School Finance Purchasing Procedures Travel … · Travel Arrangements Student Activities Revenue...

School Finance

Purchasing Procedures

Travel Arrangements

Student Activities

Revenue Procedures

Non-Certified Staff Information

Worker’s Compensation

District Forms

Non-Discrimination Statement

Students, parents, employees, and others doing business with or performing services for the Panorama Community School District are hereby

notified that this district does not illegally discriminate on the basis of race, color, national origin, sex, disability, religion, creed, age (for

employment), marital status (for programs), sexual orientation, gender identity, and socio-economic status (for programs) in its educational

programs and employment practices.

Mary Breyfogle, School Improvement Director, has been designated to serve as the district’s Equity Coordinator to ensure compliance with district

policies. There is a grievance procedure for processing complaints of discrimination that is available in the district office and website. If you have a

question or complaint related to compliance with this policy, contact Ms. Breyfogle by email ([email protected] ), phone (641-

755-2021), or mail (Panorama Schools, 401 Panther Drive., Panora, IA 50216), or contact the Director of the Office for Civil Rights by mail (U.S.

Department of Education, Citigroup Center, 500 W. Madison Street, Suite 1475 Chicago, IL 60662-7204), phone (312-730-1560), fax (312-730-

1576), or email ([email protected]).

Revised 08/01/2014

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TABLE OF CONTENTS

Main Purpose of Manual ………………………………………………………... 2

School Finance …..………………………………………………………………. 3 – 6

Purchasing Procedures …………………………………………………………. 7 – 8

Travel Arrangements …………………………………………………………..... 9

Student Activities ………………………………………………………………..10 – 13

Playing by the Rules ……………………………………………………………... 14

Admissions/Extra Duties ………………………………………………………... 15

Revenue Procedures …………………………………………………………...16 – 17

Summary on School Finance ………………………………………………… 18

Summary of Employee Social Media Responsibilities Policy……………….. 19

Non-Certified Staff Evaluations ……………………………………………….. 20-21

Non-Certified Employee Information ………………………………………….22 – 25

Worker’s Compensation …………………………………………………………. 26

District Forms ……………………………………………………………………… 27

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MAIN PURPOSE OF MANUAL

If you remember the 3 things listed below, chances are you won’t go wrong:

1. THINK AHEAD It takes time for paperwork to be approved through the appropriate channels, so you will need to plan and think ahead to avoid any delays or missed deadlines. Under emergency circumstances, it is possible to expedite these procedures by you physically taking any forms directly to all who need to approve them.

2. ASK PERMISSION Asking permission for a purchase, grant, or fundraiser is a safety net for you. Your principal or supervisor is trained to identify inappropriate procedures or improper purchases. Asking permission will help you to avoid making an unintentional mistake that could end up costing YOU money.

3. UNDERSTAND PROCEDURES If you don’t understand the procedures outlined in this manual, then it will be impossible for you to follow them. Following procedures is not a choice. We need accountability from the very beginning in order to maintain consistency and internal control in compliance with state and federal mandates. You will be asked to sign a form indicating that you either understand the procedures fully, or did not understand them. Understanding and following the procedures is serious business, because without them in place, the district could experience negative repercussions.

None of us like to have to think ahead, ask permission or fill out forms. These procedures are not intended to make life more difficult, but they ARE in place to keep the district in compliance with internal control requirements AND to keep the district in good financial shape.

Administrators and supervisors are willing to help if you have questions. THANK YOU for your cooperation!

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SCHOOL FINANCE

Internal Controls (Excerpts taken from Panorama Board Policy) Internal control is the responsibility of all employees of the school district. The Superintendent and Business Manager shall be responsible for developing internal controls designed to prevent and detect fraud, financial impropriety, or fiscal irregularities within the school district subject to review and approval by the board. Administrators shall be alert for any indication of fraud, financial impropriety or irregularity within the administrator’s area of responsibility. Any employee who suspects fraud, impropriety or irregularity shall report his/her suspicions immediately to his/her immediate supervisor and the Superintendent. The Superintendent shall have primary responsibility for any necessary investigation. Employees bringing forth a legitimate concern about a potential impropriety will not be retaliated against and those who do retaliate against such an employee will be subject to disciplinary action up to, and including, discharge. Fraud, financial improprieties, or irregularity include, but are not limited to:

� Forgery or unauthorized alterations of any document or account belonging to the district � Forgery or unauthorized alteration of a check, bank draft, or any other financial document � Misappropriation of funds, securities, supplies, or other assets � Impropriety in the handling of money or reporting of financial transactions � Profiteering because of “insider” information of district information or activities � Disclosing confidential and/or propriety information to outside parties � Accepting or seeking anything of material value, other than items used in the normal course of

advertising, from contractors, vendors, or persons providing services to the district � Destroying, removing or inappropriately using district records, furniture, fixtures, equipment or

computers � Failing to provide financial records to authorized state or local entities � Failure to cooperate fully with any financial advisors, investigators or law enforcement � Any other dishonest or fraudulent act involving district monies or resources

Credit Card Policy

a) The Superintendent and Business Manager will be issued general use credit cards b) Credit card purchases will be limited to travel expenses only. In addition, an approved purchase

order will be required for any purchase made on the credit card. If use of the credit card is necessary for any purchases other than travel, the purchase order must be approved by the Superintendent

c) Staff will bring a copy of the signed purchase order to the Business Manager to request the credit card

d) The Business Manager will document name, date, and purpose before releasing the credit card e) After making the purchase, the staff will return the credit card along with all receipts to the

Business Manager Cash Receipts

a) The designated secretary will be responsible for receiving all payments to the school. b) All cash payments shall be accompanied by a pre-numbered receipt, stating the date of the

receipt, the amount of the receipt, and a description of the item or service being paid for. The cash receipt will contain the initials of the staff member receiving the payment.

c) The pre-numbered receipt shall be two-part. The first part will be given to the payer as appropriate; the second part will be retained by the designated secretary.

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d) The Business Manager or designated secretary will code and deposit the receipts on a regular basis.

e) The Business Manager or designated secretary will keep record on file of all deposits. Cash Disbursements

a) The Administrator or Director will sign and approve all purchase orders as part of the authorization process.

b) When supplies are received, the shipment shall be checked for accuracy by the building secretary or staff requesting the supplies. The staff will authorize payment by initialing the packing slip and submitting the packing slip to the Business Manager.

c) The Business Manager will check the purchase order, packing slip and invoice for accuracy. d) All disbursements will be made by pre-numbered checks. e) All disbursements are approved monthly by the School Board. f) Staff will complete an expense report and attach receipts for all requests for reimbursements. g) The Administrator or Director will approve all expense reports.

Payroll

a) All staff contracts and master agreements will be approved by the School Board and be signed by the School Board President or designee.

b) Employment records will be maintained for each employee that detail wage rates, benefits, taxes withheld, and any changes in employment status.

c) Time sheets are required to document any hours worked by hourly employees, Including any overtime hours that were worked during the pay period.

d) Overtime hours should be approved by a supervisor prior to overtime being worked. e) Timesheets will be approved by a supervisor for all staff required to submit a timesheet. f) Payroll related taxes and deductions, including employer share, will be withheld and paid to the

appropriate agency on a timely basis. g) Written personnel procedures shall dictate the accounting for all leaves and benefits. h) All quarterly and year-end reporting will be completed by set deadlines.

Gate admissions

a) Change boxes will be established with a specified amount. b) Pre-numbered tickets will be used. c) Two or more individuals will be involved in the ticket sales/cash collecting process. These

individuals will not leave the change box unattended under any circumstance. d) Once the event is complete, cash will be reconciled by two or more individuals to the number of

pre-numbered tickets sold during the event and the amount of beginning cash in the change box.

e) To reconcile, the next unsold ticket minus the beginning ticket number determines the actual number of tickets sold. The number of tickets sold times the price per ticket equals total sales. Total sales compared to total collections should reconcile.

f) A reconciliation sheet will be completed and signed off on by all individuals responsible for counting and reconciling cash.

g) The change box will be turned into the Activity Director or designee responsible for the accounting function at the event.

h) The Activity Director or designee will be required to either take to the night deposit at the bank or lock the event proceeds in the District’s vault until a deposit can be made the following day.

i) A pre-numbered receipt will be written by an individual in the Business Office the next day in the amount of the confirmed deposit.

j) Administrative personnel will periodically test or review the gate admissions process to ensure that the adopted procedures are being followed.

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k) Segregation of duties will be maintained as much as possible throughout the gate admissions process.

Fund Accounts

In order to understand how the purchase order procedure works, a little background information on school funds and their revenue/expenditure codes may be helpful.

FUND 10 – GENERAL FUND The General fund is a bit more complicated than other funds. The main thing to understand is that, regardless of how much actual cash the school’s general fund has, we are only allowed to spend according to a calculation set up by the state called “Budget Authority.” This maximum budget authority is set each year based on the number of students in district the previous year.

This fund is used to account for all financial transactions involving the current operations of districts not properly accounted for in any other fund. All salaries, expenditures for supplies and materials, and other costs of school operations, are accounted for in the general operating fund except as noted under the previously mentioned funds. All tax monies, State Aid, state supports for categorical programs (examples: At-Risk, Special Ed, TAG) and federal aids (examples: Title funding) are receipted to this fund.

FUND 21 – ACTIVITY The purpose of the Student Activity Fund is to account for financial transactions related to the co-curricular and extra-curricular activities offered as a part of the education programs for students. Revenues for this fund are earned through gate receipts, activity tickets, fundraisers, etc. No tax money is attributed to this fund.

In Iowa, all funds collected through school activities are under the financial control of the School Board. Prudent and proper accounting of all receipts and expenditures in these accounts is, therefore, the responsibility of the Board.

Coaches/sponsors of an extra- or co-curricular group must deposit all funds earned into a school activity account. Iowa law does not permit the existence of separate bank accounts for activity groups. The only exception to this would be established non-profit organizations that have 501(c)(3) status, such as a booster club or school foundation.

FUND 22 – MANAGEMENT The purpose of this fund is to pay the costs of unemployment benefits, early retirement benefits, and costs of liability insurance and judgments or settlements relating to liability. The Board of Education levies taxes to local property owners through a form sent to the state called the “Aid & Levy” worksheet to get money to support this fund.

FUND 31 – CAPITAL PROJECTS This fund is used to pay expenses associated with the construction project. In Panorama, revenue for this fund comes from Fund 33 (Local Option Sales Tax).

FUND 33 – SAVE (SECURE an ADVANCED VISION for EDUCATION) This fund is used to house revenue generated by the local option sales tax. Money may be spent in a similar fashion as the PPEL fund. In Panorama, a portion of these funds has been committed to pay for the current construction project through 2028.

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FUND 36 – PPEL (PHYSICAL PLANT AND EQUIPMENT LEVY) The PPEL fund consists of the regular PPEL not to exceed 33 cents/thousand dollars of assessed valuation voted annually by the Board of Education in the form of a levy, calculated on the Aid and Levy worksheet, and a voter-approved PPEL not to exceed 67 cents/thousand dollars of assessed valuation.

The combined PPEL (board and voter approved) generates over $300,000 each year to pay for specific items such as buildings and grounds improvements, construction, equipment over $500 each, technology, bus and vehicle purchases. These are just a few examples.

FUND 40 – DEBT SERVICE This fund is used to pay back the bonds borrowed for the construction project.

FUND 61 – NUTRITION The Nutrition fund is supported through reimbursement from the state and federal government on free and reduced lunch sales and the sale of regular lunch tickets. This is a self-supporting fund and receives no tax money. General fund monies are not to be used to support the Nutrition program.

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PURCHASING PROCEDURES

Account Coding

So, when we receive money or when we want to purchase something, what happens?

� All money that is received must be assigned a revenue code number � All money that is expended must be assigned an expenditure code number � The business manager takes care of assigning the appropriate revenue codes to

monies received � The administrator or director who approves the purchase of an item or service is

expected to assign the appropriate expenditure code on any and all purchase orders before the order is placed

� Each building/department has a select set of expenditure codes to work with

Coding expenditures is a complex process. It is important to code each purchase correctly, because this coding system is how the state tracks the district’s use of all funds. The General Fund alone has over 2,000 code numbers to select from. Expenditure codes are 20 digits long and are divided into six sections. The state provides us with a guide that describes what each section of numbers represents.

For example, the expenditure code for MS Math Supplies is 10 2000 1100 111 0000 612:

10 Fund Code ie: General, Activity, PPEL, Nutrition, etc. 2000 Facility Code ie: Building, Location, etc. 1100 Function Code ie: Instruction, Support Services, etc. 111 Program Code ie: Special Education, TAG, etc. 0000 Project Code ie: At-Risk, Special Education, Weighting, etc. 612 Object Code ie: Supplies, Equipment, Salaries, etc.

Purchase Orders

Each building/department will use the corresponding letters listed below in front of the assigned purchase order number to ensure easy identification of the origin of a PO. The administrator or director and secretary or assistant responsible for account coding and PO number assignment are also listed. High School: HS Mark J./Vanessa P. Middle School: MS Mark J./Vanessa P. Elementary Building: EL Mary B./ Sarah C. or Tina A. Early Childhood: EC Mary B./Sarah C. or Tina A. Curriculum: CU Mary B./ Kathy E./Vanessa P. Professional Development PD Mary B. / Kathy E./Vanessa P. Technology: TE Ryan L. or Kathy E./Vanessa P. Operations (Trans, Building, Grounds): OP Greg R. or Sterling S./Vanessa P. Nutrition: NU Bob R. or Kathy E./Stephanie G. Athletics (MS/HS): AT Erin A./Charleen M. Activities – non-athletic (MS/HS): AC Mark J./Charleen M. Activity (Elem): AE Mary B./Charleen M. District Office: DO Kathy E./Vanessa P.

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Ordering Procedure

Step 1: Employee fills out and signs PO requisition form and submits to principal/director Step 2: Principal/director determines appropriateness of request and availability of

funding for request. If approved, principal/director assigns 20-digit code to purchase, signs PO requisition form, and gives to secretary/assistant

Step 3: Secretary/assistant fills out electronic purchase order form (including expenditure

code), assigns PO number to the order, and gives authorized purchase order form to employee. Secretary/assistant keeps a copy of PO form and requisition form on file

Step 4: Employee places order, ensuring that PO number is included on invoice. Step 5: When items arrive, ordering employee will verify order is complete and turn

packing slip into Business Office for approval of payment.

A FEW THINGS TO KEEP IN MIND…

� All purchase order requests must have signed approval from principal/director.

� All purchases require an approved PO at all levels and must be dated prior to invoice date.

� Orders placed online, faxed, or called in must have prior approval and assigned PO

number. Ask that district PO number be included on company invoice.

� If the use of district credit card is necessary, an approved PO is required before receiving the card. After making purchase, return card along with receipt.

� Payments will be made from invoices, not statements. Invoice should be attached to

copy of matching PO and sent to business office within 2 days of item being received.

� Athletic officials will be paid once a month and not at the event. Activities Director will turn in for payment the form signed by the officials at the event.

� District will NOT be responsible for purchases made without prior PO approval.

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TRAVEL ARRANGEMENTS

If you are planning to travel as part of your job, there are several steps you need to take before the trip. Here are a few questions that you need to answer well in advance: If traveling to a conference or other school-related event: _____ Do I have an approved leave form? _____ Do I have an approved purchase order? _____ If a PO is NOT accepted by the organization, have I allowed enough time to process a

check? (Submit request by 1st Tuesday to get board approval on 2nd Monday) _____ Do I have confirmation of entry fee? Registration? Hotel reservation? _____ Have I attached a copy of the registration (admissions, entry fee, clinic, etc.) form, any

brochures, or correspondence detailing cost, date of event, and name(s) of persons attending as documentation for the purchase order?

_____ Have I checked to see if the hotel will take a purchase order? _____ Do I need the school credit card for gas, hotel charges, etc.? (See Sarah Young) _____ Do I have detailed receipts to submit for reimbursement? _____ Have I submitted my reimbursement form in a timely manner? If traveling with students: _____ If taking students on a field trip, have I received approval from the principal? Have I

communicated the necessary information to parents well in advance of the trip? _____ If taking students overnight or out of state, have I allowed enough time for prior board

approval? (School board typically meets the 2nd Monday of each month) If school transportation is required (either for adults OR students): _____ Have I allowed enough time to make arrangements for a school vehicle, and have I

filled out the request forms for the transportation department (2 weeks advance notice required)

_____ If special transportation arrangements need to be made, have I indicated that on my

transportation request? (Example: student in wheelchair needing to be transported) _____ If taking my own vehicle, have I recorded mileage for reimbursement? (Use of own

vehicle when no school vehicle is available is reimbursable at 40 cents/mile) _____ If I choose to take my own car, have I received prior approval from an administrator?

(Voluntary use of own vehicle is reimbursable at 12 cents/mile)

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STUDENT ACTIVITIES

Student Activity Fund: The student activity fund must be established in any school district receiving moneys from student-related activities such as admissions, activity fees, student dues, student fund-raising events, or other student-related co-curricular or extra-curricular activities. Moneys collected through school activities are public funds that are the property of the school district and are under the financial control of the school board. Upon dissolution of an activity, such as a graduating class or student club, the surplus must be used to support other student activities in the student activity fund. Prudent and proper accounting of all receipts and expenditures in these accounts is the responsibility of the board. School districts may maintain subsidiary records for student activities if those records are reconciled to the official records on a monthly basis; however, all official accounting records of the student activity fund shall be maintained within the school district’s chart of account.

98.70(1) Sources of revenue in the student activity fund. Sources of revenue in the activity fund include income derived from student activities such as gate receipts, ticket sales, admissions, student club dues, donations, fund-raising events, and any other receipts derived from co-curricular or extra-curricular activities, contest, and exhibitions and interest on the investment of those moneys.

98.70(2) Appropriate uses of the student activity fund. Appropriate expenditures in the student activity fund include ordinary and necessary expenses of operating school district sponsored and district supervised student co-curricular and extra-curricular activities, including purchasing services from another school district to provide for the eligibility of enrolled students in interscholastic activities provided by the other school district when that school district does not provide an interscholastic activity for its students. 98.70(3) Inappropriate uses of student activity fund. Inappropriate expenditures in the student activity fund include the following:

a) Maintenance of funds raised by outside organizations b) The cost of bonds for employees having custody of funds derived from co-curricular and extra-

curricular activities in the conduct of their duties. These are costs to the general fund. c) Expenditures that lack public purpose d) Payments to any private organization unless a fundraiser was held expressly for that purpose

and the purpose of the fundraiser was specifically identified e) Transfers to any other fund of any surplus within the fund f) Payments more properly accounted for in another fund such as public tax funds, trust funds,

state and federal grants, textbook/library book fines, fees, rents, purchases or sales, sales of school supplies, or curricular activities

g) Use of the student activity fund as clearing account for any other fund h) Cash payments to student members of activity groups i) The cost of optional equipment or customizing uniforms j) The cost of uniforms when the following two tests are NOT met:

(1) The activity is a part of the school’s educational program, and (2) The wearing of the uniform or equipment is necessary in order to participate

k) Hospital or medical claims for student injuries or procurement of student medical insurance l) Optional costs related to activities that are not necessary to the co-curricular or extra-curricular

program such as promotional costs m) Membership fees in student activity-related associations if the fees are optional, i.e.,

nonmember schools may participate in sponsored events n) Costs to participate in or allow students to participate in any co-curricular and extra-curricular

interscholastic athletic contest or competition not sponsored or administered by either the Iowa High School Athletic Association or the Iowa Girls High School Athletic Union.

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Financial Responsibility and Support of Activity Programs

All activity programs are valued and help to support student engagement and success at Panorama Schools. In order to sustain all extra-curricular activities in the district, it is important to maintain healthy financial balances in each account through a variety of funding approaches. All accounts must have enough money in the account each month to take care of upcoming expenses.

Three types of activity accounts make up the Activity Fund: 1) Curricular Programs – these accounts support and extend the curriculum for students in a

particular program. Examples of this include FCCLA, FFA, TAG, Art, Music, Drama, and

Science.

2) Student Groups – these accounts support activities by groups of students who are part of

designated group or have been elected or selected to a group, and their activities are focused

on a specific purpose. Examples of this include Junior Class, Senior Class, NHS, TSA, Student

Council, Yearbook, O-M, and Annual.

3) State-Sanctioned Programs – these accounts support students in their involvement in athletic or

activity programs through interscholastic competitions or performances. Examples of this

include all athletic programs (basketball, football, track, golf, volleyball, wrestling, etc.),

Cheerleading, Drill Team, and Speech.

The first two types of activity accounts—curricular programs and student groups—are self-supporting. Each group and sponsor is responsible for earning enough money ahead of time to fund the group’s activities and events. Funds can be raised by the group through board-approved fundraising projects.

The third type of activity accounts—state-sanctioned programs—are funded as follows: • The basic program expenses, including registration costs, officials, required uniforms, royalties,

necessary equipment, and transportation costs, are funded by the district through gate receipts

and concession stand income. Each program is required to provide workers for two

concessions to assist in funding the basic program expenses.

• In addition, each program and sponsor is responsible for earning money to support program

expenses above and beyond the basic program costs. This might include overnight trips to

state competitions/performances, equipment or supplies that add quality to program but aren’t

required, newer uniforms or costumes before rotation cycle comes up, camps, etc. Coaches

and sponsors need to get prior approval before fundraising and making purchases for the

program. The booster club also may be an option for long-term equipment needs that support

the program and go above and beyond what is possible through the activity budget.

• Optional items, such as warm-ups for uniforms, t-shirts, and individual costs for students to

attend camp, need to be paid for by students in advance of ordering and receiving the item.

Each state-sanctioned program will have funds allotted to the activity fund based on the program’s requirements. Coaches and sponsors need to work with the activities director at the beginning of the school year to establish what amount of money will be allotted and how much money will need to be fundraised.

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Activity Programs Rules and Regulations PURCHASING PROCESS: All expenditures must have prior approval of activities director. The steps for ordering items that are outlined on page 8 should be followed by all coaches or sponsors. Orders placed without prior approval will be paid by the coach/sponsor. PROCESS FOR RE-SALE ITEMS (T-shirts, etc.): Step 1: Get prior approval from activities director (or principal, as appropriate) to order

re-sale items and set cost to charge students/patrons for item Step 2: Create order form with deadline for ordering and paying Step 3: Students/patrons must pre-pay for items in the office with secretaries Step 4: Secretaries produce receipt that can be turned in with order form to

coach/sponsor Step 5: Coach/sponsor creates list of items to order. Order cannot exceed the money

that has been collected for items Step 6: Follow PO process Step 7: Work directly with AD to order time-sensitive re-sale orders for special events

(example: state playoffs, etc) FUNDRAISING MONEY

1. All fundraisers on behalf of the school must be submitted to administrator for approval. A list of all fundraisers will be submitted to and approved by the school board in August for the upcoming school year. Coaches/sponsors will submit their list of fundraisers for the year by the last Monday in July. Any fundraiser not on the annual list of fundraisers must be brought separately to the school board for prior approval well in advance of the fundraiser.

2. All money generated by fundraisers on behalf of the school must be deposited into the appropriate activity account. School-related funds cannot be deposited in outside bank accounts, including personal bank accounts.

3. All expenses incurred during a fundraiser must be submitted for payment through the activity fund. Do not pay any bills or purchase anything directly with collected cash.

4. Fundraising money will be placed in the appropriate activity account (example: Football fundraisers go to football, art fundraisers go to art, etc.)

5. Spending funds from an activity account will require prior approval by the appropriate administrator based on the following prioritization: Priority 1 – Basics (equipment, balls, uniforms, entry fees, officials, medical supplies, safety equipment) Priority 2 – Other Equipment/supplies (machines, other tangibles that support long-term needs of program) Priority 3 – Extras (camps, trips, meals, expendables)

ACCESSING BOOSTER CLUB FUNDING:

1. Requests for Booster Club funds need to be filed with the Activities Director 2. The Activities Director will pass requests along to Booster Club for approval by the

Booster Club Board 3. The Booster Club will decide on giving funds based on their philosophy/prioritization

of importance and availability of funds

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UNIFORMS 1. All uniform designs/t-shirt logos must have prior approval by the Activities Director 2. Students cannot be charged for the cost of any basic uniforms for any activity.

However, the cost of items that cannot be redistributed, such as shoes, baseball gloves, golf clubs, can be charged to the individual student

3. Any other possible purchases involved with the activity should be provided as an option, not requirement, for the student/family

4. Coaches/sponsors planning to provide optional purchases must seek prior approval from the Activities Director for those items to ensure equitable treatment of all students

TRANSPORTATION AND VEHICLE USE FOR ACTIVITIES/FIELD TRIPS

1. Whenever possible, the most cost-effective way of transporting students to events will be used

2. The school district will not pay for transportation to camps and optional events 3. All transportation requests need prior approval by AD/principal/supervisor 4. Transportation requests must be made well in advance of event whenever possible 5. Transportation requests should include special accommodations needed 6. All overnight and out-of-state trips MUST be approved by the school board before

the trip occurs. The school board typically meets the 2nd Monday of each month.

Camps and Clinics District-sponsored camp/clinic: The Board should approve the salaries/wages along with approval to hold the camp/clinic if not otherwise established as part of a school activity. Revenue for fees collected should be deposited and recorded in the Student Activity Fund. All sports camp/clinic related expenses would require prior approval through purchase order, and payment would be processed through the normal disbursement process. Salaries for district personnel should be negotiated in advance and salary payments should be processed through the district’s normal payroll process, subject to withholdings, etc. Wages would be reported on the district employee’s W-2 at year-end. Camp/clinic staff not otherwise employed by the district who meet the criteria for independent contractors do not need to be paid through payroll. However, a 1099 should be issued at year-end, if applicable, depending on the amount paid. Camp/clinic fees should be based on actual costs anticipated and fees should be established to at least break even. Excess funds (profit), if any, must be retained by the district in the Student Activity Fund and not be retained by the camp/clinic coaching staff. No separate checking accounts can be established for camping expenses and income. Privately-sponsored camp/clinic using district facilities: The contract between the camp/clinic facilitator and district should address facility/equipment use, rental fees, insurance, and other costs of conducting the camp/clinic. The camp/clinic facilitator would need to rent the facility for the camp/clinic following the district’s policy. The camp/clinic facilitator would need to provide a certificate of insurance for liability coverage.

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PLAYING BY THE RULES

If you are a school employee, you are responsible to abide by the following rules to help protect you against any accusation or misappropriation of funds:

� Have students turn in any money directly to the office and bring you the receipt. If you must collect money directly from students or parents, you are to provide a pre-numbered two-part receipt, stating the date of the receipt, amount of the receipt, and description of item or service being paid for, with initials of person receiving payment.

� Don’t hold any cash or checks! Turn them in immediately to the office the next business day.

� Don’t purchase anything directly with collected cash. All purchases require an approved PO.

� Don’t fundraise without purpose or approval from an administrator and the school board. � Don’t sign any contracts. Only the Board President has this authority. � Don’t hire employees to help you. All hiring must be done at the district level. � Don’t enlist volunteer help without permission from an administrator. � Don’t give anyone permission to use our facilities. Have them sign a facility use

contract with the Activities Director. � Don’t order team t-shirts without permission and without enough money collected in

advance to cover the costs. � Don’t let your activity account be negative at the end of the fiscal year (June 30). � Don’t hold a raffle without prior permission from the Activities Director. This involves a

gambling license report. � Don’t give out individual rewards (such as prizes for fundraisers). Awards, on the other

hand, ARE acceptable (such as ribbons, certificates, etc.) � Don’t collect funds from students to attend a field trip during the school day that is

related to an academic area. � Don’t under any circumstances accept any gift from a vendor over $2.99. This is the

Iowa Gift Law.

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ADMISSIONS/EXTRA DUTIES

There are no free admissions for anyone to school events where admissions are being charged. All passes can/will be earned through helping with extra duties. Passes will be distributed to those who have earned them. Be sure to have your pass with you when you come to games – no free admission will be given without your pass. There will be an increased number of people working gates and they may not be familiar with who everyone is.

Certified Staff – HS/MS teachers work 4 duties for the year. Elementary teachers work 3 (including 1 elementary program) duties for the year. Certified staff will receive passes at the beginning of the year in good faith of duties to be served that school year. For every 3 duties beyond your requirement, you can earn a pass for others in your household.

Non-Certified Staff - 3 duties = 1 pass. For every 3 extra duties worked, you can earn a pass for others in your household.

*If you have a conflict with a duty, it is the staff member’s responsibility to find a replacement and notify the athletic director. “No shows” can create a lot of problems and will be charged $25.

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REVENUE PROCEDURES

Grants Grants are great vehicles for extra funding for projects that the school would not normally be able to afford. They are beneficial and much appreciated by the staff and students who participate in the programs that they support and/or the equipment or supplies they provide. However, along with approval of a grant comes extra responsibility to the grant writer who is considered the “administrator” of the grant for the entire length of the grant. The grant administrator is sometimes paid a stipend as part of the grant itself or sometimes just does the extra work free gratis for the good of the district. In either case, the grant administrator is responsible to:

� Write grant/application � Obtain proper approval � Set the grant budget and monitor its financial progress � Work with the building secretaries to generate purchase orders � Do all required reporting in a timely manner � Keep records of all aspects of the grant for the auditor � Turn revenues over to the business office

The business office will determine the appropriate fund that will house the grant according to guidelines that correspond with whether it is local, state, or federal. Code numbers to track the grant revenues and expenditures will be assigned and provide the grant administrator with this information as needed. The grant administrator must generate a purchase order before the business office can know that the money from the grant is being spent.

Donations Donations are unsolicited contributions to a cause. Please notify the business office immediately if you have received a donation for any reason. We need to be able to see that the donation is:

� Placed in the proper fund account so you get to use the donation for its intent � Monitored so it is not overspent � Monitored so those donating are appropriately thanked, either by recognition at a board

meeting, a school event, or by a thank you note from you If you wish to solicit donated funds, this would be considered a fundraiser and must obtain board approval. You may NOT solicit funds from students for an academic-related field trip.

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Gift Law The gift law applies to all public employees, which includes administrators, teachers, coaches, and sponsors in school districts. The gift law prohibits a public employee or that person’s immediate family member from accepting or receiving—directly or indirectly—any gift or series of gifts from a “restricted donor.” A restricted donor is defined by law as a person or company who is or is seeking to be a party to a sale, purchase, lease, or other type of contract with the employer of the public employee. For example, a clothing company offers a “deal” to the Activities Director and coaches for a recommendation to purchase their clothing line. Iowa’s gift law (Iowa Code chapter 68B) prohibits this conduct. Exceptions: The ones that most commonly occur regarding school employers are as follows:

� Non-monetary items with a value of three dollars or less that are received from any one donor during one calendar year

� Informational material relevant to a public employee’s official functions, such as books, pamphlets, reports, documents, periodicals, or other information that is recorded in written, audio, or visual format

� Anything available or distributed free of charge to members of the general public without regard to the official status of the recipient

Gift Certificates and Cash Gift certificates and cash are NOT an allowable expense. Per the State of Iowa, school districts CANNOT purchase gift certificates or cash for students. This includes movie passes, coupons for free merchandise, store gift cards, etc. This applies to both the general and student activity funds. Both funds are district funds and must meet the criteria of being used for a “public purpose.”

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Summary on School Finance School districts operate under Dillon’s Rule: School districts have only that authority specifically granted to them through the laws and Code of Iowa. The Iowa Constitution and Iowa Code address the “Public Purpose” concept regarding the use and appropriation of public funds and property and anyone using such public funds/property for private purpose, personal gain, or to the detriment of the public office commits a serious misdemeanor. The following questions should be considered before using public money:

1) Does the expenditure directly benefit a significant part of the public?

2) Is a public purpose served?

3) If the local paper headlines state that the public funds were used to pay for “xyz,” how would the community react?

4) Can the community see a relationship between the

expenditure and the education of children?

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SUMMARY OF EMPLOYEE SOCIAL MEDIA RESPONSIBILITIES

1. The lines between public and private, professional and personal are blurred in the digital world.

How you represent yourself online should be comparable to how you represent yourself in person

to colleagues, parents, and students. When identified as a District employee, remember that your

actions reflect not only on you as an individual employee but on the District as well.

2. Your social networking site(s) are an extension of your personality, professional life, and classroom.

If language, pictures, or graphics would be inappropriate for the classroom, they are inappropriate

to put online. Employees must not use communication that could cause a substantial disruption to

the learning environment.

3. Any information shared via social media regarding school business, whether using personal or

District equipment, may be considered a public record. All information communicated or

maintained on the District’s system is subject to being monitored or inspected at any time.

4. Social media forms, by their very nature, are not truly private. Maintain privacy settings at the most

restrictive level to avoid unintended disclosure of information. Even on the strictest setting,

assume that all postings are in the public domain.

5. Your conduct in your personal life may affect your professional life. Be vigilant about what others

post about you online and take the necessary steps to remove content that could pose a risk to you

or the District.

6. Seek permission from participants before posting photos, audio, and/or video that identifies

individual students. Posting of groups of students in public venues that does not identify individual

students is permissible without prior permission from participants.

7. When you choose to join or engage in any social networking group that includes students, you do so

as an employee of the District. You must maintain appropriate employee-student relationships at

all times. You also should address inappropriate behavior or activity on these networks including

acting to protect the safety of minors online.

8. Maintain professional relationships with current students enrolled in the District. Do not accept

current students as “friends” or “followers” or knowingly allow students to access to any portions of

personal social media sites not available to the general public, unless the employee and student

have a family relationship or other type of appropriate relationship that originated outside the

school setting.

9. You should monitor and moderate content contributed by students you supervise as a teacher,

coach, or sponsor on classroom or District social media sites.

10. You may provide personal contact information such as email, skype, or phone number(s) to

communicate with students or their parents as a way to conduct District business. As a common

practice, limit texting to groups of students rather than to individual students. Copy in your

supervisor when you find it necessary to text an individual student about District business.

The complete Policy (401.9) and Regulations (401.9R) on Employee Social Media Responsibilities are available

on the district website.

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Employee Name: _________________________ Position: ________________ Supervisor Name: _________________________ Position: ________________ School Year: _________________________ Date of Meeting: ________________

Panorama Community Schools Non-Certified Staff Evaluation

Part I

PERFORMANCE EVALUATION FACTORS

Employee Rating

Supervisor Rating

Evaluation Rating: 1: Exceeds District Expectations 2. Meets District Expectations 3: Needs Improvement 4: Does Not Meet District Expectations

1 Professionalism • Maintains confidentiality • Makes positive contribution to work environment • Language and demeanor demonstrate respect for others and are

appropriate for educational setting • Displays personal neatness and appropriate appearance for work

setting

2 Attitude • Shows empathy, patience, and sensitivity to all students • Accepts others’ views and opinions that differ from his/her own • Accepts constructive criticism and makes necessary changes

based on feedback

3 Attendance/Punctuality • Consistently adheres to established work schedule • Has good attendance record

4 Work Habits • Follows through with assigned tasks with minimal supervision • Displays cooperative and hard-working attitude • Is willing to perform tasks beyond minimum required work • Shows initiative to go ahead and do work without being directed

5 Work Quality and Efficiency • Completed work has high degree of neatness, accuracy, and

attention to details • Uses time wisely and completes work in a timely manner

6 Communication • Supports the school district in the community • Is able to communicate effectively both verbally and in writing • Expresses ideas and opinions in a way that is sensitive to the

feelings and opinions of others

7 Knowledge, Skills, and Abilities • Demonstrates ability to perform essential functions of job • Promotes a safe work environment; follows all safety regulations

and guidelines • Consistently works to strengthen competence and increase

versatility

8 Cooperation • Demonstrates commitment to group goals; consistently carries out

assigned role(s) • Actively participates in helping the group work together better

9 Adaptability • Is comfortable with changes and variability of work situation • Demonstrates flexibility as work conditions require

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PART II Section A: Employee Feedback

What aspects of your job performance and behavior do you feel are your strengths at this time?

What aspects of your job performance and behavior are you not completely satisfied with at this time? What area(s) would you like to improve and/or develop your knowledge or skills? What support do you need in order to improve?

Section B: Supervisor Feedback Summary of comments regarding performance (Identify strengths and/or areas for growth linked to job description):

Section C: Summary of Evaluation Check One:

_____Unconditionally recommended for continued employment, with individual growth plan jointly agreed upon by both employee and supervisor (provided below)

Individual Growth Plan:

_______Conditionally recommended for continued employment with job improvement target specified by supervisor (provided below). Follow-up review will be conducted no later than ____________(specify date)

Job Improvement Target:

_______Recommended for termination

Section D: Signatures

____________________________ _________ ____________________________ _________ Signature of Employee Date Signature of Supervisor Date The signature verifies that the evaluation has been communicated to the employee. The signature does not denote that the employee agrees with the decision. The employee has the opportunity to attach a written response to this evaluation. Any written response must be submitted within one week of the meeting date.

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Panorama School District

Non-Certified Employee Information

BENEFITS INFORMATION

The Panorama School District provides its employees a wide range of benefits:

9-month hourly PT employees (less than 30 hours/week): � 3 paid personal leave days/year. No carryover from one year to next. No compensation for

unused personal leave

� 15 paid sick leave days/year. Sick leave can be carried over from one year to next, with

maximum accumulation of 45 days. Employees who permanently leave the District and have

worked in his/her current position for at least ten (10) years in the District will be paid for

unused accrued personal illness leave not to exceed ninety (90) days at ten dollars (10) per day

� 2 paid bereavement leave days per year

� Employer contribution toward IPERS

9-month hourly FT employees (30 hours/week or more): � 3 paid personal leave days/year. No carryover from one year to next. No compensation for







� Contribution toward major medical health coverage - $400/month

� $10,000 life insurance and long-term disability benefits

� Voluntary participation in dental, vision, additional life insurance, and medical/ dependent Flex

plans


12-month hourly PT employees (less than 30 hours/week): � 3 paid personal leave days/year. No carryover from one year to next. No compensation for








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12-month hourly FT employees (30 hours/week or more): � 3 paid personal leave days/year. No carryover from one year to next. No compensation for







� Contribution toward major medical health coverage – single coverage, $1000 deductible


plans


� 8 paid holidays (days listed below)

� 2 weeks paid vacation leave. 3 weeks after 5 years of employment. No carryover from one

year to next. No compensation for unused vacation leave.


12-month salaried (exempt) FT employees: � 3 paid personal leave days/year. No carryover from one year to next. No compensation for







� Contribution toward major medical health coverage – individually negotiated



plans

� 8 paid holidays (days listed below)

� 3 weeks paid vacation leave; 4 weeks after 5 years of employment. One week of vacation leave

can be carried over from one year to next, for a maximum of two weeks. Per Diem

compensation for unused vacation days upon resignation from district.


Paid Holidays for 12-month Full Time Employees: � Christmas

� New Year’s Day

� 4th of July

� Labor Day

� Memorial Day

� Thanksgiving Day

� 2 floating holidays

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Realignment and Reduction of Non-Certified Employees

Staff Transfer During the school year, non-certified staff vacancies will be publicized to the staff by posting written notice on a

bulletin board in the staff workroom in each building and on the website. During summer months and vacation

periods, staff vacancies will be publicized on the district website. Whenever possible, the position will be posted

for 10 days prior to filling the vacancy. This timeline may be abbreviated to accommodate immediate staffing

needs.

A staff member interested in transferring to an open position needs to submit written request to the district

office. All written requests will be taken into consideration. Administration will make all transfer and hiring

decisions based on the applicant whose skills and abilities most closely align with the job requirements.

During the school year, the district retains the right to involuntarily transfer an employee into another position

immediately based on unforeseen changes in staffing needs. The principal or director will inform the affected

staff member in person as soon as possible about the change of assignment.

At the end of each school year, the administrative team will determine staff assignments for the next school

year based on anticipated needs for each program or area. Contracts will be mailed out to eligible staff after

staffing needs are identified.

Staff Reduction At times it may become necessary to make a reduction in non-certified staff positions due to financial

constraints, declining enrollment, or changing program needs. When reductions are required, administration

will make every effort to retain the most competent and qualified staff available in the interest of providing the

highest quality education system for students. Administration shall base its decision on contract renewals using

the following criteria in order of consideration:

1. Job performance, successful work experience, skills, abilities

2. Current job assignment

3. Years of continuous employment in district

An employee’s annual contract may be terminated by either party by giving 30 days’ written notice. The district

retains the right to terminate an employee’s contract immediately for proper cause.

Any employee who resigns or is terminated for any reason does not have recall rights to future vacancies. The

employee has the option of applying for vacancies as they become available through the district application

process. Hiring decisions will be made based on the applicant whose skills and abilities most closely align with

the job requirements.

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Miscellaneous Information

Payroll Payments Non-certified employees will be paid from the 11th of the month through the 10th of the next month. Each

employee is responsible for getting timesheet/hours worked submitted to supervisor for approval no later than

the 10th of the month. Employee must get PRIOR approval from supervisor before working overtime.

Employees will be paid in equal installments on the 20th of each month for their contracted hours. (Exception:

When a pay date falls on or during a school holiday, vacation or weekend, employees shall receive their pay on

the last previous working day.) Pay will be deposited directly into the employee’s bank account; no paychecks

will be distributed. Employees shall receive their direct deposit pay information electronically via email. During

the summer, employees have the option of their direct deposit pay information being mailed instead of sent

electronically. Employees will be paid over 12 months unless other arrangements have been made with

business office prior to 1st day of school.

Leave Requests Each employee must fill out the appropriate leave form two (2) weeks in advance and get permission from

his/her supervisor prior to leaving whenever possible, with the exception of sick leave. Employee should work

directly with supervisor to make leave arrangements if two weeks advance notice isn’t possible when faced with

an urgent or unexpected situation. Remaining leave balances will be printed on your monthly pay stub. It is your

responsibility to make sure you have a positive leave balance available prior to requesting time off. If there is no

leave balance available, the time off will be without pay. Employees requesting to take unpaid leave also must

get prior approval from both his/her supervisor and the superintendent. The supervisor has the right to deny a

leave request if the leave would have a negative impact on the work situation or education of students. All

leaves are to be requested in ½ day or full-day increments. For those employees contracted for less than a full

day, a ½ day would be equivalent to ½ the total hours contracted per day (Example: In a 5 hour/day contract, a

½ day leave would be 2 ½ hours). A full day leave would be equivalent to the total hours contracted per day.

Lunch Period All hourly employees working 6 or more hours per day are required to take an unpaid lunch break (Wage/Labor

regulations). The only exception is when a paraeducator must eat with his/her students to supervise and time is

not available for a duty-free lunch. In this situation, the employee will be paid during the lunch period and be

provided lunch free of charge.

Overtime/”Comp” Work Time Any employee who feels he/she may need to work extended hours beyond hours listed on his/her contract,

which would generate additional pay, must get PRIOR approval from his/her supervisor. This includes overtime

hours beyond 40, which necessitates paying the individual time-and-a-half pay rate. Wage/Labor regulations

stipulate that any employee taking vacation hours during a week cannot be paid overtime unless the actual work

hours exceed 40 hours within that week. These regulations also prohibit employees from “banking” hours in

one week as “comp” time for hours missed in another week. All compensation for time missed must be done

within the same workweek. For those needing to take time off in a week, employees should use personal or

vacation days, if available, for this purpose. Otherwise, the employee needs to request unpaid leave, with the

next pay period reflecting the reduced hours worked.

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DISTRICT FORMS

Request for Leave

Transportation Request

Purchase Requisition

Expense Report

Hourly Employee Time Sheet

Request for Course Approval

Request for Lane Advancement

School Finance Purchasing Procedures Travel … · Travel Arrangements Student Activities Revenue...

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