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HOLYOKE PUBLIC SCHOOLS

Standard Operating Procedures for theBusiness Office

Prepared March 2013

Superintendent David Dupont

Table of Contents

School Committee Policies, re: Fiscal Management..................................................................................................................................4Fiscal Management Goals.......................................................................................................................................................................4Annual Budget........................................................................................................................................................................................4Budget Planning......................................................................................................................................................................................5Public Budget Hearing............................................................................................................................................................................5Budget Transfer Authority......................................................................................................................................................................5Funding Proposals and Applications......................................................................................................................................................6Bonded Employees and Officers............................................................................................................................................................6Fiscal Accounting and Reporting...........................................................................................................................................................6Audits......................................................................................................................................................................................................6Purchasing Authority..............................................................................................................................................................................7Bidding Requirements............................................................................................................................................................................7Staff Travel Expenses.............................................................................................................................................................................8

Budget Process..........................................................................................................................................................................................10Narrative...............................................................................................................................................................................................10Accounting and Auditing......................................................................................................................................................................12Advisory on School Budgets and Municipal Expenditures..................................................................................................................12Agreement Between the City of Holyoke and the Holyoke Public Schools........................................................................................14For FY13 Indirect Cost Charges...........................................................................................................................................................14

Conduct of Officials/Employees...............................................................................................................................................................15Organizational Conflict of Interest or Self-Dealing (Related Parties)..................................................................................................15Political Contributions..........................................................................................................................................................................16Security of Financial Data....................................................................................................................................................................16Security of School Documents.............................................................................................................................................................17Employee Mileage Reimbursement......................................................................................................................................................17Control Objective..................................................................................................................................................................................17

Accounting Code Structure.......................................................................................................................................................................19Budgetary Account Codes....................................................................................................................................................................19Chart of Accounts- Object Codes.........................................................................................................................................................25Crosswalk between HPS & City Auditor Fund Codes.........................................................................................................................32

Purchasing.................................................................................................................................................................................................43Entering a Requisition..........................................................................................................................................................................44Requisition Status Definitions..............................................................................................................................................................48Bids.......................................................................................................................................................................................................49Procedures.............................................................................................................................................................................................49Submitting Bid Summary Worksheets.................................................................................................................................................50Procedures for Procuring Services for Holyoke Public Schools..........................................................................................................51Specific exemptions from Chapter 30B................................................................................................................................................54Duties At City Hall Purchasing............................................................................................................................................................55

Accounts Payable......................................................................................................................................................................................56Process for Paying Invoices..................................................................................................................................................................56Print a Warrant......................................................................................................................................................................................58Posting a Warrant..................................................................................................................................................................................58Looking up a PO...................................................................................................................................................................................59Checking Invoices.................................................................................................................................................................................60Checking Ordered Item Invoices..........................................................................................................................................................62Checking Contracted Service Invoices.................................................................................................................................................62Checking Out of District Tuition Invoice.............................................................................................................................................63Checking Reimbursements...................................................................................................................................................................63Checking Athletics Invoices.................................................................................................................................................................63Signing Warrants..................................................................................................................................................................................64Sending the Warrants to the Auditors...................................................................................................................................................64Checks...................................................................................................................................................................................................65Vendor Information..............................................................................................................................................................................67Finding a Vendor Number....................................................................................................................................................................69Researching payments of invoices........................................................................................................................................................70

Payroll.......................................................................................................................................................................................................70

General Payroll Information.................................................................................................................................................................70Specific Payroll Procedures..................................................................................................................................................................72Time Sheet Instructions........................................................................................................................................................................73To Input Payroll....................................................................................................................................................................................74Generate Payroll...................................................................................................................................................................................75Miscellaneous Payroll...........................................................................................................................................................................80Void Payroll..........................................................................................................................................................................................81W — 2 Reprinted.............................................................................................................................................................................83Employee Accruals...............................................................................................................................................................................84End Of Year Process.............................................................................................................................................................................85Procedures to Increase Salaries Per Contract.......................................................................................................................................87Mandatory and Voluntary Deductions: Wage Garnishments...............................................................................................................90Leave Forms.........................................................................................................................................................................................96

Munis Clerk..............................................................................................................................................................................................96Student Activity Account......................................................................................................................................................................96General Ledger in Access.....................................................................................................................................................................97Student Activity Funds, Petty Cash Management,...............................................................................................................................98Student Photo I.D. Receipts..................................................................................................................................................................98Ethical Considerations..........................................................................................................................................................................99Revolving Accounts............................................................................................................................................................................103Rental of Facilities..............................................................................................................................................................................104Reconciliation.....................................................................................................................................................................................104

Health Dental and Life Insurance...........................................................................................................................................................105Standard Disability Policy..................................................................................................................................................................105Medicaid.............................................................................................................................................................................................106

School Committee Policies, re: Fiscal Management

Fiscal Management Goals

The quantity and quality of learning programs are directly dependent on the effective, efficient management of allocated funds. It follows that achievement of the school system's purposes can best be achieved through excellent fiscal management.

As trustee of local, state, and federal funds allocated for use in public education, the Committee will fulfill its responsibility to see that these funds are used wisely for achievement of the purposes to which they are allocated.

Because of resource limitations, there is sometimes a temptation to operate so that fiscal concerns overshadow the educational program. Recognizing this, it is essential that the school system take specific action to make sure education remains central and that fiscal matters are ancillary and contribute to the educational program. This concept will be incorporated into Committee operations and into all aspects of school system management and operation.

In the school system's fiscal management, it is the Committee's intent:

1. To engage in thorough advance planning, with staff and community involvement, in order to develop budgets and to guide expenditures so as to achieve the greatest educational returns and the greatest contributions to the educational program in relation to dollars expended.

2. To establish levels of funding that will provide high quality education for the students.

3. To use the best available techniques for budget development and management.

4. To provide timely and appropriate information to all staff with fiscal management responsibilities.

5. To establish maximum efficiency procedures for accounting, reporting, business, purchasing and delivery, payroll, payment of vendors and contractors, and all other areas of fiscal management.

Annual Budget

The annual budget is the financial expression of the educational program of the school department, and it mirrors the problems and difficulties that confront the school system.

The budget then is more than just a financial instrument and requires on the part of the Committee, the staff, and the community orderly and cooperative effort to ensure sound fiscal practices for achieving the educational goals and objectives of the school system.

Public school budgeting is regulated and controlled by legislation, state regulations, and local School Committee requirements. The operating budget for the school system will be prepared and presented in line with state policy and will be developed and refined in accordance with these same requirements.

The Superintendent will serve as budget officer but he/she may delegate portions of this responsibility to members of his/her staff as he/she deems appropriate. The three general areas of responsibility for the Superintendent as budget officer will be budget preparation, budget presentation, and budget administration.

LEGAL REFS.: M.G.L. 71:34; 71:37 and 71:38N

Budget Planning

The Holyoke School Committee will attempt to protect the valid interest of the taxpayers. However, the first priority in the development of an annual budget will be the educational welfare of the children in our schools.

Budget decisions reflect the attitude and philosophy of those charged with the responsibility for educational decision making. Therefore, a sound budget development process must be established to ensure that the annual operating budget accurately reflects this school system's goals and objectives.

In the budget planning process for the school system, the School Committee will strive to:

1. Engage in thorough advance planning, with staff and community involvement, in order to develop budgets and guide expenditures in a manner that will achieve the greatest educational returns and contributions to the educational program in relation to dollars expended.

2. Establish levels of funding that will provide high quality education for all our students.

3. Use the best available techniques for budget development and management.

The Superintendent will have overall responsibility for budget preparation, including the construction of, and adherence to, a budget calendar.

Public Budget Hearing

The School Committee shall hold a public hearing to discuss the yearly budget in accordance with the General Laws of Massachusetts. The notice of such hearing shall be advertised in the newspaper prior to the hearing.

Budget Transfer Authority

In keeping with the need for periodic reconciliation of the school department's budget, the School Committee will consider requests for transfers of funds as they are recommended by the Superintendent.

All requests for line item transfers shall be presented to the Committee in a timely manner so that it may act promptly and expedite financial record keeping for the school system in accordance with Massachusetts General Laws.

http://www.mass.gov/legis/laws/mgl/71-38n.htm

http://www.mass.gov/legis/laws/mgl/71-37.htm


Funding Proposals and Applications

The School Committee will encourage the administration to seek and secure all possible sources of state, federal, and other special funds that will enhance the educational opportunities for the children in our schools.

The Superintendent and/or designee will keep informed of all possible funds available to the school system under the various state and federal programs, and in what manner these funds can best be used in the school system.

The Superintendent and/or designee will be responsible for seeking out and coordinating the development of proposals for all specially funded projects and for submitting the proposals to the Committee for approval.

The Superintendent is authorized to sign all reports for these projects and will be responsible for the proper expenditure of funds received for such projects.

LEGAL REFS.: M.G.L. 44:53A

P.L. 874 Impact Aid

Board of Education 603, CMR 32:00; 34:00

Bonded Employees and Officers

Each employee of the school system who is assigned the responsibility of receiving and dispensing school funds will be bonded individually or covered by a blanket bond. The cost of the bond will be paid by the city.

LEGAL REFS.: M.G.L. 40:5

Fiscal Accounting and Reporting

The Superintendent will be ultimately responsible for receiving and properly accounting for all funds of the school system.

The accounting system used will conform with state requirements and with good accounting practices, providing for the appropriate separation of accounts, funds, and special monies.

The School Committee will receive monthly financial statements from the Superintendent showing the financial condition of the school department. Such other financial statements as may be determined necessary by either the Committee or the administration will be presented as found desirable.

LEGAL REF.: Board of Education 10:00

Audits

An audit of the school department's accounts should be conducted annually. In addition, the Committee may request a private audit of the school system's accounts at its discretion.


http://www.doe.mass.edu/lawsregs/603cmr34.html

http://www.doe.mass.edu/lawsregs/603cmr32.html

http://www.mass.gov/legis/laws/mgl/44-53a.htm

The Committee will consider recommendations made by the auditor for maintaining an efficient system for recording and safeguarding the school department's assets.

Purchasing Authority

Authority for the purchase of materials, equipment, supplies, and services is extended to the Superintendent through the detailed listing of such items compiled as part of the budget-making process.

The purchase of items and services on such lists requires no further Committee approval except when by law or Committee policy the purchases or services must be put to bid.

LEGAL REF.: M.G.L. 30B

CROSS REF.: DJE, Bidding Requirements

Bidding Requirements

All purchases of materials and equipment and all contracts for construction or maintenance in amounts exceeding $25,000 will be based upon competitive bidding.

An effort will be made to procure multiple bids for all purchases in excess of $25,000. When recommending acceptance of a bid, the Superintendent will inform the School Committee whenever possible of the competitive price a reasonable substitute for the item specified.

When bidding procedures are used, bids will be advertised appropriately. Suppliers will be invited to have their names placed on mailing lists to receive invitations to bid. When specifications are prepared, they will be mailed to all merchants and firms who have indicated an interest in bidding.

All bids will be submitted in sealed envelopes, addressed to the Superintendent and plainly marked with the name of the bid and the time of the bid opening. Bids will be opened in public at the time specified, and all bidders will be invited to be present.

The Committee reserves the right to reject any or all bids and to accept the bid that appears to be in the best interest of the school system. The Committee reserves the right to waive any informality in, or reject, any or all bids or any part of any bid. Any bid may be withdrawn prior to the scheduled time for the opening of the bids. Any bid received after the time and date specified will not be considered. All bids will remain firm for a period of 30 days after opening.

The bidder to whom an award is made may be required to enter into a written contract with the school system.

LEGAL REFS.: M.G.L. 7:22A; 7:22B; 30B

http://www.mass.gov/legis/laws/mgl/gl-30b-toc.htm

http://www.mass.gov/legis/laws/mgl/7-22b.htm

http://www.mass.gov/legis/laws/mgl/7-22a.htm

http://z2policy.ctspublish.com/masc/DocViewer.jsp?docid=81&z2collection=holyoke#JD_DJE

http://www.mass.gov/legis/laws/mgl/gl-30b-toc.htm

Staff Travel Expenses

A. Approvals

A.1 All non-emergency requests for travel are to be submitted on the authorized form at least four weeks in advance of the requested travel date.

A.2 All requests must include an estimate of all expenditures (transportation, lodging, meals, registration, and other costs).

A.3 All requests must be accompanied by supporting documentation showing dates, site, sponsoring organization, tentative agenda and so forth and the justification related to the employee's position.

A.4 All requests must be signed by all appropriate building and district administrators indicating both their knowledge and approval.

A.5 The Superintendent of Schools shall be authorized to approve the following requests for travel:

I. In-state travel for district employees who must attend mandated workshops as a condition of their employment, for example, State Department of Education mandated conferences; workshops on program regulations; and so forth. This travel is limited to only those persons directly affected.

II. In an emergency the Superintendent can authorize travel and report within 10 days to the School Committee of such approval.

A.6 The following requests for travel must be approved by the Holyoke School Committee in an open meeting.

I. Superintendent travel to conferences, workshops, seminars, that encompass more than one day in-state or out-of-state.

II. All School Committee travel whether in-state or out-of state.

a. All travel by School Committee will be done on a rotating basis.

III. Out-of-state travel for district employees which is discretionary.

IV. In-state travel for district employees which is discretionary - this travel will be authorized for all personnel by a vote in an open session of the School Committee. No travel request under $200 need be presented to the School Committee for approval.

V. Out-of-state for district employees who must attend mandated workshops as a condition of their employment, for example, U.S. Department of Education Management Conferences for approved grants. Authorization for all personnel must be voted on in an open meeting of the School Committee.

A.7 Within thirty (30) working days upon return from the conference, the conference attendee must submit a written report together with a claim for reimbursement and/or the reconciliation of the cash advance. No claims for payment will be processed without the Conference Report.

A.8 The Conference Report should include the actual agenda, a summary of each workshop attended, the benefits derived from attendance, and a plan for the dissemination of information/knowledge gained.

A.9 Copies of all reports for Administration and School Committee will be submitted to the Holyoke School Committee with referral to the appropriate sub-committee for review and monitoring.

A.10 All conference reports will be maintained in a file at the Main Office

A.11 The Superintendent will file with the School Committee an annual report of conference attendance, to include cost, by district employees, Administration and School Committee at the end of each fiscal year.

B. Expenses

B.1 All funds must be identified within the budget allocations.

B.2 Allowable expenses include:

I. Meals -not to exceed $50.00 per day including tax and tip (15%).

II. Lodging

III. Air travel - coach class

IV. Car travel -at city rate -car pooling is expected for travel when appropriate.

V. Tolls

VI. Parking

VII. Ground Transportation - taxi or car rental when provided for and requested in the initial request form.

VII. Registration

IX. Telephone - one call home per day - usually charged to home phone with payment made after submission of actual telephone invoice.

X. Other - baggage handling at $1.00 per bag, chambermaid at $1.00 per person per night, or other unforeseen costs which must be specified on reimbursement claim.

B.3 All claims for expenses except car mileage must be accompanied by a receipt. No expenditure will be allowed unless documented by a receipt.

B.4 In certain federal travel instances, child care costs may be approved. Such requests must be in accordance with Federal Program Guidelines and approved in advance by the Program Director, Director of State and Federal Programs and the Superintendent.

B.5 District employees on travel for the school district are not allowed to accrue, for personal use, and “frequent flyer points,” for points from other lodging and/or car rental incentive programs. Any and all frequent flyer or other awards (“bumped passenger,” etc.) must be returned to the School Department to be used for other system-wide needs.

B.6 Non allowable expenses include alcohol and entertainment expenditures.

C. Reservations

C.1 After receiving approval for travel, the person{s) approved must submit purchase requisitions for air travel, registrations, and hotel reservations in a timely manner. The attendee is responsible for seeing that all reservations are made. The Main Office does not automatically make reservations. They must be initiated through the regular purchasing procedures.

D. Cash Advances

D.1 Cash advances will be allowed for overnight stays only. All advances must be requested on the appropriate signed forms at least one (1) month in advance.

D.2 All cash advances must be reconciled within thirty {30) working days of return.

D.3 Except in unusual circumstances, staff will not be reimbursed for the difference if they exceed their requested advance.

Budget Process

Narrative

On the fourth Wednesday in January (or in the event of a new term, within five weeks later), the Governor releases his/her proposed state budget. The Department of Education then notifies all school districts of the minimum amount they are required to spend on education. Before the City provides the School Department with its preliminary allocation, the City determines the amount of funds needed to cover the costs that the City pays on behalf of the schools. Items that the City pays from the city-side budget include such things as administrative costs for processing school-related purchasing and financial transactions, operations/maintenance costs for athletic fields, employee benefits, retired employee costs, school choice tuition expense, and charter school tuition expense. Several of the figures used to develop this “city chargeback” for the upcoming year come from the Department of Revenue’s Cherry Sheet. The remaining projections are developed by the Holyoke Public Schools Director of Finance and discussed with the City Auditor in order that they both come to a figure that they agree is a reasonable one. The total of these agreed upon costs is deducted from the total Required Net School Spending amount, and the balance becomes the basis of the School Committee’s projected annual appropriation.

The budget that the City of Holyoke annually provides for the Holyoke Public Schools in net school spending eligible costs is based almost in its entirety on the amount designated by the Department of Elementary and Secondary Education as being the minimum amount required. The exception to this is that the City historically adds to the school department’s budget the revenue amount itemized on the Cherry Sheet that is projected to be received in charter school tuition expense reimbursement.

The City also provides funding for items not included in the Required Net School Spending amount that the State identifies. These items include such things as transportation, crossing guards, administrative office rent, Medicaid claim processing services, and community service costs such as supporting our adult education program. Budget projections for these items are developed by the Director of Finance and reviewed by the City Auditor for reasonableness, and an agreement is made on the amount the City will be asked to provide.

The beginning point for allocating funds to the school programs is determining how the funds are being distributed by the state-approved per pupil foundation budget/required net school spending formula. This formula provides a specific amount of money per student, based on student needs, such as grade level, income level, special needs, regular education versus vocational education, and English language learner instruction. The

enrollment at each of our schools, as filed by the Holyoke Public Schools through the Student Information Management System (SIMS), provides DESE with the information needed to construct the district foundation budget and to determine Chapter 70 aid and spending requirements for the coming year. The Director of Finance analyzes the October 1st census data in order to disaggregate the district-wide foundation budget and construct a foundation budget for each Holyoke school. District-wide expenses such as administrative costs, operations/ maintenance, pupil services, and district-wide curriculum efforts are deducted from each school’s preliminary foundation budget based on its respective share of the total foundation budget.

The state formula, unfortunately, does not adequately provide for employee benefits/other fixed charges and special education costs. The shortfall in FY13 was over $16m in these categories, and has not yet been determined for FY14. The effect of this shortfall is that the use of funds for other purposes is severely limited, resulting in reduced allocations to the schools and other programs. Our goal is to equitably allocate the remaining available funds to the various programs and schools.

Besides the funding provided through the Chapter 70 and required minimum contribution by the City, the Holyoke Public Schools also receives grant funding. Our best estimates are used to project total grant funding by school and district department, and grant-eligible costs requested by budget managers are assigned to these grant funds, with the knowledge that the projections are estimates and that they could increase or decrease when grant awards are actually made.

Our budget process has evolved from being a top-down process to a bottom-up process. Each school principal and district director is responsible for developing and submitting an annual budget. The Director of Finance provides a template on which to submit the budget, which includes a breakdown by DESE function areas (Administration, Instructional Leadership, Classroom & Specialist Teachers; Other Teaching Services, Professional Development, Instructional Materials, Technology and Equipment, Guidance and Psychological, Pupil Services, Maintenance, Employee Benefits & Fixed Charges, Community Services, Fixed Assets, Debt, and Programs with Other School Districts) and their sub-groups. Expenses are further program down by program type (regular, special and occupational education and undistributed), and further by subject area (ELA, Math, Science, etc.) and by specific Special Education programs (Inclusion, Autism, and RISE). Budgeting this way will allow us over time to analyze trends in spending by program area and to help link total costs to program results.

Our process has been evolving. When we began the FY12 budget process, all budget managers were asked to create budget proposals that would address the particular needs of their respective departments/schools and move them forward towards meeting the goals and objectives of their individual school improvement plans, along with the district improvement plan, without being tied to a bottom line budget amount. The intent was to encourage them to think beyond the current level of programming to identify priorities and initiatives that would help in our efforts to best education our students. The budget requests came in several million dollars more than the funding that was available to us. For FY13, all budget managers were asked to include only essential items in their budget requests, and the budgets, again, came in several million dollars more than the funding that was available to us. To match our expenditures to our available funding in each of these years, a major analysis of the proposals was conducted, with school and district goals always in mind. Budget managers, the School Committee, and District administration were all involved in the reduction process. For FY14, a more bottom-line approach will be used.

A budget calendar will be developed to guide the process. The Superintendent, Assistant Superintendent and Director of Finance will meet to identify the portion of available funding to be set aside for district-wide curriculum, administration, other district-wide programs, and a set-aside for school-based needs that are not necessarily identified by the State formula. The remainder of the projected School Committee appropriation will be allocated proportionately to the schools based on the Chapter 70 formula. Once the funding allocations have been determined, a budget template will be provided to each school principal and district budget manager with a bottom-line figure that he/she must meet. Updated salary figures for existing personnel will be included in the templates, with spaces available for additions or changes. Non-personnel line items will have no costs assigned to them. Budget managers will create their budgets from a zero base in this regard, and are free to make proposed additions/deletions to their staff makeup, with room in the template for comments and explanations. Budget managers are asked to identify how their budget requests help them meet improvement plan objectives, compliance requirements, and/or other conditions for school effectiveness.

All budgets are submitted to the Director of Finance, along with a budget narrative. The narrative and detailed budgets are reviewed by the Superintendent and Assistant Superintendent. The district directors will review

school budgets specific to their area to check for duplication of effort and reasonableness. All budget proposals and narratives are presented to the School Committee in writing and in person. School Committee recommendations for changes are discussed and incorporated into the final budget, with decisions on how to incorporate and make room for these changes made by each budget manager. The impacts of any reductions/changes are addressed in presentations.

Once finalized, the budget is adopted and put into place. As needs change throughout the fiscal year, budget managers request budget transfers through the Director of Finance. Any budget transfers that are requested between classifications (personnel versus non-personnel) must be approved by the School Committee. Personnel to personnel or non-personnel to non-personnel transfers can be made by the Director of Finance without School Committee approval. Year-to-date budget-to-actual reports are available in the Munis system at any time, and budget managers are encouraged to monitor them throughout the year. The Finance Office tracks variances in proposed salaries and actual costs due to staff changes to avoid budget shortfalls and to identify any excess funds that become available. Requisitions are reviewed and approved based on available funding. If funding is not available in a particular line item, the budget manager is contacted and a decision is made to eliminate the request, reduce the request, or transfer funds from another line item to cover the cost.

During the budget process for the following fiscal year, a determination is made as to whether a freeze of the existing year’s budget is needed to support the following year’s proposed budget. If found to be necessary, all but necessary expenses will be frozen and all unexpended/unencumbered funds will be incorporated into the new year’s budget.

For FY14, a 5-year Capital Plan has been developed and is being submitted to the City for consideration in its long rage plans for capital investment.

CROSS REF.: GCID, Staff Training, Workshops and Conferences

Accounting and Auditing

Advisory on School Budgets and Municipal Expenditures

The state's Chapter 70 school finance formula sets a net school spending (NSS) requirement each year for each operating school district. Districts report their actual spending on the End of Year Financial Report (EOYR). This report is used by the Department to verify compliance with the NSS requirement.

Most expenditures from the school department's budget count toward meeting the NSS requirement. Notable exceptions include the cost of transporting students to and from school; most capital facility costs; adult education costs; expenditures from grant and revolving funds; and expenditures reimbursed by the state.

In addition to expenditures made from the school department's own budget, certain expenditures made by other municipal departments on behalf of the schools are also reported on the EOYR, and some of these expenditures count toward meeting the NSS requirement. These so-called "municipal charges" fall into three general categories:

Non-discretionary expenses which the city or town is entitled to report and which count toward NSS; Discretionary programs which can only be reported and charged to NSS with the approval of the school

committee; and Expenses which should be reported but which do not count toward NSS.

Examples of non-discretionary expenses that the city or town is entitled to report and that count toward NSS (numbers in parentheses indicate end of year report account numbers):

http://z2policy.ctspublish.com/masc/DocViewer.jsp?docid=134&z2collection=holyoke#JD_GCID

http://www.doe.mass.edu/

Administrative Services (1000)- These include the cost of municipal accounting, auditing, central data processing, central purchasing, employee benefits administration, and other financial services supporting the school department.

There are three methodologies that can be used to determine the share of these costs attributable to the school department:

1. The total school committee appropriation divided by the total amount to be raised as shown on the tax rate recapitulation sheet, multiplied by the cost of administrative services.

2. The "per pupil administrative cost allowance" multiplied by the district's foundation enrollment. The allowance is published annually by the Department in the accounting and auditing section of the school finance webpage.

3. An alternative proration methodology approved by the school committee, the municipality, and the Commissioner of Education.

Costs related to the mayor's or town manager's office, the town counsel's office, and any municipal offices other than those listed above, cannot be included.

Employee Benefits (5100-5250) - The actual costs of pensions, pension assessments and insurance premiums for active and retired school department employees only. Costs for insurance premiums for retired school department employees must be delineated and reported separately, as their eligibility with respect to net school spending is subject to special rules. Employee benefits cannot be charged for municipal employees in other departments providing services to the school committee.

Non-employee Insurance (5260) - The direct premiums for school buildings, grounds, equipment and liability coverage.

Short Term Debt Service(RANS) (5400) - A proration of the actual interest paid for revenue anticipation notes (RANs) to support current school year operations.

Examples of discretionary programs that can only be reported and charged to NSS with the approval of the school committee; these are considered contracted services which the school committee may choose to purchase from other municipal departments:

Library Services (2500)

Health Services (3200)

School Security Services (3600)

Operation & Maintenance of School Facilities (4000)- The direct costs of salaries, supplies, materials and contractual expenses for maintaining school buildings, grounds and equipment. This can include snow removal on school grounds but may not include snow removal on city/town roadways. Major renovation and repair work may only be reported here if the cost per project is less than $100,000. (In some municipalities, responsibility for the maintenance of school buildings is assigned by charter or local by-law to a municipal department.)

Rental/Lease of School Buildings and Non Instructional Equipment (5300) - Expenditures made under the terms of a lease or rental contract undertaken at the request of the school district for buildings or non-instructional equipment. This does not include the cost of capital leases or lease/purchase agreements. In the event of an emergency, the first three years of a long-term lease can be charged here but after three years must be charged as a capital lease in the Fixed Asset (7000) category.

Expenses that should be reported but that do not count toward NSS:

Student Transportation Services (3300) - The cost of providing transportation to public and non public school students once daily to and from school.

Short Term Debt Service (BANS) (5450) - A proration of the actual interest paid on bond anticipation notes (BANs) for bonds and loans used to finance school building maintenance or construction, or textbooks or educational equipment.

Other Fixed Charges (5500) - Cost of bank charges for school department accounts, salaries of crossing guards, cost of public safety inspections, and the cost of claiming Medicaid reimbursements.

Fixed Assets - Includes major renovation and repair work (when the cost of the project is $100,000 or more) (7000) and bond payments (8000).

In the case of regional districts, all of these expenses are typically incurred by the district itself. Municipal charges are permitted only with the express written consent of the regional school committee, where the committee chooses to contract with a member municipality for the provision of specific services.

Detailed information on the various expense categories and their eligibility to meet the NSS requirement can be found in the Department's school finance regulations and guidelines for student and financial reporting.

We strongly urge every district to have a written agreement, signed by the superintendent and by the mayor, town manager, or selectmen, documenting the items which will be reported and charged and, where appropriate, the methodology for determining the costs. Having such an agreement will help avoid disputes and misunderstandings.

If district and municipal officials are unable to agree on the allocation and reporting of any particular expense items, they may request the Department to assist in the resolution of the dispute. The best time to raise such issues is prior to the start of the fiscal year, while budgets are still being developed. When an issue is raised at the end of the year, during the preparation of the end of year report, it is more difficult to make adjustments retroactively. In such cases, particularly in the absence of a written agreement, we will generally require the municipality and district to follow past practice for the year just completed, and look to the new year for implementing any changes.

For further information or assistance on these issues, please contact Jay Sullivan, administrator for school business services, at [email protected] or 781-338-6594.

http://www.doe.mass.edu/news/news.aspx?printscreen=yes&id=6241Last Updated: May 10, 2008

Agreement Between the City of Holyoke and the Holyoke Public Schools

For FY13 Indirect Cost Charges

The City of Holyoke and the Holyoke Public Schools agree to an annual fee for Accounting, Procurement and Treasury office services performed on behalf of the School Department.

The City of Holyoke and the Holyoke Public Schools agree to an annual fee for the Parks and Recreation Department’s upkeep and maintenance of the school park grounds.

The City of Holyoke and the Holyoke Public Schools agree to charge a share of the General Fund Appropriation for the required Retirement Funding based on an allocation of percentage of payroll for all contributing departments.

The City of Holyoke and the Holyoke Public Schools agree to charge for unemployment costs incurred by the School Department. An estimate is used based on prior year usage adjusted for estimates for new fiscal year.

The City of Holyoke and the Holyoke Public Schools agree to charge for the cost of retired teacher health insurance as charged on the Cherry Sheet.

The City of Holyoke and the Holyoke Public Schools agree to charge for the cost of retired City of Holyoke employee’s health insurance. The estimate is based on current enrollments figures provided by the Retirement Board and increase by an estimated premium increase.

The City of Holyoke and the Holyoke Public Schools agree to charge for the cost of Health and Life Insurance for all current school department employees. The cost charged is based on current enrollments in the various plans and any anticipated premium increase.

The City of Holyoke and the Holyoke Public Schools agree to charge for the cost of property and liability insurance based on the relative cost of such insurance for school buildings to the total spent on all city buildings.

The City of Holyoke and the Holyoke Public Schools agree to charge for the cost of Medicare coverage for all employees hired since 1989 at the percentage rate set by the IRS, currently, 1.45% of taxable earnings.

The City of Holyoke and the Holyoke Public Schools agree to charge for the School Choice and Charter Tuition charges from the Cherry Sheets.

The City of Holyoke and the Holyoke Public Schools agree to reimburse the School Department budget for the following Non-Net School Spending items: Transportation, Crossing Guards, Medicaid Billing, HALO Rent, and Administrative Office Rent.

The values of the various agreed-upon items noted above may be found on the attached calculation of the city’s compliance with the State statute’s net school spending requirements.

This instrument will be the entire instrument of understanding between the City of Holyoke and the Holyoke Public Schools. Any changes herewith will be by negotiation of both parties.

___________________________ ______________Mayor, City of Holyoke Date

_______________________________ ______________Vice-Chair, Holyoke School Committee Date

Conduct of Officials/Employees

Organizational Conflict of Interest or Self-Dealing (Related Parties)

The Holyoke Public Schools will follow MGL, Chapter 268A conflict of interest law and disclosure. Additionally, it may not be operated for the benefit of an affiliated or unaffiliated organization or an individual in his or her own

private capacity or individuals related to the Holyoke Public Schools or members of its management, unless the private benefit is considered merely incidental. This private benefit preclusion will extend to the following:

1. Sale or exchange, or leasing, of property between the district and an affiliated or unaffiliated organization or a private or related individual.

2. Lending of money or other extension of credit between an agency and an affiliated or unaffiliated organization or a private or related individual.

3. Furnishing of goods, services, or facilities between the district and an affiliated or unaffiliated organization or a private or related individual except for the rental of district facilities as specified in the Holyoke School Committee Policy Manual.

4. Payment of compensation, unless authorized by the Holyoke School Committee, by the district to an affiliated or unaffiliated organization or a private or related individual.

5. Transfer to, use by, or for the benefit of a private or related individual of the income or assets of the Holyoke Public School unless specifically voted by the Holyoke School Committee.

Thus, the Holyoke Public Schools will be guided by the principle of arms-length standards with all affiliated or unaffiliated organizations or with a private or related individual(s). Related party transactions shall include transactions between a school / district and members of the Holyoke School Committee, administration, employees, related individuals and affiliated companies. Related individuals within the scope of this definition include spouses, parents, children, spouses of children, grandchildren, siblings, father-in-law, mother-in-law, sister-in-law, and brother-in-law of a School Committee member or school district employee.

Political Contributions

No funds or assets of the Holyoke Public Schools may be contributed to any political party or organization or to any individual who either holds public office or is a candidate for public office. The direct or indirect use of any funds or other assets of the Holyoke Public Schools for political contributions in any form, whether in cash or other property, services, or the use of facilities, is strictly prohibited. The Holyoke Public Schools cannot be involved with any committee or other organization that raises funds for political purposes.

1. The following are examples of prohibited activities include the following:

a. Contributions by an employee that are reimbursed through expense accounts or in other ways.

b. Purchase by the school district of tickets for political fundraising events.

c. Contributions in kind, such as lending employees to political parties or using the assets of the Holyoke Public Schools in political campaigns.

Security of Financial Data

1. The district’s accounting software should be reviewed regularly to ensure that only properly authorized individuals, utilizing a security password, can access or modify data.

2. The district’s financial data must be backed up daily to ensure the recoverability of financial information in case or hardware failure. Such back-up shall be stored in a fire-safe area that is properly secured.

3. The Principal shall keep unclaimed paychecks and unclaimed pay statements in a secure location.

4. The Superintendent of Schools or the Superintendent’s designee shall secure all other financial data.

Security of School Documents

Originals of the following district documents are maintained and their presence is verified on a periodic basis.

1. Minutes of School Committee Meetings

2. Agreements

3. Leases

4. Insurance Policies

5. Vendor Invoices

6. Grant and Contract Agreements

7. Fixed Asset Inventory List

Employee Mileage Reimbursement

1. All employees are reimbursed at the standard mileage rate per mile as determined by the Internal Revenue Service for use of their own vehicle for business related travel or at the rate per mile negotiated through the collective bargaining process. In addition, parking fees and tolls paid are reimbursable if supported by receipts.

2. All employees requesting such mileage reimbursement are required to furnish an expense reimbursement form containing the destination of each trip, its purpose, and the miles driven,

3. Receipts for any parking fees or tolls paid must be attached to the travel report.

4. Reimbursement requests must be made within the fiscal year during which the expenses were incurred. Failure to submit reimbursement requests prior to the close of a given fiscal year will result in no reimbursement.

Control Objective

To support effectively the preparation of the annual budget and its periodic review.

Major Controls

a. Budget Process

The building administrators develop budget requests utilizing input from their faculties and School Councils. These requests shall include requests for operating budgets and for warrant articles. The budgets are submitted to the Finance Director for Holyoke Public Schools. After compilation of the requests, the Finance Director for Holyoke Public Schools shall forward them to the Superintendent for initial approval.

b. Internal Accounting Controls

Accuracy and completeness of the budget and projections

Procedures

a. In preparation of the annual operating and capital budgets, the building administrators consult with faculty members and his/her School Council. Requests for additional resources and / or significant programmatic changes shall be submitted in priority order.

b. Building administrators shall meet with the Superintendent and Finance Director for Holyoke Public Schools to discuss the initial requests.

c. The Finance Director for Holyoke Public Schools shall prepare the initial budget request, compiling the requests from the district administrators.

d. The Finance Director for Holyoke Public Schools shall submit this preliminary budget request to the Superintendent for consideration.

e. After consultation with the School Committee, the Superintendent will adopt a final budget request to be submitted to Town Meeting for approval.

f. The Finance Director for Holyoke Public Schools will enter the budget approved by Town Meeting.

M.G.L. Ch 268A – Conduct of Officials, Employees

Accounting Code Structure

Budgetary Account Codes

ACCOUNTING CODE STRUCTURE

SEGMENT 1 SEGMENT 2 SEGMENT 3 SEGMENT 4SEGMENT

5 SEGMENT 6 SEGMENT 7SEGMENT

8

FUND FUNCTION DEPT ACTIVITY CATEGORY TYPE GRADEPROGRA

M - OBJECTXXX XXX XXXX X XXX X X XX

EXAMPLES

001 GEN FUND 300 SCHOOLS 0000 DISTRICT SEE BELOWSEE

BELOW SEE BELOW 0 PRE-KSEE

BELOW SEE

201 RTTT 0003 METCALF 1 ELEMSECTION

305 TITLE I 1015 McMAHON 2 MIDDLE ON

400 PERKINS 1025 MORGAN3

SECONDARY OBJECT

1040 KELLY9

UNGRADED CODES1045 WHITE

1055 SULLIVAN1060 DONAHUE

2310 PECK2520 CFE3505 HHS

3605 DEAN

ACCOUNTING CODE STRUCTURE - HPS ORGANIZATION CODES - GRANTS

IDENTIFIER FUND DEPARTMENTEXTENSIO

NX XXX XXXX XXXXX

EXAMPLES…G 108 - TITLE III 3605 FED13

140 - TITLE II A 3605 FED13230 - MA GRAD 3605 FED13305 - TITLE I 3605 FED13400 - PERKINS 3605 FED13597 - ACADEMIC SUPPORT SERVICES 3605 STA13625 - ACDEMIC SUPPORT - SUMMER 3605 STA13632 - ACADEMIC SUPPORT SERVICES 3605 STA13767 - SCHOOL REDESIGN 3605 FED13

0000 = DISTRICT

ORGANIZATION CODE STRUCTURE

SEGMENT 4 SEGMENT 5 SEGMENT 6 SEGMENT 8LOCATION ACTIVITY CATEGORY TYPE PROGRAM

X X XXX X XX

J = DEAN 1 = PAYROLL 145 = ADMIN TECHNOLOGY1 = REGULAR

ED 00 KINDERGARTEN2 - EXPENSE 220 = PRINCIPAL'S OFFICE 2 = SPED 13 INCLUSION3 = CAPITAL 222 = CURR LEADERS - BLDG LEVEL 3 = ELE/ELL 15 BIG4 = GRANTS 225 = NON-INSTR BLDG TECH 4 = OCC ED 16 ICE

230 = CLASSROOM TEACHERS 9 - UNDISTRIB 17 LATENCY233 = PARAPROFESSONALS 18 RISE234 = TEACHER SPECIALISTS 20 ART236 = TEACHER'S P.D. DAYS 25 BUSINESS

237 - PROF DEVEL - SUBSTITUTES 26 FUNCTIONAL238 - P.D. STIPENDS, EXP 31 AUTISM

239 - SUBSTITUTES 35ENG LANGUAGE ARTS

240 - TEXTBOOKS 37 SCIENCE241 - INSTR MATERIALS 42 HEALTH242 - INSTR EQUIPMENT 50 LIBRARY

244 - OTHER INSTR SERVICES 52 MATH245 - CLASSROOM INSTR TECH 53 WORLD LANGUAGE246 - GEN SUPPLIES- INSTR USE 57 PHYS ED

247 - INSTR HARDWARE - LIBRARIES 59 MUSIC248 - INSTRUCTIONAL SOFTWARE 60 OTHER

250 - LIBRARY/MEDIA SALARY 67 SOCIAL STUDIES270 - GUIDANCE SERVICES 70 ROTC

272 - TESTING & ASSESSMENT 71 DIESEL310 - ATTENDANCE/OUTREACH 72 AUTO BODY

320 - HEALTH SERVICES 73 AUTO REPAIR340 - FOOD SERVICES 74 CARPENTRY

352 - OTHER STUDENT ACTIVITIES 75HEALTH ASSISTANTS

360 - SCHOOL SECURITY 76 COSMOTOLOGY410 - CUSTODIAL SERVICES 78 ELECTRICAL

910 - TUITION, MA PUBLIC SCHOOLS 80 CULINARY82 GRAPHIC COMM84 MACHINE SHOP85 BLDGS & GROUNDS86 METAL FAB87 CARPENTRY96 DATA TECH

99NON-DEPARTMENTAL

ORG CODES A*11 CURRICULUM - EARLY CHILDHOOD EDUCATIONA*36 CURRICULUM - ENGLISH LANGUAGE EDUCATION & COMPLIANCEA*39 CURRICULUM - GRANTSA*63 CURRICULUM - HUMANITIESA*52 CURRICULUM - MATHA*37 CURRICULUM - SCIENCEA*49 CURRICULUM - TECHNOLOGYA*42 CURRICULUM - HEALTHA*57 CURRICULUM - PHYS ED

7* CURRICULUM - MUSIC and ART

B*720* Y*C * D * B*141* B*600* B*142* 0*B*550* B*230* F*B*510* Z*I * 8 * 4 * B*239* B*121* H*

M* J* K* L* P* U* V* W* X* 1

* 9*

ADMINISTRATIVE RENT ANNUITANTS

ASSISTANT SUPERINTENDENTATHLETICS

BUS

INESS & FINANCE COMMUNITY SERVICES HUMAN RESOURCES INSURANCE

MEDICAIDNEGOTIATIONS and LATERAL MOVES OPERATIONSRETIREMENT CREDIT SCHOOL COMMITTEE SCHOOL HEALTHSPECIAL EDUCATION STUDENT SERVICES

SUBSITTUTUES - LONG TERM AS NEEDED SUPERINTENDENTTECHNOLOGY

CENTER FOR EXCELLENCEDEAN TECH DONAHUE HOLYOKE HIGH

KELLYMcMahon METCALF MORGAN PECKSULLIVAN

PROGRAMS*20 ART*35 ELA*42 HEALTH*50 LIBRARY*52 MATH*59 MUSIC*60 OTHER*57 PHYSICAL EDUCATION*61 READING*37 SCIENCE*67 SOCIAL STUDIES*49 TECHNOLOGY*53 WORLD LANGUAGE

*31 AUTISM*15 BIG*26 FUNCTIONAL*16 ICE*13 INCLUSION*40 LANGUAGE BASED*17 LATENCY*18 RISE

*72 AUTO BODY*73 AUTO REPAIR/DIESEL*87 CARPENTRY*76 COSMOTOLOGY*80 CULINARY*96 DATA TECH/NETWORKING*78 ELECTRICAL*82 GRAPHIC COMMUNICATION*75 HEALTH ASSISTANCE*84 MACHINE SHOP*86 METAL FAB*99 UNALLOCATED

Chart of Accounts- Object Codes

CHART OF ACCOUNTS - OBJECT CODES

Object Description51000 TEACHERS51070 TRANSLATOR51106 MENTORS51107 PROJECT MANAGER51108 CASE MANAGER51110 TEACHERS SALARIES51114 SPECIALIST TEACHERS51115 INST COORDINATORS

51116TEACHERS-MEDICAL/THERAPEUITC

51117TEACHERS-LIBRARIAN/MEDIA SPEC

51118PROJECT COORDINATOR/MANAGER

51119 GUIDANCE SALARIES51120 ADMINSTRATORS SALARIES51121 Enrichment Instructors51122 Student Advisor51123 Tutor Assistant51124 TUTORS51125 FAMILY LIAISON51126 INTERVENTIONIST51127 SITE COORDINATOR51128 SITE ASSISTANT51130 SUBSTITUTE SALARIES51131 PARENT COORDINATOR51134 FACILITATOR51140 AIDES/PARAPROFESSIONALS51142 OUTREACH PARA

5114SAFTER SCHOOL SES STUDENT SUPP

511SS SES TEACHERS51200 COACHES51201 YOUTH ADVOCATE

51210 PROFESSIONAL SALARIES51220 CLERICAL SALARIES51224 DATA CLERK51225 OTHER CLERICAL51226 TECHNOLOGY CLERK51230 CAFETERIA SALARIES51240 CUSTODIAL SALARIES51241 SUMMER CUSTODIAN51245 CRAFTSMEN SALARIES51310 OTHER SALARIES51314 ATHLETIC CONTEST STAFF51315 ATHLETIC OFFICIALS51316 ATHLETIC TIMERS51320 OVERTIME51332 Other Salaries51381 SATURDAY SCHOOL-CUST OT51410 TECHNICAL SALARIES51411 TECHNICAL CO-OP WAGES514SS SES Site Coordinator51500 CROSSING GUARDS51700 CITY RETIREMENT51740 MASSACHUSETTS RETIREMENT51780 HEALTH INS - MEMO ONLY51800 CONTINGENCY-PERSONNEL51811 SATURDAY SCHOOL STIPENDS51812 SUMMER SCHOOL STIPENDS

51813BEFORE/AFTER SCHOOL STIPENDS

51814SATURDAY SCHOOL -VOC STIPENDS

51993 NURSES STIPENDS51994 STUDENT STIPENDS51995 BSM/LAS LINKS TESTERS51996 ELL LIAISONS51997 SUPPORT STAFF STIPENDS51998 ADMIN STIPENDS51999 TEACHER'S STIPENDS52300 UTILITIES52350 TELEPHONE52400 REPAIRS/MAINT SERVICES52700 RENTAL/LEASE

52710 RENTAL/LEASE EQUIPMENT52720 RENTAL OF FACILITIES53000 CONTRACTED SERVICES53001 SUPERINTENDENT SEARCH53002 SUPPLEMENTAL SERVICES

53003MEDICAID CONTRACTED SERVICES

53004EMPLOYEE ASSISTANCE PROGRAM

53005 SERVICE CONTRACTS53006 SCHOOL PHYSICIAN53007 MONITORS53008 SNOW REMOVAL53009 PLAYGROUND MAINTENANCE53010 ACCREDITATION53011 PEST MANAGEMENT53012 ELEVATOR SERVICE53013 ALARM MONITORING53014 FIRE ALARM SERVICES53015 VEHICLE MAINTENANCE53016 PARKING FEES53020 MEDIATION53022 LEGALSERVICES - GENERAL53025 NEGOTIATOR

53030INSTRUCTIONAL STAFF DEVELOPMNT

53031 ATHLETIC CONTEST STAFF53032 ATHLETIC OFFICIALS53033 ATHLETIC TIMERS53035 STAFF DEVELOPMENT53038 TRAINING-STUDENT ATHLETES

53040ATTENDANCE/SCHEDULING/GRADING

53050 POLICE/RADIO/SECURITY53055 FIRE DEPT COVERAGE53060 POLICE/RADIO/SECURITY53070 TRANSLATING53075 TRASH REMOVAL53080 HAZARDOUS WASTE REMOVAL53090 WORKSHOP PRESENTERS53200 TUITION:NON-PUBLIC

53210 TUITION:MA PUBLIC SCHOOLS53215 TUTION:OUT OF STATE SCHOOLS53220 TUTION: HOME/HOSPITAL53225 TUITION-COLLABORATIVES53300 REGULAR TRANSPORTATION53301 IN-DISTRICT TRANSPORTATION53302 REGULAR TRANSP-PVTA53303 TRANSP-CONNECTIONS MATCH53304 WINTER BUSING53305 TRANS-MCKINNEY/VENTO53310 NON-PUBLIC TRANSPORTATION53320 SPED TRANS - MINI VANS53321 SPED-W/C TRANS53322 SPED TRANS - VANS53323 SPED TRANS -OTHER SVCS53325 SPED RES TRANSPORTATION

53330SPED-3RD PARTY TRANSPORTATION

53335 CHARTER TRANSPORTATION53340 ATHLETIC TRANSPORTATION53345 SPED SUMMER/YR ROUNDS53410 POSTAGE53420 ADVERTISING/PRINTING53422 ADVERTISING53424 PRINTING53599 TRANSLATING53800 OTHER STUDENT ACTIVITY53805 FIELD TRIPS53810 PARENT COUNSEL53820 PARENT GROUP53830 UNIFORM53840 OTHER INDIRECT COST53850 OTHER COSTS

54200SUPPLIES (NON-INSTRUCTIONAL)

54203 MEDICAID SUPPLIES54205 NURSING SUPPLIES54210 COPIER SUPPLIES54211 COPIER PAPER54215 COMPUTER PAPER54220 GRADUATION SUPPLIES

54300 HEAT/PLUMBING/AC SUPPLIES54310 PAINT & SUPPLIES54315 R&M-GENERAL SUPPLIES54330 ELECTRICAL SUPPLIES54340 CRAFTSMEN SUPPLIES54500 CUSTODIAL SUPPLIES54501 SUPPLIES/TECH.HARDWARE54600 GROUNDSKEEPER SUPPLIES54700 GAS/OIL SUPPLIES54900 FOOD SUPPLIES & MATERIALS549SS FOOD SUPP & MATERIALS SES

55100TEXTBOOKS/WORKBOOKS/MEDIA

55110 LIBRARY BOOKS55120 TESTING MATERIALS55130 INSTRUCTIONAL MATERIALS55135 INSTRUCTIONAL EQUIPMENT55140 GENERAL SUPPLIES

55145OTHER INSTRUCTIONAL SERVICES

55150 TRAINING MATERIALS55155 STUDENT AWARDS553SS SES Instructional Materials555SS SES Bus Transportation55800 COMPUTER SOFTWARE55801 COMPUTER SUPPLIES55803 SOFTWARE LICENSES55805 SUBSCRIPTIONS55809 NETWORKING55810 COMPUTER HARDWARE55815 COMPUTER SUPPLIES55850 SUBSCRIPTIONS55860 PETTY CASH56100 EQUIPMENT/FURNITURE

56200NON-INSTRUCTIONAL EQUIPMENT

56900 REFUND UNEXPENDED GRANT57100 INSTATE TRAVEL-SUPERVISORY57110 INSTATE TRAVEL57120 INSTATE TRAVEL OTHER57130 TRAVEL IN-CITY

57200 OUT OF STATE TRAVEL

57210OUT OF STATE TRAVEL INSTRUCT

57220 OUT OF STATE TRAVEL OTHER57300 DUES AND MEMBERSHIPS57305 ENTRY FEES57400 INSURANCE PREMIUMS57500 AFTER SCHOOL PROGRAMS

57505SUMMER SCHOOL CONTRACT SRVC

57550 SUMMER SCHOOL57609 DUES57800 CONTINGENCY57850 VANDALISM/ACCIDENT

57855SCHL COMMITTEE LIABILITY AWARD

57860 W COMP SETTLEMENTS57919 TUITION58000 CAPITAL OUTLAY58100 CAPITAL LAND58200 CAPITAL BUILDINGS58400 CAPITAL IMPROVEMENTS58500 CAPITAL EQUIPMENT

58510CAPITAL EQUIPMENT COMPUTER

58900 CAPITAL PROJECTS59000 DEBT SERVICE59100 DEBT SERVICE5TRAN TRANSFER OUT

ACCOUNTING CODE STRUCTURE - HPS ORGANIZATION CODES - GRANTS

IDENTIFIER FUNDX XXX

EXAMPLES…G 108 - TITLE III

140 - TITLE II A230 - MA GRAD305 - TITLE I400 - PERKINS597 - ACADEMIC SUPPORT SERVICES625 - ACDEMIC SUPPORT - SUMMER632 - ACADEMIC SUPPORT SERVICES767 - SCHOOL REDESIGN

Crosswalk between HPS & City Auditor Fund Codes Account Number Report

Access No Text16 Classification Title

Auditor No

002 000-11 L Bonds Cash receipts (Mass Rehab)011 001-1 A-01 City Appropriation Personnel Services-51101 13001012 001-2 A-01 City Appropriation Expenses-57000 13002

013 001-3 A-01 City AppropriationSchool Capital Outlay-58000(Capital Outlays) 13003

09R 003- B-01 Federal Grants School Roofs Reconstruct S30009A 005- C Athletics Receipts Athletics S00509B 005-AD C Athletics Athletic Receipts-Advertising S00509E 006- F Non Res. Tuition Revolv. Acct. Non - Resident Tuition Revolving Account S006186 006-01 F Non Res. Tuition Revolv. Acct. SCHOOL CHOICE S006167 006-DE F Non Res. Tuition Revolv. Acct. Non-Resident Tuition Rev. Acct.-Dean Tech S006168 006-WH F Non Res. Tuition Revolv. Acct. Non-Resident Tuition Rev. Acct.-E.N.White S006

09F 008-G Receipts Summer School/Extended Day

Summer School/Extended Day Revolving Account S008

09S 008-SPG Receipts Summer School/Extended Day

Summer School/Extended Day Rev Acct-Sped Summer S008

09W 008-WHG Receipts Summer School/Extended Day

Summer School/Extended Day Rev Acct-E.N. White S008

09C 009- D Receipts - Arts Works & Products Receipts-Culinary Arts-Work & Prod S009

09D 009-2E Sales Tax - Culinary Arts / Commercial Foods Culinary Arts - Sales Tax Arts/Comm. Prod. S009

017 009-AB D Receipts - Arts Works & Products Auto Body Works and Products S009032 009-AR D Receipts - Arts Works & Products Auto Repair Works & Products S009025 009-CA D Receipts - Arts Works & Products Carpentry Works & Products S009024 009-CO D Receipts - Arts Works & Products Cosmetology Works & Products S009022 009-CU D Receipts - Arts Works & Products Culinary Arts Works & Products S009023 009-DE D Receipts - Arts Works & Products Diesel Works & Products S009217 009-EL D Receipts - Arts Works & Products Electrical Tech Works & Products S009033 009-GA D Receipts - Arts Works & Products Graphic Arts Works & Products S009028 009-ME D Receipts - Arts Works & Products Metal Fabrication Works & Products S00909G 010- H Receipts - School Lunch Program Receipts School Lunch Program S010

09J 014-1 K Rental/Facilities Revolving Accts.Rental.Facilities Revolving Account Sullivan S014

138 014-9 K Rental/Facilities Revolving Accts.Rental/Facilities Revolving Account E.N. White S014

09P 014-J K Rental/Facilities Revolving Accts.Rental/Facilities Revolving Account Dean Tech. High S014

09O 014-K K Rental/Facilities Revolving Accts.Rental/Facilities Revolving Account Donahue School S014

09L 014-L K Rental/Facilities Revolving Accts.Rental/Facilities Revolving Account Holyoke High S014

09K 014-P K Rental/Facilities Revolving Accts.Rental/Facilities Revolving Account Kelly School S014

09N 014-U K Rental/Facilities Revolving Accts.Rental/Facilities Revolving Account McMahon School S014

09H 014-V K Rental/Facilities Revolving Accts.Rental/Facilities Revolving Account Metcalf School S014

09I 014-W K Rental/Facilities Revolving Accts.Rental/Facilities Revolving Account Morgan School S014

09M 014-X K Rental/Facilities Revolving Accts.Rental/Facilities Revolving Account Peck Mdl. School S014

018 018- A-03 Theft/Damage Restitution Theft Damage Restitution S017019 019- A-02 Schools Workers Comp Peluyera Sch Wrk Comp S885103 107- B-03 Other Grants/Revolving Accts Healthy Choices BC/BS #107 S175

073 108-09 B-01 Federal GrantsTitle III EngLanAquis-LEP Support #180/#108 FY2009 S235



063 108-12 B-01 Federal GrantsTitle III ELL-LEP Support #180/#108 FY2012 S235

237 108-13 B-01 Federal GrantsTitle III ELL-LEP Support #180/#108 FY2013 S235

223 109-12 B-01 Federal GrantsTitle III ELL-LEP Support FY11 C/O 109 FY2012 S235

208 140-08 B-01 Federal GrantsTitle II-Part A Teacher Quality #140 FY2008 S212





236 140-13 B-01 Federal Grants Title II-Part A Teacher Quality #140 S212

FY2013

115 141-09 B-01 Federal GrantsTitle II-Part A Teacher Quality #141 FY08 C/O FY2009 S212

166 141-10 B-01 Federal GrantsTitle II-Part A Teacher Quality #141 FY09 C/O FY2010 S212

060 146-08 B-01 Federal GrantsTech. for Data Driven Decisions #146/#164 FY2008 S208

085 148-12 B-01 Federal Grants Title III ELL Summer #148/#184 FY2012 S235230 148-13 B-01 Federal Grants Title III ELL Summer #148/#184 FY2013 S235

057 160-09 B-01 Federal GrantsTitle II-Part D Enhanced Educational Tech #160 FY2009 S236



140 161- B-03 Other Grants/Revolving Accts Attorney General Score #161 S161225 164- B-03 Other Grants/Revolving Accts E.N. White School Garden 4/1-9/15/12 #164 S164

187 166- B-03 Other Grants/Revolving AcctsYouth First Teen Pregnancy Prevention #166 9/30/11 S166

020 169- B-03 Other Grants/Revolving Accts Davis Foundation-Pre-K-Supplies #169 S196107 171- B-04 Commonwealth Grants Foundation Reserve Award Sch/Comm S171227 181- B-03 Other Grants/Revolving Accts Reading is Power (HCC) #181 Ends 6/30/13 S181

124 182- B-03 Other Grants/Revolving AcctsHealthy Communities Grant CDH #182 3 Yr. Grant S182

201 184- B-03 Other Grants/Revolving Accts MCC Creative Schools Program #184 S184244 184-SK B-03 Other Grants/Revolving Accts STARS-MCC Resid. Kelly #184SK FY2013 S184

245 184-SS B-03 Other Grants/Revolving AcctsSTARS-MCC Resid. Sullivan #184SS FY2013 S184

079 186-03 B-03 Other Grants/Revolving AcctsEnergy Conservation (D.O.E.R.)Grant #186 FY2003 S186

014 186-04 B-03 Other Grants/Revolving AcctsEnergy Conservation (D.O.E.R).Grant #186 FY2004 S186

117 191-08 B-04 Commonwealth GrantsUniversal Pre-K Assessment Planning #190/#191 FY2008 S169

146 192- B-03 Other Grants/Revolving Accts ROTC-Dean Tech S215088 192-PR B-03 Other Grants/Revolving Accts ROTC-Dean Tech Payroll S215175 193- B-03 Other Grants/Revolving Accts NEA-Easy Reader Books-Peck #193 S193081 195-04 B-03 Other Grants/Revolving Accts Noyce Foundation Grant #195 FY2004 S195084 196- B-03 Other Grants/Revolving Accts Davis Foundation-Links to Learning #196 S196048 196-PE B-03 Other Grants/Revolving Accts Davis Foundation-Peck School Model #196 S196

120 198- B-03 Other Grants/Revolving AcctsRealizing Our Potential-Holyoke Chamber #198 S197

184 201-11 B-01 Federal Grants Race To The Top 1stYr #201 FY2011 S228090 201-12 B-01 Federal Grants Race To The Top 2ndYr #201 FY2012 S228229 201-13 B-01 Federal Grants Race To The Top 3ndYr #201 FY2013 S228040 202-13 B-01 Federal Grants RTTT Prog. 3.8 KEA Pilot #202 FY2013 S228095 206- B-01 Federal Grants Indirect Cost #206 S206037 207- B-03 Other Grants/Revolving Accts Public Law - 874 #207 S207181 209-12 B-01 Federal Grants RTTT Wraparound Zone #209 FY2012 S228234 209-13 B-01 Federal Grants RTTT Wraparound Zone #209 FY2013 S228

162 215-10 B-01 Federal GrantsFull Service Community School Pilot #215 FY2010 3YR S153

110 215-11 B-01 Federal GrantsFull Service Community School Pilot #215 FY2011 3YR-2nd S153

101 215-12 B-01 Federal GrantsFull Service Community School Pilot #215 FY2012 3YR-3rd S153

204 217-08 B-04 Commonwealth GrantsW.I.A. Summer Youth Program #217 FY2008 S216

041 217-09 B-04 Commonwealth GrantsW.I.A. Summer Youth Program #217 FY2009 S216

030 217-10 B-04 Commonwealth Grants W.I.A. #217 FY2010 S216039 217-11 B-04 Commonwealth Grants W.I.A. #217 FY2011 S216145 217-12 B-04 Commonwealth Grants W.I.A. #217 FY2012 S216238 217-13 B-04 Commonwealth Grants W.I.A. #217 FY2013 S216

112 220-10 B-04 Commonwealth GrantsSupport/Underperforming District #220 FY2010 S191



173 221-10 B-04 Commonwealth GrantsSupport Underperforming District #221/220 FY2010 S191

242 221-13 B-04 Commonwealth GrantsSupport/Underperforming District #221/#220 FY2013 S191

191 230-12 B-01 Federal GrantsMASSGRAD Initiative #230 FY2012 3Yr-2nd S223

074 230-13 B-01 Federal GrantsMASSGRAD Initiative #230 FY2013 3Yr-3rd S223

044 233-09 B-04 Commonwealth Grants SDA-ABE #233 FY2009 (HCTC) S233135 233-12 B-04 Commonwealth Grants SDA-ABE #233 FY2012 (HCTC) S233

075 233-13 B-04 Commonwealth Grants SDA-ABE #233 FY2013 (HCTC) S233

058 240-09 B-02 Special Education GrantsSpecial Education Entitlement-Fed #240 FY2009 S209




218 245-12 B-01 Federal Grants 21st Century SPED #245 FY2012 S240155 245-13 B-01 Federal Grants 21st Century SPED #245 FY2013 S240214 246-13 B-01 Federal Grants 21st Century Sped Add #246-012 FY2013 S240089 247-0 B-04 Commonwealth Grants SPED-Circuit Breaker Reimbursement S247021 251- B-03 Other Grants/Revolving Accts Laura Bush Foundation Grant #251 S251

148 252-11 B-03 Other Grants/Revolving AcctsChartwells Nutrition/Wellness FY11 (1 of 3yr) S252

185 254- B-03 Other Grants/Revolving Accts Lowe's Toolbox For Ed.-Donahue #254 S254226 254-21 B-03 Other Grants/Revolving Accts Lowe's Toolbox For Ed.-Connections #254 S254221 254-DE B-03 Other Grants/Revolving Accts Lowe's Toolbox For Ed.-Dean #254 S254

212 256- B-03 Other Grants/Revolving Accts Target Early Childhood Reading Grant #256 S256

243 257-13 B-03 Other Grants/Revolving AcctsMLSC Life Science Equipment #257 FY2013 1 of 5yr S257

100 260-11 B-01 Federal Grants Education Jobs Program #260/206 FY2011 S183047 260-12 B-01 Federal Grants Education Jobs Program #260/206 FY2012 S183

083 262-09 B-02 Special Education GrantsSped Early Childhood Allocation #262 FY2009 S222





164 264-10 B-02 Special Education GrantsSped-Pre-K/K Curriculum Development #264 FY2010 S219

193 264-12 B-02 Special Education GrantsSped Pre-K/K Curriculum Development #264 FY2012 S219

108 271-10 B-04 Commonwealth Grants W.I.A.-ARRA #271 9/30/09 S216

190 271-11 B-04 Commonwealth Grants W.I.A.-ARRA #271 8/27/10 S216

134 272-10 B-04 Commonwealth GrantsWIA ARRA/Byrnes Youth Jobs 6/30/10 #272 FY2010 S216

121 274-12 B-02 Special Education Grants SPED Program Improvement #274 FY2012 S243

169 274-13 B-02 Special Education Grants SPED Program Improvement #274 FY2013 S243152 302-08 B-01 Federal Grants Title V Innovative Programs #302 FY2008 S204068 304-07 B-01 Federal Grants Even Start #304 FY2007 S156059 305-09 B-01 Federal Grants Title I #305 FY2009 S203043 305-11 B-01 Federal Grants Title I #305 FY2011 S203194 305-12 B-01 Federal Grants Title I #305 FY2012 S203240 305-13 B-01 Federal Grants Title I #305 FY2013 S203154 306-12 B-01 Federal Grants Title I C/O FY11 #306 FY2012 S203195 310-12 B-01 Federal Grants McKinney/Vento Homeless #310 FY2012 S229062 310-13 B-01 Federal Grants McKinney/Vento Homeless #310 FY2013 S229045 318-0 L Bonds ROOFS Mc/Dean/Peck 2003 S318038 319-0 L Bonds HHS Renovations - Capital Outlay S319094 320-09 B-04 Commonwealth Grants Essential School Health #320 FY2009 S178142 320-10 B-04 Commonwealth Grants Essential School Health #320 FY2010 S178046 320-11 B-04 Commonwealth Grants Essential School Health #320 FY2011 S178196 320-12 B-04 Commonwealth Grants Essential School Health #320 FY2012 S178027 320-13 B-04 Commonwealth Grants Essential School Health #320 FY2013 S178

235 322-13 B-01 Federal GrantsTitle I Supplemental Support-Summer #322 FY2013 S203

163 323-11 B-01 Federal Grants Title I-School Support #323 FY2011 S203

188 325-11 B-01 Federal GrantsTitle I School Improvement-Morgan #325 FY2011 S203

224 329-12 B-01 Federal Grants Title I-Sup Support #329/#320 FY2012 S203

189 329-13 B-01 Federal GrantsTitle I-Sup Support-8/31/13 #329/#320 FY2013 S203

078 335-09 B-04 Commonwealth GrantsGovernor's Safe & Drug Free Schools #335 FY2009 S154

210 345-08 B-04 Commonwealth Grants Adult Basic Ed #345 FY2008 S200070 345-10 B-04 Commonwealth Grants Adult Basic Ed #345 FY2010 S200126 345-11 B-04 Commonwealth Grants Adult Basic Ed #345 FY2011 S200197 345-12 B-04 Commonwealth Grants Adult Basic Ed #345 FY2012 S200231 345-13 B-04 Commonwealth Grants Adult Basic Ed #345 FY2013 S200

156 359-08 B-01 Federal Grants English Literacy & Civic Participation #359 S234

FY2008

071 359-09 B-01 Federal GrantsEnglish Literacy & Civic Participation #359 FY2009 S234

131 359-10 B-01 Federal GrantsEnglish Lit. & Civic Participation #359 FY2010 S234



111 390- B-03 Other Grants/Revolving AcctsSchool Gifts & Contributions Revolving Account S039

098 390-21 B-03 Other Grants/Revolving AcctsSchool Gifts & Contributions Rev. Acct.-21ST Century Prog. S039

096 390-ATH B-03 Other Grants/Revolving AcctsSchool Gifts & Contributions Rev. Acct.-Athletics S039

147 390-BLY B-03 Other Grants/Revolving AcctsSchool Gifts & Contributions Rev. Acct.-Bullying S039

113 390-DE B-03 Other Grants/Revolving AcctsSchool Gifts & Contributions Rev. Acct.-Dean Tech S039

097 390-HA B-03 Other Grants/Revolving AcctsSchool Gifts & Contributions Rev. Acct.-HALO S039

102 390-NS B-03 Other Grants/Revolving AcctsSchool Gifts & Contributions Rev. Acct.-Nasa/Sullivan S039

178 390-PE B-03 Other Grants/Revolving AcctsSchool Gifts & Contributions Rev. Acct.-PECK S039

133 390-SP B-03 Other Grants/Revolving AcctsSchool Gifts & Contributions Rev. Acct.-SPED S039

106 390-SPA B-03 Other Grants/Revolving AcctsSchool Gifts & Contributions Rev. Acct.-SPED Autism S039

116 390-WH B-03 Other Grants/Revolving AcctsSchool Gifts & Contributions Rev. Acct.-E.N.White S039

049 391-09 B-04 Commonwealth Grants Early Childhood #391 FY2009 S155035 391-10 B-04 Commonwealth Grants Early Childhood #391 FY2010 S155067 391-11 B-04 Commonwealth Grants Early Childhood #391 FY2011 S155200 391-12 B-04 Commonwealth Grants Early Childhood #391 FY2012 S155076 391-13 B-04 Commonwealth Grants Early Childhood #391 FY2013 S155

153 400-10 B-01 Federal GrantsOcc. Ed. Vocational Skills Perkins #400 FY2010 S245

202 400-12 B-01 Federal GrantsOcc. Ed. Vocational Skills Perkins #400 FY2012 S245

183 400-13 B-01 Federal GrantsOcc. Ed. Vacational Skills Perkins #400 FY2013 S245

065 480-10 B-03 Other Grants/Revolving AcctsSchool to Career Connecting Activities #480 FY2010 S202



054 510-10 B-01 Federal GrantsSchool Impr: Redesign/Restructure Peck #510 FY2010 S214

118 510-11 B-01 Federal GrantsSchool Impr: Redesign/Restructure Peck #510 FY2011 S214

177 511-10 B-01 Federal GrantsSchool Impr: Redesign/Restructure Level 4 Schools #511 FY2010 S214

213 530-12 B-04 Commonwealth GrantsAfter School/Out of School Time Quality Enh. #530 FY2012 S165

160 530-13 B-04 Commonwealth GrantsAfter School/Out of School Time Quality Enh. #530 FY2013 S165

192 540-13 B-04 Commonwealth GrantsHolyoke Works Adult Care Pathways #540 FY2013 S162

125 592-10 B-04 Commonwealth GrantsCollab. Part. For Student Success Summer #592 FY2010 S174

232 592-13 B-04 Commonwealth GrantsCollab. Part. For Student Success Summer #592 FY2013 S174

228 597-13 B-04 Commonwealth GrantsComp. Support Sum. Academic Services #597 FY13 S187

176 610-10 B-01 Federal Grants Family Lit.-ABE Challenge #610 FY2010 S205165 611-11 B-04 Commonwealth Grants STAR Program-ABE #611 FY2011 S170

123 619-09 B-04 Commonwealth GrantsCollab. Part. For Student Success Scl Yr #619 FY2009 S174

222 619-12 B-04 Commonwealth GrantsCollab. Part. For Student Success Schl Yr #619 FY2012 S174

158 625-11 B-04 Commonwealth GrantsAcademic Support Summer Program #625 FY2011 S188

233 625-13 B-04 Commonwealth GrantsAcademic Support Summer Program #625 FY2013 S188

161 626-11 B-04 Commonwealth GrantsAcademic Support Summer Program Add #626 FY2011 S188

036 632-10 B-04 Commonwealth Grants Academic Support Services #632 FY2010 S221091 632-11 B-04 Commonwealth Grants Academic Support Services #632 FY2011 S221203 632-12 B-04 Commonwealth Grants Academic Support Services #632 FY2012 S221

080 632-13 B-04 Commonwealth Grants Academic Support Services #632 FY2013 S221

136 647-10 B-01 Federal Grants21st Century Sul/Don/Kly/Pk/White #647 FY2010 S213

092 647-11 B-01 Federal Grants 21st Century Wht/Pk/Morg #647 FY2011 S213205 647-12 B-01 Federal Grants 21st Century #647 FY2012 S213105 647-13 B-01 Federal Grants 21st Century Wht/Pk #647 FY2013 S213099 648-11 B-01 Federal Grants 21st Century Comm. Kelly #648 FY2011 S213206 648-12 B-01 Federal Grants 21st Century II Kelly #648 FY2012 S213109 648-13 B-01 Federal Grants 21st Century II Kelly #648 FY2013 S213

139 649-10 B-01 Federal Grants 21st Century Comm. Morgan #649 FY2010 S213

149 649-13 B-01 Federal Grants 21st Century Comm. Morgan #649 FY2013 S213211 650-13 B-01 Federal Grants 21st Century Dean/Don #650-082 FY2013 S213

119 661-09 B-04 Commonwealth GrantsMA Family Literacy Pathways-State #661 FY2009 S159

170 661-10 B-04 Commonwealth GrantsMA Family Literacy Pathways-State #661 FY2010 S159

179 661-12 B-01 Federal GrantsMA Family Literacy Pathways-State #661 FY2012 S159

064 671-10 B-01 Federal GrantsPathways to Family Success-Fed #671 FY2010 S205

086 674-09 B-01 Federal Grants Pathways Success #674 FY2009 S205

093 675-09 B-01 Federal GrantsPathways to Family Success #673/675 FY2009 S205

061 675-10 B-01 Federal Grants Pathways to Family Success #675 FY2010 S205104 675-11 B-01 Federal Grants Pathways to Family Success #675 FY2011 S205198 700- B-03 Other Grants/Revolving Accts Peg Access Revolving Fund 0070 S007069 701-10 B-04 Commonwealth Grants Kindergarten Enhancement #701 FY2010 S163127 701-11 B-04 Commonwealth Grants Kindergarten Enhancement #701 FY2011 S163207 701-12 B-04 Commonwealth Grants Kindergarten Enhancement #701 FY2012 S163137 701-13 B-04 Commonwealth Grants Kindergarten Enhancement #701 FY2013 S163

219 716-12 B-01 Federal GrantsPartners for Youth Success-Teen Preg. #716 FY2012 S224

215 716-13 B-01 Federal GrantsPartners for Youth Success-Teen Preg. #716 FY2013 S224

122 717-09 B-01 Federal Grants Teen Pregnancy Prevention #717 FY2009 S227072 728-09 B-01 Federal Grants Mass Reading First Plan #728-B FY2009 S248

056 731-09 B-04 Commonwealth GrantsBayState Readers Development #731 FY2009 S158

052 733-07 B-04 Commonwealth GrantsBayState Readers Development Summer #733 FY2007 S158

171 737-10 B-04 Commonwealth GrantsK-12 Literacy P.D. Partnership Grant #737 FY2010 S160

216 738-12 B-04 Commonwealth GrantsK-12 Literacy P.D. Partnership Grant Gr.2 #738 FY2012 S160

180 738-13 B-04 Commonwealth GrantsK-12 Literacy P.D. Partnership Grant Gr.2 #738 FY2013 S160

130 755-10 B-01 Federal GrantsMcKinney Homeless Assist. 6/30/10 #755 FY2010 S229

128 755-11 B-01 Federal GrantsMcKinney Homeless Assist. 6/30/11 #755 FY2011 S229

129 760-10 B-01 Federal GrantsIDEA Stimulus Program 6/30/10 #760 FY2010 S194

055 762-11 B-04 Commonwealth GrantsSPED ARRA Early Childhood #762 FY2011 S179

209 767-12 B-01 Federal GrantsARRA School Improvement Morgan/Dean #767 FY2012 S255

182 767-13 B-01 Federal GrantsARRA School Improvement Morgan/Dean #767 FY2013 S255

159 770-10 B-01 Federal Grants ARRA-Title I Funds #770 FY2010 S203132 770-11 B-01 Federal Grants ARRA-Title I Funds #770 FY2011 S203

174 771-10 B-01 Federal GrantsTitle I School Improvement Grant #771 FY2010 S203

172 780-10 B-01 Federal GrantsARRA-School Continuation #782 #780 FY2010 S199

157 780-11 B-01 Federal Grants ARRA-School Continuation #780 FY2011 S19906M 999- I Student Activity Account Student Activities - Receipts/Balances 8799004 AUD-01 A-04 Auditor Cash Receipts(Received by School Dept.) AUD01003 INS- N Health Insurance MEMO Health Insurance-Employers Share MEMO087 INT- B-03 Other Grants/Revolving Accts Hamp. Train/Emp.Acct S216

Purchasing

Some funds are from regular city budget, others are from grants or donations & some are from revolving accounts in various departments.

Nothing should be ordered over the telephone or by filling out company promotional cards.

The principal or spending authority must first approve any expenditures. All requisitions processed on grants need to first be authorized by the Grant Manager and/or Director.Requisitions for all expenditures are to be clearly filled out providing as much detail as possible on vendor and the desired item(s) or service.

Provide the line item account number. If you are unsure of the number call Chris Regan, Dir. Of Finance, Purchasing, Grants-Osolda Ortega-Bustamante, State/Federal Dir. , Awilda Pagan, Account Manager.

Check that the desired item or service you are ordering is a good match with the account description.

Only in response to an emergency should you personally carry through a requisition for signatures and assignment of a P.O. number.

Any purchase of $5,000 or more should be handled differently. Requires that three(3) quotations be on record prior to expending funds. Purchases exceeding $10,000 require a formal bid process.

Entering a Requisition

Departmental FunctionsG. Requisition Entry

C o m m a n d s B i n o c u l a r s : F i n d

Page wi th P lus S ign: AddP a p e r & P e n c i l : U p d a t e

*Make sure the caps lock but ton is on.*When starting a new req. hit the page with the plus sign symbol located

at the top of the screen.

Main Tab The fiscal year automatically appears.Enter the dept., maintenance is 4070.When you tab past the requisition number box it should automaticallygive you the next available number.Tab down to General Description, enter a brief description of what thereq. is for example supplies.Tab all the way down to Vendor.Whitney will most likely give you the vendor number that needs to beused, so all you have to do is enter it.Tab down to the Ship To, CTR is what should be entered for CentralSupply.The delivery reference is usually Whitney Anderson, unless otherwisespecified.

T e r m s / M i s c e l l a n e o u s , Nothing needs to be entered on this screen. The only thing to look foris make sure the Bill To is ADM.

Entering a Line

After entering all the information you can hit enter and it should bringyou to the line detail page. If that does not work then on the Main Tab,along the right side of the page, is a Line Detail button. This will alsotake you to the Line Detail page.

Enter the Quantity that is being ordered.

Tab down to Description — this is where the complete description ofwhat is being ordered is entered. *If there is an item number, that isthe first thing that should be entered.*

Tab over to Unit Price and type that in.

Tab down to UOM (Unit of Measurement), it automatically enters"each" but can be changed if the quote says differently.Tab all the way down to where you will enter you Account Number.Whitney will give this to you.

Tab over and that is it for the first line.

If only one line is needed then you can 'X' out of this screen and goback to the Main Tab. If more than one line is needed then stay on theLine Detail page and click the Paper with the Plus Sign symbol, this will

add a new line.

If there is a quote number, this can be entered in the General Notessection on the Main Tab. Click on the General Notes button and a smallscreen should appear. Click on the Paper with a Plus Sign symbol and

type in the information. When done click the Green Check Mark. Makesure the box that says print on P.O. is checked off.

When all the lines are entered, return to the Main Tab and release thereq. You can either hit 'R' for Release or click on the button that is

located on the right side of the screen, under the Line Detail.

Enter requisitions for purchases1. Check accuracy of all requisitions entered in system.

*vendor & delivery data*acct chargeable/dept loc.*math*shipping & handling charges*up to date quotes/price checksReimbursements: check for math, original receipts, proper forms for backup, perjury statements, conference reports, proper signatures.

3.Assist school clerks with any issues that may arise regarding requisitions or orders.

4.Enter and maintain vendor files

5. Maintain accurate Purchase Order files in the purchasing department.

6 .Prepare Bids for transfer to City Hall, Procurement Office.When returned after bid closing , do final tabulations and preparation for Purchase Orders. Correct any problems needed to complete process

7. Assist Procurement Officer, Dave Martins with any information needed.

8.Receive incoming calls from schools and contact proper vendor needed for emergency response to schools for repairs. Make sure repairs are complete.

9.Keep track of expenses on blanket purchase orders. Contact Dept. Head when purchase order is depleted

10.Assist accounts payable with assigning proper purchase order numbers to incoming invoices.

11.Assist accounts payable with research of any problem invoice holding for payment.

12.Research any open purchase orders.

13.Prepare , maintain or process any request from Director of Finance Chris Regan

14.Contact person for: systemwide repairs and contracts: (telephones , copiers, faxes., etc.)

15.Assist any other department in time of need as directed by Director of Finance

2. Enter requisitions for purchases

3. Check accuracy of all requisitions entered in system.*vendor & delivery data*acct chargeable/dept loc.*math*shipping & handling charges*up to date quotes/price checks

Reimbursements: check for math, original receipts, proper forms for backup, perjury statements, conference reports, proper signatures.

4. Assist school clerks with any issues that may arise regarding requisitions or orders.

5. Enter and maintain vendor files

6. Maintain accurate Purchase Order files in the purchasing department.

7. Prepare Bids for transfer to City Hall, Procurement Office.When returned after bid closing , do final tabulations and preparation for Purchase Orders. Correct any problems needed to complete process.

8. Assist Procurement Officer, Dave Martins with any information needed.

9. Receive incoming calls from schools and contact proper vendor needed for emergency response to schools for repairs. Make sure repairs are complete.

10. Keep track of expenses on blanket purchase orders. Contact Dept. Head when purchase order is depleted.

11. Assist accounts payable with assigning proper purchase order numbers to incoming invoices.

12. Assist accounts payable with research of any problem invoice holding for payment.

13. Research any open purchase orders.

14. Prepare , maintain or process any request from Director of Finance Chris Regan

15. Contact person for: systemwide repairs and contracts: (telephones , copiers, faxes., etc.)

16. Assist any other department in time of need as directed by Director of Finance

Requisition Status Definitions

Status 1= Rejected (To find out who rejected a requisition and why, type V)

2. Status 2 = Created (This appears if the second screen of therequisition has not been completed)

3. Status 4 = Allocated (This means the requisition's total $ have temporarily set aside, out of the account's appropriation)

4. Status 6 = Released (The requisition is now ready for an approval)

5. Status 8 = Approved (The requisition has gone through all the designated approvals and now appears on the City Purchasing Agent's Screen for transformation to a purchase order)

6. Status 0 = Converted (The requisition is now a Purchase Order)

Bids

Procedures

1. All requisitions must be entered into the existing MUNIS system2. All columns (Quantities,Description,Account Number and Amount) must be completed.

If any column is not completed, the requisition will be returned to the Cost Center Manager, which will detain the processing of the purchase or request of service.

3. All requisitions must have the authorization of the Principal, Director or Cost Center Manager.

4. Purchasing items prior to approval is not allowed. Without appropriate authorization, vendor will be referred to the principal/supervisor for payment and reimbursements by the school district may not be allowed.

5. Prices on purchase orders must be current. Vendor's fax or current catalog must be used and attached to requisition to confirm prices.

6. Individual purchases exceeding $5,000 require three formal quotations and should be attached to the requisition. Be sure to include shipping charges for each quote.

7. Two or more requisitions for the same company with like items may be returned if the combined total exceeds $5,000 and quotes were not obtained.

8. Purchases exceeding $10,000 require a formal bid process. Should Be contacted well in advance for specifics.

9. Funds may be encumbered to a specific vendor to be used as needed. Once approval is obtained through the submission and processing of an authorized purchase order, orders can be called into the company. Mass State Contract Awarded vendors allow a discount and free shipping. Make such notation on the requisition.

10. Since shipping costs vary, do one of the following.11. *Call company for quotes. Note person's name authorizing quote. Ask for confirming fax.

• Use an estimated 10%12. Bid items are free of shipping charges.13. At no time shall next day or two-day delivery be requested.14. All packing slips, invoices or confirmation of deliveries are to be immediately sent to

central purchasing.15. Following the receipt of the item(s) or service, the green copy should be sent to Central

Purchasing to indicate that payment to the vendor should be generated for full or partial amount.

Submitting Bid Summary Worksheets

1. Make copies of bid worksheets for all schools and departments needing to request Items and/or goods. Send sheets to schools .

*Schedule for Yearly Bids with the tentative dates of processing should be followed to ensure that items are received in schools without delays.

2. Upon return of sheets from schools, transfer request of quantities and new items with specifications to master worksheet.

*Some bids require working together with Central Supply on items being disbursed from that department and inventories need to be taken.

3. Enter into computer

4. Send final bid sheets to City Hall /Procurement Office with request to send out to bid. This will ensure reliable vendors an opportunity to participate in rendering services or provide goods to Holyoke Public Schools.

5. At the close of bidding deadline , final quotes and bid sheets are returned from City Hall, Procurement Office to Sr. Purchasing Clerk.

6. At this time they will be reviewed and a vendor/vendors will be selected. *Certain bids are reviewed by Dept. Heads of that program using items requested.

7. Vendors and pricing entered into computer and final sheets printed.

8. Final cost of bid request submitted for approval to Director of Finance Chris Regan and Superintendent David Dupont.

9. Requisitions created — Sent to City Hall Procurement Office with all necessary attachments for conversion of Purchase Orders.

10. All awarded bids followed through to completion to ensure receipt of all items ordered. If there are any problems, work with vendors to complete orders.

11. Maintain files for all Bids or Quotes

Procedures for Procuring Services for Holyoke Public Schools

(Not including Building Construction, Public Works Construction, and Design Services for

Public Building Projects

DEFINITIONS:

Sound Business Practice: ensuring the receipt of favorable prices by periodically soliciting price lists Or quotes.

Responsible Bidder/Offerer: a person who has the capability to perform fully the contract requirements, and the integrity and reliability which assures good faith performance.

Responsive Bidder/Offerer: a person who has submitted a bid/proposal which conforms in all respects to the invitation for bids or requests for proposals

The procedures required for procuring supplies/services are dependent on the estimated

cost of services:

For supplies/services that cost less than $5,000, we are required to use "sound business practices", do not have to advertise, do not need a written contract, and can only offer the work to a responsible person offering a competitive price.

For supplies/services that cost $5,000 to $24,999, we are required to solicit 3 written quotes, do not have to advertise, DO need a written contract to be created and processed by the City, and can only offer the work to the responsible person offering the lowest price.

For supplies/services that cost $25,000 or more, we must request sealed bids or proposals, and will work closely with the City Purchasing Office to do so. There are strict advertising and awarding requirements that must be followed.

Certain supplies/services are exempt from Chapter 308 Procurement laws (partial list attached).

NOTE: Holyoke Public Schools will no longer be creating any written contracts for services. The City Purchasing Office will be doing so. In many cases, the departments seeking supplies/services must complete the attached "Description of Services" form, and attach a detailed scope of services/purchase description. See below for more information.

For services under $5,000, the Description of Services form is not needed. The department seeking the services shall follow normal procedures for entering requisitions and getting purchase order approval.

For services that cost $5,000 to $24,999:

IF YOU WANT TO EXPEDITE YOUR ORDER, COMPLETE STEPS #1, #2 AND #3. IF NOT,

THE PURCHASING DEPARTMENT AT CITY HALL WILL COMPLETE THESE STEPS.

Step 1: Write up a purchase description for the services you are seeking so that everyone providing a quote is quoting on the same supplies/services. Writing the description correctly eliminates the need to accept a vendor just because he/she gave you the lowest price if he/she cannot provide you with the supplies/services you want. Descriptions should be specific enough that you get what you want, but cannot be written in an attempt to eliminate competition or steer the award to any particular vendor. Include in the description any reports or materials the vendor must deliver. Specify what constitutes cause to terminate the contract, what notice must be given prior to termination, and what opportunity will be granted to remedy any problem.

Step 2: Submit the purchase description to a minimum of three vendors who customarily provide the supplies/services you are seeking, and request a written quote. Do not request quotes from vendors that do not customarily provide these supplies/services or who have exhibited poor performance in the past.

Step 3: Record the names and addresses of all persons you contacted for quotes, the names of all persons that submitted quotes, and the date and amount of each quote (form attached). If you can’t get three vendors to offer quotes, it is OK to base your award on one or two quotes, but if possible , it’s best to seek quotes from additional vendors to ensure that you are getting a competitive price.

Step 4: Fill out and sign the Description of Services form, attach the detailed scope of services/purchase description, (attach the listing of quotes solicited and received IF STEPS #1-#3 HAVE BEEN FOLLOWED), and submit these documents to the Grants Department for review if grant funded or to the Finance Department if funded by the General Fund. (These forms must be attached to the requisition.) The Grants or Finance Department will sign the form, gather all other necessary HPS signatures, and attach the form and scope of services to the requisition for processing.

Step 5: Once the requisition is approved by all necessary approvers at the HPS level, the requisition will be submitted to the City Purchasing Office for review. Once approved, City Purchasing will be responsible for creating a contract based on the Description of Services and attachments, and getting the vendor's and all necessary signatures at City Hall.

SOLE-SOURCE PROCUREMENTS: It is possible to award a sole-source contract of less than $25,000 if a reasonable investigation indicates that there is only one practicable source for the service you are seeking. In this case, we do not have to seek competitive quotes, but must record and submit with the requisition the vendor's name, the services to be provided, the cost of those services, and the basis for your determination that only one practicable source exists (form attached). Another instance when a sole source contract will be allowed is if the State has specified that this vendor is the only vendor they are allowing us to use. In this case, this should be clearly documented (with copies of this written requirement) as backup to the requisition. City Hall will still need to create a contract if the amount is $5,000 or more.

For services that cost $25,000 or more, please contact the purchasing clerk in the Finance Department

before proceeding.

AS ALWAYS, NO SERVICES OR SUPPLIES CAN BE ORDERED UNTIL A PURCHASE ORDER HAS BEEN APPROVED BY CITY HALL. FOR ITEMS COSTING $5,000 OR MORE, FINAL EXECUTION OF A CONTRACT IS ALSO REQUIRED BEFOREHAND.

Specific exemptions from Chapter 30B

Specific exemptions that may apply to HPS purchases:

(3) an intergovernmental agreement subject to the provisions of section four A of chapter forty;

(6) a contract for the advertising of required notices;

(8) an agreement for the provision of special education pursuant to chapter seventy-one B and regulations promulgated pursuant thereto;

(9) a contract to purchase supplies or services from, or to dispose of supplies to, any agency or instrumentality of the federal government, the commonwealth or any of its political subdivisions or any other state or political subdivision thereof;

(15)contracts with labor relations representatives, lawyers, or certified public accountants;

(16) contracts with physicians, dentists, and other health care individuals or persons including nurses, nurses' assistants, medical and laboratory technicians, health care providers including diagnosticians, social workers, psychiatric workers, and veterinarians;

(17)a contract for snow plowing by a governmental body;

(22) a contract to provide job-related training, educational or career development services to the employees of a governmental body;

(30) a contract for the collection, transportation, receipt, processing or disposal of solid waste, recyclable or compostable materials;

(31) an agreement for the purchase of photography services entered into by a public school;

Duties At City Hall Purchasing

Calling the schools when invoices come in the mail to see if items received and if it is ok for us to pass the invoice for payment, This is done when the school has not sent us the green receiver with a signature stating the items are received.

Looking to see if invoices have ever been sent to the accounts payable department for payment. If not then calling the vendors to see if an invoice has been mailed to us or where did they mail the invoice and some of the time the invoice is in with the packing slip with the boxes of items.

Bursting and separating purchase orders after they have been converted from the requisition and then taking them to the purchasing department at the main office for the school department.

Checking the dates of the purchase orders to see if they are more than a month old and then calling the vendors to see if and when the shipment of items will be delivered and if they ever did received their copy of the purchase order.

Checking to see why the statements from vendors have passed invoices with amount s due and checking to be sure that the amounts are not tax owed and to be sure they have a copy of the tax exempt form for not charging us tax. And to be sure we are suppose to be paying shipping.

Checking to make sure the invoice are original and not copies and if copies then calling the vendors to see where the original has been mailed and then tracking the invoice down.

Accounts Payable

Process for Paying Invoices

FinancialsD. Accounts PayableB. Invoice Processing MenuA. Invoice Entry/Proof

Click the 'ADD BATCH' button on the left side of the screen. Thiscreates a new batch.Give your warrant a name-scroll down to warrant.Example: REG (Regular), the month (two digits), and the year (twodigits) you started the warrant. *Everything should be in ALL CAPS.*Hit Enter key or click the green this will enter you into a batch.

To add click the symbol with the paper and the plus sign orCtrl. A

Enter P.O. # with the correct year:o 2013 is the year '12-'13 FYo 2012 is the year '11-'12 FYo 2011 is the year '10-'11 FYo 2010 is the year '09-'10 FYo 2950 is the year '08-'09 FY If the wrong year is entered a message will appear "This

is not existing purchase order."

Make sure that the proper remit address is entered.

The document number and the invoice number can be the same but theydon't have to. If you have a number on your invoice then you can usethat number for both. If you have to give your invoice a number then youcan tab down to the document number and it should automatically giveyou a number. You can use this same number for your invoice. *If youhave more than one invoice for the same vendor on one warrant then theinvoices will be sorted numerically by the document number and not theinvoice number.*

Enter the gross invoice amount.

Tab down to the invoice date and enter the date that is on the invoice.*A message usually comes up that the invoice date was outside of thefiscal year; hit OK.*Use the or hit Enter.

If the amount that you entered is correct then click 'Yes', if you look atyour and the amounts don't match hit 'No', this allows you to change theamount that you entered.

M o d i f yUse this command if you only want to pay a portion of the money that isin the purchase order, such as blanket orders, backordered items, etc.Recv Qty. needs to always be at '0'The only two columns you need to work with are Liq. Amount and Inv.A m o u n tEnter the amount of the invoice in Liq. Amount and it should match theamount that you already entered on the first screen.Hit the continue button located on the left side of the screen.*There could be more than one line to take the money from, make surethat the money is taken from the right line.*

Ful l L iquidateUse this if you want to close out that purchase order. When you get tothe second screen hit Enter, you don't need to enter any amounts intoLiq. Amount or Inv. Amount. *you should have the gold copy of thepurchase order when liquidating.*

If there is not enough money in the P.O. to pay the invoice then put apost-it with 'Increase' on it and give it to Jeanne.

If you need to exit all the way out and you want to get back into thewarrant you were working on then click 'Resume' on the left side of thescreen.

Invoices cannot be entered without giving the warrant a name. All theseinvoices will be 'Held' and cannot be printed or located.

Whether you give the invoices a warrant number or not, they will still be`Held Invoices' until they are released and approved. Then they become`Approved Invoices'.

Print a Warrant

D. Accounts PayableB. Invoice Processing Menu

A. Invoice Entry/Proof

Click the browse icon, the one with the four lines; next to the binocular icon,o r u s e C t r l . B

Choose the warrant that is being printedClick the or hit the Enter key

Click the sort button; on the left side of the screenUse the vendor Alpha Option: 3

Click the warrant post button; on the left side of the screenCheck to see if the correct warrant number is typed in the warrant box, if this

is correct click the or hit the Enter keyOutput options-click "Include Address Line" option and unclick "Include

P.O. List"C l i c k t h e o r h i t t h e E n t e r k e y

Output-check off local printer then click OKC l i c k t o P r i n t " O K "

Cancel the second print optionNo errors detected. Post Invoices?

No

After the auditor has gone through the warrants that you sent down, she willfax over a paper listing the warrants that you can post.

Posting a Warrant

Follow all the steps for printing a warrant, the only thing that changes is thelast step.No errors detected. Post Invoices?YesOutput and post invoices associated with specific warrant. Journal(s)updated.

You will need three copies of every warrant, two that get signed and godown to the auditors and one copy we keep here.

After each warrant is checked and printed, give our copy of the warrant toJoanne Ferrari. She will give you two sheets, staple one to our copy and putone in between the other two copies that go to the auditors.

Looking up a PO

FinancialsC. Purchasing Menu

C. P.O. Inquiry and Reports MenuD. Purchase Order Inquiry

Click the binocular icon or hit Ctrl. 'F'Tab down (3X) to the P.O. number section

Type in the P.O. number and then either click the or hit the Enter key.

If the is money liquidated out of the P.O. and, you want to see where thepayment is, there are two ways to look:

1. If the warrant has not been posted yet you have to manually look through all the copies of the warrants.

2. If the warrant has been posted the invoice button, which is located between the receiving and notes buttons, will be highlighted. You can click on that and it will tell all the information that you are looking for:

• The warrant number

The check number, if available at the time. If there is a check number that means the checks have been printed. They are either

still at City Hall and have not been released to us or are already mailed out. *The check number can be given to the vendor if they are looking for payment and if a date is needed for when the checkwas mailed out, you can check the clear binder. This lists whenthe warrant went down to the auditors and when the checks were

mailed out.*

You use this screen when Dee brings the invoices from the PurchasingOffice at City Hall.

*Invoices should be correct when we receive them in the AP Department,but they usually are not checked correctly so these are the steps and

procedures to follow.*

Checking Invoices

When checking in an invoice there is a list of this to do:

Sort through the invoices to make sure they belong to the Accounts PayableDept. There are some that may belong to cafeteria, workers compensation,

or even City Hall. Make sure they say School Dept. on them.

All invoices should have a P.O. attached to them, whether it is just copy orthe gold copy. If the gold copy is attached that means all items have been

received or all services have been provided and it is all set to close.

Enter P.O. number into computer. This is to see what balance is left inthe P.O. and if there is enough to pay that invoice.

Make sure Dave Martins signature has been stamped on each invoice. Ifthe invoice is not stamp with his signature, send it back to Dee to get it

stamped.

Make sure the invoice you have is an original. If the invoice is a copy orfax an attestation should be attached. This paper should be for that

specific invoice and should be signed by the person who sent it to thecompany and someone from the company. Without this paper a copy of

an invoice will not get paid.

Check the date of the P.O. and invoice and make sure they are being paidout of the right fiscal year. If you have an invoice dated before June 30

and is on a P.O. for the new fiscal year pull it and give it to JeanneLafleur in Purchasing, it needs to go to City Council. If it is on a blanketorder for the previous year and is dated after June 30 pull it and give it to

Jeanne because a blanket order for the new fiscal year will have to beentered. *The only exceptions to this would be phone bills and Holyoke

Gas & Electric. They may be dated July but it is for June services.*

Check the math on the invoice. Go through each item and make sure alltotals are correct.

If the entire math is correct then you can stamp the P.O. If you have thegold copy of the P.O. and all items are accounted for, you can stamp it

with the `Liquidate/Close' stamp. If you have a copy of the P.O., either itis a blanket order for the year or all items have not been shipped, just

leave it alone; you don't need to stamp it.

Stamp the front of the invoice with the 'Accounts Payable' stamp. Theremight be more than one invoice so make sure each one is flagged and

stamped. You will need to write the following:

The date you stamped it in Your initials

The balance of the P.O. Put a check mark next to `Inv. math checked'

Move onto the next invoice.

When all invoices have been stamped in for the day, they all need to betime stamped. When that is done they can be given to Awilda to stamp

for payment.

*Keep track of all invoices stamped in.*

After invoices are stamped by Awilda they are given to AccountsPayable to be put on a warrant.

We are tax exempt, so if there is any taxes on the invoice subtract it fromthe total.

If an invoice has a credit attached the first thing you want to do is see ifthat item that was sent back is on the invoice sometimes the item has

already been paid for. If it is not then you would have to call thecompany and see if it is alright to take the credit off of the current invoice

we have. You also want to check with the company to see if the credithad been previously applied to another invoice.

If you are paying an invoice that comes off a bid, the bid list should beattached to the back of the P.O. The items that were received should be

checked off when the invoice comes up here, but you will need to doublecheck the list. There should be no shipping on a bid invoice but if there

is it has to be stated in the bid. If you have any questions Jeanne Lafleurin the Purchasing Dept. can help.

Take a copy of the invoice with any one item that is $5,000 or over. Thisneeds to go in a Fixed Assets folder and saved for Awilda. She needs

these invoices when the outside auditors come in.

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Checking Ordered Item Invoices

If books, supplies, etc. are ordered there are a couple ways that can be done:

1. Items can be ordered off of a blanket order, a P.O. put into the systems for a certain company to cover the ordering throughout the entire fiscal year. These P.O.s remain open through the whole year

and should not be liquidated.

2. Items can be ordered by entering a P.O. for specific objects. When you receive an invoice like this the items will either be listed on the P.O. or if it is a larger order the P.O. might refer to the quote which should be attached with everything else. You would then check off all the items that have been received, either off of the P.O. or the copy of the quote. *If Dee forgets to send a copy of thequote with the invoice there should be one attached to the pink copy we have

in the Purchasing Dept.* If all the items have been received you can stamp the P.O. `Liquidate/Close' but if there are

items still missing leave the P.O. open.

*Sometimes when the warrant entering process is held up, you mayreceive an invoice with backordered items on it and the gold P.O.

attached. When you check the P.O. the money may not be liquidatedfrom the first invoice that came up because it is waiting to go on a

warrant. Look through the invoices being held and see if it is one of theinvoices waiting to go on. Put a post-it note on the invoice you arecurrently stamping in just as a reminder to whoever is entering the

invoices on a warrant not to close that P.O. until the previous invoice isentered. *

Checking Contracted Service Invoices

Invoices for contract services have to have certain items on them: Dates of service

Hours spent Students' names cannot be on invoices; initials are acceptable but not the

whole name. A copy of the contract should be attached to the P.O. *If one doesn't get

sent with the invoice, there should be a copy attached to the pink P.O. kept in the Purchasing Dept.*

These P.O.s are usually entered for a certain time period. You should nothave the gold P.O. until all dates have been covered.

*Any contracts for people who are providing services for any school should not come from the principals. If it is coming out of grant money then it should go through Isolda Ortega-Bustmante and if it is coming out

of City Fund money then it should go through Chris Regan.*

Checking Out of District Tuition Invoice

Most of these invoices come from Patty Ferreira. A couple come fromthe SPED Dept. Patty Ferreira's invoices are reviewed by her, stampedwith Chris Regan's signature, and sent to the Purchasing Dept. at CityHall for Dave Martins signature. When they come back up just doublecheck the math and stamp the with the 'Accounts Payable' stamp. If

there are any questions on any invoice you can ask Patti Ferreira and shewill look into it. The gold copy of the P.O. should not be sent with these

invoices; Patti closes her P.O.s at the end of the fiscal year.

Checking Reimbursements

There are two types of reimbursements:> Travel reimbursements

These need a mileage form and a voucher signed by the persontraveling stating that all the expenses are correct. Travel needs to be

signed by the department supervisor and the superintendant, if it isout of state it needs to also be signed by the mayor. The mileageform lists all the possible expenses you may pay for on any giventrip. Every item you pay for needs to have an original receipt,

whether it is for tolls, hotels, or food. We do not reimburse for anytaxes except for food receipts we do pay the taxes and the tip but we

do not pay for alcohol.

> S up p l y r e i m bu r s em e n t sThese need a cover page which states who purchased the suppliesand what they are for. Also needed is the perjury stating all theexpenses requested are correct, which is also needed for travel.

Original receipts are needed for the supplies purchased and we don'tpay taxes.

Checking Athletics InvoicesThe athletic office at Holyoke High School sends the athletics slips to us. Each

person that works an event has a slip and P.O. which ismade for the exact amount of the service(s) provided. The gold copy

should be attached to the invoice, they close out every time.Make sure they have the same address on their service slip as they do on

their P.O.

Signing WarrantsSchool committee usually comes in to sign warrants on Thursday

mornings.

W i l l i a m C o l l a m o r eP e g g y B o u l a i s

Howard Greaney — they are brought to his house by Brian Manijak onW e d . m o r n i n g s .

Michael Moriarty — in emergency situations, where a warrant needs to getsigned ASAP.

After two copies of the warrant are signed by all three members of theschool committee and you have the paper from Joanne, you can ask Chris

R e g a n t o s t a m p M r . D u p o n t ' s n a m e .*Sometimes they can go down with only three signatures if one member

of school committee cannot make it that week.*

When they have all four signatures, write each warrant in the clearbinder. You need the date they went to the auditors, the warrant name,

and the amount of the warrant.

Make a copy of the cover sheet from each warrant that is going down (thetop page with all the signatures). Time stamp it when it goes down to the

auditors. This goes in the purple binder.

Sending the Warrants to the Auditors

There are a few ways that a warrant can get sent to the auditors.

o If it is first thing in the morning, they can go down with Dee fromPurchasing. When they are all set to go, you can put them in theblack, plastic file located on the cabinet in the Purchasing Dept.

(Anything in that file will go down to the Purchasing Office in CityHall). Dee will take them to the auditors.

o If it is in the afternoon, around lunchtime, you can put them in the same file Brian Manijak will take them down to the auditors.

o If these warrants are really important, then you should bring them down to the auditors yourself.

Checks

Checks and the check vouchers are printed at the Treasurer's Office inCity Hall.

The day for printing checks is Friday, if the Treasurer's Office receivesthe warrants by Thursday afternoon. If they are printed on Friday they

most likely will not be released until the following Monday.

When you receive the checks and vouchers you can figure out whichwarrant they go with. Write the warrant number on top of the first

voucher of the pile so they don't get mixed up. The checks usually comefolded and separated by warrant.

If they are not folded you can bring all separated checks into the PayrollOffice and ask if you can use the folding machine, if you have any

questions on how to run it Donna or Debbie can help you with it. *If youdon't want to use the folding machine, you can fold the checks yourselfand put them in window envelops: the folding machine has a tendency to

jam.*

Sort checks numerically; when folded checks have the last check on topand the first check on the bottom.

Pull the checks for the vendors that need to be called and want to pick uptheir checks, need envelopes, or need to have a hed. list sent with it.

Pull the ones that are getting sent to schools (C/O). Separate those byschool, if there is more than one for a certain school paper clip them

together and write the school name on the top envelope.

The rest of the checks get put into window envelopes. Whether thechecks are folded by machine or hand, the glue does not stick so they

don't seal. This makes it impossible for Brian to send them through themail machine.

If someone is picking up a check then the voucher needs to be pulled andpaper clipped with the check. The voucher needs to be signed and time

stamped when the check is picked up.

11

C h e c k s t o b e p u l l e d

P e t t y C a s h – G i v e t o M r . D u p o n t

Anything for the Superintendent – Give to Jeannie Stone

H o l y o k e F o o d S e r v i c e s – G i v e t o P a t P l u t a

Consolidated School Funds – Give to Joanne Ferrari

Any Insurance payments – Ask Amanda Smith if there is any back-up tosend with it

O'Connell Properties (Rent) – Take downstairs to the 2nd floor with thevoucher. Have someone sign for the check.

United State Post Office – Give to Brian Manijak

Holyoke Water Works and Department of Public Work, the little slips ofpaper – Need to send copies along with the check as per Marilyn.

Cen te r f o r Schoo l Cr i s i s I n t e rven t ionSpringdale Educational Center

School Based Services*If you have a check for any of these schools call Peter Miller. His phone

number is on the invoices, he usually picks up his checks.*

Anything for 57 Suffolk Street

*If there is anything important on a warrant, either the check needs to bepulled or the vendor called looking for payment, it will most likely be

written on the cover of the warrant in which the payment is located.Every vendor written on the cover does not need to have their checkpulled. They could have just called and asked for the status of their

payment. The vendor's name was written just in case the vendor callsagain, it makes it easier to find.

Vendor Information

FinancialsD. Accounts Payable

F. Invoice Inquiry/Reports MenuA. Vendor Invoice Lists

C o m m a n d sThe binocular Icon or Ctrl. F – Find

The paper with bullets icon or Ctrl. B – BrowseFile drop down Print or Ctrl. P – Print

The red X or Esc . – Cance l

The green or Enter – Accept

If a check voucher says "See attached hed. List" then you have to go intothis screen and print two copies, one to send with the check to the vendorand one to staple to the back of the check voucher. The hed. list is a listof the invoices that were paid on that check, there were too many to fit

them all on the check itself. 18-20 is about the most invoices that can fiton one check.

Print out attached hed. list Use the binocular icon or hit Ctrl. F for Find

Enter the check # (fourth from the bottom)Cl i c k t he or h i t E n t e r

Click on the browse icon or use Ctrl. BClick on the file drop down and click on Print or hit Ctrl. P

You can also use this screen to find information on anything:

If you have a warrant number and you want a list of the invoices thatwere on it, you just type the warrant number in the proper spot, fifth from

the bottom, click on the or hit Enter. It should tell you how manyinvoices are there, at the bottom. Hit the browse icon or Ctrl. B then youcan look through all the vendors on that warrant by using the mouse to

scroll through the list.

12

You can find out if an invoice has been paid by using the invoicenumber. Make sure when entering the number that you put a `*' before

and after it. If the invoice has been paid a message will appear at thebottom of the screen, "Set Report Options" then how many records were

found. If that number has not been used then a message will appearwhich says, "No data available. Find action not called or returned no

data."

If all you have is the name of the vendor and you want to see what hasbeen paid to them, you can type part or the vendor's entire name in thesection labeled 'Name', third from the top. When typing in a name makesure that it is in all caps and there is a `*' before and after the vendor's

name.

You can also use a vendor number, if you have one. This is the firstsection on the screen and all you have to type in is the number.

*These actions only work if the item you are looking for has already beenposted in the system. If it just got entered onto a warrant it will not show

up on this screen.

Finding a Vendor Number

Financials

D. Accounts Payable

D. Vendor Maint Reports Menu

A. Vendor FM

Click on the binocular icon or hit Ctrl. FGo to the Name Alpha section, second from the top

Enter the name, using the `*' before and after the name and it has to be inall caps

Click on the •ror hit Enter

There might be more than one. You can use the arrows on the bottom ofthe screen to go through all the vendors under the name you typed in. Ifthere is more than one then you want to check to make sure it is the right

one. Check the address, phone number, etc. Make sure they are thesame.

This is also the screen to find remit addresses. If you need to look up aremit you can either type in the name of the vendor or use the vendornumber if you already have it. *You might want to use the vendornumber because there are some companies who are in the system a

couple of times and you don't know which one was used when the P.O.was entered.* The remit address icon is located under the commodityicon. If there is a remit address already entered the remit box will be

highlighted.

Researching payments of invoices

If a vendor calls for the status on the payment of an invoice there are several steps to take:

Ask the vendor if they have a P.O. number.If they don't have a P.O. number then have them fax you a copy of the

invoice with proof of delivery. When you receive the fax, gee if a P.O. has been created for that order.The school the items were ordered from should be on the invoice along

with who ordered them from the school.

If a P.O. has been created then your next step would be to call Dee in thePurchasing Dept. at City Hall and see if she has any invoices being

applied to that P.O. If not you would have to call the school and see whatthe status is of the shipment, if they received all items and what is

holding up the process.

If a P.O.was not entered you would have to call the school and find out ifthey received the shipment and why a requisition was not entered to

cover it. If the company is sending you a copy of the invoice the schoolmost likely received what was ordered. Nothing should be ordered

without a requisition being entered into the system first. If it wasn'tentered in the system you also have to check to make sure the items were

ordered in the right fiscal year, if they were ordered before June 30 andthe company didn't call you until after then that invoice would have towait for City Council. This could hold up a vendor being paid formonths. City Council bills only get paid once year, usually in the spring.

Payroll

General Payroll Information

All salaries will continue to be paid biweekly on alternating Thursdays. Attached is a Holyoke Public School District pay Schedule for the 1999 – 2000 School Year. Before the end of the school year a 2000-2001 Pay Schedule will be developed and sent to each Cost Center Manager.

General Information:

1. The workweek will be from Monday to Sunday with 26 equal pay periods of 14 days each.

2. All payroll information for the next payroll period is to be received by the Payroll Department immediately at the end of the payroll period (either on Thursday or by 9:00 Friday morning). Each sheet on the payroll must be signed (authorized) b y the

Cost Center Manager in his or her original handwriting.

3. All total amounts for each account shall be posted to the appropriate accounts as a result of the Principal, Director, or Cost Center Managers authorization.

4. All overtime, stipend, and other payments for regular staff members shall be submitted on the Hourly Payroll and will be paid, as required by payroll regulations, with the employees regular compensation.

Separate and distinct checks for other Holyoke Public School related work will no longer result in a separate check with the exception of workshops or similar programs paid during July or August. Work occurring during the summer, but paid during the school year, will be included in each staff members regular check.

5. All stipends will be paid either at the end of a project (i.e. for a grant, drama project, etc.), or at the end of each semester (mid-January and mid-June for school year activities, mentoring, class advisor, career awards, etc.). For athletic, payment of stipends is paid either in 6 or 8 equal payments as appropriate to the sport.

6. All refinements to submitted and authorized payrolls shall be documented and authorized by the Principal, Director, or Cost Center Manager and forwarded to the attention of Deborah A. Troie, Payroll Supervisor or Donna Viel, Assistant Payroll Supervisor.

7. Cost Center Managers may not be an involved Grant Manager, however in concert with the Grant Manager; they may still authorize attendance and generate resulting compensation.

8. During vacation periods or if an employee is absent on a day that checks and direct deposit statements are distributed, then the check or direct deposit statement is mailed at the end of the business day.

Specific Payroll Procedures

1. Each Cost Center Manager should review their received payrolls to ensure that all regular staff are included on the Regular Payroll. For all hourly staff, Principals, Directors, and Cost Center Managers should also guarantee that both long-term and temporary employees working in their cost center are appropriately listed at the beginning of each payroll period.

2. If during a payroll period, your cost center employs a new employee, then you should include that employee's information on your Hourly Payroll.

3. On the Regular Payroll, for each payroll period, indicate for all employee absences the appropriate absence code letter for each category of absence. Complete the dates of the payroll period, date submitted, and your signed authorization.

4. On the Hourly Payroll, indicate all hourly, daily, or project staff who should be compensated for time and work completed during that pay period. The account number and employee number is especially important to ensure correct posting of expended amounts to the involved grant or appropriated account.

5. On the Hourly Payroll, be sure that all hand written data is legible and that all extensions (total amount) are, in fact, a correct result of the accurate rate multiplied by the hours, daily rate, or project rate.

6. Integral to your cost center's operations, you should decide on the appropriate means of keeping staff attendance.

7. Dependent on the school culture as well as critical mass (are you supervising 5 employees or 50 and do you need to know when specific staff are at lunch, coming in and or leaving) your documenting staff attendance could be extremely structured or very flexible. The Central Office attendance records are intended to be general in nature (please no less than .5 of absence in any one-day) and not by specificity (example: Jane Doe was out in AM, in full attendance in PM). At the Cost Center level, you may want/need more accurate data.

Time Sheet Instructions

On all time sheets:-School -P er iod End ing Da te-Dates for each day -Administrator's Signature

1. Administrative Time Sheet: Fill in employee's name and any reason for absence from school with appropriate code.

2. Teacher Time Sheet: Fill in employee's name, org/object, and any reason for absence from school with appropriate code.

3. School Health Services Time Sheets: Fill in employee's name, hours worked each day and any reason for absence from school with appropriate code.

4. Breakfast& Principal/Vice-Principal Replacements: Fill in employee's name and number of days for breakfast duty and for Principal Vice-Principal replacement, fill in name of employee replacing and the date.

5. Substitute Time Sheet: Fill in name of substitute, social security number, dates worked, name of teacher/person replacing and reason for absence of teacher/person.

6. Additional Work Performed Time Sheet: Fill in employee's name, social security number, name of workshop, or org/object to be charged, number of hours worked, and if a sub was needed.

To Input Payroll

Go to Earnings and Deductions

Payroll Process, hit Yes

Do a “Find” either use the employee number or the name to call up the person

Then hit “Pay” enter sick, vacation, or personal time if using any and then hit “enter” to total and “escape”

When changing deductions so the same thing.

Enter “withholding” go down the list and change what needs to be changed, then hit “enter” to total and “escape”

To go to the next person do a “find”

Generate Payroll1. Go to Blue Book for dates of payroll.2. Go to START and START, change dates and Pay Period, skip LOCATION and

GROUP/BARGAINING UNIT, then do EXIT, CHANGE and ESCAPE.3. Go to C (GENERATE EARNINGS/DEDUCTIONS)

Define = Biweekly Y for pay periods 1 & 2 deduction cycleMonthly Y for pay period 1 only for school committee checks

4. Same Screen X Execute to generate

Done

RUNNING REPORTS AFTER PAYROLLG. Earnings/Deductions Proof

Change the A to a Q to get clerks audit of (dlv) and (dat), run reports. Change back to A Detail Proof — Final Report

Run 3 Final Proofs — 2 Treasurer's, 1 School Dept.

I. Employee Update = done in computer only. Follow computer prompts.

J. Direct Deposit Advices

Load h/p printer with advices. Place HAPPY FACE down and FEET up, like it was diving into the machine.

Check STARTING CHECK number with Blue Book, then print using F3.

Let advices cool before using SEALER, place advices HAPPY FACE up.

K. Direct Deposit Register/Media Change Patch # to Warrant # (current year, month, pay #)

FILE TAPE = print 2 copies, one for Treasurer's and one for school

department. BANK REPORT = print 2 copies, one for Treasurer's and one for

school dept. REGISTER = print 2 copies, one for Treasurer's and one for

school department.

L. Payroll Check Processing

Check # in Blue Book for starting number.

Call Treasurer's Office 322-5560 to send alignment check to F5. Send Checks.

M. Check Register

Change Output Types Desired to B (both) print 3 copies, two for Treasurer's and one for school dept. Copy mag media # into book to send to Treasurer.

0. G/L DISTRIBUTION Journal/Upd

Change warrant # to currant payroll # (check month & fiscal year) Print, check to see if it balances, give to Joanne Ferrari-Katzman

Post Journal entries.

P. Detail Distribution Report

Define: Org/Emp Name

Print

Define: Loc/Org Summary

Print

Give to Joanne Ferrari-Katzman

R. Deductions Report by Type

Define deductions 1100 – 9999 Treasurer's Report

1100 – 1100 FICAM = do not copy report, keep record of total only. 2000 – 2059 TSA'S = make 2 copies. One for check and one for file. 2500 – 2550 Colonial Ins. = make 2 copies.

6000 – 6061 Garnishments = make 2 copies

7000 – 7021 Teacher's Retirement = give one copy to Debbie. Make Another copy of 7000 to 7009 and send to Retirement Board. 8000 – 8007

Union Dues = make 2 copies.

8100 – 8150 Medical & Life Ins. = Give to Patricia Murdza

U. Deductions Not Taken Report

Will say error, just disregard and exit

W. Update Remaining Salaries

Update Position Control = Expanded and Encumbered Amount Define, Process DONE

3. REPORT FOR HOLYOKE RETIREMENT BOARD

Go into Munis

B. Payroll & Personnel

H. End of Period Funtion

B.. End of Period Reporting

C.. Employee Deduction Register

DEFINE

Detail

N

Y

Calendar year …..Present year

Y

7000 to 7009

OUTPUT

Send to the Holyoke Retirement Board

2. MUNIS RETIREMENT DEDUCTION POSTING

B. Payroll & Personnel Unit Code SDP

D. Payroll Processing Functions Report Option Detail

M. Deduction Mag Media

Use MA TACS

Define

Base Deduction Range 7000 – 7004

Makeup Deduction Range 7009 – 7009

Surtax Deduction Range 7006-7006

Location Range 0 – zzzzz

ESCAPE

Print to spool, the spool file name will appear (prlowemg0000.txt) (prtacsmg0000.txt). Write this # in the book, send with other numbers to Treasurer.

This report is for Cheryl Dugre @ the Retirement Board.

DONE

After Vendor Payroll keep “Check” on DD file, go into vendor file and change file # to warrant #

-

TREASURER'S REPORT

Payroll & Personnel

C. Payroll Processing Functions M. Deduction Mag Media

Use Aetna (MA)

Print to spool, the spool file name will appear (aetmamag0000.txt) Write this # in the book, send with other numbers to Treasurer.

DONE

Send to Treasurer the #’s for the Treasure and Retirement reports along with Deduction 6000 and the last 4 pages of the totals.

Katie-spool deduction 8000 and send #’s to the Hartford.

VENDOR PAYROLL

B. Payroll Main Menu

D. Vendor Check Processing

W. Payroll Status/Start/Change

START

START

Set payroll run type to X.

Payroll warrant # same as office payroll. Check date "

Begin date

End date EXIT & CHANGE

Update information required: Payroll Vendor Proc.

Update Employee File

Print Check Payroll

Print Check Register

G/L Distribution Journal

B. Payroll Vendor ProcessingC. Payroll Vendor UpdateF. Vendor Check Processing = F4G. Vendor Check Register

Change to B (both) and print. H .G/L Distribution Journal/Upd

1. Reference warrant # and month for fiscal year and print for Joanne.2. If balanced, post journal entries.

DONE

Miscellaneous Payroll

Payroll Processing Functions

A. Payroll Status/Start/Change S t a r t S t a r t Set payroll run type 3

Payroll warrant # from Blue Book

Payroll Check Date

Fiscal Year____appears

Location and Group Bargarining Unit = Leave alone

Payroll Begin Date

Payroll End Date

CHANGE

Go back to A (Payroll Status/Start/Change) and delete Generate Earnings/Ded and put in Print Check Register

Earnings/Deductions F/M

ADD employee

Update Employee Files

Follow computer prompts

Print Payroll Checks

Call Treasurer's Office to set up h/p printer. May need to send alignment.

F5 Check Blue Book for check numbers.

CHECK REGISTERDefine:

B = Both Standard and Magnetic Media

After running report, record prchkrmg. # into book and also send the number to the Treasurer's Office.

G/L DISTRIBUTION JOURNAL

Enter warrant # and make sure right pay period pops-up. OUTPUT

POST

DONE

Void Payroll

PAYROLL/PERSONNEL

C. Payroll Processing Functions

A. Payroll Status/Start/Change

START

START

Payroll Run Type V Warrant # from Blue Book, always has a 13 in the number. Begin date, End date, Check date, use current date.

UPDATE

CHANGE

Go back to (Payroll Status/Start/Change) and delete ALL but the following: Earnings/Deductions F/M

Update Employee Files

Print Check Register

Detail Distribution Rpt.

Detail State/Local Taxes

Deductions Rpt by Type

Deductions Not Taken

F. Earnings/Deductions F/M

Go into Earnings/Deductions F/M

VOID

FIND

Enter employee # and check number. Follow prompts. When finished voiding check, run reports. Then go back to Payroll Status/Start/Change and make sure all jobs are complete.

DONE

W — 2 Reprinted

PAYROLL/PERSONNELD. End of Period Functions

A. End of Period ProcessingE. W-2 and 1099-R Processing MenuF. W-2 Forms Print

W-2 Year (check year)

Sort order 4

W-2 Form Number TYL9811

State Option 1

Control Number N

Selecton Criteria Location_ to zzzz

Work Loc _ to zzzz Employee to Be sure to put employee # in both spaces

PRINT

DO NOT EXPORT, Go to File to Print

2007 = F9

2008 = Printer #92 2009 = P

rinter #91 070/0

DONE

To change an address on a W-2

D, A, E, C

Hit W2 — do a find for employee, go to address, update and make change.

FOLDING MACHINE

Checks @

3 3/4 both

trays W-2's @ 5

1/4 both

trays

Employee Accruals

BUILD TABLES PAYROLL & PERSONNEL

A. Auxiliary Tables

M.VacatonSick Tables F/M

Add

TO ADD TABLES TO AN INDIVIDUAL

PAYROLL & PERSONNEL

B.Employee Maintenance/ReportsE.Employee Accruals F/M

Add employee #

Add each table needed

Add a missed sick, personal or vacation day

PAYROLL & PERSONNEL

B.Employee Maintenance Reports E. Employee

Accruals F/M

HISTORY & add to change date use – Used or Earned

ENTER

DONE

REPORTS FOR SUPERVISORS &PRINCIPALS

PAYROLL & PERSONNEL

B.

U.

D.

Define check single employee, put in employee number, ENTER, DONE

****Must do each accrual separately****First Day of every month – Accrual update

PAYROLL & PERSONNEL

B.

E.

A.Sick

Time

Accrual Table:

Paraprofessionals Clerks 10 mos 700 Post

Effective Date:Current

“ “

Anniversary Dates:0101 to 1231

“” “”

Group/BU Range:60 Paras

50

Enter

Output check report

Post

Done

End Of Year Process

Define: Group/ Bu:

PAYROLL & PERSONNEL D.

Anniversary Date: End of Year: Report Sort:

3 to 370 to 700101 to 1231 12/31/2010 Loc/Emp Number

MUST END YEAR

BEFORE CREATING

NEW ACCRUALS.

* To close at

same time

(clerks

personal

time

changes

to sick

time)

Accrual

Type 2 to 3

Procedures to Increase Salaries Per Contract

Generate new Salary Tables using the following procedures:

B. Payroll and PersonnelI . Personnel File MaintenanceA. Salary Table File Maintenance

Do a Find on the table you need to change.

Hit 2scr key to verify you have located the correct salary table.

Perform a Generate function on this table.

Choose the Define function.

A new screen will appear fill in the following fields:

Base Date: This is the effective date of the current table you are changing New Effective Date: The new effective date of the contract change.Group/BU: The Group number of the table you are changing.

Grade /Rank Range: The steps of the table you are changing.

Dollar Amount: Use this function if the contract calls for a flat amount increase per step.

Percentage: Use this function if the contract calls for a percent increase per step.

Diagonal Increase: This field should be N for no.Round Increase: This field should be Y for yes.

Run X-Execute to generate the new table.

Do a Find on the new table to -check the new salary schedule. (Use the new effective date to find table)

Choose 2scr to pull up the new table. Verify the amounts calculated correctly.

Choose Update to correct rounding errors to contract rates.

Hit Esc to accept.

Apply the new table by running the Apply Mass Contract Increase function.

B. Payroll and PersonnelD. End of Year FunctionsA. End of Period Processing

K. Apply Mass Contract Increase

Define the following:

Group/BU: The Group number of the Bargaining Unit you are changing.Increase Option: Choose 1 for New Contract Rates.

Effective Date: Date of the new salary tables generated above. Active Emply Only: This field should be

Y for yes.

Run the Output/ Post function.

**NOTE: Review the proof printout before accepting the

Post. The following prompt will appear:

Do you wish to apply these increases, Continue (Y/N): Y for yes only after proofing the post report.

Other Notes:

If the contract change is effective in the middle of a payroll period, do the following:

B. Payroll and PersonnelA. Auxiliary ProgramsA. Initial Control Set-UpA. Installation Parameters

Run Update function.

Set Process Mid-Cycles Raises to Y

Hit Escape to accept changes.

Generate Payroll

After payroll is complete, go back and change flag to N following the above

directions.

The City of HolyokeOffice of the Treasurer536 Dwight Street, Room 17Holyoke, MA 01040-5019

JON D LUMBRATREASURER

PHONE (413) 322-5560 FAX (413) 322-5561

PPolicy: PayrollIssue Date: July 1, 2012

Date Last Revised: January 23, 2013

Mandatory and Voluntary Deductions: Wage Garnishments

Executive Summary Garnishments are mandatory deductions authorized by a court order, federal or state tax levy or other legal entity to be taken from an employee's after-tax wages according to the written instructions accompanying the garnishment order. All payments received by an employee for compensation are subject to garnishment. Only those garnishments that identify the City of Holyoke as the employer and direct the City of Holyoke to garnish the pay, and are authorized by a court order, federal law, or state law can be deducted through the payroll system. All changes must be authorized in the same manner as when originally adopted. No Garnishments will be taken in arrears.

ConsiderationsThis policy applies to all City of Holyoke Branches and Departments

Policy The City of Holyoke processes Garnishments in accordance with the following hierarchy: Chapter 13 Bankruptcy Orders (Personal Bankruptcy Orders) and IRS Tax Levies - Chapter 13 Bankruptcy order takes top priority unless an IRS (Internal Revenue Service) IRS federal tax Levy is received first by the Department. If a Chapter 13 Bankruptcy order is received by the Department after an IRS tax levy, the IRS requires employers to continue paying federal tax levy obligations unless the IRS issues an official release of levy. The Department must contact the Bankruptcy Trustee listed in the Bankruptcy order to notify the Trustee of the outstanding IRS Tax levies and any other wage garnishments. In most cases, all other wage garnishments, including child support obligations must be stayed, in accordance with the language of the order and written instructions from the Bankruptcy Trustee listed on the Bankruptcy order. In certain cases, employers will be instructed by the

Bankruptcy Trustee to continue child support payments. Any creditors who currently receive wage garnishments should be notified if the Bankruptcy Trustee orders the wage garnishment stayed, and should be supplied with a copy of the written instructions and a copy of the Bankruptcy order. These instructions from the Bankruptcy Trustee will supersede any current wage garnishment orders other than IRS tax levies. All notifications are handled by the Department. Any wage garnishment order received by the Department, after the establishment of a Chapter 13 Bankruptcy order, may not be entered into HR/CMS without prior review and approval by the Bankruptcy Trustee. The Department must immediately notify the both the Bankruptcy Trustee and the entity submitting any subsequent wage garnishment order in writing that a Chapter 13 Bankruptcy order is in place, and that the wage garnishment can not be entered without approval of the Bankruptcy Trustee. The subsequent entity may require the Department to submit a copy of the Bankruptcy order.

IRS Tax Levies and Child Support Orders - IRS Tax Levies and Child Support Orders are garnishments of equal status based on the date of the garnishment order. Whichever order is received first ("first in time, first in right") is the order that is processed first. IRS Levy - Internal Revenue Service (IRS) levies on property for payment of taxes pursuant to Internal Revenue Code 26 USC Section 6331. DOR collected orders for child and spousal support pursuant to MGL Chapter 119A, Section 12, include:

Temporary orders of a child support pending custody actions (MGL c.119 §28) Orders for care and maintenance of children under void marriage (MGL c. 207); Divorce orders for care and maintenance of children and alimony (MGL c. 208) Orders for child and spousal support for married persons living apart

(separated) (MGL c. 209) Orders for temporary child and spousal support for victims of domestic

violence (MGL c. 209A) Orders for child support for children born out of wedlock (MGL c. 209C) Criminal court orders for child or spousal support upon abandonment (MGL c. 273

§ 18A)

All child support order payments ordered by a Massachusetts court will be sent to DOR for issuance to payees.

DOR Levies - Department of Revenue (DOR) levies on property for payment of taxes pursuant to MGL Chapter 62C, Section 53.

Spousal Support Orders - Court orders for spousal support (alimony) when there is no child support involved pursuant to MGL Chapter 208, Section 36A, Chapter 246 and Chapter 209D.

Student Loan Re p ayments - Administrative wage garnishments issued by the federal government collected by "the treasurer or other official authorized to expend money on behalf of the City of Holyoke" for nonpayment of student loans pursuant to MGL Chapter 29, Section 31. Garnishment orders for unpaid student loans are generally issued to be no more than 10% of the employee's disposal income although a greater percentage may be deducted with the written consent of the individual involved.

DTA Over p a y ments - DTA overpayments are the recovery of overpayments made by the Department of Transitional Assistance under MGL Chapter 18, Section 30.

DMA Reimbursements - DMA Reimbursements are reimbursements of medical assistance for health services to children provided by the Division of Medical Assistance pursuant to MGL Chapter 118E, Section 23.

Court Ordered Employer Wa g e Garnishments - Court ordered employer wage garnishments are garnishment orders that direct the employer (Departments of the City of Holyoke) to garnish an employee's pay. The garnishment order must come from a legal, court or administrative entity AND specifically identify the employer as the City of Holyoke. Court papers that do not name the Department as the employer and mandate a garnishment cannot be honored. Voluntary wage garnishments entered in court between an employee and a creditor are not court ordered wage garnishments but are considered voluntary and cannot be honored. Summons for "Trustee process" and out of state court ordered wage garnishment must be submitted immediately to the Attorney General's office for review to determine if there is a legal obligation for the City of Holyoke to honor the wage garnishment.

Disposable Earnin g s Subject to Garnishments - Disposable earnings are that part of an employee's earnings remaining after deductions required by law are taken. It is used to determine the amount of an employee's pay that is subject to garnishment. The maximum allowable garnishment differs according to the type of garnishment order. In all cases, however, the disposable earnings must exclude deductions required by law: federal taxes, state and local taxes, and retirement contributions. When an employee's wages are not enough to satisfy the garnishment(s), a "partial" amount will be taken. No garnishment will be taken in arrears.

Chapter 13 Bankruptcy Orders (Personal Bankruptcy Orders) There is no limit in disposable earnings subject to a Chapter 13 Bankruptcy order. Departments should immediately confirm any limits in writing with the Bankruptcy Trustee.

IRS Tax LeviesFor IRS tax levies, the amount remaining from net pay after any exempted amounts (deductions required by law) is sent to the IRS to satisfy the levy. The individual can claim amounts to be exempt based on tax filing status.

Child Support Orders For Child Support orders, the maximum garnishment amount is between 50% and 65% of disposable earnings:

If the employee is supporting a spouse or dependent child other than those for whom a garnishment order is served, the maximum garnishment amount is 50%.

If the employee is not supporting a spouse or dependent child, the maximum garnishment amount is 60%.

If the employee is deemed to be in arrears for an order prior to the previous twelve-week period, the amounts above increase to 55% and 65% respectively. For those employees with multiple garnishment orders for child support, it is the Department's responsibility to withhold the maximum amount possible from the employee's wages.

DOR Child Support Enforcement will be responsible for allocating the withheld amounts to the custodial parents.

DOR Tax LeviesFor DOR Tax levies, the maximum garnishment amount is 25% of the employee's disposable income. The definition of disposable income for this type of garnishment is gross pay minus taxes, retirement and any child support payments.

Spousal Support Orders Spousal support garnishment orders not involving children follow the same guidelines for disposable earnings as Child Support orders listed above.

Student Loan Repayment Garnishment orders for unpaid student loans are generally issued to be no more than 10% of the disposable income after taxes and retirement are deducted.

DTA Overpayments and DMA Reimbursements For the repayment of DTA overpayments and DMA reimbursements, the maximum garnishment amount is either 25% of the employee's disposable earnings (gross pay minus taxes and retirement), or the amount by which the disposable earnings exceeds 30 times the minimum hourly wage, whichever amount is less.

Court Ordered Employer Wage Garnishments Court ordered employer garnishment orders follow the same guidelines for disposable earnings as Child Support orders.

Employee with Multiple Jobs When a garnishment order is issued to an employee who holds multiple jobs, the employee must indicate which wage payment the garnishment will be deducted from. The wage payment selected must be able to satisfy the biweekly garnishment deduction.

Wage Garnishments: Are administered by the City Treasurer; Are mandated by court order, federal/state tax levy or other legal entity to be

deducted by the employer; Are potentially deducted from all City of Holyoke employees; Are submitted through an employee's payroll office and entered by the City

Treasurer in MUNIS; Require a Garnishment Data Input Form and where applicable, a Garnishment

Payee Request Form; Are deducted in every biweekly pay period; and Are deducted on a mandatory post-tax basis. All original copies of garnishment orders and related documentation must be sent

to the City Treasurer with a screen shot of the entry by the Department and will be retained for 7 years following the final garnishment payment. Must be discontinued by the Department upon an employee's retirement, termination or death.

Discharge of Garnishment Garnishments may not be modified (increased or reduced) or cancelled at the employees request, but may only be modified by an amendment from the entity that submitted the original garnishment order (unless ordered to be stayed by a Bankruptcy Court Trustee)

The employer may not discharge a garnishment without an order authorizing the discharge. However, the Treasurer will halt garnishments with a specific total obligation once that obligation has been met. A release must be received by the City of Holyoke in order for the garnishment to be closed.

Retirement/Termination or Death

The Treasurer's Office will, upon retirement/termination or death, discontinue garnishing from future payouts effective same date regardless of future temporary employment

(IE 60 Day Appointments/ Intermittent Employees).

Con Internal Controls

Information Information Sources Related Procedure - NoneLegal Authority

1. 26 USC # 6331- IRS Tax Levy 2. 15 CFR §1673 - Restrictions on Garnishment

3. 20 CFR §1095a - Student Loan Repayment4. 11 USC §1301 et al Chapter 13 Bankruptcy Law

5. Massachusetts General Laws, Chapter 7A, Sections 3, 7, 8 - State Accounting System

6. Massachusetts General Laws, Chapter 18, Section 30 - DTA Overpayments

7. Massachusetts General Laws, Chapter 29, Section 31- Salaries8. Massachusetts General Laws, Chapter 62C, Section 53 - DOR Tax Levy9. Massachusetts General Laws, Chapter 118E, Section 23 - DMA

Reimbursements10.Massachusetts General Laws, Chapter 119A, Section 12 - Child

Support Order Wage Garnishments11.Massachusetts General Laws, Chapter 119, Section 28 - Payment of

Support12.Massachusetts General Laws, Chapter 207 - Marriage/Domestic

Relations13.Massachusetts General Laws, Chapter 208 - Divorce14.Massachusetts General Laws, Chapter 209 - Married Persons15.Massachusetts General Laws, Chapter 209A - Abuse Prevention

15.Massachusetts General Laws, Chapter 209C - Children Born Out of WedlockMassachusetts G 16.General Laws, Chapter 209D - Interstate Family Support Act

18.Massachusetts General Laws, Chapter 246 - Trustee Process19.Massachusetts General Laws, Chapter 273, Section 18A - Support

Obligations Under Prior Law Attachments - None Links - None

Leave Forms

Leave Forms, which "request permission to be absent from duties", are prepared and appropriately authorized for all long term and appointed non-instructional staff, i.e. Maintenance Unit Members, etc. Instructional staff will prepare and submit for authorization a form when requesting the following leaves: administrative, personal, religious, bereavement. The Leave Form's function continues to be an independent permanent record of fringe benefits taken by contract employees.

1. the requesting for leave by the employee2. the proper authorization by the immediate supervisor3. the proper authorization by Central Administration4. the correct identification of :

a) Type of leaveb) Reason for leave (when appropriate)c) Amount of leave time requestedd) Determination of leave with or without pay

Copies of Leave Forms should be kept until termination of employment to guarantee a correct record of fringe benefits received.

See Appendix A

Munis Clerk

Student Activity Account

Maintain accounts for each school in the district in one checking account as follows:

Deposits are received from the school with a transmittal form signed by the principal. They are counted and verified for accuracy. Deposit slips are signed and a copy returned to the Principal of the school.

Make deposits to the bank and record in the checkbook.

Record receipts to the school account in Access and to the City Treasurers office.

Request for funds (check) form signed by the Principal, received and reviewed by the Finance Director.

Have request form signed by the Finance Director. Type and imprint check with the correct information and bring check to the City Treasurers’ Office at City Hall for his signature.

Record in checkbook

Return a copy of the request along with the completed check to the

school.

Record checks to the school account in Access.

At the end of each month, the receipts and expenses are recorded in the

General Ledger. The checkbook is balanced with the bank statement,

the Student Activity Fund and the General Ledger in Access.

General Ledger in Access

The General Ledger is maintained for each Fiscal Year and includes the receipts and expenses for the Holyoke Public Schools' City and the State & Federal Grants funds.

All cash and checks received for payment for rentals, Work & Products, Game Receipts, Grant payments, reimbursements and tuition is recorded and sent to the City Treasurers office with a Departmental Deposit slip listing the Auditors Code.

All expenses listed on the Accounts Payable Warrants are posted to their correct accounts. When the Warrants are received, a Balance Sheet with the Auditor Code breakdown is listed with the expense amounts to the corresponding account. A copy is sent with the Warrant and another is sent to the City Treasurers office.

When the Payroll Detail Report is received the charges are broken down by account, balanced to the report and posted to the General Ledger. A payroll report is sent to the City Auditors Office and the City Treasurers Office every payroll period.

The General Ledger in Access is balanced monthly with the City Auditor's fund balance report received. If needed, any discrepancies are researched and resolved.

Student Activity Funds, Petty Cash Management,

Student Photo I.D. Receipts

School Procedures

1. Each school shall maintain a ledger noting the date and detailing the source and application of funds.

2. An account balance shall be recorded for each date on which there are fiscal activities. (Running Balance)

3. An account balance shall be noted as of the last business day of each month regardless of activity. This balance shall be the opening balance of the first business day of the following month.

4. A subsidiary account shall be maintained for each fund activity, noting the date and detail of each transaction and the running balance in the account.

5. For each subsidiary account the procedure described in #3 shall be followed.

6. A reconciliation of the subsidiary accounts with the Control Account shall be compiled as of the last business day of each month. The total of the balances in the subsidiary accounts shall equal the balance in the control account.

7. All receipts from each fund participant shall be forwarded to the School Department Business Manager by noon of the last school business day of each week. A transmittal form, made out in triplicate, shall accompany the cash detailing the account(s), and the amount(s) to be credited.

Upon receipt of the transmittal and verification of the amount, the Business Manager (or his/her agent) shall sign it. The School Department shall maintain the original and one copy of the transmittal and the third copy shall be returned to the originator for his/her file.

All requests for payments should be submitted in triplicate on a request form and signed by the Principal. M.G.L. Ch 71, §47 – Student Activity Accounts)

The law specifically charges the principal with the responsibility of collecting and depositing funds generated by students in an interest-bearing [savings] Student Activity Agency Account which is under the supervision and control of the district treasurer.

The law then allows the district treasurer to create a separate Student Activity Checking Account which is to be “…operated and controlled by a school principal and from which funds may be expended exclusively for student activity purposes per the particular student activities authorized by the School Committee.”

Ethical Considerations

Principals, club advisors, and other district staff should be aware of the ethical guidelines and code-of-conduct rules that apply to all state employees. Massachusetts General Law Chapter 268A - Conduct of Officials and Employees – provides specific and detailed guidelines for business dealings in a variety of settings.

The General Laws of Massachusetts

PART I. ADMINISTRATION OF THE GOVERNMENT

TITLE XII. EDUCATION

CHAPTER 71. PUBLIC SCHOOLS

SCHOOL COMMITTEES

Chapter 71: Section 47. Athletic programs; school organizations; student activity accounts

Section 47. The committee may supervise and control all athletic and other organizations composed of public school pupils and bearing the school name or organized in connection therewith. It may directly or through an authorized representative determine under what conditions the same may compete with similar organizations in other schools. Expenditures by the committee for the organization and conduct of physical education, athletics, sports, games and play, for providing proper apparatus, equipment, supplies, athletic wearing apparel, including appropriate souvenir garments and trophies, and facilities for the same in the buildings, yards and playgrounds under the control of the committee, or upon any other land which it may have the right or privilege to use for this purpose, and for the employment of experienced athletic directors to supervise said physical education, athletics, sports, games and play, shall be deemed to be for a school purpose. Expenditures by the committee for making special awards to pupils who have performed meritoriously in the fields of art, debating, distributive education, music, science, social studies or languages shall also be deemed to be for a school purpose. Cities and towns may appropriate for the employment of coaches to supervise in public schools physical education, athletics, sports, games and play, and for the transportation and expenses of public school athletic teams, coaches, cheerleaders, bands and any other groups composed of public school pupils which bear the school name

mg2searchlandin massgov2

LEGxLAWSxMGL Search the Law s

and are under the control of the school committee, within and without the commonwealth, to places where athletic contests or physical education, sports, games, play, musical festivals, competition or other events are held, and for the purchase of band and cheerleaders’ uniforms and musical instruments for the members of bands composed of public school pupils and bearing the school name and under the control of the school committee. All receipts by the committee in connection with the conduct of activities provided for under this section or any other activity not expressly provided for in this chapter but sponsored by the school committee in which participation is contingent upon the payment of a fee by the participant, shall be deposited with the treasurer of such town or, in cases where the town is a member of a regional school district, with the treasurer of such district and held as a separate account and expended by said school committee without further appropriation, notwithstanding the provisions of section fifty-three of chapter forty-four. No moneys may be expended from an appropriation or from the separate fund authorized by this section except upon the approval of the school committee, or of the selectmen in towns and of mayors in cities, for travel to other states.

Notwithstanding the provisions of the preceding paragraph or section fifty-three of chapter forty-four, the school committee of a city, town or district may authorize a school principal to receive money in connection with the conduct of certain student activities and to deposit such money, with the municipal or regional school district treasurer, into an interest bearing bank account, hereinafter referred to as the Student Activity Agency Account, duly established by vote of the school committee to be used for the express purpose of conducting student activities. Interest earned by such Student Activity Agency Account shall be retained by the fund and the school committee shall determine for what purpose such earnings may be used. In addition to such Student Activity Agency Account, the school committee may authorize the municipal or regional school district treasurer to establish a checking account, hereinafter referred to as the Student Activity Checking Account, to be operated and controlled by a school principal and from which funds may be expended exclusively for student activity purposes for the student activities authorized by the school committee. Such account shall be used for expenditures only and funds received for student activities may not be deposited directly into such account.

The school committee shall vote to set the maximum balance that may be on deposit in such Student Activity Checking Account. The principal designated to operate and control such Student Activity Checking Account shall give bond to the municipality or district in such amount as the treasurer shall determine to secure the principal’s faithful performance of his duties in connection with such account. To the extent that the funds are available in such Student Activity Agency Account, funds up to the maximum balance set by the school committee shall be transferred from the Student Activity Agency Account through the warrant process to initially fund such Student Activity Checking Account.

Periodically, to the extent that funds are available in such Student Activity Agency Account, the municipal or regional school district treasurer shall reimburse such Student Activity Checking Account, through the warrant process, to restore the limit set by the school committee. The principal shall adhere to such administrative procedures as the municipal or regional school district treasurer or accountant may prescribe. There shall be an annual audit of the student activity funds which shall be conducted in accordance with procedures as agreed upon between the school committee and the auditor based upon guidelines issued by the department of education.


PART IV. CRIMES, PUNISHMENTS AND PROCEEDINGS IN CRIMINAL CASES

TITLE I. CRIMES AND PUNISHMENTS

CHAPTER 268A. CONDUCT OF PUBLIC OFFICIALS AND EMPLOYEES

Chapter 268A: Section 17. Municipal employees; gift or receipt of compensation from other than municipality; acting as agent or attorney

Section 17. (a) No municipal employee shall, otherwise than as provided by law for the proper discharge of official duties, directly or indirectly receive or request compensation from anyone other than the city or town or municipal agency in relation to any particular matter in which the same city or town is a party or has a direct and substantial interest.

(b) No person shall knowingly, otherwise than as provided by law for the proper discharge of official duties, directly or indirectly give, promise or offer such compensation.

(c) No municipal employee shall, otherwise than in the proper discharge of his official duties, act as agent or attorney for anyone other than the city or town or municipal agency in prosecuting any claim against the same city or town, or as agent or attorney for anyone in connection with any particular matter in which the same city or town is a party or has a direct and substantial interest.

Whoever violates any provision of this section shall be punished by a fine of not more than three thousand dollars or by imprisonment for not more than two years, or both.

A special municipal employee shall be subject to paragraphs (a) and (c) only in relation to a particular matter (a) in which he has at any time participated as a municipal employee, or (b) which is or within one year has been a subject of his official responsibility, or (c) which is pending in the municipal agency in which he is serving. Clause (c) of the preceding sentence shall not apply in the case of a special municipal employee who serves on no more than sixty days during any period of three hundred and sixty-five consecutive days.

This section shall not prevent a municipal employee from taking uncompensated action, not inconsistent with the faithful performance of his duties, to aid or assist any person who is the subject of disciplinary or other personnel administration proceedings with respect to those proceedings.

This section shall not prevent a municipal employee, including a special employee, from acting, with or without compensation, as agent or attorney for or otherwise aiding or assisting members of his immediate family or any person for whom he is serving as guardian, executor, administrator, trustee or other personal fiduciary except in those matters in which he has participated or which are the subject of his official responsibility; provided, that the official responsible for appointment to his position approves.



This section shall not prevent a present or former special municipal employee from aiding or assisting another person for compensation in the performance of work under a contract with or for the benefit of the city or town; provided, that the head of the special municipal employee’s department or agency has certified in writing that the interest of the city or town requires such aid or assistance and the certification has been filed with the clerk of the city or town. The certification shall be open to public inspection.

This section shall not prevent a municipal employee from giving testimony under oath or making statements required to be made under penalty for perjury or contempt.

This section shall not prevent a municipal employee from applying on behalf of anyone for a building, electrical, wiring, plumbing, gas fitting or septic system permit, nor from receiving compensation in relation to any such permit, unless such employee is employed by or provides services to the permit-granting agency or an agency that regulates the activities of the permit-granting agency.


PART IV. CRIMES, PUNISHMENTS AND PROCEEDINGS IN CRIMINAL CASES

TITLE I. CRIMES AND PUNISHMENTS

CHAPTER 268A. CONDUCT OF PUBLIC OFFICIALS AND EMPLOYEES

Chapter 268A: Section 19. Municipal employees, relatives or associates; financial interest in particular matter

Section 19. (a) Except as permitted by paragraph (b), a municipal employee who participates as such an employee in a particular matter in which to his knowledge he, his immediate family or partner, a business organization in which he is serving as officer, director, trustee, partner or employee, or any person or organization with whom he is negotiating or has any arrangement concerning prospective employment, has a financial interest, shall be punished by a fine of not more than three thousand dollars or by imprisonment for not more than two years, or both.

(b) It shall not be a violation of this section (1) if the municipal employee first advises the official responsible for appointment to his position of the nature and circumstances of the particular matter and makes full disclosure of such financial interest, and receives in advance a written determination made by that official that the interest is not so substantial as to be deemed likely to affect the integrity of the services which the municipality may expect from the employee, or (2) if, in the case of an elected municipal official making demand bank



deposits of municipal funds, said official first files, with the clerk of the city or town, a statement making full disclosure of such financial interest, or (3) if the particular matter involves a determination of general policy and the interest of the municipal employee or members of his immediate family is shared with a substantial segment of the population of the municipality.

Revolving Accounts

There are seven special accounts which have been set up for flow of income to be expended on an on-going basis and are "rolled over" each year. The seven revolving accounts are:

Athletics (Gate Receipts) _ Culinary Works and Products Non-Resident Tuition Summer School Food Services Student Activity Building Rental

Each month, all articles, titles and revolving accounts are reconciled to the City Auditor's records.

See Appendix C.

Rental of Facilities

Rental of school buildings. Electronic Transfers received from the City Treasurers Office are coded, entered into the correct account and a completed copy sent back to the City Treasures Office and a copy sent to the City Auditors Office.

The Superintendent approves the rental request and dates, times and location is listed for billing purpose.

After the date of rental, an invoice with appropriate charges is issued and sent to the renting party. When payment is received, it is posted to the rental account in the General Ledger in Access and sent on a Departmental Deposit slip to the City Treasurer's office.

Reconciliation

Budget Transfers

Change budget amounts for individual line items where needed and approved by the Finance Director.

Journal Entries

Correcting expense charges to line items that are needed because of warrant rejected invoices, returned checks and refunds to appropriations.

YTD Budget Reports to balance with the City Auditor's report and for resolving discrepancies in Grants funds with the Grants Accountant.

Record returned Insufficient Funds checks to the Student Activity fund and/or the General Ledger in Access. Maintain records for these checks and work with the Treasurer's office to recapture the expenses.

Work closely with the Accounting Manager and Grants Accountant to maintain balanced accounts between Munis, my Access G/L and the Auditor.

Health Dental and Life Insurance

All permanent employees are eligible for health, dental and life insurance. Food Service Staff, like other employees, who are appointed and employed for 20 hours or more, are eligible for health and life insurance. All insurance "must be" applied for within 30 days of initial employment. In all cases, staff pre--pay insurance (30 days in advance) with payroll deduction. Consequently, when staff retire or resign, they are covered by their pre-payment for at least 30 days.

The City of Holyoke reviews health insurance rates annually in the Spring. New rates become effective in early July. The open enrollment period is usually from late May to late June. It is only during initial enrollment, (first 30 days of employment) and open enrollment periods that staff are eligible to enroll and/or refine insurance coverage.

The City of Holyoke has a basic group life insurance policy for each of its employees with Boston Mutual. The policy amount is $5,000 per employee. The total premium is $9.95. of which the City of Holyoke pays 50%. The cost to the employee is $4.98 per month. The employee is also entitled to purchase additional life insurance. However, the employee pays the full cost of that insurance premium. This policy must be applied for within 30 days of the date of the beginning employment. If the application is later than this, the applicant must be prepared to provide evidence of insurability.

Standard Disability Policy

Cafeteria workers and custodians are eligible for the standard disability policy. Cafeteria workers must work 30 hours weekly to be eligible, custodians must work 40 hours. The eligibility waiting period is 6 months from the date of hire. In the case of cafeteria workers if they are employed less than 30 hours originally, those days are counted towards their 6 month waiting period.

The policy pays 70% of your bi-weekly earnings. If you have accumulated sick time, you must request in writing, that be used to make up the difference of the 30%. It is the responsibility of the employee to contact the insurance department to start the process.

The Insurance Department fills out the proper paperwork, forwards one form to Standard Benefit Administrators and gives the other forms to the employee to be filled out by themselves and their attending physician and then forwarded to Standard.

Medicaid

The Holyoke Public Schools contracts with Lower Pioneer Valley Educational Collaborative to do our Medicaid Billing. The Direct Service Billing is set up through our Special Education Department. Through the Easy Med Software Program the Holyoke Public School and Future’s contracted service providers are given user names and passwords to document the direct services they are providing on a daily basis to the children. These services are based on signed IEP’s so every student is receiving the exact services outlined in the grid.

The Administrative Billing is based on several criteria:

Quarterly I submit a template of all of our employees and contacted service people of which the Random Moment Time Study participants are randomly drawn from. This group includes anyone associated with the Special Education Dept, including Special Ed Director and Assistant Sped Director, Setl’s, Support Staff, OT, PT Speech Therapists, Guidance Counselors, School Adjustment Counselors, Psychologists, Nurses, and Para’s.

On this quarterly report I populate the Employee ID, Email Address, Job Description, Employee or Contractor, Active Y or N, FFP, FTE, Medical Y or N, School. It is important to make sure all eligible employees are on the template for the quarter. Once the template is submitted for the quarter I can no longer add any additional people to it. However, if someone on the list goes on FMLA or leaves the district I contact LPVEC and they are removed from the list. I keep a running report of all new hires and FMLA to add or remove these people.

People are randomly chosen from the template weekly. By email they are notified and required to fill out their Random Moment Time Study, which should take one moment. It is 3 drop down questions and the drop down answers to choose from. They are notified 3 days, then 1 day, then the day of their moment and are also given a 5 day grace period after their chosen moment to complete.

Quarterly I submit to LPVEC the Employee Wages, Employer Health & Life Insurance costs for all persons on the template for that quarter. I also need to supply them with quarterly Out of District Sped Costs, Materials & Supplies, Unemployment and Workers Compensation costs. The Annual budgeted salaries, Annual net school wide interest expense, Annual unemployment compensation, Annual budgeted Medicare contribution, Annual budgeted Workers Comp, Annual budgeted amount for Pension Contributions, Annual budgeted amount for Health & Life Insurance for the district, Acquisition costs for Building and Fixed Assets and the School District’s total FTE’s.

PULLING EMPLOYEE SALARIES FOR A QUARTER:In Munis, Human Resource/Payroll, B payroll, C Employee Maintenance, L Employee Detail History, Binoculars (Find) tab to name, green check, Detail, Deduction & Pay History, Deductions/Earnings, Fiscal YTD as of Month/Year (put quarter and year).Enter, Print, (Should detail information be included in this output NOOff of the report I report REG-SA & REG-DA(if both exist) and PARA-H for the salary portion and a report is run from the insurance dept that tells us what portion the city contributed to their Health, Dental & Life Insurance.

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