 HURRICANE EDUCATION RECOVERY1800 HOMELESS GRANT1801 HURRICANE RELIEF-HOMELESS1802 LEARN AND SERVE1816 LIMITED ENGLISH PROFICIENT1818 TITLE II-B MSP 7/10-9/101820 TITLE II-D ED TECH FORMULA1821 TITLE II-D, ED-TECH MATH GRANT

43


Code Description

Program Codes

1822 TITLE II-D - ED TECH COMPETITI1823 MATH & SCIENCE PARTNERSHIP1824 TITLE IID - COMPETIVE WIRELESS1826 IMMIGRANT1828 TITLE III-A IMMIGRANT1830 TITLE III ELA1831 IDEA HIGH COST FUND1839 21ST CENTURY COMM LEARNING GRT1850 NAT'L SCHL LUNCH-EQUIPMENT1858 MEDICAID REIMBURSEMENT-SP.EDUC1859 DHS-BEHAVIORAL1861 USDA-FRESH FRUIT/VEGETABLE1862 JR. R.O.T.C.1863 EARLY HEADSTART PROJECT1864 HEADSTART1865 EPA CLEAN SCHOOL BUS1866 SMALLER LEARNING COMMUNITIES1867 HEADSTART/START UP1868 EARLY HEAD START SUPPLEMENT1869 PROF DEV FOR THE ARTS EDUCATOR1870 EARLY READING FIRST1871 EARLY HEAD START EXP STARTUP1872 EARLY HEAD START EXPANSION1873 HEAD START EXPANSION1874 HEAD START EXP START UP1875 FOREIGN LANGUAGE ASSISTANCE1876 EARLY READING FIRST YR 41877 ERF R2R #21878 DBHDD-ALCOHOL USE/ABUSE PREV1880 EXTENDED DAY PSP1881 LOCAL SUMMER SCHOOL1882 PRISM GRANT1884 SUMMER SCHOOL1887 MIDDLE SCHOOL ATHLETIC PROGRAM1888 EHS ARRA COLA/QUALITY GRNT1889 HS ARRA COLA/QUALITY GRNT1900 TARGETED CASE MANAGEMENT1918 DROPOUT PREVENTION GRANT1960 GA DEPT OF COMMUNITY AFFAIRS1970 ENGAGING AP STUDENTS-MOBILE1974 SFA COMM. W/H STORAGE/DELIVERY2011 SPEC EDUC PROGRAM (QBE REV)

44


Code Description

Program Codes

2021 QBE SPECIAL ED GROUP I2023 LOCAL SPEC EDUC CATEGORY 12031 QBE SPECIAL ED GROUP II2033 LOCAL SPEC EDUC CATEGORY II2041 QBE SPECIAL ED GROUP III2043 LOCAL SPEC EDUC CATEGORY III2051 QBE SPECIAL ED GROUP IV2053 LOCAL SPEC EDUC CATEGORY IV2061 QBE SPEC EDUC CATEGORY V2063 LOCAL SPEC EDUC CATEGORY V2111 QBE GIFTED2113 LOCAL GIFTED2211 QBE REMEDIAL EDUCATION2213 LOCAL REMEDIAL PROGRAM2310 TUITION-MULTIPLE DISABILITIES2410 BUS REPLACEMENT2411 BOND BUS GRANT2620 PRESCHOOL DISABILITY SERVICES2720 FAMILY CONNECTION - DHR GRANT2730 RIGHT START2731 DHS - AFTER SCHOOL PROGRAM2810 RULE 10-SPECIAL EDUCATION2820 FEDERAL PRESCHOOL-REG PROJECT2824 TITLE VI-B FLOWTHROUGH2835 SPEC EDUCATION-CAPACITY BLDG2836 IDEA CAPACITY BUILDING3011 QBE SECONDARY VOCATIONAL LAB3013 LOCAL VOCATIONAL LAB3019 VOCATIONAL SUPERVISORS3042 DUAL ENROLLMENT3210 PROJECT SUCCESS3315 PROGRAM IMPROVEMENT3316 PROFESSIONAL DEVELOPMENT3319 PERKINS IV - PARTNERSHIPS3320 PERKINS IV-PERKINS PLUS3323 PERKINS IV CARRYOVER3510 CTAE - MIDDLE SCH SUPPORT3526 CTAE-EXTENDED YEAR3528 CRSS/SREB CONSORTIA3529 CTAE AG EXTENDED YEAR3532 VOC CONSTRUCTION - STATE BONDS3534 INDUSTRY CERT. BOND EQUIPMENT

45


Code Description

Program Codes

3540 APPRENTICESHIP3550 INDUSTRY CERTIFICATION3553 CTAE AG EXTENDED DAY3554 VOC EXTENDED DAY - TECH/CAREER3555 CTAE - FCCLA3562 AGRICULTURE BOND GRANT4080 BUDGET REDUCTION4081 3 DAY FURLOUGH REDUCTION4082 STATE HEALTH PRE-FUND AMOUNT4110 ARRA STATE STABILIZATION4120 ARRA ST SPEC EDUCATION4130 ARRA - VOC EDUCATIONAL4150 EDUCATION JOBS FUND PROGRAM4210 ARRA - TITLE I GRANT4215 ARRA-TITLE I SCH IMP4220 ARRA-TITLE VI-B4225 ARRA-FED PRE-SCHOOL4235 RACE TO THE TOP-INNOVATION4238 RTTT: MATH & ELA TRAINING4239 RTTT: SLO DEVELOPMENT4249 RACE TO THE TOP-INNOV. STEAM4262 HOMELESS ARRA4340 PRE-K ARRA $400/CLASSROOM4341 PRE-K ARRA $1200/SCHOOL5071 QBE ALTERNATIVE EDUC PROGRAM5073 LOCAL ALTERNATIVE EDUC PROG6054 WIA-CAREER DEVEOLPMENT GRANT6056 DRIVER EDUCATION GRANT6080 PROJECT READY6081 GENTLEMEN ON THE MOVE6082 WORK STUDY PROGRAM6085 NOVA NET6090 SUPPLEMENTAL EDUC SVCS7018 NATIONAL TCHR CERT GRANT7021 K-8 READING AND MATH7023 4-8 AFTER SCHOOL7025 NCEE CONTRACT - GA'S CHOICE7026 READING LITERACY PROGRAM7041 SCH IMPROVEMENT-CRCT REM GRT7042 VIRTUAL SCHOOLS STATE GRANT7044 HIGH SCHOOL GRADUATION COACH7047 MIDDLE SCHOOL GRADUATION COACH

46


Code Description

Program Codes

7050 MATH/SCIENCE SUPPLEMENT7051 MOVE ON WHEN READY7052 GFPE TEACHER OF THE YEAR7060 INNOVATION IN K-8 MATHEMATICS7061 MOWR TRANSPORTATION7062 INNOV-STRAT/ACCEL8001 GOVERNMENTAL FUNDS - SCHOOLS8002 STUDENT ACTIVITY FUNDS8881 CONSOLIDATED PROGRAM EXPENDIT9600 SCHOOL FOOD SERVICE OPERATIONS9990 MISCELLANEOUS

47


Code Description1000 INSTRUCTION1110 AD VALOREM TAXES - CY1111 AD VALOREM TAXES - PY1121 OTHER SALES TAX1130 SPECIAL OPTION SALES TAX1190 OTHER TAXES1191 TITLE AD VALOREM TAX1210 CONCESSION SALES1215 CLUB DUES & FEES1220 DONATIONS1225 FUNDRAISING/MISC SALES1230 GATE RECEIPTS1310 TUITION FROM INDIVIDUALS1320 TUITION FROM OTHER GA LUAS1350 SUMMER SCHOOL TUITION1400 TRANSPORTATION FEES1500 INVESTMENT INCOME1501 INVESTMENT INCOME1611 FS DAILY SALES - LUNCH1621 FS SALES - SUPPLEMENTAL1622 FS SALES - ADULT1800 COMMUNITY SERVICE ACTIVITIES1910 RENTALS1920 CONTRIBUTIONS FROM PRIVATE SOU1940 TEXTBOOK SALES1990 FEDERAL INDIRECT COST REIMB1995 OTHER LOCAL REVENUES2100 PUPIL SERVICES2210 IMPROV OF INSTRUCTAL SERVICES2213 INSTRUCTIONAL STAFF TRAINING2220 EDUCATIONAL MEDIA SERVICES2230 FEDERAL GRANT ADMINISTRATION2300 GENERAL ADMINISTRATION2400 SCHOOL ADMINISTRATION2500 SUPPORT SVCS - BUSINESS2600 MAINT & OPER OF PLANT SERVICES2700 STUDENT TRANSPORTATION2800 SUPPORT SVCS - CENTRAL2900 OTHER SUPPORT SERVICES3100 SCHOOL FOOD SERVICES3120 QBE FORMULA EARNINGS3122 QBE ALLOTMENT-OPERATING COSTS

Function Codes

48


Code Description

Function Codes

3124 QBE ALLOTMENT REDUCTION3125 STATE CATEGORICAL GRANTS3140 QBE CONTRA ACCOUNT3200 EQUALIZATION(R)/ENTERPRISE(E)3300 K-12 LOTT(R)/COMM SVC(E)3400 GRANTS FROM PRE-KND LOTTERY3510 SCHOOL FOOD SVC GRANTS3600 CAPITAL OUTLAY GRANTS3800 OTHER GRANTS FROM GDOE3911 ON-BEHALF PAYMENTS-HEALTH INS3912 ON-BEHALF PAYMENTS-TCHR RETIRE3913 ON-BEHALF PAYMENTS - PSER3995 FUNDS FR OTHER STATE AGENCIES4000 FACILITIES ACQ & CONST SERVICE4300 CATEGORICAL GRANTS DIRECT FED4301 PY CAT. GRANTS DIRECT FED4510 SCHOOL FOOD SVC GRANT - FEDERA4511 SCH FOOD SVC GR-FEDERAL BREAK4513 AFTER SCHOOL SNACKS4519 PY OTHER FED GRANTS THRU GDOE4520 OTHER FED GRANTS THRU GDOE4521 ARRA - REVENUE4530 ALL OTHER FEDERAL GRANTS4531 PRE-K STIMULUS REVENUE4820 IMPACT AID4821 EMERGENCY IMPACT AID4900 REVENUE ASSOCIATED WITH USDA4995 OTHER FEDERAL SOURCES5000 OTHER OUTLAYS5100 SALE OF BONDS/DEBT SVC5120 PREMIUM ON ISSUANCE OF BONDS5200 INCOMING TRANS FR OTHER FUNDS5300 SALE OR COMP FOR LOSS OF FIXED5500 CAPITAL LEASE PROCEEDS5600 OTHER LONG TERM DEBT PROCEEDS6100 CAPITAL CONTRIBUTIONS

49


Code Description Special Use0110 HT EDWARDS FACILITY0120 PARADISE BLVD DISTRICT SVCS Used by SPLOST Only0130 PARADISE BLVD - TRANSPORTATION Used by SPLOST Only0140 BARBER ST FACILITY Used by SPLOST Only0500 ALPS ROAD SCH FACILITY Used by SPLOST Only0510 BARNETT SHOALS RD SCH FACILITY Used by SPLOST Only0520 BARROW SCH FACILITY Used by SPLOST Only0530 CHASE ST SCH FACILITY Used by SPLOST Only0540 CLEVELAND RD SCH FACILITY Used by SPLOST Only0550 HOWARD B STROUD FACILITY Used by SPLOST Only0560 FOWLER RD SCH FACILITY Used by SPLOST Only0570 GAINES RD SCH FACILITY Used by SPLOST Only0580 OGLETHORPE AVE SCH FACILITY Used by SPLOST Only0590 TIMOTHY RD SCH FACILITY Used by SPLOST Only0600 WHITEHEAD RD SCH FACILITY Used by SPLOST Only0601 WHITEHEAD ANNEX Used by SPLOST Only0610 WHIT DAVIS RD SCH FACILITY Used by SPLOST Only0620 WINTERVILLE SCH FACILITY Used by SPLOST Only0630 B-H-L SCH FACILITY Used by SPLOST Only0640 CLARKE MIDDLE SCH FACILITY Used by SPLOST Only0650 COILE SCH FACILITY Used by SPLOST Only0660 HILSMAN SCH FACILITY Used by SPLOST Only0670 CEDAR SHOALS SCH FACILITY Used by SPLOST Only0680 CLARKE CENTRAL SCH FACILITY Used by SPLOST Only0690 HARRIS ELEMENTARY SCHOOL Used by SPLOST Only0700 EASOM ELEM SCHOOL FACILITY Used by SPLOST Only0701 NEW SCHOOL FACILITY C Used by SPLOST Only0900 WEST BROAD STREET FACILITY Used by SPLOST Only1700 CLARKE CENTRAL HIGH SCHOOL1800 CLASSIC CITY PERF LEARNING CTR2100 CEDAR SHOALS HIGH SCHOOL2300 CLARKE MIDDLE SCHOOL2400 W. R. COILE MIDDLE SCHOOL2500 BURNEY-HARRIS-LYONS MIDDLE SCH2900 HILSMAN MIDDLE SCHOOL3200 ALPS ROAD ELEMENTARY SCHOOL3500 BARNETT SHOALS ELEM SCHOOL3800 BARROW ELEMENTARY SCHOOL4100 CHASE STREET ELEM SCHOOL4200 CLEVELAND ROAD ELEM SCHOOL4300 HOWARD B STROUD ELEM SCHOOL4400 WHIT DAVIS ROAD ELEM SCHOOL

Facility Codes

50


Code Description Special Use

Facility Codes

4600 EASOM ELEMENTARY SCHOOL5000 FOWLER DRIVE ELEM SCHOOL5300 GAINES ELEMENTARY SCHOOL5500 HARRIS ELEMENTARY SCHOOL5700 WESTSIDE ELEMENTARY SCHOOL6000 OGLETHORPE AVENUE ELEM SCHOOL6300 TIMOTHY ROAD ELEM SCHOOL6500 WHITEHEAD ROAD ELEM SCHOOL6800 WINTERVILLE ELEM SCHOOL7100 OMBUDSMAN7200 RUTLAND CENTER8001 ST JOSEPH'S CATHOLIC SCHOOL8002 DOWNTOWN ACADEMY8003 MONSIGNOR DONOVAN8004 ATHENS MONTESSORI9000 CENTRAL OFFICE9010 SUPERINTENDENT9020 DEPUTY SUPERINTENDENT9030 ACCOUNTABILITY & SCHOOL IMPROV9040 PUBLIC RELATIONS9050 PARENT INFORMATION CENTER9060 COMMUNITIES IN SCHOOLS9070 ATHENS COMM CAREER ACADEMY9080 BOYS AND GIRLS CLUB WEST9081 BOYS & GIRLS CLUB EAST9100 TECHNOLOGY SERVICES9110 INFORMATION SUPPORT9120 SYSTEMS DEVELOPMENT9130 TECHNOLOGY INTEGRATION9140 INFRASTRUCTURE SUPPORT9200 DISTRICT SERVICES9205 SYSTEMS DEVELOPMENT9210 TRANSPORTATION9220 CUSTODIAL SERVICES9230 PURCHASING9240 BUSINESS & FINANCE9250 SPLOST9260 PLANT SERVICES9261 WAREHOUSE9270 SECURITY9280 SCHOOL NUTRITION9300 INSTRUCTIONAL SERVICES

51


Code Description Special Use

Facility Codes

9310 TEACHING & LEARNING9311 INSTRUCTIONAL TECHNOLOGY9320 STUD ACHIEVEMENT & EDUC EQUITY9330 APPLIED LEARNING9340 ASSESSMENT9350 EARLY LEARNING & FAMILY ENGAGE9360 ESOL9361 GIFTED9370 GRANTS & RESEARCH9380 PROFESSIONAL DEVELOPMENT9400 HUMAN RESOURCES9410 SAFETY & ENERGY9500 STUDENT SERVICES9510 SPECIAL EDUCATION9520 SCHOOL SOCIAL WORK9530 SCHOOL PSYCHOLOGY9540 SCHOOL NURSES9999 UNDESIGNATED Used by Bus. Srv. Only

52


Code Description1700 CLARKE CENTRAL HIGH SCHOOL1800 CLASSIC CITY PERF LEARNING CTR2100 CEDAR SHOALS HIGH SCHOOL2300 CLARKE MIDDLE SCHOOL2400 W. R. COILE MIDDLE SCHOOL2500 BURNEY-HARRIS-LYONS MIDDLE SCH2900 HILSMAN MIDDLE SCHOOL3200 ALPS ROAD ELEMENTARY SCHOOL3500 BARNETT SHOALS ELEM SCHOOL3800 BARROW ELEMENTARY SCHOOL4100 CHASE STREET ELEM SCHOOL4200 CLEVELAND ROAD ELEM SCHOOL4300 HOWARD B STROUD ELEM SCHOOL4400 WHIT DAVIS ROAD ELEM SCHOOL4600 EASOM ELEMENTARY SCHOOL5000 FOWLER DRIVE ELEM SCHOOL5300 GAINES ELEMENTARY SCHOOL5500 HARRIS ELEMENTARY SCHOOL5700 WESTSIDE ELEMENTARY SCHOOL6000 OGLETHORPE AVENUE ELEM SCHOOL6300 TIMOTHY ROAD ELEM SCHOOL6500 WHITEHEAD ROAD ELEM SCHOOL6800 WINTERVILLE ELEM SCHOOL7100 CCSD LEARNING CENTER9000 CENTRAL OFFICE9010 SUPERINTENDENT9020 DEPUTY SUPERINTENDENT9030 ACCOUNTABILITY & SCHOOL IMPROV9040 PUBLIC RELATIONS9050 PARENT INFORMATION CENTER9060 COMMUNITIES IN SCHOOLS9070 ATHENS COMM CAREER ACADEMY9080 BOYS AND GIRLS CLUB9100 TECHNOLOGY SERVICES9110 INFORMATION SUPPORT9120 SYSTEMS DEVELOPMENT9130 TECHNOLOGY INTEGRATION9140 INFRASTRUCTURE SUPPORT9200 DISTRICT SERVICES9205 SYSTEMS DEVELOPMENT9210 TRANSPORTATION9220 CUSTODIAL SERVICES

Cost Center Codes

53


Code Description

Cost Center Codes

9230 PURCHASING9240 BUSINESS & FINANCE9250 SPLOST9260 PLANT SERVICES9261 WAREHOUSE9270 SECURITY9280 SCHOOL NUTRITION9300 INSTRUCTIONAL SERVICES9310 TEACHING & LEARNING9311 INSTRUCTIONAL TECHNOLOGY9320 STUD ACHIEVEMENT & EDUC EQUITY9330 APPLIED LEARNING9340 ASSESSMENT9350 EARLY LEARNING & FAMILY ENGAGE9360 ESOL9361 GIFTED9370 GRANTS & RESEARCH9380 PROFESSIONAL DEVELOPMENT9400 HUMAN RESOURCES9410 SAFETY & ENERGY9500 STUDENT SERVICES9510 SPECIAL EDUCATION9520 SCHOOL SOCIAL WORK9530 SCHOOL PSYCHOLOGY9540 SCHOOL NURSES9999 UNDESIGNATED

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Code DescriptionSALARIES AND BENEFITS - Reserved for all payments of salaries and benefits to employees. These object codes cannot be used on purchase requisitions.

51100 SALARY - TEACHER - The contract salary of full-time and part-time teachers whose employment requires that they hold a valid Georgia teacher certificate.

51110 SALARY - SCHOOL BD MEMBERS - The compensation paid to the members of the local board, if paid through payroll.

51120 SALARY - PK TEACHER - The contract salary of full-time and part-time teachers or aides. Certified or non-certified teachers and aides of regular education pre-kindergarten students

51130 SALARY - CERTIFIED SUBSTITUTE/TEMP EMPLOYEE - Portion of costs for work performed by employees of the school district who are hired on a temporary basis or as a substitute for any certified employee.

51140 SALARY - CLASSIFIED SUBSTITUTE/TEMP EMPLOYEE - Portion of costs for work performed by employees of the school district who are hired on a temporary basis or as a substitute for any non certified/classified employee.

51150 SALARY - EXTENDED DAY - Salaries for a maximum of one hour in addition to the eight-hour work day for teachers to provide students with supplementary services.

51160 STIPEND - PROFESSIONAL DEV - Funds awarded to qualified certified personnel for having successfully completed formal educational opportunities occurring at any time during the fiscal year outside of an employee's normal contract hours and for which either staff development units (SDUs) or college credits, earned in a regionally-accredited institution, are awarded in accordance with an approved professional development plan.

51170 SALARY - EXTENDED YEAR - Additional time worked beyond the regular 190-day contract period.

51180 SALARY - ART, MUSIC, PE TCHR - Salaries paid for art, music, foreign language, PE specialist.

51200 SALARY - SUPERINTENDENT - Contract salary of superintendent. No other positions may be included in this object.

51210 SALARY - ASSOC SUPERINTENDENT - Salary for associate or assistant superintendents or administrative officers who assist the chief executive officer of the school system.

51300 SALARY - PRINCIPALS - Salary for prinicipals.51310 SALARY - ASSISTANT PRINCIPALS - Salary for associate or assistant principals.

51400 SALARY - AIDES AND PARAPROS - Salaries of aides and paraprofessionals who assist in the classrooms or media centers.

51410 SALARY - SECRETARIAL STAFF - Salary for secretarial staff.51411 OT SALARY - SECRETARIAL - Overtime salary for secretarial staff.51412 OT SALARY - SECRETARIAL - Overtime salary for secretarial staff.51420 SALARY - CLERICAL STAFF - Salaries of clerical staff performing administrative

support in any function.51421 SALARY - OFFICE AIDES - Salaries of office aides.51422 OT SALARY - CLERICAL - Overtime salaries for clerical staff.51450 SALARY - INTERPRETER - Interprets spoken communication for hearing-impaired

students.

Object Codes

55


Code Description

Object Codes

51460 SALARY - ATHLETIC PERSONNEL - Serves as or supports the system or school athletic program. Manages and directs the athletics/sports program for the school system.

51480 SALARY - ACCOUNTANT - Salaries for accountants.51610 SALARY - TECH SPECIALIST - Assists teachers with incorporating various types

of technology into the instructional program.51611 OT SALARY - TECHNOLOGY - Overtime salaries for tech specialists.51630 SALARY - SCHOOL NURSE - Registered nurse who coordinates health care

services and health education services among students, families, and community. Provides services to students with physical and health impairments including direct treatments, independent health care, parent and teacher consultations, and home visits.

51640 SALARIES -PHYSICAL/OCCUPATIONAL/MOBILITY/SPEECH THERAPIST - Provides services to students to promote motor coordination, posture, proper positioning, mobility, and functional independence. Provides systematic techniques to orient students with visual impairments to their environments and help them move about independently. Speech-language pathologists (sometimes called speech therapists) assess, diagnose, treat, and help to prevent communication and swallowing disorders in students.

51650 SALARY - MEDIA SPECIALIST - Manages the use, purchasing, inventory of teaching and learning resources including books, non-print media, and equipment.

51720 SALARY - ELEMEN COUNSELOR - Counselor of students in grades P through 5.

51730 SALARY - SECONDARY COUNSELOR - Counselor of students in grades 6 through 12.

51740 SALARY - SCHOOL PSYCHOLOGIST - Psychologist who measures and interprets students' intellectual, emotional, and social development, diagnoses educational disabilities, and collaborates in the planning of educational programs.

51760 SALARY - SCHOOL SOCIAL WKR - Assists other school personnel and family members in solving personal adjustment problems of students and improving school attendance.

51770 SALARY - FAMILY SERVICES COORD - Supports the student, family, and school in the coordination and delivery of collaborative based community services.

51780 SALARY - GRADUATION COACH - Salaries for graduation coaches.

51800 SALARY - BUS DRIVERS - Salaries of full and part-time bus drivers.51801 SALARY - EXTRA DRIVING - Salaries for extra driving for bus drivers.51802 SALARY - BUS DRV - SMMR SCHOOL - Salaries for summer school bus drivers.

51810 SALARY - MECHANICS - Responsible for maintaining transportation fleet. 51811 EXTRA PAY/MISCELLANEOUS-TRANS - Extra pay for transportation.

51812 SALARY - BUS MONITOR - Salary for bus monitors.

51813 SALARY - SECURITY - salary for campus security officer or support for camputs security officer.

56


Code Description

Object Codes

51814 SALARY - GROUNDS MAINTENANCE - Maintenance technician for operating and maintaining grounds.

51815 SALARY - BUILDING MAINTENANCE - Maintenance technician for operating and maintaining buildings.

51817 SALARY - WAREHOUSE - Manages or is otherwise employed in warehousing and distribution.

51818 OVERTIME SALARY - Overtime salary for security or plant services.51819 SALARY - CUSTODIAL REPAIRMAN - Salary for custodial repairman.

51840 SALARY - SCHOOL CAFETERIA - Salaries of cafeteria managers, assistant managers, cafeteria workers or cashiers.

51841 OVERTIME SALARY - Overtime salary for school cateria.

51860 SALARY - CUSTODIAL PERSONNEL - Responsible for the overall cleaning of the facility.

51861 OVERTIME SALARY - Overtime salary for custodial personnel.

51900 SALARY - OTHER MGT PERSONNEL - Salaries which are not classifiable to one of the objects defined above. Director of Student Services, Director of Psycho-Educational Program, Director of Child Serve, Director of Curriculum/Instruction, Special Education Director, Kindergarten Director, Federal Programs Director, Title I Director, Director of GA Learning Resources System, Vocational Director(LUA), vocational Director(RESA), Youth Apprenticeship Director, Director of Media Services, Plant Operations Director or Manager, Transportation Director/Manager, Personnel/Human Resources Director, Community School Director/Coordinator, Community School Programs Director, Adult Education Director/Coordinator, Food Service Administrator, Social Services Case Manager.

51910 SALARY - OTHER ADMIN PERSONNEL - Assists with the collection, processing, and reporting of information. Information Services Personnel, Information Services Personnel - Instructional Services, Psycho-Educational Special Education Specialist, Special Education Specialist, Kindergarten Specialist, Instructional Supervisor, Staff Development Specialist, Information Services Personnel - General Administration, Information Services Personnel - School Administration, Vocational Supervisor(School Level), Information Services Personnel - Finance and Business Services, Finance & Business Service Personnel, Information Services Personnel - Maintenance and Plant Services, Information Services Personnel - Transportation, Information Services Personnel - Central Support Services, Human Resources Personnel, Public Relations Personnel, Information Services Personnel - Other Support Services, Information Services Personnel - School Food Service, After School Program Worker.

51911 OTHER OVERTIME - Overtime salary for other management personnel or other administrative personnel.

51950 TERMINAL LEAVE PAYMENTS - Salary payments made to separating employees for terminal benefits and/or unused leave (terminal leave).

51990 OTHER SALARY - Salaries associated with job codes and duties not classified elsewhere.

51995 FACILITY USE SALARIES - Salaries related to the use of a facility use rental.

57


Code Description

Object Codes

52100 STATE HEALTH INSURANCE - Employer Share of State Health Insurance paid on behalf of the employee.

52200 F.I.C.A. - Employer Share of FICA paid on behalf of employee.

52210 MEDICARE - Employer Share of Medicare paid on behalf of employee.

52300 TEACHER RETIREMENT SYSTEM - Employer share of TRS paid on behalf of employee.

52400 EMPLOYEES RETIREMENT SYSTEM - Employer share of ERS paid on behalf of employee.

52500 UNEMPLOYMENT INSURANCE - Employer payment of Unemployment Insurance paid on behalf of employee.

52600 WORKERS COMPENSATION - Employer payment of Workmen Compensation premiums paid on behalf of employee.

52700 ON-BEHALF PAYMENTS - Payments made by the state of other governments on behalf of the school district that benefit active employees of the school district.

52900 OTHER EMPLOYEE BENEFITS - Other Employee Benefits paid by employer on behalf of employee.

52910 DENTAL INSURANCE - Employer reimbursement to employee of Dental Insurance claims.

52920 LIFE INSURANCE - Employer payment of Life Insurance paid on behalf of the employee.

52930 OTHER BENEFITS - Other benefits paid by employer on behalf of employee.

53000 - 53008 PURCHASED PROFESSIONAL AND TECHNICAL SERVICES -Services which can be performed only by persons or firms with specialized skills and knowledge. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Included are the services and travel of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, accountants, therapists (physical/occupational/ mobility/ speech), etc. LUAs may assign objects within the 300 Series for each type of service provided but must combine all services for reporting to GDOE.

53000 PURCHASED PROF & TECH SERVICES53001 ARCHITECT SERVICES53002 ENGINEERING SERVICES53003 CONSULTANTS53005 PHYSICIANS53007 MAINTENANCE SERVICES53008 LEGAL SERVICES53009 STUDENT INTERNS53010 OTHER FEES53011 3RD PARTY ATTORNEY53012 3RD PARTY CONSULTANT53013 3RD PARTY OTHER FEES53014 NURSES53015 PSYCHOLOGIST53016 PSYCHIATRIST53017 INTERPRETER

58


Code Description

Object Codes

53018 CPA53019 TRANSLATION53020 OFFICERS/SECURITY FOR FACILITY USE53056 TEMPORARY SERVICES53080 INSTRUCTORS53083 MOWING53210 CONTRACTED SERVICE - Teachers53230 CONTRACTED SERVICE - Counselors53240 CONTRACTED SERVICE -Technology Specialist53320 DRUG AND ALCOHOL TESTING, Fingerprinting - Expenditures for fingerprinting

and drug/alcohol testing. Does not include physicals.53340 BUS DRIVER PHYSICALS - Expenditures for bus driver's physicals. Does not

include drug or alcohol testing.53400 PROFESSIONAL LEGAL SERVICES54100 - 54104 WATER, SEWER AND CLEANING SERVICES - Expenditures for services other

than energy services supplied by public or private organizations. Examples are water and sewer services, purchased cleaning services, garbage services, pest control services and grounds maintenance.

54100 WATER/SEWER54101 GARBAGE COLLECTION54102 PEST CONTROL54103 GROUNDS MAINTENANCE54104 STORMWATER FEES54300 - 54305 REPAIR AND MAINTENANCE SERVICES - Expenditures for repairs and

maintenance services. This includes contracts and agreements covering the upkeep of buildings and equipment. Costs for renovating and remodeling are not included here, but are classified under object 57200. Repair and maintenance services to buildings and equipment should be charged to function 2600 (Maintenance and Operation of Plant). Repairs and maintenance of buses should be charged to function 2700 (Student Transportation).

54300 BUILDING REPAIR54301 INSPECTIONS54305 EQUIPMENT REPAIR54320 Repair and Maintenance Services - Technology Related - Expenditures for

repairs and maintenance services for technology equipment that are not directly provided by school district personnel. This includes ongoing serice agreements for technology hardware (eg Personal computers and servers, main frames...)

54410 RENTAL OF LAND OR BUILDINGS - Expenditures for leasing or renting land and buildings for both temporary and long-range use by the LUA.

54420 RENTAL OF EQUIPMENT AND VEHICLES - Expenditures for leasing or renting equipment or vehicles for both temporary and long-range use of the LUA.

54440 OTHER RENTALS - Expenditures for other rentals not classifiable under object 54410.

59


Code Description

Object Codes

54900 - 54901 OTHER PURCHASED PROPERTY SERVICES - Expenditures for other property services which are not classifiable to one of the objects described above.

54900 OTHER PURCHASED PROPERTY SVCS54901 SECURITY55190 STUDENT TRANSPORTATION PURCHASED FROM OTHER SOURCES -

Payments to persons or agencies other than school districts for transporting children to and from school and school-related events (used only with function 2700)

55200 - 55202 INSURANCE (OTHER THAN EMPLOYEE BENEFITS) - Expenditures for all types of insurance coverage except employee benefits. Property insurance should be recorded in function 2600, transportation insurance in 2700 and fidelity bonds in 2300 and 2500. Liability insurance may be charged, as appropriate, to the functions indicated above.

55200 LIABILITY INSURANCE55201 BONDS55202 PROPERTY INSURANCE55300 - 55304 COMMUNICATION -Services provided by persons or businesses to assist in

transmitting and receiving messages or information. This category includes telephone and voice communication, data communication services to establish or maintain computer-based communications, networking, and internet services; video communications services to establish or maintain one-way or two-way video communications via satellite, cable, or other devices; and postal communication services to establish postage machine rentals, postage express delivery services and couriers.

55300 GENERAL COMMUNICATION55301 LEASED DATA LINES55302 POSTAGE55303 TELEPHONE55304 ADVERTISING55320 COMMUNICATIONS - WEB BASED SUBSCRIPTIONS AND LICENSES- This

category includes licenses and fees for services such as subscriptions to research materials over the internet (such as downloads). Expenditures for purchased software should be coded to object 56120 if the software was not capitalized or object 57350 if the purchased software is eligible for capitalization ($5,000 and over).

55630 TUITION TO PRIVATE SOURCES - Tuition paid to private schools or organizations. Payments made to non-governemental entities for supplemental services would be included here.

55800 TRAVEL - EMPLOYEES - Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the LUAs. Consultants' travel is recorded in object 53000.

55850 TRAVEL - SCHOOL BOARD MEMBERS - Expenditures for transportation, meals, hotel and other travel-related expenses for board members, not classified as employees.

55910 COMMODITY HAULING (OUTSIDE CONTRACTS) - Expenditures to haul USDA commodities for use in the School Food Service Program or other feeding programs sponsored by the LUA such as the Child Care Food Program.

60


Code Description

Object Codes

55920 SERVICES PURCHASED FROM LUA WITHIN GEORGIA - Expenditures to another LUA within the state for services, other than tuition or transportation. RESA fees are included under object code 58120.

55930 PAYMENTS FOR PASS THROUGH FUNDS - Payments made by the school district to other entities for pass-through funds when the district is acting as the fiscal agent or grantor.

55950 OTHER PURCHASED SERVICES - Expenditures for all other purchased services which are not classifiable under other codes. This includes services purchased from another LUA outside Georgia.

56100 - 56108 SUPPLIES - All supply items which cannot be properly classified as technology supplies, computer software, energy, food usage, textbooks or books and periodicals, as defined in objects 56110, 56120, 56200, 56300, 56410 and 56420. This would include office supplies, paper, cleaning supplies, etc. Also, printing cost, when the supplies are a major part of the expense, would be recorded here.

56100 SUPPLIES56101 CHEMICAL/PAPER SUPPLIES56102 CHEMICALS56103 UNIFORMS56104 LINENS56105 COPIER EXPENSE56106 JANITORIAL SUPPLIES56107 PRINTING56108 COMPUTER SUPPLIES56110 SUPPLIES - TECHNOLOGY RELATED - Technology related supplies including

supplies that are typically used in conjunction with technology related hardware or software.

56120 - 56121 COMPUTER SOFTWARE - Expenditures for the purchase of computer software which has already been developed. Contracted services for developing software would be recorded in object 300.

56120 COMPUTER SOFTWARE56121 EDUCATIONAL CD-ROM SOFTWARE56150 - 56152 EXPENDABLE EQUIPMENT - Items purchased with a per-unit cost of less than

$5000, which might otherwise be classified as equipment" rather than "supplies". Examples:calculators

56150 EXPENDABLE EQUIPMENT56151 PLAYGROUND EQUIPMENT56152 KITCHEN EQUIPMENT56160 EXPENDABLE COMPUTER EQUIPMENT - Items purchased with a per-unit cost of

less than $5000, which might otherwise be classified as equipment" rather than "supplies." Examples: Printers

56200 - 56207 ENERGY - Expenditures for energy, including electricity, gas, oil, coal, gasoline, diesel fuel, and other services from public or private utilities.

56200 ENERGY56201 ELECTRICITY56202 DIESEL56203 NATURAL GAS56204 GASOLINE

61


Code Description

Object Codes

56205 OIL AND ANTIFREEZE56206 TIRES AND TUBES56207 PROPANE56300 PURCHASED FOOD - Food purchased for use in the School Nutrition Program.

56350 FOOD ACQUISITIONS - USDA - The value of donated commodities received from the USDA.

56400 DIGITAL/ELECTRONIC TEXTBOOKS - Expenditures for the purchase of digital/electronic textbooks and workbooks used in the classroom or as instructional materials (including any licensing and software fees for these materials). Also would include the software licenses and fees for subscriptions for instructional materials over the Internet (such as downloads). For example, an electronic alternative to hardcopy textbook or workbook.

56410 TEXTBOOKS-PRINTED - Expenditures for the purchase of printed (hardcopy) textbooks and workbooks used in the classroom. The cost of binding and repairing textbooks is reported here also.

56420 - 56422 BOOKS (OTHER THAN TEXTBOOKS) AND PERIODICALS - Expenditures for the purchase of all books and periodicals (other than textbooks) available for general use, including reference books. The cost of binding and repairing reference books in the Media Center is reported here.

56420 BOOKS56421 NUTRITION EDUC/PROMOTION56422 PERIODICALS57100 LAND ACQUISITION AND DEVELOPMENT - Expenditures for the purchase or

acquisition of land and the improvements thereon. 57150 LAND IMPROVEMENTS - Expenditures for improvements of land including grading,

landscaping, sidewalks, driveways, retaining walls, hydrant installation, initial surfacing and soil treatment of athletic fields, fences and underground storage tanks (not a part of building service systems).

57200 BUILDING ACQUISITION, CONSTRUCTION, AND IMPROVEMENT - Expenditures for acquiring existing buildings and for the contracted construction of buildings, for major permanent structural alterations, and for the initial or additional installation of heating and ventilating systems, fire protection systems, and other service systems in existing buildings. Buildings built and alterations performed by the LUA's own staff are charged to objects 51900, 52000, 56100 and 57300 as appropriate.

57300 PURCHASE OF EQUIPMENT - OTHER THAN BUSES AND COMPUTERS - Expenditures for initial, additional, and replacement items of equipment such as machinery, furniture and fixtures, and vehicles. To be charged to equipment, an item must meet the following criteria: a. The cost must be $5,000 or more per unit. b. The life expectancy must be more than one year.

57320 PURCHASE OR LEASE-PURCHASE OF BUSES - Expenditures for purchase or lease-purchase of buses to transport students are recorded under this code.

62


Code Description

Object Codes

57340 PURCHASE OR LEASE-PURCHASE OF COMPUTERS. - Expenditures for the purchase or lease-purchase of computers including CPUs, storage devices, printers, input devices, word processing, or other equipment needed for electronic computing. Items charged here must meet the two criteria noted in object 57300.

57350 PURCHASE OF SOFTWARE TO BE CAPITALIZED - Expeditures for the purchase of software used for education or administrative purposes that exceed the district's capitalization threshold. All purchases under the threshold should be chared to object 56120.

57400 DEPRECIATION EXPENSE - LAND IMPROVEMENTS - The portion of the cost of land improvements which is charged as an expense during a particular period. In accounting for depreciation, the cost of a fixed asset, less any salvage value, is apportioned over the estimated service life of such an asset, and each period is charged with a portion of such cost.

57420 DEPRECIATION EXPENSE - BUILDINGS - The portion of the cost of buildings which is charged as an expense during a particular period. In accounting for depreciation, the cost of a fixed asset, less any salvage value, is apportioned over the estimated service life of such an asset, and each period is charged with a portion of such cost.

57440 DEPRECIATION EXPENSE - EQUIPMENT - The portion of the cost of equipment which is charged as an expense during a particular period. In accounting for depreciation, the cost of a fixed asset, less any salvage value, is apportioned over the estimated service life of such an asset, and each period is charged with a portion of such cost.

57460 DEPRECIATION EXPENSE - BUSES - The portion of the cost of busses which is charged as an expense during a particular period. In accounting for depreciation, the cost of a fixed asset, less any salvage value, is apportioned over the estimated service life of such an asset, and each period is charged with a portion of such cost.

57480 DEPRECIATION EXPENSE - COMPUTERS - The portion of the cost of computers which is charged as an expense during a particular period. In accounting for depreciation, the cost of a fixed asset, less any salvage value, is apportioned over the estimated service life of such an asset, and each period is charged with a portion of such cost.

58100 - 58120 DUES AND FEES - Expenditures for registration fees, dues for systems' or individuals' membership in professional or service organizations, or for various fee charges.

58100 DUES AND FEES58101 REGISTRATIONS58120 RESA FEES - RESA Membership fees should be charged to function 2900. Other

RESA Contracts should be charged to appropriate Function. Repairs and Maintenance Contracts can be charged to Object 54300.

58300 INTEREST - Expenditures for interest on notes payable or bonds.58310 REDEMPTION OF PRINCIPAL - Expenditures to retire bonds (including current and

advance refundings) and long-term loans.

63


Code Description

Object Codes

58340 AMORTIZATION OF PREMIUM AND DISCOUNTS ON ISSUANCE OF BONDS - Expenses amortized as debt premium and/or discount in connection with the issuance of debt. This accounts is used in Proprietary and Fiduciary funds only and also on the Entity Wide Statements. An additional revenue account 6200 has been established for accounting for the amortization of debt premiums such that districts may report premium and discount amortization separately as required in certain sates (or where only credits may reported for revenue codes and only debits for expenditure codes). However, account 834 may be used to record all discount and premium amortization (reported as a contra revenue). (Used only with function 5100)

58800 FEDERAL INDIRECT COST CHARGES - Expenditures to record the indirect costs permitted under Federal grant administration rules and approved by the GDOE. The offsetting revenue will be recorded in General Fund, Revenue Source 41990.

58810 SCHOOLWIDE SCHOOLS - Used to allocate costs from Fund 400 to participating federal grants. The systemwide total for Object 58810 should always have a zero balance.

58900 OTHER EXPENDITURES - Expenditures for goods and services not otherwise classified above, such as reimbursement for college courses. For the DE Form 0046, detail is required if the object 58900 expenditures in a function exceed l0% of that function total.

64

05- GENERAL LEDGER AND EXPENDITURES

Code Description10005 HOSPITAL HOMEBOUND10006 STUDENT DEVICES INSURANCE20001 FED DIR GRANTS: PERSONNEL & FRINGE20003 FED DIR GRANTS: TRAVEL20004 FED DIR GRANTS: EQUIPMENT20005 FED DIR GRANTS: SUPPLIES20006 FED DIR GRANTS: CONTRACTUAL20007 FED DIR GRANTS: FACILTIES/CONSTRUCT20008 FED DIR GRANTS: OTHER21001 FED DIR GRANT: TTA PERSONN & FRINGE21003 FED DIR GRANTS: TTA TRAVEL21004 FED DIR GRANTS: TTA EQUIPMENT21005 FED DIR GRANTS: TTA SUPPLIES21006 FED DIR GRANTS: TTA CONTRACTUAL21007 FED DIR GRANTS: TTA FACIL & CONSTRU21008 FED DIR GRANTS: TTA OTHER22005 FED DIR GRANTS: PAF SUPPLIES22008 FED DIR GRANTS: PAF OTHER41001 TITLE VI-B EIS41002 VI-B PROPORTIONATE SHARE41006 PRE-K SPECIAL FUNDING42001 FEDERAL GRANTS EXTENDED DAY42002 FEDERAL GRANTS SATURDAY SCHOOL42003 FEDERAL GRANTS SUMMER SCHOOL42006 TITLE 1A FLP42007 TITLE 1A PL FACILITATORS42008 TITLE 1A OFF CONTRACT COLLAB PLAN42009 TITLE 1A ADD PARENT INVOLVEMENT42010 TITLE 1 INTERVENTION42011 FEDERAL GRANTS-MORNING PROGRAM42012 FEDERAL GRANTS-AFTERNOON PROGRAM43001 S. READERS OEL COHORT 243002 S. READERS OEL COHORT 347001 ALCOHOL-CAMPAIGN AWARENESS51001 SALARY CONTINGENCY56101 PRE-K REFURBISHMENT56102 PRE-K START UP56103 SUMMR TRNSTN PGM: RISING K56104 SUMMR TRSTN PGM: RISING PRE-K69301 ASP BAND PROGRAM70001 FEDERAL GRANT PREVIOUS YEAR

Project Codes

65


EXPENDITURE REVIEW AND RECLASSIFICATION Expenses are applied against your Munis budget by processing a purchase order, processing a payroll or by a journal entry. It is up to school bookkeeper or department budget analyst to confirm that the expenses for their cost center are applied correctly.

In the event that you realize you accidentally applied an expense to the wrong account, please use the following guidelines to correct:

Print a YTD budget report.

Highlight the expense that you realize was applied incorrectly. If it was already paid through A/P, you will highlight the line that has the source code API OR APM. If it was not paid, you will highlight the line that has the source code POE. If it is a salary account, the source code will be PRJ or PRH.

Make a notation with the correct account #.

Have appropriate principal/director/department head sign off that it is ok for the expense to be moved.

If the correction is for a grant, please send the signed report with indicated changes to the appropriate grant accountant (Debbie Crawford or Cathy Blackwell). All other requests for changes should be directed to either Jeanne Bradley or Jennifer Frazier in Business Services. Jennifer Frazier will handle all corrections for salary accounts and Jeanne Bradley will handle all other corrections.

If at all possible, the expenses will be reclassified by using a purchase change order or invoice maintenance. This will link all the detail (i.e. check #, PO#, etc.) with the expense. If it is a payroll transaction, the expense change will be processed via a payroll history transfer. In the event that none of the above methods can be used, the expense will be reclassified via a journal entry.

For those cost centers that use payroll cost allocations, please make sure you are utilizing the percentages by account number that accurately portrays the division of labor between those accounts. These should be reviewed regularly. Any changes to these percentages for general fund should be communicated to HR as soon as possible. Any changes to these percentages for grants should be communicated to the appropriate grant accountant as soon as possible.

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PREPAID EXPENDITURE GUIDELINE FOR YEAR END PROCESSING

At the end of a fiscal year, expenses are posted to a fiscal year based on when the item is physically received and invoiced or when the service occurred. In certain cases, we must make exceptions due to the nature of the expenditure.

Here is a guide for determining if your expense will be considered a prepaid expenditure:

• If the PO/Invoice is for an item, it will not be prepaid. It will be expensed based on the receipt and invoice dates.

• If the PO/Invoice is for an expense that is for a long term expense such as a maintenance contract, membership, insurance, etc. that covers a full year or more, the CFO or Director of Finance will make the determination as to what year it should be applied to. If deemed appropriate, a portion or all of the invoice may be moved to prepaid and expensed in the year it occurs.

• If the PO/Invoice is for an expense that is in the immediate future (July or August), it will be expensed as normal.

• If the PO/Invoice is for an expense that occurs several months in the future such as any time after September or in the following calendar year, it will be moved into prepaid and expensed in the year it occurs.

Occasionally, specific circumstances will arise that will require CCSD to put expenses into prepaid regardless of the type of expense or receipt date. If you feel your circumstances may qualify, special permission will need to be obtained from the CFO in writing. Please make sure you include a description of the anticipated purchase, estimate amount of purchase, estimated receipt date of the item and the reason you are requesting that the expense be deferred to the next year. The CFO will then work with the Accountant to determine if the expense can be paid from the current year budget. If the CFO determines that this specific circumstance does qualify as a reason to defer the expense to the next year, the expense will be applied to Prepaids. You will be given a special account # that will be used on the requisition. This account # will not be allowed to be used for any other purposes. When the requisition is entered, a comment must be placed in the general notes section indicating that this prepaid expense was approved by the CFO. If the approvers do not see this comment, your requisition will be rejected until proper authorization is received. If an expenditure is purchased using grant funds, the employees responsible for grant administration should also consider the grant’s regulations as well as the grant’s period of performance to determine if an expenditure can be prepaid. The applicable grant accountants can assist you with this.

67

Travel and Conferences

68

06 – TRAVEL & CONFERENCES

DETACHED DUTY PROCEDURES Detached Duty requests are located within the True North Logic (TNL) Teacher Evaluation Platform called PD Connect. This site is used to access and manage your professional learning and recertification information. You can access PD Connect through the employee start page by clicking on the "CCSD Evaluation System" tab. All employees will access PD Connect through this platform using their network user name and password. All coursework / PLUs from the last five years have been archived and will appear on your transcript in PD Connect. The detached duty form (now located in PD Connect) will be used for professional learning events that have either a cost, PLU credit attached, or both. All other leave types (field trips, athletic events, etc.) will be entered by the employee in AESOP. Some specific examples are below: Scenario Solution

Taking students on field trip / need a sub Enter leave in AESOP (803 working professional)/ no detached duty in PD Connect

Attending meeting in Atlanta / no sub / no cost / no PLU

Enter leave in AESOP (803 working professional) / no detached duty in PD Connect

Attending workshop at RESA / need sub / registration cost

Complete detached duty in PD Connect /enter leave in AESOP (803 working professional)

Taking students to athletic event / need sub Enter leave in AESOP (803 working professional) / no detached duty in PD Connect

Participating in ongoing course offered at my school / need sub

Sign up for course through PD Connect /enter leave in AESOP (803 working professional) / no detached duty

Code leave in AESOP as 803 working professional. If a funding source other than local school funds is covering the cost of a sub, then make note of that in AESOP under the “notes to administrator” section (examples: “sub covered by Experience UGA” “sub covered by Teaching and Learning”).

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EMPLOYEE TRAVEL, MEETINGS AND CONFERENCES GENERAL INFORMATION

CCSD adheres to the State of Georgia Travel Regulations unless the Local policies are stricter than the State’s. For Federally funded travel, we follow all Federal guidelines where policy and procedures are stricter than Local policy. All documents pertaining to travel (i.e. tax exempt forms, expense statements, state regulations, etc.) can be found on the Google Drive Business Services Folder using the following link: https://drive.google.com/drive/folders/0Bw50nMFiGvDMNHdPUEx6Y0xhR1k?usp=sharing The following procedures should be used for the completion of employee expense statements and reimbursement requests to ensure the timely processing of these reimbursements:

• Before any payment can be made for any type of travel expense (registration fees, lodging, meals, mileage,etc.), the traveler is responsible for obtaining all of the applicable pre-approvals through PD Connect (detached duty) prior to travel.

• Once the appropriate approvals are obtained, a requisition must be entered in MUNIS for travel pre-

payments (i.e. hotels, registration, and airfare) or employee travel reimbursements (using expense statements).

• Please see the Accounts Payable Processing section (#8) for the required support needed to process payment.

• Expense statement must be approved by appropriate level for that fund source.

• All reimbursements must be submitted to the Office of Business Services within 30 calendar days

after the expense has been incurred. This must be the original signed copy. Photocopied or scanned copies are not acceptable. Any necessary program approvals should be obtained prior to the reimbursement request. It is the responsibility of each employee to make sure that his or her travel reimbursement requests are complete, properly approved and appropriately routed so that this deadline is met. Employee reimbursements in advance of the date of the event are not allowed.

• In the case of local travel limited to a mileage reimbursement, an approved Clarke County School District

travel expense report, all applicable support and a PO must be submitted to Business Services within 30 days of the month end in which the travel took place.

• In the case of conference travel, an approved Clarke County School District travel expense report, all

applicable support and a PO must be submitted to Business Services within 30 days of returning from this conference.

• Local miles reimbursement & conference travel should not be combined on an expense statement.

• One purchase order, per person, per conference travel must be entered.

• Each type of expense should be entered as a separate line detail even if the same account number is used for each line. (ex. Mileage, hotel, and meals are all expensed to 55800, but should be listed on separate line details).

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https://drive.google.com/drive/folders/0Bw50nMFiGvDMNHdPUEx6Y0xhR1k?usp=sharing


• Each employee should submit his/her own expense report. No one should list expenses on their expense report that are not their own. Do not pay expenses for another employee as this creates problems when CCSD reports travel to the State.

• Travelers must always obtain receipts, except when per diem travel allowances are claimed.

• Receipts are not required for expenses if: o Individual amounts are less than $25 for allowable incidental expenses (fees and tips) o Gasoline purchases for rental vehicles o Parking o Highway tolls o Taxi fares o Airport vans.

• Travel expense reports may be selected for audit at any time and all required receipts must be retained by

the traveler for three years after the travel date, if not attached to the expense report.

• Receipts are required for airline fares, hotel expenses, rental car expenses and registration fees.

ATTENDANCE AT PROFESSIONAL MEETINGS • Attendance at various professional meetings by the professional staff is justified in the interest of program

improvement and staff development in the Clarke County School District.

• In past years, schools and departments have lost funds due to the non-attendance of individuals scheduled to attend conferences and seminars. Clarke County School District employees who schedule to attend a conference, seminar or meeting, have the required fees (including travel amounts) prepaid by the district and then fail to attend, may be required to repay the District for amounts expended on their behalf. Each case will be decided on an individual basis by fund source approver that prepaid the fees.

REGISTRATION PAYMENTS

Registration prepayments will be made through a MUNIS purchase order with the completed registration. Please indicate whether the check is to be mailed directly to the vendor or returned to the employee. The original form must be included if check is to be mailed directly to vendor along with the appropriate mailing instructions. If you would prefer that Business Services return the check versus mailing, please make sure you keep in mind the interoffice delivery schedule. Interoffice mail does not pick up or deliver daily from the Whitehead Annex location. Prepaid registrations require a minimum $25 registration fee per person. It is not the responsibility of Business Services to make sure you are registered. It is your responsibility. Note: Allow a minimum of 10 business days for Accounts Payable processing time. Accounts Payable will not process payment until ALL required supporting documentation has been received. • Reimbursements to schools for registration fees paid from the Principal’s local checking account will be

based on an approved purchase order, registration form and check copy.

• Reimbursements to employees will be based on an employee expense statement and copy of the check (or credit card receipt). Employees should pay the registration fee when less than $25 and include the cost on expense statements.

NOTE: Employee mileage, airline, parking, tolls, taxis, lodging and meals cannot be paid from the Principal’s checking account (Student Activity Module). They must be entered as a requisiton in Munis. No exceptions!

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CONFERENCE ROOMS/FACILITY RENTAL PAYMENTS These payments will be made based on approved purchase orders. The vendor should be given the purchase order number and billing address of the Clarke County School District, not the address for the individual or school. PREPAYMENTS Prepayments are allowed to vendors for hotel, air travel, shuttle service, etc. Prepayments are not allowed for employee expenses (i.e. mileage, per diem, etc.)

Employee expense reimbursements in advance of the date of the event are not allowed.

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TRAVEL POLICIES AIR TRAVEL Travelers who are combining personal travel with business travel may only do so when the personal portion does not add any cost to the school district. Travel arrangements must be made to accodmodate the business duties of the traveler and not personal preference. Travelers on school district business should always select the lowest priced airfare that meets their approved, most logical itinerary. Business and first class tickets are not reimbursable for domestic flights. It is not permissible to confirm a higher fare for upgrade eligibility or for personal reasons. Employees are not allowed to be reimbursed for seat upgrades. Some airlines are now charging for priority (reserved) seating. The school district will not reimburse for this additional expense. Travelers on school district business may open and maintain frequent flyer /guest accounts with airlines, hotels, car rental companies, etc. The cost of these memberships is the responsibility of the traveler and will not be reimbursed by the school district. Most airlines are now charging for checked luggage and for curbside check-in. The school district will reimburse for one bag at the normal rate. Baggage charges incurred for excess weight or additional bags will not be reimbursed. Travel Agency Reservations:

• When making reservations through a travel agency the following items are required in order to process prepayments promptly:

o Travel Reservations quote must be obtained by the individual with the travel agency. o Requisitions must be entered and have completed the Munis approval process. o Invoice from travel agency

• Once all the above requirements have been completed, submit the following to Accounts Payable so that payment to the travel agency can be processed.

o A copy of the quote o A copy of the invoice with the PO number written on it

• The person responsible for making the reservation is also responsible for making sure the above requirements are submitted in a timely manner and responsible for the release of the ticket.

GROUND TRANSPORTATION AND CAR RENTAL Ground Transportation: The most cost effective method of transportation that will accomplish the purpose of travel should be selected. Management should use discretion before approving travel to determine the most cost effective ground transportation. Among the factors to be considered should be length of travel time, cost of vehicle operation, cost and availability of common carrier services, parking fees, fuel cost, etc. Car Rental: Employees with CCSD vehicles should use this method when traveling unless the employee’s supervisor determines that this is not the most efficient method of travel. If you are using a CCSD vehicle, only gas will be reimbursed. If an employee does not have a CCSD vehicle, the employee may choose between a rental vehicle or mileage reimbursement for use of their own personal vehicle. Please select the most cost effective means of transportation.

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Approved car rental sizes are Compact, Intermediate or Full Size. Vans may be rented when there are more than 4 travelers. Reimbursement will be made for the rental fee and reasonable fuel charges only. Maintenance and oil changes are the responsibility of the rental company and will not be reimbursed by the school district. Personal Automobile: Reimbursement for business use of a personally owned vehicle is calculated per mile from the point of departure after deduction for nomal commuting mileage. The current mileage rate (effective January 1, 2017) is $.535 per mile. The standard per-mile reimbursement rate includes gas, oil, repairs and maintenance, tires, insurance, registration fees, licenses and depreciation attributable for the business miles driven. If you require reimbursement for mileage, you will not be reimbursed separately for these costs. If an employee departs from headquarters, mileage is calculated from headquarters to the destination point. If an employee departs from his/her residence, mileage is calculated from the residence to the destination point, with a reduction for normal one-way commuting miles. For the return trip, if an employee returns to headquarters, mileage is calculated based on the distance to such headquarters. If an employee returns to his/her residence, mileage is calculated based on the distance to the residence, with a reduction for normal one-way commuting miles. Exceptions:

• If travel occurs on a weekend or holiday outside of the normal work schedule, mileage is calculated from the point of departure with no reduction for normal commuting miles.

• If an employee does not regularly travel to an office (headquarters) outside of his/her residence (i.e., residence is “headquarters”), the requirement to deduct normal commuting miles does not apply.

Tolls and reasonable parking charges incurred while on school district business will be reimbursed, in addition to the mileage allowance. While there are no maximum limits for parking, employees are encourage to utilize low-cost, long-term parking to minimize the cost. The cost of valet parking will only be reimbursed when other parking options are unavailable or there are vaild security reasons. Mileage reimbursements must be claimed on the current travel expense report located on Business Services Google Drive. This form will automatically calculate the payment. Hand written claims will not be accepted. Please process only one expense report for local mileage per month (i.e. you should not have 20 days local mileage on one report and 10 days on another). Mileage reimbursements should be entered into MUNIS as a purchase requisition, with the travel expense statement sent to Accounts Payable as backup documentation. All local mileage should be on one requisition per month. The travel expense statement should note the approved Purchase Order # on the form. Vendor (for the requisition) is the employee requesting the reimbursement. Remember to note on the requisition in the General Notes section “DO NOT MAIL PO TO VENDOR. RETURN TO REQUESTOR.”

Tip *When entering a requisition for mileage, enter the number of miles in the quantity field and unit price @ .535 per mile.

LODGING The traveler should select the least expensive option available taking into consideration the proximity to the business destination and personal safety. Employees who stay at a hotel/motel that is holding a scheduled meeting or seminar may incur lodging expenses that exceed the rates generally considered reasonable. The higher cost may be justified to avoid excessive transportation costs between lower cost hotel/motel and the location of the meeting. When the conference does not have an official hotel, the traveler is required to obtain a property within reasonable proximity to the conference. Travelers on school district business are allowed lodging expenses when their destination is located more than 50 miles from both their business location and residence.

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Reasonable lodging expenses are reimbursed at actual cost. Upgraded room accommodations that incur an additional charge are not allowed. A complimentary upgrade should be noted on the expense report. Mandatory resort fees are reimburseable as lodging expenses. When employees on travel status share a room, reimbursement will be calculated, if practical, on a prorated share of the total cost. When school district employees are accompanied by non-district personnel, the employee is entitled to reimbursement at the single room rate. The purchase order should have each person listed separately on their own line with their employee # referenced. Local government officials and employees traveling in the state of Georgia on official business are exempt from paying the county or municipal excise tax on lodging. This optional excise tax is normally 3%, but can be as much as 12% in some locations. Employees must prepay lodging with a school district check to receive this exemption. This exemption does not apply to employees staying at an out-of-state hotel/motel. Lodging prepayments should be used to save county/municipal excise tax on lodging. These payments will be made based on a purchase order for all employees and a copy of the hotel confirmation (showing hotel rates and dates of lodging) as attachments. Checks are issued when attachments and purchase order are processed through Accounts Payable. Please indicate whether the check is to be mailed or returned to returned to employee. The two tax exempt forms, Hotel Tax Exemption and Sales Tax Certificate of Exemption, can be found on the Business Services Google Drive. For trips that combine personal travel with CCSD business travel, reimbursement may not exceed the amount it would have cost CCSD if the traveler did not combine personal travel with business travel. Per Georgia House Bill 170, the $5.00 Georgia Hotel Fee is not exempt for local government officials and employees. Even if you submit the tax exempt forms, you will still be required to pay this fee.

MEALS AND INCIDENTAL TRAVEL EXPENSES General: Generally, meals are reimbursable on a per diem basis (not actual expenses) for overnight official business travel. Reasonable incidental travel expenses, also known as incidentals, are reimbursed separately from Per Diem Rates for In State and Out of State Travel. In-State travel per diem rates include the cost of meals, taxes and tips on meals. Incidentals are not included. Out-of-State travel per diem rates include the cost of meals, taxes and tips on meals and follow the appropriate GSA per diem rates for a given geographical area. These rates, as well as a breakdown by meal, can be found on the GSA website: http://www.gsa.gov/portal/category/21287. The incidental portion of the per diem rate is not allowed. Meal Per Diem during In-State Overnight Travel: Employees traveling within the State of Georgia are paid a per diem amount designed to cover the cost of the meals (including taxes and tips), based on the number of meals per day for which the traveler is eligible. Employees are eligible for per diem amounts to cover the cost of three meals per day for all days on travel status including the day of departure and the day of return. Employees, who are provided meals during the course of travel as part of a conference, must deduct the corresponding applicable meal rate from their per diem reimbursement claim for each meal provided. For example, if lunch is provided, the lunch portion of the per diem rate will not be reimbursed. An agenda should be submitted with Employee Expense Statement. Meal adjustments include those provided by hotels, meetings, conferences or any other source. If a breakfast, lunch, dinner or reception is offered as part of the travel and the food/timing is sufficient to serve as a meal, the traveler must reduce the per diem by the appropriate per diem

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amount. If you are attending a conference with a ‘continental’ breakfast included in the conference cost, and this breakfast is deemed non-nutritional, you may purchase a nutritional breakfast and be reimbursed by the district. A meeting agenda and an explanation are required and must be attached to the employee’s expense statement describing the circumstances. IF THIS RULE IS ABUSED, IT WILL BE DISCONTINUED. If the traveler has medical restrictions and cannot eat a meal provided while traveling, the traveler should make every effort to have the source facilitate his/her needs. If the source does not or cannot honor the request, the traveler is not required to deduct the applicable meal allowance from the per diem. However, the traveler must include a note or other documentation on the expense statement documenting this information with approval by management.

Maximum meal reimbursement rates for travel in Georgia are as follows: Regular High Cost

$ 6.00 Breakfast $7.00 $ 7.00 Lunch $9.00 $15.00 Dinner $20.00

High cost areas in Georgia are limited to the following counties: Chatham, Cobb, DeKalb, Fulton, Glynn, and Richmond counties. The amounts shown above are paid per diem and receipts are not required unless the grant paying for the meal so specifies. ONLY the per diem rate will be paid. Employees traveling overnight in-state are eligible for 100% of the total per diem rate on the first and last day of travel, less any provided meals. For example, if the per diem rate allows $28 total reimbursement and no meals were provided, the traveler would receive the full per diem for the day of $28. However, if breakfast was provided, the traveler would only receive $22 ($28.00 per diem minus $6 for breakfast). Meal Per Diem during Out-of-State Overnight Travel: Employees traveling Out-of-State overnight are generally eligible for per diem amounts (excluding incidentals) designed to cover the cost of three meals per day for all days on travel status other than the day of departure and the day of return. The per diem rates for out of state travel can be found on the GSA website - https://www.gsa.gov/travel/plan-book/per-diem-rates. Search for the City and State to find the Meal and Incidental Breakdown Amount. Once you have the amount, select M&IE breakdown link to find the individual meal rates. Only the meals portion of the breakdown is used. For example, if you select Orlando, Florida, you will see that the M&IE rate is $59. Once you select M&IE breakdown, you will see the breakdown by meals and incidentals. In this particular case, Breakfast is $13, Lunch is $15 and Dinner is $26 (the incidental expense amount is ignored). The total per day in this case is $54 (total MI&E of $59 minus $5 incidentals). Travelers are eligible for 75% of the total per diem rate on the first and last day of travel. For example, if the per diem rate allows a total of $54 total reimbursement, $41 would be allowable on the travel departure or return day ($54 X .75 = $41). As a result, the time of departure and the time of return are not considerations for calculating the meal per diem when associated with overnight travel. When meals are provided, the full meal per diem reimbursement rate is reduced by the amount of the provided meal after the 75% proration. For example, if the per diem allows for a $54 total reimbursement and lunch was provided on a travel departure or return day, the total allowable reimbursement for that day would be $26 ($54 * .75 = $41 less $15 lunch = $26). Meal Per Diem during Non-Overnight Travel: Employees on business who travel more than 50 miles from their Residence and Primary Work Location on a work assignment, AND are away for more than twelve (12) hours, may receive the total day’s per diem rate, even when there is no overnight lodging. The per diem allowance must, however, be adjusted for any meals provided to

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the traveler. A meeting agenda must be attached to the employee’s expense statement describing the circumstances. The Principal, Department Head or their designee will determine the reasonableness of when an overnight stay is justified. Miscellaneous Travel Expenses: Reimbursable expenses while on official travel status include, but are not limited to, the following: Baggage handling services only, this does not include tips Business office expenses (copy services, postage and supplies) Business related phone calls, faxes, and internet usage charges and fees Conference/Registration fees Laundry or cleaning expenses on trips lasting seven calendar days or more Transportation costs from lodging or businesses to restaurants. Reasonable incidental travel expenses, also known as incidentals, are reimbursed separately from Per

Diem Rates for In-State and Out-of-State travel. Incidentals means actual incidental expenses such as fees and tips given to porters, baggage carriers, taxis, bellhops, hotel housekeeping, stewards and stewardesses, and hotel staff.

Non-reimbursable expenses include, but are not limited to, the following: Airline, car and card membership dues and club fees Airline reserved/priority seating fees Travel upgrade fees (air, rail, car) Alcoholic beverages Bank charges for ATM withdrawals Childcare costs Clothing or toiletry items Commuting between resident and primary work location Country club dues Expenses related to vacation or personal days taken before, during or after a business trip Haircuts and personal grooming Laundry, cleaning or pressing costs for trips less than seven days Loss or theft of airline tickets Loss or theft of personal funds or property Lost baggage Luggage or briefcases Mini-bar charges Movies No-show/cancellation fees or fees related to hotel late check-out (unless business or weather related) Personal reading materials Personal vehicle maintenance Personal entertainment Personal pet care Recreational expenses Rental vehicle maintenance Saunas, massages Shoe shines Souvenirs or personal gifts Tips covered by per diem allowances Traffic citations, parking tickets, court fees and other fines Travel accident insurance premiums TSA PreCheck application fee for airport pre-screening convenience service Valet services for parking, when self-parking options are available, unless there are valid security reasons.

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Ordering and Purchasing

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Policy Descriptor Code: DJEPurchasing

Objectives

All purchases made on behalf of the District shall be made using procedures that are fair and equitable and provide the best value for the District. The Superintendent is empowered to establish Regulations for purchasing with the following objectives:

(a) To procure for the District the highest quality in supplies, materials, equipment and contractual services at the least expense by:

(i) Standardizing purchasing procedures and processes;

(ii) Reducing small orders and emergency purchases;

(iii) Planning purchases in advance;

(iv) Competitive processes; and

(v) Coordinating purchases among departments.

(b) To provide budget control and ensure financial stability of the District.

(c) To assure that the greatest value is received for the dollar spent.

(d) To ensure prompt delivery of requested items and completion of services.

(e) To maintain vendor performance.

Requirements of Local Law

Procurement procedures of the Clarke County School District reflect applicable State, and local laws and regulations, provided that the procurements utilizing federal funds conform to applicable Federal law and the standards identified by the federal government’s Office of Management and Budget.

Per the District's enabling legislation (1955 Ga. Laws 3057, as amended to date), and current federal guidelines from the Office of Management and Budget the following principles shall be observed:

(a) The Superintendent may purchase supplies, hire labor, and make repairs binding the Clarke County School District where the expenditures involved do not exceed the amount of $10,000. All other purchasing contracts and expenditures require Board approval.

(b) Purchases exceeding $3,500 but not exceeding $10,000 require a minimum of two quotes.

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(c) Performance bonds shall be required for public works construction contracts with an estimated total price exceeding $100,000, as well as for contracts with an estimated total price of $10,000 or more for the construction, alteration, renovation, modification or repair of buildings or the installation of equipment.

(d) Upon recommendation of the superintendent, contracts for the purchase of labor and materials which exceed $10,000 shall be approved by the board of education pursuant to invitations for bids or proposals which shall be publicly advertised by the school district.

(e) The purchase of professional services exceeding $10,000 annually must be approved by the board of education upon the recommendation of the superintendent.

Emergency Purchases

Emergency purchases and contracts may be made upon the Superintendent's approval, notwithstanding any policy or regulation to the contrary. In the case of an emergency, the Superintendent or authorized designee shall have authority to purchase goods and services to the extent of the emergency. An emergency situation is one in which if not accomplished immediately would:

- result in jeopardy to the health or safety or students and/or staff, or

- result in interruption of the instructional program, or

- result in irreparable harm to the District.

For all emergency purchases, the Superintendent or designee shall notify the Board President as soon as practicable, preferably before making the purchase, and explain the circumstances giving rise to the emergency. Supporting documentation shall be maintained by the designated District official. Emergency purchases of $10,000 or greater shall be reported to the Board at the next work session or regular meeting.

Authorities:

1955 Ga. Laws 3057, as amended to date Financial Management for Georgia Local Units of Administration Manual, Chapter 34

Clarke County Schools Date Adopted: 6/9/2005Last Revised: 6/8/2017

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Regulation Descriptor Code: DJE-R(1)Purchasing

I. Scope

These purchasing regulations shall apply to all acquisitions involving the expenditure of District funds, or funds provided by other sources (federal, state, local, grants, etc.) for use by the District, with the exception of those situations outlined under Exceptions to Procedures. All purchases shall be secured in accordance with applicable federal, state, and local laws, as well as the policies, rules, and regulations established by the Clarke County Board of Education (Board) and the Georgia Department of Education (GaDOE). As used herein, the term "purchase" encompasses acquisition of both goods and services.

II. Ethical Practices

All funds held by the Board and its local schools, regardless of the source, are held in public trust. Therefore, all school District employees will approach all purchasing and procurement decisions as responsible stewards of public funds.

Employees of the school District shall not engage in unethical behavior or compromising practices in relationships, actions, and communications with any current or potential vendors/contractors. Further, they shall avoid even the appearance of impropriety with any current or potential vendors/contractors. No school district employee, officer or agent may participate in the selection, award, or administration of a federal contract if he or she has a real or apparent conflict of interest. (Reference: Board of Education policy GBU)

III. Purchasing Methods; Bonds

A. Overview.

The acquisition of all goods and services from budgeted funds shall be determined according to the following limits. The expected dollar amount of the purchase, as determined by the Purchasing Agent or other designee of the Superintendent in the reasonable exercise of his or her discretion, shall determine the applicable method used hereunder, and in the event the ultimate purchase price exceeds the applicable limit by ten percent or less, the purchase may be consummated without re-initiating the process.

AMOUNT METHOD

$0 to $3,500 Micropurchase

$3,501 to $10,000 Small Purchase Procedures

$10,000 or more Request for Bids or Request for Proposals

B. Micropurchase

(1) Procurement by micropurchase is the acquisition of supplies and/or service in which the aggregate dollar amount does not exceed $3,500. Micropurchases must follow school district purchase order procedures, but may be awarded without soliciting competitive quotations if the price is considered reasonable.

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(2)School Principals and Department Heads (hereafter referred to as "department heads") shall use judgment and discretion as to the source for supplies. Multiple departmental purchase orders shall not be used to divide a single purchase into smaller purchases for the sole purpose of avoiding use of another purchasing method.

(3) The requisition is to be completed by the department head or his/her designee. The Purchasing Agent shall review the requisition for completeness, accuracy and clarify any questions by contacting the requester. All requisitions connected with a contract over $2,499 in aggregate shall be reviewed and approved by the Purchasing and Contracts Coordinator. All requisitions shall have a general ledger account number, name of vendor and dollar amount requested. If any changes need to be made concerning the requisition, it shall be discussed with the department head. Any requisitions that are submitted by the department head shall allow the purchasing department a reasonable time limit to approve and complete.

(4) After the satisfactory completion of the purchase requisition verification of valid contract as appicable, and the verification of sufficient funds in the budget, a purchase order shall be issued as soon as practicable by the Purchasing Agent.

(5) Vendors are not authorized to deliver goods and services unless a valid purchase order has been issued by the Purchasing Agent and received by the vendor.

(6) It is inappropriate for a purchase order to be issued after the fact of purchase, except as permitted under the “emergency purchase” exemption.

C. Small Purchase Procedures

1. If procurement by small purchase procedures is used, price or rate quotations must beobtained from a minimum of two qualified sources. After evaluation of the quotes, thedepartment head shall select the best quotation, based on reasonable judgment concerning allfactors including but not limited to price. Documentation of those sources and the basis forselection of vendor/contractor must be maintained.

2. School Principals and Department Heads (hereafter referred to as “department heads”)shall use judgment and discretion as to the source for supplies. Multiple department purchaseorders shall not be used to divide a single purchase into smaller purchases for the solepurpose of avoiding use of another purchasing method.

3. The requisition is to be completed by the department head or his/her designee. ThePurchasing Agent shall review the requisition for completeness, accuracy and clarify anyquestions by contacting the requester. All requisitions connected with a contract over $2,499in aggregate shall be reviewed and approved by the Purchasing and Contracts Coordinator.All requisitions shall have a general ledger account number, name of vendor and dollaramount requested. If any changes need to be made concerning the requisition, it shall bediscussed with the department head. Any requisition that are submitted by the departmenthead shall allow the purchasing department a reasonable time limit to approve and complete.

4. After the satisfactory completion of the purchase requisition, verification of valid contractas applicable, and the verification of sufficient funds in the budget, a purchase order shall beissued as soon as practicable by the Purchasing Agent.

5. Vendors are not authorized to deliver goods and services unless a valid purchase order hasbeen issued by the Purchasing Agent and received by the vendor.

6. It is inappropriate for a purchase order to be issued after the fact of purchase, except aspermitted under the “emergency purchase” exemption.

D. Request for Bids Method.

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1. The Requestfor Bids (RFB) method will typically be used when detailed technicalspecifications can be developed and price is the most important factor invendor selection.

2. ThePurchasing Agent and the department head shall, in consultation with oneanother, complete an information packet. The information packet shall include,among other items, a complete description, with detailed specifications for thegoods or services need, location of delivery for bid packets, contactinformation, and legal forms, including any standard form of agreement orcontract to be executed by the successful bidder and/or the General Terms andConditions to which the successful bidder will be bound.

3. A legalnotice shall be published in the County legal organ of generalcirculation. Said legal notice shouldappear for two consecutive weeks if time permits; if the purchase needs to bemade within a shorter timeframe, a single publication will be sufficient. The advertisement shall include notice dates,specifications, location of delivery for bid packets, and contact information. This advertisement shall also be posted onthe District’s website.

4. Bids willbe opened on the date, time and place specified in the RFB. Late bids will not be accepted.

5. Award ofBid: The Purchasing Agent and/or department head shall prepare a summary andcomparison of all bids submitted, and the Superintendent or his designee shallmake a recommendation to the Board. Bidsmay be awarded only by vote of the Clarke County Board of Education, and theBoard reserves the right to reject any and all bids.

6. BidTabulation and Retention of Bids: Bids and the summary and comparisonwill be retained for public inspection in the Purchasing Agent’s office.

E. Request for Proposals Method.

1. The Requestfor Proposals (RFP) method will be used when detailed specifications cannot bedeveloped and/or judgmental criteria, such as functionality, will be used asselection criteria. This process is used when the expertise of the bidders willbe relied on to develop a solution for the District and price may not be thedeciding factor in the bid award. Examples are computer systems, consulting and professional services, anddesign/build construction projects.

2. The Purchasing Agent and the department headshall, in consultation with one another, complete an information packet. Theinformation packet shall include, among other items, a complete description ofthe project, product or service for which proposals are sought, a descriptionof the selection criteria, the location of delivery for proposal packets,contact information, and legal forms, including any standard form of agreementor contract to be executed by the successful offeror and/or the General Termsand Conditions to which the successful offeror will be bound.

3. A legalnotice shall be published in the County legal organ of generalcirculation. Said legal notice shouldappear for two consecutive weeks if time permits; if the purchase needs to bemade within a shorter timeframe, a single publication will be sufficient. The advertisement shall include noticedates, a brief description of the project, product or service, location ofdelivery for proposal packets, and contact information. This advertisement shall also be posted inthe District’s website.

4. Proposalswill be opened at the date, time and place specified in the RFP. Late proposals will not be accepted.

5. The Purchasing Agent and/or department head shallprepare a summary and comparison of all proposals submitted, and theSuperintendent or his designee shall make a recommendation to the Board. The Department Head and Purchasing Agent mayselect one or more proposals for further negotiation of the details and terms,or may reject all proposals. TheDepartment Head and Purchasing Agent may appoint a committee to assist

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themwith this process. If and when one ormore proposals have been negotiated to the satisfaction of the Department Headand Purchasing Agent and/or committee, it/they will be submitted to theSuperintendent for his/her review, who may select one proposal forrecommendation to the Board or reject all. Award of contract shall be made to the offeror who submits the proposaldeemed in the District's best interest, taking into account the evaluationfactors outlined in the proposal documents. Contracts may be awarded only by vote of the Clarke County Board ofEducation, and the Board reserves the right to reject any and all proposals.

F. Bonds.

1. BidBonds. Bid bonds may be requiredby any RFB or RFP; bid bonds shall be required for public worksconstruction contracts with an estimated total price exceeding $100,000 (see(O.C.G.A. § 13-10-20, et. seq.) If a bidbond is required, such requirement shall be set forth in the RFB or RFP, withthe amount specified as a percentage of the total price (not less than 5% inthe case of public works construction contracts).

2. PerformanceBonds. Performance bonds in the amountof 100 percent of the proposed contract may be required from a successfulbidder or offeror before entering into the contract. If such bond is not provided within 15 daysof the award of such bid or proposal, the award shall be void. Performance bonds shall be required forpublic works construction contracts with an estimated total price exceeding$100,000, as well as for contracts with an estimated total price of $10,000 ormore for the construction, alteration, renovation, modification or repair ofbuildings or the installation of equipment. If a performance bond is required, such requirement shall be set forthin the RFB or RFP.

3. PaymentBonds. Payment bonds may be requiredfrom a successful bidder or offeror before entering into the contract. If such bond is not provided within 15 daysof the award of such bid or proposal, the award shall be void. Payment bonds may be required for publicworks construction contracts with an estimated total price exceeding $100,000.If a payment bond is required, such requirement may be set forth in the RFBor RFP.

4. ApprovedSureties.

(a) All bonds must be issued by a surety company authorized by law to do business in Georgia pursuant to a current certificate of authority to transact surety business by the Commissioner of Insurance, or by a surety on the United States Department of Treasury's list of approved bond sureties.

(b) In lieu of bond, the District may accept a cashier's check, certified check, or cash in the required amount of the bond, payable to and for the protection of the District.

(c) When the amount of any bond required under this article does not exceed $750,000.00, the District may accept an irrevocable letter of credit issued by a bank or savings and loan association, as defined in Code Section 7-1-4, in the amount of and in lieu of the bond.

IV. Multi-Year Contracts.

A. Pursuant to O.C.G.A. § 20-2-506, unless the law provides an applicable exception, contracts for services to be performed over a period of time exceeding twelve months (hereafter "multi-year contract") shall contain provisions for the following:

1. The contract shall terminate absolutely andwithout further obligation on the part of the school system at the close of thecalendar year in which it was executed and at the close of each succeedingcalendar year for which it may be renewed as provided in this Code section;

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2. The contract may provide for automatic renewalunless positive action is taken by the school system to terminate suchcontract, and the nature of such action shall be determined by the schoolsystem and specified in the contract;

3. The contract shall state the total obligation ofthe school system for the calendar year of execution and shall further state thetotal obligation which will be incurred in each calendar year renewal term, ifrenewed; and

4. The total combined annual payments for contractsunder this Code section and contracts of such school system under Article IX,Section III, Paragraph I of the Constitution in any calendar year, excludingguaranteed energy savings contracts, shall not exceed an amount equal to 7.5percent of the total local revenue collected for maintenance and operation ofthe school system in the most recently completed fiscal year; provided,however, that the foregoing limitation shall not apply to contracts with otherpublic educational entities, including school systems in this state, for theeducation of students.

B. Additionally, a multi-year contract may include a provision which requires that the contract will terminate immediately and absolutely at such time as appropriated and otherwise unobligated funds are no longer available to satisfy the obligations of the school system under the contract, and/or any other provision reasonably necessary to protect the interests of the school system.

C. Recognized legal exceptions to these requirements include the following:

1. Guaranteedenergy savings contracts, as defined and governed by O.C.G.A. § 20-2-506;

2. Contractsfor construction projects approved in an ESPLOST referendum; and

3. Contractsinvolving the District's proprietary functions (O.C.G.A. § 20-2-506(h).

V. Public Works Construction Contracts.

The procurement process for public works construction contracts shall conform with the requirements of Chapter 10 of Title 13 of the official Code of Georgia, in addition to the requirements set forth herein.

VI. Cost or Price Analysis

The procurement process for public works construction contracts shall conform with the requirements of Chapter 10 of Title 13 of the official Code of Georgia, in addition to the requirements set form herein.

VII. Security.

The District reserves the right to take necessary precautions to ensure the safety and security of its students, employees, and facilities. When it deems reasonably necessary, the District may require a vendor to submit or allow the District to perform criminal background checks (GCIC and/or NCIC) on any of the vendor's employees, subcontractors or agents. Whether a check is required as to any particular person will be determined by an individualized assessment of risk factors, including but not limited to the person's proximity to students or staff, the person's access to facilities, and the degree of supervision exercised over such person. The District will consider Guidance issued by the Equal Opportunity Commission in its use of criminal history data.

VIII. Exceptions to Procedures.

The following purchases may be made without regard to any or all requirements set forth herein, upon approval by the Superintendent or designee. Purchases made with federal funds also follow federal guidelines and may be subject to a different set of exceptions.

A. Emergency Purchases. Emergency purchases and contracts may be made upon the Superintendent's approval, notwithstanding any policy or regulation to the contrary. In the case of

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an emergency, the Superintendent or authorized designee shall have authority to purchase goods and services to the extent of the emergency. An emergency situation is one in which if not accomplished immediately would:

- result in jeopardy to the health or safety or students and/or staff, or

- result in interruption of the instructional program, or

- result in irreparable harm to the District.

For all emergency purchases, the Superintendent or his designee shall notify the Board President as soon as practicable, preferably before making the purchase, and explain the circumstances giving rise to the emergency. Supporting documentation shall be maintained by the designated District official. Emergency purchases of $10,000 or greater shall be reported to the Board at the next work session or regular meeting.

B. Cooperative Purchases. Goods and services offered through other governmental sources, including but not limited to, state and multi-state bid contracts and cooperative purchasing agreements, are considered to be the result of proper competition and may, therefore, be purchased without the use of competitive solicitation.

C. Service Agreements. Agreements for maintenance that are part of the original purchase, or are provided by the original manufacturer of the equipment or product, are not subject to competitive solicitation.

D. Standardization. Additional purchases of same or like goods or services required in order to maintain consistency, produce visual harmony, or reduce financial investment and simplify administration.

E. Sole/Single Source. Purchases from an only known source of supply.

F. Utilities and Fuel. Because of the fluidity of these markets, quotes may be taken periodically to assure best price and service is obtained.

G. Instructional Materials. Textbooks, films, slides, video tapes, newspapers, library books, reference materials, subscriptions, computer programs or other instructional media from the publisher, distributor, or agent.

H. Testing. Tests and test scoring services of a standardized examination from the publisher or licensed agent.

I. Continuations. Continuance of an existing purchase agreement, bid, request for proposal, rental, or lease duly authorized by the Board or its agent.

J. Blanket Requisitions. Where serial bulk purchases of a commodity item are anticipated, a blanket purchase order may be issued that authorizes multiple purchases from one or more vendors. For example, a blanket fuel purchase order might be issued in the amount of $30,000 from which the Transportation Director may make fuel purchases in smaller increments from multiple vendors, depending on the District's needs and the best price obtainable at a given point in time.

K. School Activity Funds. Purchases made with school activity funds must conform with all requirements set forth in the Principals' Checking Account Manual, as contained within the Clarke County School District Accounting Manual. Purchases of less than $3,500 made with school activity funds are exempt from the requirements of this Regulation DJE-R(1); purchases of $3,500 or more must comply.

L. Federal Funds. When utilizing federal funds, noncompetitive procurement proposals may only be used when one or more of the following exist:

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a. The items are available from a single source only: b. Emergency situations will not allow a delay from competitive procurement;c. The federal awarding agency or pass-through agency authorizes noncompetitive

procurement following a written request; d. Following attempts for competitive procurement, competition is determined inadequate

IX. Unauthorized Purchases.

It is prohibited for any employee to purchase or contract to purchase any goods or services in any form not prescribed herein. Failure to abide by these regulations may result in disciplinary action, including termination. Any purchase made contrary to these established purchasing regulations shall be null and void and the Board shall not be bound thereby, unless the Board ratifies the purchase or contract in a public meeting.

X. Employee Conflict of Interest

A. Except as provided below, no purchase, lease, or contract shall be made when any known relationship by marriage or blood exists between the vendor/contractor or its agents and the requesting District employee, unless the vendor/contractor was a current vendor/contractor prior to the existing relationship and the existence of the relationship is fully disclosed in writing. A Clarke County School District employee, office, or agent may not participate in the selection, award, or administration of a federal contract if he or she has a real or apparent conflict of interest. The school district shall disclose in writing any potential conflict of interest regarding a Federal award to the awarding agency or pass-through entity in a manner specified by that Federal awarding agency’s policy. Notwithstanding the foregoing, an employee may visit a vendor/contractor's site or attend a seminar sponsored by a potential or current vendor/contractor provided the employee provides written disclosure to his/her supervisor.

B. This prohibition shall not apply to the following transactions:

(1) Sales of personal property of less than $800.00 per calendar quarter;

(2) Sales of personal property made pursuant to sealed competitive bids made by the employee, appointed officer, or elected officer, either for himself or herself or on behalf of any business entity; and

(3) Sales of real property in which a disclosure has been made:

(a) To the judge of the probate court of Athens-Clarke County;

(b) At least 15 days prior to the date the contract or agreement for such sale will become final and binding on the parties thereto; and

(c) Which shows that an employee, appointed officer, or elected officer has a personal interest in such sale, which interest includes, without being limited to, any commission, fee, profit, or similar benefit and which gives the name of such person, his or her position in the District, the purchase price, and location of the property.

XI. Immigration Compliance.

(1) Federal Immigration and Control Act. Vendors shall comply fully with and remain in full compliance with the Immigration and Control Act of 1986, including but not limited to all required employment and identity verification procedures and record keeping requirements. In the event a vendor fails to comply in any respect with the requirements of the Immigration Reform and Control Act of 1986, the vendor shall indemnify the County and hold the County harmless from any and all penalties, fines, charges, assessments, claims, demands, actions or causes of action by the United States Government or by any other entity or person, and agrees to pay any expenses incurred by the Contractor as a result of such failure.

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(2) Georgia Security and Immigration Act of 2006. All vendors shall comply with the requirements of the Georgia Security and Immigration Act of 2006, and shall execute such affidavits or other documents reasonably required pursuant thereto.

Clarke County Schools Date Issued: 6/8/2017Original Date Issued: 10/10/2013

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07 – ORDERING & PURCHASING

PURCHASING PROCEDURES

Federal guidelines will be followed for federally funded projects where policy and procedures are stricter than Local policy and procedures.

PROCEDURES: Applies to all applicable grants -

• A request is submitted to grant program staff through Munis or a paper requisition for approval with price quote and any other necessary documentation attached.

• The request is reviewed by grant program staff to determine that the expense is allowable, applicable, allocable and reasonable.

• If approved by the grant Program Manager, the purchase is released into workflow per CCSD procedures.

Applies to all purchases - • The requisition is entered into the Munis accounting system where workflow approvals are granted

electronically based on each funding source. This includes the Department Head, Chief Financial Officer and other Business and Finance personnel. The following additional approvals are included in the workflow if applicable:

o The Purchasing Coordinator approves requisitions that are greater than $2,499. This ensures that the competitive bidding procedure was followed.

o The Division Head approves requisitions that are greater than $10,000 which require previous Board approval.

o Individual funds or cost centers may require additional approval based on requirements of that particular budget or grant.

• The requisition is converted into a purchase order within the Munis accounting system and a copy is sent to the appropriate vendor.

• When the items ordered are physically received, the Fiscal Specialist, Budget Assistant or Secretary enters the date of receipt into the Munis accounting system and forwards to the Accounts Payable department any packing slips and other documents received with the items.

• The Accounts Payable Department processes a check to the vendor within ten business days of receipt of back-up documentation if an invoice has been received.

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PURCHASE ORDER GUIDELINES It is Board Policy that Purchase Orders must be prepared before items or services are purchased, not after. Invoices for purchases made without a Purchase Order will be sent to schools for payment from the Principal’s account. In the case of Departments, they will be sent to the Director, seeking an explanation. Do not order using requisition numbers. The only valid authority to purchase is a Purchase Order. Adding a New Vendor In order to determine if a vendor exists, please go to Vendor Inquiry (under departmental functions) and do a search. If you conclude that the vendor is not currently an authorized CCSD vendor or is an inactive CCSD vendor, please obtain a vendor information packet (on Business Services Google Drive) and have the vendor fill out the forms. Return completed form to Karen Duncan in Accounts Payable. Completion of Requisitions The following should be followed for the completion of requisitions. 1. Include stock/catalog number at the beginning of the description and use complete item descriptions.

2. Include the quantity ordered, the unit of measure and unit cost.

3. There should be a maximum of 20 lines on a requsition.

4. Do not add tax to the purchase order. The School District is tax exempt.

5. Please do not use the frieght field. Instead add the freight charges as a line detail. You should add

shipping/freight charges to non-local vendor purchase orders. If you don’t know the shipping cost, add a 10% estimate for shipping.

6. Purchases exceeding $3,500 but not exceeding $10,000 require a minimum of two quotes. In the general

notes section, you must put the information for the quotes. Purchases which exceed $10,000 shall be approved by the Board. In the general notes section, you must put the board approval date. The requisition will not be approved unless the required information is in the general notes section.

7. All “Physical Services” performed onsite will require a Certificate of Insurance and the Immigration Form-

Everify PRIOR to work being performed. Veronica Jackson in Purchasing can assist you with this process.

8. Requisitions should include a complete listing of all items ordered. “See Attached List” or “See Attached Quote” is not allowed. Exception: Media Specialists and others ordering large quantities of books may state “See the Attached List” for book orders. Any quotation reference must be entered in the requisition. The attached list must be a detailed listing of the books being ordered and the prices. A copy of the list must be sent to Accounts Payable with the PO number written on it.

9. Enter a separate requisition for all preview materials and note “Preview Materials”.

10. Requisitions for repairs should be entered using a reasonable estimated cost. The model number, serial number and description of the item must be included for equipment repairs.

11. Live and perishable materials should always be put on a separate purchase order with a requested date of delivery shown in the purchase order description area.

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12. Requisitions for subscriptions should always show the beginning and ending date of the subscription period

and be on a separate purchase order.

13. Gift Cards are not allowed to be purchased utilizing local, state or federal funds (i.e. general fund, grants, principal’s checking, etc.). Gift Cards may only be purchased with pre-approval from CFO utilizing special revenue funds (i.e. Homeless donations, etc.).

14. In some instances, receipts need to be submitted to Accounts Payable (i.e. travel). If the receipts you are

submitting are smaller than a piece of paper, please secure them with tape to a 8 ½ X 11 piece of paper. Do not send them into A/P loose as they can easily be lost.

15. In most cases, we will not be using TWA’s. HR will make the determination if a temporary employee will

be processed through payroll or through accounts payable. If they will be paid through accounts payable, requisitions for a Temporary Work Agreement (TWA) may only be entered after ensuring that a valid background check for the person is in place. You may check this with June Anderson in Security. The TWA designation must be entered in the Requisition General Commodity field. Ensure that the requsition matches the TWA Agreement. (i.e.If the Agreement is 60 hours at $10 per hour, the Requisiiton should show Quantity 60 and the Unit Price $10).

16. BLANKET Purchase Orders will not be allowed for most district wide purchases due to less accountability

and less internal control. Blanket PO’s are allowed to be used only for specific reasons such as annual contracts, pre-approved emergency purchases (i.e. bus repairs, pre-approved purchases for emergencies,etc.). Prior approval is required from the CFO, Larry Hammel, in order to enter a requisition as a blanket PO. As of now, only Human Resources (Ameritas), SPLOST, Plant Services, Security, Transportation and Media Specialists are allowed to use them for specific purchases. If you enter a blanket requisition and it has not been pre-approved, the requisition will be rejected.

17. CCSD does not allow payments in advance for purchases of physical items. The only allowable payments in

advance are for deposits required by a pre-approved contracted agreement (i.e. software, charter buses, field trips, etc.) or for registrations, airfare and hotel paid directly to the vendor. Employee expense reimbursements in advance of the date of the event are not allowed.

Distribution of Purchase Orders

1. Purchase requisitions that have completed the approval process before 11am, will be converted to a purchase order. Purchase orders are printed and distributed by Business Services.

2. Purchase orders for Chastain’s (Furniture Only), OfficeZilla, Cooperative Purchasing and CDW-G are automatically e-mailed from Munis. The vendor copy of the purchase order will be kept in Business Services.

3. All other purchase orders will be mailed except for the following: - Purchase Orders for Technology, Transportation, Office of Early Learning, Custodial, School Nutrition,

SPLOST and Plant Services will be returned to the originating department. These departments are responsible for making sure the Purchase Order is given to the vendor including the Instructions, Terms & Conditions printed on the back of the Purchase Order.

- Unless otherwise indicated, Purchase Orders for Preferred Vendors will be faxed to the vendor with a copy of the Instructions, Terms & Conditions. Our Preferred Vendors are OfficeZilla (emailed), Cooperative Purchasing (emailed), Barnes & Noble, Cartridge World, Office Depot, Quill and Staples. The original Purchase Order with the faxed confirmation will be kept with Business Services. We will not fax to any other vendors.

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4. If you would like to distribute the Purchase Order to the vendor yourself, please indicate this by placing a note in the General Notes (i.e. DO NOT MAIL - RETURN TO ORIGINATOR). There is a template already set up for your use. Please substitute your name for the word “originator” so that Business Services will know where to return the PO. If you want to write your own instructions in the general note field, please make sure it is set to print on the Purchase Order. If you request that the Purchase Order is returned to you, you will be responsible for making sure that it is given to the vendor.

5. Apart from the arrangements above, no copies of the vendor Purchase Order will be sent to the originator. Copies may be printed by going into Purchase Order Inquiry, entering the Purchase Order number and selecting the attachment (paperclip) icon. This will bring you into TCM and allow you to print the finance copy of the Purchase Order.

6. Questions concerning the distribution of Purchase Orders should be addressed to Anita Everett.

Follow-up of Purchase Orders Those placing orders are responsible for timely Purchase Order follow up. A Purchase Order is only valid for 30 days unless specifically stated in the line detail as to what time frame is covered. Should the anticipated delivery date exceed 30 days, indicate a delivery “deadline date” in the description area when entering the requisition.

Cancellation/Closing of Purchase Orders If a Purchase Order needs to be canceled/closed, e-mail Karen Duncan or Stephanie Holcombe in Accounts Payable, giving the Purchase Order number and vendor name. Receipt of Goods/Services 1. Receiving in MUNIS is the mechanism by which Accounts Payable knows that goods/services have been

received and that an invoice may be paid.

2. Shipments must be checked immediately so that the vendor can be notified of problems or shortages.

3. A receiving entry must be made in MUNIS for all shipments at the time of receipt. Prompt receiving is essential for ensuring that vendors are paid in a timely manner. Take care with split deliveries to only receive in MUNIS the items that have actually been received. An accruate receipt date is especially critical at year end.

4. If an item is returned (i.e. because it is faulty), make a note in the PO receiving comment section and make

clear whether a replacement is expected.

5. If an item has been cancelled, ensure that this is indicated on the receiving entry so that Accounts Payable knows that the PO can be closed.

6. Do not make any exchanges. Return incorrect items for credit and order the correct item on a new purchase

order.

7. Back orders may be accepted, subject to the timing being acceptable.

8. Please print out the Munis receiving screen for documentation. Send the receiving documentation, packing slips and invoices to Accounts Payable immediately. Do not send copies of POs or requisitions.

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PROCEDURES FOR SUSPENSION AND DEBARMENT COMPLIANCE

In order to comply with regulations regarding federal suspension and debarment, the Clarke County School District verifies that vendors have not been suspended or debarred by the federal government. The Clarke County School District additionally verifies that vendors have not been suspended or debarred by the State of Georgia. The Office of Finance and Business Services annually checks selected Clarke County School District vendors against the list of excluded parties located at the System for Award Management web site and the Georgia Department of Administrative Services web site. This check ensures that vendors paid in excess of $25,000 are not suspended or debarred from participation in federally funded programs. In addition, the Purchasing Department and Accounts Payable Department will collaborate to check all potential vendors against the list of excluded parties located at the System for Award Management web site and the Georgia Department of Administrative Services web site. This check will occur prior to any party’s acceptance as a new Clarke County School District vendor. Any current vendors found to be suspended or debarred by the federal government or the State of Georgia will be inactivated in Munis. Suspended or debarred parties applying to be a school district vendor will not be accepted. Existing vendors found to be suspended or disbarred will be issued a letter from the Accounts Payable Department informing them of their inactivation and advising them to contact the appropriate federal or state agency to clarify their status. Potential vendors found to be suspended or disbarred will be issued a letter from the Accounts Payable Department informing them of rejection as a school district vendor and advising them to contact the appropriate federal or state agency to clarify their status. Purchases made by an employee on behalf of CCSD from a suspended or debarred vendor will not be reimbursed by the district. Please check the System for Award Management web site (see below) to determine if vendor is suspended or debarred before making any purchases. Applicable References: 34 Code of Federal Regulations Part 85 OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations 2 Code of Federal Regulations Part 180 Web Sites: https://www.sam.gov/portal/public/SAM/ http://doas.ga.gov/state-purchasing/law-administrative-rules-and-policies/state-suspended-and-debarred-suppliers

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https://www.sam.gov/portal/public/SAM/

http://doas.ga.gov/state-purchasing/law-administrative-rules-and-policies/state-suspended-and-debarred-suppliers

http://doas.ga.gov/state-purchasing/law-administrative-rules-and-policies/state-suspended-and-debarred-suppliers


MEDIA ORDER PROCEDURES IT IS AGAINST BOARD POLICY TO ORDER AND/OR RECEIVE ANY PRODUCTS OR SERVICES PRIOR TO THE CREATION OF A PURCHASE ORDER. To create a Purchase Order for media proceed as follows:

1) The Media Specialist shall enter a requisition in MUNIS. 2) There should only be 20 titles per PO with each title having its own line. 3) Full descriptions are needed in the line description. 4) When requisition is finished, it must be released into the workflow for appropriate approvals.

NOTE: THOSE MEDIA SPECIALISTSM, HAVING ON-LINE ACCESS TO INVOICING OF BOOK COMPANIES, MAY ENTER THE REQUISITION AS ONE LINE ITEM. LIST THE QUOTE NUMBER PROVIDED BY THE VENDOR AND ATTACH THE LIST OF BOOKS TO THE PURCHASE ORDER. SEND A COPY OF THE “QUOTE” (INDICATING THE PO#) TO ACCOUNTS PAYABLE SO THE INVOICE CAN BE PAID. ONLY ONE SHIPMENT CAN BE RECEIVED AGAINST THESE PURCHASE ORDERS. NO BACKORDERS. Upon receipt of the shipment, the media specialist must check items against the PO and receive into MUNIS. The book companies may no longer substitute titles on the PO. Also, book companies may not bill for more than one PO per invoice. There is a $100.00 variance tolerance for all POs. If a different or additional product is received, a separate PO must be created.

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COOPERATIVE PURCHASING ORDER PROCEDURES The following procedures should be used for the completion of supply orders from the Cooperative Purchasing Agency to ensure the timely processing of these orders.

• The Cooperative Purchasing Agency is recommended as one of the lowest priced vendors for school supplies.

• The Cooperative Purchasing Agency publishes a catalog each year. However, it should be noted that prices in this catalog are subject to change and that brands listed in the catalog may be changed by the Cooperative Purchasing Agency.

• A purchase order needs to be issued to The Cooperative Purchasing Agency. All of their purchase orders are automatically emailed.

• When ordering supplies for teachers at the beginning of each year, you may have many pages worth of items. Please note that requisitions must have no more than 20 line items per requisition. You may need to key several requisitons to get your entire order placed.

• Purchase orders to the Cooperative Purchasing Agency meet the school district’s bidding requirements so competitive bidding is not required on line items or supply items exceeding $1,000.

• The Cooperative Purchasing Agency will only deliver to the warehouse. These deliveries will be be made each Wednesday (except during summer months). Purchase orders must be received by noon on Monday for an order to be delivered to the warehouse on Wednesday. It is imperative that the warehouse gets a copy of all Cooperative Purchasing Agency purchase orders to facilitate delivery verification.

• The warehouse will verify all shipments against purchase orders. They will also receive the order into MUNIS.

• A $4 handling charge will be added by the Cooperative Purchasing Agency to any order totaling less than $30.

• The Cooperative Purchasing Agency will not make back orders. • Do not return items to CPA. Send items to Cornelius at the warehouse. Immediately advise accounts

payable of the return or problem via email and adjusting the receiving in MUNIS so payment will be delayed until the credit is received.

COOPERATIVE PURCHASING AGENCY

1041 South Main Street Cleveland, GA 30528 Phone (706) 865-3196

Fax (706) 865-6793

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STAPLES ORDER PROCEDURES The following procedures should be used for the completion of supply orders from Staples to ensure the timely processing of these orders. Due to numerous duplicate orders and issues with pricing, you are no longer allowed to place online orders on

the Staples Advantage Website. The Staples Advantage Website should only be used for pricing. The contract price listed needs to be

reflected on the PO. Unless otherwise indicated on the PO, all PO’s for Staples are faxed. If you have a return to Staples (damaged, duplicate, no longer need, etc.), please send an email to Karen

Duncan. Please make sure you include the PO#, the quantity, item # and the date it was returned. Please also indicate if the item is going to be reshipped to you.

Only receive items into Munis that have physically come in. On the paperwork that is sent to Accounts Payable, please include a description of why the item was returned (discontinued, returned, damaged but reshipped, etc.)

Do not receive items that you are sending back. If you already received the item in Munis, please reverse the receiving.

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07 – ORDERING AND PURCHASING

COPY MACHINE PROCEDURES Copy machine service is provided by Milner Document Products, Vendor # 702722. The contract includes the supply of toner and staples. If you require these, call Milner on the telephone number provided on the copier. There is no charge and a PO is not required.

Black & White Copiers: $.0049 per copy Color Copiers: Black & White Copies $.0079 per copy

Color Copies $.049 per copy Black & White Desktop Copiers (MP301): $.0069 per copy On the last working day of each month print out the meter readings for each machine. Milner will e-mail invoices at the beginning of each month to the designated person in each school/department. There will be one invoice covering all machines at that location. An attachment to the invoice will break down the charges according to account code. The readings sent by Milner should broadly correspond with those you have printed for each machine. They will not be identical because of timing differences. If there is a major discrepancy, call Milner to seek a resolution of the issue. Upon receipt of the invoice, a requisition must be prepared within two days, covering the charges on the invoice(s). i.e. One PO will cover all your machines. The copier usage should be broken out by the applicable account #’s. Do not use object #10153. The requisition should have inserted in the Delivery Field: Do Not Mail – return to (name of person). The Line Detail should read: Copy charges for (month), Invoice # xxx Qty: 1 Unit: (The total invoice value) The PO will be sent to the person named in the Delivery Field when it is converted and printed. Upon receipt of the PO, it should be immediately received in MUNIS and the following sent to Accounts Payable:

• The Invoice and spreadsheet attachment

• Copies of the meter readings for each machine

• Copy of the Receiving Document - A copy of the Receiving Document is obtained by having the receiving screen open and clicking “Display Report to Screen” (The small magnifier icon between print and PDF). Right click on the report and select print.

Please do not send copies of POs or requisitions. Instead, please write the PO# at the top of all support. Questions? About the contract: Veronica Jackson, Purchasing ext. 65711 [email protected] About payments: Karen Duncan, Accounts Payable ext. 65705 [email protected]

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LOCAL VENDOR IN-STORE PURCHASING PROCEDURES The following procedures apply for local vendors purchases that will be covered by a purchase order. Any difficulties with this process or a local vendor should be reported to Business Services so that corrective action can be considered. The following local vendors used by district personnel have specific procedures for purchasing. These procedures include:

***No Blanket PO’s are allowed*** ******Only one visit may be made to the store for each purchase order******

***Only in-store items may be purchased. Items on-line only are not allowed***

INGLES (9161 Hwy29, Hull, GA – Vendor# 636098)…Phone (706) 613-5098, Fax (706)425-9686 School District Contract: Store Manager or Assistant Manager Product Catalogs: Not Available Pricing & Availability: Market price and in-stock availability. Purchasing Requirements: Approved purchase orders with estimated purchase amount to be provided

to the Service Desk with instructions to charge to Clarke County Schools as a tax exempt sale. Vendor will provide a cash register receipt and/or a charge slip. CHECK THE RECEIPT BEFORE LEAVING THE REGISTER AND HAVE IT CORRECTED IF SALES TAX HAS BEEN ADDED. Submit the CHARGE SLIP AND/OR CASH REGISTER RECEIPT to Accounts Payable. The purchase order number should be listed on these documents.

Delivery: Not Available Order Pickup: Can pickup order with approved purchase order and Clarke County School ID.

KROGER (East Side Store Only- Vendor# 332856)…Phone (706)353-8543, Fax (706)357-7175 School District Contact: Store Manager. Product Catalogs: Not Available Pricing & Availability: Market price and in-stock availability. Purchasing Requirements: Clarke Schools Account Number 585884110109-8027 MUST be used and

this account number is on file at the Service Desk. Service desk personnel are to be advised of planned charge before shopping. Approved purchase orders with estimated purchase amount are to be provided to the cashier with instructions to charge to Clarke Schools AS A TAX EXEMPT SALE. The vendor will provide a copy of cash register receipt and the purchase order number should be listed on this receipt. CHECK THE RECEIPT BEFORE LEAVING THE REGISTER AND HAVE IT CORRECTED IF SALES TAX HAS BEEN ADDED. Submit the CHARGE SLIP AND/OR CASH REGISTER RECEIPT to Accounts Payable. The purchase order number should be listed on these documents.

Delivery: Not Available. Order Pickup: Can pickup order with approved purchase order and Clarke County Schools ID.

KROGER (West Side Store only -Vendor# 332857)…Phone (706)543-0209, Fax (706)543-0465 School District Contact: Store Manager. Product Catalogs: Not Available Pricing & Availability: Market price and in-stock availability. Purchasing Requirements: Clarke Schools Account Number 585884110109-8019 MUST be used and

this account number is on file at the Service Desk. Service Desk personnel are to be advised of planned charge before shopping. Approved purchase orders with estimated purchase amount are to be provided to the Service Desk so that they can enter the charge on the receipt at the cashier station. The vendor will provide a charge slip and a copy of cash register receipt. CHECK THE RECEIPT BEFORE LEAVING THE REGISTER AND HAVE IT CORRECTED IF SALES TAX HAS BEEN ADDED. Submit the CHARGE SLIP AND/OR CASH REGISTER RECEIPT to Accounts Payable. The purchase order number should be listed on these documents.

Delivery: Not Available. Order Pickup: Can pickup order with approved purchase order and Clarke County Schools Id.

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LOWES 3341 Lexington Road, Athens, GA Vendor# 634720) School District Contact: Customer Service Product Catalogs: Not Available Pricing & Availability: Market price and in-stock availability. Purchasing Requirements: Approved purchase order and CCSD ID must be presented to Customer

Service prior to shopping. After shopping, the purchase is taken back to Customer Service for processing with instructions to charge Clarke County Schools as a tax exempt sale. Check the receipt before leaving and have it corrected if sales tax has been added. Submit the CHARGE SLIP AND/OR CASH REGISTER RECEIPT to Accounts Payable. The purchase order number should be listed on these documents.

Delivery: May be available on selected items Order Pickup: Can pick up order with approved purchase order and Clarke County Schools ID.

LOWES 1851 Epps Bridge Road, Athens, GA Vendor# 340900) School District Contact: Customer Service Product Catalogs: Not Available Pricing & Availability: Market price and in-stock availability. Purchasing Requirements: Approved purchase order and CCSD ID must be presented to Customer

Service prior to shopping. After shopping, the purchase is taken back to Customer Service for processing with instructions to charge Clarke County Schools as a tax exempt sale. Check the receipt before leaving and have it corrected if sales tax has been added. Submit the CHARGE SLIP AND/OR CASH REGISTER RECEIPT to Accounts Payable. The purchase order number should be listed on these documents.

Delivery: May be available on selected items Order Pickup: Can pick up order with approved purchase order and Clarke County Schools ID.

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PURCHASING PROCEDURES FOR TECHNOLOGY ITEMS

The following procedures apply to all purchases of new technology. To ensure that CCSD moves forward with consistency in this new phase with student Personal Learning Devices, please note that all purchases of new technology (including laptops, iPads, Chromebooks, netbooks, tablets, desktop computers, etc.) must be submitted to the Technology Committee for advance approval. The requests should be sent directly to Taylor Duke in Technology (copy to Assoc. Superintedent of District Services) and should include all purchase requests regardless of the funding source (general fund, Title 1, SPLOST, Special Education, Grants, etc.). Once approval has been received from the Committee, the requisition may be entered. In the general notes section of the requisition, please enter the following: “Technology Committee Approved”. Please include the date of the approval. If this information is not included, the requisition will be placed on hold until the information is added. If the information is not updated in a timely manner, the requisition will be rejected. The object code that should be used when entering the requisition should be 56160 (Expendable Computer Equipment) or 57340 (Purchase or Lease of Computers). All requisitions with these two object codes will be routed to Taylor Duke for approval in order to ensure compliance with this procedure.

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PURCHASING PROCEDURES FOR EQUIPMENT

AND EXPENDABLE EQUIPMENT The following procedures apply to all purchases of new equipment (capitalized assets) and expendable equipment (controllable assets). See definitions (*) listed at the bottom of the page for further reference. To ensure that all purchases of new equipment and expendable equipment are inventoried and barcoded, please make sure all purchase requisitions for these items (i.e. computers, iPads, netbooks, Chromebooks, laptops, cameras, etc.) have the warehouse as the delivery/ship to address. Once inventoried and barcoded, the items will be delivered to the school or department which ordered the items. When creating your purchase requisition:

• Please make sure the model number of the device you are ordering is included on the line description.

• Make sure you have the location of where you want the warehouse to deliver the items once they have been inventoried and barcoded. If that information is not on the Purchase Order, it will delay delivery of your item.

If you have any questions regarding these procedures, please contact Justin Ivey, Fixed Asset Coordinator at ext. 65713. *Definitions:

• Equipment is a capitalized asset. A capitalized asset is an item with a cost of $5,000 or greater per unit. • Expendable equipment is a controllable asset. A controllabe asset is an item with a cost that is less than $5,000 per unit.

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AMAZON PURCHASING PROCEDURES Purchases from Amazon are strictly for use by Technology and School Nutrition ONLY. No other departments may use Amazon at this time. Any other deparment that enters a requisition to Amazon will have their requisition rejected. The Technology and School Nutrition department should follow the below procedures:

1. Go to Amazon and insure that the items needed are available and that the items are not sold through a third party website. In order to determine if an item is sold through a third party vendor, try to add the item to your cart. If it directs you to another website, it cannot be ordered through our Amazon account.

2. Print out the items you wish to purchase from the Amazon site. Please include picture and description. 3. Email the order details to Larry Hammel, CFO. Mr. Hammel will then login to Amazon and setup a

shopping cart with your items. He will inform you of the purchase and shipping cost needed in order for you to enter a requisition.

4. Use the information provided to the CFO and the costs he provided you with to create a requistion. Please review your requisition carefully for all necessary details to place your order. Please make sure that the requisition states that the PO should not be mailed but should be returned to Mr. Hammel. When you receive notification of the PO conversion, please immediately review the PO. The PO should NOT be mailed.

5. Once Mr. Hammel receives the PO, he will complete the processing of your order with Amazon. 6. Amazon will ship the items to the central office to Mr. Hammel’s attention. Mr. Hammel will notify the

originator when the items arrive. Please pick up your shipment from Mr. Hammel ASAP. 7. Inventory the items against the invoice with the shipment and receive the PO in Munis and submit all

required paperwork to Accounts Payable. 8. Once all required paperwork is received by Accounts Payable, a check will be issued to Amazon for

payment. 9. CCSD only has a $20,000 credit limit so we must be mindful of this limit when ordering.

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EMPLOYEE GROUP MEALS In accordance with OCGA 50-5B-5, the State Accounting Office, in cooperation with the Office of Planning and Budget, the Employee Group Meal policy has been developed. The purpose of this policy is to provide guidance regarding situations in which an employer might purchase meals for a group of employees when such employees may not be on travel status or otherwise eligible for payment of meals. Under certain infrequent circumstances, such as departmental meetings, parent/teacher conferences, training sessions where the employees may be required to remain at work site during mealtime, the organization may purchase meals for the affected employees. Purchase of such meals should be approved by the Principal or Director prior to the date of the event (for non-emergency situations). Such expenditures are limited to the purchase of meals only (this does not include snacks), and meal limits outlined in the Statewide Travel Regulations must be adhered to. Meal expenses associated with meetings/training sessions must be documented by a copy of the formal written agenda. In all instances, a listing of employees for whom meals were purchased must be retained. Both the agenda and the attendee list should be attached to the PO backup in addition to the receipt when requesting reimbursement. The school district will not reimburse for tips. Please do not include tips on any invoices, reimbursements, etc. The only exception to this would be if the vendor has a documented policy that says they automatically include the tips on the invoice because of the size of the order, # of people, etc. If this information is a documented policy with the vendor and the information is included on the invoice or receipt, we could then pay for the tip. Note: If grant funds are being used to pay for meal, please keep the grant requirements in mind and verify if meal expense is allowable.

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Policy Descriptor Code: DJEACPurchasing or Credit Card Use

A. Purchasing Cards

The Superintendent is authorized to issue purchasing cards to himself/herself, Board of Education members, and/or designated District employees under the Georgia Department ofAdministrative Services "P-Card" program. All persons issued a P-Card shall observe and bebound by all rules and procedures of the P-Card program as well as this Policy.Purchase Card Cancellation: Card holders may request the cancellation of a card due toloss, fraudulent activity or if card information is compromised. Lost or stolen cards must bereported to the administrator immediately. If the loss is after regular business hours, the P cardprogram bank must be notified.

B. Purchasing Card Restrictions

A Purchasing Card may only be used for emergency instructional/office supplies andequipment, and/or board and executive staff travel expenditures. Purchasing cards shall besubject to the following restrictions and prohibitions:

1. No personal purchases or cash withdrawals.2. No cash advances.3. No transactions beyond the daily limit of $1,000 and monthly expenditure limit of$5,000.4. No sales taxes are to be charged with Georgia vendors.5. No gift card purchases.6. No furniture purchases.7. No food or gratuity purchases.8. No entertainment expense.9. No individual membership fees/subscriptions

The Business Service Department has determined that purchases from certain merchantcategory codes would be an inappropriate use of school district funds. These merchant categorycodes have been blocked within the purchasing card program for Clarke County School District.

C. Travel Exceptions

1. As an exception to the above regulations and restrictions, Clarke County SchoolDistrict Board Members and Executive Staff may utilize purchasing cards for lodging,airfare, shuttle/taxi services and baggage handling fees, during travel related to schooldistrict business, if approved by the Superintendent. Purchase of gasoline is only allowedfor rental vehicles. If the Superintendent disapproves of expenses the executive staffmember shall be notified and required to reimburse the school district for the unapproveditems.

07 - ORDERING & PURCHASING

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2. In the absence of prior approval from the Superintendent, the following limits shallapply:

a. Lodging rates shall not exceed those established by the U.S. General ServicesAdministration (http://www.gsa.gov /portal/category/21287).b. Travel on CCSD business should always select the lowest priced coach airfare thatmeets the most logical itinerary. Employees are expected to use their best judgment tosave on airfare cost.

D. Purchasing Card Documentation and Due Date

Each authorized user shall submit a documentation package in any month he/she uses apurchasing card. The monthly purchasing card package must include the following documents:

1. Original P- Card statement2. Authorization forms or email and must be approved prior to making purchase3. Original receipts or invoices for all transactions4. A copy of the posted and approved Purchase Orders must be attached with charge codes listed

All Purchasing Card reconciliations are due to the designated Finance Departmentrepresentative on or before the 15th of each month.

E. Unauthorized Purchases

No card user shall purchase or contract to purchase any goods or services, or make anycontract within the provision of this regulation, without authorization of the Superintendent orSuperintendent’s designee. If any purchase is made contrary to this policy, neither the Board ofEducation, the Superintendent, nor the District shall be bound thereby.Purchase card holders would be obligated to repay the school district for inappropriateand/or unauthorized purchases.Purchase card holders making inappropriate and/or unauthorized purchases shall besubject to discipline up to and including termination.Nothing herein nor any administrative action taken pursuant hereto shall preclude anyother civil or criminal remedy under any other provision of law.

F. Purchasing Ethics

All funds held by the Clarke County Board of Education and its local schools, regardlessof the source, are held in public trust. Card users will approach all purchasing and procurementdecisions as responsible stewards of public funds and shall not engage in unethical behavior orcompromising practices in relationships, actions and communications with present or potentialsuppliers. Further, Clarke County School District employees and officials shall avoid the intentand appearance of unethical behavior or compromising practices in the use of the PurchasingCard.

G. Delinquent Purchasing Card Statements and Disciplinary Actions

Delinquent Purchasing Card reconciliations, as well as outstanding discrepanciesinvolving improper use or questionable expenditures using state or federal funds will result in the


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suspension or revocation of Purchasing Card privileges, as follows:1. The first violation of this regulation will result in the immediate suspension ofPurchasing Card privileges for 30 days.2. The second violation of this regulation will result in charging privileges beingrevoked indefinitely, and employee(s) shall be subject to discipline up to andincluding termination.

H. Written Assurances

Before being issued a purchasing card, all authorized users shall sign and accept anagreement with Clarke County School District that such users will use such cards only inaccordance with this Policy.

I. Administrator

The CCSD Chief Financial Officer, or his/her designee, is the Purchasing CardAdministrator.

J. Auditing and Review

Purchase card usage shall be audited and reviewed in accordance with the procedures setout in the CCSD Accounting Manual.

Clarke County Schools Date Adopted: 11/12/2015


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Accounts Payable

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08 – ACCOUNTS PAYABLE

ACCOUNTS PAYABLE PROCESSING

A minimum of 10 working days must be allowed for check processing AFTER Accounts Payable RECEIVES ALL necessary documentation. Therefore, it is imperative to plan ahead for such purchases as registrations, employee travel, postage, field trips and employee/school reimbursements. Checks are usually cut on Thursdays during the school year and on Wednesdays during the summer. This schedule is subject to change due to holiday schedules or system required maintenance. Any requests for emergency checks must be made in writing via email to the CFO, Larry Hammel. No emergency checks will be cut unless you receive the CFO’s approval. Once checks have been printed, they are sent to the board office for mailing. Under most circumstances, checks are mailed except for the checks addressed to the schools. These checks will be sent to the schools via interoffice mail. Hotel checks and registration checks can be returned to the requestor if a notation is made on the applicable documentation (see below). If these checks are returned to you, it is your responsibility to deliver them to the appropriate vendor along with any needed documentation. All invoices should be addressed to Accounts Payable, PO Box 1708, Athens, GA 30603-1708. Accounts Payable has put together a guide of the items required in order for them to process payment. If you are unsure if you have the necessary documentation, please contact Accounts Payable. In addition to the Invoice, which should be mailed directly to Accounts Payable, please provide Accounts Payable with the following items: Regular invoices

• PO# on all support • Line items received in Munis • Any other applicable documentation (i.e. packing slips)

TWA’s

• PO# on all support • Line items received in Munis • Approved and completed TWA form • Approved time sheet • Any other applicable documentation

School Reimbursements

• PO# on all support • Line items received in Munis • Copy of the school check • Invoice or Receipt to support the school’s request for reimbursement • If it is for a group meal, an agenda and a sign in sheet are also required • Any other applicable documentation

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Travel Reimbursements

• PO# on all support • Line items received in Munis • Approved Expense Report (include employee #) • Invoice or Receipt to support the employee’s request for reimbursement (if required) • Agenda is required if the reimbursement is for a conference • Any other applicable documentation

Employee Reimbursements

• PO# on all support • Line items received in Munis • Invoice or Receipt to support the employee’s request for reimbursement • Agenda is required if the reimbursement is for a conference • Any other applicable documentation

Registration

• PO# on all support • Line items received in Munis • Invoice or Registration form • Indicate whether Business Services should mail the check directly to the vendor or if the

requestor wants the check sent back to them so they can mail check and registration • Copy of Registration form if it needs to be sent with the check • Highlight or notate the address the check and/or registration needs to be sent to • Any other applicable documentation

Hotel

• Traveler’s name and employee # • # of days staying • Invoice or hotel confirmation with the total amount per day including taxes listed. If unclear on

confirmation or invoice, please write down the amount to pay per day. If hotel is in GA, subtract the daily hotel taxes but include daily $5 hotel fee. Employee should take tax exempt forms with them to the hotel.

• If two or more people are sharing the room, it needs to be broken down with the charge per person.

• PO# on all support • Line items received in Munis • Indicate whether Business Services should mail the check directly to the hotel or if the requestor

wants the check sent back to them so they can bring with them to the hotel. • Any other applicable documentation

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ACCOUNTS PAYABLE COMMON ISSUES

READ AND FOLLOW PURCHASE ORDER PROCEDURES 1. Backorders can be accepted, but receiving records should make clear that further parts of the order

are outstanding so that the PO is not closed. Munis allows us to make more than one receipt on a purchase order. Vendor must bill as they ship or bill only when all backorders are received.

2. If an item is wrong or damaged, return for credit, DO NOT MAKE EXCHANGES. (Notify

Accounts Payable via email and adjust the receiving record in MUNIS). A new purchase order must be typed up for any new items.

3. Check shipments immediately upon receipt, so vendor can be notified of any problems, and returns

can be made promptly. 4. Promptly receive the PO in Munis, and send all invoice copies, packing slips and tickets to

Accounts Payable and reference the PO on all documentation. 5. Price differences can have up to a $100 variance before the PO must be re-entered. Do not add any

new items to the order. Any PO cancellations require an email notification be sent to Accounts Payable requesting the cancellation.

6. Purchase orders are only valid for 30 days unless specifically stated in the line detail as to what time

frame is covered. Please follow-up accordingly. 7. Show beginning and ending period of all subscriptions, newspaper ads, rentals and leases. These

should always be on a separate purchase order. All paperwork for machine rental and/or leases must have copies send to Accounts Payable.

8. All purchases charged to the Clarke County School District must have a purchase order created

prior to ordering. 9. When orders from in-store vendors are being picked up by the employee, he/she must make only

one trip for each purchase order. 10. All vendors must provide a separate invoice for each purchase order and invoices must be itemized. 11. Shipping/Freight charges need to be added to non-local vendor purchase orders. If cost is unknown,

add a 10% estimate for shipping. Please do not use the frieght field in requisition entry. Instead, please enter the freight as a separate line item. Use of the freight field causes issues with account # allocations during the payable process.

12. When a payment involves several receipts, a printed calculator tape must be attached, showing the

total to be paid.

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ACCOUNTS PAYABLE DIRECT PAYMENTS Under certain circumstances, the CFO may allow Accounts Payable to process a payment without a purchase order. These payments are processed through Accounts Payable using the Direct Payment method. Below is a list of allowable items. Any payments not listed below require approval from the CFO before processing may take place. Allowable Payments Produce and commodity bills for School Nutrition: If the Board has approved the contract for these vendors, direct payment is allowed. These bills must be approved by School Nutrition Director.

Utility bills: Due to the timing of the due dates on these bills, we do not require a signature before payment. Once payment has been made, the bills are sent to the appropriate department for them to review if the charges are applicable. It is up to the appropriate department to handle any discrepancies in the charges. BB&T credit card for Board Travel and Superintendent: These bills must be approved by the CFO or designated personnel. Legal Fees: These bills must be approved by the applicable departments as well as the Superintendent or the CFO. Shredding Service from Lindsay: These bills must be approved by the CFO or designated personnel. Payroll derived files (i.e. State Health Benefit Plan, Benefits insurance companies, etc.): These files are created in payroll via payroll deductions and are imported into Accounts Payable. These payments do not require any further authorization. Garnishments: These payments to the courts arise from payroll deductions. These payments do not require any further authorization.

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Fixed Assets

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09 – FIXED ASSETS

FIXED ASSET – IMPORTANT INFORMATION • The Fixed Asset Policy was approved by the board on August 25, 2011. A copy of the policy can

be found on the next page as well as on the CCSD website under the online policy manual - Accounting and Reporting (Descriptor Code: DI-R)

• Purchase of Equipment (Object Code 57300) and Purchase of Computers (Object Code 57340) –

These accounts are for individual items costing $5,000 or more. Individual items costing less than $5,000 will be put into Expendable Equipment (Object Code 56150) or Expendable Computer Equipment (Object Code 56160).

DISPOSING OF AN ASSET

• Any asset that needs to be discarded or destroyed, regardless of whether the item works or not,

must be put into surplus.

• Please remember to place surplus item(s) into separate piles to make it easier to inventory.

• The Fixed Asset Coordinator, Justin Ivey, should be notified by e-mail first before you e-mail a work order to Plant Services.

• The Fixed Asset Coordinator must inventory the surplus item(s) before they will be picked up by Plant Services.

• Once the surplus item(s) have been inventoried, a work order can be e-mailed to Plant Services. They will pick up the items, so they can go before the Board for approval to be put into surplus.

• Items purchased with federal funds will additionally follow federal guidelines for property disposal.

PROCEDURES FOR REPORTING A STOLEN OR MISSING ASSET

• Notify the Asset Coordinator by email.

• For computer related assets (i.e. laptop, monitor, smartboard, etc.), notify Technology via email.

• If possible, provide the serial number, model number, asset tag # and estimated value of the asset.

• Notify the Resource Officer at your location and report the incident.

• If you do not have a Resource Officer at your location, please contact the Chief of Police, Fred

Stephens, at the District Office to report the incident.

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Regulation Descriptor Code: DI-R(1)Accounting and Reporting

Definitions and Standards

For purposes of this policy, fixed asset shall mean any tangible or intangible property meeting all of the following requirements:

• The asset is used in the operation of the school district.• The asset has a useful life beyond the fiscal year in which the asset was acquired.• The asset has a significant value.• The asset is not a supply item.

For purposes of this policy, capitalized fixed asset shall mean any fixed asset having a cost or fair market value of $5,000 or more.

For purposes of this policy, controllable fixed asset shall mean any fixed asset having a cost or fair market value up to $4,999 and requiring security from theft or loss.

A consolidated Fixed Asset Inventory, using the computerized Fixed Asset module, shall be maintained of capitalized and controllable fixed assets. Other fixed assets may be carried on the Inventory as department heads deem necessary. The Inventory shall be verified and updated at least annually. The following data shall be maintained on all items:

• A unique identifier• Cost of acquisition of all assets acquired subsequent to the adoption of this policy• The location where the asset is housed• The department that is responsible for the item's maintenance and safekeeping• Purchase order number and/or invoice number of all assets purchased subsequent to

the adoption of this policy (if applicable)• Account number• Condition of asset

Additional data that should be maintained, if applicable:

• Bar code• Photo of asset• Vendor number• Vendor name• Grant name if purchased by grant• Other identifying information such as serial/parcel #, model and model year

Fixed assets may be acquired through purchase or donation, or they may be self-constructed. Purchases shall be valued as the sum of (1) purchase price minus (2) trade-in value of the asset being replaced plus (3) any costs of placing the asset into operation. Donations shall be valued at their fair market value at the time of donation. The cost of self-constructed assets shall include all costs of construction.

Individual treatment should be given to fixed assets whenever feasible and practical. However, consideration should be given to grouping of assets in situations where the assets are connected or are only capable of being used together and are not intended to be

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dislocated or used individually. If the combined value of assets so grouped exceeds $5,000, then the group may be considered to be a capitalized asset.

Categorization: Classes of Fixed Assets

Land

Land is real property that generally includes both surface and content of the land.

Land acquired by purchase shall be recorded at cost to include the purchase price as well as related costs such as liens assumed, legal and title fees, surveying, filing, grading, drainage, and other costs of preparation for use. Salvage receipts on demolition of an old building or a similar circumstance may reduce the cost of land.

Land acquired through donation shall be valued at the appraised fair market value on the date of acquisition. The cost of the appraisal itself should not be capitalized.

When land is acquired with buildings erected thereon, total cost shall be proportioned between the two as of the date of acquisition. Allocation of cost shall be based if possible on the transfer document, an expert appraisal, or real estate tax assessment records.

Land shall not be depreciated.

Land Improvements

Land Improvements shall include parking lots, outdoor lighting, covered walkways, fences, tennis courts, running tracks, grandstands and other such structures. Landscaping shall not be considered to be a Land Improvement or be otherwise capitalized. Land Improvements will be depreciated over their estimated useful lives.

Buildings

Buildings are structures used by the District to house people or property and shall include schools, administration facilities, athletic field houses, and portable classrooms. Fixtures permanently attached to a building, such as built-in bookshelves, counters, and lighting fixtures, shall be considered to part of the building.

All costs incurred in purchasing or constructing a building and to prepare it for operation, including legal fees, shall be included in the building's cost.

Constructed buildings shall be capitalized upon completion of the construction project. The single capitalized cost shall include all component costs such as HVAC, plumbing, sprinkler systems, and the like.

Subclasses:

• Permanent Buildings• Portable Buildings• Building improvements, Additions, Component Replacements and Major Renovations or

Alterations

Building Improvements shall consist of additions, replacements, and major renovations/alterations made to existing buildings that extend a building's usable capacity, expand area, increase safety, improve climate control, or improve mobility within a building or that increase a building's useful life.

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Building Additions shall be recorded at their construction cost. They shall be capitalized separately and depreciated over their useful life.

Component Replacements:

• If the replaced component was capitalized separately, then it shall be retired from the Inventory. The new component shall be capitalized separately and depreciated over its useful life.

• If the replaced unit was included in the original construction value, then it will not be retired from the Inventory inasmuch as it was not a separately valued component. The new component shall be depreciated over the remaining useful life of the building or the estimated life of the component, whichever is shorter.

Major renovations or alterations within a building shall be added to the cost of the original building and depreciated over the remaining life of the existing structure.

Construction in Progress

This class shall be used to account for major construction programs in progress that are not completed within the fiscal year. Once completed, the total cost shall be moved to the Buildings asset category.

Vehicles

Subclasses:

• School Buses• Automobiles (including vans)• Trucks• Miscellaneous Vehicles such as Tractors, Fork Lifts, Golf Carts and Other Utility Vehicles

When capitalized, items in this class shall be accounted for on the general ledger as Machinery & Equipment.

Computer Equipment

Subclasses:

• Computer Hardware such as Monitors, Laptops, Printers, Networking Devices (including servers, routers, and switches),etc.

• Computer Software Applications• Miscellaneous Computer Equipment such as Smartboards and Projectors


Machinery, Equipment, and Tools

Subclasses:

• Machinery & Equipment, Kitchen• Machinery & Equipment, Outdoor• Machinery & Equipment, Class/Office• Machinery & Equipment, Outdoor• Miscellaneous Machinery & Equipment such as Tools, Telephones, Musical Instruments,

Etc.

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Furniture and Fixtures

Subclasses:

• Furniture and Fixtures, Office• Furniture and Fixtures, Classroom• Furniture and Fixtures, Media• Miscellaneous Furniture and Fixtures


Artwork

Subclasses:

• Works of Art

Library books shall not be capitalized.

Capitalized Fixed Assets

Capitalized fixed assets shall be identified as such on the Fixed Asset Inventory. The following data shall be recorded for each capitalized fixed asset, excepting depreciation values for land:

• Date of capitalization• Capitalized value• Estimated useful life• Annual depreciation• Accumulated depreciation• Book value

Capitalized fixed assets shall be accounted for and, with the exception of land, depreciated on the school district's general ledger as specified by the Governmental Accounting Standards Board (GASB). At the end of each fiscal year, depreciation shall be posted from the Inventory to the general ledger, and accumulated/year-to-date values shall be reconciled between the inventory and general ledger.

DEPRECIATION POLICY

The straight-line method of depreciation shall be used to depreciate fixed assets other than land. Depreciation will be applied as follows and/or over the estimated useful lives of the asset:

• Land Improvements 15 - 99 years• Buildings:

Permanent Buildings 25 - 99 years

Portable Buildings 25 years

Building Improvements Remaining useful life up to 99 years

• Vehicles (cars, trucks, vans, etc.) 5 years

Buses 10 years

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• Computer Equipment 3 - 5 years• Kitchen Equipment 5 years• Outdoor Equipment 5 years• Miscellaneous Equipment 5 years

Beginning July 1, 2009, depreciation will be calculated from the date of acquisition. This change is needed because the school district’s accounting software does not recognize the “Half-Year Convention” method of computing depreciation.

Prior to July 1, 2009, depreciation was calculated utilizing the “Half-Year Convention”. Under the convention, an asset was treated as though it were placed in service or disposed of the first day of the seventh month of the fiscal year. One-half of a full year’s depreciation was allowed for the asset in its first year placed in service, regardless of when it was actually placed in service during the year.

During fiscal year ended June 30, 2002, the year of initial capitalization, both half-year convention and date of acquisition methods were used.

INTANGIBLE ASSETS

Intangible Assets may be defined as assets having no physical substance. Such items may include internally generated software, rights of ways, easements, patents and copyrights.

Intangible Assets will have a capitalization threshold of $100,000 and will be amortized over their useful lives.

DISPOSITION OF ASSETS

When capitalized fixed assets are sold or otherwise disposed of, the Inventory shall be relieved of the cost of the asset and the associated accumulated depreciation.

Controllable Fixed Assets

Controllable fixed assets shall not be subject to depreciation and shall be expensed in the year acquired.

Controllable fixed asset shall mean any fixed asset having a cost or fair market value up to $4,999 and requiring security from theft or loss.

Additionally Controllable fixed assets shall include any piece of property of significant value that should be inventoried to guard against theft or loss. In judging whether an item should be so classified, department heads and the asset coordinator shall weigh the item's replacement cost and its susceptibility to theft or loss. Without limitation the following items shall be treated as Controllable, regardless of value:

• Computer equipment: Computer workstationsLaptops and mobile computing devicesLaptop security cartsPrintersScanners

• Audio-visual equipment: ProjectorsSmart Boards

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• Communication equipment: RadiosTwo-way transmitters/receivers

Department heads may classify any item as Controllable in order to conform to program, grant, or governmental requirements or other policy.

Clarke County Schools Date Issued: 10/13/2011Original Date Issued: 10/13/2011

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Miscellaneous

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10 – MISCELLANEOUS

YEAR END DEADLINES – Schools

The following deadlines have been established for all 2017 - 2018 (FY 2018) purchases regardless of funding source unless otherwise approved by Business Services. The overall principles are that goods/services must be delivered and received in MUNIS by June 30th for them to be charged to your FY 2018 budget. All Purchase Orders will be closed at the end of August. Payments will be made during July and August on POs where the goods/services have been received in MUNIS.

VERY IMPORTANT: Items physically received at your location and received in MUNIS by June 30th will be posted to FY 2018. Any items physically received at your location and received in MUNIS to a FY 2018 Purchase Order after June 30th will be applied to your FY 2019 budget. All travel, copier and service invoices will be posted to the year in which the expenses were incurred.

In order to ensure a timely and effective closing of accounts at June 30th, these requirements should be followed:

April 1st All Purchase Orders must be delivered by the last of school in May OR prior to the last day someone will be there to

receive them in MUNIS. It is therefore advisable to enter this requirement, with the exact date, on POs that you create from April 1st onwards.

May 25th Last day to submit miscellaneous reimbursement requests to satisfy Principal’s Year End Checklist requirements.

May 31st

Last day to output post all Budget Transfers to clear-up negative balances. NOTE: Process budget transfers monthly. This deadline should be for any new negative balances for the month.

Do not wait until the end-of-year to process.

May 31st If you are aware of open FY 2018 PO’s that will not be used, please inform Karen Duncan in Accounts Payable so they may be canceled.

May 31st

An estimated PO must be created for May’s copier usage based on the copier reading. Estimate a little higher than copier reading to account for timing differences between school’s reading and Milner’s reading.

May 31st An estimated PO must be created for June’s anticipated copier usage (i.e. summer school).

May 31st PO’s must be created for May travel. The actual claims must then be received in MUNIS and sent to AP promptly prior to leaving for summer break.

May 31st

PO’s must be created for June travel on an estimated basis. The actual claims must then be received in MUNIS and sent to AP promptly upon returning to school after summer

break. If you have travel that extends from June into July, please enter these into 2 separate requisitions (one for June and one for July). July travel will be expensed in FY 2019.

May 31st Confirm that all of your requisitions have been released. Any requisition that is not released before you leave for summer break will be deleted.

May 31st Confirm with Jeanne Bradley that you do not have a balance in the prepaid account (object code 10153).

June 7th or June

14th

Principal’s Year End Checklist must be reviewed IN PERSON and signed by the designated School Employee (either the Principal or Bookkeeper) and Business Services. Please bring your signed copy of the Principal’s Year End

Checklist for Business Services signatures. At time of completion, a copy will be made for your files. Checkout times will be made by appointment only this year.

Please refer to the shared Google document to sign up for your appointment time. June 7th or June

14th

Turn in the following items to Jennifer Frazier in Business Services when you come in for your Year End checkout: *Lost & Damaged Textbook Summary & Check

*Check for any amounts over budget on your field trip account (100-1321-1000-SCHL-SCHL-55950)

June 30th

All material and supplies must be physically received in facility and received through the MUNIS system for the obligation to be expended against the FY 2018 Budget. If physically received after June 30th, the cost will be

expended against the FY 2019 Budget.

Aug 20th – 24th

Business Services will be doing a final review of the YTD budget report for all schools. Any budgets that have gone negative since the preliminary review in June will need to be covered by other available funds (school’s general funds

OR Principal’s Checking Account). CFO will be making this determination. NOTES: • Please keep June and July hours separate on both the AWA & TWA forms. For TWA’s, please enter a separate requisition for

each month. AWA forms should be sent to Payroll (no requisition is required). AWA’s & TWA’s for July hours will be expensed in FY 2019.

• Dunbar’s last pick-up dates for the schools o Elementary Schools – Thursday only June 7th and June 14th o Middle Schools – Thursday only June 7th and June 14th o High Schools (CCHS, CSHS, Classic City, ACCA) – Thursdays only June 7th - June 28th

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YEAR END DEADLINES – Departments (General Fund Only)

The following deadlines have been established for all 2017 - 2018 (FY 2018) purchases within local budgets only. Grants will receive instructions from their grant accountant. The overall principles are that goods/services must be delivered and received in MUNIS by June 30th for them to be charged to your FY 2018 budget. All Purchase Orders will be closed at the end of August. Payments will be made during July and August on PO’s where the goods/services have been received in MUNIS. VERY IMPORTANT: Items physically received at your location and received in MUNIS by June 30th will be posted to FY 2018. Any items physically received at your location and received in MUNIS to a FY 2018 Purchase Order after June 30th will be applied to your FY 2019 budget. All travel, copier and service invoices will be posted to the year in which the expenses were incurred. In order to ensure a timely and effective closing of accounts at June 30th these requirements should be followed:

April 1st

All Purchase Orders must be delivered by the end of June. It is therefore advisable to enter this requirement, with the exact date, on PO’s that you create from April 1st onwards.

May 25th Last day for Homeless Education to submit any remaining petty cash and receipts for FY 2018. June 30th

Last day to output-post all Budget Transfers to clear-up negative balances. NOTE: Process budget transfers monthly. This deadline should be for any new negative balances for the month. Do not wait until the end-of-year to process.

June 30th

All items must be received in MUNIS by June 30th, in order to be applied to FY 2018 budget. Anything received after June 30, 2018 will be applied to FY 2019 budget. Please make certain to send all backup documentation to Accounts Payable for your PO’s.

June 30th

If you are aware of open FY 2018 PO’s that will not be used, please inform Karen Duncan in Accounts Payable before June 30th so they may be canceled.

June 30th

An estimated PO must be created for June’s anticipated copier usage based on the copier reading. Estimate a little higher than copier reading to account for timing differences between the department’s reading and Milner’s reading

June 30th

POs must be created for June travel on an estimated basis. The actual claims must then be received in MUNIS and sent to AP within the 30 day deadline. If you have travel that extends from June into July, please enter these into 2 separate requisitions. July travel will be expensed in FY 2019.

June 30th

All material and supplies must be physically received in facility and received through the MUNIS system for the obligation to be expended against the FY 2018 Budget. If received after June 30th, the cost will be expended against the FY 2019 Budget.

Aug 20th – Aug 24th

Please review your Department’s YTD budget for FY 2018 to confirm that you have no negative balances (including salary and benefit accounts). If you have any negative balances, you will need to complete a budget transfer form and email it to Jennifer Frazier for processing. All negatives must be resolved PRIOR to submitting the End-of-Year Checklist to Business Services.

Aug 27th – Aug 30th

Department’s End-of-Year Checklist must be reviewed IN PERSON with Jennifer Frazier and signed off the designated Business Services Employee. Please bring a completed copy of the Department’s End-of-Year Checklist so it can be signed and a copy made for your files. Checkout times are by appointments only. Please refer to the shared Google document to sign up for your appointment time.

NOTES: • Please keep June and July hours separate on both the AWA & TWA forms. For TWA’s, please enter a separate requisition for

each month. AWA forms should be sent to Payroll (no requisition is required). AWA’s & TWA’s for July hours will be expensed in FY 2019.

• If you are an Approver in MUNIS, please be aware of your vacation during the summer months. Coordinate with Jennifer Frazier (Finance MUNIS Specialist) to forward your workflow approvals by designating a backup approver to ensure that requisitions and budget transfers are handled within Accounting’s requested deadlines.

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PETTY CASH Schools and Departments using PETTY CASH for the purchase of supplies and other expenditure items should restrict use of these funds for the Special Education Program (Community Based Instructional life skills instruction), perishables (Family and Consumer Science food preparation classes), Homeless Education Program and “real” emergency items. Only under very specific circumstances will a department/school be given permission to have petty cash. All requests for petty cash must be submitted to the CFO in writing along with an explanation as to why petty cash is required.

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AUDIT REQUIREMENTS

The Georgia Department of Audits annually conducts an A-133 single audit of local, state, and federal funds. Attaining classification as a low risk auditee is very important to the school district and compliance with local financial controls ensures that funds are safeguarded and that cost principals of allowability, allocability, and reasonableness are followed. According to Georgia General Assembly Unannotated Code 50-6-3, “the Department of Audits and Accounts shall audit all state institutions. No official of the state shall have authority to employ or hire any other auditing agency”. The following procedures should be used to guide staff on meeting audit requirements: A-133 AUDIT DEADLINES Business Services: The Finance and Business Services CFO ensures that the audits required are properly performed and submitted when

due. The appropriate Business Services staff will communicate audit deadlines to appropriate personnel and coordinates A-133 audit activities, record keeping, and reporting actions prior to, during and after each annual audit.

PRIOR TO THE A-133 AUDIT Funding Source Approvers:

Each administrator is responsible for implementing procedures for managing local, state, and federal funds in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs and for maintaining source documentation of expenditures and local inventories in an organized manner so that information can be provided to internal or external auditors in a timely manner.

DURING THE A-133 AUDIT Business Services: Communicate with Funding Source Approvers when questioned costs or concerns arise or when

source documentation is needed to verify compliance. Funding Source Approvers: Schedule time to meet with auditors; provide documentation as requested; maintain

communication with Business Services personnel during the audit to ensure that information being requested is provided in a timely manner.

AFTER THE A-133 AUDIT A-133.315(c) --Corrective action plan:

The Finance and Business Services CFO shall prepare a corrective action plan to address each audit finding included in the current year auditor's reports.

The corrective action plan shall provide the name(s) of the contact person(s) responsible for corrective action, the corrective action planned, and the anticipated completion date.

If the Clarke County School District determines that it does not agree with the audit findings or believes corrective action is not required, then the Finance and Business Services CFO shall include an explanation and specific reasons in the corrective action plan that (1) Corrects identified deficiencies (2) Produces recommended improvements; or (3) Demonstrates that audit findings are either invalid or do not warrant auditee action.

A-133.300(f) – The Finance and Business Services CFO follows up, takes corrective action on audit findings, reports

progress on completion of corrective action, and maintains documentation of such actions, including preparation of a summary schedule of prior audit findings and a corrective action plan in accordance with §___.315(b) and §___.315(c), respectively.

A-133.320(a)

The Georgia Department of Audits provides instructions on how to upload the completed audit to the Federal Clearing House. The Finance and Business Services CFO implements the instructions and ensures that the data collection form and reporting package are submitted within the earlier of 30 days after receipt of the auditor’s report.

The Finance and Business Services CFO provides a copy of the audit to other agencies as required or requested.

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DAVIS-BACON ACT

To ensure CCSD’s compliance with the Davis-Bacon Act, the department head of the cost center responsible for the Federally Funded Project will be responsible for adhering to the compliance requirements as listed below.

Davis-Bacon Act information at the United States Department of Labor website: http://www.dol.gov/compliance/laws/comp-dbra.htm

Overview The Davis Bacon and Related Acts (DBRA) requires all contractors and subcontractors performing work on federal or District of Columbia construction contracts or federally assisted contracts in excess of $2,000 to pay their laborers and mechanics not less than the prevailing wage rates and fringe benefits for corresponding classes of laborers and mechanics employed on similar projects in the area. The prevailing wage rates and fringe benefits are determined by the Secretary of Labor for inclusion in covered contracts.

Compliance Requirements When required by the Davis Bacon Act, the Department of Labor's (DOL) government wide implementation of the Davis-Bacon Act, or by Federal program legislation, all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2000 financed by Federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the DOL (40 USC 276a to 276a-7).

Availability of Other Information The U.S. Department of Labor, Employment Standards Administration, maintains a Davis-Bacon and Related Acts Internet page (http://www.dol.gov/whd/programs/dbra/).

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http://www.dol.gov/compliance/laws/comp-dbra.htm

http://www.dol.gov/whd/programs/dbra/


PROCEDURES FOR THE HANDLING OF MONIES AT THE BOE ADMINISTRATIVE OFFICES

Departments of Benefits, Assessment and Security: Receiving Monies

Endorse checks immediately when they are received. Endorse checks using the CCSD-For Deposit Only stamp provided by Business Services.

All monies received should be receipted the same day received. Please use the receipts that are required by your department (i.e. 2 part, 3 part, etc.).

The receipt should include the date the monies were received, the name of the person from whom the monies were received, a brief description, the amount of the monies (in written and number form) and the signature of the person receiving the monies. Any additional information required by your department should be included on the receipt.

Each department should determine what support they need to maintain (i.e. copies of checks, copies of receipts, etc.) for their own internal records.

Cash Receipt Entry If possible, all departments who receive monies should process their cash receipt batches in the

accounting system prior to giving them to Business Services for deposit. If unable to process cash receipt batches in the accounting system prior to giving them to Business Services for deposit, please process as soon as feasible and send the batch proof to Business Services. Information required by each department should be entered into the accounting system for each receipt. Make sure that you enter the receipts into batches based on which bank account they are being deposited into. For example, if you have 3 receipts going into the payroll account and 2 receipts going into the general account, you would then have two batches, one batch for each bank account.

If funds other than cash are received, they should immediately be sent over to the Business Services location via interoffice mail for deposit. If cash is received, the funds should be deposited into the safe at that location. The Chief of Police should be notified so that the cash can be hand delivered to the safe at the Business Services location. Do not send cash via interoffice mail.

Each department should maintain their own file copy for reference. Monies should not be kept in a cabinet or desk overnight. All monies should be locked up in the safe

overnight. All other BOE Administrative Office Departments: Receiving Monies

If funds other than cash are received, they should immediately be sent over to the Business Services location via interoffice mail for deposit. If cash is received, the funds should be deposited into the safe at that location. The Chief of Police should be notified so that the cash can be hand delivered to the safe at the Business Services location. Do not send cash via interoffice mail.

The Business Services person responsible for writing out the receipts should check the top section of the safe daily to write out the receipts.

All monies received should be receipted on a daily basis. A pre-numbered three part receipt book should be used for this purpose.

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Endorse checks immediately when checks are received. Endorse checks using the CCSD-For Deposit Only stamp provided.

The receipt should include the date the monies were received, the name of the person from whom the monies were received, a brief description, the amount of the monies (in written and number form) and the signature of the person receiving the monies.

All checks will be copied and filed with the supporting documents. The original receipt will be issued to the person turning in the monies to be receipted, if requested. If the monies came in through the mail or a receipt is not required, then the original receipt will remain in the receipt book. One copy will be attached to a copy of the check (if applicable) and all support for the monies received. The final copy will remain in the receipt book as a permanent record.

Once all monies have been receipted, the receipts and all supporting documentation should be given to the person responsible for preparing the deposit.

Deposit Preparation The vault service picks up regularly from the Business Services location. The deposit should be prepared

the day prior to the scheduled pickup. The deposit slip should be dated with the date that the deposit is actually going to be delivered to the

bank. Checks and deposits will be typed into an electronic deposit slip to check for accuracy when writing up

the bank deposit slip. Attach the backup documents (separated by batch and bank account) to the copy of the receipt, and the

bank deposit slip. The type of monies being submitted will determine which bank account the monies should be deposited

(i.e. General, Local, Payroll, Dental Reimbursement, SPLOST, etc.) Deposits from other departments will be entered into the accounting system in the cash receipts by the

Administrative staff that collects the monies. The monies, receipts and the batch documentation will be submitted for deposit by that department’s administrative staff.

All deposits awaiting pickup by our vault service should be stored in the bottom section of safe until vault pickup service date.

Monies should not be kept in a cabinet or desk overnight. All monies should be locked up in the safe overnight.

Cash Receipt Entry

All receipts should be processed in the accounting system within 10 days of the date of the deposit. All cash receipt batch reports should be attached with the bank deposit packet (internal deposit slip, bank

deposit slip, copies of checks and support).

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PROCEDURES FOR GDOE DRAWDOWN

OF GRANT FUNDS

Grant funds are drawn down from the Georgia Department of Education by the Business Services Department for all APPROVED reimbursement grants based on prior month(s) expenditures. Fund drawdowns are performed on a routine basis. Review and analysis of expenditures for each grant are the responsibility of the grant’s Program Manager and Budget Assistant. All Federal guidelines will be followed for federally funded projects where policy and procedures are stricter than Local or State policy and procedures.

The following procedures should guide drawdowns of grant funds from the Georgia Department of Education:

1. The Accountant generates a YTD Budget or Flexible Period Report that identifies the cash disbursement through the end of the prior month.

2. The Accountant adds a new DE 0147 in the GDOE financial portal for the amount requested, based off data from the YTD Budget or Flexible Period Report.

3. The Accountant saves and prints the DE 0147. This report is provided with accompanying reports to the CFO (or his designated backup) for signed authorization to proceed with the drawdown.

4. The Accountant submits the DE 0147 in the GDOE financial portal. One copy is delivered to the Director of Business Services. Once funds are received, the Director will enter a cash receipt journal entry into Munis to record the revenue.

Exceptions to this procedure may occur when a grant completion report (which will draw down funds) is due before all payroll or operating expense accruals have processed. In this instance, estimated obligations will be used for the completion report calculations. Once the final accruals process, the grant will be reconciled.

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CLARKE COUNTY SCHOOL DISTRICT HEAD START/EARLY HEAD START DRAW DOWN PROCEDURES

(PAYMENT MANAGEMENT SYSTEM)

POLICY: Funds are drawn down from the Payment Management System website by the Business Services Department for all APPROVED reimbursement grants based on the applicable month’s disbursements. Fund draw-downs are performed on a routine basis. Review and analysis of disbursements for each grant are the responsibility of the grant’s Program Manager and Budget Assistant. All Federal guidelines will be followed for federally funded projects where policy and procedures are stricter than Local policy and procedures.

Clarke County School District Head Start/Early Head Start uses the cash method for the disbursement of funds used in the provision of the Head Start/Early Head Start Program. The agency uses general funds to pay the costs of goods and services. The agency determines the amount of funds used to pay the costs of Head Start/Early Head Start services on a monthly basis. A draw down is made; the funds are receipted and disbursed back to the agency based on the needed funds. PROCEDURES:

1. At the time of the draw down, the Accountant generates a YTD Budget or a Flexible Period Report that identifies the cash disbursement of agency for goods and services in the Head Start and Early Head Start Programs.

2. After CFO approval, the Accountant enters the actual cash disbursed by the grantee from the budget report for Head Start and Early Head Start into the Payment Management System (PMS) for the draw down.

3. A copy of the Payment System draw down request is delivered to the Director of Business Services. Once funds are received, the Director will enter a cash receipt journal entry into the Munis accounting system to record the revenue.

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EFT REIMBURSEMENT PAYMENTS TO EMPLOYEES

Business Services is currently working towards allowing all employee reimbursements to be processed through EFT. At this time, these reimbursements are not available and will continue to be paid by check through the Accounts Payable department. Once the EFT process is implemented for employee reimbursements, employees will be informed of the new procedures.

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MUNIS REIMBURSEMENT PROCEDURES FOR PRINCIPAL’S CHECKING ACCOUNT

When requesting a reimbursement through Munis, for a purchase made from the Principal’s checking account, there are several items required as proof of purchase in order for Accounts Payable to process your request:

1. Clear legible copy of check stub AND 2. Clear legible copy of the "Receipt", "Invoice" or "Contract". Whenever possible, please send originals

and keep a copy in your files. 3. If the reimbursement request is for the purchase of meeting refreshments and/or meals,

you MUST provide an agenda and attendee list, in addition to the check stub and receipt of items purchased.

If these items are not sent into Accounts Payable, your request will not be processed. In addition, please post each check purchase on a separate requisition. One check per requisition. The totals should match, and if they don't, there should be an explanation of the difference. Please provide a list of items to be reimbursed in the line detail description. Do not put a generic description (i.e. office supplies); but instead provide the description of each item or service (i.e. multi-purpose paper, pens, pencils, new teacher orientation lunch, books for Professional Development). Include the school’s check number in the line detail description.

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FIELD TRIP AND TRANSPORTATION CHARGES Transportation currently uses the Bushive system.

• Prior to entering a trip into Bushive, please check with your Principal, Bookkeeper or Budget Assistant to

make sure field trip funds are available. The Principal, Bookkeeper or Budget Assistant should also keep in mind any pending trips that may not yet have posted to Munis.

• Fill in the appropriate funding source in Bushive. You must have appropriate permission to use another cost center’s funding source. The funding source should be the account number where the field trip will be expensed (object code 55950). If you prefer to have Transportation bill the school, department or an outside source, please make sure you state this in the funding source field. Make sure you include all pertinent billing information such as name, address, phone etc. or email Jim Gurley with this information and reference the trip#. If this field is left blank, the school’s or department’s general fund budget will be charged.

• Travel expenses for meals and lodging for the bus driver on a field trip must be paid by the school that required the service. Payments for employee travel are not allowed to be processed through the Student Activity Module (Principal’s checking account).

• If transportation bills your department or school, please pay this bill within 30 days. Please reference the trip # or invoice # on the check.

• If processing payment via a journal entry, please give information to Business Services within 30 days.

• The field trip budget should only be used for true field trip/student transportation expenses. Do not use

these funds during the year on other expenses.

• The field trip account should be reviewed monthly by the appropriate personnel (Principal, Bookkeeper or Budget Assistant) to ensure that the correct charges have been applied.

• All schools receive QBE funding for field trips. It is the school’s responsibility to make sure they do not exceed this budget. Any school that spends more than their QBE budgeted amount will be expected to reimburse their general fund account from their Principal’s checking account.

• If a school collects funds for a field trip from their students and the field trip was actually paid for from their general fund account, those funds should be sent to CCSD to reimburse your general fund field trip account. Field trip funds are only allowed to stay in the school principal’s checking account if the expenses are being paid through the principal’s checking account.

• When a check is sent to CCSD to reimburse for transportation or field trips, please make a notation as to whether you are paying Transportation or reimbursing your general fund field trip account.

• Charter Bus Services are considered a service and therefore payment must be processed through a Munis PO.

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PROCEDURE FOR ACCUMULATED VACATION LEAVE PAYOUTS IN GRANTS

At the time of a 248-day employee’s departure from the Clarke County School District, the employee may elect to be paid for up to 60 days unused accumulated vacation leave (“Professional Personnel Leaves and Absences”, CCSD Board Policy GBRH).

For 248-day employees whose salary is funded in whole or in part from a grant, the amount of unused accumulated vacation leave that may be charged to the grant will not exceed the amount accumulated in the current fiscal year or period of grant performance. Any unused accumulated vacation leave in excess of the current fiscal year or period of grant performance shall be charged to terminal leave accounts in the school district’s general fund. If the 248-day employee is paid from a grant that does not permit vacation leave payouts, the entirety of the unused accumulated vacation leave will be paid from terminal leave accounts in the school district’s general fund.

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After School Programs

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11 – AFTER SCHOOL PROGRAMS Updated 7/2013

AFTER SCHOOL PROGRAMS

Program guidelines were issued at inception of after school programs in Clarke County Schools. A copy of these guidelines is available upon request. Budget and Finance sections are updated below: FINANCIAL GUIDELINES All after school program funds shall be accounted for in accordance with the following procedures regardless of source (tuition, grants and/or donations): Purchases and payroll obligations shall not exceed the cash resources of an individual after school program at

any time. All receipts should be deposited into the local school activity account until provided to the school district bi-

weekly. Each program must submit receipts to Business Services bi-weekly, unless otherwise directed by Business Services.

All monies collected (tuition and donations) shall be receipted using a pre-numbered three part receipt book or a daily cash collection form. (Note: The original receipt goes to the payer (parent, donor), the yellow copy, will be turned into the office with the funds, the third pink copy will be remain in the book and retained in ASP records, for audit purposes.

Refund requests should be provided to the Administrative Budget Assistant so that a school district check can be issued. Cash refunds or local account check refunds are not allowed.

All purchases must be made through a school district purchase order. Cash will not be used to purchase food or supplies.

Principals are authorized to spend ASP “earnings” on any legitimate school need, provided they retain, as a reserve, at least 10% of their annual receipts in the fund at central office. Expenditures for the ASP should take precedence over other school programs. After school program funds should not be used for employee gifts.

PAYROLL PROCEDURES The district utilizes a uniform payroll procedure since August 07, 2008. The forms are available and stored on the J-drive. The ASP Coordinator will need to submit ASP signed timecards and payroll summaries to the ASP Budget Coordinator monthly by the due date on the Payroll Calendar. She will send out an official schedule for these submissions as well as placing on the J-drive. The ASP Budget Coordinator will then submit the final summaries to payroll by the payroll department deadline. Note: The ASP Budget Coordinator will be the only one submitting payroll for ASP. If payroll is not submitted to BOE by the deadline, then payroll will not be completed and staff may have to wait until the next pay cycle. The Deputy Superintendent, Site Coordinator, Principal, Payroll department, Budget Coordinator and Internal Auditor will have access to each school’s payroll folder. All ASP site coordinators will be trained by the ASP Budget Coordinator on new payroll procedures at the beginning of each school year. A list of pay dates and due dates will be provided to Site coordinators from payroll at the beginning of each school year. All pay rates should be requested from the payroll department. It is the ASP site coordinator’s responsibility to request new rates each year or when certification level changes. No payroll will processed late without prior approval and arrangement from the payroll department. Please refer to After-School Program payroll due dates in the After-School Program manual (Procedures & Guidelines section.)

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Accounting Manual for

Principal’s Checking Account

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12 – PRINCIPAL’S CHECKING ACCOUNT

COMMON AUDIT POINTS

1. All financial records must be kept at least 5 years. Files must be maintained in completed order at all times. Records are subject to review at any time, unannounced.

2. The monthly bank reconciliation, all pages of the bank statement and Monthly Cash Balance report must

be signed by the principal and the preparer and turned in to the Internal Auditor in Business Services at the District office by the 15th of the following month.

3. School checking account funds should not have negative balances.

4. Service payments must all be processed through either Payroll with a properly completed Temporary

Employee packet or through Accounts Payable with a properly completed W-9 and invoice. Service payments should not be processed directly through the local school checking account.

5. Payments to CCSD employees (including custodians and substitutes) for services rendered (to include after-hours or scheduled days off) must be processed through payroll, by completing the Additional Work Agreement form (AWA) for CCSD employees. 12-12 - AWA - Active CCSD Employee work agreement.doc (Form located in the forms section)

6. Monetary gifts in the form of a check, gift card, or cash to a CCSD employee, student, mentor or volunteer such as donation or assistance for lost wages due to illness, death in family, or retirement gift, are NOT ALLOWED from the school checking account funds, including the undesignated/sunshine fund.

7. Sales tax should not be paid on any disbursement made with a school check directly to the vendor. CCSD is exempt by law, and therefore, does not have a sales tax exemption number. Sales tax may be reimbursed to employees who purchase items for school use with personal funds.

8. A Payment Request /Purchase Order form must be completed and approved PRIOR to purchase and

disbursement of ALL checks.

9. The use of Blank OR Handwritten Checks is not permitted. However employees can continue to purchase items with personal funds and obtain reimbursement. Proper completion and approval of Payment Request/Purchase Order form is required prior to purchase.

10. All funds (cash, check or money orders) collected or received must be accounted for by using a receipt

OR Cash collection form and attached to the Student Activity Module receipt as backup. Must list full name, receipt date, purpose, and form of payment, amount received and student’s name when applicable on receipt or cash collection sheet.

11. Usage of Petty Cash should be limited to true emergency situations or pre-approved situations that require

the use of cash (such as the Special Education Community Based Life Skills Instruction program).

12. There should be a logical progression of paperwork, where forms are filled out in proper order. The “Payment Request/Purchase Order Form” is the first step in obtaining goods or services and should be completed with as much information as available. Note: Payment Request/Purchase Order form should give a detailed description of how the purchase is related to the school or school function.

13. Backup should balance with check, pay request, invoice, and packing slip. If no packing slip is available, proof of delivery may be the signature of person receiving goods and date received.

14. Personal checks are not to be cashed from the school checking account.

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15. Voided checks must be kept in check number order and marked “void” on the face of the check and the signature portion torn off. A Void Check Recap form must be completed for all voided checks.12-05 VOID CHECK RECAP.doc

16. Disbursements should be kept in check number order. Receipts, Transfers, and Adjustments should be kept in numeric order.

17. The following require the Principal/Director send a Notification to the Superintendent: Individual

donations, awards, grants or gifts valued at $300 or more. A copy of the notification should be retained in the files.

18. The following require the principal/Director to send Notification and obtain Approval from the

Superintendent: Fundraisers and individual donations, awards, grants or gifts valued at $1500 or more. A copy of the notification should be retained in the files. See exceptions to reporting of fundraisers under Fund raising activities

19. The following require the principal/Director to send Notification and obtain Approval from the Associate Superintendent of District Services: Borrowed, rented, leased or purchased recreation equipment that requires the use of public utilities. Buildings, structures, bleachers, playground equipment or permanent attachments to building which may involve risks to students. A copy of the notification should be retained in the files.

20. All invoices must be paid within vendor’s terms or within 30 days of invoice date.

21. Complete supporting documentation must be included in the files for ALL: Disbursements: a detailed invoice, detailed receipt, or contract of items purchased, AND Payment Request/Purchase Order from in addition to any other paperwork showing reason for expense. (Quote, Order Acknowledgement, bank statement – are not acceptable) Receipts: copy of deposit slip, corresponding tamper-proof bag slip and a properly completed cash collection sheet or individual numbered receipt. A properly completed form should include: Full name of payer, receipt date, amount received, purpose, form of payment, and a received by signature.

Adjustments: supporting documentation explaining the need for the adjustment. Transfers: a fully completed transfer form (see forms section) and supporting documentation explaining the need for the transfer. Voided checks: a fully completed Void Check Recap form must be completed for all voided checks.12-05 VOID CHECK RECAP.doc

22. Refunds must be reimbursed through a school check ONLY, no cash refunds are allowed. Proof of original payment received must be attached as backup, such as a copy of the receipt issued or a copy of the cash collection sheet. After-School Program refunds must be submitted into ASP Budget Assistant for processing.

23. After-School Program fees should be remitted to Central Office bi-weekly, unless otherwise indicated by

Business Services.

24. All approved purchase reimbursements must be submitted to the school bookkeeper within 30 calendar days after the expense has been incurred. Request submitted after the 30 calendar days are not eligible for reimbursement.

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GENERAL INFORMATION & LEGAL REQUIREMENTS School checking account includes all funds derived from school entertainment, soft drink contracts, athletic events, and from any and all activities of the school involving school property or students by which funds are collected and disbursed. All funds collected from school sponsored activities, such as concession sales, bookstore sales, fund raising projects, summer programs, athletic events, facilities use, donations/gifts, contributions, and other similar activities, shall be accounted for in accordance with the procedures contained in this manual. Because all funds derived from school sponsored activities are in effect, funds in trust for the benefit of the student body, it is essential that a uniform system be established for the management and accounting of such funds. The primary objectives of these uniform accounting procedures are as follows: To meet the standards set by the local and State Board of Education. To provide essential guidance to school principals for receipt, control and expenditure of school

generated funds. To assist school principals, secretaries, and bookkeepers in maintaining accurate records of all

financial transactions. To assure uniformity of accounting records for comparison between schools. To provide written standards against which school accounting records will be audited/reviewed. LEGAL REQUIREMENTS The school principal is personally responsible for the proper collection, disbursement, and control of all school activity monies relative to the fund in his/her trust. Georgia Law 20-2-962 requires that the principal of each public school make quarterly financial report to the local board of education, immediately upon the end of each quarter of the fiscal year, and such report shall contain an account of all receipts and expenditures of such funds during the past quarter. The principal shall also make an annual report of the complete property inventory of the school. The local board may at any time during the school year inspect all receipts, expenditures, and property of each public school. MANAGEMENT OF SCHOOL CHECKING ACCOUNT FUNDS School principals are responsible for the management of the school checking account funds involving school activity. Management of these funds requires compliance with federal and state laws, school board policies, and the Clarke County School District Accounting Manual for Internal Accounts.

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SCHOOL CHECKING ACCOUNT FUNDS REPORTING AND AUDITING Each school must submit a monthly bank reconciliation report to the Business Services Office by the 15th day of the month following the end of each month. The report for month ending June 30 will be due by July 20th for elementary and middle schools and July 15th for the high schools. The report will consist of a summary listing of all school funds (cash balance report) within the school checking account including each fund's beginning cash balance, total receipts, total disbursements and ending cash balance and a grand total of all fund balances. Any funds invested must be included on the monthly bank reconciliation report. The report must be signed and dated by the preparer and the principal. Business Services will be responsible for providing the Superintendent with a listing of all school checking account balances on a monthly basis. The Business Services department will be responsible for performing an annual audit/review of each school's checking account fund. There will be “UNANNOUNCED” audits in additions to the annual audit done throughout the current fiscal year. The detailed results of the audit will be discussed with the principal/director and the local school personnel responsible for the management of these funds. A copy of the audit report will be made available to the principal and Superintendent. An external audit may occur if requested by the Superintendent or Board of Education. If an external audit is required, the cost will usually be absorbed by the accounts being audited. SCHOOL PLAN OF CORRECTION RESPONSE All Principals/Directors are required to respond in writing to the Business Services Finance Director, with a plan of correction, in regards to the findings and/or audit points within two weeks of the audit review meeting date with the internal auditor. MAINTENANCE OF RECORDS All accounting records, including After School Program records, must be maintained for five years after the end of any fiscal year. A report shall be maintained of items destroyed and the date destroyed. BASIC GUIDELINES The basic guidelines for the school checking account funds include: It is extremely important to keep accounting records current at all times. Funds will be used to supplement those activities financed by the Board. Generally, funds collected through

school sponsored activities will be expended to improve instructional services, to recognize or improve parent involvement, or to benefit the student body as a whole. Some specific school checking account guidelines include:

• Purchases for any school shall not exceed the cash resources of that school at any time. • The school may not assume responsibility for the financial records and transactions of any supporting

organization such as PTA, Booster Clubs etc. • A principal may not enter into any financial agreement or contract involving the expenditure of funds

that would extend, in time, beyond the expiration date of his contract of employment. • Clarke County School district employees shall not open charge accounts (see section 7, Board Policy) • Funds from the school checking account shall not be used for any purpose that represents a loan or

credit to employees or pupils. Personal checks may not be cashed from these funds under any circumstances.

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Schools may establish an "undesignated/sunshine fund" which may be used to purchase gifts and flowers for staff, celebration refreshments, and staff incentives. Funds may be generated through undesignated gifts and donations, vending machine profits, and/or other similar teacher generated funds. Undesignated/sunshine funds must never be used to purchase gift cards or give monetary gifts in the form of a check to a school district employee, student, volunteer, or mentor. (Example: School staff decides to take up a collection for an ill co-worker the funds are deposited into the school checking account. The school cannot write a check to the employee or purchase a gift card. The school however can purchase food for the employee as long as a detailed receipt is attached as backup.)

BANK ACCOUNTS All funds must be deposited in a Clarke County federally insured banking institution and designated as public funds for collateral purposes. The school district states that only one checking account be maintained to simplify record keeping. All accounts and investments must be made in the school name. Accounts can only be opened after consulting the Chief Financial Officer and providing a memo to the Internal Auditor explaining the need of a new account. Interest-bearing checking accounts should be used. However, idle cash not needed to meet minimum balance requirements should be invested as appropriate in order to maximize interest earnings. Generally, a bank certificate of deposit (time deposit) will satisfy the need to maximize earnings. The principal will generally sign the majority of checks, but may designate an alternate to sign in his/her absence. The district recommends the principal and assistant/associate principal as the authorized persons to sign checks. Because of internal controls, the secretary/bookkeeper must not sign the check. The use of a stamped signature is prohibited. Some checks deposited into the school account may be returned by the bank for non-sufficient funds (NSF). The following is the method for accounting for these funds: An adjustment must be made as a negative receipt to the checking account and a negative receipt to the fund account. Attempt to collect the funds must be made by contacting the individual by phone, and in writing. A date log with notes referencing information of the attempts to collect on the NSF check should be kept on file for auditing purposes. The process to write off bad checks includes: An adjustment must be made to show a negative receipt to the checking account and a negative receipt on

the fund account where the funds were originally deposited. Principal must approve or authorize the writing off of a bad check. Entry should be posted in the accounting records and should state “Bad Check Write Off” with the

original receipt number. All documentation attempting collection should be maintained.

The following procedures should be followed in reconciling the bank account: Compare each check that has cleared the bank with the previous month's outstanding checklist and the

current month disbursement journal. Indicate with a check mark on the disbursement journal and the prior month's outstanding checklist, those checks that cleared the bank.

Compare each deposit slip for the month with deposits shown on the bank statement. All deposits made during the month but not appearing on the statement must be shown on the reconciliation as "deposits in transit."

List on the reconciliation as "outstanding checks" all checks on the current month disbursement journal and the prior month outstanding checklist that were not marked as cleared.

Using the bank statement reconciliation form or a copy of it, enter the statement balance.

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Add any deposits in transit and subtract the outstanding checks. The result should equal the total cash as shown on the journals or checkbook/check register.

The bank statement must be reconciled each month; any errors must be identified and corrected, prior to

closing out the month. The individual reconciling the bank statement shall sign and date the reconciliation and the principal shall

approve the reconciliation by signing it.

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INTERNAL CONTROLS / SEPARATION OF DUTIES The principal of each school has overall responsibility for all funds received and disbursed through the school checking account. Because of the large sums of monies that flow through the account, provision must be made for the safe and efficient management of these funds. Segregation of accounting duties is a key factor. Even though there is limited staff available and difficulty involved, we must segregate duties. The following examples may assist in the process:

Bookkeepers must never touch cash or checks in the receiving process

RECEIPTS & DEPOSITS

BOOKKEEPER OTHER OFFICE

PERSONNEL (Not Bookkeeper)

PRINCIPAL OR ASSISTANT/ASSOC.

1. Collects cash and issues receipt X X

2. Prepares and makes deposit X X 3. Responsible for recording and proper

preparation of deposit for deposit pickup service

X

X

4. Reconciles deposit against receipt book X

5. Enter deposit in Accounting Software X

6. Prepares bank reconciliation X 7 Reviews bank reconciliation X **Internal Control procedures will be continually monitored and changes made when needed.**

DISBURSEMENTS BOOKKEEPER OTHER OFFICE

PERSONNEL

PRINCIPAL OR ASSISTANT/ASSOC.

8. Prepares the Payment Request Form & obtains approval prior to obligating funds

X X

9. Approves the Payment Request Form X 10.

Prepares check when original invoice & approved Payment Request Form is received

X

11. Signs check after reviewing original invoice & approved Payment Request Form

X

12. Distributes signed checks X X SURPLUS OR DEFICITS FROM COMPLETED PROJECTS / INACTIVE ACTIVITY FUNDS Any remaining balance in the account of a completed project should be closed into the general activity fund within the school checking account within six months after the project has been completed. In the event of a disbanded club, discontinued subject, or discontinued activity group, any remaining balance in said activity center should be closed into the general activity fund in the schools checking account within six months after the activity center becomes inactive. If an activity center is completed or becomes inactive and the remaining balance is a negative amount (deficit), a transfer from the general activity fund should be made to cover the deficit amount and close the activity center with a zero balance. An activity center will be considered inactive, if, within the preceding fiscal year or during the 12-month period of the current fiscal year, fewer than ten (10) transactions were posted to the account, and the local school administrators do not anticipate further activity to occur within the account.

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Board Policy Descriptor Code: KG Use of School Facilities

The Clarke County Board of Education is vested with the title, custody and care of all school buildings, and the property on which such buildings are located with the power to control same in the manner they think will best serve the interest of the public schools.

School sponsored activities shall always have first priority for the use of school facilities

School related groups shall have second priority for use of school facilities. "School related groups" include the following: (1) School Clubs; 2) Non-Sponsored Student Clubs; and (3) School Support Organizations, all as defined in Policy JHC (Student Organizations).

"Non-school groups" include all organizations and entities that are not "school related groups." As a service to the people of the school district, the board may permit the use of school facilities by non-school groups during non-school hours for the purpose of lawful assembly.

The Board of Education hereby delegates approval of the use of school facilities by non-school groups to the Superintendent who shall prepare and publish regulations governing the use of facilities.

Political Candidates

If an announced candidate for a local (not State or Federal) public office is invited to speak or participate at a school sponsored event or a PTA-PTO function, it shall be the responsibility of the principal of the school to provide an equal opportunity to all announced candidates for such office to speak or participate in a school-sponsored event or PTA-PTO function. Invitations to all candidates shall be delivered by United States mail, certified, with return receipt requested.

Use of Facilities by Charter Schools

In accordance with state law, any unused school facilities will be available to a charter school upon request and contingent upon agreement of terms of such use by the Board of Education. Sale and/or disposal of any interest in the property by the charter school are strictly prohibited without approval of the Board of Education. Use of School Facilities funds Appropriate expenditures for funds generated through school facilities rental, include those which support the educational needs of Clarke County School District students, staff professional development, property beautification, office supplies & equipment. A completed and approved facilities use form must be kept on file and attached to each Student Activity Module receipt as backup. Facilities Use Request form is located in the forms section of the CCSD Accounting Manual.

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Administrative Regulation Descriptor Code: KG - R (1) Use of School Facilities

The following regulations are designed to govern use of school facilities:

1. School sponsored activities shall always have first priority for the use of school facilities. 2. Second priority shall be given to School Clubs, Non-Sponsored Student Clubs, and School Support

Organizations as defined in Policy JHC (Student Organizations) and no fees shall be charged for such uses.

3. Any non-school group not identified as School Clubs, Non-Sponsored Student Clubs, and School Support Organizations will be required to pay usage fees as determined by the district’s fee schedule (Exhibit KG-E(2) Charges for Use of School Facilities). Non-school groups will not be scheduled for any time which conflicts with school activities.

4. All fees must be paid in full directly to the Clarke County School District prior to the usage date(s). 5. The fee schedule is established by the School District to cover the costs of facility use, utilities, custodial

services, security services, and equipment fees. 6. Non-school groups that are non-profit will be charged a fee of $250 per day plus utilities, custodial

services, security services, and equipment fees, if applicable to use a school district facility for the entire day. If such organization uses a school district facility for less than a full day, the fee schedule will be applied.

7. Non-school groups must complete the “Facility Use Request Form” and contact the principal or designee of the selected facility to check the availability of the space requested. If approved, the principal or designee will forward the request to the District Services office for processing. Fees will be calculated for the space requested and District Services will then contact the non-school group for approval of the total fess and to obtain final signature.

8. The Athens-Clarke County Government will not be charged an hourly rate to use school district facilities. If custodians or other services are required, then the cost of those services will be paid by the user department of the Athens-Clarke County Government.

9. A Facilities Use Request Form shall be executed between the Superintendent, or designee, and the organization requesting the use of a facility as a condition precedent to the use of such facility.

10. A security deposit may be required. This deposit will be refunded when, to the satisfaction of the principal, the facilities are returned to original condition.

11. Alcoholic beverages and illegal drugs shall not be allowed in school facilities or on school grounds at any time. Smoking and use of tobacco products shall not be allowed in school facilities or on school grounds at any time.

12. All applicants for use of school facilities shall hold the Board harmless from any loss or damage, liability, or expense that may arise during or be caused in any way by such use or occupancy of school system facilities. All applicants for use of school facilities must provide a Certificate of Insurance naming Clarke County School District as an additional insured under the liability policy of the group renting the facility.

13. Applying organizations may not provide maintenance and/or modifications to facilities and/or athletic fields without the approval and supervision of the Superintendent.

14. Any group renting a school facility shall provide proper security and supervision and agree to pay the School District for any damage arising from their use of the facility. For non-school groups using a school facility, where the public will be invited, proper security shall be determined and arranged by the Clarke County School District Police Department. This shall apply to public events regardless of whether the event is free or there is a charge.

15. The lending of materials and equipment to non-school groups or individuals is discouraged and can be approved only after agreement is reached by the principal and the Superintendent. Note: At no time, however, will equipment be loaned to the public to be carried outside the school.

16. Any exceptions to the requirements of this policy must be approved by the Board of Education. 17. Users of District facilities may place temporary signs or advertisements only on the day of the event.

Location of the signs or advertisements will be coordinated with the school principal. However, no signs or advertisements may be placed on or over or otherwise obscure school signs or marquees.

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Requests for use of school property shall be filed at least 30 days in advance, if feasible, and notification of approval or disapproval must be made no later than 2 weeks in advance. All scheduling of facilities, including fees, must be approved by the Superintendent or designee. (See Exhibit KG-R/E (1) and KG-R/E (2))

Form Use

Any non-school group must submit a Facilities Request Form (located in forms section) when requesting use of a Clarke County School District facility.

Any organization or group renting a School Facility shall be required to include a disclaimer in all materials published and distributed to anyone which shall provide that the meeting or activity being held at the School Facility is not endorsed by Clarke County School District or its governing authority, the Clarke County Board of Education.

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Exhibit Descriptor Code: KG-R/E (2) Use of School Facilities Date: June 13, 2013 CHARGES FOR USE OF FACILITIES

AREA IN FACILITY

SCHOOL

RELATED & ACC

GOVERNMENT

NON-SCHOOL GROUPS USAGE FEE

FACILITY RENTAL FEE UTILITY AND MAINTENANCE FEE TOTAL FEE

ELEMENTARY SCHOOL

1/4 DAY

1/2 DAY

FULL DAY

1/4 DAY

1/2 DAY

FULL DAY

1/4 DAY

1/2 DAY

FULL DAY

Classroom

No charge (NC) 50.00 100.00 200.00 40.00 80.00 160.00 90.00 180.00 360.00

Cafeteria NC 150.00 300.00 600.00 50.00 100.00 200.00 200.00 400.00 800.00 Kitchen* NC 100.00 100.00 100.00 40.00 80.00 160.00 140.00 180.00 260.00

Gymnasium NC 150.00 300.00 600.00 50.00 100.00 200.00 200.00 400.00 800.00 Parking Lot

** NC 100.00 200.00 400.00 0.00 0.00 0.00 100.00 200.00 400.00 Fields NC 100.00 200.00 400.00 0.00 0.00 0.00 100.00 200.00 400.00

MIDDLE & HIGH SCHOOL

1/4 DAY

1/2 DAY

FULL DAY

1/4 DAY

1/2 DAY

FULL DAY

1/4 DAY

1/2 DAY

FULL DAY

Classroom NC 50.00 100.00 200.00 40.00 80.00 160.00 90.00 180.00 360.00 Cafeteria NC 150.00 300.00 600.00 60.00 120.00 240.00 210.00 420.00 840.00 Kitchen* NC 100.00 100.00 100.00 40.00 80.00 160.00 140.00 180.00 260.00

HS Auditorium NC 200.00 400.00 800.00 60.00 120.00 240.00 260.00 520.00 1,040.00 Gymnasium NC 150.00 300.00 600.00 120.00 240.00 480.00 270.00 540.00 1,080.00

Gladiator Gallery NC 60.00 120.00 240.00 40.00 80.00 160.00 100.00 200.00 400.00

Parking Lot ** NC 100.00 200.00 400.00 0.00 0.00 0.00 100.00 200.00 400.00

Stadium Fields NC 200.00 400.00 800.00 60.00 120.00 240.00 260.00 520.00 1,040.00

All School Athletic

Fields NC 100.00 200.00 400.00 60.00 120.00 240.00 160.00 320.00 640.00 Track NC 100.00 200.00 400.00 60.00 120.00 240.00 160.00 320.00 640.00

Tennis Courts NC 100.00 200.00 400.00 40.00 80.00 160.00 140.00 280.00 560.00

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ACCA & OFFICE OF EARLY LEARNING

1/4 DAY

1/2 DAY

FULL DAY

1/4 DAY

1/2 DAY

FULL DAY

1/4 DAY

1/2 DAY

FULL DAY

Classroom NC 50.00 100.00 200.00 40.00 80.00 160.00 90.00 180.00 360.00 Activity

Room NC 60.00 120.00 240.00 40.00 80.00 160.00 100.00 200.00 400.00 Heritage

Hall Lobby NC 60.00 120.00 240.00 50.00 100.00 200.00 110.00 220.00 440.00 Media Center NC 100.00 200.00 400.00 40.00 80.00 160.00 140.00 280.00 560.00

Cafeteria NC 150.00 300.00 600.00 50.00 100.00 200.00 200.00 400.00 800.00 Kitchen* NC 100.00 100.00 100.00 40.00 80.00 160.00 140.00 180.00 260.00

SERVICE FEES

1/4 DAY

1/2 DAY

FULL DAY

1/4 DAY

1/2 DAY

FULL DAY

1/4 DAY

1/2 DAY

FULL DAY

Security Services *** 70.00 140.00 280.00 N/A N/A N/A 70.00 140.00 280.00

Custodial Services *** 50.00 100.00 200.00 N/A N/A N/A 50.00 100.00 200.00

Auditorium (sound)

tech *** 50.00 100.00 200.00 N/A N/A N/A 50.00 100.00 200.00 Auditorium

(lighting) tech *** 50.00 100.00 200.00 N/A N/A N/A 50.00 100.00 200.00

School Nutrition *** 50.00 100.00 200.00 N/A N/A N/A 50.00 100.00 200.00

Setting up/removing chairs or special set

ups *** 200.00 400.00 800.00 N/A N/A N/A 200.00 400.00 800.00 EQUIPMENT FEES

1/4 DAY

1/2 DAY

FULL DAY

1/4 DAY

1/2 DAY

FULL DAY

1/4 DAY

1/2 DAY

FULL DAY

Sound System &

Stage Lighting *** 60.00 120.00 240.00 N/A N/A N/A 60.00 120.00 240.00 ¼ day = 0 - 2 hours ½ day = 0 - 4 hours Full day = 0 - 8 hours *When a kitchen is used it is required to have a School Nutrition employee present and compensated per the above fee chart. **In the event the parking is used for profit by an organization the rental fee is TBD by the School District ***Refer to the Non-School Groups Usage Fees for Service Fees. Athletic Directors at high school and middle schools shall have the discretion to increase fees beyond that set forth in the fee schedule above based on the specific circumstances involved with the planned use of the facility.

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FUND RAISING ACTIVITIES ALL fundraisers require written approval from the school principal and the Superintendent, exceptions listed below. (See forms section for a Fundraiser Request form. Form must be completed in full for consideration) Policy JK, Solicitations, has recently been revised by the Clarke County School District Board of Education. Schools, student groups and other related organizations (parent groups, booster clubs) should carefully read Policy JK and comply with its guidelines. Also, the following accounting procedures should be followed: Teacher and other employees should not use school time or school facilities in connection with any personal

activity for personal financial profit outside the regular school program. Any contract or purchase for or on behalf of students by a school, such as pictures, rings; t-shirts, etc. should

be approved by the principal. All funds collected will be maintained in the school bank account. Under no circumstances shall funds be

deposited into any personal bank account. Each project will be maintained in a separate account within the internal accounts and labeled as a special project. For example: Special Project-Jewelry or DECA-Candy sales are accounts that may be used.

As in any other school activity, sound business practices should be observed. The price of the items to be

sold should be set high enough to ensure that an adequate profit is made or at least a breakeven point is obtained. In considering the level of adequate profit, the probability of unpaid items, bad checks, etc. must be taken into consideration.

Each project sponsor should maintain records on the number of items given to, the amount of money received

from, and the amount of items outstanding with each student. Records should also be maintained indicating that all items purchased have been inventoried at the time of

delivery as well as periodically throughout the fund raising period. Each product (along with the cost per item, retail price per item, and quantity) should be listed separately, when applicable.

The project should not extend past the project end date unless unusual circumstances occur and even then it

must be documented and approved by the principal. Fundraisers must be approved by the superintendent. The following are some exceptions:

A. Elementary schools: Group and individual pictures, paperback books and reading programs approved by the school principal, school yearbooks, school-produced publications.

B. Middle schools: Group and individual pictures, book club books, school produced publications,

school yearbooks, tickets to athletic events, and concession sales

C. High schools: Tickets to athletic events, annual ads and sales, athletic program ads, program sales, concession sales at school functions, newspaper ads and sales, literary magazine ads and sales, school stores, I.D. cards.

Fundraisers with a cash flow greater than $5,000.00 for the project should have a detailed procedures manual for that fundraiser. This manual will stay on file with reports for the month(s) that the fundraiser occurs.

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RECEIPTS

GENERAL INFORMATION & REQUIREMENTS All monies collected shall be recorded on a cash collection form or on a pre-numbered three-part receipt book. The original receipt will be issued to the person making the payment, the yellow copy will be turned in with the deposit and the pink copy must remain in the receipt book for a permanent record. Collection of fees and other money from parents or students may be handled in the homeroom, registration line, or office at the option of the principal. Only regular employees of the school may collect money and issue receipts. Exception: High schools may use trusted individuals who are not employees to collect money at athletic events. The primary source for local school receipts and related requirements include:

Donations/Awards/Grants/Gifts: Voluntary contribution from an individual or organization (i.e. PTO, PTA, Booster Clubs, Partners in Education supporters (i.e. local restaurants, local retailers & grocery stores). All donations must be deposited into general activity fund for entire schools benefit, unless donator states otherwise in writing.

Fundraising: The process of collecting money by selling items either presale or on hand product or by requesting donations either from individuals, or organizations. Activities must be approved by the principal and the Superintendent in writing and be consistent with local Board policy. All proceeds generated from fundraisers must be used for what they were intended for. Basic guideline to follow: Proceeds generated from a student /parent fundraiser should benefit the students who generated the funds (i.e. student pictures, yearbooks, school dance, book sales, school carnival, etc.)

Partners in Education Donations. Donations from private or public organizations or local retailers (such as

local restaurants & grocery stores) from spirit night fundraisers or partnership programs for education. These funds unless stated otherwise from the donator are typically intended for educational purposes, therefore should be deposited into the general activity fund.

Student Pictures fundraiser. Schools may sell student pictures at a packet price set by the company and the

principal.

Publications fundraiser. The selling price of school newspapers, yearbooks, and other publications shall be set at a point consistent with good business practices so that the maximum number of students may benefit from the publications.

School Store fundraiser. Merchandise that is needed by pupils to facilitate classroom instruction and to

accommodate pupils may be sold in school stores. Inventory/daily sales reports must be generated either through a register report or daily inventory per item count of sales.

Vending machine commissions. Vending machines are installed in the individual schools in accordance

with Clarke County School district contracts. The operation of the machines must follow state and local Board policy. Typically vending machine proceeds are generated by the staff/faculty therefore funds may be deposited into undesignated activity fund.

Athletics. The collection of funds may be derived from any or all of the following activities: sale of tickets,

game guarantees in accordance with mutual agreement, television and radio rights, program sales, concession sales, donations, and other sources consistent with local Board policy.

Undesignated/sunshine activity. This account is set up as a trust fund and used to deposit staff generated

funds such as a vending machine in the teacher’s lounge, sunshine dues, jeans day dues, staff receipts for spirit wear purchases, donations to be used to purchase gifts and flowers for school staff due to sickness, celebrations, staff incentives or to purchase meals/snacks when an agenda and attendee list is not available. (Gift and Donation guidelines apply)

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After School Program. Fees shall be approved by the superintendent and shall be consistent throughout the district. The ASP fees collected should be remitted intact to Central Office bi-weekly, unless otherwise indicated by Business Services.

Collections for School Board. These collections include payments received for lost or damaged textbooks, damage to buildings or equipment, Technology Device fees, Summer school and After-School Program fees as well as other types of tuition. Collections for the school board should each be maintained in a separate account and remitted to central office by the end of the school year unless otherwise indicated by Business Services.

Crowd funding donation sites (ie gofundme, donorschoice, etc.) Written permission must be obtained from school principal prior to posting on crowdfunding site, request must include: 1) Exact verbiage that will be posted on site 2) Pictures that will be posted on site 3) Purpose 4) Monetary goal Do keep in mind… No reference should be made to Clarke County School District No pictures of Clarke County School District students are to be used. Once funds are received by the school, standard donation procedures are to be followed per policy DFK-R (1) Gifts and Bequest. DONATIONS, AWARDS, GRANTS, GIFTS Procedures to be followed by teachers and other employees who collect these funds are as follows: Important: Individual donations, awards, gifts or grants of any denomination require a short memo from the donator stating how the funds are to be used. All gifts, grants, awards and donations which are valued at $1,500 or more must be approved by the

Superintendent.

Gifts, grants, awards and donations to individual schools which are valued at $300 or more must be approved by the principal who shall notify the Superintendent the nature and value of the gift, and how it complies with each of the criteria established by Board of Education Policy DFK/JLB.

Teachers or other authorized personnel may accept on behalf of the schools gifts or donations valued at less than $300, and shall immediately report the nature and value of such gifts and donations to the principal or other higher authority.

Any and all property donated to and for school use shall become the property of the school system, shall be under the control of the Board of Education, and may be disposed of as the Board sees fit.

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COLLECTIONS OF ADMISSION TO EXTRA-CURRICULAR ACTIVITIES Extra Curricular activities such as, but not limited to athletic events, dance ticket sales, field day ticket sales, concession sales, play ticket sales. A Report of Tickets Sold form must be completed and signed by the person in charge of the event sales for each activity of the school where tickets are sold. Admission tickets shall be pre-numbered and used for all extra-curricular activities. If it is necessary to sell tickets at more than one location, such as two gates at a football game, a form shall be completed for each location and a record maintained for the ticket numbers issued to each seller. Proceeds from night performances shall be counted as soon as possible and receipts issued to those making collections. If it is not possible to count money the night of the performance, the money shall be placed in a bank bag and placed in the bank night depository. The money shall be retrieved on the following workday, counted, receipted, and deposited in the proper manner. A copy of the deposit slip shall be attached to the Report of Tickets Sold. The Report of Tickets Sold shall be verified and signed by the athletic business manager and submitted to the bookkeeper. All proceeds collected should be turned in intact and deposited. All payments for work by CCSD staff and non-CCSD staff such as gate workers, security personnel or clean-up personnel, etc. should follow standard procedures for contracted services. See Contracted Services for more information. It is recognized that errors may occur in making change and that the actual cash received may not always agree with the number of tickets to be accounted for. For this reason, any differences in the cash to be accounted for and the actual cash received shall be shown on the Report of Tickets sold. This form shall be signed by both the gatekeeper and the principal. (See forms section for Report of Tickets Sold Form)

152


COLLECTIONS BY STAFF OUTSIDE OF SCHOOL OFFICE Collection procedures to be followed by teachers and other employees who collect money outside of school office are as follows: All monies received should be recorded on a numbered receipt OR a completed Cash Collection form.

The receipt or cash collection form should include all vital information (i.e. full name, date received, purpose, form of payment, amount received, and student name) (See forms section for Cash Collection Form)

At the end of the day, count all money received and compare the total with the Cash Collection Form or receipt book. The totals should agree. If totals do not agree a short detailed explanation should be submitted along with the paperwork.

Cash refunds and or cash purchases from monies collected are not allowed. Deliver the money and the Cash Collection Form or the receipt book to the school office. Obtain a receipt from the school office for the total money delivered or a signed copy of the cash

collection form from office staff counting the deposit. All funds collected should be turned into the office daily. Cash collection form should not be used for

multiple days; one form per day, per activity.

COLLECTIONS BY OFFICE PERSONNEL Collection procedures to be followed by office personnel are as follows: All monies received should be receipted on a daily basis. A pre-numbered three part receipt book should

be used for this purpose OR complete the “for office use only” area at the bottom of cash collection forms. (for cash collections forms: if not issuing a receipt you must make a copy of the signed form to serve as a receipt for the person turning in the funds)

Endorse checks with CCSD- for Deposit Only Stamp provided, immediately when checks are received. Verify that the totals on the Cash Collection Form or the receipts backup match the total amount of

money received. The cash collection forms and receipts books must be maintained for a five-year period and are subject to

examination during the school audit. When a teacher receipt book is used, the receipt copies shall be maintained in the receipt book.

Once all monies have been receipted, the receipts or cash collection sheet and all supporting documentation should be given to the person responsible for preparing the deposit.

DEPOSIT PROCEDURES Deposit procedures to be followed by the depositor are as follows: Schools must make deposits at least twice a week through the deposit pickup service. Cash kept in the

building must be stored in the secured school safe. See diamond number three below. Deposits must be made in a timely manner, within 5 business days of receipt date. Timely deposits are

those deposited within 5 business days of receipt date or cash collection form date. The total of monies receipted in the pre-numbered receipt book shall always equal the sum of monies

deposited into the bank. All monies collected, along with all receipt backup, shall be stored in secured school safe until deposit

pickup service date. Deposit slips shall be prepared in duplicate and signed by the deposit preparer. All duplicate deposit slips

must be maintained for audit purposes. The copy of the bank receipt from the deposit should be attached to the duplicate deposit slip and paper

receipts to provide an audit trail.

153


DEPOSIT PICKUP SERVICE PROCEDURES All deposits are to be placed in a tamper-proof evident bag. The bag must be properly completed with customer name, location number, date, deposit preparer’s name and deposit amount in order to ensure deposit is delivered and deposited into the correct account. All deposits are to be properly recorded in the “Dunbar Red Book” (areas to complete are outlined in

black) listing each bag number, brief description, and total amount of money placed in the bag for deposit. The barcode label in the “Dunbar Red Book” must be placed on the back of the corresponding tamper-proof bag. Upon the deposit pickup service representative’s arrival he/she will request the red book and the identification cards for scanning. Representative MUST complete the red section area with his/her signature, pickup date and time.

Tamper-proof bag strips must be kept on file for audit and insurance requirements. Note: Red signature books are to be kept in a safe location; Dunbar will access a $25.00 replacement fee for lost books.

154


SAFE ACCESS CODES AND PROCEDURES SETUP

1) School Staff: access to mail slot only -No code required 2) Master Code: Access to both safe doors – MUST only be Principal/Director 3) Cash/Check Receiver: Access to the upper safe door (Slot drops into top door)

User 1: Receptionist User 2: Backup for User 1 (suggestion: usually Assistant Principal)

4) Deposit: Access to the bottom safe door –

User 3: Bookkeeper User 4: Backup for User 3 (suggestion: usually principal)

Note: The titles listed above are only suggestions, the Principal may assign safe access as he/she sees fit, as long as there is a clear establishment of separation of duties. Reminder: Bookkeeper is not to be part of the receiving process or have access to the top door of safe. Mail slot is to be used by CCSD School staff to drop off funds in a properly labeled inner-office envelope, with proper backup documentation. The person whom is writing out receipts is responsible for assuring all monies in the top section of safe are receipted on a regular basis. Once the receipts have been prepared, the receipts and all corresponding backup should be turned into the person responsible for preparing the deposit. The person responsible for preparing the deposit should store the deposit in the bottom section of safe until deposit pickup service date. Monies should not be kept in cabinet or desk drawer overnight.

155


DISBURSEMENTS APPROPRIATE EXPENDITURES

School checking account activity funds should be used for the furtherance of the educational process at the school level. That end may be met though a variety of activities specific to the needs of each school. These activities may cover achievement incentives, motivational materials, small maintenance projects, beautification projects, and needs which may be specific to the individual school. Expenditures must be for educational purposes and are to be given the broadest significance. This expression is broad enough to cover all things necessary or incidental to the furtherance of education. However, logic and common sense should be applied as judgments are made in this area.

PROHIBITED EXPENDITURES The following types of expenditures shall not be made from internal accounts: Salaries, including overtime or bonuses Personal loans All gifts for employees should be purchased with undesignated/sunshine funds. No gift card purchases

allowed. Expenditures for purposes other than for which the revenues or receipts were solicited or collected (i.e.,

use for field trip receipts for items other than field trips) Individual memberships. The state auditor has ruled that individual memberships are of a gratuitous

nature. The only allowable memberships are professional memberships that directly relate to the execution of duties as it benefits CCSD, a membership that is required by the position's professional license, or a non-educational institutional membership (i.e. Sam's Club) which benefits an individual school. All payments should be paid using a school district check. A non-educational membership, which only benefits an individual school, should be paid with the school checking account.

GENERAL INFORMATION & REQUIREMENTS All payments must be supported by adequate documentation which consists of the following:

1. Payment Request/Purchase Order Form, approved prior to purchase 12-06 PAYMENT REQUEST-PURCHASE ORDER FORM.doc(see forms section) 2. Original or copy of original contract, detailed invoice or receipt with description of purchase. 3. Proof of delivery (receiver signature & date received will suffice) 4. Meal purchases for meetings require the following: attendee list and agenda (“Lunch” must be listed as part of the agenda) 5. Void checks must all have a completed Void check recap form attached. 12-05 VOID CHECK RECAP.doc (see forms section) Note: Payment request must be completed in full with all vital information (i.e. Principal approval signature, approval amount, approval date)

All invoices must be paid within vendor’s terms or within 30 days of invoice date

All approved purchase reimbursements must be submitted to the school bookkeeper within 30 calendar days

after the expense has been incurred. Request submitted after the 30 calendar days are not eligible for reimbursement.

All disbursements must be made by school checks, never in cash or credit. No check shall be made payable to "CASH." The use of Blank Check is not allowed. Registration fees (conferences, athletic events, competitions, etc.) are the only travel expense that may be paid

from the school checking account.

156


The principal may establish procedures at the school level with regard to issuing of checks and should do so

in writing. The check documentation should be filed in check numerical order. The records are subject to review by both

internal auditor and independent auditor at any given time unannounced. Files should be maintained in good order at all times.

The payment request form “For Bookkeeper use only” section should be completed to indicate the check

number, bookkeeper signature, fund number/name, amount paid on check after the check has been issued and signed.

School Board Revenue collected throughout the school year (i.e. lost/damaged textbooks, summer school,

device fees, after-school program etc.) must be remitted to the Clarke County School District no later than August of the following school year.

All revenue due to the Clarke County School District for After-School funds must be remitted to Central Office bi-weekly, unless otherwise indicated by Business Services.

Change Orders for starter box money A change order request form must be completed and approved by principal prior to request being made from bank. The change order requested should be made by phone following the instructions on the “Vault 360 Change Order Guide” provided via email to each bookkeeper. The total change order amount will be debited to the school checking account, and an adjusting entry to record the debit will be required. Delivery of change will be made to the school by the deposit pickup service on your regularly scheduled deposit pickup date. Starter box monies for one day events must be returned to the principal at the end of the event day, in full. Starter box monies for athletic events must be returned in full no later than the end of every season, unless otherwise specified by the school principal. Note: The return of starter box money should be entered as a separate receipt entry in Student Activity Module. TRAVEL EXPENSE PRE-PAYMENTS & REIMBURSEMENTS Pre-payment and/or reimbursement for travel expenses (i.e. mileage, meals, lodging, airfare, gasoline, etc.) are not allowed from the school checking account funds directly. All CCSD employee travel expenses are to be processed through the general fund. The Clarke County School District Accounts Receivable may invoice the school for travel expenses incurred and payment may be reimbursed to Clarke County School District from the school checking account. (See Employee Travel & Conference Reimbursement for complete guidelines) APPROVAL BY ASSOCIATE SUPERINTENDENT FOR DISTRICT SERVICES The following types of expenditures require the written authorization by the Associate Superintendent for District Services: All equipment, leased, purchased, rented, or borrowed, which is to be attached to the building or which will

require the use of public utilities. (Equipment: any field day use equipment that will be used by or in close proximity to or by students such as popcorn machine, dunking booth, chocolate fountain, photo booth, etc.)

Buildings or permanent attachments to buildings or other structures. Bleachers or playground equipment which may involve risks to students.

157


PAYMENTS FOR SERVICES

All service payments should be processed through Munis: Accounts Payable or Payroll.

Services: is when an individual or company prepares repairs or does something for you without providing you with an actual item. If you are not actually receiving an item from that person or company, they are probably providing you with a service. For example: If you purchase a shirt from a business, goods are being provided. However, if you give a business a shirt to embroider, they are providing a service. Situations may develop in which a principal will need to contract with individuals or companies for services to promote efficiency in school operations (i.e. but not limited to additional typing for a special project, consultants, caterers, speakers, additional custodial services after a special school event, charter/chauffer services). If these situations occur, the principal may contract for the service using one of the procedures described below. The principal may not contract for services that extend beyond his/her employment contract. Current CCSD Employee – AWA Athletic Coaches – Temporary Employee Packet Person with a set schedule & supervisor – Temporary Employee Packet Person coming in to do a training – Pay through an invoice via Accounts Payable Additional Work Agreements (AWA) Services Obtained from Active Clarke County School District Employees. All compensation for service payments to any school district employee must be paid through district payroll as an exception payment. Employees include anyone on school district payroll, including nutrition department staff, custodians, and substitutes. In this case, payments will be made as part of the regularly scheduled payroll. Payments to school district employees may be made only for work performed outside of normal working hours and for work performed solely at the option of the employee. An Additional Work Agreement (AWA) is to be used to establish these payments. The Additional Work Agreement should be completed and approved as directed on the form. The source of funds should be specified and schools will be invoiced for any services to be paid from school checking account. Temporary Employee Packet (used for Athletic Coaches and Temporary employees with a set schedule and supervisor). Those who meet the qualifications for a temporary employee will be paid through payroll like all employees and a time sheet must be submitted to payroll for pay to be processed. Temporary Work Agreement (TWA) In most cases a TWA packet will not be used, most services received will meet the qualification for either an AWA or a Temporary Employee. Should this not be the case contact Human Resources Director to clarify the appropriate packet to use is a TWA. Field Trips Field trips requiring the use of charter bus services, tour guide services, driver services, etc. Please refer to section 10 Field trips of the CCSD Accounting Manual.

158


SALES TAX Effective 7/1/96, section 48-8-3, paragraph 39 of the Official Code of Georgia exempts from sales tax all “sales by any public or private school containing any combination of grades kindergarten through 12 of tangible personal property, concessions, or of tickets for admission to a school athletic event or function, provided that the net proceeds from such sales are used solely for the benefit of such public or private school or its students.” This change eliminates the requirement that schools pay sales tax on items purchased for resale as long as the proceeds from resale are used for school purposes. Vendors must have a Certificate of Exemption (Form ST-5) on file in order to sell to the school tax-exempt. (See Forms section) Complete this form in the following manner: Fill in the vendor (supplier) name and address at the top of the form. Item 5 should be checked. * In the space after KIND OF BUSINESS ENGAGED IN BY PURCHASER, enter “Public School.” * In the space provide for Certificate of Registration No., enter “Board of Education, Clarke County, Georgia.”

* The principal should sign at the bottom. Mail the completed form to the vendor (supplier). * These items have been entered on the form included in the accounting manual. Note: The Sales and Use Tax Certificate of Exemption form can only be used when

paying with a school check from the school checking account. The Sales and Use

Tax Certificate of Exemption form can not be used when paying with personal

funds.

159


ACCOUNTING RECORDS The general activity fund is the primary fund of school internal accounts. Other funds may be established as the need arises. The purpose of a fund is to identify the receipts and disbursements associated with a particular activity. Each fund will have a cash balance. To simplify record keeping, only minimum number of funds should be established. At year-end, each fund shall have a zero or positive balance. Funds shall not be operated with negative cash balances. Understandable exceptions may be returned checks at year end. ACCOUNTING SYSTEM Each school must use an approved accounting system. The system should consist of the following: Checkbook or check register with current balance Cash receipts journal Cash disbursements journal Cash control account by fund.

At month-end, the cash balances of all funds must agree with the checkbook or check register balance. FUND ADJUSTMENTS It may become necessary to post an adjustment to cash account and fund account in order to account for NSF check, deposit discrepancy, or bank fees. Adjustment records must be kept on file, signed by school principal along with supporting backup explaining the need for the adjustment. When completing the adjusting entry keep in mind RECEIPS will increase the fund balance and DISBURSEMENTS will decrease the fund balance. FUND TRANSFERS It may become necessary to transfer monies from fund to fund, either to correct a data entry error, to cover a negative balance or to transfer inactive funds. A transfer form must always be completed and attached as well as any other supporting backup which justifies the need for the transfer. Once transfer form and backup has been gathered all should be emailed to internal auditor to complete. (Original is to be kept at school)

• Transfer to correct an error in posting should have a copy of original entry showing error attached as backup to transfer receipt.

• Negative balance transfer should be taken care of as soon as possible, but only funds from the

general activity fund may be used to cover the negative balance. For example: Funds from the general activity fund may be used to cover a negative balance for the band activity fund, but the band activity fund cannot cover a negative balance for the general activity fund or for athletic activity funds.

• Inactive funds can only be transferred to the school checking account general activity fund.

Note: General activity funds must never be used to cover a negative balance for the undesignated/sunshine fund. Transfers must be approved by the principal and fund/account sponsor, if appropriate. The transfer must be in writing on a transfer form and include the following: Fund of incoming transfer Fund of outgoing transfer Dollar amount Detailed reason for transfer Approval signatures

The record of transfer must be maintained with other accounting information. The transfer must be posted to the cash balance of the funds affected.

160


SAMPLE LIST OF APPROVED EXPENDITURES FROM THE SCHOOL CHECKING ACCOUNT

Staff/Office Conference, workshops and meeting expenses with adequate backup (i.e. meal and/or refreshments: the agenda should list “lunch” or “refreshments will be provided” in addition to an attendee list). Other allowed reimbursable items: Postage, conference registration, dues and fees (institutional/school memberships only), professional magazines and books, classroom items, contracted services, office supplies, any supplies or equipment for Professional Development. NOTE: Employee flowers and gifts must be purchased only though the undesignated/sunshine fund. The purchase of gift cards is not allowed. (Not for staff, students, nor volunteers) Students Trophies, awards, certificates and plaques, pens, pencils and paper, games, first aid supplies, field trips, assemblies, fine arts presentations, instructional materials, flowers, balloons, and gifts for student illness, student birthday recognition; film and development, public relations, school spirit; refreshments for special occasions; registration fees for competitions, region dues at high school level, perfect attendance, lunchroom participation, student of the week; and Honor Roll. NOTE: Any supplies or equipment for student use. Instructional Computer and software; copy machines and supplies; fine arts; speaker; audio visual equipment and repairs; consumable supplies; books and workbooks; weekly readers; professional library materials; school news; scan-tron supplies; media center materials; computer repairs; library books; admission fees and events; cooking supplies; and various class projects. Building and Grounds Landscaping, furniture, file cabinets, art work, table cloths and cleaning of cloths, washer and dryer, microwave, cleaning supplies, shrubs and fertilizer, table and chairs, bookcases, rental of equipment to clean carpet, hammers and general tools, weather radios, refrigerators, and furniture.

161

Forms

162

School/DeptProgram MgrIssue Date

Journal Ref 1Journal Ref 2

From= (-)To = (+) Revised Budget

Current Transfer Request

Budget After Requested Transfer

From - 0.00 - To - - - From - 0.00 - To - - - From - 0.00 - To - - - From - 0.00 - To - - - From - 0.00 - To - - - From - 0.00 - To - - - From - 0.00 - To - - - From - 0.00 - To - - - From - 0.00 - To - - -

-$ -$ -$

Prepared By Date Accounting Received By Date

Program Manager Approval Date Accounting Entered By Date

Supervisory Approval Date Accounting Posted By Date

REQUEST FOR BUDGET TRANSFER/AMENDMENT IN MUNISFiscal Year 2017 - 2018

Instructions: 1. HEADER & REASON FOR TRANSFER: Fill out the header section and the reason for the transfer/amendment.2. FROM GL ACCT #: Enter a GL account where you have available funds. 3. FROM GL ACCT # REVISED BUDGET: Can be found in 3rd column on the YTD Budget Report. 4. FROM GL ACCT # CURRENT TRANSFER REQUEST: Enter amount in current transfer request field as "negative". Do not use available balance. 5. TO GL ACCT #: Enter the GL account where you need funds moved into. 6. TO GL ACCT # REVISED BUDGET: Can be found in 3rd column on the YTD Budget Report. 7. TO GL ACCT # CURRENT TRANSFER REQUEST: Enter amount in current transfer request field as a "positive" number.

REMINDER: The current transfer request should net out zero in the total section at the bottom. Transfer whole dollars only. Do not move cents.

Reason for Transfer/Amendment

General Ledger Account Number

TOTALS

Budget Transfer Journal #Effective Date

163

STATE OF GEORGIA CERTIFICATE OF EXEMPTION OF LOCAL HOTEL/MOTEL EXCISE TAX

ATTENTION: GEORGIA HOTEL AND MOTEL OPERATORS

Effective April 2, 1987, Act Number 621 amending Official Code of Georgia Annotated Section 48-13-51 provides that Georgia state or local government officials or employees traveling on official business should not be charged county or municipal excise tax on lodging, often referred to as local hotel/motel tax. Upon verification of the identity of the government official or employee identified below, Georgia hotel and motel operators are required to exempt the individual from any applicable tax(es), as outlined below.

Tax Acceptable Payment Methods Required Form(s) – Provided by the

Traveler Occupancy Tax (local, county, or municipal lodging, or excise tax)

ALL payment methods accepted (Personal or Government payment)

State of GA Certificate of Exemption of Local Hotel/Motel Excise Tax

A copy of this exemption form must be maintained with hotel tax records to document the individual’s status as a government official or employee traveling on official business. If you have any questions, please contact the traveler’s accounting or fiscal office contact, identified below.

CERTIFICATION:

This is to certify that the lodging obtained on the date(s) identified below was required in the discharge of my official duties for the named agency, and qualifies for exemption of the local hotel/motel excise tax under Official Code of Georgia Annotated Chapter 48-13 (as amended by Act 621, Georgia Laws 1987). Signature of Official or Employee____________________________________ Date ________________ Please complete below: Name of Official or Employee ______________________________________________________________________ Title of Official or Employee _______________________________________________________________________ Government Agency Represented __________________________________________________________________ Accounting/Fiscal Office Contact Name ____________________________________ Phone No._________________ Date(s) of Lodging _______________________________________________________________________________

NOTE: Government officials or employees are also exempt from Georgia State Sales Tax when individuals submit the “Department of Revenue Sales Tax Certificate of Exemption Form (ST-5)” to hotel operators. Thepayment methods that are applicable to the exemption of this sales tax are either a State of Georgia issued credit card or payments made by directly billing the governmental organization.

Clarke County School DistrictLarry Hammel, CFO 706-546-7721

164

EMPLOYEE EXPENSE STATEMENT

Name Employee # Headquarters

Street City StateReason for Travel

Date Total Trans.

Breakfast Lunch Dinner TotalMeals

Total Subsist.

TOTAL TOTAL TOTALMILES 0 TRANS. OTHER

PO NUMBER

APPROVAL Supervisor Signature Required

0 0

0.000.00

0.00

0 0

-$

This is the total that will be paid.

-$

0.00

0.00

0.00

0.00

0.00

0.000.00

0.00

0.000.00

Memo Identify Other

Expenses

0

0

0

0 0.000.00

0.00

Zip CodePlace of Residence

Month Ending

Auto License #

Lodging (Attach

Reciepts)

0

0.00

(2) Daily Commute Mileage

One Way

0.00

0.00

(1) - (2) = Mileage

to be reimburse

0

Date

Employee Signature Date

I do solemly swear, under penalty provided by law, that the above statements are true and I have incurred the described expenses and the local use mileage in the discharge of my official duties for the local school system.

Odometer Beginning

Ending

0

0

Time Departed Arrived

From To

(1) Local Use

Miles

TOTALSUBSIST

TOTAL TO BE REIMBURSED

0.00

0.00

-$

0 0.000

0

0 0.00 0.00

0

TRANSPORTATION SUBSISTENCE OTHER

-$

Meal Receipts Not Required Unless Otherwise Specified By Fund Source

Other Expenses (Amount)

0.00

0

0.00

0.00

CCSD/JLF Updated: 07/17

BASED ON .535/MILE

165

ST-5 (Rev. 10/2016)

STATE OF GEORGIA DEPARTMENT OF REVENUE

SALES TAX CERTIFICATE OF EXEMPTION GEORGIA PURCHASER

To: SUPPLIER DATE SUPPLIER’S ADDRESS CITY STATE ZIP CODE

THE UNDERSIGNED HEREBY CERTIFIES that all tangible personal property purchased or leased after this date will qualify for tax-free or tax exempt treatment as indicated below. (Check the Applicable Box)

1. Purchases or leases of tangible personal property or services for RESALE ONLY. O.C.G.A. § 48-8-30. A sales and use tax number is required unless the purchaser is one of the following: church, qualifying tax exempt child caring institution, tax exempt parent-teacher organization or association, private school (grades K-12), nonprofit entity raising funds for a public library, member councils of the Boys Scouts of America or Girl Scouts of the U.S.A. TAX-FREE TREATMENT DOES NOT EXTEND TO ANY PURCHASE TO BE USED BY THE PURCHASER, INCLUDING ITEMS THE PURCHASER WILL DONATE. O.C.G.A. §§ 48-8-3(15), (39), (41), (56), (59), (71).

2. Purchases or leases of tangible personal property or services made by the United States government, the state of Georgia, any county or

municipality of this state, fire districts which have elected governing bodies and are supported in whole or in part by ad valorem taxes, or any bona fide department of such governments when paid for directly to the seller by warrant on appropriated government funds. A sales and use tax number is not required for this exemption. O.C.G.A. § 48-8-3(1).

3. Sales of tangible personal property and services made to the University System of Georgia and its educational units, the American Red

Cross, a Community Service Board located in this state, Georgia Department of Community Affairs Regional Commissions, or specific qualified authorities provided with a sales tax exemption under Georgia law. A sales and use tax number is not required for this exemption. O.C.G.A. §§ 37-2-6.1(d), 48-8-3(8), 50-8-44.

4. The sale, use, consumption, or storage of materials, containers, labels, sacks, or bags used for packaging tangible personal property for

shipment or sale. Materials purchased at a retail establishment for consumer use are not exempt. A sales and use tax number is not required for this exemption. O.C.G.A. § 48-8-3(94).

5. Aircraft, watercraft, motor vehicles, and other transportation equipment manufactured or assembled in this state when sold by the

manufacturer or assembler for use exclusively outside this state and when possession is taken from the manufacturer or assembler by the purchaser within this state for the sole purpose of removing the property from this state under its own power when the equipment does not lend itself more reasonably to removal by other means. A sales and use tax number is not required for this exemption. O.C.G.A. § 48-8-3(32).

6. The sale of aircraft, watercraft, railroad locomotives and rolling stock, motor vehicles, and major components of each, that will be used

principally to cross the borders of this state in the service of transporting passengers or cargo by common carriers and by carriers who hold common carrier and contract carrier authority in interstate or foreign commerce under authority granted by the United States Government. Replacement parts installed by carriers in such aircraft, watercraft, railroad locomotives and rolling stock, and motor vehicles that become an integral part of the craft, equipment, or vehicle are also exempt. The exemption does not extend to private or contract carriers. O.C.G.A. § 48-8-3(33)(A).

7. Purchases or leases of tangible personal property or services made by the Federal Reserve Bank, a federally charted credit union, or a

credit union organized under the laws of this state. A sales and use tax number is not required for this exemption. 12 U.S.C. §§ 531, 1768 § 1768; O.C.G.A § 48-6-97.

Under penalties of perjury, I declare that I have examined this certificate and, to the best of my knowledge and belief, this certificate is true and correct and made in good faith, pursuant to the sales and use tax laws of the State of Georgia. Further, I understand that any tangible personal property obtained under this certificate is subject to sales and use tax if the purchaser uses or consumes the property in any manner other than indicated above.

Purchaser’s Name: Sales Tax Number:

Purchaser’s Type of Business:

Purchaser’s Address:

Printed Name and Signature: Title:

Telephone Number: Email:

Supplier must secure and maintain one properly completed certificate of exemption from each purchaser making purchases without the payment of tax.

(IF REQUIRED)

RETAILER STORE/VENDOR NAME

RETAILER STORE/VENDOR ADDRESS

CLARKE COUNTY SCHOOL DISTRICT

PUBLIC SCHOOL EDUCATION - SALES AND USE TAX NUMBER IS NOT REQUIRED

P.O. BOX 1708, ATHENS, GA 30603-1708

SAMPLE

166

ST-5 (Rev. 10/2016)

STATE OF GEORGIA DEPARTMENT OF REVENUE

SALES TAX CERTIFICATE OF EXEMPTION GEORGIA PURCHASER

To: SUPPLIER DATE SUPPLIER’S ADDRESS CITY STATE ZIP CODE

THE UNDERSIGNED HEREBY CERTIFIES that all tangible personal property purchased or leased after this date will qualify for tax-free or tax exempt treatment as indicated below. (Check the Applicable Box)

1. Purchases or leases of tangible personal property or services for RESALE ONLY. O.C.G.A. § 48-8-30. A sales and use tax number is required unless the purchaser is one of the following: church, qualifying tax exempt child caring institution, tax exempt parent-teacher organization or association, private school (grades K-12), nonprofit entity raising funds for a public library, member councils of the Boys Scouts of America or Girl Scouts of the U.S.A. TAX-FREE TREATMENT DOES NOT EXTEND TO ANY PURCHASE TO BE USED BY THE PURCHASER, INCLUDING ITEMS THE PURCHASER WILL DONATE. O.C.G.A. §§ 48-8-3(15), (39), (41), (56), (59), (71).

2. Purchases or leases of tangible personal property or services made by the United States government, the state of Georgia, any county or

municipality of this state, fire districts which have elected governing bodies and are supported in whole or in part by ad valorem taxes, or any bona fide department of such governments when paid for directly to the seller by warrant on appropriated government funds. A sales and use tax number is not required for this exemption. O.C.G.A. § 48-8-3(1).

3. Sales of tangible personal property and services made to the University System of Georgia and its educational units, the American Red

Cross, a Community Service Board located in this state, Georgia Department of Community Affairs Regional Commissions, or specific qualified authorities provided with a sales tax exemption under Georgia law. A sales and use tax number is not required for this exemption. O.C.G.A. §§ 37-2-6.1(d), 48-8-3(8), 50-8-44.

4. The sale, use, consumption, or storage of materials, containers, labels, sacks, or bags used for packaging tangible personal property for

shipment or sale. Materials purchased at a retail establishment for consumer use are not exempt. A sales and use tax number is not required for this exemption. O.C.G.A. § 48-8-3(94).

5. Aircraft, watercraft, motor vehicles, and other transportation equipment manufactured or assembled in this state when sold by the

manufacturer or assembler for use exclusively outside this state and when possession is taken from the manufacturer or assembler by the purchaser within this state for the sole purpose of removing the property from this state under its own power when the equipment does not lend itself more reasonably to removal by other means. A sales and use tax number is not required for this exemption. O.C.G.A. § 48-8-3(32).

6. The sale of aircraft, watercraft, railroad locomotives and rolling stock, motor vehicles, and major components of each, that will be used

principally to cross the borders of this state in the service of transporting passengers or cargo by common carriers and by carriers who hold common carrier and contract carrier authority in interstate or foreign commerce under authority granted by the United States Government. Replacement parts installed by carriers in such aircraft, watercraft, railroad locomotives and rolling stock, and motor vehicles that become an integral part of the craft, equipment, or vehicle are also exempt. The exemption does not extend to private or contract carriers. O.C.G.A. § 48-8-3(33)(A).

7. Purchases or leases of tangible personal property or services made by the Federal Reserve Bank, a federally charted credit union, or a

credit union organized under the laws of this state. A sales and use tax number is not required for this exemption. 12 U.S.C. §§ 531, 1768 § 1768; O.C.G.A § 48-6-97.

Under penalties of perjury, I declare that I have examined this certificate and, to the best of my knowledge and belief, this certificate is true and correct and made in good faith, pursuant to the sales and use tax laws of the State of Georgia. Further, I understand that any tangible personal property obtained under this certificate is subject to sales and use tax if the purchaser uses or consumes the property in any manner other than indicated above.

Purchaser’s Name: Sales Tax Number:

Purchaser’s Type of Business:

Purchaser’s Address:

Printed Name and Signature: Title:

Telephone Number: Email:

Supplier must secure and maintain one properly completed certificate of exemption from each purchaser making purchases without the payment of tax.

(IF REQUIRED) CLARKE COUNTY SCHOOL DISTRICT

PUBLIC SCHOOL EDUCATION - SALES AND USE TAX NUMBER IS NOT REQUIRED

P.O. BOX 1708, ATHENS, GA 30603-1708

167

Updated 7/2012

VOID CHECK RECAP

Check Number: _______________ Check Date: _________________ Check Amount: $ _____________ Date Stop Payment was reported and approved: _______________________ (attach stop payment approval from bank) Reason for Void: (must include detailed explanation) _____________________________ _______________________________________________________________________________ Replacement check issued: YES or NO Replacement check number: ____________ Replacement check Date: _____________ Replacement check Amount: $_____________

168

Vendor Number: ___________

Updated 6/2017

PAYMENT REQUEST/PURCHASE ORDER FORM Purchase Date: _________________ School/Department: Purchase will be made by: _______________________Check payable to: _______________________ Purchaser is requesting to spend approximately: $__________________ These funds are being spent for: (Please be specific, include event and give details as to how items purchased will be used.) ____________________________________________________________________________________ I understand that I am to provide an invoice or detailed receipt for this purchase, within 30 calendar days from invoice and/or purchase date, in order for the purchase to be eligible for reimbursement. ___________________________________ Teacher/Sponsor (Person requesting approval)

For Principal/Director use only (all lines must be completed) Maximum amount allowed to spend: $__________________________Fund/Account: ___________________ Principal/Director signature: ______________________________Approval Date: _____________

Note: purchase should be made on or after approval date.

For Bookkeeper use only – Reimbursement from Local Account Fund/Account: _________________Check Number: ______________ Actual Check Amount: _________ Bookkeeper signature: _________________________________ If check amount is more than the approved amount above, obtain Principal’s approval signature below. Principal/ Director Approval: ________________________________ Date: __________________

For Bookkeeper use only – Reimbursement from District Funds by PO Munis Acct # ________________________________________________________________________ Requisition #____________________________ PO #:___________ ______________________ Copy of this form and receipt/invoice sent to AP office on: ___ ___________________________________

169

Updated 6/2017

CASH COLLECTION FORM

TEACHER NAME (print):

TEACHER SIGNATURE:

PURPOSE:

DEPOSIT TO Fund:

Faculty/Staff: 1) Funds are to be turned in to the office daily. Use one form per day, per event. 2) If you cross out names/payments you must write an explanation on the back of the form.

DATE CASH/

CHECK # RECEIVED FROM

Must list first and last name AMOUNT

$

$

$

$

$

$

$

$

$

$

$

$

$

$

TOTAL AMOUNT COLLECTED $

For office use only: Must be completed in lieu of receipt and a copy made for the person turning in the funds. Amount received: $ ____________ Date received: __________________Received by: __________________________________

170

For office use only: Must be completed in lieu of receipt and a copy made for the person turning in the funds. Amount received: $ ____________ Date received: __________________Received by: ______________________________ Updated 7/2016

Concession Sales Report

Event Title: _____________________ Date of Event: _____________Account # ________________

Description of Item

Starting Quantities

Ending Quantities

# sold (starting - ending

quantities) = Price Total x $ = $

x $ = $

x $ = $

x $ = $

x $ = $

x $ = $

x $ = $

Total Sales

Total Starter Cash: $ *** Total Sales Amount: $ Total Amount Collected: $ Amount Remitted: $ __________

***Starter cash given to ____________________ returned to fund __________on ___________ (Person responsible for starter cash) (Fund number) (Date) Report Prepared By: __________ Event Supervisor Date Report Approved By: Principal Date

NOTES/ COMMENTS:

171

Updated 7/2016

REPORT OF TICKETS SOLD

School: ____________________ Activity: _____________________ Date: __________________

ADULT TICKETS Available to Sell: __ Complimentary Tickets: _______ Ticket Ending Number: Ticket Beginning Number: Adult Tickets Sold: @ $ = $ ____(A)

STUDENT TICKETS Available to Sell: Ticket Ending Number: Ticket Beginning Number: Student Tickets Sold: @ $ = $ ____(B)

Total Starter Gate Amount: $ (deposit to account # _________________)

Circle One: starter gate funds deposited Total Ticket Sales Amount: $ Yes or No

(Combine A & B totals) Total Amount Collected: $ Deposit Amount $ __________

Notes/Comments: (Please report all discrepancies) _________________________________________________________________________________________ Report Prepared By: ______ Date: ________ Gate Manager Report Approved By: ____________ Date: ________

Athletic Director Date: Principal For office use only: Must be completed in lieu of receipt and a copy made for the person turning in the funds. Amount received: $ ____________ Date received: __________________Received by: _________________________________

ANY TICKETS NOT SOLD AND MONIES COLLECTED SHOULD BE RETURNED TO THE MAIN

TICKET GATE

172

Updated 07/2017

2017 - 2018

Fundraiser Activity Request Form

All fundraisers require prior written approval from the school Principal and the Superintendent. Approval is only valid through the end of the school year. All areas must be completed. School/Facility Name: _________________________Activity Organizer: __________________________________ (Person directly responsible for supervising the fundraiser) Phone: _________ _____________ ext. _____Email: _________________ Type of Fundraiser Activity: (Give detailed description of the activity and items being sold)

Activity Dates: __________through ___________ Anticipated Profits to be earned for the activity: $____________ Profits from this activity will be used for what purposes: (Be specific)

__________________________________________________________________________________________

Please read and complete section below:

I certify my fundraiser, if approved, will not operate anywhere on the school campus 30 minutes prior to until 30 minutes after the end of meal service. I certify my fundraiser, if approved, will not exceed 3 school days in length.

I certify that my organization will maintain all required documents including food labels of products sold and receipts for my fundraiser. In addition, I will provide these documents to the school/district upon request I certify that my fundraiser abides by the guidelines set forth in CCSD Policy JK - "Solicitations." Board Policy Solicitations Descriptor Code: JK The Board believes that extra-curricular activities are an integral part of the total school program. The District cannot provide adequate funds to cover all the necessary expenses for these activities; therefore, it is recognized that certain fund-raising projects may be necessary. Acceptable practices will be those which promote and encourage recreation, entertainment, and social involvement of parents, students, and faculty. Fund-raising projects at the school level must have approval from the principal and the Superintendent. Participation will not be permitted during school hours. Fund-raising projects must not involve elementary and middle school students in door-to-door solicitations. Any fund raising project involving high school students in door-to-door solicitations requires the consent of the parent/guardian. Comments:

Principal’s Signature: ____________________________________Date: _______________________ ________Approved ________Denied: non-compliance________ other _________________________________

Superintendent Signature: _______________________________ Date: ___________________

173

Updated 9/2016

Cash Adjustment

To be used when recording adjustments such as bank charges returned checks, interest.

Amount: _____________________ Date: ________________________ Activity: _____________________ Action: ____________________ (fund) (expense or receipt) Comments: _________________________________________________________________________ _________________________________________________________________________ Must attach:

1) Supporting documentation that explains the need for the adjustment. 2) Supporting documentation which details the amount to adjust. 3) Adjustment print out (located in my saved reports)

________________________________________ _______________________ Signature of Principal or Director Date

Note: Expense: reduces balance Receipt: increases balance

174

TRANSFER OF FUNDS

To be used when transferring funds in Student Activity Module for the school checking account

Location/Site Name: ______________________ Amount: $ _________________ Transfer FROM Activity Fund: ____________________ Action Expense: _____________ Transfer TO Activity Fund: _______________________ Action Receipt: _______________ Explanation: (must include detailed explanation reference check number, receipt number etc.) _________________________________________________________________________ _________________________________________________________________________ _________________________________________________________________________ Effective Date of Transfer: ____________________ ____________________________ _______________________ Signature of Principal/ Director Signature of Sponsor (if applicable) _______________ ______________ Date Date Transfer completed by: _______________________________on ________________

175

1

EXHIBIT Descriptive Code: KG-E(1) USE OF SCHOOL FACILITIES Date: November 14, 2013

FACILITIES USE REQUEST FORM - CLARKE COUNTY SCHOOL DISTRICT

To be completed by the president or designated spokesperson of the organization requesting use of school facilities. Name of Organization: ___________________________________________________________ Event Title: ____________________________________________________________________ Event Description (be specific): ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ Name, address and phone numbers of contact person: ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ Name of facility to be rented: _____________________________________________________ Specific area(s) of the facility to be used: ____________________________________________________________________________________________________________________________________________________________ Date(s) to be used (if multiple days – please list all and be specific): __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ Start time: _____________________________ End time: ______________________________ If applicable:

___ Non-Sponsored Student Club

___ Other: _________________________________

176

2

The Organization\Person (“User”) agrees to use the facilities of the Clarke County School District (“School District”) subject to the following terms and conditions, and those contained in Clarke County School District Policy KG and Regulation KG-R(1):

1. Supervision of those individuals attending User’s event will be provided at all times. User will take all necessary steps to insure that inappropriate behavior, including behavior which may cause injury or damage to property, does not occur.

2. A schedule of events will be provided to the school principal or other designated school official.

3. Use of concession stands and related equipment or facilities must be approved in writing by the school principal or designated school official.

4. Use of decorations or equipment in connection with the event must be approved in writing by the school principal or other designated school official.

5. No alcohol or illegal drugs may be possessed or consumed on School District property. No one may be on School District property who is under the influence of alcohol or illegal drugs. User agrees to bar and/or remove from School District property any person who appears to be impaired from use of alcohol or drugs.

6. Neither smoking nor other use of tobacco products will be permitted on School District property. User will bar and/or remove from School District property any person who is using tobacco products.

7. If the School District requires that security be provided for the event, User will be responsible for obtaining and scheduling a P.O.S.T. certified police officer and paying the cost directly to the officer the day of the event.

8. After the event, User will be responsible for cleaning the facility. User will place furniture back in its original location following the event. If cleaning must be performed by the School District’s custodial staff, User will be responsible for the cost.

9. User agrees to indemnify, defend, save and hold harmless the School District, and its employees, and Members of the Clarke County Board of Education from liability for all claims of damages arising out of (a) the use of occupancy of School District property by User or those individuals attending the event, and/or (b) the acts or omissions of individuals who attend the event.

10. User is required to have liability insurance with limits of $1,000,000.00. User must provide the School District with a certificate of insurance reflecting such limits prior to the event. A Certificate of Insurance naming Clarke County School District as an additional insured must be submitted to the District Services office at least two days prior to the event.

11. The Clarke County School District reserves the right to revoke an approved Facility Use Request Form at any time.

12. All agreements for use of school district facilities shall be governed by Georgia Code Section 51-1-53.

___ Certificate of Insurance provided

177

3

BUILDING AND SPACE(S) LISTED ABOVE IS/ARE AVAILABLE ON THE DATE(S) REQUESTED:

Facility Principal: ____________________________________________ Date: _____________

TO BE COMPLETED BY DISTRICT SERVICES:

Rental Fee: ___________________________________________________________________

Utility & Maintenance Fee: ______________________________________________________

Custodial Fee: _________________________________________________________________

Equipment Fee: _______________________________________________________________

Kitchen Fee: __________________________________________________________________ (If kitchen is used a school nutrition employee must be present and the costs are included above). TOTAL DUE TO CCSD FOR FACILITY USE: ___________________________ DUE DATE: _____________ Security required for this event: _______ YES _______ NO

Comments / Special arrangements: ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Requested and Assured by User: ____________________________________ Date: _________

Approval by District Services: ______________________________________ Date: _________

Approval by Superintendent: ______________________________________ Date: _________

If security is required for this event, the non-school group is responsible for obtaining and hiring a P.O.S.T. certified police officer to be present during the event. The group will pay the officer directly for services the day of the event.

I have read and understand the security requirement above for my event.

User: ____________________________________________ Date: _________________

178

Updated 6/2015

240 Mitchell Bridge Road • Athens, Georgia 30606 • (706) 546-7721 • Fax (706) 357-5383

CHANGE ORDER REQUEST FORM

School Name: ___________________________Fund Number: ________________________ Request Date: ______________________ Requested by: ___________________________ School Principal Approval: _________________________ (must be approved by school principal) Ones: $_______________ Fives: $_______________ Tens: $_______________ Quarters: $_______________ Dimes: $_______________ Nickels: $_______________ Pennies: $_______________ Total $__________________ School Bookkeeper: Follow the BB&T Vault 360 Change Order Guide” instructions to place change order request by phone. Coordinate change orders delivery with your deposit pickup service dates to avoid additional fees. Please retain original signed form on file for auditing purposes.

Order called (date): ____________, 20____ Delivery date requested: _______________ Confirmation # ______________________

179

240 Mitchell Bridge Road • Athens, Georgia 30606 • (706) 546-7721 • Fax (706) 357-5383

School Name

Date: ____________________________ Re: Non-Sufficient Funds Notification

We have received notification from our bank stating the check listed below was returned due to non-sufficient funds (NSF). Check Number: ___________ Check Date: ___________ Check Amount: ___________ Please contact school bookkeeper as soon as possible in regards to this issue, at 706-???-???? Your prompt attention to this matter is greatly appreciated. Sign School Name, Principal

180

Clarke County School District Parent/Guardian Refund Request Form

2017 - 2018

Updated 6/2017 Failure to complete all areas will cause a delay in processing time.

Student First Name:

Vendor # 1111

Contact Phone Number:

Signature:

School Bookkeeper and Principal use only:

School Bookkeeper Date Date

Student Last Name:

School Principal signature

Verify the items below…Confirm with school office personnel, if parent has any returned or non-sufficient fund (NSF) checks.Attach copy of receipt or cash collection sheet showing date and amount paid by parent or guardian.

Person making request:

Reason for Refund:

Current mailing address:

Check made payable to:

Processing time for refunds may take up to 30 days.

(Checks will be made payable to the name on the original receipt)

Date of Request:

181

New Change

Vendor #

Description of Services/Reason for Payment (REQUIRED)

Do you accept Purchase Orders?

Yes No

Payment Terms (e.g. Net 30, etc.)

State Zip Code

Country

Fax

Email

State Zip Code

Country

Fax

Email

Remit To Information

State Zip Code

Country

Fax

Email

VENDOR/CONTRACTOR INFORMATION FORMCLARKE COUNTY SCHOOL DISTRICT ACCOUNTS PAYABLE

PO BOX 1708 ATHENS, GA 30603-1708PHONE: (706) 546-7721 EMAIL: [email protected]

Effective Date(For CCSD Use only)

Vendor Name

Contact Name

General Information (as listed on W-9)

Address

City

Yes No

Do you have a EEV/E-Verify Company ID#?If yes, you must fill out attached applicable Immigration Forms.

Address

City

Phone

Purchase Order Information PO information same as General

Address

City

Contact Name

IRS documents can be found at: http://www.irs.gov/pub/irs-pdf/fw9.pdf

Phone

These forms must be submitted with a completed IRS W-9 form from the vendor/individual.

If a completed W-9 is not received, you and/or your company will not be allowed to do business with Clarke County School District.

Please email all completed forms to Accounts Payable: [email protected]

Remit to information same as General Remit to information same as PO

Contact Name

Phone

School/Dept submitting form

Person submitting form

(For CCSD use only - Please fill out before sending to Vendor)

Page 1

182

If yes, please specify the nature of the relationship:

Authorized Vendor Contractor Signature: Date:

Authorized Vendor Contractor Signature: Date:

VENDOR/CONTRACTOR APPLICATION VERIFICATION:The undersigned certifies that the information contained herein is correct. Misrepresentation may be cause for removal from the qualified vendor list and any other penalties allowed by law. I affirm that this company’s employment practices do not discriminate due to age, race, creed, color, sex, national origin, disability, or religion.

VENDOR/CONTRACTOR INFORMATION FORMCLARKE COUNTY SCHOOL DISTRICT ACCOUNTS PAYABLE

PO BOX 1708 ATHENS, GA 30603-1708PHONE: (706) 546-7721 EMAIL: [email protected]

CONFLICT OF INTEREST POLICY:

SUSPENSION AND DEBARMENT:The applicant certifies that it nor any person in connection with the applicant as a principal or officer, so far as is known, is currently debarred or suspended by any agency of the federal government or State of Georgia. The vendor/contractor agrees to provide immediate notice to Clarke County School District’s purchasing department in the event of being suspended or debarred by any State or Federal department or agency.

Does any Officer, Director, Owner or Partner in this company have a relationship (current or prior) with the Clarke County School District?

a) A spouse/partner any other immediate family member employed by CCSD;b) A financial relationship with a CCSD employee;c) A personal relationship with a CCSD employee;d) Former or current employee of CCSD.

The types of relationships include:

Yes No

Page 2

183

Form W-9(Rev. December 2014)Department of the Treasury Internal Revenue Service

Request for Taxpayer Identification Number and Certification

Give Form to the

requester. Do not

send to the IRS.

Pri

nt

or

typ

e

See

Sp

ec

ific

In

str

uc

tio

ns o

n p

age

2.

1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank.

2 Business name/disregarded entity name, if different from above

3 Check appropriate box for federal tax classification; check only one of the following seven boxes:

Individual/sole proprietor or single-member LLC

C Corporation S Corporation Partnership Trust/estate

Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=partnership)

Note. For a single-member LLC that is disregarded, do not check LLC; check the appropriate box in the line above for the tax classification of the single-member owner.

Other (see instructions)

4 Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3):Exempt payee code (if any)

Exemption from FATCA reporting

code (if any)(Applies to accounts maintained outside the U.S.)

5 Address (number, street, and apt. or suite no.)

6 City, state, and ZIP code

Requester’s name and address (optional)

7 List account number(s) here (optional)

Part I Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3.

Note. If the account is in more than one name, see the instructions for line 1 and the chart on page 4 for guidelines on whose number to enter.

Social security number

– –

orEmployer identification number

–

Part II Certification

Under penalties of perjury, I certify that:

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and

2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and

3. I am a U.S. citizen or other U.S. person (defined below); and

4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions on page 3.

Sign Here

Signature of

U.S. person Date

General InstructionsSection references are to the Internal Revenue Code unless otherwise noted.

Future developments. Information about developments affecting Form W-9 (such as legislation enacted after we release it) is at www.irs.gov/fw9.

Purpose of Form

An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following:

• Form 1099-INT (interest earned or paid)

• Form 1099-DIV (dividends, including those from stocks or mutual funds)

• Form 1099-MISC (various types of income, prizes, awards, or gross proceeds)

• Form 1099-B (stock or mutual fund sales and certain other transactions by brokers)

• Form 1099-S (proceeds from real estate transactions)

• Form 1099-K (merchant card and third party network transactions)

• Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition)

• Form 1099-C (canceled debt)

• Form 1099-A (acquisition or abandonment of secured property)

Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN.

If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding? on page 2.

By signing the filled-out form, you:

1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued),

2. Certify that you are not subject to backup withholding, or

3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners' share of effectively connected income, and

4. Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct. See What is FATCA reporting? on page 2 for further information.

Cat. No. 10231X Form W-9 (Rev. 12-2014)

Clarke County School DistrictPO Box 1708Athens, GA 30603-1708

Page 3

184

ATTACHED FORMS: Immigration and Security FormAffidavit of Exception

GEORGIA SECURITY AND IMMIGRATION COMPLIANCE ACT

The Georgia E-Verify Law requires contractors and subcontractors contracting with a government entity to provide the attached Immigration and Security Form

for physical performance of over $2,499.99 for services being provided onsite.

Companies with 10 or less employees may be exempt as well as a contractor of sub-contractor may be exempt from this requirement if the contractor or sub-contractor has no

employees and does not hire nor intend to hire employees for the purpose of completing any part of the public contract. Employees with 10 or less employees must fill out the attached

Affidavit of Exception.

*Please note any vendor that provides services that are not on a 'formal' contractual agreement, but services are over $2499, the Purchase Order will be considered the

contracting agreement.

Page 4

185

IMMIGRATION AND SECURITY FORM

(GEORGIA SECURITY AND IMMIGRATION COMPLIANCE ACT AFFIDAVIT) Contractor’s Name:

State Entity’s Name:

CONTRACTOR AFFIDAVIT

By executing this affidavit, the undersigned Contractor verifies its compliance with O.C.G.A. §13-10-

91, stating affirmatively that the individual, firm, or corporation which is contracting with the State Entity identified above has registered with and is participating in a federal work authorization program*, in accordance with the applicability provisions and deadlines established in O.C.G.A. 13-10-91.

The undersigned further agrees that, should it employ or contract with any subcontractor(s) in connection with the physical performance of services pursuant to this contract with the State Entity, Contractor will secure from such subcontractor(s) similar verification of compliance with O.C.G.A. § 13-10-91 on the Subcontractor Affidavit provided in Rule 300-10-01-.08 or a substantially similar form. Contractor further agrees to maintain records of such compliance and provide a copy of each such verification to the State Entity at the time the subcontractor(s) is retained to perform such service. _______________________________________ EEV / E-VerifyTM User Identification Number _______________________________________ ___________________________ BY: Authorized Officer or Agent Date (Contractor Name) _______________________________________ Title of Authorized Officer or Agent of Contractor _______________________________________ Printed Name of Authorized Officer or Agent SUBSCRIBED AND SWORN BEFORE ME ON THIS THE _____ DAY OF ______________________, 20__ ________________________________________ [NOTARY SEAL] Notary Public My Commission Expires: *any of the electronic verification of work authorization programs operated by the United States Department of Homeland Security or any equivalent federal work authorization program operated by the United States Department of Homeland Security to verify information of newly hired employees, pursuant to the Immigration Reform and Control Act of 1986 (IRCA), P.L. 99-603

Page 5

186

IMMIGRATION AND SECURITY FORM

(GEORGIA SECURITY AND IMMIGRATION COMPLIANCE ACT AFFIDAVIT) ADDITIONAL INSTRUCTIONS TO CONTRACTOR: Identify all subcontractors used to perform under the resulting contract. In addition, you must attach a signed and notarized affidavit (third page of this form) from each of the subcontractors listed below. The contractor is responsible for providing a signed and notarized affidavit to the State Entity within five (5) days of the addition of any new subcontractor used to perform under the resulting contractor.

Contractor’s Name:

Subcontractors:

Page 6

187

IMMIGRATION AND SECURITY FORM (GEORGIA SECURITY AND IMMIGRATION COMPLIANCE ACT AFFIDAVIT)

Contractor’s Name:

State Entity’s Name:

SUBCONTRACTOR AFFIDAVIT

By executing this affidavit, the undersigned subcontractor verifies its compliance with O.C.G.A. §13-10-91, stating affirmatively that the individual, firm, or corporation which is engaged in the physical performance of services under a contract with the Contractor identified above on behalf of the State Entity identified above has registered with and is participating in a federal work authorization program*, in accordance with the applicability provisions and deadlines established in O.C.G.A. 13-10-91. _______________________________________ EEV / E-VerifyTM User Identification Number _______________________________________ ___________________________ BY: Authorized Officer or Agent Date (Contractor Name) _______________________________________ Title of Authorized Officer or Agent of Contractor _______________________________________ Printed Name of Authorized Officer or Agent SUBSCRIBED AND SWORN BEFORE ME ON THIS THE _____ DAY OF ______________________, 20__ ________________________________________ [NOTARY SEAL] Notary Public My Commission Expires: *any of the electronic verification of work authorization programs operated by the United States Department of Homeland Security or any equivalent federal work authorization program operated by the United States Department of Homeland Security to verify information of newly hired employees, pursuant to the Immigration Reform and Control Act of 1986 (IRCA), P.L. 99-603

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Affidavit of Exception I attest that I am exempt from providing an Affidavit of Compliance to Clarke County School District pursuant to O.C.G.A. § 13-10-91, as amended, for one of the following reasons: _________ I am a sole proprietor with no employees, subcontractors or sub-subcontractors and I will not use employees, subcontractors or sub-contractors for any work performed for Clarke County School District. *In order to be exempt from compliance under the above exception, in addition to this affidavit you must provide a copy of your State of Georgia driver’s license. (Please see http://www.georgia.gov/vgn/images/portal/cit_1210/50/35/173461453Lists_of_states_that_verify_immigration_status_7_26_11.pdf for a list of driver’s licenses from alternative states that can be submitted in lieu of a Georgia driver’s license.) _________ My company/firm will render services to Clarke County School District; however, the services will not be rendered in the State of Georgia. _________ My company/firm will only provide goods to Clarke County School District and will not render any physical services to Clarke County School District. _________ My company/firm will render services to Clarke County School District, however my company/firm has ten (10) or fewer full-time employees. Vendor Name:________________________________________________________________________ Name of Project:______________________________________________________________________ I hereby declare under penalty of perjury that the foregoing is true and correct. Executed on________________________________________________ , 20 ___________ in_____________________________________________________ (city), ______________ (state). __________________________________________________________________________ Signature of Authorized Officer or Agent __________________________________________________________________________ Printed Name and Title of authorized Officer or Agent Subscribed and Sworn Before Me On This The ________ Day Of _________________________________ , 20____________. __________________________________________________________________________ Notary Public My Commission Expires:_______________________________________________________

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CLARKE COUNTY SCHOOL DISTRICT

Temporary Work/Service AgreementInstructions

PRIOR TO THE START OF WORK, all Temporary Work or Service Agreements must have a purchase ordernumber, which shall also be the Agreement number. Use this form only for services to be performed by personswho are NOT CCSD employees.

• ALL Temporary Work or Service Providers MUST complete a W-9 form prior to the first time theservice is preformed or in the event of any change of information. This completed form should beforwarded to Accounts payable. PLEASE NOTE: This is only necessary the first time the individual orcompany performs a service for CCSD.

• All individuals working under a Temporary Work Agreement MUST also complete the TWAApplication and Criminal Background Check Release form. (Those individuals who will be workingwith students may be required to be finger printed.) These individuals may NOT BEGIN WORK untilBackground is cleared by CCSD Security/Police Department.

Complete Form 1, Section A

1. A school district official should complete Section A and attach a copy to the MUNIS requisition.• Service Provider: This is the person who will be performing the service for the school district.• Description of Services: Describe the work to be performed.• Term of Service: Fill in both dates. Start Date should be the day that the Service Provider will begin

work. End Date should be the last day that the Service Provider will actually work. Any services thatmay be required after the End Date will require another Temporary Work Agreement.

• Payment: Complete either line 1 or 2. Ordinarily you will complete line 1. In the "unit of work" field, useone of the following: Hour, Day, Week, Two-week period, or Job).

2. Always complete Payment line 3. This should be the total amount that you expect to pay over the Term ofthe Agreement. You will use this amount on the purchase requisition. Subsequent requests to pay morethan this total will be rejected. Do not sign the Agreement at this time.

Execute a MUNIS purchase requisition

1. Quantity, Unit Price, and Unit of Measure on the requisition should match amounts on the TemporaryWork Agreement. Example:

If the completed Agreement says: "Service Provider shall be paid $20 per hour The maximumamount that may be paid to Service Provider under this agreement is $500." Then the requisitionQuantity would be 25; Unit Price would be $20; Extended Total would be $500; Unit of Measurewould be Hour.

2. Under the Terms/Miscellaneous tab, insure that the "Notify Originator when converted to PO" box ischecked. When the requisition is converted to a purchase order, you will receive email notification alongwith the PO number.

Complete Form 1, Section B

1. After assignment of a purchase order number, the originating official should enter the number in Section B.2. Insure that Section B is signed by both parties.3. Retain the original signed copy of Form 1.

NOTE: Form 2 (Request for Payment) will not be processed without the above steps completed.

Submit Form 2, Request for Payment

1. The Agreement specifies the schedule on which work will be completed and the Service Provider will bepaid. (Form 2 may be used as a "timesheet".) When payment is due, complete the Request for Paymentform.

• Unit of Measure must match that on the Agreement, Form 1.• Dates of Work must be within the dates specified on Form 1.

2. Execute a MUNIS receiving record, and attach a scanned copy of the Request for Payment.

3. Retain the original copy of Form 2.

Revised 6/16/10

190

For School Office use onlyPlease check one:

Paid on check # , dated from local funds.

To be paid from district funds account #

*ArCLARKE COUNTY SCHOOL DISTRICT

Temporary Work Agreement

Form 1: Non- CCSD Employee Agreement

All Temporary Work Agreements must have a purchase order number, which shall also be the Agreementnumber, prior to the start of any work.

SECTION AService Provider:

Name:Address: City State Zip

Telephone: SSN:

Description of Services:

Term of Service:

Start Date: End Date

Payment:

1.Service Provider shall be paid $ per [Unit of Work: hour, job, etc.] or otherwise as describedbelow for all complete and satisfactory services provided under this Agreement. Payments shall be made toService Provider on the following schedule:2. Other payment arrangement:3.The maximum total amount that may be paid to Service Provider under this Temporary Work Agreement is

SECTION B

Purchase Order Number:

The performance of the above Services is in Service Provider's capacity as an independent contractor with theClarke County School District, and in no way shall Service Provider be considered to be an employee of theSchool District. Neither federal, state, nor local income taxes nor payroll taxes of any kind shall be withheld onbehalf of Service Provider. This agreement is subject to cancellation at any time without cause by the ClarkeCounty School District.

Service Provider: For the Clarke County School District:

Signature Name

Date Signature

Date

Revised 6/14/10

191

Dates of Work Units of Unit of AmountVerification SignaturesForm

Start EndWork

Completed Measure Due SubmissionDate Service Provider Supervisor

CLARKE COUNTY SCHOOL BIS] FUCT


Form 2: Request for Payment

Purchase Order Number:

Service Provider:

Name:Address:

Telephone:

City

SSN:

State Zip

Work Performed:

Revised 6/14/10192

: I:certify that the information contained in this application is true and accurate i to the best of My knowledge. I understand that .• misrepresentation or omission of information will be cause for termimiti6h froni the Clarke COunty School District;'Previous, employers'imty be contacted to discuss my employment record. .I f employed, I agree :to abide by the policies and : regulations of the: Clarke County School District

Date • Signature

CLARKE COUNTY SCHOOL DISTRICT240 Mitchell Bridge Road • Athens, GA 30606 • (706) 546-7721 • Fax (706) 357-5383

APPLICATIONTEMPORARY WORK AGREEMENTS AND OTHER NON-CONTRACTED PERSONNEL

;NOTE: An application i considered incomplete until all information has been received in the I Inman Resources Office. Thisincludes i Shifted ci iminal backLTound'check form and a cOnipIcted and signed application. , If you are to be bald on a TemporaryWork, AgreemenL that form should also he Completed. This applie.ation and all materials submitted with this applicatiOn become

, the property of the Clarke County School Distriet

Name: Social Security Last

First

MiddleHome Address:

Street

City State ZipPhone Number: Date Available for Employment:

Person who will always know how to reach you in the event of an emergency:

Name

Phone

Relationship

Address

City

State

Zip

Department/Location/School

Name of Contact

Work to be done:

Please answer the following:

• Are you legally eligible to work in the United States?• Are you a previous employee of the Clarke County School District?

Each of the following questions must be answered with a "yes" or "no". If any answer is "yes", pleaseattach an explanation. Yes or No

1. Have you ever been dismissed or fired from a job?

2. Have you ever received an unsatisfactory performance evaluation from an employer?3. Have you ever received a dishonorable discharge from the armed services?4. Have you ever been found guilty, entered a plea of nobo contendere, been granted first offender treatment without

adjudication of guilt, been placed under a court order whereby an adjudication or sentence was otherwise withheldfor any misdemeanor involving moral turpitude or for any felony, or is any charge currently pending against you,including issuance of a bad check? (Excluding minor traffic offenses.)

5. Have you ever been investigated for any act of alleged discrimination including discrimination based on of race,color, gender, religion, age, national origin, or handicapping condition?

6. Have you ever been investigated for allegations of sexual harassment?7. Have you ever been accused and/or investigated for a crime of child abuse or physical abuse?

. "The Clarke . county . School . District does not discriminate °lithe basi:->:of race, color. mititinal otigim sex ., age. Marital status .. religion; handicap, or •its edn6ational;progr,lins,.acii .vitic:;. 01 ..empl4inept;ptaetices..1kuiries. jof coneerns : regardingfill. VI or "Fiat; IX regulations.rmiy,be

dirc*cied to the DireetOr of I lunian . kesourees at the. ii.loye.iddreSs:

REV 12/8/08

193

CLARICE COUNTY SCHOOL DISTRICT POLICE DEPARTMENT ACP-F-140Form Number

RELEASE OF CRIMINAL HISTORY CONSENT FORM


School/Department Please notify when cleared.

Last Name First Name MiddleU

B Social Security Number Height Weight Eye Color Hair Color

JDate of Birth Race Sex Telephone Number

E

C Street Address City State Zip Code

T Maiden or previous name(s)

A AUTHORIZE: CLARKE COUNTY SCHOOL DISTRICT POLICE DEPARTMENTName of Agency

o CCSD Human Resources or CCSD Police Department Personnel Name of Person to Pick Up Record

Clarke County School District, 240 Mitchell Bridge RoadStreet Address of Agency

Athens Georgia 30606 (706) 546-7721 ext. 18482City State Zip Code Telephone Number

A to receive my criminal history record from the Clarke County School District Police Dept. State of Georgia law enforcement• officials, or any other enforcement officials, local, state or federal, who the Clarke County School District (CCSD) Human• Resources Office may wish to contact. I understand that employment decisions may be based upon information the CCSD• obtains. I give my continuing permission for the CCSD Human Resources Office to access such information throughout the• course of my employment at any time the CCSD deems necessary. I understand that my continuing employment with the• CCSD can and will be determined by what information the CCSD receives or acquires. I do hereby affirm that any such

acquisition of information by the CCSD prior to or during my employment is not an invasion of my privacy, violates none ofmy rights under the laws, federal or state, and I do hereby understand the reason and necessity for the CCSD to have access tosuch information.

Signature Date

NOTICE: UNLESS ALL BLANKS ARE COMPLETED ON THIS FORM, NO INFORMATION WILL BERELEASED. THIS FORM WILL BE NOTARIZED BY PERSONNEL AT CLARKE COUNTY SCHOOLDISTRICT.

O SWORN TO AND SUBSCRIBED BEFORE ME:

A THIS DAY OF ,20

NOTARY PUBLIC

REV. 6/14/10

194

Rev 07/01/10 1 of 2

Clarke County School District Active CCSD Employee

ADDITIONAL WORK AGREEMENT Instructions for persons requesting services: • For pre-approval, complete Section I and send to the Division Head/Principal before work is initiated. Once pre-

approved, the original form will be returned to the person requesting services for processing. • After completion of entire work agreement, verify work completed in Section II and return form to the Division Head for

approval for payment. • No Additional Work Agreements will be honored without all proper signatures in the boxes below. • Classified employees must be indicated and must be paid hourly rate + ½ if beyond 40 hours. Exact number

of hours must be indicated by work weeks, Monday through Sunday.

SECTION I I__________________________________________ , SS# _____________________, agree to complete the following work (Please print)

on the date(s) indicated for payment in the amount of *________________________________________ dollars ($ . ). Employee # ___________________________ Please check one: Certified _______ Classified*________ *Classified Employees must be paid hourly rate + ½ for any hours beyond 40 hour work week. Certified and exempt employees may be paid their hourly rate less the local supplement, or an agreed upon amount for their services. Description of task or product. (Attach additional documentation if necessary.) ________________________________________________________________________________________________________________________________ ________________________________________________________ ________________________________________________________ Employee Signature/Date Person Requesting Services Signature/Date

________________________________________________________ ________________________________________________________ Fund Source Signature/Date Funding Account # ADDITIONAL WORK AGREEMENT PRE-APPROVED BY:________________________________________________ Date: ___________________

Division Head/Principal Copy of approved agreement returned to person requesting services on _______________________________________

SECTION II Dates and hours worked: Date:_________________ # Hours: ____________________ Date: ________________ # Hours: _______________________ Date:_________________ # Hours: ____________________ Date:_________________ # Hours: ____________________ Date:_________________ # Hours: ____________________ Date:_________________ # Hours: ____________________ _____________Total Hours This agreement is subject to cancellation if work is unsatisfactory or incomplete. Further, the agreement is not in effect past the date(s) specified. Work Completed on: _______________________________________________________ Verified by: Date:

SECTION III APPROVED FOR PAYMENT BY: _________________________________________________ Date: ___________________________________ Division Head Copy of approval for payment sent to Payroll Office on _________________________________

195

Rev 07/01/10 2 of 2

ADDITIONAL WORK AGREEMENTS • To be used when CCSD certificated and classified employees perform services and are to be paid from

school district accounts through payroll. • CCSD classified (non-exempt) employees who perform services outside normal work hours should be paid

according to the Fair Labor Standards Act. (Time and one half for hours worked beyond 40 in a Monday through Sunday work week.)

• Substitutes and ASP employees are considered active CCSD employees.

HOW TO USE THE ADDITIONAL WORK AGREEMENT FORM (AWA) 1. Negotiate the task/product for which payment is to be made with the person(s) agreeing to complete such

work. 2. Complete ALL parts of Section I. Have the person fulfilling the agreement sign and date the form as well

as the person requesting this service and the fund source official. 3. When the work has been completed, the person requesting the services should complete Section II and

send original immediately to the Payroll Office. 4. Under “Special Circumstances” the school may be holding the funds in the principal’s checking account to

cover the CCSD employee’s payroll, a copy of the AWA must be send to the Assistant Finance Director in Business Services, who will then invoice the school for the expense.

196

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