Intro to CCSD Bookkeeper Training Local School Accounting.
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Transcript of Intro to CCSD Bookkeeper Training Local School Accounting.
Intro to CCSD Bookkeeper
TrainingLocal School Accounting
School Bookkeeper Important Tasks
• Follow financial procedures
• Process and keep school money secure
• Pay bills timely
• Place (and receive) Purchase Orders
• Track county expenditures
School Bookkeeper Important Tasks
• Post p card charges in eCobb
• Print invoice in eCobb and pay invoice to CCSD for local school charges posted to p card
• Other duties as assigned
• Keep principal informed of overall financial condition
• Important: The PRINCIPAL directs how school funds are spent
“Lingo” • CCSD – Cobb County School District
• County Funds – Funds received from county, state, federal, and private grant sources, budgeted and paid out by the county
• Budget charge codes – Used to appropriate and designate COUNTY FUNDS monitored by Budget Services• 0100 M30 1106 1000 6101 0430
“Lingo”
• Student Activity Funds – Local Funds received and paid out by the school
• Chart of accounts – Used for LOCAL SCHOOL FUNDS• 141
• BOA – Bank of America
• CashPro Online – Online website for Bank of America, which must be checked daily!
“Lingo”• The Portal- The “shell” that contains all of your
financial information (http://finance.cobbk12.org)
• CCSD Home Page – The District home page
• The Form Bank – Bank of all forms needed
• Board Administrative Rules-Found on CCSD Home Page
• LSA – Local School Accounting
• FSU – Financial Services University
Financial Services Division• Brad Johnson, Chief Financial Officer
• Cathy Adams, Executive Secretary to CFO• 770-426-3310 Office Phone Number
• Accounting Services• Jan Hendrix, Director
• Lunchroom Accounting
• Budget Services• Mandy Wissing, Director
• Capital Project Accounting & Accounts Payable• Tom Marshall, Director
Financial Services Division
• Internal Compliance• Debbie Randazzo, Director
• Cathy Strudthoff-Brown, Manager, Local School Accounting
• Tim Conner, Supervisor, Property Control• Suzanne Hatfield, Manager, Internal
Compliance• Rochelle Gross, Accountant, Internal
Compliance• Nancy Tolbert, Financial Business Analyst,
Financial Analysis and Training
• Payroll Services• Lisa Carter Leach, Director
Local School Accounting
• Assists with understanding and applying procedures regarding local school funds
• Assists with EPES Accounting Software
• Assists with Cobb Check Scan Software
• Assists with school safe
• Interfaces with banks when necessary
• Assists with the ASP program
Local School Accounting
• Completes your bank reconciliation
• Answers questions: call your School Financial Representative!
• Refer to your manuals on the Financial Services University. The manuals are the starting place for everything!
Pots of MoneyCOUNTY FUNDS
• Managed by Budget Department
• Maintained in CCSD checking account
• Source of County funds County State Federal Private Grants
Pots of MoneyTITLE I FUNDS
• Managed by Title I
• Maintained in CCSD checking account
• All expenditures using Title I funds must be pre-approved by Title I
Pots of Money LOCAL SCHOOL FUNDS
• Maintained in school’s checking account
• Funds counted, deposit prepare and dropped in safe for Armored Car Service and recorded in EPES Accounting software by school Bookkeeper
• Source of Local School funds Field trips (Students) Donations Fundraisers Grants and Memorials Special events
Local School Funds Pay for: Note: Don’t pay a bill just because you receive an invoice.
• Field trip expenses
• Refunds
• Local School Expenses Purchased with Procurement Card
• CCSD charges (Ex: bus, subs)
• Individual with receipt for purchase
• Direct to vendor
• ALL expenditures must be pre-approved by the school Principal, using an FS-381 form
Local School Fund Deposits• Daily collections
• Daily receipting
• Daily posting in EPES
• Follow the procedures
• Get to know backup bookkeeper
Bank Accounts for Local School Funds
• Principal and designated check signers
• Checking Account Deposit Verification on CashPro Online Daily
• Verify each School and ASP deposit
• Keep a copy of verification
• Use all checks sequentially
• Keep all unused checks safe in a secured location
• Store all unused checks flat
Safe• Must be used for everyone’s safety
• Contact Sindy Newcomer for problems with opening the safe
• School Safe Authorization & Confidentiality Agreement (FS-339)
• Submitted annually and each time there is a change
SafeTop and Middle Compartments
• Individual PIN
• Multiple slots with audit trail
• Middle is also used by Lunchroom
• Maximum storage overnight is $2,500.00
SafeBottom Compartment
• Dunbar Armored Car Service is our deposit pick up service
• Requires both school employee and Dunbar driver to open
• When deposit is dropped to the bottom, safe as a bank
• Log book (very critical)
Local School Accountingand Procedures Manual
• Principal’s Responsibility
• Revenue cycle
• Spending cycle
• Reporting
Bookkeeper Operations Manual
• Use for all school money, both receiving and spending
• Step by step “How To” book
• Keep it handy
• Use it continuously
• When in doubt, call or email your School Financial Representative
Chart of Accounts• Chart of accounts - Use it daily!
• Tells how accounts can be used
• When in doubt, ask your School Financial Representative!
After School ProgramDeposits
• Daily Deposit Report
• Deposit Slip
• Bank Bag Strip
Expenses
• ASP County Charge Codes
• Request Reimbursement (on a limited basis)
Reporting• Daily Deposit Report
• Daily CashPro Online Previous Day Report
• Month End Reports FS-172a/b
• Year End
Procurement Card• The Procurement Card Manual is found on the
Financial Services University.
• An application for a procurement card is Form FS-410, found in the Form Bank, under Accounting.
• All charges must be pre-approved by the Principal on Form FS-381.
Performance Contracts• A contract must ALWAYS be completed and approved
BEFORE services are rendered!
• Only the School Principal can obligate the school to a contract and it must be in writing.
• If county funds are to be used, additional signatures will be required.
• Contracts must comply with State of Georgia and Cobb County School District accounting and purchasing policies and procedures, the Georgia Security and Immigration Compliance Act (OCGA) 13-10-91 and HB 87-Illegal Immigration Reform and Enforcement Act of 2011.
Performance ContractsUpdated Forms available on the Portal in the Form Bank:
• Performance Contract Forms (FS-213)
• Contract Remittance Forms (FS-212) **You must use a Principal approved FS-381 for each FS-212**
• Contractor Affidavits (FS-214)
• Subcontractor/Sub-Subcontractor Affidavits (FS-215)
Performance ContractsQuestions?
• Local School Activity Funds – Nancy Breu at [email protected]
• County Funds – Rhonda Harris at [email protected]
Field Trips• Bookkeeper may be asked to enter the field trips in
the Field Trip Manager system
• Contact Carol Valentine regarding training on the Field Trip Manager System - [email protected]
• Assist field trip coordinator in pricing the trip
• Receipt the money and pay the expenses
• Order the private carrier buses for the trip – which will require completion of a Performance Contract
• Contact Michelle Sims for field trip questions [email protected] or 770-429-5820
Travel• Refer to Travel Manual on the Financial Portal
• Diana Condon, Payroll Representative 770-426-3338
• Contact Payroll regarding all payments to CCSD Employees
Other Duties as Assigned• Hospitality
• Advisor to Principal
• Work closely with administrators and teachers
• Team Leader
• CFO
To Sum It Up !
• Read the manuals!
• Ask questions!
• Be Organized!