Student Activity Sponsors’ Training presented by Accounting Department Student Activity Accounting Staff

2 This presentation will review the sponsors’ responsibilities and expectations, as well as, the forms and procedures to be used for Student Activity Accounts

3 All club sponsors and anyone handling student activity funds must fill out the following forms: Sponsor Forms SPONSOR RESPONSIBILITY CONFLICT OF INTEREST CONTACT INFORMATION

4 Conflict of Interest Disclosure A callout, this can deleted IF YOU ANSWERED YES TO QUESTIONS #1 OR #2, AN ADDITIONAL DISCLOSURE FORM MUST BE COMPLETED. IF YOU ANSWERED YES TO QUESTIONS #1 OR #2, AN ADDITIONAL DISCLOSURE FORM MUST BE COMPLETED.

5 Responsibilities of Faculty Sponsors of Student Groups BE SURE TO SIGN AND PRINT YOUR NAME

6 Sponsor Information Sheet Please provide a home or cell phone number

7 A fundraiser application must be filled out and turned in prior to any fundraising. Fundraisers must be closed within two weeks after the completion of the sale. Application for fund raising activity A number will be assigned to the fundraiser, this number must accompany all check request and deposit breakdowns pertaining to the fundraiser. Merchandise should not be ordered until form is approved.

8 An inventory sheet must be turned in with every fundraiser even if the items were donated. All merchandise purchased and remaining must be accounted for on this form. Items used together may be grouped, ex. cheese, chili, jalapeños and bowls for nachos. * NOTE: Fundraisers will not be considered finalized unless an inventory sheet is filed with the final report. INVENTORY

9 INCENTIVES Incentives given to students must have prior approval by the Principal and be documented. If the merchandise is part of the inventory of a fund raising activity, you must attach a copy of this form to the “Final Report.” When giving merchandise as incentives, limit the amount of incentives to 15% or less of total inventory. Limiting the incentives will increase the chance of profit from the fundraiser.

10 A check request form must be filled out and approved in advance before turning it in to the secretary/bookkeeper. Be sure that there is money in your account to cover the expense. Forms need to be completely filled out. Receipts are due no later than five days after the check is picked up. Person picking up check is responsible for bringing back the receipt. Please do not turn in a check request at the last minute. It does take time to process a check and get signatures. Checks should be printed only on Tuesdays & Thursdays. CHECKS UPDATED FORM

11 A deposit breakdown form is used when funds are being deposited into the accounts. Money must be counted and listed on the form before the funds are turned in to the secretary. Only when the secretary confirms the amount a receipt will be issued. Deposits should be made on a daily basis in the same form the funds are received. Never use cash collected to make purchases. Do not keep money overnight, you are responsible for those funds until you have a receipt from your secretary. Post-dated checks should not be accepted. DEPOSITS

12 DEPOSITS CONT. Uniforms Fundraisers Camping Uncollected Items from different events. NSF Checks Donations Change from a check Cell phone fines Do not commingle your deposits from different sources. For example: All of the above mentioned require individual deposits.

13 A Money Collected From Students form is used when collecting funds from students for a field trip, pictures, uniforms, etc. The total amount collected must equal the amount on the deposit breakdown form. All monies collected must be documented and deposited into the school account on a daily basis regardless of the amount. MONEY COLLECTED DEPOSITS SHOULD BE MADE DAILY

14 If you were to take your students on a trip and are giving them the money to buy their own meals, the form must be used. Also, if funds are being reimbursed the recipient must sign this form. All students over the second grade must sign the form when receiving money. MONEY DISBURSED A Money Disbursed form is used when giving out monies to students. AMOUNT DISBURSED SHOULD EQUAL THE CHECK AMOUNT

15 It is not necessary to write a check to transfer funds from one club account to another within the same bank account. The “Transfer Request Form” will be completed by the disbursing sponsor. It will be approved by the Principal and signed by the disbursing sponsor, receiving sponsor and the treasurer. Even though transfers do not involve releasing checks, they are never to be posted without the signatures of the Principal and the representatives of the club disbursing the money. Transfers serve as payment between club accounts. Donations and/or loans are not allowed between clubs. Transfers Between Accounts

16 Professional and Consultant Services When engaging in a contract for professional or consultant services the following forms must be completed. Examples of Consulting/Professional Services include: motivational speakers, choreographers, seamstress, DJ services, moonwalks, clown performances, consultants and judges Request for Consultant Services Contract for Professional Services Certification of Criminal History W-9

17 This form needs to be completed and submitted by originator and approved by the proper administrators. Student Activity Clubs only require signature of Principal, Sponsor, and Fine Arts if Fine Arts related club. Form needs to be submitted at least four weeks in advance before services are rendered. Do not enter any type of contract regardless of amount until services are approved. Safe Practices: Ensure you are not being overcharged Ensure that the person providing services has good references Once approved you may now fill out the Contract for Services form. For any questions please contact the Fine Arts Dept. if Fine Arts related at Ext Request for Consultant Services

18 When payments for contracted services are to be made to non- employees it is necessary to complete this form before the services are rendered. Note: Do not have any consultant sign this form until the Request for Consultant form has been approved. CONTRACT FOR PROFESSIONAL SERVICES

19 Certification of Criminal History We are meeting the requirements of the law where all consultants must attest that they have a clear background by filling out the Certification of Criminal History. Note: Fine Arts Department might require the actual Criminal Background. (Ext. 7121)

20 W-9 Form All vendors are required to submit a W-9 to Secretary/Bookkeeper All vendors should be paid with a UISD check. No reimbursements will be issued if paid out of pocket. This information is necessary for filing 1099’S at the end of the year Note: The accounting software will not allow a transaction to be processed without proper Tax ID information.

21 SCHOOL CLUBS Bona fide club - Organized student group recognized by school, has an adult sponsor and elected officers, hold meetings, and operates for a purpose. * The list of elected officers must be submitted before any transactions are conducted*

22 Amusement Rides Rental: Effective Immediately: In order to ensure the safety of our students and comply with State law, when contracting amusement ride services the vendor must meet the following requirements: Carry a minimum of $1 million liability insurance Proof of annual inspection Legally authorized to operate in the State of Texas Contact the Purchasing Department for a list of approved vendors. “ The state of Texas regulates the rentals of carnival/amusement rides such as inflatable bounce houses and slides, wall climbing and carousels. The rental of these items require special provisions determined by the Texas Department of Insurance (TDI)”

23 Amusement Rides Rental What’s considered as an amusement ride? Most mobile carnival rides Most theme park rides Most water park rides and devices Amusement rides also include, but are not limited to the following: concession go-karts, rock climbing walls, bungee jumps, mechanical bulls, trackless trains, continuous air flow inflatable rides/devices and various simulators. What’s not considered as an amusement ride? Non-mechanized playground equipment Physical fitness/training devices or obstacle/ropes course equipment Public conveyance devices Coin operated rides Small rides or devices that do not require the supervision or service of an operator Live animal rides Motor Sports

24 Sales Tax Issues In order to be eligible for the two, one-day tax free sales you must be a Bona fide club Taxable sales – Books, book covers, clothing, cups, school supplies, flowers, rummage sale, school publications, school supplies sold to students, uniforms Non taxable sales – perishables/consumables

25 TEXAS SALES TAX EXEMPTION THIS FORM MUST BE SIGNED BY THE PURCHASER ATTESTING THAT THE PURCHASE IS FOR SCHOOL RELATED PURPOSE. I understand that it is a criminal offense to give an exemption certificate to the seller for taxable items that I know, at the time of purchase, will be used in a manner other than that expressed in this certificate, and depending on the amount of tax evaded, the offense may range from a Class C misdemeanor to a felony of the second degree. NOTICE: YOU WILL BE SIGNING

26 TEXAS RESALE CERTIFICATE THIS FORM MUST BE SIGNED BY THE PURCHASER ATTESTING THAT THE PURCHASE IS FOR SCHOOL RELATED PURPOSE. I understand that it is a criminal offense to give a resale certificate to the seller for taxable items that I know, at the time of purchase, will be used rather than for the purpose of resale, lease or rental, and depending on the amount of tax evaded, the offense may range from a Class C misdemeanor to a felony of the second degree. NOTICE: YOU WILL BE SIGNING

27 THEFT PENAL CODE SECTION (e) (f) Section (f) states the following: An offense described above for Purposes of punishment is increased to the next higher category of offense It if is shown on the trial of the offense that: the actor was a public servant at the time of the offense and the property appropriated came into the actor’s custody, possession, or control by the virtue of his status as a public servant.

28 REPORT FRAUD

29 PTC, Booster Clubs Booster Clubs should obtain their own Tax ID Number and Officers They should never use the District’s Tax Identification Number (not even to get a discount!) If this is an issue, have them donate the 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

30 PTC, Booster Clubs, cont. Note: As per District local policy No district employee shall be an authorized check signer of a parent or booster organization without written approval of the superintendent and campus principal. Individuals authorized to sign checks should not be related to each other by marriage or any other relationship. Other additional information including new adopted policy procedures may be found in the Internal Audit web link:

31 Coca Cola Contract The Coca Cola contract is currently under negotiation. At this time, beverage purchases are NOT limited to Coca Cola products until further notice.

32 Food and Nutritional Value For information on what is allowable to be purchased for your grade levels you can log on to the Texas Classroom Teachers Association (TCTA) at For information on allowable portion sizes and nutritional value information refer to

33 Outstanding Invoices All invoices that are questionable or will be paid off in a series of payments must be reviewed by campus bookkeeper and approved by the principal. All invoices must be received by campus bookkeeper and not the teacher/sponsor.

34 Record Retention All of the accounting records related to the Student Activity and Campus/Principal’s Accounts, including, but not limited to, all bank statements and related cancelled or voided checks, all validated deposit slips, all receipts, all reports and journals will be retained for a period of seven (7) years following the end of each fiscal year on August 31 st. At least the three most current years must be kept at the campus. All other files may be sent to Records Management with a detailed description of the file contents.

35 Sponsor’s Manual: The Student Activity Sponsors’ Manual is updated every school year to include additional information. The manual, forms, and presentation can be found online at the Accounting Department web link and/or at the following address: finance/accounting

36 Other: Pre-authorized expenses made out to your name are subject to approval (Refer to student activity manual) Reimbursements are not allowed Making purchases in Mexico is prohibited and non-reimbursable Fundraising by non bona fide accounts are subject to taxable sales.

37 Reminders Keep copies of all your transactions in your binder Communicate with the campus financial secretary, parents and administrators Spend the money wisely, remember that these are fiduciary funds

38 School Cash Online Six Benefits of taking School Cash Online 1. Improves Student Safety (reduces the amount of cash coming to school.) 2. Saves time for the school bookkeeper (reduces cash counting, receipting, combining, bank deposits, etc.) 3. Saves time for the teachers (If a teacher spends just 5 minutes a day collecting money in the classroom that equals 15 hours of lost instructional time over a school year.) 4. Reduces the NSF risk/loss associated with accepting checks from the parent community. 5. Provides a new ‘parent’ convenience to pay for school activities, events, and field trips, etc. 6. Increases accountability over the cash for all stakeholders (teachers, parents, schools, and District officials)

39 Contact Information Samuel D. Flores, Director of Accounting Phone: (956) Mario Gonzalez, Activity Funds Accountant Phone: (956) Esmeralda Gonzalez, Sr. Bookkeeper United High School Campus Phone: (956) Tina Gonzalez, Sr. Bookkeeper J.B. Alexander High School Campus Phone: (956) Eira Contreras Sr. Bookkeeper L.B. Johnson High School Campus Phone: Coral Perez, Sr. Bookkeeper United South High School Campus Phone: (956)

40 Questions