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IAKSS ADMIN ROUNDTABLE MEETING
AGENDA
~ 8:30 Welcome/Introductions Vanessa McCall
~ 9:00 Open Purchase Orders &
Financial Services Updates Rodney Jackson
~ 9:30 Travel Updates Kim Stevens
~ 10:00 Purchasing Rules Matt Moore
~ 10:30 Supplier Diversity Marilyn Clark
~ 11:00 MUNIS Updates/ Q&A Jill Garrett
~ 11:30 Budget/Staffing Reminders Julane Mullins
Friday, January 27, 2017
DEPT.
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Requisition Entry
Open the Historical Actuals Comparison Report from
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your Bookkeeper menu. Click Define.
vendor inquiry/ Reports Purchase Order by G. Account
~uro1ase Order Inquiry
Accou nt Inqu iry
Enter >0299 in the Object field t
related codes from your report .
all objects.
ave blank to include Invoice History by GL Account
Flexible Period Earn: n;s Report
VTO e.udget R2port
School YTO Budget Report
Payroll Expenses R.eport
MTD Proj ect Budget Report
Employment Verification
Purcnase Order Receiving
Employee Inquiry ~
Saved Reports "· _
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Click Report Options. Enter the current fiscal year and period 99 to get all periods. Click Accept.
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SeQuences
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HIST ORIC,'-U. ACT UALS COMPARISON REPORT
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Multiyear v1e"v
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2017
I Default view
9?
FCPS-MUNlS SUPPORT , OCT 2016 !l
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FCPS-MUNIS SUPPORT OCT 2016 ~
Open your Munis menu and click on the Bookkeeper category. Select YTD Budget Report.
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2017 I 99
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Grants
Office of Budget & Staffing's Role: ..,.. Approval to accept a grant should be done prior to initiating the budget process
..,.. All award letters should go to Quoya Shegog in Financial Services
..,.. Quoya will vet the information and then give the Budget Office a copy
..,.. Contact the Budget Office:
..,.. Let us know that an award letter was received
..,.. We will assign a Project Code
..,.. We will work with you to establish the budget in the correct Object Codes
1
The KMPC generally applies to the following:
Expenditures of public funds by local public entities(e.g. cities, counties, school districts), which have adopted the KMPC pursuant to KRS 45A.343;
2
There are 5 general methods of procurement:1. Cooperative Purchasing
2. Small purchase process
3. Competitive sealed bidding (Invitation for Bids – IFB)
4. Competitive negotiations (Request for Proposals – RFP)
5. Noncompetitive negotiations(Sole Source/Not practical to bid)
3
Price agreements with a particular vendor to supply specific items at a specific unit price for a specific period.Great “first choice.” Bidding and awarding already done by the Finance Cabinet. Items/services ready for purchase.Under Kentucky statutes (KRS 45A.050(3)), political subdivisions including cities of all classes, counties and school districts may participate in the all state agency Master Agreements to the same extent as agencies of the Commonwealth. For audit purposes, it is highly recommended that local governments, schools, and universities maintain on file a copy of the state MA; the MA catalog (if applicable); the customer's order form; the final "build" sheet that was agreed upon by the vendor and the customer, where applicable; receipt documents indicating the item was delivered correctly; payment information (date and check number), etc.A listing of “All State Agency Master Agreements” is available athttps://emars.ky.gov/online/vss/AltSelfService
4
Why can’t we use a co-op that only evaluates a catalog discount?
1. Not competitively bid2. Not evaluated on price3. Discounts vary
5
In addition to State Master Agreements, GSA and Purchasing cooperatives not evaluated only on discount some bids can be utilized through the University of Kentucky and LFUCG
Check with the vendor to see if they will extend the pricing of the contract to you.
It is recommended to have a copy of the contract on file if you are using another agency’s bid.
6
1. Statutory AuthorityLocal government, KRS 45A.385:The local public agency may use small purchase procedures for any contract for which a determination is made that the aggregate amount of the contract does not exceed twenty thousand dollars ($20,000) if small purchase procedures are in writing and available to the public.
7
Small Purchase Process
If the aggregate amount to be purchased is less than $20,000.00 (small purchase procedures) and the item is not available via price contract, the following procedures shall be followed:
Purchases less than $2,500.00 – Use best effort to obtain the lowest price from a responsible and responsive bidder for the supplies, services or construction to be purchased
Purchases equal to or exceed $2,500.00 but less than $20,000.00 – the following procedures shall be followed:◦ A minimum of three (3) vendors shall be solicited for quotes. At least one (1) potential
supplier should be a certified MBE or WBE. Small Purchase Quote Form should be used. Requisition/PO shall include the statement that the purchase is the “lowest of threequotes” and the vendor names and quotes must be included on requisition.
◦ Between $2,500 and $10,000 - telephone or catalog quotes are acceptable. ◦ Between $10,000 and $19,999 – A minimum of three (3) written quotes shall be solicited
from potential bidders or suppliers.
8
If obtaining phone quotes, advise vendors you’re obtaining quotes from several vendors. You cannot share the names of other vendors from whom quotes are being obtained.
For email/fax quotes, have vendor email/fax his quote, terms, etc. to you complete with his signature.
Give a deadline to get quotes to you If possible, always make freight terms F.O.B.
Destination, not F.O.B. Factory.
9
Use the quote form Keep it with a copy of the PO for audits Document everything◦ Emails◦ Phone Calls◦ Dates contacted and due dates
10
Old Way◦ “Not available from bid vendor”◦ Sole Source◦ KPC◦ CKEC◦ “Lowest of 3 quotes”
11
New Way◦ Lowest of 3 quotes and list the quotes Quotes must be listed◦ Lowest of 3 written quotes Quotes must be listed◦ FCPS Bid # or Determination #◦ GSA contract #, LFUCG Bid #, UK Bid #, State Master
Agreement #◦ If a co-op that was evaluated on price is used the
Co-op contract # such as U.S Communities◦ Under $2,500 nothing needs to be listed
12
Quotes Example – in the Vendor Sourcing Notes of the requisition you should write◦ Lowest of 3 quotes Vendor 1 - $3,000.00 Vendor 2 – $4,000.00 Vendor 3 - $3,500.00 (MBE)
Or◦ Lowest of 3 written quotes Vendor 1 - $3,000.00 Vendor 2 – No Quote Provided by deadline Vendor 3 - $3,500.00 (MBE)
13
Date School/Department Vendor Name Amount of Purchase Originator – who is requesting the number Signatures based on amount of purchase◦ Must get Director’s signature on all determination forms◦ Over $10,000 requires Senior Director of Administration
and Finance◦ Over $20,000 requires Superintendent◦ Comes to Purchasing last
14
Number is assigned by Purchasing and is good for 1 year
When competition isn’t feasible Number is for a specific item◦ Others can use the number if it is for the same item◦ First to order gets to fill out the form
It takes time to get the signatures. Be prepared to wait.
15
Sent out the beginning of the month Lists FCPS bids, Determinations, state
contracts, certified MWBEs Should be your first source for finding a
vendor When a vendor isn’t on the list use small
purchase procedures under $20,000 Over $20,000 contact Purchasing to send out
a bid or RFP Vendors can’t be added to the list. To be on
the list a vendor must be awarded a bid.
16
17
This presentation was created using the presentation found on the KDE website (http://education.ky.gov/districts/Proasst/Pages/Procurement-Training.aspx), Kentucky Model Procurement Code and FCPS Board policies and procedures.
www.fcps.net/bidshttp://fcps.economicengine.com
FCPS Purchasing DepartmentActing Director – Dan Sawyers
859-381-3876
Purchasing Technician – Matt Moore859-381-3885
FCPS ECONOMIC DEVELOPMENT
Marilyn Clark, Manager Economic Development
What does FCPS have to do with Economic Development?◦ FCPS is the 2nd largest employer in Fayette County, only 2nd to the
University of Kentucky◦ We employ over 5800 employees◦ Serve 42,000 students◦ Our students speak 82 plus languages◦ How FCPS spends our money matters!
Aligning with our FCPS Mission
◦The Mission of the Fayette County Public School is to create a collaborative community that ensures all students achieve at high levels and graduate prepared to excel in a global society.
Aligning with Our Values• Students First• Victory is in the Classroom• Leadership, Capacity Building, Shared Accountability and Collaboration for
Results are Keys to Success• Families are Our Partners• It Takes an Entire Community to Ensure the Success of Our Public Schools• Student, Family, Community Engagement and Partnerships are important
Be in the Know..◦ Superintendent Caulk’s Blueprint for Success is online at www.fcps.net◦ FCPS Score Card is also on line◦ 8 Pillars◦ 100 strategies◦ Strategic Planning for the district is in the planning stage
Aligning with our Plan Pillar 5: World Class Operations◦ “Building a World Class Supplier Diversity Program”◦ Increase participation ◦ Increase direct spend ◦ Increase Tier 2 subcontracting on large contracts◦ Increase FCPS’ participation in capacity building of MWBEs in
the region
Building a World Class Supplier Diversity Program◦ National Minority Supplier Development Council (NMSDC) Recommended Best
Practices:1. Governance--Establish Policy and Management Support 2. Develop a Written Supplier Diversity Plan3. Establish an Internal and External Communications Plan4. Identify Opportunities with FCPS for Minority and Women Businesses5. Establish Comprehensive Development Programs for MWBEs6. Establish Tracking Mechanisms7. Establish a Continuous Improvement Program8. Establish a Second Tier Program (Establish a Prime Program)
Role of Economic Development Manager◦ 1) Economic Development for Businesses
◦ Create an inclusive and friendly business environment for all businesses who want to do work with FCPS
◦ Increase the participation of minority and women owned businesses in our procurement process
◦ Advocate for programs that support small, minority and women owned businesses in the community and across the commonwealth
◦ Focus on systemic programming, metrics and measurable outcomes
◦ 2) Economic Development for Students◦ Collaborate with FCPS technical education programs ◦ Collaborate with the Commerce Lex Business Education Network (BEN)◦ Collaborate with other programs across the state that benefit our students
Role of Economic Development Manager◦ 3) Economic Development in the Community
◦ Workforce Development◦ Financial Literacy ◦ Financial Management◦ Business Start Ups
Board Policy 10% Goal◦ Current board policy is 10% spend with MWBEs◦ This process is not automatic…it has to be intentional ◦ It’s not my goal…it is a district goal◦ We all have a responsibility to reach the goal by department, by
division, by school◦ We will track progress of each school, department, division and
report our progress to the board and the equity council
Economic Cycle
FCPS spends $$
Businesses bid or submit quotes for work with FCPS
Businesses Create Jobs
Businesses and their employees give
back to the community
Stronger communities for our
children
Strong Businesses Make Strong Communities◦ We have a diverse student population◦ As our community grows more diverse so do our vendors◦ Economic Inclusion ensures that we make every attempt to give
back to the communities that we serve in a fair and equitable way◦ It’s a circle…As we develop the opportunities and capacities of
the minority and women owned businesses they in turn give back to the community and to our children.
Business Partner Survey Results—March 2016◦ Conducted Fall 2015◦ 9,000 surveys sent out◦ 459 returned◦ 74% satisfied doing business with FCPS◦ Only 23% familiar with how to become
an approved vendor◦ 62% don’t know how to find a prime of
minority business partner
◦ Participants would like:◦ More information on how to become an
approved vendor◦ More opportunities to meet FCPS
purchasing agents◦ Information on joining educational co-
ops◦ And classes on “How to do Business with
FCPS”
Internal Purchasing Survey◦ Just completed Internal Purchasing Survey
◦ Working with a small committee to give input on the design◦ Who is buying◦ What are you buying◦ How are you buying◦ Who are you spending money with◦ What do you need from Purchasing, Economic Development to make better decisions◦ How should we communicate with you?
Coming Soon…FCPS Business Partnership Events
◦ Professional Services◦ Facilities/Construction◦ Maintenance ◦ Transportation ◦ Operations
◦ Schools and Programs◦ Food Service◦ Administrative Services—
Finance, Budgeting◦ Human Resources◦ Instruction/Educational
Resources
DBE Study and Goal Setting◦ Working with EHI on a DBE Study◦ Study will cover a 250 mile radius◦ Minority, Women and Veteran owned businesses will be surveyed◦ Goals will be set based on NAICS codes in areas we do the most business◦ A list of ready and available MWBEs will be provided in the areas we purchase the most◦ EHI will present findings to the Board of Education in April or May of 2017
Challenges to Inclusion◦ Change is hard!◦ Change management processes take 3-5 years to work◦ Change attitudes and behaviors◦ Greatest Opportunities with New Small purchases policy◦ Approved vendor policy◦ Moved away from dependence on educational co-operatives ◦ Opening up our construction processes to new vendors ◦ Facilitating partnerships between primes and minority and women subcontractors◦ Educating internal buyers/purchasers◦ Educating all vendors on our policies
Success Stories ◦ America’s Finest Filters◦ Rely Oil◦ Southeast Exhibits◦ New Spanish Interpreting Service◦ Lexington Contracting◦ Clint Chemicals◦ Mtani Catering
◦ Fayette Window Cleaning◦ Reliable Products and Services—RPS◦ EHI◦ NAC◦ Moody Nolan Architects◦ Tate Hill and Jacobs
New MWBE Vendors◦ Office Supplies
◦ RPS—Reliable Products and Services◦ Guy Brown◦ Rees Office Supplies
◦ Office Furniture◦ KPC Architecture
Communication◦ How do you communicate with one another?
◦ How do you want me to communicate information to you?
◦ Are you open to an event to introduce you to minority and women owned vendors?
Contact Me…◦ Marilyn Clark
Manager Economic DevelopmentFayette County Public Schools
1126 Russell Cave Road203B
Lexington, KY 40505859-381-3817
Register at https://fcps.economicengine.com
CONSTRUCTION
FCPS Since 2005…◦ Built 7 new schools◦ 20 school renovations◦ $353 Million Dollars in total construction projects since 2000◦ Currently developing District Facility Plan for the 2017-2020 cycle◦ New middle school◦ New elementary school◦ Renovations to Dunbar, Tates Creek and several other schools
District Facilities Plan 2017-2021• DFP is updated every 4 years• The Kentucky Department of Education dictates and manages the process• The Local Planning Committee oversees the process—approximately one year is spent
in the research and planning phase (2016 is a planning year)• Architect/Engineering Team is chosen to do an evaluation of all school facilities• Demographics, student population etc is researched• 4 year plan emerges that guides construction and renovations of all schools• Minority and Women Owned Businesses—are only engaged in the 3 week bidding
process• We will now engage MWBE businesses as part of the conversation• Working on an inclusion plan
Construction Opportunities◦ School renovation projects◦ Small school maintenance projects◦ Inclusion on Architect team◦ Inclusion on Construction team◦ School clean up and painting jobs in the summer
District Facilities Plan◦ We will present the plan to the school board in December for approval◦ Plan has to be approved by the Kentucky Department of Education◦ We’ve had public comments through out the process
TRAVELCHECKUST GCan Sln"Ck PilOt:>
Don't FORGET!
1) PD Leave Request: All expenses related to professional development listed on form submitted for board approval. Helps school board to know true cost of trip and avoids any red flags in audit. i(Make sure dates are correct. Dates on board approval must match employee reimbursement request perfectly.
2) Prior Board Approval: All professional development and field trips that requires overnight stay must be prior approved by school board, regardless of the rationale for the le·ave. If PD ends at or after 4:00 pm, employee will need prior approval and expected to depart before noon of next day. If ends before 4 :00, then employee expected to travel back that same day.
3) Proof of Attendance: Copy of certificate of attendance, name badge or id badge. If not available, complete proof of attendance affidavit.
4) Hotel/Flight Itinerary Receipt: Must be itemized to show dates and show paid - 0- balance.
5) Meals: Only reimbursed if overnight stay. Based on per diem. Use table to determine low/ high rates. Meals must be hot meals. Must submit either itemized hotel or flight receipt with dates / times. No meal receipts required unless field trip.
6) Miscellaneous: Must submit proof of payment (cancelled check, paid receipt, credit card statement)
• Rental cars must be prior approved and if conference is in same location as hotel, then not allowed. Only one tank of gas allowed.
• Valet parking will only be allowed if there is no other option. • Baggage-Only allowed one checked bag per person.
7) Registration: Must submit proof of attendance and proof of payment.
8) Mileage: Must use MapQuest. Travel from home to work is not reimbursed. Use lowest mileage calculation of from home to destination or work to destination.
9) Purchase Order: Amount must not exceed 1 0% of board approval or employee reimbursement request.
1 O) Certification: All signatures / dates needed to certify the accuracy of all information and legitimacy of the travel. 3 signatures on Professional Leave Reimbursement Form and 2 signatures on Mileage Reimbursement Form.
Updated 7/1/2015
Fayette County Public Schools Fixed Asset Procedures
1. Purpose and Scope. The purpose of these procedures is to state responsibilities and requirements for the receipt, transfer, and disposal of Fayette County Public Schools Fixed Assets within the MUNIS FIXED ASSET MODULE; it implements specific accountability procedures, and identifies basic procedures for operating a property management system. Periodic audits, as deemed necessary, shall be performed for reporting and control purpose.
2. Applicability. These Procedures apply to fixed assets of Fayette County Public Schools. An effective property management system is required to maintain accurate information in MUNIS. This data is maintained to provide management with information concerning property utilization, value, and accountability, and to meet requirements of GASB Statement No. 34.
3. Responsibility.
• School principals, building budget managers and IAKSS Directors are responsible for the control, safeguarding, and proper use of assets/equipment within their immediate area of responsibility. This accountability is inherent to the position, and cannot be re-delegated.
• If the school cannot reasonably justify where the missing asset/assets are located after an annual inventory, the school will be billed for the replacement cost and expected to reimburse the board of education.
• Financial Services is responsible for property inventories, appraisals, establishing depreciation methodologies, maintenance of records in MUNIS, and reporting and assisting auditors.
• The Warehouse is responsible for receiving, tagging, transporting, and disposal of fixed assets, and providing Financial Services with information for entry into MUNIS.
4. Fixed Asset Definition. Fixed assets should be assigned a FCPS approved tag to assure proper
use, protection, transfer, disposal and financial accounting. To be considered a fixed asset, one of the following criterions must be met: a. An item initially costing more than $5000.00 that is expected to last more than one year.
As of December 15, 2011 Food service will no longer have a $300 initial cost threshold for fixed assets. The food service threshold will match that of the district.
b. As of January 18, 2017 Portable technology equipment with an initial cost less than $500 and with a life greater than one year will no longer be tagged.
c. Food Service Equipment with a cost of $5000.00 or more that is expected to last more than one year.
d. Although the threshold has increased, assets that are currently tagged with a value will continue to be tracked during the annual inventory for the district and each location will continue to be held accountable for missing items.
***Please note*** any item that is considered a Technology Fixed Assets should be paid for out of the OBJECT code 0734. This only includes desktop computers and hand held devices with an initial cost more than $500 and has a useful life of more than one year. All technology equipment not meeting this criterion will be considered a supply effective January 2017. Hand held devices with an initial cost less that $500 will no longer require tagging due to auditing software that is deployed by FCPS, but if they were previously tagged, the school is still responsible for them at inventory time until they are removed from the inventory due to retirement or other reasons. Computer inventory information for desktops that have been joined to the Fayette domain will continue to be collected by Fayette and third party software solutions. The
Updated 7/1/2015
auditing data will be an integral part of our inventory process for the 2015-2016 school year in identifying currently tagged technology equipment; it can identify the last time such devices accessed the FCPS intranet to help confirm it is on one of our properties.
5. Acquisition of Fixed Assets. This section provides the different means and instructions for acquiring fixed assets within Fayette County Public Schools.
Information on procedures to follow when equipment is acquired and transferred from one facility to another is included.
a. Purchases. All Fixed Assets should be purchased using the MUNIS purchase order system including those bought from Grant Funds. Fixed Assets may NOT be purchased with school activity funds (Redbook pg 14). If School Activity Funds are the preferred means of acquisition, the school MUST purchase the assets with a MUNIS PO and can then reimburse the MUNIS account with a check from the school activity funds.
Object codes related to fixed assets purchased through the MUNIS purchase order system are the 0700.
1. 0710-Land and land improvements 2. 0720-BuiIdings 3. 0731-Machinery and equipment 4. 0732-Vehicles 5. 0733-Furniture and fixtures 6. 0734-Computers and related equipment 7. 0735-Technology software 8. 0738-Instructional Equipment 9. 0739-Other equipment-includes admin equipment
• Repairs and Maintenance of Building. In order for any repairs or maintenance to buildings to be considered a fixed asset it must meet the following criteria:
1. Have a cost of $25000.00 or more and 2. Have a BG1 issued for the project (which means it would have been
paid for out of fund 360) 3. Must significantly extend the useful life of the asset
b. Donations. A Fixed Asset Donation Form shall be completed for
donated Fixed Assets received from private individuals and organizations.
The form shall be completed by the receiving principal/budget manager IAKSS director and forwarded to financial services.
Financial Services shall notify the warehouse inventory clerk, who shall
assure that an asset tag is attached to the property, and then provide the tag number to Financial Services for recording into MUNIS. Careful screening must be conducted to ensure only usable property in obtained. Consideration should be given to the expense of acquiring the Fixed Asset (i.e. shipping and repair cost) compared to purchasing a new one. All donated Fixed Assets must have the approval of the Superintendent.
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c. Transfer of Fixed Assets. When Fixed Assets are transferred between
district facilities, the releasing location principal, building/budget manager or IAKSS director shall complete an original and two copies of the Fayette County School District Fixed Asset Transfer/Disposal Form. The releasing Principal, building/budget manager or IAKSS director will arrange, through an ACT 1000 job request for the warehouse to transport the equipment to the receiving location. The releasing location personal in charge will provide the warehouse moving crew with the appropriate forms. After the equipment is transported to the receiving facility, the warehouse crew will obtain the signature of the receiving personal in charge in the designated location on the forms. A copy of the signed form will be provided to both the releasing and the receiving locations for filing. The original will be provided to Financial Services to update MUNIS.
6. Receiving Fixed Assets. All Fixed Assets, except for large equipment that can only be economically delivered to the user facility, must be delivered to the Fayette County Public Schools Warehouse, 1126 Russell Cave Rd, Lexington, Kentucky 40505.
a. Warehouse Delivery. The warehouse staff shall tag all Fixed Assets received at the Warehouse. The purchase order shall be annotated with the tag number, and forwarded to Financial Services.
***Please note*** Desktop computers no longer require tagging due to auditing software that is deployed by FCPS to track these items. Also, other portable technology equipment with a life greater than one year and an initial cost less than $500 will not be tagged either.
b. End User Delivery. . All exceptions must be pre-approved by Financial
Services and the warehouse notified immediately when the item has been delivered directly to its destination instead of the Warehouse, regardless of the funding source. Grants are included in this policy. It is the schools responsibility to notify the warehouse that the asset has been delivered so that the warehouse inventory clerk can come out and tag the asset. A copy of the purchase order, with the tag number annotated, shall be forwarded to Financial Services for recording into MUNIS. Financial Services shall maintain a file of the purchase order, or donation form, until the next scheduled yearly inventory is completed and reconciled.
7. Grant Management and Fixed Assets. Accountable equipment obtained with Federal Funding is subject to federal Office of Management and Budget (OMB) regulations as contained in OMB circular 102. From time to time the Federal government requires an accounting as to the manner in which funds were used and the disposition of items purchased. The school system may be subject to a detailed item inventory and audit at any time without advance notice. Failure to account for these Fixed Assets can jeopardize the approval of future project grant applications. This is the reason that it is very important for the facility to immediately notify the inventory warehouse clerk that the fixed assets were delivered to locations other than the warehouse so that it can be tagged. This is the receiving facilities responsibility.
8. Tagging Fixed Assets. The Warehouse staff tags each Fixed Asset on receipt. The Warehouse Inventory Clerk maintains the stock of property tags. The general rule for
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applying bar code tags is to place the tag to an area for easy access during inventory scanning. Remember that most large equipment cannot easily be moved to access the rear. Suggested locations for tags are the following:
1. Shop Equipment: As close to the serial number as possible 2. Fireproof File Cabinet: Front lower left corner 4. Land, Buildings. Vehicles, Athletic Equipment, Playground Equipment.
Band Equipment and other such assets shall be maintained on a property card. Contact the inventory clerk for guidance (381-3880).
5. Kitchen Equipment: Front lower left corner, or inside front cabinet door or drawer (cleaning solvents can strip the magnetic fields numbers on the bar code).
9. Fixed Assets Returned to Vendor for Replacement. When Fixed Assets are returned to a vendor for replacement, a Fayette County Public School District Fixed Asset Transfer/Disposal form shall be completed and forwarded to Financial Services. When the replacement is received, a copy of the original purchase order with all changes noted, i.e. serial number, price, model, etc. shall be forwarded to Financial Services. Financial Services shall dispose of the returned property record in the MUNIS system. Financial Services shall notify the warehouse of the receipt of the replacement property. The warehouse will tag the property and provide the tag number to Financial Services for recording in MUNIS.
10. Fixed Assets Temporarily Unavailable. Fixed Assets shall not be removed from schools/offices without proper documentation. Temporary removal is authorized under the following circumstances.
a. Fixed Assets Removed for Repair. If repairs require that fixed assets be removed from a school or office, the school principal, budget manager or IAKSS director shall prepare a Fixed Asset Return/Repair Authorization form. The form shall be retained as a temporary receipt until the Fixed Asset is returned.
b. Temporary Loan. A temporary loan in any Fixed Asset assigned to an employee of the school district for off site business. All temporary loans shall be documented using a temporary loan form. The form shall remain on file at the school or office until the property is returned in good condition.
11. Fixed Asset Disposal. Fixed Assets that are excess to the needs of the facility shall be transferred to the control of the warehouse. This is accomplished through an ACT 1000 Work Order submitted to the warehouse. School and or office personal shall not dispose of Fixed Assets. The Department of Warehouse personnel only are allowed to pick up all Fixed Assets being disposed of. In addition to the ACT 1000 Work Order, an original and two copies of the Fayette County School District Fixed Asset Disposal Form shall be completed by the releasing location. The releasing location will keep one copy on file. The warehouse will pick up the property and place it in storage to be used by other district locations. If the fixed Asset is determined to be surplus or is beyond repair, it will be disposed of using the following steps:
a. Collect your surplus assets into one location if possible
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b. Remove hard drives from computers and/or destroy all data on hard drives. c. Record serial numbers and place the property tags on the Fixed Asset
Transfer/Disposal form. If you can't get the tag off make sure to write the tag number down instead.
d. Request that the warehouse pick up the asset by completing an ACT 1000 Work Order form (make a job request for pick-up).
e. When the warehouse personnel arrive to pick-up the assets give them the other two completed Transfer/Disposal forms.
f. On final disposal a signed inventory list will be provided to Financial Services from the warehouse for final retirement of the Fixed Asset in MUNIS.
• Declaration of Surplus and Intent to Sell a. Financial Services must be notified in advance of any auction that is to
take place, and must be sent a list of all items sold, tag # if available and sale price so that we can properly account for the items in MUNIS.
b. Financial services must receive copies of a l l paper work (e-bay print outs) and copies of checks and/or money orders when any Transportation vehicle is sold or auctioned on E-Bay.
12. Inventory Procedures. GASB Statement No. 34 requires a complete physical inventory annually. The purpose of this inventory is to ensure the MUNIS Fixed Asset system agrees with the actual Fixed Assets on hand. After the inventory is complete a list of missing items will be generated and sent to the schools/offices for review and reconciliation.
a. An annual inventory will be scheduled and performed on all Fixed Assets by Financial Services prior to July 31. The principal, building manager or IAKSS director will be notified of the schedule thirty (30) days prior to the date of the inventory. Financial Services will send out a memo explaining how and when the inventory will be done, it will also state that Financial Services will call each location to schedule your inventory date and what you will need to prepare for it. The principle, building manager or IAKSS director must notify all staff of when the inventory will take place so that there wi l l be no surprises disruptions to class rooms.
b. There are two options regarding access to rooms when the inventory takes place.
1. The first and most efficient is to give the scan team an all access key to every room in the school and a map. This way they can get the scanning done more efficiently and with less disruption to the staff.
2. Option two is to have the Principal, building manager, director or a custodian accompany the scan team who will be performing the inventory to assist in locating properly, accessing locked facilities and for informational purposes to help expedite the inventory process.
c. The individuals performing the inventory will scan all tagged Fixed Assets located in the facility. Any untagged items except for food service
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equipment that meet the definition of Fixed Assets (in bullet point #4) will be given a FCPS approved tag and entered by description and serial number and reported to financial services. After the inventory is conducted a report of inventory discrepancies (missing report) will be generated and submitted to the appropriate person for review and reconciliation. A memorandum from the principal, building manager or director will be provided to financial services providing detailed justification to support the removal of "missing" property, and the addition of "add" property to the facility. The principal, building manager or director has fifteen (15) days to respond after receiving the report of inventory discrepancies.
d. The FCPS software Morocco will be an integral part of our inventory process for fixed assets to identify all FCPS registered Microsoft products that are located on the FCPS internet. It can also identify the last time such devices accessed the internet to help confirm it is on one of our properties.
e. Any technology equipment that is not on the Morocco or Apple finding process will be done manually by Financial Services Analyst during the annual inventory.
13. Reconciliation. The reconciliation process is considered complete when Financial Services has received all facility inventories, approved all "missing" and "add" items, and updated the Fixed Asset Module in MUNIS.
a. Starting with the 2015-2016 fiscal year, each year, an analysis will be provided to the Cabinet, District Leadership and the Board of the total number of assets and percentage of missing assets by school/department.
b. An invoice for the missing items will no longer be issued to the schools. Each principal/manager are responsible for their department assets therefore any replacement of the missing assets will be need to be utilized by schools/departmental funds instead of district level funds.
c. The accountability of the process will be based on not falling into an acceptable % of missing fixed assets or a consistent record of assets missing annually as a pattern.
d. Instead of the schools/departments reimbursing the Board by invoices. The principal/director over these assets who fall outside of the acceptable % or who have a consistently missing asset issue will receive letters from IAKSS on a progressive basis such as (1) First offense (LOWEST LEVEL) –written warning not in file but listed on the cumulative report (2) Second offense (MODERATE LEVEL)–written notice to the school file and principal file but not in the principal permanent file and listed on the cumulative report (3) Third offense (SEVERE LEVEL)-written notice to principal/director and their cabinet level director with it going in the principal’s Human Resource File indicating a consistent lack of protection of the districts assets under their supervision. NOTE: Depending on the level of the offense of missing assets. The letter may skip first offense and proceed immediately to Moderate or Severe Level after
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discussion with Senior Administrative Resources Director and Superintendent based on analysis in comparison to the rest of the district.
14. Transfer of Accountability. Accountability of Fixed Assets recorded in MUNIS will be transferred after both the current and successor principal, building manager or director perform a joint inventory. After both parties agree that all Fixed Assets are accounted for, the incoming principal, budget manager or director will sign and date a statement that indicates that property records have been verified. The Principal will be accountable for the Fixed Assets assigned to the facility on signing the statement.
15. Guidelines for Fixed Asset Inventory Team. a. Meet the contact at your scheduled location b. Obtain a current map of your scheduled location c. Ensure that scanners have been charged completely d. Never enter anything in the Department field of the scanner e. Obtain an all access key or have a staff member assist in the entire
inventory, to unlock doors and locate other property. f. Ask to make sure that the principal has notified all staff that the inventory
will take place that day, if they have not request that they do it immediately.
g. Scan all Fixed Assets in every room that meet the Fixed Asset criteria. h. Find out if there is an outside storage facility that the team will need
access to and also where the server and boiler rooms are located. (These rooms are not always on the map)
i. When scanning the cafeterias a food service worker must be present to assist the team. (If you find assets that should be tagged and are not; write down the location, a description of the item and serial number to report to Financial services-Do Not Tag These Fixed Assets.
j. If rooms are found that have a surplus of old or broken inventory notify Financial Services with the location and room number. Financial Services will then notify the school to reconcile the problem.
k. Fixed assets to look for during the inventory include but are not limited to: Computers. Laptops, Smart Boards, Digital Projectors that may he located on the ceilings, Laser Jet Printers, Large equipment items in the Science wings, Workshop areas, and Music Equipment
I. Fixed Assets that are not old or broken that is found without tags must he tagged with the following information recorded: Location, room number, Description of the item and the serial number.
m. If there are any rooms that you are unable to get into notify your contact person so that you can scan those rooms to complete the inventory.
n. At the end of the day return to Financial Services so that the scanners can be uploaded, charged, and put up in a secure place.
16. Asset-Trak 2000 Instruction Summary. Asset Trak is the software used to reconcile the physical inventory with the Fixed Asset Module within MUNIS. The following is a list of instructions and then a check sheet to double check your reconciliation at the end of the inventory. The Instructions to reconcile asset trak with the MUNIS Fixed Asset Module are as follows:
a. Delete all scanned assets from the prior year’s inventory in asset trak b. Delete all master assets from the prior year’s inventory in asset trak. c. After assets are scanned from a location upload the scanner information
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into your computer using the AssetTrak 2000 software. d. View the data that was uploaded from the Scanner under the edit scanned
assets lab. e. Download your master file of assets from MUNIS to asset trak; this is the
main file that you use to reconcile with your scanned assets (See asset trak instruction hook for more detailed directions on downloading files).
f. At this point to begin the actual reconciliation you go into master assets and hit the reconcile tab, this begins the process.
g. Within AT2000 database, asset records will be updated based on the scanned file, for example if a location in MUNIS was different than what was actually scanned AT2000 will change the location, but you must manually change it in MUNIS.
h. The user can now generate and print exception reports from the AT2000 database. The missing asset reports are records that were on the master file copied from MUNIS, but were not scanned at the location. This is the report that will be sent to a l l locations for reconciling. With our new scanning equipment reconciliation can now take place on site, immediately after the inventory is complete. Therefore all missing equipment reports can be accounted for before the scan team leaves the inventory site.
i. Added Status Assets are assets that were scanned at the location, but were not resident on the master file downloaded from MUNIS. These records may need to have their status changed from "N" to "C" (see asset trak instructions book for more detailed descriptions on added and new assets).
j. Change Detail by Assets shows what fields need to be updated in MUNIS. For example MUNIS shows an asset at school A. but it was scanned at school B so AT2000 will show you the pre and post location so it can be updated. This needs to be manually done in the MUNIS Fixed Asset Module. k. Tech Support Help Line: 888-708-1811. Website: WWW.BMISYS.COM
17. Asset Trak Checklist. a. All codes in MUNIS must be in AT2000 b. Do not put anything in the dept. Held in scanner or AT2000 c. Edit all records marked as new "N" that are really moved records. Change
status to "C". d. Print unstatused asset report and print duplicate serial number report.
Both reports SHOULD be blank. e. Upon reconciliation, if additional scanning is required, you must delete
master assets and re-import to re-reconcile. f. When downloading and when using file transfer software, you must
choose ASCII file and not binary format. g. Upgrade your versions of AT2000 and remember to clear scanned assets
and master tables before each inventory cycle.
Purchase Order Reminders
• Outstanding purchase order list will be sent and the beginning of each quarter. Therefore, the first one will go out the week of October 3rd.
• Bookkeepers will have 2 weeks to respond as of the status of the PO. Responses must be specific and not just "leave open".
• The goal is for all purchase orders to be paid or voided before they reach 60 days old. Therefore, requisitions should be entered as close to the time materials are needed or services rendered to avoid purchase orders being left open with no activity.
• The purchase order date, not the requisition date MUST be prior to the invoice date, this is very important for audit compliance accountability.
• Blanket purchase orders should be used from fiscal year to fiscal year (July 1 through June 30}.
• All purchase orders should be paid or voided prior to June 30 unless you can guarantee the invoice will be received to be paid by July 31st. (This guarantee is verified by Financial Services. IF the guarantee does not occur, the po will be cancelled and the funds will be lost).
• The purchase order cut-off process at year end must be followed. As it states on the purchase order cut-off notice: All outstanding orders will be reviewed and analyzed for non-activity and are subject to be cancelled if there is not an approvable rationale for the purchase orders to remain open. Thus it is important that everyone review and respond to your outstanding reports. NOTE: We have always done it this way will not be an approvable rationale
response.
• For questions or concerns, please contact Vanessa McCall.
v~ /'vf cecta,,, fvl\.CU\C.e'A ~~ Phone: (859) 381-4143
Fax: {859) 381-4706 Ema ii : vanessa .mcca ll2@fayette. kyschool s.us
