HARLINGEN CISD Business Office CLUB SPONSOR PROCEDURE MANUAL Revised: August 2018

CASH RECEIPTS Individual Receipt: There are 2 types of receipts. Individual receipt and group receipt. Individual receipts are for large receipts of funds and/or when funds are collected at different times. Individual Receipt: Make sure it is filled out in its entirety Date, Amount, Name of person giving you money Reason for receipt, club name, currency used Sign it. Give original receipt to person giving you the money Keep yellow and pink Always count money in presence of person giving you the money This will prevent any misunderstandings at a later date. Do not accept post-dated checks Do not alter cash receipts. If you make an error-write void on receipt and keep all three copies in CR book. Only HCISD cash receipt books are permitted to be used for receipting purposes.

CASH RECEIPTS – Cont. Tabulation Form 3a is used for group receipts. This Form is used to record multiple payments from group sales and/or classroom sales. The form should be summarized at the bottom of the form and signed-off. It should equal your Deposit Form.

DEPOSITS Deposit Form: See attachment #3 for example Complete in its entirety Date, Deposited by, person making deposit, acknowledgment of deposit, amount of deposit, receipt numbers that make up deposit Must Sign off on deposit report List all checks that make up deposit (See 2nd tab on excel spreadsheet) Submit the yellow copy of your cash receipts together with monies received The secretary will count the money in front of you. Do not leave until you get a receipt from the secretary. This will prevent any misunderstandings at a later date. All deposits must be turned in by the cut-off time established by your campus – this is especially important prior to the Holidays. Deposits should be made daily. If you are not ready to make a deposit, please give the money to the Secretary for safekeeping in the campus safe until both of you are ready to count and deposit it. Absolutely no money shall be left undeposited over the weekend or Holidays.

Checks Requesting checks: Payee-Who is check for Date Amount See attachment #2 – Check Request Form A check will be issued once a check request form is complete. Complete in its entirety Payee-Who is check for Date Amount Brief description/purpose of check Name of Club Sponsor’s signature Treasurer or student representative’s signature Check number (once issued) If your club does not have elected officers, then you as a sponsor can appoint a student in your organization to sign off Attach supporting documentation to pay order form: Vendor’s original invoice Cash register tape will suffice. Do not pay sales taxes on your purchases. Always obtain a sales tax exemption certificate prior to purchase.(attachment #4) Copy of club minutes denoting the members’ approval of the transaction. Your campus secretary is responsible for paying the vendors. You as a sponsor cannot pay the vendors directly.

Pre-Authorization Form Pre-Authorization Form must be used to obtain authorization on a personally paid purchase done online, or at the store, to be reimbursed from Student Activity. The limit is set up to $100. If the purchase must exceed $100, then please discuss with your Principal and denote it on Form. You have one week from date of purchase to submit your Reimbursement request. If not pre-approved, then your Principal can decide not to reimburse you for the purchase. Please see Attachment #6.

Donation Form For any cash/supplies/gift card donations received: Please make sure to fill out the Donation Form and turn in to your Secretary/Bookkeeper. A copy of the Form will be submitted to the Business Office and Superintendent. A Thank you letter will be sent out to the Donor. Please see Attachment #7.

Fundraising Activities Please complete Fund Raising Application Form (see attachment #5) prior to beginning any fundraising activities Principal must approve form before you begin your fundraising activities. Principal will determine how many fundraising events you will have. Each club is allowed two tax free days during the course of one year. You can sell items without charging sales taxes. Upon completion of fund raising activity, you must complete the Financial Recap at the bottom of the fundraising application form. Our internal auditor will review the proper completion of this form during the upcoming year and will rely on it to reconcile gross sales and expenses to monies deposited and fundraising bills paid. There should be a purpose for the fundraiser (ex. What will monies be used for?), a fundraiser should not be done just because it’s always been done.

Fundraising – cont. The students who are involved in the fundraiser should benefit from the funds raised. There should not be excessive balances remaining at the end of the year unless the monies raised are part of a long-term fundraising project. If selling tickets for a fundraiser, consider using the District Print Shop, if cheaper. When selling tickets or Discount cards, MUST keep track of inventory. Ex. DO NOT DISCARD any unused tickets or cards!! And keep a listing of all tickets in sequential order, i.e. 1-500, 400-500 not sold.

Alternate Fundraiser Option Crowd Funding is a new form of electronic fundraising Go Fund Me or Donors Choose are the 2 allowable crowd funding options The following procedures are required to be followed:

Alternate Fundraiser Option – cont. Please note this Fundraiser Option is only allowed after utilizing all other available resources such as: Local Funds (Fund 199) Campus Activity (Fund 461) PTA Resources Funds should be used for special classroom projects and NOT for normal class supplies.

Miscellaneous Items The following records should be kept for all organizations: Receipt books issued to you Copy of Tabulation form Sponsor’s deposit slips/forms Sponsor’s check request forms You should also keep a record of the following items: All of your deposits Listing of checks received Keep a running balance of your account Your ledger detailing your transactions At the end of each month, the secretary/bookkeeper will give you a spreadsheet of your club’s activity, please reconcile your balance with that of the bookkeeper/secretary. Very Important that you do this! Make sure you both agree. This will prevent any misunderstandings at a later date. Student Activity Manual and this Sponsor Training can be located online at: http://www.hcisd.org/Page/169

Audit Findings For Year 17-18: Sponsors not making timely deposits Pre-authorization form not completed and approved before the purchase of items Cannot reimburse taxes paid unless club approves Fundraising apps not on file or financial recap is not complete Cash deposit forms only have an electronic signature – Need to initial or original signature on form Field Trips – Need to have Tabulation form and/or Student listing on file for them to audit Consultant agreements need to be on file Must maintain an Inventory List of items less than $500 (if item is more than $500 must be barcoded)

Audit Findings- Cont. Must remember to take exemption form so as to pay Sales tax on items purchased Must have proper supporting documentation for every deposit made AND every check requested These were this year’s audit findings by our Internal Audit department. Please remember to follow these guidelines.

Attachment #1

Attachment #2 Harlingen CISD Check Request Form Date: Name of Club:   Name of Club: Pay to the order of: Amount: $ - Check #: The above amount is for: Signature Approvals: Club Sponsor: Club Treasurer:

Attachment #3

Attachment #4

Attachment #5

Attachment #6

Attachment #7

ATTACHMENT # 8

Accounting Department Website Accounting Information Campus and Student Activity 2018-2019 Student Activity Manual Cash Deposit Form-Attachment #3 revised 2013 Check Request Form (Student Activity Funds) Form 3a - Tabulation Report  HCISD Donation Form  HCISD Activity Accounts: Pre-Authorization Form  2018-2019 Club Sponsor Procedure Manual