SECTION 4 BUSINESS / FISCAL OFFICE POLICIES & PROCEDURES

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1 SECTION 4 BUSINESS / FISCAL OFFICE POLICIES & PROCEDURES Highlighted areas are new or updated (No Changes this year) CCSD Staff Handbook: Section 4 Business / Fiscal Office Policies & Procedures 68

2 CASH IN DISTRICT BUILDINGS Board Policy DH Bonded Employees and Officers 07/15/13; DM Cash in District Buildings 11/04/02 Money collected within school buildings will be taken to the building s designated depository. Only a minimum amount of money will be kept in school buildings. At no time are substantial amounts of money to be kept overnight or held during holidays or for long periods of time in classrooms. Staff members are asked to emphasize to students the importance of promptly depositing money collected with appropriate school officials. MOBILE COMMUNICATION DEVICES Board Policy EGACA & EGACA-AR 11/17/14 MOBILE COMMUNICATION DEVICES The District may provide a mobile communication device or stipend for the business use of a personal mobile communication device for employees whose job duties require a frequent need for business-related communication. A district-provided mobile communication device or stipend may be authorized based on the following guidelines: The job function of the employee requires considerable time outside of his/her assigned office space or work area and it is important to the District that he/she is accessible during those times; The job function of the employee requires him/her to be accessible outside of the scheduled working hours; The employee is a critical decision-maker; or The employee is a necessary responder to emergencies. A data-capable district-provided device or stipend may be authorized if the following additional requirements are met: The job function of the employee requires him/her to have wireless and/or cellular data (i.e. internet access, , etc.); and The specific functionality of the device is crucial to that employee s ability to perform necessary services and/or job functions. The Director of Business and Finance will maintain a list of positions eligible for District-provided devices or stipends, which includes type of device or stipend allowed. Hourly employees who are contacted outside of normal work hours for the purpose of conducting District business are expected to record calls as time worked on their timesheet. District-Provided Mobile Communication Devices 1. Mobile communication devices are provided specifically to carry out official district business when other means of communications are not readily available. 2. Personal use of mobile communication devices is limited to making or receiving calls for family emergency purposes, including contacting a family member or child care provider to advise that the employee is going to be late arriving home or picking up children for a reason directly related to his/her official district duties, i.e., a meeting which runs later than expected or a last minute schedule change. 3. Mobile communication devices are not to be used for conversations involving district information of a confidential nature. 4. Mobile communication devices are not to be loaned to others CCSD Staff Handbook: Section 4 Business / Fiscal Office Policies & Procedures 69

3 5. Employees issued a mobile communication device are responsible for its safekeeping at all times. Defective, lost or stolen devices are to be reported immediately to the Technology department. 6. Mobile communication devices issued for employee use are to be returned to the business office upon termination of employment, at the conclusion of the school year or activity, or as otherwise specified. 7. Devices covered by the policy are used in part to conduct District business. Information contained, sent, or received on these devices are subject to federal and state maintenance and protection laws (e.g., FERPA, HIPAA, records retention requirements), as well as District policies, including those pertaining to data security, acceptable computing use, and usage. 8. Any mobile device that has data capabilities must be secured based on current District security standards including password protection and encryption. If a device with data capabilities is stolen or missing, it must be reported to the Technology department as soon as possible. Privately-Owned Mobile Communication Devices 1. District employees eligible for a district-provided mobile communication device may request a stipend in lieu of a district-provided device. In order to receive a stipend, employees must fill out and sign a stipend agreement request form. The request may be made at any time during the fiscal year. Once approved, the stipend will be added to the employee s regular monthly paycheck. a. The stipend does not constitute an increase to base pay, and will not be included in the calculation of percentage increases to base pay due to annual raises, salary scale adjustments, etc. b. The stipend will be considered taxable to the payee. Tax considerations have been taken into account in the determination of rates. c. The stipend will be paid as a flat rate per month, based on a predetermined rate schedule maintained and periodically updated by the Director of Business and Finance. The amount of the stipend will be dependent upon the business-related contact requirements of the employee s position and job responsibilities. d. The stipend is neither permanent nor guaranteed. The District reserves the right to remove a participant from this plan and/or cancel the plan if it is deemed unnecessary or if there is insufficient budget to meet the plan costs. 2. The employee agrees to either allow his/her personal telephone number to be distributed for business use or to set up his/her office phone to automatically forward to the personal telephone covered by the stipend. 3. The employee is responsible for purchasing the mobile device and establishing a service contract with the provider of his/her choice. The contract is in the name of the employee, who is solely responsible for all payments to the service provider. The employee is responsible for purchasing the service and equipment; determines plan choices, service levels, calling areas, service and features; and accepts termination clauses and payment terms. The employee must be able to provide a copy of the monthly access plan charges and business-related use if requested by his/her supervisor. The District does not accept any liability for claims, charges, or disputes between the service provider and the employee. Use of the mobile device in any manner contrary to local, state, or federal laws will constitute misuse, and will result in immediate termination of the stipend. 4. Devices covered by the policy are used in part to conduct District business. Information contained, sent, or received on these devices are subject of federal and state maintenance and protection laws (e.g., FERPA, HIPAA, records retention requirements), as well as District policies, including those pertaining to data security, acceptable computing use, and usage. An employee receiving a stipend must comply with federal, state, and District requirements, and assist the District in providing access to information about or contained on the mobile device covered by this policy in response to requests for such data or information by third parties as required by federal and/or state law. 5. Any mobile device that has data capabilities must be secured based on current District security standards including password protection and encryption. If a device with data capabilities is stolen or missing, it must be reported to the Technology department as soon as possible. 6. Stipends will be canceled immediately upon termination of employment. No stipends will be paid after the final paycheck has been processed CCSD Staff Handbook: Section 4 Business / Fiscal Office Policies & Procedures 70

4 Reimbursement District employees not eligible for a stipend may be reimbursed for use of privately-owned mobile communications device to conduct district business in accordance with Board policy and this regulation. Approval for reimbursement must be approved by the supervising manager and the Director of Business and Finance. An employee who occasionally requires a mobile communications device for business purposes is not eligible for a stipend; however, the employee may submit a record of these expenses for reimbursement as provided below. 1. Requests for reimbursement are to be submitted on district-provided forms, available through the business office and accompanied by a copy of the billing statement with the district business-related calls highlighted. Notations for each highlighted entry, indicating the nature of the call, is required. 2. All requests for reimbursement, including the highlighted billing statement, must be submitted within 30 days of the end of the time period for which reimbursement is requested. Requests after the reimbursement deadline has passed will be denied. 3. District reimbursement for authorized use of employee-owned mobile communications devices will be based on actual cost incurred for district business and made in conformance with district payment procedures. EXPENSE REIMBURSEMENT Board Policy DLC 07/15/13 and DLC-AR 07/15/13 BUSINESS TRAVEL AND EXPENSE REIMBURSEMENT BUSINESS TRAVEL Business travel and related expense reimbursement for individuals traveling on approved district business will be governed by the following policies and procedures. Business travel expenses may include transportation fares, mileage, meals, lodging, and other related expenses. Individuals eligible to travel on district business under this policy include employees, approved volunteers, and board members. In order for travel-related costs to be considered reimbursable, expenses must meet the following criteria: Prior approval for the trip and related expenses must have been obtained, evidenced by a completed and approved purchase order. Expenditures must be directly attributable to district business purposes. Expenditures must be ordinary and necessary, which means common and accepted in the profession, and essential and appropriate in order to conduct business. Reimbursement requests must be supported by detailed receipts. Receipts must include line item detail rather than summary, and only allowable line items on the receipts will be included in the reimbursement payment. Summarized meal receipts will be denied reimbursement with no exceptions. Travel expense reimbursement requests must include dates, locations, dollar amounts, and business purposes of expenses. Mileage reimbursements for the use of a personal vehicle must include dates, number of miles traveled, locations, and purpose of travel. Reimbursement requests must be completed on the appropriate forms. Completed and approved forms must be received by the district office within 60 days after the expenses are incurred. Reimbursements processed after 60 days may become taxable to the employee, and due to the extra time and effort required to process taxable reimbursements, late requests will be denied reimbursement CCSD Staff Handbook: Section 4 Business / Fiscal Office Policies & Procedures 71

5 Local Travel: Local travel is travel within the Central Oregon area that does not reasonably require a non-local overnight stay. Expense reimbursements for local travel are limited to transportation and meal* costs. This includes either mileage for personal vehicle use or fuel and maintenance costs for district-owned vehicles. No lodging expenses will be reimbursed for local travel. Meal reimbursements during local travel are allowed if the travel requires an employee to be away from home for a period of time that would reasonably require a meal, which is to be determined by the employee s supervisor before the travel occurs. *Reimbursements for meals incurred during local travel are taxable income, and will be processed through the payroll system and taxed appropriately. Mileage reimbursements for distances between district buildings will be determined using the chart printed on the website... Staff page... Employee Resources & Forms... Accounts Payable Forms... Mileage Chart. The chart will be periodically updated to adjust for mid-year changes. Locations not listed on the chart will be reimbursed using actual miles as tracked on the vehicle s odometer. Non-Local Travel: Non-local locations are defined as those distant enough to require at least one overnight stay away from home in the pursuit of business on a temporary basis. Reimbursable expenses for travel to a non-local location may include transportation fares, mileage, meals, lodging, and other related expenses such as toll charges or parking fees. Transportation Costs: Estimated costs related to travel outside of the school district must be analyzed in advance to determine the most cost-effective and reasonable form of transportation, comparing mileage reimbursement costs, airfare costs, vehicle rentals, taxis and shuttles, etc. The lowest cost method of travel must be chosen except in cases of justifiable exception, to be approved by the supervising administrator. Examples of allowable transportation costs include: Airfare Bus, taxi, or shuttle Rental vehicle Mileage reimbursement for private vehicle use Fuel reimbursement for district-owned vehicle use Meals: 1. Allowable meal expenses include food, non-alcoholic beverages, taxes, and gratuities, all of which must be itemized on the receipt. 2. Gratuities 15% will be reimbursed in an amount up to 15% of the cost of the meal and beverage. Gratuities above this amount will be deducted from the reimbursement payment. 3. Meals will be reimbursed at actual cost, not to exceed the maximum allowance. The total maximum dollar amount allowed per meal will be based on the State of Oregon per diem allowance ( If a specific location is not listed, the nearest listed location will be used. Amounts above the maximum allowance for any meal will be deducted from the reimbursement payment. 4. Non-allowable expenses include, but are not limited to, alcoholic beverages, dessert, gratuities above 15%, and costs for persons not on district business. Non-allowable costs will be deducted from the reimbursement payment. NOTE: consumption of alcohol in the presence of students, or while responsible CCSD Staff Handbook: Section 4 Business / Fiscal Office Policies & Procedures 72

6 Lodging: for students, is forbidden and will be handled as a disciplinary issue according to applicable District policies. The District expects diligent selection of hotel rooms that provide adequate personal safety and cleanliness, reasonably close proximity to event activities, and reasonable commercial rates. When multiple choices are available, the lowest cost accommodations must be chosen. Use of District-Owned Vehicles: Staff members may use district-owned vehicles when available and practical. Use of Private Vehicles: Privately-owned vehicles may be used in conducting business travel if no students are being transported. Refer to policy EEBB. Mileage costs will be reimbursed on a per-mile basis using the Standard Mileage Rate for business travel as determined by the IRS. This rate is intended to cover all of the fixed and variable costs of operating an automobile, such as fuel, tire wear, insurance, maintenance, etc., and these costs are not separately reimbursable. It is the responsibility of the driver of the vehicle to insure the vehicle with auto insurance coverage that meets or exceeds Oregon statutory minimums. The driver s auto insurance policy is considered primary coverage. When multiple individuals are traveling to the same location, the administrator or director has authority to direct consolidated travel arrangements and designate an individual driver who will receive mileage reimbursement. Individuals choosing to travel separately for his/her own convenience will not receive mileage reimbursement. Personal Convenience or Enjoyment Expenses incurred for personal convenience or enjoyment while traveling on district business are not reimbursable. The examples below are designed to illustrate the policy, and while not all-encompassing, should be used as guidance for determining whether certain expenses are reimbursable. An individual traveling on district business must stay in a non-local location overnight, and desires to incorporate a family vacation on two of the days following the business event. The individual brings his/her spouse and children, and the family stays two additional nights. The allowable lodging costs would only include the first night, and only at a single room rate. The individual must provide documentation of what the single room rate would have been, along with documentation of actual costs incurred. An individual traveling on district business is traveling to a non-local location, and meets with a friend. The individual buys an expensive dinner, and leaves a large tip. The reimbursement payment for this meal will include only the meal and non-alcoholic beverage costs for the individual on district business, only 15% gratuity, and a grand total of only up to the maximum dollar amount allowed (see Meals above). An individual attends an approved event at a non-local location that happens to be somewhat near family members. The individual travels three hours in his/her personal vehicle on Thursday evening, and attends an all-day event on Friday. Then he/she travels another hour to visit with family members on Saturday, and returns home on Sunday. Allowable mileage expenses for this trip include the mileage to the event, multiplied by two (for the round trip). Allowable meal expenses include dinner on Thursday, and breakfast, lunch, and dinner for Friday (if not provided at the event). The travel for the extra mileage to visit the family members is not allowed, and the meals for Saturday and Sunday are not allowed because the individual would be reasonably expected to have returned home on Friday evening CCSD Staff Handbook: Section 4 Business / Fiscal Office Policies & Procedures 73

7 An individual attends an approved two-day event at a non-local location. On the evening of the first day, the individual decides to takes a taxi to watch a movie with several other colleagues who are also attending the business event. The cost of the taxi and the movie are for personal enjoyment, are not necessary to district business, and are therefore not reimbursable expenditures. Travel Advances To prevent financial hardship to individuals traveling away from home on business, the district may provide advance payments to cover the costs incurred while traveling. Requests for advance funding must be made no less than 10 days before departure. Requests must include detailed information regarding the estimated costs expected. There must be a reasonable relationship between the amount of the advance and the estimated expenses to be incurred. Advance funds will be provided in the form of a check, not more than 30 days prior to the departure date. Return of unspent money and detailed receipts must be returned to the district office no later than 30 days after the date of return from traveling. Individuals must properly account for all money spent: o If there is money left over, the total amount of detailed receipts, minus any disallowed expenses, plus the remaining cash returned, must equal the exact amount of the advance check. o If the individual spent more than the amount of the advance on allowable expenditures, a reimbursement to the individual may be requested. The total dollar amount of all detailed receipts, minus disallowed expenditures, must exceed the total of the original advance. If an individual fails to substantiate expenses, or does not do so in a timely manner, the advance will be considered taxable income and will be subject to income taxes. Corporate Credit Card The District Office administers a corporate credit card account that can be used to pay for some advance travel expenses and to reserve hotel rooms. Upon completion and approval of a purchase order, Building or Department staff can make reservations or purchases on the corporate credit card with information provided by the individual(s) making the travel arrangements. Travel Time Non-Exempt (hourly) employees may be entitled to additional pay when travel is necessary to perform job functions. It is the employee s responsibility to record and report the appropriate hours on his/her timesheet in order to be compensated for travel time. The supervising administrator responsible for approving travel time should consider the additional costs that may be incurred due to travel time before approving travel requests. Daily Work Activity Time spent traveling as part of an employee s daily work activity is considered paid work time and should be included in the total hours recorded on the employee s timesheet. This includes travel from one job site to another, travel to perform work-related errands, and travel to attend required meetings. This does NOT include travel from home to work or from work to home CCSD Staff Handbook: Section 4 Business / Fiscal Office Policies & Procedures 74

8 Overnight Stays Travel by an employee, which requires a non-local overnight stay is considered paid work time only during the employee s regular working hours. The definition of regular working hours is the hours of the day that correspond with the employee s normal schedule, excluding normal meal periods, and includes normally scheduled days off. Example: An employee is regularly scheduled to work from 8:00 a.m. to 5:00 p.m. Monday through Friday with a lunch break from 12:00 to 1:00. His employer sends him to a conference in Seattle, so he travels from Redmond to Seattle on an 11:00 a.m. flight on Sunday and arrives at his hotel at 1:30 p.m. He then attends the 7-hour conference from 8:30 a.m. to 3:30 p.m. on Monday. He flies back to Redmond on a 4:30 p.m. flight on Monday after the conference. In this case, Edgar would be compensated for the following: 1.5 hours on Sunday (11:00 a.m. to 1:30 p.m., minus his normal 1-hour lunch break) 8 hours on Monday (7 hours for the conference, plus travel time, but only up to his normally scheduled work time of 5:00 p.m.). If the total paid time exceeds 40 hours in a week (Sunday through Saturday), the hours above 40 will be considered overtime rate only if the educational event, licensure, etc. is specifically required as a condition of employment in the job description for the employee s current position. Otherwise, the regular rate of pay will be used for all hours paid, including those above 40 hours. If the hours above 40 meet the criteria above to be considered overtime, the employee may elect comp time instead of overtime. EXPENSE REIMBURSEMENT Employees, volunteers, and board members may occasionally incur expenses due to purchasing goods or services on behalf of the District. Normal District purchasing procedures should be followed whenever possible, with payment made by the District instead of by an individual. However, in some cases it may be impractical or unfeasible for the District to process advance payment for certain expenditures, in which case individuals may be authorized by an administrator or director to make purchases on behalf of the District with expectation of reimbursement. In order for purchases to be considered reimbursable, expenses must meet the following criteria: Prior approval for the expenses must have been obtained, evidenced by a completed and approved purchase order. Documentation must be made in the purchase order explaining the reasons for purchase by an individual, rather than following normal District purchasing procedures. Expenditures must be directly attributable to district business purposes. Expenditures must be ordinary and necessary, which means common and accepted in the profession, and essential and appropriate in order to conduct business. Reimbursement requests must be supported by detailed receipts. Receipts must include line item detail rather than summary, and only allowable line items on the receipts will be included in the reimbursement payment. Expenditures for services should only be paid by an individual in extreme circumstances. If such circumstances warrant payment by an individual, that individual must obtain an IRS Form W-9 from the service provider and forward the completed form to the District Office. Reimbursement requests must be completed on the appropriate forms. Completed and approved forms must be received by the district office within 60 days after the expenses are incurred. Reimbursements CCSD Staff Handbook: Section 4 Business / Fiscal Office Policies & Procedures 75

9 processed after 60 days may become taxable to the employee, and due to the extra time and effort required to process taxable reimbursements, late requests will be denied reimbursement. FUND RAISING Board Policy IGDF Student Fund-Raising Activities 01/07/08 Fund-raising activities to raise money for a wide variety of school activities and equipment are held at various times throughout the course of the school year. All fund-raising activities must be conducted under the direct supervision of staff or other authorized individuals and approved by the principal prior to the activity being initiated. Fund-raising requests must include an explanation or justification for the proposal consistent with building and/or district goals. Fund raising must not interfere with or disrupt school. Fund-raising request forms are available in the school office. All money raised must be receipted and deposited with the district. Staff and students should take all reasonable precautions to provide for the security of any items / materials / products being sold. Staff members are directed to follow established building procedures for the depositing of funds collected. At no time should money collected be allowed to accumulate in classrooms, lockers or other unsecured areas. GIFT CARDS AND CASH PRIZES Board Policy DJA 10/15/12 In general, the purchase of Gift Cards or cash awards with General Fund or Grant resources is prohibited. Gift Cards or Cash Awards may be purchased or funded with Student Body Funds or Special Revenue Funds if the granting authority provides written approval of such purchases. In all cases, staff advisors must provide written justification for the purchase and shall follow all guidelines set forth in this policy: Students: Schools may purchase incentives or rewards for students and they may be in the form of gift cards or cash awards payable only by District check, provided such expenses are included in the approved budget for the activity and donors are informed of such expenses during fundraising campaigns. The recommended maximum dollar amount for such gift cards is $25. A detailed explanation needs to be contained in the requisition description for such purchases. However, gift cards may not be purchased for students as compensation for services provided to the District, e.g. maintenance of a school s website, which would constitute wages and would require conforming to payroll related laws. Employees: It is expressly prohibited by the District to award gift cards or cash prizes to employees for any purpose. Gift cards are considered cash equivalents and are taxable income. Cash equivalents are never excludable as de minimis (small value) fringe benefits, per the IRS. If gift cards or cash awards were to be allowed by the District, they must be taxed at the current Internal Revenue Service and Oregon state tax rates for prizes and awards presently 25 percent for federal withholding, 9 percent for state withholding and 7.65 percent for Social Security and Medicare withholding. In addition to the employee cost paid by the District, the employer cost is between 28 to 34 percent. If gift card is given to an employee in disregard of this policy, the amount will be processed as taxable income in the employee s paycheck, and related costs will be charged to the school or department CCSD Staff Handbook: Section 4 Business / Fiscal Office Policies & Procedures 76

10 Parents/Volunteers: Gift cards may be purchased for parents/volunteers as a thank you or reward provided such expenses are included in the pre-approved budget for the activity and donors are informed of such expenses during fundraising campaigns. A detailed explanation needs to be contained in the requisition description for such purchases. The recommended maximum dollar amount for such gift cards is $25. Gift cards or cash awards may not be given to parents or volunteers as compensation for services provided to the District. GIFT CARDS AND/OR CASH AWARDS SHOULD NEVER BE UTILIZED AS PRIZES IN SCHOOL SPONSORED COMPETITIONS OR DRAWINGS (Except when Specifically Approved and Documented in a Federal Grant*) * Federal Funds: While there is no specific Federal regulation or memorandum that bars the purchase of gift cards with federal funds, such purchases are severely frowned upon by Oregon Department of Education. According to an ODE Title I Specialist, gift cards are generally not allowable expenditures because the District does not know for what the cards will be used. For example, if the gift cards are for a retail store, the recipient could use the gift cards for alcohol or tobacco, which would not be allowable. The preferred method of purchasing items is to allow the recipient to select and identify the items needed, then to acquire the actual items with a district purchase. The following guidelines apply to all Gift Cards purchased by the District, regardless of funding source: 1. The gift card or cash award must be aligned with specific program plans and goals. 2. The reason and the individual to whom the gift card or cash award is given must be documented and retained. Recipients awarded gift cards or cash shall sign a receipt upon accepting the card and a statement of purchases prohibited with public funds, i.e., alcohol, tobacco products, lottery tickets, and adult literature or media. 3. All gift cards or cash awards must be pre-approved by an approved Purchase Order and documented with a District purchase order in advance. 4. The individual who received the gift card must bring receipts of the items purchased with the gift card and the receipts must be retained on file. 5. Donors or people supporting district activities need to be made aware that a portion of funds raised or fees paid for specific activities will be expended on gifts or cash awards. 6. Building secretaries/bookkeepers shall maintain a log of recipients awarded gift cards or cash awards. The log shall include date of award, full name, address, and SS# of recipients, source of funding, purpose of award, activity sponsoring award, and amount. A copy of this log must be forwarded to the Business Office in January each year. Recipients who have received $600 or more in total for the year will receive a 1099 from the District. GRANT FUNDING PROPOSALS AND APPLICATIONS Board Policy DD/DFC 10/15/12 The district shall pursue private, federal and/or state grants-in-aid that will assist the district in meeting adopted goals and objectives of the curriculum or in creating facilities or in purchasing equipment. The Board will receive notification of all grant applications. The superintendent is authorized to apply. Grant proposals from private sources must first receive support from the building supervisor and district level administrator before being submitted for consideration. Grant proposals that involve information technology must be approved by the IT Manager. Grant proposals will be evaluated using the following general criteria: 1. The proposal directly supports the well-being and academic achievement of students; 2. The proposal supports the district goals, as adopted by the Board; 3. The proposal does not negatively impact the availability of current or future district funds; and CCSD Staff Handbook: Section 4 Business / Fiscal Office Policies & Procedures 77

11 4. The proposal directs resources toward priorities outlined in the Consolidated District Improvement Plan. 5. The grant requirements can be supported by district resources. Should a grant proposal not be approved by the building supervisor and district level administrator, the individual or group writing the proposal may submit it to the Board for further consideration. The superintendent will submit funded grant proposals to the Board for final approval before accepting funds and/or implementation. The Board reaffirms its veto power over all grants prior to actual acceptance of funds. GRANT APPLICATION AND MONITORING PROCESS Board Policy DD/DFC-AR 08/10/16 Guidelines for Applications for Grants The following guidelines apply to all grant funding from both inside and outside funding agencies. 1. Submit a district Grant Application form (with principal or supervisor signature) as soon as possible to obtain district clearance to apply and to trigger help and assistance from Instructional Services. 2. Submit a final draft ready for sub mission with a district Grant Application form, allowing one-week leadtime to obtain necessary signatures before the submission deadline. Given appropriate time necessary district signatures will be obtained. If the funding agency requires School Board approval for the application, additional lead-time may be necessary. 3. Upon notification of funding, notify the Fiscal Services Department. The Fiscal Services Department will generate a fund number. The District Grant Application form is available at: Process.pdf PETTY CASH Board Policy DJB & DJB-AR Petty Cash Accounts 10/11/10 Petty cash funds serve two purposes. One is to expedite the purchase of minor school supplies, postage, freight and other emergency items, and the other is to make cash available for making change. Petty cash funds have been established at various district sites. Expenditures from petty cash are drawn from budgeted line item accounts and may be authorized only as such funds are available to cover the cost of the purchase. Requests for reimbursement for approved purchases must include detailed receipts. PURCHASING Board Policy DJ 10/15/12 The function of district purchasing is to serve the educational program by providing necessary supplies, equipment and services. Items commonly used in the various schools and their subdivisions will be standardized whenever consistent with educational goals and in the interest of efficiency or economy CCSD Staff Handbook: Section 4 Business / Fiscal Office Policies & Procedures 78

12 The superintendent or superintendent s designee is appointed by the Board to serve as purchasing agent. He/She will be responsible for developing and administering the district s purchasing program. No obligation may be incurred by any officer or employee of the Board unless that expenditure has been authorized in the budget or by Board action and/or Board policy. In all cases calling for the expenditure of district money, except payrolls, a requisition and purchase order system must be used. No purchase will be authorized unless covered by a pre-approved purchase order. No bills will be approved for payment unless purchases were made on pre-approved orders. The superintendent or designee is authorized to enter into and approve payment on contracts obligating district funds not to exceed $150,000 for products, materials, supplies, capital outlay and services that are within current budget appropriations. The Board shall approve all contracts that exceed this threshold, as well as any collective bargaining agreements or service contracts that include the provision of labor performed by district employees, such as custodial, food service and transportation services. The superintendent or designee will review bills due and payable for the purchase of supplies and services to determine if they are within budget amounts. After appropriate administrative review, superintendent or designee will direct payment of the just claims against the district. The superintendent or designee is responsible for accuracy of all bills and vouchers. No Board member, officer, employee or agent of this district shall use or attempt to use his/her official position to obtain financial gain or avoidance of financial detriment for himself/herself, a relative or for any business with which the Board member or a relative is associated. Acceptance of any gratuities, financial or otherwise, from any supplier of materials or services to the district by any board member, officer or employee of the district is prohibited and subject to disciplinary action, up to and including dismissal. PURCHASE ORDERS Purchase Order Procedures: 1. Purchase request is given to building secretary. 2. Secretary will make sure request is complete and will also confirm money is available for purchase. Any incomplete forms, improper accounting, or our expended accounts will be returned to the school. 3. Secretary enters requisition, which then goes to District Office for final approval. All purchase orders will be issued from the District Office. Nothing is to be ordered prior to approval by District Office. The District will not guarantee payment for items ordered before having an approved Purchase Order. 4. When merchandise is received the secretary will send an approved invoice to District Office for payment, along with packing slips if available. If a packing slip is not available, a copy of the purchase order must be initialed, dated, authorized for payment and forwarded to accounts payable at the District Office. In order for a vendor to recognize an employee of the District and authorize purchases, the employee must have an approved purchase order. Students are not authorized purchasers for the District! When purchases are made, the employee must legibly sign an invoice and return it to the building secretary. The secretary will then code it and send it to Accounts Payable. A current list of Open Purchase Orders and dollar limits will be given to the secretaries. VEHICLES - STUDENT TRANSPORTATION IN PRIVATE VEHICLES Board Policy EEAE Students Transportation in Private Vehicles - 04/09/12; EEAE-AR - Proof of Auto Liability Insurance 05/19/ CCSD Staff Handbook: Section 4 Business / Fiscal Office Policies & Procedures 79

13 Transportation of students will be by the district s transportation system or by a school district employee s automobile, properly insured, except as provided as follows. Parents and other designated adults may be permitted to use private vehicles to transport students other than their own on field trips or other school activities if the following conditions have been met prior to the activity: 1. The school administrator has approved the activity; 2. A permission slip signed by each student s parent/guardian has been received by the principal or his/her designee, granting permission for the student to ride in a privately owned automobile; 3. The parent, employee or other adult driving the automobile is properly licensed to drive, has proof of acceptable automobile liability insurance in the amount of $300,000 or greater on file with the district; and has met the following criteria for volunteer driver eligibility: A) Licensed driver at least 25 years of age or older; B) Driver s driving record must be approved annually by Crook County School District based on the following guidelines and verified DMV records: 1) No more than two moving violations in past three years. 2) No major violations (DUI or Diversion). 3) License must be current (not suspended). 4) History of activity must be satisfactory. C) Proof of Auto Liability Insurance form, copy of insurance policy coverage, copies of permission slips and proof of DMV driving history must be maintained on file by the school and renewed annually. D) All volunteer/privately owned vehicles must be inspected for equipment safety by District personnel prior to their use in transporting students. E) Current minimum limits are: $100,000 per person and $300,000 per accident for bodily injury; $50,000 per accident for property damage; or $300,000 Bodily Injury/Property Damage Combined Single Limit. 4. An adequate number of seat restraints are available and the adult driver requires their use. USE OF COMMUNICATION DEVICES WHILE TRANSPORTING STUDENTS In order to enhance student and staff safety, the use of mobile communication devices, including phones, radios and walkie-talkies, while transporting students is prohibited. Such devices may be used in the case of an immediate or pending emergency, which requires outside communication. When making or responding to emergency calls, the driver/operator shall bring the vehicle to a safe and secure stop out of the lane(s) of traffic before continuing with the conversation CCSD Staff Handbook: Section 4 Business / Fiscal Office Policies & Procedures 80