Campbell County Board Education 2 FISCAL hlILiNL4GEMENT 2 Fiscal Management.pdf · Campbell County...

Campbell County Board of Education 2 - FISCAL hlILiNL4GEMENT

Descriptor Code Policy Title Issued Date

2.100 Goals and Objectives 021 14/03

Budget

,Annual Ones:~tinu Buduet Line Item Transfer .Authority

2.300 State and Federd .\it[ Eli~ibility Deter~nination 021 14/02

1.400 Revenues 3.40 1 Gifts and Bequests 2.403 Investment Eainings 3.402 Personal Prope1-ty Sales

Z . ~ J I J Deposit o t Funds

3.600 Bonded Employees

- 3.700 Accounting System 3.70 1 Financ~al Repoi-rs and Records 2.702 Inven tosles 2.703 Audils

Expenditures and Purchasing

Expenditure of Funds Petty Cash Accounts Pay-011 Procedures Salal-y Deductions Expenses and Reimbursements Purch:lsin~ Bids and Quotations Requisitions Pui-chase Orders and Contracts Vendor Relarions Payment Procedures

2.9(10 S~udent Activi~y Funds hlana= c7c~nent 03' 14/02

Campbell County .J Board of Education

Goals and Objectives

Q

r

2 . To est:lblisli Rvels of fondin? ivhicti n,ill proi,ide quality educ:ltion for the syste~ii .s sruds:lts: I

b Io~l l l~)r l l l$ :

Review: .- inl~uallv.

1 7 - 3 4 5 6 7 S 9 10

4. T o PI-ovide timely and ~1pp1-0pl.iale infosm~ition to all stafl'~vi1.11 I'iscal manazement i-esponsib~lirles:

- ~ l n d

I I C > C ~ I [ I I [ I ~ COLIC.

2.100 Dcscl.lp~or Term:

Fiscal Management

GLJI ILJI . I I~

The Board shall practice sound fiscal management procedures which gual-antee masinium use of 1111

resources provided. The Board assumes responsibility. within its f i nanc i~~ l iapabiliiies. for y~.oviilins 111 public expense a11 items of equipment. supplies and services that may be required in the inteizst o t education in the schools under its jurisdicrion.'

In fiscal manasement. the Board seelis to ac l i i e~e the follo\\,in: soals:

1. T o engage in advance planning, with bl-old-b;lsed staff ~ l n d community involvement:

3. T o establish efficient procedures for ~lccounting reportins. p i l l - c l i ~ ~ s i n ~ and delivel-y. payroll. payment of vendors and contractol-s. and ~ l l i other ar-ells of fisc~ll niana, oenient.

~s j l l cL~ D,~,c

(12/14/()2

n i l J L I I U U L J J J L L I I I uuUSLL3 U I L L I I L U ~ L ~ L ( L L U I I L L I pLL(113 3 I d L L U I l l L ~ I I L ( I I L I L ~ L l L i I 1 1 3 i V I 1 I L I I U G h L I I U C 111C p lu~I~L1IIb

to be conducted dunng the fiscal year besinning July I ending June 30 the l 'o l lo \ \~in~ - . veur-.

Campbell Countv U Board of Education

PREP.ARATIOiV PROCEDURES

Budset plannins shall include an analysis of pre\,ious s t~~f f inz . cun-iculuni and facilities. and projections 1-equi1-1n2 additional staffing, culriculum modifications. and ~~ddit ionnl facilities.

h l u n ~ ~ o r i ~ ~ ; .

Review: Annually, in January

Tlie budset PI-oposal sliould be ba1:~ncecl. consistent \\ irli boal-d poic!; ~ l n i i ioilll.;lCt conditions. lo iii;Iudc PI-o\.isions for:

Prngr:,ms me?! the n e ~ ~ ! : 17f t!1? i.nti1.i- .;t~!i:!~nt lhni:!v

Staffing arrangements adequate for proposed pr-o,ulxns Maintenance of the &st:-ict's ecl~~iprnent and facilities Efficiency and economy '

Ge11e1-ill

. .. . . . . . . . . .. . . . . .

13cscr1p1u1. ' ~ C I I I ~ .

Annual Operating Budget

l l c b e r ~ l ~ ~ o ~ C~klc:

3.200

~ ~ c ~ c i ~ ~ c ~ s :

DC

. - Buiizet preparation shall be the responsibility of the director of schools. T!ie director of schools ~ \ . 1 1 1 establish procedures for the involvement of staff, includins requests from department heads and pl-incip~~is. all O?' whom shall seek advice and suggestions From other st~lf'f and faculty member-s.

lsbLlcd

021 1 4/02

I S S ~ I C L ~ .

0511 3/99

The director of schools and the chairman of the board shall develop a budset PI-ep~11-ation calendar no later than January 1 of the current school year. The calendar shall be used ;IS :I zuide for coordinatin: tlie budgetary activities of individuals and s~-oups: collecting budget data. reviewins budget pl-oblems. and making budget decisions.

HEARING AND REVIEWS

The proposed budset will be available for inspection by val-ious interested citizens 01- g o u p s in the office of the director of schools.

FINAL ADOPTION PROCEDURE

Tlie Board shall ~tdopt :I budget and submit i t to the County Cornmisslon no I L I L ~ I . tlian fol'ty-l'ive (45) d a . s prior to the ~lc t~la l date tlie budget is to be adopteil by the county cornrnis~ioners .~

The director o f schools shall file wirh the Commissionel of Education 11 copy 01' tlie butlget wiltiin ten i 10) days after its ~1doption.3

Lczal Rct'erences: C I oss Rc~'ci~encc:

I .Toi/~essec / /z rc~- /~~i / Sci~ool ( / / ~ ~ O I - I ~ I

i \ c c n r l ~ ~ r i ~ ~ g Polic.! iWci11iici1: Sec'[~on 4- 19 E a e c u ~ ~ v c C u ~ n i ~ i ~ l ~ c l : 1.30 I 2. TC;I 6-36- I 10. TCA 49-7-20?(a)(l 1 ) 3. TCA 49-2-30 1(1?(1-6): TRR/MS 0520- 1-2- 131211a)

Campbell Countv r, Board of Education Monitoring:

L~ne-item transters withln major c:~tezories shall be malie upon the recommendation of tlie superin[endenr and approval by the Board.

Descriptor Tcrm.

021 14/02 Review: .innually,

in January

Tslinsfer between major budset catezories sh:lIl be macie w i ~ h the :lpprov:~l O F tlic Coi~ntv Cornmissjon.'

Line I teln Transfer Authority 05/13/99

Legal Rsl'erence:

I . O P Tcnn. Atty. Gen. 83-464 (Oct 26. 1983): iltr~ic(~ I,. .Sicire e.r. / - e l .SirlIil~rt~i Coioiiy ilocirci: IS0 TX I 1 . 307 5 I\' ' l i l 10 1 I i IO4Sj

Campbell Countv ./ Board of Education

" I Ilcsclll~is: I lssi lcd. in January Eligibility Determination 1 DD 05/13/99 1

I

I Xlo~l~rar~nz:

Rc~ ic \ \ ' : Annuall\',

G C ~ l l ~ ~ ~ ~ ' l l

- :r \ > C ~ L ' I ' I I J L O ~ COLIC:

2.300 ~~~~~lplor Terln.

State and Federal Aid

j

4 5 6 7 8 9 10 1 1 13 13 . .

8 , )

L 7

15 16 17 18 I9 2 0 3 1 32 3 3 2 4 35 36 27 2 5 29 30 3 1 3 2 3 3 34 35 3 6 37 3 S 3 9 4 0 4 1

I s s i l c ~ Q . ~ ~ ~ 02/14/02

In osuer to ensure c o ~ i i p a r a b ~ l ~ t ~ ot se~-vlcesl 1.1-om local and state tilncis in 211 of its schools. the Bo;~rd 1 s1i:~Il ensure tliat:

1. A systemwide salary schedule is ~tdopted ~lnnu:llly:

3. Teachers, principals. and support personnel dre ~lssisned to schools on an eq~~iva len t b:ls~s ~~ccordin: to grade levels and need: and

2 . Cun-iculum materials and instl-ucrional supplies ~11.c p~.o\,idtii LO szliools on ~ l n e c j ~ ~ i \ , ~ ~ I t : i [ i?;lsi~

~ l c c o s d i n ~ to $1-ade levels and neecl. I

. -

6

Leg11 Re (el-ence:

I . TC.4 49-3-353

Campbell County Board of Education

Review: .Annually, in January

Revenues

school. including contracts with other schools for interschool events. T o be incl~lded in this ~~ccoun t ins 7 ~lre ill1 monies collected from lunch rooms. atliletics. tnte~.tainrnents. school i l ~ ~ b s . fc'es. concessions ~uid I

1 7 - 1

ai! fund isins ins ~~ctivi t ies. Each pl-incip~~l sli~1I1 determine tile I-econci iation mc_.~liod to he used for L I I evenrs which I-ec1~1ii-e LI tic1.tet.l

Gc.ilc.1-ill

A n v rnnnr\/ r n l l ~ ~ ' t ~ r l I?\/ : ~ n \ i c r h n r 3 l c h : l l l hr i i ,>~.!~nl ; .nt ; . r - I h\i ,, \\.T-ittsn rnr-o;nt

The purchase of items intended for resale for PI-ofit throuzh the schools shall be subject to sales tax based 1

The schools may receive funds collected from activities and for events lielcl : l ~ 01- in connection with tlie I

on the purchase price to the vendor providins tlie ser\.ice 01- item. Resale items not intendzd to 2ener:Ite 3 profit shall be determined by the pr~ncipal.'

FEES 1

School fees 31-e to be kept to a minimum and may be expended only for the pulposes for \~.liic!i they \\.el.l: col.kcted. The p ~ i ~ p o s e ~ ~ n d Lmiounts of ~ 1 1 1 . fees must l i ~ ~ v e tile ~ 1 p p r o ~ 3 I of the Board. No i'ees shall be required of any student as a condition to attend the school 01- use its equipment.! School fees shall be ~ v a ~ v e d for students who receive free or recluced-price lunches.' No student ~ v i l l be penalized for nonpayment of any materials fee.

EXTENDED SCHOOL PROGR,A>I

Extended school funds shall be collected at tlie indi\,idu:~l schools and receipted ~ ~ n d deposited in tlie school bank ~lccount. The principal sliall report tile collections 2nd pay [lie Board by school

FINES

A student will be held responsible for the cost of 1-epl3cinS any materials or pl.opel-ty which tlie s t ~ ~ d e n t loses or clam age^,^ including textbooks, libral-y books. equipment and bui ldinss. ,A1 I money c o lecteil as fines sli~lll be placed i n the system-wide school fund.

TUITION INCONIE

Tuition collected from nonresident students shall be placed in tlie system-wide school fund.

RENTAL INCOI\/IE

The principal will co l l ec~ and remit to the central office all inoney recci ved 1.01- use of ~1 p~i~.ricular- .;cliool facility 01- other school PI-opel-ty.

Cross Rcl'crcnces:

'7 - 3 4

5 6 7 S 9 . - 1 V

1 1 17 13 14 15 16 17 1 S 19 20 2 ! '7'7 - - 33 2 4 1 5

36 '7 - 3s 29 3 0 3 1 32 3 3 3 4 3 5 3 6 37 3 8 3 9 40 4 1

Grants for educ~ltional purposes made ~lvail~lble by the state and/or federal zovernment mny be sought b\l the school system but only \\;hen the conditions ot'tlieir ~~vail~tbil i ty 111-e in li:~~-mon!~ with [lie purposes and policies of the Board and the laws of the s rxe ~lnd 2ounty. PI-incipals [nay apply for a n d receive 21-1111cs. but funds must be recorded in a sepal'ace I-eslricteii fu r l i t ~lzcount.'

,

-

Lsgal References:


Rcvie~r : .-\~l~lually, in January Gifts and Bequests

DFK 05/13/99

gifts for p a ~ ~ i c u l a r sclioo1s in behalf of the Board.' The Board will officially express ~~ppl-eciation to the donor and a11 mrljor gifts will be repol-ted to tlie Board i~nd publicly announced.

1 'l -

In instances where the director of schools 01- his designee doubts [lie ~lpp~.opl-iateness or usefulness 01' ~ l n

G ~ . ~ l r / n l

offered gift. the gift may be declined or- the matter I-efel-red to the Boa~-cl.

I n accepting gifts and donarions, tlie follo\vin,o guidel~nes shall be follo~\/ed:

1. Unless othel-cQise zspr-essly specified in LVI-i~ing, 211 propel-ty contr-~but~.d. ~ i w n . or o [ l i z ~ . \ ~ ~ s e

3 I 'l'lie dlrectorot schools 1s authorized to accept gilts to the school system and ni~ly des igure otI1e1-s to Llccepr

13 1 placed on school premises shall for all intents and purposes be a zil't ancl sli~ill becoine s ~ h o o l

owned property.

3. Contl-ibut~ons of equipment or services t l i ~ ~ t inay in~.olvz n7~1jo1. costs f o ~ . inst~11I;ltion. mainrenance. +

or initial or continuing financial corrimitments from school funds shall be presented bv [lie director of schools' office for- Board cons~dzration and appro\ ;11

2 0

2.1 1 3. Individuals or organizations wanting to contl-ibi~te s ~ ~ p p l i e s or- equipment ~uill consult ivlrh school officials about the feasibility of accepting siich contributions prior to the solicitation of funds or tlie making of budgetary appropriations.

4. A list of supplies and equipment which have been contributed shall be I-epol-ted to the Boal.cl b\, the director of schools' office annually.

L q a l Reference:


I<esiew: .-innually, in January Investment Earnings

D c p o s ~ r i ~ l ' i=iliids 2.500 Food S c r v ~ c c I ~ l n ~ i g c r n c n ~ 1.500

1 2 3 4 5 6 7 8 9 10 11 13 13 . .

, I I I -r

15 16 17 1s 19 3 0 2 1 3 2 23 24 2 5 26 27 '? - s 2 9 30 3 1 32 3 3 3, ? - 3

3 6 3 7 3 S 3 9 4 0 4 1

11lilil:itir~nl S~.ilools

'l'he b u ~ l d ~ n g p r ~ n c ~ p a l , w ~ t h consent of the ~ I I - e c t o r ot scliools, is ~ l~~ t l io r i zed to invest excess funds o f the sct~ool in savings accounts.' Interest el11nc.d on gener~ll fund accounts sliall be crecli~ed to ~cne~.; l l Pund revenue. Interest earned on i-estl-icted fund Jccounrs sh~lII be creclired to revenue in zilch I-est1-icreci L I C C O L I ~ ~ .

School food service funds shall be kept sep;~r;~te from O L ~ I ~ I - sc1001 funds and intel-est z x n e d on food sel-vice fund deposits sh:~ll be credited [o food service I-evenue.

All funds sh;lll be deposited into accounts fully protected by sufficient coll;~ter:~l.

i Repol-ts o f t l le invest7nents shall be made to the Baal-d semi-l~nnually.

i

. -

A

Leg31 Reference:

1 . Tei~i lessee i/iiri.~lctl SCIIUOI Uil(/iii.i~i

. - \ C L , U ~ ~ I I ~ ~ I ~ S Policy :biiiiiilill; Sect~on 6- 1

I

Campbell County Board of Education k!onltorlng'

Review: .- innually, in January

Desu lpror 7'cl.m

Personal Property Sales

I I

1 3 - j

4 5 6 7 S 9 10 11 13 13 . . I I I 1 7

15 16 17 1 S 19 2 0 2 1 2 2

Grr~el-ill

When equipment, books, maten:lls. ~ l n d other personal PI-opel-ty no longer. have :In intended i ~ s e by the system or ;Ire no Ion~el- capable of bein5 liszd because ol'ionclition. tile Board s I ~ L I I I decl~ll--e them su~pliis PI-operty ~ l n d ;~urlio~-ize their disposal.'

-

&

2 3 7 4 - 7 - - 3

26 7 7 3 8 3 9 30 3 1 ? - - 11

3 3

35 3 6 37 ? 8 3 9 10 4 1

I

I I

Legal Reierences.

I TC.4 49-6-1006: TCA 49-6-1007. TCA 40-6-2208, T C I 11-2-40:,i;r I 1- t41 1 I I

i


Review: Annually, in January Deposit of Funds

.All income p~1v;tble to the Board will be depos~ted \v~th the counLy tl.ustec, \\ilia will cl-edit i t to the appl-opriate account.

lildil~iiir~nl Sc~1~oal.s

,Ail monev collected at the buildin5 level musL he cle;\rsd th1-ou~11 the pr-~ncip~ll 's office.

Tile princip~ll shall deposit funds daily i f possible. but no later than three (3) d~ lys ~lfter beins ~-ece~\.ed. Deposit slips will be filed along \vith other permanent I-ecords. E:tch deposit slip must s l ~ o ~ ~ , the L . L ~ I - ~ O L L S

receipt numbel-s. T h e total ~lmount of cieposit s l i~~ l l he sIlo\\n on the last receipt deposited.l

1. Genei-111 School FundRestl-icted Accounts; I .-

'3. School Food Service; and I

Legal References:

Review: .itnnually, in January Bonded Employees

* .G

4

Campbell County Board of Education S l u n i t o ~ ~ ~ ~ f .

1 7 - j

4 5 6 7 S 9 10 1 1 13 13 . .

8 , )

1 7

15 16 17 1s 19 3 0 3 1 ? 3 -- 2 3 3 4 ' 5 3 6 '7 3 S 39 30 3 1 33 Tl T l 3 3

3 4 35 36 3 7 3 S 3 9 40 4 1

Drscr-~[)to~. Term: I l o c s ~ p ~ o r - Code:

2.600 jSSL ICL~ D ; ~ ~ ~ .

4/02

Gc./wl-iil

1 he dl]-ectos ot schools and all other e m p l o y s \\,lie hanclle school mt~nies shall be bondecl in orclel- to indemnify the school system against the loss of tunds.'

The Board shall determine the amount o f the bond. 5il.in: consider;~tion to tile t o t ~ l :mount o l rnonz\. and/or property that is handled i n each school.'

I i I

. -

-

Legal References:

I . TC.4 3-19-101 , 1 1 1 - O U ~ I I 103. TC.4 49-2-1 10!:i)( 11 1. Te171lc.ssc.e i~liertlcif Scl~ooi L ~ i i ~ o r ~ i ~ ,-\ccoiltirit~g Policy .1./(111iliil: Sec:~o[-i 4- I b

I

Campbell County U Board of Education

I'he Uirector ot schools sli:lll mulntnln system ot accountlnz, :ln-cui$ed ;~cco~-di nz to t!ie regulations prescribed bv the Comrnissione~- of Educ~ltion. \\,hicti P I - o ~ i d e 11 detailed and ~lccu~-xte account of 1111 receipts and disbc~rsements of the schools.!

hloii~~ol-in::

Re\,ie\v: .- in~iually, in January

The Boarcl authorizes each respective school under its jui-isdiction to receive ~lctivity and other- internal funds. such as atlile[ic ticket money. school Iuncii funds and school class funds.'

Dcscrlpror Tcrln:

- Accounting S ~ S tell1 I:cscincis: ISSIICCI:

D I X 051 13/99

The Board shall hold e:lch principal I-esponsible foi- tile rnanasement of all inteiii~11 accounts undei- his, her ju~isdiction in ~~ccordance with the T L ' I I I I C ' S . ~ ~ ~ lilii'i-ilol SL.IIOOJ C:iliti)rlil . - \c .~.o~~i~ti i~,y Poli~,)' . L [ L ~ I ~ L ~ L I ~ . ~

Legal References:

I . TCA 49-? -XI ( t l ( l )(D);TCA 4'1-3-3 l6(2)( I ) 2. TCill 49-2- I 10(2)

3 TCA 49-2- l lOic,idj

Cross References:


10 1 arnoun[ encumbered 2nd the free balance in each account. !

I

1 1 FIXr\3CIr\L REI'OI<TS 2

I

S 9

I i

13 I The director of schobls shall s u b m ~ t monrhly finuncl~ll I-eports to tile Board ~ l n d to sr;lre .lnd t'alzr~ll /

3 4 j

6 7

.A report indic;l[in,u ~111 I-eceipts ~ l n c l espeniiitul-es L V I I I 132 gi\,en quai-rrl-l!, [o [lie Counry Cornrn i~s ion .~ Eucli repol-t ~ v i l l show the amoun; of [he annul11 ~lppropl-ilirion. the amount expended by account to cl~lre. thrj

13 ( agencies as required.:

:l 1 ~ i z ~ / i \ , i c / ~ ~ c ~ l

c ~ l l r l - ~ l f Ujj lce

l'lie Esecu~ive Committee sh~lll submit to the Box-d ;I[ each sezu1:11- bo~ll-d meetins a I-epol-t dl' A I I husiness tr~lnsacted since tile last rezulnr m s e t i n ~ . ~

I I

Euch . ~- princip~ll sh;lll submit to he director o f schools ;I[ the end of e x h c ~ l l e n d ~ ~ r m o n ~ h on 11 pres~ribed I form [lie receipts, expenditures and c:lsh balunce of L ~ I I ~lzcounts under his j~lrisdiction. These repol-rs shall i be ~ a d e available to the Baal-d at its request.

FINANCIAL RECORDS

The dil-ectoruf schovls sh~lll maint~lin 1\11 t'inanci~ll records as sequirecl by sezul:ltion ~ l n d ~lpplicable s txe ~lnc! federal law. The Board. fsom time [o [irne. may detei-mine to es[encl [he ~.etention time For certain I-ecol-cis.'

Le21l Rctei-enccs: Cross Rcfci-cncc:

I . TC,1 J9-2-30615) Sc!iool Board liccol-ds I . 407

2. TC.1 -19-2-30 l(lj( i ) ( j j 3 . TC,\ $9-2-30 IiI')( I j i V )

J Tt,/l,ic,~sc.e i i ~ ~ e / - i , ~ t / Sciioai 01i~i i i - I I I Tli.L,or~~~ri~rLy iJo/ic,x .l'ic~i~iict/. Scc:iorl J-3 I

Campbell Countv ./ Board of Education

I'lie d~rectol- o l scliools shall es tabl~sl i an accul'ate ~n\,entor-! procetlu~-e 101- all school real ; ~ n d pel.sonu1 (e.2.. matel-ial and equipment) property, and this system shall be implemented ~ l t e~lcli school f~lcilit!,. .4dministr3tive personnel shall ensure tililt 11 physical count o f a11 such property is t~llien :lt the end of such fisc:11 v e x . and this inventory shall be properl! entel-ed on the appl-opriate I-ecol-ds for accountlns purposes. '

Each school shall m~iintain a complete inventory \vith 11 d u p l i c ~ ~ t e maintained in the centr:ll office.

1.

* Llon~rol.lng:

ltcvie\v: .\l~nuall!., in J : i ~ l ~ ~ a l - y

I ~ C S C I - I I I I V I C ~ C :

9.703-

I ~ C S C ~ ~ ~ L ~ S .

D I C

I ~ C ~ C I - I I I L O ~ T~1.111:

Inventories

lShUCd ~ j ; , ~ ~ :

02/14/02

~ S S L I C L ~ :

05/1 3/99

3 9 10 1 1 13 13 . . I I L-r

15 16


G t ~ ~ ~ e t - a l

.An L ~ L I ~ I ~ ot 311 I I S C : ~ ~ ;1cco~ints. inc lud in~ LlccounLs a n d 1-eco1.cIs of all school student acti\ i t \ , funds. sli~111 I

be 11i:lde by a certified public accounlllnt f o l l o ~ ~ . ~ n s the end ot each fiscal year. 1

Tlie director of schools sli~1I1 furnish 01- ni~llie copies of the audit av~lilitble to the propel- aut1io1-it12s ~1s prescribed by

-

When an administrative change occurs dul-in2 the f i s c ~ ~ l year- nnd the position is respons~ble for- [he espenditure of funds. a special audit of accounts ~nvolved shall be conduc.tecl.

bloi l~~or~i~: .

Review: :innually, in ~a11~ia1-y

The special audit sli:ill be 11s extensive as the B ~ L L I - d may Jetel-mine.

D s s c ~ ~ p l u l - Ttt-m:

Audits

I>cscl.lpt~l. CdiIc.

2.703

i < c > u ~ n c h .

DID

I TC.4 -10-2-1 13(a1(1); TCA -19-2-1 IO(a); TC.4 6-36-1 I2 3. TC.4 -19-2- 1 12!d)(l-); TRRIiVIS 0520-I-. I j i 3 ) ( d )

l,,,,,d D ~ , ~ :

03/1 4/02

l h b ~ ~ ~ ~ l .

05/13/99

Cross Rctcl-cncus:

S ~ i ~ d c n ~ . A ~ L I \ , I L ~ Funds \l:~nagi.tnent 3.000 S ~ i ~ d u n ~ S o i ~ u ~ ~ a ~ ~ o n s l F u n i i - R : ~ ~ s ~ ~ ~ ~ 0.70i


,-Ill expenditures sliall be ~lpproved by the Board 01- rhc dil-ec:or. ot schools when autlioi-lzed. No espenditu~-es s l i~~l l be rn~tde except on an ~lppr-oved pu~.cli;lse order- 01. conrl-act. Yo espendilul-e may be autlior.izeil 01-

made which exceeds the ~lppropl'iation for any fund o t the budget as adopted or ~lmended. Emplo!,ees of this system will not CI-eate 01- ~~utl iorize crerltlon of a deficit i l l any fund. Espenditur-es 01- enculnb~.i~nczs will not be autliorized. made 01- incun.eci In escess of an\; fund balance.

\,lonito~-~n::

Review: .-innually in January

I

I~zili~,iilr~iil Sclzools i

Internal activity funds sIi311 not be expencied withour \\,ritte:i L ~ P P I - O V L ~ I b \ , [lie niembei.shlp of [lie :I-oup. A11 such expenses sli3l l be in itccorcl~lnce \\ I th rlie Tc~~lil~~.s,sei. I ~ ~ i ~ i - i ~ ~ i l .S~,llool Ciiii/;~i.iil ~-\icol~ilti/l y Polic\, , L [ C I I I L L I L ~ . Restl-ictecl accounr espendilul-es 1.2q1111.2 rlie acco~~ri t s p o n s o ~ . ' ~ L I ~ ~ I - o v a l pl.101. ro expensz. No L ~ . I C C ~ S b v i i i be L v ~ . i i i < i i LLJ c~-~lpiuyc<a ~I.(JI . I . I i i .1~ 1liic1.11~11 b ~ i i u u i L L L L I L 11) I L I I I ~ ;iccuLLrlL. .Ally h ~ ~ p p i c n l c n ~ a ~ compens~~tion owed to the Board for e x t ~ - ~ l c u n - l c u I ~ :~ctivit~es iiiust be PI-ocessed tIi~-ougli the dil-ector of schools' office In the same manner as salary and other pa)!r-oIl payments. Tlie Board will invoice tlie siliool for reimbursement. Substitute teacher's salaries I-elated lo I-estricted class and club accounts will be p ~ ~ i d by tThe Board and shall be reimbursed by the school from the ~~ppropl-iate class or club account.!

d

Employees wlio author-ize or contract for any obli~ation i n \.iolalion of rliis policy sliall assume pel-son~~l responsibility for the payment of the obligation. sliall be sublect to disni~ss~ll f1-on1 ~.lnployment :1nc1 sliall be subject to applicable civil and cr~min;~l PI-oceed~ngs. ,-In; oblig~ltion, autliol-izatio~i Pol- eupenditure 01-

espenditui-e made in violation of the law and tliis policy sli~lll be illegal and voicl.'

1Icsi.1 l p ~ o r Tcl-111.

Expenditure of Funds

Lcgal Reference:

I ~ C S C I ' I ~ [ O I ' (:3Cic:

2.800

l ~ c ~ ~ l l l d s .

D J

J ~ ~ ~ ~ ~ ~ /

02/14/()1

Iss~lcd.

051 13/99


Review: .knnually, in January Petty Cash Accounts

05/13/99

system may maintain petty c ~ s h funds.' These funds \ \ . i l l be usecl for the payment of permissible ~ ~ n d 5 I properly itemized bills for mateiials: supplies. or services under conditions c~llling for immediate pa~,ments.

1 2

The Board shall determine the m:ixirnum amount to be ~ ~ v a i l ~ l b l e in any fund. 7 1

Gc.il~.l-ill

The director of schools or Iiislher designee sh~lil be 1-esponsible for disbursins ~ lnd ~lccounting for Inone\. from the central office fund. The princlp:ll in each school shall have the same I-esponsibility rzg~lrdin: individual school funds.

J ( In oraer to tac~llrate retuncls and rnlnor pu~~ch,~hes. the ccntlxl o t h i e m c l [lie rncl~v~duai jcI100lj 111 the 1

Expenditul-es againstethess funds must be iremized ~lnd will be c h x g e d to rile ilpplicdble budget iods . 1 After a budget irem is exlia~~stecl. no expendirures ~l::iinst the item may be made from pert\. i i ~ s h . 1

Itern~zed expenditul-es from the individual scllool funds s l i~~ l l be maintilined and kept or1 file at each school. Expenditures made from the centr:ll office fund shi~ll be itemized anci kept on file i n the director ofschools' office.

. .-

Campbell Countv a/ Board of Education

lieview: Annually, in .January Payroll Procedures

1 3 - 3

4 5 6 7 S 9 1 0 1 1 13 13 . . , , 17

15 16 17 I S

C~'llll.ll1 O~fl'cc.

l r rne ena or a pay perloci r:llls on a non-\\.ol-l.clns day. employees wlil be paid on the !as[ ~ v o r l i i n ~ i l ;~y prior to the end of the pay periocl. H o w e ~ e r . chec!<s will be dated to co~nc ide \v i~h the encl o f the p ~ l ~ , per~od.

Paysol! procedures sh:\ll be as follo~vs:

1 . '411 eel-tified per-sonnel s l i ~ ~ l l be p~\iil in t ~ ~ e n r ) -six (26) ~nst~ll lnients .

2. A11 nine and ten-month support personnel sli:111 be paid in twenty-two installments. u,hile r\\elvc month employees a1.e paid twenty-sis (96) times per year.

.r . ,- . , . . . . -. . . . . .. , , ,, . , , , , , ,,,,. . T , \ l , , 3 T , , . , I , . ,,? , . , , ,,,,... , . , , , , , I 1 - 7 --,.

I . u UU~ULLLL u L 3uiuij J L Z U L L UL IIIUUL. Li;Gi; i-\:S;si;Li;iGii Gi. i . i ; i i . i i i i l : i i i i i i > ; i i ~ \ j i j j C i . 5 i l i i 1 1 ~ 1 . i ~ i i ' l ~

s:d:\ry payment shall be withheld until ~111 records ;\nd :Issets i n custocly of the employee 111-e satistactoriI>. tra1isfe17-eCI to his successor or another desisnated person.

spe7it'ic approval by the Board is reqilil-ed for p~ly~-oll dedi~ctions. except 11s otlisl-\vise provided by I:\\\,.

Campbell Countv CJ Board of Education

Review: :\nni~ally, in January

Salary Deductions DJCB

S Any salnl-y dedui t~ons that are elected to be colel-ed unclel- the C~ifete~-la P l m may not be cli~lnzeci clus~ng , l

1 7 - 3 4 5 6

Cafeteria Plan) uponctvritten notific~ltion. However. ernplo>,ees can not besin p~ly~-oll ileductions outsicis 1 1

the en]-ollnient period illustl-xed above. I

ci?lltl-~ll O)y?c-e

Annual enl-ollment pel-IOU roi- voluntal-y pa:soII ilecluctlons \vlIi be July 1 t1il.u Septembel. 15 ot each tisz;ll veal-. The effective dale of the paylull deductioris \ \ . i l l be So\.ember I .

9 10 11

Cross licl'crcncc:

Insu~-snci. b1;in;igerncnr 3 600

1

the plan year.

i n employee may chnnoe 01- terrnin~lte any p~lyroli deduction (e.scep~ion would be rhosc u n d e ~ t ie ~

There shall be 11 minimum of 20 pa-ticipants enl-olltd in each payr-011 deduction.

Campbell Countv r / Board of Education

Revieu : . innual ly, Expenses and Reimbursements in January

submission of an approved vouche~- and supportins receiprs

1 7 - j

1 5 6 7

Expenses for travel will be reimbursed when the travel tias the ~ t d v ~ ~ n c e authorization of the clisector of schools. The director ot. schools mtly :rant t h ~ s au[hor~z;lt:on without p1-1o1. lhoar.ci action \\ hen tlir: travel expense has been ~ ~ n t i c ~ p a t e d and incol-pol-ated into tile opel.ational t7~1ilset of the pal-ticul:l~- p1-021-arn involved.

~ ~ J J ~ I J ~ ~ ~ / ~ / ~ ? L ' ~ '

Xnnu;llly the Baal-cl bliall review expense ;llloi\:lnces ;lnd reiinbursernen~ guidelines.

S C H O O L PERSONNEL

School personnel who incul- expenses in can-?in: out their authorized duties will be reimbursed upon

The Board shall be I-esponsible fol- all fxpenszs pel-rainins to staff development. Student ~1c:ivit). funds shall not be used for this purpose.'

&

The members of the board shall be p~uci Pol- rl.ansl,ol.tation. loclg~nz. ~nea l s and otlier pertinent evpenses \\hen traveling on business for [lie B o ~ ~ r d . Salal-1 anci other benet'i~s shall be determined I?! [lie local fundin: body. ' Attendance at conventions 01- other educational meetlngs or 11-avel for otlier school purposes shall be authorized in advmce by the Board. '

Expenses shall be submitted to the director of schools' office within thirty (30) clays of the date or' completion of such travel. The rate of payment shall be the same as the rate for members of the professional staff. Claims submitted after thls period w ~ l l not be considered unless written explanation for the delay is PI-ovided.

Campbell Countv r/ Board of Education

' lhe school system w ~ l l purchase compe[~vely and seek m:lsimum educ:ltion;ll v~llue for e\.erv cloll;li- espended. Autliorizution to pul-chase sli;111 be PI-o\,ided by the Board. The d i rec~os of schools sli~1ll scwe as purchasing agent for the system-wide ~ L I I - c h u s ~ n g . ' PI-incipals shall serve as pu~-chasin: agents fol- indi\,idual schools.

* ~ ~ 0 1 1 1 1 0 ~ 1 1 1 ~ : ~ ~ c ~ ~ 1 1 [ ~ 1 0 1 ( - 0 ~ 1 ~ [ , > L l c L i (),,lc p

Purchases made by anyone not ~~uthoi-ized by the ~lppl-opnm offici~lls siiall become the pel-son~ll I-esponsibil~tv of the persons malting the purchase agreemen[. The Bo~1l-d w ~ l l not. under any circumst~lnczs. be responsible for payment for any material or supplies purchased by unauchol-ized individuals 01- in an unprescribed manner.

No school shull be obligated to p2y for ;In\ s x l ~ e n ~ ! ~ [ u ~ - e s maile b) a sruclen[ 01- a Le~lchel- or b, an! orlies ? i ? l i j ~ u ! ~ C L L ~ - I ~ L > > ~ i i . 1 ~ i ii ' j i 1 C C c i V C A L L ! \ I ~iicii [ ~ L I I L I ~ I ~ ~ > ~ U I L A C ) i I U I I I L ~ I C 1.11.upc1 ui i I L L G I u ~ . i i c b b [JI I U I \! I C I L ~ C I I

pel-mission 01- ~lr.I-;lngements ;11-e mads \\ ~ t l i tiit p~-lncip~ll

Review: I \ ~ i ~ ~ u a l l y , in January

The Baal-d will purchase 1oc;~Ily heneve ever other zondit~ons a -e cornp~lrable.

The ~ I I - e c t o r of schools must approve [he following pul-chases:

Purchasing

1. a single piece of equipment costin: more than F i \ . i : thousand dollars i S ~.000.00): 2. one that is to be attached to or one t h x r-equll-es alterat~on of the buildins: or 3. one [hat will become 11 permanent fixtul-s.

ROUTINE PURCHASES

2.S05

I ~ ~ : ; L I I ~ L I S ~

DJE

Rout~ne purchases shall include espenditul.es for- juppl~es. sal~lries, and routine expenditures I-equil-ed for the operation of the school system. These eupenditul-es shall be ant~cip:lted ~ l n d PI-ov~ded for In the buclset and will norm:llly be authorized by [lie Board at the besinning of the fiscal year. The dil-ec~ol- of schools shall make all routine purchases w~thout further Board auchorization; however, the Baal-d shall be promptly informed i f any substantial variat~on from budge~ed estimates becomes necessary.

[?2/14/02

I ~ , ~ I G L I

05/13/99 ,

SPECIAL PURCHASES

Special pul-clitlses :\re those which a1-e not I-outine and which may or- may not be speciilic:llly identified by line item in tlie budget. Examples of special pusch:lses are all cupit:lI expenditul-es sucli as for veliicles. buildings, major contl-xts, pul.ch:lses of mulor ecluipment, items Pol- long-tel-m use ~ l n d supplies o f Lln

unusual quantity or nature. All pui-chases in h i s cutegory shall require specific prior Boarcl ~lppr.o\ial on an item-by-item basis. In its appsovul. the Baal-d mu! place consts~lints on tile director of scliools recluir.in5 Boar-d evaluation a n d o r ;lpprov;ll at V ; ~ I - ~ O L I S steps in the psocui-ement pi-ocess. This \vill be clete~.miiied bv [lie Board on an individual basis depending on the natur-e of tlie PI-ocusement action.

EiClERGENCY PURCHASES

Emergency purchases are those which 111-e necessary to ~ l \ ~ e ~ . t h~lz~ll-ds which threaten 1ie;lltIi 01. safety, to pi-otect psopel-ty from damage 01- to L I L ' O ~ ~ ~ i ia jo~. disi-uption ot' eclucuiionsl ~lctivities. If within buduet;lr\. - .

limits ~ l n d deemecl essential, emel-gency pul-chases mlly be made by tlie clisector of schools. Houevel-. i t ' tlie purchase is of sucli significant magnitude as to impact on [lie integriiy of the lbuclset. [lie cli~lirman sli~11I call special 01- emergency meeting of the B o x d to de:ll ~ v i t l i the matter. In any event. tlie Board sli;~ll be advised promptly of a11 emergency pul-chuses.

The director of schools and other employees designated by the Baal-d sliall be ;~utIio~-izeil to act Col- tlis Board in ~lcqui~-ing fedel-a1 surplus property t l i~.ou~li the Tennessee Genel-;\I Ser-vices Dep~~~-tnlc : i t Ii)i. surplus propel-ty and in entering into ag~-eements. eel-tific~ltions mci covenklnts of i.oinpli;lnce conccl-nins the.use of fedel-a1 sul-plus propel-ty.

i Furtker, the director of schools is authorized to purchase any needed items throuzh supplie1-s approved on the state bid list.

1 COOPERATIVE PURCHASING 1 1 The Board. at its option. will join in coope~.; l t i~t pul-ch;ls~ng ivi t l i otiiel- sciiool systems to take xlvantnge 1

Legal Rct'ercnce:


Ru,,ie,r: Annually, 1 in January Bids and Quotations

05/13/99

.All purchases ot suppl~es , materials. eclu~prnent. and iont~.:lctual sel-vices in excess of five thotisand dolI~11-s ($5,000), including those o f incli\/idu:ll schools. sli~iil be based on competitive bicls. These bids shall be solicited by advertisement in 11 newspaper of ~ e n e r a l iircul~ltion witli~n the scliool system. Ho~ve \~er . said newspaper advertisement may be waived by the purchasing ;)gent in Lln emersency. Tlie pu1-chusins ;)pent shall advertise for bids and receive quotation^.^

All purchases of five thousand dollars (55.000) or less) ~ncluding those of individii;ll schools. m;ly be made in the open market without newspaper notice. but shall, whenever possible. be based on at least three ( 2 ' ) competitive bids.

Tlie lo~vest ~ lnd best bid shall be ~lccepted. provided tlie p~i~-cIiase~- reserves tlie l - i ~ h t to I-eject an!! 01- L ~ I I b ~ d ~ "i. d i ~ v p;I.i ui' d ~ i y ~ I G * l i d . ~i d t j l j i ~ ~ L ~ v i ~ . iu c l ~ ~ c t j i iiidi v ~ d L V ~ I I L ~ I 13 v c h i L L ~ C \ I ~ C I I L C ~ uY I C L L ~ U I I ~

relative to the purpose o t [lie purcliase. Any bid may be \vithdr;1~vn prior to the scheduled time for rhe opening of bids. ,Any bid received after the time and date specified shall not be considel-ed.

Thebidder to whom the award is made mlly be I-ecjuil-ed to enter into a written contract

- The practice of splittin? an order or dividing items to be purcliased in order to avoid the use of biddins or other purchasing procedures is PI-oliibited.

ESE;\.IPTIONS FROM CO&IPETITIVE BIDDISG

Contracts For legal services, educational consultants. ~ lnd simil~lr sel-vices by profession~~l persons or groups of high ethic~ll standards shall not be based upon competitive bids but shall be a~varded on ttie basis of recognized competence and integrity.'

The Board shall participate in TSBA's R ~ s k Management Program and will pill-chase insul-ance throush the TSBA Trust without bidding, 11s ~~ut t io~- ized b> law.?

Lezal Rcfcrences:

I . TCA d9-3-303(aj(J); TCA 49-7_-303(~)(4)( ,4 j(B): TC.4 49-2-2061 b j i 3

2. TCA 12-4-!06 3. TC.4 29-30-407


Iieview: .-inuually, in January Requisitions

1 2 2 4 5 6 7 8 9 10 11 12 13 8 1 r L t

15 16 17 1s 19 3 0 2 1 7 3 -- 3 3 24 2 5 3 6 37 3 S 3 9 3 0 3 1 3 3 17

3 3

3 4 3 5 3 6 3 7 3 8 3 9 40 4 1

G P J I ~ I - I L ~

l ' he Board shall des~znate personnel to be respons~blr: tor r n ~ l k ~ n g reqtlis~rions. 1

XI1 approved requisitions wiil be submitted to the purcliasing q e n r (directol- of schools or PI-incipal) on forms provided by the purchasing agent.

The number of each purch;ise order shd l be recorded on the I-equis~tion.

After processing, the original copy of the requisition be filed in the ~1pp1-opr-i~lte p~~rchasing office.

1

. - 1

Cross Rcl'crcnce:

Pul.cii;lse C)I.~PI-s 3.SOS

1

I .Ail purchases made by the school system s h ~ l l be by purchuse order or- lorma1 contract, and no pu~-ch;~se shall be made nor payment :lpproved unless co\.esed b ~ ! an appl-oved puschase order.


Purchase ordel-s will include the follo\vins essentials:

1. A specification which ~ldequu[ely descr~bes to the supp1ie1- tile cli;~r.acte~-is~ics ;lnd the qu~llit\, standards of the item required;

Illonitoring:

Review: Aullually, in January

7. A firm, quoted. ne[ delivered price. wtiene\,e~. possible: and

3. Signatul-e of purchasing agent.

Geilel-111

Dcscr~pror Term:

Purchase Orders and Contracts

I1i.ii1 11"ur Cudc:

7.508

i ,,,,,:

D.JEG

Contl-acts slitlll be made only with sesponsible 5~1pplie1-s \vi[Ii ihe follow in^ cons~der:ltions:

[ssuCtl I ) ; , ~ ~ ,

02/14/02

1 ~ ~ 1 1 ~ 1 1 ~

05/13/99

1 . Tile supplier- has the potenti~ll abili~y ro perrorrn auccessfull~ undel- the [el-ms ~liid conditions of LI

PI-oposed PI-OCLII-emen[;

3. ,A system for contract ~ldminis[riltion shall be maintained to Llssu1.e suppliel- conformance \vi:li

[elms, conditions, and specifications of the contract 01- puschase order, and ro assure adequate and timely follow-up of all p~~rchases :

3 Contracts shall contain such provisions or conditions Lvhich will dllow for administrative. contracti~al. or legal I-emedies in instances where suppliers violate or Sse~lch contract tei-ms, and prov~de for such sanctions and penalties as may be appropriate.

4. All contracts, including those of individual schools. will meet all 1-eq~iiremenrs of stste and fedel-:il laws, rules, and regulation^.^

Legal References:

I . TCA 49-3-303(2)(43; OiclB Circular .A 102-0. (73, 1s). 19 1 . I\)--: Tei~ilessee 11zicnlcil S ' ~ . l ~ o o l UilQ?~rizz . - \ c ~ . o l ~ i l l i i ~ ~ l 'o i ic ; .L l ( i i~ i i ( i l . Si'c:~url 5- 1 I . TCA 40-2-?06( bI(l-)


k1ch order w ~ l l be pl:lced on the bas~s ot qu~ll~t);. . pnce. anti delivery. Past szrvlce will be ~1 factor i f 1111

othel- cotisidei.ations are equal.

No person officially connected with or ernplo!,ed h)' the school system will be an xzent for, or h~l\.e an!. fin~lncial compensation 01- I-ewnrd of an! Ikind from Llny vendor for the s ~ ~ l c of supplies. rn~lre:-~~lls. eclu~prnent 01- sel-vice. '

,Llonlrormg:

Review: .Annually, in .January

Schools shall executc'a \v~-itten ag1-eernent witti \'endors for ~ l l l fund-I-:lisers.' The Llsreement sh~111 include. but not be limited to. the foilowins information:

Ilcscl-~proi Code

3.809

l~t .sc l l l t l s :

D J E I

Uescr~plor Tcrrn:

Vendor Relations

1. The division of profits that I-esult r'rorn tlie L I C ~ I \ i t ? :

2. Pa~rnen t of sales t2.u:

. - 3. Delivery dxe(s) : 1. Package prices 01- otherchar=.es: and

&

5 Scheduled dates of service.

]Ss,lcd D . ~ , ~ . 02/14/02

l \ > , l t . ~ l .

05/13/99

Vendors visitins separate schools shall contact and secure the pel-mission of e x h princip~ll's office prior to vlsiting professional staff members. Vendors' visitations to schools shall not be permitted to interfere ~vitti the normal instructional and learnins process.


Payment Procedures

1 7 - j

4 5 6 7 S 9 10 11 13 13 1 1 ,

L -r

15 16 1 7 1 S 19 3 0 3 1 73 - - 23 24 35 2 6 27 3 8 2 9 30 3 1 32 33 34 35 36 37 3 S 3 9 4 0 4 1

Celul-ill OJfi'ce

l h e dlrector ot schools shall appl-ove a11 claims tor p:l),ment pt-lor to tlie~i- subm~ssion to the Baal-d.1

.AS operatin2 procedul-e, the directos of schools shall present to the Boa1-d each montli ~1 list of bills fol- payment. Tile list will be supportecl by in\;oices :mu \,ouchess.

I~lili~~iill~cll Sc~l~001.s

Schools may obligate themselves for the purchase of zcluipmen~. supplies. 01- services. pl-ov~cled pqments 31-e completed by June 30 of the current school Sae31- 01- a pl~ln fol- future payments has been made by the PI-incipal and ;lpprov?d by [lie Bo~11.d.

1

1 - 1

1 1

- 1

Legal Reference:

I . TC.4 49-2-206( h)( 3)

1


Student Activitv Funds Management

Ihe act~vtty tuncls or euch school shall ~ncludr iltlileric iuid student 0 1 - ~ a n ~ z a t i o n funds ~ l n i l : l r l i otliel- fund belonging to any student group, cl~lss, or acti\,it>:.

Whatever the source, a11 student activity Funds shall be under- the jurisdiction of the Board and under the specific control of the school PI-incipal. Contl-acts \ \ i t 11 fund-raisins ~igencies must comply \ \ , ~ t l i bo~11.d policy and be approved in writing by the director of schools.

Student activity funds shall be deposited i n respective school ~c t iv i ty :Iccounts. PI-oper records o t iAeceIpts 1 and disbursements shall be maint~lined in accor-dance L V I I I I the 'T~IIIICJ.Y.SI ' I ' lilt~'i.ilti1 SC.IIC)OI i-iliji)i-ili

1

A ~ ~ c o l i i z t i i z ~ P01ic)~ 1\4'cli1~i~~l. ' 1 1 1 - . . - . -.

i<C'v'Lii i iL LiiiSLG i"i' > ( j C C i i i C p i i i - ( j c S C i i i - i t ~ i : b' C:ip'i-~dcu ~ - u I . ; i . l L ~ i p i . t i .p"hc . ~ ~ i i i c h h " i i ~ c ( \ \ , I ~ c ' L L I L ~ I L I I I/.CU 1 1 1 1 writing by botli the activity group sponsor ancl the principal.? I I

,An ~lnnual ~ludit o f the account and I-ecords o t all st~iclent activity Funds shall be ~onductecl 3s a pal-t (-if

th6;udit of ail other district funds.j 1 1

-

,Any unencumbe~ed C I ; ~ S S or. activity funds i \ ~ ~ t o m a t ~ c : l l l ~ ~ re\ crr ro tile :enera1 activity Fund of the school 1 when ;i class ~ radua tes or an activity I S discont~nued.

Funds derived from activities sponsored by parent-teacher ~lssociations, parent-teacher or~aniz~i t ions or 1

other suppol-t organizations are not subject to this policy, [inless such funds are in sole custody of [lie 1 ~ c h o o l . ~

Cross Rc!el-enccs:

Campbell County Board Education 2 FISCAL hlILiNL4GEMENT 2 Fiscal Management.pdf · Campbell County...

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Transcript of Campbell County Board Education 2 FISCAL hlILiNL4GEMENT 2 Fiscal Management.pdf · Campbell County...