ull Public Schools Business Office Procedure Manual

HULL PUBLIC SCHOOLS

BUSINESS OFFICE PROCEDURE MANUAL

Hull Public Schools

Submitted By: Debbe Bennett and Maggie Ollerhead

March 17, 2014

ull Public Schools Business Office Procedure Manual

Table of Contents

Part I

Summary of Internal Control Polices and Law...............................................1

1. Compliance with Laws .......................................................................1

2. Security of Financial Records and Data..............................................3

3. Property Management Guidelines.......................................................4

4. Procurement Guidelines ......................................................................6

5. Travel Guidelines..7

6. Consultants and Contractors ...............................................................7

Part II

Internal Control Procedures ............................................................................9

1. General Accounting Procedures .........................................................9

2. Cash Management Procedures ..........................................................10

3. Grant Receivable Procedures ............................................................13

4. Payroll Procedures ............................................................................16

5. Accounts Payable Procedures ...........................................................45

6. Accounts Payable Procedure for Fundware...46

7. Management Reporting Procedures ..................................................61

8. Anti-Fraud Response Procedures..63

Appendix A

General Policy on Leasing

Procedures for Handling Leases .............................................................67

Appendix B

General Policy on Gifts

Procedures for Handling Gifts ..................................................................70

Appendix C

General Policy on Purchase Order Cancellation

Procedures for Canceling Purchase Orders.............................................71

Appendix D Student Activities

Procedures for Handling Student Activities Accounts72

Appendix E Athletic Program

Procedure for Handling Athletic Monies.73

Appendix F Building/Facilities

Procedure for Requesting Building/Facility Use.74

Appendix G

Hull Public Schools Format

Chart of Accounts81

Appendix H

End of the Year Report

Procedure for submitting EOY Report94

Appendix I

Workers Compensation Claims

Procedures for submitting Workers Compensation Claims95

Part I

SUMMARY OF INTERNAL CONTROL POLICIES AND LAWS

INTRODUCTION

Internal control policies provide the Hull Public Schools with the foundation to safeguard its assets properly, implement the Hull School Committees policies, provide compliance with state and federal laws and regulations, and produce timely and accurate financial information.

1. COMPLIANCE WITH LAWS

The Hull Public Schools will follow all of the relevant laws and regulations that govern the school districts within the Commonwealth of Massachusetts. Additionally, any Federal Government laws and regulations that relate to grant funding will be adopted as the grant funding is received. The following are specific policies and procedures of the Hull Public Schools.

1.1. Record Keeping

1. To provide an accurate and auditable record of all financial transactions, the Hull Public Schools records and accounts are maintained in conformity with generally accepted accounting principles as required by the Commonwealths statutes applicable to school districts.

2. Further, the Hull Public Schools specifically requires that:

a. No funds or accounts may be established or maintained for purposes that are not fully and accurately described within the records of the Hull Public Schools.

b. Receipts and disbursements must be fully and accurately described in the records. c. No false entries may be made in the records.

d. No false or misleading reports shall be issued.

e. Payments may be made only to the contracting party and only for the actual services rendered or products delivered.

f.No false or fictitious invoices may be submitted or paid.

1.2. Organizational Conflict of Interest or Self-Dealing (Related Parties)

The Hull Public Schools will follow MGL, Chapter 268A conflict of interest law and disclosure. Additionally, it may not be operated for the benefit of an affiliated or unaffiliated organization or an individual in his or her own private capacity or individuals related to the Hull Public Schools or members of its management, unless the private benefit is considered merely incidental. This private benefit preclusion will extend to the following:

1. Sale or exchange, or leasing, of property between the district and an affiliated or unaffiliated organization or a private or related individual.

2. Lending of money or other extension of credit between an agency and an affiliated or unaffiliated organization or a private or related individual.

3. Furnishing of goods, services, or facilities between the district and an affiliated or unaffiliated organization or a private or related individual except for the rental of district facilities as specified in the Hull School Committee Policy Manual.

4. Payment of compensation, unless authorized by the Hull School Committee, by the district to an affiliated or unaffiliated organization or a private or related individual.

5. Transfer to, use by, or for the benefit of a private or related individual of the income or assets of the Hull Public School unless specifically voted by the Hull School Committee.

Thus, the Hull Public Schools will be guided by the principle of arms-length standards with all affiliated or unaffiliated organizations or with a private or related individual(s). Related party transactions shall include transactions between a school / district and members of the Hull School Committee, administration, employees, related individuals and affiliated companies. Related individuals within the scope of this definition include spouses, parents, children, spouses of children, grandchildren, siblings, father-in-law, mother-in-law, sister-in- law, and brother-in-law of a School Committee member or school district employee.

1.3. Political Contributions

No funds or assets of the Hull Public Schools may be contributed to any political party or organization or to any individual who either holds public office or is a candidate for public office. The direct or indirect use of any funds or other assets of the Hull Public Schools for political contributions in any form, whether in cash or other property, services, or the use of facilities, is strictly prohibited. The Hull Public Schools cannot be involved with any committee or other organization that raises funds for political purposes.

1. The following are examples of prohibited activities:

a. Contributions by an employee that are reimbursed through expense accounts or in other ways.

b. Purchase by the school district of tickets for political fundraising events.

c. Contributions in kind, such as lending employees to political parties or using the assets of the Hull Public Schools in political campaigns.

2. SECURITY OF FINANCIAL RECORDS AND DATA

2.1. Security of Financial Data

1. The districts accounting software should be reviewed regularly to ensure that only properly authorized individuals, utilizing a security password, can access or modify data.

2. The districts financial data must be backed up daily to ensure the recoverability of financial information in case or hardware failure. Such back-up shall be stored in a fire- safe area that is properly secured.

3. The Superintendent of Schools or the Superintendents designee shall secure all other financial data.

2.2. Security of School Documents

Originals of the following district documents are maintained and their presence is verified on a periodic basis.

1. Minutes of School Committee Meetings

2. Agreements

3. Leases

4. Insurance Policies

5. Vendor Invoices

6. Grant and Contract Agreements

7. Fixed Asset Inventory List

2.3. Record Retention and Disposal

1. Records are maintained for the following indicated minimum periods:

a. Records, documents, and other supporting evidence including paid, cancelled or voided checks, accounts payable records, vendors invoices, payroll sheets and registers of salaries and wages, employees time cards and other public documents are retained for seven years after the original entry date.

2. The following records supporting Federal contracts, as required by the U. S. Office of

Management and Budget are retained for the indicated minimum periods:

a. For three years after submission of the final report of expenditures, all financial records including spreadsheets, salary information, invoices submitted and paid, and any other pertinent information, with the following exceptions:

i. If any litigation, claim, or audit is started before the expiration of the three year period, the records shall be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken.

ii. Records of equipment acquired with Federal funds shall be retained for three years after final disposition.

b. Permanently: Audit reports, annual district reports, School Committee minutes, tax and legal correspondence, labor contracts, insurance claims and policies, and retirement / pension records.

3. The disposal date determined under this procedure is the end of the fiscal year, or the date of final payment of government grants.

4. All records not supporting government grants or otherwise covered by rules of the Internal Revenue Service are retained for three years from the end of the fiscal year in which the records were originally prepared.

5. All financial records are maintained, by category, in chronological order and fiscal year.

3. PROPERTY MANAGEMENT GUIDELINES

3.1. Use of School Assets

No employee may use any of the school property, equipment, material or supplies for personal use without the prior approval of the Superintendent.

3.2. Use of School Credit Cards

There will be no school credit cards permitted.

3.3. Property and Equipment

The Town of Hull maintains detailed records and tags all government-furnished property and equipment, with an identification and segregation of property and equipment acquired through government grants.

3.4. Identification of Property

Lists of grant-purchased materials shall be kept in databases kept by the technology department.

3.5. Record and Report of Property

1. The Town of Hull maintains records for every item of property purchased for

$5,000 or more as follows:

a. Name and description

b. Serial number, model number, or other identification

c. If title vests with any entity other than the school district, specific information relative to which specific entity

d. Location and condition of the equipment

e. Ultimate disposition data, including date of disposal, sales price, or method of disposal.

3.6. Physical Inventories

1. The Town of Hull performs a physical inventory of all property valued in excess of

$5,000 per unit on an annual basis.

2. The physical inventory records include each such asset, its identification number, its location, and a brief description of its condition.

3.Physical inventory is reconciled to the detailed fixed asset list. Any differences are investigated and reconciled.

3.7. Disposal of Property and Equipment

1. No item of property or equipment shall be removed from the premises without the prior approval of the Superintendent.

2. As previously approved by the Hull School Committee, textbooks and materials, which are outdated or in poor condition may be discarded at the discretion of the building principal.

3. If equipment is no longer needed by the school district, such equipment shall first be offered to other town departments.

4. If items are not useful to other town departments, the Facilities Manager shall arrange for its disposal and shall ensure that any revenues obtained for the equipment shall be returned to the Towns general fund unless other arrangements have been previously made at Town Meeting.

5. If items are disposed of, appropriate adjustments shall be made of the physical inventory list.

4. PROCUREMENT GUIDELINES

4.1. The Hull Public Schools procures only those items and services that are required to perform a mission and/or fill a bona fide need. Procurements are made using best value contracting, which includes assessing the best value considering quality, performance, and price.

4.2. MGL, Chapter 30B is required to be followed.

4.3. The district adheres to the following objectives:

1. Procurement will be completely impartial based strictly on the merits of the supplier and contractor proposals and applicable related considerations such as delivery, quantity, etc.

2. Make all purchases in the best interests of the district and its funding sources.

3. Obtain quality supplies / services needed for delivery at the time and place required.

4. Buy from responsible sources of supply.

5. Obtain maximum value for all expenditures.

6. Deal fairly and impartially with all vendors.

7. Maintain dependable sources of supply.

8. Be above suspicion of unethical behavior at all times; avoid any conflict of interest, related parties or even the appearance of a conflict of interest in the school district supplier relationships.

4.4. The district will execute a purchase order for all purchases.

The appropriate building principal or administrator must approve such purchase order then forward to School Business Administrator for final approval.

4.5. All lease agreements will be evidenced by a signed agreement identifying all of the terms and conditions of the lease. All lease agreements must be approved by the School Business Administrator of the Hull Public Schools.

4.6. Any real estate agreement to rent or sell will require a beneficial interest disclosure as required in MGL Chapter 7, section 40J.

5. TRAVEL GUIDELINES

5.1. Employee Mileage Reimbursement

1. All employees are reimbursed at the standard mileage rate per mile as determined by the Internal Revenue Service for use of their own vehicle for business related travel or at the rate per mile negotiated through the collective bargaining process. In addition, parking fees and tolls paid are reimbursable if supported by receipts.

2. All employees requesting such mileage reimbursement are required to furnish an expense reimbursement form containing the destination of each trip, its purpose, and the miles driven,

3. Receipts for any parking fees or tolls paid must be attached to the travel report.

4. Reimbursement requests must be made within the fiscal year during which the expenses were incurred. Failure to submit reimbursement requests prior to the close of a given fiscal year will result in no reimbursement.

6. CONSULTANTS AND CONTRACTORS

6.1 Consultant Utilization

The utilization of all consultants and contract personnel are sufficiently evidenced by the following:

1. Details of all agreements (e.g., work requirements, rate of compensation, and nature and amount of other expenses, if any), with the individuals or organizations providing the services and details of actual services performed.

2. Invoices or billings submitted by consultants, including sufficient detail as to the time expended and the nature of the actual services performed.

3. The use of a management contract for educational and administrative services will clearly identify the contractors performance requirements, including students academic achievement, contractors compensation, and the districts rights to educational curricula and intellectual property developed.

6.2 Independent Contractors

The use of consultants is closely monitored so as not to vary from the rules of the Internal

Revenue Code. In particular, consultants will:

1. Not be controlled as to what services will be performed and how these services will be performed. Consultants will not have set hours of work.

2. Adhere to a precise contract scope of services, recomputed or at least adjusted annually.

This consultant agreement will specify the obligation of the consultant to pay his or her own self-employment taxes, if applicable.

3. Not receive any fringe benefits as such, although their fee may include provision for fringe benefits.

4. Not be assigned a permanent workstation.

5. Make their services available or work for a number of firms or persons at the same time.

6.Use their own stationery or time card in billing for services.

Part II

INTERNAL CONTROL PROCEDURES

INTRODUCTION

The following section of the Guide will provide procedures, which will support the policies and laws referenced in Part I of the Guide.

1. GENERAL ACCOUNTING PROCEDURES

1.1. In this section, procedures are described for the overall accounting system design, accounting activity, and closeout of the accounts at year-end.

1.2. Overall Accounting System Design

1. Control Objective

To establish a coding structure that supports financial reporting and decision-making.

2. Major Controls

a. The School Business Administrator of Hull Public Schools is involved in designing the Chart of Accounts / Coding Structure.

b. To support the decision making, the School Business Administrator of Hull Public Schools shall be involved in ensuring that DESE guidelines are used for recording and reporting purposes using the districts software.

1.3. General Accounting Activity

1. Control Objective

To ensure that all accounting entries are current, accurate, and complete.

2. Major Controls

a. Timeliness of Entries

All entries are made soon after the underlying accounting event to ensure the financial record and reporting are accurate.

b.Support Documentation

All entries are supported by adequate documentation that clearly shows the justification and authorization for the transaction.

1

c. Audit Trail

A complete paper trail should be kept so that the auditors will be able to reconstruct and / or justify all entries.

3. Procedures

a. Financial data on source documentation is verified against original documents (e.g., invoice, purchase order, etc.) by accounts payable for Hull Public Schools before entering into the software system.

b. Non-recurring entries, such as for correcting entries, are prepared as circumstances warrant and submitted to the Town Accountant. Documentation shall be attached to all such correcting entries.

1.4. Account Reconciliation and Close-out

1. Control Objective

To ensure the accuracy of financial records and reports.

2. Major Controls

Reconciliation of All Accounts and Sub-accounts

3. Procedures

a. Reconciliation of Hull Public Schools records and the records of the Hull Town Accountant.

b. At fiscal year-end and after the annual audit, all accounts are closed out and the balances of revolving funds and grants are agreed to the audited financial statements.

2. CASH MANAGEMENT PROCEDURES

2.1. In this section, procedures are described for cash receipts.

2.2. Cash Receipts

1. Control Objective

To record receipts completely and accurately and to prevent the diversion of cash assets.

2. Major Controls

a. Cash Receipts Procedures

The Hull Public Schools has internal control systems in place to monitor cash receipts and to ensure that deposits are made in a timely manner.

b. Internal Accounting Controls

i. Assign to an employee responsibilities independent of access to files or documents pertaining to accounts receivable or cash accounts.

ii. Listed receipts and credits compared to accounts receivable and bank deposits assigned to different employees.

iii. Accounts are reconciled with balances carried by the Town of Hull Treasurer / Collector.

2.3. Procedures

All checks, money orders and cash should be hand delivered to the Bookkeeper.

Checks should be verified:

a. Date

b. Written out correctly c. Signed

d. Phone number

Once check verification is complete checks, money orders and cash can be processed. The Bookkeeper completes the appropriate deposit slip.

Once deposits have been made at the bank, the Bookkeeper then completes a Schedule of Departmental payments to Treasurer form in triplicate. Included is the name of the account money has been deposited into, description of what the deposit was received for, revenue account number and the amount of the deposit. A copy of the actual deposit is attached to the schedule along with copies of any back-up received with the deposit. One copy is delivered to the Town Accountants office, one to the Town Treasurer and one copy is kept at the Business Office. All deposits should be made within 48 hours of receipt at the Business Office.

An example of the deposit slip and Schedule of payments is provided. The form should be completed in the excel format to be kept on file. Original form to be used is available online.

An example of the deposit slip and Schedule of payments is provided. The form should be completed in the excel format to be kept on file. Original form to be used is available online.

TOWN OF HULL

SCHEDULE OF DEPARTMENTAL PAYMENTS TO TREASURER

DATE:

MM/DD/YY

MONTH/YEAR

FROM WHOM:

SCHOOL DEPARTMENT

CROSS REF

DESCRIPTION

REVENUE ACCOUNT NUMBER

TOTAL

XXX

XXX

XXX

XXX

TOWN OF HULL

AMOUNT:

XX

FROM:

XX

Signature____________________________

FOR:

School Department

CASH TOTAL:

XX

Treasurer____________________________

CHECK TOTAL:

XX

3. GRANT RECEIVABLE PROCEDURES

3.1. Grant Writing

1. Control Objective

To ensure that grant funding is pursued to the greatest extent possible.

2. Major Controls

a. The Assistant Superintendent and the Director of Student Services has been assigned as the point person on all grants.

b. The Assistant Superintendent and the Director of Student Services will write the grant applications for entitlement and competitive grants and may enlist appropriate staff members to assist.

3. Procedures

a. All information relative to grant opportunities is funneled to the Assistant Superintendent and the Director of Student Services.

1. The Assistant Superintendent and /or the Director of Student Services complete and submit the applications for competitive and entitlement grants.

2. The Assistant Superintendent and/or the Director of Student Services will consult with district staff to ensure that the proposed grant applications are appropriate, given the requirements of the grant and the fiscal needs of the district.

3. The Assistant Superintendent and/or the Director of Student Services will complete the grant applications, ensuring that all laws and regulations have been adhered to.

4. The Assistant Superintendent and/or the Director of Student Services will make sure that the applications are submitted on time and with the signatures required.

5. Copies of the grant applications shall be kept in grant binders that can be found in the Assistant Superintendent and Director of Student Services offices.

6. All proposed amendments must be reviewed with the Assistant Superintendent and the Director of Student Services. If approved, the Assistant Superintendent and the Director of Students Services will write and submit the grant amendment. A copy of the amendment will be kept in the grant binders found in the Assistant Superintendent and Director of Student Services offices.

4. Requesting Grant Payments

1. The Assistant Superintendent, Director of Student Services and their assistant shall monitor the expenditure of funds. This will be conducted by updating the grant spreadsheet with all grant revenue and expenditures. The assistant shall run monthly reports for the grants using the Towns financial system and verify the revenues and expenditures are listed both on the reports and on the spreadsheet.

2. The assistant is responsible for requesting additional funds at the appropriate time for each grant throughout the fiscal year.

3. The assistant shall ensure that all funds for the grants have been requested, received, and recorded by the Town Treasurer by the end of the fiscal year.

4. The assistant shall submit the final report for each grant within 60 days after the end of the grant. The Assistant Superintendent and/or the Director of Student Services will review the report before it has been submitted. The Superintendent will review and approve all final grant reports.

4. PAYROLL PROCEDURES

Objective

To ensure that payment of salaries and wages is accurately calculated in the most accurate, efficient, and timely manner possible, while maintaining compliance with all federal, state, local regulations and collective bargaining agreements.

Personnel Requirements

Control Objective

To ensure that Hull Public Schools hires only those employees, full or part-time, it absolutely needs and exerts tight control over hiring new employees.

Procedures

New Employees

Requests for new employees are initiated by the building principal or supervisor and submitted to the Superintendent of Schools.

The Superintendent of Schools shall review the request to ensure it falls within the approved School Committee budget. The Finance Coordinator shall maintain a spreadsheet to ensure that the funding of the positions being vacated is greater than the cost of the new hires. When the position is approved, it is posted and advertised.

Two copies of an assignment letter are created. The assignment letter shall contain the position, the salary step, pertinent collective bargaining agreement information, the date of hire and pending evidence of CORI, fingerprinting, ethics training, etc. If the applicant accepts the position, they sign and return one copy of the assignment letter which is retained on their personnel file.

Criminal Records Checks and Fingerprinting

The Hull Public Schools require Criminal Records Checks (CORIs) and Statewide Applicant Fingerprint Identification Services (SAFIS) for all new employees prior to the applicants first day of work.

CORI checks are also required on all substitutes, volunteers, chaperones, contractors and anyone else who will spend time in the school buildings. The district reserves the right to periodically update CORI records and routinely update records every three years or when the employer becomes aware of the possibility of criminal activity.

All staff must have Statewide Applicant Fingerprint Identification Services (SAFIS) testing completed in compliance with G.L. Chapter 459 of the Acts of 2012, An Act Relative to Background Checks and in accordance with the schedule the Department of Education released. All existing employees, hired prior to September 2013, should have their testing done as follows:

A-D October 2014 through March 2015

E-K April 2015 through August 2015

L-P August 2015 through December 2015

Q-Z January 2016 through May 2016

To register for fingerprinting online, go to http://www.identogo.com/FP/Massachusetts.aspx and select Online Scheduling or register by phone at 866-349-8130. The Provider or Organization ID number is 01420000

Personnel Files

The following documents must be completed and returned to the HR and Payroll Coordinator prior to the first day of work:

Signed Contract

Employment Application

State Ethics Training completion certificate

Civil Rights completion acknowledgement

Form W-4

Form I-9 w/ appropriate back up documentation

Internet and technology use policy signature page

Emergency notification form

Direct deposit agreement (optional)

Electronic delivery of direct deposit (optional)

MTRS Enrollment Confirmation or HRB enrollment packet

Social Security Statement

The Personnel file should also contain a copy of the applicants:

Resume

College Transcripts

ELAR Inquiry (if applicable)

Health Insurance enrollment

Health Insurance Acknowledgement Form w/

Marriage certificate if married, and,

Childrens Birth certificate

Delta Dental enrollment

Life Insurance form

Benefits decline (if applicable)

An individual will be entered onto the payroll only after all of the above steps have been completed. They are also added into Aspen for scheduling, EPIMS and ConnectEd. The IT Department is notified with the new hires name, title and location. The IT Department then creates an e-mail account, network logins, access to Aspen, etc.

Vacation and Personal Time

A Request for Leave form must be submitted at least 48 hours in advance of any personal, vacation, lottery or other leave request to ensure that adequate coverage arrangements can be made, if necessary. After the school principal has approved the request, its sent to the HR & Payroll Coordinator to record and verify the time is available. All requests are then placed in a green signature folder and sent to the Superintendent for approval. When returned, the forms are split. The white copy goes in the appropriate school file, the yellow copy is sent to the school principal and the pink copy is sent to the employee.

Twelve-month employees accrue vacation time based on the terms of either their collective bargaining agreement or his/her individual contract.

Sick Pay

Sick leave is accrued and carried over based on the terms of an individuals collective bargaining agreement or his/her individual contract. All employees are issued a letter by October 1 each year which notifies them of the number of carryover days and their accrual rate.

All sick days are reported on the schools attendance report which is included with each payroll submission. The attendance information is added to the respective attendance document ensuring the time is available. If not, a deduction of one days pay for each absence may be required. The deduction should be made in the current payroll (not at the end of the school year). Notify the appropriate principals when anyone is getting close to using all of their sick time.

Good Health Benefit

Beginning in March, make a list of all teachers, paras, nurses, secretaries and custodians who have taken one (1) or zero (0) sick days as detailed below. Include the estimated pay out amount in your payroll projections. Continue to update the list throughout the remainder of the year. A memo should be sent to all staff mid to late May with a list of all good health payouts (broken down by school). The Good Health payment should be issued in the first June check and charged to payroll account District Sick Leave (A1C1-N0098).

Zero (0) sick

One (1) sick

Paras (P)

$200.00

$125.00

Teachers (T)

$250.00

n/a

Secretaries (S)

$400.00

$175.00

Custodians (C)

$250.00

$125.00

Nurses (N)

$250.00

n/a

If sick time is reported after the issuance of the Good Health Benefit, the award amount will be deducted from the next payroll.

Terminations

Any time a Principal or Supervisor is considering terminating an employee, the

Superintendent of Schools shall be notified immediately.

Upon notification to the payroll department, the employee is terminated in payroll by removing the number under the auto column of the primary payroll account (to prevent future auto payments), the termination date should be added and the status changed to T. The employee should also be removed from any seniority list, deactivated in Aspen and terminated in MTRS. Notify the technology department to disable e-mail and any other technology access.

Notify the Town Treasurer department about any terminations who have medical insurance coverage, the Accountants Office for those with life insurance and contact LifePlus for any dental insurance terminations. The Treasurers department handles all issues relative to health insurance COBRA for all School employees who have been terminated.

Full-Time Employee

A permanent employee who works at least 20 hours or more each week is eligible to receive full benefits. Employees at 0.5 or higher FTEs must be enrolled in the Massachusetts Teachers Retirement System or Hull Retirement Board retirement system.

Part-time Employee

For the purpose of this manual, a part-time employee means an employee who works less than 20 hours per week. Part time employees are not eligible for medical or other insurance benefits. Part-time employees cannot participate in the retirement system but must enroll in OBRA.

Substitute Employee

Substitute employees are considered on-call employees with no guarantee of continued employment. Substitute employees are considered temporary employees and:

1. are not eligible to earn sick, personal or vacation leave.

2. do not participate in the retirement system but must enroll in OBRA.

3. are not eligible for nor can they purchase health, dental or life insurance benefits.

Change in Martial Status

A change in marital status should be reported as follows:

in Payroll

A new W-4 should be completed in order to document a change in name and/or marital status.

on DESE License

An employee should change their name on their Mass Teachers License. Name changes with the Massachusetts Department of Elementary and Secondary Education require verification and cannot be performed online. Employees need to download the Request For A Name Change/Hard Copy License Form and enclose valid evidence of the name change, e.g. copy of marriage license or social security card, to change the name in your ELAR profile. There is no fee for a name change. http://www.doe.mass.edu/educators/app/dupform.pdf

in Aspen

The name cannot be changed in Aspen until the DESE license has changed because it will appear as an error when submitting EPIMS state reporting.

in MTRS

The name will eventually change on its own with each monthly submission MTRS Reports.

with Health & Life Insurance

If the employee is a member of our Health Insurance Plan, they have the following options:

1. Remain as an individual member

2. Change from an individual member to a family membership

3. Cancel your membership if your spouse has some other form of insurance

Employees have 30 days from their wedding date to notify the insurance company.

If the employee carries life insurance through the school, they may wish to change the beneficiary on their policy.

4.1 TIMEKEEPING

Control Objective

To ensure that payment for salaries and wages is made in accordance with documented time records, Collective Bargaining Agreement and Federal regulations.

Preparation of Payroll

Submittal of time sheets and payroll authorization procedures

All original signed employee time sheets, payroll authorizations and custodian overtime sheets are due to the Payroll Department by 9:00am Thursday after the end of the two week payroll period. Each timesheet should be signed by the principal. Please make sure the submitted time sheets are filled out completely, accurately and legibly. The pay week ends on Wednesday for custodians and substitute teachers. For everyone else, its the Friday before the payroll date. Note, the submittal schedule may be adjusted due to holidays.

Time worked, sick time, personal time, etc. should be properly reflected on the time sheet. The Principal should review all entries, ascertaining they represent an actual statement of hours worked, prior to affirming his/her signature. Payroll records are subject to audit and should reflect actual time worked and leave taken. Time sheets should be submitted with the Principal or their designees signatures.

Minutes must be converted to a decimal in order to be calculated correctly. Please refer to the conversion chart for reference.

Minutes

Decimals

5

.08

10

.17

15

.25

20

.33

25

.42

30

.50

35

.58

40

.67

45

.75

50

.83

55

.92

Pay Schedule

Full year employees are paid 26 times per year. School year employees are paid on a 26 pay period schedule with the first payment issued on the first day teachers report. The last check is issued as a lump sum payment on the last day of the school year in the amount equivalent to what remains of their 26 pay periods.

All salaries are to be paid bi-weekly on alternating Thursdays. The FY15 paycheck schedule is:

12-Month Employees

Teachers/Paras/Nurses

(261 days)

Payroll #

Date

Payrolls Remaining

Payroll #

Date

Payrolls Remaining

1

9/2/2014

25

1

7/17/14

(9 12-mth/

7 cust)

25

2

9/11/14 F

24

2

7/31/2014

24

3

9/25/2014

23

3

8/14/14 F

23

4

10/9/14 F

22

4

8/28/2014

22

5

10/23/2014

21

5

9/11/14 F

21

6

11/6/14 F

20

6

9/25/2014

20

7

11/20/2014

19

7

10/9/14 F

19

8

12/4/14 F

18

8

10/23/2014

18

9

12/18/2014

17

9

11/6/14 F

17

10

12/31/2014

16

10

11/20/2014

16

11

1/15/15 F

15

11

12/4/14 F

15

12

1/29/2015

14

12

12/18/2014

14

13

2/12/15 F

13

13

12/31/2014

13

14

2/26/2015

12

14

1/15/15 F

12

15

3/12/15 F

11

15

1/29/2015

11

16

3/26/2015

10

16

2/12/15 F

10

17

4/9/15 F

9

17

2/26/2015

9

18

4/23/2015

8

18

3/12/15 F

8

19

5/7/15 F

7

19

3/26/2015

7

20

5/21/2015

6

20

4/9/15 F

6

21

6/4/15 F

5

21

4/23/2015

5

22

6/18/2015

4

22

5/7/15 F

4

23

6/25/15 tentative last day of school

F 3

23

5/21/2015

3

24

2

24

6/4/15 F

2

25

F 1

25

6/18/2015

1

26

0

26

7/2/15 F

0

+2/4 days

7/16/15

0

(2 12-mth/

4 cust)

F = First Paycheck of the month

10

4.2 GENERAL INFORMATION

Stipend

An assignment letter will be generated by the Superintendent for all stipend positions. Include all stipend information on the Payroll Account spreadsheet for inclusion in payroll projections. All stipends will be paid either at the end of the school year or at the end of the sports season. A Stipend Request form must be submitted with Principal and Superintendent written approval in order to generate payment.

Payroll Withholdings

Control Objective

To ensure that deductions, benefits and taxes are correctly deducted and reported timely to the appropriate agency.

All payroll withholdings are handled through the payroll department.

Copies of the original withholding and benefit election forms shall be maintained in the

individual employees personnel file.

The payroll specialist in the Business Office shall provide employees seeking to change their withholding or benefit elections with the appropriate forms.

Mandatory and Voluntary Deductions:

Wage Garnishments

Garnishments are mandatory deductions authorized by a court order, federal or state tax levy or other legal entity to be taken from an employee's after-tax wages according to the written instructions accompanying the garnishment order. All payments received by an employee for compensation are subject to garnishment. Only those garnishments that identify the Town of Hull as the employer and direct the Town of Hull to garnish the pay, and are authorized by a court order, federal law, or state law can be deducted through the payroll system. All changes must be authorized in the same manner as when originally adopted.

Policy

The Town of Hull processes Garnishments in accordance with the following hierarchy: Chapter 13 Bankruptcy Orders (Personal Bankruptcy Orders) and IRS Tax Levies - Chapter 13. Bankruptcy order takes top priority unless an IRS (Internal Revenue Service) IRS federal tax Levy is received first by the Department. If a Chapter 13 Bankruptcy order is received by the Department after an IRS tax levy, the IRS requires employers to continue paying federal tax levy obligations unless the IRS issues an official release of levy. The Department must contact the Bankruptcy Trustee listed in the Bankruptcy order to notify the Trustee of the outstanding IRS Tax levies and any other wage garnishments. In most cases, all other wage garnishments, including child support obligations must be stayed, in accordance with the language of the order and written instructions from the Bankruptcy Trustee listed on the Bankruptcy order. In certain cases, employers will be instructed by the Bankruptcy Trustee to continue child support payments. Any creditors who currently receive wage garnishments should be notified if the Bankruptcy Trustee orders the wage garnishment stayed, and should be supplied with a copy of the written instructions and a copy of the Bankruptcy order. These instructions from the Bankruptcy Trustee will supersede any current wage garnishment orders other than IRS tax le vi es . All no tif ic ati on s a re h a n dle d b y t he Dep ar t me nt . An y wa ge garnishment order received by the Department, after the establishment of a Chapter 13 Bankruptcy order, may not be entered into HR/CMS without prior review and approval by the Bankruptcy Trustee. The Department must immediately notify both the Bankruptcy Trustee and the entity submitting any subsequent wage garnishment order in writing that a Chapter 13 Bankruptcy order is in place, and that the wage garnishment cannot be entered without approval of the Bankruptcy Trustee. The subsequent entity may require the Department to submit a copy of the Bankruptcy order.

Wage Garnishments:

Are administered by the Payroll Specialist;

Are mandated by court order, federal/state tax levy or other legal entity to be deducted by the employer;

Are potentially deducted from all Town of Hull employees;

Are submitted through an employee's payroll office and entered by the Payroll Specialist in the

Payroll Software;

Are deducted in every biweekly pay period; and

Are deducted on a mandatory post-tax basis.

All original copies of garnishment orders and related documentation must be sent to the Town Treasurer. Must be discontinued by the Payroll Department upon receive of an official release or an employee's retirement, termination or death.

Discharge of Garnishment

Garnishments may not be modified (increased or reduced) or cancelled at the employees request, but may only be modified by an amendment from the entity that submitted the original garnishment order (unless ordered to be stayed by a Bankruptcy Court Trustee).

The employer may not discharge a garnishment without an order authorizing the discharge.

However, the Treasurer will halt garnishments with a specific total obligation once that obligation has been met. A release must be received by the Town of Hull in order for the garnishment to be closed.

Lost, Stolen Destroyed, or Missing checks

Any employee who discovers that a paycheck is lost, stolen, destroyed, or missing should contact the Payroll Office immediately. After initial notification, the Payroll Department contacts the Town Treasurers office with the name, date and amount of the check. The Hull Treasurers Department will issue a stop payment after they have verified with the bank that the check in question has not cleared. Once the stop payment has been issued and the Payroll Office receives notification from the Treasurers Department of the stop payment, a replacement check can be processed in the next payroll cycle. In some critical circumstances, the Treasurers office can issue manual replacements checks but that should be the exception rather than the rule. Replacement checks can usually be issued within two (2) days after. See the Input Bi-weekly Payroll section to void checks in payroll and enter manual checks.

Health Insurance

New employees who work 20 or more hours per week are eligible for health and dental insurance benefits and must enroll with 30 calendar days of their date of hire. Those who do not enroll with this timeframe will not be eligible to enroll until the next annual open enrollment period unless there is a qualifying event It is the employees responsibility to notify Human Resources within 30 days of the occurrence of a qualifying event.

Health Plans

The Town of Hull offers the following health care plans to choose from. Bi-weekly deductions are taken 24 times per year. Once an employee has elected a health insurance option, he/she must remain enrolled in that option until the next open enrollment period. During open enrollment, employees may elect to change plans or coverage and to enroll in a plan, if eligible.

Health Insurance Plan

Family

Individual

Network Blue Biweekly

$211.63

$79.38

Monthly

$423.25

$158.76

Network Blue Rate Saver Biweekly

$202.05

$75.88

Monthly

$404.10

$151.60

Blue Care Elect Biweekly

$267.00

$112.63

Monthly

$534.00

$225.25

Harvard Pilgrim HMO Biweekly

$223.75

$84.00

Monthly

$447.51

$168.00

Harvard Pilgrim Rate Saver Biweekly

$213.75

$80.25

Monthly

$427.50

$160.50

Dental Plan

The Town of Hull offers Delta Dental to all benefit-eligible employees.

Delta Dental Biweekly

$61.50

$24.00

Monthly

$123.00

$48.00

Life Insurance

All benefit-eligible employees are given the option of enrolling in a $10,000 Group Life insurance policy upon hire. Optional Voluntary Life insurance may also be purchase if the Group Life is selected. If the life insurance is not taken a decline form must be signed.

Pension Plans

MTRS

Eligible teachers and administrators participate in the Massachusetts Teachers Retirement System (MTRS) pension plan. The eligibility criterion is:

(a) The individual is covered by a contractual agreement for employment with one or more school committees or boards of trustees or by any combination of such committees and boards;

(b) The contractual agreement requires not less than half-time service;

(c) The individual holds a certificate granted by the board of education, has been granted a waiver pending certification by the board of education, or has been approved as an apprentice teacher in accordance with the provision of St. 1985, c. 188, 21; and

(d) The individual has a contractual agreement which requires that the individual be certified by the board of education as a condition of employment.

Upon hire, the district must enroll the employee as a new hire on the MTRS website and the employee must also complete the MTRS enrollment process.

Hull Retirement Board

Any benefits eligible employee who is not eligible for MTRS must enroll in HRB. There is a packet of paperwork to be completed and documents which must accompany the enrollment application.

OBRA

School Department employees who are not eligible for coverage under MTRS or HRB must participate in OBRAs mandatory deferred compensation plan. Under this requirement, 7.5% of earnings are withheld and the contributions continue as long as the employee is employed by the School Department. If employment terminates, the participant may elect to leave the funds in the plan or withdraw the funds.

Workers Compensation

Workers Compensation is designed to provide benefits in the event an individual is injured in connection with his or her employment. If an employee is injured, he/she should immediately notify his/her supervisor to report the accident and complete the First Report of Injury forms no matter how minor the injury may seem. The injury reports should be forwarded to Cook & Company immediately with a copy sent to the Town Accountants office.

403 Salary Reduction Plan

The Town Treasurer is responsible for approving the list of 403(b) providers. In order to take advantage of the 403(b) Salary Reduction Plan, an employee must agree not to contribute, more than the Maximum Exclusion Allowance (MEA), the total amount of contribution to the plan allowed by Internal Revenue Service code each year. The Town of Hull has a third party administrator (PlanConnect) to ensure all contributions are monitored. All enrollments, changes, modifications and cancellations must come from PlanConnect. No change forms can come directly from the employee. The form below is completed by the employee and sent to PlanConnect.

PlanConnect will e-mail a report change notification to the HR & Payroll Coordinator. Click on the link, login to PlanConnect and view the reports.

The Town of Hulls current list of approved 403(b) providers is:

Ameriprise 800-862-7919

AXA Equitable 857-998-0557

GALIC Great American Life 800-695-1471

ING Life Insurance & Annuity Company 781-830-1040

Horace Mann 866-821-5606

Lincoln Investment Planning 800-608-3937

MetLife Co. 800-492-3553

4.3 INPUT BI-WEEKLY PAYROLL CUSTOMIZED DATA

Pull out the date specific payroll file and write the payroll account number on the top right corner of each timesheet, correspondence, or maintenance request form. Refer to the Payroll Account spreadsheet to get the appropriate account numbers. Place all sheets in order by account number. This makes it easier to enter and easier to find something in the file later on.

Prior to entering payroll, input staff attendance in case this results in an unpaid absence. All unpaid absences should be reflected in the payroll immediately following the occurrence.

Preparing Auto Pay Payroll

From the Master Menu

[4] Payroll Menu

[4] Enter Payroll

Which brings you to this screen:

Period ending date: Should be the Friday before the check date

End Date for Group 2:Should be the Wednesday eight (8) days before the check date

[Enter]

Date of Check: Should automatically populate but can be manually changed when needed (Thursday holiday, lump sum or teachers first check)

Quarter:Should automatically populate but verify

Last Payroll of Month: [Y] or [N] depending upon if its the last payroll of the month

Warrant Number:School Department warrant numbers are always the next even number from last payroll until end of calendar year. On January 1, begin again with #2. For the rare occasion you have two payroll files during a pay period (e.g. year end split payroll, lump sum, etc.), add an A, B or C after the warrant number.

For a regular payroll (everyone is included) put an [X] under every auto pay category (1 thru 9)

For teacher only payroll, put a [X] under only column #2

For 12-month employee payroll only, put an [X] under column #1

[F4] which prepares the payroll entries for auto pay.

Entering Timesheets:

From the above screen hit [F2] which brings you to the payroll entry screen where you manually enter all other payroll entries (timesheets, etc.)

Enter the first payroll account [Enter] [Enter] type last name [page down] until you get the correct first name.

Hit [Enter] until you get to the appropriate line to enter the number of hours or pay amount. [F10] to save the entry.

Hit the to return to the account number line at the top and then [page down] to scroll to the next account number.

Custodial Hours

All custodial and maintenance staff hours must be manually input they are not auto paid.

Sr. Custodians work 80 hours per pay period (40 hours per week) and Jr. Custodians work 70 hours (35 hours per week). Jr. Custodians also get a night differential of $1.80 for hours worked after 5pm. Therefore, their hours should be input as 30 hours on the first line and 40 hours on the second line (which includes the differential). Jr. Custodians hired before July 1, 2002 are paid overtime after 35 hours. All others are paid overtime rates after 40 hours per week.

Custodial Overtime

Enter the custodial overtime account number (A1X3-D0098) and hit [Enter] until you get to this screen.

Enter the appropriate number of hours based on the line of the OT sheets. [F10] to save the entry.

After Payroll Entry is Complete

When all payroll entry is saved and complete, hit [Esc]

End this Program? Hit [Y]

Print a payroll proof sheet by hitting [5] Payroll Proof Sheet [P] Printer and [Enter] nine times.

Thoroughly review every payroll entry to check for accuracy. Refer to the Payroll Accounts spreadsheet and the contents of the payroll file to ensure all pay figures are correct and also to ensure no one has been missed. Make corrections as necessary. Print final corrected payroll proof sheet and verify that all changes are reflected.

Also print the payroll warrant signature page [6] [P] and [Enter] two times.

One copy of the payroll warrant signature page is given to the secretary to the Assistant Superintendent and Director of Student Services to review the grant amounts before closing payroll. She needs to look at the grant information to ensure the money being charged against the grant is available and is allocated properly. Once given the okay from the secretary, the payroll should be closed and transmitted.

CLOSING AND TRANSMITTING PAYROLL

[8] Payroll Closing Menu

[9] Close Current Payroll/Transmit

[Enter]

[Enter]

Ready to close payroll and create transmission file? [Y]

Be sure a + appears next to the file or files you want to transmit and hit [F10] to transmit via internet.

When asked, you do want a back up file sent to CDS? [Y]

Scan and e-mail a final copy of the Payroll Warrant for Signature to the Town Accountants office.

AFTER PAYROLL HAS TRANSMITTED

Youll receive a notification from CDS as soon as they are done processing the payroll, informing you the payroll history is ready for retrieval.

From the Master Menu hit [K] [C] [Enter] [Enter]. It will take approximately one minute for the network to recognize the files and another minute to load the files. Once done hit [Enter]

Retrieve Payroll History [Y] [Enter] and wait another minute or so.

Randomly check an employee to make sure the current payroll has updated (if not, contact CDS). This happens every once in a while so be sure to check every time before proceeding.

TRANSMIT PAYROLL TO TOWN HALL

Once the payroll history has updated, you need to transmit the payroll to Town Hall so they can pull it into Fundware. You do this by hitting [K] and [4] Transmit Files to Other Office

SORTING AND DISTRIBUTING CHECKS

Town Hall will contact you once the payroll checks and direct deposit statements are ready to be picked up. They need to be sorted by school, central office and checks to be mailed. The way to determine where to send the check is by looking at the two letter code just above the name:

CO = Central

ES = Jacobs

MS = Memorial

HS = high school

All others are substitute teacher checks. Contact the three school secretaries on the morning of payday to see which substitutes are in their building. Those substitute checks should be sent to the school rather than mailed. The checks and direct deposit statements should be in the Schools mailbox by 9:00am each payday and all others put in the mail before the days pick up.

Teacher Lump Sum Payroll

The teacher lump sum payroll is entered the same way as the regular payroll, however, on the payroll entry control screen; youll put an X under category 2 only. All 10-month employees are category 2 (teachers, paraprofessionals and nurses). The other difference is youll create multiple payrolls (usually 4) before transmitting. Be sure to alternate the first payroll of the month to ensure the correct amount of deductions are taken (e.g. union, life insurance).

Typically only lump sum-related payments should be included in this payroll (no stipends, coverages, etc). Those can be taken care of in the following payroll.

Follow all of the instructions above to close out each payroll but dont transmit yet. While closing, include a note to CDS (e.g. #1 of 4 lump sum, #2 of 4 lump sum, etc.) and when all are complete, you will transmit them all together.

Entering a New Employee in Payroll

From the Master Menu

[1] Personnel File maintenance

[F8] brings you directly to social security number entry. This ensures the person is not already entered in payroll. In addition to the typical information e.g. name, address, etc. be certain to include the DOB and DOH

[F2] to get to each of the next three (3) screens

[F7} to get to the payroll account information.

Enter the payroll account

[Y] under the primary account only

[Y] or [N] depending upon whether retirement should be taken out or not.

Enter the rate of pay

Enter either [W] bi-weekly, [D] daily, [H] hourly

Add the number of hours in a pay period under Auto. By doing so, this ensures the new employee is included in the appropriate category auto pay.

[F10] to save the entry.

Voiding a check

This can be done when entering the next payroll. Youll enter the account number and persons name. Directly under the persons first name, enter a V for void. This will bring you to the payroll history of the individual and youll select the correct check to void.

Manual Checks

If a manual check is issued, it needs to be recorded in payroll without issuing another check so its done as a no check entry. Enter the account number and persons name. Directly under the persons first name, enter an N for no check. Enter all of the information on the manual check including the gross pay amount and the exact deduction amounts. When you try to save the entry it will bring you to the check number at the bottom left. Enter the manual check number there. [F10] to save the entry.

DIRECT DEPOSIT

Employees interested in having their net pay automatically deposited may obtain the form from the Payroll Office. A voided check must accompany the direct deposit request authorization. Anyone interested in direct deposit must complete and submit the form below and attach a voided check.

The Payroll Office cannot control the posting of the individual banks.

When entering new direct deposit into payroll, add an ! at the end of the bank account number (no space) so the change will become effective immediately.

ELECTRONIC PAYCHECK

The Town of Hull offers electronic payroll advice for those people who participate in direct deposit. An identical version of your check is sent electronically to the e-mail of your choice and requires a password access. This allows you the ability to retrieve old paystubs whenever you have access to your e-mail, without the risk or waste of a paper copy.

To enter this information in payroll, scroll down to Email: and enter the email address [Enter] and put a [Y] next to Advice? Then hit [enter] until you get to Password: where youll enter the password they provided. This is case sensitive.

25

P/R Account

Account Description

Cat

Budget Acct#

A1A1-A0098

Superintendent Salary

1

001-1210-1-5111-00-9-8-89

A1A2-B0098

Supt Sec Salary

1

001-1210-2-5112-00-9-8-89

A1B1-B0098

Asst Superintendent Salary

1

001-1220-1-5112-00-9-8-89

A1C1-B0098

DW Coordinator Salary

2

001-1230-1-5112-00-9-8-89

A1C1-E0098

District Longevity

5

001-1230-1-5140-00-9-8-89

A1C1-G0098

DISTRICT STIPENDS

5

001-1230-1-5190-00-9-8-89

A1C1-N0098

District Sick Leave

5

001-1230-1-5195-00-9-8-89

A1C3-G0098

DISTRICT STIPEND NON-INSTRUCTION

1

001-1230-3-5190-00-9-8-89

A1D1-B0098

School Business Administrator

1

001-1410-1-5112-00-9-8-89

A1D2-B0098

Business Clerical Salary

1

001-1410-2-5112-00-9-8-89

A1E3-G0098

Legal Settlement/Severance

5

001-1435-3-5190-00-9-8-89

A1F1-B0092

SPED Director Salary

1

001-2110-1-5112-00-9-2-89

A1G1-B0011

Elem Administrators Salaries

1

001-2210-1-5112-00-1-1-89

A1G1-B0021

Mid Administrators Salaries

1

001-2210-1-5112-00-2-1-89

A1G1-B0031

Sec Administrators Salaries

2

001-2210-1-5112-00-3-1-89

A1G2-B0011

Elem Secretary Salaries

1

001-2210-2-5112-00-1-1-89

A1G2-B0021

Mid Secretary Salaries

1

001-2210-2-5112-00-2-1-89

A1G2-B0031

Sec Secretary Salaries

1

001-2210-2-5112-00-3-1-89

A1G2-B0092

SPED Secretary

1

001-2210-2-5112-00-9-2-89

A1H1-B0011

Elem Technology Asst Salary

1

001-2250-1-5112-00-1-1-89

A1H1-B0021

Mid Technology Asst Salary

1

001-2250-1-5112-00-2-1-89

A1H1-B0031

Sec Technology Asst Salary

1

001-2250-1-5112-00-3-1-89

A1J1-B0011

Elem Classroom Salaries

2

001-2305-1-5112-00-1-1-89

A1J1-B0021

Mid Classroom Salaries

2

001-2305-1-5112-00-2-1-89

A1J1-B0031

Sec Classroom Salaries

2

001-2305-1-5112-00-3-1-89

A1J1-B1211

Elem Technology Teacher Salary

2

001-2305-1-5112-00-1-1-12

A1J1-B1221

Mid Technology Teacher Salary

2

001-2305-1-5112-00-2-1-12

A1J1-B1231

Sec Technology Teacher Salary

2

001-2305-1-5112-00-3-1-12

A1K1-B0012

Elem SPED Teachers Salaries

2

001-2310-1-5112-00-1-2-89

A1K1-B0022

MID SPED Teacher Salaries

2

001-2310-1-5112-00-2-2-89

A1K1-B0032

Sec SPED Teacher Salaries

2

001-2310-1-5112-00-3-2-89

A1K1-B0092

ESL Teacher Salary

2

001-2310-1-5112-00-9-2-89

A1K1-C0092

SPED TUTORING

5

001-2310-1-5120-00-9-2-89

A1L3-G0011

Elem Lead Teacher/Other Stipen

5

001-2315-3-5190-00-1-1-89

A1L3-G0021

Mid Lead Teacher/Other Stipend

2

001-2315-3-5190-00-2-1-89

A1L3-G0031

SEC Lead/Other Stipends

2

001-2315-3-5190-00-3-1-89

A1M3-C0011

Elem Substitute Salary

5

001-2325-3-5120-00-1-1-89

A1M3-C0021

Mid Substitute Salary

5

001-2325-3-5120-00-2-1-89

A1M3-C0031

Sec Substitute Salary

5

001-2325-3-5120-00-3-1-89

A1M3-D0011

Elem Class Coverage Sal

5

001-2325-3-5122-00-1-1-89

A1M3-D0021

Mid Class Coverage Salary

5

001-2325-3-5122-00-2-1-89

A1M3-D0031

Sec Class Coverage Salary

5

001-2325-3-5122-00-3-1-89

A1N3-B0011

Elem Paraprofessional Salaries

2

001-2330-3-5112-00-1-1-89

A1N3-B0021

Mid Paraprofessional Salaries

2

001-2330-3-5112-00-2-1-89

A1N3-B0031

Sec Paraprofessional Salary

2

001-2330-3-5112-00-3-1-89

P/R Account

Account Description

Cat

Budget Acct#

A1N3-C0031

Sec Home Tutoring

5

001-2330-3-5120-00-3-1-89

A1P1-B0011

Elem Librarian Salary

2

001-2340-1-5112-00-1-1-89

A1P1-B0021

Mid Librarian Salary

2

001-2340-1-5112-00-2-1-89

A1P1-B0031

Sec Librarian Salary

2

001-2340-1-5112-00-3-1-89

A1Q1-B0092

SPED SUMMER SCHOOL

5

001-2440-3-5120-00-1-2-89

A1Q3-C0092

SPED Tutoring Salaries

3

001-2440-3-5120-00-9-2-89

A1R1-B0011

Elem Guidance Salary

2

001-2710-1-5112-00-1-1-89

A1R1-B0012

Elem Adjustment Counselor Sal

2

001-2710-1-5112-00-1-2-89

A1R1-B0021

Mid Guidance Salary

2

001-2710-1-5112-00-2-1-89

A1R1-B0022

Mid Adjustment Counselor Sal

2

001-2710-1-5112-00-2-2-89

A1R1-B0031

Sec Guidance Salaries

2

001-2710-1-5112-00-3-1-89

A1R1-B0032

Sec Adjustment Counselor Sal

2

001-2710-1-5112-00-3-2-89

A1S1-B0012

Elem Psychologist Sal

2

001-2800-1-5112-00-1-2-89

A1S1-B0022

MID Psychologist Sal

2

001-2800-1-5112-00-2-2-89

A1S1-B0032

Sec Psychologist Salary

2

001-2800-1-5112-00-3-2-89

A1T1-B0018

Elem Attendance Officer Salary

2

001-3100-1-5112-00-1-8-89

A1T1-B0028

Mid Attendance Officer Salary

2

001-3100-1-5112-00-2-8-89

A1T1-B0038

Sec Attendance Officer Salary

2

001-3100-1-5112-00-3-8-89

A1T1-B0092

Out Of District Coordinator

2

001-3100-1-5112-00-9-2-89

A1U1-B0011

Elem Nurse Salary

2

001-3200-1-5112-00-1-1-89

A1U1-B0021

Mid Nurse Salary

2

001-3200-1-5112-00-2-1-89

A1U1-B0031

Sec Nurse Salary

2

001-3200-1-5112-00-3-1-89

A1U3-C0098

Nurse Substitutes

2

001-3200-3-5120-00-9-8-89

A1U4-G0011

Food Services Other Sal

5

001-3400-4-5190-00-1-1-89

A1V1-B0031

Athletic Dir Salary

1

001-3510-1-5112-00-3-1-89

A1V3-C0031

Sec Athletic Coaches

5

001-3510-3-5120-00-3-1-89

A1V3-D0031

SEC Athletic OT Sal

5

001-3510-3-5130-00-3-1-89

A1W3-G0011

ELEM Extra Curr Stipend

5

001-3520-3-5190-00-1-1-89

A1W3-G0021

MID Extra Curr Stipends

5

001-3520-3-5190-00-2-1-89

A1W3-G0031

SEC Extra Curr Stipends

5

001-3520-3-5190-00-3-1-89

A1X3-B0018

Elem Custodial Salaries

1

001-4110-3-5112-00-1-8-89

A1X3-B0028

Mid Custodial Salaries

1

001-4110-3-5112-00-2-8-89

A1X3-B0038

Sec Custodial Salaries

1

001-4110-3-5112-00-3-8-89

A1X3-B0098

Central Custodial Salary

5

001-4110-3-5112-00-9-8-89

A1X3-C0098

SUBSTITUTE CUSTODIAN SALARY

5

001-4110-3-5120-00-9-8-89

A1X3-D0098

CUSTODIAN OVERTIME

5

001-4110-3-5130-00-9-8-89

A1Y1-B0098

Facility Manager Salary

1

001-4220-1-5112-00-9-8-89

A1Y3-B0098

Facilities Staff

1

001-4220-3-5112-00-9-8-89

A1Z1-B0098

Maintenance/Repair Salary

1

001-4230-1-5112-00-9-8-89

A1Z1-G0098

School Comm Stipend

5

001-1110-3-5190-00-9-8-89

C2W9-C0017

Integ Preschool Personnel

5

205-3520-9-5120-00-1-7-89

C3W9-B0096

KidsCare After School

5

232-3520-9-5112-00-9-6-89

C3W9-B0097

KidsCare Morning Program

5

232-3520-9-5112-00-9-7-89

C5W9-C0017

JASPER Program

5

234-3520-9-5120-00-1-7-89

C8V9-C0031

Athletics/Boosters (User Fees)

4

231-3510-9-5120-00-3-1-89

P/R Account

Account Description

Cat

Budget Acct#

C9J1-B0011

Kindergarten Tuition

2

240-2305-1-5112-00-1-1-04

CAJ1-B0031

Summer School Revolving

5

242-2305-1-5112-00-3-1-04

CAV9-C0031

Drama (User Fees) Revolving

5

241-3510-9-5120-00-3-1-89

CAW9-C0027

MASPER Other (Temp Employees)

5

243-3520-9-5120-00-2-7-89

CAW9-G0027

MASPER Other (Perm Empl) Serv.

1

243-3520-9-5190-00-2-7-89

E1J9-B1517

Title 1 Pro Staff FY15

2

301-2305-9-5112-15-1-7-89

E1N9-B1517

Title 1 Support Staff FY15

2

301-2330-9-5112-15-1-7-89

E6J9-B1512

SPED 240 Support Staff FY15

5

306-2330-9-5112-15-1-2-89

E6N9-B1512

SPED 240 Support Staff FY15

2

306-2330-9-5112-15-1-2-89

E7N9-B1512

SPED EC 262 Support FY15

2

307-2330-9-5112-15-1-2-89

EKN9-B1537

Drop Out Prevent Support FY15

2

323-2330-9-5112-15-3-7-89

F1K9-B1597

CFCE FY15 Professional Staff

1

351-2310-9-5112-15-9-7-89

F1N9-B1597

CFCE FY15 Support Staff

1

351-2330-9-5112-15-9-7-89

F2N9-B1597

391 Inclusive Preschool FY15

2

352-2330-9-5112-15-9-7-89

F3J9-B1511

QFDK, Professional Staff FY15

2

353-2305-9-5112-15-1-1-89

F3L9-B1511

QFDK Administator FY15

5

353-2315-9-5112-15-1-1-89

F3N9-B1511

QFDK Support FY15

2

353-2330-9-5112-15-1-1-89

FBK9-31531

Acad Support 625 Summer FY15

5

361-2310-9-5140-15-3-1-89

FBN9-B1531

Acad Supp 625 Sum Pro St FY15

5

361-2310-9-5140-15-3-1-89

J7W4-G0031

Theater Arts Fundraising Revol

5

578-3520-9-5190-00-3-1-15

J9V9-C0031

Athletics 579 Fundraising, etc

4

579-3510-9-5120-00-3-1-89

5. ACCOUNTS PAYABLE PROCEDURES

This section is organized into three major parts: accounts payable, purchasing, and expense reimbursement.

5.1. Accounts Payable

1. Control Objective

To ensure that invoices are accurately recorded on a timely basis for authorized purchases.

2. Major Controls

a. Reconciliation of Accounts Payable Records

b. Reconciliation of source data is performed periodically to ascertain the accuracy of accounts payable entries.

c. Internal Reviews

Internal reviews are conducted to determine if duplicate payments or overpayments exist.

3. Procedures

a. Authorization of Payment for Purchases and Preparation of Warrants for Payment

b. Invoices are received by the Bookkeeper, who forwards them to the department

manager/director for approval.

c. Approved invoices are compared to the approved purchase order and the packing slip.

d. The invoice is reviewed for the following:

i. The nature, quality, and quantity of goods ordered and the related price.

ii. Accuracy of all arithmetic calculations and extensions.

e.The accounts payable specialist reviews the above and enters the amounts into Fundware.

f. Completed warrants are reviewed and approved by the School Business Administrator for the Hull Public Schools.

g. The warrants are prepared for the signatures of at least (3) of the five school committee members, the Superintendent or Assistant Superintendent.

6. Accounts Payable Procedure in Fundware:

Fundware

Accounts Payable

Sign in to Fundware

Enter User name and password

Click OK

Choose Town of Hull

Click OK

Choose Accounts Payable

Choose OPEN

1. Creating Purchase Requisitions

Requisitions are created by the Bookkeeper or the school secretary. Choose School Reqs

Choose new at the bottom of the screen

When the box pops up type the name of the vendor

The address will populate. Fill in a brief description of service

Choose Data items tab

Fill in Department name, location code

(1-Elementary, 2-Middle, 3-Hish School, 9-Central office)

and the buyer name

Choose the Line Items tab

Choose new to add individual lines

Fill in the account number (you can use the search button to search by number or account name

Click OK (choose new to additional lines)

Click OK to create the Requisition

Choose New

Click Post

2. Print out Requisition to submit for signature approval from the School Business Administrator and Superintendent

From the drop down box choose:

a. File

b. Report Manager

c. Accounts Payable

d. Custom PO Form

e. School Requisition form

f. Produce

Fill in:

a. Obligation number from -> to

b. Under stages choose School Reqs under From & To

c. Fill in the Ship to address

d. Click OK Choose printer

3. The Once approvals have been given Bookkeeper or the school secretary will move the Requisition to the Super Appd folder, post and then convert requisitions to purchase orders:

From the drop down box choose:

a. File

b. Report Manager

c. Accounts Payable

d. Custom PO Form

e. School Purchase Order

f. Produce

Fill in:

a. Obligation number from -> to

b. Fill in the Ship to address

c. Click OK Choose printer to print

4. The Bookkeeper or school secretary will send the Vendor copy of the purchase order to the vendor to have the order placed.

5. Copies of the open purchase orders are kept in the Business Office or the school secretary

2. Processing Purchase Orders

Choose School POs to bring up the listing of all approved purchase orders

Locate the corresponding PO and double click on it

Under the Header tab - verify the vendor address information against the invoice

Choose the Data Items tab

Fill in the invoice number from the invoice

Enter the Warrant number

Choose the Detail Lines tab

Highlight and click each individual line item and verify the information against the invoice

Make changes as applicable click OK once all lines have been verified

If the total amount changed on this tab, go back to the Header tab and update the total

Click OK

On the left of the screen choose School POs edited

Click Post at the bottom of the screen

Once posted, the screen will return to the School POs

Locate the PO Highlight click transfer at the bottom of the page

Choose School Invoice on the drop down box

Click OK

Choose Post

Once all POs being paid on the next Warrant have been moved to School Invoiced, double click on each PO and fill in the invoice date to finalize the payment request.

Once all invoice dates have been added, click post.

3. Preparing the Warrant for School Committee approval

To print out the Warrant Report:

a. Click File

b. Choose Accounts Payable

c. Warrant Report

d. SCH Warrant

e. Produce

Once the box pops up

a.Under reference choose

b. Warrant # - type warrant number (use upper case letters) in the From/To (delete asterix)

c. Click OK

The warrant report will populate printout the report, attach the original copies of the invoice and submit to School Committee for approval (minimum of 3 signatures are needed).

54

4. Obtaining Bids and Quotations

i. The School Business Administrator for Hull Public Schools ensures that the requesting administrator has obtained and documented the required quotations on transactions not expected to exceed $5,000, and has obtained these in writing for transactions between $5,000 and $25,000. All of these require the completion of the schools Compliance with 30B form and the attachment of the required documentation. Items greater than $25,000 will require formal bid requests and evaluation before the purchase order is issued.

ii. In evaluating bids received, the recommending administrator performs and documents a cost or price analysis for submission to the School Business Administrator for Hull Public Schools.

5. Negotiation and Award

Awards may be made to other than the low bidder in circumstances where the higher bid demonstrates best value contracting procedures to the district (can use MGL c30B as guide). In such situations, the administrator shall prepare a justification statement for such awards, furnishing a brief explanation of the factors leading to such a decision to the Assistant Superintendent for Hull Public Schools.

PURCHASING GUIDELINES

The following are guidelines that should be utilized by all Hull Public Schools personnel who are seeking to purchase materials.

1. $1,000

Standard for selection Sound Business Practices: School or department solicits three

telephone, written, or catalogue quotes. Quotes remain on file at school or department.

Required documentsRequisition

AuthorizationPurchase Order

Turnaround time*1 Week

2. $1,000-$4,999

Standard for selectionSolicitation of 3 telephone quotes, or 3 written quotes, or Sole Source

Letter

Required documentsRequisition and record of telephone solicitations, or summary of Written vendor quotes, or sole source letter to the Accounting Manager.

AuthorizationPurchase Order

Turnaround time*1 Week

3. $5,000-$9,999

Standard for selectionSolicitation of 3 written quotes, or sole source letter

Required documentsRequisition, summary of written vendor quotes, and contract request form

AuthorizationPurchase Order

Turnaround time*1 Week

4. $10,000 +

Standard for selectionFormal advertised bid

Required documentsRequisitions and Contract Request Form AuthorizationPurchase Order and Executed Contract

Turnaround time*3 Weeks to ten weeks, depending on the project

*Note: These Guidelines do not apply to Personal Services. Turnaround times are approximate.

Contracts for Personal Services

A Contract for Personal Services is any agreement between the Town of Hull and an individual, pursuant to which the individual is to provide services to the Town, including employment and professional services, not involving the furnishing of a specific end product other than reports or similar documents.

Procedures for Contracts for Personal Services:

1. Under $2,000

Process in accordance with current service order procedures

2. Between $2,000 and $9,999

Process all such contracts in accordance with current guidelines for contracts between

$2,000and $9,999

3. $10,000 and Over

If exempt from Chapter 30B (e.g. employment agreements, agreements with lawyers,

designer, C.P.As etc), process in accordance with either:

a. G.L. c.30B, s.5, OR;

b. As unadvertised contracts

If subject to Chapter 30B, process in accordance with current procedures for either:

a. Competitive Sealed Bid contracts (G.L.c.30B, s.5) OR;

b. Competitive Sealed Proposal (RFP) contracts (G.L. c30B,s.6,).

Notes on Personal Services:

*Individuals employed by the Hull Public Schools, in either a full-time or substitute capacity, are not eligible for payment under a persona service order or contract. If employees are designated to provide consulting services, they are compensated through the Overtime/Stipend payment process.

*Services cannot conflict with services provided by members of existing collective bargaining units.

*Request for compensation in excess of $250.00, or $500 in total per day must be approved prior to performance by the Superintendent. This approval is requested by way of a memorandum to the Superintendent.

Exemptions from Bid Process for Services:

*Direct Instructional Services to Students

*Job Related Training (Professional Development)

*Services such as Grant or Program evaluation are subject to the bid process detailed in steps 1-4

Chapter 30B allows exemptions from advertising and bidding requirements for specific categories of purchases including those listed here. Please note that while this may allow greater flexibility in selecting vendors, it does not waive the requirement for executing a contract prior to securing services or goods.

Purchasing Dos and Donts

Always spend school department money as cautiously as you would spend your own:

O Do shop around for the best price

O Do inquire about potential discounts (ex. Free Shipping)

All orders need to be placed through the requisition process;

o Do not place phone orders

o Do not place orders with corporate credit cards

Always provide detail:

o Do not assume that we know what you are trying to order

o Do feel free to use the file attachment function if the requisition would be more than 20 lines

o The more detail you provide the fewer clarifying email and phone calls you will receive from us.

Be mindful of the correct ordering process:

o RequisitionPurchase OrderInvoicePayment

o Invoices that dont reference POs will not be processed

Keep on top of your receipts

o The sooner you enter a receipt (invoice) for a purchase order the faster we can pay the bill.

o If there is money still available on the PO, it goes back into your account, once we are able to pay the bill.

Spend your money by April 15th:

o Requisitions entered after this date may not be processed.

o The expectation is that orders are received, used and paid for by the end of the fiscal year (June 30th).

Emergencies do happen:

o Let us know if you have any issues or concerns and we will handle them on case by case basis.

5.3. Expense Reimbursement

1. Control Objective

To ensure the district pays for only authorized business expenses.

2. Major Controls

a. Travel Policies

Collective bargaining agreements and individual contracts address the issue of travel reimbursement.

b. Employee Expense Reimbursement Documentation

Employees are required to obtain and furnish documentation for all individual expenses.

c. Internal Accounting Controls

i. Justification for travel approved by the Superintendent for Hull Public Schools.

ii. Documentation for incurred employee expenses.

iii. Prohibition against the issuance of district credit cards.

d. Expense Reimbursement

i. An employee who seeks reimbursement for authorized travel expenses completes a travel report detailing the expenses incurred, attaching copies of supporting documentation.

ii. If payment was made by check, copies of both the front and back of the cancelled check must be provided.

iii. The employees travel report reimbursement request is reviewed and approved by the Superintendent for Hull Public Schools. The receipts and other supporting documentation are reviewed by the School Business Administrator before payment is released.

iv. All reimbursement requests must be submitted within the fiscal year in which the expenditure was made.

7. MANAGEMENT REPORTING PROCEDURES

In this section, procedures are covered for supporting the annual budget and financial reporting.

7.1. Annual Budget

1. Control Objective

To support effectively the preparation of the annual budget and its periodic review.

2. Major Controls

a. Budget Process

The building administrators develop budget requests utilizing input from their faculties and School Councils. These requests shall include requests for operating budgets and for warrant articles. The budgets are submitted to the Assistant Superintendent for Hull Public Schools. After compilation of the requests, the Assistant Superintendent for Hull Public Schools shall forward them to the Superintendent for initial approval.

b. Internal Accounting Controls

Accuracy and completeness of the budget and projections

3. Procedures

a. In preparation of the annual operating and capital budgets, the building administrators consult with faculty members and his/her School Council. Requests for additional resources and / or significant programmatic changes shall be submitted in priority order.

b. Building administrators shall meet with the Superintendent and Assistant

Superintendent for Hull Public Schools to discuss the initial requests.

c. The Assistant Superintendent for Hull Public Schools shall prepare the initial budget request, compiling the requests from the district administrators.

d. The Assistant Superintendent for Hull Public Schools shall submit this preliminary budget request to the Superintendent for consideration.

e. After consultation with the School Committee, the Superintendent will adopt a final budget request to be submitted to Town Meeting for approval.

f.The Assistant Superintendent for Hull Public Schools will enter the budget approved by Town Meeting.

7.2. Financial Reporting

1. Control Objective

To ensure the accuracy, completeness, and timeliness of financial reporting to support decision-making.

2. Major Controls a. Schedule

Monthly managerial reports are prepared.

b. Review and Approval

Financial reports are reviewed for accuracy and completeness.

3. Audit

A certified public accounting firm audits the annual financial reports of the Hull

Public Schools.

4. Procedures

a. The Assistant Superintendent for Hull Public Schools may prepare periodic financial reports for the building principals and other administrators. Administrators may also print financial reports for their location.

b. The administrators will review the reports for accuracy.

c. The Superintendent shall report any significant trends to the School Committee.

d. If necessary, the School Committee will approve transfers from one account to another.

e. The Hull Public Schools submit to an audit of its financial statements by a qualified certified public accounting firm as required by law.

7.3. Payroll Tax Compliance

1. Control Objective

To prepare and file required tax documents accurately and on a timely basis.

2. Major Controls

On a quarterly basis, tax filings are prepared by the Town Accountant.

8. ANTI FRAUD RESPONSE PROCEDURES

8.1. Summary

1. Introduction

Hull Public Schools is committed to its duty to ensure effective stewardship of public money and other assets and resources for which we are responsible. It is the policy of the Hull Public Schools to prevent and deter all forms of fraud that could threaten the security of our assets or our reputation. Hull Public Schools is committed to the prevention, detection, investigation and corrective action relative to fraud.

2. Definition

Fraud is a violation of trust that is defined as a deception deliberately practiced to secure unfair or unlawful gain. The term includes but is not limited to such acts as deception, bribery, forgery, extortion, theft, embezzlement, misappropriat