Student Activity Sponsors Training2011-2012presented by Accounting DepartmentStudent Activity Accounting Staff

1Greeting: 12This presentation will review the sponsors responsibilities and expectations, as well as, the forms and procedures to be used for Student Activity Accounts

2Read slide 23All club sponsors and anyone handling studentactivity funds must fill out the following forms:

Sponsor FormsSPONSOR RESPONSIBILITYCONFLICT OF INTERESTCONTACT INFORMATION

3Read slidethen : all employees are required to submit these three forms to your campus financial secretary who will keep them on file for the current school year. 34Conflict of Interest DisclosureA callout, this can deleted

IF YOU ANSWERED YES TO QUESTIONS #1 OR #2, AN ADDITIONAL DISCLOSURE FORM MUST BE COMPLETED.

4The first form is the conflict of interest disclosure in which you are required to state if you or anyone in your immediate family owns a business that conducts business or has an interest in conducting business with the District. The form also requires you to disclose your acceptance of any free gifts or services over the $25.00 value, received from a vendor, which may influence your decision to conduct business. 45Responsibilities of Faculty Sponsors of Student Groups

BE SURE TO SIGN AND PRINT YOUR NAME

5The responsibilities of faculty sponsors of student groups serves as a guideline to indicate some of the responsibilities imposed on you. All staff members are required to fill out this form since at one time or another you might be required to handle money for events such as school dances, pep rallies, or any other classroom collection approved by administration. By signing this form you agree that you will be responsible for the funds entrusted to you.56Sponsor Information Sheet

Please provide a home or cell phone number

6The purpose of the sponsor information sheet is to ensure your contact information is available in the event an audit is conducted during the summer time and we may need to contact you. 67 A fundraiser application must be filled out and turned in prior to any fundraising.

Fundraisers must be closed within two weeks after the completion of the sale.

Application for fund raising activity A number will be assigned to the fundraiser, this number must accompany all check request and deposit breakdowns pertaining to the fundraiser.

Merchandise should not be ordered until form is approved.

7Fundraisers must be approved in advance and in writing using the application for fund raising activity form. Refrain from ordering merchandise until you confirm your fund raiser has been approved and assigned a number. The fundraiser # must accompany all transactions pertaining to the fundraiser. After the completion of the sale the final report section must be completed in full by you using your own records. 78An inventory sheet must beturned in with every fundraisereven if the items were donated.

All merchandise purchased andremaining must be accounted for on this form.

Items used together may be grouped, ex. cheese, chili, jalapeos and bowls for nachos.

*NOTE: Fundraisers will not be considered finalized unless an inventory sheet is filed with the final report.

INVENTORY

8All items pertaining to a fund raisers must be accounted for using the inventory sheet even if the items were donated. If you have an ending inventory or if items were given out as incentives you must make a note of this on the inventory as well. Remember that if you have non perishable ending inventory auditors may want to see it so make sure you keep it under lock and key. Note: 89INCENTIVES

Incentives given to students must have prior approval by the Principal and be documented.

If the merchandise is part of the inventory of a fund raising activity, you must attach a copy of this form to the Final Report.

When giving merchandise as incentives, limit the amount of incentives to 15% or less of total inventory. Limiting the incentives will increase the chance of profit from the fundraiser.

9Any merchandise given out must be accounted for using the incentives request approval form. When the incentives are part of your fund raising inventory, limit the amount of incentives to 15% or less of the total inventory. Limiting the incentives will increase the chance of profit from the fundraiser. 910A check request form must be filled out and approved in advancebefore turning it in to the secretary/bookkeeper.

Be sure that there is moneyin your account to cover the expense.

Forms need to be completely filled out.

Receipts are due no later than fivedays after the check is picked up.

Person picking up check is responsible for bringing back the receipt.

Please do not turn in a checkrequest at the last minute. It doestake time to process a check and get signatures.

Checks should be printed only on Tuesdays & Thursdays.

CHECKS

UPDATED FORM

10All purchases and payments must be paid with a campus check. At no point will out of pocket expenses be reimbursed. Change from the issued check should not be used to pay for a new unauthorized purchase. The person picking up the check is responsible for submitting receipts and any change no later than 5 days after the check is picked up in order to avoid payroll deduction. Checks will not be released to students. As a reminder, all Campus Activity Funds must continue to follow purchasing guidelines. All supporting documentation such as invoices, quotes, and completed contract for services packet must be presented at the time the request is submitted. 1011A deposit breakdown form is used when funds are being deposited into the accounts.

Money must be counted and listed on the form before the funds are turned in to the secretary. Only when the secretary confirms the amount a receipt will be issued.

Deposits should be made on a daily basis in the same form the funds are received. Never use cash collected to make purchases.

Do not keep money overnight, you are responsible for those funds until you have a receipt from your secretary. Post-dated checks should not be accepted.

DEPOSITS

11READ SLIDE. Cashing checks is not allowed! Students are not allowed to make deposits. 1112DEPOSITS CONT.UniformsFundraisersCampingUncollected Items from different events.

NSF ChecksDonationsChange from a checkCell phone finesDo not commingle your deposits from different sources.

For example:All of the above mentioned require individual deposits.

12In addition, deposits from different sources should never be commingled. 1213A Money Collected From Students form is used when collecting funds from students for a field trip, pictures, uniforms, etc.

The total amount collected must equal the amount on the deposit breakdown form.

All monies collected must be documented and deposited into the school account on a daily basis regardless of the amount.

MONEY COLLECTED DEPOSITS SHOULD BE MADE DAILY

13READ SLIDEMoney collected forms must be attached to the deposit breakdown form.1314If you were to take your students on a trip and are giving them the money to buy their own meals, the form must be used. Also, if funds are being reimbursed the recipient must sign this form.

All students over the second grade must sign the form when receiving money.

MONEY DISBURSED A Money Disbursed form isused when giving out moniesto students.AMOUNT DISBURSED SHOULD EQUAL THE CHECK AMOUNT

14The money disbursed to students form is a check request support document used when refunding money to students or when giving money to students for meals or spending money on field trips, etc. For example, if a trip is cancelled, this form will be cross-referenced with the money collected from student form to ensure the proper reimbursement.1415It is not necessary to write a check to transfer funds from one club account to another within the same bank account.

The Transfer Request Form will be completed by the disbursing sponsor. It will be approved by the Principal and signed by the disbursing sponsor, receiving sponsor and the treasurer. Even though transfers do not involve releasing checks, they are never to be posted without the signatures of the Principal and the representatives of the club disbursing the money.

Transfers serve as payment between club accounts. Donations and/or loans are not allowed between clubs.

Transfers Between Accounts

15A transfer request form is similar to a check request, the difference is that this is an internal transaction to move money from one club account to another within the same campus to pay for fees or purchase inventory from each other. Note: donations and loans are not allowed between club accounts. 1516Professional and Consultant ServicesWhen engaging in a contract for professional or consultant servicesthe following forms must be completed.

Examples of Consulting/Professional Services include:motivational speakers, choreographers, seamstress,DJ services, moonwalks, clown performances, consultants and judges Request for Consultant ServicesContract for Professional ServicesCertification of Criminal History W-9

16READ SLIDE1617This form needs to be completed and submitted by originator and approved by the proper administrators. Student Activity Clubs only require signature of Principal, Sponsor, and Fine Arts if Fine Arts related club. Form needs to be submitted at least four weeks in advance before services are rendered.

Do not enter any type of contract regardless of amount until services are approved.

Safe Practices:

Ensure you are not being overcharged

Ensure that the person providing services has good references

Once approved you may now fill out the Contract for Services form.

For any questions please contact the Fine Arts Dept. if Fine Arts related at Ext. 7121

Request for Consultant Services

17The request for consultant services is required by fine arts department before engaging in any type of contract. The request for consultant services form is used when planning to hire motivational speakers, choreographers, or anyone else providing professional services. Getting approval may be a lengthy process, hence, it is recommended you submit the request at least 4 weeks in advance.1718When payments for contracted services are to be made to non-employees it is necessary to complete this form before the services are rendered.

Note: Do not have any consultant sign this form until the Request for Consultant form has been approved.

CONTRACT FOR PROFESSIONAL SERVICES

18The consultant must fill out the contract for processional services once the request for services has been approved. The contract will protect you from any unforeseen charges.1819Certification of Criminal History

We are meeting the requirements of the law where all consultants must attest that they have a clear background by filling out the Certification of Criminal History.

Note: Fine Arts Department might require the actual Criminal Background. (Ext. 7121)

19This form is required by law where the consultant attests that he/she has a clear background prior to engaging in student population activities.1920

W-9 Form

All vendors are required to submit a W-9 to Secretary/Bookkeeper

All vendors should be paid with a UISD check.

No reimbursements will be issued if paid out of pocket.

This information is necessary for filing 1099S at the end of the year

Note: The accounting software will not allow a transaction to be processed without proper Tax ID information.

20The W-9 form is also part of the consultant package. A a W-9 form from the vendor prior to issuing a check. 2021SCHOOL CLUBS Bona fide club - Organized student group recognized by school, has an adult sponsor and elected officers, hold meetings, and operates for a purpose.

*The list of elected officers must be submitted before any transactions are conducted*

21In order for a school club to be considered a student activity fund account also known as a bona fide club it must be an organized student group recognized by the school, have an adult sponsor and elected officers, hold meetings, and operate for a purpose. *The list of elected officers must be submitted to the bookkeeper or secretary by October 1st or before any transactions are conducted2122Amusement Rides Rental:Effective Immediately:

In order to ensure the safety of our students and comply with State law, when contracting amusement ride services the vendor must meet the following requirements:

Carry a minimum of $1 million liability insuranceProof of annual inspectionLegally authorized to operate in the State of Texas

Contact the Purchasing Department for a list of approved vendors.The state of Texas regulates the rentals of carnival/amusement rides such as inflatable bounce houses and slides, wall climbing and carousels. The rental of these items require special provisions determined by the Texas Department of Insurance (TDI)

http://www.tdi.state.tx.us/commercial/indexamusement.html

23Amusement Rides RentalWhats considered as an amusement ride?Most mobile carnival rides Most theme park rides Most water park rides and devices Amusement rides also include, but are not limited to the following:concession go-karts, rock climbing walls, bungee jumps, mechanical bulls, trackless trains, continuous air flow inflatable rides/devices and various simulators.

Whats not considered as an amusement ride?Non-mechanized playground equipment Physical fitness/training devices or obstacle/ropes course equipment Public conveyance devices Coin operated rides Small rides or devices that do not require the supervision or service of an operator Live animal rides Motor Sports

24Sales Tax IssuesIn order to be eligible for the two, one-daytax free sales you must be a Bona fide club

Taxable sales Books, book covers,clothing, cups, school supplies, flowers, rummagesale, school publications, school supplies sold tostudents, uniforms

Non taxable sales perishables/consumables

24Read Slide: A list of additional taxable and non taxable examples can be found on page 29-30 of the Student activity funds procedure manual2425TEXAS SALES TAX EXEMPTIONTHIS FORM MUST BE SIGNED BY THE PURCHASER ATTESTING THAT THE PURCHASE IS FOR SCHOOL RELATED PURPOSE.

I understand that it is a criminal offense to give an exemption certificate to the seller for taxable items that I know, at the time of purchase, will be used in a manner other than that expressed in this certificate, and depending on the amount of tax evaded, the offense may range from a Class C misdemeanor to a felony of the second degree.

NOTICE: YOU WILL BE SIGNING

25The Texas Sales and Use Tax Exemption Certification form may only be used when making purchases on behalf of the District with a campus or District issued check. The certification form is to be signed by the purchaser in the presence of the vendor, attesting the purchase made is for school related purposes. This form should never be used for personal purchases as this is considered a Class C misdemeanor. 2526

TEXAS RESALE CERTIFICATETHIS FORM MUST BE SIGNED BY THE PURCHASER ATTESTING THAT THE PURCHASE IS FOR SCHOOL RELATED PURPOSE.

I understand that it is a criminal offense to give a resale certificate to the seller for taxable items that I know, at the time of purchase, will be used rather than for the purpose of resale, lease or rental, and depending on the amount of tax evaded, the offense may range from a Class C misdemeanor to a felony of the second degree.

NOTICE: YOU WILL BE SIGNING

26The Texas Resale Certificate is to be used when purchasing items that will be resold in fund raising events. The certificate must also be signed in the presence of the vendor, attesting the purchase is for school related purposes.2627THEFT PENAL CODESECTION 31.03 (e) (f)Section 31.03 (f) statesthe following:

An offense described above for Purposes of punishment is increasedto the next higher category of offenseIt if is shown on the trial of theoffense that: the actor was a public servant at the time of the offense andthe property appropriated came into the actors custody, possession, orcontrol by the virtue of his status as apublic servant.

27Section 31.03 of the Theft Penal Code states that as District employees we are considered public servants and as a result, any offenses committed will be punishable at the next higher level of offense. An example is the misuse of the Texas Tax Exemption Certificate.2728REPORT FRAUD

28If you witness or suspect fraud is being committed, report it to the fraud and ethics hot line at 1-800-398-1496. All calls are answered by a third party and remain anonymous.2829PTC, Booster ClubsBooster Clubs should obtain their own Tax ID Number and Officers

They should never use the Districts Tax Identification Number (not even to get a discount!)

If this is an issue, have them donate the funds to the campus and the campus can make the necessary purchase from our accounts

All donated fixed assets should be tagged in accordance with District procedures

29PTC and Booster clubs are independent entities and are responsible for maintaining their own records and submitting their financial statements to the campus Principal. All planned fund raising activities must be approved by the Principal. These organizations must obtain their own tax id number.2930PTC, Booster Clubs, cont.Note: As per District local policy

No district employee shall be an authorized check signer of a parent or booster organization without written approval of the superintendent and campus principal.

Individuals authorized to sign checks should not be related to each other by marriage or any other relationship.

Other additional information including new adopted policy procedures may be found in the Internal Audit web link:www.uisd.net/departments/internal-audit

303031Coca Cola ContractThe Coca Cola contract is currently under negotiation.

At this time, beverage purchases are NOT limited to Coca Cola products until further notice.

31READ SLIDE3132Food and Nutritional Value For information on what is allowable to be purchased for your grade levels you can log on to the Texas Classroom Teachers Association (TCTA) at www.tcta.org

For information on allowable portion sizes and nutritional value information refer to www.squaremeals.org

32Remember to continue to follow the Food and Nutritional Value guidelines throughout the school year. Exceptions to this rule apply only to days assigned as Food of Minimal Nutritional Value Exempt Days by the District. 33Outstanding Invoices

All invoices that are questionable or will be paid off in a series of payments must be reviewed by campus bookkeeper and approved by the principal.

All invoices must be received by campus bookkeeper and not the teacher/sponsor.

33Purchases should never be made without the prior administrative approval or on credit. Exceptions to this rule may apply to invoices that will be paid off in a series of payments such as yearbook. If you intend to make a purchase that will be paid of in a series of payments it must be presented to the campus Principal for authorization along with a plan of payment. If approved the invoice must be paid in full before the end of the school year. 3334

Record RetentionAll of the accounting records related to the Student Activity and Campus/Principals Accounts, including, but not limited to, all bank statements and related cancelled or voided checks, all validated deposit slips, all receipts, all reports and journals will be retained for a period of seven (7) years following the end of each fiscal year on August 31st.

At least the three most current years must be kept at the campus.

All other files may be sent to Records Management with a detailed description of the file contents.

34Read slide..

3435Sponsors Manual:The Student Activity Sponsors Manual is updated every school year to include additional information.

The manual, forms, and presentation can be found online at the Accounting Department web link and/or at the following address:

www.uisd.net/departments/student-support-services/business-finance/accounting

353536Other:Pre-authorized expenses made out to your name are subject to approval (Refer to student activity manual)

Reimbursements are not allowed

Making purchases in Mexico is prohibited and non-reimbursable

Fundraising by non bona fide accounts are subject to taxable sales.

363637RemindersKeep copies of all your transactions in your binder

Communicate with the campus financial secretary, parents and administrators

Spend the money wisely, remember that these are fiduciary funds

373738School Cash Online

Six Benefits of taking School Cash OnlineImproves Student Safety (reduces the amount of cash coming to school.)Saves time for the school bookkeeper (reduces cash counting, receipting, combining, bank deposits, etc.)Saves time for the teachers (If a teacher spends just 5 minutes a day collecting money in the classroom that equals 15 hours of lost instructional time over a school year.)Reduces the NSF risk/loss associated with accepting checks from the parent community.Provides a new parent convenience to pay for school activities, events, and field trips, etc.Increases accountability over the cash for all stakeholders (teachers, parents, schools, and District officials)

38School Cash Online continues to provide great service to the District. Benefits of using School Cash are: 3839Contact InformationSamuel D. Flores,Director of AccountingE-mail: sflores@uisd.netPhone: (956)473-6368

Mario Gonzalez,Activity Funds AccountantE-mail: mgonza91@uisd.netPhone: (956)473-6432

Esmeralda Gonzalez,Sr. BookkeeperUnited High SchoolE-mail: egonza01@uisd.netCampus Phone: (956)473-5636

Tina Gonzalez,Sr. BookkeeperJ.B. Alexander High SchoolE-mail: vgonzal@uisd.netCampus Phone: (956)473-5971Eira ContrerasSr. BookkeeperL.B. Johnson High School E-mail: econt23@uisd.net Campus Phone: (956)473-5209

Coral Perez,Sr. BookkeeperUnited South High School E-mail: cperez@uisd.netCampus Phone: (956)473-2326

39For any additional information you may contact the senior bookkeeper assigned to your campus3940Questions

40This concludes the 2011-2012 Student Activity Presentation.40