Lafayette Parish School System. Supplemental Reference Guide. For. School Activity Forms

Lafayette Parish School System Supplemental Reference Guide For School Activity Forms Primary Contact: Chantel R. Potier School Accounting Auditor & Internal Control Officer Phone: 521-7311 Email: crarceneaux01@lpssonline.com Lafayette Parish School System Revised 7/28/15

Common Audit Findings Request for Withdrawal SAF Form #2 (RFW) - Prior Written Approval from the Principal with a dated signature - Proper Account Sponsor signature: The person signing the RFW should be the name listed on the Chart of Accounts. If the Principal is the Account Sponsor the Assistant Principal would sign as Account Sponsor and the Principal sign as Principal. - Detailed Explanation should be provided on the RFW - Detailed Receipt/Invoice should be attached to the RFW. For receipts for Donuts or Pizza if the receipt is not detailed the person purchasing the items would write on the receipt how many items were purchased. Ex: 4 large cheese pizzas - Supporting documentation should be attached to the RFW for transfers - Invoices should be paid in a timely manner. The due date or 30 days from the date of the invoice which ever is sooner School Deposit Receipt SAF Form #1 (SDR) - Funds should be deposited in a timely manner. The office has two days from the date on the SDR to deposit the funds - SDR must be completed by the student's name. At minimum the Student's first initial and last name should be used - The Secretary/Bookkeeper should never complete a SDR - All donations should have a letter from the donor stating what the donated funds are to be used for attached to the SDR - Change should never be given for overpayment of a check - Detailed Explanation should be provided on the SDR Voided Checks - The word "VOID" should be written on the face of the check not on the check stub - The signature blank should be removed from all voided checks - The VOID feature in the accounting software should be used to void checks Employee Appreciation - For all fundraiser that give a percent (up to 25%) to Employee Appreciation it must: Have Prior Written Approval from the Principal for the fundraiser School Accounting notified prior to the start of the fundraiser Promotional material advising the public of the percent attached to SAF Form #6 All donations to Employee Appreciation must have a letter from the donor stating that the funds are for Employee Appreciation A copy of the letter must be submitted to School Accounting with the monthly financial reports in the month of the deposit - Prior written approval from the Principal with an amount not to exceed is needed for all purchases for Employee Appreciation - The Principal should be listed as the Official Account Sponsor of this account - The Assistant Principal should always sign as Account Sponsor on the RFW and the Principal sign as Principal for this account - SAF 2-B Employee Appreciation Event Notification Form must be completed and submitted to School Accounting prior to any incurred expenses. - There should only be one form on file for each School Year Each school's employee appreciation account is limited to: 5 Meal Events not to exceed $20 per person 3 Gift Events not to exceed $25 per person; Gift Cards are not allowable - A list of Employees that receive a meal or allowable gift must be attached to All RFW out of the Employee Appreciation Account Courtesy Account - The Principal should be listed as the Official Account Sponsor of this account - The Assistant Principal should always sign as Account Sponsor on the RFW and the Principal sign as Principal for this account - Meal events cannot exceed $20 per person - Gift events cannot exceed $25 per person All gifts, meals, and/or treats for Employees can ONLY come out of either the Employee Appreciation Account or Courtesy Account. The only exception are Business meals. Each school can use the school's general fund for 2 meals. The meal cannot exceed $10 per employee. School Accounting should be sent the meeting's agenda (agenda must indicate a working lunch or an abbreviated lunch break), copy of sign-in sheet, and details of the meal's expenses immediately following the business meal. No other account can purchase ANY gifts and/or meals for Employees this includes PTO, 4-H, and Student Council. 1 07/28/2015

Class Fees - SAF Form 12 should be completed and signed by the Principal prior to ANY collections - A detailed letter to the parents must be attached to SAF Form #12 - Supply money should be spent only for consumable materials and supplies that will benefit the current students - Expenditures after April 15th should be reasonable and benefit the current students - Class fees balances at the end of the year should be transferred to the School's General Account - Teachers should maintain an accurate log of the students that have paid and not paid their class fees - Funds should be turned into the office daily Fundraisers SAF Form #6 - SAF Form #6 should be completed and signed by the Principal prior to the start of the fundraiser - School Accounting should be notified prior to the start of the fundraiser - Promotional material if applicable should be attached to SAF Form #6 if a percent is allocated to Employee Appreciation - The Account Sponsor is responsible for the fundraiser - An accurate detailed reconciliation must be completed within 30 days after the completion of the fundraiser - The Secretary/Bookkeeper should verify that the reconciliation is completed accurately Athletic Events - Date and sporting event should be noted on the Ticket Sales Report Gate (TSRG) -W-9 form should be on file for all security and officials -Start-up funds should be deposited separately Reminders SAF Form 8 should be completed each school year and if there is a change in Principal, Assistant Principal, Secretary/Bookkeeper, or Clerical SAF Form 9 should be completed each school year or when a new employee starts Chart of Accounts initialed by each sponsor and signed by the principal Monthly financial reports are due to School Accounting by the 15th of the following month All negative balances in an activity account (except the NSF) at the end of the month must provide an action plan A monthly breakdown of the NSF Account must be included with the school's monthly financial reports 2 07/28/2015

SAF FORM #1 3 07/28/2015

SAF Form #1 School Deposit Receipt Item A Item B Item C Item D Item E Item F Item G Item H Item I Notes: The date the School Deposit is completed The receipt number is the system generated number from the Accounting Program; it should be written on the form prior to tearing off the yellow copy The Account Number & Name of where the money is to be deposited. This information should match the Chart of Accounts located in the Accounting Program Explanation of Deposit should be specific to the collection. Examples: 2nd Grade Field Trip to Zoo of Acadiana on 9/12 Yearbook Sales Cookie Dough Fundraiser Football game vs AHS on 10/17 Class Fees At minimum the student's first initial and last name must be provided. If the check payer's name is listed the student's name must be provided as well. Some exceptions are Gate Collections; Concession Sales, Book Fair, Car Washes, and Pencil Sales. For example for a Gate Collection the individual listing would be "GATE". Under the cash column it would be marked off and the amount collected would be listed under the amount Total Currency, Coins, and Checks; these total should be checked for accuracy; The individual listing should be added together to check for mathematical accuracy; no cash should be given for overpayment of checks Total Deposit; should be check for accuracy; the total of the currency, coins and checks listed on the SDR should match the total deposit The Depositor signature is the person completing the SDR; The Secretary/Bookkeeper SHOULD NEVER BE THE DEPOSITOR The Secretary/Bookkeeper signature must be completed on the SDR; it should be signed prior to removing the yellow copy of the SDR - All changes should be initialed by the person making the change - For All donations a letter from the donor as well as a copy of the check should be attached to the SDR as well as a copy maintained by the Account Sponsor For complete details: The Administrative Guidelines/Best Business Practices for School Activity Funds Accounting should be used 4 07/28/2015

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SAF FORM #1 A 7 07/28/2015

SAF Form #1-A Distribution of Student Fees Paid by Check or Cash This form is used when a payment is received from a student paying multiple fees Item A Item B Item C Item D Item E Item F Item G Item H Item I Item J Notes: Student's Name Date should be the date the funds were received Check number Amount of the check The Account Name & Number of where the money is to be deposited. This information should match the Chart of Accounts located in the Accounting Program A description of the fee to be paid should be provided This amount is how the fee payment will be distributed This amount should be the total amount collected. The amount paid column should be checked for mathematical accuracy to verify that the amount collected for that student is correct The student should sign the form The Depositor signature is the person completing the SDR - All changes should be initialed by the person making the change For complete details: The Administrative Guidelines/Best Business Practices for School Activity Funds Accounting should be used 8 07/28/2015

Lafayette Parish School System SAF Form #1-A Distribution of Student Fees Paid by Check or Cash School Name: Form to be used when student pays multiple fees to one teacher. Student Name A Date B Check Number (if applicable) C Amount $ D 1 Teacher Name Account Number Description of Fee to be Paid Amount Paid E E F G 2 3 4 5 6 7 8 9 10 I Signature of Student Total $ H J Depositor Signature * This form should be completed by the person accepting the payment from the student and attached to a completed School Deposit Receipt. * A copy of this form should be distributed to each teacher to which fees are credited. The teacher should use this form to record the student payment in their class fee log. 9 07/28/2015

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SAF FORM #2 11 07/28/2015

SAF Form #2 Request for Withdrawal (RFW) Item A Item B Item C Item D Prior Approval Not to Exceed must be provided on all RFW; This amount is what the expense cannot exceed; If the amount is changed ONLY the Principal's initials are accepted The Account Number & Name of where the expense is to be charged. This information should match the Chart of Accounts located in the Accounting Program This is who the check will be payable to; For transfers it should include the Account Number & Name of where the funds are to be transferred to The Purpose of payment should be detailed Examples: Admission for the 2nd Grade Field Trip to Zoo of Acadiana on 9/12 Class Supplies such as pens, pencils, paper and glue CPI training for Jane Doe on 11/18 Startup Funds for Concession at the Dance on 10/31 Item E Item F Item G Item H Item I Notes: The person signing the RFW as the Account Sponsor should be listed as the Account Sponsor in the Chart of Accounts located in the Accounting Program. For all accounts where the Principal is the Account Sponsor the Assistant Principal would sign as Account Sponsor on the RFW and the Principal would always as Principal The Principal should sign and date the RFW if approval is granted The date submitted for payment is the date that the Secretary/Bookkeeper receives the RFW and supporting documentation in order to process the check This amount is the amount to be paid; Receipts/invoices should be check for mathematical accuracy to ensure proper amounts are paid The check posting information should include the check or transfer number, the amount, the date it was processed, and the Secretary/Bookkeepers signature. Note when paying multiple RFW with one check the Amount should be the total amount of the check. - All changes should be initialed by the person making the change; The only exception is when the Prior Approval amount is changed only the Principal's initials are acceptable - Proper receipts/invoices are required in order for a check to be processed - Payments should never be made by Company's Statement - Sections A-E should be completed prior to the Principal signing this form. Once the Principal signs the form this gives approval for the Account Sponsor to purchase the items - A-I should be completed when the Principal signs the check For complete details: The Administrative Guidelines/Best Business Practices for School Activity Funds Accounting should be used 12 07/28/2015

Lafayette Parish School System SAF Form #2 Request for Withdrawal APPROVAL B PRIOR APPROVAL Account Number to Charge NOT TO EXCEED $ A B Account Name PLEASE ISSUE CHECK TO or TRANSFER FUNDS TO C C MAIL CHECK TO THE FOLLOWING ADDRESS: DETAILED EXPLANATION OR PURPOSE OF PAYMENT: D PLEASE ATTACH ALL INVOICES OR RECEIPTS TO THE BACK OF THIS REQUEST WITH ANY OTHER SUPPORTING E SPONSOR'S Signature E Date DOCUMENTATION BEFORE SUBMITTING FOR PAYMENT. F F ALL CHANGES SHOULD BE INITIALED. PRINCIPAL'S Signature Date FOR SECRETARY/BOOKKEEPER USE ONLY SUBMISSION Date Submitted For Payment G Actual Amount $ H CHECK POSTING INFORMATION CHECK NUMBER AMOUNT DATE ISSUED I $ I I I BOOKKEEPER'S SIGNATURE TO BE COMPLETED FOR REFUNDS AND REIMBURSEMENTS TO INDIVIDUALS RECIPIENTS SIGNATURE DATE REFUND REIMBURSEMENT 13 07/28/2015

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SAF FORM #2-A 15 07/28/2015

SAF Form #2-A Receipt of Payment for Non-Employee Contract Services Provided to the Lafayette Parish School Board Item A Item B Item C Item D Item E Item F Item G Item H Item I Item J Notes: Event should be listed on the form. Date of the event Type of services provided Individual providing the service Individual's home address SS# does not have to be provided on this form; A W-9 is kept on file with this information Completed with the proper amounts The check number used to pay the individual would be provided The individual should sign the form acknowledging the receipt of payment The person distributing the payment would sign the form - All individuals that perform services or prize winners should complete this form for payment - A W-9 form must be maintained as well For complete details: The Administrative Guidelines/Best Business Practices for School Activity Funds Accounting should be used 16 07/28/2015

Lafayette Parish School System SAF Form #2-A Receipt of Payment for Non-Employee Contract Services Provided to the Lafayette Parish School Board School Name: Event: A Date: B Service Performed: C Name of Payee: Address: D E SS#: ( One time only to keep on file) F Hourly Rate $ G Hours of Service G Amount of Payment $ G Check # (IF APPLICABLE) H I Signature of Person Receiving Payment J Signature of Person Distributing Payment THIS FORM SHOULD BE ATTACHED TO THE CHECK REQUEST IF A CHECK IS WRITTEN IF CASH IS PAID, THE FORM SHOULD BE ATTACHED TO THE TICKET SALES REPORT GATE. 17 07/28/2015

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SAF FORM #2-B 19 07/28/2015

SAF Form #2-B Employee Appreciation Event Notification Form This form must be completed and forwarded to School Accounting prior to any items being ordered, purchased or committed to Item A This section is for the 5 Meal events; The following should be included for each meal event: - Date of the event Ex: 12/20/13; Teacher Apprec Wk 5/5-5/9/14 - Event Name Ex: Christmas Lunch; Teacher Appreciation Meal - Vendor Ex: Jason's Deli; Various (if multiple vendors or used); TBD if unknown when the form is completed - Estimated cost of the meal This cost CANNOT exceed $20 per person * - Estimated number of participants Number of employees participating in the meal - Principal signature & Date - SAA Notification & Date Item B This section is for the 3 Gift events; The following should be included for each gift event: - Date of the event Ex: 12/20/13; Teacher Apprec Wk 5/5-5/9/14 - Event Name Ex: Christmas Gift; Teacher Appreciation Gift - Vendor Ex: Credeur's Specialties; TBD if unknown when the form is completed - Estimated cost of the gift This cost CANNOT exceed $25 per person * - Estimated number of participants Number of employees receiving the gift - Principal signature & Date - SAA Notification & Date Notes: - Each school should only have ONE form per school year. All events should be added to the form and submitted PRIOR to the expense being incurred. - Meals cannot exceed $20 per person - Gifts cannot exceed $25 per person - A list of employees that receive the gift or meal must be attached to the Request for Withdrawal - * Any additional charges such as Shipping and Handling and Set up Fee should be included when computing the cost per employee - * Rental of meal sites if applicable would be included when computing the cost per meal/employee - The Principal must be the Official Sponsor of the Employee Appreciation Account - A Request for Withdrawal should also be completed prior to the expense; The Assistant Principal should always sign as Account Sponsor and the Principal always sign as Principal For complete details: The Administrative Guidelines/Best Business Practices for School Activity Funds Accounting should be used 20 07/28/2015

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SAF FORM #3 23 07/28/2015

SAF Form #3 Ticket Sales Report Gate Item A Item B Item C Item D Item E Item F Home School & Sporting Event Opponent Date of the event Person selling the tickets Start-up funds Color of the tickets selling 1. The first ticket through the last ticket given for the event to be sold. If the last ticket given is unknown "End of Roll" is acceptable 2. The first ticket through the last ticket remaining after the event. These are the unsold tickets 3. Tickets issued during the event is Line 2 less Line 1 of the First Column only 4. This is the number of tickets comped for the event. A list of names must be attached to the form 5. Tickets sold during the event is Line 3 less Line 4 Price Ticket Sales Item G Price the tickets were sold The Ticket Sales during the event is Total Tickets Sold times the Ticket Price If a different ticket color is used at a different price this section would be completed as above 12. Total Value of Ticket Sales would be Line 5 plus Line 11 13. Start-up funds 14. Cash used for Unexpected Expenses. (Itemize on a separate sheet, with receipts attached 15. Total Sales Due: Total ticket sales (Line 12) + Startup (Line 13) - Unexpected Expenses (Line 14) 16. Total Cash Counted in Box at the end of the event. Total amount collected including Startup 17. Over/Short: Total Cash Counted in the Box (Line 16) less Total Sales Due (Line 15) H. The Variance Percentage is the Over/Short (Line 17) divided by Total Sales Due (Line 15) If the variance percentage is equal to or greater than 5%, a reasonable DETAILED explanation MUST be provided D. Signature of the person selling the tickets I. Signature of the Head Coach/Event Sponsor J. Signature of the Secretary/Bookkeeper Notes: - Every individual attending the event must receive a ticket at the time of entry. Reports should - Reports should never be falsified - Random checks will be done to verify that procedures are being followed correctly For complete details: The Administrative Guidelines/Best Business Practices for School Activity Funds Accounting should be used 24 07/28/2015

Lafayette Parish School System SAF Form #3 A vs B Date: C Home School/Sport Opponent D Gate Number: Ticket Seller Gate Change: $ Signature of Ticket Seller receiving Change & tickets: General TICKET SALES: 1. Tickets Issued to Ticket Seller 2. Tickets Remaining AFTER Event 3. Tickets Issued during event (Line 2 less Line 1 [First column only]) 4. Tickets comped to event (Listing of names must be attached) Ticket Sales Report Gate E First # Ending # F on Roll on roll TICKET COLOR 5. Tickets SOLD during event x $ = $ (Line 3 less Line 4) Price Ticket Sales Student TICKET SALES: First # Ending # G on Roll on roll TICKET COLOR 6. Tickets Issued to Ticket Seller 7. Tickets Remaining AFTER Event 8. Tickets Issued during event (First Line 2 less First Line 1) 10. Tickets comped to event (Listing of names must be attached) 11. Tickets SOLD during event x $ = $ (Line 3 less Line 4) Price Ticket Sales 12. Total Value of Ticket Sales $ (Line 5 plus line 11) 13. Startup Fund $ E H % Variance Percentage* 14. Cash Used for Unexpected Expenses $ (Line 17 divided be Line 15) (Itemize on separate sheet, with receipts attached) 15. Total Sales Due (Line 12+13 14) $ * If variance percentage is equal to or greater 16. Total Cash Counted In Box $ than 5%, a reasonable DETAILED explantion 17. Over/(Short) (Line 16 less Line 15) $ MUST be provided. Ticket Seller Signature: D Date: Head Coach/Event Sponsor: I Date: Secretary/Bookkeeper: J Date: 25 07/28/2015

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EXAMPLE 27 07/28/2015

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SAF FORM #4 31 07/28/2015

SAF Form #4 Game Gate Receipt for Athletics This report is used to summarize the collection of multiple SAF Form #3 Ticket Sales Report Gate from one event. Information from the SAF Form #3 Ticket Sales Report Gate and the expenses associated with the event are listed on this report. The profit/loss of the event is calculated. Item A Item B Item C School Name Date of the game Sporting event Receipts: Total Money (Total Sales Due) Less Change (Startup) Ticket Sales Window 1 (Home Side 1 ) 1,920.00 600.00 1,320.00 Window 2 (Home Side 2) 2,900.00 600.00 2,300.00 Window 3 (Visitor's Side 1) 1,338.00 600.00 738.00 Window 4 (Visitor's Side 2) 946.00 600.00 346.00 Total Receipts 7,104.00 2,400.00 4,704.00 Gate Deposit 7,104.00 Cash Over Cash Short 7.00 Less Expenses: Officials 481.00 Gate workers 320.00 Security 700.00 Custodians 215.00 Total Expenses: 1,716.00 Gross Profit on Game ( Total Receipts - Total Expenses) 2,988.00 Less Game Guarantee 0.00 Net Profit on Game 2,988.00 For complete details: The Administrative Guidelines/Best Business Practices for School Activity Funds Accounting should be used 32 07/28/2015

Lafayette Parish School System SAF Form #4 Game Gate Receipt for Athletics SCHOOL: A GAME DAY: B SPORT: C Receipts: TOTAL MONEY LESS CHANGE TICKET SALES Gate Number 1 $ $ $ 2$ $ $ 3$ $ $ 4$ $ $ Total Receipts: $ $ $. Gate Deposit: $ $ $ (TOTAL RECEIVED) CASH OVER CASH SHORT TOTAL TICKET SALES: LESS EXPENSES: Officials, Gate Keepers, Police, ETC (Names & Amounts) 1 Officials $ 2 Gateworkers $ 3 Security $ 4 Custodians $ *Estimated 5 $ 6 $ 7 $ 8 $ 9 $ 10 $ $ TOTAL EXPENSES: $ GROSS PROFIT ON GAME $ LESS GAME GUARANTEE $ NET PROFIT ON GAME $ Coach Approved by: Principal This report is to be completed in three copies. The original is to be filed in the principal's office when funds are deposited; the second copy is to be sent to the Business Office, Lafayette Parish School and the third copy is to be filed in the Coach's office. 33 07/28/2015

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SAF FORM #5 35 07/28/2015

SAF Form #5 Ticket Control Log Item A Item B Item C Item D Item E Item F Item G Item H Item I Item J Item K Item L This would be where the tickets were purchased Date the tickets were purchased Check number used to purchase the tickets First ticket on the roll Last ticket on the roll Color of ticket Total range of tickets issued for an event Person receiving the tickets Person receiving the tickets initials Date the tickets were issued Event the tickets will be used at Range of unsold tickets that are returned Notes: For complete details: The Administrative Guidelines/Best Business Practices for School Activity Funds Accounting should be used 36 07/28/2015

Lafayette Parish School System SAF Form #5 Ticket Control Log Tickets Purchased from A Date B Check # C Ticket Numbers Purchased From D To E Color F Total Tickets Issued (range) Issued to Initial Date Issued Event Total Tickets Unused (range) G H I J K L 37 07/28/2015

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SAF FORM #6 39 07/28/2015

SAF Form #6 School Fundraiser Approval Form Item A Item B Item C Item D Item E Item F Item G Item H Item I Item J Item K Item L Notes: School Name Club/Organization sponsoring the fundraiser Sponsor's Name is the person responsible for the fundraiser Sponsor should sign and date their signature. Date(s) the fundraiser is held. For Po-boy sales and/or raffles the dates the tickets are sold until the date of the event should be used. For example a Po-Boy Sale is selling tickets starting Sept 9 and the event is not until October 5. The date(s) held would be Sept 9 - Oct 5 on the form Vendor Name is the company that is providing the items for the fundraiser Type of fundraiser - Ex: Cookie Dough, T-Shirt Sale, Crawfish Boil, Candy Sale Brief description of fundraiser should be listed here. Will school time be used Account Number and Account Name used for the fundraiser The Principal must sign and date the form prior to the start of the fundraiser School Accounting should sign and date the form prior to the start of the fundraiser Indicate the percentage of the profit to be allocated to Employee Appreciation A detailed explanation of what the profit will be used for must be provided - The Account Sponsor is responsible for the fundraiser and all of the proper documentation - If a percent (not to exceed 25%) is given to Employee Appreciation the Promotional Material advising the public of the percent must be attached to the SAF Form #6 prior to sending to School Accounting - If SAF Form #6 Fundraiser Approval Form is not sent to School Accounting prior to the start of the fundraiser and there was a percent allocated for Employee Appreciation the allocation will be reversed -The fundraiser reconcilation form (#6-A, #6-B, or #6-C) should be completed within 30 days of closing the fundraiser. Type of fundraisers: Inventory (#6-A); T-Shirts, Candy Sales, Concessions Catalog (#6-B); Cookie Dough, Brochure Sales, Tumblers Sales Book Fair (#6-C) See example section for a completed reconcilation of Inventory #6-A, Catalog #6-B, & Book Fair #6-C For complete details: The Administrative Guidelines/Best Business Practices for School Activity Funds Accounting should be used 40 07/28/2015

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EXAMPLE 43 07/28/2015

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SAF FORM #7 57 07/28/2015

SAF Form #7 Account Add/Change Form This form is used when adding, changing or deleting an account in the Accounting Program. Accounts no longer needed must have zero balance and SAF#7 must be submitted before # can be deleted. Cannot be deleted till current year closed Item A Item B Item C Item D Item E Account # is the number that is to be added, changed or deleted Account title is the name of the account that is to be added, changed, or deleted Sponsor is the person responsible for the account Funding Sources Uses would be what the funds will be used for For complete details: The Administrative Guidelines/Best Business Practices for School Activity Funds Accounting should be used 58 07/28/2015

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SAF FORM #8 61 07/28/2015

SAF Form #8 Principal/Assistant Principal/Secretary Bookkeeper Student Activity Fund Compliance Acknowledgement Notes: - This form should be completed by the Principal/ Assistant Principal/ Secretary/Bookkeeper and Clerical Assistant every school year and a copy forwarded to School Accounting - If there change in one of these positions during the year a new form should be complete and sign and a copy forwarded to School Accounting For complete details: The Administrative Guidelines/Best Business Practices for School Activity Funds Accounting should be used 62 07/28/2015

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SAF FORM #9 65 07/28/2015

SAF Form #9 Sponsor's/Teacher's Responsibilities for Financial Activities - Compliance Acknowledgement Notes: - This form should be completed by every individual collecting money. A new form must be completed every school year and a copy forwarded to School Accounting - If there is a new employee during the year the employee should complete and sign the form and a copy forwarded to School Accounting - If an employee is responsible for more than one activity account only one form is needed but all accounts must be listed on the form For complete details: The Administrative Guidelines/Best Business Practices for School Activity Funds Accounting should be used 66 07/28/2015

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SAF FORM #10 69 07/28/2015

Monthly Financial Reports - Bank Reconciliation Report should never be submitted if the report states "OUT OF BALANCE" This means there is an error with the monthly report - The bank statement should be reviewed to verify that all transactions are proper - The "Cash on Hand" Account should always be zero at the end of a month. - Copies of all Bank Statements should be included with the monthly reports - Copies of all signed checks should be included with the monthly reports if available - A monthly breakdown of the NSF account should be included with the monthly reports - All negative balances (excluding NSF account) should include an action plan - Monthly reconciliation reports must be given to All Account Sponsors and return with any corrections or a signature verifying all entries are correct - July - June's Monthly Financial Reports should be signed by the Principal and Secretary/Bookkeeper - Year-End Financial Reports must be signed by the Principal, Asst. Principal, and Secretary/Bookkeeper - Monthly Financial Reports are due to School Accounting by the 15th of the following month 70 07/28/2015

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SAF FORM #12 73 07/28/2015

SAF Form #12 Class Fee Collection Approval Form Item A Item B Item C Item D Item E Item F Item G Item H Item I Notes: Teacher requesting to collect a class fee Subject if applicable Grade teaching Amount per student requesting to collect Signature and date of the requesting teacher School Year Account Number/Account Name Signature and date of Principal A detailed explanation of what the fees will be used for - Principal's prior written approval is needed before ANY fees can be collected - A letter should be sent home to each parent notifying them of the amount and detailed use of the fee being collected and a copy attached to SAF Form #12 - Class fee money cannot be used to purchase books for Class Room Libraries For complete details: The Administrative Guidelines/Best Business Practices for School Activity Funds Accounting should be used 74 07/28/2015

Lafayette Parish School System SAF Form #12 Class Fee Collection Approval Form Teacher: A School Year: F Subject: B G Account Number/ Account Name Grade: C Amount PER Student Requested to Collect: D APPROVED: E H Requesting Teacher Date Principal Date * The Principal MUST approve this request prior to the collection of any class fees. A letter should be sent home to each parent notifying them of the amount and detailed use of the fee being collected. * PLEASE NOTE THAT ANY FIELD TRIP, DONATION, OR GRANT COLLECTIONS AND DISBURSEMENTS MUST NOT BE PUT INTO THE CLASS FEE ACCOUNTS. THESE FUNDS SHOULD DEPOSITED INTO A SEPARATE ACCOUNT. Class fees collected will be used for: Be Specific. The word "ETC" is NOT acceptable) I All funds must be deposited daily. The teacher should maintain a copy of the following: A.) This form once signed by the Principal approving the fee collection B.) The letter sent home to parents notifying them of the amount and detailed use of fee collected C.) An accurate log of the students that have paid and that still owe class fees D.) Yellow copies of School Deposit Receipts for their class account E.) Yellow copies of Request for Withdrawals for their class account A list of student's that have not paid the fees should be submitted to the office at year end. All documentation must be maintained for five (5) years. Acknowledgment: E Teacher's Signature Date The teacher requesting to collect fees will be held accountable for their account, transactions, and financial documentation. Notice All class fee SHOULD be used by April 15th. All account balances at Year End must be transferred to the General Fund Notice

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