Administrative Procedures Manual

2017-2018

Corrigan-Camden ISD

Section I District Federal Programs & Grants

Section II Finance & Budgeting

Section III Accounts Payable

Section IV Payroll

Section V Purchasing

Section VI Property Management

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Section I

District Federal Programs & Grants

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District Federal Programs & Grants Table of ContentsTitle I Overview 5Activities Allowable or Unallowable 6Title I, Part A - Allocating of Funds 7Title I, Part D Overview 8Title I, Part D - Payroll 9Title II Part A Overview 10Activities Allowable or Unallowable 10-10Title II, Part A - Payroll 11Capital Outlay 12Purchase Orders 13Employee Travel 15Monitoring Budget 18Equipment Tracking 18Personnel Tracking 18Expenditure Reporting 19Amendments 20Cash Management 20Time and Effort Record Keeping 21Records Retention 21Use/Disposition of Equipment Purchased with Grant Funds 22Monitoring and Reporting 23Final Evaluation Report 23Workshop Approval 24Use of Funds 26Travel Expense Form 27

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Title I Overview

The purpose of Title Funding is to provide additional resources to schools to ensure that all children are provided a high quality of education that will enable all children to exceed performance standards. A campus must have at least 35% of their students identified as being from low income households and receiving free or reduced lunch according to the School Lunch Program to qualify for Title I status. For school-wide Title I Programs, 40% of the students must qualify using these qualifications. Once a campus has met planning requirements for school wide status, the campus will remain school wide until the campus falls below 35% threshold of students identified as economically disadvantaged. The school will no longer be eligible for Title I funding once the school falls below the 35% threshold.

Title I funds must be expended for programs, activities, and strategies that are scientifically based on research. All Title I expenditures must meet the needs identified in the campus Comprehensive Needs Assessment (CNA) and listed in the Campus Improvement Plan (CIP) developed by the District/Campus Site-Based Committee. The need must be identified in the CNA and CIP prior to the expenditure being made.

All federal funds are to be utilized according to the terms of the approved budget, which has been approved by the grantor and the grantee. Any activities and expenditures must follow all normal financial procedures of the District. The Superintendent and the Business Manager must pre-approve any planned grant activities or expenditures that deviate from the normal financial procedures of the District. The campus principal will be responsible for campus administration of the grant. Each principal will ensure all approved grant activities are completed within the timeline. The District must pay close attention to all expenditures from the grant fund to ensure all expenditures are allowable and they are not in conflict with federal, state, or district guidelines. All grant records must be maintained for 5 years past the last day of the grant. This guidance document provides information regarding additional compliance required with the use of federal funds in addition to the normal financial procedures.

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Activities Allowable or Unallowable

1. Does the activity support a research based reading/ELA, math, social studies, or science program? 2. Does the activity support professional development in the area of reading/ELA, math, social studies,

or science? 3. Does the activity support involving parents in the educational success of their child?

If you can answer yes to all of the allowable or unallowable questions listed in the prior section, please proceed to the following questions:

• Is the expenditure reasonable and necessary to carry out the intent and purpose of the grant? (Meet or exceed state standards)

• Does the expenditure address a need previously identified in the CNA?• How was the expenditure (to be funded) described in the CIP prior to the discussion regarding

whether to pay for the activity from Title I?• How will the expenditure be evaluated to measure a positive impact on student achievement?• How will the expenditure upgrade the entire educational program?• How is the expenditure supplemental to other non-Federal programs/funding?

Title I funds must supplement, not supplant state or local funds. Supplementing is defined as adding to, enhancing, expanding, or extending what is required by state or local policies. Supplanting is defined as taking the place of or replacing what was already there. If you have questions about any expenditure, please contact the Business Office prior to submitting the request. All requests for utilizing these funds must be accompanied by a completed Use of Funds document. This additional time to inquire will save you and your staff time and effort if the expenditure is not approved. The District does not generate program income from activities supported by federal grants.

Allowable Unallowable

Academic Awards include minimal cost certificates or ribbons, inexpensive instructionally related items such as pens/pencils to used in the classroom

Give aways, promotional items, items perceived as a gift, t-shirts, key chains, imprinted pens, and items that do not address the program objectives

Field Trips connected to the TEKS and included in lesson plans Award ceremoniesNutritional snacks for students attending after school tutorials

Field trips for entertainment, social, or incentive purposes

Nutritional snacks for students in childcare while parents are attending parent involvement activities

Full meals for students or parents Any food for staff during DISTRICT Trainings (food for staff is only allowable during travel following travel procedures)

Snacks for parents attending parent involvement activities to encourage participation in low income areas Motivational programs or activities

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Supplemental materials which improve achievement in reading, writing, math, science, and social studies Furniture

Travel for staff, non-employees (parents), and students according to the Federal Program Guidelines Technology or supplies for office use, calendars

Title I, Part A - Allocating of Funds

The allocation amounts are received from the Texas Education Agency. The District Site-Based Committee meets to discuss trends, needs, and areas in Title I schools which need addressing. Money which is reserved off of the top before the allocations are distributed to all participating Title I campuses are noted. There is a cap for the maximum percentage of reserved funds. This percentage is monitored.

The individual campus allocations are based on the following formula: The total number of identified economically disadvantaged students per campus on a determined “snap shot” day is multiplied by the per pupil amount. This amount is communicated to each individual campus with a planning page. Each Title I campus plans and budgets Title I funds based on the CNA and CIP. All planned expenditures are included in these documents prior to submission.

Important: If your budget plan includes payroll expenditures the additional cost of benefits must be accounted for and added to the planning amount. This benefit amount is automatically calculated for you on the planning page. The chart below provides the benefit percentages for different positions funded with federal funds and is to be used as an estimate only.

Position Benefits Amount of SalaryFull Time Teacher 16%Extra Duty Teacher 10%Paraprofessional 29%Paraprofessional Extra Duty 10%Substitutes 3 %

Stipends for bilingual teachers, advanced degrees, and others are not automatically calculated in this planning page. The special programs director will be responsible for ensuring that these amounts are included in salary information for affected positions.

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Title I, Part D Overview**Corrigan-Camden ISD does not currently utilize this grant program. Information is provided in this manual if this fund were to be utilized in the future.

WHAT ARE THE PURPOSES OF THE TITLE I, PART D PROGRAM?The purposes of Title I, Part D, are to: (1) improve educational services for children and youth in local and State institutions for neglected or delinquent children and youth so that they have the opportunity to meet the same challenging State academic content and State student achievement standards that all children in the State are expected to meet; (2) provide these children with services to enable them to transition successfully from institutionalization to further schooling or employment; and (3) prevent at-risk youth from dropping out of school as well as to provide dropouts and children and youth returning from correctional facilities or institutions for neglected or delinquent children and youth, with a support system to ensure their continued education.

Title I Part D funds must be expended for programs, activities, and strategies that are scientifically based on research. All Title I Part D expenditures must meet the needs identified in the campus Comprehensive Needs Assessment (CNA) and listed in the Campus Improvement Plan (CIP) developed by the District/Campus Site-Based Committee. The need must be identified in the CNA and CIP prior to the expenditure being made.

All federal funds are to be utilized according to the terms of the approved budget, which has been approved by the grantor and the grantee. Any activities and expenditures must follow all normal financial procedures of the District. The Superintendent and Business Manager must preapprove any planned grant activities or expenditures that deviate from the normal financial procedures of the District. The grantee must pay close attention to all expenditures from the grant fund to ensure all expenditures are allowable and they are not in conflict with federal, state, or district guidelines. All grant records must be maintained for 5 years past the last day of the grant. This guidance document provides information regarding additional compliance required with the use of federal funds in addition to the normal financial procedures. The District does not generate program income from activities supported by federal grants.

Activities Allowable or UnallowableAllowable Unallowable

Academic Awards include minimal cost certificates or ribbons, inexpensive instructionally related items such as pens/pencils to be used in the classroom

Give aways, promotional items, items perceived as a gift, t-shirts, key chains, imprinted pens, and items that do not address the program objectives

Supplemental materials which improve achievement in reading, writing, math, science, and social studies Award ceremoniesTravel for staff, non-employees (parents), and students according to the Federal Program Guidelines Food for staff during DISTRICT trainings

FurnitureTechnology or supplies for office use, calendars

Title I Part D funds must supplement not supplants state or local funds. Supplementing is defined as adding to, enhancing, expanding, or extending what is required by state or local policies. Supplanting is

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defined as taking the place of or replacing what was already there. If you have questions about any expenditure, please contact the Business Office prior to submitting the request. This additional time to inquire will save you and your staff time and effort if the expenditure is not approved.

Title I, Part D - Payroll

Important: If your budget plan includes payroll expenditures, the additional cost of benefits must be accounted for and added to the planning amount. The chart below provides the benefit percentages for different positions funded with federal funds and is to be used as an estimate only.

Position Benefits Amount of SalaryFull Time Teacher 16%Extra Duty Teacher 10%Paraprofessional 29%Paraprofessional Extra Duty 10%Substitutes 3%

Stipends for bilingual teachers, advanced degrees, and others are not automatically calculated in this planning page. Each coordinator or director will be responsible for ensuring that these amounts are included in salary information for affected positions.

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Title II Part A Overview

The purpose of Title II Part A Funds is to improve student achievement. This funding provides supplemental resources to school districts to improve student achievement through elevating teacher and principal quality through recruitment, hiring, and retention strategies in addition to increasing the number of highly qualified teachers in the classroom and highly qualified administrators in schools.

Title II A funds must be expended for programs, activities, and strategies that are scientifically based on research. All Title IIA expenditures must meet the needs identified in the District Comprehensive Needs Assessment (DNA) and listed in the District Improvement Plan (DIP) developed by the District/Campus Site-Base Committee. The need must be identified in the DNA and DIP prior to the expenditure being made.

All federal funds are to be utilized according to the terms of the approved budget, which has been approved by the grantor and the grantee. Any activities and expenditures must follow all normal financial procedures of the District. The Superintendent and Business Manager must preapprove any planned grant activities or expenditures that deviate from the normal financial procedures of the District. The grantee must pay close attention to all expenditures from the grant fund to ensure all expenditures are allowable and they are not in conflict with federal, state, or district guidelines. All grant records must be maintained for 5 years past the last day of the grant. This guidance document provides information regarding additional compliance required with the use of federal funds in addition to the normal financial procedures. The District does not generate program income from activities supported by federal grants.

Activities Allowable or Unallowable

Allowable UnallowableStaff development addressing the needs identified in the District Needs Assessment

Funding for required trainings and services according to Federal, State, or Local Policy

Training using scientific, researched based strategies Food for staff during DISTRICT trainings

Subscription for journal to a professional organization connected to the program objectives in the name of the organization (not the individual)

Furniture, calendars, office supplies not related to the intent of the grant

Membership dues to a professional organization connected to the program objectives in the name of the organization (not the individual)

Door prizes, give aways, promotional items, items perceived as a gift such as t-shirts, key chains, imprinted pens, and items that do not address the program objectives

Travel for staff according to the Federal Program Guidelines Foreign travel

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Title II Part A funds must supplement not supplants state or local funds. Supplementing is defined as adding to, enhancing, expanding, or extending what is required by state or local policies. Supplanting is defined as taking the place of or replacing what was already there. If you have questions about any expenditure, please contact the Business Office prior to submitting the request. All requests for utilizing these funds must be accompanied by a completed Use of Funds document. This additional time to inquire will save you and your staff time and effort if the expenditure is not approved.

Title II, Part A - Payroll

If you are budgeting for substitute positions, monitor your budget to ensure that you have planned sufficient funds to cover the cost of the substitutes (estimation=$80 per day) plus the cost of benefits (see the following chart). Current print outs can be obtained from the Federal Programs Office at any time. The transfer to each campus to cover the substitutes utilized throughout the grant year will be done at the end of the year by the Business Office. This activity does not remove each campus/department’s obligation to monitor grant funds allocated to that department.

Important: If your budget plan includes payroll expenditures, the additional cost of benefits must be accounted for and added to the planning amount. The chart below provides the benefit percentages for different positions funded with federal funds and is to be used as an estimate only.

Position Benefits Amount of SalaryFull Time Teacher 16%Extra Duty Teacher 10%Paraprofessional 29%Paraprofessional Extra Duty 10%Substitutes 3%

Stipends for bilingual teachers, advanced degrees, and others are not automatically calculated in this planning page. Each coordinator or director will be responsible for ensuring that these amounts are included in salary information for affected positions.

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Capital Outlay

All capital outlay must be pre-approved in the NCLB Application prior to ordering. This activity requires an amendment and TEA approval. Contact the Federal Programs Office prior to considering this expenditure.

Capital outlay items include:

● 6636 Computer Equipment, Software, and Audio-Visual EquipmentComputer equipment including CPUs, monitors, printers, disk drives, etc. with a unit cost of $5,000 or more and have a useful life of more than one year. Web On Wheels (WOE) carts and all of its components are considered one unit for capital outlay purposes. Computer software with a unit cost of $5,000 or more. Audio visual equipment with a unit cost of $5,000 or more.

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Purchase Orders

A purchase order MUST be done prior to a purchase being made. If this is not done, merchandise MUST be paid for by campus funds, NOT from budgeted district fund. Exception: Maintenance and

Transportation purchases exceeding $500 MUST BE ACCOMPANIED BY AN APPROVED PURCHASE ORDER.

Please follow these procedures when completing a purchase order. Employees should not purchase materials with their own money with the intention of being reimbursed by the district.

1. If a staff member would like to purchase something, a Purchase Requisition for the item(s) must be filled out and given to their designated requisition representative.

2. Pending that funds are available, the requisition representative will create an electronic requisition via TxEIS and submit the request to the first approver for review.

3. The first approver will verify that funds are available, no information is missing and proper coding has been issued. It must be determined that the cost is allowable under applicable statute, regulations and other grant requirements. Once completed, the first approver will deny or approve the requisition.

4. If a request is denied the request will be returned to the creator. If a request is approved the Purchase Requisition will be forwarded to the Business Manager. Once approved, the requisition is sent to the superintendent for final approval.

5. If approved, a purchase order will be issued and available for use. Requisition status can be checked by the creator under the reports tab in the purchasing system. No changes, substitutions, or increase of funds can be made to a purchase without prior approval.

6. The approved purchase orders are then returned to the campus and the requested supplies can be ordered.

7. Once items are ordered, order confirmation information must be submitted to the business office no later than five (5) working days following issuance of approved purchase order.

Important: Contracted Services require a prepared contract to be signed and approved by principal/supervisor prior to being submitted to the Business Office. Prior to the beginning of any work scheduled, a W-9 must be completed and on file with the CCISD Business Office. In addition to the approved contract, a Purchase Order must be created and approved prior to the event. The time needed for these additional steps required for contracted services is important to note so each compliance step is completed within a timely manner. If the expenditure is over $25,000, additional approvals will occur in the business office.

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**If the purchase is not for a specific strategy and local money is available for that type of purchase, local money must be used first. Purchases such as cases of paper, toner, etc. must be supplemental to all other funds, must be within the timeline to ensure it meets to intent of the funds (increase student achievement this school year) and must meet federal requirements.

Per board policy CH(LOCAL), any employee who does not obtain the proper approvals or who does not follow proper purchasing procedures will be personally responsible for any items purchased:

“Persons making unauthorized purchases or entering contracts without authority shall assume full responsibility for all such debts.”

Receiving Orders

1. Upon receipt of ordered supplies, the campus/department secretary should check the packing slip to ensure that everything ordered was received. If order is complete and accurate upon receipt, packing slip should be signed and returned to the CCISD Business Office.

2. This is why it is very important to itemize and specify all of your purchase orders. If you don’t know exactly what was ordered, you have no way of knowing whether or not the purchase order is complete.

3. If the invoice arrives with the shipment, the secretary needs to forward it immediately to Accounts Payable. (Most invoices come directly to the Business Office.) Detailed invoices must be received in order for payment to be authorized and information on invoice must match packing slip of items received.

4. When the invoice arrives, Accounts Payable will then match the invoiced items to the received items on the purchase order.

5. If items were received in the shipment that were not ordered, it is the secretary’s responsibility to contact the vendor, return the items, and obtain a credited invoice.

Workshop RegistrationRegistration will follow the normal business operating procedures included in the finance manual. The workshop pre-approval form must be completed and submitted with the initial request. If any information is missing, your school will be contacted for follow-up information. All Region VI registration will be completed by Paula Martin, even if there is no charge for workshop. Cancellation of Region VI workshops must be done by individual staff member. Approved registration forms must be submitted in a timely manner to ensure registration. It is important to CANCEL all workshops within the required timelines to avoid the district being charged. Upon cancellation of all workshops, an email must be sent to Carmen Rayborn so that any outstanding purchase orders can be cancelled as well. If a workshop is not cancelled and an employee fails to attend, the employee will be responsible for any costs incurred by the district for failure to cancel.

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Employee TravelMileage Reimbursement for State and Federal FundsThe mileage reimbursement rate (in-state and out-of-state) for personal automobiles is 50.5 cents per mile. (This is subject to change)Mileage using federal funds will be reimbursed based the following methods:

● Electronic mapping. Mileage will be calculated in the business office.

Travelers are required to select the shortest and most economical route but may justify the selection of another route if it was chosen for safety reasons and specific justification of the selection is given.

In-State Over Night Travel for State and Federal FundsThe Federal Rate Schedule will be used for reimbursement of lodging for federal funded travel. Follow these steps to access lodging reimbursement information through the Texas State Comptroller’s web site, at http://window.state.tx.us:

1. Click the “Finances and Economy” tab at the top of the page.2. Select “Get State of Texas Travel Information” from the menu on the left.3. Click the “Travel Reimbursement Rates.” 4. Click “Domestic Maximum Per Diem Rates.”5. On the U.S. map, click Texas.

6. Find your destination on the list, and apply the maximum lodging rates for the city or area to which you are traveling. The maximum for meals is $40 per day for all areas according to District policy, which is the lesser of federal policy.

7. Print out the lodging maximum and attach with Workshop PreApproval Form and Purchase Order Request Form.

o If the Texas city to which you are traveling is not listed, check the county list. If the county to which you are traveling is listed, use the rate given for that county.

o If the Texas county to which you are traveling is not listed, use the standard maximum rate of $85 for lodging. **The business office will verify maximum rate allowable.

8. All hotel expenses are to be paid by purchase order. The hotel will need to fax a copy of projected actual costs including all appropriate taxes. The District is not responsible for Texas Hotel Occupancy or State Sales Tax; therefore, a tax exempt form must be completed to reflect this exemption. The purchase order must list all travelers who will share a room. Send all appropriate back up (including per diem rate for hotel destination) to accounts payable.

9. The District requires that staff share a room with similar gender peers. Please see the District Finance Manual for specific information related to your specific role.

10. All receipts must be ITEMIZED and turned in for reimbursement of meals . Per Diem advanced amounts for meals will not occur with federal funds due to grant compliance. Reimbursement will occur with confirmation of actual cost for meals up to $40 per day (not including gratuities, alcoholic beverages, or taxes).

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11. Original hotel receipts must be turned in upon return with travel recap WITHIN FIVE DAYS OF COMPLETION OF TRAVEL .

In-State Day Trips for State and Federal FundsAn employee whose duties require the employee to travel outside the employee’s designated headquarters without an overnight stay away from the employee’s headquarters may be reimbursed for the cost of the employee’s meals, not to exceed $40.

1. “Headquarters” is defined as the area within the geographical boundaries of the school District or grantee organization. Travel must be more than six consecutive hours; the cost of meals for travel of less than six consecutive hours is not allowable to be charged to the grant.

2. Complete an Workshop Preapproval Form with backup which details name of the conference, purpose, and date/time/location.

3. All receipts must be ITEMIZED and turned in for reimbursement of meals . Reimbursement will occur with confirmation of actual cost for meals (not including gratuities, alcoholic beverages, or taxes).

Out-of-State Travel for State and Federal FundsOut-of-state travel using federal funds must be preapproved to ensure the travel is reasonable and necessary. An employee who travels within or outside the continental United States shall be reimbursed for the actual cost of lodging and meals within the maximums allowed. Follow the same website link listed for In-state overnight trips.

1. If the out-of-state city to which you are traveling is not listed on the Federal Rate Schedule, find the city on the list that is nearest geographically to your travel destination and apply the lodging and meal rates given for that city. When determining the nearest listed city, it is permissible to cross state lines. (For example, if travel takes you to northern New Mexico, the nearest listed city might be a city in Colorado rather than another location in New Mexico.) According to District guidelines, if the lodging amount needed exceeds the maximum per diem allowed, the difference will be paid the employee. Per Diem amounts listed are per individual traveler. If two similar gender staff members share a room, then the per diem amounts allowed can be combined to meet the minimum needed for the conference rate lodging room. Per Diem amounts not used will not be paid to the employee.

2. All receipts must be ITEMIZED and turned in for reimbursement of meals . Per Diem advanced amounts for meals will not occur with federal funds due to grant compliance. Reimbursement will occur with confirmation of actual cost for meals up to $40 per day (not including gratuities, alcoholic beverages, or taxes).

3. Print out the lodging maximum and attach with Workshop Preapproval Form and Purchase Order for hotel reservation.

4. All hotel expenses are to be paid by purchase order. The hotel will need to fax a copy of projected actual costs including all appropriate taxes. The District is not responsible for Texas Hotel Occupancy or State Sales Tax; therefore, a tax exempt form must be completed to reflect this exemption. The purchase order must list all travelers who will share a room. Send all appropriate back up (including per diem rate for hotel destination) to accounts payable.

5. The District requires that staff share a room with similar gender peers. Please see the District Finance Manual for specific information related to your specific role.

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6. All receipts must be turned in for reimbursement of meals . Per diem advanced amounts for meals will not occur with federal funds due to grant compliance. Reimbursement will occur with confirmation of actual cost for meals up to $40 per day (not including gratuities, alcoholic beverages, or taxes).

7. Original hotel receipts must be turned in upon return with travel recap within FIVE DAYS OF COMPLETION OF TRAVEL.

Travel Documentation for State and Federal FundsTravel costs must be properly documented to be reimbursable. The employee must document travel costs with a travel voucher or other comparable documentation. Documentation must include the following at a minimum:

o Name of the individual claiming travel reimbursement o Destination and purpose of the trip, including how it was necessary to accomplish the

objectives of the grant project o Dates of travel o Actual mileage o Actual amount expended on lodging per day, with a receipt attached (may not exceed the

maximum allowable) o Actual amount expended on meals per day (maximum $40 with ITEMIZED receipt

attached; (not gratuities, alcoholic beverages, or taxes) are not reimbursable) o Actual amount expended on public transportation, such as taxis and shuttles o Actual amount expended on a rental car, with receipt attached and justification for why a

rental car was necessary and how it was more cost effective than alternate transportation; receipts for any gasoline purchased for the rental car must be attached (mileage is not reimbursed for a rental car – only the cost for gasoline is reimbursed)

o Actual amount expended on incidentals, such as hotel taxes (city), copying of materials, and other costs associated with the travel

o Total amount reimbursed to the employee

All travel using federal funds will need to be approved by the campus principal and then routed to the Business Office for expenditure approval (regardless of whether cost is involved or not). Due to this approval process, travel plans must be coordinated in advance with time to successfully complete the process. If you have questions about any expenditure, please contact the Business Office prior to submitting the request. This additional time to inquire will save you and your staff time and effort if the expenditure is not approved.

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Monitoring Budget

Statements will be provided to the campus principal at the monthly District Cabinet Meetings. These statements provide the school an opportunity to review what has been spent and any balances which remain. It is critical to monitor the federal budgets throughout the spending cycle. A spending deadline will occur before the end of the school year. This timeline should not interfere with most operating procedures because the intent of this federal money to is to impact student achievement for the current school year, therefore, with focused planning all purchases, curriculum writing, and professional development will occur well within the spending timeline. All funds NOT expended at the time of this deadline will be used to support the summer school budget for Title I students from each campus.

Equipment Tracking

All federal purchases will be tracked with a sticker labeling the funding source and an inventory of each purchase. It is imperative that this information be processed in a timely manner and updated periodically. TEA and external auditors will be following the trail of expenditure (looking at CNA and CIP prior to purchase) as well as tracking the purchase as it is currently in use in the school. Stolen items must be documented to include police report and purchase order describing the type of item and value. This information must be entered on the inventory report denoting “stolen or lost.” Items stored under stairs or in closets without a specific plan for use are considered as unnecessary purchases and the funds could be required to be reimbursed to the federal funding. Consumables can be tracked with the purchase information including date/funding source, description of the type of consumables, and how the consumables will be used.

Personnel Tracking

● If personnel are coded only to one federal award, for example 100% Title I, the personnel must turn in a schedule and time and effort document signed by the employee and supervisor (Fall) and by the supervisor only (Spring) to the Business Office. The certification document includes a signed and dated job description which addresses the intent of the grant funding.

● If personnel are coded to more than one funding source (ex. 25% Title I and 75% Local) which includes some part of a federal award, the personnel must work with each program goals accordingly. A daily log must be kept to determine activities and time. The percentage of funding (ex. 25% Title I and 75% Local) must match the activities described for that funding source. If the activities do not match the funding source (ex. an unallowable Title I activity during the Title I time) the funding source will have to be adjusted to match the activities performed (this is not an option). The Time and Effort will need to be signed and dated by the employee and the immediate supervisor. Electronic signature is not accepted. The Time and

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Effort should be forwarded to the Business Office in a timely manner. A sample of Time and Effort is also included in the appendix.

Expenditure Reporting

Expenditures of federal funds must be made in accordance with program guidelines and District procedures. Failure to adequately maintain supporting documentation for expenditure of federal funds can result in forfeiture of those funds. To access federal grant funds for purchase of materials or equipment, or to pay for travel expenses, the requestor must complete and submit the appropriate documentation to the Assistant Superintendent of Curriculum and Programs for approval. Forms may be obtained from the Business Manager. The District follows expenditure guidelines for federal programs set forth in the OMG Circular A-87. It adheres to a standard that all expenditures must be reasonable and necessary in order for a cost to be reimbursed.

● The Business Manager agrees to prepare expenditure reports by class-object code through the Expenditure Reporting (ER) system when operational (or paper-based system).

● The Business Manager may report expenditures by class-object code at any time to receive payment, as long as the request for cash does not exceed three days’ cash pursuant to cash management requirements. The Business Manager will prepare expenditure reports to draw down funds at least monthly to avoid the impression by TEA that grant activities and expenditures are not occurring.

● The Business Manager will claim expenditures only in class-object codes budgeted in the approved application.

● The Business Manager will adhere to the expenditure report due dates.● The Business Manager will record expenditures and request payments through the ER system

with an individual TEASE username and password. ● The Business Manager, District Programs Director, and/or Superintendent will review, approve,

and submit all expenditures and certify and submit all expenditure reports.

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Amendments

An amendment is required to do the following: (1) add a class/object code not previously budgeted on the Program Budget Summary, (2) increase or decrease the amount budgeted in any class/object code on the Program Budget Summary by more than 25% of the total amount approved, (3) add a new item that requires specific approval, (4) increase or decrease the number of positions approved under Payroll Costs, (5) add a new item of computer hardware/equipment (not capitalized) approved under Supplies and Materials, (6) add a new item of capital outlay approved under Capital Outlay for articles costing less than $5,000, (7) add a new item or increase the quantity of capital outlay items approved under Capital Outlay for articles costing $5,000 or more, (8) reduce funds allotted for training costs (where such costs are direct payments of reimbursements to trainees, primarily travel and lodging for trainees; workshop or conference registration fees; tuition; books; and related fees) (9) increase construction costs, (10) request additional funding (if allowed for this grant), (11) revise the scope (extent or range) or objectives of the grant (regardless of whether there is an associated budget revision requiring prior approval), (12) add carry over funds, (13) add maximum entitlement funds. You must obtain approval by submitting an amendment before you encumber such funds or before such services are rendered.

A budget amendment is required when cumulative transfers among direct cost categories exceed or are expected to exceed 25% of the total approved budget. You may transfer funds among existing budgeted categories without submitting an amendment as long as the total amount of funds transferred is 25% or less of the total current approved budget. This provision does not allow for the purchase of additional units of equipment but may be used for previously approved items that cost more than budgeted amounts. The total expenditures for programs budgeted cannot exceed the total amount approved for each program budget.

Cash Management

1. The District uses the web-based ER system to draw down funds to meet the expenses they have incurred.

2. The District will begin to report expenditures for the current grant once they receive notification of their current year NOGA.

3. The Business Manager will request cash as close as possible to the time of making disbursements.

4. The Business Manager will not have more cash on hand than is necessary to meet three days’ cash needs.

5. The Business Manager will request only that amount that will be paid out within three business days once the payment is received from the Texas Education Agency.

6. The business manager will request cash no earlier than six working days before the actual disbursement of funds.

7. The business manager will not exceed the established threshold.

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8. If the Business Manager exceeds the established threshold, the business manager will send documentation to the Texas Education Agency to justify exceeding the threshold. The documentation will include cumulative expenditures by class/object code.

Time and Effort Record Keeping

For those personnel whose salaries are prorated between or among different funding sources, time and effort records will be maintained by the District that will confirm the services provided within each funding source. The District must adjust payroll records and expenditures based on this documentation. This requirement applies to all projects, regardless of funding source, unless otherwise specified. For federally funded projects, time and effort records must be in accordance with requirements in the applicable OMB cost principles.

Records Retention

The District shall maintain its records and accounts in a manner which shall assure a full accounting for all funds received and expended by the District in connection with the contract project. These records and accounts shall be retained and made available for programmatic or financial audit by the Agency and by others authorized by law or regulation to make such an audit for a period of not less than seven years from the date of completion of the contract project or the date of the receipt by the Agency of the District’s final claim for payment or final expenditure report in connection with this contract, whichever is later. If an audit has been announced, the records shall be retained until such audit has been completed. The Superintendent will assign a Records Custodian for the District. All paper and/or electronic records will be retained at the central administrative office for at least seven years. After seven years, the Records Custodian will ensure that the records are disposed of by shredding or burning. For computers, the hard drive will be completely destroyed.

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Use/Disposition of Equipment Purchased with Grant Funds

Equipment purchased with state or federal funds made available through grants from TEA must be used in the grant project for which it was acquired as long as needed, whether or not the grant continues to be funded by state or federal funds. Unless TEA provides otherwise, equipment may be used for other state-or federally funded activities. (That is, equipment purchase with federal funds must be used in another federally-funded program when it is no longer needed for the grant program for which it was originally purchased; equipment purchased with state funds must be used in another state-funded program when it is no longer needed for the grant program for which it was originally purchased). Use for the original grant will always take priority over other uses.

State or federal funds may be used to repair only equipment purchased with funds from that state or federal grant authority or for other state-or federally funded equipment that has been transferred for use by that grant.

If equipment can no longer be used, it may be disposed of as follows:

● Items of equipment with a current per-unit fair market value of $5,000 or less may be retained, sold, or otherwise disposed of with no further obligation to TEA.

● After receiving written authorization from TEA, items of equipment with a current per-unit fair market value in excess of $5,000 may be retained or sold. The grant must be credited and a refund must be submitted to TEA for the fair market value of the equipment.

Authority to remove equipment purchased with federal or state funds from inventory may be requested from TEA in writing. Reasons for deletions may include that the equipment is no longer operable, was destroyed, was stolen, or is no longer needed.

If you purchase capital outlay (furniture or equipment) to accomplish the objectives of the project, title will remain with your organization for the period of the contract. TEA reserves the right to transfer capital outlay items for contract noncompliance during the contract period or as needed after the ending date of the contract. This provision applies to any furniture or equipment regardless of unit price and item classification in your accounting records.

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Monitoring and Reporting

The District agrees to submit activity/progress reports through the eGrants system or through the traditional paper method specified by TEA during the project in the format requested by TEA. Each activity/progress report is due to TEA within 15 days after the close of the reporting period. These reports are used by the project administrator to determine if modifications or adjustments to the program are needed.

Final Evaluation Report

The District agrees to provide a final evaluation report through the eGrants system or the traditional paper method in the format requested by TEA to TEA within 30 days after the end of the project. The District is not in compliance with grant conditions and requirements until such time as this report is received by TEA. Final payment may be withheld pending receipt of the report. Eligibility of the District to receive future grants from TEA, including continuation grants, may be impacted by such noncompliance. Upon receipt of the written final expenditure report and other required documents such as the final evaluation report, TEA enters the final cumulative expenditures and makes the final payment to the District.

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CCISD Workshop Pre-Approval Form

Instructions:1. Make a copy of this form for each workshop (federal funds only) 2. Complete the information and have your principal sign the form for prior approval of the

workshop and submission to central office.3. Once approval has been returned, register and keep a copy for your records.4. After completing the workshop, copy your documentation of attendance and submit to

central office. Acceptable documentation includes a certificate of completion from the workshop, conference or convention attended.

=========================================================================================================

NAME: _______________________________________ CAMPUS: _____________________________

WORKSHOP TITLE: _______________________________________________________________________________

(If possible, attach flyer)LOCATION OF EVENT: ______________________________________________________________________________

EVENT DATE(S): _____________________________ EVENT TIMES: ____________________

OBJECTIVE(S) OF THE WORKSHOP: (How will this workshop impact your instructional/professional practice? How does it connect with a goal/strategy from the campus/district improvement plan?)______________________________________________________________________________________________________________

______________________________________________________________________________________________________________

______________________________________________________________________________________________________________

______________________________________________________________________________________________________________

______________________________________________________________________________________________________________

Have you attended this same event previously? ____________________________________Please take this opportunity to “bring back” what you have learned from outside the district. Out-of-district workshops are

excellent opportunities for bringing new ideas back to the district to share with others.

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I ACKNOWLEDGE THAT I MAY BE ASKED TO PRESENT THE INFORMATION I HAVE LEARNED FROM THIS WORKSHOP TO CAMPUS AND/OR DISTRICT STAFF.

Estimated expenditures:Mileage: _____ miles @ 50.5 cents/mile = $_________ total mileage expenseMeals: $_________ total meal expenseLodging: $_________ total lodging expenseOther expenses: $_________ total other expense

Total Estimated Expenses: $___________

_____________________________________________________ ______________________ Campus Principal Approval Date

______________________________________________________ ______________________ District Administrator Approval Date

=========================================================================================================

CENTRAL OFFICE USE ONLY…

What Title I-A Components does this purchase meet? (Check all that apply)

Parent Involvement Student Transitions Coordination/Integration of Resources

Providing high—quality professional development Instruction by Highly Qualified Teachers

Comprehensive Needs Assessment Recruit/Retain Highly Qualified Teachers

Effective and Timely Assistance to Students Teachers Making Decisions regarding assessments

Scientifically Research-Based Strategies for Reform Source: ________________________________

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CCISD USE OF FUNDS FORM

What is being purchased? __________________ _ Total Cost? _____________

Fund? Title I- A Title II-A Other: _______________

How was this purchase paid for in the past? _______________________________________ NA – because it is a new program or activity.

How can the Campus Comprehensive Needs Assessment justify this purchase?

___________________________

_________________________________________________________________________________

______________________________________________________

What Campus Improvement Plan Goal supports this purchase?

_____________________

_________________________________________________________________________________

_______________________________________________________________

What Activity/Strategy will be Implemented with this purchase?

___________________________

_________________________________________________________________________________

______________________________________________________

What Professional Development will be provided in support of this purchase?

___________________________

_________________________________________________________________________________

______________________________________________________

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Person submitting form: __________________________________________ Campus: ___________________________________

Approved: _______________________________________________________ Date: _____________________________________

What Title I-A Components does this purchase meet? (Circle/Highlight all that apply)

Parent Involvement Student Transitions Coordination/Integration of Resources

Providing high—quality professional development Instruction by Highly Qualified Teachers

Recruit/Retain Highly Qualified Teachers Teachers Making Decisions regarding assessments

Effective and Timely Assistance to Students Comprehensive Needs Assessment

Scientifically Research-Based Strategies for Reform Source: ________________________

CCISD Travel Expense Reimbursement Forms

Date _____________

Name: _________________________________________________

Event attended: _____________________________________________________________

Travel Destination: _____________________________________________________________

==============================================================Expenses:Travel:

Mileage: _____ miles @ 50.5 cents/mile = $_________ total mileage expense**mileage calculated from Corrigan, Texas, to travel destination

Mileage will ONLY be reimbursed if school vehicle AND all district gas cards are unavailable on event date.

Meals:■ Please attach ITEMIZED receipts■ Overnight stays ONLY■ $40 per diem MAX $_________ total meal expense

Lodging:■ Please attach ITEMIZED receipts $_________ total lodging expense

Other expenses:■ Please list and attach ITEMIZED receipts $_________ total other expense

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TOTAL EXPENSES: $____________==============================================================Department: _____________________________________________

Approved by budget manager: ____________________________________________

Budget number: __________________________________________________

Central Office Approval: ___________________________________===============================================================Non-reimbursable Items:

■ Tips■ Snacks■ State Tax (Please get Tax Exempt Form PRIOR to leaving district)■ Valet parking (Unless self-park is unavailable)

Section IIFinance & Budgeting

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Finance & Budgeting Table of Contents

Basic System Code Composition 30Financial Accountability System 32Function Codes 34An Expenditure Object Code 36Organization Codes 41Fiscal Year 41Program Intent codes 41Budget Transfer Instructions 43

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BASIC SYSTEM CODE COMPOSITION

Fund Code A mandatory 3 digit code is to be used for all financial transactions to identify the fund group and specific fund. The first digit refers to the fund group, and the second and third digit specifies the fund.

Example: A Special Revenue Fund could be coded 211. The 2 indicates the Special Revenue Fund, the 11 specifies ESEA Title I Part A – Improving Basic Programs.

Function Code A mandatory 2 digit code applied to expenditures/expenses that identifies the purpose of the transaction. The first digit identifies the major class and the second digit refers to the specific function within the area.

Example: The function “Health Services” is coded 33. The first 3 specifies Support Services – Student (Pupil) and the second 3 is Health Services.

Object CodeA mandatory 4 digit code identifying the nature and object of an account, a transaction or a source. The first of the four digits identifies the type of account or transaction, the second digit identifies the major area, and the third and fourth digits provide further sub-classifications.

Example: Money received for current year taxes is classified in account 5711. The 5 denotes revenue, the 7 shows Local and Intermediate Sources, the 1 denotes local

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real and personal property taxes revenue and the final 1 specifies current year levy.

Optional Codes 1 and 2 (Sub-objects) A 2 digit code for optional use to provide special accountability at the local level.

Organization Code A mandatory 3 digit code identifying the organization, i.e., High School, Middle School, Elementary School, Superintendent’s office, etc. An organization code does not necessarily correspond with a physical location. The activity, not the location, defines the organization. Campuses are examples of organization codes and are specified for each school district in the Texas School Directory.

Example: Expenditures for a high school might be classified as 001. This is a campus organization code that is defined in the Texas School Directory for that high school.

Fiscal Year Code A mandatory single digit code that identifies the fiscal year of the transaction or the project year of inception of a grant project.

Examples: For the 2012-2013 fiscal year of the school district, a 3 would denote the fiscal year.

An ESEA Title I Part A – Improving Basic Programs grant for the project year from July 1, 2012 through June 30, 2013 would be indicated by a 3 A grant for the project year from July 1, 2013 through June 30, 2014 would be indicated by a 4, Therefore, 10 months of the ESEA Title I Part A –Improving Basic Programs grant expenditures would be accounted for under project year 3 and 2 months would be accounted for under project year 4.

Program Intent Code A 2 digit code used to designate the intent of a program provided to students. These codes are used to account for the cost of instruction and other services that are directed toward a particular need of a specific set of students. The intent (the student group toward which the instructional or other service is directed) determines the program intent code, not the demographic makeup of the students served.

Example: An entire class of physics is taught at the basic level. Program intent code 11 would designate Basic Educational Services.

Optional Code 3 A single code that is used at the local option.

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Optional Codes 4 and 5 An optional 2 digit code that may be used by the district to further describe the transaction.

FINANCIAL ACCOUNTABILITY SYSTEM

FUND CODES AND ACCOUNT GROUPSFund codes are the first, second, and third digits in the code structure.

**Corrigan-Camden ISD does not currently utilize all of the following fund codes. Remaining codes are listed for future reference.**

GENERAL OPERATING FUNDS (1XX)

(State and locally funded)

161 Medicaid Funds 181 Athletics Fund 199 General Fund -This fund classification is used to account for transactions in which the local governing board has wide discretion to use as provided by law. The majority of the transactions handled by the District are accounted for in this fund.

SPECIAL REVENUE FUNDS (2XX, 3XX, 4XX) (State, locally and federally funded)

208 Characteristics of an Effective School Health Advisory Council Grant 211 ESEA Title I, Part A 212 Title I, Part C – Education of Migratory Children 215 Title I, Part D, Subpart 2 224 IDEA-B Formula 225 IDEA-B Preschool 240 Food Service 242 Summer Feeding Program

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244 Vocational Education – Carl Perkins Basic Grant 255 Title II, Part A: Teacher and Principal Training and Recruiting (TPTR) 263 Title III, Part A: English Language Acquisition and Language Enhancement 2287 Education Jobs Fund 288 Statewide Longitudinal Data Systems Grant 289 Summer School LEP 315 IDEA-B Discretionary Deaf 316 IDEA-B Formula Deaf 317 IDEA-B Preschool Deaf 340 IDEA, Part C, Early Intervention (Deaf) 385 Region VI Flow Thru (Visually Impaired) 392 Non-Ed Community Based Support Program 393 Texas Successful Schools Program 394 Life Skills for Student Parents 397 Exam Awards – Advanced Placement Incentive Program 425 Beginning Teacher Induction & Mentoring Grant 427 Misc. State Funded Special Revenue Funds

• District Awards for Teaching Excellence (DATE) • Texas Clean Fleet Program

428 High School Allotment 429 Misc. State Funded Special Revenue Funds

• Read to Succeed License Plate Program • Texas Fitness Now

435 State Deaf 482 State Tools for Teaching

DEBT SERVICE FUND (Locally funded)

511 Debt Service Fund -This fund must be used to account for general long-term debt principal and interest for debt issues and other long-term debts for which an ad-valorem tax has been dedicated.

CAPITAL PROJECTS FUND (6XX) (Funded through bond proceeds)

628 1997-99 Bond Issues 629 Capital Projects 631 Capital Projects641 Capital Projects642 Capital Projects643 Capital Projects681 Capital Projects

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699 1999 Capital Projects Fund

PROPRIETARY FUND TYPES (7XX) (Funded from various sources)

753 Self-Funded Employee Health Insurance Plan 771 Self-Funded Workers Compensation 772 Self-Funded Dental Plan 773 Self-Funded Alternate Plan

TRUST AND AGENCY FUNDS (8XX) (Funded from various sources)

8XX Activity Funds -These funds are held in a custodial capacity by a school district, and they consist of clearing accounts and funds that are the property of students or others. Locally raised revenues used for general operating purposes, such as certain principal's activity accounts, are not agency funds and are to be budgeted and accounted for in the General Fund.

GENERAL FIXED ASSETS AND GENERAL LONG-TERM DEBT ACCOUNT GROUPS (9XX) (Memorandum only)

901 General Fixed Assets -This set of self-balancing accounts is to account for those general fixed assets. This account group is for specific pieces of property such as equipment, land, building and all associated costs. 902 General Long-Term Debt -This set of self-balancing accounts is to account for debts of a non-current nature. 999 Transportation – Buses

Function Codes

Function code appears in the fifth and sixth digits of the code structure and represents a general operational area in a school district. It groups together related activities such as instruction or plant maintenance.

11 Instruction --A function for which expenditures are for the purpose of directly instructing students including those enrolled in adult basic education programs.

12 Instructional Resources and Media Services --A function for which expenditures are directly and exclusively for establishing and maintaining libraries and other major facilities dealing with instructional materials and media.

13 Curriculum Development and Instructional Staff Development --A function for which expenditures are directly and exclusively for in-service training and other staff development

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involving instructional or instructional related personnel of the district.

21 Instructional Leadership --A function for which expenditures are directly for managing, directing and supervising general and specific instructional programs.

23 School Leadership --A function for which expenditures are for general administration of a school campus or similar type of organizational unit. In most cases, function code 23 costs are limited to operating a principal's office, and include all types of activities pertaining to the operation of that office.

31 Guidance, Counseling and Evaluation Services --A function for which expenditures are directly and exclusively for assessing and testing students' abilities, aptitudes and interests; counseling students with respect to career and educational opportunities and helping them establish realistic goals.

32 Social Work Services --A function for which expenditures are directly and exclusively for promoting and improving school attendance of students, including the promotion of positive student and parent attitudes toward attendance.

33 Health Services --A function for which expenditures are directly and exclusively for providing health services to individuals. Expenditures for school nurses, other medical, dental and optical services, inoculations, etc., are function 33 costs.

34 Student (Pupil) Transportation --A function for which expenditures are for providing transportation to students to and from school.

35 Food Services --A function for food service operation expenditures, including the cost of food, labor, and other expenditures necessary for the preparation, transportation and storage of food.

36 Extracurricular Activities --A function for which expenditures are for extracurricular or other purposes that are not essential in the delivery of services for function 11, function code 20 series, or other function code 30 series activities.

41 General Administration --A function for which expenditures are for purposes of managing or governing the school district as an overall entity, and that cover multiple activities that are not directly and exclusively for costs applicable to specific functions.

51 Facilities Maintenance and Operations --A function for which expenditures are for activities to keep the physical plant open, clean, comfortable, safe for use, and keeping the grounds in an effective working condition and state of repair.

52 Security and Monitoring Services --A function for expenditures related to keeping student and staff surroundings safe. Examples include police officers or security guards, school bus security monitors, crossing guards, security vehicles, telephones and radios, and drug detection dogs.

53 Data Processing Services --A function for which expenditures are for non-instructional data

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processing services, whether in-house or contracted. Examples of function 75 costs are costs for computer facility management, computer processing, systems development, analysis and design, and those interfacing costs associated with general types of technical assistance to data users.

61 Community Services --A function for which expenditures are for activities other than regular public education and adult basic education programs. These types of expenditures are for services or activities relating to the whole community or some segment of the community, including resources to non-public schools, institutions of higher education, and any proprietary types of services incurred for outside entities in the community.

71 Debt Services --A function for which expenditures are for the retirement of service fees and for all debt interest.

81 Facilities Acquisition and Construction --A function for which expenditures are for acquiring, equipping, and/or additions to real property.

99 Other Governmental Charges

Expenditure Object Code

Digits six through nine in the code structure identifies the nature and object of a transaction. The District's accounting records are to reflect expenditures at the most detailed level using all four digits available for expenditure object codes.

6100 _ PAYROLL COSTS This major classification includes the gross salaries or wages and benefit costs for employee services.

6110 Teachers and Other Professional Personnel 6112 Salaries or Wages – Substitutes for Teachers and Other Professionals 6118 Extra Duty Pay - Teachers and Other Professional Employees 6119 Salaries or Wages for Teachers / Other Professionals

6120 Support Personnel 6121 Extra Duty Pay / Overtime - Support Personnel 6122 Salaries or Wages – Substitute Support Personnel 6125 Salaries or Wages – Secretaries / Para-Professionals 6126 Full Time Support Employees 6127 Part Time - Support Employees

6130 Employee Allowances 6132 TRS Supplemental Compensation 6134 Stipends -- Money paid to employees for allowances related to and/or or

participation in organizational controlled or directed activities. 6135 Career Ladder Salary Supplemental 6140 Employee Benefits

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6141 Social Security/Medicare6142 Group Health and Life Insurance6143 Workers Compensation6145 Unemployment Compensation6146 Teacher Retirement6147 Sick Leave 6149 Payment for Personal Days

6200 PROFESSIONAL AND CONTRACTED SERVICES This major account classification is used to record expenditures for services rendered to the local education agency by firms, individuals, and other organizations.

6210 Professional Services 6211 Legal Services 6212 Audit Services

6213 Tax Appraisal and Collection 6219 Other Professional Services -- Expenditures for professional services rendered by personnel who are not employees of the local education agency. Government Code 2254.002 defines professional services to be the following: architecture, landscape architecture, land surveying, medicine, professional engineering, real estate appraising, optometry, professional nursing, and accounting (not including audit services). These professionals are required to be licensed or registered with the state. Professional services are delivered by an independent contractor (individual, entity, or firm) that offers its services to the public. These services are paid on a fee basis for specialized services that are usually considered to be temporary or short-term in nature, normally in areas that supplement the expertise of the school district.

6220 Tuition Services

6223 Student Tuition - Contract Special Education -- Expenditures for tuition if a local education agency is under contract with non-public schools to provide instructional services for special education students.

6230 Regional Education Service Center Services 6239 Regional Education Service Center Services 6240 Contracted Maintenance and Repair Services -- This group of expenditure object codes is

used to classify expenditures for maintenance and repair services rendered by firms, individuals, or other organizations, other than the local education agency. Maintenance and repair services are for normal upkeep, repair and minor restorations.

6244 Repair of Furniture 6245 Repair of Equipment and Musical Instruments / Library Book Binding 6246 Repair for Buildings and Grounds 6247 Repair of Vehicles, Including Buses 6248 Repair of Data Processing / Audio Visual Equipment / Annual Maintenance Agreements /

Software Support – Includes expenses for normal contracted upkeep, repairs,

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maintenance and renovation of: computers, software upgrades, maintenance agreement fees. Includes installation of AV and other equipment where installation is separate from purchase of equipment. Excludes the purchase of technology equipment, software, purchase of site licenses, and single user software, etc.

6249 Uniform Cleaning / Storage6250 Utilities 6255 Water, Wastewater Treatment, and Sanitation6256 Telephone, Facsimile, and Telecommunication

Charges --Expenditures for telephone services and telecommunication charges for cellular telephones, pagers, modem line charges, and facsimile charges, etc.

6257 Electricity 6258 Gas and Other Fuels for Heating and Cooling of Facilities6259 Other Utilities -- Expenditures for all other utilities not detailed above. 6260 Rentals - Operating Leases 6264 Rentals / Operating Leases for Furniture 6265 Rentals / Operating Leases for Data Processing Equipment and Audio-Visual 6266 Rental / Operating Leases for Vehicles6267 Uniform Rental 6268 Rentals / Operating Leases for Land, Buildings, and Grounds 6269 All Other Rentals -- Expenditures for all other rentals not detailed above, including those

for equipment, copiers, postage machines, etc. 6290 Miscellaneous Contracted Services6291 Consulting Services – This code is used to classify expenditures/expenses for consulting

services. Consulting services refer to the practice of helping districts to improve performance through analysis of existing problems and development of future plans. Consulting may involve the identification and cross-fertilization of best practices, analytical techniques, change management and coaching skills, technology implementations, strategy development, or operational improvement. Consultants often rely on their outsider’s perspective to provide unbiased recommendations. They generally bring formal frameworks or methodologies to identify problems or suggest more effective ways of performing tasks. Consulting services cover all functional areas such as instruction, curriculum, and administration. Consulting does not include a routine service/activity that is necessary to the functioning of a school district’s programs, such as hiring additional people on contract to supplement present staff. It also does not apply to services provided to conduct organized activities (such as training or other similar educational activities.)

6299 Miscellaneous Contracted Services – This code is used to classify expenditures/expenses for miscellaneous contracted services not specified elsewhere. Services included in this account would be services provided to conduct organized activities such as trainings.

6300 SUPPLIES AND MATERIALS This major classification includes all expenditures for supplies and materials.

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6310 Supplies and Materials for Maintenance and/or Operations 6311 Gasoline and Other Fuels for Vehicles, Including Buses6315 Janitorial6316 Buildings / Grounds 6317 Computer Equipment / Audio Visual – Applies to the purchase of computer equipment or

audio visual equipment only. Also includes total turnkey installations of AV or computer equipment under $5000 (materials and installation from same vendor as a package deal). All computer purchases, with the exception of those requested through the inventory system, must be made on a purchase order and delivered through the technology warehouse. Technology will then enter the computers/laptops on the CISD domain and Eduphoria for tracking purposes. The technology department will send an annual computer inventory to each principal and department head for validation. Audio visual items will continue to ship to your assigned warehouse.

6318 Furniture -- Expenditures for supplies and materials necessary for purchasing or maintaining furniture.

6319 Other Supplies for Maintenance and/or Operations -- This code is used to classify expenditures for supplies and materials not detailed above.

6320 Textbooks and Other Reading Materials6321 Textbooks 6325 Books/ Library Books -- Expenditures for purchase of books to be placed in classrooms,

library, offices, etc., for reference. 6329 Other Reading Materials --Expenditures for magazine and newspaper subscriptions and

other reading material not listed above; subscription services (electronic libraries). Includes expenses for magazine and newspaper subscriptions that are placed in classrooms, offices, or libraries whether in print or electronic format.

6330 Testing Materials 6339 Testing Materials 6340 Food Service 6341 Food 6342 Non-Food 6343 Items for Sale 6344 USDA Commodities 6349 Other Food Service Supplies – This code is used to classify miscellaneous food service

supplies not specifically defined elsewhere. 6390 Supplies and Materials -General 6395 Printing 6396 Coaches Uniforms 6397 Sheet Music 6398 Hand Tools 6399 General --Expenditures for those items of relatively low unit cost (even though used in

large quantities) necessary for the instruction process and/or for administration. Included here are consumable teaching and office items such as paper, pencils, workbooks, postage, etc. Includes AV/computer aids such as filmstrips, VCR tapes,

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CD/DVD disks, diskettes, computer tapes, software. It also includes site licenses and single use software that has a per-unit cost of less than $5,000.

6400 OTHER OPERATING EXPENDITURES This major classification used to code all other expenditures that are necessary for the operation of the local education agency.

6410 Travel, Subsistence and Stipends 6411 Travel and Subsistence -Employee only --This code is used to classify the cost of

transportation, meals, room, and other expenses associated with traveling on official school business. The cost of employee travel also includes any registration fees associated with attending conferences, including seminars and in-service training.

6412 Travel and Subsistence – Students --This code is used to classify costs paid on behalf of students traveling for school sponsored events, including transportation costs, meals, participation fees, room, and other expenses associated with students traveling.

6417 Travel and Subsistence -Board Members 6419 Travel and Subsistence – Non-Employees 6420 Insurance and Bonding Costs 6425 Property Insurance 6426 Liability Insurance 6427 Bond Expenses 6428 Student Insurance 6430 Election Costs6439 Election Expenses 6490 Miscellaneous Operating Costs --This code is used to classify expenditures for operating

expenses not mentioned elsewhere. 6495 Dues --This code is used to identify expenditures for membership fees/dues paid to clubs,

committees, or other organizations for employees or the District as a whole. Examples are TASA, TASP, TASB, and other associations.

6497 Fees and Dues – This code is used to identify expenditures for employee fees not related to travel and annual student membership dues.

6498 Awards --Expenditures for awards such as attendance awards, diplomas and other graduation expenses.

6499 Miscellaneous Operating Expenses --Expenditures for all other operating expenses not mentioned above. Included in this account are bid notices, graduation expenses, food/refreshments for school-related meetings, newspaper advertisements, etc.

6500 DEBT SERVICE This major classification is used to code all expenditures for debt and debt related costs.

6510 Debt Principal 6511 Bond Principal

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6512 Capital Lease-Purchase Principal 6520 Interest 6521 Interest on Bonds 6522 Capital Lease-Purchase Interest 6523 Interest on Loans 6590 Other Debt Service Expense 6594 Other Debt Fees

6600 CAPITAL OUTLAY -LAND, BUILDING AND EQUIPMENT This code is used to classify expenditures for fixed assets. Fixed assets, unless otherwise defined below, are locally defined as those items with a unit cost of greater than $5,000 and a useful life of at least two years.

6610 Land Purchase and/or Improvements --These expenditures are capitalized regardless of unit cost.

6614 Land Purchase 6615 Land Improvements (including playground equipment) 6616 Fees Associated with Land Purchase and Improvements 6620 Building Purchase, Construction or Improvements --These expenditures are capitalized

regardless of unit cost. 6624 Building Purchase or Construction --Expenditures to purchase buildings or for contract

materials, labor, etc. to construct new buildings 6625 Building Improvements --Expenditures for substantial alteration or remodeling of

existing buildings that materially increase building life. 6629 Fees Associated with Building Purchase or Improvements -Expenditures for

architectural, legal, and other fees connected with building purchase, construction, and/or remodeling.

6630 Furniture and Equipment 6631 Vehicles --Automobiles, buses, trucks, and vans which cost $5,000 or more. 6635 Furniture --Furniture with a unit cost of $5,000 or more and a life expectancy of at least

2 years. 6636 Computer Equipment, Software, and Audio-Visual Equipment

Computer equipment including CPUs, monitors, printers, disk drives, etc. with a unit cost of $5,000 or more. WOW (Web on Wheels) Carts and all of its components are considered one unit for capital outlay purposes. Computer software with a unit cost of $5,000 or more. Audio visual equipment with a unit cost of $5,000 or more. Includes total turnkey installations of AV or other equipment (over $5000) where equipment is delivered and installed by the same vendor.

6639 Other Equipment --Expenditures for all other equipment and capital outlay items not classified elsewhere.

6650 Fixed Assets under Capital Lease / Purchase 6659 Capital Lease / Purchase of Buildings, Furniture, and Equipment

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Organization Codes

Primary 104Elementary 103Junior High 041High School 001

Fiscal Year4 – 2013-20145 – 2014-20156 – 2015-20167 –2016-20178 - 2017-2018

Program Intent codes

(last five digits) are used to account for the cost of instruction and other services that are directed toward a particular need of a specific set of students. The “intent” determines the program intent code, not the demographic makeup of the students served.

10 BASIC SERVICES 11000 Basic Education Services --The cost incurred to provide the primary level of

education/instruction to students in grades K-12.

Additional Local Codes 1100J Technology -Elementary Education 1100K Technology -Secondary Education 1100T Technology -Administration

20 ENHANCED SERVICES 21000 Gifted and Talented Education Program --This code is used to identify costs for

programs established for students who have been identified as functioning at a higher intellectual plane.

22000 Career and Technology --This code is used to identify costs that can be specifically identified with those vocational education programs approved by the Texas Education Agency.

23000 Services to Students with Disabilities (Special Education) --This code is used to identify costs that can be specifically identified with instruction and related services for those programs for handicapped children approved by the Texas Education Agency.

Additional Local Codes 42

2300R Residential 24000 Accelerated Education --The cost incurred to use instructional strategies to

provide services in addition to those provided at the basic level of instruction, thereby increasing the amount and quality of instructional time for students at risk of dropping out of school.

25000 Bilingual Education and Special Language Programs --The cost incurred to evaluate, place and provide educational or other services that are intended to make the students proficient in the English language.

26000 Nondisciplinary Alternative Education Programs – AEP Basic Services --All costs incurred services to students who are separated from the regular classroom to a non-disciplinary alternative education program and are at risk of dropping out of school. Services must be described in the campus improvement plan.

28000 Disciplinary Alternative Education Program – DAEP Basic Services --All costs incurred to provide the base line program (non-supplemental) services to students who are separated from the regular classroom to a disciplinary alternative education program. Services must be described in the campus improvement plan.

29000 Disciplinary Alternative Education Program – DAEP State Compensatory Education Supplemental Costs --The supplemental costs incurred to provide services to students who are separated from the regular classroom to a disciplinary alternative education program. These costs are supplemental costs in relation to standards for base level education resource allocations and must be described in the campus improvement plan.

30000 Title I, Part A Schoolwide Activities Related to State Compensatory Education Costs on Campuses with 40% or More Educationally Disadvantaged Students – The SCE costs incurred to supplement federal awards for use on Title I, Part A schoolwide campuses with at least 40% educationally disadvantaged students (including fund code 211,) in the amount of the SCE allotment used to supplement federal awards. This program intent code is also used in the Special Revenue Fund for fiscal budgets approved in notice of grant awards (NOGA) for schoolwide federal projects benefiting Title I, Part A schoolwide campuses with at least 40% educationally disadvantaged students.

31000 High School Allotment Program 32000 Prekindergarten (Pre-K) – The costs incurred for prekindergarten programs

designed to develop skills necessary for success in the regular public school curriculum, including language, mathematics, and social skills.

Other 91000 Athletics and Related Activities – The costs incurred to provide for participation in

competitive athletic activities such as football, basketball, golf, swimming, wrestling, gymnastics, baseball, tennis, track, volleyball, etc. This includes costs associated with coaching as well as sponsors for drill team, cheerleaders, pep squad or any other organized activity to support athletics. However, this does not include band. Additional Local Codes 910AD Above District

99000 Undistributed --This code is used to identify costs for expenditure functions not 43

specifically identified with the major program areas listed above.

Budget Transfer Instructions

The following guidelines are to be used when requesting budget transfers. All budget transfers should be submitted in writing to the Business Manager. Campus administration and directors must have preapproved the transfer prior to submission to the business office.

Any transfers that require approval from the Board of Trustees must be received by the last working day of each month for inclusion in the next month's Board meeting agenda. For example, a transfer received in the Finance Office on March 31st will be included in the Board agenda on the 2nd Monday of April.

Transfers must be made in whole dollar amounts (i.e., $50.00 – no cents) and must be at least $10.00.

➢ Pre-approved Budget Transfers:

This type of transfer does not require approval from the Board of Trustees and may be submitted to the Finance Office at any time from September 1st through mid August of each budget year. Some examples are:

Moving within the same Function:

From: 199-11-6399-00-XXX-XXXXX To: 199-11 -6219-49-XXX-XXXXX From: 199-21-6636-00-XXX-XXXXX To: 199-21 -6317-21-XXX-XXXXX From: 199-11-6411-00-XXX-XXXXX To: 199-11-6399-69-XXX-XXXXX

➢ Transfers Requiring Board Approval:

This type of transfer requires approval by the Board of Trustees and should be sent to the Finance Official by the last working day of the month for inclusion in the following month's Board agenda. Keep in mind that requisitions may not be processed using these funds until the transfer is approved by the Board. Some examples are:

Changing Function: From: 199-11-6399-XX-XXX-XXXXX To: 199-23 -6636-XX-XXX-XXXXX From: 199-23-6411-XX-XXX-XXXXX To: 199-11 -6399-XX-XXX-XXXXX

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Section IIIAccounts Payable

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Accounts Payable Table of Contents

I. ACCOUNTS PAYABLE GUIDELINES 46A. Purchase Orders: 46B. Registration 47C. Receiving Direct Deliveries 47D. Open Purchase Orders 48E. Mileage Reimbursement 48F. Consultants 49G. Subscriptions/Licenses/Membership Fees 49H. Returned Merchandise 49II. TRAVEL GUIDELINES 50A. In-District Travel/Employees Only 50B. Out-of-District Travel/Employee Only 50C. Student Travel 52D. Above District Travel 52E. One Day Trips 52F. Recaps 53

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I. ACCOUNTS PAYABLE GUIDELINESA. Purchase Orders

A purchase order MUST be done prior to a purchase being made. If this is not done, merchandise MUST be paid for by campus funds, NOT from budgeted district funds Exception: Maintenance and

Transportation purchases exceeding $500 MUST BE ACCOMPANIED BY AN APPROVED PURCHASE ORDER..

Please follow these procedures when completing a purchase order. Employees should not purchase materials with their own money with the intention of being reimbursed by the district.

1. If a staff member would like to purchase something, a Purchase Requisition for the item(s) must be filled out and given to their designated requisition representative.

2. Pending that funds are available, the requisition representative will create an electronic requisition via TxEIS and submit the request to the first approver for review.

3. The first approver will verify that funds are available, no information is missing and proper coding has been issued. It must be determined that the cost is allowable under applicable statute, regulations and other grant requirements. Once completed, the first approver will deny or approve the requisition.

4. If a request is denied the request will be returned to the creator. If a request is approved the Purchase Requisition will be forwarded to the Business Manager. Once approved, the requisition is sent to the superintendent for final approval.

5. If approved, a purchase order will be issued and available for use. Requisition status can be checked by the creator under the reports tab in the purchasing system. No changes, substitutions, or increase of funds can be made to a purchase without prior approval.

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6. The approved purchase orders are then returned to the campus and the requested supplies can be ordered.

7. 7. Once items are ordered, order confirmation information must be submitted to the business office no later than five (5) working days following issuance of approved purchase order.

Important: Contracted Services require a prepared contract to be signed and approved by principal/supervisor prior to being submitted to the Business Office. Prior to the beginning of any work scheduled, a W-9 must be completed and on file with the CCISD Business Office. In addition to the approved contract, a Purchase Order must be created and approved prior to the event. The time needed for these additional steps required for contracted services is important to note so each compliance step is completed within a timely manner. If the expenditure is over $25,000, additional approvals will occur in the business office.

**If the purchase is not for a specific strategy and local money is available for that type of purchase, local money must be used first. Purchases such as cases of paper, toner, etc. must be supplemental to all other funds, must be within the timeline to ensure it meets to intent of the funds (increase student achievement this school year) and must meet federal requirements.

**For extracurricular activities, a completed W-9 must be submitted with EACH paysheet for EACH event for EACH official to be paid.

Per board policy CH(LOCAL), any employee who does not obtain the proper approvals or who does not follow proper purchasing procedures will be personally responsible for any items purchased:

“Persons making unauthorized purchases or entering contracts without authority shall assume full responsibility for all such debts.”

B. Registration

1. Registration should be paid by purchase order. A copy of the approved travel request form must accompany the requisition before any payment will be made. No payments are made to an employee for reimbursement of registration unless prior approval has been authorized through central office.

2. Registration is not paid on a travel request form.

3. When entering your requisition/P.O. for registration, state date of conference, number of attendees, and their names in the body of your requisition.

4. Attachments should include:

● A copy of each person’s registration.

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● Copy of approved travel request form

C. Receiving Direct Deliveries

1. Upon receipt of ordered supplies, the campus/department secretary should check the packing slip to ensure that everything ordered was received. If order is complete and accurate upon receipt, packing slip should be signed and returned to the CCISD Business Office.

2. This is why it is very important to itemize and specify all of your purchase orders. If you don’t know exactly what was ordered, you have no way of knowing whether or not the purchase order is complete.

3. If the invoice arrives with the shipment, the secretary needs to forward it immediately to Accounts Payable. (Most invoices come directly to the Business Office.) Detailed invoices must be received in order for payment to be authorized and information on invoice must match packing slip of items received.

4. When the invoice arrives, Accounts Payable will then match the invoiced items to the received items on the purchase order.

5. If items were received in the shipment that were not ordered, it is the secretary’s responsibility to contact the vendor, return the items, and obtain a credited invoice.

D. Open Purchase Orders

1. All open purchase orders are closed prior to budget year end. If charge tickets/receipts are not received by close of year, they will then need to be paid by activity/campus funds, as the will be considered prior year purchase and funds will not be available to pay them.

2. Open purchase orders to retailers: charge slips/receipts must be sent in as items are purchased.

3. Once funds on the open purchase order are depleted, the Business Office must be notified to close/final the open purchase order before a new requisition is entered and further purchases are made.

4. The District does NOT permit the use or purchase of gift cards with local, state, or federal funds, unless specifically authorized by a grant program. Purchase of gift cards for students is allowable out of campus or student activity funds only.

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5. The district allows the use of vendor purchasing cards for approved expenditures. Cards are issued to individuals. Each campus/department shall determine which employees are eligible. All vendor purchasing cards are stored in Business Office safe.

a. If purchases are to exceed $500, an approved purchase order MUST accompany the credit card to make purchases.

b. It is important that requisitions submitted for approval be itemized as much as possible. Please include ALL items that your campus representative intends to purchase with that credit card on the purchase order.

c. After purchase is made, employee must immediately return receipt to the Business Office.

d. All gas cards must be returned to the business office within 24 hours of return.e. Credit cards should NOT be passed around your campus to be used by multiple people.

The person that signed the card out is responsible for that credit card until it has been turned in to the Purchasing Department.

f. The district does not allow the use of debit cards or gift cards to disburse grant funds.

E. Mileage Reimbursement

1. Employees should utilize school vehicles and school gas credit cards for travel. If school vehicle and gas credit cards are unavailable, mileage will be reimbursed to employee. Documentation of no available school vehicle must be signed by the Director of Operations and submitted PRIOR to employee reimbursement. If an employee chooses to use personal vehicle instead of an available school vehicle, the employee will be responsible for all fuel costs.

2. If a district employee must use a toll road, the district will cover the toll expenses in all school vehicles. If a school vehicle is unavailable and employee has PRIOR permission to use personal vehicle, the school will reimburse toll fees to employee. If an employee chooses to use personal vehicle instead of school vehicle, employee will be responsible for all toll fees.

3. A Travel Expense Reimbursement form should accompany mileage reimbursement.4. Both employee and supervisor/principal/director must sign mileage reimbursement and sent to

the Business Office.

5. The Business Office will calculate mileage. All mileage calculations are made from the following address unless prior approval has been obtained through central office: 504 South Home Street, Corrigan, Texas.

F. Consultants

1. All consulting agreements must go through the Business Office.

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2. Consultants are never paid in advance. Payment is only made after services are rendered and the Business Office receives an original invoice from the consultant. The invoice must include a full legible name and signature of responsible party. This can be done in a series of payments or in one lump sum. Payments are not sent to the campus to give to consultant at time of presentation.

3. Before a payment can be made to a consultant, a completed IRS W-9 Form must be on file with the district. Purchasing must be notified to flag vendor to receive a Form 1099. This can be either a social security number or a corporate tax identification number.

4. Payment can only be made from an original agreement not from a copy.

G. Subscriptions/Licenses/Membership Fees

1. Forward two copies (original and one for file) of subscription/renewal/fees, noting requisition number on attachment.

2. No subscription will be paid without the proper attachments.

3. Purchase Orders for subscriptions should list your location as the “ship to” address.

H. Returned Merchandise

1. Merchandise returned by the campus could result in credit not being received back into your budget.

2. Merchandise delivered to the campus must be returned by the campus. The campus will be responsible for notifying the Business Office of this transaction in order for proper credit to be received.

II. TRAVEL GUIDELINES

In general, “travel” is defined as travel both inside and outside the District boundaries where you are acting as a representative for the District. In this case, the District may reimburse you for some of all of your qualified expenses. The following person(s) are delegated the authority to act as agents for the district in carrying out the travel activities for the district: Business Manager

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A. In-District Travel/Employees Only1. No travel request is needed for in-district travel. Travel within the District boundaries is

reimbursed, when budgeted funds are available, at the District’s current mileage rate. No lodging or meal expenses are allowed for In-District travel.

2. A completed Travel Expense Reimbursement form should accompany mileage reimbursement. Employees should utilize school vehicles and school gas credit cards for travel. If school vehicle and gas credit cards are unavailable, mileage will be reimbursed to employee. Documentation of no available school vehicle must be signed by the Director of Operations and submitted PRIOR to employee reimbursement.

3. Both employee and supervisor/principal/director must sign mileage reimbursement.

4. The District will reimburse employees at .50.5/per mile. Mileage is calculated from your campus with a return trip to campus, not from home.

B. Out-of-District Travel/Employee Only1. Regardless of the source of any funds requested, a Travel Request must be completed and

approved for all out-of-district travel. It should be prepared allowing time to obtain all required levels of approvals/signatures, and then be forwarded to the Business Office no less than 15 days prior to the departure date. All travel requests must be clear and legible through all copies of the Travel Request Form.

a) Meals and mileage expenses will be reimbursed following trip.

b) The Business Office will calculate mileage allowed.

c) All hotel expenses are to be paid by check. A check request form should be completed no less than 15 days prior to the departure date.. The following items must be attached to the purchase order:

● Copy of the confirmation from hotel with cost breakdown

● Copy of approved travel request form

d) All registrations are to be paid by purchase order (pg. 2-1).

2. Documentation as to the purpose of the trip must be attached to the Workshop PreApproval form before submitting it to the Business Office. A copy of a brochure, flyer, registration or entry form is acceptable. Documentation must show the location, dates, and times of the event, and

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any meals or other expenses that are provided. Registration and other non-travel expenses must be paid by requisition/purchase order. Proper documentation must be sent as an attachment to the requisition/purchase order. All special instructions must be clearly noted. These types of purchase orders should also be prepared in advance and in accordance to the registration deadlines.

3. The District does not pay travel expenses for spouses, non-district employees, or other related guests.

4. Payments for per diem expenses, actual expenses requested on the travel request form are payable only to the employee/sponsor noted on the travel request.

5. Travel expenses may not be paid from one source and that source be reimbursed from another (for example, paid from Activity Fund and reimbursement requested directly from District budget).

6. Lodging

a) The original hotel bill or receipt must be furnished after the trip. The hotel bill should clearly indicate the cost assigned to the employee, students, or administrator, where applicable. Texas Hotel Occupancy Tax and Texas State Sales Tax will not be paid. The District is exempt from this tax. The District will pay state sales tax on out of state travel. Room service, laundry, phone calls, internet service, movies, etc. should not be claimed as trip/travel expenses and are not reimbursable.

b) Hotel rates vary, and every effort should be made to obtain the most economical and practical accommodations available considering the purpose of the meeting. Hotel accommodations other than the official conference hotels will only be reimbursed at a maximum of the highest conference hotel rates. Refer to http://window.state.tx.us to determine maximum lodging rates.

c) To avoid cancellation fees, the employee is responsible for notifying the hotel prior to the cancellation deadline. If the hotel is not notified by the required deadline, the employee may be required to pay any fees assessed by the hotel.

d) Federal and State Grants - The district is required by TEA to adhere to the lodging per diem rates as established by the Texas Comptroller’s Office at http://window.state.tx.us. Actual cost of lodging not to exceed $85.00 per night.

7. Meals

a) Per diem allowances for meals are limited to a maximum of $40 for employees and $20 for students. Requests for student meals must be done on a Student Meal Request Form.

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Snacks, tips, and alcoholic beverages are not allowable reimbursements. ITEMIZED receipts are required to be submitted for reimbursement.

b) Federal and State Grants - All receipts must be ITEMIZED and turned in reimbursement of meals. Per Diem advanced amounts for meals will not occur with federal funds due to grant compliance. Reimbursement will occur with confirmation of actual cost for meals not to exceed $40.00 per day (not including gratuities, alcoholic beverages, or taxes).

c) When an overnight stay in not required, the District does not reimburse employees for business meals returning from the trip. Advances can be obtained on one day trips for student meals only.

8. Declined Travel: Travel requests which are not approved should be returned to the originator and clearly marked “DECLINED” across the Workshop Pre-approval form. If a new travel request is submitted for a previously declined request, a copy of the declined form should be attached.

9. A recap of the trip expenses must be filed with the Business Office no later than Five (5) days after the trip. Failure to do so may result in the rejection of processing future travel for the employee and delay or rejection of processing future travel requests for the entire campus. A copy of the travel form must be signed, dated and returned to the Business Office even if no reimbursement is needed.

10. Scouting-Scouting needs to be handled in the same manner as a teacher travel. An approved travel request must be completed prior to travel. No lodging or meal expenses for In-District travel.

C. Student Travel1. Documents must include a list of students.2. Travel must state the date and time of departure and return.3. Always include a copy of registration, itinerary, and list all other activities.4. Registration must be paid on a purchase order and will not be paid on travel request.5. Account code must be clearly written on the travel form.6. All signatures must be present in order for travel to be considered for payment.7. All hotel expenses are to be paid by school check.8. Phone calls, internet services, and movies are not reimbursable expenses.9. Travel must be recapped within five (5) business days of trip.

D. Above District Travel1. Above District travel may be approved for certain competitive events. District travel is

defined as having a local qualifying event followed by a regional qualifying event. Receiving awards recognition or making presentation at state of national conference would not be considered above district.

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E. One Day Trips1. Trips in which you leave and return in the same day are considered one day trips. When

preparing a travel request for a one day trip, you must use the following guidelines:a) Prepare in advance of trip, obtaining all the needed signatures.b) State date and time of departure and return, as well as where you are going.c) Attach appropriate trip information.d) Turn in any parking receipts, as well as mileage.e) Complete Travel Expense Reimbursement form; attach an Expense Report and all

receipts.f) Allow 15 days for processing.g) Registration is to be paid on purchase order to conference/event only and will not be

reimbursed to employee. No exceptions can be made.h) Travel Request forms and Expense Reports must be approved by the employee’s

supervisor.i) One day trips are only reimbursed after the fact, and only withITEMIZED receipts.

F. Recaps1. A recap of the trip expenses must be filed with the Business Office no later than five (5)

days after trip. A copy of the travel form must be signed, dated and returned to the Business Office even if no reimbursement is needed.

2. Do not send cash through the inter-office mail.3. Supporting documentation should include:

a) Original hotel receipts, if applicableb) Student signatures for receipt of meal money or group meal tickets.c) Mileage printout or actual odometer readingd) Parking receiptse) Gas receipts for rental vehiclesf) Phone calls, internet charges, and movies are not reimbursable expenses.

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Section IV56

Payroll

Payroll Table of Contents

TimeClock Plus Timekeeping Procedures……………………………………56Reporting Absences 57Supplemental Pay Procedure 58Overtime Compensation 58Direct Deposit Information 59Taxes, TRS, and Other Deduction Information 59Resignation/Retirement Information 60Reminders from the Business Office 61Time and Effort 63Semi-Annual Certifications 63

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Time and Effort NOT 100% (Split Funded Employees) 63Employee Job Descriptions 64

TIMECLOCK PLUS TIMEKEEPING PROCEDURES

Official Time: The TimeClock Plus electronic timekeeping system and associated work records are the official basis for recording hours worked. Handwritten timesheets are replaced by Time Clock Plus generated timesheets, based on the data in the timekeeping system.

In order to ensure consistency of treatment of employees, the data recorded in the Time Clock Plus system shall be considered the “official” record of the workday. Any disputes over actual hours worked or attendance will be resolved by referring to the official Time Clock Plus records.

In order for the electronic timekeeping system to work as intended, all non-exempt employees must participate.

Daily Clock-In / Clock-Out

It is a job requirement that employees “clock in” in the morning and “clock out” by the end of the workday at their place of employment. Under certain conditions, such as training courses or no computer available, the employee may clock in or clock out at a different location or be checked in manually by the Campus/Department Timekeeper Manager.

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Employees should not clock in earlier than 7 minutes before their scheduled starting time unless the employee has supervisor approval for early arrival. Employees are expected to clock in by their scheduled start time.

Employees shall not clock out before their ending time, unless authorized to do so by their supervisor. If an employee that is paid on an annualized basis clocks out early, they shall use leave or time not worked will be docked from their pay.

Employees are to clock out and back in for lunch breaks. Due to the nature of some departments, this break may be automatically deducted. Employees must take a lunch break.

Employees must clock out and back in for any other breaks when they leave the premises.

Employees should clock in/out at designated workstations for their departments.

Employees should never work off the clock, even if they are asked to do so by their supervisor. If your supervisor asks you to work off the clock, please notify the Corrigan-Camden ISD Superintendent’s office.

Employees are entitled to breaks according to the FLSA (Fair Labor Standards Act.)

Falsification, Tampering, and Unauthorized Viewing

Serious Offenses:■ Any attempt to tamper with timekeeping hardware / software■ Punching in for an absent employee■ Anyone interfering with another employee’s use of the Time Clock Plus System■ Unauthorized viewing of another employee’s time in the Time Clock Plus System

Due to the severity of these infractions, there will be immediate discipline enforced, up to and including immediate termination.

The supervisor and business office will review the specific details of such an infraction and develop the appropriate response.

If an employee is unable to punch in because of a time clock malfunction, it is the employee’s responsibility to immediately inform the campus/department Timekeeper Manager. In this situation, the campus/department timekeeper manager will notify the payroll clerk of any clock problems.

Overtime should always be authorized in ADVANCE by the supervisor. Overtime shall be calculated based on the actual hours recorded and credited to the employee, as measured by the Time Clock Plus System.■ Employees are not allowed to work over 40 hours in a week unless PRIOR approval has been

given by their supervisor.■ Overtime is earned on a weekly basis and is only earned after 40 hours of actual work has been

accumulated within a given week.59

■ Overtime must be approved in advance by the employee’s supervisor and will be calculated according to the FLSA (Fair Labor Standards Act) guidelines.

■ Since overtime or extra hours are calculated when recorded work exceeds 40 hours, employees must not clock in early or clock out late without supervisory approval.

■ Compensatory time may be given for overtime worked if an agreement to do such is reached prior to the performance of the work. If compensatory time is given in lieu of overtime compensation, it will be accumulated at the same rate as overtime pay. Supervisors should encourage employees to use accumulated compensatory time as quickly as possible.

Any disagreements with the official time detail record shall be reviewed with the employee’s supervisor who shall authorize any changes to the timekeeping data.

Administrative Approval / Authorization

By 10 am each Monday morning, all designated campus and department payroll supervisors must approve the prior week’s timeclock entries. Any edits in recorded employee time must coincide with requests for employee edits based upon notification of timeclock malfunction or employee error. Any pattern of requested edits will be noted. Designated timeclock approvers cannot make routine modification to either to reduce or increase employee time.

Docked Pay

If employees who are paid on an annualized basis are absent and have used all available state / local days, their pay shall be docked for the time missed, based on their pay rate.

Also, pay will be docked for employees paid on an annualized basis who fail to work their full number of scheduled hours during any given week.

Reporting Absences

All employees must report their absences using an Absence Request form. It is very important that employees indicate the type of leave to be taken (state, local, off-duty, etc.). Absences must be taken in whole or half days.

1. Employee enters absence on form. Earned leave balances, other than state personal, cannot be exceeded.

2. Proper documentation must be provided for: jury duty, administrative leave, donated days, if applicable, vacancy, or other approved leave.

3. School Business or Staff Development days that have coding other than the primary budget code for the employee should be carefully reviewed.

4. Once all absences are verified, the Principal/Administration should sign the form.

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5. The form must be submitted to the Business Office. Forms are due each Monday morning no later than 10 am. Incomplete or incorrect forms will be returned to the campus or department for any necessary corrections. Forms that are not submitted in a timely manner may affect employee payroll.

6. Retain a copy of the signed Absence Report and any required documentation for corrections of absences.

Supplemental Pay Procedure

1. Employees who perform other duties in addition to their regular assignments are paid supplemental pay.

2. All District employees, full-time or part-time, must be paid through Payroll at the Business Office for any type of compensation.

3. All supplemental pay must be documented using the Extra Duty Pay Form. Documentation showing hours work as well as student roster /sign-in sheets when applicable should be attached. The employee and Principal/Supervisor/Program Director must also sign the timesheet.

Overtime Compensation

1. The District compensates for non-exempt employees in accordance with Federal Wage & Hour laws. All employees are classified as exempt or non-exempt for purposes of overtime compensation. Only non-exempt employees are entitled to overtime compensation.

2. Overtime is legally defined as all hours worked (leave days do not count toward hours for overtime) in excess of 40 hours per week and is not measured by the day or by the employee’s regular work schedule. Employees who are approved to work beyond their normal schedule, but less than 40 hours per week will be compensated at straight time. Employees approved to work more than 40 hours in a week, will be paid for hours over 40 at time and one-half.

Direct Deposit Information

Direct Deposit of payroll checks will be used for all employees. If any employee does not wish to participate in direct deposit for the 2017-2018 school year, the employee MUST submit a written request

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no later than the 10th workday of the 2017-2018 school year. Information regarding Direct Deposit options can be accessed through the CCISD Payroll Clerk.

1. Accurately fill in Employee’s Name, ID#, and Campus/Location.

2. Form must be signed and dated by employee.

3. An employee’s check may be direct deposited into a checking account or a savings account, and can be “split” into up to six accounts.

4. If the direct deposit is for a checking account, then attach a voided check to the bottom of the form.

5. If the direct deposit is for a savings account, then attach a savings account deposit slip.

6. If an employee wishes to stop Direct Deposit of payroll checks, then a Direct Deposit Cancellation form must be submitted.

7. The direct deposit is due at the bank based on the District’s pay dates.

6. The employee is responsible for notifying the Business Office regarding any account changes.

Taxes, TRS, and Other Deduction Information

1. W-4 Proceduresa. Employees must complete a W-4 form so that the payroll department can withhold the

correct federal income tax from wages. Because tax situations can change, a new form may be necessary. Please consult a tax advisor with any questions regarding withholding.

b. A new W-4 form can be accessed from the IRS website at www.irs.gov or forms are available at the Business Office. A new properly executed form will replace all prior forms received.

2. Earned Income Credit- If you are eligible and want to receive an advanced Earned Income Credit, a W-5 must be completed and forwarded to the payroll department each year.

3. Medicare Tax Information – Employees hired by the District after March 31, 1986 are required to contribute 1.45 percent of their gross pay to the Medicare program operated by the Social Security Administration.

4. 457 – FICA Alternative – The District does not deduct for social security. This program has been established for temporary and part-time employees who are not eligible for TRS membership. The deduction is 6.2 percent of gross pay and pre-tax.

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5. Teacher Retirement (TRS)

a) Texas public school employees employed in a TRS eligible position must contribute to the TRS system. The total deduction is 7.05 percent of TRS eligible wages. This deduction consists of a 6.4 percent pre-tax deduction and a .65 percent after-tax deduction for the TRS Care program.

b) Each employee that is participating in the TRS program will receive an annual statement of their account showing all deposits made from September through August. The annual statement is provided from TRS. Please keep your address updated to ensure receipt of your statement.

c) If you are planning to retire under TRS, you should notify TRS as soon as possible to obtain a retirement packet. Contact Information is listed below:

Teacher Retirement System of Texas1000 Red River StreetAustin, Texas 78701-26981-800-223-8778http://www.trs.state.tx.us/

6. W-2 Forms will be sent on or before January 31each year. It is very important to keep your mailing address updated. To replace a W-2 form, contact the Business Office.

Resignation/Retirement Information

1. If you are resigning or retiring at the end of the school year, final checks are paid in accordance with District procedures and according to the District pay scale. If your last day worked is the last day of your work schedule, a final check will be issued at the end of your check cycle, unless doing so will result in overpayment. Your final paycheck or direct deposit voucher will be mailed to the address on your resignation form.

2. If you are resigning or retiring at the end of the school year, your insurance will end on the last day of the month in which you receive your final check; there is one exception: if you are enrolled in the group disability insurance plan, then this coverage will end on your last day worked. You may have the option of continuing some of your insurance after your end date. Some coverage may be ported or converted: please contact the Business Office for more information on these options.

3. Leave days- As stated in district policy (DEC Local), all employees shall receive compensation for accrued unused local leave. Unused local personal days shall be paid on the final check at the certified substitute daily rate for exempt employees and at the paraprofessional substitute daily rate for nonexempt employees.

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4. Exempt employees employed prior to July 1, 1988, who retire under TRS provisions, are paid for unused state sick and state personal leave at their daily fate of pay up to a maximum of 60 days. Payment for these days will occur on the final pay check. Policy DEC

5. Accumulated state leave that is not eligible for payment upon separation from the district is transferrable to other Texas school districts, and generally transfers to education service centers. For this purpose, unused state leave will be reflected on the employee’s service record.

6. As soon as you receive your TRS7 (Notice of Final Deposit) from TRS, you should send it to the Business Office. The Business Office will complete your TRS7 after you have received your final paycheck and forward it to TRS. A copy will be place in your file.

7. If you have submitted a TRS6 (Notice of Final Deposit and Request for Refund) form to the Business Office, we will complete the form after you have received your final paycheck. We will forward it to TRS and a copy will be placed in your file.

8. If, after resignation/retirement, you decide to return to work for the District, you would be treated as any other new employee. You will need to re-enroll in your insurances and annuity, and you will need to fill out a new direct depoit form and W-4.

Reminders from the Business Office

1. Failure to turn in paperwork by deadlines may prevent timely pay of employees and substitutes.2. Always use current payroll forms.3. Refer to the Payroll due Date Schedule for absences included in each pay period and the specific due

dates. 4. All timesheets/supplemental sheets must be signed by the appropriate Principal/Supervisor.

Stamped signatures are not acceptable. A Principal/Supervisor cannot approve his/her own timesheet.

5. Appropriate court documentation is required to support jury duty absences. The jury duty summons is not acceptable. This support must be kept with the absence from duty documentation filed on your campus.

6. An employee must use all days available to him/her before full dock can be taken. Only exceptions are Workers Compensation and Military Leave.

7. If a special rate is being paid to a substitute, a special rate request form must be on file. Forms are available at the Business Office.

8. Extended leave absences are treated as any other absence. Please notify the Business Office when the employee returns to work.

9. Leave pools created for employees will be handled through the district payroll office. Campus administrators will need to work with the payroll clerk on these issues. .

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10. Extra duty pay for hours worked by a non-exempt employee be paid at straight time up to 40 hours per week. Anything over 40 hours worked per week will be paid at time and one-half.

Time and Effort

Time and effort certifications or time and effort logs are required from all grant funded District personnel. Time and effort forms are required to be completed by the end of each semester (July-December completed at the end of December, and January-June completed at the end of June) by any central office administrative personnel that are grant funded. Campus personnel that are 100% grant funded are to complete a semi-annual certification at the end of each semester. All personnel that are split-funded must complete a monthly time and effort form which reflects daily duties that were performed during the month. The certifications and time and effort logs must be signed by the employee and their supervisor. All completed forms are to be submitted to the Campus Principal and the Business Manager. The employee is responsible for reconciling time and effort to actual pay and making necessary adjustments. Resource: OMB Circular A-87

Semi-Annual Certifications

Employees who work 100% under a single grant program or single cost objective are not required to maintain time and effort records.

1. The employee shall certify in writing, at least semi-annually, that he/she worked solely on the program(s) for the period covered by the certification.

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2. The certification shall be signed by the employee or by the supervisor having firsthand knowledge of the work performed by the employee at least semi-annually. Semi-Annually is August-December 1st (first semester), and January-May (second semester), and then June-July (summer semester, if applicable). The certification will be completed at LEAST twice a year.

3. The certification shall reference the employee’s signed and dated job description.

4. The certification shall be maintained in the employee’s personnel file at the business office.

Time and Effort NOT 100% (Split Funded Employees)

Corrigan-Camden ISD will utilize the substitute time and effort system approved by the Texas Education Agency for all employees who are split-funded.

Employees who work under multiple grant programs or multiple cost objectives are required to:1. Maintain time and effort records or to account for their time.

2. Prepare at least monthly, to coincide with pay periods.

3. Reflect after an after-the-fact distribution of 100 percent of the actual time spent on each activity.

4. Signed by the employee.

● Charges to payroll must be adjusted at least quarterly to coincide with preparation and submittal of the quarterly expenditure report.

Employee Job Descriptions

The basic responsibility of all personnel employed by the District is to serve and promote the educational quality of education in the public schools of Texas. Job descriptions are developed for every position in the District and form the basis for personnel evaluations. The appropriate administrator shall develop job descriptions for new positions. A copy of the appropriate job descriptions should be signed by the employee upon reporting for the first day of work and then placed in the employee’s personnel folder. Employees shall receive a copy of their job description. Changes or alterations of job descriptions are the responsibility of the appropriate administrator and should be reviewed and discussed with the employee at the annual employee evaluation and any other time there is a change in responsibilities. Job descriptions should include the current school year and the payroll fund source. Job descriptions should be dated and signed by each employee and sent to the Business Office. At certain peak workload periods or in cases of emergencies, employees may be asked to perform duties and functions not specifically covered in their job descriptions. Since the qualities of teamwork and

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cooperation are highly valued at the District, it is expected that these situations will be accepted and handled in a truly professional manner. Job description templates are housed at the Business Office.Employees who work 100% of their time under a single grant program or cost objective are required to maintain on file job descriptions.

1. The job description will be signed and dated by the employee.

2. The job description will clearly show that the employee is assigned 100 percent to the program or single cost objective.

3. The job description will be updated annually or when a function or activity is added to or deleted from an existing job description.

4. The job description will clearly identify the function and activities performed by the employee for the applicable fund source(s) or cost objective.

5. The job description will be maintained in the employee’s personnel file at the business office.

Section VPurchasing

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Purchasing Table of Contents

I. RESPONSIBILITY FOR PURCHASINGA. Purchasing Policy 68B. Purchasing Authority 68

II. LEGAL BASIS FOR COMPETITIVE BIDS & QUOTESA. Bids, Proposals and Quotes 68B. Awarding Contracts 69C. Enforcement 70D. Bid and CSP/RFP Guidelines 70E. Law Code Abbreviations 71

III. STANDARDS OF CONDUCTA. Ethics 72B. Conflict of Interest (Board Policy DBD local is on page 4-28) 72

IV. CONTRACTA. Contracts /Common Law 73B. Contract Signatories 73

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C. Lease Rental Contracts 73D. Consultants Contracts 74

V. PURCHASING PRINCIPLESA. The Purchasing Prime Directives 74B. General Guidelines 74C. Purchase Requisitions 74D. Purchase Orders 75E. Open Purchase Orders 76F. Online Purchasing Instructions 76G. Material Preview Purchase Order 76

VI. INTERNAL PROCEDURESA.Specifications 77B.Vendor List 77C. Equipment Warranty, Maintenance, and Repair 77D. Open Records 78E. Sales Taxes 78F. Quotations 78G. Delivery and Receipt of Orders 78

VII. PURCHASE OF COMPUTER HARDWARE/SOFTWARE FROM DIR VENDORS………79

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Preface

The District’s Purchasing Guidelines are intended to be a guide to help you understand purchasing procedures of our district. By providing information concerning the procedures for purchasing and bidding, these Guidelines will assist in the understanding of the complex financial requirements of the educational world in which we live.

The main focus of the Purchasing Department is to facilitate the acquisition of goods and services in accordance with state and federal law in order to meet the needs of schools and departments. Our focus is on educating staff members primarily responsible at the campus and department levels for purchasing so that they can make most purchases directly.

We strive to give purchasers the confidence and support they need to be successful. Although oversight of the purchasing process is still centralized, most purchasing decisions are site-based. By placing the majority of the decision-making power in the hands of principals and directors, we encourage the control of expenditures and get the most value for the dollars available.

Please remember: success in school business can only come from unified effort, and our successes help to provide the best for the youth of our District – our only purpose for being here.

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Suggestions for improvements in these procedures are always welcome.

I. RESPONSIBILITY FOR PURCHASING

A. Purchasing Policy

1. Complete purchasing policy and procedures followed by the district may be found in the Texas Education Agency Financial Accountability System Resource Guide (FASRG) in the Purchasing Module.

2. FASRG can be accessed through the TEA website at: http://www.tea.state.tx.us/school.finance/audit/resguide8/purcha se/index.html

3. Board policies pertaining to purchasing can be accessed through the website at: www.ccisdtx.com

B. Purchasing Authority

1. The following persons are delegated the authority to act as agents for the district in carrying out the purchasing activities of the district:

a. Superintendent

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b. Business Manager

2. Each Principal/Director acts as purchasing agent for all expenditures made from his/her campus Activity Fund.

II. LEGAL BASIS FOR COMPETITIVE BIDS & QUOTES ***Even though formal bids/proposals/quotes may not be legally required

on all purchases, CCISD requests that any purchase that may exceed $1,000 requires at least three price quotes to ensure competitive pricing and best use of district funds. All price quotes must be attached to the

Purchase Order Request when submitted to the business office.

A. Bids, Proposals and Quotes

1. Purchases less than $50,000. The following limits apply to the TOTAL requisition amount, not the cost of a particular item. Requisitions cannot be split to avoid obtaining quotes.

a) Requisitions totaling less than $10,000 – no quotes required

b) Requisitions totaling $10,000-$49,999 – three (3) written or fax quotes (send to Purchasing as an attachment). The District is responsible for keeping a written record of these quotations for audit purposes. They are kept on file in the Accounts Payable Department.

c) Exceptions (1) Textbooks (2) Books and encyclopedias purchased directly from the publisher (3) Component repair parts (parts made by the same manufacturer as the item being repaired and no comparable parts available) (4) Sole Source items with letter on file in the Purchasing Department (See list of Sole Source Vendors)

2. Purchases greater than $50,000 a) All school district contracts for the purchase of goods and services valued at $50,000 or more in the aggregate during a 12-month period must be competitively bid.

(1) Professional Services -architect, physician, certified public accountant, attorney, surveyor, engineer, or state certified real estate appraiser.

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(2) Sole Source Goods -items only available from one source covered by a patent, copyright, or monopoly; films, books, manuscripts; utility services; and captive replacement or component parts for equipment repair. (3) Emergency repair or replacement of school equipment that has been damaged or destroyed with the approval of the Board of Trustees. (4) Computers with an annual aggregate value above $15,000. (5) School buses with an annual aggregate value greater than $20,000.

b) These contracts must be preceded by a competitive pricing mechanism.

(1) Competitive bids (2) Requests for proposals (3) Catalog purchase (4) State contracts (5) Department of Information Resources (DIR) (6) An inter-local agreement based on bids or proposals (Cooperatives, such as Region 6 Education Service Center, Harris County Department of Education, etc.) (7) Reverse Auctions c) Notice is required for bids and requests for proposal: ● To be published once a week for at least two weeks prior to the deadline for

receiving responses. ● In a newspaper for the county in which the school district’s central office is

located. EC 44.031g

B. Awarding Contracts

In awarding a contract, the District shall consider:

1. Purchase price. 2. The reputation of the vendor and of the vendor’s goods and services. 3. The quality of the vendor’s goods and services. 4. The extent to which the goods or services meet the District’s needs. 5. The vendor’s past relationship with the District. 6. The impact on the ability of the District to comply with laws relating to historically

underutilized businesses. 7. The total long-term cost to the District to acquire the goods or services. 8. Any other relevant factor specifically listed in the request for bids or proposals.

C. Enforcement

1. District staff members commit a criminal offense if they make or authorize separate, sequential, or component purchases to avoid using competitive pricing mechanisms when required. EC 44.032b

2. District staff members commit a criminal offense if they fail to use competitive pricing mechanisms when required or award contracts for reasons other than those cited. EC 44.032c

3. Conviction of an offense results in an individual’s:

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a) Immediate removal from office, b) Inability to serve in any public office in Texas for four years c) Ineligibility to receive any compensation through state or local government contracts. EC 44.032e

D. Bid and CSP/RFP Guidelines

1. Bid and proposal openings shall be conducted in a district office. 2. A bidder may withdraw a bid due to a material mistake in the bid. (Common Law) 3. Bids may not be changed for the purpose of correcting errors after they have been opened. 4. The Board of Trustees has the right to reject any and all bids. 5. Contract Length

a) Contracts obligate current District revenue only for the year in which they are awarded. b) Multi-year agreements are permissible if they contain:

● The right of the Board to terminate the contract at the end of each budget, or ● An appropriate funding-out clause to allow termination should funds become

unavailable to pay for the contract. 6. Tie Bids

a) If the district receives two or more low bids that are identical, the selection of the winner shall be by the casting of lots. b) If only one of the bidders submitting identical bids is a resident of the District, that vendor will receive the award.

7. Non-resident bidders must underbid resident bidders by not less than an amount (percentage) by which a resident vendor would be required to underbid in the non-resident bidder’s state (reciprocity).

8. Inter-local Agreements between school districts, other local governments, and state agencies for the purchase of goods and services satisfies the requirement that contracts be preceded by a competitive pricing mechanism.

9.Texas Comptroller of Public Accounts may provide and the district may use state contract prices and vendors to satisfy the requirement that contracts be preceded by a competitive pricing mechanism.

10. Purchasing Cooperatives a) Cooperatives may be established by school districts, regional education service centers, county departments of education, and other local governments to pool goods and services needs in order to obtain optimal pricing. b) The Board of Trustees must approve a contract with the governmental unit operating the cooperative designating a person to act for the district in all matters pertaining to the cooperative.

c) The governmental unit operating the cooperative may collect fees from the participating districts or governments to cover the cost of operating the cooperative.

d) The District has the ability to utilize the following governmental agencies or purchasing cooperatives, provided the District does not have a specific bid or quote in place for the commodity being purchased.

(1) BuyBoard

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(2) DIR (Department of Information Resources) (3) HCDE (Harris County Department of Education (4) HGAC (Houston-Galveston Area Council) (5) Region VI (6) TXMAS (Texas Multiple Award Schedules) (7) TCPN (The Cooperative Purchasing Network (8) TIBH (Texas Industries for the Blind and Handicapped (9) Texas Comptroller of Public Accounts (CPA) – Non-automated and Automated Term Contracts (10)U S Communities – Government Purchasing Alliance (11).Food Service purchases for personal property exceeding $50,000 must utilize a bid, proposal, state or federal contract, cooperative purchasing agreement, or inter-local purchasing arrangement due to federal school lunch program requirements.

E. Law Code Abbreviations EC -Education Code GC -Government Code LGC -Local Government Code H&SC -Health and Safety Code AC -Agriculture Code TAC – Texas Administrative Code PC -Penal Code V.A.T.S. -Vernon’s Annotated Texas Statutes

III. STANDARDS OF CONDUCT

A. Ethics

1. The District subscribes to the "Code of Ethics and Standard Practices for Texas Educators," which establishes proper conduct for district staff members. Principle I, Professional Ethical Conduct, clearly applies to those individuals engaged in the purchasing process. This principle includes the following standards:

a) The educator shall not intentionally misrepresent official policies of his school district or educational organization and shall clearly distinguish those views from his personal attitudes and opinions. b) The educator shall honestly account for all funds committed to his charge and shall conduct his financial business with integrity. c) The educator shall not use institutional or professional privileges for personal or partisan advantage. d) The educator shall accept no gratuities, gifts, or favors that impair or appear to impair professional judgment. e) The educator shall not offer any favor, services, or thing of value to obtain special advantage. f) The educator shall not falsify records, or direct, or coerce others to do so.

2. All District staff members are public servants and therefore subject to Title VIII of the 75

Penal code, regarding offenses against public administration, including bribery and corrupt influence (Chapter 36), perjury and other falsification (Chapter 37), obstructing governmental operation (Chapter 38), and abuse of office (Chapter 39). All District staff members shall perform their duties in conformity with District policy, ethical standards for professional educators, and state and federal law. Penal Code 1.07(41), Title VIII

B. Conflict of Interest www.ccisdtx.com

School district employees are limited in the types of employment in which they may be involved outside of normal school activities.

1. An employee shall not accept or solicit any gift, favor, service, or other benefit that could reasonably be construed to influence the employee's discharge of assigned duties and responsibilities. 2. An employee shall not have a personal financial interest, a business interest, or any other obligation that in any way creates a substantial conflict with the proper discharge of assigned duties and responsibilities or that creates a conflict with the best interest of the District. 3. Each employee shall disclose, to the best of his or her knowledge, in writing to the Superintendent or designee any financial or ownership interest in any business or other purchase arrangement with the District. 4. An employee who believes he or she has or may have a conflict of interest shall disclose the interest to the Superintendent or designee, who shall take whatever action is necessary, if any, to ensure that the District’s best interests are protected.

IV. CONTRACT A. Contracts /Common Law

1. A District Purchase Order is an offer. A contract is created between the District and the vendor only when the vendor accepts the terms of the Purchase Order by causing the goods or services requested on the order to be delivered. In other words, the District's offer (Purchase Order) is a presentation to the vendor of what the District wants from the vendor and under what conditions (terms). Purchase Orders provide a uniform way for the District to make offers to vendors with all terms in writing. This is why it is critical to the purchasing process that the school or department receiving the goods or services immediately compares the delivery of it with the Purchase Order. If the vendor has altered the terms of the Purchase Order to the point where the recipient is dissatisfied, then a possible breach of the contract has occurred. In such a situation, Purchasing should be notified at once.

2. In the case of bids and request for proposals (all types), a different set of circumstances exists. Here, the offer is the vendor's bid or proposal. This is the vendor’s offer to the District of what the vendor will sell the District and under what terms. The acceptance of an offer occurs when the Board of Trustees awards a bid or selects a proposal. (Note: the vendor may withdraw his offer [bid/proposal] at any time up until the offer is accepted [award made] by the Board.)

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3. A contract is created between the District and the vendor after the bid is accepted by the Board and a District signatory signs a contract. A Purchase Order for the goods or services may be withheld or amounts substantially reduced by the Purchasing Agent if the needs of the District change and the materials or services are no longer needed even though the Board has accepted the offer.

B. Contract Signatories

1. Contracts exceeding $25,000 after approval by the Board of Trustees may only be signed by the following:

a) The Superintendent of Schools may sign any authorized and lawful contract on behalf of the Board of Trustees. b) The Chief Financial Officer may sign any authorized and lawful contracts on behalf of the Board of Trustees in absence of the Superintendent or the Director of Purchasing.c) The Director of Purchasing is authorized to sign all contracts for the purchase of goods and services.d) The budget authority granted to a Principal or Director in no way authorizes them to execute contracts or make purchases in the name of the District.

C. Lease Rental Contracts

1. Any contracts for rental, lease, lease purchase, or any other provisions that will extend past the fiscal year must:

a) have cancellation provisions and must be renewed by the issuance of a new Purchase Order for each fiscal year, (Attorney General of Texas Opinion No. M-950 dated September 14, 1971.) and b) be approved by the Director of Purchasing or the Chief Financial Officer.

D. Consultants Contracts

1. A consultant is an independent contractor, not an employee, which offers services to the public. A consultant usually maintains an office and usually provides the equipment and materials necessary for completing or performing a service. A consultant is paid on a fee basis for specialized services that are usually considered to be temporary or short-term in nature, normally in areas beyond the expertise of the employing entity's employees.

2. Consultants hired to perform a service will execute a written contract acceptable to the District, prior to the performance of the service. A request to pay a consultant must be submitted with a copy of the signed contract.

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V. PURCHASING PRINCIPLES

A. The Purchasing Prime Directives

❖ Approval for purchases must be made prior to purchase.

❖ Request for payment without a purchase order approved by the Purchasing Department will become the responsibility of the person ordering the merchandise.

B. General Guidelines

❖ The Purchasing Department must approve purchases via a requisition and assign a purchase order number before purchases are to be made. ❖ Materials for preview must follow the same purchasing procedures as detailed in this section. ❖ Employees should not purchase materials with their own money with the intention of being reimbursed by the district. Instead, the purchasing procedures outlined in this section should be followed.

C. Purchase Requisitions

Purchase requisitions shall be submitted by the requestors to their Principal or department Director for approval. The Principal or Director must approve requisitions in the MIS system.

1. Purchase requisitions may be prepared by any employee of a school or department. (Remember: A purchase requisition is still a request until approved by the Principal or Director and the Purchasing Department.)

2. The Purchase Requisition will be entered into the MIS system by the Principal’s designee. Complete all fields. Minimum order is $25.

3. Requests for goods or services totaling $10,000 to $49,999.99 require price quotations from at least three (3) awarded vendors or a sole source letter before they will be processed. The quotations should include the company name, contact person, phone number, and quoted prices.

a) For orders $10,000 up to $49,999.99, written or faxed quotations must be provided by three (3) different awarded vendors. These quotations should be sent to the Purchasing Department as attachments, with “attachments” noted on the first line of the comment’s section on the requisition. (

4. Requests for goods or services totaling over $50,000 in the aggregate for 12 months must be supported by a competitive pricing mechanism before purchases can be made.

5. Orders must not be deliberately split to avoid the necessity for quotes or competitive bids. This is a violation of state law.

6. Approval Authority -All Purchase Requisitions must be approved by the designated Director or School Principal before being electronically sent to Purchasing. In the event a Director or Principal is absent he may designate approval authority to another person(s). The budget

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authority granted to a Principal or Director in no way authorizes them to execute contracts or make purchases in the name of the District

7. Method of approval of requisitions may be at the Director or School Principal's discretion at the campus/department level with some physical evidence of approval kept at that facility.

D. Purchase Orders

No purchases are authorized without issuance of a purchase order, as payment will not be made for such purchases. Anyone creating or authorizing such a commitment prior to securing a purchase order number will be held personally liable for payment of such agreement and/or may be liable to prosecution under the Texas Penal Code Chapter 39 Abuse of Office, Section 39.01.

General Purchase Order Procedures

1. Purchase Orders are issued on a daily basis by the Purchasing Department based on information submitted on the Purchase Requisition. When the Purchasing Department extracts the automated requisitions, they become purchase orders. The Purchase Order is computer-generated with budgeted funds being encumbered at the same time. 2. A purchase order is considered to be only a purchase request until approved by the Purchasing Department. 3. The Purchasing Department extracts electronic purchase orders daily. Therefore, indicate that an order is a rush ONLY if it is needed immediately. 4. Contracts for Purchase will be put into effect by means of a purchase order(s) executed by the Director of Purchasing after bids have been awarded to purchase goods or services. 5. The merchandise should not be ordered until the purchase order has been returned to the campus. The individual placing an order without a P.O. number will be responsible for payment of the invoice. 6. Purchase Orders are not to be modified with the vendor or by schools or departments directly. If it becomes necessary to change the terms of a Purchase Order, the school or department must first advise the Purchasing Department by use of Cancel/Change Form. Once agreement to any price increases or modification of terms is reached, Purchasing has the responsibility to adjust the encumbrance on the Purchase Order and notify all involved parties of the changes. 7. Once a Purchase Order is issued, the same P. O. number cannot be used for reorders. Where merchandise has been returned or damaged and a reorder of replacement merchandise is desired, a new Purchase Requisition must be submitted. 8. In the event it is necessary to cancel a Purchase Order, the secretary/requisitioner must advise the vendor in writing by use of the Vendor Cancellation Confirmation Form, as to why they wish to cancel the order. The Purchasing Department will liquidate the encumbrance once the “signed” form is returned to Purchasing by the vendor. 9. The Purchasing Department will:

a) Verify compliance with bid laws (as indicated by the comments’ line of the requisition – sole source, DIR, Region 6, bid #, quote #, TCPN, etc.). b) Verify correctness of coding according to the Finance Manual, and c) Give final approval if everything is in order or reply via e-mail to the requisitioner if a problem exists.

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10. Following final approval, the purchase order can be reviewed by creator in an inquiry report.

E. Open Purchase Orders

1. Open purchase orders and/or open accounts are established with vendors by the Purchasing Department only through Board approval of competitive bids, proposals or by quotations. Purchase Orders not issued in this manner are considered to cover a one-time single purchase per each Purchase Order number assigned.

2. Invoices on open Purchase Orders are to be attached to a copy of the Receiving Copy of the Purchase Order, signed by the Director responsible for the purchases, and forwarded to Accounts Payable.

F. Online Purchasing Instructions

Online purchasing can be done with a PO following general purchasing procedures. If a PO number is not accepted, the business manager can purchase an online order with the school debit card and issue a journal entry accordingly.

G. Material Preview Purchase Order

1. Materials to be previewed must be ordered on a Purchase Order in the usual manner. All usual conditions for issuing a Purchase Order shall apply.

2. Review of the materials must be made within fourteen calendar days after receipt of merchandise. A decision whether to keep or return the materials must be made in a timely manner because State law requires that vendors be paid within thirty days.

3. The original encumbrance on the Purchase Order cannot be reduced because the materials have been returned, but only upon acknowledgment by the vendor with a credit memo.

VI. INTERNAL PROCEDURES

A. Specifications

1. Preparation of specifications shall be the responsibility of the using school or department. The responsibility of the Purchasing Department is to review the specifications to ascertain whether competitive bids can be obtained and assure that Board policies and state laws are followed regarding the purchase.

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2. Specifications must contain adequate technical descriptions to clearly identify for prospective bidders the type of material, equipment, or services required. In addition to the detailed specifications, brand names, model numbers, and like descriptions may be referred to as product meeting specifications to inform prospective bidders of the type of quality required. Descriptions must include quantitative data such as size, weight, or volume and qualitative data such as commercial grade, texture, finish, strength, chemical analysis, or composition where possible.

B. Vendor List

1. The Purchasing Department maintains a database of vendor information. The list is based on categories derived from goods or services for which the District has taken bids or intends to take bids. A vendor may request to be placed on the bid list by going to accounts payable clerk and completing a vendor application listing commodities offered.

2. Bid notifications are mailed to vendors registered in the database when nearing the expiration date of current bids and quotes.

3. A vendor may be removed from the bid list by failing to respond to three consecutive bids, failing to update addresses and telephone numbers, withdrawing a bid, failing to honor a bid, failing to honor contracts or warranties, or making false or misleading statements (written or oral) during any business negotiation with the District. Once removed, a vendor will not be reinstated on the bid list until he can demonstrate that any past problems have been corrected and his organization can meet all bidding requirements

C. Equipment Warranty, Maintenance, and Repair

For repair of equipment that has been received and paid, a School or Department has one of the following options:

1. If the equipment is under warranty, contact the vendor from whom it was purchased. If the product was purchased through a District bid, contact Purchasing. (Warranties start the day the equipment is received even if school is not in session and the item is not put in use right away.)

2. If the equipment is no longer under warranty, contact the Maintenance Department for repair assistance.

3. For those items covered by outside maintenance contracts such as typewriters, duplicating equipment, and some copiers, contact the appropriate service company holding a maintenance agreement with the District.

4. For all computer equipment, contact the Technology Repair Department.

D. Open Records

All information collected, assembled or maintained by governmental bodies pursuant to 81

law or ordinance or in connection with the transaction of official business is public information and available to the public during normal business hours of any governmental body with certain exceptions.

Three exceptions clearly concern the purchasing operation found in: Texas Education Code Title 110A, 6252-17a, Section 3

• information, which if released, would give advantage to competitors or bidders; • information pertaining to the location of real or personal property for public purposes prior to public

announcement of the project, and information pertaining to appraisals or purchase price of real or personal property for public purposes prior to the formal award of contracts therefore;

• trade secrets and commercial or financial information obtained from a person and privileged or confidential by statute or judicial decision;

The concern is that information is not disclosed at inappropriate times leaving the District unprotected.

E. Sales Taxes

1. The District is exempt from the payment of state sales taxes by the fact it is a political subdivision of the State of Texas.

2. Staff members may not use the District's tax-exempt status for purchases of personal property. Anyone avoiding the payment of sales tax by using this exemption may be liable for prosecution under Texas Penal Code, Chapter 39, Abuse of Office, Section 39.01. (This also applies to booster clubs, PTOs and other outside organizations – they must apply and receive their own tax-exempt status.)

3. All Purchase Orders notify vendors of the District's tax-exempt status. When placing a confirming Purchase Order with a vendor, the school or department should indicate to the vendor that the District holds this exempt status and should not be charged tax.

F. Quotations 1. The term quotation is used to identify the task of securing pricing information from a vendor for goods or services. a) Written quotations must be requested from awarded vendors for one-time purchases between $10,000 and $50,000 (See sample form in “Forms” section).

G. Delivery and Receipt of Orders

1. ALL ORDERS MUST BE DELIVERED TO 504 South Home Street. Corrigan, Texas, 75939.2. A list of campuses addresses are available on the website, .

Exceptions a) Technology hardware and repairs delivered to Technology

Departmentb) Live specimens & chemicals

c) Library books and videos (large orders with attachments ship to campus) 82

d) Book binding e) Trophies f) Office Supplies g) Unusually heavy or bulky orders, such as lumber, clay, appliances, or any item over 50 lbs. h) Items for which installation is part of the purchase price i) Large lots of furniture, such as desks and/or chairs j) Repaired instruments k) Pianos l) Formal gowns, tuxedos and items transported in hanging clothes racks m) Uniforms (Drill Team, Cheerleader, Band, etc.) n) Subscriptions o) Pickup orders

1. Do not allow vendors to deliver goods to a campus if the purchase order states otherwise. If they try to do so, direct them to the appropriate address.

2. No changes may be made to orders without approval from the Business Office. 3. All orders must be inspected within five (5) days. Claims for damages or incorrect orders need to be

submitted promptly to the vendor. 4. Returning orders

a) If items were delivered by the Warehouse, contact them within three (3) days for pickup. b) If items were delivered by a vendor, contact that vendor directly for pickup instructions.

VII. PURCHASE OF COMPUTER HARDWARE/SOFTWARE FROM DIR VENDORS

1. 1. All computer purchases, with the exception of those requested through the inventory system, must

be made on a purchase order and delivered through the technology warehouse. The technology department will send an annual computer inventory to each principal and department head for validation.

2. If you plan to purchase a computer or computer hardware, contact the Technology Department and use the contracted vendors.

3. Enter “Quotes Attached” (orders greater than $10,000) on the first line only of the comment’s section of the purchase requisition.

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Section VIProperty Management

Property Management Table of Contents

Inventory: 82Property Management: 82Accounting for Property: 82Disposal of Property: 83Exceptions for Property Purchased Through Federal Grants 83

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Inventory

The campus principal will be responsible for property assigned to their campus. A record of such inventory will be maintained in accordance with the directives of the Texas Education Agency.Fixed assets equipment (items costing $500 or more, and/or which have a life expectance of one year or more, or such items as have been designated sensitive if economical to control) will be assigned an accession number. These items will be added to the inventory of the teacher responsible for the classroom in which the item will be used. The General Fixed Assets Groups shall consist of those fixed assets that cost $5,000 or more and recorded through the account object group 6600.If at any time a pieces of equipment of furniture is transferred to another classroom the Property Transfer form must be completed and signed by the campus principal. The form then should be forwarded to the Inventory Custodian. In April of each year, a physical inventory will be taken for each classroom. Discrepancies will be reconciled and new inventory will be typed in duplicate and signed for by the principal accepting responsibility for that campus. If discrepancies cannot be reconciled, exceptions will be approved by the

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Board. The person signing a capital outlay inventory report is responsible for all furniture and equipment listed on his/her inventory.

Property Management

The Superintendent is responsible for establishing and implementing a system of efficient management of equipment. Duties and responsibilities are delegated at the discretion of the Superintendent.The custodian is an employee charged with the responsibility of district property. This individual will be required to check and accept, by signature, all property under his/her control as part of the job. He/she will be required to check all numbered property under his/her control each year and attest, in writing, that all is properly tagged and accounted for.

Accounting for Property

The Superintendent is the official property manager for the district. The campus principal is the designated property officer over all property and supplies assigned to his/her campus and directly under his/her control. The principal has the authority to forbid the movement of property/supplies within or out of the department without permission and the required documentation.Each principal may designate a custodian to assist in controlling property. The principal must notify the Accounting Department in writing and state the name of the employee so designated as their Custodian.Each principal has the final responsibility for all property under his/her control. A designated custodian is required to physically inventory all campus property annually and can be held liable for property lost, damaged or destroyed. In addition, items not located will be replaced and charged to the campus budget. In protecting this property under his/her control, principal or custodian has full authority to prohibit removal of his/her assigned property unless adequate documentation is prepared to assure continued accountability.When a change of custodian occurs, a current computer listing of the property charged that campus must be requested. The incoming custodian will conduct a physical inventory of the property charged to that campus.Acquisition – Fixed assets are acquired by purchase and donation. The record of purchase of a fixed asset is generated and developed by the Business Office. A purchase order, a receiving slip and an invoice are the documents used to record this activity. Corrigan-Camden ISD is occasionally the recipient of various types of equipment as a donation. These items must be identified, accounted for, maintained and disposed of in accordance with the state property regulations.Transfer – Property loaned to another custodian for longer than 45 days is considered a permanent transfer. The shipping location must immediately prepare a Property Transfer Notice charging the receiving location with the numbered property.

Disposal of Property

When a fixed asset no longer fulfills a useful function, it must be removed from the property account. The property is deleted from the system when it is lost, stolen, or sold by the district or declared “salvage”. Salvaged property means personal property which through use, time or accident is so

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depleted, worn out, used or consumed that is has no value for the purpose for which is was originally intended. Disposal Methods – The disposal methods are: Trade-In, Donation, Sale, or Disposal.

Exceptions for Property Purchased Through Federal Grants

Equipment purchased with funds made available through grants from the U.S. Department of Education must be used by the district in the program for which it was acquired as long as needed whether or not the program continues to be funded by Federal funds. When no longer needed for that program, the district shall use the equipment, if needed, in other programs sponsored by the Federal government. Unless TEA provides otherwise, equipment may not be used for activities other than the project or program for which it was originally purchased. Use of equipment assigned to private schools is restricted to project use only. If no such project is currently being conducted at the private school(s), the equipment shall be removed by the public schools. Equipment may be exchanged or replace if approved by TEA. Such exchanges or replacements may involve the trade-in or sale of equipment with the proceeds from such trade-in or sale being applied to the replacement equipment.If equipment can no longer be used in accordance with the guidelines above, it shall be disposed of, after receiving authority from TEA, as follows:

1. Equipment having a unit acquisition cost of less than $5,000 may be retained, sold, or otherwise disposed with no further obligation to the Federal government.

2. For dispositions of equipment acquired under Federal awards with a current per-unit fair market value in excess of $5,000, the equipment may be retained, donated or sold after paying the awarding agency its share of the fair market value of the equipment.

Authority to remove equipment with a unit cost of $5,000 or more from the district’s inventory must be requested from TEA. Reasons for deletions may include that the equipment is no longer operable, was destroyed, stolen or not needed.

CONTACTS

Compliance, Documentation, Allowable Activities, CNA, CIP, Program Evaluation, Time & EffortName: Sandy BurrisPosition: Federal Programs DirectorPhone: (936) 398-2341 ext. 1002Fax: (936) 398-4616Email: sburris@ccisdtx.com

Budgets, Finance, and Expenditures, Transfers, Setting up BudgetsName: Sherry HughesPosition: SuperintendentPhone: (936) 398-2341 ext 1001Fax: (936) 398-4616

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Email: shughes@ccisdtx.com

Accounts Payable Dept.Name: Cindy OwensPosition: Accounts Payable Clerk Phone: (936) 398-2341 ext. 1011Fax: (936) 398-4616Email: cowens@ccisdtx.com

Payroll Dept.Name: Martha ThompsonPosition: Payroll ClerkPhone: (936) 398-2341 ext 1012Fax: (936) 398-4616Email: mthompson2@ccisdtx.com

SuperintendentName: Sherry HughesPosition: SuperintendentPhone: (936) 398-4040Fax: (936) 398-4616Email: shughes@ccisdtx.com

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GLOSSARY

Annual Aggregate This pertains to the total amount of purchases made by a school district within a single category of items during a twelve-month period. The state does not prescribe on what date the period starts and stops.

As Is An expression signifying that goods offered for sale are without warranty or guarantee. The purchaser has no recourse with the vendor for the quality or condition of the goods.

Authorized Deviation Permission given to a supplier authorizing production or delivery of items within stated limits other than those specified originally.

Backorder The undelivered part of a previous order which the vendor re-enters for shipment at a later date.

Bid A response to a specified request for goods or services. Usually requested for contracts exceeding an annual aggregate of $50,000.

Bid Bond Bid bond guarantees an owner of property that a party bidding for a contract will, if his bid is accepted, enter into a contract and furnish performance and payment bonds for the carrying out of the work, or pay the owner the difference between the amount of his bid and that of the bid finally accepted.

Caveat Emptor "Let the buyer beware": The sale is at the buyer's risk.

Caveat Venditor "Let the seller beware": In some cases, the vendor is liable to the buyer if the goods delivered differ in kind, quality, use, and purpose from those specified in the contract of sale.

Certified Check A check endorsed by a bank which guarantees its payment.

Change Order A purchaser's document used to modify or add to a purchase order.

Competitive Pricing Mechanism A term used to collectively describe the various methods the state has provided to meet bidding requirements for purchases above $50,000. These include bids, requests for proposal, DIR, and inter-local government contracts.

Competitive Sealed Proposal (CSP) If competitive sealed proposals are chosen as the purchasing method, the Superintendent or designee shall prepare the request for proposals and/or specifications for items to be purchased. All proposals shall be submitted in sealed envelopes, plainly marked with the name of the proposer and the time of opening. Proposals received after the specified time shall not be considered. Proposals shall be opened at the time specified, and all proposers shall be invited to attend the proposal opening.

Delivery Schedule The agreed time or rate of future deliveries of purchased goods or services.

Discount An amount deducted from the selling price by the vendor. It is generally applied when a purchaser meets a stipulation that reduces the cost of the goods.

Expediting "Follow-up" Tracing the status of an order to ensure efficient movement of goods to the

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School or Department in accordance with the terms of the Purchase Order.

Express Warranty Vendor's representations concerning the nature and use of goods, which he intends the buyer to rely on.

Inventory A stock of goods or an itemized list of a stock of goods on hand at a particular time. When ascertained by a physical count of the items it is a "physical inventory"; when determined from records maintained for routine business activities, it is a "book inventory."

Invitation to Bid A request made by a purchaser to prospective suppliers for their competitive price quotations on goods or services.

Invoice The vendor's itemized list of goods or services shipped which specifies price and terms of sale.

Knocked Down (k.d.) A term to indicate that the article described is delivered unassembled. When an article is shipped "k.d.", it must be reduced in size by one third or as specified in the carrier's tariff to be eligible for the applicable freight rate.

Lump Sum The price agreed upon between vendor and purchaser for a single job or a single purchase of merchandise in bulk.

Manufacturer One who produces or assembles items from raw materials or components.

Negligence Under a legal duty, failure to exercise the degree of care expected of a person of ordinary prudence in like circumstances

Open Account Purchase A purchase made by a buyer who has established credit with the seller. The transaction is charged to the purchaser's account, payment for which is to be made at some future date agreed upon by buyer and seller.

Original Equipment Manufacturer Seller's classification of a buyer whose purchases are incorporated into a product he manufactures, usually without changing the item that he acquires.

Payment Bond Payment Bond, often referred to as a Labor and Materials bond, guarantees that bills for labor and material used in the work project will be paid. This coverage is usually included automatically in the Performance Bond so no additional charge is necessary.

Performance Bond Performance Bond guarantees the owner that work will be completed according to the contract specifications. This is considered the key bond in a work project because the owner not only wants the work completed usually within a specified time -but also completed according to the owner's specifications.

Purchase To acquire goods or services for a price.

Purchase Order A purchaser's formal written offer to a vendor containing all terms and conditions of a proposed transaction.

Purchase Requisition A formal request made to the Purchasing Department to procure goods or services from vendors.

Quotation A statement of price, terms of sale, and description of goods or services offered by a vendor 91

to a prospective purchaser. When given in response to an inquiry, it is generally considered a sales proposal that states the current price of a commodity. For the District, it is primarily used for purchases between $10,000 and $50,000.

Rebate A form of discount in that the vendor returns, (or rebates) to a purchaser in consideration of the purchase of a specified quantity or value of goods usually within a stated interval.

Receiving Copy This is a receiving department document used to inform others of the receipt of purchased goods. Copies are usually distributed to the accounting department.

Sample A small portion of goods taken as a specimen of quality.

Separate, Sequential, and Component Purchases Dividing a purchase into several parts or buying parts of a system on separate orders avoid having to use competitive pricing mechanisms to purchase goods and services.

Specification A comprehensive and accurate statement of the technical requirements descriptive of a good or a service, and of the procedure to be followed to ascertain if the requirements are met. A federal specification is a specification established in accordance with procedures prescribed by the Federal Specification Board and approved for use by all government agencies.

Stock The supply of goods maintained in a stores system to satisfy anticipated demand.

Terms of Payment The method of payment agreed upon in a sales contract. The three basic terms are cash, open account, and secured account.

Tracer A request made to a carrier to trace a shipment for expediting purposes or to establish date of delivery.

Vendor A seller of goods or services.

Warranty An undertaking, either express of implied, that certain fact regarding the subject matter of a contract is as it is declared or promised to be. Not to be confused with "guarantee," which entails contractual responsibility for the substandard performance or nonperformance of another party.

Wholesaler A purchaser who buys goods for resale to a retailer or industrial user.

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