I. INTRODUCTION
ATHENSCITYBOARDOFEDUCATION ACCOUNTINGREGULATIONSFORSCHOOLS
Thepurposeofthismanualistoassistthelocalboardofeducationinestablishingfinancial policiesandproceduresforfinancialoperations.Thelocalschoolboardhasavarietyof requirementsforoverseeingthefinancialactivityoftheAthensCitySchoolSystemsubjectto thefollowingrequirements:
● Generallyacceptedaccountingprincipleswillnotbediminished
● Compliancewithstateandfederallawswillbemaintained
● Internalaccountingcontrolswillallowthetrackingoffinancialtransactionsto theresponsibleindividual
The following are some general rules regarding thefinancialaffairsoftheschools.Theserules,as well as the accompanying procedures and policies, will be subject to continual audit, by the AccountingDepartmentandCPAFirm
(1) Principal’s Responsibility. The position ofPrincipalcarrieswithitthefullresponsibilityfor all financial matters relating to the school It is imperative that the Principal gives his/her personal attention to the collection,expending,reporting,andoverallsupervisionoffinancial activity.ThePrincipalhasultimateresponsibilityfor:
a CollectinganddisbursingallmoniesinamannerapprovedbytheBoardofEducation and in accordance with generally accepted accounting principles and proceduresand thefollowingrules.
b. Being familiar with alllocalschoolfinancialpoliciessothatheorshewillnotpermit practicescontrarytothepolicies
c Assuring that school employees engaged in financial functions or reporting are adequatelytrainedandsupervisedtoassurecompliancewithBoardandschoolpolicy
d. Handling of monies received at the school andmakingupshortagesresultingfrom the failure to follow, or to require others to follow, the financial procedures for thehandlingofschoolmonies.
e Working with members of the central office staff who have general supervision of particularfunctions
f Signingpurchaseordersproperlyissuedinaccordancewiththeserules
g. Reviewingandapprovingmonthlyfinancialstatements.
h. Reviewingandapprovingmonthlyemployeetimesheets.
(2) Receipts and Deposits: All money collected at the schoolforanypurposemustbereceipted and deposited in the school account on a daily basis. (Exceptions may be made for some fundraisingactivitiesconductedbyParent-Teacherorganizations.)
(3) PurchaseOrderandInvoiceDocumentation:Allexpendituresmustbepaidbycheck /purchasingcardandsupportedbyvaliddocumentationsuchasaninvoicebasedona purchaseorderissuedandsignedbythePrincipalpriortothepurchasebeingmade All purchasesmustconformtothepoliciesoftheBoardofEducationincludingfederal procurementpoliciesandtheStateBidLaw,whenapplicable
(4) BankReconciliation.Bankstatementsmustbereconciledmonthly.
(5) Monthlyfinancialreports.Monthlyfinancialreportsreflectingaccuratebalancesand activitiesoftheaccountsoftheschoolmustbereviewedandapprovedbythePrincipal.
(6) ConformtoBoardPolicy.SchoolsmustconformtoallBoardpoliciesconcerning localschoolfundsandactivities.
The Accounting Department or the Chief School Financial Officer should be consulted if accounting problems are encountered. The Alabama Department of Education and the State Examiners of Public Accounts retain the authority to require theBoardtomodifyformsand proceduresforlocalschoolfinancialoperations.
2009AlabamaCodeTitle16 EDUCATION. Chapter13A SCHOOLFISCALACCOUNTABILITY.
Section16-13A-1Fiscalmanagementpolicies.
Section16-13A-1
Alocalboardofeducation,toensurethesoundfiscalmanagementofboardfinances,upontherecommendationof thelocalsuperintendentofeducation,shalladoptfiscalmanagementpolicieswhichcomplywithgenerally acceptedaccountingprinciples,including,butnotlimitedto,policiesrelatedtoeachofthefollowing:
(1)Regularreconciliationofbankstatements
(2)Maintenanceoffixedassetsinventory.
(3)Depositofincomingfunds.
(4)Reviewofmonthlyrevenuesandexpenditures.
(Act 2006-196, p 275, §2 )
2009AlabamaCodeTitle16 EDUCATION. Chapter13A SCHOOLFISCALACCOUNTABILITY.
Section16-13A-10Penaltiesforfailingtocomplywithchapter.
Section16-13A-10
Ifanemployeeorofficialofalocalboardofeducationdeliberately,willfully,orwantonlyfailstoprovidethe localboardofeducation,theStateDepartmentofEducation,theStateSuperintendentofEducation,ortheChief EducationFinancialOfficerwithaccurateinformationrequiredpursuanttothischapterorpursuanttoregulations oftheStateDepartmentofEducationortheStateBoardofEducation,oriftheemployeeknowingly,willfully,or wantonlyprovidesinaccurateinformation,theemployeeisguiltyofaClassAmisdemeanor.
(Act 2006-196, p. 275, §2.)
II. LEGALCOMPLIANCEGUIDELINES
AlllocalschoolsaretofollowtheFinancialProceduresforLocalSchoolsoutlinedbytheAlabama DepartmentofEducationandAthensCitySchoolsboardpoliciesDLandDN. Theseguidelinesare includedinthefollowingpages.
ALSDELocalSchoolFinancialProcedures
ACSBoardPolicyDL
ACSBoardPolicyDN
Thefundsmaintainedatthelocalschoolscangenerallybedividedintotwomajorcategories:
(1) PublicFunds–referredtoasFund12
(2) Non-PublicFunds–referredtoasFund32
Variousfactorsmustbeconsideredindeterminingtheproperclassification,whichaffectsthe degreeofexpenditurerestriction.
A. PublicFunds–RestrictedtothesamelegalrequirementsasBoardfunds:
Fundsreceivedfrompublic(tax)sourcesorusedforpublicpurposesarepublicfundssubjectto thecontroloftheschoolPrincipal.
Fundsaregenerallyclassifiedaspublicfundswhenthefollowingcriteriaaremet:
● Moneygeneratedschool-wide
● Moneythatcanbeusedforallstudents
● MoneycontrolledbythePrincipaloranyschool employeeExamplesofpublicfunds:
● GeneralFund–mayconsistofvendingmachinecommissions,proceedsfromschool fundraisers(schoolpictures,couponbooks,etc.),studentparking,appropriationsfrom theBoard,interestincome,andothermiscellaneousrevenues Itsprimarypurposeisto payforthegeneraloperationsfortheschoolandistotallycontrolledbythePrincipal subjecttoBoardpolicyandtheseprocedures.
● Athletic–mayconsistofincomefromgatereceipts,parkingatathleticevents, advertisingcommissions,gameprogramsales,anddonationfromathleticBoosterclubs. Separateactivitiesmaybeestablishedforindividualsports,ifdesired.Expenditures includeathleticuniforms,equipment,andsupplies;membershipduestoathletic organizations;registrationfeesforcoachingclinics;travelandtransportation;game officials,andexpendituresrelatedtoathleticevents,includingexpensesforpracticing andpreparingforathleticcompetitionsandexhibitions
● Concession and Student Vending – may consist of concessions operated by the school at athletic events and vending machines or concessions for students operated at the school duringtheschoolday.
● Fees – school-imposed course fees for certain non-required academic courses, field trips, workbooks, and supplemental instructional materials. These funds are used to
cover the costs associated with the course or purpose for which the funds are collected.
● Faculty Vending – consists of funds collected and used for items sold in faculty lounge areas that, although not assessable to students for the public, are totally controlled by the PrincipalsubjecttoBoardpolicyandtheseprocedures.(seeCommissionsandVending)
● Appropriations–fundssuchasmaintenance,schoolallocation,helpingschooltag revenues,legislator’sdonations,andotherfeesthataresenttothelocalschoolstopay forexpendituresincurredatthelocalschoollevel.
● Extended Day Program (Latchkey/Bridge) – reflects revenues generated from the collection of dues, and expenditures that are directly related to the operation of the ExtendedDayProgram.
Allowableexpendituresfrompublicfundsinclude:
(1) Professionaldevelopmenttraining.
(2) Refreshmentsexpendedforanopenhouseataschoolwherethepublicattend
(3) Pre-gamemealsforstudentathletesandcoaches.
(4) Academicincentivesforstudents.
(5) Athleticandbanduniformsforstudentstoparticipateinschoolactivities
(6) Membershipsinprofessionalorganizations (Membershipduesforthelocalathleticassociation mustbepaidfromanathleticaccount.)
(7) Schoollandscaping,maintenance,furnishings,anddecorations.
B. Non-Public Funds – restricted for expenditures subject to the intent and authorization of the organization’s Sponsors and Officers and not used for general operations of the school. The Principal does not direct the use of these funds but does have the authority to prohibit inappropriateexpenditures.
Non-PublicFundscanbecomesubjecttothesameexpenditurerestrictionsaspublicfunds ifseparateaccountingrecordsarenotmaintainedforeachofthenon-publicfunds.
Fundsaregenerallyclassifiedasnon-publicfundswhenthefollowingcriteriaaremet:
● Moneygeneratedforaparticulargroup
● Moneyusedforthatparticulargroup
● Moneycontrolledbythestudentsand/oraparentalorganizationExamplesofnon-publicfundsare:
(1) Clubs and Classes –Studentorganizationsmayhaveself-imposedfeesbutnotacademiccourse fees.Theparticipantsoftenimposetheirownfeesforparticipationintheseclubsandclasses. Thesestudentorganizationsoftenconductfundraisingevents.ClubsandclassesincludeFBLA, SeniorClass,StudentGovernment,SpanishClub,Band,BetaClub,NationalHonorSociety,Key Club,etc Studentorganizationsareself-governedbyofficerselectedbytheparticipants
(2) Courtesy (Sunshine Fund) –Moneycollectedfromfaculty/stafftopurchaseflowersorgifts.
(3) Other School-Related Organizations –ParentorParent/Teacherorganizationscanhavethe organization’sfundsintheschoolaccounts Theseorganizationsaregovernedbyofficerselected byitsmembers.PTO,BandBoosters,andAthleticBoostersupportgroupsareconsideredschool relatedorganizations(SeeGuidelinesforSchoolRelatedOrganizations)
Regulationsconcerningpublicandnon-publicfundsareasfollows:
(1) Public funds cannot be transferred to non-public accounts If funds are transferred from public to a non-public account, then funds are considered commingledandthe non-publicaccountbecomesapublicaccount
(2) Non-public funds can be transferred to a public account. However,oncetransferred, they become public funds incurring all the legal restrictions and may not be transferredbacktothenon-publicactivity.
(3) Some expenditures not allowable for purchases from public funds but may be allowableexpendituresfromnon-publicfundsinclude:
1. Foodforsocialgatherings 2 Classpromentertainment
3. T-Shirtsforclubmembersorfaculty
4. Donationstovariousorganizations 5 Transferstoothernon-publicaccounts 6 Travelexpensestoclubevents
7. Championshiprings
8 Facultyappreciationgifts
9. Scholarships
10. Flowersforfunerals/CourtesyFund
D. AccountClassification
Theaccountsneededbyanindividualschoolwillvaryaccordingtotheneedsofthatschooland thewishesoftheprincipal Inordertohaveaconsistentclassificationamongallschools, receiptsanddisbursementsareclassifiedusingthefollowingcategoriesasaguide:
Fees-
Containsallrevenuefromapprovedinstructionaland materialfees,andtheexpenditureofthesefeesfor instructionalsuppliesandmaterials.
General- Containsallreceiptsanddisbursementsforoffice supplies,andmiscellaneousitemsuseddirectlyinthe officeorintheschoolasawhole
Clubs- Containsreceiptsanddisbursementsfromanyclubsintheschool.
Classes- Containsallreceiptsanddisbursementsfromanyorganized classesintheschool. Thisappliesprimarilytomiddleand highschool.
Accommodation- Thiscategoryisusedforthereceiptanddisbursementoffunds collectedforcertaingroups(PTA,faculty,etc.)andspecialactivities.
Athletics- Includesallrevenuesandexpendituresrelatingtoathletics
StudentActivities- Usedfororganizations/groupsthatreceiveanddisbursefunds fromcertainprojects.
Other- Otheractivitiesnotcoveredinoneoftheothercategories
III. RECEIPTINGMONEY
A. DepositPolicy
● All monies should be deposited with the bank at the end of each day by the principal or vice principal.Onsomerareoccasions,theprincipalmaydesignate another member of staff totakethedeposittothebank,butbookkeepersshould nottakedepositstothebank
● Onedepositslipshouldbepreparedinduplicate.
● The original and the duplicate deposit slip should accompany the deposit to the bank to be validated The bank validated receipt should be stapled to the duplicatedepositslipandthedailyrecap/postingreport
● Allchecksreceivedshouldberemotelydepositedwhenpossible If takentothebanktheyshouldbeendorsed“ForDepositOnly”andshould reflectthenameoftheschoolaccountandaccountnumber.Checksthatare remotelydepositedshouldbefiledbymonthandkeptforone(1)yearand thenshredded
● TheBookkeepershouldchecktheaccuracyofthebank’svalidationupon receivingtheduplicateofthedepositsliporthevalidationslip
● Theduplicatedepositsliporvalidationslipshouldbereturnedtotheschooland usedtoverifytheentrymadeintheCashReceiptJournal.
● Remotedepositreportsandvalidateddepositslipsshouldequalthereceiptmoduletotalsfortheday
● Allmoneyistobedepositedinabanktothecreditofthelocalschoolaccount
● ThePrincipal,ordesignee,isresponsiblefortakingthedeposittothebank
● Donotcashcheckswithschoolfunds.Depositfundsintact.
BANKACCOUNT
Alabamabankinginstitutionsoftenaccommodatelocalschoolsbywaivingfeesand providingbankingfeaturesnotavailabletoindividualcustomers.Insomecases,aninterestbearingcheckingaccounthasadditionalfeesandchargesthatnegatetheinterestincome Fortunately,manybankswillwaivethefeesandchargesuponrequest.
Aschoolshouldhavenomorethanonecheckingaccount.Establishingseparatebank accountsisnotnecessarytoavoidco-minglingofpublicandnon-publicfunds.Fundsnot neededforcurrentoperations,whetherinvestedinCD’s,moneymarketaccounts,orsavings accounts,mustberecordedintheschool’saccountingrecordsandincludedintheschool’s financialstatements.
SchoolfundsmustbemaintainedinaQualifiedPublicDepository(QPD).AQPDisan AlabamabankinginstitutionthatprovidesprotectionforschoolfundsundertheSecurityfor AlabamaFundsEnhancementProgram(SAFE),administeredbytheAlabamaState Treasurer’soffice Attheendofeachfiscalyear,thebankshouldberequiredtoprovidea letterconfirmingthatallschoolfundsarelistedonthebank’srecordsasSAFEProgram Accounts
B. AcceptanceofChecks
Allchecksissuedtotheschoolshouldhaveadequateinformationonthechecksbeforebeing acceptedintheschool.Thisinformationisnecessaryshouldaninsufficientfundscheckbe issuedtotheschoolandneedtobeturnedovertotheDistrictAttorneyforcollection
● Name,address,andphonenumberofissuershouldappearonthefront
● Thecheckshoulddisplayacurrentdate.(nopostdatedchecks)
● Thecheckshouldbemadepayabletotheschool.
● Atwo-partycheckshouldneverbeaccepted.
● Thecheckmustbesigned
● Thebackofthecheckshouldhavetheproperendorsementstamppriorto beingdeposited
● Thelonghand-writtenamountofthecheckshouldbeusedtodeterminetheamountof thechecknotthenumericwrittenfigure.
● Theschoolofficeorlunchroomshouldnevercashacheck. FormoreinformationontheWorthlessCheckProcedureclickHERE
C. CashReceipts
Extremecaremustbeexercisedwhenreceivingfunds. Fundsreceivedmustbesafeguarded andarecordmaintainedofthepurposeforthereceipt. Theprincipalmustbeabletoshow thatthesystemforreceivingfundsintheschoolisadequate Inordertocomplywiththis requirement,thefollowingsystemofcashreceiptsmustbeestablishedineachschool.
● Allreceipts(cash/checks)aretobeenteredintotheaccountingsoftware’sreceipt moduleastheyarereceived.
● Thepersonreceiptingthefundswillbeheldresponsibleforallfundscollected.
● Printoremailareceiptfortheindividual Thepersonreceiptingthemoneymust NEVERissueareceipttothemselves AllreceiptsshouldbemadetoapersonNOTto anevent. Forexample:Areceiptforconcessionsshouldbereceiptedtothepersonwho turnedthemoneyin,notto“concessions”
● Eachprincipalhastheoptionofwaivingtherequirementtowriteareceipttoeach studentinaclasswhentheamountcollectedfromeachstudentdoesnotexceedfifteen dollars($1500) TheteachershouldsubmitaMoneyCollectionReportlistingeach studentandtheamountpaidalongwithaMasterReceiptfromtheAccountingsoftware forthetotaloftheMoneyCollectionReporttothebookkeeper.
● Allmoniescollectedmustbeturnedintothebookkeeperdaily. Thepersonwhois receiptingthefundsshouldNOTcloseoutuntilinstructedtobythebookkeeper Two recapsheetsshouldbeprintedfromtheaccountingsoftwarematchingthemoney collected.
● Thefundsshouldbepresentedtothebookkeeperdailyforverification Theperson receiptingthefundsshouldremainintheofficewiththebookkeeperwhilethefundsare verified.Oncethefundshavebeenverified,thebookkeeperwillinitialtherecapreport andreturnonecopytothepersonwhoreceiptedthefundsandfiletheotherwiththe dailyreceiptingdocumentation.
● Oncethebookkeeperhasverifiedthatthefundsturnedinmatchthedeposit,theycan eitherinstructthepersonreceiptingtocloseoutorcloseoutthemselves Thisisvery importantbecauseonce“closeout”isselectedchangesincludingvoidscannotbemade.
● Ifacashreceiptneedstobevoided(andthecloseouthasnotbeenprocessed),enterthe assignedreceiptnumberintotheaccountingsoftware’sreceiptmoduleandreprintthe receipt SelecttheVOIDbuttonandenterreasonandwhencompletewrite“VOID”on thereprintedreceipt Turninwithotherreceiptedmoney Issueanewreceiptif necessary.
● Receiptsarenevertobedestroyedorchanged Donotusecorrectingfluidorerasures formistakes Receiptsareonlytobeissuedwhenmoneyisreceived Underno circumstancesarereceiptstobeissuedinadvance.Iftimedoesnotpermitproper receipting,moneyshouldnotbeaccepted.
● Ifateacherorsponsorholdsfundsovernight,astatementfromtheteacherorsponsor acknowledgingthisasaviolationofAthensCitySchoolsfinancialproceduremust accompanythereceiptsandfunds Thestatementmustbekeptwiththedepositthat containsthosefunds.
The Principal is directly responsible in the handling of monies received. It is the ultimate responsibility of the Principal for any shortages resulting from errors or otherwise in the handlingofschoolmonies.
D. Refunds
The term refund as used here refers specifically to refunds from vendors and/or refunds for expenditures made or to be made on the school’s books.Itisimperativethatarefundreceived bytheschoolbehandledproperly,toavoidinflatinganexpenditureorrevenue.
● ReceiptingtheRefund:
TherefundshouldbereceiptedintheNextGenReceiptModuleto“miscellaneous”.
Whenissuingacheckforarefund,thejournalcodethatwasusedtorecordtherevenue shouldbeusedasthejournalcodewhenissuingacheck.
NOTE:Iftherefundisreceivedforanexpensethatoccurredinapreviousfiscalperiod, therefundshouldbecodedasotherrevenueandhandledinthenormalfashion.
● IssuingRefunds:
To meet banking regulations, refundsmaybemadetotheparent,ratherthanthestudent, to whom it is due However, proper supporting documentation should accompany the requestforrefund.Thecheckshouldbesignedforbyaparent/guardianormailed. Checks should not be given directly to students The only exception is for high school students.Thecheckismadeouttothestudentandmailedtothehomeaddress.
Intheeventthatarefundisnecessary,acheckrequestwillneedtobecompletedandapproved by the principal A receipt showing original payment should be attached totherequestalong withawrittenexplanationfortherefundandanyothersupportingdocuments.
All fees that are raisedinthenameoftheschoolarenonrefundable.Feesthatarepaidand not raised will be considered for refund based onunforeseencircumstancesthatareoutof
the control of the athlete, such as moving out of the school district and health reasons. Spirit packs will not be refunded and are property of the athlete. If an athlete quits or is removedfromateam,allpaidfeeswillbeforfeited.
E. ChildNutritionProgramDeposit
The Child Nutrition Manager is responsible for verifying the lunchroom deposit for taking the deposittotheoffice Thefollowingstepswillensureacorrectlunchroomdeposit:
(1) Breakapartandrecountallmoney
(2) Runatapetotalingallchecks
(3) Denominationofbillsandcoinsshouldmatchthedepositsummary.
(4) Depositslipshouldbecheckedforcompleteandaccurateinformation.
(5) Thevalidateddepositslipshouldbecheckedforaccuracy
F. Transfers
It will be necessary at times to transfer funds from one local school account to another (correct errors, share expenses, cover deficits, etc.) Transfers can be made from public to public funds, non-public to non-public funds, or non-public to public funds Public funds cannot be transferred to non-public accounts. If funds are transferred from publictoanon-publicaccount, thenfundsareconsideredcommingledandthenon-publicaccountbecomesapublicaccount.
Alltransfersshouldmeetthefollowingguidelines:
(1) Alltransfersaretobeapprovedbytheprincipalandsponsorifapplicable.
(2) Afundtransferformshouldbeusedforeachtransfer (seeFormssection)
(3) The reference number may beaninternalnumberassignedbytheschooltofacilitate tracking.
(4) Eachtransferentryshouldnettozero.
● BetweenActivities
Transfersmadebetweenactivitiesatthelocalschoolshouldbemadeonlywiththe permissionoftheTeacher/SponsorandwiththePrincipal’sapproval.Transfersofthis natureshouldbeprocessedonlyifthemoneyistobemovedpermanentlyandnotasaloan A“TransferForm”shouldbecompletedandturnedintotheBookkeeperforprocessing. TheBookkeepershouldcheckthebalanceintheactivitythatmoniesarebeingtransferred from,toensurefundsareavailable.
● BetweenLocalSchoolandCentralOffice
Transfers received from CentralOfficeshouldbereceiptedintheCashReceipt’sJournal using journal number (Activity) ****-12-4-9230-000-cctr-7101-0-0000-0000. Ex. HelpingSchoolTags.
TransfersfromthelocalschooltoCentralOfficeareremittancesforlatchkeysalaries, cash-gateworkers,stipends,etc TheCentralOfficetransferoutjournalnumber,(Activity) ****-12or32-5-9910-923-CCTR-7101or7501-0-9700-0000,shouldbeusedwhenissuing thechecktoCentralOffice.AllchecksissuedtotheAthensCityBoardofEducationshould besenttoaccountsreceivableattheCentralOfficeandshouldbeaccompaniedbyacopyof
G. SchoolIncome
1. StudentFees
StatelawsandadministrativerulesoftheStateBoardofEducationrestrictthecollection offeesfromstudents:
AlabamaCode§16-13-13FeesforCourses:ItistheintentoftheLegislaturethatno feesshallbecollectedinthefutureincoursesrequiredforgraduation Incoursesnot requiredforgraduation,localschoolboardsmaysetreasonablefeesforcoursesrequiring laboratoryandshopmaterialsandequipment,provided,however,thatsuchfeesshallbe waivedforstudentswhocannotaffordtopaythefee.Anyfundscollectedinfeesshall bespentonthecourseforwhichthefeewaslevied Thissectionshallnotbeconstrued toprohibitcommunitygroupsorclubsfromfundraisingactivities,provided,however, thosestudentsshallnotberequiredtoparticipateinsuchfundraisingactivities
AlabamaCode§16-6B-2CoreCurriculum:(a)Thefollowingwordsandphrasesused inthissectionshall,intheabsenceofaclearimplicationotherwise,begiventhe followingrespectiveinterpretations:(1)REQUIREDCOURSES:Courseswhichare requiredtobetakenbyeverystudentenrolledinpublicschoolsintheStateofAlabama
AlabamaCode§16-10-6Incidentalfeesinelementaryschools:Nofeesofanykind shallbecollectedfromchildrenattendinganyofthefirstsixgrades(K-5)duringthe schooltermsupportedbypublictaxation;provided,thatanycountyorcityboardof educationshallbeauthorizedtopermitanyschoolsubjecttoitssupervisiontosolicitand receivefromsuchchildrenortheirparentsorguardiansvoluntarycontributionstobeusedfor schoolpurposesbytheschoolwheresuchchildrenareattending;providedfurther,thatthe provisionofthissectionshallinnowayaffectorrestricttherightorpowerofaschoolboard tofixandcollecttuitionfeesorchargesfrompupilsattendingschoolsunderthejurisdictionof schoolboardbutwholiveoutsidetheterritoryoverwhichsuchboardhasjurisdiction.
AAR290-3-1-.02
DriverEducation:(a)Nofeeshallbechargedanychildwhosefamily isunabletopaythefee.(b)Thelocalsuperintendentshallrecommendtheamountofthe drivereducationcoursefeeforapprovalbythelocalboardofeducation Theamountof thedrivereducationcoursefeeapprovedbythelocalboardofeducationshallnotexceed theanticipatedlocalcostsofthedrivereducationcourse.(c)TheStateSuperintendentof Educationmayapproveahigherfeeupontherequestofalocalsuperintendentapproved bythelocalboardofeducationwithsufficientdocumentationofactualcostsinexcessof themaximum.(d)Eachboardofeducationshallestablishcriteriabywhichtheabilityof familiestopaythefeemaybedeterminedandsubmitsametotheStateSuperintendentof Educationforapproval.(e)Localboardsofeducationshalltakereasonablestepsto ensurethatstudentsforwhomnofeeisrequiredshallnotbeidentified.
Underthereferencedstatelawandadministrativecodeprovisions,academicfeesduring theregularschoolterm(excludingdrivereducation)mayonlybechargedformaterials andequipmentusedininstructionalcourses,andfeescollectedmayonlybeusedinthe
courseforwhichthefeewascollected Actionsagainstanon-payingstudent,suchas withholdinggrades,reportcards,transcripts,academicrecognitions,andgraduation activities,areprohibited.However,statelawsgoverningtextbooksmayrequirethe withholdingofadditionaltextbooksforastudentduetounpaidlostordamaged textbookfines.(AlabamaCode§16-36-69)
● ProceduresforWaiverofFeeorReducedFee:Thisisbasedontheeligibility determinationofthefreeandreducedlunchprogram.
● Parking Fees: Students will be charged a non-refundable fee per year for student parking. If the permit is lost, stolen, or otherwise needs to be replaced an additional feemaybecharged.
Proceeds collected from parking can only be used to maintain school parking lots Parking is a privilege and may be revoked at any time The board is not responsibleforloss,damage,orthefttostudentvehiclesduringtheschooldayor duringextra-curricularactivities
2. Fundraisers
ThePrincipalandSuperintendent,orhisdesignee,mustapproveeachschoolfundraising activityconductedbystudents,teachers,schoolemployees,orschool-related organizations Beforeapprovingafundraisingactivity,aPrincipalshouldconsiderthe safetyofstudentsinvolvedintheactivity
Any funds raised by a group associated in any way with the school should be under the control of the school Principal and be an integral part of the school’s accounting system withthesameconstraintsandrequirementsofotheraccountsoftheschool
● AfundraiserisaneventorthesaleofitemswiththePOTENTIALforraising money Theclassificationofaneventorsaleasafundraiserisnotdependenton whetherornottheactivityresultsinaprofitoraloss.
● Fundraisersmustbeheldtobenefitaspecificpurpose.
● Fundraisersinvolvingthesaleoffoodsduringtheschooldayarerequiredtomeet theUSDASmartSnackGuidelines
● AnymoneyraisedonschoolpropertyDURINGSCHOOLHOURSisconsidered PUBLICbytheStateofAlabama Thesefundsmustgodirectlytotheschool’s accountandtheschool’scashreceiptproceduremustbefollowed. Parkingfeeor parkingdonationscollectedatathleticorothereventsmustgodirectlytothe schoolaccountnomatterwhocollectsthefunds.
● AfundraiserrequestformmustbecompletedinDocuSignpriortotheevent It mustbesubmittedinatimelymanner Onceitissubmitted,theprincipalandthe centralofficewillhavetoapprovethefundraiser10dayspriortothestartofthe fundraiser.ThefundraiserisNOTtobeginuntiltherequesterhasreceived approvalthroughtheDocuSignprocess.DocuSignshouldsendapprovedcopies toallpartiesinvolved(includingthebookkeeper)
● Allschoolclubs,sports,andotheractivitiesmustcompleteafundraising financialreportattheconclusionofthefundraiser Thefundraisingfinancial reportshouldbekeptbytheschoolbookkeeper.
● AthensCitySchoolshasapprovedtwocrowdfundingwebsites, Donorschoose.organdLeanstream.com. Leanstreamrequestswillhaveinternal controlsforapprovalsbeforeitispublishedtotheirwebsite. AllDonorschoose requestsmustfirstbelistedontheschool’sGoogleSheetandreceiveapprovals fromtheprincipal,curriculum,andfinancebeforeitcanbepostedtothewebsite Allproceduresmustbefollowed Websiterequestsmustmatchthequantityand descriptionsthatweregrantedpermissionontheGoogleSheet. Nomonetary donationsareacceptedonthewebsites. Allpropertydonatedisthepropertyof theschoolinwhosenamethedonationwasreceivedandcannotleavethe school’spremises Thereisnofundraisingfinancialreportassociatedwith crowdfunding
● Amazon“wishlists”arenotallowed. AthensCitySchoolsemployeescannotset upanAmazonwishlistforthepurposeofsolicitingitemsfromoutsidesources forclassroompurposes.
CROWDFUNDINGPROCEDURES/GUIDANCEFORM
3. Admissions/TicketSales
Ticketsshouldbesoldatalleventswhereadmissionischarged Admissioneventsinclude football,basketball,baseball,softball,volleyball,soccer,wrestling,swimming,track,and otherathleticevents,aswellasbeautypageants,dances,theatricalperformances,talent shows,carnivals,festivals,andotherschool-relatedevents Promsandothereventsare excludedwhenadvanceadmissionpaymentsarereceiptedonateacherreceiptsheetand noadmissioniscollectedatthedoor.Theuseoftheticketsforadmissionevents,when properlymanaged,assuresthatentrantstoeventspaidtheadmissionfeeandthat admissionchargesaredepositedintheschool’sbankaccount.Pre-numberedticketsmay beprintedforaspecificeventormaybesoldfromarollofgenerictickets.Ifgeneric ticketsaresoldforseasonalevents,suchasfootballorbasketballgames,ticketcolors shouldbealternated.Securitypractices,suchashavingaticketcollectortearticketsin half,maybenecessaryatsomeeventstoavoidthere-useofticketsbyentrantstothe event
Whenticketsforathleticeventsareissued,a‘ReportonSaleofTickets’shouldbe preparedforeachsellertowhomticketsareissued.TheBookkeepershouldcompletethe ticketissuedandchangecashsections Tickets,changecash(verifiedtogetherwiththe bookkeeper),andacopyoftheformsshouldbegiventothedesignatedadministratorfor theevent.Theadministratorshouldverifychangecashandticketnumberswitheach ticketsellerpriortoreleasingthecashboxandtickets Uponverificationofticketsand changecash,allpartiesshouldinitialtheReportonSaleofTicketsintheirdesignated area.
Ticketsellersshouldnotleavecashunattendedatanytime.Parentsorstudentsshouldnot managethecashboxatanytime Iftheticketsellermustexcusethemselvesfromthegate, anadministratorwillneedtotakeovertheticketsales.
When the event is over, the tickets returned section should be completed and the Report on Sale of Tickets should be completed and signed. The money should be counted and recorded The unused tickets, Report on Sale of Tickets, change cash, and the money
collected should be turned in and verified by the Administrator in charge to be taken to the bank’s night depository or placed in the school’s vault. The Bookkeeper should pick up the money (if placed in the vault) the following morning, prepare the deposit and complete the reconciliation of the tickets All cash collectedmustbedepositedintact Do not use cash collected or change cash to cash any checks including school checks issued forofficiating,security,orcashgateworkers
Upon completion of the ticket reconciliation, the Bookkeeper should sign the Report on Sales of Tickets and receipt in the NextGen receipting module All unusedticketsmustbe secureduntilthefollowingevent.
When there is a Friday, Saturday or holiday sporting event with a cash gate, the money mustbetakentothenightdepositoryandcompletethefollowingsteps
(1) Filloutadepositslip
(2) Attachyellowcopytoreconciliationform
(3) Whitecopywithcashindepositbag.
(4) Sealandinitialbag.
(5) Taketonightdeposit
(6) Returncashbox,ticket,reconciliationanddepositsliptobookkeeper.
AdditionalDocumentation/FormsforTicketSales
ReportonSaleofTickets
DetailedCashGateInstructions
4. AcceptanceofcreditcardpaymentsviaSquare&GoFan
Squaredevicesarebeingusedtoacceptcreditcardpaymentsforconcessionsinthe secondaryschools ThemoneyreceivedforeachitemsoldlesstheSquarefeewillbe depositeddirectlyintothebankaccountoftheschoolthatisusingthedevice. The concessionsrevenuewillbereceiptedintoNexGenforthecorrespondingactivity responsibleforsellingconcessions Thebankstatementorbanksummarywillshowthe amountofthedeposit.TheSquaresummaryreportsfortheticketsandconcessionsless thefeemustequaltheamountdepositedintothebankaccount.Salescollectedthrough GoFan,willbedirectlydepositedintotheschool’sbankaccount Thecustomerassumes theprocessingfee.Amonthlyreconciliationreportwillbeprovidedtotheschool.
IV. PURCHASES
A. RequisitionsandPurchaseOrders
Purchaseofgoodsand/orservicesshouldfollowtheseprocedures:
(1) A“Requisition”shouldbecompletedbytheTeacher/Sponsorspecifically identifyingitemstobepurchased,thepriceofeachitem,quantity,thevendor informationfromwhichthepurchaseistobemade,deliverydestination, account/activitytobecharged,andthesignatureoftheteacher/sponsor
(2) Averificationoftheactivityshouldbecompletedtoensurefundavailability priortothepurchaseorderbeingissued.Nopurchasesshallbemadewhich encumberlocalschoolfundsbeyondtheavailableresourcesofthatactivity.
(3) TherequisitionmustbesubmittedtothePrincipalorDirectorforhis/her signaturepriortoapurchaseorderbeingissued.
(4) A computer-generated purchase order that flows sequentially in numeric order should be completed for eachpurchase Allpurchaseordersmustbesignedby thePrincipal/PurchasingAgentpriortothepurchasebeingmade.
(5) Whenmaterials/servicesarereceived,anitemizedcopyoftheinvoice,signedbythe purchaserasapprovalforpayment,mustbesubmittedtothebookkeeperfor payment Statementswillnotserveasaninvoice
(6) Theinvoiceshouldbematchedwiththerelatedpurchaseorderandplacedinafile forpaymentprocessing.
(7) ApurchaseorderMUSTbeissuedforallgoodsandservices.Exceptionssuch asrecurringmonthlybillsdonotrequireapurchaseorder(i.e.,telephonebills, copierbills,laundrybills,officialchecks,changecase,studentrefunds,travel reimbursements,etc)
(8) Noemployeeshouldhaveauthorizationtopurchaseorordergoodsor serviceswithoutproperapprovalfromthePrincipalintheformofapurchase order.ReimbursementsshouldnotbemadetoanyTeacher/Sponsorwho purchasesgoodsintheschool’snamewithoutapurchaseorder.
ItistheresponsibilityoftheBookkeepertocheckonopenpurchaseorders monthly.Ifapurchaseorderremainsopenafterareasonableperiodoftimehas passed,theBookkeepershouldmakeacopyofthepurchaseorderandgiveitto thepersonthatrequestedthepurchaseorder
B. RequestforCheck
Apurchaseorderisrequiredforallpurchases. However,therearesituationswhenthisisnot possible Forthesesituations,arequestforcheckformmaybeusedforrestrictedpurposes Restrictedpurchasesincludeemergencypurchasesafterhoursorweekends,approved employeereimbursements,oranypreapproveduse.
Ifacheckrequestisused,itmustbepre-approvedbytheprincipalordirector
Allrequestsforchecksmusthaveadequatedocumentation(receipts,invoices,orwritten documentationattached,etc.)–NOEXCEPTIONS.
C. PurchasingCards
UseofschoolandcentralofficeVisacardsisencouraged. Receiptsmustbekeptand turnedinwithacopyofthecreditcardstatementattheendofeachmonth. Purchasingcardsshouldbelockedinasecureplaceattheschool. Theprincipalordesigneeisresponsibleforreleasingthecardstoemployeesatthe school.
Allpurchasestobemadebypurchasingcardsshouldbepre-approvedusingaschool purchaseorder
D. BidLaw
TheAlabamaCompetitiveBidLawrequiresthatallpurchasesand/orcontractsforlabor, services,materials,equipment,andsuppliesforsuchamountsassetby the State of Alabama,shall, except as otherwise provided in the law, beletbyfreeandopencompetitive bidding,orsealedbids,tothelowestresponsiblebidder Competitive,sealedbidsshallbe requestedbythePurchasingDepartment AthensCityBoardofEducationisauthorizedto useallStateofAlabamacontractswhentheyareadvantageoustotheBoard.
Twoquotesmustbeobtainedforallcontractedservices. Allcontractsshouldbesigned bythesuperintendentorhis/herdesignee.
Contracts entered into by local schools, however, including service contracts, musthavethe approvaloftheSuperintendentandtheBoard.
RefertoBoardPolicyDJEDlocatedintheAthensCityBoardofEducationPolicymanualforadditional information
V. EXPENDITURES
A. CheckProcedures
Allobligationsoftheschoolaretobepaidfromthelocalschoolbankaccountandmustbe enteredintothecashdisbursementsjournalbyacomputer-generatedcheck.(Off-line checksareprohibitedunlessauthorizedbytheCentralOffice)Onlyauthorizedschool expensesaretobepaidinthismanner Checksshouldbeproperlysafeguardedwhen notinuse(storedandlockedinasecureplace).Allcheckswritten(includingVOID checks)shouldbekeptonfileinnumericalorder Acheckshouldneverbedestroyed whenanerrorismade;thecheckshouldbemarked“VOID”andthesignatureportionof thecheckshouldbecutout.Allchecksshouldrequiretwosignatures,thatofthe PrincipalandtheBookkeeper.Nosignaturestampmaybeusedinplaceofthe Principal’ssignatureonthecheck Compliancewiththefollowingadditionalproceduresis expected:
(1) Donotwritechecksto“Cash”.
(2) Donotsignchecksthatdonotcontainthecheckrecipient’snameandamountonthecheck
(3) Donotpayforitemsinadvanceofreceiptofmaterials,supplies,orequipment.
(4) Invoicesandsupportingdocumentsshouldbeprovidedwiththechecktobesigned.
(5) Invoicesshouldbecancelled(markedPAID)whenthecheckissigned
(6) Vendorsshouldbepaidonatimelybasis.Latecharges,penalties,andinterestshouldbe avoidedbymakingpaymentsbytheduedate.
(7) Checksshouldbeusedinnumericalorder
(8) Checksmustbesecuredatalltimes
(9) Voidedchecksmustberetainedforauditpurposes.
(10) Salestaxshouldnotbepaidonpurchasesfromin-statevendors.
(11) Schoolemployeesmaynotusetheschool’staxexemptionforpersonalpurchases
(12) Checksoutstandingmorethan60daysshouldbeinvestigated.
B. SalesTaxExemption
SchoolsareexemptfrompayingAlabamasalestax Otherstatesarenotobligatedtohonor theAlabamasalestaxexemptionandmayrequiresalestaxtobepaidatthetimeofpurchase
Salestaxcertificatesareissuedfromthestatedepartmentofrevenueandaregoodforfour years. Thecentralofficeappliesfortheexemptionandwillforwardthecertificatetolocal bookkeepersandanyoneelsewhorequestsacopy
TheFederalIdentificationnumberis63-6000808
VendorsthatneedfurtherinformationmaycontacttheFinanceDepartment.
C. Invoices
Aninvoicemustbeobtainedforeachpurchaseorderbeforepaymentismade.An original,faxedoremailedinvoicemustbesecuredtoserveasabasisforissuingany check;statementsareinsufficientdocumentationfromwhichtopayaninvoice. (Paymentsarenottobemadeonthebasisofastatementinordertopreventduplicate paymentandtoensureaccurateaccountingrecords) Theinvoicemustincludethename andaddressofthevendor,afulldescriptionoftheitemspurchasedanitemizedlistingof prices,andthetotalamounttobepaid.Thepersonforwhomthepurchaseisintended mustsignoffontheinvoicebeforepaymentistobemade Theprincipalmustinitialall invoicesexceedingthepurchaseorderamount. Theschoolshouldnotallowpartialorders ofmerchandisenorshouldbackordersbeallowed.Paymentofaninvoiceshouldnever bemadeBEFORE all ofthemerchandiseisreceived.Theinvoiceshouldbematched withtheapplicablepurchaseorderbeforepaymentismade.
AnIRSFormW-9shouldbecompletedandmaintainedonfileforeachindividualor vendorforIRSForm1099reporting.
PleasebeadvisedthatcityschoolboardsareexemptfromthepaymentofAlabama SalesTax.However,thelocalschoolmaypayrentaltaxifitiswritteninthe contract.
ThePrincipalmustapproveallinvoicesbeforepaymentismade Cashexpenditures areprohibited.
The supporting documentation should include a document copy of the check, check stub, or must be stamped “paid” If a stamp is used, the invoices must be “paid” and thechecknumberalongwiththecheckdatemustbeincluded
If for any reason a check is outstanding for sixty (60) days, efforts must be made to ascertain that the check reached the properparty.Alettershouldbesenttothevendorto verifythestatusofthecheckbeforethecheckisvoided.Schoolchecksshouldbeprinted withthestatement“voidafter90days”
Gifts,prizes,orothermerchandiseobtainedfromthepurchaseofschoolitemsarethe propertyoftheschoolandtheAthensCityBoardofEducation.Schoolemployeesare prohibitedfrompurchasingpersonalitemsthroughtheschool Schoolpersonnelwill neithersolicitnoracceptfundsorgiftsfromvendors.
D. CNPChargeAccounts(NegativeBalance)
CNPchargesarenotallowable. UnpaidCNPchargesmustbepaidbytheschool. The CentralOfficefundsareallpublicanddesignatedandareprecludedfromreimbursing thesecharges Thesechargesmaybepaidfromanon-publicactivityforwhichthe principalhasdiscretiontospend. Chargesneedtobecheckedmonthly. TheCNP managerorcashierwillprovideareporttotheschoolbookkeeperand/orprincipal Any unpaidchargesattheendoftheschoolyearmustbepaidbytheschoolandreceivedin theCentralOfficebyJune15.
E. Vendors
AllvendorsarerequiredtoprovideAthensCitySchoolswithaW-9formwhichincludes legalbusinessname,currentaddressandemployeeidentificationnumberorsocialsecurity number AcheckshouldnotbeissuedtoavendorwithoutaW-9onfile
Avendor,dependingontheirclassification,mayreceivea1099.A1099vendorisa consultantoranyonewhoisperformingaserviceforyourschoolwhoisworkingfor themselvesandnotacorporation. Forourpurposes,anyvendorthatisnotacorporation shouldbeconsidereda1099vendor.
AthensCitySchoolsisrequiredtosendeach1099vendorwhoearnedaminimumof$600in thecalendaryearanIRS1099-Miscellaneousinformationform. Theseformsaregenerated attheCentralOfficeandmustbepostmarkedonorbeforeJanuary31stofeachyear 1099 formsareproducedusingthecombinedamountsfromallschoolsandcentralofficeinvoices.
F. Equipment
Equipmentpurchasesshouldmeetthefollowingcriteria:
(1) retainsitsoriginalshapeandappearancewithuse, (2) undernormalconditionsisexpectedtoserveitsintendedpurposeforlongerthan oneyear,and;
(3) isnon-expendable,thatis,iftheitemisdamagedorsomeofitspartsareworn out,itismorefeasibletorepairtheitemthantoreplaceitwithanewunit.
CAPITALIZED: Equipmentisdefinedashavingaunitcostof$500000ormore Anobject code500-599mustbeusedinthegeneralledgerpaymentaccountnumber. Thesepurchases mustbeaccountedforintheFixedAssetinventorymaintainedattheCentralOffice. Informationincludingmanufacturername,serialnumber,modelnumber,datepurchased, purchaseorderandcheckcopyshouldbeforwardedtoCentralOfficeFinanceDepartment.
NON-CAPITALIZEDareitemsthatmeetthecriteriain1,2,and3abovebutdonotmeetthe costcriteriaforcapitalizedequipment. Objectcodesbetween400-498(excluding430-439) shouldbeusedforthesepurchases.
Equipmentshouldalwaysbecodedtofunctioncodeusedtopurchaseequipment.
G. Reimbursements
AthensCityBoardofEducationemployeesmayseekreimbursementsfortravelexpensesandwill adheretotheAthensCityBoardofEducationtravelprocedureslocatedonthewebsite.Employees maynotseekreimbursementofitems/servicespurchasedunlessextenuatingcircumstancesappear
andispre-approvedbytheadministratorwithapurchaseorder Theemployeemustprovidethe originaldetailedreceiptofpurchaseprioralongwithotherdocumentationpriortoreimbursement.
H. TravelProcedures
(1) RequestforTravel
ProfessionalDevelopmentleaverequestformsmustbecompletedinDocuSign.Allemployees mustsubmittheRequestforProfessionalLeaveforapprovalatleast(5)fiveworkingdaysprior tothedateofdeparture(twoweeksifanadvanceisrequested[see(2)below] Iftravelistobe paidbyCentralOfficefunds,theRequestmustbeapprovedbythePrincipal/Supervisorandthe Superintendent’sdesignee. Iftravelistobepaidbylocalfunds,theRequestmustbeapproved bytheprincipal AllRequestsmadebyPrincipalsorDirectorsmustbeapprovedbythe Superintendent.
TheRequestforProfessionalLeaveformshouldstatethepurposeofandjustificationforthe requestedtravelinaclearandexplicitmanner,estimatedcosts,personsinvolved,andother pertinentdataasrequested.
Actualdatesoftravelmustbegiven. Ifforanyreasonitbecomesnecessarytoleaveearlieror returnlater,iftransportationmethodchanges,orifdestinationchanges,thetravelershouldhave theappropriateprincipalordirectorapprovethesechangestotheprofessionaldevelopment form.
ThemodeoftransportationshallbedesignatedbythePrincipal/Supervisor Thecostoftravel andlodgingshouldbesharedwithotheremployeeswhenpossible
Overnightstaysfortripslessthan100milesawayarediscouraged Exceptionsshouldbe approvedbytheimmediatesupervisor Theseexceptionsincludenightmeetings,earlymorning meetingsorothercircumstanceswhichobviouslyrequireanovernightstay.
(2) Advances
Certainexpensesassociatedwithtravelmaybepaidinadvanceprovidedtheymeetthefollowing criteria:
● Theyarerelatedtohotellodging,conferenceregistrations,andairfare
● Theexpenseadvancesarepaiddirectlytotheorganizationconductingthe
● conference,airlinecompany,etc.
● Noexpenseadvanceswillbemadedirectlytoindividualemployees
● Expensespaidinadvanceinassociationwithtravelthatarecancelledbythe employeefor whichrefundsarenotavailable,mustbereimbursedtoAthensCitySchoolsbythe employee Examplesoftheseexpensesinclude,butarenotlimitedto,airlinetickets, lodgingandconferenceregistration.
(3) TravelExpenseStatements
TravelexpensestatementsshouldbesubmittedthroughDocuSignpromptlyaftercompletionof thetrip Itisimportantthatthecorrectfundingsourcebeselected Thisdetermineshowthe formroutes.Forlocalreimbursement,theexpenseformroutestotheprincipal. ForCentral Officereimbursement,theexpenseformshouldberoutedtotheSuperintendent’sdesignee. ReimbursementrequestsfortravelbyPrincipalsandDirectorsmustberoutedtothe Superintendent. Eachtravelstatementshouldclearlydelineatethetraveler,datesoftravel, purposeandexpensesincurred. Anybillsandreceiptsshouldbeattachedtothetravelexpense statements Whenanadvancehasbeenpaid,itshouldbedeductedfromthetotalexpenseto determineactualreimbursementrequestedortheamounttoberepaidtothesystem.Only expensesrequestedontheprofessionaldevelopmentformwillbereimbursed. Theemployee mustreimburseAthensCitySchoolsforanyexpensesprepaidbutcancelledbytheemployee (hotelregistration,airlinetickets,etc.)
Expensesbeingreimbursedbycentralofficefundswillbedirectlydepositedintothebank accountthattheemployeeusesforpayroll. Thesedistributionsoccurtwiceamonth(middle& endofthemonth).
Documentation
Receiptsarerequiredforthefollowing:
● Registration-receipt/canceledcheck
● Lodging(hotelbill)-originalbillandproofofpayment
● Airlineandothertransportationfare-originalreceipt
● Airportparking-originalreceipt
● Telephone(amountsshouldbeidentifiedinMiscellaneousexpense)
Receiptsarenotrequiredforthefollowing:
● Baggagetransfer
● Meals
(4) MealAllowance
MealexpenseswillbereimbursedaccordingtotheFederalPERDIEMRATESbasedonthe InternalRevenueServiceguidelinesforthelocationtraveled. Perdiemwillbereimbursedatthe fullamountallowedbytheIRSforeachtraveldaythatrequiresanovernightstay Meal reimbursementsshallnotbeauthorizedwhiletravelingwithintheCityofAthensorany professionaldevelopmentworkshoporconferencewhichdoesnotrequireanovernightstay. No reimbursementsshallbemadeforalcoholorentertainmentexpenses
(5) LodgingExpenses
Lodgingcostswillbereimbursedbasedonactualdocumentedexpenses Allexpensesfor lodgingmustbesupportedbyreceipts. ProvidedapersonnotemployedbytheSchoolSystem sharesaroomwithanemployee,theSchoolSystememployeesshallbeeligible
forreimbursementatsingleroomrateonly Reimbursementforpersonalitemsand entertainmentoralcoholwillnotbemade.
(6) ItinerantTravel
Anemployeeassignedtoteachclassesattwoormoredifferentcampuses(example–mornings atonecampus,afternoonsatasecondcampuswhichrequiresautomobileuse)mayclaim one-wayonlymileagefortravelbetweencampuses. Employeesmaynotclaimmileagewhen theyareassignedtoworkalldayatdifferentschoolsorworksitesonalternatedays(example–Mondaysatoneschool,Tuesdaysatasecondschooloranylikecombinations) Reimbursement foritineranttravelshallbepaidontravelclaimformssignedbytheemployee,principal/work sitesupervisor,andappropriatebudgethead.
(7) Mileage
MileageshallbereimbursedforallapprovedtravelatthecurrentrateadoptedbytheAlabama StateDepartmentofEducationbasedontheshortestrouteprovidedbyGoogleMaps.AGoogle mapstatingthestartaddressandtheendingaddressshouldbeattachedtothePDleaverequest formandtheexpensereport Mileagestartlocationinmostcasesshouldbeyourhomeschool andNOTyourpersonaladdress.
Where,fortraveler’spersonalconvenience,orthroughtakingofleave,thereisaninterruptionof travelordeviationfromthemostdirectroute,theperdiemormileageallowancewillnotexceed thatwhichwouldhavebeenincurredonuninterruptedtravelbythemostdirectandeconomical route
MILEAGERATES
VI. LOCALSCHOOL
A. LocalSchoolBudgets
LocalschoolbudgetsareacomponentoftheCentralOfficebudget. Localschoolbudgets mustbesubmittedtotheChiefSchoolFinanceOfficerbypre-establisheddeadlines(see Deadlines/DueDates)toensurethatthebudgetsaresubmittedwithAthensCitySchool’s budgettotheStateDepartmentforapproval. Localschoolbudgetswillbecompiledunder thedirectionoftheprincipalwithinputfromstaffmembers,sponsors,andcoachesutilizing stateguidelinesandaccountingprocedures.
Budgetamendmentsarerequiredwhenachangeneedstobemadetothecurrentfiscalyear budget. Thiscouldbeanunplannedexpense,depositoranychangethataltersthefinancial situationoftheschool YoumaybeginmakingbudgetamendmentsoncefinalStateapproval ofthecurrentfiscalyearbudgethasbeenreceivedbytheCentralOffice. Thefinal amendmentisduetothestatebyJune15eachfiscalyear. Althoughmonthlybudget amendmentsarenotrequired,theprocessismoreaccuratewhentheamendmentisdonein themonththebudgetchangeoccurs Documentationshouldberetainedforallbudget changes. Thedocumentationshouldincludewhatchangesweremadeandwhythechange wasmade Thedocumentationmaybealistofeachchange Acopyofthedocumentation mustbeforwardedtotheCentralOfficeforeachbudgetamendment
B. MonthEndClose
TheBookkeeperateachschoolisresponsibleformonth-endcloseproceduresofschool financialrecords.Uponreceiptofthebankstatement(retrievedelectronically),the Bookkeepershouldreconcilethebookbalancetothebankbalance Afterbalancing, monthlyreportsshouldberunforeachschool Whencomplete,thereconciliationandbank statementshouldbereviewedandsignedbytheprincipal.The“MonthlyReportsChecklist” shouldbeattachedtothereportsandforwardedtotheCentralOfficeforverification
Thefinancialrecordsofthelocalschoolarepublicrecordsandshouldbemadeavailableto anyperson(s)uponproperrequestandpostedmonthlytotheschool’swebsite Monthly activityreportsshouldbedistributedtoallTeacher/Sponsors.
C. Deadlines
(1) Monthly
• Payroll–5thworkingdayofthemonth
• BankReconciliation–2ndworkingdayafterreceivingthebankstatement.Ifbank statementisnotreceivedbythe5thworkingdayofthemonth,contactCentralOffice
• FinancialStatementsareduewhenbankreconciliationiscomplete
• PurchasingCardReceipts–8thofthemonth
• ChecktoACSforschoolcreditcardpurchases–10thofthemonth
(2) FiscalYearEnd
• Theschoolfiscalyear-endfinancialstatementisduebythe7thworkingdayofOctober eachyear.Accountspayablemustberecordedforallopeninvoicesthatwereduebefore September30.Accountspayablemustalsoberecordedforallmerchandisereceivedand notpaidforbySeptember30
Examples:
a)TheschoolreceivesanitemonSeptember25andtheinvoicehasnotbeenreceived.
b)TheschoolreceivedaninvoiceonOctober5andtheserviceswereprovided September15.
• BothexamplesareincidentsinwhichA/Pshouldberecorded Invoicesreceivedin SeptemberforwhichtheservicesarenotprovideduntilOctoberisNOTanaccounts payable.
• AccountsreceivablemustberecordedforallrevenuesearnedatSeptember30,butnot receiveduntilOctober.
Example:PicturerevenueisreceivedafterSeptember30forpicturestakeninAugust
• PaymentstotheCentralOfficeforextrapayrollorotherreimbursements,mustbe completedandsubmittedtwo(2)workingdaysBEFOREthefiscalyearend Ifthe schoolisunabletocomplywiththisdate,aninterfundpayablemayberecordedforthe reimbursement.Inthissituation,thecheckdatewillbeafterSeptember30.Notification ofeithertypeofpaymentshouldbeprovidedbyemailtotheSupervisorofLocalSchool BookkeepersortheCSFO Inordertobalancethetransfers,thedepositfromtheschool mustbemadeinthecentralofficepriortoyear-end.Twoworkingdaysbeforethefiscal yearendmeansthatthecheckisintheCentralOfficetwodaysbeforefiscalyearend
D. GuidelinesforSchoolRelatedOrganizations
(1) StudentOrganizations
Studentclubsandclassesarerecognizedasschoolactivities.Thestudentofficersand FacultySponsoroperatetheorganizationwhiletheschoolPrincipalactsinafiduciary capacityovertheorganization’sfunds Theschool’saccountingrecordscontaina separateaccounttorecordthefinancialoperationsofeachstudentorganization.Income fromthestudentorganizationisrecordedbyreceiptsanddepositedintheschoolbank account TheschoolPrincipalapprovesthepurchaseorders,signsthechecksand maintainsthesupportingdocumentsfortheexpenditures.
Someorganizationsconsistingofstudentsfromtheschoolmaynotbeschoolactivities Somestudentsbelongtosocialorganizationsthatoperateoffcampus.Community recreationleaguesmayconsistsolelyoftheschool’sstudentsandoperateunderother entitiesthatarenotunderthecontroloftheschool.Althoughtheactivitiesofthese organizationsmaybenefittheschool’sstudents,theseorganizationhaveaseparate employeridentificationnumber(EIN),aseparatemailingaddress,andmaintaintheir ownrecordsandaccounts.
(2) ParentOrganizations(PTO,BandBoosters,AthleticBoosters)
ParentandParent/Teacherorganizationsprovideavitalroleintheeducationofstudents. InAlabamapublicschools,thePTAandthePTOarethemostcommonparent organizations.Manyparentorganizationsjoinanationalorganizationthatservesthe individualschoolorganizations Eachofthenationalorganizationspublishesguidance forthefinancialoperationsoftheindividualschoolorganizations.Theactivitiesof organizationswillbecomeschoolactivities(publicfunds)if:
1. BothpartiesmutuallyassenttothefiduciarycontrolofthePrincipal.
2 Aschoolemployeeleadsthefund-raisingormaintainsthe accountingrecordsfortheorganization
(3)BoosterOrganizations
Allschool-sponsoredextra-curricularactivitiesmustbeundercontroloftheschool However,boosterorganizationsareoftenformedtosupporttheoperationsofthese activitiesinavarietyofways Whileprovidingadditionalfinancialsupportfora particularextra-curricularactivity,volunteersinBoosterorganizationsalsoenhance communitysupportthatoftenextendstobenefitallofthestudentsataschool Generally, fundsgeneratedfromactivitiesofBoosterorganizationsareconsiderednon-public funds However,fundsoftheseorganizationswillbecomepublicschoolfundsif:
1 BothpartiesmutuallyassenttothefiduciarycontrolofthePrincipal
2 Aschoolemployeeleadsthefund-raisingormaintainsthe accountingrecordsfortheorganization
InkeepingwithAthensCityBoardofEducationpoliciesandAlabamaStateLaw,SchoolRelated Organizationsmustadheretothefollowing:
1. Allmoniesreceivedmustbeindividuallyreceiptedintheaccounting software’sreceiptmoduleandturnedintotheofficewitharecapsheet.
2 Moniesturnedinwillbereceiptedintheofficeandpostedtotheclubor organization’saccountontheGeneralLedger.
3. Allpurchasesoftheclubororganizationshouldbeapprovedinaregularor specialcalledmeetingofthatbodyandenteredintotheminutesofthemeeting Print-outsofeachaccountareavailableforeachmeeting Thebalancemaybe obtainedattimesofavailability.
4. NOpurchasesinthenameoftheschoolororganizationshallbemadewithout properpurchaseorder,properlysignedbeforepurchaseismade Theschool officereservestherightfororderstobecheckedinthroughtheoffice.
5. Allpaymentsofpurchasesmustbemadebycheck. Invoicesmustbereceived fromvendorbeforepaymentismade Nocashpurchasesarepermitted
6. Allclubsandorganizationaccountsmustbepaidbyfiscalyearend. No indebtednessmaybeincurredbeyondthefiscalyearbalancewithoutwritten approvalbytheAthensCityBoardofEducation Nopurchasesmaybemadein theanticipationorexpectationsofrevenue
7. Allexpendituresmustbeforthatwhichthemoneyisraisedandinkeepingwith thepurposeandobjectivesoftheConstitutionoftheclubororganization
8 Allfund-raisingmustfollowtheFund-RaisingGuidelinesoutlinedinthe AccountingHandbook Aprojectideawithanticipatedcostshouldbedecided beforeproceeding. Itemsalesmustmeetanticipatedrevenueorbeableto accountforunsolditems.
9 Allactivitiesofeventsmustbeapprovedbythelocalprincipal
10. Gift/BenevolenceFunds
a. Gift/benevolencefundsmaybemaintainedattheschooluponapproval by theprincipal
b. Thesefundsmustfollowthesameguidelinesasotherclubsand organizations.
c Thememberswhoparticipateinthefundareresponsibleforestablishing guidelinesfortheamountofmoneycollectedandforthedisbursementof thesefunds.
VII. PAYROLL
A. TimekeepingPolicy
ClockIn/OutRequirements
Allemployeesarerequiredtoaccuratelyrecordtheirtimeworkedbyclockinginatthebeginning oftheirscheduledshiftandclockingoutattheendoftheirshifteachworkday.Thisincludes clockinginandoutformealbreaks,whereapplicable.
Failuretoclockinoroutmayresultininaccuraterecordsandcouldleadtocorrectiveaction.
MonthlyTimesheetReviewandApproval
Attheendofeachmonth,allemployeesmustreviewandelectronicallyapprovetheirtimesheets bythedesignateddeadline.Supervisorswillreviewandapprovesubmittedtimesheetsafter employeeverification.
Responsibilities
• Employeesareresponsibleforensuringtheirhoursarerecordedaccuratelyandapproved ontime.
• Supervisorsareresponsibleforreviewingandapprovingemployeetimesheetsand addressingdiscrepancies
B. PayScheduleandPayPeriods
Employeesarepaidonamonthlybasis.Thestandardpayperiodisfromthe1stthroughthe 31stofeachmonth
Full-timeemployees(includingsalariedstaffandteachers)arepaidonthelastworkingday ofthemonth
Non-full-timeemployees,includingcontractworkers,substitutes,andotherhourlyor part-timestaff,arepaidthefollowingmonthforworkperformedduringthepreviouspayperiod (1stto31st)
Example:AsubstitutewhoworksinSeptemberwillbepaidattheendofOctoberforalldays workedinSeptember
C. Confidentiality
Employeecompensationandpayrollrecordsareconfidential.Employeesshouldnotdisclose ordiscusspaydetailswithothersexceptasrequiredbylaw(e.g.,rightsprotectedunderthe NationalLaborRelationsAct).
D. SupervisorandPrincipalResponsibility:TimesheetReviewandApproval
Allsupervisorsandprincipalsarerequiredtoreviewandapprovethetimesheetsoftheirdirect reportseachmonth Thisresponsibilityisessentialforensuringaccuratepayrollprocessingand compliancewithlaborregulations.
Monthly Approval Process
● Supervisorsmustreviewallsubmittedtimesheetsforcompletenessandaccuracy, includingproperclockin/outtimesandrecordedbreaks
● Anydiscrepancies(eg excessiveovertimeorincorrecthours)shouldbediscussedwith theemployeeandcorrectedpriortoapproval.
● Timesheetsmustbeapprovednolaterthanthe3rdbusinessdayofthefollowingmonthto ensuretimelypayrollprocessing
Key Responsibilities
● EnsureCompliance:Confirmthatemployeeshaveaccuratelyrecordedalltimeworked andthattimeentriescomplywithAthensCitySchoolspolicy/proceduresandlegal requirements
● CommunicateIssuesPromptly:Addressandresolvetimesheetdiscrepancieswith employeesinatimelymanner.
● MeetDeadlines:Submitallapprovalswithinthespecifiedpayrollcalendardeadlines. Lateapprovalsmaydelaypayforemployeesandimpactfinancialreporting
● MonitorOvertime:Ensureovertimeispre-approvedandjustified,andverifythatitis recordedandpaidaccurately.
Accountability
Failuretoperformtimelytimesheetreviewsandapprovalsmayresultinpayrollerrors, complianceissues,ordelaysinemployeepay.Repeatednoncompliancemaybeaddressed throughadministrativerevieworcorrectiveaction
E. Bookkeeper/TimeManagerResponsibilities:TimesheetCorrections
Bookkeepersanddesignatedtimemanagersplayacriticalroleinmaintainingaccurateemployee timerecords.Theyareresponsibleforprocessingcorrectionstotimesheetswhenrequestedby employees.
Correction Requests
● Employeesmaysubmitcorrectionrequestsformissedclock-ins/clock-outs,incorrect hours,orothertimekeepingerrors
● Correctionrequestsmustbesubmittedinwritingorthroughthedesignatedsystem(e.g., email,timekeepingplatformrequestform).
Bookkeepers/timemanagersmustverifytherequestwiththeemployee’ssupervisorifnecessary andensurethatcorrectionsaremadeaccuratelyandpromptly.
Correction Procedures
● Allcorrectionsmustbecompletedbeforethemonthlytimesheetapprovaldeadline
● Changesshouldbedocumentedandretainedinaccordancewithrecordkeeping requirements.
● Bookkeepers/timemanagersmustensurecorrectedentriesarereflectedaccuratelyinthe payrollsystem.
Timeliness and Compliance
● Correctionsmustbeprocessedassoonaspossibleafterarequestisreceivedtoprevent payrolldelays
● Failuretomaketimelycorrectionsmayresultindelayedorinaccurateemployeepayand mayviolatelaborregulations.
● Coordination
● Workcloselywithsupervisorsandprincipalstoconfirmcorrectionsandapprovals
● CommunicateanyunresolvedissuesorirregularitiestothepayrolldepartmentorHR
F. OvertimePay
Alladministrativepersonnelareexpectedtogivedueconsiderationtoemployeeworkloadsand effectiveschedulingoftheworkday. Theresponsibilitytoseethatguidelinesarefollowedrests withprincipals,supervisorsanddirectors.
AllworkovertimemustbeapprovedbytheSuperintendentandhis/herdesignee. When possible,allworkrequiringovertimebyanemployeemustbeapprovedinadvance. All overtimepaymustbeinitialedbytheSuperintendentandprincipaland/orworksitesupervisoron themonthlypayrollform Whenpossible,anysuchapprovalforovertimeworkshallbebasedon emergencysituations. Workrequiringovertimewagesshallbekepttoaminimum. ACS BoardPolicyGALA
G. Alabama’sPaidParentalLeaveLaw(PPL)
SupportingAlabamaFamiliesandWorkforce(EffectiveJuly1,2025)
TheAlabamaPublicEmployeePaidParentalLeaveActof2025(SB199)hasbeensigned intolaw,providingcrucialpaidleavebenefitsforeligiblestateemployeesandeducators This landmarklegislationaimstosupportfamilies,improvechildandmaternalhealthoutcomes, andenhanceemployeerecruitmentandretentionacrossthestate.
Key Benefits and Provisions:
Eligibilityrequirement-musthavebeenemployedbyaLEA(LocalEducationAgency)in thelast12months
● FemaleEmployees(Birth/Stillbirth/Miscarriage):
○ Uptoeight(8)weeksofpaidparentalleave.
● MaleEmployees(Birth/Stillbirth/Miscarriage):
○ Uptotwo(2)weeksofpaidparentalleave
● AdoptiveParents(Childaged3oryounger):
○ Ifoneeligibleemployeeadopts,theyreceiveeight(8)weeksofpaidparental leave
○ Ifbothadoptiveparentsareeligibleemployees,oneparentreceiveseight(8) weeksandtheotherreceivestwo(2)weeks(parentschoosewhotakeswhich amount)
● FullCompensation:Paidparentalleavewillbecompensatedat100%ofanemployee's basesalary.
● NoUseofAccruedLeave:Thispaidleavedoesnotrequiretheuseofaccruedsickor vacationtime
● TimeframeforUse:Theleavemustbeusedwithin365daysofthequalifyingevent (birth,adoption,etc.).
● Paperwork:EmployeeseligibleforpaidparentalleavemustsubmitthePaidParental LeaveCertificationFormatleast30dayspriortotheuseofPPL;inemergencycases, theformmustbecompletedassoonaspracticable,includingsufficientdocumentationto establishaqualifyingcondition.
● Return-to-WorkRequirement:Employeesaregenerallyrequiredtoreturntoworkforat leasteight(8)weeksaftertakingleave.Exceptionsapplyforcertaincircumstances,such asserioushealthconditions.
● ConcurrencywithFMLA:Parentalleavetakenunderthisactrunsconcurrentlywith leavetakenunderthefederalFamilyandMedicalLeaveAct(FMLA),ifapplicable
Why is This Important?
● SupportsFamilies:Providesfinancialsecurityandallowsnewparentstimetobondwith theirchildren,recoverfromchildbirth,orattendtoadoptionproceedingswithout financialstrain.
● ImprovesHealthOutcomes:Researchshowspaidparentalleavecanleadtobetterhealth outcomesforbothbabiesandparents
● BoostsWorkforce:Aidsintherecruitmentandretentionofskilledpublicemployeesand educatorsbymakingAlabamamorecompetitivewithotherstatesofferingsimilar benefits
● EconomicWell-being:Easeseconomicstressfornewparentsandcanhelpmothers,in particular,remainintheworkforce.
ThislawmarksasignificantstepforwardforpublicemployeesandfamiliesinAlabama, demonstratingacommitmenttosupportingthosewhoservethestate
ContactSerenaOwsleyatCentralOfficeformoreinformationortorequesttheCertification FormforusingPPL.Serena.owsley@acs-k12.org
H. EmployeeLeaveLaws-ForAlabamaPublicSchoolEmployees
SickLeave
State laws for sick leave for employees of local boards of education are contained in Title 16, Chapter 1, Section 16-1-18.1 of the Code of Alabama (lastamendedbyActNo.2012-376).This law also covers two-year postsecondary institutions and some other agencies In addition tosick leave, this law includes provisions for on-the-job injury, vacations, and leaves of absences A summaryofthesickleaveprovisionsofthislawfollows:
(1) Thelawcoversfull-timeemployeesandadultbusdrivers
(2) Anemployeeearnsonedaypermonthofemployment.
(3) Anemployeeisallowedtoaccumulateanunlimitednumberofsickleavedays.
(4) An employee may transfer earned and unused sick leave from one employer (as defined bythislawtoincludefour-yearpublicinstitutionsofhigherlearning)toanother.
(5) Sick leave is defined as the absence from duty by an employee as a result of any of the following:
(a) Personalillnessordoctor’squarantine.
(b) Incapacitatingpersonalinjury.
(c) Attendance upon an ill member of the employee’s immediate family (parent, spouse, child, foster child currently in the care and custody of the employee, sibling);oranindividualwithaclosepersonaltie.
(d) Death in the family of the employee(parent,spouse,child,sibling,parent-in-law, son-in-law, daughter-in-law, brother-in-law, sister-in-law, nephew, niece, grandchild,grandparent,uncleoraunt).
(e) Death, injury, or sickness of another person who has unusually strong personal tiestotheemployee,suchasapersonwhostoodinlocoparentis
[NOTE: PROVISIONS FOR THE PAYMENT OF UNUSED SICK LEAVE TO THE BENEFICIARY OR ESTATE OF A DECEASED EMPLOYEE ARE CONTAINED IN §16-1-18.2].
Brief descriptions of selected legal opinions relating to sick leave are shown below Although some oftheopinionswereissuedwhenamaximumsickleaveaccumulationlimitwasineffector thelawscitedarepriortothecreationof§16-1-18.1,thelegalinterpretationsarestillapplicable.
(1) An employee may not transfer sick leave to another employee for the purpose of convertingsuchsickleaveintoretirementcredit.AGOpinion93-00270[Jun.21,1993]
(2) An employee thatholdstwodifferentfulltimepositionswiththelocalboardofeducation earnssickleaveforeachposition.AGOpinion85-00427[Jul.8,1985]
(3) Aboardofeducationhasnoauthoritytopayemployeesforunusedsickleave. AGOpinion84-00392[Aug 13,1984]
(4) An employee continues to earn sick leave while on sick leave or authorized leave with pay StateDepartmentofEducation,OfficeofGeneralCounsel[April1,1987]
(5) A board of education should enforce a policy that allows sick leave to be used only in thoseinstancesallowedbystatelaw.AGOpinion99-00208[May24,1999]
(6) A local board of education may require a doctor's excuse or other justification only if there is probable cause to believe that sick leave is being abused or misused by an employee.AGOpinion99-00208[May24,1999]
PersonalLeave
State laws forpersonalleaveforemployeesoflocalboardsofeducationarecontainedinTitle16, Chapter 8, Section 16-8-26 of the Code of Alabama (last amendedbyActNo.97-444).Thislaw also covers two-year postsecondary institutions and certain other agencies A summary of the provisionsofthislawfollows:
(1) This law covers any certificated employee and those support employees who work an averageofatleast20hoursaweek
(2) A board of education may grant up to 5 days, but not less than 2 days, ofpersonalleave eachyear.
(3) An employee is entitled to full payforatleasttwoofthepersonalleavedaysusedduring thescholasticyear.
(4) A board of education may decide to grantadditionalpersonalleavedays(nottoexceed5 days total) and may decide whether additional personal leave days are at fullpay,partial pay,orwithoutpay.
(5) Personal leave is noncumulative (unused days do not carry-forward to the next school year)
(6) A teacherorsupportemployeemayconvertunusedpersonalleavetosickleaveattheend of the schoolyeariftheunusedpersonalleavedaysarefunded(fullpayorpartialpay)by stateorlocalfunding.
(7) A teacher may choose to be paid at the end of the school year for unusedpersonalleave days at the same daily rate paid to substitute teachers if the unused personal leave days arefunded(fullpayorpartialpay)bystateorlocalfunding.
(8) A teacher or support employee cannot berequiredtodisclosetheirreasonsforrequesting personalleave.
Brief descriptionsofselectedlegalopinionsrelatingtopersonalleaveareshownbelow Although some of the opinions were issued prior to Act No. 97-444, the legal interpretations are still applicable
● A teacher who chooses to be paid for unused personal leave is to be reimbursed at the highestdailyratepaidtosubstituteteachers.AGOpinion85-00175[Jan.25,1985]
● A board of education is not required to grant the same number of personal leave daysto support employees that the local boardgrantstoteachers AGOpinion98-00175[Jun30, 1998]
● A board of education is not requiredtoreimbursesupportemployeesforunusedpersonal leavedays AGOpinion98-00175[Jun30,1998]
● Personalleavedaysareconsideredfundedeventhoughtheemployeemustpaythecostof a substitute to receive the additional personal leave days.AGOpinion98-00175[Jun.30, 1998]
● Aboardofeducationcannotdeductthecostofasubstituteatthetimepersonalleavedays areconvertedtosickleave.AGOpinion98-00175[Jun.30,1998]
● A board of education cannot create a category of bereavement leave foritsemployeesin additiontothedaysallowedforpersonalleave AGOpinion99-00020[Oct22,1998]
SickLeaveBanks
State laws for sick leave banks for employees of local boards of educationarecontainedinTitle 16, Chapter 22, Section 16-22-9 of the Code of Alabama (lastamendedbyActNo 99-581) Act No. 99-581 made significant changes in the operation of sick leave banks. Local boards of education operating sick leave banks prior to the 1999 law are required to change their policies regarding sick leave banks in order to comply with the 1999 law This law also covers two-year postsecondary institutions and other agencies. In addition to sick leave banks, this law includes provisions for the operation of catastrophic sick leave. A summary of the sick leave bank provisionsofthislawfollows:
(1) The law covers full-time and part-time employees of localboardsofeducation,Alabama Institute of Deaf and Blind, Department of Youth Services School District, Alabama
School of Fine Arts, Alabama High School of Mathematics and Science, two-year postsecondaryinstitutions,andAlabamaA&MUniversity.
(2) Upon the request 10% or more of its full-time certificated and full-time support personnel, a local board of education will establish a sickleavebankplanforeachofthe twogroupseitherjointlyorseparately.
(3) Employees of the local boardofeducationwillvotebysecretballottodeterminewhether tohaveajointsickleavebankortohaveseparatesickleavebanks.
(4) Eachsickleavebankwillhaveasickleavebankcommitteeconsistingoffiveemployees.
(5) The local superintendent will appoint an employee (to be approved by thelocalboardof education)toserveasonesickleavebankcommitteemember
(6) The members of each sick leave bank will elect(bysecretballotatthebeginningofeach scholastic year) four of its members to serve a one year term on the sick leave bank committee Nomembercanserveonthecommitteeforlongerthan5years
(7) Thesickleavebankcommitteewillwritetheguidelinesfortheoperationofthesickleave bank.
(8) The sick leave bank committee may adopt appropriate and beneficial guidelines in addition to the regulations contained in Section 16-22-9, if the additional guidelines do notconflictwiththissectionofthelaw.
(9) The guidelines developed by the sick leave bank committee must contain a provision whether or not to allow employees, whohavepreviouslyfailedorrefusedtojointhesick leave bank, the option to join the sick leave bank upon the deposit of the prerequisite numberofsickleavedays
(10) The guidelines developed by the sick leave bank committee must establish an equal number of sick leave days (not to exceed five days) for deposit by each participating employeeinordertobecomeamemberofthesickleavebank.
(11) Theguidelinesdevelopedbythesickleavebankcommitteearetobeapprovedbyasecret ballotvoteoftheparticipatingmembersofthesickleavebank.
(12) The sick leave bank committee will develop the forms and administrativeproceduresfor thesickleavebank
(13) Thesickleavebankcommitteewillinvestigateanyallegedabuseofthesickleavebank.
(14) SickleavedayscanonlybeusedforthereasonsstatedinSection16-1-18.1.
SickLeaveBanks(continued)
(1) Employeemembershipinthesickleavebankisvoluntary.
(2) The revised law contains a provision that allows a new employee of a local board of education to join the sick leave bank at the beginning of employment If the new employee does not have the required number of sick leave days to join the sick leave bank, the appropriate number of sick leave days will be credited (advanced) to the new employee as the deposit to join the sick leave bank (The credit balance will be reduced by one day each month as the sick leave days are earned by the employee After the credit balance is reduced to zero, sick leave days earned by the employee will be used to repay any outstanding loan to the sick leave bank )
(3) A participating member of a sick leave bank whose sick leave has been exhausted may borrowdaysfromthesickleavebank.
(4) An employee cannot owe more than 15 days to the sick leave bank, unless over 50 percentofthemembersofthesickleavebankvotetoextendthelimit
(5) Days are to be repaid to the sick leave bank by the borrowing member monthly, as the sickleavedayisearnedeachmonthbytheemployee.
(6) Upon the resignation or termination of an employee who owes days to the sick leave bank, the value for each oftheoweddayswillbedeductedfromthefinalpaycheckatthe employee'scurrentdailyrateofpay
(7) Upon the transfer of a sick leave bank member, the days the employee has on depositin thesickleavebankarewithdrawnfromthebankandtransferredwiththeemployee.
(8) Upon the retirement of a sick leave bank member, the days the employee has on deposit in the sick leave bank are withdrawn from the bank and made accessible for retirement credit.
[NOTE: ALTHOUGH THIS ACT APPEARS TO INCLUDE PART-TIME EMPLOYEES AS ELIGIBLE TO JOIN THE SICK LEAVE BANK, THE PROVISIONS FOR SICK LEAVECONTAINEDIN§16-1-18.1EXCLUDEPART-TIMEEMPLOYEES.]
Brief descriptions of selected legal opinions relating to sick leave banks are shown below. Although some of the opinions were issued prior to Act No. 99-581,thelegalinterpretationsare stillapplicable
(1) A member of a sick leave bank can give only the number of days to the sick leavebank allowedbylaw.AGOpinion2000-200[August2,2000]
(2) If the final paycheck doesnotcoverthevalueofthedaysowedtoasickleavebankwhen the employee leaves the school system, the local board of education must exercise due diligence and appropriate procedures tocollectthedebt.Ifthedebtcannotbecollected,it becomesalosstothesickleavebank AGOpinion86-00024[October24,1985]
CatastrophicSickLeave
State laws for catastrophic sick leave foremployeesoflocalboardsofeducationarecontainedin Title 16, Chapter 22, Section16-22-9oftheCodeofAlabama(lastamendedbyActNo 99-581)
This law also covers two-year postsecondary institutions and other agencies. In addition to catastrophic sick leave, this law includes provisions for the operation of sick leave banks. A summaryofthecatastrophicsickleaveprovisionsofthislawfollows:
(1) The law covers full-time and part-time employees of localboardsofeducation,Alabama Institute of Deaf and Blind, Department of Youth Services School District, Alabama School of Fine Arts, Alabama High School of Mathematics and Science, two-year postsecondaryinstitutions,andAlabamaA&MUniversity.
(2) An employee must be a member of a sick leave bank to donate or receive catastrophic sickleavedays
(3) A catastrophic illness is defined as “Any illness, injury, or pregnancy or medical condition related to childbirth, certified by a licensed physician which causes the employee to be absent from work for an extended period of time ”
(4) Each sick leave bank committee is responsible for writing guidelines and administrative proceduresforcatastrophicsickleave.
(5) An employee mustexhaustallsickandpersonalleavedaysbeforeusingcatastrophicsick leavedays
(6) An employeemustborrowandutilizedaysfromthesickleavebank(uptoamaximumof 15days)beforebeingeligibletousecatastrophicsickleavedays.
(7) Donatedcatastrophicsickleavemaybeusedtorepaydaysowedtoasickleavebank
(8) Sick and personal leave days earned while the employee is utilizing catastrophic sick leavedaysmustbeexhaustedbeforecontinuingtheuseofcatastrophicsickleavedays.
(9) Anemployeemayusecatastrophicsickleavedaysforacatastrophicillnessforhimselfor herself or for the following covered persons: parent, spouse, child, foster child currently
in the custody and care of the employee, sibling, or an individual with a close personal tie
(10) A sick leave bank member may donate a specific number of days (not to exceed 30sick leave days) to a sick leave bank for a specific employee to use against a catastrophic illness.
(11) The employee donating sickleaveforacatastrophicillnessdoesnothavetobeamember ofthesamesickleavebankastherecipientemployee.
(12) The employeedonatingsickleaveforacatastrophicillnesscannotberequiredtodonatea minimumnumberofdays
(13) The donated catastrophic sick leave days revert to the donating employee only if the recipientemployeedoesnotuseallofthedonateddays.
(14) The sick leavebankcommitteewilladoptguidelinesforrevertingunuseddonateddaysto theemployeeswhodonatedthedays
[NOTE: ALTHOUGH THIS ACT APPEARS TO INCLUDE PART-TIME EMPLOYEES AS ELIGIBLE TO RECEIVE OR DONATE SICK LEAVE DAYS, THE PROVISIONS FORSICKLEAVECONTAINEDIN§16-1-18.1EXCLUDEPART-TIMEEMPLOYEES.]
Abriefdescriptionofalegalopinionrelatingtocatastrophicsickleaveisshownbelow:
(1) State laws do not contain a limitation on the number of catastrophic sick leave daysthat an employee can receive by donations from other sick leave bank members State DepartmentofEducation,OfficeofGeneralCounsel[December13,2000]
On-the-JobInjury
State laws for on-the-job injury for employees of localboardsofeducationarecontainedinTitle 16, Chapter 1, Section 16-1-18.1 of the Code of Alabama (last amended by Act No. 2001-671). This law also covers two-year postsecondary institutions and some otheragencies.Inadditionto on-the-job injury,thislawincludesprovisionsforsickleave, vacations,andleavesofabsences A summaryofthe on-the-job injury provisionsofthislawfollows:
(1) Thelawcoversfull-timeemployeesandadultbusdrivers
(2) An on-the-job injury is any accident or injury to the employee occurring during the performance of duties (or when directed or requested by the employer to be on the property of the employer), which preventstheemployeefromworkingorreturningtohis orherjob
(3) Within 24 hours after occurrence of the injury, the employee must make proper notification of the injury to the local superintendent of education (or school principal, if applicable)inaccordancewiththenotificationproceduresofthelocalboardofeducation
(4) In the event the employee is clinically unable to report the injury, the notification procedures of the local board of education shall permit the reporting of the injury by anotherpersonwhoisreasonablyknowledgeabletomakethenotificationoftheinjury
(5) The local board of education will establish procedures and forms for notification of on-the-jobinjuries.
(6) Within30calendardaysofnotificationoftheinjury,thelocalsuperintendentofeducation (or designee) will inform the employee injured on the job about the local board of education's approved policies for on-the-job injuries and the employee's rights torequest reimbursementfromtheStateBoardofAdjustment.
(7) The local board of education may require medical certification from the employee's physician that the employee was injured and cannot return to work as a result of the injury
(8) The local superintendent of education may require a second opinion from another physicianattheexpenseofthelocalboardofeducation.
(9) The local board of education may require a statement from the physician that there is a reasonableexpectationthattheemployeewillbeabletoreturntowork.
(10) Ifthelocalsuperintendentofeducationdeterminesthattheemployeehasbeeninjured on the job and cannot return to work as a result of the injury, the employee's salary and benefits will continue up to 90 working days consistent with the employee's injury and absencefromworkresultingfromtheinjury.
(11) Sick leave days will not be deducted for the days the employee is paid for an absence approvedforon-the-jobinjurypay
(12) A local board of education may adopt apolicytoextendthe90-dayperiodforon-the-job injuries.
(13) A local board of education may request reimbursement for the cost of substitutes forthe employee injured on the job. The reimbursement request is limited to 90 days for each approved on-the-jobinjuryatthedailysubstituterate(currently$60)fundedintheannual budget act The State Department of Education will reimburse the local board of education if the Legislature provides funds for the reimbursement in the annual budget act.
(14) The employee may file for reimbursement with the State Board of Adjustment for unreimbursed medical expenses and costs incurred as a result of an on-the-job injury Reimbursement to the employee shall be determined by the Board of Adjustment's policies,rules,andregulations.
LeavesofAbsences
State laws forpaid leaves of absences foremployeesoflocalboardsofeducationarecontainedin Title 16, Chapter 1, Section 16-1-181 of the Code of Alabama (last amended by Act No 2001-671) This law also covers two-year postsecondary institutionsandsomeotheragencies In addition to paid leaves of absences, this law includes provisions for sick leave, vacations, and on-the-job injury. Provisions for unpaid leaves of absences forteachersarecontainedinTitle16, Chapter 24C, Section 16-24C-13 of the Code of Alabama A summaryoftheprovisionsofthese lawsfor leaves of absences follows:
(1) Full-timeemployeesandadultbusdriversmaybepaidfor leaves of absences.
(2) The local board of education may provide paid leaves of absences for training while schoolsareinoroutofsession.
(3) The local board of education may provide paid leaves of absences whenapprovedbythe StateBoardofEducationasbeneficialtothestate'seducationalobjectives
(4) The local board of education may provide a paid leave of absence when theemployeeis absentforanunavoidablecause(otherthansickness)whenschoolisinsession.
(5) The payforanabsenceresultingfromanunavoidablecauseotherthansicknesscannotbe foralongertimethanoneweekduringascholasticyear
(6) The local board of education may grant an unpaid leave of absence for good cause to a teacherforaperiodofoneyear.
(7) The local boardofeducationmayextendtheunpaid leave of absence foravalidreasonto theteacherforoneadditionalyear.
(8) The unpaid leave of absence granted by the local board of education will not impair the continuingservicestatusoftheteacher.
Abriefdescriptionofalegalopinionrelatingtoapaid leave of absence isshownbelow:
● An employee continues to earn sick leave while on sick leave or authorized leave with pay StateDepartmentofEducation,OfficeofGeneralCounsel[April1,1987]
Vacations
State laws forpaidvacationsforemployeesoflocalboardsofeducationarecontainedinTitle16, Chapter 1, Section 16-1-18.1 of the Code of Alabama (lastamendedbyActNo.2001-671).This law also covers two-year postsecondary institutions and some other agencies. Inadditiontopaid vacations, this law includes provisions for sick leave, paid leaves of absences, and on-the-job injury Asummaryofthevacationleaveprovisionsofthislawfollows:
(1) Thelawcoversfull-timeemployeesandadultbusdrivers.
(2) The local boardofeducationmayadoptpoliciesandprocedurestoprovidepaidvacations toemployees
Abriefdescriptionofalegalopinionrelatingtoapaidvacationisshownbelow:
● An employee continues to earn sick leave while on sick leave or authorized leave with pay.
StateDepartmentofEducation,OfficeofGeneralCounsel[April1,1987]
MilitaryLeave
State law for paid military leave for employees of local boards of educationiscontainedinTitle 31,Chapter2,Section31-2-13oftheCodeofAlabama
[Congress provided clear protection for all members of the uniformed services, including non-career National Guard and Reserve members, with the October 1994 passage of the Uniformed Services Employment and Reemployment Rights Act USERRA, Chapter 43 of Title 38, U. S. Code. No law, policy, practice,etc.thatwoulddiminishtherightsestablished in USERRA takes precedence over the provisions of USERRA. USERRA does not supersede, nullify, or diminish any law, policy, practice, agreement, or contract that providesgreaterrightsorbenefitstoservicemembers.]
(1) Employees are provided pay for time away from work for federal military leave for no morethan168workinghourspercalendaryear.
(2) Employees are provided pay for time away from work for state military leave (calledby the Governor to duty in the active service of the state) for no more than 168 working hoursatanyonetime.
(3) Employees on paid or unpaid militaryleavecontinuetoaccumulateservicecreditforany seniority, status, and rate of pay theemployeewouldhaveobtainedhadtheemployeenot takenmilitaryleave.
Additional state laws providing payment for employees of local boards of education called into active military service during the war on terrorism are contained in Title 31, Chapter 12, of the Code of Alabama. (See Military Leave Differential Pay)
Brief descriptions of selected legalopinionsrelatingtomilitaryleaveareshownbelow.Although some of the opinions were issued prior to Act No. 95-256, the legal interpretations are still applicable
(1) A local board of education may not require the employee to schedule military leave so that it does not interfere with the school year or duties of the employee AG Opinion 86-00174[March4,1986]
(2) A local board of education may not restrict the taking of military leave for non-required dutyortraining AGOpinion86-00174[March4,1986]
(3) A local board of education may not condition continued employment on the employee’s foregoingmilitaryleave.AGOpinion90-00318[June28,1990]
(4) A local board of education may not deduct an amount equivalent to the compensation earned from the military during the time the employee is on military leave AG Opinion 90-00318[June28,1990]
(5) Military leave, paid or unpaid, counts as time spent on the job for any calculation, determination, promotion, orotherdecisionthatisbaseduponlengthofemployment AG Opinion99-00240[July7,1999]
(6) A local board of education cannotinterferewithanyemployee’srighttojointhereserves or guard or interfere with the employee’s membership in the reserves or guard AG Opinion2002-090[December11,2001]
MilitaryLeaveDifferentialPay
State law for military leave differential pay for employees of local boards of education, called into active service during the war on terrorism, is contained in Title 31, Chapter 12, Sections 31-12-1through31-12-10oftheCodeofAlabama(ActNo.2002-430).
[Congress provided clear protection for all members of the uniformed services, including non-career National Guard and Reserve members, with the October 1994 passage of the Uniformed Services Employment and Reemployment Rights Act USERRA, Chapter 43 of Title 38, U. S. Code. No law, policy, practice,etc.thatwoulddiminishtherightsestablished in USERRA takes precedence over the provisions of USERRA. USERRA does not supersede, nullify, or diminish any law, policy, practice, agreement, or contract that providesgreaterrightsorbenefitstoservicemembers.]
(1) An employee called into active service of the U. S. armed forces during the war on terrorism (which began September 11, 2001) is entitled to compensation from the local board of education if the basic pay for active military service is less than the salary the employeewouldreceiveifstillworkingfortheboard.
(2) For purposes of calculating the military leave differential pay, the board salary includes supplements, pay raises,andsalaryschedulestepincreasestheemployeewouldreceiveif notcalledintoactiveservice.
(3) The Alabama Adjutant General will determine if the active military service qualifies for militaryleavedifferentialpay
(4) The employeeisnotduethemilitaryleavedifferentialpayforanydaysthattheemployee receives full pay from the school board for accrued vacation leave or the 21-day annual militaryleavepay
(5) Military leave differential pay is not subject to employer or employee TRS or FICA matching.
(6) The employee does not earn sick leave or vacation leave for the days the employee receives the military leave differential pay. However, if the school board uses length of service to determine personal leave or vacation days, the time spent on active duty militaryservicecountsasservicecreditasiftheemployeeisstillon-the-job.
Brief descriptions of selected legal opinions relating to military leave differential pay areshown below.
(1) Military pay in Act No 2002-430 means basic pay and does not include special and incentive pays, allowances or other fringe benefits. AG Opinion 2002-270 [June 26, 2002]
(2) Under federal law, it is illegal for an employer to require an employee to take vacation, annual, or similar paid leave for the performance of military duty. Annual (or vacation) leave taken voluntarily by the employee because he or she felt that his or her personal, family, and financial circumstances required him or her to take leave shall be restored pursuant to Act No. 2002-430. Oncetheservicememberhashadleaverestoredonetime, he or she is entitled to no subsequent restoration in the event the reservist againusesthe leavethatwasrestored AGOpinion2002-270[June26,2002]
(3) Sick leave taken for authorized sick leave purposes before the employee’s departure for active duty could be eligible for restoration pursuant to Act No. 2002-430. However, accrued sick leave cannot be used while the employee is on military leave AG Opinion 2004-029November26,2003
I. EmployeeGifts
AthensCitySchoolemployeesaretofollowBoardPolicyGAJBwhenreceivinganypersonal gifts:
USEOFOFFICEFORPERSONALGAINORGIFTSTOPERSONNEL
AllBoardpersonnelarepublicemployeesandareexpectedtocomplywiththeAlabamaEthics Lawprohibitinguseoftheemployee’sofficialpositionorofficetoobtainpersonalgainfor himselforherselforfamilymemberunlesstheuseorgainisotherwisespecificallyauthorizedby law
Publicemployeesmayacceptoccasionalgiftsfromstudentsandothermembersofthepublicif thegiftsareinaccordancewiththeAlabamaEthicsLawandotherapplicablelaw. Employees shallnotsolicitanygift,directlyorindirectly,orparticipateinthecollectionofanydonation towardanygifttobegiventoorreceivedbytheemployee Forexample,noteachercansolicit giftsfromstudentsintheirclassortheirparents,orinitiatetheideaofgiftgiving,whichwould beauseofofficialpositionforpersonalgain. Nopublicemployeeorpublicofficialcansolicitor receiveanythingatallfromanybodyforthepurposeofcorruptlyinfluencingofficialaction(for example,ateachermaynotreceiveagiftinexchangeforabettertestgrade).
Subjecttotheaboverestrictions,occasionalorseasonalgiftstoateacherorotherpublic employeemaybegivenandreceived Likewise,forexample,teachersandotherpublic employeesmayreceivegiftsorgiftcardspurchasesfrompolleddonationswithinaclass,team, orotherschoolorganizationorgivenbyemployees,etc. Absentadditionalfactsindicating otherwise,giftswithavalueoftwenty-fivedollars($2500)orlessperoccasion(oranaggregate of$50orlessinacalendaryear)arepresumednottobeaviolationofthelawbytheAlabama
EthicsCommissionassuchgiftsaredeemedtobedeminimisandarepresumednottobegiven forthepurposeofinfluencingofficialactions. Donorswhochoosetocoordinatepooled donationstomakealargergiftfromagroup,shouldrequestthatallindividualdonationsbemade inanamountoftwenty-fivedollars($25.00)orlessinordertosafeguardagainstsuchdonations violatingtheEthicsLaworbeingfinanciallyburdensome.
Publicemployeesmaynotuseschoolfundstopurchasegiftsforotherpublicemployees Public employeesmayacceptgiftsfromotherpublicemployeeswhentheyaregivenonavoluntary basis,butonlytotheextentpermittedbytheAlabamaEthicsLaw. Undernocircumstances shouldanemployeewithadministrative/supervisoryauthorityoveranotheremployeesolicita personalgift,honorarium,etc fromsaidperson
Publicemployeesshallnotacceptpersonalgiftsfromoutsideagenciesorindividualsthatarea resultoforapreconditiontobusinesstransactionsbetweentheschoolsystemandsaidagencyor individual Giftsorrewardsgivenbybusinessagenciesasaresultofschool-relatedbusiness transactionsshallbecomethepropertyoftheschoolorschoolsystem
ThispolicyisintendedtobecompliantwiththeprovisionsoftheAlabamaEthicsLaw. Tothe extentthattheAlabamaEthicsLawisamendedortheEthicsCommissionissuesadditional guidancethatmaybeinconflictwiththispolicy,employeesareexpectedtogiveprecedenceto compliancewithapplicablelawandEthicsCommissionadvisoryopinions. Nothinginthis policyshouldbeconstruedtocreaterestrictionsongiftsbeyondthosethatarespecifically providedforbylawortoallowconductspecificallyprohibitedbylaw
SOURCE: AthensCityBoardofEducation,Athens,ALADOPTED: August15:1994; REVISED:June5,2008;REVISED:December12,2017LEGALRED.:Ala.Code16-11-9 (1975);Ala Code36-25-1,etseq (1975);AlabamaEthicsCommissionOp 20016-3
VIII.STATEINSTRUCTIONALSUPPORTFUNDS
A. BudgetingRequirements
ClassroomInstructionalSupport(CIS)includesthefollowingstatefunds:
● LibraryEnhancement
● ProfessionalDevelopment
● Technology
● CommonPurchases(iffunded)
Each school will have a budget committee which consists of four teachers and the principal (or designee). Teachers should be elected annually by secret ballot vote of the teachers at the school The budget committee will propose a budget for the classroomsupportcategories–library enhancement, professional development, technology, and common purchases. The committee will electachairandamemberasasecretarytokeepminutes.
The professional development and technology budgets must be consistent with the latest plans submitted to the Alabama State Department of Education. Library enhancement budgets will be developed in consultation with the school’s media specialists. Although the teachers vote on how library enhancement allotments are to be spent, the media specialist can only offer advice to the budget committee Be aware there are twostatelawsthatstatethesefundsareforthelibrarymedia centerandnottheclassroom.
Budget forms and instructions will be provided to you by the Central Office Finance Department prior to the start of the new year The return due date willbeprovidedbytheCentralOfficeatthis time.
The proposed budgets will be submitted to teachers at an annual meeting at the start of the school year. Teachers will have at least two (2) work days to review the proposed budgets. The teacher will vote on the proposedbudgetsbysecretballot Asigninsheetmustbekeptandmustmatchthe numberofvotessubmitted.
A majority vote of the teachers voting at the school is required before any part of the proposed budget is implemented Aproposedbudgetthatisnotapprovedisreturnedtothebudgetcommittee for reformulation, taking into consideration the teachers’ recommendations at the annual meeting Therevisedbudgetproposedbythebudgetcommitteewillbesubmittedtoasecretballotvoteofthe teachers. If the revised proposed budget is not approved by a majority vote, the process will continueuntilabudgetisapproved
A report of the approved budget, utilizing SDE forms will be submitted to the Chief Financial Officer along with copies of the sign in sheets, votes, and committee minutes. Your bookkeeper should keep copies as well Youwillbenotifiedwhenyourbudgetisapprovedbythecentraloffice andatthattimeyoucanstartspendingfunds
Maintain all budget committee minutes, proposed budgets, revised proposed budgets, secretballots for budget committee memberselection(andsigninsheets),eachproposedbudgetandeachrevised budget as well as final budgetsecretballots(andsigninsheets) Thisinformationshouldbekeptat yourschoolfortwo(2)yearsfollowingthefiscalyearoftheelection.
B.StudentMaterialsPurchases
Instructionalsupplyfunds(stateallocation)appropriatedbythestatelegislatureprovidesmoniesfor thepurchaseofinstructionalsuppliesandmaterialsforeachteacheringradesK-12. Thesefundsare allocatedforallteachers,administrators,counselorsandmediaspecialistsemployedotherthanthose employedbyFederalPrograms
Instructionalsupplyfundsshallbeexpendedonlyforthepurchaseofinstructionalsupplies,materials andinstructionalequipmenttoconducttheinstructionalprogramintheclassroom. Technologyitems purchasedforinstructionalpurchases,suchasprintersandtoner,areallowed. Fundsshallnotbe expendedforjanitorialorfirstaidsupplies
Instructionalsupplyfundsaretobeexpendedonbehalfofstudentsataspecificschoolteachingunit andarenottransportablewiththeteacheriftheteacheristransferredtoanothergradelevelatcurrent schooloriftransferredtoanotherschool.
Recordsofexpendituresofthesefundswillbeauditedannuallytoassurethatfundsarespentin accordancewiththelaw. Teachersandprincipalsshouldusecautioninexpendingsuchfundsto avoidbeingchargedbackforcertainitems.
(1) InstructionalmoniesallocatedforclassroomusewillbeavailableOctober1
(2) Thesefundscanbeexpendedintwoways Teachersmayusetheinstructionalcreditcardor purchaserequisitionsystem. Itistheteacher’sresponsibilitytomakesurethattaxisnotaddedat thetimeofpurchase. Iftaxischarged,itwillbetheteacher’sresponsibilitytopayforanytaxor haveanewtax-freereceiptproducedbythevendor
(3) Ifutilizingtherequisitionsystem,therequisitionmustbeapprovedbytheprincipalanda purchaseorderissuedbyCentralOfficepriortopurchasesbeingmade. Purchaseorderswillnot beissuedforlessthan$1500 Receivingcopiesofthepurchaseordershallbesubmittedtothe bookkeeperassoonasthepurchasesarereceivedtoensurepaymentismadeinatimelymanner.
(4) PurchasecardswillbeavailableforuseuntilthedateassignedbytheCentralOfficeFinance Departmenttoensureallitemspurchasedarereceivedpriortothelastdayofschool Remember youmayusetherequisitionsystemafterinstructionalcardsareturnedin.
(5) InstructionalmoneymustbespentbySeptember30.Anymoneyleftinyourinstructional accountwillbereturnedtotheStateDepartment.
(6) Anadequatesystemofrecordkeepingatthelocalschoollevelmustbemaintainedandcompared withCentralOfficerecordstoensureinstructionalfundsdonotexceedStateallocations. Total purchasesshallundernocircumstancesexceedtheamountallocated.
AllowableExpenditures:
● TVsandmediadevicesusedintheclassroom(andcounselor’soffice)forinstructional purposes,andthestands,cartsandcabinetsusedtoholdandstorethem.
● Computersandperipheralsusedintheclassroom(orcounselor’soffice)forinstructional purposes,ifconsistentwiththetechnologyplan. Alltechnologypurchases(includingTVs) shouldbevettedbythecentralofficetechnologydepartmentbeforemakingthe purchase.
● Filecabinet,plasticstoragecontainers,andshelvesusedtostoretestsandinstructionalitems intheclassroom.
● Black-outshadesforclassroom
● Rugforkindergartenclass(rugcanbepurchasedifthestudentssitonitduringinstructional time)
● Refrigeratortostorebiologyandchemistrysupplies(nottostoreastudentorteacherlunch)
● Surgeprotector/powerstrip/chargingcordsforinstructionalequipment
● Classroombulletinboardmaterials
● Classroombannersandposters
● Cannedairsprayforkeyboards
● Batteriesforinstructionalmedia
● Inkcartridgesforclassroomprinters
● Educationalapps(checkwithcentralofficetechnologybeforemakingpurchase)
● Academicincentiveitems
● Flashdrives
*QuestionableExpenditures:
● Studentdesk
● Faxmachine
● Candy
● Tissueandhandsanitizer
● Classroomsink
UnallowableExpenditures:
● Teacherchair
● Fieldtripcosts,suchasbusrental,food,admissioncharges,etc
● Membershipduestoanyorganizationorassociation
● Registrationfeesandotherconferenceexpenses
● Extra-curricularactivityexpenses
*Teachersshouldbeabletosupplyalessonplanthatprovidesdocumentationofthepurchase ofanythingthatisconsideredtobeaninstructionalexpense.Teachersmaybeaskedtodothis withquestionablepurchases.
