business services handbook

BUSINESS SERVICES

HANDBOOK

2013‐2014

POLICIES, FORMS AND PROCEDURES

ACCOUNTING ACCOUNTS PAYABLE/PURCHASING

ACCOUNTS RECEIVABLE PETTY CASH ATTENDANCE PAYROLL

FACILITY USE GENERAL INFORMATION

INSURANCE/RISK MANAGEMENT MANDATED COST CLAIMS

GRANTS FOOD SERVICE

CABRILLO UNIFIED SCHOOL DISTRICT 498 Kelly Ave, Half Moon Bay, CA 94019 650 7127100 Fax 650 7260279

www.cabrillo.k12.ca.us

BUSINESS DEPARTMENT CONTACT DIRECTORY 2013‐2014

TITLE

NAME & E‐MAIL ADDRESS

EXTENSION DIRECTOR OF FISCAL SERVICES

TBD

712‐7135

ADMINISTRATIVE ASSISTANT IV

TBD

712‐7123

ACCOUNT TECHNICIAN II (ACCOUNTS RECEIVABLE)

Lana Crosby [email protected]

712‐7128

ACCOUNT TECHNICIAN II (ACCOUNTS PAYABLE)

Jennifer Marsh [email protected]

712‐7136

ACCOUNT TECHNICIAN I

TBD

712‐7115

PAYROLL TECHNICIAN

Chirleen Gragg [email protected] Lynn Harter [email protected]

712‐7116

INTERIM DIRECTOR OF MAINTENANCE & OPERATIONS, TRANSPORTATION ADMINISTRATIVE ASSISTANT

Ed Watkins [email protected]

TBD

712‐7100, 103

BUSINESS DEPARTMENT TREE 2013‐2014

FOR SITES: WHO TO CONTACT FOR…

TBD ADMINISTRATIVE ASST IV 712‐7123

‐Calendar & Communications for Director ‐ Community Inquiries Regarding Bond and Parcel Tax Exemptions ‐Certificate of Liability & Insurance Requests ‐Vehicle Accident Reports ‐Student Incident Reports ‐PAR & Semi Annual Certifications ‐Donations ‐Bulk & Metered Mail ‐Developer Fee Collections ‐General Bus. Dept Questions

Lana Crosby ACCOUNT TECHNICIAN II‐ 712‐7128 ‐Accounts Receivable

‐Attendance ‐Mandated Costs ‐BCS, HP3000 & Financial 2000 issues

Jennifer Marsh ACCOUNT TECHNICIAN II 712‐7136 ‐Accounts Payable ‐Purchasing ‐Warehouse ‐Phones ‐Supply Requests

TBD Director of Fiscal Services

Chirleen Gragg PAYROLL TECHNICIAN 712‐7116 ‐Payroll ‐Timesheets ‐Workmen’s Comp

TBD ACCOUNT TECHNICIAN I 712‐7115

‐Bond Accounting ‐Food Service Accounting

OVERVIEW OF BUSINESS SERVICES HANDBOOK SECTIONS 2013‐2014 SCHOOL YEAR

GENERAL INFORMATION

¯ Work Orders

¯ Warehouse Forms/Supply Request

¯ Bulk Mail & Metered Mail Guidelines

¯ Gift and Donations

INSURANCE/RISK MANAGEMENT

¯ Incident Reports, Certificate of Insurance, Vehicle Accident Reports, Student Accident

Insurance

ACCOUNTING

¯ How to Read SACS Account Strings & Chart of Accounts

¯ Criteria and Examples for Object Codes

¯ Budget and Expense Transfers

ACCOUNTS PAYABLE/PURCHASING

¯ Financial 2000

¯ Petty Cash Accounts

ACCOUNTS RECEIVABLE

¯ Procedures and Guidelines for Deposits

ATTENDANCE

¯ Procedures and Guidelines

¯ Attendance Calendar

PAYROLL

¯ Timesheet pay periods

¯ Worker’s Comp information

¯ F‐80 & PAR

FACILITY USE

MANDATED COST CLAIMS

GRANTS

¯ Grant Procedures

FOOD SERVICES

¯ CUSD Food & Nutrition Programs

¯ Food Service Sample Forms

INSURANCE

& RISK MANAGEMENT

INCIDENT REPORTS – STUDENTS AND NON‐STUDENT VEHICLE ACCIDENT REPORTS

CERTIFICATE OF INSURANCE REQUESTS STUDENT ACCIDENT INSURANCE

CLAIMS AGAINST DISTRICT FORMS

INCIDENT REPORTS

INCIDENT REPORTS

STUDENT/NON STUDENT/WITNESS STATEMENTS Incidents or accidents occurring at the school site, whether involving a student, visitor, or parent, must be reported to the District Office. Student/Non‐student incident reports should be completed as soon as is reasonably possible after the incident/accident so that it can be reviewed by the Director of Fiscal Services and forwarded to our insurance carrier.

STUDENT INCIDENT REPORTS ARE FOR CABRILLO STUDENTS

NON‐STUDENT INCIDENT REPORTS ARE FOR VISITORS, VOLUNTEERS, ETC. – THEY ARE NOT TO BE USED FOR CABRILLO EMPLOYEES. (Incidents or accidents involving District Employees are handled by Payroll and must be immediately reported to that department)

Please make sure all staff and Administration is aware of this procedure. The fillable PDF forms can be found on the Cabrillo website, under Teachers and Staff, then PRINT VAULT. This is an internal area of the website, not available to the public, which contains forms. Please check with the IT Department if you don’t have a login or password for the PRINT VAULT. If you need a form emailed to you, please contact the Administrative Assistant in Business Services.

1. Please fax or email a copy of the completed incident report to the District Office Business Department.

2. Please send an email or call to the District Office Business Department to inform them that the fax or email is coming.

3. Please follow up with the original in the pony. For serious injuries or incidents that might lead to litigation, it’s imperative that the site staff make sure the form is completed and submitted to the DO on the same day of the incident so that it may be forwarded to Cabrillo’s insurance carrier. Samples of the appropriate forms are included on the following pages.

STANDARD SMCSIG INCIDENT REPORT FOR STUDENTS ONLY – (SAMPLE) Fillable form found in PRINT VAULT

STANDARD SMCSIG INCIDENT REPORT FOR NON‐STUDENTS ONLY (SAMPLE)

Fillable form found in PRINT VAULT

STANDARD SMCSIG WITNESS STATEMENT FORM (SAMPLE) Fillable form found in PRINT VAULT

VEHICLE ACCIDENT REPORTS

VEHICLE ACCIDENT REPORT Whenever an accident involving vehicles occurs on district property, it’s imperative that a “Vehicle Accident Report” is completed. The form should be completed by the Principal or Site Supervisor who has firsthand knowledge of the accident and faxed or delivered to the District Office within 24 hours of the accident. It’s imperative that this information is submitted to the DO as soon as possible so the claims administrator and legal counsel can be notified, should litigation arise.

(SAMPLE) VEHICLE ACCIDENT REPORT FORM

Fillable form found in PRINT VAULT

CERTIFICATES OF INSURANCE

REQUESTING A CERTIFICATE/EVIDENCE OF INSURANCE

1. Please fill out completed “REQUEST FOR CERTIFICATE OF INSURANCE” form* 2. Submit it via fax or email to the Administrative Assistant in the Business Services Department. INFORMATION REGARDING CERTIFICATES OF INSURANCE Cabrillo provides a COI to validate to another organization that we carry insurance to meet a

contractual obligation and carry an adequate limit of insurance. Cabrillo requests a COI from another party to validate that a contractor or service provider who

will be working on behalf of Cabrillo carries insurance as a condition of a contract. A Certificate of Insurance is issued upon request to companies and organizations providing the

use of their site to Cabrillo Unified School District for school related activities. Many organizations will require a certificate of insurance before they will allow a group to reserve their site.

A COI summarizes information about Cabrillo Unified School District’s insurance policy by

outlining the name of the insurance company, effective and expiry dates, policy number, and amounts of general liability insurance. If the Certificate of Insurance is being issued for a particular event, it will provide details outlining the date, time, location and description of the event.

Please always submit your COI request 2‐4 weeks prior to the scheduled use date.

School sites are covered under the District policy and the original certificates are mailed to the

District Office. All requests for COI’s must be generated through the District Office. The Certificate of Insurance (COI) will be issued to the third party (owner or management of the

facility) typically via email or fax. Certificate Holder is the entity requesting the form. ADDITIONALLY INSURED ENDORSEMENT

This document is actually an endorsement that amends your insurance policy to temporarily add

a specified person or organization to be covered by Cabrillo’s insurance policy, usually for a specific event or activity.

When additionally insured language is requested, the insurance carrier requires the

rental/lease/agreement or letter of request from the vendor be included with the request. Otherwise, a certificate cannot be issued. * A fillable PDF form can be found online at www.cabrillo.k12.ca.us under Site Index/Forms and Documents. If you need one emailed to you, please contact the Administrative Assistant in Business Services at 650‐712‐7123

(SAMPLE) BLANK CERTIFICATE OF INSURANCE REQUEST

FILLABLE form found in PRINT VAULT

CUSD REQUEST FOR CERTIFICATE OF INSURANCE (COI)

All requests for COI’s must be generated through the District Office.

Please submit your COI request 2‐4 weeks prior to the scheduled use date.

Please submit your COI request to the Administrative Assistant in the Business Services Department

DATE OF REQUEST: ____________________ JPA MEMBER: San Mateo County Schools Insurance Group____

ADDRESS 1791 Broadway, Redwood City, CA 94063 TELEPHONE NUMBER: _____ DISTRICT REQUESTING THE CERTIFICATE: Cabrillo Unified School District, 498 Kelly Avenue, Half Moon Bay CA 94019 PHONE: (650) 712‐7100 FAX: (650)726‐0279 EMAIL: ORGANIZATION REQUESTING CERTIFICATE:

__________________________________________________________________________________________

NAME OF CERTIFICATE HOLDER: ‐

__________________________________________________________________________________________

ADDRESS: __________________________________ CITY, STATE & ZIP:______________________________

CONTACT PERSON: ___________________________ EMAIL: ______________________________________

PHONE#: ___________________________________ FAX: _________________________________________

IS CERTIFICATE HOLDER REQUESTING TO BE LISTED AS ADDITIONALLY INSURED? YES NO When

additional insured language is requested, SMCSIG requires the rental/lease/agreement or letter of request

from the vendor be included with the request for COI. Otherwise, an endorsement of additionally insured

cannot be issued.

DESCRIPTION OF ACTIVITY (LOCATION, DATE, TIME, EVENT DETAILS):

___________________________________________________________________________________________

_________________________________________________________________________________________

MAIL, FAX OR EMAIL CERTIFICATE TO:

__________________________________________________________________________________________

NAME ADDRESS FAX: EMAIL:

__________________________________________________________________________________________

NAME ADDRESS FAX: EMAIL:

(SAMPLE) COMPLETED CERTIFICATE OF INSURANCE REQUEST

CUSD REQUEST FOR CERTIFICATE OF INSURANCE (COI)

All requests for COI’s must be generated through the District Office.

Please submit your COI request 2‐4 weeks prior to the scheduled use date.

Please submit your COI request to the Administrative Assistant in the Business Services Department

DATE OF REQUEST: __9/10/2013__________________ JPA MEMBER: San Mateo County Schools Insurance

Group

ADDRESS 1791 Broadway, Redwood City, CA 94063 TELEPHONE NUMBER: ______ DISTRICT REQUESTING THE CERTIFICATE: Cabrillo Unified School District, 498 Kelly Avenue, Half Moon Bay CA 94019 PHONE: (650) 712‐7100 FAX: (650)726‐0279 EMAIL:

ORGANIZATION REQUESTING CERTIFICATE: Half Moon Bay Art & Pumpkin Festival________________

NAME OF CERTIFICATE HOLDER: Half Moon Bay Art & Pumpkin Festival/Main St Beautification Committee

ADDRESS: __535 Kelly Avenue CITY, STATE & ZIP:_ Half Moon Bay CA 94019______

CONTACT PERSON: __ Mary Smith ____________ EMAIL: ____ [email protected]

PHONE#: ___ (650) 555-1234 _______________ FAX: ________(650) 555-1111

IS CERTIFICATE HOLDER REQUESTING TO BE LISTED AS ADDITIONALLY INSURED? YES √ NO When

additional insured language is requested, SMCSIG requires the rental/lease/agreement or letter of request from

the vendor be included with the request for COI. Otherwise, an endorsement of additionally insured cannot be

issued. Contract Attached.

DESCRIPTION OF ACTIVITY (LOCATION, DATE, TIME, EVENT DETAILS): ___Participation by Cabrillo Unified School

District students in fundraising booths/activities and sports events at the Half Moon Bay Art & Pumpkin

Festival as scheduled on October 16th and 17th 2011.

MAIL, FAX OR EMAIL CERTIFICATE TO:

___Jenny McDonnell _______ (650) 555-1234 [email protected]

STUDENT ACCIDENT INSURANCE

STUDENT ACCIDENT INSURANCE PACIFIC EDUCATORS

The Cabrillo Unified School District does not provide medical, accident or dental insurance for pupils injured on school premises or through school activities. In accordance with Education Code Section 49472, the District is making available (through an outside vendor – Pacific Educators) a low cost medical/dental accident insurance program. The purpose of this plan is to provide assistance at a minimum cost to meet some of the expenses for accidental injury. The plan does not provide unlimited coverage, but does offer substantial assistance in the event of injury. There are two levels of benefits available. The “High Option” is recommended if a student has no family coverage or if their private coverage has a high deductible. All plans are available on a “School Time” or “24‐Hour” (all day, everyday) basis and can cost as little as $10 (one time annual payment). Each site will be given a handful of paper applications, but parents are encouraged to sign up online at www.peinsurance.com (click on Products, then Student Insurance). After reading the Student Benefits Plan Brochure, they can select the plan that best meets their needs.

* A brochure and fillable PDF application can be found online at www.cabrillo.k12.ca.us under Site Index/Forms and Documents. If you need one emailed to you, please contact Business Services. The application process is handled directly with Pacific Educators, not the site or the Cabrillo district office.

BROCHURE

APPLICATION

GENERAL INFORMATION

WORK ORDERS WAREHOUSE

BULK MAIL/FIRST CLASS MAILING GUIDELINES GIFT AND DONATIONS

WORK ORDERS

WORK REQUISITION FORM Please send your Work Requisition Forms (work orders) to the Maintenance Department at the District Office. All Work Requisition Forms must be logged and processed by the Admin Asst before they are referred to the maintenance staff. Note: Memo below has been sent to all principals and secretaries relating to “Chargeable Work Orders.” = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = MEMORANDUM TO: All Principals and Secretaries FROM: James Tjogas DATE: 8/17/98 As of July 28, 1998 there will be chargeable work orders. Chargeable work orders are work orders that fall outside general repair requests. An example: a work order may be for an area to be repainted because you want a color change. This is chargeable. Construction or modifications to buildings or grounds, additional shelving or bookcases, etc., are also chargeable. Work orders will require an estimation of the cost of materials and labor; this will be provided by the Maintenance Department. If the estimate is acceptable, the requesting principal or department head will assign a budget number. You need to make sure you have sufficient funds.

WORK ORDER SAMPLE FORM

STANDARD SUPPLY REQUISITION

HOW TO GET STANDARD SUPPLIES Most schools and offices stock common, everyday supply items. See the Principal’s Secretary or the department chairperson if you do not know the location of the supply area at your site. The district maintains a warehouse that stocks paper and stationary items. Give the completed requisition to your Principal for processing. It will then be forwarded to Business Services for verification of codes and funds. After final approval the requisition is sent to the warehouse for processing. STANDARD SUPPLY REQUEST INFORMATION A Standard Supply Request form needs to be completed when ordering supplies. Also included is a sheet (Figure 16) with the appropriate catalog numbers. When ordering these items from the warehouse, please be sure to complete the form with all necessary information. NOTE: Please be sure to fill the form out completely. It is important to correctly indicate the budget to charge for the item(s). Send the form directly to Business Services at the District Office. Prices for 2013‐2014 have been included, but they are subject to change.

STANDARD SUPPLY REQUEST FORM (SAMPLE)

WAREHOUSE FORMS / SUPPLIES 2013‐2014

ITEM # SIZE *CHARGE DESCRIPTION

22680 REAM $3.56 PAPER DUPLICATING 8 ½ X 11 = GREEN

22700 REAM $3.56 PAPER DUPLICATING 8 ½ X 11 = CANARY

22720 REAM $3.56 PAPER DUPLICATING 8 ½ X 11 = BUFF

22740 REAM $3.56 PAPER DUPLICATING 8 ½ X 11 = GOLDENROD

22760 REAM $3.56 PAPER DUPLICATING 8 ½ X 11 = BLUE

22780 REAM $3.56 PAPER DUPLICATING 8 ½ X 11 = PINK

22790 REAM $2.82 PAPER DUPLICATION 8 ½ X 11 = WHITE

REAM $2.98 PAPER DUPLICATION 8 ½ X 17 = WHITE

REAM $3.81 PAPER DUPLICATION 8 ½ X 14 = WHITE

90171 EA $.10 MILEAGE EXPENSE CLAIM

90172 EA $.10 REG/APPROVAL FOR TRAVEL/CONF,ADVANCE

90173 EA $.10 CONFERENCE/TRAVEL EXPENSE CLAIM

90185 EA SUPPLY REQUEST FORM

90196 EA TIME SHEET / CLASSIFIED EMPLOYEE

90197 EA TIME REPORT SUBSTITUTE TEACHER ½ PAGE

90220 PKG USE OF FACILITIES APPLICATION

700‐3 EA WORK REQUISITION FORM

90230 SET INDEPENDENT STUDY CONTRACT (EXPANDED)

90235 EA FIELD TRIP PERMISSION SLIP

90170 EA REQUEST FOR PETTY CASH REIMBURSEMENT

STIS‐1 EA INDEPENDENT STUDY CONTRACT (GD 6‐12) SHORT FORM

90008 PKG ANNUAL NOTIFICATION/ENGLISH

90040 PKG EMERGENCY INFO. EMPLOYEE

* Prices are subject to change.

BULK MAIL AND

FIRST CLASS MAIL GUIDELINES

BULK MAIL or LARGE FIRST CLASS MAILING GUIDELINES

Business Services recognizes the importance of communications from the school sites to our District families. To support site efforts to process your outgoing mail in a timely fashion, it is important to communicate with the District Office prior to a large mailing (75 letters or more).

FOR MAIL BEING SENT THROUGH THE DISTRICT OFFICE POSTAGE METER At least five days prior to your desired mailing date, contact the Administrative Assistant for Business Services at 712‐7123 for a large mailing (75‐100 letters). This will ensure the postage meter has sufficient postage for your mailing. Contact Business Services for information on how to properly stack your envelopes for the meter. Our postage meter can seal the envelopes automatically should you require that option.

FOR MAIL BEING SENT VIA BULK MAIL

Call the Administrative Assistant for Business Services at least 10 school days prior to processing a bulk mailing for your site. This will ensure that the District bulk mail permits have sufficient funds available for your mailing.

Letters being sent via Bulk Mail need to be sorted according to zip code and all envelopes must face in the same direction. Also, count the letters to be mailed.

For both Permit # 3 and Permit # 13, a minimum of 200 units to be mailed is required.

Permit # 3 is a higher rate bulk mail. Information sent can be different or individualized.

Progress Reports can be sent using Permit # 3, as the information is different for each student.

Permit # 13 is used for sending information that is exactly the same, as newsletters, etc. The information or items being sent have to be the same size and content.

GIFTS AND DONATIONS

GIFTS and DONATIONS

The Governing Board wishes to officially acknowledge donations made to the District. Following is a copy of the form to be completed and forwarded to Business Services whenever your site receives a gift or donation. Please forward these forms to the Administrative Assistant for Business Services at the District Office at least two weeks before the board meeting date for processing and presentation to the Governing Board. Please indicate whether a thank you letter has been mailed to the donor. If a letter has not been mailed, Business Services will generate one, forward it to the Superintendent for signature and mail it to the donor with tax identification information.

DONATION FORM (SAMPLE)

DATE:

DONATION TO:

(School)

DONATION

DONORS NAME:

ADDRESS:

CITY/STATE/ZIP:

Please fill out and return to Business Services.

The fillable PDF forms can be found on the Cabrillo website, under Teachers and Staff, then PRINT VAULT. This is an internal area of the website, not available to the public, which contains forms. Please check with the IT Department if you don’t have a login or password for the PRINT VAULT. If you need this form emailed to you, please contact the Administrative Assistant for Business Services.

ACCOUNTING

HOW TO READ SACS REPORTS CHART OF ACCOUNTS

CRITERIA & EXAMPLES FOR OBJECT CODES BUDGET TRANSFERS &

EXPENDITURE TRANSFER REQUESTS

How to Read SACS Format Reports In the heading of the SACS format reports, the important fields to understand are the Site Code, the Resource Code, and the Goal Code. These codes identify the school site, the source of the revenues for a program, and the goals, or students targeted, by the program.

RESOURCE – what is the source of the revenues?

The Resource Codes indicate the source of the actual revenues received. The Resource Codes are grouped by the State as follows:

0000‐1999 Unrestricted resources Some examples are Revenue Limit, Outdoor Ed Student Fees, Staff Development Buyback, Lottery, and Class Size Reduction revenues 2000‐2999 Restricted Revenue Limit resources CUSD currently receives no revenues in this group 3000‐5999 Federal resources restricted Some examples are Migrant Ed, IDEA Special Ed, TPP‐Workability, Drug Free, Title I, Title III, Title VI, School Lunch Program, Medi‐Cal Billing Option revenues. 6000‐7999 State resources restricted Some examples are Special Ed, TUPE, Agricultural Voc Ed, EIA, Home to School Transportation revenues 8000‐9999 Local restricted resources These include, among others, Ongoing and Major Maintenance, and all local grant revenues

GOAL – who is being served?

The Goal Codes define an objective or a set of objectives for the District. Another way to view the Goal is to look at the instructional setting or the group of students who are receiving instructional services: regular classes, special education classes, vocational education, adult education, or community service, for example.

The Goal Codes are grouped as follows: 0000 Undistributed

Expenditures not assignable directly to one of the following goals 0001‐0999 General Education, Pre‐K

A group of activities and/or services that provide educational experiences for pre‐K students

1000‐3999 General Education, K‐12

A group of activities and/or services that provide students in K‐12 with learning experiences that prepare them for roles as citizens, family members, and employable workers

4000‐4749 General Education, Adult

Refers to a group of activities and/or services for adults who have not completed or have interrupted their formal schooling

4750‐4999 Supplemental Education, K‐12 A group of activities and/or services designed to meet the needs of students in areas other than the basic skill areas. (Does not include Special Education)

5000‐5999 Special Education

Activities and/or services to students with exceptional needs who are assigned individualized education programs (IEPs)

6000‐6999 Regional Occupational Center/Program

Refers to skill areas, such as agriculture, distributive education, health, home economics, industrial arts, technology, and trades, designed to prepare students for gainful employment

7100‐7199 Non‐agency

Activities conducted on behalf of one LEA by another LEA

8000‐9999 Other Goals Activities and/or services not directly related to the educational purpose and goals of the District

FUNCTION – what activity or service is being performed?

The Function Codes describe activities or services performed in order to accomplish the goal. For example, to provide the appropriate atmosphere for learning, the District transports students to school, teaches students, feeds students, and provides health services. Each of these activities is a function. Function refers to the activity or service performed to support one or more goals. The Function Codes are grouped as follows:

1000‐1099 Instruction Instruction provided for students in all goals except the special education goals. Generally used with Goals 1000‐7000.

1100‐1199 Special Education Instruction

Specialized instruction provided to special education students with IEPs

2000‐2999 Instruction‐Related Services Provide administrative, technical, and logistical support to facilitate and enhance instruction

3000‐3999 Pupil Services

Activities such as guidance and counseling services, psychological services, attendance and social work services, health services, speech and audiology services, pupil testing services, pupil transportation, and food services.

4000‐4999 Ancillary Services

School‐sponsored activities during or after the school day that are not essential to the delivery of services in the Function 1000, 2000, and 3000 series.

5000‐5999 Community Services

Activities concerned with providing community services to community participants other than students.

6000‐6999 (Not currently used in CUSD)

7000‐7999 General Administration

Activities concerned with all general administration of the District as a whole. Includes activities of the Superintendent, Governing Board, Personnel, Fiscal Services, Reproduction, and Data Processing.

8000‐8999 Plant Services

Activities concerned with keeping the physical plant open, comfortable, and safe for use, and keeping the grounds, buildings, and equipment in working condition and a state of repair.

9000‐9999 Other Outgo

Outlays for debit service, transfers to other agencies, interfund transfers out

OBJECT – what types of items and/or services are the expenditures for? The Object Codes classify expenditures according to the types of items purchased or services obtained. This field has had only minor changes from previous years. Please refer to your handbook for more details.

MASTER CHART OF ACCOUNTS

NUMERIC BY FIELD

EFFECTIVE JULY 1, 2013

ACCOUNT STRUCTURE FUND RESOURCE YEAR GOAL FUNCTION OBJECT SITE XX ‐ XXXX ‐ X ‐ XXXX ‐ XXXX ‐ XXXX ‐ XXX Example: 01‐0000‐0‐1310‐1000‐4300‐101 General Fund ‐ Unrestricted Resource – Any Year – RU Reg Ed – Instruction – Supplies – EG Updated – 2013‐2014 FUNDS – FIELD 1

01 GENERAL FUND

11 ADULT ED FUND

12 CHILD DEVELOPMENT FUND

13 CAFETERIA FUND

14 DEFERRED MAINTENANCE FUND

17 SPECIAL RESERVE FUND

21 BUILDING FUND

25 CAPITAL FACILITIES FUND

RESOURCE CODES – FIELD 2

0000 UNRESTRICTED RESOURCES

0000 UNRESTRICTED RESOURCES

0001 SAFETY PROGRAM

0010 BUS REPLACEMENT PROGRAM

0015 TECHNOLOGY REPLACEMENT PGM

0100 PARCEL TAX PROGRAMS

0156 ELEMENTARY SUMMER SCHOOL

0157 SECONDARY SUMMER SCHOOL

0200 UNFUNDED PERSONNEL

0383 STAR TESTING ALLOCATION

0384 CELDT TESTING ALLOCATION

0385 HIGH SCHOOL EXIT EXAM

0500 CSR ‐ GRADE 9

0510 PE TEACHER INCENTIVE

0525 SCHOOL SAFETY ACT

0530 ARTS & MUSIC BLOCK GRANT

0535 COMMUNITY BASED TUTORING

0540 SUPPLEMENTAL COUNSELING

0545 GIFTED AND TALENTED (GATE)

0550 INSTRUCTIONAL MATERIALS

0550 INSTRUCTIONAL MATERIALS

0555 PEER ASST & REVIEW

0560 PUPIL RETENTION

0565 TCHR CREDENTIALING

0570 PROF DEVELOPMENT BLOCK GRANT

0575 SCH & LIB IMPROVEMENT

0585 CAHSEE INTENSIVE INSTR & SVCS

0590 ADULT EDUCATION ENTITLEMENT

0590 ADULT EDUCATION ENTITLEMENT

0595 MATH & READING PROF DEVELOPMNT

0599 EDUCATION PROTECTION ACCUNT

0600 DEFERRED MAINTENANCE

0800 RU ‐ SPEC ED ALLOCATIONS

0850 COMMUNITY SCHOOLS

0900 DISTRICT TECHNOLOGY

0911 RETIREE H&W

0911 RETIREE H&W

1100 STATE LOTTERY

1100 STATE LOTTERY

1200 CLASS SIZE REDUCT, 9‐12

1300 CLASS SIZE REDUCT OPER K3

1400 EDUCATION PROTECTION ACCOUNT

3010 IASA‐TITLE I BAS GR LI/N

3011 ARRA TITLE I, PART A

3060 IASA‐TITLE I MIGRANT ED

3061 IASA‐MIGRANT ED SUMMER

3110 IASA‐TITLE I EVN START ME

3175 DIST INTERVENTION

3177 PROG IMPROVMENT

3178 SUP FOR PROGRAM

3178 SUP FOR PROGRAM

3185 TITLE I, PGM IMPR CORR ACTION

3185 TITLE I, PGM IMPR CORR ACTION

3200 ARRA: SFSF

3200 ARRA: SFSF

3205 EDUCATION JOBS FUND‐‐SB847

3205 EDUCATION JOBS FUND‐‐SB847

3310 SP‐ED IDEA BASIC GRANT

3311 IDEA PRIVATE SCHOOL ISP'S

3313 ARRA IDEA PART B, BASIC

3314 IDEA ARRA PRIVATE SCH ISP'S

3315 SP ED‐IDEA PRESCHOOL GRNT

3319 ARRA IDEA PRESCHOOL

3320 SP ED IDEA PRESCH LOC ENT

3324 ARRA IDEA PRESCHOOL LOCAL

3340 SP ED IDEA INSVCS TRNING

3345 SP ED IDEA PRESCH STF DEV

3372 SP ED‐IDEA ST IMP:SE SYS

3410 DEPT OF REHAB: WKABILITY

3550 VOC/APPL TECH SECONDARY

3555 VOC/APPL TECH SEC/ADULT

3710 IASA DRUG FREE SCH‐ENTL

4035 FED FND TEACHER QUALITY

4045 TITLE II PART D (EETT)

4047 TITLE II PART D (EETT)

4047 ARRA EETT FORMULA GRANT

4110 ARRA EETT FORMULA GRANT

4201 TITLE V‐INNOVATIVE STRATEGIES

4203 TITLE III IMMIGRANT ED PR

4230 TITLE III (LEP) STUD PRG

5310 BILINGUAL‐ED DISCRET GNTS

5380 CHILD NUTRITION‐SCHL PGM

5640 CHILD NUTRI‐SCH BF START

5811 MEDI‐CAL BILLING OPTION

6010 PREVENTION PARTNERSHIP

6020 AFT‐SCH LRN & SAFE NEIGHB

6205 CSIS ‐ CA SCH INFO SVCS

6258 DEF MAIN APPORT (OPSC)

6260 PHYSICAL EDUCATION TCHR GRANT

6262 ALT CERT OF INT TEACH CTC

6267 PRE‐INTERNSHIP TEACHING

6285 NATINL BOARD CERT TEACHER

6286 COMM BASED TUTORING GRANT

6296 ENGLISH LANGUAGE LEARNERS

6300 CAL PUBL SCH LIB ACT 1998

6377 LOTTERY:INSTRUCT MATERIAL

6390 CAREER TECHNICAL EDUCATION

6405 CAREER TECHNICAL EDUCATION

6405 ADULT ED APPOR

6500 SCHL SAFETY/VIOLENCE PREV

6512 SPECIAL EDUCATION

6520 MENTAL HEALTH

6535 SPEC ED WORKABILITY

6660 SPEC ED PERSONNEL STAFF DEV

6760 TUPE HS COMPETIVE GRNT

7010 ART/MUSIC/PE SUPPLIES & EQUIP

7026 CA FRESH START PILOT PROGRAM

7056 CAHSEE INTENSIVE INSTRUCTION

7091 SUPPLEMENTAL SCHOOL COUNSELING

7156 GATE

7230 INSYRUC MATERIALS

7271 TRANSPORT‐HOME TO SCHOOL

7280 CAL PEER ASSIST (CPARP)

7294 STAFF DEV‐BEG TEACHER SUP

7296 MATH/READING INT PRO DEV

7325 AB466 PROF DEV ELD

7390 AB 75

7392 PUPIL RET BLOCK AP825

7395 TEACH CRED AB825

7396 PRO DEV BLOCK GR AB825

7397 SCH AND LIB IMPROV AB825

7398 SCH SITE DISCRETIONARY GRANT

7710 DISCRETIONARY BLK GNT

8150 INST MAT & ED TECH

9010 ONGOING & MAJOR MAINT

9011 OTHER LOCAL

9100 OTHER LOCAL

9100 MICROSOFT SETTLEMENT

9211 MICROSOFT SETTLEMENT

9212 PARCEL TAX

9300 CUNHA FOOTBALL FIELD

9305 COUGAR BOOSTERS

9310 COUGAR BOOSTERS

9315 HMBHS BOYS BASEBALL

9320 HMBHS BOYS BASKETBALL

9325 HMBHS CROSS COUNTRY/TRACK

9330 HMBHS BOYS SOCCER

9335 HMBHS GIRLS SOCCER

9375 HMBHS GIRLS TENNIS

9400 HMBHS GIRLS WRESTLING

9410 HMBHS STIPENDS DIST/ASB FUNDED

9425 DISTRICT TECH GRANT

9430 SAN MATEO CO INNOVATION FUND

9450 FRIENDS OF COUGARS IN CONCERT

9450 SAFE ROUTES TO SCHOOL GRANT

9475 SAFE ROUTES TO SCHOOL GRANT

9480 LOST BOOK MONEY

9490 MARINE BIOLOGY PROGRAM

9500 JPCF GRANT

9501 HMBHS SCIENCE FIELD TRIP

9502 FRIENDS OF FARALLONE PTO

9503 FARALLONE VIEW ED FUND

9504 STAFF DEVELOPMENT

9505 HOMEWORK CENTER GRANT

9506 CCAT GRANT

9507 BOOK FAIR PROCEEDS

9508 BRIDGES TO SUCCESS PRE‐K

9509 COAST SIDE RDY SCHLS MINI GRNT

9510 EL GRANADA ED FUND

9511 EL GRANADA ED FUND

9512 KABCENELL CLSRM LIBRARY GRANT

9513 GARDNER CENTER

9513 CUNHA PTA DONATIONS

9514 CUNHA ATHLETIC BOOSTERS

9515 EL GRANADA PTA PROGRAMS

9516 MATH & SCIENCE GRANT

9517 FARALLONE VIEW PRG

9518 2012‐13 READY SCHOOLS MINI GRT

9519 HMBHS ATHLETICS

9520 S F FOUNDATION

9521 OTHER LOCAL GRANTS

9522 POST‐SECONDARY PLANNING GRANT

9523 HMBHS MUSICAL PRODUCTIONS

9524 HMBHS GYMNASTICS

9525 EXCELLENCE IN ALGEBRA

9526 KINGS MTN ED FUND

9527 EXCURSION GRANTS

9528 TECHNOLOGY SUPPORT

9529 CUNHA ATHLETICS PROGRAM

9530 SVCF MATH INSTITUTE

9531 SCHOOL IMPROVEMENT

9532 2013 KICKOFF TO KINDERGARTEN

9533 CABRILLO ED FUND

9534 COMPASS PROGRAM

9535 HIGH SCHOOL SCIENCE GRANT

9536 HMBHS ACADEMIC FUND

9537 CUNHA ED FUND

9538 CUNHA ASB

9539 CEF ENDOWMENT FUND

9540 DISTRICT WIDE MUSIC PRODUCTION

9542 AAUW GRANT

9544 HATCH PTO

9550 HF/MC GRANT

9556 HF/MC GRANT

9558 PEER EDUCATOR GRANT

9560 ASB CARDIAC CLUB

9564 CUNHA BAND BOOSTERS

9567 TEACHERS' FUND GRANTS

9575 PRINCIPALS' FUND GRANTS

9576 PHILANTHROPIC VENTURES

9577 SWIM TEAM ACCOUNT

9580 WATER POLO TEAM ACCOUNT

9585 HMBHS SWIMMING POOL

9587 HMBHS PARENT ADVISORY COUNCIL

9595 AG BOOSTERS

9601 ASB GENERAL

9603 PCF ATAM GRANT

9605 HEALTHY FAMILY REIMB

9620 SCHOOL LINK SVCS GENERAL

9625 INSURANCE CLAIMS

9626 SVCF ECRW GRANT

9630 NOYCE EVERY CHILD A READE

9701 SOLAR ENERGY

9702 ECRW GRANT

9704 ECRW GRANT

9705 MEASURE S BOND

9706 PARKING LOT

9708 SOLAR PANELS

9790 HEATING SYSTEMS

9791 ENERGY

9792 ART CENTER

9792 BOND PROJECT TECHNOLOGY

9911 TECHNOLOGY INFASTRACTURE

GOAL CODES – FIELD 4

0000 UNDISTRIBUTED

0001 GENERAL EDUCATION, PRE‐K

1110 REGULAR EDUCATION, K‐12

1130 IMMERSION PROGRAM

1205 RU ‐ WASC/ACCREDITATION

1210 RU ‐ SITE ADMINISTRATION

1220 RU ‐ COUNSELING SERVICES

1302 RU ‐ AGRICULTURE

1304 RU ‐ ART

1309 RU ‐ ELL

1310 RU ‐ REGULAR EDUCATION

1311 RU ‐ BUSINESS EDUCATION

1316 RU – DRAMA

1324 RU ‐ AVID

1326 RU ‐ ENGLISH

1327 RU ‐ YEARBOOK

1328 RU ‐ JOURNALISM

1329 RU ‐ EXTRA‐CURRICULAR ACTIVITIES

1332 RU ‐ WORLD LANGUAGE

1335 RU ‐ HOME ECONOMICS

1337 RU ‐ INDUSTRIAL ARTS

1342 RU ‐ MATHEMATICS

1343 RU ‐ PHYSICAL EDUCATION

1345 RU ‐ MUSIC

1346 OUTDOOR EDUCATION

1349 RU ‐ ATHLETICS

1351 RU ‐ HEALTH EDUCATION

1352 RU ‐ SCIENCES

1353 RU ‐ COMPUTER SCIENCES

1354 RU ‐ SOCIAL STUDIES

1374 RU ‐ LEADERSHIP

1410 STUDENT ASSESSMENT

1431 COMMITTEES ‐ CURRICULUM

1440 LITERACY COACHES

1450 RU ‐ TRANSLATION SERVICES

1455 RU ‐ SCHOOL LIBRARIES

1460 HEALTH SERVICES

1480 4/5 RELEASE TIME

3200 CONTINUATION SCHOOLS

3250 RU ‐ PILARCITOS

3300 INDEPENDENT STUDY CENTERS

3350 RU – ALTERNATIVE ED ‐ INDEPENDENT STUDY

3800 VOCATIONAL

4760 BILINGUAL

4765 DISTRICT TRANSLATION SERVICES

5001 SPECIAL EDUCATION ‐ UNSPECIFIED

5040 PSYCHOLOGIST SERVICES

5060 REGIONALIZED PROGRAM SPECIALIST

5730 PRESCHOOL

5750 AGE 5‐22 SEVERE

5770 AGE 5‐22 NON‐SEVERE

7110 NONAGENCY‐EDUCATIONAL

8100 COMMUNITY SERVICES

8120 SWIMMING POOL

8500 CHILD CARE SERVICES

9010 FAMILY UNIT

FUNCTION CODES – FIELD 5

0000 UNDISTRIBUTED

1000 INSTRUCTION

1110 SPEC ED: SEPARATE CLASSES

1120 SPEC ED: RESOURCE SPECIALIST INSTRUCTION

1130 SPEC ED: SUPPLEMENTAL AIDS AND SERVICE IN REGULAR CLASS

1180 SPEC ED: NPA/NPS (NON PUBLIC AGENCY/NON PUBLIC SCHOOL)

1190 SPEC ED: OTHER SPECIALIZED INSTRUCTIONAL

2100 INSTRUCTIONAL SUPERVISION/ADMINISTRATION

2140 INSTRUCTIONAL STAFF DEVELOPMENT

2420 INSTRUCTIONAL LIBRARY, MEDIA

2421 INSTRUCTIONAL TECHNOLOGY

2490 OTHER INSTRUCTIONAL RESOURCES

2495 PARENT PARTICIPATION

2700 SCHOOL ADMINISTRATION

2730 ATTENDANCE/REGISTRARS

3110 GUIDANCE AND COUNSELING SERVICES

3120 PSYCHOLOGICAL SERVICES

3130 ATTENDANCE AND SOCIAL WORK SERVICES

3140 HEALTH SERVICES

3150 SPEECH PATHOLOGY AND AUDIOLOGY SERVICES

3160 PUPIL TESTING SERVICES

3161 STUDENT ASSESSMENT

3162 ALTERNATIVE ASSESSMENT

3600 PUPIL TRANSPORTATION

3700 FOOD SERVICES (FUND 13 ONLY)

3900 OTHER PUPIL SERVICES

3910 SPECIAL PROJECTS ADMIN

4100 SCHOOL SPONSORED CO‐CURRICULAR

4200 SCHOOL SPONSORED ATHLETICS

5000 COMMUNITY SERVICES

7110 BOARD

7111 CUTA NEGOTIATIONS

7112 CSEA NEGOTIATIONS

7150 SUPERINTENDENT

7180 PUBLIC RELATIONS

7190 EXTERNAL FINANCIAL AUDIT ‐‐ SINGLE AUDIT

7200 OTHER GENERAL ADMINISTRATION

7210 GENERAL ADMINISTRATION COST TRANSFERS (INDIRECT COSTS)

7300 FISCAL SERVICES

7305 PROPERTY/LIABILITY INSURANCE

7400 PERSONNEL/HUMAN RESOURCES SERVICES

7550 PRINTING, PUBLISHING AND DUPLICATING (REPO DEPO)

7700 CENTRALIZED DATA PROCESSING

8110 MAINTENANCE

8120 SWIMMING POOL MAINTENANCE

8205 UTILITY EXPENDITURES

8210 CUSTODIAL SERVICES

8220 GROUNDS

8500 FACILITIES ACQUISITION AND CONSTRUCTION

8510 PROPERTY ACQUISITION

8520 MODERNIZATION

8530 NEW CONSTRUCTION

8540 INTERIM HOUSING

OBJECT CODES – FIELD 6

EXPENDITURES

1100 TEACHERS SALARIES

1119 SUB IEP CONFERENCES

1129 SUB TEACHER CONFERENCE

1139 SUB TEACHER PERSONAL NECESSITY

1149 SUB TEACHER ILLNESS

1159 SUB TEACHER BEREAVEMENT

1169 SUB TEACHER IND. ACCIDENT (WORKERS COMP)

1179 SUB TEACHER JURY DUTY

1199 SUB COLLECTIVE BARGAINING

1200 CERTIFICATED PUPIL SUPPORT SALARIES

1229 SUB TEACHER CONFERENCE

1239 SUB PUPIL SUPPORT PERSONAL NECESSITY

1249 SUB PUPIL SUPPORT ILLNESS

1300 LITERACY COACHES/CERTIFICATED ADMIN SALARIES

1900 OTHER CERTIFICATED SALARIES

2100 PARAPROFESSIONAL SALARIES

2139 SUB PARAPROFESSIONAL PERSONAL NECESSITY

2149 SUB PARAPROFESSIONAL ILLNESS

2200 CLASSIFIED SUPPORT SALARIES

2239 SUB PERSONAL NECESSITY

2249 SUB CLASSIFIED SUPPORT SALARIES

2300 ADMINISTRATIVE SALARIES

2400 CLERICAL/OFFICE SALARIES

2449 CLERICAL SUBSTITUTES

2900 OTHER CLASSIFIED SALARIES

3101 STRS, CERTIFICATED

3102 STRS, CLASSIFIED

3201 PERS, CERTIFICATED

3202 PERS, CLASSIFIED

3311 OASDI, CERTIFICATED

3312 OASDI, CLASSIFIED

3321 MEDICARE, CERTIFICATED

3322 MEDICARE, CLASSIFIED

3401 H&W, CERTIFICATED

3402 H&W, CLASSIFIED

3501 UI, CERTIFICATED

3502 UI, CLASSIFIED

3601 WORKERS COMP, CERTIFICATED

3602 WORKERS COMP, CLASSIFIED

3701 RETIREE BENEFITS, CERTIFICATED

3702 RETIREE BENEFITS, CLASSIFIED

3901 OTHER BENEFITS, CERTIFICATED

3902 OTHER BENEFITS, CLASSIFIED

4100 TEXTBOOKS

4200 BOOKS‐OTHER THAN TEXTBOOKS

4300 INSTRUCT MATERIAL/SUPP

4399 UNDESIGNATED

4400 NON‐CAPITALIZED EQUIPMENT

4710 FOOD (FUND 13 ONLY)

4711 SURPLUS FOOD (FUND 13 ONLY)

4712 A LA CARTE FOODS (FUND 13 ONLY)

4790 NON FOOD SUPPLIES (FUND 13 ONLY)

5100 SUBAGREEMENTS FOR SERVICES (NON PUBLIC SCHOOLS)

5200 CONFERENCE/MILEAGE EXPENSES

5300 DUES & MEMBERSHIP

5450 INSURANCE

5502 GAS/ELECTRIC COSTS

5503 WATER COSTS

5504 ALL OTHER UTILITIES

5600 RENTALS, LEASES & REPAIRS

5601 EQUIPMENT LEASES

5602 EQUIPMENT MAINTENANCE CONTRACTS

5603 REPAIRS/SERVICE

5604 EQUIPMENT RENTALS

5710 REPO DEPO SERVICES

5715 DISTRICT XEROX MACHINE

5720 DISTRICT POSTAGE METER

5725 DISTRICT TRANSPORTATION SERVICES

5735 P.E. SPECIALIST SERVICES

5740 VEHICLE MAINTENANCE SVC

5749 MAINTENANCE SERVICES

5750 REPO DEPO SERVICES

5755 DISTRICT XEROX CHARGES

5759 MAINTENANCE SERVICES

5760 POSTAGE/UPS SERVICES – DISTRICT POSTAGE METER

5790 VEHICLE MAINTENANCE SVC

5799 FOOD SERVICES

5800 PROFESSIONAL SERVICES/CONSULTANTS

5810 LEGAL SERVICES

5820 AUDIT SERVICES

5830 SERVICE COSTS ‐ CECC

5840 BOARD ELECTION COSTS

5860 NPS TUITION

5861 NPA THERAPY

5862 ASSESSMENT/EVALUATION COSTS

5863 NPS/NPA TRANSPORTATION

5864 NPA ‐ OT/PT

5867 NPA ‐ SPEECH & LANGUAGE

5901 TELEPHONE/FAX/MODEM SERVICES

5902 INTERNET ACCESS & SERVICE

5903 POSTAGE EXPENDITURES – US POSTAL SERVICE

6110 PURCHASE OF SITE

6120 APPRAISALS

6130 ESCROW COSTS

6140 SITE SURVEY

6170 LAND IMPROVEMENTS

6179 SITE CONSTRUCT‐CHANGE ORDERS

6200 BUILDINGS & BLDG IMPROVEMENTS

6210 ARCHITECT FEES

6219 ARCHITECT FEES‐CHANGE ORDERS

6220 DSA PLAN CHECK FEE

6230 CDE PLAN CHECK FEE

6235 ENERGY ANALYSIS FEE

6240 PRELIMINARY TESTS

6245 ADMINISTRATIVE COSTS

6250 OTHER COSTS ‐ PLANNING

6259 OTHER COSTS‐PLANNING‐CHG ORDERS

6270 PERMANENT CONSTRUCTION

6279 PERM CONSTRUCT‐CHANGE ORDERS

6280 CONSTRUCTION TESTING

6289 CONSTRUCT TEST‐CHANGE ORDERS

6290 INSPECTION

6299 INSPECTION‐CHANGE ORDERS

6400 EQUIPMENT

6500 EQUIPMENT REPLACEMENT

7110 INTERDISTRICT ATTENDANCE AGREEMENT

7141 OTHER TUITION/COSTS TO SCHOOL DISTRICTS

7142 EXCESS COSTS TO COUNTY OFFICE

7310 INT‐PROG XFR SUPP COSTS

7350 INT‐FUND XFR SUPP COSTS

7380 DIRECT SUPPORT COSTS

7438 DEBT SERVICE ‐ INTEREST

7439 DEBT SERVICE ‐ PRINCIPAL

7612 BETWEEN SPEC RES & GEN

7615 TO DEFERRED MAINTENANCE FUND

7616 BETW CAFE FUND & GENERAL FUND

7619 OTHER AUTHORIZED INTERFUND XFR OUT

OBJECT CODES – FIELD 6

REVENUES

8011 STATE AID ‐ CURRENT YEAR

8019 STATE AID ‐ PRIOR YEARS

8021 HOMEOWNERS EXEMPTIONS

8022 TIMBER YIELD TAX

8029 OTHER SUBVENTION/IN LIEU TAXES

8030 TRAILER COACH FEES

8041 SECURED ROLL TAXES

8042 UNSECURED ROLL TAXES

8043 PRIOR YEAR TAXES

8044 SUPPLEMENTAL TAXES

8045 E.R.A.F. REVENUE

8091 REVENUE LIMIT TRANSFERS‐CURRENT YEAR

8097 PROPERTY TAX TRANSFERS

8099 REVENUE LIMIT TRANSFERS‐PRIOR YEARS

8181 IDEA UNDUPLICATED GRANT AID

8182 IDEA GRANT AID

8220 FEDERAL CHILD NUTRITION PROGRAM – FUND 13 ONLY

8285 INTERAGENCY CONTRACTS BETWEEN LEAS

8290 ALL OTHER FEDERAL REVENUE

8311 INSTRUCTIONAL ENTITLEMENT

8319 INSTRUCTIONAL ENTITLEMENT PRIOR YEAR

8434 K‐3 CLASS SIZE REDUCTION

8435 SB666 CLASS SIZE REDUCTION

8520 STATE CHILD NUTRITION PROGRAM – FUND 13 ONLY

8540 DEFERRED MAINTENANCE APPORTIONMENT

8550 MANDATED COSTS REIMBURSEMENTS

8560 STATE LOTTERY INCOME

8590 ALL OTHER STATE REVENUE

8621 PARCEL TAXES

8631 SALE OF EQUIP/SUPPLIES

8632 SALE OF PUBLICATIONS

8634 FOOD SERVICE SALES – FUND 13 ONLY

8650 LEASES & RENTALS

8660 INTEREST

8662 NET INCREASE (DECREASE) IN FAIR VALUE INVESTMENTS

8671 ADULT EDUCATION FEES

8672 FEES/CONTRACTS‐NONRES STUDENTS

8673 CHILDREN CENTER FEES

8675 TRANSPORTATION FEES

8681 MITIGATION/DEVELOPER FEES

8699 ALL OTHER LOCAL REVENUE

8912 BETWEEN SPECIAL RESERVE/GENERAL

8915 TO DEF MAINTENANCE FROM GENERAL/SPECIAL RES

8916 BETWEEN CAFETERIA FUND & GENERAL FUND

8919 OTHER AUTH INTERFUND TRANSFERS

8980 CONTRIBUTIONS FROM UNRESTRICTED RESOURCE

8990 CONTRIBUTIONS FROM RESTRICTED REVENUES

8995 CATEGORICAL BLOCK GRANT TRANSFERS

8997 TRANSFER OF RESTRICTED BALANCES

8998 CATEGORICAL FLEXIBILITY TRANSFERS

8699 ALL OTHER LOCAL REVENUE

LOCATION/SITE CODES – FIELD 7

000 ALL SITES

101 EL GRANADA

103 FARALLONE VIEW

105 HATCH

107 KINGS MOUNTAIN

211 CUNHA

331 HALF MOON BAY HIGH

335 PILARCITOS

420 ALTERNATIVE ED

556 SUMMER SCHOOL

561 ADULT EDUCATION

710 SUPERINTENDENT

720 BUSINESS SERVICES

730 SPECIAL EDUCATION

740 CURRICULUM & INSTRUCTION

745 ENGLISH LANGUAGE LEARNERS

750 PERSONNEL

760 PUPIL SERVICES

765 SCHOOL LINK SERVICES

770 FOOD SERVICES

780 MAINTENANCE

782 OPERATIONS

785 GROUNDS

788 TRANSPORTATION

790 TECHNOLOGY

Use this page for your frequently used object codes: ___________________________________________________________________

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CRITERIA AND EXAMPLES FOR OBJECT CODES The following information is to assist you in determining the correct Object Code. This is a working document and revisions will occur throughout the year as definitions are refined and/or codes added or deleted.

1100 – TEACHER SALARIES

CRITERIA:

Does the employee require certification or a Children’s Center Permit?

Does the employee teach pupils at least one full instructional period on each school day?

Are the employee’s other duties limited to classroom teaching, preparation of classroom work, chairing an academic department, study hall, custody and control of pupils at recess, lunch time or after school?

EXAMPLES:

Children’s Center Teacher Classroom Teacher Resource Specialist (Special Education) Student Teacher Assistant Teacher Special Day Class Teacher

ASSUMPTIONS:

The employee has a valid credential to teach the grade level or courses that have been assigned or a Children’s Center Permit.

1200 – CERTIFICATED PUPIL SUPPORT SALARIES

CRITERIA:

Does the employee provide pupil support services directly to students?

If the answer is yes to this question, the classification is 1200.

EXAMPLES:

Psychologist Counselor Librarian Designated Instructional Specialist (Special Education) Tutor Teaching

ASSUMPTIONS:

That the employee has a valid teacher’s credential but does not teach a regular self‐contained classroom.

1300 CERTIFICATED SUPERVISOR AND ADMINISTRATOR SALARIES

CRITERIA:

Does the employee have overall administrative responsibilities for a single school or several schools? Does the employee have responsibility for general supervision of all operations of the school? Does the employee have responsibility for coordination of school instructional activities of the school district? Does the employee have responsibility for supervision of the records of the school? Are the employee’s activities for the purpose of improvements of instructions? Does the employee have personal conferences with teachers on instructional problems? Does the employee make classroom visitations? Does the employee have group conferences with teachers? Does the employee do demonstration teaching? If the employee is Certificated and engaged in instructional supervision and meets the above, the classification is 1300.

EXAMPLES:

Superintendent Department Head Deputy Superintendent Coordinator Assistant Superintendent Director (Certificated) Principal BTSA Support Provider Assistant Principal Literacy Coach

ASSUMPTIONS:

That the employee who supervises the work of teachers for more than half time during any school week has a valid teacher’s certificate authorizing that person to teach in the schools and classes in which he is to supervise instruction and a valid supervision certificate.

1900 ‐ OTHER CERTIFICATED SALARIES

CRITERIA:

Does the employee provide coordination, consultation and program development in one or more specialized areas of expertise?

EXAMPLES:

Civic Center Employees Resource Teacher (not to be confused with Special Education Teaching) Coaching Stipends (Certificated)

ASSUMPTIONS:

That the employee holds the appropriate credential.

2100 ‐ INSTRUCTIONAL AIDE SALARIES

CRITERIA:

Is any portion of the employee’s duties required to be performed under the supervision of a classroom teacher?

Is the employee providing direct instruction to students?

If the answer is yes, the classification is 2100.

EXAMPLES:

Instructional Aides Paraprofessionals Tutors Coaches (Classified)

ASSUMPTIONS:

That the employee is under the immediate supervision and direction of certificated teachers, and that any employee hired after March 1, 1982, has demonstrated proficiency in basic skills.

2200 ‐ CLASSIFIED SUPPORT SALARIES

CRITERIA:

Are the employees’ duties in the area of instructional media and libraries, student support, pupil transportation, food services, or maintenance and operations?

EXAMPLES:

Librarians Bus Drivers Food Service Workers Maintenance Workers Custodial Personnel Community Liaisons Computer Lab Aides

ASSUMPTIONS:

That the duties assigned do not require certification and are predominantly non‐instructional in nature.

2300 – CLASSIFIED SUPERVISOR AND ADMINISTRATOR SALARIES

CRITERIA:

Are the employee’s duties of management / supervision?

EXAMPLES:

Directors (Classified) Supervisors Business Managers

ASSUMPTIONS:

That the employee classified under 2300 have certain common duties. That the duties required are not instructional.

2400 ‐ CLERICAL AND OFFICE SALARIES

CRITERIA:

Are the employee’s duties that of a clerical, secretarial, accountant, bookkeeper, computer operator?

If either question is yes, the classification is 2400.

EXAMPLES:

Superintendent’s Secretary Administrative Assistant IV Administrative Assistant I, II & III’s Clerks Payroll Technician Personnel Technician Account Technician I & II

ASSUMPTIONS:

That employees classified under 2400 have clerical, accounting, or computer duties.

2900 ‐ OTHER CLASSIFIED SALARIES

CRITERIA:

Are employee’s duties non‐instructional?

Are the employee’s duties not identifiable with object classification 2100 through 2400?

If the answer is yes, the classification is 2900.

EXAMPLES:

Noon Playground Supervisor Recreation Worker Student Worker

ASSUMPTIONS:

That employees classified under 2900 have duties that are not occupationally similar to those of instructional aides, administrators, or clerical, maintenance, custodial, gardening, food service and transportation employees.

31XX – STATE TEACHERS RETIREMENT SYSTEM (STRS)

CRITERIA:

A district contribution must be based on the salary paid an employee using the following criteria: Is the employee in a full‐time or part‐time position requiring certification? Has the employee worked 60 hours or 10 days within the month? (Ed. Code 22603) Has the Certificated substitute worked 100 days in that school year? (Ed. Code 22602) If the answer is yes to these questions, an employer contribution is required.

EXAMPLES:

3101 (salary account 1xxx only) 3102 (salary account 2xxx only)

Classroom Teachers Resource Specialist Special Day Class Teacher Substitute Teacher Designated Instructional Specialist Librarian Principal Director Nurse Superintendent Counselor Supervisor Recreation Worker

ASSUMPTIONS:

That the district contribution has been based on all salaries paid to the employee that affect service credit.

32XX – PUBLIC EMPLOYEES RETIREMENT SYSTEM (PERS)

CRITERIA:

A district contribution must be made based on the salary paid an employee using the following criteria: Is the employee in a position not requiring certification? Is the employee employed on a regular basis 4 hours or more per day, 20 hours or more per week or an average of 87.5 hours per month? If the answer is yes to all three of these questions, an employer contribution is required.

EXAMPLES:

3201 (salary account 1xxx only) 3202 (salary account 2xxx only)

Instructional Aide Administrative Assistant Custodian Business Manager Food Service Employee Bus Driver Accountant

ASSUMPTIONS:

That the district contribution has been based on all salaries paid to the employee that affect service credit. That no contributions will be paid on salaries for students. That no contributions will be paid on Certificated personnel unless such personnel are presently members of PERS and elect in writing to continue with PERS. That no contributions will be paid on salaries paid an elected official unless the official files a form MEM‐59 with PERS. That district contributions will be paid, regardless of length of appointment or hours worked, if the employee is a current member of PERS.

33XX – SOCIAL SECURITY (FICA) AND MEDICARE

CRITERIA:

Is the employee a member of the Public Employees Retirement System? Is the employee not a member of any retirement system?

EXAMPLES:

3311 ‐ FICA, Certificated

3321 – Medicare, Certificated

3312 – FICA, Classified 3322 – Medicare, Classified

ASSUMPTIONS:

That district contributions are paid on all salaries paid to an employee in the Public Employee Retirement System to the maximum level established by the federal government. (Exception – those who are under straight PERS, plus survivors benefits, are exempt.)

34XX ‐ HEALTH AND WELFARE BENEFITS

CRITERIA:

Has the Governing Board approved the district contribution?

EXAMPLES:

3401 (certificated salary accounts only)

Classroom Teacher Resource Specialist (Special Education) Designated Instructional Service Principal Superintendent, etc.

3402 (classified salary accounts only)

Administrative Assistant Clerk Business Manager Custodian Instructional Aide

ASSUMPTIONS:

That the district contribution is for medical, dental, vision, or life insurance.

NOTE;

Cash‐in‐lieu of health benefits is charged to object codes 3901 and 3902.

35XX – STATE UNEMPLOYMENT INSURANCE (SUI)

CRITERIA:

Is the expenditure a salary payment to an employee?

Is the employee someone other than an elected official or a student enrolled and attending a school in your district?

If the answer is yes to both questions, a district contribution must be made on all salary payments except sick leave payments.

EXAMPLES:


All Teachers, Principals, Supt.


All classified employees except student workers.

ASSUMPTIONS:

That all salaries are being reported to the State of California for purposes of computing unemployment compensation payments to former employees.

36XX – WORKERS COMPENSATION INSURANCE (W/C)

CRITERIA:

Is the expenditure a salary payment to an employee? Is the person a volunteer worker in your district? If the answer is yes to either question, the district must provide insurance coverage.

EXAMPLES:


All Teachers, Principals, Supt.


All classified employees.

ASSUMPTIONS:

That insurance coverage is provided for all employees regardless of what fund or account they are charged to. That independent contractors/consultants are not employees and are not covered under workers compensation insurance policy of the district.

4100 ‐ TEXTBOOKS

CRITERIA:

Has the book been adopted by the State Board of Education and/or the Governing Board of the district? Are the books supplied in quantities permitting use by a group or the entire class? If the answer is yes, the book or books are classified as Object 4100.

EXAMPLES:

Basic textbooks ‐ (principle source of study materials for completion of a subject or course). Supplementary textbooks ‐ (covers part or all of a subject or course, but is not intended for use as a basic textbook). Teachers’ manuals and editions ‐ that relate to the specific basic or supplementary textbook. ASSUMPTIONS: Books classified as 4100 have been adopted in accordance with State requirements. Publishers of these textbooks have filed a bond with the State Board of Education.

4200 – BOOKS OTHER THAN TEXTBOOKS

CRITERIA:

Are the books available for general use by students? Are the books used for reference purposes? Are the books supplied in quantities too small for group use? Are the books used by employees? If the answer is yes to any of these questions, the book or books are classified as 4200. EXAMPLES: Non‐textbooks used by students (reference books – encyclopedias, dictionaries, etc.) Library books.

Non‐textbooks used by employees.

ASSUMPTIONS:

Books classified as 4200 are not used for the basic or supplementary course of study. Books classified as 4200 are used for reference and other purposes.

4300 – MATERIALS AND SUPPLIES

CRITERIA:

Does the item deteriorate with use?

Is the item easily broken, damaged or lost in normal use?

Is the item consumable, with a normal service life of less than two years?

Is it usually more feasible to replace the item than have it repaired?

Does the item has characteristics of equipment but is inexpensive?

If the answer is yes to any of the above questions, the classification is 4300.

EXAMPLES:

Paper, Pencils, Scissors Small hand Calculators Stop Watches Library materials and supplies Workbooks, Magazines, Periodicals Tests Audio‐Visual materials & supplies Office Supplies Custodial/Operations/Grounds supplies Hand Tools Diskettes, Camera Film, Video Cassettes Computer software Medical supplies Parts for repairs Maintenance supplies Fuel, Oil, Tires

ASSUMPTIONS:

Items classified as 4300 do not materially increase the assets of the district.

4400 – NON‐CAPITALIZED EQUIPMENT

CRITERIA:

Does the single item cost between $500 and $14,999?

Does the item have a normal service life of more than two years?

Is it usually more feasible to repair the item than replace it?

Does the item have characteristics of equipment but is less than $15,000?

If the answer is yes to any of the above questions, the classification is 4400.

EXAMPLES:

Computers Televisions Printers VCRs Chairs Projectors Desks Musical Instruments Water Heater Vehicles costing less than Electric Tools $15,000

ASSUMPTIONS:

Items classified as 4400 are not consumable and do not cost more than $15,000 for an individual item.

4710 ‐ FOOD SERVICE SUPPLIES

(Used in Food Service Fund ONLY)

CRITERIA:

Is the food for use in a food service program, i.e., breakfast, snacks, lunch, etc.?

ASSUMPTIONS:

Food items classified as 4710 are part of a regular food service program. Food items classified as 4710 are for non‐instructional purposes; if part of the instructional program, they are classified as 4300.

4790 – OTHER FOOD SERVICE SUPPLIES

(Used in Food Service Fund ONLY)

CRITERIA:

Are the food service supplies used directly in connection with a food service program? If the answer is yes, then: Does the item deteriorate with use? Is the item easily broken, damaged, or lost in normal use? Is the item consumable, with a normal service life of less than two years? Is it usually more feasible to replace the item than have it repaired? Does the item have characteristics of equipment but is inexpensive? If the answer is yes to any of the above questions, the classification is 4790. EXAMPLES:

Knives, forks, spoons Serving Trays Paper plates, cups Napkins Straws Soap Garbage can liners

ASSUMPTIONS:

Items classified as 4790 do not materially increase the assets of the district. Items classified as 4790 are non‐food items used in conjunction with a food service program. Items classified as 4790 are not used in connection with the instructional program.

5100 – SUBAGREEMENTS FOR SERVICES

CRITERIA:

Is the expenditure for an outside agency to perform instructional services to the district’s own students, e.g. non‐public schools?

EXAMPLES:

Non‐public school fees

ASSUMPTIONS:

The costs are for providing direct instructional services to the district’s students in place of the district providing such services.

5200 – TRAVEL AND CONFERENCE

CRITERIA:

Is the expenditure to reimburse an employee or district representative for actual and necessary expenditures incurred for travel and conference?

EXAMPLES:

Conference registration fees Airfare Mileage/parking fees Baggage Handling Taxi costs Food Toll fees Lodging

ASSUMPTIONS:

The costs are actual and necessary to accomplish the purpose of the travel and/or conference. Costs are exclusively for travel and/or conference/workshop/meeting and do not include costs for additional supplies and materials purchased at such conference/workshop/meeting.

5300 – DUES AND MEMBERSHIPS

CRITERIA:

Is the membership in the name of the district, school, or Governing Board.

EXAMPLES:

California School Board Association

School Services of California

5400 ‐ INSURANCE

CRITERIA:

Is the expenditure for insurance covering the loss of or damage to school district property from fire, theft, storm, etc?

Is the expenditure for insurance coverage of the district, its officers and employees against losses resulting from property damage or public liability?

Is the expenditure for bonds guaranteeing the school district against losses resulting from the action of its employees? Is the insurance in the name of the district, Governing Board, joint power agreement, or other self‐insured program? If the answer is yes to any of the above questions, the expenditure should be classified as 5400.

EXAMPLES:

Boiler and machinery insurance Fidelity bond premiums Fire and theft Liability insurance

ASSUMPTIONS:

The insurance is the name of the district, Governing Board, joint powers agency, or other self‐insured programs.

55XX – OPERATIONS AND HOUSEKEEPING SERVICES (5502, 5503, 5504)

CRITERIA:

Is the expenditure concerned with keeping the physical plant open and ready for use? Is the expenditure for heating, cooling and lighting? Is the expenditure for housekeeping services? If the answer is yes to any of the above questions, the expenditure should be classified as 55xx.

EXAMPLES:

5502 Electricity / Natural Gas

5503 Water – Water/Sewer

5504 Laundry / Dry Cleaning Pest Control / Disinfecting Waste Disposal

ASSUMPTIONS:

The expenditures do not increase but simply maintain the physical assets of the district.

56XX – RENTALS, LEASES, AND REPAIRS (5601, 5602, 5603, 5604)

CRITERIA:

Is the repair or maintenance service provided by a company or a person not employed by your school district and not provided by another school district or County Office of Education? Does the rental or lease agreement for equipment or facilities exclude option for purchase? Is the service or repair accomplished through labor provided by someone other than an employee of your school district? If the answer is yes to any of the above questions, the expenditure should be classified as 56xx.

EXAMPLES:

5601 Leases of A‐V equipment, duplication equipment, office equipment, operations equipment, transportation equipment.

5602 Maintenance agreements on A‐V equipment, duplication equipment, office equipment, operations equipment, transportation equipment.

5603 Repairs of district equipment. Repairs of maintenance and operations equipment.

5604 Rental of equipment. Rental of tractors, backhoes, etc.

ASSUMPTIONS:

All expenditures to be charged to this account are services performed by outside vendors.

57XX – INTERPROGRAM AND INTERFUND SERVICES (5700 – 5799)

NOT FOR USE ON PURCHASE REQUISITIONS Charged via Journal Entries Only

CRITERIA:

Are services such as reproduction services, instruction, mailing, transportation, or repair services provided for the pupils of one program by another program? If the answer is yes to the above question, the expenditure should be classified as 57xx.

EXAMPLES:

General Fund Program to General Fund Program

5710 – Repo Depo 5715 – Xerox Services –District Office 5720 – District Postage/UPS Services 5725 – District Transportation Services 5749 – Maintenance Services

From One Fund to Another Fund

5750 – Repo Depo Services 5755 – Xerox Services‐District Office 5759 – Maintenance Services 5760 – District Postage/UPS Services 5775 – Direct Support Costs 5799 – Food Service ASSUMPTIONS:

The intent of this account is to ensure that two programs or funds within the district do not report duplicate expenses, thus causing an inflated cost of education.

All payments received by the District/Program for providing services to another District/Program have been recorded and accounted for as an abatement of expenditure. The District will maintain such abated costs for State reports as requested.

5800 – PROFESSIONAL/CONSULTING SERVICES

CRITERIA:

Are the services and/or operating expenditures provided by non‐education agencies? Is the bus transportation service for home‐to‐school provided by an outside vendor and not a public school district or County Office of Education? Is the audio‐visual or library service provided by an outside vendor and not a public school district or County Office of Education? If the answer is yes to any of the above questions, the expenditure should be classified as 5800.

EXAMPLES:

Legal Penalties Legal Costs Hearing Officer/Arbitrator Attorney’s costs Board Employee Negotiator Audit Fees Election Costs Food Service Consultant Data Processing Consultant Fingerprinting Court Judgments Advertising Physical Examinations X‐Rays required for employment Survey of sites not purchased Appraisal of site not purchased State assessment for non‐use of school sites Bus transportation services provided by outside vendor Audio‐visual or library service provided by outside vendor

ASSUMPTIONS:

Expenditures recorded as 5800 are for services and expenses for other than instructional purposes.

59XX ‐ COMMUNICATIONS (5901, 5902, 5903, 5904)

CRITERIA:

Is the service routine or regular in nature? Is the service being provided for telephones, modems, internet access, FAX lines? Is the service providing refill of postage meters or postage stamps? If the answer to the above questions is yes, the item should be classified as 5900.

EXAMPLES:

5901 Telephone/FAX/Modem services

5902 Internet Access and lines

5903 US Postal Service Postage

5904 Pager/Radio service

ASSUMPTIONS:

Items classified as 5900 provide for communication by the District to other entities/people.

6100 – SITES AND IMPROVEMENT OF SITES

CRITERIA:

Is the transaction related to the acquisition of land, including incidental expenditures in connection with the acquisition? Is the transaction related to the improvement of new and old sites or adjacent ways? Is the acquisition that of physical property of a permanent nature attached to land? If the answer to any of these questions is yes, the classification is 6100.

EXAMPLES:

Grading Landscaping Seeding Planting shrubs & trees Constructing new sidewalks Roadways Retaining Walls Sewers and storm drains Installing hydrants Treating Soil Surfacing athletic fields and tennis courts for the first time

Furnishing and installing for the first time:

fixed playground apparatus flagpoles gateways fences underground storage tanks

Incidental expenditures in connection with site acquisitions:

appraisal fees search & Title insurance surveys

condemnation proceedings and fees demolition costs on newly acquired sites

Payment of Special Assessments for capital improvement of:

streets curbs sewers drains pedestrian tunnels water systems

ASSUMPTIONS: Expenditures classified as 6100 increases the value of the fixed assets of the school

district.

6200 – BUILDINGS, IMPROVEMENT OF BUILDINGS, AND BUILDING FIXTURES

CRITERIA: BUILDINGS

Is it a new building or an addition? Is it an incidental expenditure in connection with new buildings or/and addition, such as:

advertising costs architectural fees engineering fees blueprints inspections tests and examinations demolition to clear sites for new buildings any other expenditures directly related to the construction or acquisition of buildings

If yes to either question, the expenditure is a charge to 6200.

CRITERIA: BUILDING FIXTURES OR SERVICE SYSTEMS

Is the item permanently attached to the building? Does the item function as an integral part of the building? Does the item have a fairly long and useful life? Is the item one that is not subject to transfer or removal? Does the item lose its identity as a separate unit? If the item is removed, is there appreciable damage to the building or is the facility’s designated use impaired?

CRITERIA: IMPROVEMENT OF BUILDINGS

Is the expenditure for replacement of an existing building unit? Is the improvement significant? Is the building being altered, remodeled or renovated? Does the improvement result in a more efficient or longer lasting property?

6300 – BOOKS AND MEDIA FOR NEW SCHOOL LIBRARIES OR MAJOR EXPANSION OF SCHOOL LIBRARIES

(6310, 6320)

CRITERIA:

Are the books and materials for a new library? Are the books and materials for a major expansion of a library? If the answer to either of these questions is yes, the classification is 6300.

EXAMPLES:

Books, media materials, records, filmstrips, periodicals, documents, maps, charts, globes, etc., for a new library or a major expansion. Otherwise the purchase should be charged to 4300.

ASSUMPTIONS:

A school library is defined as being as educational support unit, administered as such, located in a designated place with printed, audio‐visual, and other material, equipment, and services of a staff available and accessible to elementary and secondary school students and staff.

Expenditures classified as 6300 increase the fixed assets of the school district

6310 – library books 6320 – library materials

6400 – CAPITAL OUTLAY EQUIPMENT

CRITERIA:

Is the item an addition to the assets of the District? Does the item maintain its original shape and appearance with use? Is the item usually more feasible to repair than replace with a new unit? Is the item expensive, with a single cost exceeding $15,000? Is the item of a relatively permanent nature or value? If the answer to any of these questions is yes, the item should be classified as 6400.

EXAMPLES:

Furniture (single cost exceeding $15,000) Machinery “ “ Vehicles “ “

ASSUMPTIONS:

Items classified as 6400 are those that increase the value of the fixed assets of the school district.

6500 – EQUIPMENT REPLACEMENT

CRITERIA:

Is the item a replacement of an original purchase of equipment? Is the item replaced on a piece‐for‐piece basis? Does the item cost exceed $15,000? Does the item meet the criteria listed for capital outlay equipment? If the answer to the above questions is yes, the item should be classified as 6500.

EXAMPLES:

Furniture (single cost exceeding $15,000) Machinery “ “ Vehicles “ “

ASSUMPTIONS:

Items classified as 6500 increases the value of the fixed asset of the school district.

BUDGET TRANSFER REQUESTS and

EXPENSE TRANSFER REQUESTS Occasionally, there may be a need to transfer budgeted amounts between object or goal codes within the same program or an expense from one program to another. When this is necessary, the NCR forms shown in the attachment are to be used. The Budget and Expense Transfer Forms are 3‐part NCR forms. The Business Office will accept no reproductions. The routing of these forms is as follows: Pink Retained by form initiator Yellow/White Sent to Business Services Yellow will be returned to initiator after processing

BUDGET TRANSFER REQUEST FORM

This form is required to request budget transfers. It is available from the Business Services office at no charge. Some guidelines...

Budget Transfers are ALWAYS even dollar amounts.

The authorized signature(s) for the program(s) affected are required on the Transfer Request.

Total both Amount columns. This is for Business Services to use as a proof.

The ‘Comments/Notes’ section may be used to write notes for future reference. This area is for the program manager’s use and is not used by Business Services.

EXPENSE TRANSFER REQUEST FORMS

This form is required to initiate expenditure transfers. It is available from the Business Services office at no charge. Some guidelines...

Expense Transfers are ALWAYS for the exact dollar amount of the expenditure.

The authorized signature(s) for the program(s) affected are required on the Transfer Request.

Total both Amount columns. This is for Business Services to use as a proof.

The ‘Comments/Notes’ section must delineate details of the transfer, including P.O. #, Vendor name and justification for transfer.

Contact Business Services for assistance in completing these forms.

CABRILLO UNIFIED SCHOOL DISTRICT BUDGET TRANSFER REQUEST

(TO transfer Budgeted Amounts between Object or Goal Codes within the same program)

To: Business Services Date: From: Site: Please make the following Budget Transfer(s): From:

FUND RESOURCE YEAR GOAL FUNCTION OBJECT SITE AMOUNT

(even dollars only)

.00

.00

.00

.00

.00

.00

.00

TOTAL $ 0.00

To:


(even dollars only)

.00

.00

.00

.00

.00

.00

.00

TOTAL $ 0.00

Authorized Signature: Justification:

DISTRICT OFFICE USE ONLY District Batch No. Date: Posted by:

CABRILLO UNIFIED SCHOOL DISTRICT EXPENDITURE TRANSFER REQUEST

(To move Actual Expenses from one program to another)

To: Business Services Date: From: Site: Please make the following transfer of expenditure(s): From:


TOTAL $

To:


TOTAL $

Authorized Signature: Explanation:

DISTRICT OFFICE USE ONLY District Batch No. Date: Posted by:

ACCOUNTS PAYABLE

& PURCHASING

FINANCIAL 2000 PURCHASING & RECEIVING

SOME SIMPLE GUIDELINES By law, only those District personnel authorized by resolution of the Governing Board can obligate the district and make a purchase. Telephone orders may only be placed by the Business Services Department. Internet orders may only be placed by the Business Services Department. Nothing can be ordered without a processed purchase order. Please check with the Business Services Department for the Requisition Date for 2013‐2014. APPROVALS NEEDED: In general, at the school level, you will need department head and/or principal approvals. At the district, you will need the approval of the Superintendent, Assistant Superintendent or the Department Head. The purchase requisition will be forwarded to the Business Division for final approval, processing and mailing. Once the approval has been obtained, forward the requisition on its pre‐established workflow path. CHECKING ON AN ITEM: Please E‐MAIL Accounts Payable to check on an order. You must have the requisition or purchase order number to obtain the status of your order. RULE OF THUMB – Allow 10 working days for creation of a purchase order (the days can be counted from the time the requisition information is entered into the system until the order is placed). RETURNS: For items that are to be returned to the vendor, call Accounts Payable to arrange for the product(s) to be picked up at the site.

PURCHASING

GENERAL SUPPLIES FROM VENDORS

“Supplies” are defined as those items which are temporary and/or consumable, as distinguished from equipment, which is relatively permanent. Purchase of gift cards is not allowed. The requisition is used for the purchase of supplies, equipment, repairs, consultants, contracts, replacement of equipment, etc. For the purchase order to be processed, funds must be available in the appropriate account. Each fall, schools and departments are allocated funds to distribute to various accounts. Expenditures can only be made from these accounts unless a budget transfer is submitted to transfer funds to another account. The Director of Fiscal Services and Principal can make these transfers when necessary. The department chairperson and the Principal are given updated records of the balances in all discretionary accounts on a regular basis. For requisitions that are a reimbursement of expenses, ORIGINAL receipts are required (copies not allowed). Receipts must be itemized. The District does not reimburse for alcohol, tips or gift cards.

OPEN PURCHASE ORDERS

There are two types of open purchase orders: 1) To an individual district employee. 2) To an outside vendor for purchases by a district employee.

To a District Employee

To reimburse the employee for small purchases they may make during the year at stores such as Longs, Safeway, Twice As Nice, etc. The employee should submit original receipts as the expenses are incurred and not wait until the end of the year. Be sure to indicate:

A) What the open purchase order is for, e.g., classroom supplies, computer

supplies, books for classroom, etc. (Books for Library Grants cannot be purchased on an open Purchase Order).

B) The maximum amount of the purchase order. C) The closing date of the purchase order. D) If available, indicate what store is being used. (This is not a requirement).

To an Outside Vendor

This is usually for a large one‐time purchase by a district employee for various supplies carried by that vendor, such as Morrison’s School Supply. These can also be an open purchase order for the entire year for a department such as Maintenance, Home Economics, Agriculture, Shop, Industrial Arts, etc. The format tends to be slightly different for an open purchase order to an outside vendor. The purchase order is payable to the vendor. There must be an indication of the following information in the Description section:

A) The type of supplies being purchased. B) The maximum amount allowed to be spent on the purchase order. C) The names of the individuals authorized to make purchases. D) The closing date of the purchase order. E) If Migrant funds are being used, Site Principals must indicate the page # of their site plan here.

When site approval is received, the requisition is forwarded to the business department for processing. The purchasing department will assign a purchase order number; check the vendor address, and the balance before mailing.

After opening a Purchase Order with a vendor:

A) If an employee picks the items up, he/she must turn in a dated original,

signed receipt showing exactly what has been purchased and the purchase order number.

B) If the items are delivered, there must be a signed packing slip showing exactly which items are to be charged to the purchase order and the purchase order number.

C) These receipts should be sent to the Business Services Department immediately after they have been checked in or acquired.

SUPPLIES SUBJECT TO INVENTORY

Beginning with the 2002/2003 school year, the District has been subject to the rules of GASB 34 (Governmental Accounting Standards Board Directive 34). This directive, among other things, requires the District to set a threshold amount for items requiring capitalization.

The provisions of Education Code Section 35168 require school districts to maintain an inventory of equipment whose current market value exceeds $500, but does not require capitalization of these items. Cabrillo Unified School District’s capitalization threshold was established by Resolution #8‐02 at $15,000.

To comply with Ed Code 35168 and with GASB 34, the District has established Object Code 4400, Non‐Capitalized Equipment. The District must inventory purchases made from Object Code 4400. To ensure this compliance, hand‐carried purchase orders from Object Code 4400 will not be allowed.

Any sites receiving equipment/furniture in the 4400 Object Code must notify The Business Services Department to obtain inventory stickers.

PACKING SLIPS

In order for the Business Services Department at the District Office to pay vendor invoices for purchases, confirmation that the items have been received is required. To accomplish this, it is important to return packing slips to Accounts Payable with appropriate information.

Check each slip carefully, and,

If everything has been received, please write, “OK”, and initial the packing slip and

return to Accounts Payable at the District Office.

If some items are backordered, check those items received, initial and return packing

slips to Accounts Payable at the District Office. When the final shipment arrives, return

the packing slip indicating that order is now complete.

If items are indicated as shipped on the packing slip, but were not actually received, or if

incorrect quantities were received, circle them and write “NR” for not received or

indicate the actual quantity received. Return the packing slips to Accounts Payable at

the District Office.

If PO# is not already on packing slip, please write the PO# on the slip.

Please contact Accounts Payable at the District Office if you have any questions or problems.

REQUISITION CUTOFF DATE:

Please contact Accounts Payable for the Requisition Cut Off Date for 2013‐2014. Only EMERGENCY requisitions will be accepted and processed after that date.

Definitions Emergency: an unforeseen combination of circumstances resulting in the need for

immediate action Immediate: made or done at once

Examples of situations requiring emergency processing of purchase orders:

“Help! The Xerox went down!”

“*$#&^@#%^! My computer crashed!”

“Oh no! The printer isn’t printing!”

After the fact requisitions or reimbursement requisitions will not be accepted. All reimbursements will be paid through petty cash funds. All petty cash reimbursements require itemized original receipts.

FINANCIAL 2000

PURCHASING & RECEIVING

Logging In

Users will be set up with a login ID. The initial password will be “secret” Upon logging in for the first time, you will be asked to provide a new password. If you forget your password, contact the business services department to reset your password. Once the password has been reset, you will need to login with the initial password of “secret” and select a new password.

Account Lookup You can search for an account number by simply inputting the two‐digit fund number and either resource, goal, function or object code or any combination of the account number string. You may also sort by various parts of the account code such as object code. By inserting only the 4 in object code, the search will produce all object codes beginning with the number 4, such as 4200, 4300, 4399 etc.

Account Lookup (continued) The results of the above search criteria resulted in the following: The underscored account number may be double clicked for more detailed information.

Purchase Requisitions What is a purchase requisition? A purchase requisition is a request to make a purchase.

A requisition is not a purchase order. A requisition cannot be sent to vendors from the site to place an order.

A requisition becomes a purchase order after:

All appropriate parties have approved the requisition. Purchase order number has been assigned by the business department. It has been printed with the District’s logo. It has been signed by the Director of Fiscal Services, the Superintendent, the Assistant Superintendent, or the Director Personnel/Pupil Services.

Purchase orders will be mailed to vendors by the Business Services Department only.

Data Entry of a Purchase Requisition 1. From the Financial 2000 Screen, double click on the purchasing icon.

Select Purchasing

Data Entry of Purchase Order (continued) 2. You will now be in the purchasing portion of the software. 3. To input a new requisition:

Click on the REQ button for Requisition

1. Highlight the “New Requisition”

Field

2. Select “Add” from the Requisition pull down menu

Data Entry of Purchase Order (continued) 4. The requisition entry screen: Type: Type of purchase requisition. At this time all purchase requisitions will be vendor. When the Stores portion of the software becomes available to us, we will be able to order items like paper from the warehouse. Number: The software automatically completes this field. Date: The software automatically completes this field. Description: Enter a basic description of items such as office supplies, textbooks. Building/Department: Indicate your site or department by clicking on the drop down arrow and selecting the appropriate description. Room: When items are to be delivered to a specific classroom the information may entered here. This is not a required field Purchase Order #: After all approvals have been obtained and the purchase order has been printed, a purchase order number will be inserted automatically. Status: Indicates the status of the purchase order as either open or closed. Cause of Last Status Change: Updated automatically by the software

Entered By: Automatically updated by the software based upon the user’s login information. Requestor’s Position: Choose the appropriate position from the drop down menu. Requestor’s Name: Always input your last name and first initial as you did when you logged in. Type of Goods and Services: Based on the object code, choose the appropriate description. Location: Select the location that the items are being ordered for. /Item/Accounting: See ITEM #7 ACCOUNTING of this manual for more information Attachment: Unavailable to CUSD Notes: This area is for internal District use only. Notes to vendors are not to be entered here. Log: Area for user to keep a diary of conversations regarding the purchase requisition Approval Trail: Shows approval path with comments. See ITEM #8 SEND FOR APPROVAL. Vendor: See ITEM #5 VENDOR INFORMATION for further details. Shipping: See ITEM #6 SHIPPING INFO for further details

5. Vendor Information

After selecting the Vendor tab at the top of the page, click on the search button.

When the search screen pops up, enter the first few letters of the Vendor name and click on the Search button.

5. Vendor Information (continued)

Select the appropriate Vendor and click on the select button. This will take you back to the Vendor tab but the Vendor information will now be filled in. If the Vendor is not available or needs additions/changes, enter the information under “Suggested Vendor Changes.”

6. Shipping Information

Next select the shipping tab. Next to the “Ship To:” select the appropriate site code. Once the site code is selected, most of the information is filled in automatically. You can add information in the following areas: Additional Information: Additional internal information to provide to an approver, to purchasing or to accounts payable. Additional Instructions: Additional information for the vendor that will be printed on the final purchase order form mailed to vendor. Delivery Instructions: Additional information that will be printed on the purchase order under the heading “Delivery Instructions”. Examples are “No Deliveries after 4 p.m.” or “No deliveries before 8/25/13”.

7. Item/Accounting Screen

Add: (Items Ordered) Click to add items to be ordered. Line #: Fill in the Item # (from vendor), Description, Quantity, UOM (unit of measure), Unit Price, and Unit Cost. Total Requisition Amt: Total of all items ordered, including shipping/handling and tax. Balance: Total of all items ordered that need to be distributed to account numbers. After money has been distributed between accounts, balance must = 0. Add: (Account #) Click to add to add one or more account numbers. Line #: (Account #) Indicate either quantity, percentage or dollar amount to be applied toward each account number. Search Accounts: Click to bring up an account number search screen. Distribute Evenly: Click to have software to automatically distribute the expense evenly to all selected account numbers. Reset Accounts: Click to reset the amounts distributed to account numbers to zero. To be used in case of change or error. Tax/SH Breakdown: Click the OK button when finished.

8. Sending for Approval Once the purchasing requisition has been created, it needs to be sent for approval. To send for approval, first single click on the requisition. From the drop down menu, select “Requisition” and click on “Send for Approval”. A pop‐up box will appear giving the user an opportunity to enter a comment to the approvers. This is not a required field; if there isn’t any additional information, just select the OK button.

8. Sending for Approval (continued) Once the purchase requisition has been sent a pop‐up box will appear to notify the user where the requisition has been sent for approval.

Review Approval Path

To view an approval path status on an existing requisition, click once on the requisition, right click the requisition using your mouse and select “View Approval Path” The “Yes” listed under Current indicates where the requisition is in the approval path. In this example, the purchase requisition is waiting for final review by purchasing (step 4). It will then be sent to the Director of Fiscal Services for account number approval (step 5), then purchase order number assignment, printing and signature (step 6).

Additional Approval Information Purchase requisitions are approved by a position, not by a person. For example, if a new person now holds a position, the software will automatically route all pending requisitions to the new person based on their position status. Most requisitions are prepared by secretaries and sent to the Site Principal or Director. From the Principal/Director, the requisition will then be sent to the Director of Fiscal Services for review and approval of the account code. It is then sent to the purchase order creator for assignment of a purchase order number, official printing, final signature and distribution of the order to the vendor. The business department will no longer be sending completed Purchase Orders to sites. Each site/department can print an unofficial copy for in‐house records. In some cases, purchase requisitions will be sent to other departments for approval. For example, computer or software purchases will also be reviewed and approved by the Technology Department. Title I expenditures will be reviewed and approved by the Assistant Superintendent of Curriculum. Any questions regarding the routing of a purchase requisition should be directed to the Business Services office. If an additional position should approve a purchase requisition and the system is not automatically forwarding the requisition to that position, please notify the Business Services office.

Purchase Orders

As mentioned earlier, the Business Department will print purchase orders once all approvals are completed. Below, please find a sample of a completed purchase order.

Receiving Items Once an order is received at the site, the site personnel will log in the receipt of items.

To open the receiving module, click on RCV from the main menu.

Receiving Items (Continued) A search receiving’s screen will be opened. Enter any of the purchase order information and select OK.

If you are unsure of any of the purchase order information, you can enter 000001 – 999999 to see all outstanding purchase orders for the district. By entering your site code (SCH) or clicking on pull down menu under the Location field, you can view all the purchase orders for your site and note any still opened or not received.

Receiving Items (Continued) Select the appropriate purchase order by double clicking on it.

Receiving Items (Continued) Receiving Screen:

Receipt number: Fills in automatically by the software. Date: Fills in automatically by the software. Packing List Number: Type in the packing list number provided by the vendor, if available. Tracking Number: Type in the shipper’s tracking number, if available. Comments/Notes: This is not a required field, but additional information can be provided to accounts receivable here if there is a problem with the order. Received by: Type in your name. Location Received: From the drop down menu, select your location code. In the Receiving area either “Receive all” button can be clicked or an individual item number can be selected and the “Receive Selected” button can be clicked to receive a different quantity or to return defective merchandise.

Receiving Items (Continued) Once receiving is completed, the summarized data will appear as shown.

Once items have been received, a receipt should be printed and sent to accounts payable for payment processing. From the receiving screen, highlight the completed file, select the receipt to be printed and from the File drop down menu, select print work flow. The following screen will appear:

Select Yes to print a signature line on the form.

ACCOUNTS RECEIVABLE

What to look for when accepting a check. The following items are things to look for when accepting a check on the School or District’s behalf. Having these items completed properly will ensure the checks can be processed in a timely manner. Should these items be overlooked, Accounts Receivable will return the check to the site to contact the check writer to have it corrected. The check amount will be deducted from the deposit total. Once the check has been corrected the site can add the check to another deposit, if within the time limit.

1. The check writer’s name, address and phone number should be listed on the check. If you have updated information, please update or ask the check writer to update the information.

2. Verify that the date written is current. All checks must be forwarded to the District

Office (Attention: Accounts Receivable) within 30 days of the date written. The County of San Mateo will not accept checks older than 60 days from the date written.

3. Checks should be made payable to either Cabrillo Unified School District or the

complete school name, not individuals. (i.e. ‘Half Moon Bay High School”, “El Granada Elementary, etc.) Checks written to “High School, “Cunha”, “Band”, “Art”, “P.E.”, etc. will not be accepted by County for deposit.

4. The dollar figure must match the written amount (Item # 5).

5. Check written amount – verify spelling and match to dollar figure (Item # 4).

6. Indicate site & reason for check (i.e., “FV – donation to teacher”).

7. Verify that the check has been signed.

Procedure for submitting checks and cash for deposit

1. Count all cash & checks for total deposit 2. Sort funds by account number 3. Complete Deposit Form, shown below:

4. Verify that all account totals for cash & checks equal the deposit total

5. (NEW) Separate Deposit Form, place checks & cash into envelope with the original Deposit Form and hand carry or pony mail to the attention of Accounts Receivable. A second, stamped copy will be sent to you for verification and to keep for your records

6. (NEW) Deposits can only be made to object code 8699, unless they are a refund of a

returned item

7. (NEW) The resource code for deposits should match the donor, i.e. PTA, Ed Funds and Grants. If no donor is specified, please use resource code 9520. Deposits will no longer be made to the RU

8. Any changes to the provided account strings will be returned to you as specified above

If there are any questions, please contact Accounts Receivable at 712‐7128.

SITE DEPOSIT FORM (SAMPLE)

a. Site: Fill in the site name, e.g., Farallone View Elementary b. Completed by: Fill in your name. c. Date: Date the form is being completed. d. Total Deposit: Total of checks and cash in number 8 & 9 below. e. Account Number: Full account number the funds should be deposited to. f. Cash: Total cash for the specific account number. g. Checks: Total check amount for the specific account number h. Total Cash: Total cash for all account numbers i. Total Checks: Total checks for all account numbers j. Notes/Comments: Any information to be conveyed to Accounts Receivable.

PETTY CASH

How to Establish, Replenish and Reconcile

PETTY CASH ACCOUNTS

Petty cash accounts are used to reimburse an individual for out‐of‐pocket, district related expenditures, excluding travel and conference expenditures. Establishing a petty cash account for your site/program: Maximum petty cash allowed per site: $500.00

Submit a requisition (see sample attached) payable to the designated petty cash holder. This will be

the person responsible for the petty cash, reimbursements, replenishment and reconciliation of the funds at the end of the fiscal year.

Using the description “Establish Petty Cash” indicate the amount of cash fund to be established.

Indicate the account number you wish to charge for establishing the fund. The Site Principal or Director must approve the requisition.

Once approved, the requisition is forwarded to the District Office via the Approval Path.

The Business Department will issue a check payable to the designated petty cash holder.

Petty Cash Accounts (Continued) Reimbursements from Site/Program Petty Cash Accounts:

Individual reimbursements from the petty cash fund cannot exceed $75.00 and be accompanied by Form 90170‐01 – Request for Petty Cash Fund Reimbursement (See sample attached).

1. Date: Indicate the date the reimbursement is made.

2. Person Making Purchase: Name of the individual to be reimbursed.

3. Name of Vendor: Name where item(s) were purchased must match receipt.

4. Site: Name of your site or program.

5. Purpose of Purchase: A short description of where/how the item(s) are to be used.

6. Total Cost: Total of all items reimbursed on the attached receipt including tax.

7. Approval Signature: Signature of person responsible for the Petty Cash Account.

8. Signature of Person Receiving Reimbursement: The designated petty cash holder

cannot both approve the reimbursement and be the person receiving the reimbursement. In this situation, the site Principal or Director must approve the reimbursement.

9. Charge Budget Account Number: Fill in the account number and amount that should

be charged to the account. All amounts must equal the “Total Cost” and receipt.

10. Sales Tax in San Mateo County is calculated at 9.0% for all items except for food products for human consumption. As of April 1, 2013, the sales tax in Half Moon Bay is 9.5%.

11. Related receipts must be attached where indicated. The Business Office prefers that

items purchased and reimbursed are the only items listed on the receipt. However, if other non‐reimbursable items were purchased at the same time, clearly indicate which items are reimbursable then attach a calculator tape of reimbursable items and applicable sales tax.

12. All signatures & items must be completed on the form.

(SAMPLE)

Cabrillo Unified School District

498 Kelly Avenue Half Moon Bay, CA 94019

Request for Petty Cash Fund Replenishment Date:

Site Making Request

Name of Vendor:

Total Cost (Including Tax)

Approval Signature:(Site Director)

Signature of Person Receiving Replenishment:

Charge Budget Account Number: Fund Resource Year Goal Function Object Location Amount

(SAMPLE)

Cabrillo Unified School District 498 Kelly Avenue

Half Moon Bay, CA 94019

Request for Petty Cash Fund Reimbursement Date:

October 1, 2013 Person Making Purchase:

Fred Harris Name of Vendor:

Ocean Shore Hardware Total Cost (Including Tax)

$18.19 Purpose of Purchase:

Hardware Director Approval of Purchase (Must have signature of your Site Director)

Approval Signature:(Person responsible for Petty Cash) (Person whom handles petty cash)

Signature of Person Receiving Reimbursement: (signature of person getting reimbursement)

Charge Budget Account Number: Fund Resource Year Goal Function Object Location Amount

01 0000 0 1110 1000 4300 101 $18.19 $

$

$

$

$

$

$

$

$

$

$ Attach receipt here:

Petty Cash Accounts

Replenishment of Petty Cash: When your petty cash fund gets low, submit a reimbursement request to the Business Department to replenish the petty cash fund. Reimbursement requests are to be submitted as follows:

1. This request must be on the form 90170‐01’s – Request for Petty Cash Fund Reimbursement Form.

2. Summarize cash disbursements by account numbers to be charged on the purchase order

form. (See sample attached)

3. Submit to the Business Department for review and replenishment.

4. A Petty Cash check will be issued to the designated petty cash holder.

Petty Cash Accounts (Continued) Year‐end Petty Cash Reconciliation By June 1st each year all Petty Cash Accounts must be reconciled and remaining cash and receipts returned to the Business Department. The attached Petty Cash Year End Reconciliation Form will help facilitate this process. Please complete form as follows: (Sample attached)

1. Date: Current Date.

2. Site: Site or Program Name.

3. Submitted by: Name of person responsible for the Petty Cash Account and completing this form.

4. Amount of Cash Returned to Business Department: Count the remaining cash that is left in

the cash fund and enter that figure here.

5. Initial Petty Cash Received: The starting petty cash amount.

6. Current outstanding reimbursement forms: Itemize the remaining 90170‐01 forms by account number and total dollar amount for the account.

7. Less outstanding reimbursements: Total of all amounts in #6.

8. Cash returned to Business Department: Subtract “Less Outstanding Reimbursements” from

“Initial Petty Cash Received” and enter that number. This amount should match “Amount of Cash Returned to Business Department” in number 4 above.

9. Both the person responsible for Petty Cash and the Site Principal or Director needs to sign the

completed from. Submit the Petty Cash Year End Reconciliation form and remaining cash to the District Office, Business Department no later than June 1st each year.

(SAMPLE)


498 Kelly Avenue Half Moon Bay, CA 94019

Year End Petty Cash Reconcilliation Date:

Person Making Purchase:

Site: Total:

Person Responsible for Petty Cash:

Site Administrator:

Initial Petty Cash Received…………………………………………………………………$________________ Charge Budget Account Number: Fund Resource Year Goal Function Object Location Amount

$

$

$

$

$

$

$

$

$

$

$

$

ATTENDANCE

ATTENDANCE PROCEDURES AND GUIDELINES

Schools are responsible for tracking and accounting for all student absences for compulsory attendance reasons. An accurate accounting is important. Business Services is responsible for coordinating attendance accounting at the District level. When necessary, advisories will be sent out regarding changes in attendance procedures. If there are questions regarding attendance accounting, please contact Business Services for clarification/research. EXCUSED/UNEXCUSED ABSENCES Excused Absences as defined by CDE

Illness

Quarantine under the direction of a county or city health officer

Medical, dental, optometrist or chiropractic appointments

Attendance at funeral services of a member of student’s immediate family In‐State Funeral ‐ one day Out‐of State Funeral ‐ three days Immediate Family is defined as: Parents Grandparents Siblings Any relative living in the immediate household of the student

Lack of immunizations ‐ five days Unexcused Absences

Baby‐sitting

Any unverified absence These are meant as guidelines only. For clarification of specific circumstances, contact Business Services.

CABRILLO UNIFIED SCHOOL DISTRICT ENROLLMENT/ATTENDANCE REPORTING DATES FOR 2013-2014

Please contact The Business Services Department for the enrollment/attendance dates for 2013-2014.

REMINDER P-1 P-2 Annual P-1 Attendance P-2 Attendance Annual Attendance Class Size by Grade K-3 Report

AFTER SCHOOL

TUTORING ATTENDANCE

IMPORTANT REMINDER

Attendance registers for manual attendance (after‐school tutoring, after‐school sports, etc.) must use the attendance periods outlined on FIGURE 9 ENROLLMENT/ATTENDANCE REPORTING DATES in this manual. These registers must be submitted to Business Services monthly, according to the due dates set forth in the pay period schedule in PAYROLL.

AFTER SCHOOL PROGRAM ATTENDANCE

State requires the following minimum information be on the attendance form for “any‐time” school:

Student Name

Student Grade (1st, 4th, etc.)

Period Beginning (date)

Period Ending (date)

Daily Start Time (time of day)

Daily Ending Time (time of day)

School

Month

Date

Positive Attendance Account (the checkmark for the student being present)

Total Days Attended for each student

Signature of certifying teacher To assist the District in meeting the state required minimum information, a blank attendance form is attached for use. Please write legibly and do not add information beyond the spaces provided as the information can become confusing and make it difficult to report accurately.

Also provided is a sample completed form for reference.

BLANK ANYTIME ATTENDANCE LOG (SAMPLE)

COMPLETED ANYTIME ATTENDANCE LOG (SAMPLE)

PAYROLL

PROCEDURES & GUIDELINES

F‐80 PAR

PAYROLL INFORMATION, PROCEDURES AND GUIDELINES

VARIABLE PAY TIME SHEETS 1. The pay periods for variable pay timesheets are as follows: 07‐01‐13 to 07‐10‐13 01‐11‐14 to 02‐10‐14 07‐11‐13 to 08‐09‐13 02‐11‐14 to 03‐10‐14 08‐10‐13 to 09‐10‐13 03‐11‐14 to 04‐10‐14 09‐11‐13 to 10‐10‐13 04‐11‐14 to 05‐09‐14 10‐11‐13 to 11‐08‐13 05‐12‐14 to 06‐13‐14 11‐12‐13 to 11‐27‐13

12‐02‐13 to 01‐10‐14

Cutoff date for variable timesheets (classified or certificated) is as shown above. Timesheets received by Payroll after the 12th of a month will be processed in the following month’s payroll period. If you have any questions, please contact the Payroll Technician in the Business Services Department. (116).

2. Prepare a separate timesheet if hours or days worked pertain to the next month’s pay

period. Please do not combine hours or days for two different pay periods on one timesheet.

3. If the timesheets need to be signed by John Corry please send them directly to his

office. 4. Please remember that the name used on the timesheets and F‐80 forms must be as they

appear on Social Security Cards. NO EXCEPTIONS. 5. Timesheets must be completely filled out indicating the number of hours or days

worked, program name, job or work description, etc. The following pages can be used as a guide. If you are unsure what program is paying, ask your teacher or principal. Be sure the timesheets are signed by the appropriate person before submission to the Payroll Department.

6. PLEASE INDICATE TOTAL HOURS BEING CLAIMED ON EACH TIMESHEET.

cusdadmin

Typewritten Text

REFERENCE LIST OF APPROVAL SIGNATURES TO OBTAIN ON TIMESHEETS

Substitute Required For… Required Approval Classroom Teacher – Illness......................................................................................Site Principal Classroom Teacher – Personal Necessity..................................................................... John Corry Classroom Teacher – Jury Duty.................................................................................Site Principal Classroom Teacher – Worker’s Comp.......................................................................Site Principal Classroom Teacher – Bereavement ..........................................................................Site Principal Classroom Teacher – Negotiations ...........................................................................Site Principal Classroom Teacher – Outdoor Ed ............................................................................................ TBD Classroom Teacher – IEP................................................................................... Department Head RSP Teacher – Illness..................................................................................................Site Principal RSP Teacher – Personal Necessity ................................................................................ John Corry RSP Teacher – Jury Duty ............................................................................................Site Principal RSP Teacher – Worker’s Comp ..................................................................................Site Principal RSP Teacher – Bereavement......................................................................................Site Principal RSP Teacher – IEP.............................................................................................. Department Head SDC Teacher – Illness .................................................................................................Site Principal SDC Teacher – Personal Necessity................................................................................ John Corry SDC Teacher – Jury Duty ............................................................................................Site Principal SDC Teacher – Worker’s Comp ..................................................................................Site Principal SDC Teacher – Bereavement .....................................................................................Site Principal SDC Teacher – IEP ............................................................................................. Department Head Timesheets or Substitutes for Conferences Required Approval Title I ..............................................................................................................Site Principal Migrant Education Program ....................................................................Elizabeth Schuck Migrant Ed. Summer................................................................................Elizabeth Schuck MEES (Migrant Ed Even Start) .................................................................Elizabeth Schuck IDEA Preschool Grant ........................................................................... Department Head IDEA In‐service Training........................................................................ Department Head IDEA Preschool Staff Development ...................................................... Department Head Special Ed.‐Workability......................................................................... Department Head VOC Ed. Adult Ed............................................................................................... John Corry Title III (LEP) .............................................................................................Elizabeth Schuck Food Service................................................................................................ Sandra Jonaidi Agricultural VOC‐Ed ................................................................................... Allison Silvestri

Timesheets or Substitutes for Conferences (continue) Required Approval

Local Grant Staff Development Programs................................................... Site Principals El Granada Parent Programs .........................................................................Natalie Zisko Cunha Parent Programs.............................................................................. Ladislao Lopez Farallone View Parent Programs ................................................................Joy Dardenelle HMBHS Programs ...................................................................................... Allison Silvestri

SUBSTITUTE TEACHER/STIPEND REQUEST FORMS

The pay periods for substitute timesheets are as follows: 07‐01‐13 to 07‐10‐13 01‐11‐14 to 02‐10‐14 07‐11‐13 to 08‐09‐13 02‐11‐14 to 03‐10‐14 08‐10‐13 to 09‐10‐13 03‐11‐14 to 04‐10‐14 09‐11‐13 to 10‐10‐13 04‐11‐14 to 05‐09‐14 10‐11‐13 to 11‐08‐13 05‐12‐14 to 06‐13‐14 11‐12‐13 to 11‐27‐13

12‐02‐13 to 01‐10‐14

1. Submission deadline for substitute timesheets and/or stipend requests being submitted

to Payroll is as shown above. However, substitute timesheets and teacher stipend pay requests should be submitted as the work/assignment is completed or on a daily or weekly basis. Please send substitute timesheets to the attention of Connie Giebelhausen at the District Office.

2. Prepare a separate timesheet if days worked are in the next pay period. 3. The substitute or teacher and principal are required to sign the timesheet prior to

submission to Payroll. If the timesheets are to be signed by John Corry or Elizabeth Schuck, please send them directly to their office.

4. Please be sure to fill out timesheets completely, indicating the program name. If the

timesheets do not have a program name on them, Payroll will charge the time to your R/U sub budget account. This includes classified personnel.

F‐80 and LEAVE STATEMENTS 1. Submit F‐80 (with leave statements attached to it) to the Payroll Department two (2)

working days after the last working day of the month. Please send a copy of your F‐80, if you are waiting for signatures. This report is used in determining payroll deducts for those employees who have run out of sick leave or vacation leave so it is important to send them in a timely manner.

2. For bereavement leave, it is the site’s responsibility to indicate on the leave statement the

relationship of the deceased to the employee and where the funeral took place. 3. Please note that “No Tell Days” are charged to Personal Necessity (PN) and subsequently

deducted from employee’s accrued sick leave. Therefore, these days should be marked in the F‐80 as PN and not “Other”.

4. Illness is for employee only. Personal Necessity may be used for family illness with prior

authorization from John Corry. 5. December and June F‐80’s need to be completed and sent to Payroll before leaving for

vacation. DIRECT DEPOSIT The Direct Deposit forms are available from the Payroll Office; please let the Payroll Technician in the Business Services Department know if you need a supply. Remind the person signing up that a “Voided” check needs to accompany the form.

CERTIFICATED TIME SHEET (SAMPLE)

CLASSIFIED TIME SHEET (SAMPLE)

90197 Cabrillo Unified School District Rev. 03/00

SUBSTITUTE TEACHER TIMESHEET

To Be Checked by Principal: ________Illness and Other ________School Project* ________District Project* *Requires Funding Source Info Below

Name _____________________________ School_____________________________

Date Substitute for Full Day

Half Day

Hours/Periods Worked

*Funding Source Pseudo No.

__________________________________ _______________________________ (Principal’s Signature) (Substitute Teacher Signature)

WORKERS COMPENSATION

Proper Handling of Accidents/Incidents/Injuries Involving Employees

Each site is responsible for completing the proper paperwork whenever a District employee suffers an injury of any kind on their site. This could be a bad cut or a fall, and the employee involved may protest filing any paperwork. However, this does not preclude the Site pPrincipal and secretary from completing the paperwork and forwarding to Payroll within 24 hours of knowledge of the incident. Whenever an incident becomes known, the site principal/manager or site secretary must contact the employee and have them complete Items 1‐8 of the Workers Compensation Claim Form. The employee is not to be given this form to complete later and bring back. The employee must complete it and hand it back immediately to the principal or secretary. The site secretary or principal must then complete Items 9‐15 as well as Items 17 & 18. (Item is a signature.) This part of the form MUST be typed per our Workers’ Compensation Administrator, Keenan and Associates. Once Form DWC 1 is completed, the green copy is given to the employee along with the packet entitled PRIME TREATMENT REFERRAL FORM [refer to samples to follow]. The site principal/manager or site secretary then completes Form 5020 (Rev 8), Employer’s Report of Occupational Injury or Illness [refer to sample to follow]. Again, our Worker’s Compensation Administrator requires this form be typed, not handwritten. On both forms, the Employer (Site Principal/Manager and/or Site Secretary) should complete each item to the best of their ability. If unknown, indicate so on the forms. BOTH FORMS MUST BE RECEIVED BY PAYROLL WITHIN 24‐HOURS OF KNOWLEDGE OF THE INCIDENT. This may require copies be faxed to Payroll with the actual forms being sent via pony afterwards. Should the employee decline to complete their section of Form DWC 1, indicate that fact by writing “Employee declined to complete” across the section containing Items 1‐8 and proceed to complete the Employer’s section as well as the Employer’s Report of Occupational Injury or Illness form. Also, each site is responsible for all incidents on their site regardless of the regular working site of the employee. If it happens on your site, you file the paperwork. If you have any questions, feel free to contact John Corry, Director Personnel, or the Payroll Technician at the District Office.

STATE OF CALIF EMPLOYER’S REPORT OF OCCUPATIONAL INJURY

OR ILLNESS (SAMPLE)

PRIME TREATMENT REFERRAL FORM (SAMPLE)

FORM TO BE COMPLETED BY THE PHYSICIAN (SAMPLE)

COVERED EMPLOYEE NOTIFICATION OF RIGHTS (SAMPLE)

COVERED EMPLOYEE NOTIFICATION OF RIGHTS (CONTINUED)

WORKER’S COMP CLAIM FORM (SAMPLE)

F‐80 – RECORD OF EMPLOYEE ABSENCE & TIME WORKED (SAMPLE)

CABRILLO UNIFIED SCHOOL DISTRICT Categorical Timekeeping

PAR & SEMI ANNUAL CERTIFICATION

Because so many of the educational programs we operate are made up of a mix of federal and state categorical funding, it is very important that all personnel involved in the operation of these programs be familiar with the requirements for substantiating costs associated with these programs. Once received, it is the responsibility of Program Managers/Principals to certify and return to Business Services the appropriate documentation required to meet the audit standards of the federal and state programs. Failure to properly document multi‐funded positions may result in the disallowance of the costs upon audit by the applicable agency. What does this mean? You may be required to return all of the funds for a program used to pay the disallowed salaries. In fact, if an auditor finds incomplete or insufficient time reporting documentation, all federal funds may have to be returned, not just the funds of the program found to be out of compliance. There are two types of categorical timekeeping documentation. These documents will be sent out from the Categorical Department / Business Services to the sites on a monthly or semi‐annual basis and need to be reviewed and signed by the categorical employee and Program Manager/Principal, then returned to Business Services.

PERSONNEL ACTIVITY REPORT or “PAR”

Employees Funded from Multiple Categorical Programs – Monthly Certification When an employee is funded by or works in more than one categorical program, the distribution of the employee’s salary must be supported by detailed documentation. The following employees must document their time on a detailed monthly basis: • The employee is funded by more than one categorical program; • The employee is funded by a mix of at least one categorical program and unrestricted or local programs; • The employee is funded by a mix of programs and at least one of the sources is used in meeting cost sharing or matching requirements for another categorical program. These employees must complete a detailed monthly certification which must be signed by the employee and the employee’s manager. The manager may not sign on behalf of the employee.

(SAMPLE)

SEMI ANNUAL CERTIFICATION

Employees Funded from a Single Categorical Program If an employee is funded solely (100%) from a single categorical program and works solely in a single categorical program, the minimum requirement for documenting salary is a semiannual certification by the employee that he or she worked solely on that categorical program during the period covered by the certification. The certification must be signed by the employee or the supervisor having firsthand knowledge of the work performed. Examples of a single funding source include: • A single federal restricted program; • A single state restricted program; • A single local program that requires reporting of expenses to the granting agency; • A single unrestricted program or nonfederal restricted program used in meeting cost sharing or matching requirements of a restricted grant. The certification must be signed by either the employee or the manager who has direct knowledge of the work performed.

(SAMPLE)

FACILITY USE

USE OF FACILITIES

For any information regarding use of district facilities, please contact Ed Watkins or the Administrative Assistant in Maintenance and Transportation (103). Facility use forms must be forwarded to the District Office by the school office immediately to ensure timely approval. Remember, anyone wishing to use district facilities needs to complete a Use of Facilities Request form and submit it to the District Office for final approval. School sites cannot give final approval, as the District Office must have it entered on the District calendar to be official. Fees will be charged for groups requesting to use the facilities at the time the request is made. They should bring the completed facilities form to the District Office. These groups will also need to bring in proof of Non‐Profit status and a certificate of insurance for proof of insurance coverage. At least 2 weeks notice is required to use district facilities. All dates and times are final once they are on the calendar.

FACILITIES USE FORM (SAMPLE)

FACILITIES USE FORM – REVERSE (SAMPLE)

MANDATED COST CLAIMS

MANDATED COST CLAIMS For certain activities mandated by State of California, the District will be reimbursed for performance of those mandated duties. In order to receive this revenue, the school district must file reimbursement claims that are subject to audit by the State Controller’s Office. Because of these audits, all claimed costs must be supported by log sheets, time sheets, time studies, or invoices that prove compliance with the applicable mandated cost program regulations. Beginning with the 1999‐2000 school year, the District Office committed to processing all Mandated Claims in‐house. Mandated cost claims are processed through the Business Services Department. Each site will be contacted regularly regarding log sheets for mandated cost claims. District staff will be kept up‐to‐date with current mandated cost claim activities and changes in mandated cost claim laws and regulations. For further information concerning Mandated Cost Claims or to obtain a Mandated Cost handout, please contact Business Services at 712‐7128. Your support of this effort is appreciated.

GRANTS

GRANT PROCEDURES The grant procedures on the following page must be followed when applying for any grants or special funds. The checklist should be completed and submitted to District Office, Elizabeth Schuck, Assistant Superintedent, prior to grant submission. For any other information regarding grants please contact Elizabeth Schuck (106) or Maggie Van Horbek (107).

Cabrillo Unified School District GRANT PROCEDURES

(also applies to special programs applications)

Please use the following procedures when applying for grants. Use the sample timeline to create your own grant timeline. Schedule an appointment to meet with the Assistant Superintendent to review your grant submission checklist and grant timeline PRIOR to proceeding. Bring a copy of the grant itself to this appointment.

□ Grant writer/Grant initiator Identifies granting source or potential grant Reviews and decides whether to pursue potential grant Verifies with Assistant Superintendent that there are no conflicts of interest/other

applicants Includes all appropriate staff in broadcast email regarding intention to apply Presents concept to immediate supervisor

□ Immediate Supervisor Reviews grant purpose Decides whether to pursue possible grant award

□ Grant writer/Grant initiator Prepares formal proposal package Meets with Director of Fiscal Services to establish budget Meets with Director of Technology to discuss data needs

□ Grant proposal presented to immediate supervisor for approval □ Grant proposal presented to Assistant Superintendent for approval

□ If grant is approved and accepted by district, required signatures are obtained from the

Superintendent and/or other authorized district personnel

□ Grant proposal submitted to funding agency

□ Grant accepted‐notify Director of Fiscal Services

□ Original grant award letter goes to Assistant Superintendent’s office Copy of grant award letter goes to Grant Writer/Grant initiator Copy of grant award letter goes to Director of Fiscal Services

□ Grant reporting requirements go to Assistant Superintendent Copy of compliance reporting requirements go to grant writer Copy of fiscal reporting requirements go to Director of Fiscal Services

□ Grant writer/Grant initiator Establishes timeline of deliverables Establishes implementation plan Maintains grant documentation


GRANT PROCEDURES (also applies to special programs applications)

TIMELINE‐(see sample on following page) (Indicate dates prior to beginning process to ensure you can meet the deadlines) Grant application due _____________________________ Board Meeting date prior to deadline _____________________________ Final documents to Asst. Superintendent two weeks prior to Board meeting _____________________________ Final approval by Asst. Superintendent _____________________________ Review by Asst. Superintendent _____________________________ (One week) Approval by immediate supervisor on completed grant _____________________________ Budget review by Director of Fiscal Services (One week) _____________________________ Gather data and write grant _____________________________ Verify with Asst. Superintendent that there are no conflicts of interest/ other applicants _____________________________ Approval by immediate supervisor to proceed _____________________________ Identify grant _____________________________

Grant application due ____________August 31, 2013____ Board Meeting date prior to deadline ____________August 13, 2013____ Final documents to Asst. Superintendent (two weeks prior to Board meeting) ____________July 30, 2013______ Review and final approval by Asst. Superintendent ____________July 23, 2013______ (three weeks prior to board meeting) Approval by immediate supervisor on completed grant ____________July 22, 2013______ Budget review by Director of Fiscal Services (One week) ____________July 15, 2013______ Gather data and write grant ____________July 1‐14, 2013____ Verify with Asst. Superintendent that there are no conflicts of interest/ other applicants ____________June 30, 2013_______ Approval by immediate supervisor to proceed ____________June 28, 2013_______ Identify grant ____________June 25, 2013_______ (work backwards from this date)

GRANT SUBMISSION CHECKLIST Cabrillo Unified School District

PROPOSAL SUBMISSION:

1. Project Director: _______________________ 2. Email: _______________ 3. Phone: _______________________________ 4. Site: _______________ 5. Project Title: ______________________________________________________ _________________________________________________________________ 6. Granting Agency Name: _____________________________________________ 7. Submission Deadline Date: ___________________________________________ 8. Grant begin date: _________________ 9. Grant end date: _________________ 10. Amount of requested funding: _________________________________________

TYPE OF GRANT: ___ Research ___ Academic ___ Other ___ Student Support ___ Instruction Please describe: ___ Federal Government ___ Equipment ________________ ___ Foundation ___ Service _________________

PURPOSE OF GRANT: (Describe in one or two sentences) ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________

GRANT AUTHORIZATIONS: (Signatures and Date of approval) Site/District Administrator: _____________________________ ____________ Director of Business/Finance: ___________________________ ____________ Asst. Superintendent C&I: _____________________________ ____________

REPORTING REQUIREMENTS: __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

TIMELINES: __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Submitted by: _____________________________________________

FOOD SERVICES

CUSD Food and Nutrition Programs: Operation 2013-2014 School Year Reduced Price and Free Meal Application Process

Applications for free or reduced price meals must be given to each child. They are either included in the introductory packet or handed out on their first day of school. Blank applications in both Spanish and English should be available for parents in each school office. Please call Margie Dougherty (117) if you need more applications during the school year. Recycle or discard any applications you may have from prior school years, as they are not current and cannot be processed.

The fact that a family or a child has filled out an application or is eligible to receive free or reduced price meals is confidential. Information concerning an individual child’s status may not be released to anyone except for labeling State testing materials with a status code. All other information is confidential and may not be released for any reason.

It is only necessary to fill out one application for the entire family, regardless of how many schools the children attend

Families are welcome to fill out a new application at any time during the school year if their circumstances change.

Children who were eligible to receive free or reduced price meals last year continue to be eligible for the first 30 days of the new school year with the same eligibility status until a new application is processed.

Children who are classified as migrant are automatically eligible to receive free meals. The family does NOT have to fill out an application. Migrant eligible families from 2012‐2013 do not have to fill out an application for meals UNLESS their migrant status has expired. If you know about newly arrived or classified migrant children please inform us at Ext. 117.

Homeless and runaway children are also automatically eligible to receive free meals. If you know of any child in this situation, please call Food Services at Ext. 117. Any child can be authorized to receive free meals if there is obvious need and the parents cannot (or refuse to) fill out an application. Please let your site principals and food service know if you feel there is a child in need.

Please mail completed applications as soon as you receive them at the school to Margie Dougherty at the DO so children who are eligible can be accommodated and so the applications do not get lost.

Meal prices 2013‐2014

Elementary: $4.00 (20 meals: $80.00) Grades 6‐12: $4.00 “ “ “ “ Milk: $0.50 per 8 oz.carton Breakfast Program is free for all students K‐8 schools (before school starts). At HMB High a breakfast will be served to all students from 7:10‐7:40 am before school begins and at break time.

POS System and Student Food Service Accounts

All students need to bring their ID cards to the lunch room. We are making every effort to have cards printed for each child with the correct teacher’s name on them so they can be sorted after lunch and returned to the correct classroom. However, lots of changes happen in the first few weeks of school, so some children may not have their cards for lunch. They can still get a lunch, whether they have their card with them or not. We will make paper cards for each student and they will be sent to each school to distribute. If an elementary student’s card is lost or destroyed, let the school Food Service worker know and a new card can be made. Please make sure your students & teachers understand this.

If kids change schools, please call the Food Service dept. at x117 and let us know as soon as possible. We can’t give them a meal if they aren’t in the system at their new school. We will be synchronizing with the Infinite Campus information system so that most changes will be tracked on a weekly basis.

This system allows students to charge only if there is money in their account. On those occasional times when a child may have forgotten their lunch and has no money, they may receive a standard lunch. Their food service account will be charged the appropriate charge for a meal. A standard lunch will include an entrée, choice of milk, and up to 4 fruits/vegetables.

There will be a two lunch limit for this emergency situation. A gratis lunch of a cheese sandwich, vegetable, fruit and milk will be provided for any account over two lunches negative. Any account that has a balance due of more than two lunches or $10.00 will be frozen until balance is paid. This limit must be in place due to overuse of this convenience and too many balances not being paid.

When student accounts get below zero, students will be informed at the register of their balance and a letter will be mailed (or a phone call made) to the parents to pay the balance due. If you receive money in the school office for meals, please put it in the food service worker’s mailbox. If it does not have a deposit form attached, please make sure the child’s NAME, GRADE, AND STUDENT ID NUMBER is included with the payment. We will provide blank copies of the form to be available for parents in the office, please call X117 for more forms as needed.

Field Trips Please note: In order to make sure we don’t order too many meals and waste money and food, we need to know at least two weeks in advance of any field trips. When field trips are approved, please email Margie Dougherty via Gmail to let her know how many children will not be eating lunch at school that day. In addition, if you require field trip lunches to be available for any student, please send the list of children who need a lunch, your school and the date of the field trip to Margie at least two weeks in advance of the field trip. You can email the information, but please follow up with a copy of this form and a class list with the children’s names highlighted. Please make sure you receive an email confirmation for the lunch order. Lunches will be placed in the school’s kitchen, in the cooler, to be picked up on the morning of the field trip. They will arrive the day before the scheduled trip, so check with your school site worker to make sure they are there. If for some reason, the lunches are not there, please call Margie Dougherty at 117 ASAP so she can make other arrangements.