BUSINESS OFFICE MANUAL 2015 - 2016

BUSINESS OFFICE
MANUAL
2015 - 2016
PREPARED BY:
BUSINESS OFFICE
DANBURY INDEPENDENT SCHOOL DISTRICT
5611 Panther Drive
DANBURY, TEXAS 77534
www.danburyisd.org
PREFACE
The Danbury Independent School District (herein referred to as “DISD” or the “District”) Business
Office Manual systemized business practices, guidelines, and procedures within the Business Office.
The manual is intended to be a ‘living’ document, which will be revised and updated as the requirements
of the District change.
The manual is intended for use as a reference tool for campus and department administrators, secretaries,
and other staff members with budgetary and/or financial responsibilities.
There is an underlying assumption that the individuals for whom it was written will have a general
understanding of the financial process in a school system. The major purpose is to provide consistency
and standardization in administering and documenting school business activities throughout DISD.
These business procedures are published in an effort to ensure the District’s compliance with Board
policy and generally accepted accounting procedures. If a conflict exists between Board policy and this
manual, Board policy will prevail.
TABLE OF CONTENTS
Elected Officials…………………….………………………………………………………….....1
Business Office Contact Information ……... …………………………………………………….1
SECTION 1 - PAYROLL
1.1.
Annual Payroll Schedule….. …………………………………………………………….2
1.2.
Annualized Compensation… …………………………………………………………….2
1.3.
Required Payroll Deductions………. …………………………………………………….2
1.4.
Optional Payroll Deductions………. …………………………………………………….3
1.5.
Direct Deposit …………………………………………………………………………….3
1.6.
Time Clock System………… …………………………………………………………….4
1.7.
Employee Incentive Plan….. …………………………………………………………….6
1.8.
Retirement Plan Options…… …………………………………………………………….6
1.9.
Delivery of Wage and Earning Statements… …………………………………………….6
1.10. Positive Pay………… …………………………………………………………………….7
1.11. Worker’s Compensation Benefits…. …………………………………………………….7
1.12. Unemployment Compensation Benefits…… …………………………………………….8
SECTION 2 – EMPLOYEE BENEFITS
2.1.
2.2.
2.3.
Employee Health Insurance……….. …………………………………………………….9
Other Optional Employee Benefits………… …………………………………………….9
Notices to Employees ……... ……………………………………………………………11
SECTION 3 – RISK MANAGEMENT
3.1.
3.2.
3.3.
3.4.
3.5.
3.6.
Property and Casualty Insurance….. ……………………………………………………12
FACTA Policy…….. …………………………………………………………………....12
Fraud Reporting…… ……………………………………………………………………13
Insurance Requirements for Vendors……… ……………………………………………14
Liability Coverage…. ……………………………………………………………………14
Student Accident Insurance………... ……………………………………………………14
SECTION 4 – PURCHASING
4.1.
4.2.
4.3.
4.4.
4.5.
4.6.
4.7.
Purchasing Statutes, Regulations, and Board Policy………. ……………………………15
Purchasing Authority. ……... ……………………………………………………………15
Standards of Conduct……… ……………………………………………………………16
Legal Requirements………... ……………………………………………………………18
Vendor Relations…………... ……………………………………………………………22
Passing of Title Options…… ……………………………………………………………23
Local Purchasing Guidelines………. ……………………………………………………25
4.8.
4.9.
4.10.
4.11.
4.12.
Unauthorized Charges/Purchases…………. ……………………………………………25
Purchases for Individuals………….. ……………………………………………………25
Tax Exemption…………….. ……………………………………………………………25
Purchase Order Process……. ……………………………………………………………26
Purchasing Flow Chart…….. ……………………………………………………………31
SECTION 5 – ACCOUNTS PAYABLE
5.1.
5.2.
5.3.
5.4.
5.5.
5.6.
5.7.
5.8.
Accounts Payable Schedule………... ……………………………………………………32
Online P.O. Release Process………. ……………………………………………………32
Check Request Instructions………………………………………………………………33
Purchase Order Payments…………. ……………………………………………………34
Positive Pay………… ……………………………………………………………………34
Packing Lists……….. ……………………………………………………………………34
District Credit Card Use…………… ……………………………………………………35
District-Issued Cell Phone Guidelines…….. ……………………………………………35
SECTION 6 – TRAVEL GUIDELINES
6.1.
6.2.
6.3.
6.4.
6.5.
6.6.
6.7.
6.8.
6.9.
Travel Overview……………………………………………………………………….…36
Pre-Trip Procedures……….. ……………………………………………………………36
Meals……….. ……………………………………………………………………………37
Field Trips and UIL Academic/Athletic Events…… ……………………………………38
Hotel/Motel Expenses ……………………………………………………………………38
Personal Vehicle…………… ……………………………………………………………38
Cash Advance………………………………………………………………………….…39
Student Travel ……………………………………………………………………………39
Post-Trip Procedures………. ……………………………………………………………40
SECTION 7 – ACTIVITY FUNDS
7.1.
7.2.
7.3.
7.4.
7.5.
7.6.
Activity Funds Overview….. ……………………………………………………………41
Fundraising………… ……………………………………………………………………41
Responsibility and Oversight………. ……………………………………………………42
Petty Cash………….. ……………………………………………………………………42
GASB 39…… ……………………………………………………………………………42
Relations with Parent Organizations………. ……………………………………………43
SECTION 8 – GENERAL LEDGER REPORTING
8.1.
8.2.
8.3.
8.4.
8.5.
8.6.
8.7.
8.8.
Accounting Overview ……………………………………………………………………44
Responsibility of Campus and Department Supervisors…... ……………………………48
Activity Fund Accounting…………. ……………………………………………………48
Budget Amendment……….. ……………………………………………………………48
Journal Entries……... ……………………………………………………………………48
NSF Checks………... ……………………………………………………………………48
State Tax Reports….. ……………………………………………………………………48
Cash Receipt Posting………. ……………………………………………………………49
8.9.
8.10.
Use of Campus Discretionary Funds………. ……………………………………………49
Month End Closing Process... ……………………………………………………………49
SECTION 9 – CASH AND INVESTMENT MANAGEMENT
9.1.
9.2.
9.3.
9.4.
9.5.
9.6.
9.7.
9.8.
9.9.
9.10.
9.11.
9.12.
9.13.
9.14.
Cash Practices ……………………………………………………………………………50
Depository Contract……….. ……………………………………………………………51
Reconciliations…….. ……………………………………………………………………52
Courier Process…….. ……………………………………………………………………52
Public Funds Investment Act………. ……………………………………………………52
Authorized Investments……. ……………………………………………………………52
Investment Reporting Requirements………. ……………………………………………53
Investment Strategies………. ……………………………………………………………54
Standard of Care…… ……………………………………………………………………55
Investment Officers………………………………………………………………………55
Investment Training……….. ……………………………………………………………56
Personal Interest…… ……………………………………………………………………56
Sellers of Investments ……………………………………………………………………57
Donations………….. ……………………………………………………………………57
SECTION 10 – BUDGET GUIDELINES
10.1. Legal Requirements………... ……………………………………………………………58
10.2. Campus and Department Budgeting Methodology………………………………………60
10.3. Budget Calendars…... ……………………………………………………………………60
10.4. Revenue Estimates…………. ……………………………………………………………60
10.5. Budget Amendments………. ……………………………………………………………60
10.6. Special Revenue Fund Budgeting…. ……………………………………………………60
SECTION 11 – GRANT GUIDELINES
11.1. Grants Overview…………… ……………………………………………………………61
11.2. Scientifically Based Research ……………………………………………………………62
11.3. Grants and Related Requirements…. ……………………………………………………63
11.4. Indirect Cost Rates………… ……………………………………………………………72
SECTION 12 – ASSET AND INVENTORY CONTROL
12.1.
12.2.
12.3.
12.4.
12.5.
Asset and Inventory Overview…….. ……………………………………………………74
Asset and Inventory Oversight…….. ……………………………………………………75
Asset and Inventory Losses……………….. ……………………………………………75
Asset and Inventory Additions…….. ……………………………………………………75
Surplus Equipment………… ……………………………………………………………76
SECTION 13 – RECORDS MANAGEMENT
13.1.
13.2.
Legal Requirements…………...…………………………………………………………77
Records Management Officer ……………………………………………………………77
13.3.
13.4.
13.5.
Records Destruction Process………. ……………………………………………………78
Records Control Schedule…………. ……………………………………………………78
Records Management Contract……. ……………………………………………………78
SECTION 14 – GENERAL BUSINESS OFFICE INFORMATION
14.1.
14.2.
14.3.
14.4.
14.5.
14.6.
14.7.
14.8.
14.9.
14.10.
14.11.
14.12.
14.13.
14.14.
14.15.
Fiscal Year…………. ……………………………………………………………………79
Segregation of Controls……..……………………………………………………………79
Website Maintenance………. ……………………………………………………………79
Internal Audit………. ……………………………………………………………………80
Administrative Costs Ratio… ……………………………………………………………80
Management Review………..……………………………………………………………81
Schools FIRST……………………………………………………………………………81
Bond Rating……….. ……………………………………………………………………81
CAFR………. ……………………………………………………………………………82
Chapter 41….. ……………………………………………………………………………82
Permanent School Fund (PSF)…….. ……………………………………………………82
Summary of Finance………. ……………………………………………………………83
Truth-in-Taxation………….. ……………………………………………………………83
Mid-Year PEIMS Submission…………….. ……………………………………………84
Publishing Annual Financial Statement in Local Newspaper……………………………84
SECTION 15 – WEBSITE POSTING REQUIREMENTS
15.1.
15.2.
Overview…… ……………………………………………………………………………85
Business Office Website Posting Requirements…… ……………………………………85
SECTION 16 – FORMS, SCHEDULES, AND OTHER DOCUMENTS
Payroll
Payroll Schedule ….……………….. ……………………………………………………87
Direct Deposit Authorization /Cancellation …..…………………………………………88
Comp Time Authorization Form………….. ……………………………………………89
Employee Time Clock Policy Receipt………………………...…………………………90
Worker’s Compensation
Worker’s Compensation Employee Report of Injury Incident……. ……………………91
Worker’s Compensation Important Notice to Medical Provider….. ……………………93
Notice of Injured Employee Rights and Responsibilities – English. ……………………94
Notice of Injured Employee Rights and Responsibilities – Spanish. ……………………96
Accounts Payable and Purchasing
Grant Purchase Request Form………...........……………………………………………99
CIQ Form……………………………...………………………………………………..100
Vendor Application Form…………..…………………………………………………..102
Activity Funds
Money Handling and Purchasing Procedures Form……….. …………………………..103
Request for Fundraiser Approval Form……………. …………………………………..104
Summary Report for Fundraiser Form…….. …………………………………………..105
Cash Incident Report Form… …………………………………………………………..106
Other Business Office Forms
Travel Form……………………………………………………………………………..107
GASB 39 Information Form…...………………………………………………………..108
Donation Form…….. …………………………………………………………………..109
Budget Amendment Form…..…………………………………………………………..110
Fraud Disclosure Form……. …………………………………………………………..111
Records Destruction Certificate…… …………………………………………………..112
Vehicle Accident Form……. …………………………………………………………..113
Burglary/Vandalism Loss Report Form…… …………………………………………..114
Danbury Independent School District
BOARD OF TRUSTEES (ELECTED)
Trustee Name
Daryl Peltier
Danny Dees
Jenny Brogger
Ken Piper
Jason Reioux
David Jennings
Garry Todd
Position
President
Vice President
Secretary
Trustee
Trustee
Trustee
Trustee
Term Expires
2018
2016
2016
2018
2017
2018
2017
ADMINISTRATIVE OFFICIALS
Name of Official
Greg Anderson
Sherry Phillips
Glenda K. Moore
Position
Superintendent
Director of Curriculum & Compliance
Director of Business Services
Phone Number
979-922-1218
979-922-1218
979-922-1218
Business Office Contact Information
Glenda K. Moore, Director of Business Services..…………………..……979-922-1218 x 1005
Lisa Menard, Secretary to the Superintendent…………………………….979-922-1218 x 1001
Cynthia Wendel, Payroll Specialist/Accounts Payable…….………...……979-922-1218 x 1003
Location:
5611 Panther Drive
Danbury, TX 77534
Fax Number:
979-922-8246
Office Hours:
7:30A.M. – 4:00P.M.
Website:
http://www.danburyisd.org/vnews/display.v/SEC/Administration%7CBusiness%20Office
1
SECTION1 1
SECTION
PAYROLL
1.1.
ANNUAL PAYROLL SCHEDULE
Good business practice dictates that a school district should publish its annual payroll schedule in a manner
that is easily obtainable by all employees. This schedule is posted each summer on the District’s Business
Office web page and provided to campuses and departments.
All District employees are paid twice a month on or about the 5th and 20th of the month (actual day will
vary based on holidays and weekends).
1.2.
ANNUALIZED COMPENSATION
The Board approved Policy 83 that annualizes all employee (10-month, 11-month, and 12-month)
salaries over 12 months. Policy 83 updates DEA (Legal) and DEA (Local) to address IRS rules in regards
to annualized compensation.
1.3.
REQUIRED PAYROLL DEDUCTIONS
Full-time employees of the District do not contribute to the social security program. Instead, they
participate in the Teacher Retirement System of Texas (TRS), a state, local and member funded program.
Each employee has 7.20% of their gross pay withheld before taxes and contributed to the system.
Additionally, the state of Texas contributes an equal amount up to the statutory minimum salary amount
for classroom teachers, full-time librarians, full-time counselors, and full-time nurses. The District makes
a contribution on behalf of each employee for the difference between the state and employee contribution.
Note: It is quite likely that TRS will require districts to begin withholding a higher percentage in future
years.
Also, each employee is required to make a pre-tax contribution to the TRS-CARE health insurance program
of 1.0% of the gross pay.
All school district employees have some amount of federal tax withheld from their check and remitted to
the federal government. The amount deducted from an employee’s check depends on how many
allowances and filing status claimed by the employee. The IRS form W-4 is the document used by each
employee to document their filing status (single, married, married but withhold at the higher single rate)
and number of allowances claimed. Employees usually fill out this form when they first come to work, but
they may change their allowances or status once a year or whenever an event occurs (new baby, divorce,
2
death of spouse, marriage) that changes either one. (A copy of the W-4 can be downloaded from the
Business Office website or www.irs.gov ).
All employees who were hired after March 31, 1986 are required to pay 1.45% of the gross pay to the
federal government for Medicare. 26 U.S.C. 3121(u)
Employees not eligible to participate in the TRS program (typically temporary employees or substitutes)
are required to contribute to social security.
Child support payments are processed when proper documentation orders are received from a county Child
Support Office, from the Child Support Services division of the Attorney General’s office or from an
appropriate court of jurisdiction.
Tax levies from the Internal Revenue Service or payment orders from the Texas Guaranteed Student Loan
Fund for repayment of student loans are also processed by Payroll, and are mandatory employee deductions
when proper documentation is received by the District.
1.4.
OPTIONAL PAYROLL DEDUCTIONS
Many optional payroll deductions are available to DISD employees. Among just a few of these are the
following options:
•
•
•
•
1.5.
403b tax sheltered investments
457b tax sheltered investments
Health insurance, vision, dental, cancer, additional life, short-term disability and other healthrelated coverages
Professional organization dues
DIRECT DEPOSIT
The Texas Labor Code, Section 61.016, specifies that the District may choose the form of payment to its
employees. The three choices prescribed by law are:
1) Cash payment in U.S. currency
2) Written, negotiable instrument in U.S. denomination (check), or
3) Electronic transfer of funds.
In order to conserve District funds and improve productivity, the electronic transfer of funds (Direct
Deposit) has been determined to be the most efficient system of compensating employees.
3
Direct Deposit is encouraged for all current employees and required of all new employees hired after
January 1, 2012. Direct Deposit can be made to any bank, savings or brokerage account in the United States
Federal Reserve banking system as long as an account number and an ABA routing number are available.
Signing up for Direct Deposit is quick and easy. The appropriate form is available from the Business Office
and can be found in Section 16 of this manual.
Please note that employees can utilize the direct deposit method for more than one account.
1.6.
TIME CLOCK SYSTEM
Danbury Independent School District uses an electronic time tracking system called Time Clock Plus.
The Time Clock Plus electronic time keeping system and associated work records are the official basis
for recording hours worked for employees of Danbury Independent School District. The electronic time
tracking system enables employees to accurately keep track of their time. It also allows the District to
more efficiently process employee time worked and leave taken for payroll purposes.
All non-exempt employees are required to follow the time clock guidelines. (A sign-in system is only
used for exempt employees so that the District can document all contract days worked to the taxpayers of
Danbury ISD).
In order to ensure consistency of treatment of employees, the data recorded in the Time Clock Plus
system shall be considered as the “official” record of the workday. Any disputes over actual hours
worked or attendance will be resolved by referring to the District’s Time Clock Plus records.
The Fair Labor Standards Act (FLSA) requires that employers keep certain records for employees. This
includes detailed records on time and payments. An electronic timekeeping system is used to record all
hours worked and leave taken during the reporting period for personnel.
The automated time reports must reflect all regular duty hours worked for the period (including personal
leave, compensatory time, holidays, etc.). Adjustments to hours and leave must be posted weekly by the
Time Clock Manager to avoid errors and omissions that may occur if these adjustments are posted
toward the end of the payroll period.
In order to accurately account for extra duty hours worked, the District requires that this time be
accounted for using the Time Clock Plus system (this applies to exempt and non-exempt employees of
the District). Please note that extra duty is time spent on job functions separate from an employee’s daily
position expectations. If an employee’s day goes past eight hours and the job functions being performed
are that required of the position, documentation is not appropriate.
Other requirements and guidelines include:
•
•
Employees are expected to clock in and out at their scheduled times.
Employees are expected to use available compensatory time if their hours worked for the week do
not meet the scheduled contract hours.
4
•
•
•
Clock in and out times will be rounded to the nearest quarter hour.
It is prohibited to abuse or take advantage of the time clock rounding, e.g. clocking in at 8:07a.m.
knowing the clock will round back to 8:00a.m. or clocking out at 4:53p.m. knowing the clock will
round forward to 5:00p.m.
Employees are not required to clock out and back in for lunch. Due to the nature of some
positions, lunch may be automatically deducted.
Due to the severity of the infractions below, there will be immediate discipline enforced up to and
including termination (see DH Local).
•
•
•
•
Any attempt to tamper with timekeeping hardware or software.
Punching in for an absent or late employee (a.k.a. “buddy punching”).
Anyone interfering with other employees’ use of the Time Clock Plus system.
Unauthorized viewing of another employee’s time in the Time Clock Plus system.
The Supervisor will review the specific details of such an infraction (including but not limited to the
above infractions) and develop an appropriate response.
The Business Office will close the work week in Time Clock Plus according to a preset schedule to
ensure that time adjustments and leave taken are properly recorded. Therefore, it is imperative that Time
Clock Managers resolve all missed punches or shifts, leave taken, holidays, etc. within three (3) business
days of the prior week.
Each Supervisor or designee must print all time sheets (for the period identified in the
Payroll Schedule) from Time Clock Plus and ask the employee to review and sign their name. If
Supervisor or designee is satisfied with the hours reported, he/she should sign the electronic time sheet as
well and submit to the Payroll Specialist by the due date disclosed in the Payroll Schedule.
To ensure accuracy, Time Clock Managers should provide non-exempt employees the opportunity to
review their electronic timesheet before the payroll due date. Employees with computer access may
contact the Payroll Specialist for timesheet access (read only mode for only their reported hours).
In November 1985, the FLSA was amended to allow compensatory time to be awarded in lieu of cash
overtime pay by employers in the public sector (includes school districts). Compensatory time is allowed
to non-exempt employees in accordance with federal and state wage and hour restrictions.
All non-exempt employees, except bus drivers, shall earn compensatory time in lieu of overtime per
Board discretion.
DISD employees must have the Superintendent approve compensatory time before it is accumulated.
Compensatory time earned is based on hours worked in excess of contract hours for the week. Assuming
there are 40 contract hours in the week and hours worked exceed such limit, those excess hours above 40
will be accrued at time-and-a-half as compensatory time. For a week that includes a holiday, there are 32
5
contract hours in the week. Assuming the employee has worked more than 32 hours and less than 40
hours, the excess hours above 32 will be accrued at straight time as compensatory time.
Every effort should be made to exhaust any accrued compensatory time by the end of the employee’s
work year.
Supervisors should make a reasonable effort to allow the employee to take their compensatory time at the
employee’s desired time.
1.7.
EMPLOYEE INCENTIVE PLAN
Danbury ISD does not offer an Employee Incentive Plan at this time.
1.8.
RETIREMENT PLAN OPTIONS
All District employees have the ability to contribute to supplemental retirement plans such as 403(b) and
457 plans.
Optional retirement plans are employee-directed and DISD does not provide any vendor or product
recommendations. Employees should consult with their financial advisor for guidance.
The District contracts with a third party administrator (TPA) for the management of 403(b) and 457
plans. Please go to the Business Office Employee Benefits website for contact information of the TPA.
Texas Teacher Retirement System (TRS) administers a defined benefit retirement plan that is a qualified
pension trust under Section 401(a) of the Internal Revenue Code. The pension trust fund provides service
and disability retirement, as well as death and survivor benefits, to eligible Texas public education
employees and their beneficiaries.
Retirement benefits are financed by member and state contributions, employer contributions in some
circumstances, and through investment earnings of the pension trust fund. DISD participates in the Texas
Teacher Retirement System as authorized by law.
Employees can go to the TRS website at www.trs.state.tx.us to obtain additional information and related
forms regarding their retirement plan with the system.
1.9.
DELIVERY OF WAGE AND EARNING STATEMENTS
All employees, regardless of whether or not they utilize direct deposit, receive wage and earning
statements on each pay day. These are either emailed to employees or sealed envelopes are delivered to
each campus and department by a Business Office employee. Employees on medical leave, substitute
teachers or resigned employees will receive their wage and earnings statement (and pay check if not
6
direct deposit) via mail. During the summer, all wage and earning statements will be emailed or mailed
to the employee’s home address listed in TxEIS.
1.10.
POSITIVE PAY
Positive Pay requires the district to send (transmit) a file of issued checks to the bank each day checks are
written. When those issued checks are presented for payment at the bank, they are compared
electronically against the list of transmitted checks. The check-issue file sent to the bank contains the
check number, payee name, issue date, and dollar amount.
When a check is presented that does not have a "match" in the file, it becomes an "exception item". The
bank sends exception items by e-mail to DISD. The District reviews the image and instructs the bank to
pay or return the check (done via the bank’s website).
There is generally a fee charged by the bank for Positive Pay, although some banks now offer the service
for free. The fee might well be considered an "insurance premium" to help avoid check fraud losses and
liability. Danbury ISD does not utilize Positive Pay at this time.
1.11.
WORKERS’ COMPENSATION BENEFITS
An employee who is injured during the course and scope of their employment is deemed to be covered
under the Texas Worker’s Compensation Act. Worker's compensation is a state-regulated insurance
program that:
•
•
•
•
pays reasonable medical costs if you are injured on the job;
may pay income benefits to replace part of the wages you lose because of an on-the- job injury;
pays income benefits if you have a permanent impairment from an on-the-job injury; &
pays death benefits to your legal beneficiaries if you are killed on the job.
Worker's compensation will replace 70% to 75% of an employee's lost wages, depending on hourly rate,
or if the injury/illness causes the employee to lose all of his/her income for more than seven (7) days. An
employee may be eligible for Temporary Income Benefits (TIB) on the eighth day that a work-related
injury or illness causes the employee to lose all of his/her usual pay.
An employee, injured in the scope of his/her employment, will be allowed to use his/her local and state
personal days to supplement his/her worker's compensation TIB until those local and state personal days
are exhausted.
It is imperative that an employee complete the related forms and checklist within 24 hours of an injury
occurring (see Section 16 for forms and checklist).
Employees have rights and responsibilities under the Worker’s Compensation Act and should read them
at least once per year (see Section 16 for this information).
7
For any questions or concerns, please contact the District’s Third Party Administrator (contact
information can be located on the Worker’s Compensation website at
http://www.danburyisd.org/vnews/display.v/SEC/Administration%7CBusiness%20Office%3E%3EWork
ers%27%20Compensation ).
1.12.
UNEMPLOYMENT COMPENSATION BENEFITS
DISD conforms to school board policy CRF and the provisions of the Texas Unemployment Compensation
Act (Labor Code 201.026).
Employees shall be ineligible to receive benefits if:
1) They perform instructional, research, or principal administrative services and have a contract or
reasonable assurance of performing such services for any educational institution during the next
academic year or term.
2) They perform other services for the District and have reasonable assurance of performing such
services during the next academic year or term.
3) They perform services described above immediately before a vacation period or holiday recess
and have reasonable assurance of performing such services during the period following such
vacation or holiday recess.
The District shall contribute to the Unemployment Compensation Fund by choosing to participate in the
state unemployment compensation program administered by the Texas Association of School Boards.
Labor Code 204.101.
8
SECTION21
SECTION
EMPLOYEE BENEFITS
2.1.
EMPLOYEE HEALTH INSURANCE
The District provides regular employees the opportunity to choose from medical insurance plans
provided by the Teacher Retirement System of Texas Active Care Program (which is authorized by
Section 21.922 of the Texas Education Code). These medical insurance plans include TRS 1HD (High
Deductible), TRS 2 and TRS Select (all of which include different benefit levels and corresponding
premium amounts). For each of the medical plans, the District contributes the first $266.00 of the
monthly premium and the remaining amount is taken by payroll deductions each paycheck run in order to
cover the total premium amount for the month. Premiums for health insurance coverage may be paid
under the Cafeteria 125 Plan. Coverage becomes effective either on the first day of work or on the first
day of the month following the date of employment provided the employee is actively at work and has
completed the enrollment process.
The District is required by law to participate in TRS-ActiveCare and the coverage period begins on
September 1 each plan year. For details of the plan structure and benefits payable, contact Glenda K.
Moore at Extension 1005.
2.2.
OTHER OPTIONAL EMPLOYEE BENEFITS
Cafeteria 125 Plan
All employees who work at least 20 hours per week may elect to shelter their voluntary benefits under a
Cafeteria 125 Plan which is authorized under Section 125 of the Internal Revenue Code. Please contact
the Business Office for more details.
Dental Insurance
The District offers a voluntary dental plan. Premiums for this coverage may be paid under the Cafeteria
125 Plan and are paid entirely by the employee.
Vision Insurance
A voluntary vision program is available through payroll deduction for employees and dependents at the
employee’s expense. This plan allows for the employee to use the provider of their choice or network
provider.
Life Insurance
The District provides $15,000 in life insurance benefits to all employees at no cost.
9
Supplemental Term Life Insurance
Supplemental term life insurance is offered. Employees may purchase from one to five times their yearly
salary in individual coverage, half the individual amount for their spouse and $10,000 in coverage for
each of their children. Premiums are age-rated.
Disability Insurance
Long-term and short-term disability insurance is available through payroll deduction at open enrollment.
Long-Term Care Insurance
Long-Term care is contracted through Teacher Retirement System and is available through payroll
deduction. Please contact TRS for the details.
Cancer/Intensive Care Insurance Plans
Several types of individual cancer/intensive care insurance programs are available through payroll
deduction at the employee’s expense. The District does not contribute to these plans. Information and
brochures, applications and payroll deduction authorization cards are available at open enrollment. The
individual insurance company will issue a policy to the employee directly.
Tax-Deferred Savings Accounts
Employees of DISD have the opportunity to participate in a tax deferred savings plan called a 403b or
457 tax deferred annuity. All Salary Reduction Agreements must be submitted to the Third Party
Administrator contracted with the District. Employees may have an amount of their salary reduced and
invested in one or more TRS approved companies before tax is computed.
Flexible Benefits Plan
The Flexible Benefits Plan is a voluntary reduction of salary in the amount of an employee’s current
expenditures for various medical benefits as well as dependent care. The current maximum amount an
employee may deduct annually is $2,400. Employee contributions toward a medical expense
reimbursement plan (MERP) allows for medical and other optional benefit bills to be paid by this
account (the District assumes the upfront risk). This plan also includes dependent care expense
reimbursement. This plan is authorized and controlled under Section 125 of the Internal Revenue Code.
Participation in the DISD Flexible Benefits Plan should result in the employee paying less income tax.
The District cannot guarantee favorable tax results due to the uncertainty of Internal Revenue Service
guidelines and their effects on the tax exempt status of the plan. Detailed questions should be discussed
with your personal tax advisor.
Annual Enrollment
The contract year for the medical plan is September 1 to August 31. Changes in coverage may be made
during Spring Enrollment or the month of August for an effective date of September 1.
The contract year for the supplemental insurance products and the DISD Flexible Benefits Plan is
December1 to November 30. A period of open enrollment will be offered during the month(s), usually
November, announced by the Third Party Administrator for changes effective December 1. At this time
employees are furnished information as to how they may elect to participate in or make changes to the
supplemental insurance products or the DISD Flexible Benefits Plan. These changes will be reflected on
the December paycheck for a December 1 effective date.
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2.3.
NOTICES TO EMPLOYEES
COBRA
Federal Law, known as COBRA, requires that most employer sponsoring group health plans offer
employees and their families the opportunity for a temporary extension of health coverage (called
“continuation coverage”) at group rates in certain instances where coverage under the plan would
otherwise end. Coverage may be continued according to the rights of employees and dependents as
outlined in Title XXII of the Public Health Services Act, which was a result of the Consolidated
Omnibus Budget Reconciliation Act (COBRA).
HIPPA
The District complies with all HIPAA rules and regulations and is handled by each health provider.
HB 973
House Bill 973, enacted during the 80th Regular Session of the Texas Legislature, extended the length of
time for certain individuals to remain enrolled in their current health care plan following a resignation
from employment.
Section 22.004 of the Texas Education Code states in subsections ‘k’ and ‘l’ the following:
(k) Notwithstanding any other law, an employee of a district participating in the uniform group
coverage program under Subsection (a) or providing group health coverage under Subsection (b)
whose resignation is effective after the last day of an instructional year is entitled to participate or
be enrolled in the uniformed group coverage plan or the group health coverage through the first
anniversary of the date participation in or coverage under the uniform group coverage plan or the
group health coverage was first made available to district employees for the last instructional year
in which the employee was employed by the district.
(l) If an employee’s resignation is effective after the last day of an instructional year, the district
may not diminish or eliminate the amount of a contribution available to the employee under
Chapter 1581, Insurance Code, before the last day on which the employee is entitled to
participation or enrollment under Subsection (k).
11
SECTION31
SECTION
RISK MANAGEMENT
3.1.
PROPERTY AND CASUALTY INSURANCE
The District has a broad and complex blanket of property insurance coverage of all campuses as well as
support facilities.
The District purchases the following insurance coverage from our contracted vendor:
Automobile Liability
Crime
Educator Liability
Equipment
General Liability
Property (includes named windstorm)
Any incidents and/or accidents should be reported to the Business Office as soon as the event becomes
known. Please utilize the Vehicle Accident Form and/or the Burglary/Vandalism Loss Report Form (see
Section 16).
3.2.
FACTA POLICY
The Fair and Accurate Credit Transactions Act of 2003, an amendment to the Fair Credit Reporting Act,
required rules regarding identity theft protection to be promulgated. Those rules became effective May 1,
2009, and required school districts and other governmental entities to implement an identity theft program
and policy.
The risk to the District, its employees and stakeholders from data loss and identity theft is of significant
concern to the District and can be reduced only through the combined efforts of every employee and
contractor.
The District has adopted this sensitive information policy to help protect employees, customers, contractors
and the District from damages related to the loss or misuse of sensitive information.
This policy does the following:
1.
Defines sensitive information;
2.
Describes the physical security of data when it is printed on paper;
12
3.
Describes the electronic security of data when stored and distributed; and
4.
Places the District in compliance with state and federal law regarding identity theft
protection.
This policy enables the District to protect existing employees, contractors and students, reducing risk
from identity fraud, and minimize potential damage to the District from fraudulent activities.
The program will help the District:
•
•
•
•
Identify risks that signify potentially fraudulent activity;
Detect risks when they occur;
Respond to risks to determine if fraudulent activity has occurred and act if fraud has been
attempted or committed; and
Update the program periodically.
The District has determined that the policy adopted by the Board of Trustees is in the best interest of
DISD and its employees.
3.3.
FRAUD REPORTING
Danbury Independent School District prohibits fraud and financial impropriety in the actions of its
trustees, employees, vendors, contractors, consultants, volunteers, and others seeking or maintaining a
business relationship with the District.
Fraud and financial impropriety shall include but not be limited to:
1. Forgery or unauthorized alteration of any document or account belonging to the District.
2. Forgery or unauthorized alteration of a check, bank draft, or any other financial document.
3. Misappropriation of funds, securities, supplies, or other District assets, including employee time.
4. Impropriety in the handling of money or reporting of District financial transactions.
5. Profiteering as a result of insider knowledge of District information or activities.
6. Unauthorized disclosure of confidential or proprietary information to outside parties.
7. Unauthorized disclosure of investment activities engaged in or contemplated by the District.
13
8. Accepting or seeking anything of material value from contractors, vendors, or other persons
providing services or materials to the District, except as otherwise permitted by law or District policy.
9. Inappropriately destroying, removing, or using records, furniture, fixtures, or equipment.
10. Failure to provide conflicts of interest as required by law or District policy.
11. Any other dishonest act regarding the finances of the District.
Any person who suspects fraud or financial impropriety in the District shall report the suspicions
immediately to any supervisor, the Superintendent or designee, the Board President, or local law
enforcement. Reports of suspected fraud or financial impropriety shall be treated as confidential to the
extent permitted by law. Details of suspected fraud should be reported on the Fraud Disclosure Form
(see section 16).
3.4.
INSURANCE REQUIREMENTS OF VENDORS
Campus principals should always secure a certificate of insurance (with DISD named as an additional
insured), contract (reviewed by Director of Business Services and/or Superintendent), and any necessary
waivers/releases during the planning period for a special activity and/or event with a vendor.
3.5.
LIABILITY COVERAGE
Public school districts are immune for bodily injury to students and the public (except for limited liability
for negligent operation and use of a motorized vehicle) as provided in the Texas Tort Claims Act §
101.021 and §101.051.
3.6.
STUDENT ACCIDENT INSURANCE
Since some parents or guardians may not have medical coverage for their children, the District offers a
student accident insurance coverage plan through the contracted vendor. The plan year is from July 1 to
June 30 each year. Enrollment forms are available through the athletic director.
Claim forms are available from the athletic director or business office.
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SECTION41
SECTION
PURCHASING
4.1.
PURCHASING STATUTES, REGULATIONS, AND BOARD POLICY
The Texas School Law Bulletin (Primarily sections 44.031 through 44.033). An electronic version of the
Texas Education Code (TEC) can be obtained at the Texas Education Agency’s (TEA) website.
The TEA Financial Accountability System Resource Guide Purchasing Module. The TEA Resource Guide
can be accessed electronically at the TEA’s website.
Danbury Independent School District’s Board Policy. The DISD Board Policy can be accessed at the
following website address: http://www.danburyisd.org
4.2.
PURCHASING AUTHORITY
Under the Texas Education Code § 44.0312 (a), the Board of Trustees of the District may, as appropriate,
delegate its authority under this subchapter regarding an action authorized or required by this subchapter
to be taken by a school District to a designated person, representative, or committee.
1. The following persons have been delegated authority to act as agents for DISD in carrying out the
purchasing activities of the District:
a. Superintendent
b. Director of Business Services
2. Principals and directors have the authority to initiate and approve purchase requisitions (not
purchase orders) within their authorized budget.
3. The District’s credit card can be used to make purchases in accordance with statutes; regulations,
Board policy, and this manual.
4. Every employee involved in procuring goods or services for DISD is responsible for earnestly
working to attain the District’s procurement goals and objectives (see Purchasing Manual on
Business Office website for the list of mission goals and objectives).
Under Board policy CH (Local), the procurement function is assigned to the Superintendent or his/her
designee (currently the Director of Business Services).
15
The Business Office shall supervise the purchase of all materials, supplies, equipment, and services for the
District.
The Business Office shall develop appropriate procedures to assure:
•
Purchases are made in accordance with appropriate statutes/regulations and Board policy.
•
The existence of a list of approved vendors who have a record of quality products, services, and
prices.
•
Effective advertising for the procurement of products and services and for the sale of used, obsolete,
and surplus materials, supplies, and equipment.
Under Board policy CH (Local) Responsibility for Debts, the Board shall assume responsibility for debts
incurred in the name of the District so long as those debts are for purchases made in accordance with
adopted Board policy and current administrative procedures. The Board shall not be responsible for
debts incurred by persons or organizations not directly under Board control; persons making
unauthorized purchases shall assume full responsibility for all such debts.
4.3
STANDARDS OF CONDUCT
Public purchasing and the expenditure of public funds require that ethical standards be incorporated into
every aspect of the District’s purchasing functions. Business Office personnel and DISD employees face
the difficult task of developing good vendor relations and encouraging vendor competition while
avoiding even the appearance of favoritism or other ethical misconduct. In an effort to get the job done
successfully and on time, one may be tempted to circumvent policies, procedures, and laws, or make
their own liberal "legal" interpretations of existing policies. Such activity, although well intentioned, will
cause ethical problems.
In addition to the information provided in this section, please read the following Board Policy and
Administrative Regulation:
•
Board policy DH (Legal/Local), Employee Standards of Conduct. This policy resides on the
District’s web site.
•
Board Policy CH (Legal): Purchasing and Acquisition. This policy resides on the District’s web
site.
The Texas Education Agency (TEA), Financial Accountability System Resource Guide – General Ethical
Standards and other documents, prescribes common standards of ethics governing the conduct of
employees involved in the purchasing function, which are incorporated in the procedures prescribed
below.
16
Sequential Purchases – District employees shall not make purchases, over a period, of items that in normal
purchasing practices would be made in one purchase.
Component Purchases – District employees shall not make purchases of the component parts of an item
that in normal purchasing practices would be made in one purchase.
Separate Purchases – District employees shall not make purchases separately in order to circumvent board
approval of items that in normal purchasing practices would be made in one purchase.
Conflict of Interest – In accordance with Board Policy DBD (Legal), employees who exercise discretion
in connection with contracts, purchases, payments, claims, or other pecuniary transactions shall not
solicit, accept, or agree to accept any benefit from a person the employee knows is interested in or likely
to become interested in any such transactions of the District. Penal Code 36.08(d). A conflict of interest
is defined as any circumstance that could cast doubt on an employee’s ability to act with total objectivity
with regard to the District’s interest.
Gifts - District employees shall not solicit, accept, or agree to accept any gifts or benefits from a person
conducting or intending to conduct business with the District. The prohibition of accepting gifts does not
apply to accepting an unsolicited item with a value of less than $50, excluding cash or a negotiable
instrument (Penal Code 36.10).
Financial Interest – Danbury ISD employees shall not participate directly or indirectly in procurement
when the employee or the employee’s family member has a financial interest pertaining to the
procurement.
Personal Use - District employees shall not make any commitment to acquire goods or services in the
name of the District for personal use or ownership.
Equal Consideration - All employees shall grant all competitive suppliers equal consideration as
state/federal laws and District policy permit (especially when evaluating bids and proposals).
Under Texas Education Code § 44.032:
(a) An officer, employee, or agent of a school district commits an offense if the person with criminal
negligence makes or authorizes separate, sequential, or component purchases to avoid the requirements
of Section 44.031(a) or (b). An offense under this subsection is a Class B misdemeanor and is an offense
involving moral turpitude.
(b) An officer, employee, or agent of a school district commits an offense if the person with criminal
negligence violates Section 44.031(a) or (b) other than by conduct described by Subsection (b). An
offense under this subsection is a Class B misdemeanor and is an offense involving moral turpitude.
(c) An officer or employee of a school district commits an offense if the officer or employee knowingly
violates Section 44.031, other than by conduct described by Subsection (a) or (b). An offense under this
subsection is a Class C misdemeanor.
17
(d) The final conviction of a person other than a trustee of a school district for an offense under
Subsection (a) or (b) results in the immediate removal from office or employment of that person. A
trustee who is convicted of an offense under this section is considered to have committed official
misconduct for purposes of Chapter 87, Local Government Code, and is subject to removal as provided
by that chapter and Section 24, Article V, Texas Constitution. For four years after the date of the final
conviction, the removed person is ineligible to be a candidate for or to be appointed or elected to a public
office in this state, is ineligible to be employed by or act as an agent for the state or a political
subdivision of the state, and is ineligible to receive any compensation through a contract with the state or
a political subdivision of the state. This subsection does not prohibit the payment of retirement benefits
to the removed person or the payment of workers' compensation benefits to the removed person for an
injury that occurred before the commission of the offense for which the person was removed. This
subsection does not make a person ineligible for an office for which the federal or state constitution
prescribes exclusive eligibility requirements.
(e) A court may enjoin performance of a contract made in violation of this subchapter. A county
attorney, a district attorney, a criminal district attorney, a citizen of the county in which the school
district is located, or any interested party may bring an action for an injunction. A party who prevails in
an action brought under this subsection is entitled to reasonable attorney's fees as approved by the court.
Employees involved in the purchasing process are exposed to more than ordinary temptations because
they are in involved with the expenditure of large amounts of public money. Strict adherence to the
above standards are critical to the protection of the employee’s and the District’s reputation. Any
violations to these standards should be reported immediately using the District’s Fraud Disclosure Form
found on the Business Office’s website.
Conflict of Interest Questionnaire (CIQ) - On May 23, 2005 the Texas Senate passed HB 914, adding
Chapter 176 to the Local Government Code, and imposed new disclosure and reporting obligations on
vendors (current and potential) to local government entities beginning on January 1, 2006.
During the 80th Legislative Session, HB 914 was updated with HB 1491. For more information on this
topic you can visit the Texas Ethics Commission website.
Danbury Independent School District will not provide any further interpretation or information regarding
CIQ law. Compliance is the individual responsibility of each individual, business, and agent who is
subject to the law’s filing requirement.
Please see the Texas Ethics Commission website www.ethics.tx.us/ for additional information.
4.4.
LEGAL REQUIREMENTS
Under Texas Education Code 44.031 (a);(b), all contracts, except contracts for the purchase of produce or
vehicle fuel, valued at $50,000 or more in the aggregate, for each 12-month period shall be made by the
method, or the following methods, that provides the best value for the district. Additionally, purchases
that costs or aggregates to a cost of $50,000 or more require Board approval before a transaction may
take place.
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1.
2.
3.
4.
5.
6.
Competitive bidding;
Competitive sealed proposals;
A request for proposals, for services other than construction services;
An interlocal contract;
The reverse auction procedure as defined by Section 2155.062 (d), Government Code.
The formation of a political subdivision corporation under Section 304.001, Local Government
Code.
Personal property includes, but is not limited to, any item or thing that can be moved from one location
to another or is consumable and does not include real property, such as land, buildings, and repair or
renovation to any building. The term “personal property” includes related classes or types of items, or
consumable supplies, such as athletic supplies, automotive supplies, office supplies, cafeteria equipment,
cafeteria commodities, gasoline, books, instructional supplies, insurance, and so forth. Local Government
Code 271.003 (8), Attorney General Opinion DM 418 (1996)
Professional and Consulting Services - Under Texas Education Code 44.031 (f), this section does not
apply to a contract for professional services rendered, including services of an architect, attorney, or
fiscal agent. A school district may, at its option, contract for professional services rendered by a
financial consultant or a technology consultant in the manner provided by Section 2254.003, Government
Code, in lieu of the methods provided by this section. NOTE: federally funded professional service
contracts must be let on a competitive basis.
Competitive bids shall not be solicited for professional services of any licensed or registered:
•
•
•
•
•
•
•
•
•
certified public accountant,
architect,
landscape architect,
land surveyor,
physician,
optometrist,
professional engineer,
state-certified or state-licensed real estate appraiser,
or registered nurse.
Contracts for these professional services shall be made on the basis of demonstrated competence and
qualifications to perform the services and for a fair and reasonable price. Government Code 2254.002,
2254.003(a).
Emergency Procurements - Under Texas Education Code 44.031 text of subsec. (h) as amended by Acts
1999, 76th Leg., ch. 922, if school equipment, a school facility, or a portion of a school facility is
destroyed, severely damaged, or experiences a major unforeseen operational or structural failure, and the
board of trustees determines that the delay posed by the contract methods required by this section would
prevent or substantially impair the conduct of classes or other essential school activities, then contracts
19
for the replacement or repair of the equipment, school facility, or portion of the school facility may be
made by a method other than the methods required by this section.
Sole Source Procurements - Under Texas Education Code 44.031 (j), without complying with Subsection
(a), a school district may purchase an item that is available from only one source, including;
1. An item for which competition is precluded because of the existence of a patent, copyright, secret
process, or monopoly;
2. A film, manuscript, or book;
3. A utility service, including electricity, gas or water; and
4. A captive replacement part or component for equipment.
Note: Sole source does not apply to mainframe data-processing equipment and peripheral attachments
with a single item purchase price in excess of $15,000.
It is incumbent upon DISD to obtain and retain documentation from the vendor which clearly delineates
the reasons which qualify the purchase to be made on a sole source basis.
Competitive Bidding Defined - Competitive bidding is a formal process consisting of procedures that
may also be referred to as competitive sealed bidding, or more simply as sealed bidding or formal
bidding. The request for bids contains the purchase description or specifications covering the item(s),
work and/or services needed, the terms and conditions for the proposed bid contract, the time and place
for opening bids and other provisions, as necessary. The advertisement for bids; and description in the
request for bids of item(s), work and/or services needed, and specific terms and conditions must be done
in a manner that accomplishes the primary purposes of competitive bidding - stimulate competition and
obtain the lowest practical price for the work, service and/or item(s) needed.
The purpose and intent of competitive bidding is to help public schools secure the best work and
materials at the lowest practical prices by stimulating competition. If a district advertises purchasing
needs relating to large expenditures, purchasing in large quantities will probably result in lower costs
either per unit item or in the aggregate.
Advertisement - Under Texas Education Code 44.033 (g), notice of the time by when and place where
the bids or proposals, or the responses to a request for qualifications, will be received and opened shall be
published in the county in which the district’s central administrative office is located, once a week for at
least two weeks before the deadline for receiving bids, proposals, or responses to a request for
qualifications. Additionally, DISD utilizes the Danbury ISD Purchasing website to advertise bid/proposal
opportunities and increase its competitive environment.
Bid Document Elements - The following items are necessary in the preparation of a bid document and in
requesting bids. Note: It is important to note that each element must be appropriately structured to suit
the items or services bid.
•
•
Newspaper Advertisement
Notice to Bidders
20
•
•
•
•
•
•
Standard Terms and Conditions
Special Terms and Conditions
Evaluative Criteria and Relative Weights (mandatory for construction services)
Specifications
o Scope and Intent
o Definitions and Applicable Documents
o Requirements
o Quality Assurance
Bid Acknowledgment Form/Response Sheet
Felony Conviction Notice
Vendor Award Criteria - Under Texas Education Code 44.031 (b), except as provided by this subchapter,
in determining to whom to award a contract, the district may consider:
1.
2.
3.
4.
5.
6.
The purchase price;
The reputation of the vendor and of the vendor’s goods or services;
The quality of the vendor’s goods or services;
The extent to which the goods or services meet the district’s needs;
The vendor’s past relationship with the district;
The impact on the ability of the district to comply with laws and rules relating to historically
underutilized businesses;
7. The total long-term cost to the district to acquire the vendor’s goods or services; and
8. Any other relevant factor specifically listed in the request for bids or proposals.
The District should always choose one or more criteria that will best meet the needs of DISD.
Cooperative Purchasing
A centralized purchasing function can also be performed on a regional level through a
cooperative/interlocal agreement among districts or the regional education service center. Cost savings
through a regional centralized purchasing function are achieved through both discounted prices and
administrative cost savings to individual districts. If the district participates in a cooperative purchasing
program, it satisfies any law requiring it to seek competitive bids. Local Government code 271.102; Atty
Gen. Op. JC-37 (1999)
Reverse Auctions
The District does not currently utilize the reverse auction procedure allowed under Texas Education
Code, Section 44.031 but may at a future date utilize the reverse auction procedures defined by Section
2155.062 (d), Government Code. In this section, “reverse auction procedure” means:
1. A real-time bidding process usually lasting less than one hour and taking place at a previously
scheduled time and Internet location, in which multiple suppliers, anonymous to each other, submit
bids to provide the designated goods or services; or,
21
2. A bidding process usually lasting less than two weeks and taking place during a previously
scheduled period and at a previously scheduled Internet location, in which multiple suppliers,
anonymous to each other, submit bids to provide the designated goods or services.
4.5.
VENDOR RELATIONS
In de-centralized purchasing, the campuses and departments are primarily responsible for vendor
relations, contact, and communication. However, it must be understood that contact and communication
with vendors by school campuses, departments, and staff are not to represent a commitment to purchase
(only authorized personnel as stated in Section 3 are authorized to make purchase commitments).
Approved Vendor List - An “approved vendor” is a vendor that has been awarded a Bid/Proposal through
the DISD competitive procurement process or through an Interlocal Agreement.
Approved vendors are preferred because they have competed for business through the competitive
procurement process and normally provide greater savings than non-awarded vendors.
If unclear from whom to purchase a good or service, please contact the Business Office prior to
contacting a vendor.
New Vendors - New vendors can start doing business with the District through the competitive
procurement process which begins with the vendor faxing/mailing of the Vendor Application Form. The
competitive procurement process is the long term method of doing business with the District; however,
the vendor can obtain “approved vendor” status only is a procurement method has been satisfied (all
others will be added to the “bidder list”).
Bidder List - The purpose of the bidder list is to notify vendors of advertised bids and proposals. Bids
and proposals are posted on the Business Office Purchasing website.
Vendor Application Form - Often vendors contact schools and departments and offer goods and services.
If a school or department would like to purchase goods or services from an unapproved vendor, they will
have to request that the vendor complete a Vendor Application Form. The campus and department
personnel cannot complete the Vendor Application Form for vendors.
Vendor Performance Evaluation - Evaluation of vendor performance is an important aspect of decentralized purchasing. Problems encountered by a particular school or department can be avoided by
other District entities when these occurrences are communicated to the Business Office. Factors to
consider when dealing with vendors:
•
•
•
•
Timeliness of deliveries
Service availability
Completeness and accuracy of the order
Quality of products or services received
22
Whenever problems are encountered with a vendor, (i.e., a vendor fails to deliver certain items or
delivery does not meet specifications) it is important to document the problem, noting the date and an
accurate description of the problem. In addition to contacting the Business Office, the vendor should be
contacted. Keep a record of all phone calls, including the dates and what was discussed and send a copy
to the Business Office, preferably by email.
If the problem is not resolved, coordinate with Director of Business Services to prepare written
correspondence stating the problem, the corrective action required and the vendor's failure to correct the
problem and then send to the Business Office.
If a significant problem continues, legal counsel will be obtained regarding the removal of the vendor
from the vendor list and discontinuing business with the vendor.
Visits from Vendors - Solicitors, vendors, collectors, or salespersons shall not be permitted to confer with
students or employees during school hours without the prior approval of the Superintendent or designee.
Under no circumstances shall such persons be permitted to interrupt classes or conduct personal business
with employees. Local managers of school facilities shall be responsible for compliance with this
procedure within the confines of their facilities.
Vendors desiring to visit schools for educational purposes must:
1. Request permission from the Business Office;
2. Obtain notification from the principal or director of the date/time of a meeting; and
3. Agree to a name-based security check.
Gifts from Vendors - School district officials and employees cannot accept anything of value from a
vendor, such as personal gifts or gratuities, which may be construed to have been given to influence the
purchasing process. Although such practices are legitimate and generally accepted in the private sector,
there is a substantial possibility that both giving and receiving of such “hospitality” constitutes a Class A
misdemeanor offense of “Gift to a Public Servant” if the recipient is a government employee who
exercises some influence in the purchasing process of the governmental body. Additional information of
gifts and gratuities can be found in Board policy BBFG (Legal).
4.6.
PASSING OF TITLE OPTIONS
Delivery and receipt of goods/services is the goal of the requisition and purchase order process.
Carefully checking deliveries and insuring that the end user(s) that ordered the goods/services actually
obtain them is a critical part of the purchasing process. DISD utilizes the purchase order process to
insure end users receive goods/services.
Title and control of goods can be passed by the following methods:
F.O.B. Point of Origin, Freight Collect: buyer assumes risk of transportation and buyer assumes title the
moment the carrier signs the bill of lading; buyer bears and pays freight charges.
23
F.O.B. Point of Origin, Freight Prepaid: buyer assumes risk of transportation and buyer assumes title the
moment the carrier signs the bill of lading; seller pays and bears freight charges.
F.O.B. Point of Origin, Freight Prepaid & Charged Back: buyer assumes risk of transportation and buyer
assumes title the moment the carrier signs the bill of lading; seller pays and invoices buyer for freight
charges.
F.O.B. Destination, Freight Collect: seller retains title and control of goods and selects the carrier and is
responsible for the risk of transportation; title passes to buyer upon delivery and ownership by the buyer;
buyer pays and bears the freight charges.
F.O.B. Destination, Freight Prepaid: seller retains title and control of goods and selects the carrier and is
responsible for the risk of transportation; title passes to buyer upon delivery and ownership by the buyer;
seller pays and bears the freight charges.
District standard terms are F.O.B. Destination, Freight Prepaid. (This is the best method to use.)
De-centralized Receiving - Principals and directors should assign the receiving responsibility to an
individual trained in receiving procedures. Procedures regarding the receipt of goods should be in place at
each school/department.
Monitoring the delivery and receipt of purchase orders is the end user’s responsibility. This insures that
the district actually receives what it purchases.
Inspection Procedures - Inspect the shipment for concealed damage. Concealed damage is damage that
was not evident at the time of delivery. If damages are discovered after unpacking the shipment, notify
both the carrier and the vendor in writing by email or facsimile.
After the shipment is unpacked, check the following against the Purchase Order:
•
•
•
•
•
•
•
Compare the quantity received with the quantity ordered.
Check for:
o Over-shipments: An over-shipment is a shipment that contains more of an item than you
ordered. Contact the vendor to resolve the issue.
o Under-shipments: Only pay for the actual items received.
Compare the brand name and model number received with the brand name and model number on
the Purchase Order.
Compare the shipment with the physical descriptions on the Purchase Order.
Compare the packaging, labeling, marking, etc. with those on the Purchase Order.
Make certain that “used” items are reflected as such on the Purchase Order.
Retain copies of all shipping documentation until all discrepancies are resolved.
24
4.7.
LOCAL PURCHASING GUIDELINES
Under Board Policy CH (Local) individual purchases that costs or aggregates to a cost of $50,000 or
more shall require Board approval before a transaction may take place.
This policy applies to all individual purchases including, but not limited to, contracted services and/or
consultant agreements. Please note that the source of funds is irrelevant in the scope of this policy.
4.8.
UNAUTHORIZED CHARGES/PURCHASES
The following guidelines are applicable to all employees:
•
•
•
•
4.9.
Any commitment to acquire goods or services from budgeted funds prior to securing a bonafied
purchase order or without prior approval from the Director of Business Services or designee is
prohibited. Anyone creating or authorizing such a commitment prior to securing a purchase order
or obtaining authorization may be personally liable for payment of such agreement.
The only officials authorized to obligate or commit the district involving the acquisition of goods
or services from budgetary funds are the Superintendent and the Director of Business Services or
designee.
Anyone creating or authorizing such a commitment prior to securing a purchase order will be held
personally liable for payment of such agreement and/or may be liable to prosecution under the
Texas Penal Code Chapter 39 Abuse of Office, Section 39.01.
No goods or services are to be ordered or repairs made without a Purchase Order (PO) number
having been issued prior to placing the order with the vendor. The individual placing an order
without a PO number will be responsible for payment of the invoice.
PURCHASES FOR INDIVIDUALS
Any commitment to acquire goods or services in the name of the Danbury Independent School District
for personal use or ownership is prohibited. Any individual making such a commitment may be liable to
prosecution under the Texas Penal Code Chapter 39, Abuse of Office, and Section 39.01.
Staff members or their designees are requested to NOT call in purchase order numbers to vendors upon
receipt of said document without the expressed approval of the Director of Business Services or
designated representative. This will avoid duplicate orders and duplicate billings.
4.10.
TAX EXEMPTION
The Danbury Independent School District is exempt from payment of taxes under Chapter 20, Title
122A, Article 20.04. Revised Civil Statutes of Texas, for the purchase of tangible personal property. The
District is exempt from sales tax because it is a public, free school, is tax supported, and operated under
the Texas Education Agency.
25
Any use of the District's tax exemption certificate for personal purchase is prohibited. Anyone using the
District's tax exemption certificate for personal purchases may be liable to prosecution under the Texas
Penal Code, Chapter 39, Abuse of Office, Section 39.01.
All purchase orders notify vendors of the District’s tax exempt status. When placing a confirming
purchase order with a vendor, the school or department should indicate to the vendor that the District
holds this exempt status and should not be charged tax.
4.11.
PURCHASE ORDER PROCESS
The requisition and purchase order process can be viewed as having four distinct steps:
1.
2.
3.
4.
The requisition process
The purchase order process
Delivery and Receipt of goods or services
Invoice and Payment
The requisition and purchase order process begins when a need is determined by an end user and is not
completed until payment is made for the goods and/or services.
Note: In order for the requisition and purchase order process to be effectively utilized, it is imperative
that all end users and Business Office employees be fully aware of their role in this process.
Requisition Process - A requisition is an internal document by which a campus or department of the
district requests the purchasing department to initiate a purchase order. It is a request generated
electronically (through the use of the automated system) for the purchase of supplies, services,
equipment, etc. A requisition is an un-approved purchase order. No purchasing commitment shall be
made without an approved purchase order.
NOTE: All end users must keep in mind the following purchasing prime directives:
•
•
Approval of purchases must be made prior to a purchase.
Request for payment without a purchase order approved by the Business Office will become the
responsibility of the person ordering the material or service.
Requisitions are initiated by those having proper authority, as defined in Section 3. After a requisition is
in the finance system it must then be approved by the appropriate principal or director. Requisitions which
require expenditures from a Special Revenue Fund must be approved by the program administrator (i.e.
Federal Programs, etc.) and the Grant Request Form should accompany the requisition.
Unless state law or Board policy specifically requires the Board to make or approve a purchase, authorized
District employees in charge of a department or school budget may purchase items included in their
approved budget, in accordance with administrative procedures.
26
A Trustee, employee, or agent shall not, with criminal negligence, make or authorize separate, sequential,
or component purchases to avoid the purchasing requirements set out in Education Code 44.031. An officer
or employee shall not knowingly violate Education Code 44.031 in any other manner. [See Board Policy
CH (Legal) and Section 4].
"Component purchases" means purchases of the component parts of an item that in normal purchasing
practices would be made in one purchase.
"Separate purchases" means purchases, made separately, of items that in normal purchasing practices
would be made in one purchase.
"Sequential purchases" means purchases, over a period, of items that in normal purchasing practices would
be made in one purchase.
Violation of this provision is a Class B misdemeanor and an offense involving moral turpitude,
conviction of which shall result in removal from office or dismissal from employment. A Trustee who is
convicted of a violation of this provision is considered to have committed official misconduct and for
four years after the date of final conviction, the removed person is ineligible to be appointed or elected to
public office in Texas, is ineligible to be employed by or act as an agent for the state or a political
subdivision, and is ineligible to receive any compensation through a contract with the state or a political
subdivision. [See Board Policy CH (Legal)].
Section 44.052 Texas Education Code states that a superintendent that approves any expenditure of
school funds in excess of the amount appropriated for that item(s) in the adopted budget commits a Class
C misdemeanor offense. Consequently, close supervision and monitoring of the availability of budget
dollars and of the approval process for requisitions are important elements of the District's purchasing
process.
NOTE: Principals, directors and employees are responsible for complying with statutory requirements,
Board policies, and the procedures established in this manual when purchasing goods or services for the
District.
Requisition Process - In order to avoid delays in processing, requisitions should include all information
necessary to clearly define the needs of the user department or campus. The information required includes
the following:
•
•
•
•
•
•
•
•
•
Complete and accurate description of items to be purchased
Quantity needed
Vendor name and address
Account code(s) to be charged
Price (per unit and in total)
Payment terms
Discounts, if any
Transportation arrangements (shipping/freight costs, if any)
Supporting evidence (quote, itemization of items to be purchased, etc.)
27
•
•
Required delivery date, if any
Any special instructions intended for the Business Office (must be written in the body of the
requisition. Do not use the vendor notes for internal note of any special instructions)
Please contact the Accounts Payable clerk if you have any questions about requisitions.
Requisitions received by the Business Office are reviewed for the following items prior to approval of a
purchase order.
•
•
•
•
•
•
•
•
Accuracy
Availability of funds
Proper approvals
Adequate description
Proper account coding
Overall completeness
Does not conflict with administrative regulations or practice
Compliance with competitive procurement as established on Education Code 44.031.
There are two types of purchase orders and they are as follow:
1. Standard Purchase Orders
 Purchase orders are to be input by commodity (i.e. office supplies, teaching supplies, etc.)
 Can only be used once
 Order must be placed within 45 calendar days thereafter
2. Blanket Purchase Orders
a. Maintenance and Transportation
 List a minimum of three examples
 A timeframe for the purchase order to cover
 The total amount not to be exceeded
b. Professional or Contracted Services
 A timeframe for the purchase order to cover
 The total amount not to be exceeded
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 A signed contract
c. All Other Supplies or Services
Blanket purchase orders are rarely given for any other type of transaction. All requests should be
directed to the Director of Business Services or designee for a blanket or open purchase order.
Computer/Technology – The District has started the process of tracking inventory items as well as true
capital asset additions (items with a per unit cost greater than $5,000). Therefore, it is imperative that the
following information be utilized to accurately account for inventory purchases (please contact the
Director of Business Services if items, that should be inventoried, have been coded in error during the
year so a journal entry can be posted to reclassify the expense to the proper account code – same goes for
an expense coded to an inventory account which should not be inventoried).
 Purchase orders are to be input by line item
 Please complete the Inventory Addition Form when campus or student activity funds are used to
purchase computer/technology items
 Coordinate all computer/technology purchases with the Director of Information Technology to
insure that all cabling, outlets, etc. are in place to accommodate such purchase
Field Trips - All field trips must include the correct cost per student.
 Requisitions should be prepared well in advance of field trip to insure that any and all checks are
processed prior to event.
 Field trips by student clubs or organizations are subject to this manual.
Professional and Consulting Services - The Board recognizes that special expertise is often required in a
variety of areas. For this reason, the Board encourages staff to search out and attract highly qualified
persons in order that their special skills may be used on a consultative basis. However, it is imperative
that the District perform all necessary steps to verify that the relationship with the potential consultant is
in fact a contract service. Please contact the Business Office, who may in turn contact the Internal
Revenue Service (IRS) when you are not certain, or have any question, that an individual is in fact a
consultant.
The following guidelines shall apply to the use of consultants:
 Expenditures for Consultants: Any expenditure for a consultant or group of consultants that is
$50,000 or more must be brought to the Board for approval.
 Contract labor:
o Routine Assignments: All other consultative assignments, either to individuals or firms, shall
be assigned by the Superintendent or designee, provided appropriate funds have been allotted.
o Short-Term, Part-Time: Part-time clerical employees, substitutes, and certain technical
substitutes, i.e., trades persons, data processing persons, etc., are not considered consultants,
and are not subject to the provisions of this policy.
29
NOTE: The requisition for professional and consulting services must include the rate (price per hour or
per day) and the number of days for the service necessary to obtain Board approval.
Vendor Selection - An approved vendor is a vendor that has been awarded a Bid/Proposal and normally
provides greater savings to the District because of the competitive procurement process. Lists of
approved vendors by bid/commodity may be found on the awarded vendor list prepared by the Director
of Business Services. Sales representative contact information and discount/pricing arrangements are
usually available on the awarded vendor list. End users are encouraged to seek additional discounts from
approved vendors during the requisition process; this is especially important when making purchases in
large quantities.
NOTE: When selecting a vendor, remember that nothing shall be purchased from any person related by
blood or marriage within the second degree to any person holding the position of director or above or to
any employee in the purchasing department. Nothing shall be purchased from any firm that is controlled,
owned, or operated by a District employee who has purchasing decision authority, a Board member, or
from any person related as described here.
System of Award Management
Federal fund are not to be issued to any contractor that has been officially excluded from performing
work for the government. The Federal Government maintains a list of all excluded parties as a website:
https://www.sam.gov/ for utilization by any entity. As a safeguard, precautionary and prudent method,
every contractor recommended for award of an annual contract or formal bid process will be checked on
the SAM (System of Award Management) to avoid the possibility of any ineligible contractor receiving
federal funds. A copy of the SAM check indicating “Your search returned no results” will be included in
all bid packets.
Budget (Object) Codes - It is the end user’s responsibility to ensure the correct budget (object) codes is
used when entering a requisition. In order to process purchase orders in a timely manner, the correct
object code must be used when the requisition is entered. A requisition that contains the wrong budget
code will be returned by the Business Office until the end user corrects the budget code. A comment will
be entered on the requisition whenever an incorrect budget (object) code is identified. Any requisitions
re-sent with the same (wrong) account code may subject the end user to written correspondence of failing
to abide by purchasing manual.
If you have questions regarding which budget code to use or whether or not an item is subject to being
inventoried, contact the Business Office for assistance.
30
4.12.
PURCHASING FLOW CHART
31
SECTION5 1
SECTION
ACCOUNTS PAYABLE
5.1.
ACCOUNTS PAYABLE SCHEDULE
Payments for accounts payable are made on a weekly basis. Check requests are due two weeks before
the check is needed. No exceptions are made to the deadlines stated without approval of the Director of
Business Services.
Please note that incomplete requests cause delays in check processing and may result in the check being
postponed until a later date.
The Business Office makes every effort to process payments in a timely manner, but occasionally there is
a need to adjust the dates and times to accommodate extraordinary circumstances. With the large number
of purchase requests received each week, employees should be flexible and understand that variations to
the schedule must sometimes be made. Accounts Payable is working diligently to process your request.
5.2.
ONLINE PO RELEASE PROCESS
The following vendors allow District employees to place an order by utilizing (shopping) their website:
•
•
•
•
Amazon
Office Max
Office Depot
CDW-G
The PO/Requisition process must be followed. Orders are placed by the Business Office when the
requisition has been approved.
32
Create a Purchase Requisition
Login to TxEIS. Choose an application: Purchasing Click on Maintenance  Create/Modify
requisition Add/Clear All.
You have the following screen:
Fill out your information, vendor information, add items to be purchased, if the list is long, type “See
Attached List,” attach the typed list and put total amount of requisition.
If the vendor you are using is not on your list, put all his information on the Comments tab.
To enter account code, click on Uniform Acct Distr, type your account number, no dashes, no spaces.
You can add one account number per item or if you have a long itemized list, and you are using only one
account, click on the Uniform Account Distribution tab, type account and put 100%.
If you are using more than one account for one item, on the account code you can divide the percentage
PCT to be used (i.e., 2 accounts are paying for item one, use 50% on each account).
Once you finish inputting all necessary data, click Submit. The system is going to ask if you would like
to print requisition, click on YES.
Attach your support documentation to the requisition and submit to the Business Office for approval.
If you are submitting an “urgent” requisition, you must walk the requisition and support paperwork to the
Business Office. If you are using grant funds, appropriate paperwork needs to be included.
5.3.
CHECK REQUEST INSTRUCTIONS
It is very important that end users identify the timetable required when a check will need to be processed
off of a purchase requisition.
33
Be sure to list the correct name and address on your purchase order or check request. In some cases, the
name or address in the system is incorrect and needs to be updated; therefore, listing the correct address
on the request ensures the payment to be issued in a timely manner.
Accounts Payable requires all check requests to be accompanied by backup documentation or receipts.
Check requests without backup will not be processed.
Please make notes on your paperwork for any check requests or purchase orders that need to be held for
any reason. Please highlight these notes or you may call the Accounts Payable specialist for further
explanation.
During the school year, checks are run weekly. During the summer, checks will continue to be run on
regular schedule unless advised otherwise.
It is imperative that all end users ‘receive’ the merchandise and/or services on the Purchase Order upon
receipt so that the Accounts Payable specialist knows if an invoice should be processed in the next check
run.
5.4.
PURCHASE ORDER PAYMENTS
Unless the end user notifies the Accounts Payable clerk otherwise, checks will be issued from purchase
order when an invoice has been received AND Purchase Order has been returned noting such.
5.5.
POSITIVE PAY
Positive Pay requires the district to send (transmit) a file of issued checks to the bank each day checks are
written. When those issued checks are presented for payment at the bank, they are compared
electronically against the list of transmitted checks. The check-issue file sent to the bank contains the
check number, account number, issue date, and dollar amount. Sometimes the payee name is included,
but is not part of the matching service.
When a check is presented that does not have a "match" in the file, it becomes an "exception item". The
bank sends a fax or an image of the exception item to the District. The District reviews the image and
instructs the bank to pay or return the check.
There is generally a fee charged by the bank for Positive Pay. The District does not currently utilize
Positive Pay.
5.6.
PACKING LISTS
A packing list is a document that is sent by the vendor. It is usually packed inside or attached to the
merchandise received. The packing list will generally describe the merchandise being sent.
34
Please send all packing lists to Accounts Payable.
Upon receipt of your delivery, verify the count, and the items you ordered against the packing list and
your purchase order. If you receive damaged items, incomplete quantity of items, received items not on
your order, or incorrectly priced items, please notify the Customer Service Department of the vendor.
Do not make substitutions for items on your original purchase order. Have the vendor cancel the item. If
the items are out of stock, have the vendor cancel the items and re-order at a later date. It is important
that you only mark items as “received” when you actually have received the merchandise. To do
otherwise, would potentially cause payment of merchandise that you did not receive.
5.7.
DISTRICT CREDIT CARD USE
The District maintains several different credit cards (one for emergency purposes and several for ‘fuel
only’ purchases) for use on an exceptional basis and for approved expenditures. When checking out the
primary District credit card the Director of Business Services or their designee must approve the request
before the card will be issued. When using a District credit card, employees are expected to use caution
and safeguard the card as they would a personal credit card. Employees must return the card as soon as
the purchase/trip is complete, with original receipts.
Not only does the IRS require original receipts, but they are vital when paying credit card invoices. Loose
receipts with no identifying information are impossible to track and cause unnecessary delays in payment.
Not following these procedures may result in employees losing the privilege to check out and use District
credit cards.
5.8.
DISTRICT-ISSUED CELL PHONE GUIDELINES
Danbury ISD does not currently issue District cell phones.
35
SECTION 6
SECTION 1
TRAVEL GUIDELINES
6.1.
TRAVEL OVERVIEW
Employees shall be reimbursed for reasonable travel expenditures according to Board policy and the
policies and procedures outlined in this document. This document outlines the maximum amounts that
may be reimbursed. Individual campuses/departments may impose additional limitations on travel
expenditures due to budgetary constraints (i.e. allowing travel only if a school vehicle is used). Prior
approval for all out-of-district travel shall be obtained before any expenses, including prepaid expenses,
are incurred. A Travel Request Form is used to indicate approval from the appropriate supervising
administrator and to provide an estimate of expenses. No travel reservations will be made until an
approved Travel Request Form has been submitted.
6.2.
PRE-TRIP PROCEDURES
Since planning is crucial to any trip and time is of the essence, please complete a Travel Request Form at
least 21 calendar days prior to travel and receive necessary approvals. Travel Request Forms should
include estimates of all categories that may need to be reimbursed. The dates on the Travel Request
Form should match the dates for which charges will be remitted.
Special Education Funds: When using Special Education Funds, the Travel Request Form must also be
approved by the Federal Programs Department.
If a rental car are needed, contact the Business Office at least 28 calendar days prior to the date of travel
to determine if allowable for this trip. Then submit the Travel Request Form to your supervisor. Please
obtain approval for the rental car as early as possible.
Registration, hotel reservations, and cash advance (only for meals when students are in attendance)
requests must be arranged at the campus/department level.
If a cash advance (only for meals when students are in attendance or estimated out-of-pocket costs are
more than $300) is needed, initiate a check request, attach a copy of the approved Travel Request Form,
and submit to your Supervisor at least 14 calendar days before departure date.
Prior to leaving on a trip, complete a Texas Hotel Occupancy Tax Exemption Certificate for presentation
at the time of check in at the hotel. The district will not reimburse state sales tax for travel within Texas.
Some hotels require proof of employment such as a pay stub or an identification badge.
36
6.3.
MEALS
Per diem meals are no longer allowable in Texas. For travel where overnight lodging is required,
itemized receipts will be required to be reimbursed for any meal expenditures (assuming the Travel
Request Form included the estimated costs when approved).
Meal reimbursements will not be provided unless overnight lodging is required and the estimated costs
were approved on the Travel Request Form. Reimbursements for meal expenses incurred within the
Houston metropolitan area are not allowed; however, if meals are included in the registration fee, the full
registration fee will still be paid. Meals for meetings within DISD will not be reimbursed.
Meals are reimbursable at the actual costs for meals not to exceed rates per meal listed below for in-state
travel (includes meal, & gratuity). Original itemized receipts must be submitted to be reimbursed for
meal costs incurred while traveling on school business. Credit card receipts alone are not sufficient for
receiving a reimbursement. Meal reimbursement exceeding the limits will only be paid if approved in
advance by the Superintendent (only extenuating circumstance).
If a meal (banquet) is provided in the conference registration, that meal will not be eligible for
reimbursement. The amount paid for the meal does not affect reimbursement for the other eligible meals
that day. For example, if the conference registration includes a banquet dinner with a charge of $25, the
banquet fee will be paid as part of the registration and the traveler may submit receipts up to $21
(breakfast and lunch) for the remainder of the meals for that day. The amounts outlined below for
breakfast, lunch, and dinner are to be used to calculate limits when not all meals are eligible for
reimbursement as in the previous example. These amounts are not per diems. The same meal
reimbursement limits are to be used for federal funds (in state). Please see section for student-related
travel meal reimbursement rates.
Meal Type
Breakfast
Lunch
Dinner
Rate
$ 9
$ 12
$ 15
$ 36
Percentage
25%
33%
42%
Depart Before
7:00 a.m.
11:00 a.m.
4:00 p.m.
Return After
1:00 p.m.
6:00 p.m.
Meals are reimbursed up to meal type rate. Also, the reimbursement will be on a per meal basis (not on
the aggregate maximum trip allowance).
The District will not reimburse any incidental expenditures incurred during travel.
37
6.4.
FIELD TRIPS AND UIL ACADEMIC/ATHLETIC EVENTS
DISD will provide a per diem to all students and faculty in attendance for a field trip, UIL athletic event,
and UIL academic meet. All procedures and policies outlined in this document will apply to the use of
student activity funds as well.
6.5.
HOTEL/MOTEL EXPENSES
Overnight lodging (and parking) will not be reimbursed unless the event is more than 55 miles from
Danbury. Please use the Texas Mileage Guide or MapQuest when calculating the mileage.
The Superintendent’s Secretary will arrange hotel accommodations when overnight lodging is required.
Hotel rates vary, and every effort should be made to obtain the lowest rate available. The government
rate may be available and will require school district identification. The district will check to make sure
that the government rate is actually lower than other special or discount rates that are being offered.
Reimbursements for lodging expenses within the Houston metropolitan area are not allowed unless there
are extenuating circumstances. Prior approval must be received from the Superintendent.
In Texas, a Hotel Tax Exemption Certificate must accompany payment to the hotel to avoid paying state
taxes. These certificates can be obtained from the Accounts Payable Clerk. When checking into the
hotel, provide the desk clerk with the Hotel Tax Exemption Certificate. Some hotels require proof of
employment such as a pay stub or identification badge. Upon check out, review the bill to ensure that
state tax was not charged. DISD will not provide reimbursement for Texas sales tax. County and
municipal hotel occupancy taxes may be reimbursed.
Accommodations can be guaranteed for late arrival by utilizing a personal credit card (preferred method)
or prepaying with a district check. To avoid cancellation fees, the traveler is responsible for notifying the
hotel prior to the cancellation deadline. If the hotel is not notified by the required deadline, the traveler
may be required to pay the cancellation fee or a night’s accommodation.
DISD will not reimburse hotel charges for any telephone calls or internet connection fees. Charges for
movies and other personal charges will not be reimbursed.
A maximum room rate of $85/170 per person per day for in-state accommodations is allowed.
Hotel rates exceeding the maximum per person per day limit will not be reimbursed unless the
Superintendent approves prior to the trip. Out-of-state travel will be reimbursed in accordance with
maximums set by the State Comptroller’s Office. Both in-state and out-of-state room rates apply to all
DISD fund types (including campus and student activity funds).
6.6.
PERSONAL VEHICLE
Travelers will be reimbursed at the approved district mileage rate for business use of their personal
vehicle. In no case should this expense exceed the cost of air coach travel and a rental car.
38
Please note that the District prefers employees to carpool in one vehicle when possible.
As required by HB 1924, when computing distance for reimbursement, mileage must be based upon the
shortest route between points (round-trip from Danbury to conference city). Your signature on the Travel
Request Form indicates that you have complied with this law (for all funds, www.mapquest.com must be
used). Provide an explanation on the Travel Request Form for any mileage charges that significantly
exceed the mileage calculated using www.mapquest.com .
6.7.
CASH ADVANCE
An employee may request a cash advance (only applicable to faculty traveling with students or when
total estimated out-of-pocket travel costs exceed $300) for out-of-town travel expenses; i.e., hotel,
mileage, meals, and parking. Processing cash advances is very time consuming. If the Travel Request
Form is completed in a timely manner, employees will almost always receive reimbursement prior to
receiving a bill for travel expenses charged to their personal credit card company. Due to IRS
regulations, all travel documentation must be submitted within 10 business days after the travel occurs.
Otherwise, your cash advance will be deducted from your next payroll check. Also, if your
reimbursement claim and travel documentation is turned in after the 10 business days, that travel income
will be sent to the IRS as part of your taxable income reported on your W-2 at the end of the year.
A check requisition with a copy of the approved Travel Request Form should be sent to the Accounts
Payable Department to request a cash advance. Such requests must be made at least ten (10) business
days prior to departure date. The Travel Request Form should include all categories that may need to be
reimbursed and the cash advance should not exceed the estimate on that form.
Within 10 business days of return, this advance should be reported on Section IV of the Travel Request
Form and deducted from the amount of reimbursement requested. If the cash advance exceeds the
amount of reimbursable expenses, submit a check for the excess along with the Travel Request Form to
the Accounts Payable Department.
If this accounting is not made within 10 business days after return, the total amount of the advance will
be deducted from the employee’s next pay check and the employee will not be eligible for future cash
advances.
6.8.
STUDENT TRAVEL
All air travel for students should be arranged through your contact person and approved by the Board of
Trustees prior to any arrangements being made (this includes student-lead organizations). Procedures for
travel arrangements for student travel are the same as for district employees, with the exception that a
Medical Release Form is required instead of a Travel Request Form. To make travel arrangements the
following information is required: 1) student name (as it appears on student ID, driver’s license, or
passport), 2) chaperone/sponsor name/s, 3) budget code to be used for expenses, and 4) Medical Release
Form.
39
The reimbursement rate for student meals in-state or out-of-state is $27/day—breakfast ($6), lunch ($9)
and dinner ($12). Overnight lodging is not required of the students or faculty to receive meal
reimbursement for student-related events.
6.9.
POST-TRIP PROCEDURES
Within 30 calendar days after returning from a trip (10 business days if funds were advanced), complete
Section IV of the Travel Request Form listing reimbursable expenses. Include original itemized receipts
for all expenses (meals, airline tickets, hotel, car rental, etc.). If the request is submitted after 30 days (10
business days if funds were advanced), your reimbursement will come to you through your payroll check
and will be part of your taxable income reported on your W-2.
If reimbursement is due to traveler, initiate a check requisition within 30 days of return, attach Travel
Request Form, and send to the Accounts Payable Department.
If money is owed to the district (e.g., cash advance received), submit completed Travel Request Form
and a check for the amount owed to the Accounts Payable Department within 10 business days of return.
The Travel Request Form must be signed by the employee and the supervisor.
40
SECTION7 1
SECTION
ACTIVITY FUNDS
7.1
ACTIVITY FUNDS OVERVIEW
Activity funds are those monies collected by students and school staff for the financing of District
activities that are not encompassed or provided for in any of DISD’s normal budgets.
These funds, however, are raised through school-related activities on school property (either by students,
parents, or school employees) and must come under the accountability of DISD.
The raising and expending of activity funds can have only one basic purpose: “to promote the general
welfare, education, and morale or all students by helping finance the normal legitimate activities of the
student body and the school.”
Please review the Activity Fund Manual for very specific procedures required to handle these funds. The
Activity Fund Manual can be located on the X:.
7.2
FUNDRAISING
All fundraising activities on school district property or related to the District’s students, parents, or
faculty must be approved by the Superintendent (see Section 16 for Request for Fundraiser Approval
Form).
Consideration must be given to:
•
•
•
•
•
Other fundraising activities on or about the same time
Minimizing any disruption to the educational program
The purpose for which the proceeds will be used
The total number of fundraisers on any one campus during the course of a school year
The nature of the fundraiser and the demands it may make on students, parents, and staff
The Texas Department of Agriculture quite often comes into play with the location of fundraisers when
certain ‘competitive’ products are being sold. Please check with the Director of Food Service when food
and/or drinks are being sold as part of the fundraiser. Texas Public School Nutrition Policy must be
complied with for all fundraisers involving food.
Sponsors are to initiate the request for approval of fundraising activities via a completed Request for
Fundraiser Approval form to the Principal or designee for review and approval.
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A specific purpose for the funds to be raised should be determined prior to the fundraiser being
requested.
Two tax-free sales are allowed in a school year: one in the fall and one in the spring.
At the completion of each fundraiser, the sponsor is responsible for completing the Summary Report for
Fundraiser Form (see Section 16 for form).
7.3.
RESPONSIBILITY AND OVERSIGHT
The Principal of a campus is responsible for the proper collection, disbursement and control of all
activity funds to include:
•
•
•
physical safeguard of all cash on campus
accounting for all receipts and disbursements
administration of all related recordkeeping
The Director of Business Services is responsible for ensuring that activity fund transactions are in
compliance with all related District policies/procedures and state/federal law.
7.4.
PETTY CASH
No club, organization, or campus is to create and/or maintain a petty cash account. All monies collected
should be deposited upon receipt.
7.5.
GASB 39
•
Governmental Accounting Standards Board (GASB) 39 provides guidance to determine whether
certain organizations for which the primary government (DISD) is not financially accountable
should be reported as component units based on the nature and significance of their relationship
with the primary government.
Organizations that are legally separate, tax-exempt entities and that meet ALL of the following
criteria should be discretely presented as component units.
•
The economic resources received or held by the separate organization are entirely or almost
entirely for the direct benefit of the primary government, its component units, or its constituents.
•
The primary government, or its component units, is entitled to, or has the ability to otherwise
access, a majority of the economic resources received or held by the separate organization.
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•
The economic resources received or held by an individual organization that the specific primary
government, or its component units, is entitled to, or has the ability to otherwise access, are
SIGNIFICANT to that primary government.
In order to determine if certain organizations, such as Boosters and PTO, should be included in the
financial audit of the District, a GASB 39 Information Form (see Section 16 for form) must be completed
annually.
Please contact the Director of Business Services for any questions about GASB 39.
7.6. RELATIONS WITH PARENT ORGANIZATIONS
District-affiliated school-support or booster organizations shall organize and function in a way that is
consistent with the District’s philosophy and objectives, within adopted Board policies, in accordance
with applicable UIL guidelines and financial and audit regulations. [See also CFD]
District-affiliated school-support or booster organizations may use District facilities with prior approval
of the appropriate administrator. Other parent groups may use District facilities in accordance with policy
GKD.
Before parent groups or other groups working with the school purchase equipment for the schools,
including computer hardware and software, they shall notify the principal of their plans. In consultation
with the Superintendent or designee, the principal shall determine the type or brand of equipment to buy
to ensure compatibility with current District equipment.
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SECTION8 1
SECTION
GENERAL LEDGER REPORTING
8.1.
ACCOUNTING OVERVIEW
Section 44.007 of the Texas Education Code (Code or TEC) requires that a standard school district fiscal
accounting system be adopted by each school district. The system must meet at least the minimum
requirements prescribed by the State Board of Education and also be subject to review and comment by
the state auditor. Additionally, the accounting system must conform with Generally Accepted
Accounting Principles (GAAP). This section further requires that a report be provided at the time that the
school district budget is filed, showing financial information sufficient to enable the state board of
education to monitor the funding process and to determine educational system costs by school district,
campus and program.
The Texas Education Code, Section 44.008, requires each school district to have an annual independent
audit conducted that meets the minimum requirements of the state board of education, subject to review
and comment by the state auditor. The annual audit must include the performance of certain audit
procedures for the purpose of reviewing the accuracy of the fiscal information provided by the district
through the Public Education Information Management System (PEIMS). The audit procedures are to be
adequate to detect material errors in the school district’s fiscal data to be reported through the PEIMS
system for the fiscal period under audit review.
A major purpose of the following accounting code structure is to establish the standard school district
fiscal accounting system required by law. Although certain codes within the overview may be used at
local option, the sequence of the codes within the structure, and the funds and chart of accounts, are to be
uniformly used by all school districts in accordance with generally accepted accounting principles.
Code Structure Example: 199-11-6399.00-001-X11-000
Fund Function
199
11
Object SubOrganization Year Code
Code object
6399
00
001
X
Program
Budget
Intent
Officer
Code
11
000
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Fund Code:
A mandatory 3-digit code is to be used for all financial transactions to identify the
fund group and specific fund. The first digit refers to the fund group and the second
and third digit specifies the fund.
Example: A Special Revenue Fund could be coded 211. The 2 indicates the Special
Revenue Fund, the 11 specifies ESEA, Title I, Part A -Improving Basic Programs.
Governmental Fund Types
100-699
100 General Fund-Balanced and controlled by school district
(199-DISD’s General Fund)
Special Revenue Funds
200/300/400
Proceeds of specific revenue sources that is legally restricted to
expenditures for a specific purpose
(Federal: 200-379, State: 380-459, Local 460-499)
Capital Project Funds
600-699
Must be used to account on a project basis for proceeds from bond issues
(698-699 DISD’s Capital Project Funds)
Trust and Agency Funds
800-899
Funds used to account for assets held by a school district in a trustee
capacity, or as an agent
(DISD’s trust and agencies: 865-student activity)
Function Code:
A mandatory 2-digit code applied to expenditures/expenses that identify the purpose
of the transaction. The first digit identifies the major class and the second digit refers
to the specific function within the area.
Example: The function "Health Service" is coded 33. The first 3 specifies Support
Services - Student (Pupil) and the second 3 is Health Services.
11-Instructional
12-Library
13-Staff Development for staff classified in functions 11,12 & 13
21-Instructional Leadership (District Offices)
23-School Leadership (Campus Offices)
31-Guidance, Counseling and Evaluation Services
33-Health Services
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34-Student Transportation (to and from school)
35-Food Services
36-Cocurricular Activities
41-General Administration
51-Plant Maintenance and Operations (Custodial)
52-Security and Monitoring Services
53-Data Processing Services
81-Facilities Acquisitions and Construction
Object Code:
A mandatory 4-digit code identifying the nature and object of an account, a
transaction or a source. The first of the four digits identifies the type of account or
transaction, the second digit identifies the major area, and the third and fourth digits
provide further sub-classifications.
Example: Money received for current year taxes is classified in account 5711. The 5
denotes revenue, the 7 shows Local and Intermediate Sources, the 1 denotes local
real and personal property taxes revenue and the final 1 specifies current year levy.
Revenue Object Codes
57XX-Local Revenue
58XX-State Revenue
59XX-Federal Revenue
Expenditure Object Codes
61XX-Payroll Codes
62XX-Professional and Contracted Services
63XX-Supplies and Material
64XX-Other Operating Costs
66XX-Capital Outlay
Sub-Object Code:
A 4-digit code that denotes the group, club or activity particular funds are associated
with, allowing more detailed accountability at the local level.
Organization Code:
A mandatory 3-digit code identifying the organization, i.e., High School, Middle School,
Elementary School, Superintendent’s office, etc. An organization code does not necessarily
46
correspond with a physical location. The activity, not the location, defines the organization.
Campuses are examples of organization codes and are specified for each school district in the
Texas School Directory.
Example: Expenditures for a high school might be classified as 001. This is a campus organization
code that is defined in the Texas School Directory for that high school. DISD org 001 denotes
Danbury High School.
001 Danbury High School Campus
041 Danbury Middle School Campus
101 Danbury Elementary School Campus
699 Summer School
700 Administrative
998 Unallocated
999 Undistributed
Program Intent Code:
A 2-digit code used to designate the intent of a program provided to students. These
codes are used to account for the cost of instruction and other services that are
directed toward a particular need of a specific set of students. The intent (the student
group toward which the instructional or other service is directed) determines the
program intent code, not the demographic makeup of the students served.
Example: An entire class of physics is taught at the basic level. Program intent code
11 would designate Basic Educational Services.
11-Basic Educational Services
21-Gifted and Talented
22-Career and Technology
23-Students with Disabilities
24-Accelerated Education (“At Risk Students”)
25-Bilingual Education and Special Language Programs
26-Non-Disciplinary Alternative Education Program (Non-Supplemental)
27-Non-Disciplinary Alternative Education Program (Supplemental State
Compensatory)
28-Disciplinary Alternative Education Program (non-supplemental)
29-Disciplinary Alternative Education Program (Supplemental State
Compensatory)
91-Athletics and Related Activities
99-Undistributed
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8.2.
RESPONSIBILITY OF CAMPUS AND DEPARTMENT SUPERVISORS
All principals and directors should check their expenditure transaction monthly to keep up with their
current balances and to analyze for any unusual items or inaccurate coding. (This can be done by
utilizing the requisition mode – general ledger inquiry). Please contact the Director of Business Services
with any potential errors.
8.3.
ACTIVITY FUND ACCOUNTING
The District utilizes centralized activity fund accounting. Each campus is responsible only for submitting
deposits to the business office, maintaining proper documentation (receipts) and reviewing all
transactions posted each month.
The business office is responsible for reconciling all activity fund transactions to the bank statement each
month.
8.4.
BUDGET AMENDMENTS
Principals and directors can request budget amendments during the year. If one is needed, please submit
a Budget Transfer Request to the Director of Business Services and the appropriate action shall be taken.
Please note that amendments between two functions must be brought before the Board for approval.
The Director of Business Services or designee shall post all budget amendments into TxEIS.
8.5.
JOURNAL ENTRIES
During the course of business, it is necessary to post journal entries to account for transactions
accordingly. Some of which include accruals, wire transfers, etc.
The Director of Business Services shall post all journal entries.
8.6.
NSF CHECKS
When an NSF Check is received, the Director of Business Services (who may delegate this to the
Accounts Payable clerk) shall contact the individual and request that they bring cash to the school to
correct the problem. If the NSF check issue is not resolved, DISD will contact the appropriate
authorities.
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8.7.
STATE TAX REPORTS
The Accounts Payable clerk shall calculate the taxable sales from fundraisers, book fairs, etc. each
month. (The current sales tax rate is 7.75%).
8.8.
CASH RECEIPT POSTING
The Director of Business Services or Accounts Payable clerk shall post all cash receipts.
8.9.
USE OF CAMPUS DISCRETIONARY FUNDS
House Bill 3646 of the 81st Legislative Session requires that school districts adopt a policy governing the
expenditure of local funds from vending machines, rentals, gate receipts, or other local sources of
revenue over which the district has direct control. (The code that governs this directive is TEC 44.908).
Danbury ISD requires that any discretionary expenditures of the following funds be related to the
District’s educational purpose and provide a commensurate benefit to the District or its students, thus
meeting the standards of Section 52, Article III, of the Texas Constitution regarding expenditure of
public funds:
•
Vending Machine Revenue – Campuses retain these monies in a campus activity account and
utilize them for the benefit of students and faculty at the campus.
•
Rentals – All rental charges are for direct use of DISD facilities and custodial assistance. These
monies are to offset the cost borne by the District.
•
Gate Receipt Revenue – All gate monies collected are deposited throughout the year in the
general fund. Once all gate keepers, monitors, etc. are compensated for their services at the
event, the District makes the net amount available to the athletic department to spend equally on
the girls and boys athletic programs. These monies are currently built into their respective budget
accounts for girls and boys athletics; however, if the revenue budget is exceeded, additional funds
are made available during the summer for the athletic department. If the revenue budget is not
fully recognized, no budget deductions occur in current year but the subsequent budget is lowered
accordingly (revenue and expenses).
8.10.
MONTH END CLOSING PROCESS
The Business Office completes the month end closing process.
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SECTION 91
SECTION
CASH & INVESTMENT MANAGEMENT
9.1.
CASH PRACTICES
The Business Office strives to have 100% of District cash collections electronic. Currently, all tax
collections, state aid entitlements, eGrant reimbursements, and interest earnings are received
electronically. This practice has been utilized to minimize the potential of mishandling and maximize the
amount of time those funds can draw interest.
Danbury ISD currently utilizes an online system to provide parents, students, and faculty the freedom to
make food service payments online via a credit card.
A. Due to the liquid nature of cash, all transactions that involve the collection of cash have to be
supported with adequate documentation. Therefore, it is imperative that district employees
(including but not limited to the central office clerks, secretaries, class, and or club sponsors, coaches,
and administrators) assigned the task of collecting cash document the collection of cash through
receipts issued at the collection point.
B. Article 3, Section 52 of the Texas Constitution prohibits the lending of credit or anything of value for
private purposes. Therefore, checks cannot be cashed and money cannot be borrowed and/or lent
from the cash receipted.
C. Cash is defined as money, checks, cashier’s checks, etc.
D. Checks accepted should be for a specific purpose and should be for a specified amount. Checks
which are in excess of the amount due (i.e., cash given back to the writer) should not be accepted.
E. All District personnel accepting checks (point of collection) must ensure that they record (on the front
of the check):
a) The checkmaker’s driver’s license number and birth date;
b) Their initials or I.D. number (employee);
c) The checkmaker’s home and work phone number
This information is required by the District Attorney. Failure to capture this data will impair the
District’s effort to collect on returned checks.
F. The campus account number, where funds will be recorded, must be documented on checks accepted.
50
G. Pre-dated or post-dated checks will not be accepted.
H. Checks drawn on foreign banks (outside the US) will not be accepted.
I. The Director of Business Services is responsible for collecting on bad checks.
J. The District has a “NO CHECK CASHING” policy.
K. Monies collected and awaiting deposit may not be lent or borrowed.
L. The District has a NO CASH REFUND policy.
M. Librarians, coaches, sponsors etc., are not authorized to give refunds from change available or from
cash collected (i.e., security, officials, etc)
N. All refunds must be processed through the Accounts Payable’s office
O. As outlined in section 11.158 of the Texas Education Code, schools may not charge fees for:
a) Textbooks, workbooks, laboratory supplies, or other supplies necessary for participation in
any instructional course, except as authorized under this code;
b) Field trips required as a part of a basic education program or course;
c) Any specific form of dress as necessary for any required educational program or diplomas;
d) The payment of instructional costs for necessary school personnel employed in any course or
program, other than fines for lost, damaged, or overdue books;
e) Admission to any activity the student is required to attend as a prerequisite to graduation;
f) Admission to or examination in any required educational course or program; or
g) Lockers.
9.2.
DEPOSITORY CONTRACT
Depository Bid - Each school district is to use a uniform bid blank form as specified in Texas Education
Code, §45.206. A school district may add other terms to the uniform bid blank form based on additional
requirements. This form must be mailed to each bank located in the school district at least 30 days before
the termination of the current depository contract. This form must be filed with the Texas Education
Agency in accordance with filing instructions specified in the form.
House Bill 2411 from the 80th Legislative Session provided school districts with the option to extend a
depository contract for two (2) additional two-year terms provided the bank agrees as well (refer to TEC
Section 45.205).
In order to extend the contract (assuming the bank agrees), the District must have the Board approve a
resolution (see TEA website for sample resolution).
51
52
9.3.
RECONCILIATIONS
The Director of Business Services or designee reconciles all cash and investment accounts on a monthly
basis.
9.4.
COURIER PROCESS
The District does not currently use a courier.
9.5.
PUBLIC FUNDS INVESTMENT ACT
State and federal laws establish rules within which all school districts are expected to operate when
investing public funds. The Public Funds Investment Act (PFIA), found in Chapter 2256 of the Texas
Government Code, provides investment guidelines for the majority of political subdivisions in the state,
including school districts. The PFIA was first passed in 1987. It was significantly rewritten in 1995 in
response to the Texas State Auditor reports on investment losses at Texas institutions and in review of
investment problems in Texas counties and elsewhere. In 1997 amendments further clarified the intent of
the 1995 requirements. Additional amendments have since been passed by the Texas Legislature,
primarily clarifying and improving public funds investment options. The PFIA is merely part of the
whole, not inclusive of all investment requirements.
9.6.
AUTHORIZED INVESTMENTS
Chapter 2256 of the Texas Government Code specifically sets guidelines for the types of investments
authorized for purchase by governmental entities in the state. Board Policy CDA (Legal) follows these
guidelines for authorized investments for school districts. Board Policy CDA (Legal) is included in this
document and lists ten types of investments that are acceptable for school districts. For further
information on the state authorized investments for school districts refer to Board policy CDA.
Board Policy CDA (Local) sets policy for DISD that places further limits on investments for the district.
The Board of Trustees of Danbury ISD limits investments to:
1) Obligations of, or guaranteed by, governmental entities as permitted by Government Code
2256.009.
2) Certificates of deposit and share certificates as permitted by Gov. Code 2256.010.
3) Fully collateralized repurchase agreements as permitted by Gov. Code 2256.011.
4) A securities lending program as permitted by Gov. Code 2256.0115.
5) Banker acceptances as permitted by Gov. Code 2256.012.
6) Commercial paper as permitted by Gov. Code 2256.013.
7) No-load money market mutual funds and no-load mutual funds as permitted by Gov. Code
2256.014.
8) A guaranteed investment contract as an investment vehicle for bond proceeds, provided it meets
the criteria and eligibility requirements of Gov. Code 2256.015.
53
9) Public funds investment pools as permitted by Government Code 2256.016.
In the exercise of these powers, the Board may contract with an investment management firm registered
under the Investment Advisers Act of 1940 (15 U.S.C. Section 80b-1 et seq.) or with the State Securities
Board to provide for the investment and management of its public funds or other funds under its control.
A contract made for such purpose may not be for a term longer than two years. A renewal or extension of
the contract must be made by the Board by order, ordinance, or resolution. Gov’t Code 2256.003(b)
9.7.
INVESTMENT REPORTING REQUIREMENTS
Chapter 2256 of the Texas Government Code requires the Board of Trustees take action on three
investment related issues annually. Those are:
1) In accordance with Section 2256.005(e) the Board of Trustees shall review the district’s
investment policy and investment strategies not less than annually. Following the annual review
the Board must adopt a written resolution stating the investment policy and strategies have been
reviewed, and that the adopted resolution records any changes made to either the investment
policy or strategies.
2) In accordance with Section 2256.008(a) the Board of Trustees must approve of an independent
source, or sources, for investment training required to be provided to the district’s designated
investment officers. And,
3) In accordance with Section 2256.025 the Board of Trustees shall annually review, revise and
adopt a list of qualified brokers authorized to engage in investment transactions with the district’s
designated investment officers.
Each requires board action to be recorded in the minutes of the Board meeting.
Not less than quarterly, the investment officer shall prepare and submit to the Board a written report of
investment transactions for all funds covered by the Public Funds Investment Act. This report shall be
presented to the Board and the Superintendent not less than quarterly, within a reasonable time after the
end of the period.
The report must:
1. Contain a detailed description of the investment position of the District on the date of the report;
2. Be prepared jointly and signed by all District investment officers.
3. Contain a summary statement for each pooled fund group (i.e., each internally created
fund in which one or more accounts are combined for investing purposes). The report
must be prepared in compliance with generally accepted accounting principles and must
state:
54
a.
b.
c.
d.
Beginning market value for the reporting period;
Additions and changes to the market value during the period;
Ending market value for the period; and
Fully accrued interest for the reporting period.
4. State the book value and market value of each separately invested asset at the beginning
and end of the reporting period by the type of asset and fund type invested.
5. State the maturity date of each separately invested asset that has a maturity date.
6. State the account or fund or pooled group fund in the District for which each individual
investment was acquired.
7. State the compliance of the investment portfolio of the District as it relates to the District’s
investment strategy expressed in the District’s investment policy and relevant provisions of
Government Code, Chapter 2256.
If the District invests in other than money market mutual funds, investment pools or accounts offered by
its depository bank in the form of certificates of deposit, or money market accounts or similar accounts,
the reports shall be formally reviewed at least annually by an independent auditor, and the result of the
review shall be reported to the Board by that auditor.
Gov’t Code 2256.023
9.8.
INVESTMENT STRATEGIES
As part of the investment policy, the Board shall adopt a separate written investment strategy for each of
the funds or group of funds under the Board’s control. Each investment strategy must describe the
investment objectives for the particular fund under the following priorities in order of importance:
1.
2.
3.
4.
5.
6.
Understanding of the suitability of the investment to the financial requirements of the District;
Preservation and safety of principal;
Liquidity;
Marketability of the investment if the investment needs to be liquidated before maturity;
Diversification of the investment portfolio; and
Yield.
Gov’t Code 2256.005(d)
The investment strategy reported in the latest annual investment report can be summarized as follow:
While waiting for the world cash market to shift, the best strategy for DISD is to maintain a liquidity
position in pools.
Regardless of if the District contracts with an investment management service or continues to operate the
investment strategy in-house, DISD’s overriding focus and concern will be safety of principal and
55
meeting cash liquidity needs. The targeted benchmark for the year will be to meet or exceed the Fed
Funds Effective Rate.
9.9.
STANDARD OF CARE
Investments shall be made with judgment and care, under prevailing circumstances that a person of
prudence, discretion, and intelligence would exercise in the management of his or her own affairs, not for
speculation, but for investment, considering the probable safety of capital and the probable income to be
derived.
Investments shall be governed by the following objectives in order of priority:
1. Preservation and safety of principal;
2. Liquidity; and
3. Yield.
In determining whether an investment officer has exercised prudence with respect to an investment
decision, the following shall be taken into consideration:
1.
2.
The investment of all funds, rather than the prudence of a single investment, over which
the officer had responsibility.
Whether the investment decision was consistent with the Board’s written investment
policy.
Gov’t Code 2256.006
9.10.
INVESTMENT OFFICERS
The District shall designate one or more officers or employees as investment officer(s) to be responsible
for the investment of its funds. If the District has contracted with another investing entity to invest its
funds, the investment officer of the other investing entity is considered to be the investment officer of the
contracting Board’s District. In the administration of the duties of an investment officer, the person
designated as investment officer shall exercise the judgment and care, under prevailing circumstances
that a prudent person would exercise in the management of the person’s own affairs, but the Board
retains the ultimate responsibility as fiduciaries of the assets of the District. Unless authorized by law, a
person may not deposit, withdraw, transfer, or manage in any other manner the funds of the investing
entity. Authority granted to a person to invest the District’s funds is effective until rescinded by the
District or until termination of the person’s employment by the District, or for an investment
management firm, until the expiration of the contract with the District. Gov’t Code 2256.005(f)
A District or investment officer may use the District’s employees or the services of a contractor of the
District to aid the investment officer in the execution of the officer’s duties under Government Code,
Chapter 2256. Gov’t Code 2256.003(c)
56
Danbury ISD’s investment officers are the Superintendent and the Director of Business Services.
9.11.
INVESTMENT TRAINING
Within 12 months after taking office or assuming duties, the Director of Business Services and the
Superintendent of the District shall attend at least one training session from an independent source
approved either by the Board or by a designated investment committee advising the investment officer.
This initial training must contain at least ten hours of instruction relating to their respective
responsibilities under the Public Funds Investment Act.
Gov’t Code 2256.008(a)
The Superintendent and the Director of Business Services must also attend an investment training session
not less than once in a two-year period and receive not less than ten hours of instruction relating to
investment responsibilities under the Public Funds Investment Act from an independent source approved
by the Board or a designated investment committee advising the investment officer. If the District has
contracted with another investing entity to invest the District’s funds, this training requirement may be
satisfied by having a Board officer attend four hours of appropriate instruction in a two-year period.
Gov’t Code 2256.008(a), (b)
Investment training shall include education in investment controls, security risks, strategy risks, market
risks, diversification of investment portfolio, and compliance with the Government Code, Chapter 2256.
Gov’t Code 2256.008(c)
9.12.
PERSONAL INTEREST
A DISD investment officer who has a personal business relationship with a business organization
offering to engage in an investment transaction with the District shall file a statement disclosing that
personal business interest. An investment officer who is related within the second degree by affinity or
consanguinity, as determined by Government Code Chapter 573, to an individual seeking to sell an
investment to the District shall file a statement disclosing that relationship. A required statement must be
filed with the Board and with the Texas Ethics Commission. For purposes of this policy, an investment
officer has a personal business relationship with a business organization if:
1. The investment officer owns ten percent or more of the voting stock or shares of the business
organization or owns $5,000 or more of the fair market value of the business organization;
2. Funds received by the investment officer from the business organization exceed ten percent of the
investment officer’s gross income for the previous year; or
3. The investment officer has acquired from the business organization during the previous year
investments with a book value of $2,500 or more for the personal account of the investment
officer.
Gov’t Code 2256.005(i)
57
9.13.
SELLERS OF INVESTMENTS
A written copy of the investment policy shall be presented to any person offering to engage in an
investment transaction with the District or to an investment management firm under contract with the
District to invest or manage the District’s investment portfolio.
For purposes of this section, a business organization includes investment pools and an investment
management firm under contract with the District to invest or manage the District’s investment portfolio.
The qualified representative of the business organization offering to engage in an investment transaction
with the District shall execute a written instrument in a form acceptable to the District and the business
organization substantially to the effect that the business organization has:
1. Received and thoroughly reviewed the District investment policy; and
2. Acknowledged that the business organization has implemented reasonable procedures and
controls in an effort to preclude investment transactions conducted between the District and the
organization that are not authorized by the District’s policy, except to the extent that this
authorization is dependent on an analysis of the makeup of the District’s entire portfolio or
requires an interpretation of subjective investment standards.
The investment officer may not acquire or otherwise obtain any authorized investment described in the
District’s investment policy from a person who has not delivered to the District the instrument described
above.
Gov’t Code 2256.005(k), (l)
9.14.
DONATIONS
A gift, devise, or bequest made to provide college scholarships for District graduates may be invested by
the Board as provided in Property Code 117.004, unless otherwise specifically provided by the terms of
the gift, devise, or bequest. Education Code 45.107
Investments donated to the District for a particular purpose or under terms of use specified by the donor
are not subject to the requirements of Government Code Chapter 2256, Subchapter A.
Gov’t Code 2256.004(b)
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SECTION
SECTION
101
BUDGET GUIDELINES
10.1.
LEGAL REQUIREMENTS
Sections 44.002 through 44.006 of the Texas Education Code establish the legal basis for budget
development in school districts. The following six items summarize the legal requirements from the
code:
• The superintendent is the budget officer for the district and prepares or causes the budget to be
prepared.
Note: TEA recommends that an interactive approach between the board of trustees and the
superintendent be taken to establish the budget process and define related roles and responsibilities.
• The district budget must be prepared by a date set by the state board of education, currently August 20
(June 19 if the district uses a July 1 fiscal year start date).
• The president of the board of trustees must call a public meeting of the board of trustees, giving ten
days public notice in a newspaper, for the adoption of the district budget. Any taxpayer in the district
may be present and participate in the meeting.
• No funds may be expended in any manner other than as provided for in the adopted budget. The board
does have the authority to amend the budget or adopt a supplementary emergency budget to cover
unforeseen expenditures.
• The budget must be prepared in accordance with GAAP (generally accepted accounting principles) and
state guidelines.
• The budget must be legally adopted before the adoption of the tax rate. However, if a school district has
a July 1st fiscal year start date, then a school district must not adopt a tax rate until after the district
receives the certified appraisal roll for the district required by Section 26.01, Tax Code. Additionally, a
school district must publish a revised notice and hold another public meeting before the district may
adopt a tax rate that exceeds the following: (1) The rate proposed in the notice prepared using the
estimate; or (2) The district’s rollback rate determined under Section 26.08, Tax Code, using the certified
appraisal roll.
TEA has developed additional requirements for school district budget preparation as follows:
• The budget must be adopted by the board of trustees, inclusive of amendments, no later than August 31
(June 30 if the district uses a July 1 fiscal year start date).
• Minutes from district board meetings will be used by TEA to record adoption of and amendments to the
budget.
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• Budgets for the General Fund, the Food Service Fund (whether accounted for in the General Fund, a
Special Revenue Fund or Enterprise Fund) and the Debt Service Fund must be included in the official
district budget (legal or fiscal year basis). These budgets must be prepared and approved at least at the
fund and function levels to comply with the state’s legal level of control mandates.
Note: Districts may prepare and approve budgets for other funds and/or with even greater detail at their
discretion. Such local decisions may affect the need for budget amendments and financial reporting
requirements.
• The officially adopted district budget, as amended, must be filed with TEA through PEIMS (Public
Education Information Management System) by the date prescribed in the annual system guidelines.
Revenues, other sources, other uses, and fund balances must be reported by fund, object (at the fourth
level), fiscal year, and amount. Expenditures must be reported by fund, function, object (at the second
level), organization, fiscal year, program intent and amount. These requirements are discussed in further
detail in the Data Collection and Reporting module.
• A school district must amend the official budget before exceeding a functional expenditure category,
i.e., instruction, administration, etc., in the total district budget. The annual financial and compliance
report should reflect the amended budget amounts on the schedule comparing budgeted and actual
amounts. The requirement for filing the amended budget with TEA is satisfied when the school district
files its Annual Financial and Compliance Report.
In addition to state legal requirements, individual school districts may establish their own requirements
for annual budget preparation. Local fiscal policies may dictate budgetary requirements which go beyond
those required by the Texas Education Code and TEA. These policies may include:
•
•
•
•
Fund balance levels
Debt service fund balance accumulation
Financial performance comparison measures
Staffing levels
There are four truth-in-taxation principles, which apply to taxing units:
•
•
•
•
Property owners have the right to know of increases in their properties’ appraised values
and to be notified of the taxes that could result from the new value.
A taxing unit must calculate and publish the effective and rollback tax rates before
adopting an actual tax rate.
A unit must publish special notices and hold a public hearing before adopting a tax rate
that exceeds either the effective tax rate plus three percent or the rollback rate.
If the unit adopts a rate that exceeds the rollback rate, voters may start a petition for an
election to limit the rate to the rollback rate. School districts must hold rollback elections to limit
tax increases above the rollback rate for the current year, without a petition.
One of the equalization features of the funding formula is a cap on wealth per WADA. Chapter 41 of the
Texas Education Code establishes an equalized wealth level of $305,000 and gives districts above this
level several methods to either reduce wealth or increase WADA in order to achieve the equalized level.
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Districts may use any combination of five options: (1) consolidating school districts, (2) consolidating
school tax bases, (3) contracting with the State of Texas to shed the excess wealth, (4) contracting to
educate children in another school district and paying the state for student attendance credits, or (5) deannexing and annexing property between school districts. These steps affect the truth-in-taxation rollback
rate steps.
10.2.
CAMPUS AND DEPARTMENT BUDGETING METHODOLOGY
Estimated student counts for budget development are taken from PEIMS submissions and compared to
pupil projection templates for reasonability. Accelerated education student counts are taken from Food
Service Department’s free & reduced lunch counts.
Overall, campus allocations vary year to year due to the needs assessment and the student population
counts in special programs.
Departmental budgets have been adjusted based on previous year’s allocations, known changes in
funding requirements and previous year’s spending patterns.
10.3.
BUDGET CALENDARS
The Director of Business Services develops a budget calendar each February to provide timelines to
ensure we meet the educational goals of the District.
10.4.
REVENUE ESTIMATES
The Director of Business Services will prepare all revenue estimates for the coming year. These
estimates are drawn from templates, PEIMS data, valuations, and historical analysis.
10.5.
BUDGET AMENDMENTS
There are two distinct types of budget amendments:
1) Amendments that move budgeted funds between accounts but within the same function
2) Amendments that move funds from one account to another and which also change function codes
The first does not require Board of Trustee approval and can be processed at any time during the year.
However, the second must, by law, be presented to the Board of Trustees for approval.
Budget amendments that require Trustee approval are presented to the Board periodically during the
fiscal year.
10.6.
SPECIAL REVENUE FUND BUDGETING
The Director of Business Services and the Director of Curriculum and Instruction work together to
budget special revenue funds (other than the Food Service fund).
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SECTION
SECTION
111
GRANT GUIDELINES
11.1.
GRANTS OVERVIEW
Special revenue funds are funds accepted by the Board of Trustees from private, local, state and federal
sources for the purpose of financing specific educational programs which are student-oriented and are
beneficial to the children. The approved programs are referred to as programs or grants. These funds are
used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for
specified purposes.
A grant is created when an application if filed with the Texas Education Agency (TEA), the U. S.
Department of Education (USDE), or other funding agencies, and an agreement is made between the
applicant and the agency. The agency approves the amount of the grant, the funding period and the
conditions related to the approval of the funds. Approval is executed through the notification of grant
award (NOGA). Funds cannot be encumbered or expended before the NOGA is received.
The funds for the grants are obtained through state, federal, local and private agencies. State funds are
authorized by statutory provisions and regulations of the TEA. Federal funds are authorized through
categorical and other federal grants for public education. Funding can come directly from the federal
agency or through TEA. Local funds come from sources such as city or county governments. Private
funds are authorized by private sources, such as foundations, businesses and industries.
All grants are to be utilized according to the terms of the approved budget, which has been approved by
the grantor and the grantee. Any activities or expenditures must follow all normal financial procedures of
Danbury ISD. Encumbrances will be utilized for all purchases. Procedures for purchases, including but
not limited to, expenditures of grant funds for professional or contracted services, bidding requirements
and procedures, invoice approval, documentation of receipt of goods, expenditures for supplies and
materials, approval paths for purchase orders, documentation required for purchases, and procedures for
damaged or missing goods are detailed in Section 4 of this Handbook. Travel guidelines to be used are
detailed in Section 6 of this Handbook. Use of petty cash for purchases with grant funds is not allowed.
Any planned grant activities or expenditures which deviate from the normal financial procedures of
Danbury ISD must be preapproved by the Director of Business Services prior to the beginning of the
grant. The budget is the financial plan of the grantee to carry out the program or grant.
The Director of Business Services is responsible for setting up all budgets according to the grant award
or Notice of Grant Award (NOGA). The required account code structure is detailed in Section 8.1 of this
Handbook. This office will also assist the Director of Curriculum and Instruction on all budget matters
and is responsible for the maintenance of accurate accounting records. Budget amendments will be
prepared by the Director of Business Services with input from the Director of Curriculum and
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Instruction. Budget reports will be provided on a monthly basis. The Director of Business Services will
prepare, review, approve and submit all monthly, quarterly/final and any other financial expenditure
reports through e-grants. (All non e-grant awards shall be claimed by the Director of Curriculum and
Instruction.)
The principal or grant manager is responsible for the campus administration of the grant. He/she will
ensure all approved grant activities are completed before the end of the grant. The grantee must pay close
attention to all expenditures from the grant fund to ensure all expenditures are acceptable to the granting
agency and they are not in conflict with federal/state law or district guidelines. Any questions about
federal law should be directed to the Director of Business Services. The principal will submit any
programmatic reports and work closely with the federal programs department to ensure all stakeholders
are informed.
Grants must be reviewed by the Superintendent or Director of Business Services before they are
submitted to the grantee agency.
11.2.
SCIENTIFICALLY-BASED RESEARCH
To maintain compliance with the No Child Left Behind Act of 2001, all activities and programs should be
supported by Scientifically Based Research. This involves the application of rigorous systematic and
objective procedures to obtain reliable and valid knowledge relevant to education activities and programs.
The principal or grant manager is to verify the research data show the program to be effective.
Scientifically based research, as defined in section 9101(37) of NCLB, is research that involves the
application of rigorous, systematic, and objective procedures to obtain reliable and valid knowledge
relevant to education activities and programs. To meet this standard, the research must –
•
Employ systematic, empirical methods that draw on observation or experiment;
•
Involve rigorous data analyses that are adequate to test the stated hypotheses and justify the
general conclusions drawn;
•
Rely on measurements or observational methods that provide reliable and valid data across
evaluators and observers, across multiple measurements and observations, and across studies by
the same or different investigators;
•
Be evaluated using experimental or quasi-experimental designs in which individuals, entities,
programs, or activities are assigned to different conditions and with appropriate controls to
evaluate the effects of the condition of interest, with a preference for random assignment
experiments, or other designs to the extent that those designs contain within-condition or acrosscondition controls;
•
Ensure that experimental studies are presented in sufficient detail and clarity to allow for
replication or, at a minimum, offer the opportunity to build systematically on their findings; and
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•
Have been accepted by a peer-reviewed journal or approved by a panel of independent experts
through a comparably rigorous, objective, and scientific review.
When reviewing research findings to determine whether they meet the criteria for scientifically based
research, schools should consider the extent to which the research meets each of the defined elements
listed above.
There are several District employees that work together to ensure compliance with the approve criteria
but if you have any questions about the above, please contact the Director of Business Services and
he/she will direct you to the appropriate person.
11.3.
GRANTS AND RELATED REQUIREMENTS
According to P.L. 103-382, Section 1120A (b) and 34 CFR 200.63 the fiscal requirement of supplement,
not supplant is to ensure that the level of state and local support for programs remain at least constant and
not to be replaced by federal funds. Documentation must be maintained which clearly demonstrates the
supplementary nature of federal funds and/or activities, as appropriate. The test to determine if you are
supplanting is to ask whether the programs supported with Special revenue funds would, in the absence
of those funds, have been supported with state and local funds. If your answer is yes, this is supplanting
and state and local funds may not be diverted to another purpose simply because Special revenue funds
are available to support those activities. If your answer is no, the funds are being used to supplement the
educational program, not supplant state and local funds. The exception to this rule for special revenue is
the use of stabilization funds provided by the federal government through TEA for the recovery of the
economy.
Special revenue funds must supplement or augment funds that are required by state law, State Board of
Education (SBOE) rule, or activities which have been adopted as policy by a local school board. If Special
revenue funds are used to enhance or expand a state mandate, SBOE rule, or local policy, the
supplementary activities funded by the Special Revenue program must be separately identified and clearly
distinguishable from those activities identified as necessary for implementing a state mandate, SBOE rule,
or local board policy as outlined in an implementation plan.
Any refund of state, federal or special funds must be deposited to the original fund account. State, federal
and special funds should not be deposited in the budget.
All encumbrances shall occur on or between the beginning and ending dates of the grant. All goods must
be received and services rendered and subsequently liquidated (recorded as an expenditure or accounts
payable) within the grant dates (for formula grants, within 30 days after the grant end date). Obligations
that are liquidated and recognized as expenditures must meet the allowable costs principles in Office of
Management and Budget (OMB) Circular A-87, A-21, or A-122 (as applicable) and in program rules,
regulations, and guidelines contained elsewhere.
Administrative requirements for grants stipulate that you must request cash as close as possible to the time
of making disbursements. The cash on hand should not exceed three days’ cash needs.
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Payments through Expenditure Reports (ER) should be deposited into your depository bank within six to
seven business days of the request.
Use the Financial Accounting and Reporting (FAR) Module of the Financial Accountability System
Resource Guide to determine appropriate accounting codes. Documentation for all expenditures for each
fund source on the eGrants application must be maintained.
Documentation that local funds are used if either travel or transportation expenditures exceed state rates
must be maintained.
An application or amendment must be approved by TEA before the initiation of any activities affected by
that application or amendment, such as purchase orders issued, funds encumbered or expended, goods
received, or services rendered. Applications or amendments received in substantially approvable form for
projects funded on a formula or discretionary basis become effective on the date received by TEA
(stamp-in date/date of certification by the LEA) or the project begin date, whichever is later.
Funds may be transferred between major objects of expenditures budgeted on Schedule BS6006 –
Program Budget Summary and Support, without an amendment if the cumulative total transferred does
not exceed 25% of the total current approved budget, funds are already budgeted in the class/object codes
involved, and the requested cost items do not require specific approval. Items in class/object codes 6600
always require specific approval.
TRS, Medicare, health insurance, longevity pay, critical needs stipends, and incentive pay will be
deducted from grant budgets if payment of fringe benefits is permitted by grant guidelines as a part of
payroll expenses. Federally funded grants normally allow for payment of all fringe benefits listed above.
State of Texas grants do not normally permit TRS deductions. Fringe benefit expenses should be
discussed with the Director of Business Services during the grant writing process if the budget includes
any payroll expenses.
Title I, Part A - The purpose of Title I is to enable schools to provide opportunities for children served to
acquire knowledge and skills contained in the challenging state content standards and to meet the
challenging state performance standards developed for all children. This purpose is accomplished by:
•
•
•
•
Ensuring high standards for all students
Providing students with an enriched and accelerated educational program including the use of
arts, school wide programs, or the increase of the amount and quality of instructional time so that
students served with Title I funds receive at least the classroom instruction that other students
receive;
Promoting school wide reform and ensuring access of children to effective instructional strategies
and challenging academic content that include complex thinking and problem-solving
experiences;
Providing substantial staff development opportunities to significantly upgrade the quality of
instruction;
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•
•
•
•
•
Coordinating all Title I services with each other, with other educational services, with health and
social service programs funded from other sources;
Affording parents meaningful opportunities to participate in the education of their children at
home and at school;
Distributing resources, in amounts sufficient to make a difference, to areas and campuses where
needs are the greatest;
Improving accountability by using the State assessment system to measure how well Title I
students are achieving the challenging State student performance standards expected of all
students; and
Providing greater decision making authority and flexibility to schools and teachers in exchange
for greater responsibility for student performance.
Regulations provide that school wide programs must include a comprehensive needs assessment to
determine the performance of its children in relation to the State assessment system and student
performance standards, school wide reform strategies, highly qualified professional staff; professional
development for teachers and other staff, increased parental involvement, plans for assisting children in
the transition to receiving schools, measures to include teachers in the decisions regarding the use of
assessments, and effective, timely additional assistance for students who experience difficulty mastering
any of the performance standards.
Title I Part A funds are used in a school wide setting when the campus eligibility includes 40% or more of
the students enrolled or living in the school’s attendance area meets the district’s low income criteria. All
funds must benefit the children in the current funding year therefore must be expended before the middle
of the spring semester. The use of the funds must be included in the campus improvement plan.
Title II, Part A - The purpose of Title II, Part A, is to increase the academic achievement of all students by
helping schools and school districts improvement teacher and principal quality and ensure that all teachers
are highly qualified. Funds are received through a formula basis. The current Title II, Part A replaces the
previous mathematics and science program in favor of support for teacher professional development across
all core academic subjects with math and science remaining high priority for funding.
Districts are required to ensure that their strategies and funded activities are grounded in scientifically
based research so that students benefit from teaching practices and methods. Schools and districts are given
expanded flexibility to address the need for qualified teachers and principals not only through professional
development for existing staff, but through efforts that include attracting qualified individuals into teaching
and offering financial incentives and other structural changes to retain them.
The intent and purpose of the Class-size reduction program is to reduce the class size using highly qualified
teachers to increase achievement for regular and special needs students by providing personal attention and
a solid foundation for further learning so that all students learn to read independently. School wide
programs that use Class-Size Reduction Program funds must reduce the size of classes, particularly in the
early grades, using highly qualified teachers to increase achievement for regular or special needs children.
District again, must use these funds only to supplement, and not supplant state and local funds that, in the
absence of the federal funds, would otherwise be spent for activities authorized by Class-Size Reduction.
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The Title II funds must benefit the staff in the current funding year with requisitions being submitted in a
timely manner. Title II funds may only be used to purchase materials for training purposes and not for
classroom implementation. Allowable costs for the Title II, Part A program include recruitment,
preparation and professional development, mentoring activities for new teachers, meeting the requirements
for becoming highly qualified and expand performance systems that provide differential pay and bonuses
for teachers who teach in specific schools and subject areas.
Title III, Part A – LEP - The purpose of Title III, Part A is to improve the education of limited English
proficient children by assisting the children to learn English, meet challenging State academic content and
meet student academic achievement standards. All activities must use approaches and methodologies based
on scientifically based research to teach LEP and immigrant children to develop and implement new
language instruction educational programs and academic content instruction programs including programs
of early childhood through secondary school; carry out highly focused, innovative, locally designed
activities to expand or enhance existing language instruction education program; implement within an
individual school, school-wide programs for restructuring, reforming, and upgrading all relevant programs,
activities, and operations relating to language instruction educational programs; and implementing, within
the entire jurisdiction of the LEA, LEA-wide programs for restructuring, reforming and upgrading all
relevant programs, activities, and operating relating to language instruction educational programs and
academic content instruction for LEP children.
Title IV (Safe and Drug Free Schools) - A local educational agency shall use funds received under this
program to adopt and carry out a comprehensive drug and violence prevention program which shall be
designed for all students and staff to prevent the use, possession, and distribution of tobacco, alcohol, and
illegal drugs by students or employees, prevent violence and promote school safety, create a disciplined
environment conducive to learning and include activities to promote the involvement of parents and
coordination with community groups and agencies including the distribution of information about the
district’s safe and drug free needs, goals and programs.
The District shall develop its application for funds in consultation with a local or regional sub-state
advisory council that includes representatives of local government, business, parents, students, teachers,
pupil services personnel, appropriate state agencies, private schools, medical profession, law
enforcement, community based organization, and other groups with interest in and expertise in drug and
violence prevention. The drug prevention program supported with SDFSCA funds shall convey a clear
and consistent message that the illegal use of alcohol and other drugs is wrong and harmful.
A thorough assessment of objective data concerning the drug and violence problems in the schools and
communities served should be conducted. A set of measurable goals and objectives shall be established
and activities to meet these goals and objectives designed. The program established shall be evaluated
periodically to assess progress toward achieving the established goals and objectives.
Not more than twenty percent of the funds made available to a district may be used to carry out activities
to support ‘safe zones of passage’ for students between home and school.
Title I, Part C, Carl D. Perkins Grant - The purpose of Title I, Part C, is to develop more fully the academic
and technical skills of secondary students who elect to enroll in career and technical education (CTE)
programs.
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The grant has a project start date of July 1 and an end date of June 30th. The supplement not supplant
guideline is effective for this grant.
The following are goals for CTE grant:
•
•
•
•
•
•
•
•
•
Integrate academics with CTE programs using a coherent sequence of courses
Link CTE at the secondary and postsecondary levels
Provide students with strong experience in and understanding of all aspects of an industry
Develop, improve, or expand the use of technology in CTE programs
Provide professional development programs to teachers, faculty, administrators, and career
guidance and academic counselors who are involved in integrating CTE programs
Develop and implement evaluations of the CTE programs carried out with funds, including an
assessment of how the needs of special populations are being met
Initiate, improve, expand, and modernize quality CTE programs, including relevant technology
Provide services and activities that are of sufficient size, scope, and quality to be effective
Provide activities to prepare special populations for high-skill, high-wage, or high-demand
occupations that will lead to self-sufficiency
State CTE funds will be distributed to school districts on the basis of the number of contact hours generated
by eligible students enrolled in CTE during the entire school year. Courses offered will be funded by the
allotment for which they are eligible. The Summary of Finances will reflect the State CTE allotment for
each LEA.
Special Education Consolidated Grant (IDEA and IDEA-B Preschool) - The purpose of this grant is to
provide special education and related services to children with disabilities ages three through twenty-one
under the Individuals with Disabilities Act (IDEA). The funds for this grant are based on a child count and
projected population and poverty allocation from the United States Department of Education (USDE) as
provided by TEA and the PEIMS data submitted. Part B of the IDEA authorizes expenditures to help
LEAS’s ensure that children with disabilities, have access to a free, appropriate public education to meet
each child’s unique needs and prepare him or her for further education, employment, and independent
living.
Federal funds for these programs must be used to supplement (increase the level of services) and not
supplant (replace) funds from nonfederal sources. Any program activity required by State law, SBOE
rules or local board policy may not be paid with these funds. If the LEA maintains (or exceeds) its level
of local – or state and local – expenditures for special education and related services from year to year,
either in total or per capita, then the Part B funds are, in fact, supplementing those local – or state and
local – expenditures, and the LEA has met its maintenance of effort (MOE) and supplement/not supplant
requirements. No requirement currently exists related to supplanting “particular costs” and if an LEA
maintains local – or state and local – effort, it will not violate the supplement/not supplant requirements
of the IDEA. Cost items that are used by all students should not be funded with Part B funds. Part B
funds may be used for the costs of special education and related services, and supplementary aids and
services, provided in a regular classroom or other education-related setting to a child with a disability in
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accordance with the IEP of the child, even if one or more nondisabled children benefit from these
services.
In addition to the purpose of IDEA-B Formula funds, the regulations implementing the IDEA-B
Preschool funds as a part of this act define the purpose of the act as a means to supplement and increase
services beyond the level of State and local funds expended for preschool students ages three through
five with disabilities. The priority for these funds is to provide all students with disabilities ages 3-5 with
a comprehensive program that meets their individual needs by expanding and extending services already
available to these students.
Danbury ISD participates in the Greater Gulf Coast Coop operated by Hitchcock ISD for IDEA-B
services. The GGCC is responsible for setting aside 25% of its tentative IDEA-B Formula base
entitlement or an equivalent amount of state and/or local funds to support costs of residential placement
for students in the program. Equipment is defined by 2CFR Part 225 Appendix B as an article of
nonexpendable, tangible personal property having a useful life of more than one year and an acquisition
cost that equals or exceeds the lesser of $5,000 or the capitalization level established by the LEA for
financial statements. Items that are under $5,000 or under the capitalization level established by the LEA
should be budgeted under class/object code 6300 supplies and materials.
Up to 15% of IDEA-B Formula and/or Preschool funds for any fiscal year may be used to develop and
implement coordinated EIS (Early Intervening Services) for students in Kindergarten through Grade 12
(with a particular emphasis on students in Kindergarten through Grade 3) who are not currently identified
as needing special education or related services but who need additional academic and behavioral support
to succeed in a general-education environment. (20 U.S.C. 1413(f), 34 CFR 300.226)
American Recovery and Reinvestment Act (ARRA) Stimulus Funding - Danbury ISD has received funding
for programs authorized in Division A of the ARRA including Title I Part A; IDEA Part B and Title II,
Part D.
The project period for these grants begin on the date the application is submitted in substantially
approvable form to TEA and ends no later than September 30, 2011. Obligations of funds for activities
and services occurred within these dates. ARRA funding is considered one-time funding that is expected
to be temporary with the expenditure of funds planned in a way that do not result in unsustainable
continuing commitments after the funding expires. Grantees were encourage to move rapidly to develop
plans for using funds, consistent with the ARRA’s reporting and accountability requirements and prudent
grant management practices, and to promptly begin spending funds to help drive the nation’s economic
recovery. Unless otherwise specified in the Notice of Grant Award (NOGA), all funds are effective from
the beginning date specified on the NOGA (for formula funds, the date the application is received in
TEA in substantially approvable form) through September 30, 2011.
The Federal Offices of Inspector General (OIG) have authority to review, audit, and investigate the use of
funds to prevent fraud, waste, and abuse. All funds must be accounted for and all efforts must be made to
produce transparency in accountability and use.
Currently, the Director of Business Services reports related expenditures and FTEs created/saved on a
quarterly basis to the TEA.
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The four guiding principles for the use of ARRA funds were as follows:
•
•
•
•
Spend funds quickly to save and create jobs.
Improve students achievement through school improvement and reform
Ensure transparency, reporting and accountability
Invest one-time ARRA funds thoughtfully to minimize the “funding cliff.”
Even though the overall goal of the ARRA is to stimulate the economy in the short term and invest in
education and other essential public services to ensure the long-term economic health of our nation, the
funds should be used to strengthen education, drive reforms and improve results for students from early
learning through post-secondary education.
Title I Part A and Title II D Stimulus - Funds were used in accordance with the authorizing program statute
for Title I, Part A and Title II, Part D. Grantees must comply with all corresponding program requirements,
conditions for grant award, and provisions and assurances for those programs.
The funding provided under ARRA to support the Title I, Part A, program authorized under the NCLB Act
followed all statutes, rules, regulations, and guidance of the Title I, Part A, programs authorized under the
Elementary and Secondary Education Act (ESEA), as amended by NCLB. Title I, Part A, provides
supplemental resources to local education agencies (LEAs) to help schools with high concentrations of
students from low-income families provide high-quality education that will enable all children to meet the
State student performance standards. Title I, Part A, supports campuses in implementing either a schoolwide program or a targeted assistance program.
The intended program beneficiaries are students who experience difficulties mastering the State academic
achievement standards.
All Title I, Part A, campuses must do the following:
•
•
•
•
•
•
•
•
•
Implement Parents’ Right-to-Know in accordance with P.L. 107-110, Section 1111(h)(6)
Develop school-parent compacts jointly with parents
Provide information to parents in the language parents understand
Develop an LEA and campus Parent Involvement Policies
Implement Section 1304.21 of the Head Start Standards if implementing preschool programs
Integrate and coordinate Title I, Part A, professional development and services with other
educational services and programs
Provide additional assistance to students identified as needing help in meeting the State’s
challenging student academic achievement standards
Ensure that all new teachers hired on the campus to teach core academic subjects are highly
qualified when hired
Include in the Campus Improvement Plan (CIP) strategies and activities to ensure that all core
academic subject area teachers teaching within the school are highly qualified not later than the
end of 2006-07 school year.
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The CIP of a school-wide campus must do the following:
•
•
•
•
•
•
Incorporate the requirements of a school-wide plan as cited in P.L. 107-110, Section 1114(b)
Clearly incorporate the Ten Components of a school-wide program
Describe how the school will use Title I, Part A (regular and/or ARRA), resources and other
sources to implement the ten components
Include a list of state and federal programs whose funds will be consolidated to implement a
school-wide program
Describe how the intent and purposes of the Federal programs whose funds are consolidated on a
school-wide campus are met
Include sufficient activities to address the needs of the intended beneficiaries of the Federal
programs whose funds are consolidated on a school-wide campus for upgrading the entire
education program
Title I, Part A, funds must be expended for programs, activities, and strategies that are scientifically
based on research and meet needs (identified in the campus’ comprehensive needs assessment process)
that are listed in the CIP.
All applicable requirements in the ESEA, the Title I, Part A, regulations, other applicable laws and
regulations, and Office of Management and Budget (OMB) circulars (such as OMB Circular A-87,
related to cost principles for State, local, and Indian tribe governments: and OBM Circular A-133, related
to audits conducted under the Single Audit Act) apply to the use of ARRA Title I, Part A, funds. Invest
these funds in ways that do not result in unsustainable continuing commitments after the funding expires.
LEAs may plan for higher than normal district-level initiatives. The LEA must allocate an appropriate
amount of the ARRA Title I, Part A, funding to campuses following the statutory allocation rules.
Funds may be used to increase the per-pupil amount allocated to each Title I, Part A, campus or to serve
new Title I, Part A, campuses. Regardless, a campus with a lower low-income percentage may not
receive a higher per pupil allocation than a campus with a higher low-income percentage.
On school-wide program campuses, you may use Title I, Part A, funds for activities that are part of the CIP
to improve student performance and upgrade the entire educational program. The amount of Title I, Part
A, funding on the campus must be supplemental (do not supplant expenditures in this fund).
All required district-level set-asides apply to ARRA Title I, Part A, funds. While TEA anticipates that, due
to LEAs striving to invest these funds in ways that do not result in unsustainable continuing commitments
after the funding expires LEAs may plan for higher than normal district-level initiatives, the LEA must
allocate an appropriate amount of the ARRA Title I, Part A, funding to campuses following the statutory
allocation rules.
The purpose of Title II, Part D, is to improve student academic achievement through the use of technology
in elementary and secondary schools. It is designed to assist every student – regardless of race, ethnicity,
income, geographical location, or disability – in becoming technologically literate by the end of eighth
grade and to encourage the effective integration of technology resources and systems with professional
71
development and curriculum development to promote research-based instructional methods that can be
widely replicated.
Special Education/Idea B - These funds must be used consistent with the current IDEA, Part B, statutory
and regulatory requirements and applicable requirements in the General Education Provision Act and the
Education
Department General Administrative Regulations. There are four target investments for the use of ARRA
funds:
•
•
•
•
Increase efforts to institute rigorous post-secondary standards and high quality assessments.
Enhance pre-Kindergarten to post-secondary data systems that track progress and foster
continuous improvement.
Ensure continuing to improve teacher effectiveness and support the equitable distribution of
qualified teachers across the state.
Expand the state’s support and effective interventions for the lowest-performing schools.
The IDEA-B Formula ARRA implementation defines the purpose of the act as a means to do the following:
•
•
•
•
Ensure that all students with disabilities have available a free, appropriate public education that
includes special education and related services to meet their unique needs.
Ensure that the rights of students with disabilities and of their parents are protected.
Assist states and localities in providing for the education of all students with disabilities.
Assess and ensure the effectiveness of efforts to educate those students.
The IDEA-B Preschool ARRA consists of the purpose of the IDEA-B Formula funds as well as the
regulations implementing the IDEA-B Preschool funds which define the purpose of the act as a means to
supplement and increase services beyond the level of State and local funds expended for preschool
students ages 3-5 with disabilities. No later than ten calendar days after the end of each quarter, TEA and
any recipient of ARRA funds must report to the USDE with regard to recovery funds received in
accordance with regulations (Section 1512).
State Compensatory Education - A student at-risk of dropping out of school includes each student who is
under twenty-one years of age and who:
•
•
•
•
Is in prekindergarten, kindergarten or grade 1,2 or 3 and did not perform satisfactorily on a
readiness test or assessment instrument administered during the current school year;
Is in grade 7, 8, 9, 10, 11, or 12 and did not maintain an average equivalent to 70 on a scale of
100 in two or more subjects in the foundation curriculum during a semester in the preceding or
current school year or is not maintaining such an average in two or more subjects in the
foundation curriculum in the current semester;
Was not advanced from one grade level to the next for one or more school years;
Did not perform satisfactorily on an assessment instrument administered to the student under
TEC Subchapter B, Chapter 30, and who has not in the previous or current school year
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•
•
•
•
•
•
•
•
•
subsequently performed on that instrument on another appropriate instrument at a level equal to at
least 110 percent of the level of satisfactory performance on that instrument;
Is pregnant or is a parent;
Has been placed in an alternative education program in accordance with TEC 37.006 during the
preceding or current school year;
Has been expelled in accordance with TEC 37.007 during the preceding or current school year;
Is currently on parole, probation, deferred prosecution, or other conditional release;
Was previously reported through the Public Education Information Management System
(PEIMS) to have dropped out of school;
Is a student of limited English proficiency, as defined by TEC 29.052;
Is in the custody or care of the Department of Protective and Regulatory Services or has, during
the current school year, been referred to the department by a school official, officer of the
juvenile court, or law enforcement official;
Is homeless, as defined by 42 U.S.C. Section 11302, and its subsequent amendments; or
Resided in the preceding school year or resides in the current school year in a residential
placement facility in the district; including a detention facility, substance abuse treatment facility,
emergency shelter, psychiatric hospital, halfway house, or foster group home.
All purchases/services must be supplemental and directly related to State Comp Ed, and/or improving
student achievement in language arts and/or mathematics. All Comp Ed funds must benefit the children in
the current funding year.
The Texas Education Code requires each school district to have a district and campus improvement plan
with the state compensatory education program described in the campus plan if the program is
implemented at the campus level or to be described in the district plan if the SCE program is
implemented district wide. The district and campus improvement plans are the primary record supporting
expenditures attributed to the state compensatory education program.
School districts are required to have local policies and procedures to identify students who are at risk of
dropping out of school under the criteria in Section 29.081, TEC; students who are at risk of dropping out
of school under local criteria and document compliance with the 10% cap in Section 29.081, TEC; how
students are entered into the SCE program and how students are exited from the program; the
methodologies involving calculation of 110% satisfactory performance on all assessment instruments, in
accordance with Section 29.081, TEC; and the cost of the regular education program in relation to budget
allocations per students and/or instructional staff per student ratio.
11.5.
INDIRECT COST RATES
Indirect costs are part of administrative costs and are those: (a) incurred for a common or joint purpose
benefiting more than one cost objective, and (b) not readily assignable to the cost objectives specifically
benefited, without effort disproportionate to the results achieved. The term “indirect costs,”' as used
herein, applies to costs of this type originating in the grantee department, as well as those incurred by
other departments in supplying goods, services, and facilities. To facilitate equitable distribution of
indirect expenses to the cost objectives served, it may be necessary to establish a number of pools of
indirect costs within a governmental unit department or in other agencies providing services to a
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governmental unit department. Indirect cost pools should be distributed to benefited cost objectives on
bases that will produce an equitable result in consideration of relative benefits derived.
Indirect cost rates are established for each school district to determine the amount of indirect cost
revenue that can be recorded in the General Fund. As discussed above, indirect cost revenues recognized
in the General Fund are intended to defray the cost of providing certain services to grant programs.
Examples of these costs are accounting, auditing and payroll processing. All of these business function
costs are incurred by the school district as a whole. An attempt to maintain separate time and effort
accounting for each specific grant would be prohibitive. By calculating and using an indirect cost rate,
indirect cost revenues can be transferred from the grant to the general fund to compensate the school
district for district-wide expenditures used to facilitate the grant. It is not necessary to track the use of
indirect cost revenues once they are transferred to the General Fund. Once earned, the revenues may be
used for any education-related expenditure, including administrative costs and fixed costs incurred in
administrating the grant.
11.6.
POLICIES AND PROCEDURES
Grantees should consult the complete set of applicable cost principles in OMB A-87 available on the TEA website
to determine allowability and unallowability of costs prior to expending funds. All costs must be budgeted and
approved in the Budget Summary in the applicable grant application prior to expenditure. Some costs require
specific prior approval in the application, in which case the line item must be specifically budgeted and approved
by TEA prior to expenditure.
The federal government requires time and effort certification to be completed when individuals are
compensated by or have agreed to contribute time (in kind/match) to a federally-funded program or project.
An overview of time and effort certification requirements for the process is defined by OMB Circular A-87 (2
CFR Part 225). The Director of Curriculum & Instruction is responsible for compiling Time and Effort
records.
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SECTION12
1
SECTION
ASSET & INVENTORY CONTROL
12.1.
ASSET AND INVENTORY OVERVIEW
Assets – By District definition, they are items of economic value which could be converted to cash. In
order to establish a procedure for identifying ‘fixed assets’, the District adopted local board policy CFB
which identifies $5,000 as the threshold for determining which objects should be capitalized during the
year purchased. All other objects purchased would be considered either inventory or
commodities/supplies.
Fixed assets are reported in one of the following categories: land, buildings, vehicles, and equipment.
Inventory – Items that are purchased at a cost below $5,000 per unit but have value and a useful life are
tagged and accounted for as inventory until they are sold, are no longer useable, or have been deemed
unsafe for use. (Unless included is listing below, the threshold will be $500 and the item must have a
useful life of one year or longer).
The following items are tagged for inventory tracking (not a comprehensive list):
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•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
cameras/camcorders
CD players
iPads
copiers (only those which are not leased)
computers and laptops (including monitors that are $200 or more)
DVD players
executive chairs ($300 or more)
fax machines
file cabinets (only locking and/or fireproof)
floor machines (vacuums, scrubbers, and polishers)
hubs/routers/servers/switches
ice machines
instructional technology items (clickers, etc.)
ladders
laminators
lawnmowers
microwave ovens
document cameras
pressure washers
projectors
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•
•
•
•
•
12.2.
point of sale registers
printers
radios (handheld)
scanners
stereos
ASSET AND INVENTORY OVERSIGHT
The District utilizes an inventory management system which will allow DISD to accurately report and
track fixed assets and inventory items.
All principals and supervisors share responsibility in overseeing asset and inventory management for
DISD. The IT department is responsible for monitoring inventory of technology items. Any deviations
should be brought to the attention of the campus/department administrator and the Business Office
immediately.
12.3.
ASSET AND INVENTORY LOSSES
For fixed assets and inventory items that were lost, stolen, or destroyed, the following procedures will be
adhered to:
•
•
•
12.4.
When an item is stolen, destroyed by vandalism, etc. the responsible campus/department should
complete a burglary/vandalism loss report form (see section 16) as the primary documentation.
Items that have been reported as “lost” or “missing” by a campus/department should be disclosed
(in writing) to the Business Office immediately.
Unless an insurance claim is processed, replacement of the item(s) is the financial responsibility
of the campus/department.
ASSET AND INVENTORY ADDITIONS
When entering a requisition for the purchase of a fixed asset or inventory item, please follow the
following coding guidelines:
•
•
•
•
•
6399 – Inventory items
6619 – Land
6629 – Buildings
6631 – Vehicles
6639 – Equipment with unit cost of $5,000 or more
If budgetary funds are not in the proper account code and the campus/department has sufficient funds in
another account, please contact the Business Office with a budget amendment.
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12.5.
SURPLUS EQUIPMENT
The District may dispose of surplus equipment in any manner prescribed by the Board. The District may
transfer to a student enrolled in the District:
1.
2.
3.
Any data processing equipment donated to the District, including equipment donated by a
private donor, a state charitable institution, or a state agency under Government Code
2175.128;
Any equipment purchased by the District; and
Any surplus or salvage equipment owned by the District. Education Code 32.102(a)
Before transferring data processing equipment to a student, the District must:
1. Adopt rules governing transfers, including provisions for technical assistance to the student by the
District;
2. Determine that the transfer serves a public purpose and benefits the District; and
3. Remove from the equipment any offensive, confidential, or proprietary information, as
determined by the District. Education Code 32.104
The Business Office website is utilized to notify all interested parties of upcoming surplus property
auctions.
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SECTION
SECTION
131
RECORDS MANAGEMENT
13.1.
LEGAL REQUIREMENTS
Record retention ensures that critical records are identified and retained in accordance with State and
Federal guidelines. The Local Government Records Act establishes the primary requirements for records
retention policies and plans. These record retention guidelines are specified in the retention schedules and
approved by the State Library and Archives Commission. The schedules that pertain to school districts
include:
•
•
•
•
Local Schedule GR - Records Common to All Governments
Local Schedule EL - Records of Elections and Voter Registration
Local Schedule TX - Records of Property Taxation
Local Schedule SD - Records for Public School Districts
In addition, the Local Government Records Act requires the District to appoint a Records
Management Officer to coordinate the District’s records management activities. The District’s
Records Management Officer is the Director of Business Services.
Information concerning any records not addressed here can be found in the Legal Reference Book.
Copies of the current State Library and Archives schedules can be requested from the Records
Management Officer or found on line at:
http://www.tsl.state.tx.us/slrm/recordspubs/sd.html or
http://www.tsl.state.tx.us/slrm/recordspubs/gr.html.
Board policy CPC provide additional legal information and local policies on the District’s record
management responsibilities. These can be viewed via the District’s website and the direct link is
http://pol.tasb.org/Home/Index/218 .
13.2.
RECORDS MANAGEMENT OFFICER
The Danbury Independent School District Director of Business Services has been designated under the
provisions of the Local Government Records Act to manage the government's records and file control
schedules. Local Government Code 201.003(14)
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13.3.
RECORDS DESTRUCTION PROCESS
Campus and department officials and/or their designee should bring forward any and all records that can
be destroyed on a timely basis. Once proper paperwork and authorizations are obtained the District shall
provide Harris County Department of Education (HCDE), the contracted records management entity,
with all related boxes designated for shredding. (Please do not destroy any records without receiving an
authorized Records Destruction Certificate from the Director of Business Services.)
13.4.
RECORDS CONTROL SCHEDULE
The District has adopted the TSLAC local government retention schedule.
13.5.
RECORDS MANAGEMENT CONTRACT
The District contracts by an interlocal agreement with the Harris County Department of Education
(HCDE) for records storage. HCDE provides a secure temperature and humidity controlled facility to
store records the District sends thereto for the period of time noted. The facility is monitored with
surveillance cameras surrounding the building and equipped with a multi-level sprinkler system.
Annually, HCDE will review an eligibility list that includes documents that can be destroyed. This is
only performed after appropriate signatures are obtained from the District.
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SECTION141
SECTION
GENERAL BUSINESS OFFICE INFORMATION
14.1.
FISCAL YEAR
The fiscal year of a school district begins on July 1 or September 1 of each year, as determined by the
board of trustees of the district. The commissioner may adopt rules concerning the submission of
information by a district under Chapter 39 or 42 based on the fiscal year of the district.
Danbury ISD operates on a September 1 to August 31 fiscal year.
14.2.
SEGREGATION OF CONTROLS
As a school district writes an information management plan, inherent in the process should be
consideration of internal controls. Each school district should have an internal control structure in place
to provide reasonable assurance that the school district‘s assets are safeguarded from unauthorized use or
disposition.
The attitude of a school district‘s administration about the importance of internal controls is a key factor
in the successful implementation of an internal control system. Development of policies and procedures
that include internal control elements is critical. Willingness to immediately take corrective action when
deficiencies are discovered is also important.
When a school district creates an internal control plan, it should consider including:
•
•
•
•
•
14.3.
Security measures to safeguard the school district‘s assets from internal or external misuse (such
as video monitoring, limiting access, security codes and computer passwords)
Segregation of duties
Hardware and software controls
Internal audit and review functions
External audits
WEBSITE MAINTENANCE
The Business Office maintains a website under the umbrella of the District website. In order to properly
maintain it and to secure access to the site, the Superintendent and the Director of Business Services are
the only two employees of DISD that have editing access rights.
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It is the responsibility of the Director of Business Services to update and edit the Business Office
website, including the Required Posting page, with, at a minimum, all legally required documents. Some
of these documents include, but are not limited to, the following:
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•
•
•
•
Proposed Budgets for Last Three Fiscal Years
Adopted Budgets for Last Three Fiscal Years
Annual Financial Reports for Last Three Fiscal Years
CIQ Forms on File
FIRST Rating and Report
The website can be accessed at
http://www.danburyisd.org/vnews/display.v/SEC/Administration%7CBusiness%20Office .
14.4.
INTERNAL AUDIT
The TEA recommends that school districts employ an internal auditor if total enrollment is greater than
5,000 students. Danbury ISD does not currently employ an internal auditor.
If one is employed, this person will report directly to the Board as prescribed in TEC 11.170.
14.5.
ADMINISTRATIVE COST RATIO
SB 900 enacted during the 78th Texas Legislature's Regular Session in 2003 repealed Section 42.201 of
the Texas Education Code (TEC) relating to administrative cost ratios. The bill continued the statute only
for the limited purpose of recovering amounts from districts that meet the criteria for excess
administrative costs for 2002-2003. Historical Information from 1995-2002 will continue to be
maintained at this site for reference purposes.
TEA also sets annual rules for the calculation of administrative costs and the ―acceptable administrative
cost ratio for school districts based upon their size, scarcity and student population characteristics. The
components of administrative cost are defined as operating expenses made from funds other than federal
funds associated with managing, planning, directing, coordinating and evaluating a school district.
Administrative costs include costs classified in Account Code Functions 21 (Instructional Leadership)
and 41 (General Administration) as defined in the Financial Accounting and Reporting module. The
administrative cost ratio is calculated by dividing administrative costs by instruction costs, expressed as a
percentage. Instruction costs are defined as operating expenses made from funds other than federal funds
associated with teacher-student instruction. Instructional costs are costs classified in Account Code
Functions 11 (Instruction), 12 (Instructional Resources and Media Services), 13 (Curriculum
Development and Instructional Staff Development), and 31 (Guidance, Counseling and Evaluation
Services) as defined in the Financial Accounting and Reporting module. Both administrative and
instructional costs are discussed in greater detail in the Financial Accounting and Reporting module.
Although the administrative cost ratio is no longer required by state law it remains an indicator in the
Financial Integrity Rating System of Texas (FIRST).
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14.6.
MANAGEMENT REVIEW
The District does not currently conduct management reviews.
14.7.
SCHOOLS FIRST
The District is required to prepare and distribute an annual financial management report [Schools
FIRST]. The report shall contain information on state-established standards and the District‘s financial
management performance for the current and previous years’ financial accountability ratings. Board
Policy BBFA
The purpose of the financial accountability rating system is to ensure that school districts will be held
accountable for the quality of their financial management practices and achieve improved performance in
the management of their financial resources. The system is designed to encourage Texas public schools
to manage their financial resources better in order to provide the maximum allocation possible for direct
instructional purposes. The system will also disclose the quality of local management and decisionmaking processes that impact the allocation of financial resources in Texas public schools. An evaluation
of the long-term effectiveness of the system should disclose a measurable improvement in the quality of
Texas public schools' financial decision-making processes.
School districts are required to distribute the financial management report to parents and taxpayers. The
board of trustees is required to hold a public hearing on the report at a district facility within two months
of receiving the final financial accountability rating (including a final rating of Suspended-Data Quality).
Notice of the hearing, including date, time and location, must be provided to a newspaper of general
circulation in the district once a week for two weeks prior to holding the public meeting. The FIRST
notice may not be placed more than 30 days or less than 14 days prior to the public hearing.
Danbury ISD can proudly state that we have received a “Superior Achievement” rating all years that
schools FIRST has been required.
14.8.
BOND RATING
A bond rating is a measure of the quality and safety of a bond, based on the issuer's financial condition.
More specifically, a bond rating is an evaluation from a rating service indicating the likelihood that a
debt issuer will be able to meet scheduled interest and principal repayments. Typically, AAA is highest
(best), and D is lowest (worst).
Although the Bond Review Board (BRB) does not play a part in the approval of local government debt
issuance, one of the agency‘s goals is to ensure that public officials have access to current information
regarding debt issuance, finance, and debt management. The agency is mandated by statute (Chapter
1231.062, Texas Government Code) to submit a report to the legislature that contains statistical
information concerning the bonds and other debt obligations issued by local governments (cities,
community & junior colleges, counties, health & hospital districts, independent school districts, water
districts and other special districts).
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14.9.
CAFR
The Comprehensive Annual Financial Report (CAFR) which includes all funds and account groups of
the reporting entity. The CAFR presents the basic financial statements with accompanying RSI,
combining and individual fund financial statements, schedules and statistical tables. The CAFR is
divided into three sections: introductory, financial and statistical. Texas school districts are not required
to prepare a CAFR; Danbury ISD does not currently prepare a CAFR.
14.10. CHAPTER 41
Chapter 41 of the Texas Education Code makes provisions for certain school districts to share their local
tax revenue with other school districts. For the purposes of the school finance system in Texas, districts
are designated as either property wealthy or property poor. The relative wealth of the school district is
measured in terms of the taxable value of property that lies within the school district borders divided by
the number of students in weighted average daily attendance (WADA). Chapter 41‘s provisions are
sometimes referred to as the “share the wealth” or “Robin Hood” plan because districts that are deemed
to be property wealthy are required to share their wealth with property-poor school districts. The funds
that are distributed by the property-wealthy districts are “recaptured” by the school finance system to
assist with the financing of public education in school districts that are property poor.
Property-wealthy district: a district whose wealth per student exceeds the established threshold ($364,500
in 2008/09), otherwise known as a Chapter 41 district.
Wealth per student: the taxable value of a district‘s property divided by the number of students in
weighted average daily attendance. For Chapter 41 purposes, the calculation of wealth per student is the
ratio of a district's tax base to its Chapter 41 WADA.
14.11. PERMANENT SCHOOL FUND (PSF)
The PSF was created with a $2,000,000 appropriation by the Texas Legislature (the "Legislature") in
1854 expressly for the benefit of the public schools of Texas. The Constitution of 1876 stipulated that
certain lands and all proceeds from the sale of these lands should also constitute the PSF. Additional acts
later gave more public domain land and rights to the PSF. In 1953, the U.S. Congress passed the
Submerged Lands Act that relinquished to coastal states all rights of the U.S. navigable waters within
state boundaries. If the state, by law, had set a larger boundary prior to or at the time of admission to the
Union, or if the boundary had been approved by Congress, then the larger boundary applied. After three
years of litigation (1957 – 1960), the U. S. Supreme Court on May 31, 1960, affirmed Texas' historic
three marine leagues (10.35 miles) seaward boundary. Texas proved its submerged lands property rights
to three leagues into the Gulf of Mexico by citing historic laws and treaties dating back to 1836. All lands
lying within that limit belong to the PSF. The proceeds from the sale and the mineral-related rental of
these lands including, bonuses, delay rentals and royalty payments, become the corpus of the Fund.
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14.12. SUMMARY OF FINANCE
State aid templates (worksheets) are used to estimate state revenue. TEA prepares a preliminary
Summary of Finance and posts it on their website typically in late August. Revisions to the Summary of
Finance are posted as new data becomes available. In late September or early October, TEA posts a
Near-Final Summary of Finance that has been adjusted based on the summer PEIMS submission of
student attendance data. The following spring, typically in March or April, TEA posts a Final Summary
of Finance that has been adjusted based on the actual collections as submitted on the Annual Financial
Audit Report by each school district.
School districts are strongly encouraged to utilize the state aid templates provided by the School Finance
division at the Education Service Center, Region XIII to calculate their estimated state revenue with
current data. The Director of Business Services updates the template at the end of each grading cycle.
The TEA continuously updates the Summary of Finance during the course of the fiscal year so it is
imperative that the Director of Business Services check for updates on a regular basis for comparison
purposes.
14.13. TRUTH-IN-TAXATION
The Texas Constitution, Property Tax Code and Education Code embody the concepts of truth-intaxation to require school districts to comply with certain steps in adopting their tax rates. The truth-intaxation laws have two purposes:
•
•
to make taxpayers aware of tax rate proposals; and
to allow taxpayers, in certain cases, to roll back or limit a tax increase.
After the appraisal district certifies appraised values, school districts take the first step toward adopting a
tax rate by calculating the effective, effective maintenance and operations (M&O) and rollback tax rates.
Effective tax rate. The effective tax rate is a calculated rate that would provide the school district with
about the same amount of revenue it received in the year before, on properties taxed in both years. If
property values rise, the effective tax rate will go down and vice versa.
Effective M&O tax rate. House Bill (HB) 1, 79th Legislature, 3rd Called Session amended Section 26.08,
Tax Code, to create a new definition for a school district effective M&O rate. The effective maintenance
and operations rate is the rate that, when imposed on the current year's taxable value, yields state and
local revenue per student equal to the state and local revenue per student for the preceding year including
the new funds distributed for property tax relief and additional funding for teacher pay raises and high
schools.
Rollback tax rate. The rollback tax rate is a calculated maximum rate allowed by law without voter
approval. The rollback rate for Tax Year 2007 and subsequent years is the LESSER of (1) the sum of the
current compression percentage (.6667 for 2007) times $1.50 (or times the 2005 M&O rate for school
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districts with 2005 M&O rates above $1.50), plus 4 cents, plus the rate that is equal to the sum of any
differences between the adopted tax rate and the rollback tax rate approved by the voters for 2006 and
subsequent years, plus the current debt rate OR (2) the sum of the effective M&O tax rate (previously
defined) plus the rate equal to the current state compression percentage times .06 (this amounts to 4 cents
in 2007), plus the current debt rate. In future years, the commissioner of education may determine a
different compression percentage.
If a school district adopts a tax rate that is higher than the rollback rate, school board trustees must hold
an election to ask voters to approve the rate.
School districts publish their rollback rates in local newspapers, along with other information about
budget and tax revenues in a notice entitled, Notice of Public Meeting to Discuss Budget and Proposed
Tax Rate.
If taxpayers believe that the school district has not calculated these rates, published the required notice or
otherwise complied with other tax rate adoption laws in good faith, they may ask a district court to stop
the school from adopting a tax rate until it complies with the laws.
14.14. MID-YEAR PEIMS SUBMISSION
A report of the revenues and expenditures for the preceding fiscal year shall be filed with TEA on or
before the date set by the State Board of Education. The report shall include management, cost
accounting, and financial information that will enable the State Board to monitor the funding process and
determine educational costs by district, campus, and program. Education Code 44.007(c), (d)
14.15. PUBLISHING ANNUAL FINANCIAL STATEMENT IN LOCAL NEWSPAPER
An annual financial statement (Exhibit C-2 in audit report) must be published in a daily, weekly, or
biweekly newspaper within the boundaries of the District. Local Gov’t Code 140.005 and 140.006
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SECTION151
SECTION
WEBSITE POSTING REQUIREMENTS
15.1.
OVERVIEW
TASBO maintains a comprehensive listing of all internet posting requirements based on rules, laws, and
regulations. It is the responsibility of the District to maintain an internet site that includes all related
notices.
15.2.
BUSINESS OFFICE WEBSITE POSTING REQUIREMENTS
The Business Office has a website within the District website. The Director of Business Services is
responsible for including all required postings. The required postings that are Business Office related are
as follow:
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•
•
•
•
•
•
•
•
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Bill of Rights for Property Owners (Government Code 402.031);
Costs of Metered Amounts for Electricity, Water, and Natural Gas for District (Government Code
2264.001(b));
Conflicts Disclosure Statements and Questionnaires (Local Government Code 176.009);
Proposed Maintenance and Operations Tax Rate (Tax Code 26.05(b));
Summary of Proposed Budget (Education Code 44.0041);
Check Register and Aggregate Payroll Amount - optional (Title 19, Texas Administrative Code
109.1002(b)(2)(A));
Superintendent’s Contract - optional (Title 19, Texas Administrative Code 109.1005(e)(2)(D));
Annual Financial and Compliance Report (Update 12 Financial Accountability System Resource
Guide 7.3.6.1 Submission Requirements);
Adopted Budgets (Education Code 39.084);
FIRST Rating (Education Code 39.252); and
Reverse Auction Schedules (Government Code 2155.062(d))
The length of time the information must be maintained online varies depending on the rule, law, and/or
regulation.
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SECTION
SECTION
16 1
FORMS, SCHEDULES, AND OTHER DOCUMENTS
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DANBURY INDEPENDENT SCHOOL DISTRICT
MONTH
September
October
November
December
January
February
March
April
May
June
July
August
MONTH
PAY DATE
CUT-OFF DATE
09/04/15
08/07/15
09/18/15
09/04/15
10/05/15
09/18/15
10/20/15
10/02/15
11/05/15
10/16/15
11/20/15
11/06/15
12/04/15
11/13/15
12/18/15
12/04/15
01/05/16
12/11/15
01/20/16
01/01/16
02/05/16
01/22/16
02/19/16
02/05/16
03/04/16
02/19/16
03/18/16
02/26/16
04/05/16
03/18/16
04/20/16
04/01/16
05/05/16
04/15/16
05/20/16
04/29/16
06/03/16
05/20/16
06/20/16
06/03/16
07/05/16
06/17/16
07/20/16
07/01/16
08/05/16
07/15/16
08/19/16
07/29/16
DATE OF BOARD APPROVAL:
April 20, 2015
88
Danbury Independent School District
Direct Deposit Authorization and Cancellation Agreement
To enroll for Direct Deposit, complete this form and return it to Cynthia Wendel in the administration office. You will be
provided with a Wage & Earnings Statement each payday that will detail your gross pay, deductions and net pay, which will
be the amount that is deposited in your account.
I hereby authorize Danbury ISD to initiate credit entries and to initiate, if necessary, debit entries and adjustments for any
credit entries in error to my account indicated below, hereinafter called DEPOSITORY, to credit and/or debit the same to such
account.
Name: _______________________________________
Social Security #: ___________________________
Depository Name _______________________________
Account Number ____________________________
9-Digit Bank Routing/Transit Routing Number
Checking
Savings
Amount
(For multiple accounts only)
Depository Name ______________________________
Account Number ____________________________
9-Digit Bank Routing/Transit Routing Number
Checking
Depository Name ______________________________
Account Number ____________________________
9-Digit Bank Routing/Transit Routing Number
Checking
Savings
Amount
Savings
Amount
This authority is to remain in full force and effect until the District has received written notice from me
of any changes in such time and in such manner as to afford the District a reasonable opportunity to act
on it.
Signature:
Attach a
voided check
Date:
Your Name
Your Address
City, State ZIP
9876
Depository
Information
Pay To the
Order Of
Routing
Number
:123456789:
$
Dollars
Bank Name
Bank Information
Account Number
0123456789
9876
Cancellation Form
I hereby authorize Danbury ISD to discontinue direct deposits into my account at ___________________________,
Bank Name
__________________________________, effective ____________________________.
Account Number
Signature:
Date
Date:
89
COMP TIME AUTHORIZATION FORM
Employee Information
Name: ________________________________
Campus/Dept.: _________________________
Position: _____________________
Reason for Extra Time: _____________________________________________________
________________________________________________________________________
Location of Extra Time: ___________________________________________________
Hours per Day: ________________________ Total Comp Time Hours: ____________
Start Date: ____________________________ End Date: _______________________
FOR OFFICE USE ONLY
Calculated Comp Time:________________________
Employee Acceptance of Terms: I understand I will accrue hours (as accounted for on my time
sheet) at the hourly rate noted above and that I am eligible for comp time hours to accrue at time-anda-half, in accordance with the Fair Labor Standards Act, if I work over 40 hours within the work
week. I further understand that I should use any accrued comp time prior to the end of my contract
period.
Employee Signature: ___________________________________
Date: _________________
Administrator/Supervisor Signature: _________________________________________________
Superintendent Signature: __________________________________________________________
Note: It is the responsibility of the administrator/supervisor to monitor the comp time hours accrued for the employee and
have sufficient general fund monies to allocate toward payment of comp time upon resignation, termination, or retirement. If
funds have not been previously allocated for such, it is the responsibility of the Administrator/Supervisor to prepare a budget
amendment and submit to the Director of Business Services.
90
Non-Exempt Employee Time Clock Policy Receipt
Name of Employee:__________________________________________________________
Campus/Department:_________________________________________________________
I hereby acknowledge that I received a copy of the Time Clock Guidelines and Policy for Non-Exempt
Employees (herein referred to as the Time Clock Manual). I have read the Time Clock Manual and agree to
abide by the standards, policies, and guidelines defined or referenced within the document.
The information in this Time Clock Manual is subject to change. I understand that changes in the District
policies may supersede, modify, or eliminate the information summarized in this Time Clock Manual. As the
District provides updated policy information, I accept responsibility for reading and abiding by the changes.
I understand that the Time Clock Manual intends no modification to contractual relationships or alterations of
at-will relationships.
I understand that I have an obligation to inform my supervisor or department head of any time disputes and/or
edits to my electronic timesheet.
I accept responsibility for contacting my supervisor or the DISD Business Office if I have any questions,
concerns, or need further information.
___________________________________
Signature of Employee
___________________________________
Date
91
92
93
94
95
96
97
98
99
Danbury Independent School District
GRANT PURCHASE REQUEST
Requested Purchase/Item(s):
Cost of Item(s):
TEK Correlation:
Objective(s):
CIP Correlation:
Student Program:
Source of Allowable Funds:
Justification:
Comments:
Submitted by (Signature & Printed Name)
Date
Campus Principal
Approved
Denied
Greg Anderson, Director of Curriculum & Instruction
Approved
Denied
100
CONFLICT OF INTEREST QUESTIONNAIRE
FORM CIQ
For vendor or other person doing business with local governmental entity.
This questionnaire is being filed in accordance with chapter 176 of the Local
Government Code by a person doing business with the governmental entity.
Date Received
By law this questionnaire must be filed with the records administrator of the
Local government not later than the 7th business day after the date the person
Becomes aware of facts that require the statement to be filed. See Section
176.006, Local Government Code.
A person commits an offence if the person violates Section 176.006, Local
Government Code. An offense under this section is a Class C misdemeanor.
1
Name of person doing business with local governmental entity.
2
Check this box if you are filing an update to a previously filed questionnaire.
(The law requires that you file an updated completed questionnaire with the appropriate filing authority not later than
September 1 of the year for which an activity described in Section 176.006(a), Local Government Code, is pending and not
later than the 7th business day after the date the originally filed questionnaire becomes incomplete or inaccurate.)
3
4
5
Describe each affiliation or business relationship with an employee or contractor of the local
governmental entity who makes recommendations to a local government officer of the local
governmental entity with respect to expenditure of money.
Describe each affiliation or business relationship with a person who is a local government officer and
who appoints or employs a local government officer of the local governmental entity that is the subject of
this questionnaire.
Name of local government officer with whom filer has affiliation or business relationship. (Complete this section only if the answer to A, B, or C is YES.)
This section, item 5 including subparts A, B, C & D, must be completed for each officer with whom
the filer has affiliation or business relationship. Attach additional pages to this Form CIQ as necessary.
A. Is the local government officer named in this section receiving or likely to receive taxable income
from the filer of the questionnaire?
Yes
No
B. Is the filer of the questionnaire receiving or likely to receive taxable income from or at the
direction of the local government officer named in this section AND the taxable income is not
from the local governmental entity?
101
Yes
No
C. Is the filer of this questionnaire affiliated with a corporation or other business entity that the local
government officer serves as an officer or director, or holds an ownership of 10 percent of more?
Yes
No
D. Describe each affiliation or business relationship.
6
Describe any other affiliation of business relationship that might cause a conflict of interest.
7
Signature of person doing business with this governmental entity
Date
102
103
Danbury ISD Activity Funds
Money Handling & Purchasing Procedures
Money Handling Procedures
•
ALL exchanges of money (cash, checks, money orders & cashier's checks) require that a receipt be
given by the person receiving the money to the person delivering the money.
•
ALL money must be delivered to the business office daily for deposit.
•
Copies of receipts given should be retained by both parties.
•
Receipts should be reconciled with all money turned in and deposited.
•
Cash received MUST NOT be used for purchases, check cashing, loans, advances, reimbursements, or
for any other purpose and must not be co-mingled with other money.
•
Petty cash is prohibited.
Purchasing Procedures
•
ALL purchases whether by purchase order or reimbursement require approval in advance.
•
All requisitions for reimbursement must be supported by receipts for the exact money spent.
•
A cash advance should be requested in order to make those purchases necessary where cash is
required and subsequently supported by receipts for money spent and/or return of unspent cash.
•
Any purchase shall be made in accordance with the District’s purchasing guidelines and policy.
•
No orders are to be placed prior to a purchase order number being issued by Business Office.
•
No purchase is to be made from money collected awaiting deposit.
I acknowledge by the signing of this document that I have read and agree to abide by the money handling
and purchasing procedures stated above along with the "Activity Fund Manual."
Signature
Name (Printed or typed)
Date
104
DANBURY ISD
APPLICATION FOR FUND RAISER
Activity Sponsor:
Club or Department:
Campus:
Type of Fund Raiser:
Application #:
Date of Fund Raiser:
(ASSIGNED BY BUSINESS OFFICE)
Begin:
End:
Briefly describe the Fund Raiser:
Explain briefly the reason for the Fund Raiser and how the profits are to be expended:
Total Estimated Expenditures: $
Total Anticipated Profits:
$
Number of Students Involved:
The number of other fund raising activities your club or department has held
during the current school year:
The total amount of profits realized
from those fund raising activities: $
Signatures required:
Sponsor/Date
Principal/Date
Superintendent/Date
105
DANBURY INDEPENDENT SCHOOL DISTRICT
Summary Report for Fundraiser Form
Club:
Sponsor:__________________________________________________________
Fund Raiser:
Dates of Fund Raiser:
A. Total Sales
______________
B. Expenses
______________
C. Actual Income (A minus B)
_______________
Status of any remaining inventory _____________________________________________
_______________________________
(signature of sponsor)
_________________________________
(verification of bookkeeper)
106
DANBURY INDEPENDENT SCHOOL DISTRICT
Cash Incident Report
Club:
Sponsor:__________________________________________________________
Description of Cash Incident:
Dates of Cash Incident:
Has it been reported to local authorities? ____ Yes
_____ No
Corrective Action Taken:
_______________________________
Signature of Sponsor
_________________________________
Date
_______________________________
Signature of Principal
_________________________________
Date
_______________________________
_________________________________
Signature of Director of Business Services Date
107
Danbury Independent School District
Travel Voucher and Miscellaneous Reimbursement Form
Complete Sections I-III and submit with completed registration form BEFORE travel.
I. Travel/Workshop Requested
Employee Name
Title of Workshop
Campus
Content
Subject
Mail Fee:
Address of Workshop
Fee: $
Depart Date:
Depart Time:
Return Date:
Return Time:
Staff Development
Budget #:
Yes
Yes
Fax PO:
For Office Use Only:
No
No
PO#
II. Estimated Expenses
# of Miles:
# of Meals:
# of Nights Lodging:
Other Expenses:
@ $0.575
Breakfast-$9; Lunch-$12;
Dinner-$15
@ $85 per night
Total Mileage Cost: $
Total Meal Cost: $
(Overnight Trips Only)
Total Lodging Cost: $
Total Estimated Cost:
$
III Approval to Attend (Signature required)
Upon approval, you are responsible for verifying you have been registered for the workshop.
Employee’s Signature:
Date Signed:
Supervisor’s Signature:
Date Signed:
Superintendent’s Signature:
Date Signed:
Upon return, complete Section IV & V and submit for payment.
IV. Actual Expenses
# of Miles:
# of Meals:
@ $0.575
Breakfast-$9; Lunch-$12;
Dinner-$15
Total Meal Cost: $
# of Nights Lodging:
@ $85 per night
Total Lodging Cost: $
Other Expenses:
Total Mileage Cost: $
(Overnight Trips Only)
$
V. Reimbursement Approval (Signature required)
Total Reimbursement Requested:
Employee’s Signature:
Date Signed:
Supervisor’s Signature:
Date Signed:
Superintendent’s Signature:
Date Signed:
108
Danbury School District
5611 Panther Drive, Danbury, Texas
Phone: 979-922-1218 Fax: 979-922-8246
77534
GASB 39 Information Form
The Governmental Accounting Standards Board (GASB) Statement #39 requires school districts to consider the financial activities of all parent teacher
organizations, booster clubs, foundations, and other fund-raising entities for inclusion in the district’s financial statements. In order to determine whether
financial information for these groups must be included, it is necessary to gather data regarding the financial activities of these organizations. The following
information will enable school district officials and auditors to determine if financial activities of your organization must be included in the annual financial
report. This information is needed no later than _______________. Keep in mind that external auditors who prepare the district’s audit may require
additional information.
Name of Organization: _____________________________________________________
1.
What is the activity of your organization?
2.
What is your organization’s Tax ID number?
3. What is the date of your IRS Letter of Determination?
4. What is the total amount of funds in your bank account? As of what date?
5. What is you fiscal year end?
6. Does your organization’s gross receipts normally exceed $25,000 per year? ___Yes ___No
7. If yes to above, did you file a Form 990 and Schedule A last year? ___Yes ___No
Filed:_____________
Date
8. What the total annual contributions to the school district and/or students?
I confirm that the information provided on this form is accurate to the best of my knowledge.
Signature & Printed Name
Position
Date
109
Danbury School District
5611 Panther Drive, Danbury, Texas
Phone: 979-922-1218 Fax: 979-922-8246
77534
Donation/Gift Request
To: Danbury ISD Board of Trustees
From: __________________________________________________________________ Principal/Director
Donor: __________________________________________________________________
Name (if an organization, include name of president)
Mailing Address City State Zip Code:_________________________________________
Description of Donation/Gift Value:___________________________________________
Permission is requested to accept this donation/gift for our school/department. The donor understands that
this donation/gift will become property of the Danbury Independent School District and will be under
jurisdiction of the school/department in accordance with Board policy and administrative rules and
regulations. Approved donations/gifts will be added to fixed asset inventory when applicable.
Remarks: ________________________________________________________________
Donation has been: ______________ Approved ______________ Disapproved
Greg Anderson, Superintendent
Date
110
BUDGET TRANSFER REQUEST
NUMBER
DANBURY ISD
P. O. BOX 378
DANBURY, TX
77534
Name:
ACCOUNT NUMBER
EXPENSE
DECREASE
DATE:
$
-
INCREASE
$
-
REASON FOR REQUEST:
ACCOUNTING
APPROVAL
PREPARED BY
DATE
SUPERINTENDENT
APPROVAL
DATE
DATE
111
Danbury Independent School District Form for Fraud Reporting
This form is designed to provide information that can be helpful in an inquiry of the questionable activity. Do not be
concerned if you cannot complete the form in its entirety; however, please provide as much information as possible. Please
print and mail this form Eric Grimmett, Superintendent, Danbury ISD, PO Box 378, Danbury, TX 77534 or deliver to
1.
Timeframe of activity:
2.
Location where activity occurred:
3.
Provide names of any individuals who are involved in the questionable activity and how:
4.
Describe the activity (please provide as much information as possible):
5.
Describe any physical evidence or documentation (please mail copies with this form):
6.
Describe how you became aware of the activity:
7.
Are there other witnesses to the activity or have you reported the activity to others (please explain):
Danbury ISD Administration Office, 5611 Panther Drive, Danbury, TX . Please note that without sufficient information, we
may not be able to conduct a review.
Contact Information
Name:_______________________________________________________________________________
Street Address:________________________________________________________________________
City/State: ___________________________________________________________________________
Phone: _____________________________________________________________________________
E-mail Address: ______________________________________________________________________
112
113
Danbury Independent School District
VEHICLE INCIDENT/ACCIDENT REPORT
A. Data, time, and location of incident, loss, or injury.
B. District driver’s name, address, telephone #, S.S. #, driver’s license #.
C. District vehicle data including description, vehicle #, type, year, make, model, VIN #, license plate#,
and the vehicle’s current location.
D. Other driver’s name, address, telephone #, S.S #, driver’s license #, insurance carrier name, address,
telephone #, and insurance policy number.
E. Other vehicle data including description, type, year, make model, VIN #, license plate #,
number and the vehicle’s current location.
F.
Name,
address
and
telephone
numbers
of
injured
parties
vehicle
and/or
witnesses.
G. Acknowledgement of law enforcement involvement including incident case # and subsequent copy of
the police/sheriff incident report.
Miscellaneous
Information:________________________________________________________________________
__________________
Originator’s Name
____________
Telephone. #
___________________
Director’s Signature
____________
Date
Note: Please complete the report within 24 hours of the incident (72 hours if on a Friday) and deliver to
Director of Business Services.
114
115
Accounting ....................................................... 44
Accounts Payable............................................. 32
Activity Funds ................................................. 41
Administrative Cost Ratio ............................... 81
Annual Payroll Schedule ................................... 2
Annualized Compensation ................................. 2
Asset Overview ................................................ 75
Bank Reconciliations ....................................... 53
Bond Rating ..................................................... 82
Budget .............................................................. 59
Business Office ................................................ 80
Cash & Investment Mmgt ................................ 50
Check Request ................................................. 33
COBRA............................................................ 11
Depository Contract ......................................... 51
Direct Deposit .................................................... 3
Direct Deposit Form ........................................ 89
Employee Benefits - Optional ........................... 9
Employee Health Insurance ............................... 9
FACTA Policy ................................................. 12
Fiscal Year ....................................................... 80
Fraud Reporting ............................................... 13
General Ledger ................................................ 44
Grants ............................................................... 62
HIPPA .............................................................. 11
Insurance
Liability........................................................ 14
Property & Casualty .................................... 12
Student Activity ........................................... 14
Vendor Requirements .................................. 14
Intenal Audit..................................................... 81
Inventory Overview ......................................... 75
Investments ...................................................... 53
Payroll Deductions ............................................. 2
Permanent School Fund ................................... 83
Purchase Requisition ........................................ 33
Purchasing ........................................................ 15
Flow Chart .................................................... 31
Individuals .................................................... 25
Local Purchasing Guidelines........................ 25
Purchase Order Process ................................ 26
Tax Exemption ............................................. 25
Unauthorized Purchases ............................... 25
Records Management ....................................... 78
Retirement Plan Options .................................... 6
Schools FIRST ................................................. 82
Segregation of Duties ....................................... 80
Student Travel .................................................. 39
Summary of Finance (SOF) ............................. 84
Surplus Equipment ........................................... 77
Time Clock System ............................................ 4
Travel ............................................................... 36
Truth-In-Taxation ............................................. 84
Unemployment Compensation ........................... 8
Vendors
Insurance Requirements ............................... 14
Wage & Earning Statements .............................. 6
Website Maintenance ....................................... 80
Website Posting Requirements ........................ 86
Workers' Compensation ..................................... 7
116