Business Office Procedure Manual

2018 - 2019

Business Office Procedure Manual

Hidalgo Independent School District

Table of Contents

Table of Contents ................................................................................................................ 2

Financial Guidelines ........................................................................................................... 3

General ............................................................................................................................ 3

Budget ............................................................................................................................. 4

Payroll ............................................................................................................................. 5

Finance Office Contacts .................................................................................................. 6

Departments/Funds/Organizations .................................................................................. 7

Purchasing ........................................................................................................................... 8

Accounts Payable .............................................................................................................. 30

Policy ............................................................................................................................ 31

Credit Card Procedures ................................................................................................. 32

Reminders ..................................................................................................................... 34

Employee Travel ............................................................................................................... 36

Student Travel ................................................................................................................... 43

Child Nutrition .................................................................................................................. 53

Cash Management ............................................................................................................. 55

Receipting Procedures................................................................................................... 56

Receipting of Tuition .................................................................................................... 56

Forms .............................................................................................................................. 108

Monthly Payday Calendar ........................................................................................... 109

Bi-Weekly Pay Calendar ............................................................................................. 110

Accounts Payable Calendar ........................................................................................ 112

Purchase Requisition ................................................................................................... 113

W-9 Request for Taxpayer ID ..................................................................................... 114

Authorization for New Vendor ................................................................................... 115

Travel Authorization Form .......................................................................................... 116

Meal Request ............................................................................................................. 117

Student Meal Log ....................................................................................................... 118

New Account Request Form ...................................................................................... 119

Child Nutrition Forms ................................................................................................ 120

Hidalgo ISD does not discriminate against any person on the basis of race, religion, color, gender, age,

national origin, disability, or any other status or condition protected by law.

Financial Guidelines 2018 - 2019

Financial Guidelines

Welcome Campus Principals, District Administrators and Secretaries to the beginning of

a new fiscal year. We have put together some helpful guidelines to provide you with an

overview of general financial operating procedures. We are certain that 2018 - 2019 is

sure to be another successful and productive year. Our staff is always ready to assist you

and provide you with the required support.

General

Campus/Department budgets for the 2018 - 2019 fiscal year are accessible

through the TxEIS on-line system. Any changes to the current list of purchase

requisition originators and approvers at your campus/department should be

forwarded to our office immediately.

As a reminder, the District’s health insurance plan, TRS-Active Care, begins its

new year on September 1, 2018. Annual deductibles for medical and prescription

commence on this date. Please remind staff that is new to the District that they

must have enrolled in order to have health insurance. The deadline for enrollment

for new employees is 30 days after their first work day. If the deadline is not met,

TRS will not honor the enrollment for the entire year. The District contribution

will be $390.00 per month for teachers and professional staff and $403.50 for

para-professionals and auxiliary staff.

All programs of the District are subject to audit, thus all departments and

principals are required to maintain program information accessible. Examples of

this would be Campus Improvement Plans, enrollment records, technology and

other equipment inventories, etc.

Board policies relating to Business and Support Services can be found on the

HISD website under Section C.


Budget

Federal budgets will be initiated at campus level and sent to the Executive

Director for Special Populations for approval of entry.

Budget reclassifications can be made at the campus/department level but must be

approved by the Principal and Finance. However, budget amendments and

reclassifications between functions and/or funds must be fully documented and

submitted to the Finance Department for review and will be done twice a year.

Special Revenue Fund budgets are based on Notice of Grant Awards (NOGAS)

received from TEA or other governmental agencies. The amounts awarded to the

District are not advanced until the expenditures are incurred and reported to the

agency for reimbursement. It is imperative that these allocations are expended on

a timely basis so that it does not hinder future awards to the District. If the funds

are not expended during the period allotted, the government may deem the funds

to be not needed. April 15 is the cut-off for federal funds, after this date the

Executive Director for Special Populations will reallocate to district level.

Payroll budgets cannot be transferred to any of the expenditure accounts. Budgets

for vacancies are held for that purpose only, unless the Superintendent or designee

requests an amendment for district initiatives.

Budget amendment requests: Send a written request to Finance Office at

[email protected] attention Ms. Nancy Sanchez stating justification for

amendment and account number.

Example:

Amend From: 199-11-6399-00-001-711001 $500 Amend To: 199-13-6239-00-001-799001 $500

To amend to the Region One in-service account for training on C-Scope.

Amend from: 199-11-6399-00-041-711041 $600 Amend to: 199-23-6411-00-041-799041 $600

To amend for principal travel to Austin - training on instructional methods for ELA

mailto:[email protected]

mailto:[email protected]


Payroll

All extra-duty pay such as stipends and tutoring should be submitted on payroll

supplemental form. These expenditures should have been budgeted by the

campus/department. Extra-duty pay should be made only to regular HISD

employees. In addition, they must be made only to teachers or other professionals.

Comp-time earned by paraprofessional staff must not be an accrual beyond 60

hours. Comp-time must be taken within duty year earned but it is recommended to

be taken within 20 days. Comp-time must be pre-approved from the employee’s

supervisor.

Supplemental Payroll Form for extra-duty pay must include all pertinent

documentation. These include sign-in sheets indicating students served and hourly

sign-in sheets indicating the number of hours worked.

Payroll calendar due dates must be followed. Calendars will be emailed monthly.

Please abide by the due dates to ensure that the payroll department has enough time

to review payroll for all employees.


Finance Office Contacts

Nancy Sanchez 843-4495 Chief Financial Officer

Gracie Martinez 843-4411 Accountant

Manuel Montemayor 843-4410 Finance/Compliance Specialist

Diana Alvarez 843-4412 Accounts Payable/Insurance

Specialist

Joel Rodriguez 843-4417

Budget Specialist

Melissa Murillo 843-4414 Payroll Specialist


Departments/Funds/Organizations


Departments/Funds/Organizations

2018 - 2019

Fund Description

Food Service

State CATE

Clearing Fund - Finance

Clearing Fund - Payroll

State Comp

Special Ed - State

Athletics

Band

State Bilingual

Gifted & Talented

Local Maintenance

Title 1, Part A

Title 1, Part C-Migrant

Idea B Formula-Special Education

Idea B-Preschool

Summer Lunch Program

Carl Perkins-Voc Education-CATE

Title II, Part A-Teacher & Principal

Title III, Part A-LEP

Title IV, SSAEP

Reading is Fundamental (RIF) Grant

CNP Equipment Grant

Visually Impaired Grant

Advanced Placement

Instructional Materials Allot

Robotics

SECO #3

Campus Activity Fund

Student Clubs

Scholarship Fund

Debt Service

Capital Projects – Interest Earnings

Capital Projects all other

Description

Hidalgo Early College High School

Hidalgo Academy

Ida Diaz Jr High

Hidalgo Elementary

Kelly Elementary

Salinas Elementary

Hidalgo Park

Numbers Organization

101 001

161 002

165 041

167 101

171 102

175 103

181 104

185

191 701 Superintendent’s Office

195 702 School Board

199 703 Tax Office

211 748 Purchasing

212 749 Human Resources

224 750 Business Office

225 801 Athletics

242 802 Fine Arts

244 811 Maintenance

255 812 Technology

263 813 Food Services

264 814 Transportation

287 815 Public Relations

288 991 Special Ed Department

385 992 Office of Teaching & Learning

397 993 Federal Programs/Special Pop/Migrant

410 995 Bilingual Department

472 996 Social Studies

698 998 Testing

999 Districtwide

Funds -

Other

461

865

831

599

608

699

Purchasing Guidelines 2018 - 2019

Purchasing


MISSION STATEMENT

The Mission of the Purchasing Department is to provide Administration and Staff the

purchasing services necessary to accomplish Hidalgo Independent School District (HISD)

goals and objectives.

VISION STATEMENT

Our vision is to create customer satisfaction by providing value and efficiency to each

purchase request while adhering to Hidalgo ISD local policy, state law, and sound

business practices.

GOALS

The Purchasing Department shall:

Purchase all goods and services for the best price and of suitable quality in an efficient

and timely manner.

Purchase goods and services in accordance with established policies and procedures.

Establish and maintain purchasing procedures.

Continue to promote communication between all departments and purchasing

personnel in order to facilitate the purchasing process.

CENTRAL FOCUS

To have an established system that efficiently streamlines operations while ensuring

that our standard purchasing protocol is followed at all times.

To constantly look at cost within a best value framework as the main driver when

making purchasing decisions.

To continue to look at opportunities that allows us to upgrade and improve on our

current process.

POLICY

Purchases of personal property, construction, maintenance, or renovation of a building or

services shall be in accordance with the Texas Education Code, Local Board Policies, and

any other applicable Federal, State, and Local Laws.

ETHICS

To foster fair, ethical and legal trade practices, the purchasing department adheres to the

ethical standards of the Purchasing profession. These standards call for granting all

suppliers equal consideration to the extent as State, Federal, and District policies permit.

They include avoiding any conflict between personal interests and the interest of Hidalgo

Independent School District. No gratuities shall be accepted. These standards and civil


statutes bind all district employees. It assures the purchasing of quality goods and services

in a fair competitive environment.

CONFLICT OF INTEREST

A conflict of interest occurs when an employee participates directly or indirectly in the

procurement process from which that employee or member of the employee’s family will

benefit financially, either directly or indirectly.

COMMITMENT OF FUNDS

The signature of the Chief Financial Officer or designee on an official purchase order is

the only legal binding commitment to purchase. No employee has the authority to enter

into purchase contracts or in any way obligate Hidalgo Independent School District for

procurement debt specifically authorized in writing by the Superintendent.

PURCHASING APPROVAL

A purchase for goods and services cannot be made using District funds without prior

approval from the Chief Financial Officer in the form of an approved Purchase Order.

The Board delegates to the Superintendent or designee the authority to determine the

method of purchasing, in accordance with CH (Legal) Policy. The Designee must

approve any exceptions to this policy prior to committing any District funds. Prior to the

approval from Chief Financial Officer, District staff must adhere to the following

guidelines:

Purchase requisitions should not be prepared and entered online unless the

purchase is necessary to the instructional program or the operation of the District.

The release of an online requisition by the approving authority verifies the concurrence to the necessity and propriety of the purchase.

The user department/campus is responsible for checking the accuracy and

completeness of the information on the purchase requisition entered in the online

purchasing system and ensuring that the request is in conformance with

established purchasing policies and procedures.

Each on-line requisition must be approved online by the person who has final

approval authority for the funds associated with the purchase. This authority

cannot be delegated.

Guidelines for the use of activity funds for purchases of goods and services are

available from the Business Office.

The Purchasing Department staff will review the purchase requisition and the

Chief Financial Officer will provide approval after verifying compliance with the

District’s purchasing guidelines.

APPROVING AUTHORITIES

The following persons are delegated the authority to act as an agents for Hidalgo

ISD in carrying out the purchasing activities of the district:


1. Chief Financial Officer

2. Purchasing Director

Each Principal, Coordinator, or Director can act as purchasing agents for all expenditures

made from his/her campus/department funds as long as purchases are done in a

responsible matter.

PURCHASING STAFF

The Purchasing staff is responsible for the procurement process and that they are in

accordance with the District, State, and Federal guidelines. The staff provides information,

specifications, and price quotes. They also prepare formal and informal bid packages, bid

tabulations and awarding contracts as related to the procurement process. They also assist

in solving issues regarding shipment problems, payment problems, and return of goods.

Once the procurement process begins, purchasing staff should handle all contact or

correspondence with vendors. It is important for departments to keep purchasing staff well

informed of changes or events that may affect a purchase and/or payment.

The following are the areas of responsibility for each staff position.

CHIEF FINANCIAL OFFICER

Responsible for major procurement negotiations of all major contracts, responsible for the

overall procurement process of the District and departmental operations.

PURCHASING DIRECTOR

Responsible for assisting in the review and organization of requisitions, and the distribution

of all purchase orders. Responsible also for, but not limited to, handling communications

between departments and coordinating training of other District staff. The solicitation

process that consists of advertisements and contacting potential vendors for contact's

information. Responsible for the daily operation of the purchasing process that will include

purchase order creation and distribution and obtain competitive price quotes. Assists in

developing long-and-short range objectives and goals for the Department. Implement the

District’s procurement procedures, maintain adequate supplier information, maintain

procurement records and provide assistance to district staff in this area.

CONTRACTS AND AGREEMENTS

Only the Board President, Superintendent and the Chief Financial Officer, or their

designees may sign contracts or agreements requiring payment from any Hidalgo

Independent School District funds. Contracts or agreements not signed by the approved

authorities will not bind the District financially and will be the personal responsibility of

the individual who did sign the agreement or contract. The budget authority granted to a

Principal, Coordinator, or Director in no way authorizes them to execute contracts or


make purchases in the name of the District. All contracts and/or agreements must have a

purchase order in place before any goods or services are rendered and signed by the Chief

Financial Officer.

PERSONAL RESPONSIBILITY

A District employee who purchases or orders any goods or services in the name of the

District or who obligates the credit of the District without following the purchasing

policies and procedures will be held personally responsible for payments to the vendors

or return of the items. (See Board Policy CH Local)

INVOICE DATES

Invoices should not reflect a billing date earlier than the date printed on the purchase

order.

EMERGENCY PURCHASES

Emergency purchases, where school equipment is destroyed or severely damaged, may

be authorized by the Superintendent and subsequently reported to the Board of Trustees.

CONSULTANT CONTRACTS

A consultant is an independent contractor, not an employee, which offers services to the

public. A consultant usually maintains an office and usually provides the equipment and

materials necessary for completing or performing a service. A consultant is paid on a fee

basis for specialized services that are usually considered to be temporary or short-term in

nature, normally in areas beyond the expertise of the employing entity's employees.

All Consultants hired to perform a service will complete the Consultative Service

Contract and the Contractor's Certification forms available from the purchasing

department at least 30 days prior to the performance of the service.

Consultative Service Contracts need to be submitted to the appropriate administrators for

approval before services are performed.

Approving authorities for all consultative services are as follows:

Superintendent or his designee

The final approver of the Consultative Service Contract is the Chief Financial Officer.

1. Once services are performed, request for payment should be submitted to the

Accounts Payable department.


2. This should include a copy of the purchase order, consultative service contract,

the criminal history certification if applicable, American Recovery &

Reinvestment Act of 2009 form if applicable and an invoice from the provider.

3. Invoices for contracts based on hourly wage should include the date, description

of services, and time billed. Invoices for contracts based on a set fee per service

should include the date and description of service. The students serviced should

be included when applicable.

4. Travel expenses agreed to on the contract will be reimbursed based on the

district’s travel guidelines for meals, lodging, mileage, and transportation per

diem. Itemized receipts are required for lodging and transportation other than

mileage.

5. Payment will be mailed to the consultant.

WRITTEN SPECIFICATIONS

It is important for the requesting department to write specifications that correctly fulfill

their needs. Specifications are the basis by which vendors prepare their bids. Specifications

should be functional describing performance and design. Care should be taken not to

intentionally or needlessly specify features or functions that may mislead a vendor or limit

the purchase to one vendor. Departments are urged to contact purchasing when in need of

assistance.

BIDS AND AWARDS

The purpose of bidding is to purchase goods and services through fair competition.

Awards are made to the bidder whose bid complies with specifications, terms, conditions,

and any other requirement stipulated in the bid and is the best value to the District.

BEST VALUE RESPONSIVE BIDDER

Texas Education Code 44.031 states that in determining contract awards to vendors, the

district shall consider:

1) the purchase price,

2) the reputation of the vendor and of the vendor’s goods and services,

3) the quality of the vendor’s goods or services,

4) the extent to which the goods or services meet the district’s needs,

5) the vendor’s past relationship with the district,

6) the impact on the ability of the district to comply with laws and rules relating to

historically underutilized businesses,

7) the total long-term cost to the district to acquire the vendor’s goods or services, and

8) any other relevant factor specifically listed in the request for bids or proposals.

Factors that a school district may consider under these criteria would include:

Vendor response time.


Compatibility of goods/products purchased with those already in use in the

district.

Vendor's past experience

TYPES OF PURCHASES

The District procures goods and services using credit through a Purchase Order. Vendors

must accept a Purchase Order for the District to conduct business.

Open Market Purchases

Purchases for goods and services are done through the open market by the following

methods:

1. Formal Method

2. Informal Method

FORMAL METHOD

The formal method is a process where the solicitation and award is governed by the

Texas Education Code-Sub-Chapter B.-Sec.44.031 and local board policy.

The requirements are as follows;

All contracts with a value of $50,000 or more by law shall be made by one of the

following methods, which provide the best value to the District:

competitive bidding,

competitive sealed proposals,

request for proposals, for services other than construction services,

Inter-local contracts,

design/build contracts,

contract to construct, rehabilitate, alter or repair facilities that involves using a

construction manager,

job order contract for the minor construction, repair, rehabilitation, or alteration of

a facility,

reverse auction as defined by section 2155.062(d) government code, and

the formation of a political subdivision corporation under Section 304.001, Local

Government Code.

Advertisement

A public notice must be published in the county where the school is located once a week

for at least two weeks prior to the time set for letting the contract.

Sealed Bids

All bids/proposals must be sealed.


Opening Bids

At the minimum 2 district employees must open bids/proposals. The Purchasing

Department encourages the requesting department to send a representative(s) to the

bid/proposal opening.

At opening only vendor names will be read aloud with the exception of construction

projects. Submitted pricing will be read aloud for construction projects only.

Awards

All Contracts are awarded to the proposer offering the best value to the District; based on

criteria set forth in specifications, terms, and conditions of the bid/proposal.

Procurement Methods for Construction Projects 44.031

Competitive Sealed Proposals

Design Build Contracts

Competitive Bidding

Construction Manager-at-Risk

Construction Manager Agent

Job Order Contract

Evaluation of Bids and Proposals for Construction Services – Education Code

44.035

The Board of Trustees of a school district that is considering a construction contract using

a method specified by Section 44.031(a) must, before advertising, determine which

method provides the best value for the district.

The district shall base its selection on criteria authorized to be used under section

44.031(b) and publish in the request for bids, proposals, or qualifications the

criteria and the relative weights given to the criteria.

The district shall document the basis of its selection and make the evaluations

public no later than the seventh day after the date the contract is awarded.

Competitive Sealed Proposals - Education code 44.039

A delivery method similar to competitive bidding. The District selects an

architect/engineer to design and develop construction documents. Once documents are

fully complete the District solicits proposals. Selection is based on a combination of price

and other factors that the District deems to provide the best value.

The district shall provide or contract for the inspection services, the testing of

construction materials engineering, and the verification testing services necessary

for acceptance of the facility by the district.


The district shall receive and publicly open the CSP. Within 45 days after the date

of opening the district shall evaluate and rank each proposal submitted in relation

to published selection criteria.

Design Build Contracts - Education code 44.036

A method where a single entity is contracted to provide both design and construction.

The design-build team consists of contractor, architect, and engineer.

The award of a design build firm is a two phase process. Phase I: The district shall

prepare a request for qualifications and evaluate each offeror’s experience,

technical competence, capability to perform, past performance of the team and

other appropriate factors except price or cost related factors. The district may

select a maximum of offerors to submit additional information.

Phase II: The district shall evaluate the information submitted as well as

information on demonstrated competence, safety record, costing methodology,

and ability to meet schedules. The district shall rank the firms and negotiate with

selected offeror. If unable to negotiate contract with selected offeror, district shall

end negotiations and proceed to negotiate with next offeror and so on until a

contract is reached.

The district shall designate an engineer or architect independent of the design-

build firm to act as its representative for the duration of the work. If not, in-house

employee district shall select thru RFQ.

Competitive Bidding- Education code 44.040

A delivery method wherein the District selects an architect/engineer to design and

develop construction documents from which the District solicits lump sum bids. Selection

is based on the lowest responsible bid and the contractor serves as a single point of

responsibility for construction.

Construction Manager-At-Risk - Education code 44.038

A method where the construction manager serves as the general contractor providing pre-

construction and construction services. The Construction Manager-At-Risk provides

design phase assistance in evaluating costs, schedules, implications of alternative designs,

systems and materials during design and serves as a single point of responsibility

contracting directly with the subcontractors during construction.

Before or concurrently with selecting the agent the district shall select an architect

or engineer to prepare the construction documents for the project.

The district may select the Construction Manager–At-Risk on a one or two step

process.

Construction Manager-At-Risk may self perform general conditions work.

CM-At-Risk must advertise bids/proposals for major element of work and may

bid on work.


CM-At-Risk shall publicly open and read aloud offeror name and monetary

amount.

Construction Manager Agent - Education code 44.037

A method where the construction manager serves as an agent for the District providing

pre-construction and construction services. The District shall procure a general

contractor, trade contractors, or subcontractors who will serve as the prime contractor for

their specific portion of the work. The multiple trade contracts are held by the District

and bonding is provided by each individual subcontractor.

Before or concurrently with selecting the agent the district shall select an architect

or engineer to prepare the construction documents for the project.

The district shall select the Construction Manager – Agent on the basis of

demonstrated competence and qualifications, same manner as selection of

engineers or architects.

Job Order Contracts – Education code 44.041

A school district may award job order contracts for the minor construction, repair,

rehabilitation, or alteration of a facility if the work is of a recurring nature but the

delivery times re-indefinite and indefinite quantities and orders are awarded substantially

on the basis of pre-described and pre-priced tasks.

Contractor Requirements - Government Code Subchapter B 2253.021

A governmental entity shall require the contractor, before beginning the work, to execute

A performance bond if the contract is in excess of $100,000

Solely for the protection of the governmental entity awarding the contract;

in the amount of the contract and conditioned on the faithful performance

of the work in accordance with plans and specifications

A payment bond if the contract is in excess of $25,000

Solely for the protection and use of payment bond beneficiaries who have

a direct contractual relationship with the prime contractor or a

subcontractor to supply public work labor or material and in the amount of

the contract

Requirements

Worker’s Compensation Insurance – Statutory

General Liability with the following limits:

Each Occurrence $1,000,000

Fire Damage $ 500,000


Personal & Advertising Injury $1,000,000

General Aggregate $1,000,000

Products – Comp/Op AGG $1,000,000

Automobile Liability Insurance in the following limits:

Bodily Injury (per person) $100,000

Bodily Injury ( per accident) $300,000

Property Damage (per accident) $100,000

Step Process for CSP/BID

Select professional services through request for qualification statements (RFQ)

for the architects and engineers

Design phase

Advertise and send out competitive sealed proposals (CSP) or competitive bids

(BID)

Evaluate and Award

Issue contract documents obtain bonding and issue notice to proceed

Begin construction

Right to Reject Bid

The District has the right to reject any or all bids.

Competitive Bids

This method is the recommended purchasing method that should be used for the

procurement of goods and services. It is among the most complex method due to the

detailed procurement management process required to arrive at an award and to the legal

and procedural constraints that govern the process.

Competitive Bids must be obtained:

If a purchase of personal property (except gasoline and produce) exceed $50,000.

If a construction, maintenance, renovation, or repair project exceeds $50,000.

If purchases for a federally funded child nutrition program exceeds $10,000.

Competitive sealed proposals and request for proposals

Competitive Sealed Proposal (CSP) and Request for Proposals (RFP) should be the

preferred method when competitive sealed bidding is impractical. Though the process

varies in evaluation and award of a contract due to the procurement situation, both

methods should be used when detailed information is required beside cost to determine

an award, such as: vendors performance capability; financial resources; qualifications of

a firm; personnel that will be assigned to a project; and vendor’s concept and approach to

a project. That should provide full competition among participants.


CSP’s and RFP’s should be considered when:

A plan for performing the services is needed.

The ability to perform such services as reflected by the technical training,

education, experience, qualifications and ability of personnel are critical to the

performance of the contract.

A fixed price or fee may not be required or is not the major consideration.

The following is a summary of when each method should be used:

Competitive Sealed Proposal method must and can only be used on construction

contracts.

Request for Proposal method may be used when purchasing services or personal

property.

In both cases, the evaluation and award criteria must be clearly stated in the terms

and conditions section of the Proposal.

Agreements

Participation in Inter-local Agreements provides the District a greater flexibility in the

acquisition of goods and services. However, entering into such agreements could

preclude the District from complying with purchasing law. The purchasing processes

should be clearly spelled out in an Inter-local Agreement.

Departments wishing to purchase through an Inter-local Agreement should contact the

Purchasing Department.

INFORMAL METHOD

The competitive quotation process is used for making purchases involving dollar amounts

less than $50,000, in the aggregate, for a twelve-month period when not available through

an approved source.

The purpose of competitive quotation procedures is to obtain the lowest practical prices

for needed items.

Purchase orders up to $1,000 require only one quote from an approved vendor.

Quote needs to be submitted to the Purchasing Department for processing.

Purchase orders between $1,001 and $5,000 need three written price quotes from

approved vendors or inter-local cooperative agreement.

Purchase orders between $5,001 and $49,000 must be obtained by the Purchasing

Department through and approved procurement method either formal or informal.

Purchase orders $50,000+ require formal procurement method, i.e., BID, RFQ,

RFP, etc.


SEPARATE, SEQUENTIAL, OR COMPONENT PURCHASES

When preparing requisitions, the requesting department must be aware that employee

shall not intentionally or knowingly make or authorize separate, sequential or component

purchases to avoid the competitive bidding requirements. Component purchases means

purchases of the component parts on an item that in normal purchasing practices would

be made in one purchase. Separate purchases means purchases made separately of items

that in normal purchasing practices would be made in one purchase. Sequential purchases

means purchases over a period of time that in normal purchasing practices would be

made in one purchase. Violation of this provision is a Class B or C misdemeanor.

Conviction may result in confinement in a penitentiary, removal from office or dismissal

from employment. Texas Education Code-Subchapter B. - Sec. 44.032.

SOLE SOURCE PURCHASES

Competitive bidding, formal or informal, is not required for purchases that are available

from only one source provided it is:

An item for which competition is precluded because of a patent, copyright, secret

process, or monopoly.

A film, manuscript, or book.

A utility service, including gas or water.

A captive replacement part or component for equipment

The sole source exception does not apply to mainframe data processing

equipment and peripheral attachments with a single-item purchase price in excess

of $15,000. Texas Education Code Subchapter B.-Sec. 44.032. (See Exhibit C)

PRE-PAID PURCHASES

No pre-payment for equipment or services will be allowed.

MANUAL PURCHASE ORDERS

No manual purchase orders will be allowed nor considered as a valid transaction.

EMERGENCY PURCHASES

Emergency purchases are allowed to meet urgent and unexpected requirements where

health and public safety or the conservation of public resources are at risk. Though

emergency purchases are sometimes exempt from competitive bidding, efforts are made

to obtain bids. Emergency purchases valued over $5,000 must be approved by the

Superintendent. Emergency purchases less than $5,000.00 must be approved by the Chief

Financial Officer. When a department is in need of an emergency purchase, a requisition

should be prepared, explaining the reasons for the emergency, and a list of the items

or services needed. If a department knows vendors who can provide the services, the

vendor’s names, addresses and phone numbers should be listed. The department should


call Purchasing and advise them of the emergency. The department should give the

Purchasing department the requisition information.

LEASE PURCHASE AGREEMENTS

Leasing equipment is an option that should be considered when it is to the best interest of

the District. If a department prefers to lease, the department should include in their

requisition the reasons why a lease purchase is preferred. A comparative analysis

between a lease purchase and an outright purchase is always very helpful and should be

provided. Such comparison should include all operating costs related to the operations of

the equipment for the term of the lease, including supplies, maintenance costs, and

interest rates. Lease purchase requests should be submitted at least sixty days prior to the

start of the contract.

COMPUTERS-HARDWARE, SOFTWARE AND MAINTENANCE PURCHASES

Requests for computers and related equipment, such as software and maintenance must

be coordinated and approved by the Technology Department regardless of funds used.

Prior to preparing a requisition, a department should contact the Technology Department

to discuss their needs. Once their needs are identified, a requisition should be prepared

and submitted for approval. The technology department will provide quotes and a vendor

recommendation based on the need. The quotes signed by the Technology Director will

need to be in place when processing the requisitions.

PURCHASE LEVEL

Purchases less than $1 – 999.99

Requirements

From any awarded vendor on District's approved vendor list or Inter-local

agreement. Other sources may be used with Purchasing Department approval.

(District-wide aggregate may require other documentation or competitive

pricing.)

One quote needs to be submitted to the Purchasing Department for processing

requisition.

Required Approvals

Campus and/or Department and Chief Financial Officer approvals

PURCHASE LEVEL

Purchases from $1,000 -$4999.99


Requirements

Three written documented quotations from any awarded vendor on District's

approved vendor list or Inter-local agreement. Other sources may be used with

Purchasing Department approval. (District-wide aggregate may require other

documentation or competitive pricing).

Quote form needs to be submitted to the Purchasing Department for processing a

requisition along with the three quotes.

Purchases of $5,000 and over will be reviewed by the purchasing department and determine the appropriate procurement method, either formal or informal.

Required Approvals

Campus and/or Department and Purchasing Coordinator approvals

PURCHASE LEVEL

Purchases $50,000 and over must contact the Purchasing Department for guidance.

Requirements – contracts must be preceded by a competitive pricing mechanism

Competitive Bid

Competitive Sealed Proposal

Request for Proposal for services other than construction services

Inter-local Agreements – based on bids/proposals (§ Education Code Section 44,

Subchapter B)

Buy-Board (Texas Local Government Statewide Purchasing

Cooperative)

CENTRAL TEXAS PURCHASING ALLIANCE

DIR (Dept. of Information Resources)

HGAC (Houston-Galveston Area Council of Governments)

Region One ESC

TBPC (Texas Building and Procurement ComHidalgo)

TCI (Texas Correctional Industries)

TCPN (The Cooperative Purchasing Network)

TIBH (Texas Institute for the Blind and Handicapped)

TXMAS (Texas Multiple Award Schedule)

U.S. Communities

Design/Build Contract for Facilities

Construction Manager-Agent

Construction Manager-At-Risk

Construction Services through Competitive Sealed Proposals

Construction Services through Competitive Bidding

Job Order Contracts for Facilities Repair

Reverse Auction (§ Education Code 44.031)


Professional Services (Govt. Code 2254)

Sole Source

Political subdivision compensation for electricity purchases

Required Approvals

Campus and/or Department, Purchasing Director and Chief Financial Officer approval.

As applicable, the Executive Director of Support Services, Executive Director of Human

Resources, Superintendent of Schools and Board of Trustees (where statutorily required).

Exceptions

Contracts for the purchase of produce or vehicle fuel.

Lease or lease purchase of a school bus must be competitively bid when the

contract is valued at $20,000 or more. (§ Education Code 44.031(L)

Mainframe data-processing equipment and peripheral attachments with a single- item purchase price in excess of $15,000 (§ Education Code 44.031(K).

Budgets for the year are completed by the end of August each year and users have a firm

grasp on projected expenditures. If any of these budgeted expenditures exceed $50,000 in

the aggregate in a twelve month period for like items or categories, the Purchasing

Department must be contacted in order to acquire the goods or services in a timely and

cost effective manner utilizing the appropriate procurement method.

The Board of Trustees or their designee must approve any single contract or

purchase in excess of $50,000.

REQUISITION PROCESSING

CAMPUS REQUISITION FORM

1. Individuals who do not have access to the online requisition system must initiate

their request using a campus requisition form. For example, teachers and office

workers would initiate a purchase request on the campus requisition form.

2. Individuals who have access to the online requisition system for data entry

purposes may initiate their request using a campus requisition form to facilitate

the data entry process. For example, secretaries and clerks who input requisitions

may initiate their request using this form.

3. Campus requisition forms should be routed to the appropriate approvers for

signature. Hardcopy signatures cannot replace the online departmental approval

without the approval of the Purchasing Department.

COMPLETION OF CAMPUS REQUISITION FORM

1. Obtain a blank purchase requisition form from the campus/department.

2. Obtain product and pricing information from an approved vendor.


3. Complete the vendor information: All of the information is required. Your order

will not be processed without it.

Vendor's name – the full name is required, do not use abbreviations.

Vendor's address or location.

The vendor number will be completed by the person requesting the order or

the campus/department clerk.

4. Complete the item detail for each item ordered.

Enter the quantity you are ordering.

Enter Catalog/Reference No.

Enter the description and unit of measure.

Enter the unit of measure that the merchandise is sold by. For example: box,

each, pkg., etc. Refer to the Standard Abbreviations for Item Measurement

for additional abbreviations.

Enter the unit price. For example: $5.25.

The system will automatically extend the total cost for each item entered.

Enter the discount if applicable.

Enter the freight/shipping if applicable.

The account number will be completed by the campus principal/director.

The description must be detailed enough to be understood by the

clerk/secretary, approving official, purchasing clerks, vendor, warehouse

delivery clerks and auditors. Requisitions with inadequate descriptions will

be rejected. 5. Upon completion of the campus requisition form submit form for TxEIS:

Obtain Principal's approval.

Return the approved requisition to the assigned person for data entry.

The purchase requisition is not a purchase order. Do not contact the vendor to place your

order based on the requisition number. If you do place your order based on the purchase

requisition, you will be personally responsible for payment of merchandise, not the

District. (Board Policy CH Local)

REQUISITION ONLINE ENTRY

1. The requisition should be entered online by the clerk or secretary. Once the

requisition has been completed, it will be sent for departmental approval.

2. All requisitions must contain complete information, such as quantity, unit of

issue, unit cost, shipping & handling cost, discount percentage, bid number and a

clear description of the items to be purchased.

3. Once a requisition is entered online, the accounts associated with the purchase

will be immediately encumbered for the total amount shown on the requisition.

After entering the requisition online:


Place the requisition number assigned by the computer on the campus

requisition form.

File the campus requisition form with supporting documentation.

For orders requiring quotes, place requisition number on quote form and

forward to Purchasing Department by inter-department mail or fax.

4. All back up documentation must be uploaded into the online system. No

Exceptions.

a. Examples of back up documentation that must be included as part of the

requisitions are:

Quotes from vendors

Specific Information about the recommended vendor

Signed sole source affidavit from vendor

Approved consulting agreement form

Lists of students

Travel information including maps with mileage and hotel

information

Conference information

List of anticipated items or products

Any other information deemed important for the approval of the

requisition

FINAL DEPARTMENTAL APPROVAL

1. Only staff with departmental budget approval authority will approve online. This

task and responsibility may not be delegated.

2. After a requisition has been entered and released online, the individual with the

final approval authority for the purchase must approve the requisition on-line.

The Purchasing Department will have final authority over the validity of the

request.

3. Final departmental approvers must approve requisitions on-line if a purchase falls

under their authority. This is true even if the final approver has already signed a

campus requisition form.

PURCHASING DEPARTMENT APPROVAL

1. After the department approval of the online requisition, the Purchasing Department

will review the requisition. The Purchasing Director reviews the requisition for

account codes and purchasing requirements. The requisition is then forwarded to

the Chief Financial Officer for final purchasing review and approval.

2. If a requisition is not approved, the Purchasing Department will return the

requisition to the user for the necessary changes. Once the changes have been

made, the user must release the requisition for Departmental Re-Approval. The


department approving official(s) must once again approve the requisition. The

purpose for the re-approval is to prevent any unauthorized changes to the

requisition.

3. Purchase orders will not be generated unless all pertinent information is correct

and complete. Once the requisition has been reviewed by the Purchasing

Department and determined that it is in compliance with purchasing requirements,

the requisition is approved. Upon approval, the requisition is printed and it then

becomes a purchase order.

If an attachment must be mailed with the purchase order, please make a note of it on the

comments tab and send the original copy of the attachment to the Accounts Payable

office, notating the Requisition/Purchase Order number.

Purchases that are made using the Buy-Board will be faxed by the Purchasing

Department. It is the responsibility of the originator to follow up on the order with the

vendor.

A requisition does not become a purchase order until the Chief Financial Officer

produces final approval in the form of a signed purchase order. A purchase order is then

assigned. All purchase orders must be approved before merchandise is ordered.

*Keep this in mind when entering requisitions for grants of programs with specific

ending dates.

Note: It is the clerk/secretary’s responsibility to check daily for comments posted

on the requisition, make necessary changes, and release the requisition for

departmental re-approval. All requisitions returned by the purchasing department

will have a comment explaining the reason for the return. Once correcting a

returned requisition, all information must be re-uploaded and resubmitted for

approval.


Purchasing Approval Path

Principal / Dept. Head

Federal

Programs Purchasing Department

REASONS PURCHASING DEPARTMENT WILL REJECT A REQUISITION

A requisition may be rejected (not approved) by the Purchasing Department for several

reasons. The reason for a rejected purchase order will be noted on the requisition

comments field. Any requisition that contains an account number that does not meet

TEA Financial Accountability System Resource guidelines will be rejected. The table

below lists the most common reasons requisitions are unapproved and the action that

should be followed.


REASON

ACTION

PURCHASE FROM NON-APPROVED

VENDORS

The vendor selected is not an approved

vendor. A list of approved vendors is

posted on the Purchasing Department web

page.

INCORRECT BID NUMBER

The bid number does not match the correct

bid/proposal or Inter-local agreement.

LACK OF DETAILED DESCRIPTION

The description provided is incomplete.

Describe the purchase further.

INCORRECT OBJECT CODE

S/B <OBJT>

The object code is incorrect. Change the

account number to correspond with the

object code given, or change description to

correspond with account code.

PROCESSING REQUISITIONS PRIOR TO HOLIDAYS AND VACATIONS

All requisitions that require processing prior to scheduled holidays, vacations, and/or

early dismissals must be entered, released with Departmental Approval and sufficient

funds in the accounts in the on-line requisition system two (2) days before the closing of

administrative offices. Please be mindful of these dates when planning purchases and

payments.

PROCESSING REQUISITIONS PRIOR TO ACCOUNTING DEADLINES

All requisitions that require processing for payment, prior to Accounting deadlines, must

be entered, released with Departmental Approval and sufficient funds in the accounts in

the on-line requisition system two (2) days before the deadlines.

YEAR-END PURCHASE ORDER PAYMENT PROCEDURES

In order to assure year-end purchase orders are processed properly, the following

procedures must be followed:

1. Purchase orders with goods received prior to August 31 of the current fiscal year

must be processed and paid through the budget for the fiscal year in which they

were bought and received.


2. Under special circumstances purchase orders with goods received after August

31, can be carried over. Please contact the Finance Department for more

information.

3. Purchase orders that must be cancelled should be submitted to Accounting by

August 31.

4. Purchase Orders that were never used must be turned in to the Accounts Payable

office by August 31 to be voided.

The Finance Department will provide a monthly outstanding Purchase Order listing for

the campuses/departments.

If you have any questions regarding this matter, contact the Finance Department.

BOARD POLICIES FOR PURCHASING

The Hidalgo ISD Board Policies that affect purchasing may be viewed on the TASB web

page at http://www.tasb.org/policy/pol/private/108905/

The following Board Policies apply to purchasing:

CH (Legal) Purchasing and Acquisition

CH (Local) Purchasing and Acquisition

CHF (Legal) Purchasing And Acquisition – Payment Procedures

CHG (Legal) Purchasing and Acquisition – Real Property and Improvements

CV (Exhibit) Facilities Construction

CV (Legal) Facilities Construction

CV (Local) Facilities Construction

CVA (Legal) Facilities Construction – Competitive Bidding

CVA (Local) Facilities Construction – Competitive Bidding

CVB (Legal) Facilities Construction – Competitive Sealed Proposals

CVB (Local) Facilities Construction – Competitive Sealed Proposals

CVC (Legal) Facilities Construction – Design-Build Contracts

CVD (Legal) Facilities Construction – Construction Manager-Agent

CVE (Legal) Facilities Construction – Construction Manager-At-Risk

CVF (Legal) Facilities Construction – Job Order Contracts

These policies and procedures have been updated as of October 2015 and will be changed

as needed.

http://www.tasb.org/policy/pol/private/108905/

Accounts Payable 2018 -

2019

Accounts

Payable


2019

POLICY

Hidalgo ISD personnel are not authorized to make purchases for any type of goods or

services unless it has been previously approved by the Finance Department through a

purchase order (on-line).

Purchase requisitions that are made after receiving invoice and do not follow purchasing

procedures will need a letter from the department or campus stating the reason. Accounts

Payable will review before payment is made that the invoices are after the purchase order

date. A memo will be sent to the department/campus asking for an explanation if the

invoice date is before the PO date. All correspondence regarding unauthorized purchases

will be sent to the Chief Financial Officer and the Superintendent.

CAMPUS SECRETARIES

Type requisition made out to vendor.

Requisition, quotes, order forms & all necessary documentation are uploaded through the

document upload in TxEIS.

After the requisition goes through all approval paths, the Accounts Payable clerk will

generate a Purchase Order.

The Accounts Payable clerk will print the Purchase Order and it will be kept in accounts

payable office with all related documentation.

The campus/department secretary will reprint the Purchase Order from the TxEIS system

once approved and the order can placed with the vendor. Merchandise will be delivered

to a centralized location in the Purchasing Department. Every order must have a packing

slip and a purchase order number.

Once merchandise is received and verified, it is sent to campus/department.

Campus/department secretary must verify ordered merchandise and post receiving into

the TxEIS system (within 5 days) to ensure prompt payment.


2019

VENDOR/ACCOUNTS PAYABLE DEPARTMENT

Vendor mails original invoice to Accounts Payable Department.

Hidalgo ISD

Attn: Accounts Payable

P.O. Box 8220

Hidalgo, TX 78557-8220

Accounts Payable clerk will match the accounts payable and receiving copy of Purchase

Order with packing slip and original invoice.

Accounts Payable clerk reviews the purchase order and invoice for accuracy. Once all

documents have been reviewed, the invoice is scheduled for payment. Invoices, packing

slips, etc. need to be uploaded to the TxEIS three (3) days prior to the check run in order

to be included, if not they will go into the next check payables.

(See attached schedule of payments dates for 2018 - 2019)

All utilities invoices are processed by Finance Department such as electricity, water,

telephone, garbage service, postage meter, copiers and including employee uniforms

service.

Payment Authorization Forms are used by the Finance Department for payment of

services or goods already received such as utilities. Campuses can request these forms

for emergency purchases only. Activity funds that require a purchase order will need to

use the on-line purchasing system. A budget for each campus has been set up for this

purpose.

CREDIT CARD PROCEDURES

Credit Cards to Wal-Mart, HEB, Gasoline, etc., will be issued only when a purchase

order has been approved. Only HISD employees may check out and use the credit cards

and they are responsible for returning credit card to the Finance Department along with

receipts. Once receipts are turned in to the Accounts Payable, the purchase order

procedures are followed and scheduled for payment.

1. Follow the Purchase Requisition procedure and Purchase Requisition on-line

entry instructions listed in the Business Office Procedures Manual.

a. Enter one item on the requisition with the following information:

i. Quantity

ii. Unit

iii. Unit Cost

iv. Stock

v. Description

2. Purchasing will review your requisition for approval.


2019

3. Sales Tax Exempt has been established with approved vendors at the time credit

application was submitted to the vendor. No Sales and Use Tax Certificate of

Exemption form is required at point of purchase.

4. Select the items you wish to purchase and present them to a cashier. The cashier

will then issue an itemized cash register receipt.

5. Itemized receipts are required in order to process payment. If itemized receipts

are not submitted to Accounts Payable, payment must be made by the individual

who purchased the goods or the Activity Fund, if allowable.

6. Attach the itemized cash register receipt to the purchase order copy of your

purchase order. Submit for payment to your campus/department secretary. The campus/department should submit all of the monthly invoices from the vendor to

the Account Payable Department no later than the 3rd of each month. For items

purchased on a one-time basis, paperwork should follow immediately.

NOTE: Do not tape invoices on sides. The tape should be at the top and bottom

to avoid items from fading away.

7. The credit card procedures apply to the following vendors:

a. Exxon

b. Valero

c. HEB

d. Wal-Mart

e. Home Depot

f. Lowe’s

g. Office Depot

h. Sam’s

8. Do not share the credit cards with others. Credit cards (after use) must be

returned to the Finance Department after each use.


2019

Step Person Responsible Processing Procedures End

Result

1. Campus/department

Secretary or Clerk

Initiates the purchase order process. Purchase Order

2. Finance Department Finance Department issues out the courtesy card to

the person responsible for making the purchases.

Obtain Card

3. Campus/department Makes the purchases. Itemized

Receipt

4. Campus/department Submits the purchase order and itemized receipt with

appropriate signatures to Accounts Payable

Department. Makes copy of thermal receipt.

5. Accounts Payable Reviews the purchase order and receipts for Check Department mathematical errors, and that the items purchased are

reflected on the P.O.

Issues a check.

Credit Cards are to be used only for school business with an approved purchase

order. Unauthorized use of a credit card will result in a written reprimand and

continued misuse could result in termination of employment.

Only Hidalgo ISD employees may request and use the credit cards.

Credit cards will not be issued for use over the weekend.

o Credit cards checked out in the morning will need to be returned to the

Finance Office by lunch (noon).

o Credit cards checked out in the afternoon will need to be returned to the

Finance Office by 8:00 the next morning.

REMINDERS

Purchase order receiving copy and packing slips, and all supporting documentation must

be uploaded to the TxEIS system in order to expedite payment to vendor.

Accounts Payable will only pay from original invoice/receipts.

Over 90 days old, purchase orders should be deleted from system for release of funds.

Secretaries are responsible for returning purchase orders indicating "VOID". Return

voided Purchase Orders to the Finance Department.

Federal Express invoices should be processed immediately to prevent a "hold on

account".


2019

When issuing Purchase Order for travel expenses, all information must be on purchase

order such as: name of employee traveling, destination and dates.

Athletic Officials and Police Personnel services must be turned in to Accounts Payable

within 24hrs of service. It must have all signed documentation attached.

Athletic deposits need to be submitted to the Accounts Payable office on a weekly basis

Student meals invoices must be turned in the next day of the event to Accounts Payable

to process payment.

Child nutrition (Food Service) invoices and deposits need to be submitted to Accounts

Payable on a weekly basis.

All accounts payable vendor checks are only to be mailed.

No gift cards are allowed at any campus or department.

Vendor address changes need to be forwarded to the Accounts Payable office.

Emergency checks will be processed Wednesday afternoons. To be available after 3:00

pm. These will be checks which are needed in between the accounts payable regular

check run

Employee Travel 2018 - 2019

Employee

Travel


PROCEDURES FOR COMPLETING A TRAVEL REQUEST FORM

Employee / Non-Employee Travel:

1. A Travel Request Form is required for all types of employee travel. The purpose of the

Travel Request Form is to verify funds availability for the conference and that the

conference is approved in accordance with administrative regulations.

a. A Travel Advance Form approved by the Campus Principal/Administrator and

Superintendent is required.

2. One Travel Advance Form per individual is required. When traveling as a group, the

travel expenses are to be shared on each employee’s Travel Advance Form.

3. Hotel, registration, travel agency, meal and some vehicle rentals are advanced.

Mileage, taxi, shuttle, parking fees and some vehicle rentals are also on an advance

basis, receipts must be turned in within 5 days of return. HISD Board of Trustees and

the Superintendent do not need to provide meal receipts

4. Meals:

a. Meal allowances are on an advance basis. The amount advanced for overnight

trips is the full amount allotted for breakfast ($7), lunch ($9), and dinner ($20)

not to exceed $36 for the day.

b. For an individual to receive a meal allowance the following criteria needs to be

met:

i. Breakfast Allowance - individual must leave Hidalgo before 7:00 am.

For return trip – individual must arrive in Hidalgo after 10:00 am.

ii. Lunch Allowance - individual must leave Hidalgo before 12:00 pm.

For return trip - individual must arrive in Hidalgo after 2:00 pm.

iii. Dinner Allowance - individual must leave Hidalgo before 6:00 pm.

For return trip - individual must arrive in Hidalgo after 7:00 pm.

Note: Do not include full meals provided by the Conference and/or Hotel.

5. Lodging:

a. The lodging amount is not to exceed the U.S. General Services

Administration (GSA). Please check the rates at

https://www.gsa.gov/travel/plan-book/per-diem-rates

b. Due to the hotel requirement of a credit card to reserve a room, the employee

must reserve his/her own room. If sharing rooms, one employee must be in

charge of reserving the room.

http://www.gsa.gov/travel/plan-book/per-diem-rates


c. The cost of the room is divided amongst the occupants on each travel request

form. Examples: (i) room rate is $120 and 3 people are rooming, then the room rate on each employee’s travel request form is $40 ($120 divided by 3). (ii)

room rate for 1st night is $90 and 2nd night is $95, the average is to be calculated

as follows – add the two room rates and divide by the number of nights ( (90 +

95) / 2 = $92.50). If the room is being shared, then take the average rate and

divide amongst the number of occupants. Indicate the roommate(s) name(s) and

the total cost of the room per night in the lodging notes section of the Travel

Advance Form.

d. The District is exempt from State of Texas taxes only. The full amount of tax

is paid for out of State taxes. When requesting the sales tax information from

the hotel, ask for the individual tax rates (i.e., county, city, state).

e. The District is not exempt from paying Hotel Occupancy taxes nor city taxes.

6. Transportation:

a. Personal Vehicle –

i. Mileage is on an advance basis. If you did not receive an advance

for mileage use the Mileage Reimbursement Form to obtain a

reimbursement. This form must be completed and submitted to

Accounts Payable Department with all travel receipts for hotel,

airline, etc.

ii. The District uses the Texas Comptroller of Public Accounts

mileage guide for the state approved mileage rate: https://fmx.cpa.texas.gov/fmx/travel/textravel/rates/curren t.php

iii. The mileage rate the District uses is .535¢ per mile.

iv. When four or less employees travel on the same dates with the same

itinerary to conduct the same business, then coordination of travel is

required for each group of four employees and for any fraction in

excess of a multiple of four employees. Coordination is required by

individuals of the same campus or administrative department.

“Coordination of travel” means employees traveling together in one

personally owned or leased motor vehicle. (Example: four (4)

individuals to a vehicle) Exceptions must be approved by the

Campus Principal/Director in writing explaining why the “Four (4)

Car Rule” was infeasible. In this case, mileage must be

proportionally split between the different vehicles. It is at the

discretion of the Campus Principal/Director to decide which

employee is driving. Employees are strictly prohibited from

transporting students using their personal vehicles.


b. District Van –

i. The District’s Van can only be used when traveling outside of the 4 county

areas (Starr, Willacy, Hidalgo, and Cameron).

c. Vehicle Rental –

i. If a vehicle rental is needed, use approved vendors if possible, i.e.,

Enterprise, etc. They will accept our purchase orders if traveling within

the State of Texas. If traveling outside of these boundaries and a vehicle

rental is required, the employee will be responsible to pay for the rental

and be reimbursed after the trip. Receipt is required.

ii. Not all vehicle rental agencies accept the District’s Tax Exempt Certificate.

Therefore, verify that the vehicle rental agency selected will honor the

District’s Tax Exempt Certificate prior to traveling. Accounts Payable

Department will not reimburse unauthorized taxes.

iii. Fuel charges are reimbursable with original gas receipt or payable with

District’s gas credit card. District’s gas credit card must be requested

from the Business Office with an approved Purchase Order.

iv. When traveling on District-related business, all District employees shall

follow the guidelines listed below.

- Rental agreement must include provision for a collision damage

waiver or loss damage waiver. Personal effects are not covered.

- Collision damage waiver or loss damage waiver should include

acts of God (hailstorms, etc.).

- List or name the District on the rental agreement.

- Personal auto liability insurance and driver’s license must be

current.

- Keep vehicle keys in your possession at all times.

- The number of passengers must not exceed the designed

capacity of the vehicle.

- Each passenger must be secured by a safety belt.

Failure to comply with these procedures may result in assignment of

total liability to the employee’s personal auto insurance policy in the

event of an accident.

d. Airline – Before calling, be sure to have a purchase order number. Payment is

required within 10 days. (Shands-Brooks Travel)

e. Shuttle, Taxi, and Parking Fees are on a reimbursement basis. Remember to

keep all of these receipts, since they are required for reimbursement. The actual

amount spent is notated on the Meals and Mileage Reimbursement Form.

7. Registration/Admission Fees:

a. A copy of the conference agenda or registration is required to be attached to the

Travel Request Form.

8. The requisition should not be entered until all authorized individuals have approved

the Travel Request Form. The requisition needs to include the following information:


a. Employee Name

b. Title

c. Conference Name

d. Dates of Conference

e. Location of Conference

9. If the employee did not attend the conference for an unexcused reason, all payments

need to be reimbursed to the District.

10. For any cancelled trips, a memo signed by employee’s immediate supervisor must be

submitted to Accounts Payable Department for audit documentation. If cancelled travel

is unexplained/unexcused, employee is personally responsible for reimbursing District

for any payments made related to employee’s travel.

Recap:

Meals – maximum of $36 per day ($7 breakfast, $9 lunch, and $20 dinner)

Lodging – GSA rates

Mileage - .535¢ per mile

Out of State travel – GSA rates, for per diem rates.

Gratuity (tips) are not reimbursable


How to Enter Travel on the TxEIS Requisition Screen

Once you have received the approved Travel Authorization Form back, enter the

requisitions on the TxEIS system. Follow the below guidelines which are specific for

Travel.

1. Requisition for meals, mileage, shuttle, and taxi are payable to employee:

a. Name of employee (No Nicknames)

b. Employee title

c. Conference name

d. Dates of travel

e. Location

f. Map Quest required

2. Requisition for Hotel (payable to the hotel):

a. Name of employee (No Nicknames)

b. Employee title

c. Conference name

d. Dates of travel

e. Location

3. Requisition for Vehicle Rental (payable to the rental agency):

a. Name of employee(s)/non-employees traveling (No Nicknames)

b. Employee title

c. Conference name

d. Dates of travel

e. Location

4. Requisition for registration fee (payable to the vendor):

a. Name of employee(s), non-employee(s) or number of students @ $

b. Employee title

c. Conference name

d. Dates of conference

e. Location


How to Submit the Travel Purchase Order for Payment

1. The following items need to be attached to the Purchase Order(s) for employee

and/or non-employee travel payments.

a. The approved Travel Authorization Form

b. A copy of the conference agenda/registration form and receipt

c. Original invoice from travel agency

d. Original invoice from car rental

2. The following items need to be attached to the Purchase Order(s) for employee

meals and mileage reimbursement.

a. The Meals and Mileage Reimbursement Form

b. Receipts for applicable expenses such as shuttle, parking fees, hotel, etc.

c. A copy of the original approved Travel Authorizzation Form.

d. Map Quest required.

NOTE:

Allow sufficient time for purchase order and payment processing (3-5 days). See

payment schedule.

All receipts must be turned in to the Finance Department within 5 days.

Employees must also sign the certification form, upon receipt of travel

advance, stating funds are for School Business travel.

Student Travel 2018 - 2019

Student

Travel


Procedures for Student Travel Request

PURPOSE

The purpose of these procedures is to provide guidelines for student trips and to

identify the general process to be followed for review and approval of trip requests.

These guidelines must comply with the District’s policy with respect to the student

code of conduct. Consequences for serious infractions of the rules should be

specified and clarified before any trip takes place.

GENERAL STATEMENT OF POLICY

It is the general expectation that all student trips will be well-planned, conducted in an

orderly manner and safe environment, and will relate directly to the objectives of the

class or activity for which the trip is requested. Student trips will be categorized within

4 general areas:

1. An instructional field trip is a planned visit outside the school taken by students,

under the supervision of a teacher or other school official, to enrich and extend the

classroom instructional program.

A. General Guidelines

Field trips should be designed to enhance the curriculum. They extend the

classroom lesson into a real world application. Therefore, every field trip must

have a structured lesson plan with the identified Texas Essential Knowledge

and Skills (TEKS) to be taught. As such, every student should be allowed to

participate and not be left behind, i.e., discipline, attendance, etc.

Since every student in the class is allowed to participate on instructional field

trips, a student who misbehaves during the school year should be reprimanded

in an appropriate manner other than non-participation on the instructional field

trip. If the misbehavior is such that it might happen on the field trip

destination(s) the student’s parent will be required to come on the trip as a

volunteer to supervise the child. Ultimately, since the parent has been notified

of his/her required attendance, it is the parent’s decision whether or not to have

the child participate. If the parent does not have personal transportation, the

parent will be asked to ride on the school’s bus as a volunteer chaperone,

helping to supervise his/her own child.

B.

Approval

The Field Trip Proposal, Travel Request, Itinerary and Bus Request Forms for

an instructional trip must be submitted by the teacher to the Campus Principal.

$7.00


The Campus Principal will review for approval. The approved request shall be

forwarded to the Executive Director for Curriculum and Instruction.

No fieldtrips shall be scheduled on the day or evening immediately preceding

the day on which the administration of the statewide student assessment

program is scheduled for grades 3-11.

2. An extra-curricular field trip is travel outside the school taken by students, under

the supervision of a teacher or other school official, in support of academic/athletic

teams, performing groups, or other extra-curricular activities sanctioned by UIL

regulations, the Board of Education or an organization recognized by the Board of

Trustees.


Extra-curricular activities are activities sponsored by the University

Interscholastic League (UIL), the District Board of Trustees, or an organization

recognized by the Board of Trustees. These activities are not necessarily

directly related to instruction of the Texas Essential Knowledge and Skills

(TEKS) but may have an indirect relation to some areas of the curriculum.

Examples of other extra-curricular organizations include, but are not limited to,

FFA activities, cheerleaders, student council, drill/dance teams, TMSCA and

university trips.

B. Approval

Any extra-curricular field trips requested by a teacher or activity sponsor must

have the approval of the Campus Principal.

After approval is granted, the Field Trip Proposal, Travel Request, Itinerary and

Bus Request Forms for an extra-curricular trip must be submitted by the teacher

to the Campus Principal. The Campus Principal will review for approval.

The approved request shall be forwarded to the Superintendent.


Secondary school organizations traveling to perform out of the area and/or out

of State are ambassadors representing our programs, communities, and District.

These students should represent the best that the District has to offer as they

perform in their respective fields. They should embody high standards of

performance and behavior as our representatives. With this in mind, the

following guidelines should be used in selecting venues and activities for the

secondary organizations that travel.

1) A trip should be educational in nature and performance-oriented. The trip

should also include some cultural and social benefits to those students

involved.


2) Performances should be in conjunction with a festival and/or an invitation.

A tour company may be used with the planning, scheduling, and

reservations.

In addition to the above considerations, each organization should have its own

policies for travel, consistent with District policies/procedures.

1) An organization/student clubs should have a handbook with a set of rules

for travel. These rules should comply with the District’s policy dealing with

the student code of conduct. Consequences for serious infractions of the

rules should be specified and clarified before any trip is taken.

2) Students participating in a trip need to be made aware of the rules. Each

student and his/her parent should sign the student conduct agreement form

stating that they have read and understood the organization’s rules and the

consequences of not following those rules.

3) Sponsors should be made aware of their duties to monitor and help the

students. Activities should be planned in order to keep the students busy,

active, and entertained. Good security, supervision, and safety should be

considered when selecting places to visit.

4) Some examples are:

- malls

- theme parks

- museums

- theaters

B. Preliminary Approval

Invitations or plans for extended field trips with student groups shall be

discussed first with the Campus Principal.

1) Students shall not be involved in making formal travel plans for extended

field trips until the request has been approved by the Campus Principal.

2) The request shall include information on cost, destination, and days away

from school.

3) If using a charter bus or travel service, insurance coverage must be specified

in the travel plan/package.

C. Final Approval

After securing preliminary approval and determination that the proposed trip is

feasible, the teacher/sponsor, band director and athletic director, submits the

Field Trip Proposal, Travel Request, Itinerary and Bus Request Forms to the

Campus Principal. The Campus Principal will review for approval.


The approved request shall be forwarded to the Superintendent for final

approval.

All out-of-state travel must be submitted to the Superintendent one month in

advance to be approved by the Board of Trustees.

Parents shall be made aware of plans as soon as possible following final

approval.

TRAVEL ARRANGEMENTS

1. Travel arrangements are made by the teacher/sponsor, band director, and athletic

director.

2. All District travel is processed using the online PO system.

3. Only sites indicated on the request will be visited.

4. A detailed itinerary must be prepared for both students and parents.

5. A roster of student names, address, and telephone number of parents must be

attached to the request and available to the sponsor.

6. Chaperones shall be selected by and are under the supervision of the

teacher/sponsor.

a. A background check is required at the campus level.

b. Chaperones should travel to and from the destination with the group unless

medically unable to do so.

c. Chaperones must sign a Release of Claims and Hold Harmless Agreement

before travel. This agreement must be submitted as an attachment to the travel

request form to Accounts Payable Department.

d. The number of chaperones and sponsors shall be determined by the number,

ages, and gender of the students and the nature of the trip. The following is

required:

e. The District will not pay for any chaperones in excess to the above numbers.

Secondary: A minimum of 1 sponsor per 10

students. Elementary: A minimum of 1 sponsor

per 8 students.


7. Reasonable accommodation for students with disabilities shall be provided.

8. Medication requirements and a medical kit must be available for the trip.

9. Each participating student shall obtain travel authorization signed by a parent or

guardian. Students who have not submitted written and notarized permission forms

will not be allowed to take the trip.

10. If appropriate, cafeteria lunch and other snacks need to be ordered 5 days in advance

(not applicable to Saturday only reward trips).

11. When traveling with students, meals are advanced to employees, non-employees

and students. If providing cash to the students for meals, the advanced meal

allowance amount for Valley trips is up to $7.00 per student/employee/non-

employee. If the trip is out-of–Valley, the Campus Principal/Director, as

recommended by sponsor, is to decide the meal allowance amount not to exceed

the $25.00 full day meal allowance. To receive a meal allowance the following

criteria must be met:

- Breakfast Allowance - must leave Hidalgo before 7:00 am. For return trip -

must arrive in Hidalgo after 10:00 am.

- Lunch Allowance - must leave Hidalgo before 12:00 pm. For return trip - must

arrive in Hidalgo after 2:00 pm.

- Dinner Allowance - must leave Hidalgo before 6:00 pm. For return trip - must

arrive in Hidalgo after 7:00 pm.

If sponsor pays for the meal as a group, a meal receipt is required. If meal allowance

is given to individual students, a list of students signing that they received their

meal allowance is required. This list and/or meal receipt must be submitted to

Accounts Payable Department upon return.

12. A concerted effort shall be made to use District school buses to transport students

on field trips. Since district buses must first serve regular routes, trips may only be

scheduled between 8:30 am – 2:30 pm. Buses must be back at the campus by 2:30

pm.

13. Once approved the bus request will be submitted to the Transportation Department

for scheduling of buses with an approved Purchase order. The Transportation

Department requires notice two weeks before the trip in order to confirm or deny

buses. They will in turn provide a confirmation number if approved.

14. Bus driver meals must be included on travel request.


15. If trip length is more than 11 hours, lodging must be provided for driver or have 2

drivers available. Ensure hotel accepts District’s checks, some do not, especially if

they are out-of-state.

16. Bus drivers will strictly adhere to the submitted itinerary. No deviations are

permitted.

17. If cancelling an approved trip, Transportation Department needs to be notified via

e-mail at least 1 day in advance for local trips and 3 days in advance for out of

Valley/out of State trips. If a Saturday or Sunday trip was not cancelled within the

allotted times, Transportation Department will charge your campus any actual costs

associated with the cancelled trip. Actual cost may include bus driver’s time and

mileage to and from the campus.

18. The amount spent on lodging must not exceed the State’s $95 hotel limit plus tax

per person. The District does not pay any state taxes for any hotels in

the State of Texas. The District pays hotel occupancy tax, which is the city tax.

19. If using a charter bus for transportation, the charter bus contract, Texas Department

of Transportation document, insurance, and the approved Travel Request Form

needs to be submitted to the Finance Department for approval prior to requisition

submission.

20. If using air transportation, call the airline only after receiving an approved Purchase

Order, to make the reservations.

21. The requisition cannot be entered until all authorized individuals have approved the

Travel Authorization Form. The requisition needs to include the following

information:

a. Employee Name (No Nicknames)

b. Title

c. Conference Name and Number

d. Dates of Conference

e. Location of Conference

f. Number of Students and Names of Non-Employees.

FINANCES

Instructional field trips will be funded by the campus instructional funds.

Extra-curricular field trips will be funded by the campus’ general fund and/or student

activity funds. Fees collected from students are to be submitted to the campus secretary

and deposited into the campus activity fund.


All extended field trips will be considered extra-curricular in nature and will be

processed through general fund (1XX) and federal fund (2XX-4XX) accounts. Fees

may be collected from students. Alternative sources of funding shall be identified

(fund-raising, donations, etc.) All plans to raise funds must have the approval of the

Campus Principal and Chief Financial Officer.

Reward field trips will be funded out of the general fund (1XX), federal fund (2XX-

4XX) accounts and ADA awards funds. Fees may be collected from students.

All expenditures must be processed through a purchase order.

STUDENT CONDUCT

The Student Code of Conduct shall apply on all types of field trips. Special rules for

specific field trips will be established by the teacher. Students and parents will be held

accountable for following these rules.

1. Special rules for the specific field trip will be established by the teacher/sponsor in

the form of a student conduct agreement that reflects the unique nature of the trip.

Students and parents will sign the agreement which stipulates the special rules and

hold students accountable for following the rules and the District’s student code of

conduct.

The teacher/sponsor leading the trip will inform official chaperones and all other

adults accompanying the traveling group of the rules of conduct, and these people

will be responsible for enforcing all rules of conduct.

2. Participants who violate the Student Conduct Agreement or District

policies/regulations may be sent home from the field trip at parent’s expense.


How to Enter Travel on the TxEIS Requisition Screen

Once you have received the approved Travel Authorization Form back, enter the

requisitions on the TxEIS System and follow these guidelines.

5. Requisition for meals, shuttle, and taxi are payable to the employee:

a. Name of employee (No nicknames)

b. Employee title

c. Conference name

d. Dates of travel

e. Location

f. Map Quest

6. Requisition for Hotel (payable to the hotel):

a. Name of employee (No nicknames)

b. Employee title

c. Conference name

d. Dates of travel

e. Location

7. Requisition for Charter Bus:

a. Contract for charter bus must have prior approval by Business Office.

b. Number of buses @ $

c. Dates of travel

d. Conference name

e. Location

f. Upload the Approved Travel Request Form to TxEIs and forward the

originals to Accounts Payable

8. Requisition for Vehicle Rental (payable to the rental agency):

a. Name of employee(s) / non-employees traveling (No nicknames)

b. Employee title

c. Conference name

d. Dates of travel

e. Location

9. Requisition for Registration Fee:

a. Name of employee(s), non-employee(s) or number of students @ $

b. Employee title

c. Conference name

d. Dates of conference

e. Location


How to Submit the Travel Purchase Order for Payment

3. The following items need to be attached to the Purchase Order(s) for sponsor

with student travel payments.

a. The approved Travel Authorization Form,

b. A list of students/non-employees/employees,

c. Charter bus contract with invoice (only with charter bus Purchase

Order), if applicable,

d. Release of Claims and Hold Harmless Agreement (chaperone liability

form) if non-employees are included with travel.

e. Registration Form

NOTE:

Allow sufficient time for purchase order and payment processing.

Child Nutrition 2018 - 2019

Child

Nutrition

Cash Management 2018 - 2019

Procedures for Catering Events/Items for Sale

1. Please contact the Child Nutrition Director for pricing to catering

2. Elementary campuses cannot sell competitive foods during the school day. Sales

of food can be made 30 minutes after the official end of the school day.

3. The junior high may sell 30 minutes after the meal service period. Snacks/food

must be in compliance with food nutrition standards. The campus has selected to

sell food items after school and not during the school day.

4. The high school can sell after the meal service period and outside of the child

nutrition service area. Snacks/food must be in compliance with the food nutrition

standards. You may call Child Nutrition at 843-4474 for guidance.

5. See attached forms


Cash

Management


The finance department oversees cash and cash flow management. The following are the

steps used to track cash, cash flow needs, and drawdowns of federal funds.

Accountant

1. Prepare a cash flow statement and revise as changes occur.

2. On a daily basis, run a printout from the general ledger.

3. Determine if excess cash can be invested.

4. Ask depository for quotes on certificates of deposit.

5. Accountant makes a recommendation.

CFO

6. CFO approves recommendation, invest funds and writes memo.

7. Superintendent receives copy of investment request memo.

Draw-Downs

On the 26th of each month, print the summary of expenditures by federal fund number,

print the drawdown schedule and put in binder.

For quarterly reports, refer to the latest drawdown to verify the amount of expenditures

and certify the report. Print a copy of the submitted report.

Maintain accounting files for seven years.

Receipting Procedures

The finance department accounts payable clerk opens the mail and receives any checks in

the mail. The accounts payable clerk makes a copy of the check and logs the check in the

daily cash receipt log. The check is then given to the accounts receivable/insurance

specialist who codes the check, records it on the general ledger and prepares the daily

deposit. The accountant reviews the bank deposit and takes the funds to the bank.

Receipting of Tuition

The department of assessment will start the procedure to accept a new transfer or student

from out of the country status who pays tuition. The superintendent’s office accepts and

signs the form after the finance department prepares a receipt. The Chief Financial

Officer signs the form and writes in the amount of funds received. This form is returned

to the superintendent’s office for final signature. The accounts receivable clerk/insurance

specialist prepares the daily receipt for tuition, maintains a ledger of balances owed from

the students and sends this list to the department of assessment.

Tuition is collected from parents for U.S. born students living in Mexico and attending

Hidalgo ISD. All students must be cleared for attendance by Ms. Brenda De Hoyos,


Hidalgo Academy Principal and the Superintendent. The Finance Department collects

tuition funds and issues receipts to parents. The Chief Financial Officer signs the tuition

transfer form including payment received and date. The tuition is $5,500 a year payable

in two installments: August and January.

Receipting from departments

Cash or checks brought in from other departments are received by the accounts payable

clerk who issues a receipt and codes the deposit. The funds are deposited daily. The

accountant reviews the deposit and the cash receipt journal to ensure that all funds have

been posted correctly.

Stale date checks procedure

1. At least semi-annually, the accountant reviews the current month outstanding

check register for stale dated checks

2. The accountant identifies checks with an issue date of six (6) months or older.

3. The accountant verifies in the banks online banking program that the stale dated

checks have not been paid.

4. For checks equal to or greater than $500:

a. The accounts payable specialist reviews the documentation for confirm

address and contact information

b. Vendors and amounts are reviewed with the accounts payable specialist

who may contact vendor directly, or

c. The accountant contacts vendor via email or certified letter directing them

to contact the accounts payable specialist regarding check replacement.

d. The accounts payable voids checks to be reissued in TxEIS and the

accountant cancels the checks on the banks online banking program.

e. The accounts payable specialist processes invoices for checks to be

reissued and checks is mailed to vendor.

5. For checks less than $500:

a. No follow-up is initiated; the check is voided and kept on voided list for

future reference. Any presentations for reissue will be checked against the

list and reissued out of stale checks payable account.

6. For all checks not to be reissued:

a. The accountant cancels checks on the banks online banking program

b. The accountant records checks as stale dated in TxEIS

c. The accountant prepares a journal entry to record the stale dated checks

d. The accountant gives the journal entry and the itemized list of checks stale

dated to the Chief Financial Officer

e. The journal entry is reviewed and approved by the Chief Financial Officer

and given to the accounts payable clerk for posting into TxEIS

HIDALGO I. S. D. MONTHLY PAYDAY CALENDAR

2019 - 2020

Wednesday, September 25, 2019

Friday, October 25, 2019

Friday, November 22, 2019

Friday, December 20, 2019

Friday, January 24, 2020

Friday, February 21, 2020

Wednesday, March 25, 2020

Friday, April 24, 2020

Friday, May 22, 2020

Thursday, June 25, 2020

Friday, July 24, 2020

Friday, August 21, 2020

HIDALGO I. S. D. BI-WEEKLY PAYDAY CALENDAR

2019 - 2020

Friday, September 06, 2019

Friday, September 20, 2019












HIDALGO I. S. D. BI-WEEKLY PAYDAY CALENDAR

2019 - 2020

Friday, March 06, 2020

Friday, March 20, 2020






Friday, June 12, 2020

Friday, June 26, 2020





Vendor:


Purchase Requisition

Name of Vendor Date

Address Name of Person Requesting

City State Zip Code Purchase Requisition Number

Phone # Budget Account

Fax # Budget Account

Qty. Pg.

#

Item # Description Unit Price: Total Amount:

Sub Total: $

S & H: $

TOTAL: $

Requested By:

Date:

Department Head Approval: _

Date:

Approved by:_ _ _

Date:

Page | 115

AUTHORIZATION FOR NEW VENDOR


VENDOR NAME:

DBA COMPANY NAME:

CONTACT PERSON: TEL NO.

VENDOR ADDRESS

ORDER ADDRESS REMITTANCE ADDRESS

Address Address

City City

Tel# Tel#

Fax# Fax#

VENDOR STATUS

Materials/Supplies Contract Services / Labor

1099 Eligible: NO 1099 Eligible: YES

FED ID# SS# FED ID# SS#

DATE W-9 WAS RECEIVED:

After (Campus Principal/Dept Head) has filled out, signed and dated the application, submit to Purchasing Dept.

Requested By: Date:

Submitted by: Campus: Department:

Purchasing Department

The information above has been reviewed by propriety and authorization has been given to issue a vendor number.

Approved By: Date:

Purchasing Director

Vendor Number Issued: Date Issued:

* For questions when filling out this form, call Diana in Finance Dept. at 956-843-4412 Revised 2/17/15

Day 1 Date: Day 2 Date: Day 3 Date:

Amount Advanced: $7.00 $8.00 $10.00 $7.00 $8.00 $10.00 $7.00 $8.00 $10.00

Brkft Lunch Dinner Brkft Lunch Dinner Brkft Lunch Dinner

Student Name

Pag

e | 119

Business Office Procedure Manual

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