1. Kamehameha School Student Activities Accounts Forms and Procedures As of April 01, 2015

2. Revised Fundraiser Collection Reports The new on the Form (REV 03/15) now requires additional information: Fundraiser Event # will help tie deposits and check requests to this specific fundraiser event. Signature lines for Preparer and Advisor must be signed. Collection Report Expense Detail on back of the page (page 2). Information was previously reported with the Fundraiser Deposit Form. Information provides details for inventory and cost of sales. –Item Description –Quantity Purchased –Quantity Sold –Quantity Remaining –Unit Price Paid –Total Paid –Selling Price Fundraiser Collection Report must be submitted within 10 days from the completion of the fundraiser event.

5. Example

6. New Deposit Form The new Student Activities Account deposit form combines the prior 2 deposit forms (fundraiser and general deposits) and replaces them with 1 form. Please discard all prior forms as only the Revised 3/15 deposit form will be accepted as of April 01, 2015. What’s New? The new form combines all money sources onto 1 form. Columns are provided to clearly show the amounts by source type (ex. ATP Grants, Donation). Extra columns are provided for customization (ex. Banquet) A Fundraiser Event Number must be entered at the top right corner for all fundraiser and concession deposits. The Fundraiser Event # will be assigned when your fundraiser is sanctioned by your Student Activities Coordinator/Dean of Student Activities. 1 Fundraiser Event # is to be used per deposit form, do not combine different fundraiser events onto 1 form. Inventory and cost of sale information has been moved to the Collection Report Expense Detail, page 2 of the Fundraiser Collection Report. Cash specific rows have been removed. Cash collections should be listed by student, as done with check collections. Signature line for preparer and advisor must be signed or deposit will be returned to the club.

8. Multiple columns for Deposit Type Please review to ensure Cash Collected, Check Collected and Total Amount Collected agree with deposit. Both cash and checks listed individually by student/payer This is not a Fundraiser deposit, fundraiser event number is left blank Signature lines for deposit preparer and advisor must be completed or deposit will be returned to the club.

9. One Fundraiser event number is used per deposit form One Fundraiser event per deposit form. If a different fundraiser event is being deposited, a 2 nd deposit form should be submitted Please review to ensure Cash Collected, Check Collected and Total Amount Collected agree with deposit. Signature lines for deposit preparer and advisor must be completed or deposit will be returned to the club. Fundraiser Example Fundraiser deposits are not to be combined with non-fundraiser deposits.

10. One Fundraiser event number is used per deposit form Concession type fundraisers may show cash deposits on one line, checks must be listed separately One Concession event per deposit form. If a different concession event or fundraiser event is being deposited, a 2 nd deposit form should be submitted. Please review to ensure Cash Collected, Check Collected and Total Amount Collected agree with deposit. Signature lines for deposit preparer and advisor must be completed or deposit will be returned to the club. Concession Example Concession deposits are not to be combined with other deposits.

11. Preparing Deposits All checks are payable to “ Kamehameha Schools ” Please verify that all checks have been completed properly with the following: –Date, –Payee, –Dollar amount (written & numeric amts) and –Signature. Post dated or stale dated checks over six months should not be accepted. Check will be returned by bank, thus resulting, you chasing maker for payment. Use the approved endorsement stamp or list the club name in the check memo section (at bottom of check front) or near the check number. This is extremely helpful in the event a check is returned by the bank. Abbreviation okay: –Example: Concert Glee = CG Kamehameha Dance Company = KDC Check sample #### CG 3/31/2015 Pay to: Kamehameha Schools $1.00 One Dollar and no/100 Memo CG John Smith

12. Checks and Deposit Records Do not make copies of checks! This is a violation of Kamehameha School’s PII (Personally Identifiable Information) Policy (#630). The information on the deposit form should be sufficient for your records. PII is an individual’s name in combination with one or more of the following: social security number; drivers license number; Hawaii ID number; account, credit, or debit card number; access code or password permitting access to an individual’s financial account. Improper handling could result in ID theft, sanctions and fines for KS and criminal charges for individuals.

13. Deposit Safe Keeping Make deposits as soon as possible! Do not hold onto deposits as you may be held liable for lost or stolen funds. You may drop off money for us to hold until you have time to process and prepare the deposit form. Please be sure to seal money in a bag or envelope and write “Please Hold”, also write your name, club’s name, and a contact number. All cash/checks received and held overnight should be kept in a secured KS approved safe. Not to be kept in the following locations: –Desk Drawers –File Cabinets (whether locked or not) –Car –Purse/Bag, etc Deposits can be made at the following locations: Cashiers office (Admin Rm.331) Between the hours of 7:30am-4:00pm with Rob Lee (Admin Rm.330) Steel Drop box located on the ground floor of the Admin building, at the bottom of the Ewa stairs. (24 hours, 7 days a week)

14. Revised Check Request Form The revised check request provides modifications to allow for proper alignment with KS Policy and KS lines of authority and for reconciliation with the Fundraiser Collection Report A Fundraiser Event Number must be entered at the top right corner for all fundraiser and concession expenses. The Fundraiser Event # will be assigned when your fundraiser is sanctioned by your Student Activities Coordinator/Dean of Student Activities. 1 Fundraiser Event # is to be used per check request form. Do not combine different fundraiser events onto 1 form and do not combine fundraiser/concession expenses with non- fundraiser/concession expenses. Added a line of approval for check request totaling over $25,000. Check Requests and Cash Advances now use the same form. Please discard previous versions as only the Revised 3/15 version will be accepted as of April 01, 2015.

16. Preparing Check Request Attach proper documentation of the purchase. Receipts and invoices must include the following: –Vendor information, either vendor letterhead or logo. –Date of purchase. –Itemized listing of the goods and services purchased. –Itemized price listing of the goods and services purchased. –Total amount of purchase. Receipts should be submitted within 30 days of purchase. Over 60 requires payment via payroll, with payroll taxes applicable. Complete the check request form. Enter the Fundraiser Event # if the payment/reimbursement is related to a fundraiser. Leave the line blank if not fundraiser related. Obtain all necessary approval signatures.

17. Payment and Reimbursements Equipment (items with a shelf life > 1 year), electronics, appliances, tobacco, and alcohol are non-reimbursable. Meal expenses should include a sign-in roster representing attendance. Clinicians (experts in their field providing instruction to our student over a period of time for a negotiated payment) must be vetted through Human Resources and paid via Procurement or Payroll. Honorariums should be limited to $300 and may not be paid to KS staff. Payments of service to KS staff must go through Human Resources and Payroll. Gifts – total gift amounts may not exceed $25 per individual. Gift Cards given to students – students must initial a student roster to show receipt of GC; roster then submitted to the Student Activities Accountant. Gift Cards may not be given to KS staff Parent assessment reimbursements must include a schedule of payments made by the parent; date, cash or check #, amount. The above are general guidelines for areas of concern. Please refer to KS Policy for further details.