T.R.U.S.D. Do s & Don ts of Student Body

Transcription

1 T.R.U.S.D. Do s & Don ts of Student Body Presented By: Denisa Marquez Revised 01/23/17

2 Associated Student Body Where to go for help TRUSD ASB Website Departments Fiscal Services Associated Student Body FCMAT ASB Accounting Manuel Denisa Marquez, Fiscal Analyst questions or concerns Call me directly at (916)

3 Pre-Approval on All Field Trips When planning a field trip you must first obtain pre-approval from your principal Secondary schools after your principal preapproves the trip, if you plan on fundraising or paying for items out of ASB you must get Student Councils pre-approval All out of state/out of country travel will require Board Approval after the above steps have been followed

4 Transportation and Field Trips All transportation requests must be submitted through Trip Tracker Online System Teachers/Advisors/Coaches requesting transportation must submit your request to your site secretary Your site secretary will then enter your request into Trip Tracker Your principal will receive and requesting him to login and approve your request If your funding is coming from ASB I will receive a request for approval. If your funding is coming from a site budget then our budget department will receive the request for approval.

5 Transportation and Field Trips Once approved by our office Transportation will receive the request for final approval. The Teacher/Advisor/Coach who originated the request will receive and once it is approved and another one when it has been scheduled. The site secretary can log in and track where your request is in the approval process. Make sure you get a confirmation from transportation, you are not guaranteed a bus with out it.

6 Booking with At Your Service Travel Agency Any and all travel needs like airfare or hotels must be booked through At Your Service Travel Agency Teachers/Advisors/Coaches must book through your site secretary You can not book directly with the agency on your own You must have all your pre-approvals completed prior to booking

7 Field Trip/Conference Food/Gas/Parking When attending a Field Trip/Conference using ASB funds you must submit a Travel Conference Form along with a conference registration packet with your check request. Meal reimbursement follows the same guidelines as district policy. (see form for details) Max allowed in one day is $39 If any meals are provided by the field trip or conference you can not receive a full day meal allotment. If you are taking students, they can also receive the same meal allotment. You can fill out one Travel Conference Form and attach a list of students attending. The entire check can be cut to the advisor to cover they meal costs on the trip. No receipts are required because allotment is calculated by hours and days attending.

8 Field Trip/Conference Food/Gas/Parking cont. When using a rental car you may submit gas receipts as long as the date on the receipt matches the date of the trip. Any receipts submitted prior or after the trip dates will not be reimbursed. Receipts must be the detail receipt and not just the general credit card receipt. When using a personal car you must calculate and track daily miles using the information provided on the Travel Conference Form. You are required to include Google Map Directions for each trip to show how miles were calculated.

9 Deposit How To For detailed instructions on how to process a deposit please see the Deposit Instructions found on the ASB Website Secondary Deposit Procedures Elementary Deposit Procedures

10 Deposits with Revenue Remittance Form A complete deposit backup has a Revenue Form, Deposit Slip, Backup for the deposit, and Deposit Bag Tag The completed original revenue form must be filled out in complete detail. Carbon copies can be distributed as directed on the form The Revenue Form must have all 3 signatures (one on each line) Signers are confirming the amount deposited Money must be counted in dual control at all times Deposit Slips must be filled out and legible. Listing each check List the Bag # on the Deposit Slip Elementary Schools must put their school name next to the date If there are more checks than room on the deposit ticket please just tally the total amount of the checks and include a tally tape with your back up Include all supporting documentation Deposit Back Up (Receipts, Tally Sheet, Tickets, etc) Deposit Bag Don t seal the bag until you are sure all items are accounted for Cash and Coin go on the left side of the bag Checks that have been endorsed and Original Deposit Slip on the right side of the bag

11 Deposits with Tracks Closeouts Every deposit must have the full closeout report attached 3 signatures are required to show that money was counted in dual control at all times Deposit Slips must be filled out and legible, listing each check List the Bag # on the Deposit Slip Elementary Schools must put their school name next to the date If there are more checks than room on the deposit ticket please just tally the total amount of the checks and include a tally tape with your back up Deposit Bag Don t seal the bag until you are sure all items are accounted for Cash and Coin go on the left side of the bag Checks that have been endorsed and Original Deposit Slip on the right side of the bag

12 Cash Receipt Controls Pre-Numbered tickets for all sales at events with ticket count sheet Dances Entertainment Events Car Washes Athletic Events Festivals Cash Register/Tracks for store type sales Student Stores Concession Stands Athletic Events Pre-Numbered Receipt Books for all receipt transactions Yearbook Sales Sale of Advertising Clothing items (Include Sizes) ASB Cards Donations Field Trip Donations High Dollar Items Tally Sheets or Sales Logs for designated activities Dance Snack Bar Car Washes Festival Snack Bar Garage Sales Entertainment Books Smencils

13 Cash Receipt Controls Safeguard and check out with a log. Logs can be found on the ASB Web Site Ticket Roll Log Receipt Book Log Make sure advisors return at audit time Unused ticket Rolls Receipt Books with carbon copy of all the receipts intact

14 Allowable Fundraisers Ed Code Section States that the board or appointed person must authorize all fundraising before it occurs All clubs and sports must fill out a fundraiser approval form before raising funds This now includes Elementary Schools and Outside Agencies Ex: PTA, PTC, and Boosters Donations must have a Donation Form filled out and signed by Advisor, Bookkeeper, and Principal

15 Allowable Fundraisers Things to consider: Educational Experience Voluntary (you can not require a student to fundraise) Frequency/Schedule Too many fundraisers in a year can be hard on the community Safety When in doubt check with Risk Management Legality/Insurance In some cases additional insurance needs to be purchased for your event to be held Profit or Loss Prior to starting your fundraiser do research to see if your fundraiser will make a profit

16 Allowable Fundraisers Athletic Events Concession Sales at Events Student Store (No Food) Entertainment Advertising Car Washes Cultural Fairs Donations Art Auctions News Papers Catalog Sales Smencils Dances Jog-A-Thons All Food Fundraisers must be approved by Nutrition Services/District Office Prior to the event

17 Unallowable Fundraisers Raffles and Games of Chance Rental of District Property (Parking lot fee) Competitive Food Sales Gift Cards Firework Booths Food Sales during the school day that do not meet the nutritional guidelines All food sales must have the Food Item Review Form submitted and pre-approved before the start of sales

18 Potentially Unallowable Fundraisers You need to check with Risk Management to see if our insurance will cover us Mechanical or animal rides Use of dart or arrows or other weapons Objects thrown at people Dunk tanks Destruction of objects Trampolines

19 Fundraisers Ask questions if you are not sure Principal Activities Director Business Office EXT Risk Management EXT 50121

20 Student Store Only Student Body or CTE/ROP program are allowed to run the daily sales of a student store Funds must be used for the greater good of the entire student body School supplies and Spirit Wear are great items to sell in a student store Food Sales are limited and Not recommended All Food Items must be approved by submitting the Food Item Review Form to Nutritional Services 3 Food Types Non-Competitive Meet Nutritional Guidelines Must follow all internal controls/processes/sales tax Cash Receipts Daily Deposits Inventory Sales Use Tax

21 Food Sales on Campus Food Fundraisers that are allowable Order Forms that sell food items that do not meet nutritional guidelines can be distributed to students during the day as long as the product is not delivered until 30 minutes after school ends Food items being sold directly to students That have submitted and received the approved Food Item Review Form

22 Check Request All expenses must be Pre-Approved by Student Council Before orders are made you must ask for an invoice to attach to the check request and submit it for pre-approval If items are ordered with out Pre-Approval by Student Council the person who ordered the items is fully responsible for returning or paying for the items out of their own pocket When purchasing items at a store you must first submit a request to student council for an up to amount. Once that amount is approved you are ok to buy items Up To the amount that was approved. When you have your receipt you then attach it to the Check Request and adjust the amount to match the receipt and submit for reimbursement Make sure you provide the original detailed receipt. The general credit card receipt will not be accepted When tips are involved you may not tip over the standard 18% If you go over the request you will need to submit the receipts for approval and hope that they will reimburse you the full amount Student Council is only responsible to reimburse items that have been preapproved Student Council must document all expense approvals in their minutes and submit copies of all minutes to the ASB Bookkeeper

23 Check Request Do NOT pay a vendor cash out of your sales profit or till money Do NOT pay a vendor with your personal cash or personal check then request reimbursement. All vendors must be paid through the correct ASB channels

24 W9 s & Service Agreements All Check Requests to Vendors must have a W9 If the Vendor is providing a service then you must obtain a Service Agreement and W9 prior to the date of service

25 Unallowable Fees Title 5, CCR,Section 350 A pupil enrolled in a school shall not be required to pay any fee, deposit, or other charge not specifically authorized by law Can not charge for class supplies, field trips, extracurricular activities and memberships Gym or Physical Education Clothes E.C. Section You can offer school logo uniforms for purchase but the students must be allowed to wear solid clothing of the schools choice in color

26 Allowable Fees Transportation to and from school E.C. Section These fees can not be deposited into ASB Lost or damaged books or other district property not to exceed $16,650 E.C. Section These fees can not be deposited into ASB Materials can be sold to a student for property the student has fabricated from such materials for their own use E.C. Section Wood shop projects Food products that they get to take home These fees can not be deposited into ASB Field Trips and Excursions E.C. Section These can be deposited into ASB if it is a club or athletic field trip not a class field trip

27 Allowable Expenses In compliance with the Board Policy Must be legal Can not gift public funds For the students general welfare, morale, and educational experience Outside what the district should provide from their own general funding sources Must be Pre-Approved

28 Allowable Expenses Field Trips/Excursions Extra Curricular Activities/Athletics Costs Student Store Products Entertainment Costs Class/Club Parties Scholarships that have been donated to the school for the sole purpose of being used for a scholarship

29 Prohibited Expenses Salaries/Supplies of the District Responsibility Repair and Maintenance of District Equipment and Property Items for Employee Personal Use Faculty Meeting Costs Parent or Outside Group Costs Large Gifts/Awards to students (over $20) No Gifts or Awards for Staff or Parents Cash Awards/Gift Cards Donations to Charities or Needy Families (Considered Gift of Public Funds) Suggestion Collect only checks made out to the Charitable Organization and send them all in with a letter from the school and their best wishes. This way the funds do not go through ASB Scholarships Only allowed when the funds have been donated to the school for that specific purpose. (Considered Gift of Public Funds)

30 Charitable Donations We want to acknowledge that teaching our students to give back to the community is a vital life lesson. That said, we as a school can not make monetary donations to an outside charity or individual in need. ASB accounts are not Pass-Through Accounts. Money deposited into ASB must be used for the greater benefit of the entire student body.

31 Charitable Donations Donations from ASB to a nonprofit organization or individual in need are not allowable because they are considered gifts of public funds.

32 How can we help a charitable organization? A student group may organize a fundraiser to support and outside agency as long as the event is clearly identified as raising funds to donate to a charitable organization. All donations should be in the form of a check that is made payable to that charitable organization. Any checks made payable to the school must be returned to the donor and reissued with the correct Payee Name No deposits can be made into the ASB accounts. Once funds are deposited into ASB they are considered public funds and must be used for the entire student body.

33 How can we help a charitable organization cont. You can ask a district approved Parent Group or Booster to sponsor an event for the charitable organization. They are allowed to take in donations and cut the check directly to the charitable organization. They can not gift any funds that were raised on the behalf of our school. Only funds from the specific event advertised for the charitable organization may be gifted.

34 Fundraising Websites Online fundraising is an emerging issue. We as TRUSD have not approved any online fundraising accept the Bluebear Online Webstore. See Denisa Marquez, Fiscal Services for details on how to create an online donation page. GoFundMe and other online fundraising accounts are not allowed to solicit funds on behalf of the district or any of its students

35 Pennies for Patients Pennies for Patients will often drop off donation boxes. Once filled they will pick up the boxes. If they are unable to pick up the boxes, a staff member can take the boxes to Wells Fargo where we bank with and have them cut a money order directly to the charitable organization. You CAN NOT deposit into the ASB account and cut a check. This would be a gift of public funds.

36 Penny Wars If your Class of Accounts want to participate in penny wars to raise funds for class accounts you can deposit the funds into ASB. If your Class of Accounts want to participate in penny wars to raise funds for a charitable organization, you must take the funds to Wells Fargo. Then have the bank issue a money order to the charitable organization. You CAN NOT deposit the funds into ASB then cut a check. That would be a gift of public funds.

37 Petty Cash and Cash Advances Not Allowed High Risk to Employee and School Site District Policy is No Advances through ASB

38 Athletic/Club Till Only exception is for gate start up cash Check can only be cut in admins name Admin is personally responsible for the return deposit of the exact amount given for start up Do not use cash to pay invoices, ticket takers, or vendors Till must be tracked with a log. Till must be counted at time of pick up and time of return Funds must be re-deposited at the end of each school year.

39 Associated Student Body Advisor Training Reduces Audit Findings Goal with advisor training Clean Audits No findings on receipt of cash (pre-numbered receipts tally sheets or sales logs) Physical inventory maintained with advisors Fundraiser Maintenance Donation Forms Completed Trained on Track Sales Importance of preparing Budgets and Carry Over Requests each year

40 Associated Student Body Bluebear Accounting Software Schoolbooks GL Maintenance Vendor Maintenance Monthly Bank Reconciliation Year End Audit Reports Tracks Customer/Item Maintenance Fundraiser Maintenance Inventory Control Equipment Tracking Track Sales Credit Card Sales Web Viewer Principal Oversight Student Council/Advisor Oversight

41 Associated Student Body Bluebear Accounting Software Web Store Parents can purchase items online using a credit card Advertise easy way for community and parents to donate money to your school Funds are deposited into individual ASB bank accounts to the designated club Integrated with Tracks and Schoolbooks Deducts from item inventory in Tracks Posts transactions to Tracks and Schoolbooks Sites can use for registration Cuts down on lines on registration day Convenient for parents who can not attend

42 Card Present Options Option #1 This is the recommended option. You can purchase a credit card machine that works with the Tracks program. See Denisa for details

43 Who is Involved? Governing Board Superintendent Business Office Staff Principal ASB Bookkeeper Student Council ASB Advisors/Activity Directors Auditors Food Services

44 Who is NOT Involved? Booster Clubs/ PTC/PTA/Parent Guild Not Legally Part of the School or District Not Included with the Annual Audit Separate Tax-Payer I.D. Funds are not controlled or mixed with ASB Funds Can not fundraise on campus unless the Governing Board Approves E.C. Section & Staff Activities Sunshine Funds Hospitality Funds Principal Account Staff Shirts Etc. Staff Food for Meetings Foundations or other Non-Profit Organizations Can not raise money for Non-Profits through ASB Can not take donations with the intent to donate to a Non-Profit through ASB Example: Red Cross or Breast Cancer All Boosters and Parent Groups must fill out a form to be approved by TRUSD to have a presence on our school sites All outside agencies must fill out a Outside Agencies Fundraiser Approval Form and have it pre-approved by the principal

45 Starting a New Club/Sport GL Account Secondary Schools Formal Application Process to be Approved by Student Council and the Principal Must fill out new club application Submit Constitution and Bylaws (samples can be found in the FCMAT Associated Student Body Manual Once they are approved the documents are submitted to the ASB Bookkeeper to set up a new Trust Account Elementary Schools would me the new GL they wish to start and I would add it to Schoolbooks

46 Record Retention ASB Constitution, Bylaws, and Charters Permanent Club and Council Minutes 4 Years Budgets 4 Years All Financial Statements, Banking Transactions, deposit records, expense records 4 Years

47 Principal s Responsibilities Communicate and Enforce Policies and Processes Appoint Club Advisors Verify Student Council is in Place Supervision ASB Bookkeeper ASB Activity Directors ASB Advisors Validation of Expenditures Work with District Business Office Report Suspected Fraud/Abuse

48 Bookkeepers Responsibilities ASB Funds Safeguarded at School Site Timely Deposits with the Bank Maintain Financial Records Reconcile Bank Account Monthly Ensure Laws and Policies are Followed Report Suspected Fraud or Abuse to Principal and Business Office

49 Activity Directors Responsibilities Supervise Advisors and Coaches Student Council Works with ASB Bookkeeper and Principal Ensure Adequate Internal Controls Helps Students Prepare Annual Budget Report Suspected Fraud or Abuse to Principal and Business Office

50 Advisor s/coach s Responsibilities Supervises the Day-to-Day Works with Students and ASB Bookkeeper and Principal Ensure Adequate Internal Controls Helps Students Prepare Annual Budget Report Suspected Fraud or Abuse to Principal and Business Office

51 Student Council s Responsibilities Organized ASB Hold Regular Meetings and make sure all clubs can attend Oversees Student Clubs Authorized Fundraising Adopts Annual Budget Picks the Annual 4 Food Days and submit a copy to the Business Office Approves Carryover Requests Approves Expenses from all Clubs/Sports Prepare Formal Student Council Minutes for each meeting and submit a copy to the ASB Bookkeeper Primary Authority Represents the Entire Student Body

52 Commonly Asked Questions Q: Why must I complete all this paperwork for a fundraiser? A: All Fundraisers must be properly documented for internal control reasons. This documentation protects all the people involved in the fundraiser as well as the assets of the school and district. Finally, it provides us with the required adequate audit trail.

53 Commonly Asked Questions Q: Our school sells ASB discount cards and Athletic Passes. Is this allowable? A: Yes, discount cards or stickers which are sold to allow a student to attend events free or at a lesser charge are allowable. You can not charge for the ASB card its self. Only for replacement cards. Only the discount option can be sold.

54 Commonly Asked Questions Q: Our high school requires its AP students to prepay non-refundable AP exam fees. These fees are kept in an ASB account. Shouldn t these fees be processed through the district s regular budget system? A: There is no law that I could find that specifically mentions this. However it is district policy that all AP funds are deposited as a WHIZ ticket to the business office using budget code LOC

55 Commonly Asked Questions Q: Can I hand out Gifts/Awards? A: Previous legal opinions have been yes, in De Minimums or trivial amounts smaller than $20. FCMAT s opinion says no gifts or awards in any amount. District ASB Policy is yes as long as it is under $20 and you are not purchasing gift cards. You can Gift/Award a big item if the items are donated. You can not raffle them off, that would be a game of chance. No staff gifts or awards of any amount

56 Commonly Asked Questions Q: Can we save our left over Class of 2009 money for our 10 year reunion? A: No. Funds for alumni groups are not allowed. Funds raised by students should be use on the behalf of those students while at school. Alumni are no longer part of the student body.

57 Questions???