August 9, /09/ Presented by the Activity Funds Office

In this presentation we will cover the following topics:  Fundraiser Guidelines  Collection Activities  SFO Purchase Order Process  Posting Electronic Deposits in SFO  Employee Travel  Meals  PTC/Booster Club/Parent Clubs  Handling Credit Card Transactions  Sales Tax  OSP 8/09/2016 2

 Fundraisers should not be initiated without the written approval of the Principal.  The bookkeeper must notify the Principal of any unapproved fund raising activities taking place at the campus.  Each Campus and each bona fide club from the campus is limited to two (2) one day tax-free fundraisers per calendar year. (The Principal may approve additional fundraisers only under special circumstances.)  In the event of a fundraiser in which food is being sold on school premises the USDA’s Smart Snacks in School Policy(Appendix B-2) must be followed.  Year round fundraisers such as snack bar and pencils must have a Fall and Spring semester cut off. (The same fundraiser number may be reassigned.) 8/09/2016 3

 Initiating Fundraisers ◦ The Application/Report for Fundraising Activity must be approved and signed by the Principal before any fundraising activity takes place. ◦ Beginning and ending dates must be specified on the fundraiser application. ◦ Event Code must be created and recorded on the application. ◦ Inventory should be accounted and documented before sales begin. Inventory must be reconciled on a monthly basis. (Including donated items) 8/09/2016 4

 All merchandise purchased and remaining must be accounted for on this form.  Donated items must be included.  NOTE: It is the responsibility of the sponsor to complete the inventory sheet. Fundraisers will not be considered finalized unless an inventory sheet is turned in with the Application For Fundraising (Final Report). 8/09/2016 5

 Incentives must be approved by the Principal.  If the merchandise is part of the inventory of a fundraising activity, you must submit this form with the Fundraising Application form.  Limit incentives to 15% or less of total inventory to increase profit.  If merchandise is not part of a fundraiser; form is attached to check request. 8/09/2016 6

 Closing Fundraisers ◦ Fundraiser reports must be finalized within 30 days after the conclusion of the sale.(Days are subject to vary based on campus rules, but should not exceed 30 days.) ◦ The bookkeeper should include an Event Code/Profit Loss Report from the Accounting Software on the final report. ◦ Copies of receipts/invoices should be included as well as the Inventory form and Incentive form if any. ◦ Fundraisers will not be considered closed until all signatures and all supporting documentation are in place.  The Summary of Fundraising/Collecting Activities should be updated as soon as the fundraiser is closed. 8/09/2016 7

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 A Collection Activity – Application/Final Report is used to authorize and document all Not for Profit collections that run for a period of 30 days or more; including, but not limited to, membership dues, tournament fees, band fees, field trips, apparel/uniforms, etc.  The 30 day collection timeframe does not include the time it takes to pay the invoice. All invoices related to the collection activity should be paid within 5 days after the end of the collection process. 8/09/2016 9

 Not for Profit collections should not be initiated without the approval of the Principal.  The bookkeeper must notify the Principal of any unapproved Not for Profit collection activities taking place at the campus.  Not for Profit collection reports must be finalized within 30 days after the conclusion of the collection. (Days are subject to vary based on campus rules, but should not exceed 30 days.)  Year round Not for Profit collections such as Washington field trips must have a Fall and Spring semester cut off. (The same Collection Activity number will be assigned.) 8/09/

do not require  Fund raising drives to benefit charitable organizations such as United Way, March of Dimes, Red Ribbon Campaign, etc. do not require the use of a Collection Activity - Application/Final Report because such drives have had prior approval from Superintendent’s Office. 8/09/

 All transactions pertaining to a Not for Profit collection activity must include the assigned collection activity number (Event Code). (Collection event codes will start with a C, ex. C )  All funds collected for the activity must be turned over to the bookkeeper on a daily basis along with the Transmittal List of Money Collected From Students.  Cash collected should never be used to make purchases.  All expenses must be reflected with a school check. 8/09/

The sponsor must complete the Final Report section of the report within thirty calendar days after the conclusion of the collection.  The sponsor must document all of the expenses and revenues incurred in the collection activity using their own records. (The collection activity reports will not be completed by the bookkeeper.)  Record the receipt number and amount of each deposit as well as the check number and amount of each expense. The collection result of the activity is calculated by deducting the expenses from the receipt results.  When items (apparel/uniforms, etc.) are distributed to students or collections (fees, field trips, etc.) are finalized and the sponsor is unable to recover either the items or the money, a list of students who did not pay must be attached to the report.  After completing the Collection Activity – Application/Final Report, the sponsor must sign it and submit it to the bookkeeper or the Principal for review.  The bookkeeper must return all reports that are incomplete or incorrect to the sponsor. 8/09/

 The bookkeeper should include the Purchase Order from the accounting software for all activity pertaining to the collection.  The bookkeeper should include the Event Code - Profit Loss Report from the accounting software for all activity pertaining to fundraiser. (Collection event codes will start with a C, ex. C )  Copies of the expense receipts/invoices should be included for auditing purposes.  Once the report has been signed by the Principal it will be filed.  The bookkeeper must provide the sponsor a copy of the completed report. 8/09/

 Bookkeepers are required to complete a Summary of Fundraising/Collecting Activities form(Appendix A-5) for the current school year to provide an overview of the annual fund raising/collecting activities at the campus. 8/09/

 All Collection Activities will be entered into the Purchase Order (P.O.) module of the Activity Funds Software. (Event Code should have been created at the beginning of the collection activity)  The P.O. will serve as an electronic record of all ongoing activities that will serve as an additional form of tracking the collection activity.  A total estimate of the collection or an actual total invoice amount, for which the collection is taking place, must be recorded on the P.O. module.  The P.O. will be liquidated once the final payment is submitted. 8/09/

 Create an Event Code ◦ Event Code ID must begin with the letter “C” for Collection. ◦ (Ex. C ) 8/09/

Log in to SFO, select PO’s then New PO from the drop -down menu. 8/09/

 Complete the following information: Requested by- Enter the name of the sponsor. Special Notes- Enter a brief description of the Collection Activity. Name- Enter the vendor name. Discount(% Or Amount)- Enter the total Invoice amount minus $1 to arrive at the discount amount. (Ex. $400-$1=$399) Description- Collection Activity/Event Code (ex. C ) number and a brief description. Product #- Invoice number. Qty- Enter “1” Unit Price- Enter the total Invoice amount. Account- Enter the account number SAVE P.O. after all information is entered 8/09/

8/09/  Preview P.O.  Print P.O.  Post P.O.

8/09/  A P.O. copy must be included with the Collection Activity – Application/Final Report. P.O. number must be included to Liquidate P.O.

 The P.O. will be liquidated once the final payment is submitted using the check module. ◦ A check must be generated to liquidate P.O. ◦ P.O. number must be entered on the check module. ◦ Liquidation amount will be equal to “$1”. 8/09/

8/09/  Create a check and liquidate P.O. Vendor- Enter vendor name and address. Purchase Order- Enter Purchase order number. Description- A brief description. PO Liq Amt- Will display “$1.00”. Invoice- Enter Invoice number. Event Code-Enter Collection Activity/Event Code (Ex. C ) number. Account- Enter Account number. Amount- Enter “$1.00” Press Tab and start a new line at the Description box.

 Complete the following information. Description- a brief description. Event Code-Enter Collection Activity (Event Code ex. C ) number. Account- Enter Account number. Amount- Enter Invoice Amount minus $1. (Ex. $400-$1=$399.00)  Save Check after all information is entered. 8/09/

8/09/ The total amount of the check should equal to the remaining invoice amount.  Continue as follows: Preview Check Print Check Post Check

 Import from OSP into SFO:  Once notification from OSP is received that payments are ready to be posted, complete the following steps in SFO:  Select Receipts from the main menu, Post Electronic Deposits. ◦ All deposits will be posted every 1 st and 16 th of the month. 8/09/

 Click the Select Statement button and this will pull any live payments from OSP. 8/09/  Click the drop down arrow to select the available statement. The collected fees will show in a grid below.  The Receipt Date is intentionally blank so the user can post using the correct date.  The receipt number box shows the word PRINT. Click the Print Receipt/Post Deposit button. (Date should be the same as the statement date)  You will see a preview of the receipt and the receipt can now be printed.  Click the Post Deposit button and this will allow you to print the Deposit Analysis.

8/09/ Edit OSP Electronic deposit in order to tag it to an event code.  Continue as follows: JE’s Edits Event Code Edit

8/09/ Edit OSP Electronic deposit in order to tag it to an event code  Continue as follows: Select Receipt Enter Receipt Number Select Display Select Edit Select Event Code Save

 Travel disbursements must be documented by a UISD travel & settlement voucher when issuing a check directly to sponsor. 30

RequiredNot Required  When single check is issued to a sponsor for combined expenses such as: Hotel, meals, gas/mileage and registration fees. *Travel settlement must be done within 5 days.  When several checks are issued directly to vendors such as: Hotels, registration, money disbursement for meals or gas/mileage. 31

 Student Meals (CAF) ◦ The maximum meal allowance per day for students traveling is $27.00 per day or $9.00 per meal if less than 3 meals.  Chaperone/Sponsors Meals ◦ Any person acting as a chaperone, will follow the same travel guidelines as required through District travel procedures. Meals will be reimbursed at $22.50 for a same day trip. Meals for an overnight trip will be reimbursed at $22.50 for the 1 st day of travel, interim days will be reimbursed at $30 per day, and the last day of travel will be reimbursed at $ Parents not acting as a chaperone will be required to make their own arrangements for meals and travel. Funds for Parents should not be deposited into the District’s activity funds accounts nor should they use the District’s Tax Exempt form. 32

 As per IRS regulations meals are excludable from wages if they are provided: (allowed) ◦ On the employer’s premises ◦ For the employer’s convenience ◦ Served during a training/presentation. ◦ An agenda is required along with a sign-in sheet.  As per IRS regulations meals are considered compensation (taxable to the employee) if provided: (not allowed) ◦ Before or after work hours if not for overtime work ◦ Before or after business meetings ◦ To employees for boosting morale 33

 Appreciation meals furnished to staff during recognized national appreciation days are allowed. Meals for appreciation must be a recognized event by the District. Such meals should be provided on school district premises. Excessive number of appreciation meals are not allowed.  Daily refreshments such as coffee for faculty and staff, should be sponsored by the coffee/social club committee. 34

 PTC/Booster Clubs must: ◦ submit financials on a monthly basis. ◦ use their own Tax ID Number ◦ PTC/Booster Clubs are required to keep open lines of communication with principal and sponsors.  The Booster Club can donate funds to the campus and the campus can make the necessary purchase from our accounts.  All donated fixed assets should be tagged in accordance with District procedures. 35

 Recurrent donations on behalf of the Non established Parent Clubs throughout the year are not allowed. ◦ These funds are actually net proceeds from fundraisers held by the Parent Club. ◦ Specifically earmarked for expenses as stated on their donation letter to the campus are not allowed. ◦ The funds are being donated in order to take advantage of the tax-free status enjoyed by the District. ◦ Typically, donations made to a school or school based student group are not earmarked and are meant to benefit the general benefit of the group or school. 8/09/

 Parent Club can not operate without a Federal Identification Number (FIN), also known as a Taxpayer Identification Number (TIN). A FIN is generally required to open bank accounts and obtain State Sales Tax Permits.  Parent organizations should not use an individual member’s social security number to conduct the business of the organization because the individual member could be liable for the taxes and liabilities of the organization in such case.  Parent organizations are not permitted to use the District’s Federal Identification Number.  In addition, minutes, treasurer’s report, copy of bank statement and bank reconciliation should be provided monthly to the Campus Principal. 8/09/

 Parent Clubs must take the necessary steps in becoming an official parent organization in order to meet District, University Interscholastic League (UIL), state and federal requirements.  If not an official parent organization, all fundraising efforts that will benefit the Club members must flow through the Campus.  Fund raisers must be initiated and approved using the Application/Report for Fund Raising Activity Form. 8/09/

 Credit and Debit Card Payments will be accepted at the High Schools.  Patrons will be able to pay for student fees, yearbook purchases, athletic fees, etc. 8/09/

 Enter sales amount on credit/debit card main terminal  Swipe credit/debit card using the Pin pad terminal (If using debit card have patron enter pin)  Generate 2 receipts from terminal. One for customer and one for merchant (office copy)  Issue a manual UISD District official receipt along with the terminal receipt per transaction  All credit/debit card transactions will be posted as a JE’s (Bank interest/other credits) to SFO by the next business day. 8/09/

 Issue a Memo to all Staff members informing them of the new payment option!  Set a time schedule for credit card payments  Keep in mind that the Online School Payment System takes precedence over using the credit card machine 8/09/

 Texas sales tax statutes impose tax on sale, lease, or rental of tangible personal property and selected services.  Personal property includes anything that can be seen, weighed, measured, felt, touched, anything perceptible to the senses. 42

 Taxable Sales ◦ Clothing, Books, Vending: Pencils & Pens, Cups, Caps/Hats  Non-taxable Sales ◦ Food items, Admission to Events ie, dances, basketball camps, etc. 43

 Each school (campus activity fund accounts) and each student activity fund account (club), which is a bona fide chapter of each school; is allowed 2, one-day tax-free sale each per calendar year Bona fide chapter is a group of students that is organized, hold meetings, and conduct business One-day means the delivery must be done in one single day(24 hours) When receiving a commission, the tax-free day sale does not apply because the tax is the vendors’ responsibility 44

 The school district qualifies for 2 tax-free days.  Each Campus qualifies for 2 tax-free days.  All CAF and CAF Admin accounts are considered to be one under the tax free day rule.  A Bona-fide chapter (club) qualifies for 2 tax- free days. 8/09/

 District Goal: All fundraisers should be available online for each campus in ◦ Time saving: reduces school administration cash and check handling time ◦ Convenient: items (field trips, yearbooks, etc.) can be created and uploaded quickly ◦ Reliable: electronic payments allow money to be received more quickly and reliably ◦ Saves Money: reduces the number of non-sufficient funds checks ◦ Improves Communication: payment details will be communicated to parent and sponsor via 46

 The following must be available online at each campus: ◦ Cheer/Dance uniforms ◦ Field trips ◦ Prom ◦ Yearbook  Designated Activity Funds Bookkeeper will provide the necessary training. 47

8/09/  OSP Management Portal website -  Enter your login credentials and click Next.  Passwords available: gold2015, lion2015 and awsome2015  Select your school from the dropdown menu and click Login.

 Click Activity Setup from Transaction Menu.  Click Add New Activity to setup a new activity. 8/09/

8/09/  You are now at the Add/Edit OSP Activity Page.  Have the sponsor fill out a “Template for an Event/Activity/Student Obligation Form” before you create an Activity. This form will help you get all the information needed to add an Event.

 Enter the information about the activity you wish to setup. There are several required fields when adding a new activity, these include the following and are denoted by a Red Arrow icon.  Activity Number: Unique number generated by the application when New is clicked.  Activity Name: Enter Activity Name.  Activity Description: Enter a description for the activity.  Sponsor/Teacher Address: Enter the address of the sponsor/teacher responsible for the activity. This address will be notified when changes are made to the activity setup and each time the activity has been purchased online.  Sponsor/Teacher Last Name  Sponsor/Teacher First Name  Date to go Online for Sale: Used by the system to determine when the activity should be available to the public on the website for purchase.  Date to go Offline for Sale: Used by the system to determine when the activity should no longer be available to the public on the website for purchase.  Price: Enter the price of the activity that parents will pay for the activity.  Fund Account: This is the account that will be credited with the sales revenue when the activity is purchased. (Make sure to enter the six digit account number. ex )  Grade Level: Each grade level is available along with the options NA and All.  Click “Save and Quit” 8/09/

 OSP software has an option to setup Detailed Obligations. ◦ The Detailed Obligations option offers the possibility to: -Upload student names for a group/club with specific club fees. (Ex. cheer/dance uniforms, band instruments, out-of-town trips, etc…)  To setup an Detailed Obligation please call the Activity Funds Office. 8/09/

 OSP offers a variety of options for your convenience. ◦ Lookup orders by student name or order number ◦ Return fees which were paid in error ◦ View and print statements for deposits made into the school’s bank accounts ◦ View and print reports 8/09/

The manual, forms, and presentation are updated annually and can be found online at the Comptroller’s Office website link. artments/student-support- services/business- finance/accounting 8/09/

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Samuel D. Flores UISD Comptroller Phone: Felipe J. Jimenez Activity Funds Manager Phone: Maria Cavazos Activity Funds Accountant Phone: Jose Manuel Garza Junior Accountant Phone: Leticia Longoria Activity Funds Bookkeeper, United High School Phone: Cynthia Hernandez Activity Funds Bookkeeper, Alexander High School Phone: Gigi Rodriguez Activity Funds Bookkeeper, L. B. Johnson High School Phone: Robert Portillo Activity Funds Bookkeeper, United South High School Phone: