Administrative Assistant and Athletic Assistant Training. February 10, 2017

Transcription

1 Administrative Assistant and Athletic Assistant Training February 10, 2017

2 Welcome and Introductions Who s Who? Topics for today: Uniform System of Financial Records (USFR) Questionnaire Fees and Waivers Purchase Orders Answering the why.

3 Uniform System of Financial Records (USFR) Developed by the Office of the Auditor General and the Arizona Department of Education pursuant to Arizona Revised Statues (A.R.S.) Primary areas that effect you: Chart of Accounts Auxiliary Operations Fund Appendices Student Activities Fund Appendices Auditors complete a Compliance Questionnaire each year to ensure compliance with USFR regulations.

4 USFR Compliance Questionnaire Twenty-seven (27) Page Questionnaire is completed by independent auditors. Completed questionnaires must be submitted with the audit reporting package to the Auditor General and ADE. All answers are Yes or No. Any No responses require explanation and could be listed as audit findings. Let s look at some of the questions..

5 USFR Questionnaire Cash & Revenue Questions Cash and Revenues questions apply to all of the District's cash and revenue, including food service, auxiliary operations, extracurricular activities fees tax credit, and student activities receipts and bank accounts, as applicable. Q: Was cash received supported by evidence of receipt such as, cash register receipts or sequentially numbered handwritten cash receipt forms?

6 USFR Questionnaire Cash & Revenue Questions Q: Were cash receipt summaries prepared to reconcile the amount of cash received to issued receipts? Q: Was cash received safeguarded in a locked cash drawer, cash register, or other secure location immediately upon receipt, and was access limited to only those employees who required access?

7 USFR Questionnaire Expenditures Q: Before authorizing expenditures, did the District ensure that sufficient cash was available in cash-controlled funds and budget capacity was available in budget-controlled funds, except as authorized in A.R.S , , , and ? Q: If the District used blanket purchase orders, did they cover a definite time period and specify an expenditure limit?

8 USFR Questionnaire Expenditures Q: Were district monies that were restricted to specific purposes used only for allowable expenditures? Q: Were receiving reports prepared for all goods and services received (except for exempted items such as salaries and related costs, utilities, and in-state travel) that documented the date of receipt, quantity received, and signature of the recipient?

9 USFR Questionnaire Auxiliary Operations and Extracurricular Activity Fees Q: Did the Auxiliary Operations Fund bank or treasurer account include all monies raised in connection with the activities of school bookstores and athletics? Q: Were receipt forms and tickets sequentially numbered? Q: Did the District use an auxiliary operations ticket log to control the issuance of tickets for athletic events?

10 USFR Questionnaire Auxiliary Operations and Extracurricular Activity Fees Q: Did the District prepare daily sales summaries of bookstore operations and athletic ticket sales that reconcile recorded sales and actual cash collected and daily cash receipt summaries of extracurricular activities fees tax credit monies that reconcile between cash receipts and actual cash collected? Q: Did the District expend extracurricular activities fees tax credit monies only for activities that qualify as eligible activities under A.R.S and (24)

11 USFR Questionnaire Student Activities Fund Q: Did the Student Activities Fund include only monies of student clubs, organizations, school plays, or other student entertainment that were raised through the efforts of students with the approval of the Governing Board? (Note: Raffles, bingo, and other forms of gambling are not legal events for student clubs.) Q: Were reports prepared that reconciled sales to cash collected at student activities' events? (When applicable, sales should be documented using tickets, sequentially numbered cash receipts, a cash register, or count of items on hand before and after a sale.)

12 USFR Questionnaire Student Activities Fund Q: Did the District verify cash was available in the student club accounts before disbursements were made? Q: Were disbursements from the Student Activities Fund and transfers of monies among student clubs properly authorized by or on behalf of the student members of a particular club and documented in the club minutes?

13 Uniform System of Financial Records USFR Questionnaire

14 Fees and Waivers Fees are collected to cover costs for the District and/or to provide funds for the sites to procure items needed to operate a class and/or activity. Most commonly waived fees: Pay-to-Participate Fees Laptop Insurance Fees Classroom Fees Lost/Damaged Books

15 Why we collect fees? Pay to Participate Lost/Damaged Books

16 Why we collect fees? Laptops Repair and/or Replacements Classroom Supplies

17 Assigning Fees / Fee Waivers

18 Assigning Fees How to Process in InTouch

19 Assigning Fees How to Process in InTouch

20 Assigning Fees How to Process in InTouch

21 Assigning Fees How to Process in InTouch

22 Assigning Fees How to Process in InTouch

23 Assigning Fees How to Process in InTouch

24 Fee Waiver Entire fee waiver packet should be completed by parent. Waiver is for a portion of the actual fee; not 100% waiver District Office will process approved portion of waived fee upon receipt of appropriate documentation

25 Fee Waiver To waive a portion of a student s fee(s), the following items must be submitted to Amy Campbell at the District Office: Support showing full fee assessed to student account Top page of the waiver packet (full packet preferred) Food Services confirmation of free/reduced status If more than one fee, please specify amount to be waived for each individual fee.

26 Waivers and Assigning Fees

27 Requisition/Purchase Orders Line Items Tax and Shipping These should NOT be separate line items. Each line should calculate the applicable tax and shipping amount for that item. Unless you are 100% positive there will be no tax/shipping then you should have include on requisitions. Travel / Conference Requisitions Descriptions should include the event name, location (city/state), date(s) of event, attendees names Out-of-state travel must be board approved before Kathy Bowers can change requisition into a purchase order. Notes section of requisition should include Governing Board approval date so Kathy can print the supporting minutes.

28 Requisition/Purchase Orders Line Items Description vs. Part Number Please list the part number (if known) in the appropriate field. This assists vendors with processing. Account Codes When in question about the correct code to use.. CALL US Kathy Bowers Amy Campbell Julie Cook Ext.6422 Ext Ext Can you use multiple codes on the same requisition? YES, if within the same Connection Group Can you use two accounts to fund a single purchase?. YES if within the same Connection Group

29 Purchase Orders Award Field Procurement has loaded cooperative purchase agreement and sole source information into Visions. Are you selecting the appropriate award number when you input a requisition?

30 Requisition/Purchase Orders Upcoming Deadlines All purchase requisitions for the current fiscal year must be entered by March 10, 2017 M & O: Fund 001; Federal & State: Fund ; Enterprise: Fund ; and Capital: Fund , Only under special circumstances will conferences, training or travel be process out of this year s funding that are scheduled after June 30, All warehouse requisitions for the current fiscal year must be entered by June 23, 2016

31 Requisition/Purchase Orders Upcoming Deadlines Open purchase orders with a date prior to 1/1/2017 will be closed. Blanket purchase orders for the entire year will be reviewed and revised to only encumber an average of three (3) months of expense for the remainder of the year. The only exception will be for utilities, food service, SPED purchase services and fuel. This action is not required for Student Activities or Auxiliary Operations purchase requisitions.

32 More information / Final Questions Next mandatory training session Wednesday, March 1 st Anthem K-8 2:00 4:00 P.M.