2. District Budget and Student Activity Account Procedures Accounting Guidelines

3. District Budget Account Numbers The account numbers listed in this section are excerpts from the Wisconsin Uniform Financial Accounting Requirements Handbook prepared by the Department of Public Instruction. It is a list of some of the account numbers currently used in our district numbers system. If there is a question concerning any of the account numbers listed and their correct use, please contact Sharon Jeschke, Bookkeeper, Ext. 3032.

4. Budget Account Numbers XX.308.411.120000.000.0 Fund Dimension

5. FUND DIMENSIONS XX.308.411.120000.000.0 10 – REGULAR EDUCATION FUND 10 – REGULAR EDUCATION FUND 27 – SPECIAL EDUCATION FUND 27 – SPECIAL EDUCATION FUND 50 – LUNCH FUND 50 – LUNCH FUND 60 – STUDENT ACTIVITY ACCOUNT 60 – STUDENT ACTIVITY ACCOUNT 72 – SCHOLARSHIP FUND 72 – SCHOLARSHIP FUND 80 – COMMUNITY SERVICE FUND 80 – COMMUNITY SERVICE FUND

6. Budget Account Numbers 10.XXX.411.120000.000.0 Fund Location Dimension

7. LOCATION DIMENSIONS 10.XXX.411.120000.000.0 ELEMENTARY SCHOOLS 113 – LONGFELLOW 113 – LONGFELLOW 116 – WILSON 116 – WILSON 117 – FRANKLIN 117 – FRANKLIN 118 – JEFFERSON 118 – JEFFERSON 119 – IRVING 119 – IRVING 122 – MADISON 122 – MADISON 124 - MITCHELL 124 - MITCHELL 125 - PERSHING 125 - PERSHING 127 – WALKER 127 – WALKER 128 – HOOVER 128 – HOOVER 129 – HORACE MANN 129 – HORACE MANN SENIOR HIGH SCHOOLS 403 – HALE 403 – HALE 405 – CENTRAL 405 – CENTRAL 410 – DOTTKE 410 – DOTTKE INTERMEDIATE SCHOOLS 305 – LINCOLN 305 – LINCOLN 308 – WM 308 – WM 309 – FLW 309 – FLW

8. Budget Account Numbers 10.305.XXX.120000.000.0 Fund Location Object Dimension

9. OBJECT DIMENSIONS 10.305.XXX.120000.000.0 PURCHASED SERVICES-3XX 310 – Personal Services 310 – Personal Services 320 – Property Services 320 – Property Services 340 – Travel 340 – Travel 350 – Communication 350 – Communication

10. OBJECT DIMENSIONS 10.305.XXX.120000.000.0 Non Capital Objects – 4XX 411 – General Supplies 411 – General Supplies 413 – Computer Supplies 413 – Computer Supplies 420 – Apparel/Uniforms, Protective Gear 420 – Apparel/Uniforms, Protective Gear 430 – Instructional Media (Library) 430 – Instructional Media (Library) 440 – Furnishings 440 – Furnishings 470 – Textbooks and Workbooks 470 – Textbooks and Workbooks 480 – Non-Instructional Computer Software 480 – Non-Instructional Computer Software 490 – Non-Instructional AV Media, Periodicals etc. 490 – Non-Instructional AV Media, Periodicals etc.

11. OBJECT DIMENSIONS 10.305.XXX.120000.000.0 Capital Objects – 5XX 551 – Additional Equipment under $5000 551 – Additional Equipment under $5000 559 – Additional Equipment over $5000 559 – Additional Equipment over $5000 561 – Replace Equipment under $5000 561 – Replace Equipment under $5000 569 – Replace Equipment over $5000 569 – Replace Equipment over $5000 571 – Rental of Equipment 571 – Rental of Equipment

12. Budget Account Numbers 10.305.411.120000.000.0 Fund Location Object Function Dimension

13. Function Dimension 10.305.411.XXXXXX.000.0 110 000 – Undifferentiated Curriculum 110 001 for Grade 1 110 001 for Grade 1 110 002 for Grade 2 110 002 for Grade 2 110 003 for Grade 3 110 003 for Grade 3 110 004 for Grade 4 110 004 for Grade 4 110 005 for Grade 5 110 005 for Grade 5

14. Function Dimension 10.305.411.XXXXXX.000.0 120 000 – Regular Curriculum 121 000 – Art 121 000 – Art 122 000 – English Language 122 000 – English Language 122 100 – Reading 122 100 – Reading 123 000 – Foreign Languages 123 000 – Foreign Languages 124 000 – Mathematics 124 000 – Mathematics 125 000 – Music 125 000 – Music 126 000 – Science 126 000 – Science 127 000 – Social Studies 127 000 – Social Studies

15. Function Dimension 10.305.411.XXXXXX.000.0 130 000 – Vocational Curriculum 130 000 – Vocational Curriculum 140 000 – Physical Curriculum 140 000 – Physical Curriculum 150 000 – Special Curriculum 150 000 – Special Curriculum 160 000 – Co-Curricular Activities 160 000 – Co-Curricular Activities 210 000 – Pupil Services (Guidance Staff) 210 000 – Pupil Services (Guidance Staff) 220 000 – Instructional Staff Services 220 000 – Instructional Staff Services 230 000 – General Administration 230 000 – General Administration 240 000 – School Building Administration 240 000 – School Building Administration 250 000 – Business Administration 250 000 – Business Administration 260 000 – Central Services 260 000 – Central Services

16. Budget Account Numbers 10.305.411.120000.000.0 Project Dimensions

17. Project Dimension 10.305.411.120000.000.0 Project Dimensions 000 thru 399 State/Federal Grants 000 thru 399 State/Federal Grants 401 thru 499 Vocational Education Act 401 thru 499 Vocational Education Act 500 thru 999 Other Programs Assigned by Local District 500 thru 999 Other Programs Assigned by Local District (801 thru 819) Breakdown by Teacher (801 thru 819) Breakdown by Teacher

18. Budget Account Numbers 10.305.411.120000.000.0 Fiscal Year Dimensions Project Dimensions

19. Fiscal Year Dimension 10.305.411.120000.000.0 Fiscal Year Dimensions-Used for Grants Only 12000-01 12000-01 22001-02 22001-02 32002-03 32002-03 42003-04 42003-04 52004-05 52004-05 62005-06 62005-06 72006-07 72006-07 82007-08 82007-08 92008-09 92008-09 5 2009-10 5 2009-10 1 2010-11 1 2010-11

20. Budget Transfers  If you have carry-over funds, you do not need to transfer money. You can just over-spend an account.  Board Policy 622.1 explains budget transfers.  If you are transferring money within the same function (12X XXX to 12X XXX) you can transfer any amount.  If you are transferring money that is not in the same function but is under $5,000.00 it will be reported to the Board in a quarterly report.  If you are transferring money that is not in the same function but is over $5,000.00 it must go to the board for approval before the transfer is complete.

21. Student Activity Accounts Student Activity Funds (Fund 60) VS. VS. District Activity Funds (Fund 10)

22. Student Activity Funds (Fund 60) consists of activities that revolve around a student organization. Disbursement of the organization’s moneys is subject to the approval of the student organization and its supervisor. District Activity Funds (Fund 10) consist of co-curricular activities in which students participate, but are administered by the school district. District activity moneys belong to the school district, are deposited in the district’s operating bank account and are disbursed through the school district’s general cash disbursement procedures. Student Activity Funds

23. Management of Student Activity Funds Every student activity fund club or group or account must have a statement of purpose on file with the principal before financial activities can begin. A system of internal controls should be implemented in order to safeguard the assets of the student activity funds. The purchasing, receiving, and accounting functions must be segregated. The principal is responsible for supervising and enforcing accounting procedures of all Student Activity Funds. The principal, asst. principal, or teacher-in-charge must approve all withdrawals by signing the withdrawal form and the check.

24. Management of Student Activity Funds Monthly financial reports for student activity funds should be prepared by the secretary, inspected, verified and signed by the principal and submitted monthly to the Business Services Department. * Please Note Effective Immediately - Failure to turn in monthly balanced statements by the 15th of the next month may result in the loss of your 25% School Fees Credit being added to your carryover. Exceptions may be approved by the Director of Business.

25. Management of Student Activity Funds DEPOSITS *All funds should be turned in to the school office secretary (bookkeeper) on a daily basis. Deposits must be verified by a minimum of two people. *All checks should be endorsed for deposit only immediately upon receipt. *Bank deposits should be made as promptly as possible - daily if feasible but required at least weekly. *Deposits of cash cannot be exchanged for a personal check from a district employee.

26. Management of Student Activity Funds WITHDRAWALS *Checks must be signed by the principal or designee only after they are completely prepared. *Checks can not be signed by the secretary. *Student activity fund expenditures should always be supported by properly approved vendor invoices or payment vouchers.

27. ADDITIONAL GUIDELINES If interest or dividends are earned on an account, the funds may be deposited into a “Needy Student Account” if a Statement of Purpose indicates so. Without this, interest must be disbursed between accounts. If interest or dividends are earned on an account, the funds may be deposited into a “Needy Student Account” if a Statement of Purpose indicates so. Without this, interest must be disbursed between accounts. Receipts for Book deposits, locks, transcripts and other fees temporarily deposited to agency accounts must be reclassified at year end to the required fund. (Examples: Fund 10 General, Fund 27 Special Ed, Fund 50 Lunch, Fund 60 Student Activity/Agency Funds, Fund 80 Recreation) Receipts for Book deposits, locks, transcripts and other fees temporarily deposited to agency accounts must be reclassified at year end to the required fund. (Examples: Fund 10 General, Fund 27 Special Ed, Fund 50 Lunch, Fund 60 Student Activity/Agency Funds, Fund 80 Recreation)

28. ADDITIONAL GUIDELINES Accounts may not carry a balance over to the next fiscal year unless the statement of purpose specifically addresses the purpose for such action. Accounts may not carry a balance over to the next fiscal year unless the statement of purpose specifically addresses the purpose for such action. Revenue may derive from vending machines, school stores, gate receipts, etc. If a student organization is in charge of the activity, the proceeds should be accounted for in that organization’s activity fund. If the district determines the use, the proceeds should be accounted for with other district funds in the district’s accounts. Revenue may derive from vending machines, school stores, gate receipts, etc. If a student organization is in charge of the activity, the proceeds should be accounted for in that organization’s activity fund. If the district determines the use, the proceeds should be accounted for with other district funds in the district’s accounts.

29. ADDITIONAL GUIDELINES Scholarship funds are not agency funds and should not be reported in fund 60. Scholarship funds including those resulting from donations from parent and student organizations, should be sent to the administration building for deposit to the district budget fund 72. Scholarship funds are not agency funds and should not be reported in fund 60. Scholarship funds including those resulting from donations from parent and student organizations, should be sent to the administration building for deposit to the district budget fund 72. Convenience funds such as sunshine funds, faculty or coffee funds are not student related and have no statutory authority for a district to maintain on its general ledger. Convenience funds such as sunshine funds, faculty or coffee funds are not student related and have no statutory authority for a district to maintain on its general ledger.

30. ACTIVITY FUND MAINTENANCE REVIEW Are all accounts eligible to be a Fund 60 Acct? Are all accounts eligible to be a Fund 60 Acct? Does each account have a statement of purpose at school with a copy in the Business Office? Does each account have a statement of purpose at school with a copy in the Business Office? Does the Principal sign for all withdrawals and checks written? Does the Principal sign for all withdrawals and checks written? Is there always a minimum of two people verifying deposits? Is there always a minimum of two people verifying deposits? Are monthly and annual balancing and reconciliation reports being done? Are monthly and annual balancing and reconciliation reports being done? Are you using the district three-part deposit form? Are you using the district three-part deposit form? Are you using the district two-part withdrawal form? Are you using the district two-part withdrawal form?

31. DO’S OF STUDENT ACTIVITY ACCOUNTS Do follow activity account policies and procedures. Do follow activity account policies and procedures. Do reconcile bank statements on a monthly basis. Do reconcile bank statements on a monthly basis. Do issue receipts for monies collected by club representatives. Do issue receipts for monies collected by club representatives. Do endorse all checks for “deposit only” upon receipt. Do endorse all checks for “deposit only” upon receipt. Do make timely deposits. Do make timely deposits. Do make all purchases by check. Do make all purchases by check. Do have Principal, Asst. Principal, Teacher in Charge sign all checks. Do have Principal, Asst. Principal, Teacher in Charge sign all checks. Do assign accountability. Do assign accountability.

32. DON’TS OF STUDENT ACTIVITY ACCOUNTS Don’t include General Fund (Fund 10) activities. Don’t include General Fund (Fund 10) activities. Don’t allow deficits to occur in individual accounts. Don’t allow deficits to occur in individual accounts. Don’t sign blank checks in advance. Don’t sign blank checks in advance. Don’t issue checks to cash. Don’t issue checks to cash. Don’t issue receipts without counting monies collected first. Don’t issue receipts without counting monies collected first. Don’t allow personal purchases through student activity accounts (avoid sales tax). Don’t allow personal purchases through student activity accounts (avoid sales tax). Don’t allow idle cash to be held un-deposited. Don’t allow idle cash to be held un-deposited. Don’t destroy voided checks. Don’t destroy voided checks. Don’t cash personal checks for anyone. Don’t cash personal checks for anyone.

33. District Budget and Student Activity Account Procedures Accounting Guidelines