2.  All payments require some form of documentation.  Check backup should included a request for payment signed by the administrator. The request amount should match the receipt.  Use a copy of the Slaw Report for backup for your monthly check to the District for School Lunch.

3.  All checks require some sort of backup besides the signed check request. If the receipt is lost, have the requestor complete a request and explain receipt was lost. The Administrator must sign acknowledging that they approve the request even though the receipt was lost.  Make it so painful, that they will not lose another receipt.

4.  Debit Card and credit card purchases need a completed purchase/check request form. Usually it is an administrator that uses the debit or credit card and he/she should fill out a check request form and indicate the activity to be used and then sign it. This should also include documentation of the purchase, a receipt or a print out of what was ordered on line.

5.  ALL subs should be paid through the District payroll system. This is not only a 1099 issue, but a safety issue and a payroll tax issue. All subs must go through the background search process. Even if you know the sub will pass, it is a State requirement.

6.  ALL payments to District employees who perform services for the Community School Programs must be paid through the District payroll system. This is a 1099 issue and a payroll tax issue.

7.  Deposit of public funds at least every three days.  You take in monies for school lunch everyday, you MUST go to the bank at least every third day. If the deposit is over $500 it should go that day.  State Purchasing Policy violations.  You must get bids as required by District purchasing policies.  You must retain these bids. Document reasons you don’t go with the lowest bidder if need be.

8.  Schools are reimbursing teachers and other staff members for sales tax as part of an expenditure reimbursement.  Encourage teachers and staff to use vendors who except the tax exempt form and let them know if they use a vendor who charges sales tax, they will not be reimbursed for the tax.

9.  For secondary schools, all fees being collected must be collected by the “Secretary/Bookkeeper”. Teachers or Librarians are not to collect fees.  Petty Cash funds at the schools need to be recorded on the books.  Let me know if you have a petty cash fund and we will review the procedures and get it included on your books.

10.  Outstanding checks over a year old need to be taken care of.  Call me and we can take care of them.  Principals should notify an Administrative staff member when they open a new bank account.  It has been recommended that Robert Petersen, the Business Administrator, also be a signer on all school accounts.

11.  Obtain and retain quotes as required by the District Purchasing policies. Purchasing limits can be found on the District web page under the Purchasing Department. These requirements are also required by the State of Utah and are tested during audit procedures. Attach the quotes to the P.O. for the vendor selected or include with the backup for payment.

12.  Purchase fixed assets using an IFAS P.O. so you can get the best pricing and have the item added to your Fixed Assets automatically.  Check pricing among the State Contract Vendors.  Use of non State Contract vendors. Be sure you check the price differences when using non State Contract vendors.

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14.  Receipts  Use the “Admin Allocation In” for monies received from the District. This includes reimbursement payments.  Use a revenue account (not transfer in) for monies received from others.

15.  Expenditures  Use the “Admin Allocation Out” for monies paid to the District. This includes payments for payroll.  Use an expense account (not transfer out) for payments to other vendors.

16.  Transfers In and Out  Use “Transfers In” and “Transfer Out” for Journal Entries that move money between activities.  Mark the Journal Entry as a “Transfer“ Type.

17.  We are in the process of reviewing the policies regarding credit and debit cards at the schools.