ACCOUNTING PROCEDURES & GUIDELINES These guidelines come from the Jefferson Parish Public School System – STAC Dept. in Central Office and must be followed. All transactions are closely monitored by the account clerk at each school and reported to the STAC Dept. and parish auditor.

ELECTRONIC FORMS The following forms must be completed electronically per JPPSS Finance guidelines. These forms can be found on the Grace King website at www.king.jpschools.org. 18-19 Teacher Allotment Reimbursement Form Acceptance of Donation/Grant Form Local Travel Reimbursement Form Out of Parish Travel Reimbursement Form

INSTRUCTIONS FOR ACCEPTING CHECKS Jefferson Parish Public Schools is a member of Payliance. Payliance is a check verification and returned check processing company that will be responsible for clearing all of our NSF checks. To do this, the following information MUST be included on all checks received for payment: 1. Full name. 2. Street address (physical address only, no P.O. Box). 3. Home telephone number with area code. 4. Driver’s license number including state. 5. Student’s name. Reminder: All money ($5.00 or more) received from a student must be receipted. This includes checks. DO NOT ACCEPT TEMPORARY CHECKS

DEPOSITS (Blank forms are located on account clerk’s door) All teachers will sign for and receive a receipt book to keep all year. You cannot use/purchase your own receipt book. Only the individual assigned the book can write receipts from that book (do not comingle). You can only use the one that is assigned to you by the account clerk. A receipt must be issued to a student when collecting $5.00 or more. ALL MONEY MUST BE DEPOSITED WITHIN 24 HOURS OF RECEIPTING. All monies are to be turned in by 1:45. If for some reason the Account Clerk is unable to verify the deposit immediately, you will detach the pink copy of the deposit form and leave the white copy, the yellow copy, and the money with the Account Clerk. The Account Clerk will initial the pink copy indicating that funds have been received but not yet verified. You must return to the account clerk’s office to complete the deposit process a.s.a.p. If, for some reason, the account clerk is unavailable during normal hours, DO NOT PUT THE DEPOSIT IN THE MAILBOX LOCATED ON THE DOOR. YOU MUST TRY AGAIN AT A DIFFERENT TIME TO MAKE THE DEPOSIT. Money receipted and being deposited must be done in receipt number order. WHEN MAKING YOUR DEPOSIT, YOU MUST BRING YOUR RECEIPT BOOK TO THE ACCOUNT CLERK’S OFFICE WITH THE DEPOSIT FORM. THE DEPOSIT FORM MUST BE FILLED OUT COMPLETELY BEFORE COMING TO THE ACCOUNT CLERK’S OFFICE.

Filling out Deposit forms The following must be completed on the deposit slip prior to turning it in. 1. Name – Teacher. 2. Date. 3. Club or Department Name. 4. Purpose for collection – what was the money collected for. Please be specific, do not just put a fundraiser. I need to know the type of fundraiser, ex: t-shirt sale. 5. Cash – List the student’s name & the amount paid. 6. Checks/Money Orders – you must list each check/money order number, the person’s name on the check or MO for a money order, the student’s name, and the check/money order amount (a receipt must be issued to the student even when paying with a check). 7. Total each column. 8. Breakdown of coin & currency – total must be equal to the cash received. 9. The receipt numbers must be listed by starting receipt number & ending receipt number. Voided receipt numbers must be included even if it is the starting or ending receipt number. 10. If you must void a receipt, all three copies of the receipt must be attached in the receipt book. 11. Make sure that the total of the deposit and the total of the receipts are equal before you bring in your deposit to the account clerk. 12. Received from on the form must be signed and dated by the sponsor.

POST DEPOSIT Once the deposit it made with the account clerk, you will receive a pink copy of the deposit form as proof that you turned in the money that you collected from the student/s. The pink copies of the deposits are to be kept in a folder in your teacher desk for a minimum of three years. You will receive two computer receipts attached to your yellow copy of the deposit form once the deposit is processed by the account clerk. You are to verify that the following information on the receipt is correct: The amount deposited. The name of the person that made the deposit. The club/dept. to be credited. If there are any errors, please notify the account clerk a.s.a.p. You are to tear off the bottom receipt and attach it to your pink copy of the deposit receipt that was given back to you when you made your deposit. You are to keep, in a separate folder, the yellow copies of the deposit receipt (in numerical order). They will be turned in, along with your receipt book/s, at the end of the year to the principal or her designee.

RECEIPT BOOK Please be sure to keep your receipt book in a safe place. If your receipt book is stolen or lost, you must let the account clerk know immediately. A police report must be made with the campus police officer at this time and submitted to the Principal and the Chief Financial Officer.

PURCHASING Purchase orders are required whenever a purchase is being made from a vendor or being purchased by you. This is to be done prior to ordering or purchasing the merchandise. Failure to complete a purchase order for approval prior to a purchase, may result in not being reimbursed for the purchase you made.

1. PLAN AHEAD: Purchase orders will only be processed on Tuesday of each week. Only purchase orders received by the end of the day, Monday, will be processed for that week. Once it is approved and processed by the account clerk, your purchase order will be put in your teacher mailbox. DO NOT come to the Account Clerk’s office to inquire about the status of your purchase order. YOU CAN NOW PLACE THE ORDER. 2. When the merchandise is received (purchased or delivered), the yellow copy of the purchase order is to be returned to the account clerk. The invoice, receipt, or packing slip, (if any of these items are included with the delivery) must be attached to the copy of the purchase order when turning it in. 3. The person, who bought or received the merchandise, must sign and date the purchase order as soon as you receive the materials. This is at the bottom left of the PO. DO NOT WAIT TO RECEIVE AN INVOICE TO TURN IN THE PURCHASE ORDER. 4. Complete the purchase order as follows: a. Date (very important). b. Vendor (who the merchandise is being purchased from). If you will be purchasing from a vendor and, you or someone else will be reimbursed, be sure to list the vendor and the person to be reimbursed in this area. c. Club/Dept. Approval (must be signed by the person responsible for the club or the department head) d. Club/Dept. (must have the club/dept. that will be paying for the merchandise). e. List all items being purchased, including the price. If you do not know the price, you must either call the vendor or check the internet to get this information. Shipping and handling must be included if applicable. Total amount being purchased must be completed. f. If the items being purchased are for an event, such as a dance/date, pep rally/date, teacher appreciation, etc., please note it in the description portion of the purchase order. g. Please indicate on the purchase order if you require a check to be issued for dues, registrations, etc. (NEED CHECK BY DATE). h. Ordered by (printed name of the person placing the order). i. Return the purchase order to the account clerk for approval from the principal. j. INCOMPLETE PURCHASE ORDERS WILL BE RETURNED TO YOU. This will prolong the process of approval until the next week.

PURCHASES THAT REQUIRE QUOTES Purchases that do not require quotations: Requisitions under $ 3,000.00 Sole Source: Items Need Written Verification State Contract Items: Unlimited Dollar Amount Purchases that require three (3) written or FAX quotations: Requisitions from $ 3,000.00 - $ 4,999.99 Purchases that require three (3) written, sealed quotations: Requisitions from $ 5,000.00 - $ 19,999.99 Purchases that require formally advertised and sealed bids: Requisitions over $ 20,000.00. Handled by the Purchasing Department (except State Contracts and Sole Source Items)

REQUEST FOR REIMBURSEMENT: (gold sheet) Reimbursement forms can be obtained on the outside wall of the account clerk’s office. A reimbursement check will NOT be issued if a purchase order was not approved by the principal prior to the purchase. Attach all original receipts and the yellow copy of the purchase order to the request form. Tax cannot be reimbursed for school purchases as per JPPSS guidelines. You will be sent an email when your reimbursement check is ready for pickup.

PROCEDURE FOR TEACHER ALLOTMENT REIMBURSEMENT The following procedures should be noted for the spending of teacher annual spending money. You must use the electronic Teacher Allotment Reimbursement Form. This can be found on the Grace King website at www.king.jpschools.org, Employee Resources, Accounting. - Teachers are allotted $100 per semester for supplies. A teacher can choose to submit receipts of $100 each semester or $200 for the year. - Only one reimbursement check per semester will be issued. - These purchases must be for teaching materials and/or registration fees for pre-approved professional conferences/workshops. Taxes paid on these supplies are refundable. - Receipts can only include items to be reimbursed. Other purchases should not be made on the same receipt. You must turn in original receipts only, copies will not be accepted. - If submitting receipts for the entire $200, receipts must be submitted no earlier than the beginning of the second semester. Receipts will be accepted once for an amount up to the $200 reimbursement. - Checks requested for reimbursement must be picked up and signed for by the person making the request. - You will receive an email when your check is ready for pickup. - All receipts must be submitted no later than April 30th. - Note: You will no longer be able to use your allotment money for copies on the copy machines in the library. If you purchase copies from an outside source, you must submit the original receipt in order to get reimbursed.

Procedure for Lost/Damaged Textbooks Upon discovery that a student has lost or damaged a textbook, you must complete a Lost/Damaged Textbook form and submit it to the account clerk for pricing. The account clerk will return the form to you to be sent home to the parent/guardian. A student will not be issued a new textbook until a parent has made arrangements for payment. You should keep a copy of the form for your records.

FUNDRAISERS The fundraiser report must be turned in within ten (10) days of the completion date, including weekends. All fundraisers must end when scheduled. A club/dept. will not be allowed to start another fundraiser if they have a fundraiser report that is past due. NO FUNDRAISER SHALL LAST LONGER THAN 60 DAYS WITHOUT WRITTEN APPROVAL FROM THE NETWORK EXECUTIVE DIRECTOR. This must be approved before the actual sale begins, not to continue a sale. The SPONSOR of the fundraiser is responsible for completing the fundraiser report, NOT THE ACCOUNT CLERK. You must keep accurate records of the merchandise ordered, merchandise sold, deposits, copy of invoices, etc. You will need this information to complete the fundraiser report. It is not the responsibility of the account clerk to keep this information for you. If your fundraiser requires tickets or wristbands to be sold, you must obtain these from the account clerk’s office. You cannot purchase them on your own. Wristband cost will be charged to the club/dept. according to the amount used for the fundraiser. There will be no charge for the tickets, as they are donated to the school. A parent permission form must be signed by the student and parent before any item/s can be given to the student to sell. You must keep the permission form on file all year.

FILLING OUT THE FORM 1. Complete the top portion of the fundraiser form. a. School Name (Grace King). b. Type of Activity (be specific, i.e., t-shirt sales, candy sale, pep rally, books). c. Class/Club (organization having the fundraiser) d. Budget Code (leave blank). e. Vendor (Who you are buying the item/s from). F. Profit (put a percentage only if you are guaranteed from the vendor). g. Purpose of Activity (reason you are raising the money, be specific). h. Start date/Completion date (sale must end on completion date). I. Part 1 Projected (this is only a projection of how much you hope to profit from the fundraiser). j. Sign and date the form. 2. Complete a purchase order form for the item/s being sold for the fundraiser. 3. All shirt or sweatshirt colors and designs must be approved by Mr. Butler. SHIRT SALES ARE ON A PREPAID BASIS ONLY. 4. Turn in the fundraiser form and purchase order form to the account clerk to get approval from the principal. The approved fundraiser form will be returned to you in your teacher mailbox. You cannot start a fundraiser until you receive the approved form back from the account clerk. You can now order the item/s for the fundraiser. Items cannot be ordered prior to this step. 5. At the completion of the fundraiser, complete Part 2. Turn in the fundraiser form, invoice/s (if you received this with the order), credits, police report (if a theft occurred), and a list of names who were awarded prizes. Be sure to list deteriorated items and remaining inventory if any. 6. DO NOT WAIT TO TURN IN THE FUNDRAISER REPORT IF STUDENTS HAVE NOT TURNED IN THEIR MONEY OR ITEMS NOT SOLD. List them on the report as uncollectable sales. You must turn in a copy of the signed permission slip for any students not turning in the money or the items not sold with the completed fundraiser report. The sponsor must contact the parent and make every attempt to collect the funds.

ATHLETICS 1. Coaches must submit a copy of their game schedule to the account clerk prior to the first game on the schedule. 2. A report must be completed for ALL ATHLETIC EVENTS. Reports should include all revenue (ticket sales, tournament fees, concessions, etc.) and expenses (officials, bus fees, etc.). 3. Tickets to sell for home games must be obtained from the account clerk. You cannot use the same roll of tickets all season. 4. All money collected must be given to the administrator on duty at the end of the game. If there is not an administrator present at the game, or they refuse to accept the money from you, you must call Ms. Scott (504-259-0925) to let her know. 5. The gate money must be turned in to the account clerk the NEXT SCHOOL DAY AFTER the event. Therefore, it is your responsibility to obtain the money from the administrator that you gave it to, and bring it to the account clerk to deposit. The athletic reports must be submitted within 5 business days of the event. 6. As per LHSAA rules, only football and baseball officials will be paid prior to the game, as long as the account clerk receives the request in sufficient enough time to get the check processed. 7. If the officials are to be paid after the event, the Official’s Pay Form is to be turned in with the athletic reports. The Official’s Pay Form must include the name, address, telephone number, and social security number. 8. The account clerk will pay all expenses. No Expenses are to be paid in cash from the gate money. 9. IF YOU HAVE AN AWAY GAME, AND YOU NEED A BUS, YOU MUST SUBMIT A FIELD TRIP AGREEMENT AND ASSIGNMENT SHEET (BUS FORM) BEFORE A BUS CAN BE OBTAINED, EVEN IF YOU WILL BE USING THE GRACE KING BUS.

Teachers are accountable for the inventory in their classroom. Nothing is to be thrown in the trash without notifying the account clerk first. If an inventory item needs to be disposed of, you must email the JPPSS tag number and item description to the account clerk. You must keep the item/s in your classroom until you are told to bring it to another location. If an inventory item is being transferred to another location, classroom or school, you must email the account clerk first for approval before it can be moved. All laptop carts can be checked out, from the Bookroom with Mrs. Mccabe. You must check to verify that all laptops are in the laptop cart when picking it up. VERY IMPORTANT !!!!!! When returning the laptop cart, if any laptops, cords, etc. are missing or broken, you will be held responsible, financially.

INSTRUCTIONS FOR COMPLETING YOUR INVENTORY An inventory sheet must be completed for your classroom each school year. You are to list ONLY THE TAGGED ITEMS in your classroom, (promethean boards, computers, laptops, Red Cat). Do not list your laptop that was issued to you by the school district. **Exceptions, if you have a promethean board and, you cannot see the tag number , please write on your list that you have a promethean board with no tag. Also, if you have a computer that a tag number has been removed, be sure to list it with the serial number. If you do not have any tagged items in your classroom, please write NONE across the page and turn it in to the account clerk. Be sure to put your name and room number at the top of the sheet. When you are finished, you must bring it to the account clerk’s office or leave it in the mailbox on the door. The inventory sheet must be completed and turned in by August 10,2018.