Money! That $ What I Want!

Transcription

1 ELGIN ISD Money! That $ What I Want! Business Office Procedures Training 1

2 Business Office Procedures Manual Training Purchasing State Sales Tax Guidelines Accounts Payable Schedule Fixed Asset Inventory Control Travel Procedures Records Retention Procedures Community Use of School Facilities Property, Vehicle & General Liability Insurance Claims Payroll & Benefits 2

3 Please Note This training does not take the place of reading the appropriate manuals & handouts. 3

4 Purchasing Objective To purchase the best products, materials & services at the lowest practical prices It s about VALUE! 4

5 Purchasing Responsibility Principals & directors are accountable & responsible for operating within their approved budgets

6 Legal Points to Remember We are all connected! Individual schools & departments are not separate legal entities. 6

7 Legal Points to Remember Aggregate purchases of a particular category of related items (i.e., office supplies, athletic supplies or instructional supplies) must be submitted to competitive bidding when the aggregate purchase will total $0,000 or more over a twelve month period. 7

8 Legal Points to Remember TEC : Provides for criminal penalties for those who intentionally circumvent the purchasing law by making split, separate, sequential, or component purchases to avoid legal requirements. 8

9 Legal Points to Remember When in doubt, check with the Business Office 9

10 From Whom Can I Purchase an Item or Service? Option 1: Is the item or service available through an Elgin ISD contract? 10

11 Catalog Bid Approved Vendors EISD solicits catalog bids on a quarterly basis o Maintenance & Operations o Transportation o Athletics o General Merchandise o Instructional Supplies & Services 11

12 Catalog Bid Approved Vendors List of approved vendors can be found on the District s Purchasing Department website. Employees should review vendor lists prior to entering requisitions to determine vendor eligibility. 12

13 Adding Vendors Inter-Term Vendors may be added to catalog bids outside of the standard quarterly bid openings (inter-term) as deemed necessary by the Elgin ISD Chief Financial Officer in order to support the needs of the District. Requests to add vendors inter-term should be made by submitting the Inter-Term Vendor Approval Form 13

14 From Whom Can I Purchase an Item or Service? Option 2: Is the item or service available from a vendor on one of Elgin ISD s approved cooperatives? 14

15 From Whom Can I Purchase an Item or Service? Option 3: Is the item or service available through an interlocal contract? Please note, Business Office approval needed prior to any purchase made with this method regardless of amount. 1

16 From Whom Can I Purchase an Item or Service? Option 4: Is the item or service only available through a sole source provider? Sole source providers are fairly uncommon Google Check Sole source provider claims need to be researched by the Purchasing Director 16

17 Purchasing Thresholds Please Note: Purchasing thresholds are based on the price of a single item or multiple units of the same item. Purchasing thresholds differ for federal purchases. Refer to the Education Department General Administrative Regulations (EDGAR). 17

18 Purchasing Thresholds Purchases Up to $4,999: In all cases, purchases shall be made from vendors from one of the EISD bid vendors or an approved cooperative vendor Encouraged to secure competition through quotes from a minimum of 3; and If quotes are secured, all documentation concerning choice of vendor is to be kept by end user 18

19 Purchasing Thresholds Purchases from $,000-$49,999: Must secure a minimum of 3 quotes from EISD bid vendors or approved cooperative vendors; and All quote documentation concerning choice of vendor is to be kept by end user; and End user must provide bid quote summary to the Business Office 19

20 Purchasing Thresholds Purchases $0,000 and over: Business office will determine bid process (CSP, RFP, RFQ) working directly with the campus/department Newspaper advertisement is required Award to be made by best value determination Any single purchase exceeding $0,000 must have Board approval 20

21 Competitive Procurement Exemptions Sole Source Provider Competition precluded by existence of patent, copyright, secret process, or monopoly; Film, manuscript, or book; Utility service, including electricity, gas or water; or Captive replacement part or component for equipment 21

22 Competitive Procurement Exemptions Sole Source Provider Potential Sole Source vendor must submit Confirmation of Sole Source Compliance by Vendor form & receive approval from the Business Office prior to doing any business with the District 22

23 Competitive Procurement Exemptions Professional Services Please contact the Purchasing Director if you need the services of an accountant, architect, engineer, landscape architect, doctor, professional nurse, etc. 23

24 Consulting/Contracting Services Agreement Form Examples include, but not limited to: Band consultants Dance consultants Speakers 24

25 Consulting/Contracting Services Agreement Form Consulting/Contracting Services Agreement Form must be completed & approved by the Business Office before vendor provides services Form includes payment details, scope of work, criminal background check information, conflict of interest questionnaire & W-9 2

26 Emergency Purchases Poor planning does not constitute an emergency! Only the School Board can waive procurement requirements if school equipment, a school facility, or a portion of a school is destroyed, severely damaged, or experiences a major unforeseen operational or structural failure. 26

27 Purchase Order Procedures No goods or services are to be ordered or services rendered without an approved Purchase Order!!!!!!!! Individuals who place an order without an approved Purchase Order may be personally responsible for payment of the invoice. 27

28 Purchase Order Procedures Requisition Budget Coding Approval Requisition Routing Use of Purchase Order 28

29 State Sales Tax Guidelines Purchases Purchases for the school of equipment and materials for instructional use or necessary for administration are exempt from state and local taxes Purchases made for instructional use from personal funds -exemption does not apply Elgin ISD State ID number for sales tax exemption may not be used by individuals, PTA s or booster clubs 29

30 Receiving EISD has created a Central Receiving Warehouse Shipments received by Warehouse will be delivered to campus/department End user is responsible for verifying that full order is received and check for damages 30

31 Accounts Payable Schedule Accounts Payable issues checks weekly with adjustments for District Holidays. The deadline date is the date that all invoices, purchase orders, disbursement and reimbursement requests must be received in the Accounts Payable Department in order for a check to be issued by the next check mailed date. DEADLINE DATE (Friday) CHECKS MAILED (Friday) 8/14/201 8/21/201 8/21/2014 8/28/201 31

32 Fixed Asset Inventory Control Fixed Assets are items of value that will be used for an extended period of time. Including but not limited to: Furniture Office equipment Computers Digital cameras 32

33 Fixed Asset Inventory Control Warehouse will place barcodes on inventory items prior to delivery. Campus/department is responsible for completing, approving & returning the Fixed Asset Inventory Control Form to the Business Office. For federal purchases, refer to EDGAR. 33

34 Fixed Asset Inventory Control Fixed Asset Inventory Control Form must also be completed when: Inventory item is donated PTA/Booster Club purchases an inventory item for the campus Inventory item s location is changed Inventory item is missing 34

35 Travel Procedures Prior approval from Principal/Dept. Head required Employees must log on to Eduphoria and submit the Elgin ISD Pre-Travel Approval Request Form Out of state travel requires Supt. or designee approval Reimbursement made AFTER trip, no advance Reimbursement requests for August travel must be turned in by Sept. 1 th Travel Reimbursement Request Forms should be turned in within 30 days from date of travel. Travel reports turned in after 60 days may not be reimbursed Conference agendas must be attached to the Travel Reimbursement Request Form 3

36 Travel Procedures Mileage Current GSA mileage rate is 7. cents per mile (Subject to change) No reimbursement for in-district travel other than mileage (mileage reimbursement restrictions for administrators) Four-Per-Car Rule (TX Govt Code, Section ) When employees from same agency travel on same dates with the same itinerary, they must coordinate travel When four or fewer employees travel on the same itinerary, only one may be reimbursed for mileage When more than four employees travel on the same itinerary, only one of every four may be reimbursed for mileage A map (Yahoo!, Google, or MapQuest) must be attached to the Travel Reimbursement Request Form for all out of district travel As a general rule, tolls will not be reimbursed 36

37 Travel Procedures Meals Overnight stays reimbursed up to $36/day Expense must have been incurred to be reimbursed Original, itemized receipts required No meal reimbursement for day trips Student meals max of $10/meal. Unused student meal money must be returned to the Business Office within business days after the event 37

38 Travel Procedures Employee Meals Day of Departure: Time of Departure % of Per Diem/Day 12:01 am - 12:00 noon 100% 12:01 pm - 6:00 pm 7% 6:01 pm - 12:00 midnight 0% Day of Return: Time of Return % of Per Diem/Day 12:01 am - 12:00 noon 0% 12:01 pm - 6:00 pm 7% 6:01 pm - 12:00 midnight 100% 38

39 Travel Procedures Lodging Purchase order must be issued for lodging Itemized original receipts must be turned in to Accounts Payable with PO number noted on receipt when trip is complete Lodging reimbursement paid at GSA rates (U.S. General Services Admin.) excluding state sales tax a Texas Hotel Occupancy Tax Exemption Certificate must be provided to the hotel No overnight stays in Austin unless prior approval from Supt. 39

40 NEW Changes Regarding Lodging: No longer use personal credit cards to make hotel reservations! STEP 1: Employee will log into Eduphoria and complete EISD Pre-Travel Approval Request Form Requires supervisor s approval Once per diem rates are verified, etc., the Business Office will provide the employee with a credit card number District credit card can only be used for securing hotel reservations, payment of lodging and local taxes, hotel parking (if included in the hotel bill/valet parking not included unless only viable option) and/or airfare. STEP 2: Employee will make hotel/airline reservation using the assigned credit card number STEP 3: Campus/Department submits requisition STEP 4: Once PO is approved & before trip is taken, employee will pick up their assigned credit card from the Business Office to take with them STEP : Upon return, employee will return the credit card to the Business Office & receipts will be turned in to Accounts Payable 40

41 Travel Procedures As a general rule, employees are expected to use the most economical means of transportation available Airfare Reimbursement will not exceed the cost of lowest fare available Original passenger receipt issued by a commercial airline company must be included in supporting documentation for the cost of the ticket 41

42 Travel Procedures Unallowable Expenses (not limited to ) Any expense incurred by family members and other types of personal expenses Dry cleaning and laundry Alcoholic beverages Telephone calls Movie charges, personal entertainment Internet service unless needed for business purposes AND if approved by the CFO Tips and gratuities 42

43 Records Retention Procedures Annually Campuses and departments should review the District s Records Retention Control Schedule found on the District website Determine what is to be destroyed and what is to be stored Contact Katrina Lopez in the Business Office for more information 43

44 Community Use of Facilities Inter-District Facility Requests Used for school-sponsored or schoolrelated events Inter-District request forms can be obtained from campus secretaries Submitted to campus principals for approval; forwarded to Facility Use Group Submit at least 1 days prior to event for processing 44

45 Community Use of Facilities EISD Request for Use of Facilities Used by groups or individuals outside EISD Usage fees & personnel costs may apply Form obtained from Business Office website & returned to Business Office Should be submitted at least 1 days prior to event for processing 4

46 Property, Vehicle & General Liability Insurance Claims Property Damage to Buildings/Facilities In the event of theft, vandalism, accidental damage, wind, fire, hail, etc: Contact Superintendent, CFO, local law enforcement, sheriff s department or fire department to report incident Contact Director of Purchasing who will conduct an investigation for EISD insurance purposes 46

47 Property, Vehicle & General Liability Insurance Claims Vehicle Damage In the event of District vehicular accident: Don t move vehicle Call police or DPS; EMS if necessary Call supervisor to report accident Exchange driver information Supervisor should drive District vehicle or arrange for towing Contact Director of Purchasing who will conduct an investigation for EISD insurance purposes 47

48 Property, Vehicle & General Liability Insurance Claims General Liability Claims Involves incidents resulting in bodily injury and/or property damage Contact Director of Purchasing who will conduct an investigation for EISD insurance purposes When in doubt, report it! 48

49 Payroll & Benefits Overtime- Non-Exempt Employees Hours worked in excess of 40 hours weekly, work week begins at 12:01 am Saturday and ends at 11:9 pm on Friday Overtime may be compensated with compensatory time or paid at time and a half rate Comp. time accumulation cannot exceed 40 hours Comp. time must be used in the duty year earned Use of comp. time requires supervisor approval as workload permits 49

50 Payroll & Benefits Worker s Compensation Injuries should be reported to supervisor immediately See website and manual for forms, contact Katrina Lopez in the Business Office for assistance 0

51 The End Questions????? 1