Transcript Business Office Procedures Meeting

BUSINESS OFFICE
PROCEDURES MEETING
For New Employees
July 19, 2012
What we will cover today
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Business Office Staff
Purchase Orders
Directives
Account coding
Travel
Cash Handling
Petty Cash
Wal Mart Purchases
Transfers
Fraud
Business Office Staff
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CHERYL RYAN – Director of Finance
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CINDY GARDIN – Accountant
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ADAM FLORES – Accountant
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DENISE BITNER – Accounts Payable (A-F)
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RUTH TAYLOR – Accounts Payable (G-Q)
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CATHY GONZALES – Accounts Payable (R-Z)
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JAN LACOMBE – Head Bookkeeper
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DENISE BENBROOK – Activity Bookkeeper
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PAM FALGOUT - Travel, Purchase Order Approver,
Transportation, Check & P.O. Pickup, etc…
What are Purchase Orders &
Directives ?
Purchase Orders
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A document issued by AISD to
a vendor showing types,
quantities, & agreed upon
prices for products or services.
Sending a PO to a vendor
constitutes a legal offer to
purchase the listed products or
services
Once accepted a contract is
formed.
Requirements for a Requisition
(to obtain a Purchase Order)
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Correct vendor number
Bid number or quotation information
Goal & Strategy (if using Comp Ed. $)
Shipping charges (if applicable)
Correct quantity amounts (i.e.: not 1ea. T-shirt = $1,200)
Detailed description of item (location, date & name, if
applicable)
Justification of coding (i.e. books, awards, art supplies, etc)
On-line tracking # for Challenge orders
Explicit instructions to vendor regarding order
Special instructions for Business Office (notes section)
Purchase Orders – When can they be used?
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Routine supplies or services
Examples:
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Office supplies
Library books
Furniture & equipment
Maintenance supplies
Software
Rentals
Consultants
Purchase Order Life Cycle – from requisition to distribution
(A general example)
Purchaser - enters
requisition using
eFinancePlus for needed
products/services
Budget Mgr
reviews
Denies /
needs
correction
Approves
Add’l Review
(if req) ie.
Tech, Capital,
etc
Denies / needs
correction
Denies /
needs
correction
Approves
Business
Office
Pink copy
Vendor
White Copy
Approves,
becomes a PO &
is printed.
PO is
distributed
Green copy
Purchasing
Blue & Gold copy
Payment on a Purchase Order
Vendor
Goods /
Products
Purchasing determines where
goods / products
need to go
Goods / Products
Purchaser
Campus/ Dept – once
acceptable goods /
services delivered, signs
gold copy of PO
Signed Gold
PO copy
Invoice
Payment
Business
Office –Closes
PO after payment
is made
Purchase Order Cycle
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Enter requisition at campus/dept.
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Up to 50 lines
Multiple codes and items
Requisitions approved and converted to Purchase
Orders 11:00–12:00 PM & 3:00-4:00 PM
Once converted, Purchase Orders are printed
After printing – transferred to Pam’s office:
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Attachments are matched-quotes, lists, forms, etc.
Disbursement occurs-US mail, inter-office mail, hold for
pickup
Accounts Payable Things to Remember…
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ONLY sign
p.o. copy when ALL items have been
received.
If items have been cancelled, note on
Backorders are not accepted – payment will be made to
vendor when order is complete
Remember to add Freight on Requisition (S&H) unless quote
omits this
Athletic orders-please use separate purchase orders vs.
multiple items on one p.o.
The business office does not fax p.o.’s, campuses can fax the
p.o.’s themselves.
Two separate P.O.’s will need to be done when Food &
Supplies are being purchased from same vendor.
Directives
Also known as direct
payment forms
Used for prepayments and
/ or contracted services
that have already been
provided
Directive Form
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Forms are provided by the Business Office – NCR
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Form on-line – H:drive in BUSINESS OFFICE INFO folder
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Directives will be sent back to campus or department if the
Business Office forms (one of the two selections above) are
not used.
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Why?
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Standardization
Directives – When can they be used?
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See Page 8 of the Procedures
Manual
Any 865 Purchases/Reimbursements
Entry Fees
Hotels
Membership Fees
Magazine Subscriptions
Surrogate Parent payments
Utilities
Invoices from other Districts
Book Fairs
No Directive for “normal purchases” = Violation write up
Direct Payment Forms – things to remember
Include Goal & Strategy when
applicable
Include bid number for vendor
Include commodity code
Include vendor number
Indicate how to send payment (Mail or
pick-up)
Attach 2 copies of the required
documentation (invoices or registration
forms
Account Coding
Fund Coding
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Refer to Budget Preparation Manual
Financial Accountability Resource guide (FAR Guide)
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See link on Business Office section of website.
Click on Module 1 Financial Accounting & Reporting
(FAR) section
Coding Information Sheet – Cindy Gardin
Campus Fund Expenditures Quick Reference Guide
Important for PEIMS
Code Structure
Code Structure (Con’t)
Code Structure (Con’t)
Code Structure (Con’t)
Code Structure (Con’t)
Code Structure (Con’t)
Activity Accounts Reminders
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Reimbursements out of 865 only
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No reimbursements out of 199 or 461
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Remember to check accounts often and
clear negative balances
Receipt Books
Donation Forms – use for monetary and
item donations
Travel & Transportation Tips
Travel Form aka “Green Form”
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For all District Employees &
Students
Fill out form completely
Obtain all Signatures needed
Used to get advances for meals,
& mileage (itinerary must be
attached)
Employee’s Signature needed
after trip
Return form within 5 days AFTER
trip
Travel Advances to Purchase items
 Advance cash may be provided for the purchase of items at
conferences & workshops at the Budget Managers
discretion.
 These advances are requested using the Green Form
 Amount of advance should not be for less than $50 or more
than $500.
 Original receipts must be attached to Green Form
 Receipt must contain:
1. Vendor name (Printed or stamped)
2. Date of purchase
3. Description of purchased items
 Handwritten receipts or adding machine tape without the
vendor’s name stamped on it will not be accepted.
Travel – Food & Lodging
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Texas lodging rates should not exceed $120 /
person (TASBO guideline) & $85 for Federal
funds (Rates over these amounts needs Budget
Manager approval).
Funds will not be given for meals that are
provided by the conference / workshop.
Lodging & Meals in Region IV area will not be
paid for from District funds.
Original hotel receipt MUST be attached to
Green Form.
Meal receipts are not required, but student meal
rosters must be turned in with Green Form.
REMEMBER
District employees are exempt from State Occupancy
Taxes when traveling on school business within the
state of Texas.
A Texas Hotel Occupancy Tax Exemption Certificate must be submitted by employee to
the hotel.
Field Trips
1. Purchase Order is required
2. Transfinder Request is required
 Calculate mileage
 Adjust mileage for number of buses
 Request 10-14 days prior to trip
3. Field trip request form not needed unless
money involved
4. Transportation will invoice for trip
5. Send invoice to AP with Goldenrod copy
Cash Handling & Receipting
Please see the power point presentation found on the H:
drive (H: Business Office Info/Cash Handling Procedures)
There are several Cash Handling Procedures meetings
conducted by Denise Benbrook through out the year.
Guidelines for the deposit of all cash & checks
The 3 Commandments of writing receipts for cash
A receipt should be written anytime
cash changes hands.
Only use District issued pre-numbered
receipt books.
Keep the receipt book locked up when
not in use.
Writing Receipts
Completely fill out the receipt (account info on the bottom left may not be applicable).
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Name of Individual making payment
Date the cash was received
Amount of Cash or Checks received
Cash breakdown (i.e. how much in cash, how much in checks)
Specific club or activity involved in generating deposit
Account number cash being deposited
Sign the receipt.
Total cash turned in should equal the total of the receipts turned in for deposit.
Writing Receipts
REMEMBER:
• An actual cash count should be made by the person signing the receipt in the presence of the
person turning in the cash.
Petty Cash
Petty Cash is a choice
Budget or Activity
Funds
Sole
responsibility of
Budget Manager
Emergencies
Campus/Dept.
limit = $200
Small purchases
< $50
Petty Cash Requirements
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Original sales receipt needed
Vendor name must be on receipt
Date must be on receipt
Purchase must be under $50
No sales tax will be reimbursed – tax exempt form
can be obtained from Pam
Cannot be purchased using Petty Cash
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Flowers
Gifts
Insecticides
Office Supplies from non bid vendors
School Supplies from non bid
vendors
Wal Mart Purchases
How are Wal Mart purchases different?
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Wal Mart P.O.’s require a card to be
checked out through the Business Office.
Person checking out the Wal Mart card
must have proxy from the Budget
Managers.
The person doing the shopping must
check out the Wal Mart card. No one
can check out card for them.
Wal Mart Purchase Procedure
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Determine which items are needed
Enter requisition in eFinancePlus
After requisition is approved & printed, the campus
designate picks up card & P.O. from the Business
Office
Designate will have 24 hours to complete purchase
once card is checked out.
After purchase, the following needs to be returned
along with the card to the Business Office:
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Signed goldenrod copy of P.O.
Original receipt with P.O. # and printed name of person who
signed receipt written on receipt
Additional Considerations
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No campus or department can have more than one card
out at a time.
On Fridays (Thursdays in the summer), the Wal Mart
card must be picked up by 2pm and returned to the
Business Office before 4pm that same day.
All purchases should be complete & ready for payment
once goldenrod & Wal Mart card are turned into the
Business Office.
Failure to comply with the 24 hour turn around may
result in the suspension from usage for 90 days for
campus / department.
Budget Transfers
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Budget transfers within the same fund &
function are entered in eFinancePlus by
budget managers or those with budget
manager’s proxy.
Budget transfers are reviewed &
approved at 10 am & 2 pm by the
Business Office.
Budget Transfers using eFinancePlus
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Access Budget Transfer screen in eFinancePlus by
choosing: Applications Fund Accounting Budget
Ledger Batch Budget Transfer.
Click New Page icon
Enter the following info:
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Control # (your initials & date in MMYY format)
Transfer # will automatically be assigned
Location # (usually campus/dept #)
Description – brief reason transfer is needed
Enter FROM Budget #, FROM account # & FROM amount
Enter TO Budget #, TO account # & TO amount
Click OK (“record added” message will appear)
Fund 865 transfers & reimbursement transfers
Transfers may be needed from one 865 account to another 865
account.
Or
A school campus or department will need to reimburse another campus
or department.
 To complete these, a PAPER TRANSFER
form will need to be completed
 The Budget Manager or person with
Budget Manager proxy will need to
sign
 Send to Business Office for processing
Fraud or illegal activities
Fraud or illegal activities
Questions
THANKS FOR ATTENDING!
DON’T FORGET TO COMPLETE
SURVEY IN EDUPHORIA TO GET
CLASSROOM CREDIT