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Purchasing Policies Handbook

Elementary School District #39

Purchasing Policies and Procedures Handbook

 

Purchasing Policies Form

(Business office needs this on file every year.  Required before purchases can be made)

 

Section One:  Accounts OVERVIEW

Section Two:  Account Procedures

Section Three:  Student activities Account Procedures         

Section Three:  Student activities Account Procedures (concluded)

Section Four:  Fixed Assets

 

Section One:

Accounts Overview

All school districts in Arizona must follow the policies and procedures stated in the Uniform System of Financial Records for Arizona School Districts (USFR).  The Department of Education and the Office of the Auditor General mandate this system to be used in all aspects of school district budgeting, accounting, and financial reporting.  This system contains several different account types.  The accounts most often used by the general body of the district will be briefly described here.

 

Maintenance and Operation Accounts

The USFR defines these accounts as: “The general fund accounts for all resources used to finance district maintenance and operation except those required to be accounted for in other funds.” The Maintenance and Operation budget is split into many different sections to pay for the needed services and equipment used to keep a school district running efficiently.  Among the sections are regular education, special education, pupil transportation, and capital projects to improve school sites.  All departments have an extensive list of account codes assigned to their area to cover their equipment, supply, and other miscellaneous needs.  These account codes are generally known as “REVOLVING” accounts.

 

ExtraCurricular Activities fees & Tax Credit Accounts

These accounts are for the revenues and expenditures of the money collected in support of extracurricular activities in the district.  Taxpayers can donate money to a specific school site or activity and they receive a credit on their annual taxes by the government.  The Business Services Office deposits the funds and advises the school administrator of the amount received.  The school administrators are responsible for disbursing the funds throughout their site and keeping track of the current available balance for each specific account code.   These account codes are generally referred to as “TAX CREDIT” accounts.  The funds remaining in these accounts at the end of the fiscal year do rollover to the next fiscal year. ** Tax credit donations are allotted to a specific activity and/or site and CANNOT be used for any purpose other than the one originally chosen. **

 

Gifts and Donations Accounts

The “GIFTS AND DONATIONS” accounts are similar to the tax credit accounts.  Funds and donated items are given to a specific site, activity, or student group.  As with the tax credit accounts, the Business Services Office deposits the funds and relays the amount to the appropriate administrator to track and disburse.  These account balances also rollover to the next fiscal year.

 

Special Accounts

The Business Service Office handles the “SPECIAL ACCOUNTS”. These accounts include Auxiliary Operation Accounts, Student Activities Accounts, and any revolving account code expenditure that requires a check issued immediately.  The Business Services Office is responsible for the maintenance of accurate records and communication to administrators and sponsors regarding the account balances and activities.  They are also responsible for processing the paperwork for any authorized expenditures from these accounts.

 

 Auxiliary Operation Accounts (525)

These accounts are used to maintain the revenues and expenditures collected by school bookstores and athletic activities as approved by the district’s governing board.  The funds generally consist of deposits for use of district supplies such as textbooks or locks, course fees for elective courses and/or activity, course fees for fine art and vocational classes, and money generated by the school’s athletic events.  The first three numbers of all of the “AUXILIARY” account codes are “525”.

 

Student Activities Accounts (850)

The USFR definition is as follows:  “Student Activities are defined in the Arizona Revised Statutes (A.R.S.) §15-1121 as student clubs, organizations, school plays, or any other student entertainment.  Student Activities monies are raised by the efforts of students with the approval of the governing board.”   The first three numbers of all the “STUDENT ACTIVITIES” account codes are “850”.  ** See Section Three for complete details on these accounts.

 

Specified Revolving Account Purchases

The Business Services Office will not issue payment for services and/or merchandise until they have been received.  The Director of Business Services must approve any exceptions to this policy.  The Business Services Office handles these approved exceptions for a revolving account code.  The Accounts Payable clerk handles all other revolving account code expenditures.

Credit Card Purchases

The issuance and use of a credit card is to provide an alternative purchasing method when traditional payment/procurement methods are not feasible. 

A credit card may be used to facilitate the payment of travel expenses such as hotels and registrations for training and education while conducting School business, including fuel for School-owned vehicles.  An approved purchase order must be in place prior to any credit card charges being incurred.

Walmart require an account card be used for purchases with a purchase order.  These cards are assigned on a first come, first serve basis by business department personnel to District staff as authorized by an approved PO listing the name of the staff requesting the credit card. 

All cards must be signed out and in on the same day by the same staff member.  The approved staff member will be required to have the PO at time of requesting the credit card from business department personnel, sign the credit card out, make approved purchases, and return credit card, sign the card in, and turn in receipt for purchases with signature, date, and PO #.  All unauthorized purchases will be the user’s personal responsibility.

Receipts for the purchase of gas or fuel must be signed by user, have date, and have vehicle ID#. 

District/school credit cards may not be used for personal expenditures. 

 

 

** For an informational slide show on special accounts click here

** For the special accounts Flowchart click here

 

Part Two:

Account Procedures

 

The procurement process mandated by the Department of Education and Auditor General is extremely regulated and must be strictly adhered to.  Procurements made by a school district must have complete, detailed paperwork to show how the district funds are used.    There are several people involved in the procurement process, and each has their own set of essential responsibilities.  This section goes over each employee‘s role and the entire procurement process in detail. 

 

The purchasing process begins with a requisition.  Properly completing a requisition will help the buying team prepare a purchase order in a timely manner

Generally, the requisition process involves the following steps:

  • Requisition is entered by the school/department
  • Management approval is provided by the Accounting Office
  • Superintendent/Business Manager review the requisition
  • A purchase order is issued
  • Goods or services may be ordered.

.A requisition is required for every purchase regardless of the source of funds.  If you expect a CESD check to be issued to the vendor, you must have a requisition in the system.

Furthermore, the requisition must be approved at all levels, including the Business Manager, and a purchase order must be prepared and approved.  You may, of course, contact the intended vendor to obtain price and delivery information, but, DO NOT REQUEST DELIVERY until a purchase order has been issued.

There are many contracts being utilized by the district.  (See Vendor Awards under Vendors in the Visions Program)  Contract pricing has been negotiated by the various Cooperatives.

$10,000 - $99,999.99

 

Requires 3 written quotes

 

After-The-Fact purchase orders are purchase orders that are issued after the needed merchandise/service has been received or contracted for. After-The-Fact purchase orders are not permittedEmployees who place orders without a valid CESD order are subject to disciplinary action.

 

Requisitions

A purchase order must be issued PRIOR to any expenditure being made with district funds.   A requisition is submitted through the Visions Accounting Program to start the purchase order process for all funds.

See Section Three for Student Activities expenditure requirements and procedures.

**PLEASE NOTE:  The Business Services Office requires three to five business days to process expenditure paperwork after it has been received by the Accounts Payable. **

 

REQUISITIONS MUST CONTAIN THE FOLLOWING:

  • Vendor Name
  • Ship to
  • DAC
  • Requester (first & last name)
  • AWARD NUMBER IF ONE IS LISTED IN THIS BOX

DESCRIPTION

TRAVEL

  • Name(s) of person(s)
  • Conference name & City
  • Dates of Conference or Travel
  • Date approved by Board

LODGING

  • Name(s) of person(s)
  • Conference name & City
  • Dates of Lodging
  • Date approved by Board

REGISTRATION

  • Name(s) of person(s)
  • Conference name & City
  • Dates of Conference
  • Date approved by Board

MEALS

  • Conference name & City
  • Dates of Conference

 

Required documentation for travel includes:

  • Seminar/class agendas and pricing
  • Completed registration/order forms
  • Event details
    • Date
    • Location
    • Time (length of trip)
  • Reservation confirmation number (ex:  hotel or airline reservations)

 

DETAILED PRODUCT DESCRIPTION

  • IF IT IS FOR AN OPEN PURCHASE ORDER

A description of what is intended for purchase throughout the year

The Definition of a Blanket or Open Purchase order (not to be used for capital item purchases): 

A purchase order for a group of items, services or construction.

“NOT TO EXCEED” blanket/open purchase orders may not be increased without the approval of the site and the Business Manager.  All blanket/open purchase orders require a specified time frame or expiration date not to exceed three months.

 

  • IF IT IS FOR A LINE ITEM PURCHASE ORDER
    • A description of what is intended for purchase by item
    • The Definition of a line item purchase order:  A purchase order with separate lines for each item/quantity
      • QUANTITY
      • UNIT PRICE
        • Accurate current pricing for items
        • FOR HOTEL—price per day (including room tax)
        • FOR MEALS—price per day

The requestor is responsible for calculating the subtotal and grand total for each requisition submitted.     

 

When purchase totals exceed $9,999.99 the District procurement procedures apply:

 

$10,000 - $99,999.99                         Requires 3 written quotes

 

 PLEASE INCLUDE SHIPPING/HANDLING AND TAX IF APPLICABLE

Blanket/Open:

  1. All items including tax are lumped together, need receipts, signature and date, and sent to Accounts Payable. DO NOT hold receipts until total $ on purchase order is reached.
  2. One line, total $’s of purchase order cover cost of all items
  3. Services, tax included in total price, explanation is in body of purchase order
  4. Can be used until $’s are spent, signed/dated receipts need to be sent in to Accounts Payable as received, so they can be paid in a timely manner
  5. Specific amount, Specific period of time

 

Once a purchase order is prepared, it is generally faxed by the Accounting Office to the vendor unless instructed otherwise by the site on the requisition.  The site may elect to have the vendor copy of the purchase order sent directly to the site for distribution by the requestor.

 

 

Procedure for Requisition Template

 

 

The originator must complete the excel requisition template located on the website (in all CAPS) in its entiretyThis includes the Fund and Sub Fund in order for your site administrative assistant to properly code the expenditure.

 

FOLLOWING INFORMATION IS REQUIRED AND MUST BE TYPED IN ALL CAPS TO PROCESS.

 

  1. Name of Requester
  2. Vendor name and address
  3. The detailed description of the item being ordered
  4. The vendor’s item number, if available
  5. Unit
  6. The quantity being ordered
  7. Sales tax
  8. Freight/shipping charges if applicable
  9. Discounts should be listed as a separate line item

 

 

Procurement requirements are:      $10,000 - $99,999.99 - Requires 3 written quotes

 

(Procurement requirement limits are based on District wide totals – not site totals.)

 

If quotes are required, please send them as an attachment with the template or send to Business Office.

 

Email the template and all required paperwork as attachments to the business office.

 

Attachments required for:

   Student Activity Accounts - Minutes must be submitted with requisition.

   Tax Credit Accounts         - Tax Credit Eligibility and Justification Form (located on website)

                    

If approved by the Director of Business Services, the requisition template will be processed into a Purchase Order.  The Business Services Department will then submit the Purchase Order to the vendors as required.

                                                                                                                                    

Please remember that you cannot commit funds or make any expenditure until a Purchase Order has been processed and approved.  After-The-Fact purchase orders are purchase orders that are issued after the selected merchandise/service has been received or contracted for.  After-The-Fact purchase orders are not permitted Making purchases prior to a Purchase Order is a violation of the Arizona Revised Statutes, Article 10 and the Continental Elementary School District #39 policy.

 

As an overview – the requisition process involves the following steps:

  • Requisition is entered.
  • Requisition proceeds through the approval process to the Business Services Office
  • Director of Business Services reviews the requisition
  • A purchase order is issued
  • Purchase order is submitted to vendor

Consultant Purchase Orders

All vendors, including consultants, must have a current IRS W9 form on file with the Accounting Office BEFORE a purchase order may be issued.  New vendors must be added to our system and a W-9 must be requested.  A vendor application form is available on the Website under Business Office forms.  You can also contact the Accounting Office with questions regarding this requirement.

If you do not have a purchase order on or before the day a consultant is scheduled to begin services, please contact the Accounting Office immediately so that we may attempt to expedite your purchase order.

PROCEDURES WHEN PURCHASE ORDERS ARE PROCESSED

  1. Open PO with general description.  (Office Depot, Fry’s, Safeway, Home Depot, and Ect.)  A copy of the vendor and entity will be sent to the requester unless there is a Reference name, the PO will be sent via e-mail to (Teacher or Employee listed as Reference) with a note stating that the PO was not faxed to the Vendor.
  2. PO made out to CESD TRANSPORTATION:  Entity copy will be sent to the requester and the person listed in the reference.  Also, the Vendor copy will be sent to the Vendor via e-mail.
  3. PO made out to CESD FOODSERVICE:  Entity copy will be sent to the requester and the person listed in the reference.  Also, the Vendor copy will be sent to the Vendor via e-mail.
  4. PO’s to Vendors that will be delivering goods to the accounts payable:  Vendor copy will be faxed to the Vendor.  Entity and Receiving copy will be sent to the Accounts payable.
  5. PO’s made out to the individual for travel reimbursement:  Entity copy will be sent to the requester and the person listed in the reference.

 

THINGS TO REMEMBER ABOUT ALL PURCHASE ORDERS

Each purchase requisition must be properly coded and approved by the principal or department head and funds must be available.

Upon receipt of a requisition, the Accounting Office will review it to ensure proper completion, including any required approvals and documentation.  It is the responsibility of the principal or department head to give specific descriptions and accurate prices of the items whenever possible.

The Accounting Office will process the requisition and assign a purchase order number.  Any further reference to the requisition will then be made by purchase order number.  If, for any reason, the requisition is not approved, it will go back to the originator to complete or revise.

Dollar Limits Requiring Quotes & Bids

All staff involved in purchasing items and services for the district should be aware of the dollar limits and how they affect required competition.  These requirements are established by the State Board of Education and the Auditor General and apply to all School Districts in Arizona.

Cumulative purchases for a specific vendor across the district for the fiscal year may be made without official quotes up to $9,999 (including ALL costs of shipping, taxes, fees etc.).

 

$10,000 - $99,999.99                         Requires 3 written quotes

 

Cumulative purchases from $10,000 but less than $99,999.99 must have three written quotes. WRITTEN QUOTES MUIST BE SIGNED AND DATED BY THE VENDOR SUBMITTING THE QUOTE.

Exceptions may be made in sole source situations for purchases above $10,000, however, those situations are rare and a letter from the vendor stating that the company is a sole source will never serve as documentation for that vendor’s sole source procurement.

Sole Source

Sole source procurement requires written justification from the requisitioner to the Accounting Department, prior to commitment of an order. A sole source justification form can be found on the District’s website.  All sole sources must be approved by the Governing Board at a formal Governing Board meeting.

If you believe there is justification to request, in lieu of competitive bidding, a specific product brand name, a specific manufacturer, or a sole or preferred supplier of a product or service, you must complete this form and send it to the Accounting Department.  Justifications are to be supported by factual statements that will pass internal and state audits.  It is the critical and necessary features of a product that make it a sole source.

Checking Your Order Status

You may call the vendor with your purchase order number regarding the status of your order.  Also, you may call the Accounts payable to check on the status of a purchase order.  Be certain to have your purchase order number ready.

If you need to contact the Accounting Department for any of your queries, call extension 7364, and you will get the help you are requesting.  When calling the Accounting Department, please include as much information as possible including the requisition number, purchase order number, vendor name and budget code.  This information will help expedite your request.

Vendor Solicitations

The school district may not actively distribute vendor information; i.e., hand out promotional flyers, sell items on District property, and/or hand out or post promotional posters*.  We have been advised that this is a violation of the School District Procurement Code.  Should you have questions, please contact the Director of Business Services.

*Unless you have submitted the REQUEST TO DISPLAY, POST, OR STACK INFORMATION/MATERIALS IN OR ON SCHOOL DISTRICT PROPERTY and have received approval from the Assistant Superintendent.

 

“AFTER-THE-FACT” PURCHASE ORDERS

 

WHAT IS IT?:

 

An “After-The-Fact” Purchase Order is Any of the Following:

 

  1. a purchase order that is issued after an item has been received/picked-up
  2. a purchase order that is issued after a service has begun or has been completed
  3. a preview item that is delivered without a purchase order and is then purchased
  4. calling in the order to the vendor prior to receiving a copy of the purchase order or at a minimum an authorized purchase order number
  5. sending the purchase requisition to the vendor in advance of the purchase order
  6. making reservations or scheduling services without a purchase order

 

WHY IS AN “AFTER-THE-FACT” PURCHASE ORDER SO BAD?

 

  1. a purchase order is the only legal commitment to spend any funds
  2. a purchase order insures that procurement rules have been followed for the purchase and that budget funds have been properly approved
  3. phoning or faxing your order in with a requisition leads to double shipments that may have to be charged to the school site
  4. our auditors will note an “after-the-fact” purchase as a violation of the procurement rules

 

WHAT SHOULD WE DO?

 

  1. wait until you have your purchase order in hand before ordering any goods, contracting for any goods or services, or allowing any services to begin
  2. submit “services” and “registration” requisitions at least two (2) weeks prior to start of services and list actual start date of contract or the actual conference dates on the requisition
  3. contact the Accounting Department if you need help expediting your order
  4. if you’re not sure about a particular purchase, contact the business department right away

 

WHAT ARE WE PROHIBITED FROM DOING?

 

  1. do not fax/phone in purchase requisition, wait until you have the purchase order in hand
  2. do not list start date on contract as the date you signed the consultant contract
  3. do not allow a consultant to begin working without a purchase order
  4. do not order a preview item without a purchase order
  5. do not make any reservations without a purchase order

 

A purchase made without a purchase order is a violation of the procurement rules and could result in the employee being held personally liable for the purchase.

 

Contact the Accounting Department if you have any questions or a special circumstance before making the purchase.  We want to help make the purchase as efficient as possible

 

***REMEMBER***

 

If you are requesting travel reimbursement, you must complete the travel reimbursement form and attach all receipts along with a copy of the Governing Board Agenda approving your travel within 5 days of travel completion.

The only time you will be reimbursed for your mileage for using your personal vehicle will be if a District vehicle is not available for your use.  You must submit paperwork substantiating the unavailability of a District Vehicle.

 

When using a district vehicle and turning in the gas receipts from your trip, please be sure to sign the receipt and write the District Vehicle # on it.

There is no meal reimbursement for one-day travel

 

Requestor: (Originator)

The person initiating a request to use district funds to make a purchase is the “REQUESTOR”.  This person is responsible for submitting a requisition that has accurate and up-to-date information on the vendor and the products and/or services to be purchased and includes any other required documentation.

Department Administrator:

Every department administrator is responsible for reviewing and approving all expenditures submitted by their staff.  This process includes verifying requisition totals, correct account coding and fund availability. 

  

Account Code Verification

The account code must match the type of service/merchandise being purchased.  For example, funds in a supply account code can ONLY be used to purchase supplies.  They cannot be used to pay for registrations for classes, tournaments, etc.

** See the “Chart of Accounts” for complete account code description and approved uses.

Funds Availability

The USFR specifically states that there must be funds available PRIOR to any expenditure being approved.  Account balances reflect only those deposits verified by a bank receipt.  The Business Services Office must receive the bank receipt in order to log the funds as being deposited and available to use.  A budget transfer may be submitted along with a requisition if necessary. 

 “Combining” purchase orders or “rolling over” of change is not permitted.  All unused funds are to be returned promptly and deposited back into the account before the funds can be used again. 

Once the requisition has been reviewed by the site administrator, and all inaccuracies corrected, the supervisor approves the requisition to signify their authorization of the expenditure.  The requisition is then forwarded through the Visions accounting program to the Director of Business Services for further final review and district authorization.

Business Services Office:

Once the Director of Business Services approves the requisition, a purchase order is issued. 

                If the requisition is rejected by the Director of Business Services, it will go back to the originator          

                (requestor).

The Director of Business Services handles the Auxiliary Operation Accounts, Student Activities Accounts, and any revolving account code requisitions that require immediate payment.  The Accounts Payable clerk handles all other purchases.

Purchase order copies are then disbursed as follows:

  • The vendor copy is sent to the address provided on the purchase order, unless other instructions were noted on the requisition. (Ex: The purchase order is to be faxed instead of mailed to the vendor.)
  • One entity copy will be sent via email to the department administrator if requested.
  • Receiving and entity copies are sent to the accounts payable, if applicable.

Receipts

If the purchase order will require delivery of items to the requestor, they must be shipped to the accounts payable.  Accounts payable personnel receive each order, verify the order is correct and complete then deliver it to the requestor.

Requestors must forward receipts for purchases not needing to be delivered to the accounts payable clerk at the Business Services Office.  ** Make sure to keep a copy of all receipts for your records.  ** 

ALL RECEIPTS MUST BE DATED AFTER THE PURCHASE ORDER ISSUE DATE, INCLUDING ONLINE ORDERS AND HOTEL AND AIRLINE RESERVATIONS.

Receipts MUST contain:

  1. Vendor information
  2. Date of purchase imprinted by vendor
  3. Purchase order number (may be handwritten)
  4. Signature of employee

5.    Itemized description of purchase

 

Accepted receipt types:

  1. Gas station receipt  (must have employee signature and vehicle ID number)
  2. Store register receipt with PO #
  3. Packing slip (usually forwarded from the accounts payable)
  4. Copy of purchase order signed by vendor
  5. Parking receipt with employee name and PO #
  6. Hotel receipt with employee name and PO #
  7. Printout of online order summary, signed by employee with PO #

*** The district will only pay the amount authorized on the purchase order, unless authorized by the department administrator or Director of Business Services. ***

Payment

The accounts payable clerks will issue payment once all required documents have been received.  These include receipts or signed proof of delivery (packing slip) from the accounts payable and an invoice from the vendor.  Payment will be mailed to the address provided on the purchase order or the address listed on the invoice.  All travel expense forms must include receipts and event agendas in order to issue payment.  Once the payment has been issued, the purchase order is closed in the District accounting system.                                                           

 

Part Three:

Student Activities Procedures

Division of Duties

The responsibility for the proper management of all monies at the school site is delegated to the Principal.  The Principal may delegate any portion of these duties to other site personnel, including the processing of student activities money.  The site employee delegated the responsibility over the Student Activities accounts are known as the “ASSISTANT STUDENT ACTIVITIES TREASURER”.  The “STUDENT ACTIVITIES TREASURER” is responsible for all student activities funds at the District level and is located in the Business Services Office. 

 

Student Activities Treasurer (District Office):  

  1. Responsible for all student activities accounts.
  2. Must keep an accurate and up-to-date ledger showing all debits, credits and current balances for each club.
  3. Responsible for all transactions and account reconciliations.
  4. Must keep all documentation for monies expended by each club according to the procedures prescribed by the Uniform System of Financial Records (USFR) for Arizona School Districts. 
  5. Submit monthly account balance statement for Student Activities accounts to the Governing Board and each club sponsor.

 

 Assistant Student Activities Treasurer (Site Level):

  1. Responsible for student activities accounts within their school site.
  2. Count and roll all monies, issues a receipt in numerical sequence and submits the deposit to the Student Activities Treasurer.  ** Must take deposits to the Business Services Office at least twice a week. **
  3. Completes cash collection reports.  ** cash collection report on website.
  4. Reviews procurement paperwork submitted by clubs to verify all required information is attached and that the club account balance is sufficient to cover the expenditure request.  Then forwards the paperwork to the school Principal for review and signatures.
  5. Receives list of NSF’s for review.  Do not accept checks from individuals on the NSF list!
 

Division of Duties (concluded)

Club Sponsor:

  1. Submit a current list of members and officers to the Special Accounts clerk no later than October 1st of each school year.
  2. Ensures that the club has student officers who will conduct meetings and take minutes that reflect the purpose of the meeting, the purpose for any fundraising activity, and the appropriate authorization for club fund expenditures and subsequent payments. 
  3. Assist the student officer in maintaining the club ledger.
  4. Assists in the handling of returned deposited items.
  5. At end of the year, the club minutes are to reflect the disposition of any remaining funds.  All minutes from the year’s meetings are to be filed according to the school’s audit procedures for future reference.

 

Student Officers:

  1. The Club Secretary prepares and submits complete and accurate minutes of every meeting to the Assistant Student Activities Treasurer. 
  2. The Club Treasurer prepares the financial reports and required documents and submits them with any monies to the Assistant Student Activities Treasurer.

 

Requirements to Form a NEW CLUB:  (Per USFR Requirements below)

 

  1. Submit request to the Principal for approval to form a new club, including:

a)    A Constitution outlining:

  1. purpose of club or organization
  2. organizational structure

      b)  Name of at least one adult sponsor who is an employee of the District.

      c)  List of officers

 

  1. Submit to site Principal for approval and signature.

 

  1. Submit request for Account Code (850-XXX-XX) to District Office - Special Accounts - including:
    • Principal’s signature.
    • Copy of Constitution
    • List of Officers and Sponsors

 

Note:   ALL Fundraisers must be Board Approved (Submit Fundraising Activities Request form to District Superintendent’s office).

                All funds raised must be submitted to the school site’s front office for Deposit with a completed Cash Collection Report.)

Procedures of Forming a New Club:

  1. Forward the items listed above to the school Principal for review and preliminary approval.
  2. Submission of these items to the school’s Principal is the final step towards forming a club.  The clubs minutes must reflect the final approval of all submitted documentation and the formation of the new club.
  3. Once the club is officially formed, all documentation is forwarded to the Student Activities Treasurer to record in the District’s ledgers.

** In the Continental Elementary School District, the Student Activities Treasurer is a Business Services Office employee (usually the director) and the Assistant Student Activities Treasurer is a school site employee (usually the school secretary). **

Meeting Procedures:

  1. Meeting (with the club sponsor present) is called to order, as a club member takes minutes. 
  2. Minutes are to be recorded on a full sheet of paper and must include (but are not limited to):  date, time, members present, discussion, motions made and approved.  ** meeting minutes form available on the district website.
  3. Minutes are filed by the club Secretary and must be retained for three years for audit purposes.

** Conflict of interest policies, as stated in District policy GBCA and ARS Title 38-503 apply to all student activities transactions.  ARS Title 38-503 prohibits school employees from participating in any manner in a contract, sale or purchase where the employee or a relative has a substantial interest in the contract sale or purchase. **

** MISUSE OR MISHANDLING OF ANY STUDENT ACTIVITIES FUNDS IS GROUNDS FOR DISCIPLINARY ACTION.  **

EXPENDITURES

Requirements:

  1. Monies should be expended in a manner beneficial to those students currently in school.  Students must actively participate in the management of funds.
  2. Student Activities monies must not be used to defray any district expense.
  3. Funds must be available in the account of a student club before a purchase order can be issued.
  4. Throughout the year, all club accounts must have a positive or zero balance.  It is the responsibility of the club sponsor and the Student Activities Treasurer to ensure accounts complete the year in a positive standing.  Clubs that had no activity during the year must be justified to remain an active club; after the 2nd year of inactivity, the ending balances are automatically transferred to the Builder’s club account.
  5. All purchases of goods and services must have prior approval by the Club.  Requisitions are required for all expenditures. 
  6. If the expenditure involves any overnight or out of state travel, a student travel form must be submitted and approved by the Governing Board prior to any disbursement of club funds.           **  Overnight/Out of State Student Travel Form available on District website.
  7. Cash advances through “open purchase orders” issued to the club sponsor are available only when necessary and must be justified and approved by the Principal on the requisition.  Cash advances are subject to final approval by District Student Activities Treasurer.  Cash advances are only used for student travel and field trips.  RECEIPTS MUST BE SUBMITTED AND THE EXACT BALANCE OF CASH RETURNED.
  8. When purchases exceed $9,999.99 the District procurement procedures apply:

 

$10,000 - $99,999.99

 

Requires 3 written quotes

 Contact the District Business Services Office for assistance.
  1. All items purchased must be verified as received by the club sponsor or Assistant Student Activities Treasurer. (Ex: signed receipt, packing slip, etc.)
  2. Only the Student Activities Treasurer may issue disbursements from student activities monies (upon receipt of signed paperwork, proper invoice and a copy of purchase order authorizing the disbursement)Cash transactions are NOT permitted.
  3. Capital items purchased by a student club are considered to be the property of the District.
  4. Reimbursements are allowable with:
  • Club pre-approval (as reflected in signed minutes)
  • District issued purchase order
  • Original signed, dated and itemized receipts

EXPENDITURES (continued)

Reimbursements MUST be submitted within 5 days of disbursement or within 5 days of event completion.  Without prior approval of District Student Activities Treasurer, reimbursement cannot exceed $500.

  1. Purchases made without a District authorized purchase order are considered unauthorized.  The District will not reimburse any unauthorized purchases, or any purchases made prior to the issuance of a purchase order.  Unauthorized purchases are subject to after the fact letters.

 

Procedures:

  1. Club approves the expenditure and records the approval in the club minutes.
  2. Club officer prepares the requisition form.
  3. Club forwards requisition, minutes and any other required documentation to the Principal’s office for review and approval.
  • The Principal signs and returns a copy of the signed requisition to club.
  • The Assistant Student Activities Treasurer retains a copy of the signed requisition form and enters the requisition into Visions to start the approval process.
  1. The Student Activities Treasurer verifies that all required signatures and documentation are present, and then forwards the requisition to the Director of Business Services for final review and approval.
REQUIRED documentation includes:
  • Detailed requisition signed by club officer and club sponsor.
  • Item numbers, date/location of event, mailing address, phone and fax numbers of vendor, any special instructions, etc.
  • Club minutes authorizing expenditure, signed by club officer and club sponsor.
  • Student travel form approved by the governing board, if applicable.
  • Any information provided by vendor regarding event/expenditure.
  • Registration form, fee information, deadlines, event agenda, etc.
  • Completed check request that is signed by club officer, club sponsor and school Principal, if the vendor does not accept purchase orders and requires payment up front.

 

  1. The Student Activities Treasurer will only approve the requisition when all information and required documentation is present and attached.  The Director of Business Services will review the requisition and issue the Purchase Order. 
  2. The Student Activities Treasurer will email a copy of the purchase order to the club sponsor.
  3. The club sponsor places the order using the purchase order. ** NO ORDERS OR PURCHASES ARE TO BE MADE WITHOUT A DISTRICT AUTHORIZED PURCHASE ORDER. **

Expenditures (concluded)

  1. When the club receives items and an invoice, a copy of the purchase order (signed to reflect date and proof of delivery) should be forwarded to the Student Activities Treasurer for payment along with the invoice, keeping a copy for club’s records.  The club sponsor/club treasurer should reduce the club ledger balance by the amount of the invoice.  ** The club should ALWAYS forward a signed copy of the purchase order (showing date when items were received) to the Student Activities Treasurer to insure prompt payment to vendor.
  2. The Student Activities Treasurer processes the invoice for payment, then closes purchase order and files it appropriately.

NOTE:   Student Activities and Auxiliary Accounts ARE on Visions.  

* Must complete and submit the Vision Requisition Template found on the District website.

Deposits & Expenditures are recorded in Visions.

 

Forms can be found on district website under Staff Resources

RECEIPTS

Requirements:

  1. All monies must be counted nightly and physically safeguarded.  In no case shall money be left overnight in school buildings except in safes provided for the safekeeping of valuables.
  2. All cash should be deposited at the bank on a timely basis.  Deposits should be taken to the Business Services Office at least twice weekly.
  3. Private bank accounts are not authorized for use by any student clubs.

4.    Individual clubs must maintain ledger balances: 

  • For the current available account balance,
  • For reconciliation with District records, and
  • For audit purposes.

 

Procedures:

  1. The club sponsor and the club treasurer should work together to prepare deposits.
  2. A detailed inventory sheet listing all items to be sold, along with the beginning and ending supply amounts MUST be turned in with all funds collected from fundraising efforts.   The inventory sheet requires the signatures from the club officer and the club sponsor.
  3. If tickets were involved, the cash collection report should be used.  Be sure to include the beginning and ending ticket numbers when calculating the number of tickets sold. 
  • A calculator receipt of check totals should be attached to the checks.
  • Submit all checks to the Assistant Student Activities Treasurer for endorsement on the back with the “Continental Elementary School District #39” stamp.
  • The cash collection report requires signatures of the club officer and the club sponsor.
  • The cash collection report is delivered intact with cash, checks, and any remaining unsold tickets to the school site’s Assistant Student Activities Treasurer.
  1. When the Assistant Student Activities Treasurer receives the deposit and paperwork, a receipt will be issued to the club sponsor/club officer.  The Assistant Student Activities Treasurer will retain a copy of the receipt.
 

FUNDRAISERS

Requirements:

  1. All fundraisers must have prior approval from the Superintendent, Business Office, and Governing Board.  A completed Fundraising Activities Request From must be signed and approved by the Superintendent and the Governing Board prior to the start of any fundraising activity.  The Superintendent should communicate possible conflicts to Governing Board.   **  Fundraising  Activities Request Form on District website. **
  2. Student activity and auxiliary monies are derived from a variety of sources:  dues, concessions, interest, ticket sales, publications, yearbooks, class or student pictures, and fund raising events approved by the school Principal, Superintendent, and Governing Board.  Monies raised by the students must be deposited into a student club account.  ** All documentation must be kept at the school site for two years for audit purposes. **
  3. A Student Club may NOT hold a raffle.  The Auditor General’s Opinion I84-018 states that any clubs that are school-controlled may not hold raffles or any games of chance.
  4. A Student Club may participate in a joint fundraising project with an outside group, such as a parent-teacher organization, if the Governing Board has approved the project.  The proceeds should be allocated proportionately between the two organizations based on the level of effort devoted to the project by each group in advance of the project.
  5. Students are not allowed to sell items from house to house.
  6. Fundraisers should not be held for the sole purpose of making money.  A club must have a specific goal for the funds that will be raised.  For example:  a trip, a specific item or equipment to be used by the students.
  1.  

Procedures:

  1. Proceeds from sale of inventory (candy, T-shirts, etc.) should be compared to items sold to estimate actual proceeds.  Use the following method:

 

 

Step 1:

 

Step 2:

 

 

Amount purchased from vendor 

- Amount Left

= Amount Sold

 

Amount Sold

X Price‚Äč

= Estimated Proceeds

 

             
 
  1. Any unsold inventory after fundraising sales should be accounted for and properly safeguarded.
  2. It is the practice of the District to limit the sale of competitive food items (including candy) on its campuses during instructional times and to encourage students to utilize the school cafeterias. 

*** Don’t forget the inventory sheets that are to be attached to the deposit paperwork. ***

 

FUNDRAISERS (concluded)

The following guidelines shall apply for the sale of food items:

  • The sale of food related items must meet the “Smart Snack” Guidelines to be in compliant with NSLP.
  • All student food sales shall receive prior approval from the Superintendent, Business Office and Governing Board.  **  FUNDRAISING ACTIVITIES Request Form on District website.

 

Part Four:

Fixed Assets

FIXED ASSETS

The USFR defines a “fixed asset” as any item for which the District pays $1,000.00 or more.  This total includes all tax, shipping and handling charges, set up fees, instruction, etc.  These items are tracked by the District and include equipment, land, buildings, and improvements.  Accounts payable personnel tags any item that meets the threshold set by the Business Services Office with a fixed asset label.  All fixed asset descriptions and values are then logged into the District’s Fixed Assets system.  Most computer software, towers, and monitors are considered fixed assets, but keyboards, mice and most other computer accessories do not fall into this category and do not need to be tracked. 

Procedures:

  • Delivery
  • All deliveries MUST be delivered directly to the accounts payable to be officially received and processed.
  • Vendors are to contact the accounts payable staff before making a delivery.  If a vendor tries to make a delivery directly to a school site, they must be redirected to the Business Office.  Should a vendor try to ignore the redirection, they are to be advised that every District purchase order lists the Administration Office as the delivery point.  There are products that need to be installed upon delivery, but these items are not an exception to district policy.  The vendor must still check in at the Administration Office before delivering the order to the installation site.  This notifies the business office personnel of all deliveries, and allows them to attach a fixed asset inventory tag to all appropriate items as soon as they are received.
  • Disposal or Transfer
  • An Equipment Disposal/Transfer form must be completed and approved before any fixed asset is moved to a new location or disposed of.  (All sections of the form must be completed.) This form is required even when relocating an item from one classroom to another.  Once the form has been authorized, it is sent to the Accounts Payable clerk who will update the fixed asset system.  If the item is not in working order, contact the accounts payable personnel and request the item be picked up for disposal.  *See the Equipment Disposal/Transfer form.
  • Inventory Sheets
  • In April of each year, the Accounts Payable clerk issues inventory sheets to every site in the district.  The individual responsible for the room(s) listed on the sheet must complete the form(s).  For example, the teacher assigned to room E11 in the middle school building is required to inventory the assets located in that room.  If any item is missing, a written explanation is required and an Equipment Disposal/Transfer Form would be completed.  All inventory sheets must be completed and returned to the appropriate site administrator before the employee checks out at the end of the year.