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Pulaski County Special School District

Business

Procedures

Manual

2018-2019

BUSINESS PROCEDURES MANUAL

Subject:

INDEX

Memo No.

00:00

Rev. No.

Effective:

08-23-18

Applies to:


Page 01 of 04

01 ACTIVITY FUNDS

01:01 Accounting Procedures and Forms 01:02 Petty Cash Funds 01:03 Accumulation of Funds 01:04 Field Trips 01:05 Game Officials 01:06 Gate Receipts 01:07 Banking Procedures 01:08 Securing Funds 01:09 Extended Day 01:10 Policy Violation and Disciplinary Actions 01:11 Payroll / Time Clock Processing

02 BUDGET / CODING

02:01 Expenditure Classification

03 PURCHASING / WAREHOUSE

03:01 Requisitions 03:02 Blanket Purchase Orders 03:03 Activity Fund Requests 03:04 Warehouse Catalog 03:05 Personal Purchases, Discounts, and Premiums 03:06 Instructions for Sales of Warehouse Supplies to Separate Public Entities 03:07 Food Service Purchase Order Requisition Coding 03:08 Warehouse Delivery Routes 03:09 Fixed Asset Purchases

04 TECHNOLOGY

04:01 Policy


Subject:

INDEX

Memo No.

00:00

Rev. No.

Effective:

08-23-18

Applies to:


Page 02 of 04

05 ACCOUNTING

05:01 Accounting Procedures 05:02 Use of Credit Cards 05:03 Voiding of Accounts Payable or Payroll Checks 05:04 Expenditures from Petty Cash 05:05 Cafeteria Receipts 05:06 Retainage Withheld from Progress Payments to Contractors 05:07 School Bookstores 05:08 Accounts Payable Request for Payment 05:09 Suggested Accounting Procedures: Affiliated Organizations 05:10 Outstanding Check / Stale Check Policy 05:11 Accounts Payable Check Distribution

06 INVENTORY / PROPERTY

06:01 Classification of Assets 06:02 Annual Physical Inventory 06:03 Purchase of Federal and State Surplus Property 06:04 Vehicle Transfer and Disposal

07 TRAVEL 07:01 Out of District Travel 07:02 Reimbursable Expenses to Board Members 07:03 Reimbursement for Mileage Claimed for Travel Within Pulaski County

Special School District 07:04 Reimbursement of Expenses to Attend Professional Meetings 07:05 Travel Procedures for Hourly Employees 07:06 Conferences, Meetings, Trainings - Hourly Employees 07:07 Purchase Card for Travel


Subject:

INDEX

Memo No.

00:00

Rev. No.

Effective:

08-23-18

Applies to:


Page 03 of 04

08 INSURANCE

08:01 Insurance Claim Procedures 08:02 School Employee / School Board Protection Program 08:03 Reporting of Vehicle Accidents 08:04 Insurance Advisory Committee 08:05 Reporting of Building and Content Loss (Fire, Storm, Wind, Hail, Frozen

Pipes, etc) 08:06 Report of Burglary, Theft, or Vandalism 08:07 Use of Vehicles in Lieu of School Buses for Transporting Students on

School-Related Activities 08:08 Workers’ Compensation Forms and Instructions

09 FOOD SERVICE 09:01 Cafeteria Receipts

10 MISCELLANEOUS

10:01 Records Administration 10:02 Records Retention and Destruction 10:03 Recommended Method and Cost of Cleaning and Operating

Football Stadiums 10:04 Rental of School Facilities 10:05 Board Approved Fee Collection from Students 10:06 Freedom of Information Act 10:07 Use of District-Owned or Leased Vehicles 10:08 Telephone Equipment 10:09 Ricoh Print Center

11 INSTRUCTIONAL

11:01 Business Technology / Classroom Computers 11:02 Instructional and Field Trips


Subject:

INDEX

Memo No.

00:00

Rev. No.

Effective:

08-23-18

Applies to:


Page 04 of 04

12 PAYROLL

12:01 Time Clock Plus Software – Hourly Employees 12:02 Contract Numbers: Substitutes 12:03 Payroll Schedule 12:04 Overtime and Holiday Payments: Hourly Employees 12:05 Reporting to Work and Paying Employees: Schools Closed Due to

inclement Weather 12:06 Vacation and Sick Leave Accrual (Payroll Department Only) 12:07 Travel - Non-exempt Employee Compensation for Hourly Employees


Subject:

Activity Funds: Accounting Procedures

Memo No.

01:01

Effective:

08-23-18

Applies to:


Page 01 of 15

PURPOSE

To set forth District policy on the procedures of receiving and disbursing Activity Fund money Funds raised by general school fundraisers are to be expended in such a manner to benefit the most students. Funds held in trust for student organizations or other groups or entities are to be expended in accordance with that group or entity’s written guidelines. DEFINITION Activity funds consist of money received and held by the campus to be expended for the benefit of students in accordance with District policy. Money received is held by the campus in trust for student organizations or other groups or entities. Activity Funds can be defined as District Activity Fund Revenue or Student Activity Fund Revenue. District Activity Funds are simply special revenue accounts and the use of those funds are determined by Board Policy, Business Procedures and State Law. The basic principal for the use of District Activity Funds is that it be for a "school purpose". The District Policy does not permit expenditures that are considered gifts or donations. The school must benefit or receive value for any expenditure made from District Activity Funds. Student Activity Funds fall into the "trust and agency fund" definition since they are administered by student organizations. The student organization decides how the funds will be used and the District is simply holding the funds as a Trustee and has fiduciary responsibility only. GENERAL INFORMATION

Each school must maintain a set of books that is reconciled to the bank account and keep a separate account for every station that produces cash receipts. These separate accounts will total and agree with the bank account. All money raised from school activities must be deposited in the one activity bank account. The Bookkeeper and the Principal are considered to be the Fiscal Managers of all financial activity occurring within the school. Daily handling of business transactions, the receiving and receipting of money, entering of deposits and banking fees/charges, check disbursements, purchase order entry, payroll entry, etc. are the responsibility of the Bookkeeper. Therefore,


Subject:


Memo No.

01:01

Effective:

08-23-18

Applies to:


Page 02 of 15

Bookkeepers must have a secured location available on all school premises away from areas open to the public to count money, to prepare deposits and to secure financial instruments. If the Bookkeeper is absent or will be absent for 3 or more consecutive days, the Bookkeeper and/or Principal of the school must contact the Director of Accounting and Auditing. The Director of Accounting and Auditing will assign a District trained substitute to the school to work in the Bookkeeper’s absence. Failure to comply with ALL policies and procedures of the District Business Procedures Manual by any staff member(s) is considered a serious violation and the staff member(s) will be subject to applicable disciplinary actions by the District. HANDLING OF CASH

The following is District policy and must be followed:

All funds generated or collected from ANY school activity, lost or damaged textbook/media material, student id badges, parking permits, fundraisers, dances, plays, donations, sporting events, facility rentals, extended day registration/tuition fees, summer school fees, etc. must be turned in to the Bookkeeper to be receipted and deposited DAILY. Money must not be left in the Bookkeeper’s office if he/she is not physically available to verify the amount and write the receipt. ALL money collected must be verified by the Bookkeeper in the presence of the Teacher/Sponsor and/or Designated Staff Member submitting the funds for deposit. Money placed in a vault, cash box and/or locked file cabinet is still considered to be in the possession of the Teacher/Sponsor or Designated Staff Member collecting money until the Bookkeeper is available to take physical ownership of the funds, which includes the counting and receipting of the money at the time it is turned in to the Bookkeeper. ALL policies and procedures must be followed exactly as they are outlined in the District Business Procedure Manual. Schools that utilize processes for collecting, counting, securing, receipting and turning in money to the Bookkeeper other than the processes stated in the Business Procedures Manual will be in violation of District Policy. Teachers/Sponsors or Designated Staff Members collecting money are personally responsible for the money and any theft or loss occurring while the money is in their possession. Any loss of funds will result in a liability being assessed to the Teacher/Sponsor or Designated Staff Member responsible for collecting those funds. If there is a loss or theft of funds collected, please notify the Director of Accounting and Auditing IMMEDIATELY!! The Bookkeeper or Principal will then be instructed on how to proceed in regards to notifying School Security Personnel and the Local Police.


Subject:


Memo No.

01:01

Effective:

08-23-18

Applies to:


Page 03 of 15

Students are not permitted to collect and count money or to issue receipts unless they are the elected Treasurer of a club and are collecting club dues/fees. In this case, the Teacher or Club Sponsor must secure a receipt book from the Bookkeeper to be utilized by the club Treasurer for issuing receipts. The Teacher, Club Sponsor and/or Designated Staff Member in charge of an activity is ultimately responsible for the collecting, counting, securing and receipting money received until the funds are turned over to the school’s Bookkeeper and receipted. Principals must make available a copy of the District’s Activity Fund policies and procedures to ALL Teachers, Sponsors and/or Designated Staff Members in charge of collecting money on behalf of a club or school activity. RECEIPTS Bookkeepers must contact the Business Office at the beginning of each school year to request receipt books to be issued to each school. The receipt numbers will be recorded by the Business Office once the receipt books have been assigned and issued to the school. The Bookkeeper or a representative of the school will sign for the receipt books upon pick up or delivery. The Bookkeeper is responsible for securing the receipt books until he/she has assigned them to a Teacher/Sponsor or other Designated Staff Member that will collect money. The Bookkeeper is required to maintain a Receipt Book Check Out Log (Form S). A receipt must be written by the Bookkeeper for all money deposited into an Activity Fund. All receipts must specifically identify the source and the account for which it is intended, date received, purpose of the payment, amount paid, and the payment method used (cash, check, or money order). If paid by check, the check number must be written on the receipt. A separate receipt must be written for each source of money received (i.e. Do not use the same receipt number for funds collected for pictures and media fees. They are two separate sources of money and must be receipted separately). Teachers/Sponsors or Designated Staff Members must complete a Cash Count sheet (Form B) and provide a copy of their collection list (Elementary), receipt numbers issued (Middle and High School), agenda, flyer or any other applicable supporting documentation to the Bookkeeper when turning in money to be deposited. A blank copy of the District approved Cash Count Sheet to be utilized by all school personnel collecting money has been provided in this manual (Form B).


Subject:


Memo No.

01:01

Effective:

08-23-18

Applies to:


Page 04 of 15

Elementary Schools: A receipt issued to the student will not be required at the Elementary level for amounts less than $5. Instead, the sponsor may submit a list or Excel spreadsheet of the funds collected to the Bookkeeper, which will include the club/activity, teacher/Sponsor’s name, student’s name, date collected and amount student paid with a total at bottom of report. The Elementary School Activity Funds Collection Report (Form I) should be submitted along with the cash count sheet. Middle Schools/High Schools: A receipt must be issued to the student at the Secondary level by the Teacher/Sponsor or Designated Staff Member for ALL money collected. Only the receipt book furnished by the Business Office may be used to receipt money for Activity Funds. These receipts will be pre-numbered and will be provided with a duplicate. The original (white copy) is to be given to the person from whom the money is received and the duplicate (yellow copy) must remain in the book. Each Bookkeeper will be responsible for all the receipt books issued to the school by the Business Office. (The receipt numbers will be recorded in the Business Office when the receipt book is issued, and a representative of that school will sign for that receipt book). No receipt can be erased or changed. When an error is made, the receipt must be voided. The original remains intact with the duplicate. If the original has been removed, it should be stapled to the duplicate. All money (cash, checks, money orders) submitted for deposit must be accompanied by a properly filled out and signed Cash Count sheet (Form B) from the Teacher/Sponsor or Designated Staff Member that collects the funds. The cash count sheet must be legible. If changes are made to the cash count sheet, the Teacher/Sponsor, Designated Staff Member and Bookkeeper must initial by the change(s) made. When collecting game/athletic event monies, a copy of the sport schedule MUST accompany the cash count sheet. If the game is cancelled, the Athletic Director has to sign off on the schedule. After the verification of funds received by the Bookkeeper, the cash count sheet and the denomination of money received cannot be adjusted or altered. Change cannot be given from funds turned in for deposit. All cash count sheets should be supported by proper receipts indicating the purpose of the money collected and the receipt numbers should be entered in the section indicated on the cash count sheet.


Subject:


Memo No.

01:01

Effective:

08-23-18

Applies to:


Page 05 of 15

All cash and checks received shall be submitted to the school Bookkeeper without deductions. When money is submitted to the Bookkeeper, the money must be verified by the Bookkeeper in the presence of the Teacher/Sponsor or Designated Staff Member who collected the money. The Teacher/Sponsor or Designated Staff Member will be personally responsible for any missing deposits or deposit shortages if funds are not verified in the presence of the Bookkeeper. Please refer to Memorandum No. 01:06 for procedures on handling Gate Receipts from Athletic Events or Receipts from Ticket Sale Events. DEPOSITS

The Bookkeeper is responsible for receipting and depositing all money received from Teachers/Sponsors DAILY. In the event the Bookkeeper is absent, money collected from Teachers/Sponsors must be receipted that day by a Designated Staff Member, placed in a locked bank bag and secured in the safe to be deposited the next business day when the Bookkeeper returns to work. Upon the Bookkeeper’s return, the funds must be submitted to the Bookkeeper and receipted in the presence of the Designated Staff Member that collected the funds. The Designated Staff member will be personally responsible for the money collected and receipted until the Bookkeeper returns and possession of the funds are transferred to the Bookkeeper. The Bookkeeper is the only personnel that should prepare the DAILY deposits. ALL deposits must be placed in a locked bank bag when taken to the bank. Keys to the locked bank bag will only be held by the Bookkeeper and the Bank. If the Bookkeeper is out 3 or more consecutive days, the Principal must notify the Director of Accounting and Auditing. A Daily Deposit sheet (Form D) must be completed by the Bookkeeper to summarize the deposit to be made. The Daily Deposit sheet must have a copy of the Bank Teller’s and Bookkeeper’s deposit slip, cash count sheets, receipt numbers and any other supporting documentation relative to the deposit attached. Each copy of the Bookkeeper’s deposit slip must include the range of receipt numbers issued during the collection of money for the deposit. The Bookkeeper must ensure that the total receipts equal the total deposit amount. A copy of all deposits, including supporting documentation, must be maintained by the Bookkeeper and filed with the monthly bank statement. The total of the receipts must agree with the total amount of the deposits made that month. Any differences must be reconciled. It is not required to make copies of each check included in the activity deposit unless you, the Bookkeeper, deem it necessary for further documentation.


Subject:


Memo No.

01:01

Effective:

08-23-18

Applies to:


Page 06 of 15

Should errors occur and the totals of the receipts not equal the deposit covering those receipts, each school should use a cash over and short account (account number to be provided by the Business Office). Example: If receipts numbered 880 through 895 reflected a total of $210.11 but $210.00 was on hand and deposited, then the $0.11 cents difference should be made to the cash over and short account. (Date and receipt numbers must be noted for each entry made to cash over and short.) Each school should obtain a “For Deposit Only” rubber stamp that includes the school name and the bank account number. This stamp will serve as the endorsement. All checks must be made payable to the school and never to an individual or left blank for school personnel to fill in. ***Teachers/Sponsors and Designated Staff Members are never allowed to deposit money collected for school activity into their personal bank account!!! The money collected can only be deposited into the School Activity bank account*** All money receipted must be deposited daily and no money should be deducted from the deposit. School funds must never be borrowed or loaned for any purpose. Any personal use of funds will be considered embezzlement and appropriate District disciplinary actions will be taken against the staff member responsible for the violation. DISBURSEMENTS Checks must be used for ALL disbursements. Cash is never allowed to be used to make payments or reimbursements for expenditures. All checks must be pre-numbered and requires two (2) signatures at ALL times. One of the signatures must be the Principal or Assistant Principal and the other signature must be the Bookkeeper or Designated Staff Member that is a signer on the bank account. Please see Memorandum 01:07 for Banking Procedures. In extreme cases where a disbursement has to be made and there are not two signers available in the school to sign the check, the Director of Accounting and Auditing will serve as a second signer provided PRIOR notification of the emergency is communicated before


Subject:


Memo No.

01:01

Effective:

08-23-18

Applies to:


Page 07 of 15

the Bookkeeper or Designated Staff Member comes to the Business Office and proper documentation supporting the disbursement is attached to a completed check request with all applicable signatures. Signing a blank check is NEVER permitted by the District and is a serious violation of the Business Procedures Manual. Anyone found participating in this act will be subject to District disciplinary actions and/or termination. Never make a check payable to cash (not even for change). Issue all checks to a company or individual so responsibility for the money disbursed is made clear. No expense can be paid from an account unless the cash balance of that account is larger than the expense. If the expense is larger than the cash balance, special approval by the Chief Financial Officer must be obtained before that expense can be paid. All vendors (external and internal) must be setup in APSCN before a check can be written for payment. If the vendor does not have an APSCN vendor number DO NOT write the check, contact the Purchasing Department to have them setup in the system. If a check is written prior to vendor setup, this is a violation of district policy and disciplinary action will be taken. A check cannot be issued unless it is supported by the following: 1. An invoice approved by the Principal or Assistant Principal. The approval may be with initials

and date. All invoices must contain the check number, date paid, and the account/activity fund charged. A copy of the check written for payment should be attached to the invoice and filed with the Bookkeeper’s records for auditing purposes.

2. A fully completed Check Request (Form F). All schools must use the Check Request form in

instances where an invoice cannot be obtained to support a disbursement. All check requests must have supporting documentation before a check is written. Supporting Documentation includes, but is not limited to the following: Receipts, invoices, Vendor quotes, itineraries, agendas, participant lists/sign-in sheets, flyers etc. All check requests for food purchases must be accompanied with the flyer/agenda stating the nature/purpose of the event/meeting and a list of participants. Food/meal purchases from Activity Funds can be made only for the students, who are participants of the activity and school volunteers assisting with the activity. Staff member or teacher lunches cannot be purchased with Activity Funds unless it is a designated fund account with revenue raised or donated specifically for the teachers or staff members.


Subject:


Memo No.

01:01

Effective:

08-23-18

Applies to:


Page 08 of 15

Personal membership dues cannot be paid out of school Activity Funds. These items must be paid by the individual. Check requests submitted to purchase gift cards to be used as student incentive awards must include a list of the recipients receiving the awards. Once the cards are purchased, the Teacher/Sponsor or Designated Staff Member in charge of issuing the gift cards must have the students to sign or initial by their name indicating that they received the gift card. A copy of the list with student signatures must be turned in to the Bookkeeper to be attached to the check request. Checks cannot be written out of Activity Funds to purchase flowers, baskets, gifts, gift cards, or to make donations to staff members unless it is from a fund designated as the Sunshine Fund. A copy of the approved minutes or authorization from the Sunshine Fund members to make the purchase must be attached to the Check Request before the check is issued. Check requests submitted for payment of Scholarship awards from Activity funds must be accompanied by a copy of the award letter given to the recipient and a copy of the student’s account billing/registration from the University/College. Checks written for gate change for all Athletic events must be in an individual’s name and not in the name of the school. Please see Memorandum 01:06 for the Gate Receipts procedures. Travel expenses are not authorized by the Business Office, but approved by the Principal of the school to fulfill a membership requirement for a club/group, may be paid from the school activity fund. These expenses must be paid by check and reported under the guidelines set forth in the Business Procedures Manual, Memorandum No. 07:01. Long distance phone bills paid from activity funds must reflect on the bill (1) the business reason for the call and (2) the name of the person who made the call.

If an error is made when writing/processing a check, the check and the stub must be marked “VOID” (stamped or written) and retained. The voided check must be stapled to the back of the check stub with the same number and filed in the Bookkeeper’s folder for voided items. If a check entered into APSCN needs to be voided, the Bookkeeper must complete the Request to Void an Activity Fund Check form (Form K) and attach a copy of the completed check.


Subject:


Memo No.

01:01

Effective:

08-23-18

Applies to:


Page 09 of 15

The form may then be faxed or sent by courier to the Activity Fund Accountant in the Business Office to be processed. Bookkeepers must maintain a monthly file that contains all supporting documents for disbursements during the school year. All bills must be paid within at least thirty days from the receipt of the goods or services. The Bookkeeper is responsible for contacting the payee/vendor for all checks listed as outstanding after 30-days of issuance. A detailed log of all contact made with the payee/vendor must be kept with the Bookkeeper’s records for auditing purposes. PURCHASES FROM ACTIVITY FUNDS No purchase can be made for any school activity or in the name of the school without PRIOR approval from the Principal. Purchases with a total cost including taxes and shipping of $1,000 or more must be approved by the Director of Purchasing and approval must be attached. An Activity Fund Purchase Requisition (Form E) must be submitted to the Principal for approval prior to placing an order or making a pickup purchase. A blank copy of this form has been provided in this manual. The approved Activity Fund Purchase Requisition must be attached to the invoice once it is received from the vendor. Exceptions not requiring the approval of the Director of Purchasing are:

Field Trip Expenses Fundraising merchandise for resale Contractual obligations related to fundraisers or athletic events

POSTING All deposits and check disbursements must be entered into APSCN DAILY. All Bookkeepers must have on-line access to the school’s bank account and are responsible for monitoring all activity to ensure the bank earned interest, service fees, check/deposit slip orders, NSF chargebacks/deposits, etc. are entered into APSCN in a timely manner.


Subject:


Memo No.

01:01

Effective:

08-23-18

Applies to:


Page 10 of 15

Bookkeepers must PRINT, REVIEW, and CORRECT ALL Batch Edit lists for all receipts and checks entered into APSCN BEFORE releasing and posting the batch or batches to ensure that the transactions keyed are accurate. Bookkeepers must provide balances of Activity Funds monthly to the Sponsor of the group responsible for the account. It is the responsibility of that Sponsor to notify the Bookkeeper of any discrepancies. Any discrepancies found should be reconciled immediately. Activity Funds cannot have a negative (credit) balance at the end of the school year. TRANSFERS BETWEEN FUNDS Transfers between Activity Funds must be completed before the end of the school year. The request to transfer funds should be properly documented on the Journal Entry Request Form (Form A) and signed by the Bookkeeper, Principal or Designated Staff Member. Journal entries will be entered by the Activity Fund Accountant once received in the Business Office to correct posting errors, interest earned, service fees, deposit corrections and to transfer money between Activity Funds as needed. BANK RECONCILIATIONS The bank reconciliation will be prepared each month by the Business Office Activity Fund Accountant. WEEKLY/MONTHLY REPORTS Bookkeepers are required to submit weekly reports to the Activity Fund Accountant each Monday for the previous week. The weekly report includes original Bank Teller deposit receipts, copies of the Daily Deposit Logs with the supporting Cash Count sheet, Teacher/Sponsor Collection Reports, signed and dated Batch Edit lists and Gate Receipts Reports with the supporting Cash Count sheets. The Bookkeeper should keep copies of all documents submitted to the Business Office for their monthly file. The APSCN “Board Report” must be prepared each month and submitted to the Activity Fund Accountant in the Business Office. This report is due no later than the 5th of the following month. (Example: Board Report for March will be due by April 5th).


Subject:


Memo No.

01:01

Rev. No.

Effective:

08-23-18

Applies to:


Page 11 of 15

Bookkeepers must allow adequate time to prepare the report to ensure that it will not be late. The report should include a balance for each of the funds for the end of the month. The ending balance must agree to the reconciled bank balance for the month. All reports must be reviewed by the Principal and signed by both the Principal and the Bookkeeper. The reports must be accurate and may be audited at any time; therefore, ALL financial transactions must be posted DAILY. The report may be faxed to Accounting at 501-490-1274 or sent through the courier by the 5th of the following month. BOOKSTORE SALES School Bookstores are allowed to keep $25 in order to give change for purchases made. Once the Bookstore receipts exceed the $25 limit, the overage must be receipted and turned in to the Bookkeeper for deposit. At the end of each school year, ALL Bookstore funds must be submitted to the Bookkeeper to be deposited. FUNDRAISERS All school Fundraisers must have PRIOR approval by the Principal. The Teacher/Sponsor or Designated Staff Member must complete a “Proposal for Fundraising Project” (Form H) and submit to the Principal for each fundraiser to be held at the school. Upon approval, this form must be submitted by the Teacher/Sponsor or Designated Staff Member to the Bookkeeper to be kept as supporting documentation of all fundraising activity. If school property (i.e. gym, cafeteria, community room, etc.) is requested to be used for any type of Fundraiser, a Rental Agreement along with the applicable rental fees must be submitted to the Bookkeeper upon receiving approval from the Principal. Please refer to Memorandum 10:05 for Rental of School Facility procedures.


Subject:


Memo No.

01:01

Rev. No.

Effective:

08-23-18

Applies to:


Page 12 of 15

ACCOUNT TITLES AND DESCRIPTIONS 1. TEAM

Athletics Band (Music/Instrument) Cheerleaders - Senior Cheerleaders - Junior Choral (Musical/Vocal) Drill Team - Senior Drill Team - Junior Gymnastics Lettermen Physical Education Pep Club Band Uniforms

2. SCHOOL

Cash Over and Short1

Concession - Athletic Events2

Bookstore - Sale of Warehouse Purchases1

Lock Rental1

Media Center Parking Permits

3

Printing Department School Operations Pictures (School)

1

Vending Machines1

Lost Textbooks (Learning Services)3

Auditorium Fees

3. CLASSES

Eighth Grade Class Freshman Class Junior Class Seventh Grade Class Senior Class Sophomore Class

4. SPECIAL

Athletic Participation2

Annual Change (Clearing)2

Clearing2

Driver Education3

Garage Fund (AutoMechanics) School Newspaper Charitable Contributions

2

Summer School 3

Sunshine Foreign Exchange Students Student Lounge Teacher Lounge Testing Stay in School

5. LOCAL CLUB Black Culture Chess Club Human Relations Interclub Speech and Drama Student Government Y-Teens Youth for Christ Christian Counsel Southern Bells Safety Club Student Christian Association

5. (Continued)

VOCATIONAL

Drafting Industrial Arts Paint & Body Pre-Vocational Vocational Training HONORS CLUB

Beta Club - Senior Beta Club - Junior National Honor Society - Senior National Honor Society - Junior Key Club

CURRICULUM Art Biology Business Foreign Language Journalism Law ROTC Science Social Studies English Reading Typing Interscience Exchange Students

1Accounts to be closed June 30th of each year to "School Operations."

2Closed to appropriate accounts other then "School Operations."

3After appropriate expenses, remaining funds transferred to Central Office for disbursement.


Subject:


Memo No.

01:01

Rev. No.

Effective:

08-23-18

Applies to:


Page 13 of 15

REQUIRED FORMS

All forms discussed in this manual are listed below and a blank copy of each has been included for school use. These forms are also available on the PCSSD website under Electronic Forms.

Form A – Journal Entry Request Forms: A1-Activity JE and A2-Operating JE

Form B – Daily Cash Count Sheet

Form C – Athletic Gate Receipts Report

Form D – Daily Deposit Sheet

Form E – Requisition for School Supplies

Form F – Request for Activity Fund Check

Form F1 – Request for Reimbursement Check (from school’s mandated funds)

Form G – APSCN Board Report (Sample Only) must be printed from APSCN

Form H – Proposal for Fundraising Project

Form I – Elementary School Activity Funds Collection Report

Form J – Bank Bag Change of Custody Log

Form K – Request to Void an Activity Fund Check ACCOUNT CLOSING On June 30 of each year, the balances in accounts on the list of suggested account titles (Page 12) designated by 1-Team will be transferred to the “School Operations Account”. Accounts designated by 2-School will be closed to appropriate accounts other than “School Operations” and by 3-Classes will be paid out in accordance with written instructions as reflected in official minutes of a meeting of Class Officers and signed by each Officer, as well as the Class Sponsor.


Subject:


Memo No.

01:01

Rev. No.

Effective:

08-23-18

Applies to:


Page 14 of 15

AUDIT RECORDS All financial records must be kept for 7 years at the school for audit purposes. All schools will be audited at least once a year. Periodic inspections of school finances may occur at any time. The schools must make the following material available during an audit:

1. All receipt books whether they were used or not AND the Receipt Book Check Out Log.

2. Cash Count Sheets for the current week. (These are submitted to the Activity Fund Staff Accountant weekly.)

3. Invoices.

4. Check requests.

5. All other documents supporting disbursements.

6. Deposit slips for the current month. (These are submitted to the Activity Fund Staff Accountant

monthly.) 7. Ticket income reports (Secondary Schools) and any unused tickets.

8. Checkbooks. ANNUAL AUDIT

1. The items listed above in the “Audit Records” section should be sent by courier to the Business Office in secured boxes clearly marked with the name of the school. A new check register will be started on July 1 and a request should be sent to the Activity Fund Accountant to receive a select number of unused checks from the audit box. New receipt books will be issued to the schools on July 1 from the Business Office according to the procedures on page 3 of this memo. Once the audit is complete, the unused portion of the receipt books will be recycled into use.


Subject:


Memo No.

01:01

Rev. No.

Effective:

08-23-18

Applies to:


Page 15 of 15

2. Records should be sent to the Business Office according to the following schedule:

- Elementary and Middle Schools before Bookkeepers leave for the summer - Senior High Schools during the first week of July.

3. After the audit is completed, the financial records will be returned to the school.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18

Director of Accounting

CFO

School/Department:Date:

Explanation:

FUND FUNCTION LOCATION PROGRAM SUBJECT OBJECT Amount


Explanation:

FUND Account code

FUND Account code

Printed Name of person requesting JE Date Printed Name -Supervisor Date

Signature of person requesting JE Date Signature of Supervisor Date

What is the new/corrected fund and acct code to which you want the item posted:

Form A1 (BPM 01:01) revised 8/20/18

Amount

Where is the item currently posted that needs correcting:Amount

Is this request for an expenditure or revenue item: (choose one box and complete fields below it)

Revenue correction - (example: monies were received but posted to the wrong fund or revenue account code)

Where is the item currently posted that needs correcting:

What is the new/corrected budget string to which you want the item posted:

Expenditure correction - (example: check payment posted to wrong account code or budget string)

You must attach a copy of the check or the expenditure audit trail. This will verify the amount, the budget string, and the account

code already posted.

You must attach a copy of the revenue audit trail or receipt posting or the documentation showing you were to receive this

revenue.

ACTIVITY FUND - JOURNAL ENTRY REQUEST FORM

School/Department:Date:




FUND Account code

FUND Account code

Printed Name of person requesting JE Date Printed Name -Supervisor Date

Signature of person requesting JE Date Signature of Supervisor Date

OPERATING FUND JOURNAL ENTRY REQUEST FORM

Expenditure correction - (example: check payment posted to wrong account code or budget string)

You must attach a copy of the check or the expenditure audit trail. This will verify the amount, the budget string, and the account code already

posted.

You must attach a copy of the revenue audit trail or receipt posting or the documentation showing you were to received this revenue.

You must attach a copy of the invoice being paid. If this is a meal invoice, you must attach the meeting agenda, the sign-in sheet, and the

superintendent's approval if amount is over $800.

Payment between departments - (example: Learning Services dept paying Child Nutrition for a meal invoice or Transportation dept for a trip)

Revenue correction - (example: monies were received but posted to the wrong fund or revenue account code)


Is this request for an expenditure, revenue or payment item: (choose one box and complete fields below it)

What is the new/corrected budget string to which you want the item posted:

From what budget string and account code do you want to pay this invoice:


Amount

What is the new/corrected fund and acct code to which you want the item posted:

Form A2 (BPM 01:01) revised 8/20/18

Amount

School: Date:

Bills Number Total Amount Change Number Total Amount

$100.00 $1.00

$50.00 $0.50

$20.00 $0.25

$10.00 $0.10

$5.00 $0.05

$2.00 $0.01

$1.00

Check # Date Amount

Teacher/Sponsor's receipt numbers: thru

Fund #: Fund Name:

Signature: ______________________________Date: __________

Bookkeeper's receipt number: "I have verified the accuracy of the cash and checks listed on this form/"

Signature: ______________________________Date: __________

Form B (BPM 0101)

DAILY CASH COUNT

Name

CASH

CHECKS

Total Bills Total Coins

Total Cash (Total bills plus coins)

Total Checks

Total Cash and Checks

Print: _______________________________

(Teacher/Sponsor)

Print: _______________________________

(Bookkeeper)

"I hereby certify the above to be the amount collected for the above receipts on this date at stations in my charge."

School: Date:

Bills Number Total Amount Change Number Total Amount

$100.00 $1.00

$50.00 $0.50

$20.00 $0.25

$10.00 $0.10

$5.00 $0.05

$2.00 $0.01

$1.00

Check # Date Amount

Teacher/Sponsor's receipt numbers: thru

Fund #: Fund Name:

Signature: ______________________________Date: __________

Bookkeeper's receipt number: "I have verified the accuracy of the cash and checks listed on this form/"

Signature: ______________________________Date: __________

Form B (BPM 0101)

Total Cash and Checks

Print: _______________________________

(Teacher/Sponsor)

Print: _______________________________

(Bookkeeper)

"I hereby certify the above to be the amount collected for the above receipts on this date at stations in my charge."

Total Checks

Sub-total of checks from page 2

DAILY CASH COUNT

Name

CASH

CHECKS

Total Bills Total Coins

Total Cash (Total bills plus coins)

School: Date:

Check # Date Amount

Page 2 of 2 Form B (BPM 0101)

DAILY CASH COUNT

CHECKSName

Total Checks Page 2

ATHLETIC GATE RECEIPTS REPORT ______________________________________ _______________ _______________ School Date Game

Amount of Change Issued $ ____________ ______________________________________________ Check Issued for Change (No.) ____________ Signature of Athletic Director (I acknowledge that I am personally responsible for

gate change and ticket sales revenue until ALL funds are verified and accepted by

the Bookkeeper)

Receipt Issued for Change (No.) ___________________________________________________ Signature of Gate Worker (I acknowledge that I am personally responsible for gate

change and ticket sales revenue until ALL funds have been turned in to the Athletic

Director/Designated Staff Member). Receipt for Gate Receipts (No.)

_______________________________________________ Signature of Principal

Name of Seller

Starting Number When

Turned In

Starting Number When Issued

Number Sold

Ticket Price

Total

Tickets Sales

Amount of

Change Issued

Total to be

Accounted For

Amount

Turned In

Over or Short

TOTAL

*The amount turned in less cash payments must equal the amount of the deposit. FORM C (BPM 01:01)

TICKET RECEIPTS REPORT ______________________________________ _______________ _______________ School Date Game

Amount of Change Issued $ ____________ ______________________________________________ Check Issued for Change (No.) ____________ Signature of Event Sponsor (I acknowledge that I am personally responsible for

the change and ticket sales revenue until ALL funds are verified and accepted by

the Bookkeeper)

Receipt Issued for Change (No.) ___________________________________________________ Signature of Bookkeeper (I acknowledge that I am personally responsible for change and ticket

sales revenue until ALL funds have been deposited into the school activity bank account) Receipt for Gate Receipts (No.)

_______________________________________________ Signature of Principal

Name of Seller

Starting Number When

Turned In

Starting Number When Issued

Number Sold

Ticket Price

Total

Tickets Sales

Amount of

Change Issued

Total to be

Accounted For

Amount

Turned In

Over or Short

TOTAL

*The amount turned in less cash payments must equal the amount of the deposit. FORM C-1 (BPM 01:06)

DAILY DEPOSITS

School: ______________________________________

Date

Name of Account

Teacher

Amount

Receipt

Deposit

“All money listed on this form has been deposited in the school activity bank account.”

Print: __________________________ Signature: _______________________ Date: ______________ (Bookkeeper)

Form D (BPM 01:01)

Date:

Fund Function Location Program Subject Object

NOTE: Make two copies--one for the Bookkeeper file and one for person requisitioning

Quantity Unit Price Total Cost

$ -

Principal's Signature:

Form E (BPM 01:01)

$ -

$ -

$ -

$ -

$ -

$ -

$ -

$ -

$ -

$ -

$ -

GRAND TOTAL

REQUISITION FOR SCHOOL SUPPLIES

Company

$ -

$ -

$ -

$ -

****Any person ordering supplies without the completion of this form and proper authorization becomes liable for the payment of supplies

he/she orders.****

$ -

$ -

$ -

$ -

$ -

$ -

Budget Code:

Employee/Staff Member:

Description

REQUEST FOR ACTIVITY FUND CHECK

Pay to the Order of: Date: _______________ Vendor #: __________________________ Name: __________________________ Address: __________________________ __________________________ __________________________ Amount: $____________ Purpose or Description __________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________

________________________________ ________________________________ Requested By Date Approved By Date

TO BE COMPLETED BY SCHOOL BUSINESS OFFICE

Account Name

Check Number

Date Paid

Form F (BPM 01:01)

REQUEST FOR REIMBURSEMENT CHECK (This will be paid from the school’s mandated funds. A purchase requisition must be entered in the apscn system.)

Pay to the Order of: Date: _______________ Vendor #: __________________________ Name: __________________________ Address: __________________________ __________________________ __________________________ Amount: $____________ Purpose or Description __________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________

________________________________ ________________________________ Requested By Date Approved By Date

TO BE COMPLETED BY SCHOOL BOOKKEEPER

Are receipts attached?

Date purchase requisition entered

What is the PO number for this payment?

Form F-1 (BPM 01:01)

PROPOSAL FOR FUNDRAISING PROJECT

School:_______________________________________ Beginning Date: ____________________ Proposed: ___________ Organization: Completion Date: ___________________ Actual: _____________ Description of Project: __________________________

Purchase of Inventory

(1)

No. Items to

be Purchased

(2)

Unit Selling

Price

(3)

Expected Revenue

(4)

Cost of

Inventory

(5)

Related

Expenses*

(6)

Projected Profit

(7)

Additional Purchases Approved

Original

1st Add.

2nd Add.

Totals

Actual Per Audit

*Explanation of Column 5: Requested By: Recorded By: Sponsor of Organization Bookkeeper

Approved By: Principal

FORM H (BPM 01:01)

Club/Activity: Date:

Date Received Name of Activity/Event Student Name Amount Paid

Pmt Type (Cash, Check No., or

Money Order)

Total -$

Printed Name: Signature:

Form I (BPM 01:01)

(Teacher/Sponsor)

Elementary School Activity Funds Collection Report

BANK BAG CHANGE OF CUSTODY LOG

________________________________________ SCHOOL NAME

DEPOSIT DATE

BAG NUMBER

DEPOSIT AMOUNT

BAG LOCKED BY

BAG RECEIVED BY

DATE/TIME RECEIVED

BAG/RECEIPT RETURNED

TO

DATE/TIME RETURNED

FORM J (BPM 01:01)

REQUEST TO VOID AN ACTIVITY FUND CHECK STOP PAYMENT REQUESTED: ____YES ____NO

Date of Request: _________________________ School: ______________________ Check Payable to: _________________________ Date of Check: ________________ Amount of Check: $________________________ Check Number: _______________ Budget Unit: _________________________ Object Account: _______________ Description: _________________________ Reason for Voiding:

*Attach supporting documentation including copy of original check or check stub and any additional information to validate the request. Replacement check Issued: Yes or No Replacement Check Number: _________________ Requested By: ___________________________________________________

Bookkeeper

Voided By: ___________________________________________________ Staff Accountant

Approved By: ___________________________________________________ Director of Accounting and Auditing

FORM K (BPM 01:01)

Gate Change Activity Log School:_______________________________ Month:________________________

Date Issued Event

Amount Issued

Verified and Received by: Signature

Verified and Issued by- Initial

Date Returned

Amount Returned

Verified and

Returned by- Initial


Form L (BPM 01:01)


Receipt Book Check Out Log

SCHOOL: Receipt Book Range: - SCHOOL YEARBOOKKEEPER:

Check Out Check In

Date

Teacher/ Sponsor

(Please Print)

Beginning

Receipt Number

(upon receiving

book)

Teacher/ Sponsor

Signature

Bookkeeper

Initial Date

Last Receipt Number

Used (upon returning

book)

Teacher/ Sponsor

Signature

Bookkeeper

Initial

*RETAIN A COPY FOR YOUR RECORDS AND PUT A COPY IN YOUR AUDIT BOX

*ALL RECEIPT BOOKS YOU HAVE ASSIGNED TO OTHERS MUST BE RETURNED TO YOU BY THE END OF THE YEAR Form S (BPM 01:01)

School: Date:

Name: Employee ID:

From: To: Total Hours: Amount:

Event Worked: Date:

Requested by: Date:

Administrator/Principal on Site: Date:

Fund/Source of

Funds Function Program Subject Object

Form T (BPM 01:01)

Vendor/Social Security NumberLocation


Extra Duty Event Payroll Request

Hours Worked


Subject:

Activity Funds: Petty Cash Funds

Memo No.

01:02

Rev. No.

Effective:

08-15-14

Applies to:


Page 1 of 2

PURPOSE To set forth the procedure to cover the use of Petty Cash Funds DEFINITIONS Petty Cash Funds are established in order to provide the school with currency for the purpose of making purchases of minor amounts requiring immediate payment and for emergency needs when it is inconvenient or impractical to issue a check. ESTABLISHING THE FUND Petty Cash Funds are established only with the approval of the Principal. To start the fund, a check shall be drawn on the Activity Fund to the order of the person responsible for the fund. The Petty Cash Fund shall be maintained on an imprest basis, the cashier being reimbursed periodically for expenditures made from the fund. AMOUNT OF FUND The amount established for the Petty Cash Fund shall not exceed $100. The amount of this fund can be changed by approval of the Assistant Superintendent for Business Affairs if such need arises. SIZE OF PAYMENTS All expenditures paid from the fund must be supported with a receipt. Suitable and full description of the item and its intended usage should be shown on the receipt or an attachment accompanying the receipt. All expenditures must have PRIOR approval by the Principal or his/her Designee.


Subject:

Activity Funds: Petty Cash Funds

Memo No.

01:02

Rev. No.

Effective:

08-15-14

Applies to:


Page 2 of 2

REIMBURSING THE FUND The fund will be reimbursed by writing a check from the Activity Fund as often as necessary. All reimbursements to Petty Cash must be made by the last working day of the Fiscal year. LOANS OR ADVANCES Loans or Cash Advances of any nature CANNOT be made from the Petty Cash or any Activity Fund account. “I OWE YOU” must never be used as a means of a temporary loan. Any check received by the Bookkeeper must be deposited the same day received and receipted or next business day if a deposit cannot be made the same day. This does not refer to lunch charges for students. Please see Lunch Charge Policy available under the Families section on the PCSSD main website. Holding checks for parents or ANY school staff member(s) until a future deposit date is considered a serious violation to the Business Procedures Manual and the employee responsible for holding the check will be subject to District disciplinary actions and/or termination.

APPROVED BY: DATE RELEASED:

8-15-14

Denise Palmer Monica Bryant Officers updated 8-23-18

CFO


Date


Subject:

Activity Funds: Accumulation of Funds

Memo No.

01:03

Rev. No.

Effective:

08-15-14

Applies to:


Page 01 of 01

PURPOSE To Provide guidelines on the accumulation of activity funds. ACCUMULATION OF FUNDS Each school accumulates balances that are undesignated and are to be used by the school in such a manner as to benefit the most students. The undesignated funds are recorded in an Activity Account: such as, School Operations, School Pictures, Bookstore, Vending Machines, etc. The majority of such funds should be expended during the school year in which the funds are raised. Unless special approval has been secured from the Superintendent and Chief Financial Officer the balance as of June 30 in the school operations fund may not exceed $6 per student enrolled in an elementary school and $8 per student enrolled in a secondary school. Example: 601 elementary - Balance June 30 cannot exceed $3,606.

1,122 secondary - Balance June 30 cannot exceed $8,976.

Funds in excess of the established year ending balance may be carried forward provided funds are being retained for a specific project. The project must be approved PRIOR to year end by the Superintendent or Chief Financial Officer. Balances as of June 30 will be audited and reported to the Superintendent and School Board. REPORTS Activity Fund receipts and expenditures are a matter of public record and must be made available to the staff, faculty, and patrons. A quarterly report should be made to the school staff and faculty.

APPROVED BY:

DATE RELEASED:

8-15-14

Denise Palmer

Monica Bryant

Officers updated 8-23-18

CFO



Subject:

Field Trips Memo No.

01:04

Rev. No.

Effective:

08-18-11

Applies to:


Page 01 of 07

Please also refer to the Field Trip Guidelines under Electronic Forms, Academic Accountability on our district website.

Learning Services recognizes the instructional field trip to be an important educational tool when designed into the curriculum and used selectively. Proper preparation and follow-up activities are required. Parental permission slips are also required. Educational trips shall be planned and implemented in consideration of the following definition: A field trip is an instructional activity/learning experiences provided outside the regular classroom environment for the specific purpose of clarifying, reinforcing, and/or enriching a particular skill and/or concept. Before groups of students are taken on educational trips away from the school, written permission must be secured from the parent/guardian of each child. No trip may be taken without permission of the principal. The classroom teacher shall accompany and supervise the students of his/her classroom on the field trip bus and at the field trip site. A ratio of 1:20 students per teacher will be utilized unless otherwise specified by the administration. School volunteers and/or parents designated by the school principal may assist the classroom teacher with the supervision of students during the field trip. Approval of official trips will be determined in consultation with the Director of Elementary/ Secondary. The total number permitted applies to trips taken on a school bus or by any other means of transportation. Transportation for field trips shall be limited to approved vehicles. However, restrictions have been placed upon field trips. Due to financial problems, and in order to devote more time to the basics, secondary schools are being asked to reduce the number of instructional field trips substantially. Instructional field trips should be granted within the framework of these guidelines:

1. The activity conducted on the trip should be a continuing part of classroom instruction. 2. An organization such as Family, Career and Community Leaders of America should be permitted to take field trips related to their activities in the state organization because membership in FCCLA is an integral part of Home Economics instruction. Other organizations would not take instructional trips under normal circumstances.


Subject:


01:04

Rev. No.

Effective:

08-18-11

Applies to:


Page 02 of 07

AUTHORIZATION TO MAKE A TRIP For instructional field trips and activity trips involving school time, a trip request form must be completed and approved by the principal and forwarded to the appropriate Director for final approval. Request forms for activity trips on school time should be forwarded directly to the appropriate Director for approval after being approved by the principal. Field trips received less than three (3) weeks prior to the date of the trip will be denied. REIMBURSEMENT FOR GASOLINE PURCHASED On extended trips, the person responsible for the trip will purchase the necessary gas and oil. The bus should be returned with sufficient fuel to make its regular bus run the following day. Receipts will be turned in to the business office for reimbursement. This request may be submitted on a weekly basis. The reimbursement check will be forwarded to the local school and credited to the appropriate account. RESPONSIBILITIES OF THE PRINCIPAL It is the responsibility of the principal to ensure the planning, executing, and paying for field trips. By signing the required “Field Trip Request” the principal is:

• Stating that the field trip is related to the curriculum standards and benchmarks appropriate for the grade level or course. • Indicating that the teacher will make the actual arrangements at the site. • Describing what kind of transportation will be used and how it will be paid for. • Ordering buses (if applicable). • Stating that student safety and accessibility to the trip has been considered. • Asking for approval from the appropriate director.

If the director denies the trip, s/he will call the school or send the paperwork back to the principal. If the trip is approved, the school will be sent the paperwork to finalize arrangements. Until approval is received, no monies may be collected from students.


Subject:


01:04

Rev. No.

Effective:

08-18-11

Applies to:


Page 03 of 07

GENERAL PROCEDURES 1. All field trips must be accessible to all students. All students must be afforded the opportunity to go on the field trip(s). Requests for field trips must be made at least three (3) weeks prior to the date of the field trip. Field trips received less than three (3) weeks prior to the date of the trip will be denied. 2. All student activities which involve any students leaving the campus for schoolsanctioned activities are construed to be field trips and to all within these guidelines – whether or not district transportation or other transportation is used. 3. Since no funds have been centrally budgeted for field trips, each school is responsible for the funding of field trips, with the exception of those field trips which are financed through special programs or curricular departments. NSLA and Title I funds shall not be used for any costs of the field trip if students have been charged. 4. Principals are to thoroughly check all field trip request forms to ensure that the requested information is complete and correct prior to signing them. Principals will be accountable for ensuring that all submitted field trip forms are complete and accurate and that all directives pertaining to field trips are followed. 5. Written parental approval must be given in order for a student to be allowed to participate in a field trip. All documents involving parental approval must be kept on file at the school for at least 30 days after the field trip. 6. An emergency contact number for each student should be provided on the permission slip for all out-of-town trips. 7. A list of all field trip participants including adults for each bus must be submitted to the building principal or the appropriate administrator before the bus leaves. 8. An employee of the District must be designated as the emergency contact person for any field trip which is in progress before or after school hours. The teacher/administrator who is conducting the field trip must have the phone number of the emergency contact person and/or security (490-5807). The emergency contact person must remain available until all students are returned to the school or their home.


Subject:


01:04

Rev. No.

Effective:

08-18-11

Applies to:


Page 04 of 07

9. If an emergency situation should occur the teacher/administrator who is conducting the field trip will notify the emergency contact person when all students have been returned safely to the school or to their homes. 10. If a rental vehicle is used for transporting students:

• Insurance must be obtained for all rental vehicles in which students are driven. Proof of vehicle insurance must be obtained and such proof kept on file in the principal‟s office for 30 days after the field trip.

• The operator of the vehicle must also have personal insurance.

11. If a private vehicle is used for transportation of students: • Parents/guardians must give permission for their child to ride in a private vehicle. • Proof of insurance must be obtained. Such verification will be kept on file for the duration of the academic year. (A copy of the vehicle operator‟s insurance card showing current coverage will suffice.) The vehicle used for the trip and its driver must have the minimum 20/50/15 automobile liability insurance coverage. • A seat belt must be available and used for every passenger and the driver.

12. An appropriate level of chaperones will be used to ensure student safety and maintain proper discipline of the students. This ratio will vary by grade level and the nature of the field trip. All non-district chaperones must have a current background check on file prior to departure of the trip. 13. Cost should not prohibit a student from field trip participation. 14. All travel agencies working with schools must be a member of the American Society of Travel Agents (ASTA). 15. Each bus must have a certified employee with the students. 16. The last day for instructional and incentive field trips will be the second Friday in May of each school year.


Subject:


01:04

Rev. No.

Effective:

08-18-11

Applies to:


Page 05 of 07

Additional Considerations State laws and issues of liability will be considered in planning and implementing field trips. Conditions for the Use of District Vehicles No stops will be made for the purpose of feeding students lunch unless previously requested on the “Field Trip Request” form. No deviations from destination(s) on the “Field Trip Request” form will be made unless prior approval is given by the administrator.

Permission to conduct a field trip which deviates from any one of the guidelines must be obtained from the Director of Elementary/ Secondary.


Subject:


01:04

Rev. No.

Effective:

08-18-11

Applies to:


Page 06 of 07

Elementary Field Trip Guidelines The number of field trips will be limited. This will include field trips from classrooms, PE, art, music, counseling, special education, science and economics.

Pre-K 4 per year Kindergarten 3 per year 1st – 5th Grades 2 per year

This limit applies to trips either on a school bus, in a car, in a van, on foot, or by any other means of transportation. Specialty programs (Alpha, orchestra, foreign language, etc.) will be limited to a total of no more than three (3) per year. Each school will be allowed one (1) field trip per year as Community Service (perform at capitol, go to nursing homes, etc.). Please write „Community Service‟ on line 5 of the field trip form. Overnight field trips (in-state and out-of-state) may be taken. This trip will count in the numbers above – this is not an additional trip. The following must be adhered to:

• Students can lose no more than two (2) instructional days, • Leave forms for employees using „school business‟ leave must be submitted with the form (at least three (3) weeks prior to departure), and • All non-district chaperones must have a current background check on file prior to departure of the trip.

Incentive trips, such as attendance, academic, or behavioral rewards, are limited to one-half day‟s loss of instructional time per semester by grade level. These trips must adhere to the following:

• Requests must be submitted by OCTOBER 1st of each school year to the Director of Elementary. • Title I funds cannot be used to cover any cost associated with an incentive field trip.

Remember

Each student should not exceed a maximum of six (6) field trips per year.

Field trips will not be approved from the 1st day of the second semester until all K-5th state testing is complete.

5th grade students may go on the Central Arkansas Library field trip without it counting toward the limited trips.

Meals consumed on field trips during a designated school day must be provided by the school nutrition division or provided from home.

The three (3)-part “Field Trip Request” form must be used.


Subject:


01:04

Rev. No.

Effective:

08-18-11

Applies to:


Page 07 of 07

Secondary Field Trip Guidelines The number of field trips per class will be limited to two (2) per year. Each PCSSD high school has video conferencing equipment that permits teachers to conduct interactive virtual field trips aligned with curriculum standards from content providers (over 200 experts and professionals) around the world. Encourage teachers to take advantage of this instructional experience. Grant funds are available for virtual trips in 2011-2012 for teachers. Budget constraints are the only limit to the number of virtual trips per year. Competitive-instructional field trips will be allowed to exceed the above maximum, provided the event is approved according to the Arkansas Activities Association (AAA) guidelines. These field trip forms must be submitted three (3) weeks prior. If the exact date is not known, a time frame should be noted and the specific date sent in when known. Senior trips, fun excursions, etc. will not be approved if there is loss of instructional time. These must be taken outside the normal school day. Field trips cannot include any malls, shopping centers (McCain, University, Park Plaza, etc.) Specialty programs (TAG, Fuller Middle, Mills, etc.) will be limited to three (3) per year. Honor trips such as attendance incentive, academic, or behavioral rewards, are limited to missing one day of instructional time per grade/school. These trips must adhere to the following:

Requests must be submitted by OCTOBER 1st of each school year to the Director of Secondary.

NSLA funds cannot be used to cover any cost associated with an incentive field trip. Overnight field trips (in-state and out-of-state) may be taken. This trip will count in the numbers above – this is not an additional trip. The following must be adhered to:

Students can lose no more than two (2) instructional days.

Leave forms for employees using „school business‟ leave must be submitted with the form (at least three (3) weeks prior to departure).

All non-district chaperones must have a current background check on file prior to departure of the trip.

Remember - Field trips will not be approved from the 1st day of the second semester until all 6th-8th

state testing and end-of-course exams are complete. - Meals consumed on field trips during a designated school day must be provided by the

school nutrition division or provided from home. - The three (3)-part “Field Trip Request” form must be used.


Subject:

Activity Funds: Payment of Game Officials

Memo No.

01:05

Rev. No.

Effective:

8-15-14

Applies to:


Page 1 of 1

PURPOSE To set forth District Policy and Procedures for paying Officials for Athletic Events FORMS Game Officials Report GENERAL INFORMATION All Officials are to be paid from the account used for Athletic Gate Receipts. They should be paid by the school hosting the event. A Game Officials Report must be completed by the Building Administrator or Designee and turned in to the school’s Bookkeeper. These reports are to be forwarded by the Bookkeeper to the Business Office no later than December 15th and June 1st. A copy of the report should be kept on file with the Bookkeeper. All game Officials should be paid with a check issued by the Bookkeeper. Each Official should provide a completed IRS Form W-9. Game Officials cannot be paid with cash under any circumstance. Game Officials must complete a timesheet with their name, number of hours worked, signature, and date. The timesheet must be attached to the Check Request before submitting to the Bookkeeper for payment. Game Officials who are employees of PCSSD will be paid through Payroll and appropriate Payroll procedures must be followed.


8-15-14

Denise Palmer Monica Bryant Names updated 8-23-18

CFO


Date


Subject:

Activity Funds: Gate and/or Ticket Receipts Procedures

Memo No.

01:06

Rev. No.

Effective:

08-23-18

Applies to:


Page 1 of 2

PURPOSE To set forth the District policy and procedure for handling Gate Receipts and Tickets from Athletic/Sporting events or fundraising activities GENERAL INFORMATION Gate change, ticket sales money and unused tickets are to be submitted to the Bookkeeper on a

DAILY basis along with all appropriate supporting documentation. Gate change and unused tickets

are to be retained in Bookkeeper’s safe. Money from ticket sales should be deposited DAILY.

Ticket numbers issued and sold for each event should be documented on the Athletic Gate

Receipts Report (Form C). Ticket numbers issued and sold for a fundraising event in which

purchases are $1-$3 should be documented on the Ticket Receipts Report (Form C-1).

All forms and monies submitted must be verified by either the Bookkeeper or Administrator and

placed in a locked bank bag in the Bookkeeper’s safe until deposited.

Bookkeepers must send in a fully completed copy of the Athletic Gate or Ticket Receipts Report

(Form C or C-1) along with their weekly reports to the Activity Fund Accountant. The Receipts

Report must have all appropriate signatures and the bank deposit ticket attached to the report.

RECORDING ATHLETIC GATE SALES

The Athletic Director or individual responsible for collecting gate sales must turn in the Athletic

Gate Receipts Report (Form C) and the Cash Count Sheet (Form B) after each event to the

Bookkeeper. A copy of the sport schedule MUST accompany the cash count sheet. If the game is

cancelled, the Athletic Director has to sign off on the schedule.

The person responsible for gate sales must ensure the Athletic Gate Receipts Report (Form C) is

filled out in its entirety. The form must include the amount of gate change issued by the

Bookkeeper, the beginning and ending ticket numbers, the name and date of the event, and all

appropriate signatures. This should agree with the amount turned in for deposit.


Subject:

Activity Funds: Gate and/or Ticket Receipts Procedures

Memo No.

01:06

Rev. No.

Effective:

08-23-18

Applies to:


Page 2 of 2

The School Athletic Director or designated person collecting gate change and tickets, Bookkeeper,

and Principal must sign the Athletic Gate Receipts Report (Form C). For ticket sale events, the

event sponsor collecting gate change and tickets, Bookkeeper, and Principal must sign the Ticket

Receipts Report (Form C-1).

GATE OR TICKET CHANGE Checks written for gate change for all Athletic or Ticket events must be in an individual’s name and not in the name of the school. Upon issuing gate or ticket change, cash must be kept secured by the responsible party until turned in to the Bookkeeper. Any person handling Athletic or Event Ticket Sales monies MUST be a District Approved Volunteer, or a District Employee. All persons in possession of gate change must sign the Athletic Gate Receipts Report (Form C) acknowledging personal responsibility for the funds while in their custody. Schools may keep gate change on hand in the Bookkeeper’s safe as needed throughout the school

year. The amount of gate change kept on hand will be determined on an individual basis by the

Director of Accounting and Auditing. The approved amount must be documented and emailed to

the Director of Accounting and Auditing and the Activity Fund Accountant.

Gate change issued must be recorded on the Gate Change Activity Log (Form L).


Monica Bryant

Denise Palmer

08-23-18


CFO

Date

Gate Change Activity Log School:_______________________________ Month:________________________

Date Issued Event

Amount Issued


Verified and Issued by- Initial

Date Returned

Amount Returned

Verified and

Returned by- Initial


Form L (BPM 01:01)


Subject:

Activity Funds: Banking Procedures

Memo No.

01:07

Rev. No.

Effective:

08-23-18

Applies to:


Page 1 of 2

Bank Accounts

Bookkeepers and/or Principals must contact the Director of Accounting and Auditing for approval and notification PRIOR to (1) opening/closing a bank account or (2) adding/removing a signer on the account. All school bank accounts must have at least 3 signers. The signers must be the Principal, Assistant Principal, Bookkeeper and Director of Accounting and Auditing. For schools with more than one Assistant Principal, the Principal must designate the Assistant Principal that is able to sign checks in the Principal’s absence and make sure they are a signer on the bank account. For schools without an Assistant Principal, the Principal may designate an office staff member as a signer on the account. A copy of the banking signature cards must be kept secured in the Bookkeeper’s office and a copy will also be kept secured at the Business Office. All bank statements must come to the Business Office. Bank statements for all Activity Funds must come to the attention of the Activity Fund Accountant and all other bank statements come to the attention of the Staff Accountant. Bookkeepers must have on-line access to their school’s bank account. Debit or ATM cards are NOT allowed under any circumstances. In the event of a change in personnel that is responsible for the financial management of school funds (i.e. Bookkeeper, Principal and/or Assistant Principal), the Director of Accounting and Auditing must be notified IMMEDIATELY so that new signature cards can be initiated and other financial instruments can be secured through the bank. Bank Deposits The Bookkeeper is responsible for receipting and depositing all money received from teachers/sponsors DAILY. In the instance where a deposit absolutely cannot be made on the same day, the money must be placed in a locked bank bag and secured in a safe. The deposit must then be made the next business day. If someone other than the Bookkeeper takes the deposit to the bank, a locked bank bag must be used to secure the deposit.


Subject:

Activity Funds: Banking Procedures

Memo No.

01:07

Rev. No.

Effective:

08-23-18

Applies to:


Page 2 of 2

Only the Bookkeeper and the Bank shall have a copy of the key to the locked bank bag. The designated staff member receiving the locked bag must sign a Custody Log form (Form J) which indicates the date, the time, and the bag number used. After deposit is made, the locked bag containing the bank teller’s receipt shall be returned to the Bookkeeper. Bookkeepers must establish a daily cut off time for receiving, counting and receipting money from Teachers/Sponsors or Designated Staff Member in order to allow adequate time to prepare the DAILY deposit. Bookkeepers must have a secured location available on all school premises away from the public and high traffic areas to count money received and to accurately prepare the DAILY deposit. Change CANNOT be issued from funds received by the Bookkeeper for deposit. Funds must be deposited DAILY in the same denomination it was received from the Teacher, Sponsor or Designated Staff Member collecting funds.

PTAs, PTOs and Booster Clubs PTAs, PTOs and Booster Clubs operate as separate entities from the schools. They are responsible for maintaining their own bank accounts and financial activity. PCSSD Bookkeepers are not responsible nor are they allowed to handle the financial transactions and financial reporting of these organizations. Bookkeepers can receive payments and donations from the PTA, PTO or Booster Club when they are issued for a specific school activity, fundraiser, field trip or student supplies. The money must be receipted and deposited into the bank as soon as it is received. PTAs, PTOs and Booster Clubs are not permitted to use the District’s Tax ID number to open up bank accounts or initiate any financial transactions. It is recommended to have the Principal of the school on the PTA or PTO bank account, but they will not be signing checks.


Denise Palmer Monica Bryant 08-23-18

CFO


Date


Subject:

Activity Funds: Securing Funds

Memo No.

01:08

Rev. No.

Effective:

08-15-14

Applies to:


Page 1 of 1

Bookkeeper Safe All schools must have a District approved Safe in the Bookkeeper’s office or secured station away from public access to secure the school’s copy of bank signature cards, checkbooks, deposit instruments, locked cash boxes, locked bank bags and any funds to be deposited into the bank. Access to the Safe is limited to only the school’s Bookkeeper, Principal and/or the Director of Accounting and Auditing. The safe combination and/or key must be provided to the Director of Accounting and Auditing upon initial installation of the safe and anytime the combination is changed or the lock is rekeyed. Please contact the Activity Fund Accountant for information on the District approved safe style and model. When there is a personnel change in the Bookkeeper and/or Principal positions, the combination and lock (where applicable) to the Safe must be changed for security purpose. Please contact the Activity Fund Accountant to inform them of any personnel changes regarding Bookkeepers as soon as possible.


8-15-14

Denise Palmer Monica Bryant Names Updated 8-23-18

CFO


Date


Subject:

Activity Funds: Extended Day Care Policy Memo No.

01:09

Rev. No.

Effective:

07-01-18

Applies to:


Page 1 of 1

PURPOSE To set forth District policy on Extended Day Tuition and Fees collection EXTENDED DAY TUITION AND FEES:

Enrollment/Registration Application Fee $40.00

Monthly Single Session Tuition (Morning OR Afternoon) $175.00

Monthly Double Session Tuition (Morning AND Afternoon) $195.00

Emergency Care

(When space is available-payment due immediately) $25.00Per Session

Late Tuition Payment Fee (After the 10th of each month) $25.00

Late Child Pick-Up (if children are not picked up by 6:00pm) $1.00/ Minute Due immediately at time of pickup GENERAL INFORMATION Extended Day Directors must keep a current copy of the DHS licensure at the school and send a current copy to the Activity Fund Accountant to keep in the Business Office. Extended Day Directors and/or their designee must receipt ALL funds collected for tuition and fees DAILY. Funds should be given to the Bookkeeper DAILY. In the event tuition and fees are collected after normal school hours and the Bookkeeper is unavailable, the money collected should be kept in a locked bank bag and secured until it can be receipted by the Bookkeeper next business day. Bookkeepers are responsible for receipting and depositing funds collected for Extended Day tuition and fees DAILY. They are also responsible for posting these funds accurately into APSCN. ***Funds collected for Extended Day Tuition must be posted to 04200 and funds collected for Extended Day fees are to be posted to their designated revenue code***


Denise Palmer Monica Bryant

07-01-18

CFO


Date

BUSINESS PROCEDURES MANUAL Subject:

Activity Funds: Policy Violation and Disciplinary Actions Memo No.

01:10

Rev. No.

Effective:

07-01-18

Applies to:


Page 1 of 2

DISTRICT FINANCIAL ACTIVITY The accounting and accurate financial reporting of ALL business transactions are monitored and audited by the Business Office. It is the responsibility of the Bookkeepers and School Administration to adhere to ALL District Policies and Procedures in the Business Manual. Accurate records of all financial activity must be maintained in the schools. All financial transactions must be supported with adequate documentation that includes correct amounts, proper account/fund coding, and required approvals and signatures. This information must be kept secured and made available upon request from the Director of Accounting and Auditing without hesitation. Under no circumstance is it permissible to allow bookkeeping responsibilities to be handled by another staff member without PRIOR approval and notification from the Director of Accounting and Auditing. Please refer to the PPC Classified and Certified Manuals for the complete listing of PCSSD Disciplinary Actions policy.


Subject:

Activity Funds: Policy Violation and Disciplinary Actions Memo No.

01:10

Rev. No.

Effective:

07-01-18

Applies to:


Page 2 of 2

PERSONNEL POLICY FOR USER ID AND PASSWORD SHARING FOR E-MAIL AND APSCN SYSTEMS All PCSSD employees are responsible for their individual accounts (email, voicemail, APSCN, etc.) and they must take all reasonable precautions to prevent others from being able to use their accounts. Under no conditions should users provide their user names or passwords to anyone else. Board Policies for Classified Staff - Acceptable Use Policy and Internet Safety Agreement Pages 80-93. Page 86 Violations-A violation of this agreement could result in the loss of privileges, termination, or criminal charges.

Specifically: a. Page 81: Users may not login under a generic or shared password.

b. Page 85 line# 1b: Do not use another’s password or some other user identifier that misleads message recipients into believing that someone other than you is communicating or otherwise using his/her access to the network or the internet. c. Page 85 line# 2: Uses that jeopardize the security of student access and of the computer network or other networks on the Internet are prohibited. For example, do not disclose or share your password with others; do not impersonate another user. d. Page 89 line# 7: Responsibility-Users are responsible for their individual accounts and should take all reasonable precautions to prevent others from being able to use their account. Under no conditions should users provide their passwords to anyone else.

Failure to comply with ALL policies and procedures of the District Business Procedures Manual by any staff member(s) is considered a serious violation and the staff member(s) will be subject to applicable disciplinary actions by the District.


Denise Palmer Monica Bryant

07-01-18

CFO


Date


Subject:

Activity Funds: Payroll and Time Clock Processing Memo No.

01:11

Rev. No.

Effective:

08-23-18

Applies to:


Page 1 of 1

TIME CLOCK PROCESSING Bookkeepers will be set up as an Administrator in the Time Clock system and will only have access to adjust time for those employees utilizing the system in their school. Bookkeepers will be responsible for making these adjustments in a timely manner. Adjustments to employee hours worked may include, but are not limited to missed Punch In/Outs, lunch breaks, sick time and/or vacation time taken or requested. When adjustments are made to an employee’s time in the Time Clock system, the Bookkeeper must keep a record of the employee’s initial request for the correction along with a copy of leave slips, payroll reports and any other employee pay information kept for each pay run. Bookkeepers are NOT allowed to approve leave. They are not allowed to edit missed punches without approval of the principal on the Missed Punch Request Form. Bookkeepers will not be allowed to adjust their own time. The Principal or someone from the Payroll Department will make adjustments to the Bookkeeper’s time when necessary. EXTRA DUTY PAY ALL district employees who work extra duties MUST send their extra duty forms (Form T) to the Payroll Department for payment. Activity checks are NOT allowed to be issued to employees who perform extra duties. This will include Gate Keepers, Time Keepers, Referees, Athletic Officials, etc.


Monica Bryant

Denise Palmer

08-23-18


CFO

Date


Budget Coding: Expenditure Classification Memo No.

02:01

Rev. No.

Effective:

08-23-18

Applies to:


Page 01 of 01

PURPOSE To establish the chart of accounts for proper classification of all expenditures made by the District GENERAL INSTRUCTIONS

The school district utilizes the chart of accounts contained in the Arkansas Financial Accounting Handbook published by the Arkansas Public School Computer Network (APSCN) http://www.apscn.org/ and the Arkansas Department of Education. For help in coding or additional information, contact the Budget Coordinators: Earl Williams 234-2152 or Amy Taylor 234-2095. The following Budget String Format is to be used for coding all expenditures:

FUND/SOURCE OF FUNDS

0000 (4 Digit Number)

FUNCTION

0000

(4 Digit Number)

LOCATION


PROGRAM


SUBJECT

00 (3 Digit Number)

OBJECT

6 _ _ _ _ (5 Digit Number)


Denise Palmer Monica Bryant 8-23-18

CFO


Date


Subject:

Purchasing: Requisitions Memo No.

03:01

Rev. No.

Effective:

08-23-18

Applies to:


Page 01 of 04

PURPOSE

To establish the procedures for creating a purchase requisition in APSCN

Purchase Requisition The electronic form authorized by PCSSD used for the initiation of an on-line Purchase Requisition by the requesting department.

The PR must include the following information: - detailed item/product description to be purchased from the vendor - item catalog # and/or manufacturer’s item number used by the vendor - item color - vendor price quotation number - cost per item & unit of measure i.e. each, set, etc. - appropriate sales tax based on the ship to location unless tax exempt - e-mail address to transmit the purchase order (Insert this information in the NOTES

tab of the purchase req) - Budget unit and account number charged for the expenditure

Purchase Requisition List ALL purchase requisitions plus the vendor price quotation and other supporting documentation related to the purchase must be scanned into a PO PO Folder and saved in the location code used on the purchase requisition. Failure to comply will result in the purchase requisition being rejected for further processing. Purchase requisitions must specifically list and identify all items to be purchased from a vendor. If your product listing exceeds 20 separate line items, please contact the Secretary of Purchasing or the Director of Purchasing for further assistance. You must list each separate and specific item to be purchased from a vendor. Do not reference your order to a “see attached document” or “see attached.” Your order will not be processed.

Purchase Order

The Official PCSSD Purchase Order will be issued from the PCSSD Purchasing Department by the Director of Purchasing. The purchase order will be signed by the Director of Purchasing and forwarded directly to the vendor via fax or e-mail. The District Purchase Order is the official document recognized by the District and issued to a vendor to furnish the goods and/or services as specified on the District Purchase Order.


Subject:


03:01

Rev. No.

Effective:

08-23-18

Applies to:


Page 02 of 04

PROCEDURE: An on-line purchase requisition shall be used for ALL purchases except for:

1. Taxes owed to a government entity 2. Payroll withholdings and employer matching 3. Utilities 4. Telephone monthly charges 5. Postage 6. Rent or lease of property 7. Petty cash reimbursement 8. Contractual obligations on contracts approved by the school board 9. Legal fees approved by the superintendent 10. Reimbursements, not to exceed $500, to employees for budgeted

expenditures approved by the employee’s supervisor and supported by adequate documentation

11. Other purchases approved by the Chief Financial Officer in limited and unusual circumstances when it is not practical to process a Purchase Requisition and Purchase Order. The requestor must provide the “limited and unusual circumstances” that make it impractical to process a Purchase Requisition and Purchase Order.

PREPARATION OF A PURCHASE REQUISITION 1. Click on the icon APSCN PLUS 2. Enter your user name and your password 3. At the APSCN Main Menu, press 1 for Financial Management System 4. At the FMS Selection Menu, press 1 for Financial Management System 5. From the eFinancePlus main menu, select Applications, Purchasing,

Requisition Processing, Requisitions 6. At the Requisition Listing screen, click File New 7. You will be at the New Requisition information screen. The requisition number

will automatically default to the next available number. Use the Tab Key to move from field to field. Complete the required information in the Header Tab. Required fields are marked with an asterisk. Be careful not to press the enter key. Pressing enter is the same as clicking OK and the program will try to save the requisition before it is complete.

8. Next, select your approval code. This will be your school location or a department. Using the tab key, tab to vendor and select a vendor. Note that the spy glass icon on a field, such as a vendor field, indicates the ability to search for required information.

9. When all required fields on the header tab are complete, the cursor will automatically move to the line items tab. Continue completing required fields using the tab key to move between fields.

10. After entering budget unit and account information, click OK to save requisition.


Subject:


03:01

Rev. No.

Effective:

08-23-18

Applies to:


Page 03 of 04

11. Cursor will automatically move back to the commodity field for entering additional line items. Note the change in the line item number on the screen. Enter as many line items as necessary clicking OK to save each one. Click Back when finished. After clicking the Back button, the Header tab will become active again and all line items entered will be listed at the bottom of the screen.

12. Click the Save button on the right side of the screen to save the requisition. Note the other options on the right side of the screen. Users may add additional like items by clicking the Add item button.

13. Click Save on the confirmation box that pops up. 14. Click the Back button when you are ready to Exit the purchase requisition program.

15. Required: Scan all supporting documents to the appropriate PO PO Folder.

Approval Status of the On-Line Purchase Requisition. On-line purchase requisitions require various levels of supervisory approval before

a purchase order can be created by the Purchasing Department. It is important to realize that all of the on-line approvals must be received before a purchase order can be created. Check the status of all purchase requisitions for your approval

path daily. To check the status of a purchase requisition:

1. Go to applications 2. Purchasing 3. Requisition processing 4. Requisitions 5. Enter the requisition number 6. Click Find 7. Highlight the requisition line 8. Click OK – the status field shows the purchase order number if converted 9. For all others click OK a second time – Click on the approval status 10. Make the requested changes, if the requisition has been sent back for correction

and save.

11. Contact approvers if progress is not being made toward full approval.


Subject:


03:01

Rev. No.

Effective:

08-23-18

Applies to:


Page 04 of 04

WAREHOUSE REQUESTS Warehouse requisitions will be entered into APSCN using the Warehouse module. From the eFinance Plus main screen select:

1. Applications 2. Warehouse Inventory 3. Warehouse Administration 4. Requests 5. File 6. New 7. You will be assigned a warehouse req number 8. Chose warehouse W01-Instructional Supplies 9. Enter your name in the field REQUESTED BY 10. Select your SHIP TO location 11. Enter any additional information into the COMMENTS field 12. Click the OK tab if you are ready to move to the order screen 13. Enter the stock number of the item you want to receive (stock numbers are available

from the warehouse catalog booklet) 14. Enter the budget string 15. Enter the account code 16. Enter the quantity of items you want delivered to your location

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

8-23-18


CFO


Subject:

Blanket Purchase Order Memo No.

03:02

Rev. No.

Effective:

08-23-18

Applies to:


Page 01 of 03

PURPOSE

To set forth District policy and procedures on issuance, administration, and payment of blanket purchase orders. DEFINITION

Blanket Purchase Orders: A blanket purchase order is a term contract or a basic agreement between PCSSD and a vendor for a stated period of time and a specific dollar amount. The Blanket Purchase Order shall establish certain terms and conditions under which materials and/or services are delivered. Note: No single purchase or project shall exceed $10,000 without complying with the state bid law. No single purchase or project shall exceed $25,000 without school board approval. Contact the Director of Purchasing to confirm compliance. EFFECT The issuance of a blanket purchase order for repetitively-ordered supplies and services provides discounts for volume buying, reduces the number of costly purchase orders, administrative costs, and paper work. GENERAL INSTRUCTIONS To Initiate a Blanket Purchase Order: Whenever a Department Supervisor is aware of the constant issuing of repetitive purchase requisitions and purchase orders for the same or similar product and/or service, a blanket purchase order can be requested. Blanket purchase orders shall not exceed a term of one (1) year and will terminate on June 30 of each fiscal year.


Subject:


03:02

Rev. No.

Effective:

08-23-18

Applies to:


Page 02 of 03

ISSUANCE

The blanket purchase order will specify the following:

Vendor name

Vendor mailing address including telephone/fax/email address

A general description of the goods or services to be purchased

The name of the department supervisor requesting the blanket purchase

Any information related to the vendor having been awarded a state contract or cooperative purchasing agreement. Tips and Taps or State Contract award numbers must be included in the creation of the purchase requisition.

The using department will order from the vendor specified on the blanket purchase order, giving the blanket purchase order number each time when ordering. When the item is received, a partial shipment form is to be completed and attached to the packing slip, delivery ticket, or invoice and forwarded to the Accounts Payable Department for processing and payment. Partial Shipment forms are available under Electronic Forms-Purchasing on the district website. It shall be the responsibility of the requesting department supervisor to maintain accurate records of the partial draws submitted to the accounts payable department. Also, the departmental supervisor shall be responsible for reviewing the usage of all blanket purchase orders issued to his department. This includes reconciliation with the accounts payable department at PCSSD. BUDGET CODING Each blanket purchase order must contain the proper budget coding for the product or service purchased. This shall be the responsibility of the requesting departmental supervisor. It is possible to have multiple budget codes on a single blanket purchase order. When requesting amounts for blanket purchase orders, an estimate should be made for the total amount to be spent under each budget string. PROCESSING A file will be established in accounts payable for each blanket purchase order. It will contain the blanket purchase order and any changes to that order by the Purchasing Department. Partial shipments, invoices, or correspondence will be filed in their respective folders.


Subject:


03.02

Rev. No.

Effective:

08-23-18

Applies to:


Page 03 of 03

PAYMENT As needed, the invoices and partial shipments are to be attached and processed for payment. If the blanket purchase order has been issued for more than one budget string, the partial payment form must reflect the amounts to be charged to each budget string. All partial requests for payments shall be approved by the department supervisor PRIOR to issuing payment to the vendor by the accounts payable department. OBLIGATING FUNDS Each blanket purchase order encumbers a predetermined dollar amount from the specific budget upon entry into the computer system. Therefore, budget managers must carefully evaluate the overall anticipated cost of the order to avoid an excessive encumbrance. An excessive encumbrance may prevent the use of otherwise useable funds by creating an "artificial obligation."

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

8-23-18


CFO


Subject:

Purchasing: Activity Fund Requests Memo No.

03:03

Rev. No.

Effective:

08-23-18

Applies to:


Page 01 of 01

PURPOSE

To set forth the District policy on activity fund purchases.

PROCEDURES Please also refer to Memo 01:01 Activity Funds: Accounting Procedures page 9 for purchases from activity funds.

No purchase can be made for any school activity or in the name of the school without PRIOR approval from the Principal.

Purchases with a total cost including taxes and shipping of $1,000 or more must be approved by

the Director of Purchasing and approval must be attached. An Activity Fund Purchase

Requisition (Form E) must be submitted to the Principal for approval prior to placing an order or making a pickup purchase. A blank copy of this form has been provided in this manual. The approved Activity Fund Purchase Requisition must be attached to the invoice once it is received from the vendor. Exceptions not requiring the approval of the Director of Purchasing are:

Field Trip Expenses Fundraising merchandise for resale Contractual obligations related to fundraisers or athletic events

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18


CFO


Subject:

Purchasing: Warehouse Catalog Memo No.

03:04

Rev. No.

Effective:

07-1-18

Applies to:


Page 01 of 02

PURPOSE

To set forth District policy on warehouse catalog ordering.

WAREHOUSE CATALOG

The warehouse catalog may be obtained from the Warehouse Coordinator. Prices listed in this catalog are subject to change as they reflect the cost of items already in warehouse inventory. As new items are purchased, the cost of these items will be averaged with the old price (based on amount purchased and amount already in stock), creating the new price actually charged to the school. Only the items listed in the warehouse catalog are available.

CATALOG ORDERING PROCEDURES

1. Log into APSCN.

2. Proceed to Applications > Warehouse Inventory > Warehouse Admin > Request

3. Click on FILE/NEW

4. APSCN will assign a warehouse requisition number at this time. Record this number for future reference.

5. Fields listed in RED are required fields. - At the field WAREHOUSE: select W01 Instructional Supplies. - Next, type your name in the field REQUESTED BY. - At the SHIP TO field, select your school or facility location that you want the items to

be delivered.

6. Click OK tab when you are finished with this screen.

7. Enter the stock number of the item you want to purchase; click the TAB key and enter the budget string; click the TAB key and enter the account number to be used; click the TAB key until you get to the QUANTITY FIELD. Enter the quantity of items you want delivered to your school. Check the Warehouse Catalog to determine the pack of each item sold. For example, 1 box of disposable gloves contains 100 pair of gloves. If you order 1 box, you will receive 100 pair of disposable gloves.


Subject:

Purchasing: Warehouse Catalog Memo No.

03:04

Rev. No.

Effective:

07-1-18

Applies to:


Page 02 of 02

8. When you have finished entering your order, click the OK tab button and your order will be

sent to the warehouse. NOTE: The warehouse delivers to each site once a week and each site has a pre-determined day of delivery. Your warehouse catalog order must be received at the warehouse at least 48 hours in advance of your scheduled delivery date. Otherwise, the warehouse order will be delivered the following week.

APPROVED BY:

DATE RELEASED:

Regena English

Monica Bryant

Denise Palmer

07-1-18

Director of Warehouse


CFO


Subject:

Purchasing: Personal Purchases, Discounts, Memo No.

03:05

Premiums

Effective:

08-23-18

Applies to:


Page 01 of 01

PURPOSE

To set forth District policy on personal purchases, discounts, and premiums

PERSONAL PURCHASES, DISCOUNTS, AND PREMIUMS

1. Purchases may NOT be made for any individual through school account (District accounts, activity accounts, cafeteria accounts, etc.) for convenience, discounts, rewards, points, or any other purpose. This practice invites criticism and charges of impropriety as well as accounting difficulties.

2. Special incentives for purchases--such as, premiums, stamps, coupons, gifts, and points--are

not to be accepted in connection with budgeted activity nor cafeteria purchases. 3. Conflict of Interest: No Board member, officer, or employee of the District shall be interested

financially in any contract entered into by the Board. This shall also preclude acceptance of any gratuities, financial, or otherwise by the above persons from any supplier of materials or services to the District.

4. You must follow the district purchasing and approval guidelines. Please refer to Memo 03:01

in this Business Procedures Manual.

PERSONAL CREDIT CARDS You cannot use personal credit cards as payment of travel for hotels, airline tickets, or car rentals. You cannot use your personal credit card to hold or reserve a hotel room. The PCSSD District Credit Card should be used for these types of travel expenses. The District does not and will not assume any responsibility for the payment of charges on your personal credit card.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18


CFO


Subject:

Instructions for Sale of Warehouse Supplies to Memo No.

03:06

Separate Public Entities Rev. No.

Effective:

07-1-18 Applies to:


Page 01 of 02

PURPOSE

To allow separate public entities to order supplies from the District warehouse.

DEFINITION District: Pulaski County Special School District, Business Affairs. Public Entity: Any county, city, town, state agency, and any other subdivision of the state or

public agency thereof, public authority, public education, health, or other public institution.

Pick List: Computerized report authorizing the warehouse to pull stock for delivery to a

school, district office, or public entity.

GENERAL Any public entity (PE) may order supplies stocked in the PCSSD Warehouse by following District procedures. A. Agreement

1. The PE must sign and return a standard agreement which explains District procedures for the transaction.

2. Payment must be made within thirty (30) days of invoicing. Failure to pay on a timely

basis will result in recession of the Agreement.

3. Orders for items not stocked in the Warehouse will not be accepted.

4. The District standard unit of measure will not be altered.

5. Damaged products must be returned within ten (10) working days.

6. The PE will be responsible for picking up their order and verifying the count. The District will not be responsible for inconsistencies after the PE has removed the merchandise from the Warehouse.


Subject:

Instructions for Sale of Warehouse Supplies to Memo No.

03:06

Separate Public Entities Rev. No.

Effective:

07-1-18 Applies to:


Page 02 of 02

B. Orders

1. The PE will contact the Warehouse Coordinator to initiate an order. The order will be processed on a standard requisition after insuring that they understand pricing and packaging.

2. The PE will send a purchase order to the Warehouse Coordinator. It will be compared

with the requisition and processed to generate a "pick list," if the purchase order is correct.

3. When the order is ready, the PE will be contacted for pickup.

4. The purchase order and signed delivery ticket will be forwarded to the secretary of the

director of accounting and auditing.

5. The Warehouse will maintain an "order" and "pickup" file, and accounting will maintain a billing file.

APPROVED BY:

DATE RELEASED:

Regena English

Monica Bryant

Denise Palmer

07-1-18

Director of Warehouse


CFO

PUBLIC ENTITY ACCOUNT APPLICATION Pulaski County Special School District

I. GENERAL INFORMATION

A. P.E. Name Phone Number Address City State Zip _______

B. Type of P.E: State Municipal School District Other (explain)

II. BILLING INFORMATION A. Billing Address: Name Address City State Zip B. Accounts Receivable Information Contact Person Title Telephone Number

AGREEMENT

PULASKI COUNTY SPECIAL SCHOOL DISTRICT

AND PUBLIC ENTITY

This agreement, made this day of , , between Pulaski County

Special School District (PCSSD) and , a public entity (P.E.) operating

within the State of Arkansas, will establish the procedures for the P.E. (buyer) to purchase

supplies from the PCSSD Warehouse (seller).

1. The P.E. may purchase supplies listed in the PCSSD Warehouse Catalog using the

District catalog number. 2. The price on all supplies will be the same as that charged to District schools. (Prices

will fluctuate when the items are restocked.) All items are bid using PCSSD bidding

procedures. 3. The P.E. will make payment within thirty (30) days of invoicing, failure to pay on a

timely basis will result in recession of this agreement. 4. Damaged products must be returned with ten (10) working days. 5. The P.E. will be responsible for picking up their order and verifying the count.

PCSSD will not be responsible for inconsistencies after the P.E. has taken control.

Director of Purchasing


Name

Title

Public Entity


Subject:

Food Service Purchase Order Requisition Coding Memo No.

03:07

Rev. No.

Effective:

07-01-18

Applies to:


Page 01 of 01

PURPOSE

To set forth District policy and standardize coding on Food Service Purchase Order Requisitions.

PURCHASE ORDER REQUISITION CODING

1. Items which will be added to inventory and carried on the inventory list:

Fund/Source of Funds 8000 Function 3120

Location 080 Program 000 Subject 00 Object Food 66300 Supplies 66100

Important Note: All items which are to be purchased for inventory must have an inventory catalog number on the requisition in the space provided.

2. Items which will not be carried in inventory and will be expended when procured:

Fund/Source of Funds 8000 Function 3120 Location Appropriate School Number Program 000 Subject 00

Object Food 66300

Supplies 66100

APPROVED BY:

DATE RELEASED:

Regena English

Monica Bryant

Denise Palmer

07-01-18 Director of Warehouse


CFO


Warehouse Delivery Route Memo No.

03:08

Effective: 08-20-18

Applies to:

Pulaski County Special School District Page 01 of 01

PURPOSE To set forth the days and routes to be used in the delivery of food, custodial supplies and copy paper INFORMATION Orders need to be requested two (2) days before delivery date or it will be delivered the following week

DELIVERY DAY SCHOOL

Monday

Bates Elementary College Station Elementary Landmark Elementary Mills Middle Mills High

Tuesday

Cato Elementary

Harris Elementary

Sylvan Hills Middle

Sylvan Hills High North

Wednesday

Crystal Hill Elementary

Oak Grove Elementary

Pine Forest Elementary

Maumelle Middle

Maumelle High

Thursday

Clinton Elementary

Oakbrooke Elementary

Sherwood Elem

Sylvan Hills Elem

Sylvan Hills High

Friday

Baker Elementary

Chenal Elementary

Lawson Elementary

Robinson Elementary

Robinson Middle

Robinson High

APPROVED BY:

DATE RELEASED:

Regena English

Monica Bryant

Denise Palmer

08-20-18

Dir of Warehouse/Fd Svc


CFO


Subject:

Purchasing: Fixed Asset Purchases Memo No.

03:09

Effective:

08-23-18

Applies to:


Page 01 of 02

PURPOSE

To establish the procedures for the purchase of a fixed asset

GENERAL INFORMATION

Refer to Memo 06:01 pages 3-5 to determine the classification of a fixed asset.

1. The item including tax and freight should be $1,000.00 or greater to be considered a fixed asset.

2. Items must be coded to the an object/account code in the range of 67000-67999. 3. The Blue PO should be sent to the Fixed Assets Specialist in the Business Office. Please

do not make copies from the pink or white purchase order onto Blue Paper to have the PO processed.

4. All items on a purchase order MUST be received before payment can be processed. You cannot have a partial payment on a fixed asset.

5. Fixed assets cannot be purchased with a credit card or a check request. You must use the purchase order approval process.

6. A record of all fixed assets at your location will need to be kept on file for audit purposes. 7. A fixed asset inventory will be completed each year.

SHIPPING TO YOUR LOCATION

1. Notify the Fixed Asset Specialist when the item has arrived. 2. Send all packing slips and any documentation to the Fixed Asset Specialist immediately

after the item has been received. 3. You must include the Serial and Model Numbers of all fixed asset items. 4. Include on the purchase order the specific location of where the fixed asset item is going to

be located. For example, you would show SHHS/Room 205.


Subject:

Purchasing: Fixed Asset Purchases Memo No.

03:09

Effective:

08-23-18

Applies to:


Page 02 of 02

PROPERTY TRANSFERS AND PROPERTY DISPOSAL

1. If a fixed asset is being transferred from one location to another, you MUST complete a

Property Transfer Form (Form B-121). Please print clearly. The writing must be legible. a. This includes moving an asset from one room/class to another room/class OR from

one school to another school. b. This form must be signed by the Principal before submitting the form to the Fixed

Assets Specialist. 2. If a fixed asset is being disposed, you MUST complete a Property Disposal Form (Form B-

122). Please print clearly. The writing must be legible. a. This form must be signed by the Principal before submitting the form to the Fixed

Assets Specialist.

b. You must have Board Approval before disposing of any fixed asset.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18


CFO


Subject:

Technology: Policy Memo No.

04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 1 of 14

PURPOSE To set forth District Policy on Technology usage. ACCEPTABLE USE POLICY (AUP) AND INTERNET SAFETY AGREEMENT The Pulaski County Special School District (PCSSD) is pleased to offer technology, including, but not limited to: computers, networks, and Internet services. The use of PCSSD technology is a privilege, not a right, and carries with it responsibilities for all involved. PCSSD expects staff to blend the use of technology with the curriculum and to provide guidance and instruction to staff and students in its use. Staff must supervise students‟ use of technology at all times. Staff is responsible for their conduct when using PCSSD‟s technology. The PCSSD Acceptable Use Policy applies to all users of PCSSD‟s electronic communication systems. Users include: • PCSSD Employees • PCSSD Students • Contractors • Consultants • Student Teachers • Temporary Workers • Any third parties that use the system Terms of Agreement In order for a student to be allowed access to a school computer system, computer network, and the Internet, parents must sign and return the attached consent form by the first day of school. Definitions As defined in this policy, the term technology includes, but is not limited to: all computers; printers, digital cameras, document cameras, interactive white boards, projectors, scanners, peripheral equipment; networks; Internet resources, including production of Web content, all forms of Web-based synchronous and asynchronous communication including electronic mail, and file transfer protocol; multimedia, video, cable television, telephone, and fax equipment; language lab equipment; all software and files, including all user files generated from the use of the resources listed herein; as well as the supplies used to maintain technology.


Subject:


04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 2 of 14

The term “staff” includes teachers, paraprofessionals, administrators, permanent substitutes and any adult responsible for supervising students. The term "user" includes staff members and anyone who makes use of PCSSD‟s technology. Access Statement All users authorized to access student information are required to abide by the policies governing review and release of student education records. The Family Educational Rights and Privacy Act (FERPA) of 1974 mandates that information contained in a student‟s education record must be kept confidential and outlines the procedures for review, release and access of such information. Access to student information systems will be granted only to those individuals who have been determined to have a legitimate educational interest in the data. Individuals who have been granted access must understand and accept all responsibilities of working with confidential student records. If the individual loses the data, he/she should inform the appropriate District personnel immediately. All users must sign and return an Acceptable Use Policy Statement before being allowed to use any of the District‟s technology. The Acceptable Use Statement will stay in effect as long as the staff member is employed in the PCSSD. Users are not allowed to use PCSSD‟s technology if a signed Acceptable Use Policy Statement has not been submitted to their school. Users may not login under a generic or shared password. Acceptable Uses The District is providing access to its school computer systems, computer networks, and the Internet for educational purposes only. Regulations for participation by anyone on the Internet shall include, but not be limited to, the following: 1. All users must abide by rules of Network etiquette – Netiquette, including the following:

a. Be polite.

b. Use appropriate language and graphics. 2. All users are allowed to use email, electronic chat rooms, instant messaging, social networking sites and other forms of direct electronic communications for educational purposes only and with proper supervision. All access is controlled via the District‟s Internet content filter and is subject to monitoring at any time by designated District staff.


Subject:


04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 3 of 14

3. Comply with fair-use laws and copyright regulations while accessing the Internet. 4. Understand, recognize, and respect the intellectual property of others. 5. Career development activities. 6. School sponsored email. 7. Approved use of 21st Century Tools including, but not limited to, podcasting, private class chat room experiences, private class to class video-conferencing, private class blogging, and private class wikis. 8. Educational research 9. Comply with fair-use laws and copyright regulations while accessing the Internet 10. Understand, recognize, and respect the intellectual property of others Unacceptable Uses 1. Students may not bypass or attempt to bypass the PCSSD‟s filtering software. 2. Do not swear, use vulgarities, suggestive, obscene, belligerent, or threatening language in any messages or web pages. If a user is the victim of a harsh, critical, or abusive statement, the user should bring the incident to the attention of their immediate supervisor or Director of Technology. Be advised that doing so in school-sponsored email will result in your email being automatically redirected from the intended recipient to the Director of Technology and General Counsel for review. Disciplinary action, as outlined in this policy, may be forthcoming. 3. Do not use personal addresses, personal phone numbers, or other identifying information of students on the Internet. No identifiable photographs will be allowed to be published to the Internet without appropriate written consent. Concerning a student, appropriate written consent means a signature by a parent or legal guardian of the student.


Subject:


04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 4 of 14

4. Users are prohibited from accessing any site on the Internet that is not consistent with the educational objectives of the Division, to include, but not be limited to, social networking sites. 5. Participating in “cyber bullying” such as personal attacks and/or threats on/against anyone including being impolite. 6. Using the network/Internet for any illegal activity, including violation of copyright or other contracts or transmitting any material in violation of any federal, state or local law. 7. Sending, receiving, viewing, or downloading illegal material via the PCSSD computer system. 8. Unauthorized downloading or installing of software to any District electronic devices or any electronic device, such as an mp3 player, brought on to the school grounds. 9. Using the computer system for private financial or commercial gain. 10. Wastefully using resources, such as bandwidth, file space, paper, and ink/toner. 11. Gaining unauthorized access to resources or entities. 12. Using the computer system for commercial or private advertising. 13. Submitting, posting, publishing or displaying any obscene, profane, threatening, illegal, or other inappropriate material. 14. Using the computer system while access privileges are suspended or revoked. 15. Vandalizing the computer system, including, but not limited to, modifying or destroying any other peripheral equipment, or destroying data by creating or spreading viruses and/or by any other means. 16. Forging, intercepting, or interfering with electronic mail messages, except as otherwise provided in this policy.


Subject:


04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 5 of 14

17. Accessing or attempting to access instant messages, non-educational chat rooms, forums that are not school-related, private e-mail, message boards, blogs or wikis that are not school-related, or host personal web pages at any time on the Division LAN or WAN. Exceptions to this shall only include school-approved, teacher-supervised, filtered, archived Internet communication, which occurs during the instructional day. 18. Failing to respect the PCSSD computer system‟s resource limits. 19. Using the computer system to disrupt others. 20. Reading, modifying or deleting data owned by others, except as otherwise provided in this policy. 21. Use of the computer system concurrent with a violation of the code of conduct or violation of any rule or regulation of the school or school system. 22. Users shall not bypass or attempt to bypass the PCSSD‟s security measures through means such as, but not limited to, online proxies, bootable media, IP spoofing, etc. 23. Users shall not intentionally damage the system, damage information belonging to others, misuse system resources, or allow others to misuse system resources. 24. Users shall not alter or vandalize computers, networks, printers, or other associated equipment and system resources. Alteration or vandalism includes, but not limited to, removal of parts, intentional destruction of equipment, attempting to degrade or disrupt system performance, or attempting to make system resources unusable. 25. Users shall not relocate or remove technology equipment (hardware or software) from its location without permission from the PCSSD Technology Department. 26. Users shall not use system resources to distribute or provide personal information or addresses that others may use inappropriately. 27. Users should be aware that electronic mail (e-mail) and all other files stored on PCSSD network are the property of the District.


Subject:


04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 6 of 14

28. Users should not send any messages or create any files that they would not want to be made public. Space restrictions will be implemented according to District guidelines. 29. Users shall maintain a strong password on PCSSD computers, email system, and any other network logins at all times. Failure to Follow Acceptable Use Policy 1. Uses that cause harm to others or damage to their property are prohibited. For example:

a. Do not engage in defamation (harming another‟s reputation by lies);

b. Do not use another‟s password or some other user identifier that misleads message recipients into believing that someone other than you is communicating or otherwise using his/her access to the network or the Internet;

c. Do not upload a work, virus, Trojan horse, time bomb, or other harmful form of programming or vandalism; do not participate in hacking activities or any form of unauthorized access to other computers, networks, or information systems.

2. Uses that jeopardize the security of student access and of the computer network or other networks on the Internet are prohibited. For example, do not disclose or share your password with others; do not impersonate another user. 3. Illegal activities, including copyright or contract violations, shall not be permitted. 4. The Internet shall not be used for commercial, political, illegal, financial, or religious purposes. 5. Threatening, profane, harassing, or abusive language shall be forbidden. 6. Use of the network for any illegal activities is prohibited.

a. Illegal activities include:

i. Tampering with computer hardware or software;

ii. Unauthorized use entry into computers and files (hacking);

iii. Knowledgeable vandalism or destruction of equipment;


Subject:


04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 7 of 14

iv. Deletion of computer files.

b. Such activity is considered a crime under state and federal law. Any use which violates state or federal law relating to copyright, trade secrets, the distribution of pornographic materials, or which violates any other applicable law or municipal ordinance, is strictly prohibited.

7. No user is permitted to knowingly or inadvertently load or create a computer virus or load any software that destroys files and programs, confuses users, or disrupts the performance of the system. 8. No third party software will be installed without approval of the PCSSD Technology and Learning Services Departments. 9. Accessing pornographic or obscene material or using or sending profanity in messages shall be forbidden. 10. The use of anonymous proxies or any site that allows the user to get around content filtering is strictly prohibited and is a direct violation of this agreement. Violations A violation of this agreement could result in loss of privileges, termination, or criminal charges. Minimum Consequences 1st Offense: Warning and documentation in personnel file 2nd Offense: Disciplinary action and formal improvement plan 3rd Offense: Possible suspension and/or recommendation for non-renewal or termination


Subject:


04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 8 of 14

Internet Safety

Parents and Users: Despite every effort for supervision and content filtering, all users and their parents/guardians are advised that access to the electronic network may include the potential for access to materials inappropriate for school-aged students. Every user must take responsibility for his or her use of network and Internet and avoid these sites.

Personal Safety: In using the network and Internet, users should not reveal personal information such as home address or telephone number. Users should never arrange a face-to-face meeting with someone “met” on the Internet.

Confidentiality of Student Information: Personally identifiable information concerning students may not be disclosed or used in any way without the permission of parent or guardian. Users should never give out private or confidential information about themselves or others on the Internet.

Active Restriction Measures: The District will utilize filtering software or other technologies to prevent students from accessing visual depictions that are (1) obscene, (2) pornographic, or (3) harmful to minors. The use of anonymous proxies or any site that allows the user to get around the content filter is strictly prohibited and will be considered a violation of this policy. The school will also monitor the online activities of users through direct observation and/or technological means.

All minors should be educated each year about appropriate online behavior, including cyber bullying, awareness and response, and interacting with other individuals on social networking sites and in chat rooms.

Use of New Web Tools Online communication is critical to our students‟ learning of the 21st Century Skills. Tools such as blogging and podcasting offer authentic, real-world vehicles for student expression. Again, as educators, our primary responsibility to students is their safety. Hence, expectations for classroom blogs, student protected e-mails, podcasts, or other Web interactive use must follow all established Internet safety guidelines. Blogging/Podcasting Terms and Conditions:

The use of blogs, podcasts or other Web 2.0 tools is considered an extension of your classroom. Therefore, any speech that is considered inappropriate in the classroom is also inappropriate in all uses of blogs, podcasts, or other Web 20 tools. This includes, but is not limited to, profanity and racist, sexist or discriminatory remarks.


Subject:


04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 9 of 14

Teachers must monitor all communication on blogs, podcasts, or other Web 2.0 tools that are used in the classroom.

All users using blogs, podcasts or other web tools are expected to act safely by keeping ALL personal information out of their posts.

A user should NEVER post personal information on the web (including, but not limited to, last names, personal details including addresses or phone numbers, or photographs). Do not, under any circumstances, agree to meet someone you have met over the internet.

Comments made on blogs should be monitored and – if they are inappropriate – deleted.

Never create a link to web sites from your blog or blog comment without reading the entire article to make sure it is appropriate for a school setting.

Students using Web 2.0 tools agree to not share their user name or password with anyone besides their teachers and parents and to treat any blogs as classroom spaces.

Users who do not abide by these terms and conditions may lose their opportunity to take part in the project and/or be subject to consequences appropriate to misuse.

Policy Statements The use of the PCSSD‟s computer system is a privilege, not a right, and the Acceptable Use Policy is designed to establish clear guidelines for adult stakeholders who have access to the Public School computer system. Be polite and use proper Network etiquette (the acceptable behavior the Internet community expects its citizens to follow). Use appropriate language Respect both your own privacy and the privacy of others by not giving out personal information. Respect the rights of others by not wasting network resources. Report threatening or harassing remarks or materials to administration. Permission Forms All users (staff members, substitute teachers, guests, and students and their parents) must sign an Acceptable Use Agreement to be eligible to work on any equipment connected to the network. This agreement must be renewed on an annual basis.


Subject:


04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 10 of 14

Acceptable Use Purpose Internet Access

Staff has access to Internet World Wide Web information resources through their classroom, media center, and/or computer lab on any equipment connected to the network. All Internet usage is monitored, and users should expect that their use may be reviewed at any time by the principal or Superintendent.

Staff will be issued an e-mail account for business use.

Teachers and support staff will create a classroom website in accordance with District guidelines. Material placed on a web page must relate to the school, classroom, or program.

Confidential Information Look at IT security for clarification Responsibility Users are responsible for their individual accounts and should take all reasonable precautions to prevent others from being able to use their account. Under no conditions should users provide their passwords to anyone else. Copyright All users must adhere to the copyright laws of the United States (P.L. 94-553) and the Congressional Guidelines that delineate it regarding software, authorship, and copying information. Benefits of Education We are in the 21st Century; our students must learn to utilize the tools and skills necessary to compete in a global economy. Students of today must think critically about global issues, work collaboratively on projects, and understand the significance of intellectual property, fair-use laws, and copyright regulations as they research the world in which they live. The PCSSD computer system, coupled with Internet access, empowers our students to construct authentic meaning from classroom lessons.


Subject:


04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 11 of 14

Enforcing Acceptable Use Policies Privacy Policies Users should not expect privacy in the contents of their personal files on the District or school‟s network; they must realize that any information stored electronically on school owned equipment is subject to Arkansas‟ Freedom of Information Act. The situation is similar to the rights staff and students have in regard to their lockers, desks, or other storage systems. The District reserves the right to monitor, inspect, copy, review and store at any time and without prior notice, any and all usage of the computer network and/or internet usage. Parents of students have the right at any time to request a review of the contents of their children‟s electronic files or a conference with the teacher regarding electronic projects and/or research. Liability Disclaimer The PCSSD makes no guarantees that the functions of the services provided by or through the network will be error-free or without defect. The District will not be responsible for any damage the user may suffer, including but not limited to, loss of data or interruptions of service. The District is not responsible for the accuracy or quality of the information obtained through or stored on the network. The District will not be responsible for financial obligations arising through the unauthorized use of the network. When using the network, one may sense they can more easily break a rule and not be caught. This perception is not accurate. Whenever users access the network or use technology equipment, they leave “electronic footprints.” Thus, the odds of getting caught in violations are really about the same as in the real world or in any other actions or situations. Principal Responsibilities

Include Acceptable Use Policy in student handbook.

Be sure handbooks are distributed to all students.

Treat student infractions of the Acceptable Use Policy according to the school discipline policy.

Keep permission forms on file for one school year.

Identify students who do not have permission to use the Internet to the teaching staff.


Subject:


04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 12 of 14

Insure that teachers are educating students about appropriate online behavior. District Responsibilities

Ensure that filtering software is in use to block access to materials that are inappropriate, offensive, obscene, or contain pornography.

Update the filtering software regularly.

Have Acceptable Use Policy approved by the board and published on the District website. .


8-15-14

Will Reid Denise Palmer Monica Bryant 8-23-18

Chief Technology Officer

CFO


Names Updated


Subject:


04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 13 of 14

SIGNATURE FORMS Staff Agreement The acceptable and unacceptable uses of the District‟s equipment, network and the Internet access are described in this “Acceptable Use Agreement” for the District. By signing this agreement, I acknowledge that I have read, understand and agree to abide by the provisions of the attached Student Acceptable Use Policy. I realize that all the rules of conduct described in this District„s AUP, policies, procedures, and handbooks apply when I am using the District‟s network. Staff Name: __________________________________________________________ Email: ______________________________________________________________ Staff Signature: ___________________________________ Date: ______________


Subject:


04:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 14 of 14

PCSSD Acceptable Use Policy (AUP) and Internet Safety Agreement – Consent Form As a parent or legal guardian of _____________________________________ I have read and understand the Acceptable Use Policy, and I agree to the following: As the parent or legal guardian of the student name above, I grant permission for my son or daughter to use a school computer, electronic device, or network software provided by the Pulaski County Special School District. As the parent or legal guardian of the student named above, I grant permission for my son or daughter to access Internet services provided by the Pulaski County Special School District. As a parent or legal guardian or the student named above, I grant permission for my son or daughter to participate in activities on the Internet such as email, wikis, and social media sites to support the educational goals of the Pulaski County Special School District. Student‟s Name (Please Print): ___________________________________________ Student‟s School: ______________________________________________________ Parent phone number: __________________________________________________ Parent email address: ___________________________________________________ Student Signature: _____________________________________________________ Parent (Guardian) Signature: _____________________________________________


Subject:

Accounting Procedures Memo No.

05:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 1 of 3

PURPOSE To set forth uniformly accepted accounting procedures for any group managing funds collected from the general public for the support of students in the Pulaski County Special School District. GENERAL INFORMATION The school district utilizes the Arkansas Financial Accounting Handbook for Arkansas Public Schools published by the Arkansas Public School Computer Network (APSCN) http://www.apscn.org/ and the Arkansas Department of Education. The handbook is located under the FMS (Financial Management System) link. HANDLING RECEIPTS Turn all receipts in to the treasurer/designated person of the organization as soon as possible. Do not keep funds overnight when it can be avoided. At least two responsible officers of the organization must verify the amount of each Cash Count and each deposit. This is to be done immediately after any fund-raising event and a receipt and deposit slip prepared at that point. RECEIPTS A receipt must be written for all funds received and deposited in the fund. All receipts must identify the source (person responsible) and the project (specific or general). These receipts should be written from a pre-numbered receipt book with duplicate. Give the original to the party from which funds were received, and the duplicate will remain in the receipt book as the permanent record.

Do not erase or change receipts. If an error is made, void receipt and keep the original with the duplicate copy in the receipt book.

In cases involving multiple transactions (receipts from concessions, candy sales, etc.), a Cash Count sheet must accompany all monies--cash and checks. After verification do not make changes to the Cash Count sheet. Write a separate receipt for each Cash Count sheet and a separate Cash Count sheet for each station receiving cash. When tickets are used, write the beginning and ending numbers on the Cash Count sheet.


Subject:


05:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 2 of 3

DEPOSITS After the receipts are written, make a deposit slip that equals the total of the receipts Deposit funds in the bank as soon as possible. Each deposit slip should reflect the receipt numbers included in deposit in case of multiple receipts for deposits (i.e., Receipts #1-4). When a check is received for deposit, endorse it immediately as follows: For Deposit Only to account of (Name of Organization). All checks receipted should be made payable to the organization, never to an individual. DISBURSEMENTS All disbursements must be made by check. Checks must be pre-numbered and require two signatures. Never sign a blank check.

*For all district checks, one signature should be the appointed disbursing officer, the other may be any officer or, in some cases, a person in the organization designated by the president.

*For Activity checks, one of the signatures must be the Principal or Assistant Principal and the other signature must be the Bookkeeper or Designated Staff Member that is a signer on the bank account. .

A check cannot be issued unless supported by a properly approved invoice or check request. The approval may be by initials and date. Reference all invoices with check number, date paid, and project. If no invoice is available, there must be a properly completed Check Request (see Form F-BPM0101). Retain all supporting documents for subsequent audit. POSTING Ledger postings must be current at all times, balanced monthly, and reconciled with bank statement. MISCELLANEOUS Never make a check payable to cash (not even for change). Issue all checks to a company or an individual so that responsibility for it will be evident. For change, prepare a Check Request, designate it "For Change" and make it payable to the person using the change. When depositing, note on Form B Daily Cash Count that deposit includes change issued by check # _____.


Subject:


05:01

Rev. No.

Effective:

08-15-14

Applies to:


Page 3 of 3

VOIDS If an error is made when writing/processing a check, the check and the stub must be marked “VOID” (stamped or written) and retained. Activity Voided Checks: The voided check must be stapled to the back of the check stub with the same number and filed in the Bookkeeper’s folder for voided items. If a check entered into APSCN needs to be voided, the Bookkeeper must complete the Request to Void an Activity Fund Check form (Form K-BPM0101) and attach a copy of the completed check. Do not destroy voided checks. District Voided Checks: A void request must be completed for an accounts payable check (Form N- BPM0503) or a payroll check (Form O-BPM0503). The completed request must be approved by the Director of Accounting before being voided in the APSCN system. The voided check will then be filed in the accounts payable department.

APPROVED BY:

DATE RELEASED:

8-15-14

Monica Bryant

Denise Palmer

08-23-18


CFO

Names Updated

Stop Payment Requested:

Date of Request:

Check Payable to: Date of Check:

Amount of Check: Check Number:

Reason for Voiding:

*Attach supporting documentation

Replacement Check Issued: Replacement Check Number:

Requested By Date

Staff Accountant Date

Director of Accounting and Auditing Date

Form N (BPM 0503)


REQUEST TO VOID ACCOUNTS PAYABLE CHECK

YES NO

YES NO

Stop Payment Requested:

Date of Request:

Check Payable to: Date of Check:

Amount of Check: Check Number:

Reason for Voiding:

*Attach supporting documentation

Replacement Check Issued: Replacement Check Number:

Pay Run #

Requested By Date

Staff Accountant Date

Director of Accounting and Auditing Date

Form O (BPM 0503)


REQUEST TO VOID PAYROLL CHECK

YES NO

YES NO


Subject:

Accounting – Use of School District Credit Cards Memo No.

05:02

Rev. No.

Effective:

08-15-14

Applies to:


Page 1 of 3

PURPOSE To set forth district policy and procedures on issuance, administration, and payment of credit cards. GENERAL INFORMATION The Chief Financial Officer or his designee may authorize the use of school district credit cards to designated district schools and departments. Each school and department will have their own credit card account and will be responsible for reconciling the charges reflected on the credit card statements with the itemized invoices and receipts received at the point of sale. School Principals and Department Directors may have school district credit cards issued to specific individuals within the school or department they manage. Each individual issued a credit card will receive a personalized card that only they may use and that they will be responsible for safeguarding and utilizing in accordance with district policy and procedures. Credit Card Limits Credit Limit Transaction Amount Limit Maximum Daily Transactions District Director $10,000 $9,000 5 School Principal $ 5,000 $4,000 5 Supervisor/Coordinator $ 5,000 $4,000 5 Maintenance $ 5,000 $2,500 10 All Others $ 2,000 $ 900 3 Responsibilities of Cardholder

Accept full personal responsibility for the safekeeping of the credit card and under no circumstances allow another individual to use it to make purchases for any purpose.

Use the card only to purchase goods or services benefiting the school district.

Comply fully with all district policies and procedures regarding the procurement of goods and services.

Under no circumstances shall the credit card be used to purchase: o Alcoholic beverages o Illegal items o Personal items or services o Gifts or donations

Do not incur any credit card charges in excess of the specified credit and transaction limits.

Endeavor to obtain fair and reasonable prices for all purchases charged to the credit card.

Attend all required training sessions pertaining to the use of the credit card.

Immediately report the loss or theft of the credit card. (See #5 of the Credit Card Employee Agreement.)


Subject:

Accounting – Use of School District Credit Cards

Memo No.

05:02

Rev. No.

Effective:

08-15-14

Applies to:


Page 2 of 3

Surrender the credit card upon employment termination, transfer to another school or department, or whenever requested by the School Principal or Department Director.

Retain and submit all invoices and/or cash register receipts as directed by the School Principal or Department Director.

Responsibilities of School Principal or Department Director-or His/Her Designee

Determine the specific individuals who will be issued credit cards and the credit limits and transaction limits applicable to each. (May be less than, but not greater than, the limits shown above.)

On a weekly basis, collect all supporting documentation from all cardholders and reconcile it with the charges reflected in the credit card company’s online statement of activity.

Review all credit card charges for compliance with district policies and procedures. Immediately report any inappropriate or questionable charge to the district’s Director of Accounting and Auditing and Chief Financial Officer.

On a weekly basis, list all credit card charges on an electronic spreadsheet in the format provided by the Business Affairs Office, provide the expenditure budget string for each charge, and submit the spreadsheet electronically to the designated person in the Business Affairs Office. Also submit a hard copy, with supporting documentation attached, via district courier. The electronic spreadsheet and the hard copy with supporting documentation must be received in the Business Affairs Office no later than the Wednesday following the week being reported.

o Charges to be paid from a School Activity Fund will be paid to the credit card company by the Business Affairs Office and charged to Fund 2001, Account 01600 (Due From Other Funds). A check from the School Activity Fund, payable to the PCSSD Operating Fund, will be enclosed with the spreadsheet and supporting documentation sent via district courier to the Business Affairs Office.

o The school will charge the appropriate School Activity Fund budget string when the reimbursement to the PCSSD Operating Fund is made.


Subject:

Accounting – Use of School District Credit Cards

Memo No.

05:02

Rev. No.

Effective:

08-15-14

Applies to:


Page 3 of 3

Responsibilities of the Business Affairs Office

Review the spreadsheets and supporting documentation submitted by Schools and Departments. If necessary, request additional information or documentation needed to show compliance with district purchasing policies and procedures.

Reconcile charges shown on submitted spreadsheets with the credit card company’s online statement of activity. Follow up with the credit card company and/or the school or department to obtain information regarding any credit card charges that are not documented by the school or department.

Implement the credit card company’s “transaction dispute process” whenever necessary to resolve a questionable charge.

Ensure all needed documentation is acquired and all credit card account balances are paid, or appropriately disputed, on or before the payment due date.

Maintain file(s) containing a record of all payments of credit card charges with adequate supporting documentation.

Obtain and review the Credit Card Employee Agreement, sign and return a completed copy to the School Principal or Department Director and the cardholder.

Order the requested credit card(s) with the appropriate credit and transaction limits.

Ensure all amounts charged to Fund 2001, Account 01600 (Due From Other Funds) are reimbursed to the PCSSD Operating Fund.

APPROVED BY:

DATE RELEASED:

08-15-14

Monica Bryant

Denise Palmer

08-23-18


CFO

Names Updated

Pulaski County Special School District Credit Card Employee Agreement

(Provide Copy for Each Signer) Card User Name: ______________________________ School or District Department: ________________________________ Phone #:______________________ E-mail Address: _____________________________ Credit Line: $___________Transaction Maximum: $____________ No. of Daily Transactions: _________ As an authorized and approved holder of a Pulaski County Special School District (PCSSD) credit card, I agree to the following terms and conditions regarding the use and safekeeping of the credit card assigned to me:

1. I accept full personal responsibility for the safekeeping of the credit card assigned to me and that

absolutely no one, other than myself, will be permitted to use the credit card assigned to me.

2. I will be making financial commitments on behalf of PCSSD and will always endeavor to obtain fair

and reasonable prices.

3. I will attend all required training sessions associated with the use of the credit card and agree to

follow all PCSSD policies and procedures pertaining to the use of the credit card.

4. I will not use the district credit card assigned to me for any non-PCSSD official business, or any

unauthorized or personal purchases. Under no circumstances will I use the credit card to purchase

alcoholic beverages, illegal items, or to make gifts or donations.

5. I will immediately report the theft or loss of the credit card to the credit card company by calling 800-

854-7642. I will also immediately notify my School Principal or Department Director and complete the

attached: “Lost or Stolen Credit Card Report.”

6. I will surrender my credit card upon my termination of employment from PCSSD, my transfer to

another school or department, or if requested by my School Principal or Department Director.

7. I understand that any purchases made by me with the credit card will be recorded and reviewed for

the purpose of determining the appropriateness of the purchase and that I will be personally

responsible for any credit card charges that are not for authorized official business of PCSSD.

8. I understand that I am personally responsible for obtaining all original invoices and/or receipts and

submitting them in accordance with PCSSD Business Procedures and any additional rules

determined by my School Principal or Department Director.

9. I understand that failure to follow any of the above listed terms and conditions, or if found to have

misused the credit card in any manner, may result in:

a. Revocations of the privilege to use the card;

b. Disciplinary action;

c. Termination of employment;

d. Criminal charges being filed with the appropriate authority.

______________________ _______________ ________________________ ____________ Employee (printed name) Employee Number Employee Signature Date ____________________________ _________________________________ ____________ School Principal or Director Name Principal or Director Signature Date __________________________ __________________________________ ____________ Director of Accounting/Auditing Name Director of Accounting/Auditing Signature Date

LOST OR STOLEN CREDIT CARD REPORT

Name: ________________________________________ Employee Number: _____________________________ Date and Time Card First Determined Missing: ___________________________ Date and Time Credit Card Company Notified: ____________________________ Are you aware of any unauthorized charges having been made: ______Yes _____ No (If you are aware of unauthorized charges having been made, attach a list of those charges.) Provide a brief statement explaining when you last had the card in your possession and how it possibly was lost or stolen: _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _______________________________ _________

Signature of Cardholder Date


Subject:

Accounting: Voiding Accounts Payable or Payroll Checks

Memo No.

05:03

Rev. No.

Effective:

08-15-14

Applies to:


Page 01 of 01

PURPOSE To set forth the District policy on voiding accounts payable and payroll checks. GENERAL INFORMATION Accounts Payable and Payroll checks may be deemed necessary for voiding. The actual check and stub should be designated “void” (in stamped or written form). If the original check is lost or unable to be returned to the respective department, a stop payment should be issued by the accountant who reconciles the bank statements. For audit purposes, all accounts payable and payroll checks that are voided must be retained with supporting documentation and filed in the respective departments (when applicable). Voided checks should not be destroyed. VOIDING ACCOUNTS PAYABLE CHECKS

- Prior to voiding the check, complete an Accounts Payable Void Form (see Form N). - Attach the completed void form to the original check. If the original check has been

lost, a vendor payment history report must be printed and attached to the void form. - After proper approval, the Accounts Payable Designee will void the check in the

APSCN system, attach the void and stop payment confirmation, and file.

VOIDING PAYROLL CHECKS - Prior to voiding the check, complete a Payroll Void Form (see Form O). - Attach the completed void form to the original check. If the original check has been

lost, a payroll check history report must be printed and attached to the void form. - After proper approval, the Payroll Designee will void the check in the APSCN system,

attach the void and stop payment confirmation, and file. - The documentation will then be filed with the associated pay run of the replacement

check. - The employee receiving a replacement check must complete an Affidavit Form (see

Form P).

APPROVED BY:

DATE RELEASED:

8-15-2014

Monica Bryant

Denise Palmer

8-23-18


CFO

Names Updated

AFFIDAVIT FOR LOSS, DAMAGE, OR NON-RECEIPT OF CHECK

Name of Claimant (Individual or Company): ____________________________________ Address: _______________________________________________________________ Check Number _____________ Amount _____________ Check Date: ____________ Reason for Replacement Check: ____________________________________________ _______________________________________________________________________ NOTE: This affidavit must be notarized if the check amount is $500 or more. I acknowledge that I do not have in my possession the check listed above, drawn on First Arkansas Bank and Trust by the Pulaski County Special School District, which is made payable to me. THAT, I have not endorsed nor received compensation from said check. If the check should come into my possession, I promise to return it to the Pulaski County Special School District without endorsing it. THAT, I understand that if I present the check to a banking facility for payment, it may be returned and I may be charged a returned check fee by the banking facility. THAT, I am entitled to the full and exclusive possession, and no other person or entity has any right, title, or interest in, to, or with respect to the check or the proceeds thereof. I make this statement voluntarily and for the purpose of obtaining a replacement check. _______________________________ Signature of Person Making Statement _______________________________

Printed Name/Official _______________________________

Date

Form P (BPM 0503)

NOTARY ($500 or more)

IN WITNESS WHEREOF, the parties hereto have executing this Affidavit Form. Date: ___________________ __________________________

Signature of Claimant ____________________________ Required Notary Public Signature

My Commission Expires: _____________________ Official Seal Required:


Subject:

Accounting: Expenditures from Petty Cash Memo No.

05:04

Rev. No.

Effective:

08-15-14 Applies to:


Page 01 of 02

PURPOSE To set forth the procedure to cover the use of Petty Cash funds.

DEFINITIONS

Petty Cash funds are established in order to provide currency for the purpose of making

purchases of minor amounts requiring immediate payment and for emergency needs when it is

inconvenient or impractical to issue a check. This fund is not to be used as a change fund.

ESTABLISHING THE FUND

Petty Cash funds are established only with the approval of the Chief Financial Officer. The Petty Cash fund shall be maintained on an imprest basis, the cashier being reimbursed periodically for expenditures made from the fund.

AMOUNT OF FUND

The amount established for the Petty Cash fund cannot exceed $200 for the Business Office and $150 for the Food Processing Plant. The amount of this fund cannot be changed unless approved by the Chief Financial Officer.

SIZE OF PAYMENTS

Each expenditure from the fund must be supported with a receipt. Suitable and full description of the time and its intended use should be shown on the receipt or an attachment thereto.

The maximum amount of an expenditure must not exceed $25. In emergency situations the disbursement may exceed the maximum amount by approval of the Chief Financial Officer or the Director of Accounting and Auditing. Each expenditure must be approved by the Chief Financial Officer, Director of Accounting and Auditing or designee.

REIMBURSING THE FUND

The fund shall be reimbursed by a Request for Check as often as necessary, but it is required that reimbursement be made as of the last working day of the fiscal year

LOANS OR ADVANCES

It is not permissible to make loans of any nature from the Petty Cash fund. "I owe you" must never be used as a means of a temporary loan.


Subject:

Accounting: Expenditures from Petty Cash Memo No.

05:04

Rev. No.

Effective:



Page 02 of 02

AUDIT The Petty Cash fund must be available for inspection by authorized officials. At the time of inspection, the total of the "paid" tickets plus cash must equal the established Petty Cash amount. Any difference must be justified.

APPROVED BY:

DATE RELEASED:

08-15-14

Monica Bryant

Denise Palmer

08-23-18


CFO

Names Updated


Subject:

Accounting: Cafeteria Receipts Memo No.

05:05

Rev. No.

Effective:

07-01-18

Applies to:


Page 01 of 01

PURPOSE To set forth the District policy on the receiving and depositing of all money collected in the school Cafeteria.

Cafeteria Receipts Anyone assigned to receive cafeteria funds must count the money and prepare a cash count sheet. All funds received and the cash count sheet will be delivered to the cafeteria manager. 1. A daily teacher count sheet will be used in elementary schools. 2. All reports must be retained at the school for audit purposes for five years. 3. The deposit slip must agree with the cash count sheets turned in. A copy of the deposit slip

must be attached to the cash count sheets. 4. Cafeteria funds must never be borrowed or loaned for any purpose. Any personal use of

funds (even temporarily) will be considered embezzlement.

5. All cafeteria funds must all be deposited in the bank.

6. Deposits must be made daily (no exceptions).

APPROVED BY:

DATE RELEASED:

Regena English

Monica Bryant

Denise Palmer

07-01-18

Director of Food

Service/Warehouse


CFO


Retainage Withheld from Progress Payment Memo No.

05:06

to Contractors Rev. No.

Effective:

08-23-18

Applies to:


Page 01 of 01

PURPOSE

To set forth District policy on retainage to be withheld from progress payments to contractors

GENERAL

Construction contracts entered into between the District and a contractor will include the statement of District policy concerning progress payments.

POLICY

Pursuant to A.C.A.#22-9-604(a)(1) the District will pay to the contractor payments when due. The District is permitted to retain 10 percent to assure faithful performance of the contract.

Upon certification by the project architect and/or engineer that the construction contract is 50 percent complete, that satisfactory workmanship and progress has been attained and maintained on the contract and with the contractor obtaining written consent of the surety, no further retainage is required to be withheld from the monthly estimates (Act 235, Section 2 and 3).

MATERIALS EXCLUDED FROM RETAINAGE

If the construction contract requires the contractor to purchase and furnish materials and/or equipment that will be stored on the job site or in a bonded warehouse by the contractor, no retainage will be withheld on that amount of the submitted progress payment pertaining to the cost of such materials and/or equipment to the District (Act 1977, No. 235 p.3, page 333).

PAYMENT OF RETAINAGE

Upon substantial completion of the entire work, a sum sufficient to increase the total payments to 100 percent of the contract sum, less such amounts as the architect shall determine for all incomplete work and unsettled claims, shall be made to the contractor.

The retainage payment will not be made by the District until the District has on file in the Business Affairs Division a "Certificate of Substantial Completion" signed by the architect, contractor, and Pulaski County Special School District representative.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18


CFO


Subject:

Accounting: School Bookstores Memo No.

05:07

Rev. No.

Effective:

08-23-18

Applies to:


Page 01 of 01

PURPOSE

To set forth District policy for operating school bookstores.

GENERAL

It is the policy of the District to purchase in quantity items handled by school bookstores. The school bookstores are permitted to resale the item at their cost plus 20 a percent mark-up. DEPOSITS

Deposit receipts from bookstore sales at least once each week or when receipts have accumulated to $25.

MONTHLY BILLINGS

Requisitions for purchases from the Warehouse for the bookstore will be accumulated and invoiced to the school on a monthly basis. Payments are made to Pulaski County Special School District from the schools activity fund.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18


CFO


Subject:

Accounting: Accounts Payable Request for Payment Memo No.

05:08

Rev. No.

Effective:

08-23-18

Applies to:


Page 01 of 01

PURPOSE To set forth procedures and the deadline for requesting payment from the Accounts Payable Department by District employees

DEFINITION

A request for payment is any form or document used to initiate issuing a check to a District employee. A partial listing is provided below. A. Registration Fees B. Purchase Requisition/Check Request C. Local Travel Form D. Travel Reimbursement E. Supplies and Materials

PROCEDURES

Any request for payment must be properly approved before being delivered to the Accounts Payable Department. The requests not properly approved will be returned to the employee requesting payment. Employee Vendor numbers must be included on all requests for payment.

DEADLINE

All requests for payment must be delivered to the Accounts Payable Department before

Friday 4:00 p.m. to insure payment by the following Friday. All properly signed and documented requests received for payment in the Accounts Payable Department by this deadline will be paid the following Friday. Any requests not properly signed or documents attached will be returned for correction.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18


CFO


Subject:

Accounting: Procedures for Affiliated Memo No.

05:09

Organizations

Effective:

08-23-18

Applies to:


Page 01 of 04

PURPOSE To set forth uniform accepted accounting procedures for any group managing funds collected from the general public for the support of students in the Pulaski County Special School District.

GENERAL INFORMATION

The organization should have no less than 3 officers (for example, President, Secretary, and Treasurer). Each organization should maintain a set of books on a single bank account using the minimum set of standards set out as follows. The books and the bank account must be reconciled monthly. It is recommended for the school’s Principal to be on the bank account along with two of the organization’s officers, but the Principal will not be signing checks. A copy of these procedures must be given to the President of the organization annually and the signed documentation of receipt should be kept on file in the Principal’s office. The organization should have an established set of bylaws and copy kept on file in the Principal’s office. The Principal should be an “at large member” of the organization.

RECEIPTS Turn all receipts in to the treasurer of the organization as soon as possible. Do not keep funds overnight when it can be avoided. At least two responsible officers of the organization must verify the amount of each Cash Count and each deposit. This is to be done immediately after any fund-raising event and a receipt and deposit slip prepared at that point. A receipt must be written for all funds received and deposited in the fund. All receipts must identify the source (person responsible) and the project (specific or general). These receipts should be written from a pre-numbered receipt book with duplicate. Give the original to the party from which funds were received and the duplicate will remain in the receipt book as the permanent record.

Do not erase or change receipts. If an error is made, void receipt and keep the original with the duplicate copy in the receipt book. In cases involving multiple transactions (receipts from concessions, candy sales, etc.), a Cash Count sheet must accompany all monies--cash and checks. After verification do not make changes to the Cash Count sheet. Write a separate receipt for each Cash Count sheet and a separate Cash Count sheet for each station receiving cash. When tickets are used, write the beginning and ending numbers on the Cash Count sheet.


Subject:


05:09

Organizations

Effective:

08-23-18

Applies to:


Page 02 of 04

DEPOSITS After the receipts are written, make a deposit slip that equals the total of the receipts (initialed by person verifying receipts). Deposit funds in the bank as soon as possible. Each deposit slip should reflect numbers of receipts included in deposit in case of multiple receipts for deposits (i.e., Receipts #1-4). When a check is received for deposit, endorse it immediately as follows: For Deposit Only to

account of (Name of Organization). All checks receipted should be made payable to the

organization, never to an individual.

DISBURSEMENTS

All disbursements must be made by check. Checks must be pre-numbered and require two

signatures. One signature should be the treasurer; the other may be any officer or, in some

cases, a person in the organization designated by the president. Never sign a blank check. A check cannot be issued unless supported by an invoice approved by the president or vice-president. The approval may be by initials and date. Reference all invoices with the check number, date paid, and project. A properly approved cash register tape will be sufficient. If no invoice (or tape) is available, there must be a properly completed Request for Check (see Form Q attached). If the payment is for services by more than one person, each person receiving payment must sign the Check Request. Retain all support documents for subsequent audit.

POSTING Ledger postings must be current at all times, balanced monthly, and reconciled with bank statement.

Enter all postings in ink. Do not erase. If you make an error, you should draw a single line through the error, enter the correct amount above, and initial. If a receipted check is returned by the bank for any reason (insufficient funds, stop payment, etc.), show the amount of that check as a deduction from the debits on the receipt column. If

the check later becomes collectable, redeposit. Do not issue another receipt.


Subject:


05:09

Organizations

Effective:

08-23-18

Applies to:


Page 03 of 04

MISCELLANEOUS

Never make a check payable to cash (not even for change). Issue all checks to a company or an individual so that responsibility for it will be evident. For change, prepare a Check

Request, designate it "For Change" and make it payable to the person using the change. When depositing, note on Form B that deposit includes change issued by check # _____. If a check cannot be issued because of an error, void the check, cut off signature portion, and

staple check to stub. Do not destroy voided checks. Enter all voided checks on the ledger sheet and referenced "voided." Maintain a monthly file folder or envelope containing all documents for disbursements and

deposit slips supported by Cash Count sheets. Pay all bills monthly.

AUDIT RECORDS All records must be accessible for audit purposes. A committee (appointed by president or elected) of three or four individuals in the organization should audit the books annually and each time a new treasurer accepts responsibility. A report of findings should be given to the organization and the new treasurer, including any problems identified and subsequent resolution of those problems. The committee appointed (elected) about the same time as the other officers, has the authority to examine the books and records any time there are problems. The following records must be available for audit before turning over to the new treasurer: (1) ledger sheets; (2) receipt books; (3) monthly activity folders containing invoices, Check Requests paid, deposits attached to Cash Count sheets, reconciled bank statements; and (4) monthly reports. Financial records including supporting documentation should be maintained for five years and be readily available upon request.


Subject:


05:09

Organizations

Effective:

08-23-18

Applies to:


Page 04 of 04

BANKING

1. The organization should have no less than 3 officers (for example, President, Secretary, and Treasurer). Two of these should be signers on the bank account.

2. It is recommended for the school’s principal to be one of the signers on the bank account along with two of the organization’s officers.

3. The school’s principal should be notified any time changes are made to the organization’s bank account.

4. It is recommended for a copy of the monthly bank statement to be sent to the school’s principal as well as the other organization officers.

5. The organization is not permitted to use the District’s Tax ID number to open up bank accounts or initiate any financial transactions.

6. Debit or ATM cards are NOT allowed under any circumstances.

PTAs, PTOs and Booster Clubs PTAs, PTOs and Booster Clubs operate as separate entities from the schools. They are responsible for maintaining their own bank accounts and financial activity. PCSSD Bookkeepers are not responsible nor are they allowed to handle the financial transactions and financial reporting of these organizations. Bookkeepers can receive payments and donations from the PTA, PTO or Booster Club when they are issued for a specific school activity, fundraiser, field trip or student supplies. The money must be receipted and deposited into the bank as soon as it is received. PTAs, PTOs and Booster Clubs are not permitted to use the District’s Tax ID number to open up bank accounts or initiate any financial transactions. It is recommended to have the Principal of the school on the PTA or PTO bank account, but the Principal will not be signing checks. The organization should have an established set of bylaws and copy kept on file in the Principal’s office. The Principal should be an “at large member” of the organization.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18


CFO

Form Q

REQUEST FOR CHECK

Organization Date

Pay to the Order of:

Name/Company Street Address

City/State/Zip Code Amount

Purpose or Description ___________________________________________________________________________

___________________________________________________________________________ Check Requested By: Check Approved By:

Signature Officer's Signature

Date

Date

TO BE COMPLETED BY THE TREASURER

Account Name

Check Number

Date Paid


Subject:

Accounting: Outstanding/Stale Check Procedures

Memo No.

05:10

Rev. No.

Effective:

08-23-18

Applies to:


Page 1 of 2

PURPOSE To set forth the District policy and procedure for handling Outstanding Checks. GENERAL INFORMATION Outstanding Checks are District or Activity Fund Checks issued which have not been deposited or cashed by the recipient within 30 days. School Bookkeepers should resolve all Activity Fund Checks which are 30 to 60 days outstanding. Those which cannot be resolved within 60 days of being outstanding will be resolved by Accounting Staff in the Business Office. No checks should be reissued until the completed void documentation is received from the Business Office Accounting Staff. CHECKS 30 TO 60 DAYS OUTSTANDING

Bookkeepers will contact the Vendor and document all calls and attempted calls in detail on the

Outstanding Check Call Log (Form R). This form must be filled out in its entirety. In the event

that a check goes over 60 days outstanding, this call log will be provided to the Business Office

Accounting Staff to reference when resolving the check. A copy of the Outstanding Check Call Log

(Form R) is to be submitted to the Business Office Accounting Staff on a Monthly basis.

The Outstanding Check Call Log (Form R) should be used to record, in detail, all communication

with vendors regarding their outstanding checks. After contacting the vendor, submit a Request to

Void an Activity Fund Check (Form K), with all supporting documentation, to the Business Office

Accounting Staff. Once the Void Request has been processed, the completed copy will be returned

to the Bookkeeper, and a new check can be issued. VERIFY all contact information in the vendor’s

profile in APSCN is correct BEFORE re-issuing a check.


Subject:

Accounting: Outstanding/Stale Checks

Memo No.

05:10

Rev. No.

Effective:

08-23-18

Applies to:


Page 2 of 2

Required documentation to submit the Request to Void an Activity Fund Check (Form K)

includes a proof of Stop Payment from the issuing bank and all documentation from the original

check. The Request to Void an Activity Fund Check (Form K) must include a detailed account of

the contact with the Vendor in the ‘Reason for Voiding’ section. If there are any problems with

processing a Stop Payment request at the issuing bank, contact the Business Office Accounting

Staff for a resolution.

Checks Over 60 Days Outstanding

Submit the Outstanding Check Call Log (Form R), all original check documentation, and any

updated contact information not in the APSCN Vendor Profile to the Business Office Accounting

Staff.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18


CFO

Outstanding Check Call Log School: Bookkeeper:

For the Month of:____________________________

Vendor Name Vendor # Phone # Check Date CK Number CK Amount Call Date Result

Form R (BPM0510)

__________________________


Accounting : Accounts Payable Check Distribution Memo No.

05:11

Rev. No.

Effective:

08-23-18

Applies to:


Page 01 of 01

PURPOSE

To set forth District policy on distribution of accounts payable checks.

ACCOUNTS PAYABLE CHECK DISTRIBUTION Accounts Payable checks will not be returned to the person requesting the check or invoice payment, but instead will be mailed directly to the payee from the Accounts Payable Office. Approval from the Chief Financial Officer or designee is required when a situation requires special handling of a check.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18


CFO


Subject:

Property Accounting: Classification of Assets Memo No.

06:01

Rev. No.

Effective:



Page 01 of 05

PURPOSE To set forth District policies and procedures for use in accounting for District-owned property. In accordance with generally accepted accounting principals, the District is required to maintain an inventory of all fixed assets (sites, buildings, and equipment.) Many state and federal funding programs require that an inventory be maintained of certain items purchased with program funds. USES OF INVENTORY Local Level - Equipment and Supplies

! Managing and Controlling Property

! Inventory Management

! Location Control

! Equipment Selection

! Utilization Scheduling and Monitoring

! Maintenance Management

! Purchase Control

! Contracts Management

! Cost Analysis

Planning and Evaluation Activities

! Facility Planning and Space Needs Analysis

! Equipment Needs Forecasting

! Equipment Allocation

! Energy Use and Conservation Studies

! Capital Budget Preparation and Management

! Program Costing

! Safety Planning and Evaluation

! Site Selection


Subject:


06:01

Rev. No.

Effective:



Page 02 of 05

Property-Related Activities

! Insurance Planning and Claims Support

! Cost Control/Cash Flow Management

Use by Local, State, and Federal Government

! Developing Basis for Legislation

! Making Administrative Policy

! Administering Grants, Contracts, and Other Funded Programs

! Conducting Research in the Areas of Improved Educational Methods

and Procedures, Past Practices and Future Trends

! Compiling Reports for Governing Bodies or Funding Sources

! Compiling, Comparing and Evaluating Information for Public

Dissemination INDIVIDUAL RECORDS Individual records are kept on each item. The condition and utilization of such items can be followed more closely, and descriptive information on each item can be recorded. Items which are high theft or casualty potential are also to be individual control items. Individual control offers the capability to track a single item condition and availability closely while group control forfeits the opportunity to focus on an individual item. SUPPLY ITEMS Supply items are recorded as operating expense the year purchased. These calculations can affect calculations of cost of operations, cost per pupil, and amount of state and federal aid to be allocated. To be considered a supply item: 1. It's original shape, appearance, and/or character changes with use. 2. It loses its identity through fabrication or incorporation into a different or more complex unit

or substance.


Subject:


06:01

Rev. No.

Effective:



Page 03 of 05

3. It is expendable if the item is damaged or some of its parts are lost or worn out, it is

usually more feasible to replace the item with an entirely new unit rather than repair it. 4. Reaches the state of uselessness or availability within one year. Nearly all supplies inventoried are put under group control. Such supplies are typically those in which inventory value is significant and would constitute a notable loss if destroyed or stolen. Items which fall into this category are of low individual value but when taken as a group are valuable enough to justify the cost of providing some type of control over their safety, location, condition and distribution. A group should always consist of identical or reasonably similar items. Groups may vary in size and specificity of items included. The advantage of group control over individual control is far more items can be controlled with considerably less time and paperwork. On the other hand very little specific information is available about any given item in the group. CLASSIFICATION OF FIXED ASSETS Items or groups of items are placed on the inventory after considering value, life expectancy, and theft. The inventory is a good business practice, aids in insurance matters, and fulfills a requirement of the school auditors as well as assisting in many reporting requirements. I. Site A piece of land and all improvements to it other than buildings. A. Area of Site

Total number of developed and undeveloped acres (hectares) in a site to the nearest 10th including areas occupied by buildings, walks, drives, parking facilities, and other improvements to site.

B. Ownership of Site

Designation of agency or other entity owning the site.


Subject:


06:01

Rev. No.

Effective:



Page 04 of 05

II. Buildings

A building is one continuous enclosed structure that may or may not be connected with other structures by passageways. It includes the structure itself, together with plumbing, heating, ventilating, mechanical and electrical systems in the structure, and all built-in equipment.

III. Equipment

Equipment is capitalized and recorded in the Fixed Asset portion of the balance sheet if its value exceeds $1,000.00 or is one of the following: computers, printers, copy machines, VCRs, TVs, and office furniture.

An equipment item:

A. Retains its original shape, appearance, and/or character with use.

B. It does not lose its identity through fabrication or incorporation into a more complex unit or substance.

C. It is non-expendable, that is, if the item is damaged or some of its parts are lost or

worn out it is more feasible to repair the item than to replace it with an entirely new unit.

D. Under normal conditions of use including reasonable care and maintenance it can

be expected to serve its principal purpose for at least one year. IV. Built-in (not a fixed asset) A. Integral part of the building-permanently fastened to the building, functions as part of

the building, and causes appreciable damage to the building if removed.


Subject:


06:01

Rev. No.

Effective:



Page 05 of 05

B. Permanently attached to a site and functions as part of the site. Built-in equipment

may be incorporated into a building at the time the building is erected or at a later date. Built-in equipment sometimes referred to as fixed equipment.

APPROVED BY:

DATE RELEASED:

7-15-09

Monica Bryant

Denise Palmer

Officers Updated 8-23-18


CFO


Subject:

Property Accounting: Annual Physical Inventory Memo No.

06:02

Rev. No.

Effective:

07-15-09

Applies to:


Page 01 of 03

PURPOSE

To state policies and procedures to follow in completing annual physical inventory.

RESPONSIBILITY

The responsibility for the accuracy of the inventory rest with the individual building

administrator.

CALENDAR

February Send printout to principals and department heads for correction and verification. April 1 Principals return signed inventory printout to Fixed Assets

PROCEDURES TO FOLLOW IN COMPLETING ANNUAL PHYSICAL INVENTORY

I. New Item

A. Assign Asset ID tag number or use serial number when available B. List all other additional information C. List all other additional information. D. Affix tag to item.

II. Items Listed on Printout but Having Lost Tags

Use a magic marker, etcher, or some other marking instrument to record the Item I.D. Number on equipment (as it appears on printout.)

III. Items Having an I.D. Tag but not Listed on the Printout

Record all information on a separate sheet and attach to the printout.


Subject:


06:02

Rev. No.

Effective:



Page 02 of 03

IV. Items with Wrong I.D. Tag Attached

A. Remove I.D. tag, send the tag to Property Accounting with note attached giving the

reason for return. B. Follow the above procedure for lost tags.

V. Items Which are Duplicated on the Printout

A. Mark the tag number on the printout that represents the duplicate number. (This will be

the number that does not correspond to the I.D. tag on the equipment.)

B. Write DUPLICATE EQUIPMENT in large red letters across the sheet.

VI. Items Listed on the Printout That are not in Your Building

A. Mark the Asset ID number and indicate it is not part of your inventory.

B. State status of the item if know, on the printout or on a separate sheet attached to the

printout.

C. Building administrator should sign printout or sheet.

VII. Items Listed on Printout with Correct I.D., But Having Other Information Incorrect

A. Mark item on printout.

B. Record all information about item on printout or separate sheet.

C. Sign Source Document.


Subject:


06:02

Rev. No.

Effective:



Page 03 of 03

VIII. Items Being Transferred from One Location to Another

School from which item is being transferred should complete a Property Transfer & Disposal form (Form No. B-121). The original transfer form should be submitted to the Business Office.

APPROVED BY:

DATE RELEASED:

7-15-09

Monica Bryant

Denise Palmer



CFO

Please transfer the following item(s):

Purpose of transfer (check one):

Surplus Transfer Store Other

Quantity Serial No.

Original Location (signature) Date Approved by (signature) Date

New location (signature) Date Picked up by (signature) Date

Copy Distribution: Fixed Assets Inventory

Form No. B-121

From: School/Dept:

PROPERTY TRANSFERPulaski County Special School District

*Email: [email protected] or Fax: 501-490-5810*

To: Alli White, Warehouse Coordinator Date:

Items Transferred

Asset Tag/

Property No.Item Description Misc Information

From: To:(School/bldg location) (Room #) (Room #)(School/bldg location)

To: Alli White, Warehouse Coordinator Date:

From: School/Dept.:^^Printed Name of Person Sending Form

Quantity

Asset Tag /

Property No. Serial No. Reason for Disposal

^^Person Sending Form - Signature Date

^^Person Picking Up Items - Signature Date

Date board approved:

Attach the board approval documentation

Scrapped

Sold

Transferred to another location*

Form No. B-122

**FOR WAREHOUSE USE ONLY** (Must have board approval before disposal of a fixed asset)

^^Approved by Supervisor/Dept. Head - Signature Date

METHOD OF DISPOSAL (circle one)

* If transferred to another location, you must also complete the Property Transfer Form, attach to this form, and

send all to Fixed Asset Dept.

Item Description

^^Approved by Supervisor/Dept. Head - Printed Name Date

PROPERTY DISPOSAL FORMPulaski County Special School District

(Send form to: Alli White at email: [email protected] of Fax: 501-490-5810)

List Items Being Disposed


Subject:

Purchase of Federal And State Surplus Property Memo No.

06:03

Rev. No.

Effective:



Page 01 of 01

PURPOSE

To set forth District policy on surplus property.

PURCHASE OF STATE OR FEDERAL SURPLUS PROPERTY

Authorized Pulaski County Special School District personnel may visit and examine surplus property and reserve materials that they may require. Items may be reserved. Items may be reserved at State M & R or Federal Surplus. All departments who receive state and federal surplus are required to maintain records as to use and location.

APPROVED BY:

DATE RELEASED:

08-15-14

Monica Bryant

Denise Palmer

08-23-18


CFO

Names Updated


Subject:

Vehicle Transfer and Disposal Memo No.

06:04

Rev. No.

Effective:



Page 01 of 01

PURPOSE

To set forth District procedures for transferring and disposing of district-owned vehicles assigned to employees other than buses.

FORMS

Form B-120 - Vehicle Transfer & Disposal

PROCEDURES

It is important that the Business Office maintain a current list of all district-owned vehicles. This list is submitted to our insurance company in July of each year for insurance coverage on each vehicle. It is also used for license renewal dates and reporting proper vehicle description when an accident occurs to our insurance company. In order to keep the list current at all times, it is necessary for the Business Office to receive notification of all transfers and disposal of vehicles. Complete the "Vehicle Transfer and Disposal" form any time a vehicle is: 1. Transferred from one department to another. 2. Sent to auction/surplus. 3. Trade-in on a new vehicle. Distribute copies of form to Chief Financial Officer, Property Accounting/Purchasing, new location, and a copy for your files.

APPROVED BY:

DATE

RELEASED:

7-15-09

Monica Bryant

Denise Palmer

Officers Updated

8-23-18


CFO

VEHICLE TRANSFER AND DISPOSAL Pulaski County Special School District

Purpose of Transfer or Disposal(Check One):

Reassignment Auction Salvage Stolen Sold Traded-in ___ Other

Released From (Department)

To (Department or Surplus)

Unit

No.

License

No.

Description

(Year, Make, Model)

Vehicle Identification

Number

Odometer

Reading

Released from Original Location by:

Date

Copy Distribution: Chief Financial Officer

Property Accounting/Purchasing

New Location

File Copy


Subject:

Out-of-District Travel Procedures Memo No.

07:01

Effective:

8-23-18 Applies to:


Purpose

To set forth District policy on reimbursement of out-of-district travel expenses and to outline requirements for the preparation and approval of expense reports for employees of Pulaski County Special School District.

FORMS Form B-109: Travel Approval Request for all out-of-district travel. This form must be used for

preparation of all out-of-district travel and must be attached to leave form and form B-103. A copy of this form will be returned to the employee who is then responsible for making his/her reservations and registering.

Electronic: Purchase Requisition. This form must be done electronically in APSCN. Form B-103: Out-of-District Final Expense Report.

APPROVAL OF TRIP

Travel on District business must be authorized IN ADVANCE. Complete a Travel Approval Request form (Form B-109), attach conference agenda material, and submit to the employee’s

immediate supervisor, appropriate assistant superintendent, and superintendent for approval. No

airline tickets or reservations may be purchased until the trip is approved.

REQUEST FOR PRE-TRAVEL PAYMENTS

Pre-payment for air fare, registration and/or lodging may be made by submission of a Purchase

Requisition with proper documentation attached (i.e.: signed Travel Approval

Request (Form B 109), invoice, copy of registration form, email confirmation etc.) and signed by

the employee’s immediate supervisor and/or others as required by written instructions. Pre-Travel

payments cannot include money for meals and other expenses. Actual expenses of the trip will be offset against pre-travel payments. Unexpended balance of pre-travel payments must be refunded at the conclusion of the trip for which it was obtained or is subject to being withheld from payroll checks. Travel under proper authorization by those who do not obtain pre-travel will be


Subject:


07:01

Effective:

8-23-18 Applies to:


reimbursed on the basis of properly approved Out of District Final Expense Report (Form B-103). Separate payment for air fare, registration or lodging deposits will be made upon

submission of a Purchase Requisition signed by the employee’s immediate supervisor and/or others as required by written instructions. All payment requests must be accompanied by a copy

of a Travel Approval Request (Form B-109) form related to the travel which includes all approved signatures.

OUT-OF-DISTRICT FINAL EXPENSE REPORT Travel expenses incurred on trips outside the District will be reported within ten days after the

conclusion of the trip on the Out-of-District Final Expense Report (B-103). Each report will be signed by the employee and approved by his/her immediate supervisor and appropriate assistant superintendent as authorization that the expenses submitted are reasonable and in accordance

with these instructions. Copies of the signed Travel Approval Request (Form B-109) must be

attached to the Out-of-District Final Expense Report. The supervisor is to determine that the reported expenses are reasonable and to challenge questionable items before affixing his/her approval.

Expense reports which are more than thirty days late (30 days after the conclusion of the trip) on being submitted must be approved by the Chief Financial officer and/or Superintendent.

EXPLANATION OF TRIP

All travel must be justified as a necessary business trip. Travel Approval Request must show the name of the conference, where the conference is being held, dates, the purpose, rationale, and relationship to job responsibilities.

TRANSPORTATION All airline travel will be economy class. The use of charter airplane and helicopter service is not authorized or recognized as a legitimate travel expense.


Subject:


07:01

Effective:

8-23-18 Applies to:


PERSONAL AUTO TRAVEL Reimbursement will be made on the basis of .42 cents per mile (see Memo No. 07:03). The use of personally-owned cars for trips on District business where the destination is in excess of 150 miles must be approved in writing, in advance, by the Chief Financial Officer. When the auto travel is authorized, the expense report will show the cities visited and the accepted AAA mileage between cities. Overnight lodging and subsistence en route will not be reimbursed if the request is for the personal convenience of the employee. If the request is for the benefit of the District, lodging and subsistence en-route will be allowed.

RENTAL CARS The rental of cars is discouraged unless it is for the benefit of the District. When used, the rentals will be limited to standard sedans or compacts and the charge supported by a receipt. Insurance on rental cars is covered under the District’s fleet automotive coverage. When renting a vehicle decline the “Collision Damage Waiver”, sometimes headed “CDW”. Also, the District will not pay for the “Personal Accident Insurance”, sometimes headed “PAI”; therefore, you should decline all coverage offered.

AIRPORT LIMOUSINE AND TAXI Most airports have limousine service available to hotels and in town terminals and usually the fare is considerably less than individual taxis. Employees are expected to use the service resulting in the lower cost to the District. Usually this would be the limousine service unless several employees are traveling together. Taxi or limousine fares are to be explained, showing points of

travel. Receipts for taxi or limousine fares of $3 or more are required.

In lieu of limousine or taxi, you are eligible to be reimbursed at the rate of .42 cents per mile for use of a personal car to and from the airport plus a reasonable amount for airport parking on trips

not exceeding four days. Receipts for airport parking of $10 or more are required.

MISCELLANEOUS Charges for registration fees, purchased professional materials, telephone, postage fee for traveler’s checks, etc., for necessary business purposes, when properly explained and supported, will be reimbursed. Expense reports will show the names and company affiliation of persons contacted by long distance telephone.


Subject:


07:01

Effective:

8-23-18 Applies to:


RECEIPTS All expense reports must be supported by receipts for hotels, motels, rental cars, and any other allowable expense where receipts are required.

DEFINITION OF AN EXPENDITURE AND REQUIRED RECEIPT INFORMATION A receipt, to be considered sufficient to support an expenditure, must show the amount, date, name of the establishment, and itemization of the expenditure. Charges for a single expenditure cannot be split to avoid the necessity of a receipt.

PERSONAL CREDIT CARDS You cannot use personal credit cards as payment of travel for hotels, airline tickets, or car rentals. You cannot use your personal credit card to hold or reserve a hotel room. The PCSSD District Credit Card should be used for these types of travel expenses. The District does not and will not assume any responsibility for the payment of charges on your personal credit card.

SUBSISTENCE The District expects these expenditures to be in line with those a reasonable and prudent person makes when traveling on personal trips. It is the supervisor’s responsibility to ascertain that the amounts charged are reasonable and in the best interest of the District before affixing his approval. Reports bearing amounts that are considered unreasonable by the Business Office will be returned to the supervisor for explanation, justification, and/or additional approvals. While in travel status, the Federal Per Diem rate for meals can be claimed for reimbursement without a receipt.

MEAL REIMBURSEMENT A daily per diem rate will be paid for travel requiring overnight lodging. The General Service Administration (GSA) per diem rates established for destinations within the Continental United States for meals and incidental expenses will be used for reimbursement. Meals and incidental expenses for the first and last day of travel will be reimbursed at 75% of the daily per diem rate. There will NO meal reimbursement for one-day trips.


Subject:


07:01

Effective:

8-23-18 Applies to:


NON-ALLOWABLE ON EXPENSE REPORTS This is a partial list of some of the non-allowable expenses. It is not intended to be all-inclusive. 1. Loss or Theft: Loss of money or damage or loss of personal property is not a reimbursable

expense. 2. Medical Expense: Medical expenses while in travel statusBsuch as, doctor or medicineBis

not a reimbursable expense. 3. Travel Insurance: Travel insurance on trips made on behalf of the District is not a

reimbursable expense. 4. Alcoholic beverages.

5. Meal reimbursement to employees when travel does not involve overnight stay away

from the employee’s home.

GENERAL Strict adherence to the stated policy and instructions will assist your supervisor, expedite the clearance of expense reports, and prevent the necessity of returning reports that do not conform. Please supply all applicable information.

Note: Out-of-district travel will NOT be reimbursed without an approved and signed Travel Approval Form (Form B-109).

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

8-23-18


CFO

Where Dates of Trip

Expenses Amount

Registration Fee

Other (Explain)

$0.00

Employee acknowledges personal reimbursement to the district via payroll for any expenses paid by

the distict in advance due to non-attendance by the employee other than medical emergency or death

in the family. Reimburseable expenses include but are not limited to conference, hotel, flight

reservations and any fees associated with changes in reservations or cancellations

Date Asst. Supt. Date

Supervisor/ Date Date Superintendent Date

Department Head

Employee

Explanation

Estimate of Expenses

Travel

Total Estimated Expenses

Meals

Lodging

Budget String:

Revised 8-25-16 Form B-109

Position

This form must accompany a Request for Leave form and prior approval is required for all out-of-district travel

at least three (3) weeks prior to trip. No tickets or reservations may be purchased until trip is approved.

Address

TRAVEL APPROVAL REQUEST Pulaski County Special School District

Date

Employee

Conference

Name of Conference

Purpose, Rationale, Relationship to Job Responsibilities

Name

for payment of hotels, registration, and Out-of-District Expense Report (Form No. B-103)

Copy of conference agenda must be attached.

No expenses should be incurred prior to approval of the trip.

Copy of approved Travel Approval Request form must accompany the Requisition (Form No. B-105)

Fund-Function-Location-Program-Subject-Object

Dept./School

Approve

Disapprove

Approve

Disapprove

Approve

Disapprove

Name Week Ending (Saturday)

Address Location

Position

Date Registration $ Hotel $ Cash $ Transportation $ Total

$0.00

$0.00

$0.00

$0.00

$0.00

Sunday Monday Tuesday Wednesday Thursday Friday Saturday

From Date

Time

Place

To Date

Time

Place

Breakfast

Lunch

Dinner

Incidental Expenses

Daily Per Diem

Subtotal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Registration

Transportation

Hotel

Ground Transp.

Miscellaneous*

Subtotal $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Daily Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

*Explanation: $0.00

$0.00

$0.00

Date Assistant Superintendent Date

Date Chief Financial Officer Date

Fund/Source

of Funds

Payee

Balance Due Employee

FINAL EXPENSE REPORTPulaski County Special School District

(Revised 8-25-16) Form B-103

Itinerary

Expenses (Use Federal Per Diem by City)

Total Advance Payments

ObjectLocation SubjectProgram

OUT-OF-DISTRICT TRAVEL

Function Vendor Number or Employee ID #

Balance Due District

Payment to Vendor(s) (This information must also be entered below)

Department Head/Supervisor

Total Expenses

Employee

Copy of approved "Travel Approval Request" must accompany this report.


Subject:

Reimbursable Expenses to Board Members Memo No.

07:02

Rev. No.

Effective:



Page 01 of 02

PURPOSE

To set forth District policy on reimbursement of expenses to members of the School Board.

BOARD POLICY

It is the policy of the District to reimburse Board members for expenses incurred in performance of official duties.

REIMBURSABLE EXPENSES

Actual expenses incurred in traveling on District business is reimbursable. Board members are encouraged to attend conventions and seminars. Actual expenses incurred are reimbursable. The facilities and staff at the Administrative Building are available at any time to any Board member to conduct official business. However, it is recognized that other expenses such as intra-zone telephone calls within our District, postage, local travel, etc., will be incurred and are reimbursable.

RECEIPTS

All expense reports must be supported by receipts for hotels, motels, rented cars, and any other allowable expense where receipts are usually available and, in any event, must be attached for any expenditure of $25 or more.

DEFINITION OF AN EXPENDITURE AND REQUIRED RECEIPT INFORMATION A receipt, to be considered sufficient to support an expenditure, must show the amount, date, name of establishment, and itemization of the expenditure. The IRS regulations require a receipt for each separate expenditure of $25 or more, excluding tips as support of the charge on an expense report. This requirement cannot be avoided by concurrent or repetitious expenses of a similar nature occurring during the course of a single event. An employee may show in the subsistence section that portion of the entertainment applicable to his meal. However, if in the aggregate his portion and that of the persons entertained equals or exceeds $25, a receipt must accompany the expense report. Charges for a single expenditure cannot be split to avoid the necessity of a receipt.


Subject:

Reimbursable Expenses to Board Members Memo No.

07:02

Rev. No.

Effective:



Page 02 of 02

PREPARATION AND REVIEW

Board Members who incur reimbursable expenses should request reimbursement at least semi-annually. The Superintendent and/or Chief Financial Officer will review for compliance with the Business Procedures Manual.

APPROVED BY:

DATE RELEASED:

7-15-09

Monica Bryant

Denise Palmer



CFO


Local Travel - Reimbursement for Mileage Claimed Memo No.

07:03

for Travel Within PCSSD

Rev. No.

Effective

08-23-18

Applies to:


Page 01 of 02

PURPOSE

To set forth District policy on the accepted number of miles that can be claimed when using personal automobiles.

FORM

Local Travel Report, Form B-102

TRAVEL WITHIN DISTRICT

The following chart must be used in determining number of miles that can be claimed between the District Administration Building and the following destinations:

School Distance School Distance

Adkins Elementary School

18

Mills University Studies High School

.06

Adult Learning Center

10

Auxiliary Services (Fuller Annex)

0.06

Oak Grove Elementary School

14.99

Baker Elementary School

15.44

Oakbrooke Elementary School/

15.2

Bates Elementary School

4.6

Pine Forest Elementary School

21.14

Cato Elementary School

18.03

Robinson Elementary School

22.56

Clinton Elementary School

14.82

Robinson Middle School

21.97

College Station Elementary School

5.57

Robinson High School

22.33

Chenal Elementary School

19.21

Crystal Hill Elementary School

14.83

Sherwood Elementary

13.83

State Department of Education

7

Mills Middle School

.12

Sylvan Hills Elementary School

13.68

Harris Elementary School

12.42

Sylvan Hills Middle Schools

14.69

Sylvan Hills High School

14.54

Sylvan Hills High North

19.11

Landmark Elementary School

7.51

Lawson Elementary School

20.25

Maumelle Middle School

20.31

Maumelle High School

18.58

Transportation North

20

Transportation South

6


Subject:

Local Travel - Reimbursement for Mileage Claimed

Memo No.

07:03

for Travel Within PCSSD

Rev. No.

Effective

08-23-18

Applies to:


Page 02 of 02

The odometer readings must be used when the destination is not listed on the above chart. The mileage claimed for reimbursement must be shown on the "Local Travel Report" (Form B-102).

MILEAGE REIMBURSEMENT Reimbursement will be made on the basis of the Arkansas State mileage reimbursement rate which is currently $0.42 cents per mile.

IN-DISTRICT TRAVEL GUIDELINE/PROCEDURES Staff members who are required to travel from building to building during the regular work day will be reimbursed at the same rate as the Arkansas State mileage reimbursement rate. The reimbursement will only be for required daily travel from one building to another. Mileage will only be paid for one way between buildings, unless the employee is required to travel back to his/her beginning location during regular work hours. It will be the employee’s responsibility to get from home to work and from work back home. The employee will be responsible for submitting an in-district travel form at the end of each month for reimbursement. Travel time between schools will not be required during a teacher’s lunch period or a teacher’s preparation period.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18


CFO

Form B - 102

(Rev. 3/12/13)

MILEAGE

NEAREST MILE

EMPLOYEE IDENDTIFICATION

FUNCTION LOCATION PROGRAM SUBJECT OBJECT

Mileage is based on Mapquest 2013 shortest distance suggested route

USED FOR ONLY LOCATIONS ON CHARTS IN THE BUSINESS PROCEDURE MANUAL

$0.42

-$

0

NUMBER

FUND/SOURCE

OF FUNDS

DATE PURPOSE OF TRIP FROM

APPROVED BY

SCHOOL/DEPARTMENT

PERIOD ENDINGSUBMIT DIRECTLY TO YOUR DEPARTMENT HEAD FOR APPROVAL

I CERTIFY THAT THE TRAVEL ON THIS REPORT WAS AUTHORIZED IN

ACCORDANCE WITH DISTRICT POLICY

SIGNATURE OF EMPLOYEE

LOCAL TRAVEL REPORTPulaski County Special School District

TO

ACCORDANCE WITH DISTRICT TRAVEL POLICY

I CERTIFY THAT I HAVE REVIEWED THIS REPORT AND APPROVE IN

NAME

Form B - 102A

(Rev. 09/12/13)

MILEAGE

NEAREST MILE

Adm.

FUNCTION LOCATION PROGRAM SUBJECT OBJECT

MAP QUEST MUST BE ATTACHED FOR EACH TRIP

$0.42

$0.00

SCHOOL/DEPARTMENT

PERIOD ENDING

I CERTIFY THAT I HAVE REVIEWED THIS REPORT AND APPROVE IN

APPROVED BY

0.00VENDOR

NUMBER

FROM

FUND/SOURCE

OF FUNDS

SIGNATURE OF EMPLOYEE

ACCORDANCE WITH DISTRICT TRAVEL POLICY

OTHER LOCAL TRAVEL REPORTPulaski County Special School District

NAME

TODATE PURPOSE OF TRIP

SUBMIT DIRECTLY TO YOUR DEPARTMENT HEAD FOR APPROVAL

I CERTIFY THAT THE TRAVEL ON THIS REPORT WAS AUTHORIZED IN

ACCORDANCE WITH DISTRICT POLICY


Subject:

Reimbursement of Expenses to Attend Professional Memo No.

07:04

Meetings Rev. No.

Effective:



Page 01 of 02

PURPOSE

To set forth District policy on out-of-state travel to attend professional meetings

GENERAL

The District encourages professional growth and believes participation in professional and technical meetings are a motivational force in assisting the staff development program of Pulaski County Special School District

AUTHORIZATION FOR TRIP

Authorization to attend professional and technical meetings must be approved in advance of attending the meeting by the employee’s immediate supervisor and assistant superintendent.

REIMBURSABLE EXPENSES

Reimbursement of expenses will be in accordance with Section 07: Travel in this Business Procedures Manual.

PROCEDURE

Any deviation from this policy must be approved, in advance, by the Superintendent.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18


CFO


Subject:

Travel Procedures – Nonexempt Employees

Compensation for Hourly Employees

Memo No.

07:05

Effective:

8-25-16 Applies to:


Page 01 of 01

PURPOSE The purpose of this procedure is to state the pay rules that apply to nonexempt employees when traveling on district business. It is the intent of the district to limit the travel of nonexempt employees when it would be feasible to send an exempt employee. Employees in positions classified as nonexempt under the Fair Labor Standards Act are eligible for compensation for the time they spend traveling. The compensation an employee receives depends on the kind of travel and whether the travel time takes place within normal work hours.

TRAVEL TIME DEFINED “Travel time” is defined as the time the employee is a passenger on an airplane, train, boat, bus, or automobile.

NORMAL WORK HOURS DEFINED FOR TRAVEL PURPOSES

“Normal work hours,” for the purposes of this procedure are defined as the employee’s regularly scheduled work time. This definition applies to normal workdays (Monday through Friday) and to weekends (Saturday and Sunday).

TRAVEL TIME WITHIN NORMAL WORK HOURS Any portion of authorized travel time that takes place within normal work hours (defined as above; for example 8:00 a.m. to 4:30 p.m.) on any day of the week, including Saturday and Sunday, is treated as work hours. Travel time within normal work hours will be paid at the employee’s regular hourly rate and will be factored into overtime calculations.

TRAVEL TIME OUTSIDE OF NORMAL WORK HOURS Any portion of authorized travel time outside of normal work hours on any day of the week, including Saturday and Sunday is not compensable.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

8-25-16


CFO


Subject:

Conference/Lectures/Meetings and Trainings Policy:

Nonexempt Employees - Compensation for Hourly

Employees

Memo No.

07:06

Effective:

8-25-16 Applies to:


Page 01 of 01

PURPOSE The purpose of this policy is to state the pay rules that apply to nonexempt employees under the Fair Labor Standards Act when attending lectures, meetings and training programs.

NORMAL WORK HOURS DEFINED “Normal work hours,” for the purposes of this procedure are defined as the employee’s regularly scheduled work time. This definition applies to normal workdays (Monday through Friday) and to weekends (Saturday and Sunday).

LECTURES, MEETINGS, CONFERENCES AND TRAINING PROGRAMS

Attendance at lectures, meetings, conferences, training programs, and similar activities is not counted as working time if all four of the following criteria are met:

Attendance is outside of the employee’s normal working hours.

Attendance is voluntary.

The course, lecture, or meeting is not directly related to the employee’s job.

The employee does not perform any productive work during such attendance.

Functions associated with lectures, meetings, conferences, training programs, and similar activities outside of normal work hours (defined as above) on any day of the week, including Saturday and Sunday that meet the four criteria above are not counted as working time. Examples are as follows:

Networking Receptions

Evening Meals and Entertainment

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

8-25-16


CFO


Subject:

PURCHASE CARD (P-CARD) – TRAVEL PROCEDURE Memo No.

07:07

Effective:

8-25-16 Applies to:


Page 01 of 01

PURPOSE The Chief Financial Officer or his/her designee may authorize the use of school district Purchase Cards (P-Cards) to employees. Each employee given authorization to use a school district P-Card will be allowed to check out a P-Card upon the submission of all required authorizations and documentation. Each employee will be responsible for the timely submission of all receipts of the charges reflected on the P-Card statement. Employees will be responsible for safeguarding and utilizing P-Cards in

accordance with district policy and procedures.

P-CARD LIMITS P-Card limits and restrictions will be determined based upon the purchasing needs of the P- user.

RESPONSIBILITIES OF P-CARD USER Accept full personal responsibility for the safekeeping of the P-Card and under no circumstances

allow another individual access to make purchases for any purpose.

Use the P-Card to charge all travel expense. Any business paid charges not paid by the P-card

will not be reimbursed. For example, purchases made with cash or a personal credit card. No

reimbursements will be made for charges to an employee’s personal card.

Comply fully with all district policies and procedures regarding the procurement of goods and

services.

Under no circumstances shall the P-Card be used to purchase:

o Alcoholic beverages

o Illegal items

o Personal Items, personal services, or items for other people

o Gifts or donations

Do not incur any P- Card charges in excess of the specified credit and transaction limits.

Endeavor to obtain fair and reasonable prices for all purchases charged to the P-Card.

Attend all required training sessions pertaining to the use of the P-Card.

Immediately report the loss or theft of the P-Card. (See #5 of the P-Card Employee Agreement.)

Return the P-Card within one business day of the completion of travel along with your final

expense report, all receipts, and supporting documentation.

Retain and submit all invoices and/or cash register receipts as directed by the Business Office.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

8-25-16


CFO


Subject:

Insurance Coverage – Claim Procedure Memo No.

08:01

Effective:

12-5-18 Applies to:


Page 01 of 02

CLAIM PROCEDURE

Burglary, Theft, & Vandalism

Report all thefts, vandalism, etc., to police immediately upon discovery Complete the ASBA- Property Loss Report and the Inventory Loss Report. Distribute copies of report as follows: (1) Security/Safety Coordinator, (2) Chief Financial Officer (insurance claim processing), (3) Assistant Superintendent, and (4) School File. Building and Contents Loss Report Call Maintenance Department and/or Assistant Superintendent immediately to report damage to building. Complete the ASBA- Property Loss Report and the Inventory Loss Report for damage to building caused by fire, storm (lightning), wind, hail, frozen pipes, water leaks, etc. If loss caused by lightning, complete the ASBA – Affidavit for Lightning Loss. Send a copy of these reports to the Chief Financial Officer for insurance reporting and the Assistant Superintendent for Support Services. Pulaski County School Accident Report Complete the ASBA – Vehicle Loss Notice report within three days of accident. Distribute copies to (1) Business Affairs-- insurance reporting copy, (2) Support Service, (3) Pupil Personnel, and (4) School File.

INSURANCE REPORTING

Report all losses promptly to the Chief Financial Officer’s office immediately even though some uncertainty may exist as to whether or not insurance is provided. The Business Office will notify insurance carrier and process all insurance claims. After reports have been completed and distributed, complete requisitions for replacement of items lost in incident and forward to the Chief Financial Officer. Note the loss and date of loss on each requisition. No items will be replaced until loss report has been received in the Business Office.


Subject:

Insurance Coverage – Claim Procedure Memo No.

08:01

Rev. No.

Effective:

12-5-18 Applies to:


Page 02 of 02

CLAIM FORMS

ASBA - Property Loss Report ASBA – Inventory Loss Report ASBA – Affidavit for Lightning Loss ASBA – Vehicle Loss Notice Form BA01: Vehicle Accident Report (see Business Procedures Manual Memo No. 08:03 -

Reporting of Vehicle Accidents) Form BA02: Vehicle Accident Exchange Information Form (see Business procedures

Manual Memo No. 08:03) Form 129003: Pulaski County School Accident Report (for any accident on District

premises)

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

12-05-18


CFO

Date of Loss: Previously Reported? Yes No

If yes, by phone: by mail:

Time of Loss: AM / PM If yes, to whom?

LEA# Original submission date:

501.687.0225 fax

Little Rock, Arkansas 72216

MISCELLANEOUS INFORMATION

KIND OF LOSS (Burglary, Theft, Fire)

PHONE NUMBER

PROBABLE AMOUNT OF ENTIRE LOSS

Risk Management Program

P.O. Box 165460

1-501-492-4800 phone

PHONE NUMBER(S)

PROPERTY LOSS NOTICE

SCHOOL DISTRICT / ADDRESS

$

POLICE OR FIRE DEPARTMENT CONTACT PERSON

E-mail:

LOSS LOCATION (Campus or Building)

E-mail:

SUPERINTENDENT

CONTACT PERSON PHONE NUMBER(S)

DESCRIPTION OF LOSS

Date:Signature and Title:

COMMENTS:

1 of 1

e-mail: [email protected]

SCHOOL DISTRICT: DATE SUBMITTED:TYPE OF LOSS: ASSIGNED TO:DATE OF LOSS: SUBMITTED BY:

ITEM DAMAGED SCHOOL ID#DATE OF

PURCHASEORIGINAL

COST/VALUE REPLACEMENT VENDOR REPLACEMENT COST INVOICE AMOUNTALLOWED AMOUNT

RMP USE ONLY

123456789

101112131415161718192021222324

ASBA - RISK MANAGEMENT PROGRAMP.O. Box 165460

LITTLE ROCK, AR 72216PH: 501.492.4800 FAX: 501-687-0225

1 of 1

SCHOOL DISTRICT: DATE SUBMITTED:TYPE OF LOSS: ASSIGNED TO:DATE OF LOSS: SUBMITTED BY:

ITEM DAMAGED SCHOOL ID#DATE OF

PURCHASEORIGINAL

COST/VALUE REPLACEMENT VENDOR REPLACEMENT COST INVOICE AMOUNTALLOWED AMOUNT

RMP USE ONLY

25262728293031323334353637383940414243444546474849505152535455

AFFIDAVIT – LIGHTNING LOSSES TO WHOM IT MAY CONCERN: I inspected / repaired (item damaged): Model No. Serial No. Year Model Date of Purchase Purchase Price Size Place Purchased Owned By (name of insured) Address Date of Loss Time of Loss Are damaged item(s) available for inspection? If yes, where? If no, why not? This damage was solely due to lightning and no other cause whatsoever because: Repairer’s Signature: Repairer’s Name:

Firm Name: Firm Address: County of: State of: Acknowledged before me by the above named On this day of . (Seal) Notary Public

1-501-492-4800 phone

501-687-0225 fax

Date of Loss: Previously Reported? Yes _______ No ________

If yes, to whom?

Time of Loss: AM / PM by phone: by mail:

LEA# Original submission date:

E-mail:

WET DRY

GRAVEL PAVEMENT

RURAL URBAN 2-LANE 4-LANE

YEAR: VIN:

DOB:

DL #:

YEAR: VIN:

DOB:

DL #:

PHONE

DRIVER'S NAME, ADDRESS, PHONE:

OTHER INSURANCE YES/NO

DESCRIBE DAMAGE:

OTHER INSURANCE PHONE:

ESTIMATE AMOUNT:

RISK MANAGEMENT PROGRAM

P.O. Box 165460

Little Rock, Arkansas 72216

VEHICLE LOSS NOTICE

$ESTIMATE AMOUNT: CURRENT VEHICLE LOCATION:

DESCRIBE DAMAGE:

Drug Tested?:

*** INSURED (SCHOOL) VEHICLE ***

DRIVER'S NAME & ADDRESS

ROAD CONDITIONS:

ROAD SURFACE:

LOCATION:

MAKE & MODEL:

VIOLATIONS?

LOCATION OF ACCIDENT POLICE DEPARTMENT POLICE PHONE

LOSS

SCHOOL DISTRICT / ADDRESS CONTACT PERSON PHONE NUMBER(S)

SUPERINTENDENT

$

OWNER'S NAME & ADDRESS

*** OTHER VEHICLE/PROPERTY ***

MAKE & MODEL:

VEHICLE LOCATION:

PHONE INJURY

PHONE STATEMENT

YES NO

INJUREDNAME ADDRESS

WITNESSES/ PASSENGERSNAME ADDRESS

DESCRIBE ACCIDENT ACCIDENT DIAGRAM

THIS SECTION MUST BE COMPLETED BY SUPERVISOR

Date of This Report: Signature & Title:

P.O. Box 165460LITTLE ROCK, ARKANSAS 72216

1-866-223-9587

COVERAGE INFORMATIONArkansas School Boards - Risk Management Program and member entitles pursuant to Act 189 of 1989 have been certified as

self-insured under Arkansas Statute 27-19-107 of the Arkansas Safety Responsibility Act. This serves as verification of compliance with the Arkansas mandatory liability requirement for all motor vehicles owned/leased by the member entity.

AGENCY ISSUING CARD:ASBA - RISK MANAGEMENT PROGRAM

Do you think a claim will be made against you?Comments:

VEHICLE ACCIDENT EXCHANGE INFORMATION

FORM


Each driver involved must complete this form. After completion drivers will exchange forms. You will need this information

when reporting this accident to your insurance company. If you need assistance in completing this form, ask the investigating officer. Date of Accident

Time of Accident

Location of Accident

Road Conditions

Driver's Name

Driver's Address

Vehicle Make

Year

License Number

State

Owner's Name

Owner's Address

Insurance Company

Insurance Agent

Telephone Number

Police Department Investigating (Little Rock, North Little Rock, Pulaski County Sheriffs, State Police)

LIST ALL PASSENGERS BELOW

Form No. BA02


Subject:

School Employee/School Board Protection Program Memo No.

08:02

Rev. No.

Effective:



Page 01 of 01

PURPOSE

To the provide the form to employees of Pulaski County Special School District who are required to hold a teaching certificate, school board members, and others.

FORMS Incident Report - School Employee/Board Protection Program (copy attached).

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18


CFO

INCIDENT REPORT - SCHOOL EMPLOYEE/BOARD

PROTECTION PROGRAM

School District:


County:

Pulaski

Date:

Superintendent:

Telephone:

Address:

925 East Dixon Road/P. O. Box 8601, Little Rock, Arkansas 72216 Who is claim being made (or likely to be made) against:

Address:

Work Phone:

Home Phone:

Social Security Number:

Currently associated with school district in what capacity? Certified Employee

Secretary

School Nurse

Student Teacher

Teacher Aid

Substitute Teacher

Authorized Volunteer

School Board Member

Other (specify)

Date of Claim or Incident:

Time:

Where incident occurred:

Brief description of incident:

Description of injuries or damage:

Name and address of person(s) claiming injury or damage:

Name and address of witness(es):

Please mail two copies of this report to: Coordinator, School Insurance State Department of Education #4 Capitol Mall, Room 102-B Little Rock, AR 762201


Subject:

Reporting of Vehicle Accidents

Memo No.

08:03

Rev. No.

Effective:

12-5-18 Applies to:


Page 01 of 02

PURPOSE To set forth District policy on the reporting of vehicle accidents

FORMS ASBA – Vehicle Loss Report Pulaski County Special School District Vehicle Accident Report (BA01)

Vehicle Accident Information Exchange Form (BA02)

BUS ACCIDENTS PROCEDURES

Bus Drivers

1. DO NOT move vehicle. 2. Call the police. 3. Obtain name, address, and name of insurance company of other party (use the Vehicle

Accident Information Exchange Form attached). 4. Call Transportation and report immediately.

Transportation Department 1. Transportation will call the secretary to Chief Financial Officer, 490-6242, and report the

accident immediately.

2. Forward the completed Vehicle Accident Report signed by the bus driver along with list of students on bus to the office of the Chief Financial Officer immediately.

3. Get two (2) estimates for repairs to bus as soon as possible after accident and forward

to the office of the Chief Financial Officer for insurance reporting. If repairs are done by the Transportation Shop, send copy of Work Order for repairs.

4. The Secretary to the Chief Financial Officer will report the accident to the insurance

company and maintain a file of all bus accident reports.


Subject:

Reporting of Vehicle Accidents

Memo No.

08:03

Rev. No.

Effective:

12-5-18 Applies to:


Page 02 of 02

OTHER VEHICLE ACCIDENTS PROCEDURES

1. DO NOT move vehicle. 2. Call the police. 3. Obtain name, address, and name of insurance company of other party. Use the attached

Vehicle Accident Information Exchange Form. 4. Call the office of the Chief Financial Officer, 501-234-2157, immediately and report the

accident. 5. Complete a Vehicle Accident Report form as soon as possible and forwarded to the

Business Office. Forms are located in vehicle glove compartment. The Business Office will file claim with the insurance company.

6. Get two (2) estimates for repair of vehicle as soon as possible after accident and forward

to the secretary of the Chief Financial Officer. 5. Questions and medical bills should be forwarded to the Business Office.

PERSONALLY-OWNED VEHICLES A personally-owned vehicle used for District business or transporting students is covered

under the District insurance under secondary coverage only. The owner's insurance is the primary coverage.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

12-5-18


CFO


Insurance Advisory Committee Memo No.

08:04

Rev. No.

Effective:

08-15-14

Applies to:


Page 01 of 01

PURPOSE Review Pulaski County Special School District employee insurance benefit programs and recommend changes and additions in benefits available to employees

COMPOSITION OF INSURANCE COMMITTEE The composition of the Insurance Committee shall be: 1. One Board member as ex-offio member appointed by the Board. 2. One representative appointed annually by the Pulaski County Administrators' Association

(PCAA). 3. Three representatives appointed annually by the Pulaski County Association of Classroom

Teachers (PACT)--one each from elementary, middle, and senior high schools. 4. Three representative appointed annually by the Pulaski County Association of Support Staff

(PASS). 5. One confidential employee appointed by the Board. 6. The Assistant Superintendent of Personnel. 7. The Chief Financial Officer

FREQUENCY OF MEETINGS The Insurance Advisory Committee shall meet before October 1 each year and review all aspects of the employee benefit programs. Other meetings shall be called by the chairman of the committee.

APPROVED BY:

DATE RELEASED:

08-15-14

Monica Bryant

Denise Palmer

08-23-18 name

updated


CFO


Subject:

Reporting of Building and Contents Loss Caused by Memo No.

08:05

Fire, Storm, Wind, Hail, etc. Rev. No.

Effective:

12-5-18 Applies to:


Page 01 of 01

PURPOSE To set forth District policy on the reporting of damaged of building and contents caused by fire, storm, wind, hail, etc.

FORMS ASBA - Property Loss Report ASBA – Inventory Loss Report ASBA – Affidavit for Lightning Loss

PROCEDURES

Principal or Designated Person 1. Call Maintenance Department immediately upon discovery in case repairs to building needs to be

made. 2. Complete the Building Loss Report immediately and forward to the Chief Financial Officer for filing

insurance claim. 3. Fill out requisitions for replacement of items lost or need repaired. Note in "Remarks" section of

the requisition the cause of loss and date. Forward requisitions to the Chief Financial Officer for processing.

Maintenance Department

1. Call the insurance representative as soon as possible. The insurance company needs to inspect

all damage before repairs are started. 2. Call others as directed by insurance agent.

3. Send all invoices and work orders (printouts) for repair to building to the Chief Financial Officer for

filing with insurance company.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

12-5-18


CFO


Reporting of Burglary, Theft, or Vandalism

Memo No.

08:06

Rev. No.

Effective:



Page 01 of 01

PURPOSE To set forth District policy on the reporting all burglaries, thefts, or vandalism .

FORMS ASBA - Property Loss Report ASBA – Inventory Loss Report

PROCEDURES

Principal or Designated Person 1. Call appropriate Police immediately and the PCSSD Security Department. 2. Call the Maintenance Department if repair is needed to the building. 3. Complete the Burglary/Theft/Vandalism Loss Report immediately after an incident occurs or

is discovered. Distribute copies as follows:

1. Security/Safety Director 2. Chief Financial Officer. This copy is used for insurance reporting. 3. Assistant Superintendent 4. School File

2. Fill out requisitions for replacement of items lost or to be repaired. Note in "Remarks" section of

the requisition the cause of loss and date. Forward requisitions to the Chief Financial Officer for

processing. No items will be replaced until report has been received in the Business Office.

Maintenance Department

Forward copies of all invoices and/or Work Orders (printout) for repair to building to the Chief Financial Officer for filing with insurance company.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

12-5-18


CFO


Subject:

Use of Vehicles in Lieu of School Buses for Memo No.

08:07

Transporting Students on School-Related Activities Rev. No.

Effective:

07-15-09

Applies to:


Page 01 of 01

PURPOSE

To set forth district policy for the use of multipurpose vehicles in lieu of school buses.

GENERAL Under Federal law, any passenger motor vehicle, including a van, designated to carry 10 or more persons is classified as a bus. A bus is classified as a school bus if it is used or intended for use in transporting students to and from school or school-related activities. Federal law prohibits dealers from selling, renting, or providing vehicles with a capacity of more than 10 persons, intended for transporting students to and from school or school-related activities, unless the vehicles comply with applicable Federal and State school bus safety standards. "Normal" passenger vans do not meet the same standards for passenger safety as are required of vehicles used as school buses to transport students to and from school or school-related events.

PROCEDURES School district staff who use vans not meeting the Federal and State standards designated to carry more than 10 persons are increasing the exposure to liability, both personal and district wide. Therefore, the transporting of Pulaski County Special School District students in vehicles which meet neither the Federal- or State-established safety standards for school buses is prohibited.

APPROVED BY:

DATE RELEASED:

7-15-09

Charles Blake

Monica Bryant

Denise Palmer


Director of

Transportation


CFO


Subject:

Workers’ Compensation Forms & Instructions Memo No.

08:08

Rev. No.

Effective:

07-01-18

Applies to:


Page 01 of 01

PURPOSE

To provide instructions and forms for workplace injuries

GENERAL INFORMATION Refer to the workplace injury reporting procedures attached. For questions, contact Chanda Swinson in our Human Resources Department (501) 234-2040 or [email protected]. Refer to the following forms and instructions attached:

- Workers’ Compensation First Report of Injury Form (attached) and the instructions page when an employee is injured on the job.

- Workers’ Compensation Form N (attached) and the instructions page

.

APPROVED BY:

DATE RELEASED:

Chanda Swinson

Monica Bryant

Denise Palmer

7-1-18

Human Resources Dept


CFO

WORKPLACE INJURY REPORTING PROCEDURES

1. Report all incidents and injuries to your immediate supervisor or other designated person

immediately and complete Form AR-N, using your full legal name.

2. To report your injury to ASBA, call the Injury Hotline @ 1-501-492-4887 or online at the ASBA

website.

3. If the injury requires emergency treatment, contact 911, then notify ASBA after treatment has

been administered. As soon as possible, submit a completed Form AR-N to the Central Office.

4. If employees are injured after hours and/or without a Supervisor being present, they should use

the following guidelines:

A. Notify a Supervisor, even if it isn’t your immediate supervisor.

B. If the injury warrants, seek medical attention at the nearest E.R.

C. Notify or make sure someone else notifies the H.R. Dept. that you have had an

injury which required medical attention.

D. As soon as practical, complete the Form AR-N (RETURN TO SUPERVISOR)

These reporting procedures are necessary to ensure quick medical attention, provide prompt payment of

related medical bills and prescriptions, and to avoid any delay in providing the injured party the workers’

compensation benefits they are entitled to. Any medical treatment or services furnished or prescribed by

any physician/clinic/hospital other than the PCSSD designated clinic, with the exception of emergency

medical services, shall be at the employee’s expense.

PCSSD Designated Workplace Injury Treatment Centers:

MedExpress Urgent Care (Primary) Concentra Concentra

5505 JFK Blvd. 3470 Landers Rd 10101 Mabelvale Plaza Dr., Ste. 3

NLR, AR 72116 NLR, AR 72117 Little Rock, AR 72209

501-753-7931 501-945-0661 501-568-7868

St. Vincent Family Clinic Hospitals for ER Care

4202 So. University Ave. Baptist Springhill …3333 Springhill Drive -North Little Rock 501-202-3000

Little Rock, AR 72204 BMC in Little Rock..9601 Baptist Health Drive- Little Rock 501-202-2000

501-562-4838 St. Vincent Hospital- St. Vincent Circle - Little Rock 501-552-3000

I have read and understand the injury reporting guidelines outlined above.

Employee Signature Date


Subject:

Food Service : Receipts Memo No.

09:01

Rev. No.

Effective:

08-23-18

Applies to:


Page 01 of 01

PURPOSE To set forth the District policy on the receiving and depositing of all money collected in the school Cafeteria.

Cafeteria Receipts Anyone assigned to receive cafeteria funds must count the money and prepare a cash count sheet. All funds received and the cash count sheet will be delivered to the cafeteria manager. 1. A daily teacher count sheet will be used in elementary schools. 2. All reports must be retained at the school for audit purposes for three years. 3. The deposit slip must agree with the cash count sheets turned in. A copy of the deposit slip

must be attached to the cash count sheets. 4. Cafeteria funds must never be borrowed or loaned for any purpose. Any personal use of

funds (even temporarily) will be considered embezzlement.

5. All cafeteria funds must all be deposited in the bank.

6. Deposits must be made daily (no exceptions). .

APPROVED BY:

DATE RELEASED:

Regena English

Monica Bryant

Denise Palmer

8-23-18

Director of Food Service


CFO


Subject:

Records Administration Memo No.

10:01

Effective:



Page 01 of 04

PURPOSE

(Refer to Board Policy 7.15 Record Retention and Destruction) It is necessary to maintain district records in a manner that provides for efficient document storage and retrieval and is conducive to eliminating unnecessary record retention. Due to the variety of records that may need to be retained and accessed, the superintendent shall ensure all staff receive appropriate training to understand this policy. Staff shall also understand the possible ramifications to the district and/or themselves for failure to properly maintain records and follow the requirements contained in this policy.

DEFINITIONS

"Directly or directly interested" (hereinafter "directly") means receiving compensation or other benefits personally or to an individual’s household from the person, business, or entity contracting with the District.

"Indirectly or indirectly interested" (hereinafter "indirectly") means that a family member, business, or other entity in which the individual or a family member has a financial interest will receive compensation or benefits.

“Record” is defined for the purposes of this policy, as an item or items, whether electronic or material, that are created by, at the request of, or received by and purposefully retained by a board member, administrator, or employee in the ordinary course of District business. Examples include, but are not limited to:

Any kind of correspondence;

Calendars;

Computer files and documents (which may include drafts);

Telephone logs;

Expense records;

Audio or video recordings that are created for the purpose of monitoring the security of District property or the safety of District students;

Documentation related to transactions or contracts for: Services with Board members, administrators, employees, or members of their families covered under the statutorily defined ethical restrictions associated with a contract for services provided for the District involving a Board member, administrator, or employee who "directly or indirectly" benefits from the contract;

o An exemption granted by the Arkansas Department of Education (ADE) from the statutorily defined ethical restrictions associated with a contract for employment or for services provided for the District that involves a District administrator, board member, or employee.


Subject:


10:01

Effective:



Page 02 of 04

RESPONSIBILITIES

The superintendent shall be responsible for establishing a schedule for the routine destruction of district records that accommodates the needs of the district. The schedule shall specify the length of retention for any records not specifically delineated by this policy and be distributed to staff on a need-to-know basis according to their respective employment duties and responsibilities. The schedule should accommodate the need for records to be stored as a blend of printed, bound and electronically recorded (e.g., audio tape, video tape, micro-fiche, computer disk) material. The superintendent or designee shall ensure the effective and

efficient securing, cataloging, storing, and appropriate scheduled destruction of all records..

RECORDS RETENTION SCHEDULE (RTS)

The following records categories shall be retained for the time specified.

Board of Education Minutes – forever

Personnel files – forever

Student files – until the student receives a high school diploma or its equivalent, or is beyond the age of compulsory school attendance

Student records of attendance/graduation – forever

Financial Records – five (5) years

Documentation, including letters of approval, related to transactions or contracts for services covered by this policy and Arkansas statutes for Board members or members of their families or for waivers granted to District employees - thirteen years

Documentation relating to payments or reimbursements made by a vendor on behalf of a board member, administrator, or employee for travel, lodging, food, registration, entertainment, or other expenses – Three (3) years

Employment applications, including applicant lists, applicant interview evaluations, documentation in response to requests for reasons for a failure to be interviewed and/or hired, and hiring determinations - five (5) years

Expenditures made with federal grant monies – governed by the terms of each grant

Video Surveillance Recordings – the timeline established in Policy 4.48—Video Surveillance

Emails – whatever the district’s policy is on this subject

Documents filed with the IRS, including those required in Policy 7.23-Health Care Coverage and the Affordable Care Act – four (4) years

Statewide assessment security agreement - (3) Three years


Subject:


10:01

Effective:



Page 03 of 04

The superintendent or designee shall be responsible for determining when there is a need to interrupt the routine destruction of records. When the superintendent or designee makes the decision to cease the routine disposal of records, staff affected by the decision shall be promptly informed of the decision and of the nature of records that are to be retained. Such records shall be retained until the superintendent or designee has authorized their destruction. Employee training on the district’s records retention schedule shall specifically include information on the records that may need to be retained due to pending disciplinary or legal actions which otherwise are subject to routine disposal. If an employee has doubt about the need to retain any record otherwise scheduled for destruction, he/she shall consult with the superintendent or designee prior to destroying such records.

The records’ storage system devised by the superintendent and designee(s) shall be organized in a manner that enables the efficient retrieval of data and documents. The district shall have adequate backup of critical data which is stored electronically. The system shall be communicated to employees in a manner that enables them to understand and follow the system’s requirements.

RETAINING / DESTRUCTION OF RECORDS In retaining and destroying records, no employee shall:

Destroy, alter, mutilate, conceal, cover up, falsify, or make a false entry in any record that may be connected to a disciplinary matter or lawsuit or to a matter within the jurisdiction of a federal or state agency, in violation of federal or state law or regulations.

Alter, destroy or conceal a document, or attempt to do so, with the intent to impair the document’s availability for use in a disciplinary matter, lawsuit or an official proceeding or otherwise obstruct, influence or impede any lawsuit or official proceeding, in violation of federal or state law or regulations.

Retaliate or discriminate against an employee who refuses to violate this policy or to coerce or threaten an employee to violate this policy.

Failure to follow the requirements set forth in this policy may result in disciplinary action against the employee(s), up to and including termination. The district’s board of directors prohibits and will not tolerate any form of reprisal, retaliation or discrimination against any employee who, in good faith, has attempted to comply with this policy.

Cross References:

Policy 3.19—Licensed Personnel Employment

Policy 8.13—Classified Employment


Subject:


10:01

Effective:



Page 04 of 04

Legal References:

A.C.A. § 5-1-109(c)(2), (g)

A.C.A. § 6-13-619

A.C.A. § 6-17-104

A.C.A. § 6-17-2301

A.C.A. § 6-18-901

A.C.A. § 6-24-102(8)(15)

A.C.A. § 6-24-105(d)

A.C.A. § 6-24-106(c)(6)

A.C.A. § 6-24-107(c)

A.C.A. § 6-24-115

A.C.A. § 21-3-302, 303

ADE Rules Governing Ethical Guidelines and Prohibitions for Educational Administrators, Employees, Board Members, and Other Parties

ADE Rules Governing the Arkansas Educational Support and Accountability ACT

26 C.F.R. § 31.6001-1

34 C.F.R. § 99.2

Federal Rules of Civil Procedure Numbers 16, 26, 33, 34, 37, and 45

School Board approved: 8/16/18


Subject:

Record Retention Memo No.

10:02

Rev. No.

Effective:



Page 01 of 02

PURPOSE

To provide the guidelines to be used in determining the length of time that records must be retained – Refer to Board Policy 7.15 Record Retention and Destruction

The following records categories shall be retained for the time specified.

Board of Education Minutes – forever

Personnel files – forever

Student files – until the student receives a high school diploma or its equivalent, or is beyond the age of compulsory school attendance

Student records of attendance/graduation – forever

Financial Records – five (5) years

Documentation, including letters of approval, related to transactions or contracts for services covered by this policy and Arkansas statutes for Board members or members of their families or for waivers granted to District employees - thirteen years

Documentation relating to payments or reimbursements made by a vendor on behalf of a board member, administrator, or employee for travel, lodging, food, registration, entertainment, or other expenses – Three (3) years

Employment applications, including applicant lists, applicant interview evaluations, documentation in response to requests for reasons for a failure to be interviewed and/or hired, and hiring determinations - five (5) years

Expenditures made with federal grant monies – governed by the terms of each grant

Video Surveillance Recordings – the timeline established in Policy 4.48—Video Surveillance

Emails – whatever the district’s policy is on this subject

Documents filed with the IRS, including those required in Policy 7.23-Health Care Coverage and the Affordable Care Act – four (4) years

Statewide assessment security agreement - (3) Three years


Subject:

Record Retention Memo No.

10:02

Rev. No.

Effective:



Page 02 of 02

The superintendent or designee shall be responsible for determining when there is a need to interrupt the routine destruction of records. When the superintendent or designee makes the decision to cease the routine disposal of records, staff affected by the decision shall be promptly informed of the decision and of the nature of records that are to be retained. Such records shall be retained until the superintendent or designee has authorized their destruction. Employee training on the district’s records retention schedule shall specifically include information on the records that may need to be retained due to pending disciplinary or legal actions which otherwise are subject to routine disposal. If an employee has doubt about the need to retain any record otherwise scheduled for destruction, he/she shall consult with the superintendent or designee prior to destroying such records. School Board Policy Approved 8/16/18

APPROVED BY:

DATE RELEASED:

08-16-18

School board approved


Recommended Method and Cost of Cleaning and Memo No.

10:03

Operating Football Stadiums Rev. No.

Effective:



Page 01 of 02

PURPOSE

To set forth District policy on the recommended method and cost of cleaning and operating football stadiums.

CLEANUP Senior High Varsity Games ............................................................................................. $40.00 Junior High Stadiums Varsity Games ............................................................................... 30.00 Scrimmage Games - "B" Games, etc. ............................................................................... 20.00

Responsibility

1. Sweep and clean press box, rest rooms, dressing rooms, and ticket booths.

2. Clean stands of all trash and dispose of.

3. Pick up all trash inside of stadium fence and dispose of.

STADIUM MANAGER Varsity games only .......................................................................................................... $30.00

Responsibility 1. Prepare field for play.

a. Line

b. Markers

c. Flags

d. Down Box

e. Chains 2. Unlock the ticket booths, gates, dressing rooms, rest rooms, press box, official's dressing

room at proper time. Replace disposable items as needed.


Recommended Method and Cost of Cleaning and Memo No.

10:03

Operating Football Stadiums Rev. No.

Effective:



Page 02 of 02

3. Turn the lights and PA systems on at proper time. 4. Return to proper storage: flags, chains, PA system, markers, etc. 5. Turn off lights and lock various areas. 6. Report repairs needed and items that need replacing.

CLEANUP SUPERVISOR This may be the stadium manager. (Allocate $15.00 per game, varsity games only.) 1. Secure adequate help to properly clean stadium. 2. Supervise cleanup. 3. Turn in names and amount to be paid for cleanup crew. The principals will be responsible for securing and supervising the proper help in carrying out these assignments.

PAYMENT

A Check Request is prepared for each person to be paid and submitted to the Director of Activities for approval.

Budget Code: 2000 2630 (School No.) 00 000 64240

Payments to District employees will be included on regular payroll check and appropriate taxes deducted.

APPROVED BY:

DATE RELEASED:

7-15-09

Monica Bryant

Denise Palmer



CFO


Rental of School Facility Memo No.

10:04

Effective:



Page 01 of 05

PURPOSE

To set forth procedures for use of school facilities.

FORMS

B-105: Contract for Use of School Facilities (see attached)

POLICY Board policy is covered in Support Services Section D, Code DFC and Section K Code KFB/KFC, Rentals & Service Charges. Any organization or group using school facilities except the regular meetings of the P.T.A. and Booster Clubs must execute a contract for use of school facilities and pay the fee before use of the facility.

PROCEDURE Request for use of school facilities must first be presented to the principal at the local school level.

If the request is reasonable and within policy, then a Rental Agreement will be prepared and forwarded to the Executive Director of Operations for approval. The renter shall submit the District Rental Agreement form and all supporting documents and payments to the school for their review and recommended approval a minimum of seven (7) business days before the start of the event. The school shall submit the Rental Agreement showing their recommended approval of the event to the Operations Division for approval a minimum of five (5) business days before the start of the event. The school shall include an EMS (energy management system) Control Schedule Form for the event with the Rental Agreement and any technology requirements for the IT Department. The Operations Division will return a copy of the approved Rental Agreement to the school. The school will forward a copy of the approved Rental Agreement/EMS Control Schedule Form to Plant Planning a minimum of three (3) business days before the start of the event. The Department of Plant Planning will program the event to run on the approved date(s) and times Upon approval a copy will be returned to the principal and a copy will be sent to the District Business Office. The Principal will return one copy to the renter and collect the approved fee. After collection of the fee, the approved form will need to be FAXED to Plant Planning (490-1102) and Security (490-5729). All monies collected by the school for rentals shall be deposited in the school activity fund and remitted to the District’s General Operating Fund at the end of the month.



10:04

Effective:



Page 02 of 05

USE OF FACILITIES 1. PCSSD Facilities will not be rented during periods when the District or the Schools are

closed for events that are listed on the PCSSD School Calendar or during weather events. This will include any weekends that are immediately before or after the closed dates.

2. School facilities are available for use by the patrons of the District when it does not interfere

with the regular school program or maintenance activities and provided that all expenses incurred in the use of these facilities are borne by the organizations using them. District personnel cost include salaries, overtime when legally required, employer matching, Social Security, Medicare, Retirement, and Workers Compensation Insurance. Usage should be limited to civic and patriotic organizations or community oriented programs.

3. No meetings will be held in a school building for the purpose of advancing doctrine or

theory subversive to the Constitution or laws of the State of Arkansas or the United States; for the promotion of private profit making enterprises; sectarian religious services; partisan political meetings; or for any entertainment that may be detrimental or destructive to the buildings, fixtures, or furniture.

4. The use of school buildings on Sunday by churches will be permitted only following a

catastrophe or emergency that makes the regular established place of worship unusable. Such use will not be continued beyond a temporary period of time (approximately six weeks).

5. Use of public school facilities for summer recreational purposes may be granted on an

annual basis if it does not interfere with summer maintenance activities. Only recognized youth organizations which are non-profit in nature will be considered. The use of public school facilities for recreational purposes will never be granted on a restrictive basis to any group for their own exclusive use unless it can be provided for in their approved program of operation.

6. The use of school facilities for adult, community and vocational education purposes may

be authorized provided such classes are under the direct sponsorship of the department of Vocational and Adult Education. Requests for sponsorship of such classes should be made in writing to the coordinator of Adult and Community Education. Requests for vocational adult classes by the District's vocational instructors should be submitted on the application for adult class form obtainable from the Director of Vocational/Adult Education

7. The use of school facilities for college level classes for staff development and in-service

purposes may be granted provided they are under the direct sponsorship of the Learning Services Division. Requests to sponsor such classes to meet an established need of District employees should be made in writing to the Director of Staff Development.



10:04

Effective:



Page 03 of 05

8. When any organization or group desires the use of the facilities of a school cafeteria, the organization or group must agree to reimburse the cafeteria the full cost of all expenses

involved including foods, beverages, service, and labor. When cooking facilities are

used, a Food Service employee must be employed to supervise these facilities. Use of government commodity foods for non-school functions or meals is prohibited.

RESPONSIBILITY

The principal is directly responsible for the school facilities. Before preparing a contract the principal must assure himself the intended use of the facilities will not be detrimental to the facilities or the regular school program.

CONTRACT

The contract entered into with any authorized organization using District facilities will include the following items:

1. A responsible person designated by the principal will be present during all hours the facility is being used.

2. Administrators will be compensated at $35 per hour.

3. The custodian will be compensated at their regular hourly rate of pay for all time

worked.

4. Cafeteria workers will be compensated at their regular hourly rate of pay.

5. When special mechanisms requiring trained operators other than custodian (such as folding doors, bleachers, score boards, speaker systems, special lighting) are to be used, the building principal shall arrange for such persons as are necessary and add the expense to the fee. No Fees will be paid for individual school or feeder school programs.

6. Organizations may use only the rooms assigned to them by the principal.

7. All payments for services will be made by submitting a Check Request to the

District Business Office. No payments will be paid from the school office or directly

by the Lessees. District employees will be paid through the payroll system and

appropriate deductions will be withheld. Use the following codes on your check

request for employee payments: 2001-3390-Loc-000-00 61120

PAYMENT OF FEES FOR USE OF BUILDING

A fee, which includes paying custodians, cafeteria workers, any other cost associated with the

rental will be charged for use of the facility. Checks should be made payable to the School and deposited in the school’s activity fund and remitted at the end of each month to the district operating fund. A schedule of fees will be established by the Superintendent.



10:04

Effective:



Page 04 of 05

FEES CHARGED FOR USE OF SCHOOL FACILITIES

PULASKI COUNTY SPECIAL SCHOOL DISTRICT

I. AUDITORIUM

Rental Fee: High School - $80 per hour – (minimum fee - $400)

If Air Conditioning Required - $150 per hour (minimum fee - $500)

Maumelle High School – $350 per hour (minimum fee - $2000)

Stage and Sound Crew: Minimum Wage per hour per person.

Policeman: District cost (if required).

Fireman: District cost (if required).

Security $40 per hour (if required)

II. CAFETORIUM/CAFETERIA

Fee: Cafetorium/Cafeteria $75 per hour (minimum fee - $150)

Fee: For use of kitchen $75 per hour (minimum fee – 150)

Custodian: $35 per hour (if required). School Administrator: $50 per hour (if required).

Cafeteria Workers: $20 per hour (if required)

Cafeteria Manager: $30 per hour (if required).


III. CLASSROOM

Fee: $25 per hour

(minimum fee - $50)

Custodian: $35 per hour (if required)


School Administrator $50 per hour (if required)



10:04

Effective:



Page 05 of 05

IV. Library Media Center

Fee: $50 per hour (minimum fee - $75)

Custodian: $35 per hour (if required)

School Administrator $50 per hour (if required)


V. GYMNASIUM

Fee: $50 per hour (minimum fee - $75)

$75 per hour when air conditioning required (minimum fee $150)

Fee: Use of concession and other areas $20 additional per hour Custodian: $35 per hour (if required).

School Administrator: $50 per hour (if required)


VI. STADIUM

Fee: $250 per hour (minimum fee - $750) Fee: $350 per hour when lights required (minimum fee $1,150)

Custodian: $35 per hour (if required).

School Administrator: $50 per hour (if required by PCSSD

Security $40 per hour (if required by PCSSD)

VII. COLLEGE STATION SAFE ROOM Fee: $30 per hour (minimum fee - $60) Custodian: $35 per hour (if required).

School Administrator: $50 per hour (if required).



Monica Bryant

Denise Palmer

03-30-2017

Exc Dir of Operations


CFO

FACILITY RENTAL CONTRACT Pulaski County Special School District

Pulaski County Special School District agrees to permit ___________________________ (Renter)

__________________________________to rent___________________________________ (Classroom, Gym, Cafeteria and/or all areas being used)

on

(School)

(Date and time)

Upon payment of charges set out below. Renter agrees to observe the following regulations:

1. Use of school facilities shall be made upon permit issued by the principal of the individual school.

2. Admission charges or collections are prohibited, unless permission is specifically granted when the permit to use the building is issued.

3. Advertising and all sale of merchandise is forbidden on public school premises in connection with any

meeting, except advertising incidental to approved programs.

4. Use of intoxicants or tobacco products are prohibited.

5. Responsibility for use of facilities and observance of regulations shall rest upon the applicants, sponsors, and participants. Custodians and other school representatives on duty in the schools at the time are required to report all irregularities.

6. Renter must be responsible for security which must be approved by the principal. The principal may

require renter to have police in attendance if considered necessary by the principal.

7. Use only the space assigned by the principal and approved per the rental agreement.

8. No doctrine or theory will be advanced which is subversive to the constitution or laws of the State of Arkansas or the United States.

9. Any damage to facilities will be charged to the renter as listed on the approved rental agreement.

10. No entertainment or activities will be permitted which might be detrimental or destructive to school

facilities. Rental Fee

Custodian

Administrator

Renter (Authorized Representative)

Date

Stage Crew

Cafeteria Worker

Principal

Date

Cafeteria Manager

Security

Total

Executive Director of Operations

Date

Make check for above total payable to The School for the Facility being rented.

Total fee payable in advance.

This contract is not valid unless signed by the Executive Director of Operations or his designated

representative Form B-106

Revised January 23, 2018

PCSSD ENERGY MANAGEMENT CONTROL SCHEDULE SCHOOL NAME: SUBMITTED BY: ______ _______ APPROVED: __ ____ DATE: _

“AM” AND “PM” NOTATIONS ARE REQUIRED FOR EACH EVENT.

DATE OF

EVENT

EVENT START TIME

EVENT END TIME

LOCATION (S) &/or

ROOM NUMBER (S)

EVENT / PURPOSE

RENTAL**

Y or N

EXMPL: 3/12/15 Th 6:30PM 8:00PM CAFETERIA PTA MEETING N

EMAIL TO DEPARTMENT OF PLANT PLANNING AS FAR IN ADVANCE AS POSSIBLE.

PLEASE ALLOW A MINIMUM OF TWO BUSINESS DAYS TO PROCESS YOUR REQUEST. [email protected]

**IF EVENT SCHEDULED IS A RENTAL, PLEASE ATTACH A COPY OF COMPLETED RENTAL AGREEMENT WITH THIS SCHEDULE

AND HAVE PRINCIPAL SIGN AND DATE BELOW. ALL OF THIS INFORMATION MUST BE PROVIDED BEFORE RENTAL EVENT CAN BE PROGRAMMED.

RENTAL FEE COLLECTED BY: ________________________ DATE: ______________

Contact # __________ , if further information

required


Subject: Fee Collection from Students Approved by Board Memo No. 10:05

Rev. No.

Effective: 08-01-12

Applies to:


PURPOSE To set forth District policy for collecting fees in secondary schools. Approved fees collectable in secondary schools are listed below: 1.Band Uniform Rental (Senior High Only): $13.00 per year ($6.50 per semester) 2.Drive Fund (Middle and Senior High): $.50 per year (optional) 3.Lock and Locker Rental (Middle and Senior High): $1.00 per year (Students who do not return

their lock will be charged the replacement cost of lock.) 4.Publication (Middle and Senior High): $2.00 per year (for newspaper) 5.Parking Permits (Senior High): Collected Through the First 2 Weeks of Student Enrollment ..................................................................... $10 (Regular Fee) Collected During the 3rd Week of Student Enrollment ..................................................................................... 12 Collected During the 4th Week of Student Enrollment ..................................................................................... 14 Collected During the 5th Week of Student Enrollment ..................................................................................... 16 After appropriate expenses, remaining funds will be transferred to the Business Office. ACTIVITY ACCOUNT An activity account "Band Uniform Rental" must be established to record the $13.00 annual uniform fee. Only those expenditures needed to insure proper maintenance (cleaning, repairs, alterations, and addition of certain accessories) may be charged to this account. A uniform may not be issued to a student until the fee has been paid.


Subject: Fee Collection from Students Approved by Board Memo No. 10:05

Rev. No.

Effective: 08-01-12

Applies to:


Graduation Exercise Fee The high schools are authorized to charge seniors for the cost of their cap and gown and other expenses to be incurred (i.e. senior breakfast, etc). The cost of the cap and gown must be identified. Schools are authorized to use the Jack Stephens Center for graduation exercises. The contract will be made between the Stephens Center and Pulaski County Special School District.

APPROVED BY:

DATE RELEASED:

8-01-12

Monica Bryant

Denise Palmer



CFO


Subject:

Freedom of Information Act Memo No.

10:06

Rev. No.

Effective:



Page 01 of 01

PURPOSE To set for procedures for Freedom of Information (FOI) requests.

GENERAL INFORMATION

Arkansas Statute 25-19-105 provides for examination and copying of public records: 1. A citizen may make a request to inspect, copy, or received copies of public records. All

public records shall be open to inspection and copying during regular business hours. 2. Active or inactive records in storage, which are normally not available, shall be made

available within three days upon request. 3. Reasonable access and reasonable comforts and facilities shall be provided if necessary for

inspection.

PROCEDURES When an FOI request is made the district may charge a fee that shall not exceed the actual costs of reproduction, including the costs of the medium of reproduction, supplies, equipment, and maintenance, but not including existing district personnel time associated with searching for, retrieving, reviewing, or copying the records. The district may also charge the actual costs of mailing or transmitting the record by facsimile or other electronic means.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

8-23-18

Director of Accounting CFO


Subject:

Use of District-Owned or Leased Vehicles Memo No.

10:07

Rev. No.

Effective:



Page 01 of 02

PURPOSE To set forth guidelines for assignment and use of District-owned, other than buses, assigned to individual employees.

FORMS B-118 - Assignment of District-Owned Vehicle

ASSIGNMENT OF VEHICLES

1. Employees as assigned by directive of the superintendent.

REGULATIONS FOR USE OF VEHICLES Employees using District-owned vehicles will comply with the following regulations: 1. Possess the appropriate driver's license. 2. Use vehicle equipped safety devices and insure that all passengers use available safety

equipment. 3. Transport no alcoholic beverages in the vehicle. 4. Refrain from using alcohol or other drugs when vehicle is in use. 5. Assume responsibility for regular servicing and maintenance of the vehicle. 6. Assume all financial responsibility for traffic violations incurred while using the vehicle. 7. Report any accidents involving the vehicle to the appropriate law enforcement agency and

to the Chief Financial Officer. 8. Operate the vehicle in a safe and prudent manner.


Subject:

Use of District-Owned or Leased Vehicles Memo No.

10:07

Rev. No.

Effective:



Page 2 of 02

SERVICE AND REPAIR Day-to-day service shall be the responsibility of the vehicle operator and should include: 1. Use the services and fuel at Transportation, Maintenance, or other District fuel stations as

appropriate for day to day operation. 2. Check engine oil on every fill up. 3. Check fluid levels in battery, radiator, transmission, power steering, and windshield

washers. 4. Check tires for proper inflation. 5. Inspect body for damage. 6. Wash periodically.

APPROVED BY:

DATE RELEASED:

08-15-14

Monica Bryant

Denise Palmer



CFO

ASSIGNMENT OF DISTRICT-OWNED

VEHICLE Pulaski County Special School District

Assigned to: Assigned to (Name)

Department

Date

Vehicle Description: Unit No.

License No.

Make

Vehicle ID No.

The assignment of the above described vehicle is made in accordance with Board Policy EEBA. I understand that the insurance of this vehicle is for the purpose of carrying out my related functions as required by my job description. I also understand that I am responsible for the getting the assigned vehicle serviced and repaired. I have read and am familiar with Board Policy EEBA and Business Procedures Manual 10:11 (copies attached). Date

Employee's Signature

Department Head's

Signature

Form No. B-118

QUARTERLY VEHICLE MILEAGE REPORT

Name

Position

Department

Unit No.

License No.

Vehicle Description

Date

Odometer Reading

The odometer readings are to be read on the last day of each quarter--March 31, June 30, September 30, December 31. The driver of assigned vehicle is responsible for reporting this information to their department head. Each department will send a copy of the report for each vehicle to the Chief Financial Officer.

Form B-119


Subject:

Telephone Equipment Memo No.

10:08

Rev. No.

Effective:

8-15-14 Applies to:


Page 01 of 01

PURPOSE To set forth District policy on the proper procedure for requesting telephone repair or additional lines and equipment.

GENERAL All telephone equipment in service within the District is under the control of the Director of Technology. Use the following procedures for requesting telephone maintenance or additional lines and equipment.

TELPHONE REPAIR ISSUES Report telephone outages and repair issues to the IT Help Desk, 234-2150. A work order will be generated and telephone repair technician will be dispatched as quickly as possible. Call the Help Desk to follow-up on status of work orders. Telephone repair technicians are only authorized to perform the work approved on the work order. If you have other work or changes to be made, please notify the Help Desk.

REQUESTS FOR ADDITIONAL TELEPHONE LINES OR EQUIPMENT Requests for new telephone lines or equipment should be forwarded to the Chief Technology Officer via email or by courier. Include complete justification and details of the work to be done. Requests for additional equipment will also need to contain a budget string or a means for making payment (i.e., activity funds).

APPROVED BY:

DATE RELEASED:

08-15-14

Monica Bryant

Denise Palmer



CFO


Subject:

Ricoh – Print Center Memo No.

10:09

Rev. No.

Effective:

8-23-18 Applies to:


Page 01 of 01

PURPOSE To set forth District policy printing – Refer to attached print policy Ricoh’s center information located on the district website

GENERAL INFORMATION

PCSSD has selected Ricoh to provide Managed Print Services (MPS) for the entire school

district. Under the MDS program, Ricoh will be managing all multi-function devices and

printers (fleet management) district-wide, central mail services and the PCSSD print center.

The MPS program offers a significant overall cost savings to PCSSD. These savings, along

with the opportunity to introduce new technology while significantly reducing our carbon

footprint, prompted the administration to approve moving forward with Ricoh as our MPS

supplier.

With the MPS program, PCSSD will be able to utilize Ricoh’s technology and expertise to

reduce hard costs, provide a stable and consistent support system, and reduce the use of

non-renewable resources

Print & Mail Center Management Hours of Operation: Monday - Friday 7:30 a.m. – 4:30 p.m

Brandon Phillips, Mail & Print Center Manager

501.234.2211 [email protected] Brandon is your first point of contact for print

and mail center assistance or information

Copier Help Desk Hours of Operation: Monday - Friday 7 a.m. – 4 p.m.

Brian Willis, Service Delivery Specialist

501.234.2210 [email protected] Brian is your first point of contact to report copier /

MFD service issues or request supplies.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

08-23-18


CFO


Subject:

Instructional Equipment: Business Technology

Classroom Computers

Memo No.

11:01

Rev. No.

Effective:


PCSSD Secondary Schools Which Offer Career

Education Business Classes

Page 01 of 02

PURPOSE To set forth District guidelines on the purchase, allocation, maintenance, and retirement of classroom computers for the career, business education program

FORMS

1. Career Equipment Inventory 2. Report of Loss of Vocational Tools or Equipment 3. Standard Maintenance/Cleaning Contract Bid

GENERAL The continuous growth and constantly changing enrollment patterns require that procedures be established to insure an adequate number of classroom computers be available to support al career business programs. Further, such procedures should insure that instructional equipment is comparable to the business community and provide for updating as required. Finally, the established procedures should allow for acquisition of computers that are compatible with existing programs and facilities.

PURCHASE Best usage data indicates that life expectancy of a quality computer in a classroom setting is approximately five years. Hence, it is recommended that the current lease/purchase process be continued. This plan anticipates that this is an annual District budget line item. The Career Education Department will recommend the quantity and kind of computers to be purchased with such recommendation being based on use state minimum equipment requirements, district purchasing contracts and input from the Director of Career Education.

ALLOCATION To provide for equality and quality of program, the number of classroom computers per business education classroom has been set at 25 per senior high and 25 per middle school. This figure will allow an extra machine for teacher demonstrations.


Subject:

Instructional Equipment: Business Technology

Classroom Computers

Memo No.

11:01

Rev. No.

Effective:


PCSSD Secondary Schools Which Offer Career

Education Business Classes

Page 02 of 02

Computers purchased for business education classrooms will not be used in other areas of the school.

MAINTENANCE

Inventory control of the classroom computers will be accomplished annually by the classroom teacher. Upon request of the business coordinator, this inventory report will be completed and sent to the District's Career Education Department. Any losses of classroom computers due to vandalism, fire, storm, and theft will be substantiated immediately by contacting security and completing the appropriate paperwork. The District's Career Education Department will be responsible for initiating appropriate replacement action. To minimize maintenance costs, it is expected that business teachers will instruct students in normal operator maintenance and cleaning procedures.

RETIREMENT Normal retirement of classroom computers for instructional purposes is expected to be five years; however, it is probable that some computers may have a working life beyond that period with appropriate upgrades. Classroom computers no longer being used for career education purposes will be redistributed for use in other areas with approval of the Directors of Career Education and Microsoft Information Systems.

APPROVED BY:

DATE RELEASED:

7-15-09

Monica Bryant

Denise Palmer



CFO

LOSS OF VOCATIONAL TOOLS OR EQUIPMENT

REPORT Pulaski County Special School District

Teacher

School

Directions: This form will be used to substantiate the loss of non-consumable tools, utensils, or equipment carried on the inventory of vocational programs. A single copy will be forwarded to the Director of Career Education within three (3) working days of the discovery of loss. A copy of each reported loss will be retained in an inventory file of the career teacher. All losses will be replaced unless excepted by the Director of Career Education.

No.

Quantity

Lost

Item Description

Suspected Reason

for Loss

Describe Procedure and Time

for Replacement

District Action

VOCATIONAL EQUIPMENT INVENTORY Pulaski County Special School District

Date____________________ Page _____ of _____

Teacher(s)

School

Department

Item

No.

Quantity

Description

Model No., Serial No.

and/or Size


Subject:

Instructional: Field and Activity Trips Memo No.

11:02

Rev. No.

Effective:

8-15-14 Applies to:


Page 01 of 02

PURPOSE To set forth District policy and procedure in scheduling and arranging the use of District buses to be taken by students of Pulaski County Special School District.

DEFINITION An instructional field or activity trip is the use of a bus to transport Pulaski County Special School District students to instructional field trips, scheduled athletic events, musical performances, or other activities deemed to be an extension of the school program.

AUTHORIZATION TO MAKE TRIP

For instructional field trips and activity trips involving school time, a trip request form must be completed and approved by the principal and forwarded to the Deputy Superintendent for Learning Services for final approval. Request forms for activity trips not on school time should be forwarded directly to the Director of Activities for approval after being approved by the principal.

COST TO SCHOOL OR ORGANIZATION FOR TRIP The cost of the trip to the school will be for the use of the bus. The cost of the bus will be $2.50 per mile with a minimum fee of $75.00. All trips are subject to a minimum charge for 30 miles. An invoice will be generated from the Transportation department to the school. Payment should be made payable to Pulaski County Special School District and sent to the Business Office for receipting.


Subject:

Instructional: Field and Activity Trips Memo No.

11:02

Rev. No.

Effective:

8-15-14 Applies to:


Page 02 of 02

District-owned buses are not required to be used on extra bus trips. Any commercial carrier can be used and the school will handle all financing.

ADDITIONAL EXPENSES On extended trips the sponsoring organization will be responsible for the necessary expenses of the driver. When a trip extends overnight, lodging must be provided for the driver. (Sleep time of driver will not be charged against the school or organization.)

MAINTENANCE EXPENSES The sponsor will pay any expense--such as, diesel fuel or oil--incurred during the trip to maintain the bus in operating condition. The District will reimburse these "out-of-pocket" expenditures. The sponsoring organization will be responsible for returning the bus in a clean condition and with sufficient fuel to make a regular bus run.

REIMBURSEMENT FOR GASOLINE PURCHASED On extended trips the person responsible for the trip will purchase the necessary fuel and oil. The bus should be returned with sufficient fuel to make its regular bus run the following day. The receipts will be turned into the local school bookkeeper for reimbursement. The local school will submit a Check Request to the Business Office for reimbursement. This request may be submitted on a weekly basis. The reimbursement check will be forwarded to the local school and credited to the appropriate account.

APPROVED BY:

DATE RELEASED:

8-15-14

Monica Bryant

Denise Palmer


Director of Transp.


CFO


Subject:

Time Clock Plus Software – ALL Employees Memo No.

12:01

Effective:

07-01-18

Applies to:


Page 01 of 02

PURPOSE To set forth record keeping for all hours worked per Fair Labor Standards Act.

GENERAL In compliance with the FLSA, the district is required to keep an accurate record of all hourly personnel. All school bookkeepers and principals will be the manager for their school’s Time Clock Plus System. No manager is allowed to edit their own time

Effective July 1, 2018 – Teachers will no longer enter leave requests through the Time clock

Plus System. They must enter leave requests through WillSub only. All leave for teachers

will be entered in WillSub even if they do not require a substitute. All other PCSSD employees will continue to enter leave in Time Clock Plus.

ALL EMPLOYEES Employees should have leave requests input and approved before leave is taken except in emergencies. Employees are responsible for the accuracy of their time. Employees should verify their time weekly for accuracy. Leave not entered by an employee in a pay period (except in emergencies) will result in unpaid leave.

All non-exempt (hourly) employees are required to accurately record the hours they work each week. All hourly employees are required to clock in and out through the Time Clock Plus System. Each employee is responsible for recording his or her own time. Clocking in and out for another employee or asking another employee to clock in or out for you may result in termination. Management is aware there are times when an employee may forget to clock in/out, forget their badge or lose their badge. The following procedures shall be implemented district wide to insure compliance by non-exempt employees to accurately record their hours:

Employees will be allowed 3 missed punches per year. Employees must turn in signed

documentation to their manager/supervisor/lead person requesting time to be edited for

missed punches. After the 3rd

missed punch, employees will receive:

o 4th missed punch - a verbal warning

o 5th missed punch – written warning

o 6th missed punch – written warning

o 7th missed punch – suspended one day without pay.

o If an employee continues to be noncompliant with regards to district policy,

employees will be recommended for termination due to noncompliance.


Subject:

Time Clock Plus Software – ALL Employees Memo No.

12:01

Effective:

07-01-18

Applies to:


Page 02 of 02

Lost badges must be replaced by the end of the 2nd

working day from the day the

badge was lost.

If an employee is unable to clock in due to malfunction of the time clock, the employee

must notify their manager/supervisor/lead person within 15 minutes of their scheduled

clock time. Failure to do so will result in unpaid time.

If an employee has an unexpected absence, leave time must be entered before the end

of the pay period. Approvers may not enter leave time except in an unexpected

extended absence.

Employees are responsible for the accuracy of their time. Employees should verify their

time weekly for accuracy. Leave not entered by an employee in a pay period (except in

emergencies) will result in unpaid leave.

APPROVED BY:

DATE RELEASED:

Connie Laster

Monica Bryant

Denise Palmer

07-01-18

Payroll Supervisor


CFO

TIME CLOCK MISSED PUNCH REQUEST FORM Must be approved by immediate supervisor

Employee Name:_____________________________ ID#__________________________

(please print)

Date of Missed Punch:_______________________________

Reason for Missed Punch:______________________________________________________________

___________________________________________________________________________________

Type of Missed Punch: ____Initial clock in for the day Time: __________________

____Clock out at end of day Time:__________________

____Other Time:__________________

Other Explanation____________________________________________________________________

___________________________________________________________________________________

I have read and understand the policy and procedures regarding missed punches.

______________________________________ ______________

Employee’s Signature Date

______________________________________ _______________

Supervisor’s Signature Date


Subject:

Contract Numbers: Substitutes Memo No.

12:02

Rev. No.

Effective:

8-22-18

Applies to:


Page 01 of 01

PURPOSE To set forth contract numbers to be used for all substitutes reflected on your payroll sheets. Each substitute must be assigned the correct contract number.

Contract

Number

Substitute

135

Bus Driver

154

Teacher $70 or Degreed Teacher $85

170

Temporary Teacher Less Than 30 Days - $95

172

Temporary Teacher More Than 30 Days - Not on Contract - $110

172

Teacher - Occupying Open Position Pending Certification -

176

Sub Administrator

157

Para-Professional (Hourly Rate) $10.20 per hour

156

Cafeteria Worker

158

Custodian

161

Secretary and Bookkeeper

159

Lunch Room Supervisor

160

Security Guard

155

Sub Lunch/Bus Duty

GENERAL For clarification or additional information, contact the Payroll Department.

APPROVED BY:

DATE RELEASED:

Shawn Burgess

Monica Bryant

Denise Palmer

08-22-18

Director of Human

Resources


CFO


Subject:

Overtime & Holiday Payments: Hourly Employees Memo No.

12:04

Rev. No.

Effective:

7-1-14 Applies to:


Page 01 of 01

PURPOSE

To set forth method of computing overtime pay for hourly employees who are required to work more than 40 hours in a single week and/or working on a regular holiday.

OVERTIME DEFINITIONS Overtime consists of all time physically worked in excess of 40 hours in a single week. (A week begins 12:01 a.m. Saturday) All overtime must be approved in advance by the department head. Payment for overtime is one and one-half the regular hourly rate.

APPROVED BY:

DATE RELEASED:

7-1-14

Monica Bryant

Denise Palmer



CFO


Subject:

Reporting to Work and Paying Employees: School

Closed Due to Inclement Weather

Memo No.

12:05

Rev. No.

Effective:

7-1-14 Applies to:


Page 01 of 01

PURPOSE

To set forth the District policy to be followed by all employees when schools are closed due to inclement weather

GENERAL

When schools are officially closed due to inclement weather the following regulations will be followed: 1. All Certified teaching personnel will not be required to report for work if schools are

closed for inclement weather (11.218). 2. Employees with contracts less than 12 months (except those who receive a prorated

check) who lost time and pay due to inclement weather will be paid for actual time worked on the make-up days.

3. Employees with contracts less than 12 months who receive a prorated check will

receive their regular pay check and will be rescheduled to work appropriate days lost. 4. Employees with 12-month contracts are expected to report to work or take appropriate

leave unless the superintendent declares the Administrative Building closed. This applies to, but not limited to, Administrative Office personnel, Maintenance, Transportation, high school principals, high school bookkeepers, and maintenance custodians.

APPROVED BY:

DATE RELEASED:

7-1-14

Connie Laster

Monica Bryant

Denise Palmer

Officers Updated 8-23-18 Payroll Supervisor


CFO


Subject:

Vacation and Sick Leave Accrual Memo No.

12:06

Rev. No.

Effective:

7-1-14 Applies to:


Page 01 of 01

PURPOSE

To set forth District policy and procedures to follow in accruing vacation and sick leave.

GENERAL An employee's vacation and sick leave will continue to accumulate if the employee is on a leave for which they are eligible for pay and have an active contract.

APPROVED BY:

DATE RELEASED:

7-1-14

Connie Laster

Monica Bryant

Denise Palmer

Officers updated 8-23-18

Payroll Supervisor


CFO


Subject:

Travel Procedures – Nonexempt Employees

Compensation for Hourly Employees

Memo No.

12:07

Effective:

8-25-16 Applies to:


Page 01 of 01

PURPOSE The purpose of this procedure is to state the pay rules that apply to nonexempt employees when traveling on district business. It is the intent of the district to limit the travel of nonexempt employees when it would be feasible to send an exempt employee. Employees in positions classified as nonexempt under the Fair Labor Standards Act are eligible for compensation for the time they spend traveling. The compensation an employee receives depends on the kind of travel and whether the travel time takes place within normal work hours. (see also Travel section Memo 07:05)

TRAVEL TIME DEFINED “Travel time” is defined as the time the employee is a passenger on an airplane, train, boat, bus, or automobile.

NORMAL WORK HOURS DEFINED FOR TRAVEL PURPOSES

“Normal work hours,” for the purposes of this procedure are defined as the employee’s regularly scheduled work time. This definition applies to normal workdays (Monday through Friday) and to weekends (Saturday and Sunday).

TRAVEL TIME WITHIN NORMAL WORK HOURS Any portion of authorized travel time that takes place within normal work hours (defined as above; for example 8:00 a.m. to 4:30 p.m.) on any day of the week, including Saturday and Sunday, is treated as work hours. Travel time within normal work hours will be paid at the employee’s regular hourly rate and will be factored into overtime calculations.

TRAVEL TIME OUTSIDE OF NORMAL WORK HOURS Any portion of authorized travel time outside of normal work hours on any day of the week, including Saturday and Sunday is not compensable.

APPROVED BY:

DATE RELEASED:

Monica Bryant

Denise Palmer

8-25-16


CFO

Date Date

Funds/Source

of Funds Amount

Revised 12-6-18

PAYROLL - CHECK REQUESTPulaski County Special School District

Pay to the Order of: Date

Name

Amount

Address

Check one::

Purpose or Description

Requested by Assistant Superintendent of Division

Principal/Supervisor/Director Date Assistant Superintendent - Business Affairs Date

Function Location Program Subject Object

Vendor#

Vendor

Effective _______, 2016 Page 1

Federal Grant Technical Manual Addendum

The attached addendums provide examples of written procedures to provide guidance for AAFC

constituents as they work to implement the Uniform Grant Guidance within their districts.

For awards made prior to December 26, 2014, the uniform requirements found in 34 CFR Parts 74 and

80 of EDGAR still apply. For grant awards made on or after December 26, 2014, the uniform grant

guidance in 2 CFR Part 200 applies.

Addendum:

A: Determining Allocability of Costs

B: Procurement Standards

C: Documentation of Personnel Expenses

Time & Effort

D: Record Keeping

*Review the following addendum to the AAFC Federal Grant Technical Manual in order to determine

the best use within your district. It will be necessary to provide additional information to detail your

district's written procedures and policies for compliance with applicable regulations.

Federal Grant Technical Manual Addendum PCSSD

Effective July 1, 2015 Page 2 Revised (Date)

Addendum A: Determining allocability of Costs

Grantees are required to have written procedures for determining the allocability of costs charged to

federal grants. 2 CFR § 200.302(b) (7). All costs must be allowable under the federal cost principles in

2 CFR Part 200, Subpart E, and under the terms and conditions of the specific federal award.

When determining how PCSSD will spend grant funds, the district official(s) must consider the

following factors when making an allocability determination. All expenditures made with federal

education funds must meet the standards outlined in EDGAR, 2 CFR Part 3474, and 2 CFR Part 200.

Factors Affecting allocability of Costs

In general, PCSSD staff must consider the following elements when determining the allocability of a

cost. In accordance with the federal cost principles, all costs budgeted and charged to a federal grant

must be:

Necessary and Reasonable for the performance of the federal award.

Reasonable Costs: A cost is reasonable if, in its nature and amount, it does not exceed that which

would be incurred by a prudent person under the circumstances prevailing at the time the decision

to incur the cost was made.

A cost can be reasonable if it meets all of the following conditions:

▪ Prudence was used in making the decision to incur the cost, considering the person‟s

responsibilities to PCSSD, its employees, the public, and the federal government.

▪ It is necessary to carry out the objectives of the grant program or is recognized as an

ordinary cost to operate the organization.

▪ The District applied sound business practices; arm‟s-length bargaining (i.e., the

transaction was with an unrelated third party); federal, state, and other laws and

regulations; and the terms and conditions of the award in making the decision.

▪ The price is comparable to that of the current fair market value for equivalent goods or

services.

▪ There were no significant deviations from the established practices of the organization

which may unjustifiably increase the cost. 2 CFR § 200.404

Necessary Costs: While 2 CFR § 200.404 does not provide specific descriptions of what

satisfies the “necessary” element beyond its inclusion in the reasonableness analysis above,

necessary is determined based on the needs of the program. Specifically, the expenditure must

be necessary to achieve an important program objective. It means it is vital or required in order



to meet the objectives of the grant or for the grant to be successful. Necessary does not mean

“nice to have.”

When determining whether a cost is necessary, PCSSD considers:

▪ Whether the cost is needed for the proper and efficient performance of the grant

program;

▪ Whether the cost is identified in the approved budget or application;

▪ Whether there is an educational benefit associated with the cost;

▪ Whether the cost aligns with identified needs based on results and findings from a needs

assessment; and

▪ Whether the cost addresses program goals and objectives and is based on program data.

Allocable to the federal award. A cost is allocable to the federal award if the goods or services

involved are chargeable or assignable to the federal award in accordance with the relative

benefits received.

Consistent with policies and procedures that apply uniformly to both federally-financed and

other activities of PCSSD.

Conform to any limitations or exclusions set forth as cost principles in 2 CFR Part 200,

Subpart E, or in the terms and conditions of the federal award.

Consistent treatment. A cost cannot be assigned to a federal award as a direct cost if any other

cost incurred for the same purpose in like circumstances has been assigned as an indirect cost

under another award.

Adequately documented. Documentation includes purchase orders/requisitions, invoices,

receipts, verification of receipt of goods and services, travel authorizations and vouchers,

contracts, time-and-effort records, copies of checks, bank statements, etc. Expenditures that are

not supported by source documentation cannot be charged to the grant.

Determined in accordance with generally accepted accounting principles (GAAP), unless

provided otherwise in 2 CFR Part 200.

Not included as a match or cost-share of another federal program, unless the specific

federal program authorizes federal costs to be treated as such.



The net of all applicable credits. To the extent that such credits accruing to or received by

PCSSD relate to the federal award, they shall be credited to the federal award, either as a cost

reduction or a cash refund, as appropriate. 2 CFR § 200.406.

2 CFR Part 200, Subpart E, examines the allocability of 55 specific cost items (commonly referred to as

Selected Items of Cost) at 2 CFR 200.420-.475. It is possible for the State and/or District to put

additional requirements on a specific item of cost. Under such circumstances, the stricter

requirements must be met for a cost to be allowable. Accordingly, employees consult federal, State

and District requirements when spending federal funds.

Item of Cost Citation of allocability Rule

Advertising and public relations costs 2 CFR § 200.421

Advisory councils 2 CFR § 200.422

Alcoholic beverages 2 CFR § 200.423

Alumni/ae activities 2 CFR § 200.424

Audit services 2 CFR § 200.425

Bad debts 2 CFR § 200.426

Bonding costs 2 CFR § 200.427

Collection of improper payments 2 CFR § 200.428

Commencement and convocation costs 2 CFR § 200.429

Compensation – personal services 2 CFR § 200.430

Compensation – fringe benefits 2 CFR § 200.431

Conferences 2 CFR § 200.432

Contingency provisions 2 CFR § 200.433

Contributions and donations 2 CFR § 200.434

Defense and prosecution of criminal and civil proceedings,

claims, appeals and patent infringements 2 CFR § 200.435

Depreciation 2 CFR § 200.436

Employee health and welfare costs 2 CFR § 200.437

Entertainment costs 2 CFR § 200.438

Equipment and other capital expenditures 2 CFR § 200.439

Exchange rates 2 CFR § 200.440

Fines, penalties, damages and other settlements 2 CFR § 200.441

Fund raising and investment management costs 2 CFR § 200.442



Gains and losses on disposition of depreciable assets 2 CFR § 200.443

General costs of government 2 CFR § 200.444

Goods and services for personal use 2 CFR § 200.445

Idle facilities and idle capacity 2 CFR § 200.446

Insurance and indemnification 2 CFR § 200.447

Intellectual property 2 CFR § 200.448

Interest 2 CFR § 200.449

Lobbying 2 CFR § 200.450

Losses on other awards or contracts 2 CFR § 200.451

Maintenance and repair costs 2 CFR § 200.452

Materials and supplies costs, including costs of computing

devices 2 CFR § 200.453

Memberships, subscriptions, and professional activity costs 2 CFR § 200.454

Organization costs 2 CFR § 200.455

Participant support costs 2 CFR § 200.456

Plant and security costs 2 CFR § 200.457

Pre-award costs 2 CFR § 200.458

Professional services costs 2 CFR § 200.459

Proposal costs 2 CFR § 200.460

Publication and printing costs 2 CFR § 200.461

Rearrangement and reconversion costs 2 CFR § 200.462

Recruiting costs 2 CFR § 200.463

Relocation costs of employees 2 CFR § 200.464

Rental costs of real property and equipment 2 CFR § 200.465

Scholarships and student aid costs 2 CFR § 200.466

Selling and marketing costs 2 CFR § 200.467

Specialized service facilities 2 CFR § 200.468

Student activity costs 2 CFR § 200.469

Taxes (including Value Added Tax) 2 CFR § 200.470

Termination costs 2 CFR § 200.471

Training and education costs 2 CFR § 200.472

Transportation costs 2 CFR § 200.473

Travel costs (Follow district policy - actual costs, or per diem) 2 CFR § 200.474

Trustees 2 CFR § 200.475



Other Considerations for allocability

In order for a cost to be allowable, the expenditure must also be allowable under the applicable federal

program statute (e.g., Title I of the Elementary and Secondary Education Act [ESEA], or the Carl D.

Perkins Career and Technical Education Act [Perkins]), along with accompanying program

regulations, non-regulatory guidance, and grant award notifications.

Most federal programs also contain the supplement, not supplant a requirement, which means PCSSD

cannot use federal grant funds to pay for a cost or activity that is usually supported by state or local

funds.

For a cost to be allowable under a federal grant program, PCSSD must ensure it meets all of the

following conditions:

✓ reasonable in cost (as described above)

✓ necessary to accomplish the objectives of the grant program (as described above)

✓ based on an identified need, concern, or area of weakness within the grant program

✓ appropriate under the authorizing program statute

✓ consistent with the underlying needs of the program in that it benefits the intended population of

students or teachers for which the funds are appropriated

✓ allocable to the grant based on the relative benefits received (as described above)

✓ authorized or not prohibited under state or local laws or regulations

✓ consistent with policies, regulations, and procedures that apply to all activities, including other

grants and state and local activities

✓ treated consistently as either a direct cost or as an indirect cost

✓ determined in accordance with GAAP

✓ not used to meet cost sharing or matching requirements of another federal grant (unless

specifically permitted in the other program statute or regulations)

✓ consistent with the terms and conditions of the grant award

✓ budgeted in the approved grant application

✓ adequately documented with appropriate supporting original source documentation

✓ the net of any applicable credits such as rebates or discounts

✓ allowable under the federal cost principles

✓ in most cases, supplemental to the core foundation program of the school and to other activities

normally conducted by the school (i.e., supplement, not supplant)

✓ if the school is a Title I schoolwide program, the grant program‟s activities and applicable costs

must be included in the schoolwide plan, the school must have conducted a comprehensive

needs assessment, and the plan must contain the required components specified in statute (see

Title I, Part A, §1114[b]).



Direct and Indirect Costs

Determining Whether a Cost is Direct or Indirect (see pages in Technical Manual)

Direct costs are those costs that can be identified specifically with a particular final cost objective, such

as a federal award, or other internally or externally funded activity, or that can be directly assigned to

such activities relatively easily with a high degree of accuracy. 2 CFR § 200.413(a).

Indirect costs are those that have been incurred for a common or joint purpose benefitting more than

one cost objective, and not readily assignable to the cost objective. 2 CFR § 200.56. Costs incurred for

the same purpose in like circumstances must be treated consistently as either direct costs or indirect

costs. Indirect costs usually support areas that benefit all activities of PCSSD, such as Accounting,

Budget, Human Resources, Purchasing, Building Maintenance, etc.

A cost that does not meet all of these conditions could be questioned during an audit or monitoring visit

and could require repayment to the awarding agency.



Addendum B: Procurement Standards C.F.R. 200.318-200.326

PCSSD has the following written procedures for procurement transactions. C.F.R. 200.319

Procurement standards under include the following areas:

Open competition;

Conflict of interest (definition, policy, sanctions, training);

Solicitations;

Cost/Price Analysis;

Vendor selection process (debarment, small/minority/women‟s businesses, monetary levels of

purchases, non-competition);

Required Contract Provisions;

Contract Administration; and

Protest Procedures.

C.F.R. 200.308. for Revision of budget and program plan

In accordance with both Federal and Arkansas laws, all purchases made by PCSSD must conform to

all purchasing laws and all purchasing policies and procedures. There are two categories of

procurement: the purchase of goods and the purchase services (including service contracts). The

policies and procedures governing both categories depend on the dollar amount of the goods purchased

or the service provided (or service contract).

The following information is current as of February, 2015. However, the most up to date information

for federal regulations will be contained on the EDGAR website. Detailed information on State of

Arkansas procurement laws can be obtained from documentation on the Arkansas Department of

Finance and Administration website, Office of State Procurement:

http://www.arkansas.gov/dfa/procurement/documents/laws_rules0907.pdf.

Open Competition and Procurement C.F.R. 200.319 In accordance with both federal and state procurement laws, PCSSD will conduct all procurement

transactions in a manner that provides full and open competition.

Conflict of Interest and Procurement Conflict of Interest Defined: A conflict of interest arises when an employee, officer, agent; or any

employee, officer or agent‟s immediate family member or partner; or organization which employs or is

about to employ any of the preceding, has a financial interest in the firm selected for procurement.

Conflict of Interest Standard of Conduct and Policy: In compliance with federal regulations and

Arkansas Act 1599 of 2001, PCSSD maintains a standard of conduct and conflict of interest policy.

Act 1599 of 2001 establishes ethical guidelines and prohibitions for local school board members,

educational administrators, and employees of any public educational entity in Arkansas. Details of Act

1599 can be found in the following link: ftp://www.arkleg.state.ar.us/acts/2001/htm/ACT1599.pdf .



Conflict of Interest - Employee training: Employees will be received training on conflict of interest

during the Tier II presentation. Supervisors, principals, and department heads will, in turn, present to

their employees conflict of interest training during professional development hours.

Conflict of Interest - Employee certification: Act 1599 documentation and disclosure forms will be

made available to employees at the first of the school year. Space will be provided for the employee to

acknowledge conflict of interest training and understanding of the conflict of interest policy. PCSSD

must disclose in writing any potential conflict of interest to the federal awarding agency in accordance

with applicable Federal awarding agency policy. C.F.R. 200.112

Procurement and the Vendor Selection Process In addition to the requirements set by EDGAR rules, Arkansas State Procurement Code and Act 1189

of 2013 governs purchases of goods and services in the State of Arkansas. Where EDGAR rules are

more stringent, EDGAR rules apply. Where Arkansas Procurement Code is more stringent, Arkansas

law applies. Under both, the policies and procedures governing procurement of goods and services

depend on the amount of the purchase or contract. Basic information on these policies is outlined

below.

Detailed information regarding State of Arkansas procurement can be found on the State‟s Legislative

website: www.arkleg.state.ar.us/acts/2013/Public/ACT1189.pdf.

Debarment: To ensure that PCSSD does not contract or sub-contract with suspended or debarred

vendors, vendor names will be checked on the EPLS www.epls.gov or www.sam.gov. Documentation

will be retained to show that a vendor is not debarred. If, after awarding a contract, PCSSD discovers a

vendor has been suspended or disbarred, the District may consider termination and/or non-renewal or

non-extension of the contract, unless an exception is made by the US Department of Education.

PCSSD will maintain oversight of contracts and contractors to ensure that all terms, conditions, and

performance specifications are met.

Small Businesses, Minority Businesses, Women‟s Businesses, and Labor Surplus Area Firms:

In accordance with C.F.R. 200.321, PCSSD will, when possible, contract with small and minority

businesses, women‟s business enterprises, and labor surplus area firms.

Monetary Ranges and Requirements:

Micro Purchases. Purchases of goods and services, the aggregate total of which is less than $3,000 per

fiscal year (Example: supplies [books, paper, and technology supplies] the aggregate total of which is

less than $3,000 per fiscal year.) While not required, it is recommended that documentation is retained

to prove that prices for micro-purchases have been compared and purchases were made in open

competition.



Small Purchases and contracts ($3001 – $10,000): Per Federal Edgar requirements, must obtain price

or rate quotes from a minimum of two sources. Documentation must be retained.

Purchases and contracts ($10,000 - $50,000): Per Arkansas Procurement Law, competitive

“quotation” bids must be obtained. Documentation must be retained.

Purchases and contracts of more than $50,000: Per Arkansas Procurement Law, competitive sealed

bids are required. Documentation must be retained.

Purchases and contracts of $150,000 or more: Per Arkansas Procurement Law, competitive sealed

bids are required and per Federal law, cost or price analysis is required in connection with every

procurement action, including contract modifications. Documentation must be retained. C.F.R.

200.320

Cost Analysis: Evaluating the separate cost elements that make up the total price, including

profit.

Price analysis: Evaluating the total price.

Purchase of goods and services summary

Type of Purchase Requirement Bid or Quote

Documentation

Required?

“Micro Purchase”

<$3,000 per year

($2,000 for

construction)

Reference: C.F.R. 200.320 a) May purchase without soliciting

competitive quotations if the cost is

Considered reasonable.

b) To the extent practicable, must

distribute micro-purchases equitably

among qualified suppliers.

c) Cost or price analysis not required

Not required but is

Recommended

Purchases & contracts

$3,000 - $10,000 Reference: C.F.R. 200.320 a) Obtain competitive quotations from at

least two sources.

b) Simple, informal quotes.

c) Includes procurement of all types of

services, none are excluded.

d) Cost or price analysis not required.

Yes

$10,000.01

$50,000.00 Reference: Arkansas Procurement Code A.C.A.

§19-11-204 & Act 1189 of 2013 a) Obtain competitive quotation bids.

b) Includes procurement of all types of

Yes



services; none are excluded.

c) Cost or price analysis not required.

$50,000.01 $150,000 Reference: Arkansas Procurement Code A.C.A.

§19-11-229(b)(1) and C.F.R. 200.320 a) Procurement by sealed bids, publicly solicited

(formal advertising).

b) Invitation to bid must contain complete,

adequate, realistic specifications or purchase

description.

c) Bids must be solicited from adequate number of

known suppliers, giving sufficient time to respond.

d) Bids opened at place and time specified in the

invitation to bid.

e) Firm, fixed price contract awarded in writing to

lowest responsive and responsible bidder.

f) Sound, documented reason for any or all bids

rejected.

Yes

>$150,000 Reference: Arkansas Procurement Code

A.C.A. §19-11-229(b)(1) and C.F.R. 200.320 a) Procurement by sealed bids, publicly solicited

(formal advertising).

b) Invitation to bid must contain complete,

adequate, realistic specifications or purchase

description.

c) Bids must be solicited from adequate number of

known suppliers, giving sufficient time to respond.

d) Bids opened at place and time specified in the

invitation to bid.

e) Firm, fixed price contract awarded in writing to

lowest responsive and responsible bidder.

f) Sound, documented reason for any or all bids

rejected.

g) Cost/Price Analysis (evaluating the total price) is

required in accordance with C.F.R. 200.323.

Yes



Non-Competitive Proposals: Non-competitive proposals are appropriate only when the good or service is available only from a

single source (sole source – ex. Microsoft Office software license renewal or a reading program in use

this year and to be continued next year); when there is a public emergency; when the awarding agency

authorizes non-competition in response to a written request from the non-federal entity; or when, after

soliciting a number of sources, competition is deemed inadequate.

Non-competitive tips:

1. Be careful of vendors who know your assessments, etc.

2. Begin with soliciting proposals from a number of sources.

3. Make the vendors tell you why they are the best. Example, when purchasing a reading

program, you can specify in the bid that you want „Reading Best‟ or a program that “offers

equal value”.

Non-Competitive Proposals (Sole Source) Justification as required by Arkansas code ACA §6-24-

101: Attach a single source justification document to the purchase order with a copy kept in the audit file for

all single-source commodities (commodities include goods and services). The Arkansas Department of

Education requires that the following criteria be met:

Why the service or product is needed.

The methods used to determine that a lack of responsible/responsive competition exists for the

product.

How it was determined that the provider possesses exclusive capabilities.

Why the service or product is unique.

Whether or not there are patent or property rights which make the required service or product

unavailable from other sources.

What PCSSD would do if the provider/service product were no longer available.

Any program considerations which make the use of a “sole source” critical to the successful

completion of the District‟s task.

Procurement of Recovered Materials C.F.R. 200.322

PCSSD will comply with Section 6002 of the Solid Waste and Disposal Act, as amended by the

Resource Conservation and Recovery Act. The requirements of Section 6002 include procuring only

items designated in guidelines of the Environmental Protection Agency at 40 C.F.R. part 247 that

contain the highest percentage of recovered materials practicable, consistent with maintaining a

satisfactory level of competition, where the purchase price of the item exceeds $10,000 or the value of

the quantity acquired during the preceding fiscal year exceeded $10,000; procuring solid waste

management services in a manner that maximizes energy and resource recovery; and establishing an

affirmative procurement program for procurement of recovered materials identified in the EPA

guidelines.



Procurement of Professional Services C.F.R. 200.459

Costs of professional and consultant services rendered by persons who are members of a particular

profession or possess a special skill are allowable.

Service Contracts:

There are a number of different types of service contracts.

Consulting – An independent contractor who possesses specialized knowledge, experience, and

expertise to investigate assigned problems or projects and to provide counsel, review, design,

development, analysis, or advice in formulating or implementing programs or services or improvements

in programs or services, including, but not limited to, such areas as management, data processing,

advertising, and public relations.

Internal Controls - Defined According to C.F.R 200.61

Internal Controls means a process, implemented by a District, designed to provide reasonable

assurance regarding the achievement of objectives in the following categories:

1. Effectiveness and efficiency of operations;

2. Reliability of reporting for internal and external use; and

3. Compliance with applicable laws and regulation

Compliance requirements for Federal awards C.F.R. 200.62

District policy and processes ensure that the following objectives are met for Federal awards and to

ensure that transactions are properly accounted for.

1. To permit the preparation of reliable financial statements and Federal reports;

2. To maintain accountability over assets;

3. To demonstrate compliance with Federal statutes, regulations, and the terms and conditions of

the Federal award;

4. To ensure that transactions are executed in compliance with:

a. Federal statutes, regulations, and the terms and conditions of the Federal award that could

have a direct and material effect on a Federal program; and

b. Any other Federal statutes and regulations that are identified in the Compliance

Supplement; and

c. Funds, property and other assets are safeguarded against loss from unauthorized use or

disposition.

Post Federal Award Requirements - Internal controls C.F.R. 200.303

The non-Federal entity (PCSSD) must:

Establish and maintain effective internal control over the Federal award

Comply with Federal statutes, regulations and the terms and conditions of the Federal award

Evaluate and monitor the non-Federal entity‟s compliance with statutes, regulations and the

terms and conditions of Federal awards

Take prompt action with instances of noncompliance are identified

Take reasonable measures to safeguard protected personally identifiable information



Travel Reference: C.F.R. 200.474

Travel costs are those expenses related to transportation, lodging, subsistence and related items incurred

by employees who are in a travel status on official business of PCSSD. Such costs may be charged on

an actual cost basis, on per diem or mileage basis in lieu of actual costs incurred or on a combination of

the two. Refer to school district travel policy for specific policy.

TRAVEL REIMBURSEMENT

The Board of Education recognizes the importance and desirability for school personnel to make out-of-district trips on school business. Trips may include, but not be limited to, attendance at meetings, such as state and national conferences/workshops, and observational visits to other schools. A daily per diem rate will be paid for travel requiring overnight lodging. The General Service Administration (GSA) per diem rates established for destinations within the Continental United States for meals and incidental expenses will be used for reimbursement. Meals and incidental expenses for the first and last day of travel will be reimbursed at 75% of the daily per diem rate. There will be no meal reimbursement for one-day trips.

TRAVEL POLICY

Travel Policy: Nonexempt Employees

The purpose of this policy is to state the pay rules that apply to nonexempt employees when

traveling on district business. It is the intent of the district to limit the travel of nonexempt

employees when it would be feasible to send an exempt employee. Employees in positions

classified as nonexempt under the Fair Labor Standards Act are eligible for compensation for the

time they spend traveling. The compensation an employee receives depends on the kind of travel

and whether the travel time takes place within normal work hours.

Travel Time Defined

“Travel time” is defined as the time the employee is a passenger on an airplane, train, boat, bus,

or automobile.

Normal Work Hours Defined

“Normal work hours,” for the purposes of this policy are defined as 8:00 a.m. to 4:30 p.m. This

definition applies to normal workdays (Monday through Friday) and to weekends (Saturday and

Sunday).

Travel Time within Normal Work Hours



Any portion of authorized travel time that takes place within normal work hours (defined as 8:00

a.m. to 4:30 p.m.) on any day of the week, including Saturday and Sunday, is treated as work

hours. Travel time within normal work hours will be paid at the employee’s regular hourly rate and

will be factored into overtime calculations.

Travel Time Outside of Normal Work Hours

Any portion of authorized travel time outside of normal work hours (defined as 8:00 a.m. to 4:30

p.m.) on any day of the week, including Saturday and Sunday is not compensable.

CONFERENCE/MEETING/TRAINING/LECTURES POLICY: NONEXEMPT EMPLOYEES

Lectures, Meetings and Training Programs Policy: Nonexempt Employees

The purpose of this policy is to state the pay rules that apply to nonexempt employees under the

Fair Labor Standards Act when attending lectures, meetings and training programs.

Normal Work Hours Defined

“Normal work hours,” for the purposes of this policy are defined as 8:00 a.m. to 4:30 p.m. This

definition applies to normal workdays (Monday through Friday) and to weekends (Saturday and

Sunday).

Lectures, Meetings, Conferences and Training Programs

Attendance at lectures, meetings, conferences, training programs, and similar activities is not

counted as working time if all four of the following criteria are met:

Attendance is outside of the employee’s normal working hours.

Attendance is voluntary.

The course, lecture, or meeting is not directly related to the employee’s job.

The employee does not perform any productive work during such attendance.

Functions associated with lectures, meetings, conferences, training programs, and similar

activities outside of normal work hours (defined as 8:00 a.m. to 4:30 p.m. ) on any day of the

week, including Saturday and Sunday that meet the four criteria above are not counted as working

time. Examples are as follows:

Networking Receptions

Evening Meals and Entertainment



IN-DISTRICT TRAVEL GUIDELINES / PROCEDURES:

Staff members who are required to travel from building to building during the regular work-day will be reimbursed at the same rate as the Arkansas State mileage reimbursement rate. The reimbursement will only be for required daily travel from one building to another. Mileage will only be paid for one way between buildings, unless the employee is required to travel back to his/her beginning location during regular work hours.

It will be the employee’s responsibility to get from home to work and from work back home. The employee will be responsible for submitting an in-district travel form at the end of each month for reimbursement. Travel time between schools will not be required during a teacher’s lunch period or a teacher’s preparation period.

Addendum C: Documentation of Personnel Expenses (Time and Effort Records)

Charges to federal awards for salaries and wages must be based on records that accurately reflect the

work performed. In accordance with 2 CFR § 200.430, these records must:

● Be supported by a system of internal controls which provides reasonable assurance that the

charges are accurate, allowable, and properly allocated

● Be incorporated into official records

● Reasonably reflect total activity for which the employee is compensated, not exceeding 100% of

compensated activities

● Encompass both federally assisted and all other activities compensated by PCSSD on an

integrated basis

● Comply with the established accounting policies and practices of PCSSD, and

● Support the distribution of the employee‟s salary or wages among specific activities or costs

objectives if the employee works on:

o More than one federal award

o A federal award and a non-federal award

o An indirect cost activity and a direct cost activity

o Two or more indirect activities which are allocated using different allocation bases, or

o An unallowable activity and a direct or indirect cost activity.

[Note: Pursuant to the provisions in 2 CFR § 200.430(i)(8), where the records do not meet the standards

described in this section, the USDE may require personnel activity reports (PARs), including prescribed

certifications, or equivalent documentation that support payroll charges to federal grants.]



All employees who are paid in full or in part with federal funds must keep specific documents to

demonstrate the amount of time they spend on grant activities. This includes an employee whose salary

is paid with state or local funds but is used to meet a required match or cost share for a federal program.

All PCSSD employees who are paid in whole or in part with federal funds will maintain documentation

in accordance with the following requirements.

All charges to payroll for personnel who work on one or more federal programs or cost objectives must

be based on one of the following, depending on the circumstances:

● Semi-annual certification (for employees who work 100% of the time on a single program

and/or cost objective.

● Time-and-effort records (for employees working on more than one program and/or more than

one cost objective)

● Substitute system

Additional summary information pertaining to each of these is provided below. Refer to the section

“Compensation for personal services” in 2 CFR § 200.430 for more detailed information pertaining to

charges to payroll.

Semi-Annual Certification

Semi-annual certification applies to employees who do one of the following:

● Work 100% of their time on a single grant program and/or single cost objective

● Work 100% of their time in administering programs that are part of consolidated administrative

funds (such as a Federal Programs Director who administers only these programs)

● Work 100% of their time under a single cost objective funded from eligible multiple funding

sources. A Title I, Part A, schoolwide program is a single cost objective. Refer to TEA‟s page

on Schoolwide Programs for further guidance.

*A cost objective may be a major function of PCSSD, a particular service or product, a federal award,

or an indirect cost activity.

Each employee must certify in writing, at least semi-annually, that he/she worked solely on the program

or single cost objective for the period covered by the certification. The certification must be signed by

the employee or by the supervisor having first-hand knowledge of the work performed.



(See the exceptions for schoolwide programs)

Job Descriptions: These employees are also required to maintain on file a signed and dated job

description which clearly shows that the employee is assigned 100% to the program or single cost

objective. The job description must be updated annually or when a function or activity is added to or

deleted from an existing job description, must clearly identify the function and activities performed by

the employee for the applicable fund source(s) or cost objective, and must be maintained in the

employee‟s personnel file.

The semi-annual certification must

● be executed after the work has been completed, and not before

● state that the employee worked solely (i.e., 100% of the time) on activities related to one

particular grant program or single cost objective

● identify the grant program or cost objective

● specify the 6-month reporting period

● be signed and dated by the employee or a supervisor with first-hand knowledge of the work

performed

Charges to the grant must be supported by these semi-annual certifications. All certifications must be

retained for audit and monitoring purposes. It is recommended that the certifications be retained in a

central location to facilitate an audit.

Other examples:

Reconciliation and Closeout Procedures

If using budget estimates, PCSSD will periodically, at least quarterly, reconcile payroll charges to the

actual time and effort reflected in the employees‟ time-and-effort records. If the quarterly (or more

frequent) reconciled difference between the actual and budgeted amounts is 10% or greater, two

things will occur:

● PCSSD will adjust its accounting records to reflect the costs based on the actual time and effort

reported.

● To minimize future differences, the District will revise the budget estimates for the following

quarter to reflect the actual distribution, if necessary.



If the reconciled difference is less than 10%, PCSSD will adjust the accounting records annually. But

in all cases, the accounting records will be adjusted to reflect actual time-and-effort records. Please note

that the 10% variance only governs how often the reconciliation will occur. It does not govern whether

or not the reconciliation will occur.



Addendum D: Record Keeping

Record Retention

In general, records document the use of funds, compliance with program and fiscal requirements, and

the performance of the grant. In accordance with 34 C.F.R. §§ 76.730-.731 and §§ 75.730-.731, PCSSD

maintains all records that fully show (1) the amount of funds under the grant or subgrant; (2) how the

District uses those funds; (3) the total cost of each project; (4) the share of the total cost of each project

provided from other sources; (5) other records to facilitate an effective audit; and (6) other records to

show compliance with federal program requirements. PCSSD also maintains records of significant

grant project experiences and results. 34 C.F.R. § 75.732. These records and accounts must be retained

and made available for programmatic or financial audit.

PCSSD retains and destroys records in accordance with state and federal requirements.

Procurement Documentation

Documentation must be maintained for each step in the procurement process to sufficiently detail the

history of the procurement. This documentation includes, but is not limited to, the rationale for the

methods of procurement, independent estimates, cost/price analysis, solicitations, ids, proposals,

justifications, profits, bidder list, approvals, contracts, etc. (CFR 200.318)(i)

At a minimum, all procurement records must be retained for the three years after final disposition of the

item procured. If any litigation, audit, or claim is initiated involving the item procured during the three-

year retention period, the procurement records must be retained until resolution of all issues and final

action is taken or until the end of the three-year retention period; whichever is later. (CFR 200.333)

Destruction of Records

Because records establish compliance with the use of funds and with program and fiscal requirements,

failure to retain the proper records or to dispose of them prematurely can result in monumental

problems for PCSSD, including the repayment of all funds associated with the activity, event, decision,

or transaction for which the records are missing.

PCSSD cannot destroy any record that is involved in an ongoing

● Litigation

● Claim

● Negotiation

● Public information request (PIR)

● Audit or investigation

● Administrative review or hearing



● Records generally include but are not limited to

● General correspondence, including letters and e-mail

● Handwritten notes and electronic notes

● Completed forms and reports and the data used to complete the reports

● Personnel documentation

● Websites created by the District

● Audio tapes and video tapes

● Final, complete, and signed (if applicable) documents

● Plans, photographs, or drawings

● Data in spreadsheets and databases

● Financial records, including but not limited to budgets, accounting ledgers, all supporting

documentation for expenditures, copies of checks, bank statements, etc.

Records generally do NOT include

● Convenience copies (extra identical copies created only for convenience of reference or

research)

● Drafts of documents

● Copies of documents furnished to the public to fulfill a PIR

● Blank forms/stocks of publications (keep at least one copy for archives to demonstrate

compliance or proof of program activities)

● Library or museum materials

● Dispute resolution working files (the final written finding or report is a record)

● Personal or junk e-mail

● Ccs of e-mails (or letters) or convenience copies of e-mails (or letters) (the recipient in the “To”

line is the keeper of the official record)

When original records are electronic and cannot be altered, there is no need to create and retain paper

copies. When original records are paper, electronic versions may be substituted through the use of

duplication or other forms of electronic media provided that they are subject to periodic quality control

reviews, provide reasonable safeguards against alteration, and remain readable.

The retention period is the same whether the record is paper or electronic. However, a few precautions

are in place.