Finance_Standard_Operating_Procedures.pdf

8/9/2019 Finance_Standard_Operating_Procedures.pdf

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FinanceDepartment

StandardOperatingProcedures

Updated: January2011


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FinanceDepartmentStandardOperatingProcedures

DirectDeposit

Completesignupforminthepayrolldepartmentoffice

Attachavoidedcheckordepositslip

SalesTax

Temple ISD is exempt from paying Texas sales taxes. Accordingly, no expenditures for Texas

salestaxwillbeallowed.

Employeeswhousecreditcardsareresponsibleforensuringthatsalestaxesarenotpaid,and

shoulduseasalestaxexemptionform.

Salestaxesimproperlypaidbyuseofcreditcardsorothermeanswillbetheresponsibilityofthe

employeewhomadethepurchaseandreimbursementwillbeexpectedfromtheemployee.

CreditCards

Creditcardsaretobeusedforintown, immediateneedpurchases. Theymaybecheckedout

fromyourprincipalordirectorwiththeirapproval.

Verifyavailable

balance

prior

to

making

purchases.

Phone

number

is

on

the

back

of

each

card.

ArequisitionmustbeenteredinSAGE/Alioaccountingsoftwarepriortouseofcard.

Creditcardsmaybecheckoutfromthecentralofficeforapprovedlodgingexpendituresforout

oftownseminars/conferences.

NomealsareallowedtobechargedtodistrictMastercards,exceptbytheadministratorwhose

nameisonthecard.

VendorsthatrequireMastercarduse: HEB,WalMart,HobbyLobby,BestBuy

Besuretotakealongasalestaxexemptcertificatetoavoidpayingsalestax

PurchaseOrders

A regular purchase order is the most common method for procuring goods and services. A

purchaseorder,

once

approved,

set

funds

aside

(encumbers)

so

that

they

are

not

spent

on

somethingelsebeforeyourgoodsaredeliveredortheservicestakeplace.

Aregularpurchaseordershouldbeusedforanyitemthatverificationofreceivingisappropriate

before the Business Office pays the vendors invoice. Typically, this would be any receipt of

servicesorphysicalgoods,exceptformagazinesubscriptions,whichrequireprepayment.

Oncegoodsarereceivedorservicesrendered,documentationofreceiptmustbeentered into

SAGE/Alioaccountingsoftwarebeforepaymentcanbereleased.

Deposits/CashReceipts

Checksmaybeacceptedaspaymentforanyschoolrelatedactivity

Anadministratorhasthediscretiontonotacceptchecksascircumstancesmaywarrant

Checksmust

be

processed

in

atimely

manner.

Checks

should

be

dated

with

the

current

date

whenwrittenanddepositedbyTISDwithin14daysofthatdate.

Inordertomeetthistimeline,activityfundsponsors,fundraisingeventssponsors,andothers

shouldmakearrangementstogatherreceiptsfrequentlyandprocessthemfordeposit.

TravelOutofDistrict

AnOutofDistrictTravelAuthorizationisrequiredanytimeanemployeeisexpectedtobeoutof

theDistrictonofficialbusinessformorethanfourhours(whetherthereareanyexpendituresor

not),exceptinthecourseofextracurricularevents,fieldtrips,andsimilaractivities.

Receiptsarerequiredforallexpensespaidand/orreimbursedforatactualcost.


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Employeesmayusetheirownvehicleandobtainreimbursementattherateof$.50/mile.

Employeesareexpectedtocarpooltotheextentreasonableineachcircumstance.

Rentalvehiclesobtainedbytheemployeemaybeused,andTISDwillreimbursetheemployee

basedonthemileageandratethatwouldhavebeenallowedforusingtheemployeespersonal

vehicle.

TISD

will

generally

pay

for

motel/hotel

accommodations

up

to

a

maximum

of

$85

per

night,

per

occupant, not including taxes and similar charges. For accommodations outofstate, the

maximumwillbethefederalperdiemrate.

TravelInDistrict

An InDistrict Travel Authorization form is required when the employee will request

reimbursementfordistrictuseofpersonvehicleexpenses

InDistricttravelreimbursement isnotallowedforanyemployeereceivingavehicleallowance

stipend

NSFChecks

Campusesand

programs

will

be

notified

of

returned

checks

on

aregular

basis.

Checksshouldnotbeacceptedfromthatpersonforany futurepaymentsuntilthecampusor

programreceivesnotificationthattheNSFcheckhasbeenrecovered.

AccountCoding

Amajorpurposeoftheaccountcodestructureistoestablishthestandardschooldistrictfiscal

accountingsystemrequiredbylaw.Althoughcertaincodeswithintheoverviewmaybeusedat

local option, the sequence of the codes within the structure, and the funds and chart of

accounts,aretobeuniformlyusedbyallschooldistricts.

Kronos

All

non

exempt

employees

(Board

approved

staff

positions)

are

required

to

maintain

their

hoursontheKronossystem.

Employeesmustclock in immediatelyatthestartoftheirworkday,eitheronapunchclock,

orbyloggingintoaPCbasedsystem.

Employeesmustclockoutimmediatelyattheendofwork.

Employeesshouldclockoutduringlunchorotherextendedperiodsofbreakintheworkday.

Punches should be made slowly and carefully to avoid errors; the clock should show the

employeenameuponasuccessfulpunch.

Anemployeecanseetheircumulativehoursfortheweekusingtheclock(seepayrollmanager

forinstructions).

Anemployeemustclockinoroutforhimorherself.

Payroll

Eachcampusordepartmentpayrollmanagershouldsendthefollowing information,signedby

theappropriatesupervisor,toPayrollforeachpayperiod:

WeeklytimecardsattachedtotheWeeklyTimeReport

AcopyoftheMissedPunchesLog

Timecardsforotherhourlystaff;and,

AbsencefromDutyFormsandExtraDutyForms.


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PositionInventory

ThePositionInventoryreflectstheauthorizedstaffinglevelforpermanentemployeesforeach

fund,activityandadministrativeareainTempleISD.AnyemployeeofTempleISDnotincluded

onthePositionInventorywillfallintothecategoryofasubstituteemployeeoratemporary

worker.

ThePosition

Inventory

serves

as

the

basis

for

budgeting

and

funding

personnel

costs.

Positions

onthePositionInventorywillbefundedinthebudgetprocessasapartoftheStaffingPlan

budget.

Hires,transfersandterminationsareinitiatedthroughthePositionInventorysystem.

You can access the current position inventory system from the TISD administrative web site

(www.tisd.org,clickonHumanResources, thenAdministrators).Thisdatabase isbeingjointly

maintainedbytheHumanResourcesandtheFinancedepartments.

Therearethreecategoriesofemployees:permanentpositions,substitutes,andtemporary

employees.

Employeesinpermanentpositionscometoworkonaregularbasis,worktwentyormore

hoursper

week,

are

eligible

for

benefits,

and

are

covered

by

TRS.

Crossing

guards

are

the

oneexceptioninthattheyareconsideredpermanentpositionseventhoughtheydonot

meetalltherequirements.

Substitutescometoworkonanasneededbasisbasedondailyneeds.

Parttime/temporaryemployeesarehiredtoworkinparttimepositions.Theiremployment

isstrictlyatwillandsubjecttofunding.

Permanentstaffmayonlybehiredinaccordancewithestablishpoliciesandprocedures.

TheBoardofTrusteesapprovesthepermanentstaffinglevelforTISD. Salariesforthose

positionswillbeinaccordancewiththeCompensationPlanalsoapprovedbytheBoardof

Trustees.

FixedAssets

Itemscosting$500ormorewithusefullivesofatleasttwoyearsareconsideredfixedassets.

Ifmerchandiseisreceiveddirectlyatyourcampusordepartmentthatmeetsthesecriteria,the

followinginformationneedstobesenttotheBusinessOffice:

Descriptionofitem

Make/Model(ifapplicable)

SerialNumber(ifapplicable)

VendorName

PONumber

LocationofItematyouCampus(ex.Library,Room102,etc.) Optional

Ifthe

merchandise

is

received

at

the

Purchasing

Department

first,

they

will

provide

the

necessaryinformationtotheBusinessOffice.

EmergencyAccountsPayableChecks

EnterrequisitioninSAGE

Youwillcontactanyadministratorsontheapprovalchain,inorder,andaskthemtoapprovethe

requisition

ContactMaggieGonzalesandVirginiaSneedto letthemknowtherequisitionnumberandthe

datethecheckisneeded

Lackofplanningdoesnotconstituteanemergency


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NewVendorSetup

ObtainaproperlysignedandcompletedW9formfromthevendor

SendcompletedW9formtoMaggieGonzalesforsetup

Purchasesover$25,000

Purchases

>=

$25,000

but

=$50,000requireBoardapprovalpriortoanycommitment/purchase

WarehouseInventoryRequisitions

Thereare several items carried in inventoryat theTISDWarehouse. It is recommended that

itemscarriedinthewarehousenotbepurchasedfromoutsidevendors.

InventoryitemsarerequisitionedthroughSAGE

Categories include: teaching supplies, custodial supplies, nursing supplies, and special ed

supplies

FacilityRentals

GuidelinesandrentalpricesforuseofdistrictfacilitiesarepostedonthedistrictwebsitewithintheFacilitiessection

CellPhonesDistrictIssued

Districtissuedcellphonesaretobeusedfordistrictbusinesspurposesonly;nopersonaluse

Employeeswithdistrictissuedcellphonesaretokeepthemaccessibleatallreasonabletimes

Vendorvs.EmployeeClassification

Thereisnoonetestthatconclusivelydeterminesifthereisacontractorrelationship.The

followingcriteriaaregenerallythemostrelevant.Iftheprovideroftheservicedoesnotmeet

oneoftheseteststheywouldgenerallynotqualifyasacontractor.

Criteriafor

Contractors:

Doesthepersonprovidetheserviceforothers(outsideofTISD)?

Doesthepersonrequiresupervision?

DoestheproviderworkforTISDatregularlyscheduledtimes?

Doesthepersonprovidehisorherowntoolsanddotheyincurcostsrelatedtotheir

business?

Doesthepersonprovideareportorfinishedworkproductrelatedtotheservice?

FailuretoMeetContractorCriteria=Employee (mustbepaidwithpayrollcheck)

CompTime

Nonexemptemployeesarecompensatedovertimebycompensatorytime(Comptime).Hours

physicallyworked

above

40

hours

in

awork

week

are

overtime/comp

time

hours.

Allovertime/comptimeshallberecordedbytheappropriatePayrollManageronaweeklybasis

ontheemployeescomptimelog.

Anydeviationfromemployeesnormalworkschedulemusthavepriorsupervisorapproval;

includingworkingover40hours.

Itisrecommendedthatcomptimeiskepttoaminimal(lessthan8hours)andemployeesflex

theirhoursduringthesameworkweektoaccumulatenomorethan40hoursperaworkweek.

AConsolidatedComptimelogwillbesubmittedtopayrollattheendofthepayperiod.Thislog

musthaveemployeesignatureandsupervisorsignature.


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SummerPay

SummerPayallows10monthauxiliaryemployeestheoptionofreceivingpartoftheirpayover

thesummermonthsandaftertheChristmasholidayswhentheywouldnototherwisereceivea

paycheck.

AllauxiliaryemployeescoveredunderTRSwhoarenotemployedduring thesummermonths

areeligible.

The employee will be paid 3 checks. The first will be paid the first Friday workday after the

Christmasholiday;thesecondwillbepaidthelastFridayinJune,andthethirdwillbepaidthe

lastFriday in July.The first checkwillbebasedon1/3of theestimatedamount thatwillbe

deductedfortheyear(butnottoexceedtheamountpaidinbytheemployee),andthebalance

willbepaidtotheemployeeequallyinJune&July.

Longevity

Fulltimeemployees,whohaveworkedinfulltimepositions,qualifyforlongevitypayafter6or

morecontinuousyearsofservice.

LongevitypayispaidinNovemberpriortotheThanksgivingHolidaybreak.

InternalAudits

Eachcampusordepartmentissubjecttoaninternalaudit

Items reviewedmay include,butarenot limited to;payroll records,cash receiptanddeposit

records,creditcards,assets,andbudgetvariances.

BoosterClubs/PTOs

GuidelinesarepostedonthedistrictwebsitewithintheFinancesection

Finance_Standard_Operating_Procedures.pdf

Documents

Transcript of Finance_Standard_Operating_Procedures.pdf