BUSINESS OFFICE PROCEDURES MEETING

For New Employees July 19, 2012

What we will cover today

Business Office Staff Purchase Orders Directives Account coding Travel Cash Handling Petty Cash Wal Mart Purchases Transfers Fraud

Business Office Staff

CHERYL RYAN – Director of Finance

CINDY GARDIN – Accountant

ADAM FLORES – Accountant

DENISE BITNER – Accounts Payable (A-F)

RUTH TAYLOR – Accounts Payable (G-Q)

CATHY GONZALES – Accounts Payable (R-Z)

JAN LACOMBE – Head Bookkeeper

DENISE BENBROOK – Activity Bookkeeper

PAM FALGOUT - Travel, Purchase Order Approver, Transportation, Check & P.O. Pickup, etc…

What are Purchase Orders & Directives ?

Purchase Orders

A document issued by AISD to a vendor showing types, quantities, & agreed upon prices for products or services.

Sending a PO to a vendor constitutes a legal offer to purchase the listed products or services

Once accepted a contract is formed.

Requirements for a Requisition(to obtain a Purchase Order)

Correct vendor number Bid number or quotation information Goal & Strategy (if using Comp Ed. $) Shipping charges (if applicable) Correct quantity amounts (i.e.: not 1ea. T-shirt =

$1,200) Detailed description of item (location, date & name, if

applicable) Justification of coding (i.e. books, awards, art supplies, etc)

On-line tracking # for Challenge orders Explicit instructions to vendor regarding order Special instructions for Business Office (notes section)

Purchase Orders – When can they be used?

Routine supplies or services

Examples: Office supplies Library books Furniture & equipment Maintenance supplies Software Rentals Consultants

Purchaser - enters requisition using eFinancePlus for

needed products/services

Budget Mgr

reviews

Denies / needs

correction

Approves

Add’l Review (if

req) ie. Tech,

Capital, etc

Denies / needs

correction

Approves Business

Office

Denies / needs

correction

Approves, becomes a PO & is printed.

PO is distribut

edVendor

White Copy

Purchasing

Blue & Gold copy

Green copy

Pink copy

Purchase Order Life Cycle – from requisition to distribution

(A general example)

Payment on a Purchase Order

Vendor

Purchasing -

determines where goods / products need

to go

PurchaserCampus/ Dept –

once acceptable goods / services

delivered, signs gold copy of PO

Business Office –Closes PO

after payment is made

Goods / Products

Signed Gold PO copy

Invoice

Payment

Goods / Products

Purchase Order Cycle

Enter requisition at campus/dept. Up to 50 lines Multiple codes and items

Requisitions approved and converted to Purchase Orders 11:00–12:00 PM & 3:00-4:00 PM

Once converted, Purchase Orders are printed After printing – transferred to Pam’s office:

Attachments are matched-quotes, lists, forms, etc. Disbursement occurs-US mail, inter-office mail,

hold for pickup

Accounts Payable Things to Remember…

ONLY sign Goldenrod p.o. copy when ALL items have been received.

If items have been cancelled, note on Goldenrod Backorders are not accepted – payment will be made

to vendor when order is complete Remember to add Freight on Requisition (S&H) unless

quote omits this Athletic orders-please use separate purchase orders

vs. multiple items on one p.o. The business office does not fax p.o.’s, campuses can

fax the p.o.’s themselves. Two separate P.O.’s will need to be done when Food &

Supplies are being purchased from same vendor.

Directives

Also known as direct payment forms

Used for prepayments and / or contracted services that have already been provided

Directive Form

• Forms are provided by the Business Office – NCR

• Form on-line – H:drive in BUSINESS OFFICE INFO folder

• Directives will be sent back to campus or department if the Business Office forms (one of the two selections above) are not used.

• Why?

• Standardization

Directives – When can they be used?

See Page 8 of the Procedures Manual

Any 865 Purchases/Reimbursements

Entry Fees Hotels Membership Fees Magazine Subscriptions Surrogate Parent payments Utilities Invoices from other Districts Book Fairs

No Directive for “normal purchases” = Violation write up

Direct Payment Forms – things to remember

Include Goal & Strategy when applicable

Include bid number for vendor

Include commodity code

Include vendor number

Indicate how to send payment (Mail or pick-up)

Attach 2 copies of the required documentation (invoices or registration forms

Account Coding

Fund Coding

• Refer to Budget Preparation Manual• Financial Accountability Resource guide (FAR

Guide) 1. See link on Business Office section of website.

2. Click on Module 1 Financial Accounting & Reporting (FAR) section

• Coding Information Sheet – Cindy Gardin• Campus Fund Expenditures Quick Reference

Guide• Important for PEIMS

Code Structure

Code Structure (Con’t)

Code Structure (Con’t)

Code Structure (Con’t)

Code Structure (Con’t)

Code Structure (Con’t)

Activity Accounts Reminders

Reimbursements out of 865 only

No reimbursements out of 199 or 461

Remember to check accounts often and clear negative balances

Receipt Books

Donation Forms – use for monetary and item donations

Travel & Transportation Tips

Travel Form aka “Green Form”

For all District Employees & Students

Fill out form completely Obtain all Signatures needed Used to get advances for

meals, & mileage (itinerary must be attached)

Employee’s Signature needed after trip

Return form within 5 days AFTER trip

Travel Advances to Purchase items

Advance cash may be provided for the purchase of items at conferences & workshops at the Budget Managers discretion.

These advances are requested using the Green Form

Amount of advance should not be for less than $50 or more than $500.

Original receipts must be attached to Green Form

Receipt must contain:1. Vendor name (Printed or stamped)2. Date of purchase3. Description of purchased items

Handwritten receipts or adding machine tape without the vendor’s name stamped on it will not be accepted.

Travel – Food & Lodging

Texas lodging rates should not exceed $120 / person (TASBO guideline) & $85 for Federal funds (Rates over these amounts needs Budget Manager approval).

Funds will not be given for meals that are provided by the conference / workshop.

Lodging & Meals in Region IV area will not be paid for from District funds.

Original hotel receipt MUST be attached to Green Form.

Meal receipts are not required, but student meal rosters must be turned in with Green Form.

REMEMBER

District employees are exempt from State Occupancy Taxes when traveling on school business within the state of Texas.

A Texas Hotel Occupancy Tax Exemption Certificate must be submitted by employee to the hotel.

Field Trips

1. Purchase Order is required

2. Transfinder Request is required Calculate mileage Adjust mileage for number of

buses Request 10-14 days prior to trip

3. Field trip request form not needed unless money involved

4. Transportation will invoice for trip

5. Send invoice to AP with Goldenrod copy

Please see the power point presentation found on the H: drive (H: Business Office Info/Cash Handling Procedures)

Cash Handling & Receipting

There are several Cash Handling Procedures meetings conducted by Denise Benbrook through out the year.

Guidelines for the deposit of all cash & checks

If cash has been turned in, a deposit should be made at least once per week.

Daily Deposits should be made during fundraisers.

Never keep more than $500 in checks and currency in campus overnight.

No funds should be left in campus offices over a weekend or holidays, except for seed money and petty cash to be locked in a safe or secure cabinet.

Checks should never be cashed out of receipted funds.

The 3 Commandments of writing receipts for cash

A receipt should be written anytime cash changes hands.

Only use District issued pre-numbered receipt books.

Keep the receipt book locked up when not in use.

Writing Receipts

Completely fill out the receipt (account info on the bottom left may not be applicable).

• Name of Individual making payment• Date the cash was received• Amount of Cash or Checks received• Cash breakdown (i.e. how much in cash, how much in checks)• Specific club or activity involved in generating deposit• Account number cash being deposited • Sign the receipt.

Total cash turned in should equal the total of the receipts turned in for deposit.

Writing Receipts

REMEMBER:

• An actual cash count should be made by the person signing the receipt in the presence of the person turning in the cash.

Petty Cash

Petty Cash is a choice

Budget or Activity Funds

Campus/Dept. limit =

$200

Small purchases <

$50Emergencies

Sole responsibility of Budget

Manager

Petty Cash Requirements

Original sales receipt needed Vendor name must be on receipt Date must be on receipt Purchase must be under $50 No sales tax will be reimbursed – tax

exempt form can be obtained from Pam

Cannot be purchased using Petty Cash

1. Flowers2. Gifts3. Insecticides4. Office Supplies from non bid

vendors5. School Supplies from non bid

vendors

Wal Mart Purchases

How are Wal Mart purchases different?

Wal Mart P.O.’s require a card to be checked out through the Business Office.

Person checking out the Wal Mart card must have proxy from the Budget Managers.

The person doing the shopping must check out the Wal Mart card. No one can check out card for them.

Wal Mart Purchase Procedure

1) Determine which items are needed2) Enter requisition in eFinancePlus3) After requisition is approved & printed, the

campus designate picks up card & P.O. from the Business Office

4) Designate will have 24 hours to complete purchase once card is checked out.

5) After purchase, the following needs to be returned along with the card to the Business Office:• Signed goldenrod copy of P.O.• Original receipt with P.O. # and printed name of person

who signed receipt written on receipt

Additional Considerations

No campus or department can have more than one card out at a time.

On Fridays (Thursdays in the summer), the Wal Mart card must be picked up by 2pm and returned to the Business Office before 4pm that same day.

All purchases should be complete & ready for payment once goldenrod & Wal Mart card are turned into the Business Office.

Failure to comply with the 24 hour turn around may result in the suspension from usage for 90 days for campus / department.

• Budget transfers within the same fund & function are entered in eFinancePlus by budget managers or those with budget manager’s proxy.

• Budget transfers are reviewed & approved at 10 am & 2 pm by the Business Office.

Budget Transfers

Budget Transfers using eFinancePlus1. Access Budget Transfer screen in eFinancePlus by

choosing: Applications Fund Accounting Budget Ledger Batch Budget Transfer.

2. Click New Page icon3. Enter the following info:

a) Control # (your initials & date in MMYY format)b) Transfer # will automatically be assignedc) Location # (usually campus/dept #)d) Description – brief reason transfer is needede) Enter FROM Budget #, FROM account # & FROM amountf) Enter TO Budget #, TO account # & TO amount

4. Click OK (“record added” message will appear)

Fund 865 transfers & reimbursement transfers

Transfers may be needed from one 865 account to another 865 account.

Or

A school campus or department will need to reimburse another campus or department.

To complete these, a PAPER TRANSFER form will need to be completed

The Budget Manager or person with Budget Manager proxy will need to sign

Send to Business Office for processing

Fraud or illegal activities

Fraud or illegal activities

Questions

THANKS FOR ATTENDING!

DON’T FORGET TO COMPLETE SURVEY IN EDUPHORIA TO GET CLASSROOM CREDIT