GRAND PRAIRIE ISD BUSINESS OPERATIONS HANDBOOK Activity

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2016-2017

GRAND PRAIRIE ISD BUSINESS OPERATIONS HANDBOOK

●Activity Accounting ● Purchasing ● Finance ● Payroll T A B L E O F C O N T E N T S

Employee Written Acknowledgment ...... 6

Purpose ...... 7

Account Code Overview ...... 8

Budget Codes...... 8

Financial Accountability System Resource Guide ...... 8

ACCOUNT CODE STRUCTURE ...... 8

Fund Code ...... 8

Function Code...... 8

Frequently Used Budget Codes by Grand Prairie ISD ...... 9

Function 11- Instruction (classroom/teacher) ...... 9

Function 12- Instructional Resources and Media Services (Library)...... 9

Function 13- Curriculum Development & Instructional Staff Development ...... 9

Function 21- Instruction Leadership (Facilitators)...... 9 … Function 23- School Leadership (Principal/Secretary)...... 10

Function 31- Guidance, Counseling and Evaluation Services (Counseling) ...... 10

Function 32- Social Work Services (Social Workers and Truancy Officer) ...... 10

Function 33- Health Services (Nurse)...... 10

Function 34- Student (Pupil) Transportation ...... 11

Function 36- Extracurricular Activities ...... 11

Function 41- General Administration (Education Center) ...... 11

Function 61- Community Services (Adult/Parenting Classes)...... 11

Object Code...... 11

Frequently used Object Codes used by Grand Prairie ISD...... 12 6200’s Professional and Contracted Services ...... 12

6219 Professional Consulting Services...... 12

Rev. Oct 2016 GPISD Business Operations Manual 6249 Contracted Maintenance and Repair ...... 12

6291 Consulting Services ...... 12

6299 Miscellaneous Contracted Services ...... 12

6300’s- Supplies and Materials ...... 12

6321 Textbooks ...... 12

6329 Reading materials ...... 13

6339 Testing materials ...... 13

6397 Furniture and Technology equipment (less than $5000) ...... 13

6399 General Supplies ...... 13

6411 Travel and Subsistence- Employee only ...... 13

6412 Travel/subsistence- Students...... 13

6494 Reclassified Transportation Expenditures/Expenses ...... 13

6495 Membership Dues...... 14

6499 Miscellaneous Operating Costs ...... 14

6600’s- Capital Outlay ...... 14

6639 Furniture, Equipment and Software ...... 14

Sub-Object ...... 14

Organization ...... 14

Fiscal Year ...... 15

Program Intent ...... 15

Local Option ...... 15

HB 3646 Changes to Activity (Public) Funds Spending ...... 16

Meals and Snacks ...... 16

Staff Development and District Meetings ...... 16

District Guidelines for light meals...... 17

Appreciation Luncheons...... 17

Rev. Oct 2016 GPISD Business Operations Manual Gifts to Employees or Community Members ...... 18

Gifts to Students ...... 18

Budget Transfers and Budget Revisions...... 19

Grants Management Manual ...... 20 .. Activity Overview ...... 21

General Information...... 21

Fund 461 – Campus Activity Fund ...... 21

Fund 865 – Student Activity Fund ...... 21 .. Fund 895 – Agency Fund ...... 22

Purchasing Overview ...... 23

Purchasing Mission Statement ...... 23

Goals ...... 23

Objectives...... 23

General Information...... 23

Grand Prairie ISD Travel Manual ...... 24

Purpose...... 24

Fixed Asset/Inventory Procedures ...... 25

Purpose...... 25

Procedures...... 25

Responsibility...... 25

Addition of Fixed Asset...... 26

Rev. Oct 2016 GPISD Business Operations Manual

Employee vs. Independent Contractor ...... 38

Common Law Rules ...... 38

Independent Contractor ...... 38

Employee (Common-Law Employee) ...... 38

2016-2017 GPISD Business Operations Contact Information ...... 39

Accounts Payable I Receivable- Additional Information ...... 40

Invoice Processing ...... 40

Payroll Items...... 41

2016-17 monthly Pay Schedule/Bi-Weekly/Hourly Pay schedule ...... 41

Grand Prairie ISD Pre-Approval for Supplemental Pay ...... 41

Authorized Pay Rates...... 41

Grand Prairie ISD Supplemental Pay Time Sheet ...... 41

Additional information within Business Operations ...... 41

GPISD Mail Guidelines Records Management ...... 41

DISPOSAL OF EXTRA-CURRICULAR AND CO-CURRICULAR UNIFORMS...... 41

Custodial “After Hour Request” Approval ...... 42

Field Trip Procedures ...... 43

Chaperones ...... 44

Cash Management……………………………………………………………………………………………..…...…………44

Rev. Oct 2016 GPISD Business Operations Manual E M P LO YEE W R I TT E N A CKNO WL ED GMENT

Name

Campus / Department

I hereby acknowledge access to the Grand Prairie ISD Business Operations Handbook. I agree to read and abide by the policies and procedures outlined in this handbook.

Failure to comply with District Purchasing Policies and Procedures will be met with administrative actions.

The information in this handbook is subject to change. I understand that changes in District policies may supersede, modify, or eliminate the information summarized in this manual. As the District provides updated policy information, I accept responsibility for reading and abiding by the changes.

I understand that no modifications to contractual relationships or alterations of at-will relationships are intended by this manual.

Signature Date

Note: Sign, date and forward the completed document to the Appropriate Principal/Director

Rev. Oct 2016 GPISD Business Operations Manual P U R P O SE

The Grand Prairie ISD Office of Business Operations is responsible for managing the financial resources of the District to ensure student success through engaging learning experiences, collaborative leadership, and a focus on maximizing student achievement. To achieve this mission, the GPISD Office of Business ensures every decision aligns with the District’s vision statement and The 6 Plays of Grand Prairie Schools.

This Business Operations Handbook is written to ensure the processes and guidelines of this department are aligned with the District’s vision and 6 Plays and demonstrate the department’s commitment to excellence in financial management, customer service, and financial transparency for staff and all stakeholders in GPISD.

Rev. Oct 2016 GPISD Business Operations Manual A C C O UN T C O DE O VE R VI E W

The Texas Education Agency has developed a standard fiscal accounting system to be used by Texas school districts. While the major purpose of this standard accounting system is compliance with the law, it was also designed to serve as a basic management tool for use in recording, controlling and reporting the financial activities of the District. The major component of this accounting system is a twenty (20) digit code structure. Within this code structure, fifteen (15) digits are required to be used for state reporting purposes. The remaining five (5) digits may be used at local option. The accounting code structure the District is currently using is illustratedbelow. For more information please visit Texas Education Agency website.

B U D GE T CO D E S

It is the campus/department responsibility to ensure the correct budget codes are used when entering a requisition. In order to process Purchase Orders in a timely manner, the correct budget codes must be used when the requisition is entered. A requisition that contains the wrong budget code will not be approved until the budget code is corrected. A comment from the Purchasing Department will be entered on the requisition whenever an incorrect budget code is identified. If questions arise regarding which budget code to use, contact: [email protected] or [email protected] in the Purchasing Department for assistance.

F I N A N C I A L A C C O UN T AB I L I T Y SY ST E M R E S O UR C E G UI DE

A C C O UN T COD E S T R UC TU R E

xxx xx xxxx xx xxx x xx xxx

Fund Function Object Sub Organization Fiscal Program Owner Object YR Intent Code

F U N D CO D E The first set of digits in the line code (EX.199, 211, 461) A mandatory 3 digit code is to be used for all financial transactions to identify the fund group and specific fund.

F U NCTI ON COD E The second set of digits in the line code (EX. xxx-11, 13, 23)

Rev. Oct 2016 GPISD Business Operations Manual

A mandatory two digit code applied to expenditures that identify the purpose of the transaction. The most often used function codes with a brief explanation is explained in the Purchasing Manual (see Budget Codes)

F R E Q U E N TL Y U SE D B UD G E T C OD E S B Y GR A ND P R A I R I E I S D

F U N C T IO N 1 1 - I N ST R U C T I O N ( CL A S SR O OM / T E AC H E R ) This function includes expenditures for direct classroom instruction and other activities that deliver, enhance or direct the delivery of learning situations to students. Costs include instructional supplies including but not limited to classroom supplies, grade books, grade book software, licensing fees, report cards, student handbooks, testing materials for tests developed and administered by teachers, graduation expenses, field trips, band instruments, student handbooks, speech, occupational and physical therapy services, and professional and contracted services, supplies and materials, furniture and equipment directly related to instruction, and other related costs.

F U N C T IO N 1 2 - I N ST R U C T I O N A L R E SO U R C E S A ND M ED I A S E R V IC E S ( L I B R A R Y )

Expenditure that are directly and exclusively used for establishing and maintaining libraries and other facilities pertaining to educational resources, and resource centers dealing instructional materials and media. Costs include the purchasing of library books, selecting, preparing, cataloging and circulating books and other printed materials, supplies for repairing books or other media materials, making available videos, filmstrips, tapes, TV programs, CD/DVD disks and similar materials that are maintained by a library or resource center.

F U N C T IO N 1 3 - C UR R I CU L U M D E V EL O PM E N T & IN S T R U C T IO N A L ST A F F D E V E L O P M E N T

Expenditures that are directly used to aid instructional staff planning (in- service training), developing and evaluating the process of providing learning experiences for students, and other staff development involving instructional personnel of the District. Function 13 costs are those that are for delivering training to instructional staff that include fees for outside consultants conducting, in-service training or staff development.

F U N C T IO N 2 1 - I N ST R U C T I O N L E A D E R S H IP ( F AC I L I T A T O R S)

Expenditures that are directly used for managing, directing, supervising the instructional program, improving the quality of instruction and curriculum, and providing leadership for staff who provide instructional services (instructional supervisors, special population or educational program coordinators or directors (excluding Principals, Assistant Principals and related staff). Costs of personnel, who manage, supervise, direct and coordinate instruction, research and development, program evaluation and, materials, equipment or supplies to support instructional administration are included in this function.

Rev. Oct 2016 GPISD Business Operations Manual F U N C T IO N 2 3 - S C HO O L L E A D E R S HI P (P R IN C IP A L / S E CR E T A R Y ) Expenditures that are used to direct, manage and supervise a school campus including the activities performed by the principal, assistant principal and other assistants while they supervise all operations of the campus, evaluate staff, and assign staff duties of maintaining records of students.

F U N C T IO N 3 1 - G U ID A N C E C O UN S EL I N G A ND EV A L U AT I O N SE R V I C E S ( C O U N SE L I N G)

Expenditures that are used for assessing and testing students’ abilities, aptitudes, and interests, counseling students with respect to career and educational opportunities and helping them establish realistic goals. Costs of psychiatrists, psychological services, educational counseling, student evaluation and appraisal services, Diagnosticians, maintaining information on student course of study, testing, materials and standardized tests, supplies and equipment to support such activities, and student/parent counseling.

F U N C T IO N 3 2 - S O CI A L W O R K S E R V IC E S ( SO C I A L W O R K E R S A ND T R UA NC Y O F F I C E R )

Expenditures that are directly used for activities related to promoting and improving school attendance of students such as:

o investigating and diagnosing student social needs arising out of home, school or community o casework and group work services for the child, parent, or both

o interpreting the social needs of students for other staff members,

o promoting modification of the circumstances surrounding the individual student which are related to his or her social needs o incentives for attendance

o promotion of positive student and parent attitudes toward attendance,

o analysis and causes of truancy and follow-up action on problems of non-attendance and o Supplies and equipment to support such activities.

F U N C T IO N 3 3 - H E AL T H S E R V I C E S ( N U R SE )

Expenditures that are used for providing physical health services to students. This includes activities that provide students with appropriate medical, dental and nursing services. Costs include school physicians (including nurses that maintain the health of students or provide health services to students, contracted medical services that include doctor, dental, and vision visits and services, medical and health supplies to assist in health care, and student physical health screening and referral. 10

Rev. Oct 2016 GPISD Business Operations Manual F U N C T IO N 3 4 - S T UD E NT (P UP I L ) T R A N SP O RT AT I O N Expenditures that are incurred for regular bus routes for transporting students to and from school and between schools on regular routes. *T H IS F UN C TIO N IS TO B E USED BY T H E T RA N S P ORT AT ION D EP A RT M EN T

F U N C T IO N 3 6 - E X T R A C UR R I C UL A R AC T I V I T IE S Expenditures for school-sponsored activities outside the school day.

Extracurricular activities include inter-scholastic athletics, drill team, cheerleading, UIL competition such as one-act play, speech, debate, band, National Honor Society, etc. Goods purchased for resale are to be classified in Function 36 and deposited into the Activity Fund account. Costs include physical exams for athletes, medical supplies to be used for athletics, athletic supplies and equipment (including uniforms for both athletics and band), travel for coaches, trainers, band directors, sponsors of debate, science competition, etc., including meals and lodging for students’ competition and extracurricular activities.

F U N C T IO N 4 1 - GE N E R A L AD M I N I ST R A T I O N ( ED UC A T IO N C E N T E R )

Expenditures that are for the purpose of managing or governing the school district as an overall entity.

o Examples include expenditures incurred by the Board of Education, office of the superintendent, finance or business office, textbook custodian, tax administration, and general administrative services along with supplies needed to support the above.

F U N C T IO N 6 1 - CO M M UN I T Y S E R V IC E S ( AD UL T / P AR E N T I N G C L A S S E S )

Expenditures that are for activities or purposes other than regular public education and adult basic educational services. These types of expenditures are used for services or activities relating to the whole community or some segment of the community. Costs include parenting and parental involvement programs, parental and educational services to adults other than adult basic education, baby-sitting after hours, GED night program, before and after school program and civic activities.

O B J E C T CO D E

The third set of digits in the line code (EX. xxx-xx-6399, 6411, 6499) A mandatory four digit code that identifies the nature and object of an account, a transaction, or a source.

Rev. Oct 2016 GPISD Business Operations Manual F R E Q U E N TL Y U SE D O B JE C T C OD E S U SE D BY GRA N D P R A I R IE I SD

620 0 ’S PR O FE S S I O N AL A ND C O N TR A CT E D S E R V I CE S

This includes expenditures for services rendered to the District by firms, individuals, or other organizations which are independent of the Grand Prairie ISD. Normally professional and contracted services represent a complete service that is rendered for the District, and no attempt should be made to separate labor from supplies.

6219 PROF E SSI O NAL C ONSU L T I NG S E RV IC E S This object code is used for expenditures for professional services rendered by personnel who are not on the payroll of the school district (examples Architecture, Optometry, Medicine, Professional engineering).These professionals are required to be licensed or registered with the state.

6249 C ONTRA CTED M A INTENA N CE A ND R EP A IR This object code is used for expenditures for normal contracted upkeep, maintenance and repair of items provided by an outside individual or firm. (Examples include copiers, maintenance agreement fees, repair of band instruments, etc.)

6 291 CO NS UL T I NG S ER V I C ES This object code is used for expenditures involving improving performance of the District through analysis of existing problems and development of future plans in areas of instruction, curriculum and administration, (example Flippen Leadership, Lead Your School) Consulting may involve analytical techniques, strategy development, operational improvement or coaching strategies.

6299 M I S CELLANEO U S CONTRA CTE D S E RVIC E S This object code is used for expenditures for services not listed above from individuals/companies used for such things as judging events, PSAT- SAT testing, shredding of materials and fire alarm inspections, etc.

6 3 0 0 ’ S - S UP P L I E S A ND M A T E R I A L S

This includes all expenditures for supplies and materials furnished by the District.

6 3 2 1 T E X T BO OK S

This code is used for expenditures for textbooks purchased by the District and furnished free to students, classes or grades.

Rev. Oct 2016 GPISD Business Operations Manual 6 3 2 9 R E AD I N G M A T E R IA L S This object code is used for expenditures for magazine and newspaper subscriptions, reference and library books (not textbooks) that are placed in the offices or libraries whether in print or in electronic format.

6339 T E S TING M A TER I ALS This object code is used for expenditures for testing materials (including test booklets). *(usually used by district personnel)

6 3 9 7 FU R N IT U R E A ND T E C H N O L O G Y E Q UI P M E NT (L E S S T H A N $ 5 0 0 0 ) This object code is used for expenditures for furniture and technology equipment costing less than $5000 and having a useful life of more than one year (non consumable items).

6 3 9 9 G E N E R AL S UP P L I E S This object code is used for expenditures for those items of relatively low unit cost (even though used in large quantities) necessary for the instructional process and/or administration. Costs include items such as consumable teaching and office items such as paper, pencils, forms, postage, workbooks, filmstrips, VCR tapes, software,

and other supplies for technology.6400’s Other Operating Expenses This includes expenditures for miscellaneous costs necessary for the operation of the District. Examples include travel and subsistence costs, field trips, elections costs, fees and membership dues, bid notices, and newspaper advertisements.

6 4 1 1 T R A V EL A ND S U BSI S T E N C E - EM P L O Y E E ONL Y

This object code is used for expenditures for the cost of employee only transportation, meals, lodging, and registration fees, associated with traveling to or attending conferences on official business.

6412 T RA VE L/S U BS ISTENC E - S T UD ENTS

This object code is used for expenditures for the cost of transportation (rental of vans, buses and other vehicles other than school buses), meals, participation fees, room, and other expenses associated with students traveling on school sponsored events.

Use for student participation fees, meals, rooms, etc., where the vendor is a hotel, eating e s t a b l i s h m e n t , or organization sporting the competition.

Does not use for GPISD Transportation fieldtrips.

6494 RE C LASSI F I ED T RA NSP O RTAT I ON E XP END ITURE S/EXPE NSE S This object code is used to identify expenditures for transportation costs other than those incurred for the purpose of transporting students to and from school.

Rev. Oct 2016 GPISD Business Operations Manual Includes field trips and co-curricular/extracurricular activities using district buses). When the vendor is GPISD Transportation (paying for fuel and bus driver).

*NO T E: N EW P R O C ED UR E - R EQ UIS IT ION S WILL B E R EQ UIR ED F OR ALL F I ELD T RIP S, EX T RA / C O CURRI CU LAR A C T I VIT I ES , E TC. T H ER E WIL L B E NO D I S T RIC T F UNDE D F I EL D T R IP S.

6495 M EM BE RSH I P D U ES This object code is used to identify expenditures for dues paid to clubs, committees or organizations such as TASSP, TASP, TEPSA, TASBO, TASB, TASA, Lions Club, Rotary Club, local chambers of commerce and other associations. This does NOT include registration fees associated with attending conferences/seminars which are coded to account 6411.

6499 M I S CELLANEO U S OPE R ATI NG COST S

This object code is used to classify expenditures for all other operating costs not mentioned above.

This includes: fees (not associated with travel expenses), incentives, awards, food/refreshments for school related events, graduation expenses, etc.

660 0 ’S - C AP I T AL O U TL AY

This includes expenditures for the purpose of land, buildings, furniture and equipment. Generally, the furniture and equipment items are “tagged” and have a useful life of one year or more.

6639 F UR N I TU RE , EQU IP ME NT A ND SOF TWA RE This object code is used to classify expenditures for all equipment, furniture, technology equipment and capital outlay items having a per-unit cost of $5000 or more and a useful life of more than one year. *If the per-unit cost is under

$5000, OBJECT CODE 6397 SHOULD BE USED.

S U B- O B JE CT

The fourth set of digits in the line code (EX. xxx-xx-xxx-04, 11, 14)

An optional two digit code used to account for information not otherwise provided by the mandatory chart of accounts. The Grand Prairie ISD uses this code for additional accounting control and program information.

O R G A N I Z ATION

The fifth set of digits in the line code (EX. xxx-xx-xx-xx-002, 101, 041) A mandatory three digit code that identifies the organization (high school, middle school, elementary school, Superintendent’s office, etc.) these are campus organization codes that are defined in the Texas School Directory for that school/campus. 14

Rev. Oct 2016 GPISD Business Operations Manual FI SCA L Y EAR

The sixth set of digits (single digit) in the line code (EX. xxx-xx-xxxx-xx-xxx-0)

DOES NOT CHANGE FROM YEAR TO YEAR FOR GENERAL FUNDS.

P R O GR AM IN T E N T

The seventh set of digits in the line code (EX. xxx-xx-xxxx-xx-xxx-x-11, 30, 99) A mandatory two digit code used to account for the cost of instruction and other services that are directed a particular need of a specific set of students. The intent (student group toward which the service is directed) determines the program intent code, not the demographic makeup of the students served.

OWNER CODE

The eighth set of digits in the line code (EX. xxx-xx-xxxx-xx-xxx-x-xx-451, 486,499) An optional 3 digit code that may be used by the District to further describe the transaction.

Rev. Oct 2016 GPISD Business Operations Manual H B 364 6 CHA NG ES TO ACTIVI TY ( PUB L I C ) FUNDS SPENDIN G

M E A LS A N D SNA CKS

District guidelines require that an agenda must be attached to requisition when purchasing meals or snacks. GPISD does not allow food cost from any Title I programs. When entering meal/snack requisitions use the following account code:

199-13-6499-SK-XXX-0-99-XXX 461-13-6499-00-XXX-0-99-SNK

S T A F F D EVELOP M ENT AND D I S TRIC T M E ETING S

Light refreshments may be integrated as part of a staff development or district meeting (including meeting involving the community), so long as they are provided during the meeting and are made available or served in order to more efficiently conduct the meeting. For instance, refreshments may be served at an extended meeting if the refreshments are light and presented for consumption during the meeting. An example of light refreshments would include: coffee, water, soda, fruit juice, cookies, popcorn, snack mix, donuts, cinnamon rolls, snack pastries and/or snack breads. The following are not light refreshments: regular or finger sandwiches, pizza, kolaches or breakfast tacos. The meeting refreshments may include a small variety of items but should not resemble a buffet.

Light meals may be integrated as part of a staff development training or district meeting (including a meeting involving the community), so long as the meal is provided during the training or meeting and is made available or served in order to more efficiently conduct the meeting.

For example, a boxed lunch may be served during an in-service training if the Price-per-participant for the meal meets district guidelines (see below), and the meal is part of a working lunch that allows participants to remain at the training, rather than being allowed to leave for a lunch break. The agenda for the meeting should indicate the time of the meeting and a notation of the “working lunch”.

The agenda will need to be maintained with the purchase order for the meal and retained in accordance with record retention policy.

Rev. Oct 2016 GPISD Business Operations Manual D I S TRI C T GU ID ELINE S F OR LI G HT ME A LS

Cost of a meeting meal to be a maximum price of $8.00 per participant. Agenda and sign in sheet must be submitted to Business Office. The agenda must clearly identify the exercise or activity that the participants are engaged in and should retain a representative sample of the work product. Participants must be cloistered in an all-day (at least four hours) meeting or training session. A working lunch is defined as an activity in which staff or participants are engaged in exercises/activities during the normal meal time as stated on an agenda and in which no other opportunity for a meal is provided. Meals are not allowed with General Funds.

EXAMP LES OF PREVIOUS EXPEND ITURES OF ACTIVITY (PUBLIC) FUND S THAT CONTINUE TO BE PERMISSIBLE UNDER HB 3646:

New staff in-service breakfast;

Student Teacher Orientation Welcome Breakfast;

Light refreshments during an employee service recognition;

Light refreshments during a school-wide meeting celebrating a milestone (25th

Anniversary or a new school dedication);

Light refreshments during after school staff meeting; (with attached agenda) Light refreshments during student/parent events such as Donuts for Dad and Muffins for Moms;

Light refreshments during CIP meeting; (with attached agenda)

VIPS Appreciation Lunch; VIP defined by district as a person that has received public recognition at the city, state or national level. Light lunch for teachers on STAARS day that are shortening their lunch to monitor the STAARS testing; and

Light meals during district-wide meetings that last 4 hours or longer.

A P P R E C I ATIO N LU NCHE ONS

Luncheons or dinners that are not associated with meetings or other district business are no longer permissible under the spending provision of HB 3646, unless they are purchased through donated funds (donor must specify in writing donation is for this purpose). HOWEVER, luncheons funded from hospitality (sunshine) accounts or donated funds designated for this purpose are permissible expenses.

Rev. Oct 2016 GPISD Business Operations Manual Examples of prev ious expenditures of activ ity (public) funds that are no longer permissible under the HB 3646 changes to spendi ng authority: Teacher/staff appreciation breakfast and luncheons purchased with public funds (Public Activity or General Fund) and not served as part of a meeting or in- service training; Faculty annual chili cook-off, crawfish boil, family fun night, etc., if purchased with public funds (Public Activity or General Fund);

Principals’ Holiday Luncheon and door prizes, if purchased with public funds (Public Activity or General Fund).

GI F TS TO EM P L OY EE S OR C OM M UNI TY M EM BE RS

Gifts to employees not associated with an employment obligation or expectation are no longer permissible in most circumstances under the spending provision of HB 3646.

EXAMP LES OF PREVIOUS EXPEND ITURES OF ACTIVITY (PUBLIC) FUND S THAT CONTINUE TO BE PERMISSIBLE UNDER THE HB 3646 CHANGES TO SP ENDING AUTHORITY: Teacher/Staff spirit or faculty shirts if teachers/staff are required to wear these items during certain activities (Meet the Teacher, Curriculum Night or Friday Spirit Days); Employee lanyards for ID badges because all employees are required to wear ID badges during work; Teacher/Staff items for the classroom such as paperclip holders, tote bags, end of day note holders or clipboards, or classroom flashlights (needed in case of power outages); and De minims (defined by IRS as value of $25 or less) tokens of service recognition or special awards, such as service pins, recognition plaques, clocks and small retirement corsages.

EXAMP LES OF PREVIOUS EXPEND ITURES OF ACTIVITY (PUBLIC) FUND S THAT ARE NO LONGER PERMISSIBLE UNDER THE HB 3646 CHANGES TO SP END ING AUTHORITY: Door prizes at staff development that are funded by public funds (i.e., gift cards to Starbucks); Teacher lounge seasonal perks-popcorn, crock pots of soup or chili for super bowl or school football playoffs, coffee, creamer, napkins, plates, small candy incentives, etc. if funded by public funds; and Staff cards for birthdays, loss of loved ones, hospital/funeral flowers, if purchased from public funds (HOWEVER, these items may be purchases from a hospitality (sunshine) account whose funds are generated solely from donations from staff because these funds are considered “agency funds” and not activity (public funds).

GI F TS TO STUDENTS

Gifts to students when associated with an educational purpose or need are permissible under the spending provisions of HB 3646. (Keep in mind, that gifts and prizes for should generally be something for which all students have the opportunity to qualify. (EXAMPLE: a drawing for students qualifying for perfect attendance.)

Rev. Oct 2016 GPISD Business Operations Manual EXAMP LES OF PREVIOUS EXPEND ITURES OF ACTIVITY (PUBLIC) FUND S THAT CONTINUE TO BE PERMISSIBLE UNDER THE HB 3646 CHANGES TO SP ENDING AUTHORITY: Student incentives items for STAARS (i.e. pencils, pizza parties to celebrate exemplary test results);

Door prizes for students in activities to encourage student attendance;

Student gifts for recognition of achievement;

School supplies for economically disadvantaged and at-risk students.

B U D GET TR AN S FER S AND BUDG ET REVI SI ON S

If you need to transfer funds between functions, these are called Budget REVISIONS. The Budget Revision form needs to be completed with the campus/department name, the person who prepared the request, the reason for the request and date.

Grand Prairie ISD Budget Revision Request form List the account funds are coming from and the account funds are going to. These amounts should equal. In special circumstances, this could be a one sided entry. If for example, a request for a new program was approved at your campus/department and the funds will come from the district level for your campus/department. When completed, the form should be signed by the Principal/Director and submitted to the Finance Office for approval. Budget transfers with Grant funds between functions do not require Board approval.

Rev. Oct 2016 GPISD Business Operations Manual Policies and Procedures Manual for Federal Grants

The Grand Prairie ISD Policies and Procedures Manual for Federal Grants pursuant to requirements in 2 CFR Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, State and Local funds as applicable, and Education Department General Administrative Regulations (EDGAR) provides basic information on the major grants in place within the district and serves as a guide to policies and procedures regarding requests for and use of grant funds. Adherence to grant policies and procedures ensures compatibility with district goals and compliance with legal requirements for programmatic and financial accountability. This manual is not all inclusive and careful reading of the requirements of each grant acquired by the district is required. Web links, appendices and attachments are also provided for further guidance.

All grants, regardless of what type or amount, must get approval by the Business Office before submission to the grantor agency. For more information on grants, please visit the Grand Prairie Policies and Procedures Manual for Federal Grants on our web page.

Rev. Oct 2016 GPISD Business Operations Manual A CT IVI TY OVE R VIE W

G E N E R AL I N F O RM A T IO N

The primary difference between a Campus Fund (461) and a Student/Faculty Fund (865 or 895) is who controls the funds. Fund 865 is used for “club accounts”. The funds are generally controlled by the student group itself. Fund 895 is used as a Faculty Fund (“Sunshine”). It is controlled by the principal or other administrators. Funds are collected from the faculty for a specific purpose (flowers, birthday cards/cakes, showers, etc.). Fund 461 is used when the control and decision making rests with the principal, other administrators, or teachers.

Fund 461 is a budgeted fund that has both revenue and expenditures. The cash remaining in the fund account at the end of the year will carry forward to a new fiscal year. A new budget is developed for each fiscal year based on the ending cash balance from the prior year.

The 865 and 895 funds are money held on behalf of a group or club and is expended as the group directs. These funds are not budgeted. When money is deposited into the bank, it is still your money; the bank is just holding it until you need it. Any cash remaining in the fund at year-end will carry forward to the New Year.

School administration is not responsible for funds collected, disbursed and controlled by lunchroom or by outside organizations (i.e., PTA, athletic and band boosters clubs, etc.) and these funds should not be accounted for in a school district’s activity funds. These organizations do not have the authorization to contract and/or sign on behalf of the District/Campus; utilize the District/Campus address or Tax ID number.

Activity Funds are accounted for on a centralized basis in the Business Office. In the Business Office, Activity Funds are processed through three main accounts:

F U ND 461 – CA M P US A CT IV ITY F U ND

This account is used to process cash receipt and expenditures to be used for the benefit of the student body as a whole.

F U ND 865 – ST UD E NT A CTIV I TY F UND

The district exercises responsibility over the Student Activity Funds; that is, it serves in a custodial role for the student group’s money, and the club sponsors serve in a fiduciary capacity. This account is held by the school as trustee to be expended only for the purposes authorized by the student club, class, or organization. The funds are accumulated from various school-approved money- raising activities. To establish a Student Activity account, an organization should have an approved constitution and elected officers. All funds raised by student organizations must be expended exclusively for the benefit of the students.

Rev. Oct 2016 GPISD Business Operations Manual F U ND 895 – A GENC Y F UND

This account is used to process cash receipt and expenditures to be used for the benefit of the Sunshine and Wellness Group. Campus Sunshine Committee is the District Administrator’s responsibility to see that we protect all staff from potential legal liability regarding the handling of funds. In the matter of the Sunshine Committee, the collection of monies is done during the campus employee contracted time and the funds are expended as representing your campus; therefore, it must be handled through the Agency Fund.

Each campus is assigned sub-accounts to manage the financial operations of various campus or student or agency groups. Last day to submit a requisition using Activity Funds will be determined closer to the end of the school year by the Finance Office personnel. For more information on Activity Accounts and procedures please visit the Activity Fund page and the Activity Procedure Manual

Rev. Oct 2016 GPISD Business Operations Manual P UR CHA SIN G OVERVIEW

P lease refer to the Purchasing Operating Manual for all purchasing procedures:

http://gpisd.schoolwires.net/Page/29304

To facilitate financial management and accountability of state revenue, and local

funds, please note the following deadlines for expenditures of General Funds (199)

December - 70% of allocated funds should be expended, encumbered or planned.

March – All budget transfers should be SUBMITTED in order to make the April

board meeting, if necessary. Budget transfers will be done on a case-by-case

basis after March.

April – 30% or the remainder of allocated funds should be expended and

encumbered with correct account codes. After April, no purchase orders using

199 funds will be processed.

May – All campus and organization/club funds should be expended and encumbered

with correct account code.

Rev. Oct 2016 GPISD Business Operations Manual G RA N D PR A I RI E I SD T RAV EL MANUA L

Grand Prairie ISD Travel Policy follows State and Federal guidelines. Texas Education Code requires School Districts in the State of Texas to limit Travel Reimbursements to the State Rate.

P URPOSE

To provide reimbursement to employees for reasonable, allowable expenses incurred while attending authorized District activities that have prior approval of the employee’s immediate supervisor.

Please refer to the Travel Operating Manual for all travel procedures.

2016 GPISD Travel Manual

Rev. Oct 2016 GPISD Business Operations Manual FI XED A SSET/I NVEN TOR Y P R OCEDURES

P URPOSE

Ensure that all District Fixed Asset and Inventorial Equipment are affixed or assigned a fixed asset tag number and recorded in Skyward FAMS/Inventory Control System for identification and inventorying purposes. This process Ensures that the District's fiduciary responsibility for safeguarding the District's assets are met.

P R O CEDURE S

This procedure covers tagging of the District's acquired equipment in accordance with the District's business service procedures related to Fixed Assets/Inventory.

R E SP ON S I BIL IT Y

The Director of Finance is responsible for overseeing the administration and execution of day-to-day Fixed assets department operations.

The Staff accountant or designee under the supervision of the Director of Finance is responsible of the daily maintenance of the fixed asset data base, issuing tag numbers, data collection from all campuses and departments throughout the district.

The tagging of the Fixed assets/Inventory for technology are the responsibility of the Technology Department All other tagging of Fixed assets/Inventory are the responsibility of the campus or department.

Procedures for additions and transfer of fixed assets are as follows. This process ensure that the District's fiduciary responsibility for safeguarding the District's assets are met.

Rev. Oct 2016 GPISD Business Operations Manual A DD IT I ON OF FIXE D A SSE T

FIXED ASSETS AND INVENTORY

STANDARD OPERATING PROCEDURES

Asset Tracking and Inventory Requirements

Purpose:

Ensure that District Fixed Assets and Inventory are properly accounted for by correctly asset tagging and entering these assets into an inventory control system. While these assets do not technically constitute a “Fixed Asset” it is considered “Best Practice” and required by State and Board Policy to inventory and account for these assets to make sure that the District’s fiduciary responsibilities are met.

Definitions:

Fixed Asset – an item with a useful life greater than two years, and which does not exceed the capitalization limit of $5,000.

Asset – supplies and equipment (with a useful life less than two years) that does not exceed the capitalization limit of $5,000.

Unnecessary – CI (LEGAL) requires that all Fixed Assets must have a minimum useful life of two years from the date the asset was acquired. In addition, the asset must no longer meet any other educational need as determined by the Chief Financial Officer or his/her designee.

Rev. Oct 2016 GPISD Business Operations Manual Regulations:

Grand Prairie ISD –School Properties Disposal – CI (Legal)

Grand Prairie ISD – School Properties Disposal – CI (Local)

Grand Prairie ISD – Accounting Inventories – CFB (Legal)

Grand Prairie ISD – Technology Resources – CQ (Legal)

Grand Prairie ISD – Equipment and Supplies Management Instructional Materials

Care and Accounting – CMD (Legal)

Responsibility:

The Chief Financial Officer, acting as the designee of the Superintendent, is authorized to declare District owned materials, equipment, and supplies as unnecessary. [CI (Local)].

The Chief Financial Officer is responsible for the overseeing the administration and execution of Fixed Assets requirements.

The Finance Department Staff Accountant is responsible for:

• The daily maintenance of the Fixed Asset Database software used by the District. • Issuing of GPISD Asset Tags. • Conducting yearly inventory of Fixed Assets located on campuses and departments throughout the district. [CBF (Legal)]. • Conducting spot checks of Fixed Assets located on campuses and departments throughout the District. • Maintaining accurate information within the Fixed Asset Database as to the checking in/out of District owned Fixed Assets to faculty, staff and students.

Standards Lists

The Finance Department requires that all departments maintain two separate Standard Lists:

• Equipment and Supplies

o Items on this list have been approved for purchase by each department. o All vendors listed on this list have been approved by the Department of Purchasing. o These items do not require a “GPISD Fixed Asset Tag”. o Items purchased from this list may be sent directly to the campus.

Rev. Oct 2016 GPISD Business Operations Manual • Fixed Assets

o Items on this list have been approved for purchase by each department. All vendors listed on this list have been approved by the Department of Purchasing. o These items REQUIRE a “GPISD Fixed Asset Tag”. o Items purchased from this list MUST be delivered to the department where they will be inventoried and a GPISD Fixed Asset tag affixed to the item.

Addition of Fixed Assets

Fixed Assets under $5,000

Approved Purchase Orders containing Fixed Assets will be automatically loaded in the Fixed Asset Database Software from the Financial Information System. Items automatically entered in the database are those items purchased under

“Object Code 6396 – All Other Departments Equipment and Supplies under $5,000.00”.

“Object Code 6397 – Technology Equipment and Supplies under $5,000.00”.

“Object Code 6398 – Musical Instruments and Supplies under $499.00”.

“Object Code 6649 – Furniture and Equipment over $500.00 but under $5,000.00”.

The Finance Department Staff Accountant and will ensure that each item entered into the Fixed Asset Database Software is properly added to the database’s parts catalogue and placed in the corresponding campuses inventory.

Fixed Assets over $5,000

“Object Code 6629 – Construction/Renovations over $5,000”

“Object Code 6631 – Vehicles over $5,000”.

“Object Code 6636 – Technology over $5,000”.

“Object Code 6639 – Furniture and Equipment over $5,000”.

“Object Code 6669 – Library Books and Media over $5,000”.

The Finance Department Staff Accountant will ensure that each item entered into the Fixed Asset Database Software is properly added to the database’s parts catalogue and placed in the corresponding campuses inventory.

Rev. Oct 2016 GPISD Business Operations Manual The Finance Department Staff Accountant will complete the required procedures for District Fixed Assets as outline by “Fixed Asset/Inventory Procedure” regulated by the Department of Finance.

Receiving Fixed Assets

When Fixed Assets are received at the Dock, or mail room, the item will be scanned into the District using “Package Tracking Software”. The “Package Tracking Software” will be used to move each item from location to location until the item has reached its final location.

Once the item has reached the shop, the Coordinator of Asset Control and Inventory, or their designee, shall perform the following:

• Inspect the item’s packing material for damage. o Make note of the damage on the Shipping Label o Photograph the damage • Unpack and inspect the item for damage o RMA all damaged items § Request for RMA from vendor will be made the same day received § Item being RMA will be sent out no later than 48 hrs. for the date received o Notify the Coordinator of Asset Control and Inventory for the damage • Locate the correct PO number and write it on the box. • Affix a GPISD Fixed Asset Tag” on the item. • Affix a Custom Asset Tag that includes the date of purchase for items purchased with special funding sources, (i.e. Federal Funds, Title One, SPED, Grants). o This tag shall be color coded indicating the funding source. o The custom asset tag will be produced by the “Fixed Asset Database Software”. o Protective tape will be affixed over the custom asset tag. • Receive the item into the “Fixed Asset Database Software” recording Serial Number, Model Number, and GPISD Fixed Asset Tag number. • All Fixed Assets shall be placed in the receiving shelves located in the Tech Shop or department office while awaiting transfer between the various setup and configurations. • Relocate the item within the department to complete necessary setup and configurations using the “Package Tracking Software”, return the item to the receiving shelves for transfer to end user. • Upon completion of setup and configuration, transfer the item to the end user located at a campus or department using the “Package Tracking Software”.

Transfers – (Stolen, Broken, items deemed “Unnecessary”)

Transfer of Broken or Unnecessary Fixed Asset under $5,000

Prior to the transfer of Fixed Assets the Chief Financial Officer must declare that all items are no longer necessary to the District.

All Assets may not be considered “Unnecessary” before the second anniversary date of their purchase. [CI (Legal)]. This includes those item that are broken or other unserviceable. These items must be warehoused until the second anniversary date of their purchase.

Rev. Oct 2016 GPISD Business Operations Manual Fixed Assets purchased under Federal Grants or other specific funding may have different requirements for the transfer of assets purchased with these monies. The departments must abide by the requirements of the grant and will affix a special label identifying these special funding sources. (See above).

Vendors receiving transferred Fixed Assets will either:

Where possible, and allowed by law, arrangements should be made with the vendor receiving transferred Fixed Assets to reimburse the District a portion of the proceeds received from items sold.

A spreadsheet with the following information must be provided to the Department of Finance:

• Item description • GPISD Asset Tag number • Serial number • Model Number • Date of Purchase (If available) • Purchase Order Number (if Available) • Date Removed from service • Reason for transfer

This spreadsheet shall be sent to the Department of Finance on July 1st of each year.

Transfer of Broken or Unnecessary Fixed Assets over $5,000

All of the procedures listed above shall be followed. As required by CI (Local) the GPISD Board of Trustees must approve the transfer of all Fixed Assets over $5,000.

Transfer to Students

Fixed Assets may be transferred to students [CQ (Legal)] once the following criterion is met:

• The student must not have a device for their personal use at home. o This requirement may be met with a statement from a parent that the student does not have access to technology at home.

• The Chief Financial Officer must declare the equipment transferred to students are unnecessary to the District. • Preference must be given to Educational Disadvantaged students.

Rev. Oct 2016 GPISD Business Operations Manual Transferring of Instructional Media Allotment

The District may transfer Technology Fixed Assets purchased with IMA Funds once declared “unnecessary” by the District. The District is required to follow the reporting requirements as outlined in CMD (Legal).

Stolen Fixed Assets

Any Fixed Asset considered stolen must be reported to the Grand Prairie Police Department as soon as practical. A police report is required for all Fixed Assets presumed stolen.

The stolen item shall be entered into the “Fixed Asset Database Software” as soon as a copy of the police report is obtained. The Coordinator of Asset Control and Inventory shall maintain a copy of the police report.

The department administrator shall maintain a spreadsheet with the following information:

• Date item was stolen • Date reported to police • Item description • GPISD Asset Tag number • Serial number • Model Number • Date of Purchase (If available) • Purchase Order Number (if Available)

This spreadsheet shall be sent to the Department of Finance on July 1st of each year.

Rev. Oct 2016 GPISD Business Operations Manual Department of Technology

STANDARD OPERATING PROCEDURES

Technology Asset Tracking and Inventory Requirements

Purpose:

Ensure that District Technology Fixed Assets are properly accounted for by correctly asset tagging and entering these assets into an inventory control system. While these assets do not technically constitute a “Fixed Asset” it is considered “Best Practice” and required by State and Board Policy to inventory and account for these assets to make sure that the District’s fiduciary responsibilities are met.

Definitions:

Technology Fixed Asset – an item with a useful life greater than two years, and which does not exceed the capitalization limit of $5,000.

Technology Asset – Technology supplies and equipment (with a useful life less than two years) that does not exceed the capitalization limit of $5,000.

Unnecessary – CI (LEGAL) requires that all Technology Fixed Assets must have a minimum useful life of two years from the date the asset was acquired. In addition, the asset must no longer meet any other educational need as determined by the Chief Technology Officer or his/her designee.

Regulations:

Grand Prairie ISD –School Properties Disposal – CI (Legal)

Grand Prairie ISD – School Properties Disposal – CI (Local)

Grand Prairie ISD – Accounting Inventories – CFB (Legal)

Grand Prairie ISD – Technology Resources – CQ (Legal)

Grand Prairie ISD – Equipment and Supplies Management Instructional Materials

Care and Accounting – CMD (Legal)

Rev. Oct 2016 GPISD Business Operations Manual Responsibility:

The Chief Technology Officer, acting as the designee of the Superintendent, is authorized to declare District owned technology materials, equipment, and supplies as unnecessary. [CI (Local)].

The Executive Director of Technology is responsible for the overseeing the administration and execution of Technology Fixed Assets requirements.

The Coordinator of Asset Control and Inventory is responsible for:

• The daily maintenance of the Technology Fixed Asset Database software used by the District. • Issuing of GPISD Asset Tags. • Conducting yearly inventory of Technology Fixed Assets located on campuses and departments throughout the district. [CBF (Legal)]. • Conducting spot checks of Technology Fixed Assets located on campuses and departments throughout the District. • Maintaining accurate information within the Technology Fixed Asset Database as to the checking in/out of District owned Technology Fixed Assets to faculty, staff and students.

Technology Standards Lists

The Department of Technology will maintain two separate Technology Standard Lists:

• Technology Equipment and Supplies

o Items on this list have been approved for purchase by the Department of Technology. o All vendors listed on this list have been approved by the Department of Purchasing. o These items do not require a “GPISD Fixed Asset Tag”. o Items purchased from this list may be sent directly to the campus.

• Technology Fixed Assets

o Items on this list have been approved for purchase by the Department of Technology. o All vendors listed on this list have been approved by the Department of Purchasing. o These items REQUIRE a “GPISD Fixed Asset Tag”. o Items purchased from this list MUST be delivered to The Department of Technology where they will be inventoried and a GPISD Fixed Asset tag affixed to the item.

Addition of Technology Fixed Assets

Technology Fixed Assets under $5,000

Approved Purchase Orders containing Technology Fixed Assets will be automatically loaded in the Technology Fixed Asset Database Software from the Financial Information System. Items automatically entered in the database are those items purchased under “Object Code 6397 – Technology Equipment and Supplies”.

Rev. Oct 2016 GPISD Business Operations Manual

The Coordinator of Asset Control and Inventory will ensure that each item entered into the Technology Fixed Asset Database Software is properly added to the database’s parts catalogue and placed in the corresponding campuses inventory.

Technology Fixed Assets over $5,000

The Coordinator of Asset Control will complete the required procedures for District Fixed Assets as outline by “Fixed Asset/Inventory Procedure” regulated by the Department of Finance.

Receiving Technology Fixed Assets

When Technology Fixed Assets are received at the Technology Dock, or mail room, the item will be scanned into the District using “Package Tracking Software”. The “Package Tracking Software” will be used to move each item from location to location until the item has reached its final location.

Once the item has reached the shop, the Coordinator of Asset Control and Inventory, or their designee, shall perform the following:

• Inspect the item’s packing material for damage. o Make note of the damage on the Shipping Label o Photograph the damage • Unpack and inspect the item for damage o RMA all damaged items § Request for RMA from vendor will be made the same day received § Item being RMA will be sent out no later than 48 hrs. for the date received o Notify the Coordinator of Asset Control and Inventory for the damage • Locate the correct PO number and write it on the box. • Affix a GPISD Fixed Asset Tag” on the item. • Affix a Custom Asset Tag that includes the date of purchase for items purchased with special funding sources, (i.e. Federal Funds, Title One, SPED, Grants). o This tag shall be color coded indicating the funding source. o The custom asset tag will be produced by the “Technology Fixed Asset Database Software”. o Protective tape will be affixed over the custom asset tag. • Receive the item into the “Technology Fixed Asset Database Software” recording Serial Number, Model Number, and GPISD Fixed Asset Tag number. • All Technology Fixed Assets shall be placed in the receiving shelves located in the Tech Shop while awaiting transfer between the various setup and configurations.

Rev. Oct 2016 GPISD Business Operations Manual • Relocate the item within the Department of Technology to complete necessary setup and configurations using the “Package Tracking Software”, return the item to the receiving shelves for transfer to end user. • Upon completion of setup and configuration, transfer the item to the end user located at a campus or department using the “Package Tracking Software”.

Transfers – (Stolen, Broken, items deemed “Unnecessary”)

Transfer of Broken or Unnecessary Technology Fixed Asset under $5,000

Prior to the transfer of Technology Fixed Assets the Chief Technology Offer must declare that all items are no longer necessary to the District.

All Technology Assets may not be considered “Unnecessary” before the second anniversary date of their purchase. [CI (Legal)]. This includes those item that are broken or other unserviceable. These items must be warehoused until the second anniversary date of their purchase.

Technology Fixed Assets purchased under Federal Grants or other specific funding may have different requirements for the transfer of assets purchased with these monies. The Department of Technology must abide by the requirements of the grant and will affix a special label identifying these special funding sources. (See above).

Vendors receiving transferred Technology Fixed Assets will either:

• Resale the items. • Destroy in accordance with accepted industry standards. o Hard drives, and other items containing data, must be destroyed according to DOD standards. o The vendor will provide the District with Certificates proving the proper destruction of the physical items and data. o Where possible, and allowed by law, arrangements should be made with the vendor receiving transferred Technology Fixed Assets to reimburse the District a portion of the proceeds received from items sold.

A spreadsheet with the following information must be provided to the Department of Finance:

Rev. Oct 2016 GPISD Business Operations Manual Transfer of Broken or Unnecessary Technology Fixed Assets over $5,000

All of the procedures listed above shall be followed. As required by CI (Local) the GPISD Board of Trustees must approve the transfer of all Technology Fixed Assets over $5,000.

Transfer to Students

Technology Fixed Assets may be transferred to students [CQ (Legal)] once the following criterion is met:

• The student must not have a device for their personal use at home. o This requirement may be met with a statement from a parent that the student does not have access to technology at home. • The Chief Technology Officer must declare the equipment transferred to students are unnecessary to the District. • Preference must be given to Educational Disadvantaged students.

Transferring of Instructional Media Allotment

Stolen Technology Fixed Assets

Any Technology Fixed Asset considered stolen must be reported to the Grand Prairie Police Department as soon as practical. A police report is required for all Technology Fixed Assets presumed stolen.

The stolen item shall be entered into the “Technology Fixed Asset Database Software” as soon as a copy of the police report is obtained. The Coordinator of Asset Control and Inventory shall maintain a copy of the police report.

The Coordinator of Asset Control and Inventory shall maintain a spreadsheet with the following information:

This spreadsheet shall be sent to the Department of Finance on July 1st of each year.

Rev. Oct 2016 GPISD Business Operations Manual Once a purchase order is filled out, has a fixed asset code of66XX (EXHIBIT A) and is approved you must retain a copy of purchase order and update Fixed Asset/Inventory spreadsheet(EXHIBIT B). You should have a designated person who will be handling this. Please provided Finance with the designated person as well as the contact information. At year end (8/31/xxxx) each campus/department will provide Finance with this spreadsheet you have been updating All year. Spreadsheet should be kept for all items that are tagged whether it be inventory or fixed asset. (Exhibit B)

Fill out Form, Fixed Asset/Inventory Additions

All blanks must be completed:

1) Received Date-You will get this from the receiving report when you sign for the item as received. 2) Purchase Order#-You will get this from the original purchase order submitted through the Purchasing System. 3) Description-Define what you ordered and it's use. 4) Number of Units-The quantity you ordered from the purchase order. 5) Unit Cost-You will get this from the original purchase order submitted through the Purchasing System. 6) Campus/Dept code-This is your ORG code. 7) Campus/Dept name-This is your Campus/Dept name. 8) Account code-You will get this from the original purchase order submitted through the Purchasing System. 9) Circle one-Is this a Fixed Asset or Inventory (If $5,000> it is a Fixed Asset and if it is <$5,000 it is Inventory).

The next section allows for several units to be added if the same account code, otherwise fill out a separate one for different account codes: 1) Serial#-You will get this # from the receiving report/or the actual asset. 2) Tag#-If a tag has already been placed on the asset, you will enter the tag number here. If it does not have a tag#, contact Edie Ellis in Finance via e-mail. You will need to scan and e-mail purchase order and receiving report to her requesting the number of tags needed. She will e-mail you when tags are ready to be picked up. 3) Asset#-Will be entered into the FA Module by Finance.

Make you the form has been signed and dated by the preparer as well as the Campus/Dept head.

Original signed and dated form will be sent to Finance to the attention of Edie Ellis. Copy of signed and dated form will be retained by Campus/Dept as support for the spreadsheet you will be updating. (Exhibit B)

At year end 8/31/XXXX you will provide Finance with this spreadsheet by 9/15/XXXX.(15 days after closing)

Rev. Oct 2016 GPISD Business Operations Manual E MP LO YE E V S. I NDEP END E NT CONTR ACTO R

C OMM ON LAW RULES

Facts that provide evidence of the degree of control and independence fall into three categories:

1. Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job?

2. Financial: Are the business aspects of the worker’s job controlled by the payer? (These include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.)

3. Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business?

Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another.

The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination.

I N D EPE NDE NT CO NT R ACT O R

The general rule is that an individual is an independent contractor if you, the person for whom the services are performed, have the right to control or direct only the result of the work and not the means and methods of accomplishing the result. The IRS 20- factor, right-to-control test is used to assess an employer’s classification of whether a person is an employee or independent contractor, in addition to considering the degree of control the employer exercises, it takes into account the degree to which the workers are economically dependent on the business.

E MP LO Y EE ( CO MM O N- LAW EM PL OY EE )

Under common-law rules, anyone who performs services for you is your employee if you can control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed. Instructions to School District Contractors Regarding Criminal history Background Searches

Rev. Oct 2016 GPISD Business Operations Manual 20 1 6 -2017 GPI SD BUSI N ESS OPER ATION S C ONTA CT IN FORMA T ION

Name Title Extension Robb Welch Assist. Deputy of Business & Finance 5500 Ray Wilks Director of Finance 5502 Edie Ellis Accountant-Cash Manager 5508 Becky Harris Accounting Manager 5303 Aida Arredondo Activity Acct. Clerk/Travel 5510 Zoraida Gonzalez Activity Acct. Clerk/Travel 4028 Jason Hardy Workers' Comp/Risk Management 5392 Sherri Ellis Director of Purchasing 5403 Pam Bishop Payroll Supervisor/Benefits 5511 Pat Wade Lead Payroll Clerk/Benefits 5513 Dana Sparks Payroll Clerk/Benefits 5507 Sara Armijo Acct. Payable(A-L) 5519 Rosemary Cortez Acct. Payable(M-Z) 5504 Adrian Kiser Acct. Payable 5505 Dolores Jackson Budget Specialist 5441 Debbie Torres Purchasing Dept. 5515 Phyllis Brower Purchasing Dept. 5516 Tracy Tanner Financial Clerk 5506

Rev. Oct 2016 GPISD Business Operations Manual A CCOUNT S P AYA BLE I R ECEIVABLE- ADDITI ONAL INFORMAT ION

I N V O I CE P R O CE S S I NG

Upon receiving item(s), please receive within 24 hours through Skyward for appropriate payment process to occur.

Invoices must be turned into AP office by Tuesday on or before 4:00 p.m. in order to be on the current week’s check run. Checks will be available for employee to pick up on Friday morning. All vendor checks will be mailed on Friday. Do not email invoices, unless requested by AP department

ALL EMPLOYEE REIMBURSEMENTS WILL BE DONE THROUGH THE ACH PROCESS, THERE WILL NOT BE CHECKS ISSUED. PO'S ARE STILL REQUIRED

Rev. Oct 2016 GPISD Business Operations Manual P A Y R O L L I T E M S

2 016-1 7 MONTH LY P AY SCHEDULE /B I-WE EK LY/HOURLY P AY SC HE DULE

Please note the absence reporting period is for the reporting of absence from duty to the Payroll Department and is not reflective of the period pay is earned.

GRAN D P R AIRIE IS D P RE -A P PR O VAL F OR S U P P L E M EN TAL P AY

A UT HOR IZED P AY R AT ES

• Daily rate of pay for current employees may be authorized by Supervisor and Superintendent • Payment by project may be authorized by Supervisor and Superintendent • $30 an hour (leader or supervision of other employees) • $25 an hour (professional employees) • $15 an hour (paraprofessional employees)

GRAND P R A I R I E IS D SUPPLE MEN TAL P AY TI ME S HE ET

A D D I TI ON AL IN F OR MATION W I TH IN B USINE S S O PE R AT IONS

G P I S D MAIL G UIDEL I NES R ECORDS MA NA GEM ENT

Please refer to the Mail Guidelines for transferring the following AARs (Student Records) 504 Records – SST/RTI, Special Ed Records

For more information on Mail Room procedures, please visit the Mailroom page.

D I SPOSAL O F E XT RA-C URRIC ULAR AND CO -C URRI CULAR U N IFO RMS

District purchased uniforms, including athletic, cheerleader, band, drill team, etc. shall not be sold, given away or used for fund raising activities. When uniforms are replaced, the following procedures shall be followed:

Uniforms should be boxed up with like uniforms (no mixing from different sports) clearly mark the contents on the outside of the box (i.e. football jerseys, band uniforms, cheerleader uniforms, etc.) Send the box to the warehouse to be stored The contents will be auctioned off by the District at least once a year

Rev. Oct 2016 GPISD Business Operations Manual C USTODI AL “AF TER HOUR REQUEST” APPR OVA L

When receiving an invoice from Jerry Palermo Custodial Services, please adhere to the following procedures in creating a requisition on any building usage from a district group.

1. Create a requisition as Custodial Services being the vendor.

2. State approved by Custodial Services in the requisition

3. Copy of the invoice needs to be attached to the requisition

4. Email [email protected] when the PO is complete.

Rev. Oct 2016 GPISD Business Operations Manual FI E LD T RIP P ROCEDURES

Field trips must be requested at least 15 school days in advanced of the trip.

Once you know your schedule please enter in all trips for your entire season even state finals or play-off competitions.

All trips will be estimated as for the total time unless otherwise noted on the request or due to route times. Accurate student and adult counts are necessary in order to give a correct estimate of buses. If the student count is less than previously given then the director/sponsor will notify the drivers and the Field Trip Coordinator at that time so that one or more vehicles can return to the lot.

All POs will be for the estimated amount which may include driver meals and parking/tolls where necessary. All trips must have a PO a week before the trip date or will be subject to denial. A P.O. is required for all field trips prior to date of the trip. THE R EQ U ES TOR I S R E S P O N SIBL E FOR H A VIN G A PO CO M P L ET E D F OR E V ER Y T R IP ENT ER ED.

Any trips to be driven by teacher who is licensed CDL driver must be stated in the comments/notes section of the request. All licensed drivers must be up to date with their physical and certification before driving.

All changes to any request need to be made via email to [email protected] or [email protected] no voicemail messages will be accepted. o Out of town trips: o Any trips where the destination is more than 5 hours one direction will require an overnight stay for the driver or a second driver. o The requestor is responsible for reserving the room for the driver when necessary. o No Shows o If a group does not show up at the pickup location without calling or

Email notification the request will be charged 2 hrs for the driver’s

time.

Email [email protected] g for estimates of field trip cost and include trip request number on email.

Please allow up to three (3) to five (5) days for estimates on field trip cost.

Any changes, cancellations, confirmations should be requested by email only. Phone calls will be accepted.

Any advancement in UIL competition that will require bus service please call

(214) 621-0934. Please follow up with an email as well. Please allow up to five (5) days for invoices from field trips.

The rates are as follow: $15.00 per hour for the driver and $1.25 per mile

Rev. Oct 2016 GPISD Business Operations Manual C HA PERO NES

Chaperones are on the bus to help with student management. Chaperones have no authority to give a driver a directive. (For example the chaperone is not allowed to send a bus away). Those instructions are only to come from the director or sponsor who is member of the staff for that campus on that particular trip. If the student count is less than previously given then the director/sponsor will notify the drivers and the Field Trip Coordinator at that time so that one or more vehicles can return to the lot.

CASH MANAGEMENT

Any cash flow from change orders, activity accounts or other cash generated event that flows through the finance department will have no less than two individuals from the finance department present at all times cash is managed inside or outside the vault. During the placing of change orders via the bank’s automated system, two or more individuals will be present and sign/initial the completed change order worksheet. When change orders arrive, two or more individuals will accept it and receipts will be copied and reside with more than one individual. Maximum limits for ordering cash is set at $10,000 per approved individual per day. At least two individuals must be present during armored courier pick-up or delivery transactions. Cash will only be requested for a pre-determined need and within a timely manner so as not to keep excess cash in the vault. Only approved individuals within the finance department can request and handle cash to ensure a positive control environment is created and at the same time to maintain a low risk assessment. The combination to the vault is controlled to maintain limited access to cash.

Rev. Oct 2016 GPISD Business Operations Manual