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On Line Budget Workbook and Accounting Procedures Manual
ECTOR COUNTY INDEPENDENT SCHOOL DISTRICT ODESSA, TEXAS On Line Budget Workbook and Accounting Procedures Manual 2013-2014 TABLE OF CONTENTS Ector County Independent School Budget Planning…………………… 1 Budget Calendar…………………………………………………………… 2 Budget Allotments – by Elementary, Junior High and High School…... 3 Budget Preparation Procedures………………………………………….. 7 Accounting Code Structure……………………………………………….. 8 Campus Level Budget Entry………………………………………………. 17 Travel – Procedures and Forms………………………………………….. 20 Budget Amendment Procedures…..……………………………………… 21 Discretionary Accounts…………………………………………………….. 33 Inventory Procedures……………….……………………………………… 37 Accounting Procedures …………………………………………………… 44 Useful websites………….…………………………………………………. 50 Ector County Independent School District Budget Planning Your budget must be keyed online in the campus budget input screens. Contact Sarah Martin at 456-9724 for training opportunities. You will receive an information packet via e-mail with your allotment. UNLESS DIRECTED OTHERWISE BY THE FINANCE OFFICE, THE BUDGET MUST BE KEYED ONLINE. Budget Calendar JanuaryApril AprilJune Update the budget handbook, review changes in accounting codes, in special programs, legislation, and in state and federal funding. E-Mail budget preparation packages. Budget requests are to be input by campus and department staff in the online budget input system. A proposed salary schedule presented to the Board for adoption. A preliminary revenue and expenditure budget will be presented to the Board for discussion. School Board Budget Workshop. Calculation of tax rates and truth-in-taxation publications. Public hearing on proposed budget and adoption of the school budget accomplished by June 30. September Tax rates adopted by September 30. BUDGET ALLOTMENTS Elementary Schools Basic Allotment using “ADA”: Per Pupil Total Regular Elementary Instructional Equipment $100.00 $10.00** Other Allotments: Staff Development - $1,000 plus $1.00 Additional Funding (may be supplemented but not decreased) Staff travel Counselor travel Just Say No supplies Fine Art Allotments $500.00 $500.00 $250.00 *** Basic allotments must be used to budget all items under contracted services (62xx), supplies and materials (63xx), miscellaneous operating expenses (64xx), and library books (6329), except for the following items which are not budgeted with basic allotment money: Funds for Special Education (161), Career & Technology (162), Gifted & Talented (163), Compensatory Education (164), and Bilingual (165) will be budgeted by the respective department. Furniture and equipment with a unit cost of more than $499.99 but less than $5,000 must be budgeted under object code 6397. Capital items with a unit cost of $5,000 or more must be budgeted under object codes 66xx. ** To be determined based on availability of funds. *** Based upon estimates provided by Fine Arts Department-see your allotment worksheet. Junior High Schools Basic Allotment using “ADA”: Per Pupil Total Basic Allotment Instructional Equipment $107.00 $10.00** Other Allotments: Staff Development - $1000 plus $1.00 Additional Funding (may be supplemented but not decreased) Staff Travel Counselor Travel Just Say No Supplies Fine Arts Program Allotments $1,000.00 $500.00 $250.00 *** Basic allotments must be used to budget all items under contracted services (62xx), supplies and materials (63xx), miscellaneous operating expenses (64xx), and library books (6329) except for the following items which are not budgeted with basic allotment money: Funds for Special Education (161), Career & Technology (162), Gifted & Talented (163), Compensatory Education (164), and Bilingual (165) will be budgeted by the respective department. Furniture and equipment with a unit cost of more than $499.99 but less than $5,000 must be budgeted under object code 6397. Capital items with a unit cost of $5,000 or more must be budgeted under object code 66xx. ** To be determined based on availability of funds. *** Based upon estimates provided by Fine Arts Department – see your allotment worksheet. High Schools Basic Allotment using “ADA” Basis: Total Basic Allotment Instructional Equipment Per Pupil $138.00 $10.00 ** Other Allotments: Staff Development - $1,000 plus Student Extracurricular Travel Diplomas and Awards Cheerleader Expenses JROTC Travel Annual $1.00 $20.00 $5,000.00 $3,700.00 $3,000.00 $3,000.00 Additional Funding (may be supplemented but not decreased) Staff travel College Night UIL Entry Fees Decathlon Supplies Counselor travel Just Say No supplies Fine Arts Program Allotments $5,000.00 $1,000.00 $2,500.00 $4,000.00 $500.00 $250.00 *** Basic allotments must be used to budget all items under contracted services (62xx), supplies and materials (63xx), miscellaneous operating expenses (64xx), and library books (6329), except for the following items which are not budgeted with basic allotment money: Funds for Special Education (161), Career & Technology (162), Gifted & Talented (163), Compensatory Education (164), and Bilingual (165) will be budgeted by the respective department. Furniture and equipment with a unit cost of more than $499.99 but less than $5,000 must be budgeted under object code 6397. Capital items with a unit cost of $5,000 or more must be budgeted under object code 66xx. ** To be determined based upon availability of funds. *** Based upon estimates provided by Fine Arts Department – see your allotment worksheet. Magnet Schools Basic Magnet Allotment: Plus Magnet School Addition The basic magnet allotment must be budgeted under Fund 167 Local Magnet Schools $15 Budget Preparation Procedures 1. A determination of needs must be made at the campus/department level. 2. These needs should be ranked in priority order. 3. Long range planning should be taken into consideration in establishing priorities and should relate to Campus Improvement Plan, Technology Plan, Facilities Plan, etc. 4. A realistic funding level should be made available to personnel preparing budget input. 5. All budget requests should be documented with supporting data. 6. All budget input must be made online. 7. All items must be budgeted using the appropriate coding system. (See coding instructions.) 8. Round off all budget numbers to nearest whole dollar. 9. Remodeling or additions to fixed equipment, should be sent under separate cover to David Finley, Executive Director for Facilities and Maintenance. These requests should follow administrative procedures for renovation of facilities. This will be considered at the district level. 10. Portable classrooms and additional rooms of furniture caused by an increase in enrollment should be submitted to David Finley, Executive Director for Facilities and Maintenance. BASIC SYSTEM CODE COMPOSITION: 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 indicated the Special Revenue Fund, the 11 specifies ESEA, Title I, Part A – Improving Basic Programs. 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. Object Code Is 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. Optional Codes 1 and 2 Is a 2 digit code for optional use to provide special 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 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. Fiscal Year Code Is a mandatory single digit code that identifies the fiscal year of the transaction or the project year of inception of a grant project. Examples: For the 13-14 fiscal year of the school district, a 4 would denote the fiscal year. An ESEA, Title I, Part A-Improving Basic Programs grant for the project year from July 1, 2013 through September 30, 2014 would be indicated by a 4. A grant for the project year from July 1, 2012 through September 30, 2013 would be indicated by a 3. 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. Optional Code 3 Is a single code that is used at the local option. Optional Codes 4 and 5 Is an optional 2 digit code that may be used by the district to further describe the transaction. Fund Codes 161 Special Education 162 Career and Technology Education 163 Gifted and Talented Education 164 Compensatory Education 165 Bilingual Education 166 Transportation 167 Local Magnet School 168 Technology 169 High School Allotment 181 Co-Curricular Activity (non-Athletics) 182 Athletics 199 Local Maintenance Fund 211 ESEA Title 1, Part A 212 ESEA Title 1, Part C Migrant 224 IDEA Part B, Formula 225 IDEA Part B, Preschool 240 Food Service 244 Career & Technology, Basic Grant 255 ESEA Title II, Part A 263 Title III, Part A Fund Codes 288 Fund Consolidation Pool 315 IDEA Part B, Deaf 316 IDEA Part B, Formula Deaf 317 IDEA Part B, Deaf Preschool 340 IDEA Part C, Early Intervention 404 Algebra Readiness / SSI 410 Instructional Materials Allotment 435 Regional Day School for Deaf 482 Education Foundation Awards Expenditure Function Codes 11 Instruction 12 Instructional Resources & Media Services 13 Curriculum & Staff Development 21 Instructional Leadership 23 School Leadership 31 Guidance, Counseling and Evaluation Services 32 Social Work Services 33 Health Services 34 Student Transportation 35 Food Service 36 Co-Curricular/Extracurricular Activities 41 General Administration 51 Facilities Maintenance and Operations 52 Security and Monitoring Services 53 Data Processing Services 61 Community Services 71 Debt Services 81 Facilities Acquisition and Construction 95 Indirect Costs 99 Intergovernmental Charges Expenditure/Expense Object Codes 6112 6117 6118 6119 6121 6122 6125 6129 6140 6219 6239 6244 6245 6246 6249 6250-6259 6269 6299 6311 6315 6316 6317 6319 6329 6339 6341-6344 6395-6396 6397 6398 6399 6411 6412 6419 6420-6429 6494 6495 6497 6498 6499 6500-6599 6619 6629 6631 6635 6636 6639 Substitute Teachers Extra Duty Pay Stipends/Additives Teachers & Other Professionals Pay Extra Duty/Overtime – Support Personnel Substitute Pay – Support Personnel Part time pay – Support Personnel Support Personnel Employee Benefits Professional Fees – Other Education Service Center Services Contracted Maintenance – Vehicles - Audio Visual - Buildings and Grounds - Furniture, Equipment, Copiers Utilities Rentals Miscellaneous Contracted Services Supplies – Gas & Fuel - Janitor - Building - Grounds - Other Library Books and Media Testing Materials Food Services Teaching materials/supplies and paper Furniture/equipment between $500 and $5,000 Equipment < $500 General Supplies Travel and Subsistence – Employees Travel and Subsistence – Students (excluding extra-curricular/co-curricular) Travel – Nonemployees Insurance Transportation costs Dues Paid to clubs, committees and other organizations Fees Awards Miscellaneous Operating Expenditures Debt Service Land Purchase Building Purchases – Construction Vehicles over $5,000 per unit Furniture over $5,000 per item Technology over $5,000 per item Other equipment over $5,000 per item Local Optional Sub-Object Codes Optional codes utilized by ECISD are described as follows: 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 35 36 43 44 46 49 50 JSN English Speech and Drama Journalism Computer Tech Reading Foreign Language Music Social Studies Mathematics Cheerleading Science Arts & Crafts Physical Ed. Health Industrial Arts Military Science Business Ed Economics Other Basic Skills SERC/Japanese/Russian NHS Pep Squad Annual Foods Related JROTC Night School Saturday Detention Tutoring Theatre AP Courses 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 81 83 85 88 93 Band Orchestra Choral Guitar Mariachi Dance Harp Art Piano Athletics Baseball Boys Basketball Girls Basketball Boys Cross Country Girls Cross Country Football Boys Golf Girls Golf Boys Soccer Girls Soccer Softball Boys Swimming Girls Swimming Boys Tennis Girls Tennis Boys Track Girls Track Volleyball ECISDC Math ECISDC Science Speech Therapy ECISDC Literacy ECISDC Social Studies Powerlifting ECISD Organization Codes 2013-2014 002 003 004 005 011 691 698 042 043 044 045 046 047 101 102 103 104 105 106 107 110 111 112 113 114 115 116 117 118 119 121 122 123 124 125 126 127 128 129 130 191 301 690 692 693 699 701 702 703 704 705 Odessa High Permian High Alternative Education Youth Center New Tech Odessa 504/Dyslexia Career Center Bonham Junior High Bowie Junior High Crockett Junior High Hood Junior High Nimitz Junior High Ector Junior High Alamo Elementary Austin Elementary Burleson Elementary Burnet Elementary Cameron Elementary Carver Elementary Dowling Elementary Goliad Elementary Gonzales Elementary Hays Elementary Houston Elementary Ireland Elementary Lamar Elementary Milam Elementary Pease Elementary Reagan Elementary Ross Elementary San Jacinto Elementary Travis Elementary Zavala Elementary Noel Elementary Blanton Elementary Fly Elementary Blackshear Elementary Johnson Elementary Jordan Elementary Cavazos Elementary Regional Deaf School St. Mary's Itinerant Comp. Ed. Itinerant Special Ed. Itinerant Student Support Summer School Supt of Schools Board of Trustees Tax Services Internal Audit ECISD Education Foundation 849 850 851 852 853 855 856 858 861 862 864 871 872 874 875 876 879 881 882 884 886 889 891 892 897 901 905 935 940 950 951 952 953 955 960 961 962 965 970 971 972 974 975 976 977 978 985 986 989 992 999 Literacy Professional Development Curriculum/Instruction Testing & Assessments ECISD Policy Guidance and Counseling Student Assistance Services Magnet Programs Fine Arts Athletics (Physical Education) Information Technology Special Education Student Supt Svcs/Comp Ed Special Education Bilingual Education Federal & State Programs ESEA, Title I, Migrant Advanced Academic Services Student Admissions and Transfers Asst Supt- Elementary Operations Health Services Chief of Staff Career & Technology - Regular Career & Technology - Federal Textbooks Communications Athletics Asst Supt - Human Resources Exec. Dir of Student Services Human Resource Operations Records Police Department Emergency Operations Planning Maintenance Custodial Operations Energy Management Utilities District Operations Finance Purchasing Data and PEIMS Services Food Services Print and Mail Service Payroll / Risk Management ECISD School Warehouse Benefits and Risk Management Central Receiving / Mail Transportation General Institutional Debt Service Undistributed Program Codes 11 Basic Educational Services 21 Advanced Academic Services 22 Career & Technology 23 Special Education 24 Accelerated Education 25 Bilingual Education 26 Non-disciplinary Alternative Education Program – Basic Services 28 Disciplinary Alternative Education Program – DAEP Basic Services 29 Disciplinary Alternative Education Program – DAEP SCE Supplemental Costs 30 Title 1, Part A School wide Activities Related to SCE and Other Costs 31 High School Allotment 32 Pre-Kindergarten 33 Pre-Kindergarten - Special Education 34 Pre-Kindergarten - Compensatory Education 35 Pre-Kindergarten - Bilingual Education 91 Athletics 99 Undistributed TRAVEL NOTE: Travel Information : Effective 1/1/13, the mileage rate for travel reimbursement is $ .565 per mile. The ECISD per diem rate for meals for travel is listed at the following website: http://www.gsa.gov/portal/category/100120 BUDGET AMENDMENT PROCEDURES Ector County ISD 068901 CE (REGULATION) ANNUAL OPERATING BUDGET REQUEST PROCEDURES Fund administrators of organizational units may request amendments to organizational budgets under the following conditions: 1. Requests for budget changes must be submitted in writing, utilizing prescribed forms [CE (Exhibit A), CE (Exhibit B)] 2. Requests must be accompanied by a clear statement of the reasons for the change request. CAMPUS UNITS 3. Requests from campus units for budget changes must be submitted under the following procedures: a. For 199 funds only, transfers 1) Within the same function (no dollar limit) 2) OR across functions and less than $10,000 may be submitted on the appropriate form directly to the Director of Finance. b. T r a n s f e r s across functions equal to or greater than $ 10,000 must be submitted to the appropriate Assistant Superintendent or Executive Director for approval prior to being forwarded to the appropriate office. DEPARTMENTAL UNITS 4. Transfers from departmental units equal to or greater than $10,000 for budget changes must be submitted through the appropriate Supervisor for approval prior to being forwarded to the Finance Office. 5. Any request for additional funds must be submitted through the appropriate Supervisor for approval prior to being forwarded to the Finance Office. APPROVAL PROCEDURES Accounting Office approval only. (Send directly to Accounting) 1. Transfer within a department, less than $1,500 from/to each account. 2. Transfer within a department for hourly – part time – overtime to increase a salary account; not to establish an account. Less than $1,500 from/to each account. All of the above transfers: may not affect Fund Balance; must be self balancing or show increase/decrease in revenue (less than $1,500). Director of Finance Office approval only: 1. Transfer within a department, less than $10,000 from/to each account. 2. Transfer within an operational area (Title I, Voc. Ed., etc.), less than $10,000 from/to each account. The appropriate program supervisor must approve the form prior to being forwarded to the Finance Office. 3. All transfers concerning Federal, TEA, or other grants to conform to grant policy or condition, or to set up new grant or contract. DATE ISSUED: 3/9/06 LDU 321.00 CE(REGULATION)-RRM Revised: 10-05-2010 1 OF 3 Ector County ISD 068901 CE (REGULATION) ANNUAL OPERATING BUDGET 4. Transfer within a department for hourly – part time – overtime to increase a salary account; not to establish an account. Less than $10,000 from/to each account. All of the above transfers: may not affect Fund Balance; must be self balancing or show increase/decrease in revenue (less than $10,000). 5. Establish new accounts up to $1,500 from fund balance. Assistant Superintendent for Business Operations approval: 1. Approval of all budget transfers across functions over $10,000 from/to each account. 2. Establish new accounts up to $50,000 from fund balance. EMERGENCIES All budget emergencies over $50,000 must be signed by the Assistant Superintendent for Business Operations, stating the emergency in a memo to the Superintendent. BOARD OF TRUSTEES 1. All new programs or new accounts over $50,000 from fund balance. [CE (Exhibit A)] 2. All budget transfers for funds 199, 240 and 511 that increase a function in total, require advance approval. Overspending of line items or increases in functional categories in the adopted budget shall not be allowed except by approved amendment. OVERSPENDING OF LINE ITEMS IN BUDGET BUDGET CHANGE The budget change request form should be completed as follows: REQUEST FORM INSTRUCTIONS 1. 2. On the upper part of the form, indicate the name of the issuing Organization and the date issued. Complete the center portion of the form by: a. Entering the account number(s) to be changed; b. Entering a description of the object code to be changed; c. Entering the current budget for the line item; d. Entering the amount of increase or decrease requested; e. Entering the requested new budgeted amount for the line Item; and f. Adding the amounts to be increased and/or decreased. 3. Write a narrative justification for the change with reference to the program plan. 4. Sign and date the request and forward it to the appropriate office. 5. The division administrator or Assistant Superintendent shall approve or deny the request and forward the Budget Request form to the appropriate office. DATE ISSUED: 3/9/06 LDU 321.00 CE(REGULATION)-RRM Revised: 10-05-2010 2 OF 3 Ector County ISD 068901 CE (REGULATION) ANNUAL OPERATING BUDGET All budget changes with a program fund 16X, 181, 2XX, 3XX, or 4XX must have a program Director approval. The three-part form shall be distributed as follows after Budget Office Approval: CAPITAL OUTLAY DEFINITION Part 1 (White) Budget Office Part 2 (Yellow) Accounting – Journal Voucher Part 3 (Pink) Requesting Organization State requirements for inventory of fixed assets make it necessary to include in capital outlay expenditures only those items ultimately destined to become fixed assets. Fixed assets, as they relate to equipment, are movable or fixed units of furniture or furnishings, an instrument, a machine, an apparatus, or a set of articles that meet the majority of the following conditions: 1. The cost of the item on a per unit basis is $5,000 or more. 2. The item has an estimated useful life of one year or more. 3. The item retains its shape, appearance, and original configuration with use. 4. The item is nonexpendable; that is, if it is damaged or some of its parts are lost or worn out, it is usually more feasible to repair than to replace with a new unit. 5. The item does not lose its identity by incorporating it with a more complex unit or substance. If the item does not meet a majority of the above criteria, it probably should be classified as a supply or material. If doubt persists, TEA Financial Accountability System may be consulted for representative lists and examples. Equipment built into buildings and/or grounds may be a capital outlay item. BUDGET ALLOCATIONS DATE ISSUED: 3/9/06 LDU 321.00 CE(REGULATION)-RRM Budget allotments to campuses for purchased and contacted services, supplies and materials, teaching-related equipment, and other operating expenses shall be made to the individual school on a “per pupil” or “per section” basis as provided by administrative projections. These allocations, with appropriate control numbers and information are to be made known to principals and department heads upon formal approval of the budget by the Board. Revised: 10-05-2010 3 OF 3 BOOKKEEPER ONLINE BUDGET CHANGE PROCEDURES Check email periodically for budget changes ready for approval Write down the "BCR Number" or print the emails Login to "ITCCS" Click on "Change Responsibilities" and select "BCRS" Click in the "Go" box, type "WFN7420", and click "Go" Type in the "BCR Number" (six digits) and click on "Find" Click on "BCR Details" and review the account code, dollar amount, and verify if there are attachments If there are attachments do not route the BCR to an approver until received Scan the attachments into Paper Vision Email the attachments to the approver prior to routing the related BCR Determine who to route the BCR to based on the following criteria: Director of Special Education: •!• All transfers for funds 161,224,225,283,284,315,316,317,340,435 Director of Career & Technology: •!• All transfers for funds 162, 244 Director of Federal & State Programs: •!• All transfers for funds 164, 211, 212, 255, 263, 285, 404 Chief of Staff: •!• All transfers=> $3,000 for funds 161, 162, 165, 169, 182,224,225,263,315,316,317,340,435, and secondary schools Director of Transportation: •!• All transfers for funds 166 Assistant Superintendent of Elementary Operations: •!• All transfers for funds 167 •!• All elementary transfers=> $10,000 Director of Information Technology & Assistant Superintendent of Business Operations: •!• All transfers for funds 168 Director of Guidance & Counseling: •!• All transfers for fund 169 (sub object 29 only- AVID) Director of Fine Arts: •!• All transfers for funds 163, 181 Director of Athletics: •!• All transfers for fund 182 (campus PE accounts also - mega card fundraiser) Department Head- Math: •!• All transfers for funds 404 Director of Professional Development: •!• All transfers for fund 255 For Principal and Director approvals see attached list FINANCE OFFICE APPROVERS Accounting Supervisor: •!• All transfers =< $1,500 Director of Finance: •!• Campus transfers for fund 199 same function > $1,500 •!• Campus transfers for fund 199 across function> $1,500 and< $10,000 •!• Department transfers within the same department> $1,500 and < $10,000 •!• Department transfers across function for any amount •!• Transfers within an operational area (Title I, Voc. Ed., etc.)< $10,000 •!• All transfers concerning Federal, TEA, or other grants to conform to grant policy or condition, or to set up new grants or contracts •!• Transfers within a department for hourly- part time- overtime to increase a salary account; not to establish an account •!• Transfers for any amount that decrease a 61XX and increase another object code •!• Establish new accounts up to $1,500 from fund balance •!• Select "yes" or "no" for "Board Approval Needed" Chief of Staff •!• Campus transfers across function=> $10,000 •!• Department transfers within the same department => $10,000 •!• Establish new accounts up to $50,000 from fund balance •!• Select "yes" or "no" for "Board Approval Needed" Click on "Insert Approver'' Select the appropriate approver Click on "Save" Discretionary transfers will be entered by the Accounting Supervisor as a BCR when notified by a campus through email When non-payroll accounts are added in the general ledger the Special Projects Accountant needs a copy of the BCR in order to update the purchase order requisition protect file Upon final approval do the following: •!• Login to "ITCCS" •!• Click on "Change Responsibilities" and select "BCRSFIN" •!• Click in the "Go" box, type "WFN7420" and click "Go" •!• Type in the "BCR Number" (six digits) and click on "Find" •!• Review the "Board Approval Needed" box for a "no" or "yes" •!• If "no" do the following: • Select "Approved" in the status box • Click on "Save" •!• If "yes" do the following: • Go to screen WFN7425 and print the budget change and give to the Accounting Supervisor in order for the budget amendment to be prepared (the budget amendment is prepared on. the Wednesday two weeks before the scheduled Board meeting) After Board approval do the following: •!• Login to "ITCCS" •!• Click on "Change Responsibilities" and select "BCRSFIN" •!• Click in the "Go" box, type "WFN7420" and click "Go" •!• Type in the "BCR Number'' (six digits) and click on "Find" •!• Type in the date of the Board meeting in the "Date Approved" fields •!• Select "Approved" in the status box •!• Click on "Save" ECTOR COUNTY INDEPENDENT SCHOOL DISTRICT FORM CE B BOARD BUDGET CHANGE REQUEST Exhibit A FROM: TO: FINANCE OFFICE ACCOUNT FUND FU NC OBJ JV# DATE NUMBER SUB OBJ ORG EXPENDITURE FY YR PROG ACCOUNT DESCRIPTION CURRENT BUDGET DECREASE (DEBIT) BUDGET INCREASE (CREDIT) N O M 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 TOTAL EXPENDITURE BUDGET CHANGE FOR BUSINESS OFFICE USE ONLY ACCOUNT FUND FU NC OBJ NUMBER SUB OBJ ORG REVENUE / FUND BALANCE FY YR PROG ACCOUNT DESCRIPTION (DEBIT) (CREDIT) TOTAL BUDGET CHANGE REASON FOR BUDGET CHANGE REQUEST: REQUESTED BY: DATE ASSISTANT SUPERINTENDENT FOR BUSINESS OPERATIONS DATE WHITE: BUDGET OFFICE SUPERINTENDENT DATE BOARD APPROVAL DATE YELLOW: ACCOUNTING PINK: REQUESTING ORGANIZATION N O M ADJUSTED BUDGET Ector County ISD 068901 ANNUAL OPERATING BUDGET AUTHORIZED EXPENDITURES CE (LEGAL) The District shall not lend its credit or gratuitously grant public money or things of value in aid of any individual, association, or corporation. Tex. Const. Art. III, Sec. 52; Brazoria County v. Perry, 537 S.W.2d 89 (Tex. Civ. App.—Houston [1st Dist.] 1976, no writ) The District shall not grant any extra compensation, fee, or allowance to a public officer, agent, servant, or contractor after service has been rendered or a contract entered into and performed in whole or in part. Nor shall the District pay or authorize the payment of any claim against the District under any agreement or contract made without authority of law. Tex. Const. Art. III, Sec. 53; Harlingen Indep. Sch. Dist. v. C.H. Page and Bro., 48 S.W.2d 983 (Comm. App. 1932) The state and county available funds disbursed to the District shall be used exclusively for salaries of professional certified staff and for interest on money borrowed on short time to pay such salaries, when salaries become due before school funds for the current year become available. Loans for paying professional certified staff salaries may not be paid out of funds other than those for the current year. Education Code 45.105(b) Local funds from District taxes, tuition fees, other local sources, and state funds not designated for a specific purpose may be used for salaries of any personnel and for purchasing appliances and supplies; for the payment of insurance premiums; for buying school sites; for buying, building, repairing, and renting school buildings, including acquisition of school buildings and sites by leasing through annual payments with an ultimate option to purchase [see CHG]; and for other purposes necessary in the conduct of the public schools to be determined by the Board. Education Code 45.105(c) No public funds of the District may be spent in any manner other than as provided for in the budget adopted by the Board. Education Code 44.006(a) USE OF DISTRICT RESOURCES Except as provided by Education Code 45.109(a-1) and (a-2) [see CX], the Board shall not enter into an agreement authorizing the use of District employees, property, or resources for the provision of materials or labor for the design, construction, or renovation of improvements to real property not owned or leased by the District. Education Code 11.168 The Board may not use state or local funds or other resources of the District to electioneer for or against any candidate, measure, or political party. Education Code 11.169 DATE ISSUED: 2/25/2010 UPDATE 87 CE(LEGAL)-P 1 of 4 Ector County ISD 068901 ANNUAL OPERATING BUDGET COMMITMENT OF CURRENT REVENUE CE (LEGAL) A contract for the acquisition, including lease, of real or personal property is a commitment of the District‟s current revenue only, provided the contract contains either or both of the following provisions: 1. Retains to the Board the continuing right to terminate the contract at the expiration of each budget period during the term of the contract. 2. Is conditioned on a best efforts attempt by the Board to obtain and appropriate funds for payment of the contract. Local Gov’t Code 271.903 FISCAL YEAR The Board may determine if the District‟s fiscal year begins on July 1 or September 1 of each year. Education Code 44.0011 BUDGET PREPARATION The Superintendent shall prepare, or cause to be prepared, a proposed budget covering all estimated revenue and proposed expenditures of the District for the following fiscal year. Education Code 44.002 DEADLINES The proposed budget shall be prepared on or before 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). Education Code 44.002(a); 19 TAC 109.1(a), 109.41 The adopted budget must be filed with the Texas Education Agency on or before the date established in the Financial Accountability System Resource Guide. Education Code 44.005; 19 TAC 109.1(a) PUBLIC MEETING ON BUDGET AND PROPOSED TAX RATE After the proposed budget has been prepared, the Board President shall call a Board meeting for the purpose of adopting a budget for the succeeding fiscal year. Any taxpayer of the District may be present and participate in the meeting. Education Code 44.004(a), (f) [See CCG for provisions governing tax rate adoption] The meeting must comply with the notice requirements of the Open Meetings Act. Gov’t Code 551.041, 551.043 PUBLISHED NOTICE The Board President shall also provide for publication of notice of the budget and proposed tax rate meeting in a daily, weekly, or biweekly newspaper published in the District. If no daily, weekly, or biweekly newspaper is published in the District, the President shall provide for publication of notice in at least one newspaper of general circulation in the county in which the District‟s central administrative office is located. The notice shall be published not earlier than the 30th day or later than the tenth day before the date of the hearing. DATE ISSUED: 2/25/2010 UPDATE 87 CE(LEGAL)-P 2 of 4 Ector County ISD 068901 ANNUAL OPERATING BUDGET FORM OF NOTICE CE (LEGAL) The published notice of the public meeting to discuss and adopt the budget and the proposed tax rate must meet the size, format, and content requirements dictated by law. The notice is not valid if it does not substantially conform to the language and format prescribed by the comptroller. TAXPAYER INJUNCTION If the District has not complied with the published notice requirements in the FORM OF NOTICE described above, and the requirements for DISTRICTS WITH JULY 1 FISCAL YEAR below, if applicable, and the failure to comply was not in good faith, a person who owns taxable property in the District is entitled to an injunction restraining the collection of taxes by the District. An action to enjoin the collection of taxes must be filed before the date the District delivers substantially all of its tax bills. Education Code 44.004(b)–(e) PUBLICATION OF PROPOSED BUDGET SUMMARY Concurrently with the publication of notice of the budget under Education Code 44.004, the District shall post a summary of the proposed budget on the District‟s Internet Web site or, if the District has no Internet Web site, in the District‟s central administrative office. The budget summary must include a comparison to the previous year‟s actual spending and information relating to per student and aggregate spending on: 1. Instruction; 2. Instructional support; 3. Central administration; 4. District operations; 5. Debt service; and 6. Any other category designated by the Commissioner. Education Code 44.0041 BUDGET ADOPTION CERTIFIED ESTIMATE The Board shall adopt a budget to cover all expenditures for the succeeding fiscal year at the meeting called for that purpose and before the adoption of the tax rate for the tax year in which the fiscal year covered by the budget begins. Education Code 44.004(f)– (g) By April 30, the chief appraiser shall prepare and certify an estimate of the taxable value of District property. Tax Code 26.01(e) DATE ISSUED: 2/25/2010 UPDATE 87 CE(LEGAL)-P 3 of 4 Ector County ISD 068901 ANNUAL OPERATING BUDGET CE (LEGAL) DISTRICTS WITH JULY 1 FISCAL YEAR A district with a fiscal year beginning July 1 may use the certified estimate of the taxable value of District property in preparing the published notice if the District does not receive the certified appraisal roll on or before June 7. A district that uses a certified estimate may adopt a budget at the public meeting designated in the published notice prepared using the estimate, but the District may not adopt a tax rate before the District receives the certified appraisal roll for the District. Education Code 44.004(h)–(i) BUDGET ADOPTION AFTER TAX RATE ADOPTION Notwithstanding Education Code 44.004(g), (h), and (i), above, the District may adopt a budget after the District adopts a tax rate for the tax year in which the fiscal year covered by the budget begins if the District elects to adopt a tax rate before receiving the certified appraisal roll for the District as provided by Tax Code 26.05(g). Following adoption of the tax rate [see CCG], the District must publish notice and hold a public meeting before the District may adopt a budget. The comptroller shall prescribe the language and format to be used in the notice. The District may use the certified estimate of taxable value in preparing the notice. Education Code 44.004(j) PUBLICATION OF ADOPTED BUDGET On final approval of the budget by the Board, the District shall post on the District‟s Internet Web site a copy of the budget adopted by the Board. The District‟s Web site must prominently display the electronic link to the adopted budget. The District shall maintain the adopted budget on the District‟s Web site until the third anniversary of the date the budget was adopted. Education Code 39.084 AMENDMENT OF APPROVED BUDGET The Board shall have the authority to amend the approved budget or to adopt a supplementary emergency budget to cover necessary unforeseen expenses. Copies of any amendment or supplementary budget must be prepared and filed in accordance with State Board rules. Education Code 44.006 FAILURE TO COMPLY WITH BUDGET REQUIREMENTS A Board member who votes to approve any expenditure of school funds in excess of the item or items appropriated in the adopted budget or a supplementary or amended budget commits a misdemeanor offense. Education Code 44.052(c) CERTAIN DONATIONS The District may donate funds or other property or service to the adjutant general‟s department or to the Texas National Guard. Gov’t Code 431.035(b), 431.045(b) DATE ISSUED: 2/25/2010 UPDATE 87 CE(LEGAL)-P 4 of 4 Ector County ISD 068901 ANNUAL OPERATING BUDGET CE (LOCAL) FISCAL YEAR The District shall operate on a fiscal year beginning July 1 and ending June 30. BUDGET PLANNING Budget planning shall be an integral part of overall program planning so that the budget effectively reflects the District‟s programs and activities and provides the resources to implement them. In the budget planning process, general educational goals, specific program goals, and alternatives for achieving program goals shall be considered, as well as input from the District- and campus-level planning and decision-making committees. Budget planning and evaluation are continuous processes and shall be a part of each month‟s activities. BUDGET MEETING The annual public meeting to discuss the proposed budget and tax rate shall be conducted as follows: 1. The Board President shall request at the beginning of the meeting that all persons who desire to speak on the proposed budget and/or tax rate sign up on the sheet provided. 2. Prior to the beginning of the meeting, the Board may establish time limits for speakers. 3. Speakers shall confine their remarks to the appropriation of funds as contained in the proposed budget and/or the tax rate. 4. No officer or employee of the District shall be required to respond to questions from speakers at the meeting. AUTHORIZED EXPENDITURES The adopted budget provides authority to expend funds for the purposes indicated and in accordance with state law, Board policy, and the District‟s approved purchasing procedures. The expenditure of funds shall be under the direction of the Superintendent or designee who shall ensure that funds are expended in accordance with the adopted budget. BUDGET AMENDMENTS The Board shall amend the budget when a change is made increasing any one of the functional spending categories or increasing revenue object accounts and other resources. Discretionary Accounts Discretionary Accounts • • • • What are these mysterious accounts and how do you use them properly and what should you be telling your bookkeeper to deposit into them? Your discretionary accounts are the proper repository for funds raised at your campus that are for the benefit of your entire school. Your picture sales are an excellent example of collections that should be sent to the accounting office and deposited into your discretionary account. Contact Rebecca Widener at 456-9702 and ask if you are not sure if a deposit should be made to your discretionary account for a certain collection at your campus. You‟re thinking, well that‟s great, I‟ve got nearly all the money raised at my campus in my discretionary account and now the accounting office won‟t let us use it however we want! TELL YOUR STAFF IT IS NOT TRUE! All that the accounting office is asking for is proper coding and appropriate use. There are two accounts in your budget that display the deposits made to your campus discretionary fund. Number one is Revenue Account 199-00-5753-00- xxx (your campus number)-X00. This account will reflect the beginning balance of the account plus any current year deposits and any transfers to other budget accounts for coding purposes. Number two is 199-23-6499-00-xxx (your campus number)-X99. This account will reflect your expenditures that should be coded to school office that are being paid for from discretionary funding. Discretionary Accounts (cont‟d) • • • Here‟s the tricky part about these funds and where the misconceptions arise: If you want to buy something that isn‟t a miscellaneous expenditure for the school office from these funds you have to do a “discretionary transfer” to a correct account code. Discretionary transfers are transfers of money from the two accounts listed previously to an account code that will accurately reflect the expenditure that you want to make. How do you do a discretionary transfer? Email Albessa Chavez, at [email protected] and she will check the available balance in your discretionary accounts and prepare a journal voucher for you and make the transfer. She will give you the proper account code in his response to your email if you and your staff are unsure of the coding and make sure that the account is set up for you to do a requisition from and then you can have your bookkeeper perform the requisition for what you want to buy. Discretionary Accounts (cont‟d) • Available discretionary funds are determined as follows: Discretionary realized revenue from the 5753 account – encumbrances – expenditures in your 23-6499 account from your campus = available discretionary funding. If you or your bookkeeper are having trouble determining this amount contact Amy Ortiz, district bookkeeper, at 456-9692 and she can walk you through the calculation. • Please be aware that our Internal Audit department will be reviewing discretionary account activity as part of their audit process. INVENTORY PROCEDURES INVENTORY ACCOUNTING PROCEDURES New Assets over $500.00: The purchase of fixed assets with an individual cost of $500 or more will be tagged at Central Receiving upon receipt and added to your school/department’s fixed asset inventory report. Campus and department principals and supervisors are responsible for maintaining their inventory in accordance with CFB Regulation section “Campus/Department Asset Management”. Donations: Regulation CDC, Exhibit A Equipment or money that is donated to a school by any outside organization will be reported on a Recommendation to Accept Donation/Gift Form (See Regulation CDC for “Acceptance” and “Criteria for Accepting Gifts”). The form is sent to the Assistant Superintendent for Business Operations after the principal signs it. Upon final approval, the Special Projects Accountant will receive a copy and issue tags for tangible items valued at more than $500.00 each. Fixed Asset Transfers: An ECISD Fixed Asset Transfer Form must be completed by the principal or supervisor and forwarded to the Special Projects Accountant for approval of any transfer of fixed assets from one location in the district to another. However, the transfer of fixed assets within a location (e.g. room to room), may be emailed to the Special Projects Accountant. If a missing item is located, use a Fixed Asset Transfer Form to notify the Special Projects Accountant of its new location. Damaged or Stolen Property: Regulation CFB, Exhibit C Regulation CFB, Exhibit B In the event that district property is damaged or stolen, an ECISD Police Report must be completed and a copy submitted to the Business Office before the property will be removed from the inventory. If a missing item cannot be located, notify the District Police Department in writing of the loss, signed by the principal or supervisor. Send a copy of the letter to the Area Assistant Superintendent, the District Internal Auditor, and to the Special Projects Accountant. Be sure to list: 1. Current date 4. ECISD tag number 2. Date first noticed missing 5. Dollar value 3. Description of item INVENTORY ACCOUNTING PROCEDURES Asset Loans: Loan Form A Material/Equipment Loan Form must be completed and submitted to the Special Projects Accountant any time staff members take equipment from the building. When borrowed equipment is returned, complete the bottom section and submit a copy. Equipment borrowed over the summer must be returned when school starts. These forms are available upon request from the Special Projects Accountant. Annual Inventory Check-off: Regulation CFB An annual inventory of all school district property will be completed by the Principal/Supervisor for each school/department. Inventory will be audited utilizing the district’s fixed asset inventory control software as outlined by Finance Department procedures. By June 30 of each year changes, additions, or deletions will be submitted to the Special Projects Accountant for correction along with the completed and signed memo. This information will be provided to the external auditors upon their request and is used in preparing the district’s financial statements. This also ensures that the school district maintains an accurate record of its fixed assets for insurance purposes. Spot Check Inventory: All campuses/departments are subject to a check of a random selection of fixed assets. Notification is sent one week in advance of the check to be performed. One staff member must be available to show the items selected. Portable equipment and any equipment on loan must be on hand. A report of findings will be made and copies will be sent to the campus, Internal Auditing, Director of Finance, Area Superintendent, Special Projects Accountant, and the Chief of Staff. All campuses/department will be given 30 days from the date of the report to respond to any discrepancies found. Library Books: Worn, outdated library books beyond repair must be sent to the Clark Building for auction. To do so, box up the old books, label each box “FOR AUCTION PICKUP” and complete a Fixed Asset Transfer form signed by your principal. On the form, be sure to list the number of boxes of books to pick up, and their location at your campus. Forward the form to the Special Projects Accountant. (Please note that it is not necessary to remove any bar codes, labels, or other identifying items.) Ector County ISD 068901 OTHER REVENUES: GRANTS FROM PRIVATE SOURCES CDC (EXHIBIT A) ECTOR COUNTY INDEPENDENT SCHOOL DISTRICT Odessa, Texas TO: Assistant Superintendent for Finance and Business Operations FOR: Recommendation to Accept Donation/Gift FROM: Principal / OR Director School / OR Department Name of Donor (if organization, please include name of president) Mailing address City has offered a donation or gift in the following category: Description of Donation/Gift Value* State Zip Code Donation/Gift (describe below) Purpose of Donation $ $ $ *Values assigned for donation of equipment or services is for internal reporting purposes only. This value may not be used as an appraisal value for IRS purposes. Permission is requested to accept this donation/gift for our school/department. The donor understands that the donation/gift will become the property of the Ector County Independent School District and will be under the jurisdiction of the school/department in accordance with School Board Policy and administrative rules and regulations. Approved donation/gift should be added to fixed assets inventory if applicable. REMARKS: ( ) Approval ( ) Approval ( ) Approval ( ) Disapproval PRINCIPAL/DIRECTOR Signature Date ASSISTANT SUPERINTENDENT for Finance and Business Operations Date SUPERINTENDENT of Schools Date ( ) Disapproval ( ) Disapproval The following approval required for a single donation/gift of $1,000 or more: ( ) Approval ( ) Disapproval PRESIDENT, Board of Trustees Date Revised 1/26/04 1025-05-950 DATE ISSUED: 02/18/04 CDC(EXHIBIT-A) Original to: Internal Auditor 1 OF 1 Ector County ISD 068901 ACCOUNTING INVENTORIES CFB (EXHIBIT C) ECTOR COUNTY INDEPENDENT SCHOOL DISTRICT FIXED ASSET TRANSFER AUTHORIZATION Date: Transfer to: Organization No. Transfer from: Organization No. *ECISD Tag Number Description of Equipment Special instructions: Signatures: Requesting Official: Delivering Agent: Fixed Assets Manager: Receiving Agent: *Note: If the item does not have a tag and never had one affixed, you should write NONE in the first column. Note: Send white and yellow copy to Fixed Assets Office, keep pink copy for your records. DATE ISSUED: 05/04/00 LDU 05.00 CFB (EXHIBIT C) REVIEWED: 04/24/00 1 OF 1 Ector County ISD 068901 ACCOUNTING: INVENTORIES CFB (EXHIBIT B) ECTOR COUNTY INDEPENDENT SCHOOL DISTRICT POLICE DEPARTMENT Offense title Case # Victim=s name Place Committed Residence address Phone Address Committed Bus. Phone Date Committed Reported by Time Committed Address Phone Date Reported Reported to Time Persons arrested Investigating officer: Details of offense: Quantity Description of Stolen/Damaged Property Released to Address Will victim prosecute? Yes ( ) No ( ) This offense unfounded ( ) Complaint filed by DATE ISSUED: 05/04/00 LDU 05.00 CFB (EXHIBIT B) Estimated Value Recovered/Date by Signature Inactive ( ) Cleared by arrest ( ) Date Court filed in REVIEWED: 04/24/00 1 OF 1 Ector County Independent School District Odessa, Texas MATERIAL/EQUIPMENT LOAN Complete one form for each piece of equipment borrowed from the building. Name: School: Description of Item(s) being borrowed: Serial Number Model Number: ECISD Inventory Control Number: Location of Equipment During Loan Period: I understand that I am responsible for the equipment being loaned to me. I also understand that in the event that the equipment is lost, stolen, or damaged. I am responsible for the replacement and/or the repair of said equipment. Material not returned will be paid for by the borrower.* Signature of Borrower Date Signature of School Official Date Date Returned Principal Dept. Head Borrower Please note that some homeowners‟ insurance may not cover borrowed items. Check with insurance carrier regarding your coverage. Note: Principal or Department Head should be notified immediately if equipment or material is damaged or lost. Accounting Procedures CASH RECEIPTS PROCEDURES 1. All monies received by the Accounting Office are receipted and deposited into the districts depository bank. 2. When the cash clerk receives money, a receipt is generated and two (2) copies are printed: one (1) to send to the person who sent the money and one (1) to file. 3. The monies are sealed in a tamper proof bank bag with all corresponding documents. 4. The bank bags are picked up by an armored car service and delivered to the districts depository bank. 5. After the deposits are completed for a day, the cash clerk prints a cash receipt report by fund which shows the receipts for each different fund. 6. The bookkeeper goes into the software where the receipts are generated and posts them as active with the letter „Y‟. 7. A copy of the bank deposit slip for each fund is attached to the corresponding cash receipt report. 8. The Supervisor of Accounting reviews all cash receipt reports. 9. The data input clerk posts each receipt by number into the finance software system (ITCCS). 10. The data input clerk checks the cash receipt report totals against the amounts keyed into ITCCS to make sure they balance. 11. Each cash receipt report is date stamped after being posted in ITCCS. 12. The cash receipt reports are returned to the bookkeeper to be filed in sequential order for future reference. GRANT BUDGET CHANGE OR AMENDMENT PROCEDURES 1. Ensure that the applicable program director and/or assistant superintendent has signed the budget change in accordance with District Regulation CE. 2. Ensure that the budget change or amendment does not exceed 25 percent of the total grant budget unless approved by the applicable funding agency. 3. Ensure that the budget change or amendment does not result in an increase or decrease in the number or composition of the positions funded unless approved by the applicable funding agency. 4. Ensure that the budget change or amendment does not result in the classification of an amount not previously budgeted unless approved by the applicable funding agency. 5. Ensure that the budget change or amendment does not result in an increase or decrease in budgeted capital outlays unless approved by the applicable funding agency. GRANT REIMBURSEMENT PROCEDURES 1. The Special Projects Accountant (SPA) goes through the finance software system (ITCCS) and prints out a page for each special revenue fund to request reimbursement on. 2. The SPA writes down the amount of expenditures by object code (61XX, 62XX, 63XX, 64XX, and 66XX) for each fund printed in step 1. 3. The SPA searches each fund for object code 622X and writes that down with the expenditures. 4. The SPA enters the expenditures, by object code, into a worksheet for each fund. 5. The SPA searches funds 4XX for object code 6144 and enters the amount of expenditures, if any, into the worksheet in order to back out TRS on-behalf payments. 6. The SPA checks the TEA dollar amount on each worksheet against documentation received for each grant. 7. The SPA checks the TEA dollar amount on each worksheet against the award amount showing on the TEA website. 8. The SPA gives the worksheets to the Supervisor of Accounting (SA). 9. The SA logs onto the TEA reimbursement website. 10. Select the „expenditure reporting‟ link. 11. Make sure current school year is correct and click the „search for nogas‟ button. 12. Click the „balances‟ tab. 13. Click the „noga id‟ number for the grant to be accessed. 14. Enter the date on the worksheet as the „To‟ in the date range. 15. Enter the amount of cumulative expenditures shown on the worksheet. 16. Click the „save transaction‟ button. 17. Click the „certify/submit‟ button. 18. Enter the area code plus your phone number. 19. Enter your extension number. 20. Click the „certify‟ button. 21. Click „file‟, click „print‟, change preferences to „landscape‟, click „ok‟, and click „print‟. 22. Click the „return to search‟ button. 23. Repeat steps 12 through 22 until all reimbursements have been submitted. 24. On the „welcome to tea expenditure reporting‟ screen click the down arrow next to the printer icon. 25. Select „print preview‟. 26. Change the view option to „only the selected frame‟. 27. Click the printer icon. 28. Select four (4) copies and click „print‟. 29. Close the window. 30. Click the „sign out‟ button. 31. Close the window. 32. Make two (2) sets of copies of all worksheets: one for the Director of Finance and one for the Director of Federal/State Programs, along with a printout from #28. 33. Make one (1) set of copies of the special education grant worksheets for the Director of Special Education, along with a printout from #28. 34. Make one (1) set of copies of all printouts from #21 for the Director of Federal/State Programs. 35. Make one (1) set of copies of all special education grant printouts from #21 for the Director of Special Education. 36. File one (1) printout from #28 and the worksheets with corresponding printouts from #21 in the TEA binder kept in the office of the Supervisor of Accounting. JOURNAL VOUCHER PROCEDURES 1. When a campus or department reviews their monthly general ledger printouts, if they see a charge to one of their accounts that is not correct they notify the Director of Finance (DF) or the Supervisor of Accounting (SA) so a journal voucher can be written to correct the charge. 2. In reviewing the general ledger the DF or SA may come across charges to an account that are not correct and will contact the campus or department to notify them of the error. A journal voucher will then be prepared by the DF or SA to correct the charge. 3. Journal vouchers are prepared on a monthly basis by the SA to post recurring charges to various accounts. 4. The SA reviews all journal vouchers. 5. Each journal voucher is assigned a unique number, JVmmnnnn, where mm is the accounting period and n nnn is a number. Each accounting period starts over with number 0001. 6. The data input clerk posts each journal voucher into the finance software system (ITCCS). 7. The data input clerk checks the journal voucher totals against the amounts keyed into ITCCS to make sure they balance. 8. Each journal voucher is date stamped after being posted in ITCCS. 9. The data input clerk files the journal vouchers in sequential order for future reference. CREDIT CARD PROCEDURES Credit cards have been issued in the name of Ector County Independent School District but only at the direction of the Assistant Superintendent of Business Operations. Four positions have District issued credit cards – Superintendent, Chief of Staff, Superintendent’s Secretary, and the Director of Finance. There is a monthly shared charge limit total on the cards of $45,000 set by the credit card vendor. The primary purpose of the cards is to provide an expedient method for miscellaneous items, meal and travel expenditures for the Superintendent, School Board, Business Office, and any other expenditure deemed necessary by the Chief of Staff for the efficient and effective operation of the District. Cardholders have been informed that bid items should not be purchased with a credit card. If they are unsure as to whether an item should be purchased off bid or not from possibly a different vendor, they check with the District purchasing agent in advance of the purchase. Transaction procedures: 1. When a credit card transaction is placed, the Superintendent’s secretary, Chief of Staff’s secretary, or Director of Finance adds the proper budget charge account coding to the receipt and the receipt is then turned in to the District cashier and held until the monthly billing is received from the credit card vendor. 2. Once the monthly billing is received in the Finance Office from the credit card vendor it is forwarded to the District cashier who prepares a listing of all charges by account code. This information along with the receipts from 1 and monthly billing are then forwarded to the Director of Finance who reviews the expenditures and in turn prepares a requisition for payment. 3. The requisition and all attachments mentioned in 2 are then forwarded to the Director of Purchasing who reviews and approves the requisition thereby creating a purchase order that is signed and returned with all attachments to the Accounting Office to be paid and filed for future reference by purchase order number. 4. On a monthly or quarterly basis all credit card charges paid are reviewed by the Policy dept. for proper coding and to insure all activity is reconciled to the general ledger. The travel and travel related Board and Superintendent payments by credit card are placed onto a spreadsheet along with other related expenditures for use in preparing the District’s annual Schools First report. 5. Guidelines will be reviewed with the four card holders and the user agreement will be signed after each yearly review. UNDER NO CIRCUMSTANCES WILL CREDIT CARDS BE USED FOR FEDERAL PROGRAM EXPENDITURES. OTHER APPLICABLE ECISD WEBSITES: Click on the Departments listings at the ECISD Home Page: ECISD Federal and State Programs Website ECISD Payroll Website ECISD Purchasing Website Click on “Our District” at the ECISD Home Page then Board of Trustees to reach the ECISD Board Policies and Board Regulations. Note: The Texas Education Agency Financial Accountability System Resource Guide can be found on the Texas Education Agency website.
