Table of Contents 1. Introduction 2. Budgets 2.1 Functional Categories 2.2 Expenditure Objects 2.3 Organization Codes 2.4 Budget Allocations 2.5 Control of Funding Sources 2.6 Budget Transfers 2.7 Budget Monitoring 3. Grant Procedures 3.1 Grant Award Procedures 3.2 Grant Guidelines 3.3 Flexible Focus Funding 4. Cash Management 4.1 Vendor Payments 4.2 Direct Payments 4.3 Reimbursements 4.4 Payment Schedule 5. Revenue Processing 5.1 Rental of School Property 6. Travel Procedures 6.1 Travel to Conferences/Meeting 6.2 In-District Travel 6.3 Employee use of District Vehicles 7. Payroll/Benefits/Leaves 7.1 Salaries and Pay Schedules 7.2 Payroll Distribution 7.3 Payroll Invoices (Extra Pay Requests) 7.4 Classified Retirement Systems 7.5 Teachers’ Retirement System 7.6 Voluntary Benefits 7.7 Health Insurance 7.8 Family Medical Leave Act 7.9 COBRA 7.10 Leaves/Attendance 7.11 Sick Leave Donation 7.12 Sick Leave Bank 8. Transportation Requests 9. Purchasing Policies and Guidelines 9.1 Small Purchases 9.2 Competitive Sealed Bidding 9.3 Competitive Negotiations 9.4 Non-Competitive Negotiations 9.5 Corrective Action Request on Vendors 9.6 Fixed Assets 9.7 Playground Equipment 9.8 Cellular/Local/Long Distance Phone Service 9.9 Security Equipment 10. Purchasing and Accounts Payable Procedures 10.1 Purchasing/Ordering 10.2 Purchase Order Amendments 10.3 Invoice Entry Procedures 10.4 Cash Disbursements Procedures 11. Disposal of Surplus Property 12. Accident and Injury Reporting 12.1 District Vehicle Report 12.2 Incident Report 12.3 Non-Employee Injury Report 12.4 Supervisor’s Report of Employee Injury 13. Vendor Relations/Employee Conflict of Interest 1. INTRODUCTION

This Business Procedures Manual is intended for use as a guide to the Kenton County School District’s business practices. When used with good judgment and common sense, the policies and procedures established herein will enable the District to obtain needed supplies and services in a timely and efficient manner, and provide appropriate quality of goods and services at the best value. District employees involved in the purchasing process should be familiar with, and adhere to, the guidelines set forth in this manual. The cooperation of all employees is essential if the District is to obtain the maximum value for each tax dollar spent. While this manual does not answer all questions related to purchasing and accounting procedures, it does provide the foundation for a sound financial management system. Violation of a financial policy should be reported to your supervisor, your human resource representative, principal or the office responsible for the policy. Where these resources are inadequate, you may choose to make an anonymous report through the District’s hotline. The material in the manual is subject to revision to meet the often rapidly changing developments encountered in the field of purchasing and economy. Within these limits it is hoped that this manual will prove beneficial to the District and to all District employees. Many of the forms, policies and manuals are available on the District’s website. This manual is effective immediately upon issuance and receipt, and supersedes all previous instructions or directives concerning business procedures within the district. 2. BUDGETS

The Tentative budget for the District is developed in March and April and submitted to the Board of Education for approval in May. Following approval by the Board, the budget becomes our working budget model until the final budget is adopted in September. Numerous adjustments are made due to many changes in personnel and district needs and priorities that inevitably occur between May and September of each year. A copy of the final budget is available on the Districts website. The budget is adopted in a format consistent with the State Department of Education regulations for budget categories and formats. Expenditures are budgeted first by fund and then by program and by object of expenditure. A copy of the Financial Management calendar can be viewed using this link (FMC). The General Fund is the general operating fund of the District. The General Fund is used to account for all financial resources except those required to be accounted for in another fund. This is the largest single fund of the District. Law, regulation or resolution restricts all other funds. Special revenue funds are established for specific purposes and are subject to regulations regarding the expenditure of funds. All expenditures made by the District must be classified by function and by object of expenditure as required by the State Department of Education.

2.1 FUNCTIONAL CATEGORIES The State of Kentucky requires that all school districts account for their expenditures in accordance with the following definitions; expenditure is classified into one of the functional areas listed below. INSTRUCTION: The instruction and learning experiences, which are concerned with knowledge, skills, appreciation, attitudes, and behaviors appropriate for students enrolled in kindergarten through 12th grade. Student Support Services: The personnel, activities services and programs designed to (1) assist the students and parents to meet school attendance requirements, (2) provide individual and group counseling and guidance, and (3) assist in meeting student health and therapeutic needs. .INSTRUCTIONAL STAFF SUPPORT: Personnel, activities, and services concerned with the teaching and use of the resources available in the school library and audiovisual center. The personnel, activities, and services for assisting the instructional staff in planning, developing, training, and evaluating learning experiences for students. This encompasses all technology activities and services for the purpose of supporting instruction. Activities may include expenditures for internal technology support as well as support provided by external vendors utilizing operating funds, costs associated with administration and supervision of technology personnel, systems planning and analysis, systems application development, systems operations, network support services, hardware maintenance and support services, and other technology-related costs that relate to the support of instructional activities. Specifically, costs associated with the operation and support of computer learning labs, media center computer labs, instructional technology centers, instructional networks and similar operations should be captured in this code. DISTRICT ADMINISTRATION: The program to provide general administration and executive leadership for the implementation of school policy and the supervision and management of the District. SCHOOL ADMINISTRATION: The personnel, activities, and services for directing and managing the operation of the schools in the District. BUSINESS SUPPORT: The program concerned with the fiscal operations of the District. This program includes budgeting, purchasing, receiving, paying for goods and services, paying employees and other activities associated with the prudent management of district resources. These departments include Finance, Human Resources and Public Relations. PLANT OPERATION AND MAINTENANCE: The program concerned with the daily custodial needs and utility services for all school buildings in the District. This program also includes building insurance and other building care costs. The program concerned with the physical maintenance of buildings and equipment in the District; this program includes annual repairs, modifications, and improvements necessary to provide safe facilities and equipment. The program concerned with the maintenance of all sites of the District. This program includes snow removal, landscaping and other general grounds services. The program is for maintaining order and control in schools and on school property. STUDENT TRANSPORTATION: The program concerned with transporting students to and from school, between schools within the District. The program established to provide transportation services to, approved athletic or activity events and to provide other transportation services not eligible for reimbursement under the state transportation support program. COMMUNITY SERVICES: Services and activities to provide non-instructional programs for the school community as a whole or some segment of the community. Included in this program is the Community Education program which provides classes for all ages. DEBT SERVICE: The servicing of debt incurred from capital construction through the payment of principal and interest. SITE IMPROVEMENTS/CONSTRUCTION/ADDITIONS/RENOVATIONS: The process of coming into ownership, control, or possession of assets intended for continued use over relatively long periods of time. This program includes constructing or remodeling school plant facilities. FOOD SERVICES PROGRAM: The program for the personnel and activities for providing meals to students and staff of the schools.

FUND TRANSFERS: The transactions, which withdraw money from one fund and place it in another fund without recourse. CONTINGENCY: KDE requires the District to create a general fund contingency reserve; this reserve shall nit be less than 5% of the general fund budget. The contingency reserve is a budget item only; if expenditures are to be made, a budget transfer is made to the appropriate program.

2.2 DEFINITION OF OBJECTS OF EXPENDITURE In addition to classifying each expenditure by program, the type of expenditure must also be determined. For example under the elementary program, you may have different types of expenditures that include salaries for teachers, supplies or minor equipment. The following are the expenditure categories established by the State of Kentucky (object codes). SALARIES: The gross amount paid to employees for full-time, part-time, and substitute personnel. This includes stipend payments. EMPLOYEE BENEFITS: The amounts paid by the district, on behalf of the employee, for fringe benefits which the District is required to pay by law, contract, or board policy. Portions of these benefits are insurance premiums paid for employee health insurance and retirement match. In addition the District provides an employee assistance program. The cost of these benefits varies depending on the number of employees. Portions of these benefits are payments based on a percentage of the employee's salary; these include Social Security, Public Employee Retirement, Worker's Compensation, and Unemployment. The cost of these benefits varies in direct proportion to the amount of salaries paid. PURCHASED SERVICES: The amounts paid for professional, technical, and property services provided by individuals, organizations, private businesses, and public agencies. Persons of firms with specialized skills or knowledge perform professional and technical services and payment is not part of the District payroll. Property services are purchased to operate, repair, maintain, or rent facilities for the District. Staff in-service, travel and bussing fall into this category. SUPPLIES AND MATERIALS: The amounts paid for the purchase of materials, which are considered expendable or consumable. This category would include minor equipment, library materials, technology equipment and supplies, etc. CAPITAL OBJECTS: Items of a permanent or lasting nature which have met the District's capitalization policy and are to be recorded as fixed assets. DEBT RETIREMENT: The redemption of outstanding bonds and the payment of interest on bonds and other financing instruments. INSURANCE AND JUDGMENTS: The amounts expended for property, liability, and fidelity insurance. TRANSFERS AND CONTINGENCIES: This object provides for the transfer of assets from one fund to another and for a budgetary contingency.

2.3 ORGANIZATION CODES AND OBJECT CODES Kentucky law requires the classifications described above. In addition, the District has some internal classifications as follows. The District accounting structure is based on a two-part numerical classification. The first part of the accounting code is the ORGANIZATION KEY; this describes location, fund and program where the goods or services are going to be provided. The structure of the code is:

XXX(location)X(fund)XXX(key code) The Location code describes an actual physical site. Each school has only one location code. (For example, all of Scott High is 120.) The location codes are consistent with the numbering system used by the State of Kentucky Department of Education. The fund code is next, for example a “1” indicates General Fund, and a “2” indicates Special Revenue Fund in the accounting system.

The key code is the last 3 digits of the organization code and it indicates a particular program. For example, “031” indicates Counseling Services.

So, the code “1201031” would indicate Scott High School-General Fund-Counseling Services

This system allows us to summarize information by any of the above designations.

The second part of the accounting code is the OBJECT CODE. The object code describes "what" is being purchased. This separates salaries from employee benefits as described above under the "OBJECTS OF EXPENDITURES". The District has assigned a number of internal codes to differentiate "what" is being purchased. For example, we have a code for health insurance and a code for retirement. The Object Code is a set of four digits.

0110 designates certified base salary 0622 designates utility charges for electric 0734 designates a computer workstation, So, the account code “1201031-0110” would indicate the certified base salary of a guidance counselor at Scott High School. For an order or payment to be processed, a complete accounting code must be provided; the complete code is an assigned ORGANIZATION CODE with an assigned OBJECT CODE. All expenditures require an organization code and object code.

Any time funds are assigned to a budget officer for expenditure the budget officer will receive the appropriate organization keys and object codes from the accounting office with a budget. Each budget officer should become familiar with the budgets for which they are responsible and confirm the appropriate codes are used on all purchase order requests, and employee salary and benefits.

2.4 BUDGET ALLOCATIONS The General Fund Budget has been broken down into individual budgets for management purposes. The principals are the Budget Officers for funds allocated to the schools. The budget form for the SBDM instructional allocation can be viewed at this link (SBDM BUDGET FORM). The SBDM allocation procedure can be viewed on this link (SBDM ALLOCATION PROCEDURES). The remaining Budgets are assigned to appropriate Budget Officers who will supervise the expenditure of the funds. Budget allocations to schools of general fund money is based on enrollment, special ed. population, and specific identified needs within the school. The allocations are calculated each winter for the following budget year. Each SBDM is required to specify how they would like their schools allocation to be budgeted (i.e. supplies, equipment, textbooks, technology and personnel, etc.) Once the budget is finalized, the accounting codes and amounts authorized are distributed to the directors, supervisors, principals, and other budget officers. As a budget officer, you are required to approve all expenditures from any account you oversee. The approval signature confirms that you have reviewed the request and documentation and you are in agreement that the expenditure is an appropriate use of district resources.

2.5 FUNDING SOURCES CONTROLLED BY THE BUILDING PRINCIPAL General Fund: These revenues come from local property taxes and state public school support. Monies are budgeted in the spring for the following school year. Budget spending authority lapses at the year-end for all general fund monies. Purchase requests after April 1 must apply to the following year. The budget period runs from July 1 through June 30th of each year. Any monies remaining at June 30 in building accounts return to the District’s General Fund except for an allowance of a 10% carryover of the instructional materials allocation. Remaining monies do not carry over to the building's budget in the next year. In order to process payments the District has established purchase cut-off dates for all general fund purchases.

Federal Funding Sources: These monies are earmarked for specific programs and cannot be transferred to any general fund accounts. Federal funds must be spent during the grant period assigned by the federal granting agency. All expenditures pertaining to federal grants must be for the purpose of the grant and must meet all federal expenditure guidelines. The appropriate federal manager assigned in the district must approve budget transfers for federal programs. All purchasing and travel policies established for the use of district funds must be followed when expending federal funds. The following federal program funds have been site based to the building principals: Title I -: These monies are used by Title I schools to assist with the education of disadvantaged children. Monies site-based for Title I expenditures include salary, benefits, supplies and in-service. Title I monies are usually budgeted in two types of accounts: 1. Direct Instructional Expenditures (Elementary or Secondary) 2. Instructional Improvement Expenditures (Teacher Training, In-Service)

2.6 BUDGET TRANSFERS Principals have the authority to request budget transfers for the accounts under their control. This should be done via email, or fax to the accounting department. Principals are not authorized to transfer school allotments to pay additional salaries to District personnel. All salary transfers must be approved by the Deputy Superintendent and Finance Director. Any special revenue funds (state grants, federal programs, etc.) have specific rules regarding transfers and are subject to additional review by the program manager. The program manager must approve all program transfers.

2.7 BUDGET MONITORING Each Budget Officer is responsible to monitor each account under their control by tracking estimated expenditures and actual expenditures. The budget officer has a number of options available to monitor budgets. Each school has the authority and access to review accounts on line at any time. The accounting department staff is available to assist building personnel with using this option. Building principals are also provided reports monthly to monitor account activity. Whatever method each budget officer uses to monitor their budget, it is imperative that the review is done timely. Any questions or problems should be immediately emailed or called into the accounting office. 3. GRANT PROCEDURES

A grant represents funds requested from a state, federal or private source. The grant is a commitment from the source to provide funds for specified purposes. All grant expenditures are subject to the same policies and procedures as other District funds. In order to process a grant, the following steps must be completed before any commitments for purchases or employment are made:

3.1 GRANT AWARD PROCEDURES If you receive a grant award, send copy of the award letter to the Finance Officer. Send completed grant spreadsheet (Grant Budget Spreadsheet) to the Finance Officer. Once the grant documents have been received, you will work solely with the Finance Office. Contact the Finance Office for the following:

Budget set-up

Tax-exempt status For assistance in payment to individuals Questions regarding purchasing procedures

Please note that it is mandatory to follow Board policy, administration regulations, and building procedure as described in District Grant Guidelines. In order to meet the grant objectives, the budget must be aligned with the resources required to meet those objectives. Such resources would include the type of personnel, services, and supplies/equipment needed to be successful. We have developed a spreadsheet (Grant Budget Spreadsheet) to help pull your budget together.

3.2 GR A N T GU I D E L I N E S Federally and state-funded grants must be run through the District accounting system, not a school checking account.

§ School district policy requires all who get paid to fit within an approved salary schedule. § When an employee gets paid, you must plan on the benefits being paid as well.

§ Benefit rates vary depending on the employee and the number of hours worked per week. § If your grant is federally funded, higher employee benefit costs will be charged to your grant. (So, you need to budget for it.) § As stated above, all federal and state grants must be operated through the established financial system of the District, which is subject to regular audits in accordance with the Single Audit Act as amended. That is to say, you may not run the finances of a grant “off of the books.” § Grant expenditures must be in accordance with the approved budget that was submitted with the grant application. Any difference must be approved by the granting agency. § You are expected to monitor your grant closely. If you identify expenditure errors, contact the Accounting Department.

Business Procedures Manual Grant Procedures Section 3-10 § Most federally funded grants are on a reimbursement basis. In real terms, this means that the District agrees to let you use its own resources to conduct your grant. Then, periodically as directed by the granting agency, the District must submit a reimbursement request to the granting agency to be reimbursed for those funds. The Finance Department will prepare these reimbursements, but you need to be in communication with us to ensure a due date is not overlooked. Inherent in this “reimbursement” arrangement is your acknowledgement that any and all funds reimbursed belong to the District. Additionally, you must take extra care not to spend more money than your grant will reimburse. Your program will be billed for any over expenditure. § By their nature, reimbursements are strictly for actual expenditures that have already happened and are recorded on the District’s financial system. Encumbrances usually do not qualify. Planned expenditures do not qualify. Expenditures “in the works” do not qualify. § External source receipts must accompany all expenditures. Receipts generated in-house do not qualify. § Grant expenditures must fall within the period covered by the grant. Do not submit expenditures prior to or following the grant period. The date on the external source receipts will be used to document the date of the transaction. § The building principal will control all grants submitted through a school.

§ The District does not normally prepay any expenditure, except for registrations and special circumstances as approved by the District Finance Office. § In lieu of providing up front money to you for expenditures, you will need to use the purchasing documents (Purchase Requisitions and Purchase Orders) already established for use by the District. § All submissions must be complete, accurate, and timely. This includes having the appropriate signatures and the correct account numbers. § Your payment documents will be processed according to the District’s established cutoff calendar. A calendar is distributed each month designating cutoffs for payroll and accounts payable. § All reimbursements will be based on the information that comes directly from the financial system as opposed to your records. If there is a discrepancy between your records and what is on the financial system, request a Journal Entry from the Finance Department to correct the error. § The District Finance Office will file all fiscal/financial reports. No project supervisor should submit any financial data, as the district records are the official records of the district and are the records that are subject to audit. 3.3 FLEXIBLE FOCUS FUNDS  ALL GRANTS UNDER FLEXIBLE FOCUS WILL BE FIFTEEN (15) MONTH GRANTS ENDING ON SEPTEMBER 30TH OF THE SECOND YEAR  FFF CANNOT BE MOVED FROM PRESCHOOL  FFF CAN BE MOVED WITHIN GRANTS UNTIL THE END OF THE 2ND QUARTER OR DECEMBER 31  ALL REQUIRED DOCUMENTATION MUST BE SENT BY MARCH 15 OR 4TH QUARTER PAYMENTS WILL BE HELD  DISTRICTS WILL BE ALLOWED TO CARRY FORWARD 10% IN EACH OF THE FFF GRANTS (TEXTBOOKS EXCLUDED). ANY AMOUNT ABOVE THE ALLOWABLE 10% WILL BE REDUCED FROM THE NEXT YEAR ALLOCATION  ALL CARRY FORWARD MUST BE EXPENDED BY DECEMBER 31  EXPENDITURE REPORTS FOR SAFE SCHOOLS WILL BE SUBMITTED ELECTRONICALLY ALONG WITH THE OTHER CDIP REPORTS

What is the Flexible Focus Fund? The Flexible Focus Fund (FFF) was created by the legislature beginning with the 2003-2004 state budget. Basically, the allocations for five categorical programs (Professional Development or PD, Extended School Services or ESS, Preschool, Textbooks, and Safe Schools) have been modified to permit the state and local school districts additional flexibility in the distribution of program funds while still addressing the governing statutes and serving the need and the intended student population.

This flexibility has changed with the passage of House Bill 406 pertaining to the 2008-2010 Biennial Budget. Districts can move grant funds within four programs: Professional Development, Extended School Services, Textbooks, and Safe Schools. Districts are not allowed to move funds from Preschool, however, funds may be moved into Preschool.

Districts will receive a single allocation that covers all of these programs.

Services in each program area must still be provided according to all statutes and/or regulations established for each program. As an example, the requirement to pass on 65% of the district’s Professional Development allocation to its schools is still in effect.

How does the 65% rule for PD allocations work? The amount submitted to KDE as a budget for Professional Development on the first Quarterly Expenditure Report becomes the districts allocation for PD and is the amount subject to the 65% allocation under KRS 160.345(8). Any transfers into the Professional Development Fund after the first three months (September 30 th under the Flexible Focus language would not be subject to the 65% rule. Any transfer out to one of the other grants in FFF must be made from the district’s 35% PD allocation.

How does the flexibility work? The flexibility is only within the five programs listed above. The district cannot move part of this money into another program outside the five. The total amount of the allocation for the five programs in the FFF must at all times match the allocation received by the district from the state. In other words, if the state sends you $500,000 for these five programs, then the district shouldn’t show less than $500,000 in total budgets for those five programs.

The first step is for the district to analyze student needs at its schools and determine what strategies were developed that could be funded by programs in the fund. At the district level, it is recommended that policies and procedures regarding the allocation of FFF be developed. How should the funds be allocated? Districts can use one of the following methods to allocate these funds: Recommended Method

1. Create the usual allocations to your schools for PD, ESS, Preschool, Safe Schools, and Textbooks. Doing this will mean you have met statutory and regulatory allocation requirements (i.e. the 65% PD rule)

2. Provide the allocations to the schools in a lump sum.

3. Explain to the schools that they have until a certain date (whatever date the district decides) to return an adjusted allocation form to the district showing how the school actually wants to use its Flexible Focus Funds. They can shift funds between the Flexible Focus Funds.

4. Create the district budget for each grant in Flexible Focus based on what the schools return to you. Make sure these budgets are accurate by the submission of your first quarterly expenditure report in October.

Traditional Method

The second method for allocating the FFF is to determine, exclusively at the district level, how much funding is required in each program to provide needed services.

The district would then allocate an appropriate amount to each program based on the needs. This more closely aligns with the practice currently being used, the difference being that the district determines the allocation rather than the state.

Once each program’s allocation is determined, the district would perform calculations to determine how much each school would receive in the grant programs that are administered at the school level (ESS, PD, Textbooks, and Safe Schools). Again, remember that districts need to make sure that they are giving 65% of their PD allocation to the schools.

As is currently the case, the district would then notify each school council of their allocation for each program.

How will the district receive Flexible Focus Fund monies? The FFF allocation will come to the district in four (4) installments. The first will come as close to July 1 as possible. The second, third, and fourth payments will come at the beginning of the next three quarters (October, January, and April). Each distribution will be identified on the check stub as FLEX-- (with -- being the last two digits of the fiscal year). If all required documentation has not been submitted by March 15, the 4 th quarter payment will not be sent to the district. This includes reports and any other documentation required by program standards.

When are final budgets for Flexible Focus Fund Grants due? Local school districts are no longer required to post the final budget on the district’s web site. The budget will be taken from the 1st quarter expenditure report which is submitted electronically on or before October 25. There is not a MUNIS project code for the FFF. The district should use the standard MUNIS project codes set up for each grant in the FFF (as shown below). Quarterly expenditure reports must be submitted to KDE by these dates: 1st quarter, October 25; 2nd quarter, January 25; 3rd quarter, April 25; and 4th quarter, July 25.

Quarterly expenditure reports will be reviewed by KDE staff to ensure that only allowable MUNIS codes are being budgeted and expended as according to the funding matrix available at http://education.ky.gov/kde/administrative+resources/school+improvement/comprehensive+improvement+plann ing/funding+and+finance.htm If funds are budgeted to an unallowable code, the district must amend the budget and resubmit a new expenditure report to KDE showing the amendment. If funds are spent from an unallowable code, the district must reimburse the grant from their general fund. ESS 120X Preschool 135X PD 140X Textbooks 160X Safe Schools 168X*

*A separate budget report for Safe Schools is filed with the Center for School Safety by June 30 th each year. Expenditure reports for Safe Schools will be submitted electronically along with the other CDIP reports.

What if the district needs to move money from one Flexible Focus grant to another after September 30 th ? Changes to FFF grant program allocations within the fund can be made until the end of the second quarter or December 31. After the third quarter or March 31, KDE will notify districts if they have more than 25% remaining in the FFF. Unlike NCLB Transfers, there are no special transfer codes for FFF. It will not be necessary to reflect separate revenue line items on reports. When money needs to be moved from one program in FFF to another, perform the following budget amendment.

INCREASE 220 3200 XXXX For grant receiving the transfer DECREASE 220 3200 XXXX For grant giving the transfer

Amendments within an individual program in the FFF will follow normal amendment guidelines.

How should expenditures for the grants in the Flexible Focus Fund be reported? Once you have established what allocation the district will give to each program, the district should expend funds under the standard MUNIS project code created for each individual grant.

ESS 120X Pre-School 135X PD 140X Textbooks 160X Safe Schools 168X

What does the “10% carry forward” mean? Each district will be allowed to carry forward up to 10% of the allocation for ESS, Safe Schools, PD, and Preschool. Textbook funding is exempt from the 10% carry forward rule. The 10% will be based on the allocation after adjustments have been made for flexible funding and as reflected on the 2 nd quarter report. Any amount above the allowable 10% carry forward amount will be reduced from the next year’s allocation. This 10% carry forward provision will be enforced for fiscal year 2008.

How will this be handled in MUNIS? In order to simplify this process the district will not be required to make any entries to “transfer” the carry forward to the next year grant. Districts should simply leave the money in the year it was received and spend that money before spending new year money. Districts should have only current year money and one year prior open. For example, if a district has money in 1207 and 1208, they should zero out the 1207 funds by moving expenditures from 1208. This will leave only 1208 and 1209 monies available.

Is the carry forward period the same for all grants? Yes. The carry forward provision is the balance reflected on the date that a particular grant is supposed to be completed. All five flexible focus fund grants are fifteen (15) month grants that end on September 30 th of the second year.

Flex Funding budget forms for Schools

4. CASH MANAGEMENT

All disbursements of District funds must be made in accordance with District procedures. We are accountable to the taxpayers who provide these funds, and we are also audited each year to ensure we follow established practices for making disbursements. As previously mentioned, schools are allotted funds annually based on an approved budget. In addition to funds managed at the District level, schools also receive monies through fundraisers, donations, sales, etc. As provided by Board policy each school is authorized to have one school checking account, requiring two (2) authorized staff signatures, to manage school generated funds. The activities of these funds must be reported monthly to the Finance Department. All funds collected by students and employees for school activities must be accounted for in the School Activity Fund or in the District’s Accounting System. School Activity Funds must be managed in accordance with District accounting procedures as outlined in the manuals identified on the District website under Accounting for School Activity Funds.

4.1 VENDOR PAYMENTS A purchase order is required for any district employee to charge anything to a vendor. (See Purchasing Procedures in Section 10 of this document) The vendor will ship the goods in accordance with the purchase order and then will bill the District for the goods. No goods may be shipped to a personal residence. Do not ask vendors to charge without a purchase order. A purchase order is what commits the district’s financial resources. District employees do not have the right to charge anything to any vendor without a purchase order.

4.2 DIRECT PAYMENTS There are instances where payments will be paid for registrations, plane tickets, etc…or where the goods or services have already been received. In those instances, the budget officer must complete a Standard Invoice and attach appropriate invoices and submit to Accounts Payable for payment. The appropriate accounting codes must be identified, an invoice or receipt must be attached and the Standard Invoice must be signed by the budget officer responsible for the account being charged.

4.3 REIMBURSEMENTS Reimbursements can be made to schools for purchases of supplies that are in accordance with the District purchasing procedures. No reimbursements will be made for items that are not shipped to a District facility. All orders and purchases should be shipped to a District facility.

When requesting reimbursement for items purchased, the receipt must meet the following criteria:

Must be an original receipt (no copies). Must show the cost of each item purchased. Must show the total amount of the purchase.

Must show the amount paid. Must show that no amount is outstanding.

Must show the name and address of the vendor. Keep in mind that the Kenton County School District is exempt from paying Kentucky Sales tax; however vendors will not allow you to purchase tax exempt when you are being reimbursed.

4.4 PAYMENT SCHEDULE The Accounts Payable Office produces checks once each month in conjunction with the monthly Board meeting. These checks are for travel, reimbursements, vendor payments, purchase orders. The checks to employees for mileage or other reimbursement will be issued the day following the Board meeting. All vendor checks are issued at this time, as well. 5. REVENUE PROCESSING

At times schools receive money from parents, patrons, students and personnel for various items. All monies received must be accounted for and handled appropriately. All monies that belong to the District Accounting office should be delivered timely for deposit in the District accounts and coded to the appropriate revenue accounting code. The recording of receipt and the depositing of receipts at the Central Office shall be segregated duties. All schools and programs receipting money are required to have a safe and secure location for all money in their possession. Numbered receipts will be issued for any receipt.

5.1 RENTAL OF SCHOOL PROPERTY The Board has established policies as it pertains to renting school property. Guidelines have been established and are administered by Facilities and Operations. These guidelines and procedures are available on the District’s website under “Community Use of Facilities”. Schools are not allowed to keep any rental charges (donations) in their own school accounts. These monies must be submitted to the accounting office for deposit in the District accounts. Do not pay District staff for any work performed from your school accounts. This includes custodial services that may be performed for a special activity. All payments to employees must be processed through the District payroll department. 6. TRAVEL PROCEDURES

To be eligible for reimbursement, all travel for District employees must 1) be properly authorized 2) be actually incurred 3) be necessary for fulfilling the responsibility of the department and 4) be conducted in the most economical manner for the District. Official travel by Kenton County School District employees must be approved in advance. Each employee MUST complete the “Travel Authorization Request Form” prior to traveling out of the district. Travel for all certified and classified staff must be approved by the appropriate supervisor or building principal. “Travel Authorization Requests” for principals must be approved by the appropriate Central Office supervisor. The Kenton County School District requires all travel to be properly documented not only for accountability purposes, but also to protect the employees from having travel reimbursements being considered taxable. The IRS divides travel reimbursements into two categories (accountable and no-accountable). All travel payments made under a no-accountable plan are considered income to the employee and are therefore subject to state and federal withholding. Travel paid under an accountable plan is considered to be a reimbursement and is not considered income as long as the employee can substantiate all expenses incurred by reporting and submitting proper documentation to the employer in a timely manner. The Kenton County School District has an accountable plan so the reimbursements are not taxable to the employee.

6.1 TRAVEL TO PROFESSIONAL CONFERENCES/MEETINGS NOTE: THE FOLLOWING APPLIES WHEN THE EXPENSES FOR THE CONFERENCE ARE TO BE COMPLETELY REIMBURSED BY DISTRICT FUNDS: A “Travel Authorization Request Form” must be submitted to the appropriate administrator for approval. All “Travel Authorization Request” should have the proper accounting charge codes identified prior to submitting the forms for approval. If approved, the request is sent to accounting to be processed and filed until after the conference. (NO reimbursements for airline tickets, registration, or hotel deposits will be made without a completed and approved “Travel Authorization Request Form”.) Receipts are required for reimbursement of registration fees, airline tickets, parking expenses and tolls. Meal reimbursements do not require a receipt. Requests for payment of airline tickets, registration, and hotel deposits must be submitted by preparing a Travel Authorization Form and submitting it for proper approval. (Please allow adequate time to process the request, produce the check and mail it to the conference registration within the time frames required for registration.) All expenses must be documented. Lodging: Original receipts showing the dates of the stay at the establishment and the amount charged per day, plus the tax, if any, must be submitted. (Credit card receipts are not acceptable documentation). The district will not pay for extra items added to the lodging bill such as phone calls, health facility fees, meals, movies, and other incidentals. Airfare: Original receipt (usually marked “passenger receipt” in ticketed booklet) must be submitted. (Credit card receipts are not acceptable documentation.) Air travel allowance is limited to coach fare. Meals: Meals are reimbursed on a standard amount per day. The amount is listed on the Travel Authorization Request Form. Meal reimbursement will be based on the number of days the employee is away form his/her normal workstation. If meals are included in the conference registration fees, the amount for the meal must be deducted from the amount of the standard reimbursement for that day. Meal reimbursement will not exceed the daily per diem rates. Meals will only be reimbursed for travel that requires an overnight stay. Transportation: If a private car is used to reach the conference location, the number of miles must be clearly documented. The reimbursement is based on the standard mileage rate times the number of miles. In no instance will the amount of the reimbursement exceed the cost of an airline coach ticket. This reimbursement is made only to the individual who drove the vehicle. (Do not split amounts for mileage among several employees. The school district will pay the lesser of the actual mileage rate or the cost of the airline ticket in those instances in which the employee elects to use a personal vehicle in lieu of airline travel. The additional time needed for automobile travel is to be charged to annual leave and meals and lodging will be allowed within the time frame that would have been necessary for air travel. The standard mileage rate is set annually by the Internal Revenue Service. Registration fees: A receipt must be obtained and submitted with the “Travel Authorization Request” if the employee pays for the registration with personal funds. Miscellaneous expenses: Cab fare or bus fare to and from airports, hotel, or as otherwise required is reimbursed. Cab fare is authorized if there is no other reasonable transportation available. Other expenses as required should be explained and properly supported by receipts or other documentation. Personal expenses, such as personal telephone calls, are to be paid by the employee.

6.2 IN-DISTRICT TRAVEL In-district travel is defined as travel within the school district or the immediate vicinity. (No overnight travel is reported in this category.) This type of travel is usually submitted on the district Travel Voucher mileage form that may be obtained from your school office or the Central Office Finance Department. Reimbursement will be made at the standard mileage rate for travel within the District to conduct official business. This includes required travel from one District building to another, travel to required meetings, and home visits. This does not include travel from your home to your place of work. The school district has prepared a district mileage grid that shows mileage from various school buildings. This mileage grid may be obtained from the district accounting office or via the school districts website. Claims for mileage expenses to conduct official business while in route between home and office should only be submitted for the mileage that exceeds the usual home to office mileage. Reimbursement for required travel when an employee leaves directly from home and returns home without going to the employee’s office will be the lesser of:

1. The distance between the employees home and travel destination, or 2. The distance between the employees office and travel destination. In-District travel must be documented by the employee on a “Travel Voucher” form. The employee must record the date, the number of miles traveled, and the reason for the trip on the form. The “Travel Voucher” form must be approved by the immediate supervisor. In-District travel will be reimbursed at the standard mileage rate. All employees are required to submit mileage reimbursement requests monthly.

6.3 DISTRICT PROVIDED VEHICLES There are instances where District employees are authorized to use District provided vehicles to perform their duties. Any employee that uses a District vehicle must sign the Vehicle Use Agreement Form available through the Transportation Department. No employee is authorized to use a District vehicle for personal use. 7. PAYROLL

7.1 SALARIES AND PAY SCHEDULES Certified Salary Schedules are available on the website. In addition, supplementary salary schedules (page 1, page2) are available. A listing of pay dates is located in the forms section.

Sub Finder training is offered to all new employees at the District Administration Building. Employees may find leave absences by logging into Sub Finder and looking under personal information. If you need assistance contact the Personnel Office.

7.2 PAYROLL DISTRIBUTION All employees receive checks bi-weekly. Pay dates are determined by contract language that has been agreed upon by the Kenton County Education Association and the Board of Education. Payroll invoices for additional pay must be in the Payroll Department 7 business days before the pay date to affect that payroll.

When an employee also works a supplemental job (i.e. extra curricular duties, (coach/sponsor) etc.) that will be added to the check they receive on their normal pay date. If an employee has been part time and then moves to full time, any unpaid part time hours will be paid on the full time payroll date with retirement withheld on the entire amount. Schools are not authorized to pay any employee for any service out of other sources of money such as a school checking account or booster/club account. All payments for services must be processed through the District payroll department. This includes extra duties for working athletic events, fundraisers, etc. All location changes must be submitted through the Directors/Principals to the Personnel Department. Address changes should be sent to the Payroll Departments.

Checks and paystubs are delivered to schools and district offices. District employees are required to use Direct Deposit as this insures timely deposit and reduces the risk of loss by the employee or the mail. If the employee is not present to receive their check and you don't know for sure that they will return the next day, keep it in a secure place overnight. If you have any questions about the employee returning, please contact the Payroll Department. The check may need to be returned to the Payroll Department. The following are some common questions regarding the distribution of payroll checks: What If an Employee Wants Check Left With Another Person? The Employee must sign an authorization for their check to be left with another person that they designate by name. Authorization must also state whether or not this will be a one time request or to continue for the future. What If the Employee Wants To Pick Their Check Up? The employee must notify payroll at least two days prior that they will pick their check up and can pick it up no sooner than the regular payday, from payroll. Employee must show picture identification at that time. What If the Employee Wants Their Check To Be Mailed? The Employee must sign an authorization for their check to be mailed to them and include the address that they want it mailed to. Authorization must also state whether or not this will be a one time change or ongoing. If any change of address should occur, employee must notify payroll in writing. If a mailed check is lost, it will be reissued within five working days after payday. This requires a stop payment and will take at least half a day to complete, (after the five day wait) before a check is ready to pick up. What If The Employee Has Questions About Information On Their Check? If an employee has any questions about their sick leave, number of hours worked, etc., they should check with the Administrative Assistant in the Sub Finder Office/Personnel Office. Questions about pay amounts or deductions should be directed to Payroll.

What about Checks that are not delivered? Any non-delivered checks will be turned into the payroll office and can be picked up from the payroll office staff during regular working hours. During the school year this is 7:30 to 4:00. Summer hours June through mid August is 7:00 to 3:00. What about Lost Checks? If an employee loses their check, they must pay a lost payment fee before another check will be issued. During summer payroll, if a check gets lost in the mail, the employee will be issued another check without any fees.

What about Lost W-2’s? If an employee needs an additional copy of their W-2 for any reason, they will be reissued within five working days.

7.3 PAYROLL INVOICES (Extra Pay Request) Guidelines for Principals and Secretaries to submit “extra” pay requests for employees: Please use the following guidelines when preparing payroll invoices. Payroll invoices are documents sent to payroll asking us to pay the employee for work performed. Any document requesting payment should be sent directly to payroll. They must be completely filled out and signed by the employee as well as the supervisor/principal. Put EMPLOYEE NUMBER with every name. Verify the correct name and employee number is the same as in Sub Finder. This helps us pay the correct employee. Nicknames don’t always get paid correctly or timely. If the employee number is unavailable to you, call Payroll for assistance. ACCOUNT CODE - The payment will be charged to these codes. Any request made from a budget for which you are the director, must have your correct code as shown on your budget documents on the payroll invoice submitted to payroll.

7.4 CLASSIFIED RETIREMENT SYSTEM All full-time employees (20 hours per week or 80 hours per month) will contribute to CERS (Employees Retirement System). Employees contribute 5.00% and the District pays 16.16%, (these rates effective July 1, 2009) the employer percentages fluctuate from year to year. Contact the Payroll Department for the most current percentages. Call CERS (http://www.kyret.com/) at 800-928-4646 for details or any questions. Before CERS will release funds for either retirement or refund, they will need a 2020 Form from the Kenton County School District. This Notice of Separation form provides some basic data to CERS, including the last day worked. After we get a letter of resignation or retirement indicating the last day worked, the Payroll office determines the payoff date. For employees who want request a refund of their CERS account, the 2020 Form will be released as close as possible to two weeks from the last day of the last month worked. (Two weeks are needed to collect all time sheets and absence reports, and to close the monthly payroll and process the data that goes to CERS.) Employees who request a refund will get back what they contributed, but not the part the District contributed. There may also be taxes and penalties that apply. Retirement applications should be received in the Finance Department 45 days prior to the retirement date. They will be processed and returned to the employee within one week. As long as the retirement application is received within this time frame, the employee should receive a retirement check within the first month of retirement. When a retired or former employee asks to return as a sub, they must contact the Personnel Department before their retirement to do all of the proper paperwork for this change or they cannot be paid. Failure to do this process will result in having to be finger printed upon returning and pay the processing fee. Retirement regulations do not allow a retiree to return to work for 90 days after they have retired. Upon retirement from KTRS or CERS employees are compensated 30% of their sick days at their daily rate.

7.5 TEACHERS’ RETIREMENT SYSTEM All certified employees will contribute to KTRS (Kentucky Teacher Retirement System). Employees contribute 9.855% and the District pays 13.105% for federally funded employees, (these rates effective July 1, 2009) the employer percentages fluctuate from year to year. Contact the Payroll Department for the most current percentages. Call KTRS (http://ktrs.ky.gov/) at 800-618-1687 for details or any questions. Before KTRS will release funds for either retirement or refund, they will need a retirement application from the employee and Kenton County School District. After we get a letter of retirement indicating the last day worked, the Payroll office determines the payoff date. For employees who intend to request a refund of their KTRS account, the refund application will be released as close as possible to one to two weeks from the last day worked. (One to two weeks are needed to collect all time sheets and absence reports, and to close the monthly payroll and process the data that goes to KTRS.) Employees who request a refund will get back what they contributed, but not the part the District contributed. There may also be taxes and penalties that apply. Retirement applications should be received in the Finance Department 45 days prior to the retirement date. They will be processed and returned to the employee within one week. As long as the retirement application is received within this time frame, the employee should receive a retirement check within the first month of retirement. When a retired or former employee asks to return as a sub, they must contact the Personnel Department before their retirement to do all of the proper paperwork for this change or they cannot be paid. Failure to do this process will result in having to be finger printed upon returning and pay the processing fee. Retirement regulations do not allow a retiree to return to work for 90 days after they have retired. Upon retirement from KTRS or CERS employees are compensated 30% of their sick days at their daily rate, based on their last full year of compensation.

7.6 VOLUNTARY BENEFITS The District currently uses an online process for enrolling for these benefits. Open enrollment is held in the fall of each year. Employees can enroll in dental, life insurance, disability insurance and cancer insurance. New employees have the opportunity to obtain benefits when hired. Contact information for the enrolling agents for these programs are found on the contacts section. Tax Deferral of Salary (403B/401K/457) Employees have the opportunity to defer part of their salary in a 403B, 401K or 457 plans. It is a way of having an additional retirement plan, where your funds can be deposited into fixed rate plans, mutual funds, stocks etc. Contributions are tax deferred and cannot be withdrawn until after retirement. At that point they will be subject to taxes upon withdrawal. An approved contact list of authorized companies and the authorization form are included under the contacts section.

7.7 HEALTH INSURANCE Open enrollment is held in the fall of each year. Health insurance (http://personnel.ky.gov/dei/) is sponsored by the Commonwealth of Kentucky. Various plans are offered for single, parent plus, couple and family. Once enrolled, employees cannot make changes to their plan without a qualifying event. (i.e.: marriage, divorce, adoption, birth, loss of coverage, spouse enrollment differs from the Kenton County Board of Education, legal guardianship, administrative order, court order, death, entitlement to Medicare/Medicaid.)

7.8 FAMILY MEDICAL LEAVE ACT Basic Leave Entitlement FMLA requires covered employers to provide up to 12 weeks of unpaid, job-protected leave to eligible employees for the following reasons:

 Incapacity due to pregnancy, prenatal medical care or child birth  Care for the employee’s child after birth, or placement for adoption or foster care  Care for the employee’s spouse, son or daughter, or parent, who has a serious health condition  A serious health condition that makes the employee unable to perform the employee’s job

Employees are eligible for FMLA if they have worked for a covered employer for at least one year, for 1250 hours over the previous 12 months. Certified employees are automatically eligible for FMLA benefits.

Benefits During FMLA leave, the employer must maintain the employee’s health coverage under any “group health plan” on the same terms as if the employee had continued to work. Upon return from FMLA leave, most employees must be restored to their original or equivalent positions with equivalent pay, benefits and other employment terms.

Forms for FMLA must be requested by the employee from the Benefits Coordinator’s Office.

7.9 COBRA COBRA Entitlement

COBRA is the right to continuation of health coverage. COBRA can become available to you when you would otherwise lose your group health coverage. It can also become available to other members of your family who are covered under the Plan when they would otherwise lose their group health coverage. Determined eligibility is due to a life event known as “qualifying event. COBRA continuation coverage must be offered to each person who is a “qualified beneficiary”. Under the Plan, qualified beneficiaries who elect COBRA coverage are responsible for monthly payments.

COBRA is eligible to employees for the following reasons:

 Reduction of work hours  Employment end for any reason other than your gross misconduct  Death of spouse  Divorce or legal separation  Dependent child losing eligibility of coverage as a dependent Contacts

Eligible employees will receive notice from Benefits Coordinator for COBRA enrollment. Enrollment must be handled by the Benefits Coordinator at the district.

7.10 LEAVE AND ATTENDANCE Daily Attendance: The District expectation is that each employee will enter his/her absences into SubFinder as they occur (344-1168). Absences can also be reported through the district website at http://www.subfinder.kenton.k12.ky.us/webconnect/login/login.asp. In a few instances, the employee’s immediate supervisor will enter the absences. All absences should be reported daily stating the reason and leaving directions for the substitute as appropriate. If an absence is reported after the start of school on any given day, only the principal or designee can enter the absence into SubFinder. The password for SubFinder is the employee number which is found on the top left corner of the paycheck stub. Failure to enter absences in a timely way may result in delays in pay and/or interruptions to contract and elective benefits. The SubFinder office is staffed beginning at 6:30 AM if you need assistance in reporting an absence. 7.101 PERSONAL DAYS Full-time employees will receive 3 personal days per year. If an employee has unused personal days at the end of the school year, they will be rolled over to sick days. Employees working an alternative schedule or time that is not full time, will receive a prorated amount of personal days according to their schedule. All requests must be made in advance through the immediate supervisor using the appropriate Board approved form. Approval of personal leave days is governed by the provisions of the Contractual Agreement between the Kenton County Board of Education and the Kenton County Education Association. Unused personal days convert to sick days at the end of the year and are carried forward with any other accumulated sick days

7.102 SICK DAYS Employees who work a full time 12 month schedule will receive 12 sick days per year. Employees who work a full time 10 month schedule will receive 10 sick days per year. Employees working an alternative schedule or time that is not full time, will receive a prorated amount of sick days according to their schedule. Using accumulated sick leave days allows the employee to be paid while on sick leave and allow for insurance and other elective deductions to continue. Once sick leave has been exhausted, days without pay will affect insurance, elective deductions and retirement. There is a significant benefit in accumulating sick leave days. Members eligible for retirement receive 30% of the compensation attributed to unused sick days upon retirement from the Board of Education. Information on voluntary Sick Leave Bank membership can be found in Policy 03.12321 (certified staff) or 03.22321 (classified staff).Request forms certified classified

7.103 EMERGENCY DAYS Each full-time employee will receive 3 emergency days per year. These days do not carry over from year to year and should be used for the following situations: bereavement, subpoenaed to court by third party. Employees working an alternative schedule or time that is not full time, will receive a prorated amount of emergency days according to their schedule. Approval of emergency leave days is governed by Board policies 03.1236 (certified staff) and 03.2236 (classified staff) as well as by the provisions of the Contractual Agreement between the Kenton County Board of Education and the Kenton County Education Association. Unused emergency days do not carry forward to the following year. Request for emergency days is made through the immediate supervisor, but are approved only by the Superintendent.

7.104 JURY DUTY Each employee is responsible for entering absences associated with jury duty into the SubFinder system. http://www.subfinder.kenton.k12.ky.us/webconnect/login/login.asp. Enter the absence under the ‘jury duty’ category. A certificate of attendance should be secured from the court each day and submitted to Human Resources indicating the date(s) of service. The form can be submitted by fax (957-2673). Employees on jury duty receive their regular pay in addition to the court stipend. However, $5.00 of the court stipend must be returned to the school district for each day of paid service. Checks should be made payable to the Kenton County Board of Education and submitted to Mike Tolliver at the conclusion of the jury duty assignment. [email protected]

7.105 MEDICAL LEAVE Per Board Policy, employees may apply for unpaid medical leave once their regular sick day and personal day benefits have been exhausted. A note from the doctor must be submitted along with a letter requesting unpaid medical leave and specifying the time period for which the leave is being requested. Similarly, a note is required from the doctor to release the employee back to work. Notes for classified staff indicating work with restrictions will be considered on an individual basis based on job classifications (Board Policy 03.211). Please reference policy 03.12322 (certified staff) or 03.22322 (classified staff) for additional details. [email protected]

7.106 MATERNITY LEAVE There are numerous potential scenarios involved with maternity leave. Please email Diane McMahan for step-by-step instructions. [email protected]

7.107 WORK CALENDARS All administrative positions, the majority of classified positions, and positions with extended days require the submission of an electronic work calendar to the immediate supervisor. All changes to the work calendar must be approved in advance by the supervisor and sent electronically to Human Resources in a timely way. Failure to submit changes may result in delays in pay or may impact other benefits. For employees with calendars of fewer days than those on a full-time calendar in the same job classification, sick leave, personal leave, emergency leave, and holidays will be prorated to the nearest ½ day. [email protected]

7.108 NATIONAL BOARD CERTIFICATION Employees wishing to participate in the National Board Certification process should visit www.kyepsb.net to learn the specific requirements for application and the conditions/restrictions for receiving compensation. Human Resources should be notified once an applicant has been accepted into the National Board Certification program. When days are used for related professional development activities, the category of “National Boards” should be entered into SubFinder when requesting a substitute. [email protected] Steps to follow for a leave of absence for more than 5 days

 Notify your principal.  Write a letter to the Personnel Department, requesting leave. Letter Needs to Contain the Following Information: . Reason for the leave . Date the leave will start . Date you plan to return to work . If the dates change, it is your responsibility to notify Central Office and submit a revised letter with the corrected information. . SubFinder records must match the requested dates. . You must state your plan to use sick days and/or personal days or if leave will be unpaid.  Attach physician’s statement.  Call Payroll Office to discuss how the leave will affect your pay, prior to going on leave. Date of Return . Physician’s statement must be received before returning to work. (You are not permitted to return to work without the physician statement.) . Give to secretary upon arrival. . Fax copy to Central Office upon arrival to school. Restrictions While on Leave . During the dates of approved leave you are not allowed to work in any capacity. . During the dates of approved leave you are not allowed to participate in any Professional Development. . During the dates of approved leave you are not allowed to substitute.

If you are aware of an employee who is in need of additional sick days and you wish to donate some of your sick days to that individual, please follow the guidelines below.

7.11 SICK LEAVE DONATION Donor must: 1) must maintain at least fifteen (15) days in their account; 2) have a notarized statement authorizing the donation;

Donee must: 1) have a medically certified illness, injury, impairment, or physical or mental condition (for the staff member or a member of his or her immediate family) that has caused or is likely to cause the staff member to be absent for at least ten (10) days; 2) have the need for the absence and use of leave, certified by a licensed physician; 3) have exhausted his or her accumulated sick leave, personal leave, and any other leave granted by the school district. Note: Any sick leave that remains unused, is not needed, and will not be needed in the future shall be returned.

7.12 SICK LEAVE BANK The Sick Leave Bank shall provide sick leave to contributors to the Bank in the event of a serious disabling illness or injury, provided their available sick leave and personal leave have been exhausted.

Enrollment in the Sick Leave Bank shall remain in effect for the current and subsequent years. In the event the Sick Leave Bank Committee finds it necessary to assess additional days, members may cancel membership in the Bank by written notification to the Chair of the Sick Leave Bank Committee. However, no cancellation shall entitle the member to the return of any sick leave day(s) already deposited in the Bank.

In the event the Bank is dissolved, days shall be prorated among, and returned to, the current members based upon the total number of days contributed.

Individuals who terminate employment with the District and subsequently are employed by another Kentucky school district are prohibited from recovering any days from the District’s Sick Leave Bank.

Contributions to the Bank are irrevocable and there shall be no compensation for contributions in excess of those used by a member.

Granting of Days

Sick Leave Bank days may be granted only in instances of a serious disabling illness to a member, or for the purpose of attending to a member of the immediate family who has a serious disabling illness which requires the member’s care. Immediate family shall mean the member’s spouse, children, step- children, foster children, grandchildren, daughters-in-law and sons-in-law, brothers and sisters, parents and spouse’s parents, and grandparents and spouse’s grandparents without reference to the location or residence of said relative and any other persons who are living as members of the member’s household.

The Committee shall require an applicant to obtain, at his/her own expense, a certificate of condition from a physician verifying the medical condition. Refusal to provide a Physician’s statement shall result in denial of the pending request for use of sick leave days from the Bank.

Grants of sick leave from the Bank shall not be made to any member in the following instances: 1. Elective surgery or cosmetic surgery, unless required as a result of injury or disease; 2. During any period the member is receiving disability benefits from Social Security, a retirement system, or Workers’ Compensation. 3. If the School District can provide the employee with duties for which he/she is qualified and which the employee can perform with reasonable accommodation.

Members of the Bank shall receive benefits from the Sick Leave Bank only for days when they are absent from their positions due to illness which would otherwise be unpaid absences. No benefits shall be paid for those days when an employee would not normally be in regular pay status, e.g., summer school, snow days. Employees may not receive pay from the Sick Leave Bank while receiving regular pay, e.g., holidays, x-days, vacation days.

Maximum Number of Days The maximum number of days any participant may receive during any Sick Leave Bank year shall be thirty (30) days. The maximum number of days any participant may receive as a result of any one (1) illness or recurring diagnosed illness or accident shall be sixty (60) days. A Sick Leave Bank year is July 1 through June 30.

Application

The form and manner of application for use of leave from the Bank shall be prescribed by the Committee. The Committee shall act either affirmatively or negatively on all applications within fifteen (15) work days of receipt of an application. Such time may be extended by agreement between the applicant and the Committee Chair.

Appeal of Decision

The request for days denied by the Committee may be appealed through the Sick Leave Bank Appeals Procedure.

The appeal shall be initiated with the Sick Leave Bank Appeals Panel, which shall consist of three (3) Bank members appointed by the Superintendent (one classified, one non-administrative certified, and one administrator).

The decision of the Sick Leave Bank Appeals Panel shall be made by a majority vote of the entire Appeals Panel. The Appeals Panel shall elect a Chair every two (2) years. No individual shall serve on the Appeals Panel within two (2) years of having served on the Committee.

Confidentiality

All information submitted to the Committee, Appeals Panel or Superintendent shall remain confidential.

Enrollment

Employees may enroll during September of each year by contributing on (1) day of sick leave with an effective date for participation of October 1 of that year. Employees shall be enrolled without regard to pre-existing health conditions if they are on active duty status at the time of enrollment.

Employees hired after October 1 of each year shall have thirty (30) calendar days from their date of employment to enroll. After that time, they must wait until the next enrollment period to join.

Contributions to the Sick Leave Bank must be made on the forms prescribed by the Sick Leave Bank Committee (03.12321 AP.11). Members must sign an enrollment form stating that they are aware of the provisions of the Sick Leave Bank Policy. One (1) copy of the form shall be forwarded to Human Resources Department at the Central Office as a permanent file copy, and one (1) copy shall be retained by the Committee.

Request for Days

All requests to draw from the Bank must be made on the approved forms (03.12321 AP.12) and submitted to the Committee within ten (10) days of the first date for which Bank usage is requested. This procedure may be waived by the Committee for good cause.

No more than fifteen (15) days may be granted from the Bank per application. Requests for days beyond the initial fifteen (15) days shall require a new physician’s statement.

In the event a Bank member is physically or mentally unable to make a request to the Sick Leave Bank for the use of sick leave days, an immediate family member or authorized representative may file the request. 8. TRANSPORTATION REQUEST - Field Trips Updated: 7/2/09

Each building principal should monitor the field trip budgets to assure that budgets are not overspent. Principals may wish to design their own method to track encumbered field trip costs as well as actual costs. A cost chart is provided (updated annually) to assist principals or teachers in estimating the cost of the trip.

Record the date, destination, group, the number of buses and any special needs buses requested, and the estimated cost of the trip.

At the end of the month, the Finance Department will prepare a bill for each school showing the date of the trip, the destination, and the total cost of the trip. This report should be reconciled with the filed trip records maintained at your school each month. If there are any charges on your accounting reports that are not yours or that have been charged to the wrong account (clearing instead of field trips, etc.) you must notify the Finance Department within 30 days after receiving the report. Payment should be recorded by the Finance Department by the 15th of the following month.

Field Trips/Activity Trips may be scheduled utilizing a school bus or, in specific circumstances, a motor coach bus. Motor coach bus trips are limited, and school personnel must follow District procedures.

In order to schedule a bus to be used on a field trip or activity trip the initiator must contact the school principal to complete the electronic field trip request on the Edulog Transportation Field Trip module. A separate request must be filled out for each group and trip date. Access of the Edulog Module is through Kenton County Schools Website.

Bus service cannot be assured unless the field trip request is properly submitted and approved by the appropriate administrator(s) not less than fourteen (14) full school days prior to the date the service is required. The school secretaries have the ability to check the approval status of the filed trip on the Edulog Transportation Field Trip module at any time.

If there is a change of date, time, or destination, or if the trip is cancelled after the request has been approved by the District transportation office, it shall be the responsibility of the initiator to contact the District transportation office to notify transportation personnel of the change. Only the District transportation personnel can make changes on the computer system after the trip has been approved by the District transportation office. 9. PURCHASING PROCEDURES

The Kenton County Board of Education has adopted KRS 45A – Model Procurement as the legal procurement form for the district. Under KRS 45A the district is responsible to make purchases utilizing our Small Purchase Procedure, Competitive Sealed Bidding, Competitive Negotiations, or by using Non-Competitive Negotiations.

The Small Purchase Procedure shall be followed for purchases which do not exceed in aggregate $20,000.00 over the fiscal year. Contracts or purchases shall be awarded by competitive sealed bidding when the amounts in aggregate exceed $20,000 over the fiscal year with the Board of Education approving the lowest and/or best bid, except as otherwise provided by KRS 45A.370, KRS 45A.375, and KRS 45A.380, and KRS 45A.385; or when other governmental contracts exist including but not limited to Cooperative, Local Governmental, State, and/or Federal Contracts for the desired goods or services.

Principals may purchase in the instances and in the manner provided for by administrative procedures for small purchases, and by non-competitive negotiation in connection with the purchase of items for resale as provided herein. Each principal is vested with the authority to utilize the small purchase procedure in connection with purchases from their school’s activity funds when a purchase does not exceed $20,000.00 or the aggregate amount district wide does not exceed $20,000.00. Principals may also utilize non-competitive negotiation procedures for the purchase of proprietary items for resale, upon their finding and determination that the items to be purchased are proprietary items for resale.

The Director of School Food Services is vested with authority to contract for perishables purchased on a weekly or more frequent basis by non-competitive negotiation. Each Director is vested with the authority for his division under small purchase procedures when a purchase does not exceed $20,000.00, or the aggregate amount does not exceed $20,000.00. The intent of the purchasing procedures is to establish a framework so that purchasing activities for the School District are carried out in a prudent and economical manner. Fundamentally, the objective is to purchase supplies and equipment from the qualified vendor who submits the lowest or best bid for products or services that are equal or better than the specifications in the bid documents. The supplier who may be awarded the bid need not be the lowest bidder, but rather the best evaluated bidder for the quality, service, and quantity of items as specified. The following are general interpretations of KRS 45A – Model Procurement, which are to be considered in carrying out the purchases for the School District:

9.1 SMALL PURCHASES The Small Purchase Procedure may be used in connection with purchase of supplies, services or construction when the aggregate amount of the contract during a fiscal year does not exceed $20,000.00. When practicable, price quotations shall be obtained from several reputable sources before purchases are made. Documentation of oral and written quotations shall be maintained.

Aggregate Amount : “Aggregate amount” of a contract shall refer to the total dollar amount during a fiscal year in connection with items of a like nature, function and use, the need for which can be reasonably determined at the beginning of the fiscal year. (Items need not be included in an aggregate amount, if the need for such items could not reasonably be established in advance.) If the total dollar amount exceeds $20,000.00, general procurement procedures, rather than small purchase procedures, shall be used for the purchase of such items. Determination that the “aggregate amount” does not exceed $20,000.00 shall be made in writing; shall include the written findings upon which the determination is made; and shall be kept in the file relating to the contract. This written determination is only required when items of a like nature, function and use are purchased, the need for which can reasonably be determined at the beginning of the fiscal year. Supplies, equipment or services normally supplied as unit cannot be artificially divided for the sole purpose of using small purchase procedures. Supplies, equipment or services to be provided over a period of time at the same unit price shall be considered a single purchase contract. If the amount of the purchase contract exceeds $20,000.00, other procedures shall be utilized. Supplies, services or construction, the need for which cannot be reasonably established in advance, or which were unavailable because of a failure of delivery, may be obtained utilizing the small purchase procedure, if the price, at the time of awarding contract, does not exceed $20,000.00. Officials authorized to determine if the aggregate amount of any contract exceeds $20,000.00 shall make such decisions in good faith and shall not use small purchase procedures to circumvent the general requirements of the Model Procurement Code.

9.2 COMPETITIVE SEALED BIDDING Invitations to Bid: Competitive Sealed Bidding shall fully comply with KRS 45A.365. All invitations for competitive sealed bids shall state whether the award shall be made on the basis of the lowest bid price or the lowest evaluated bid price. If the latter is used, the objective measurable criteria to be utilized shall be set forth in the invitation for bids. The "evaluated bid price" shall mean the dollar amount of a bid after bid price adjustments, pursuant to objective measurable criteria which affect the economy and effectiveness in the operation or use of the product, such as reliability, maintainability, useful life, residual value, and time of delivery, performance, or completion. In order to utilize "objective measurable criteria" in connection with bids where the award is to made on the basis of the lowest evaluated bid price, the invitation to bid shall include the weight to be given to various qualities or items in the product or service to be furnished, together with the method of evaluation so that the evaluation of bids may be determined with reasonable mathematical certainty and, where appropriate, criteria may be utilized which are otherwise subjective, such as taste and appearance.

Advertisement for Bids: All notice of invitations for bids shall be either published under the legal section of the Kentucky Enquirer or posted on the Internet. Adequate public notice (not less than seven (7) days before the date set for the opening of the bids) shall be given.

9.3 COMPETITIVE NEGOTIATIONS When the purchasing officer determines in writing that the use of competitive sealed bidding is not practicable, and except as provided in KRS 45A.095 and KRS 45A.100, a contract may be awarded by competitive negotiation. (1) Adequate public notice of the request for proposals shall be given in the same manner and circumstances as provided in KRS 45A.080 (3). (2) Contracts other than contracts for projects utilizing an alternative project delivery method under KRS 45A.180 may be competitively negotiated when it is determined in writing by the purchasing officer that the bids received by competitive sealed bidding either are unreasonable as to all or part of the requirements, or were not independently reached in open competition, and for which each competitive bidder has been notified of the intention to negotiate and is given reasonable opportunity to negotiate. (3) Contracts for projects utilizing an alternative project delivery method shall be processed in accordance with KRS 45A.180. (4) The request for proposals shall indicate the relative importance of price and other evaluation factors. (5) Award shall be made to the responsible offeror whose proposal is determined in writing to be the most advantageous to the Commonwealth, taking into consideration price and the evaluation factors set forth in the request for proposals. (6) Written or oral discussions shall be conducted with all responsible offerors who submit proposals determined in writing to be reasonably susceptible of being selected for award. Discussions shall not disclose any information derived from proposals submitted by competing offerors. Discussions need not be conducted: (a) With respect to prices, where the prices are fixed by law or administrative regulation, except that consideration shall be given to competitive terms and conditions; (b) Where time of delivery or performance will not permit discussions; or (c) Where it can be clearly demonstrated and documented from the existence of adequate competition or prior experience with the particular supply, service, or construction item, that acceptance of an initial offer without discussion would result in fair and reasonable best value procurement, and the request for proposals notifies all offerors of the possibility that award may be made on the basis of the initial offers.

9.4 NON-COMPETITIVE NEGOTIATIONS The Kenton County School District may contract or purchase through non-competitive negotiation in accordance with KRS 45A.095 when there has been a written determination by the Superintendent or the Superintendent’s designee that competition is not feasible and further determination by one (1) of the foregoing that:

1. An emergency exists which will cause public harm as a result of the delay in competitive procedures; or 2. There is a single source within a reasonable geographical area of the product or service to be procured; or 3. The contract is for the services of a licensed professional, such as attorney, physician, psychiatrist, psychologist, certified public accountant, registered nurse, or educational specialist; a technician such as a plumber, electrician, carpenter, or mechanic; or an artist such as a sculptor, aesthetic painter, or musician, provide, however that this provision shall not apply to architects or engineers providing construction management services rather than professional architect or engineer services; or 4. The contract is for the purchase of perishable items purchased on a weekly or more frequent basis, such as fresh fruits, vegetables, fish or meat; 5. The contract is for replacement parts where the need cannot be reasonably anticipated and stockpiling is not feasible; 6. The contract is for proprietary items for resale*; 7. The contract elates to an enterprise in which the buying or selling by students is a part of the educational experience*; 8. The contract or purchase is for expenditures made on authorized trips outside of the boundaries of the local public agency*; 9. The contract is for the purchase of supplies which are sold at public auction or by receiving sealed bids; 10. The contract is for group life insurance, group health and accident insurance, group professional liability insurance, worker’s compensation insurance and unemployment insurance; or 11. The contract is for a sale of supplies at reduced prices that will afford a purchase at savings to the local public agency; or 12. In situations where the Board of education has properly advertised for bids and has received no bids, it may proceed to acquire the necessary supplies, services or construction by non-competitive negotiation.

* These items or services, in connection with a school activity, may be obtained by non-competitive negotiation whenever a written determination is made by the Principal. The Principal immediately shall forward a copy of any such determination to the Purchasing Department.

9.5 CORRECTIVE ACTION REQUEST (C.A.R.) When an incident occurs with a contracted vendor that The Kenton County School District deems unacceptable, The Kenton County School District may issue a Corrective Action Request (C.A.R.) to the vendor. The procedure is as follows:

1. The Kenton County School District’s Purchasing Department will issue a written C.A.R. to the vendor in question detailing the incident, problem, and/or issue(s) relating to the contract. This letter may be sent to vendor via certified mail. 2. The vendor may have up to two (2) weeks from the date of issue to respond to Kenton County Schools in writing. 3. The Kenton County Purchasing Department will review the vendor’s response, evaluate it, and determine whether or not the proposed solution is suitable to Kenton County Schools. 4. Once the written response received from the vendor is deemed suitable by Kenton County Schools’ Purchasing Department, Kenton County Schools will issue a C.A.R. - Response detailing the action proposed by the vendor and agreed upon by Kenton County Schools. 5. If Kenton County Schools’ Purchasing Department does not receive a response from the vendor, the contract shall be dissolved and considered null and void. In addition, the Bidder may not bid on future contracts until such a time that the Kenton County Schools’ Purchasing Department deems suitable. 6. If the written response received from the vendor is deemed unsuitable by Kenton County Schools’ Purchasing Department, Kenton County Schools will issue a C.A.R. - Response defining what action will be taken. Kenton County Schools may revoke the contract and refuse potential bids from the vendor until such a time is deemed suitable by Kenton County Schools.

9.6 FIXED ASSETS A fixed asset is defined as real property costing $1,000 or more (and all computer workstations) and has a useful life of more than one year. Theft sensitive items identified by the Kenton County Board of Education may also be included. A fixed asset is property that is governed by audit requirements associated with control, accounting, and disposal.

Fixed Asset Responsibility - Management personnel, i.e. school principals and department managers are accountable for assets/equipment within their immediate area of responsibility. This accountability is inherent to the position. Accountability includes inventory, control, and maintenance of all equipment in their immediate area of responsibility. Responsibility lies with every individual utilizing district assets/equipment for the performance of their duties. All personnel are responsible to adhere to the following procedures in the procurement, movement, and disposition of all district equipment.

Acquisition of Fixed Assets 1. All fixed assets will be purchased using the purchase order system. Object codes relative to fixed assets are 07XX series. Material will be shipped to and received at the appropriate location. 2. Exceptions to the above procedures are those fixed assets received by donation (gifts) from organizations or private individuals. The school principal or department manager will report these assets in writing to the Coordinator of Fixed Assets. Upon receipt, the property will by identified, tagged, and included on the appropriate inventory. If necessary a fixed asset tag will be delivered to the location and affixed to the property. The correspondence will include item description, make, model, serial number, and estimated purchase cost. (use the Fixed Asset Donation Form)

Receiving Fixed Assets 1. A copy of all purchase orders will be forwarded to the appropriate receiving location for action. When a fixed asset arrives at the location, the following steps will be accomplished: a. Packing slips are to be matched to a copy of the appropriate purchase order. b. Assets will be opened and verified for quantity and condition. c. The green copy of the purchase order will be signed, dated, and forwarded to Central Office Accounts Payable for payment processing. 2. The Coordinator of Fixed Assets will be furnished a copy of the purchase order by the representative from the Accounts Payable Office. The Fixed Assets Coordinator will go to the receiving site and affix a bar code and record appropriate information, i.e. serial number, etc. Once completed the appropriate suspense record in the fixed asset system will be updated and posted. All computer equipment will be centrally received by the technology department and delivered to the appropriate site with bar code sticker affixed and all information recorded. The Assignment of Fixed Asset Identification (Bar Code) Number Form is to be used for this documentation. 3. When purchasing a fixed asset item through the school activity account, forward a copy of the purchase order and invoice, showing the date received with the notation “Fixed Asset”, to the Coordinator of Fixed Assets.

Fixed Assets Transaction Administrative Services will not delete, add, or adjust without written proof/explanation. 1. Transfer of all fixed assets will be coordinated with the appropriate Central Office Staff. A Fixed Asset Transfer and Disposal Form will be provided authorizing the transfer of fixed assets between locations. Examples of these transfers are: a. Transfer of equipment from school site/department to Central Office for sale/disposal. b. Transfer of equipment from one site to another. c. Transfer of equipment for one room to another room within the same location. 2. Return of property to vendor for exchange, repair, or credit will be accomplished using Form Fixed Asset Return/Repair Authorization Form. All returned property MUST be reported to the Coordinator for Fixed Assets. 3. Disposal: Location personnel will not dispose fixed assets. All property will be returned/picked up by the District personnel ONLY for disposal. Any property that is disposed of without following procedures will be in direct violation of District Policy. Fixed assets will be disposed of in one of the following manners through the Central Office Staff: a. Conduct a public sale. b. Donate to another appropriate governmental agency. c. Return to Grant Agency. 4. All property being held for a sale will be transferred to location code 999 (Support Services/Maintenance). This location will contain all assets being held at a central district location. It will provide visibility of all assets available for sale/disposal. At such time as determined by the Board of Education, a public sale or bid of assets will be conducted. Upon completion of the sale, a signed inventory list will be provided to Coordinator of Fixed Assets for final retirement of property records.

Technology Equipment Movement, repair and disposal of technology equipment will be coordinated by technology personnel only. All technology equipment being held centrally for replacement, repair or disposal will be transferred to location code 998 and maintained until final disposition. All movement and disposal of technology equipment will be reported to the Coordinator of Fixed Assets using the Fixed Asset Transfer and Disposal Form.

Equipment Repairs When equipment is returned for repair Fixed Asset Return/Repair Authorization Form is required. The receipt will provide visibility of equipment in the hands of a repair shop.

Temporary Loan of Equipment A temporary loan is any equipment assigned to an employee of the Kenton County School District for off site district use. (School Board property may not be loaned to employees or any other persons for personal use). All temporary loans must be documented. School principals and department heads are required to have personnel under their area of responsibility “check out” equipment to provide visibility of district assets. At a minimum, the asset tag number, description, and serial number (if applicable) must be recorded as well as the name, address, and signature of the “borrowing” employee on all property loaned outside the District facilities.

Inventory Verification Inventory verification will be accomplished annually on all fixed assets by appropriate personnel. Results of these inventories will be reconciled, coordinated, and reported as required by the Finance Officer to the Superintendent of Schools and to the Kenton County Board of Education.

Inventory reports will be distributed annually. Responsible individuals, i.e. school principals and department managers, will have 30 days to complete their inventory validation. Each location will receive two copies of their master inventory for this process. Upon completion of the validation, the responsible individual will annotate changes, sign, and date and return one copy of their inventory to the Fixed Asset Coordinator. No adjustments to fixed asset records will be accomplished without supporting documentation.

Responsible individuals may conduct their actual reconciliation, as they deem appropriate with heir personnel. Any questions and/or assistance required should be directed to the Coordinator of Fixed Assets.

9.7 PLAYGROUND EQUIPMENT PURCHASING When interested in purchasing or modifying playground equipment, the Building Principal must contact the Maintenance Supervisor. The Maintenance Supervisor will assist the Building Principal to select playground equipment that meets or exceeds the District Playground Equipment Safety Standards. The Maintenance Supervisor will be involved in the selection, design, site preparation, installation and final inspection phases of the purchase. The Maintenance Supervisor will review the proposed manufacturer design and ensure that all components meet District Playground Equipment Standards. The Maintenance Supervisor will meet with the approved supplier to review each design for compliance, establish installation criteria as well as outline any site preparation that is needed for the equipment. The Maintenance Supervisor will sign off on design plans, affirming that the plans meet District standards, prior to purchase. The District Purchasing Department will order new pieces or alterations of existing playground equipment only with the written approval of the Maintenance Supervisor. All playground equipment installed on district property will conform to District Playground Equipment Standards regardless of the original source of funds. Any proposed modifications to existing playground equipment must have the written approval of the Maintenance Supervisor, who will ensure that any changes will remain within the scope of the manufacturer’s approved design and installation. The Maintenance Supervisor will inspect the equipment following the installation before approving the final payment.

9.8 CELLULAR/LONG DISTANCE/LOCAL PHONE SERVICE The District has a contract for cellular services. No District employee is authorized to contact our carrier to change any services as it pertains to cellular service. The District is committed to providing communication phones; however the District will not purchase phones that have options that are not necessary to meet these communication needs. Any employee that feels he/she must have options that are not standard for the district must provide written approval from their Supervisor with budgetary authority with valid chargeable account number to the purchasing department.

The Board authorizes the purchase and employee use of telecommunication devices, as deemed appropriate by the Superintendent. These devices shall include, but are not limited to pagers and cell phones.

Telecommunication devices may be assigned or made available on a temporary or on-going basis when it is determined that: 1. Assignment of device to an employee is a prudent use of District resources. 2. The employee’s job responsibilities require the ability to communicate frequently and access to a District of public telephone is not readily available. 3. The employee’s job involves situations where immediate communication is necessary to ensure the security of District property or safety of students, staff or others while on District property or engaged in District-sponsored activities.

District-owned telecommunication devices shall be used for authorized District business purposes. Personal use of such equipment is prohibited except for emergency situations. Employees shall reimburse expenses incurred for emergency personal use.

Please refer to KRS 160.290 and/or 702 KAR 5:080 .

Employees must reimburse the Board for personal cell minutes used for emergency personal use. The charge for this usage has been set at $0.10/minute. This rate may fluctuate based upon charges to the Board from our cellular telephone provider. Checks need to be made payable to “Kenton County Schools”. If you identify any calls that were billed to the board erroneously, please note them as such below. Return the completed provided signed form, the invoice, and a check made payable to “Kenton County Schools” if applicable to the Accounts Receivable Department. Local & Long Distance Telephone Service All changes pertaining to local and long distance telephone phone service must be processed through the district Purchasing Department. Do not call any phone carrier to change services. Please do not to use directory assistance unless absolutely necessary. Telephone companies charge fees to use these special services. Phone use is for district business. Do not use district phone lines to make long distance personal calls. This is considered a misuse of public funds.

9.9 SECURITY EQUIPMENT AND SERVICE PURCHASES All purchases relating to security equipment or services including two-way radios, security cameras, security alarms, monitoring services etc. cannot be procured unless approved by the Purchasing Department. 10. PURCHASING/ACCOUNTS PAYABLE PROCEDURES

10.1 PURCHASING/ORDERING A requisition form is filled out by the individual requesting materials, supplies, etc. The requisition form is to be signed by the person requesting the material, the person that is responsible for that budgetary unit and then by the purchasing agent. (The grant supervisor responsible for approving grant expenditures is assigned by the Superintendent and may change annually.) A general ledger account is assigned on the requisition form by the Accounts Manager or Finance Director.

A purchase order is generated by the purchasing department. There are four parts to the purchase order form. The white copy is sent to the vendor. The green copy is sent to the requesting entity as the Receiving copy. The pink copy is placed in an Accounts Payable file by location. When the invoice is received, it is filed with the pink copies. The yellow copy is attached to the original requisition and filed at Central Office.

When the merchandise arrives, the requesting entity signs the green copy of the purchase order as authorization to pay and sends it to our Accounts Payable department for payment. Accounts Payable matches the green “received” orders with the pink file copy and the invoice. They are now ready for payment to be made. The green copy is marked by AP (in red) showing when the invoice will be paid and the amount actually paid. The green copy is then returned to the requesting entity for their records.

10.2 PURCHASE ORDER AMENDMENTS If a purchase order is issued incorrectly, or an item needs to be changed, increased, canceled, etc. a Purchase Order Amendment Request Form must be processed. A copy of the original purchase order should be attached to the Purchase Order Amendment Request Form which must be completed in its entirety, detailing what needs to be changed on the Purchase Order. The Purchase Order Amendment Request Form should be submitted to the Purchasing Department for processing. Once the change has been completed the revised purchase order will be sent to the originator and the supplier. A Purchase Order Amendment Request Form is available at the following link for you to print, complete, and send to the Purchasing Department.

10.3 INVOICE ENTRY PROCEDURES Invoices are checked and entered in batches in the computer. These entries are posted to their corresponding general ledger accounts automatically. The Accounts Manager prints the checks utilizing a digital signature disk containing the Treasurer’s signature. This signature disk is kept in a locked cabinet.

10.4 CASH DISBURSEMENTS PROCEDURES Orders of the Treasurer are printed and presented each month for Board approval. Checks are mailed the day following the monthly board meeting. Supplemental payments are issued for emergencies, discounts and to avoid late charges. Any invoice or request for payment that is not accompanied by a purchase order must be signed and approved by the appropriate supervisor and the Finance Director. 11. DISPOSAL OF SURPLUS EQUIPMENT AND MATERIAL

The School District may sell or otherwise dispose of any personal property which is not needed or has become unsuitable for public use, or which would be suitable, consistent with the public interest, for some other use.

A written determination as to need of suitability of any personal property of the district shall be made; and such determination shall fully describe the property; its intended use at the time of acquisition; the reasons why it is in the public interest to dispose of the item; and the method of disposition to be used.

Surplus or excess personal property as described in this section may be transferred, with or without compensation, to another governmental agency; or it may be sold at public auction or by sealed bids in accordance with KRS 45A.365.

In the event that the district receives no bids for surplus or excess personal property, either at public auction or by sealed bid, such property may be disposed of, consistent with the public interest, in any manner deemed appropriate by the district. In such instances, a written description of the property, the method of disposal, and the amount of compensation, if any, shall be made.

Any compensation resulting from the disposal of surplus or excess personal property shall be transferred to the general fund of the local public agency.

The Board may chose to dispose of its surplus technology in accordance with KRS 160.335.

In order to notify the Purchasing Department of equipment needing to be dispositioned as surplus material, the employee must complete the Surplus Material Disposition Form and forward it to the Purchasing Department. The Fixed Asset Transfer and Disposal Form must also be completed for each fixed asset item. 12. PROCEDURES FOR FILING NOTICES OF PROPERTY LOSS, PROPERTY DAMAGE, AND / OR INJURY

12.1 DISTRICT VEHICLE REPORT When do I use it? The Vehicle Report is used for incidents involving one or more District owned vehicles. If a district vehicle is involved in an accident this form must be used. The report should also be used to report vandalism to a District owned vehicle. Where do I route it? Completion and/or routing of this form are not necessary. If a District vehicle is damaged, you must contact the Transportation Department at 356-5050. The Transportation department will complete the form and document the incident with your assistance. Does this form replace a police report? No it does not! If you are involved in an accident involving property damage, you must call the police and request a report. The vehicle report is a supplemental report that must be filed with the District. If a District owned vehicle is damaged due to vandalism, report the incident to police and get a case number. If a district owned vehicle is damaged through an act of nature (such as a tree falling) contact the Transportation Department immediately.

12.2 INCIDENT REPORT When do I use it? If the incident involves something other than a vehicle, it needs to be documented through the use of the Incident Report. This report may be used for the following events: vandalism, thefts, property damage (i.e. electrical, flooding, chemical, fire) and acts of nature to all buildings and/or grounds. The Incident Report does not replace a police report. Criminal law violations should be reported to the police department. When the police respond, obtain a case number for the Incident Report. Also there is a Property Report. This section requires the reporting of all missing property, property damage and an estimate of the repair or replacement cost of the missing or damaged items. Also include model and/or serial numbers of the missing items (if known). The narrative section requires an explanation of the circumstances surrounding the event. Please document the incident thoroughly. Where do I route it? Completed forms are sent to the Finance Department. Attach the appropriate district requisition form with the report for replacement and/or repair of property items. How do I find out if/when my property will be repaired or replaced? You will need to follow-up with the Purchasing Department regarding the replacement of the property.

12.3 I N J U R Y R E P O R T F O R N O N - E M P L O Y E E S When do I use it? Use this form for the reporting of injuries suffered by non-district employees, volunteers or students while on District owned properties or at District sponsored events. Where do I route it? All injury forms are routed to the Director of Health Services. How will the injured party learn if there is insurance coverage? Generally, there is no premises medical insurance coverage for a third party injured in a school district facility or event. Nonetheless, these inquiries may be forwarded to the Director of Health Services for review.

12.4 SUPERVISOR’S REPORT OF EMPLOYEE INJURY When do I use it? When a District employee is injured on the job, a supervisor must immediately fill out the Supervisor’s Accident Report. Where do I route it? The Supervisor’s Report of Injury is forwarded immediately to the Director of Health Services. This includes any Workers Compensation forms completed by the employer. How will the injured party or employee learn if the injury is covered by Workers Compensation Insurance? The employee will be contacted directly by the Director of Health Services. If there are questions or concerns regarding the status of a claim, employees may contact the Director of Health Services for information. 13. VENDOR RELATIONS/EMPLOYEE CONFLICT OF INTEREST

No administrator or other employee of the District with decision-making authority over the financial position of the school District shall have any pecuniary interest, either directly or indirectly, in an amount exceeding twenty-five dollars (25.00) per year, at the time of or after his appointment, in supplying any goods, services, property or merchandise for which school funds are expended. Nor shall any such person receive directly or indirectly any gift, reward, or promise of reward for goods, services, property, or merchandise of any kind for which school funds are expended.

No administrator or other employee shall solicit for personal financial remuneration from students, parents and other staff during the school day or during school events.

Unless prior arrangements are made with the Board, any device, publication or any other item to be copyrighted that is developed during the employee’s paid time shall be District property.

Employees shall not profit monetarily through use of confidential information gained in the course of or by reason of their position of employment with the District.

All employees will read and sign a copy of the Conflict of Interest Agreement, which will be placed in the employee’s personnel file.