Student Activity Sponsors’ Training
2011-2012
presented by
Accounting Department
Student Activity Accounting Staff
This presentation will review the
sponsors’ responsibilities and
expectations, as well as, the
forms and procedures to be used
for Student Activity Accounts
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Sponsor Forms
All club sponsors and
anyone handling student
activity funds must fill out
the following forms:
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CONFLICT OF
INTEREST
SPONSOR
RESPONSIBILITY
CONTACT
INFORMATION
Conflict of Interest Disclosure
IF YOU ANSWERED
YES TO QUESTIONS
#1 OR #2, AN
ADDITIONAL
DISCLOSURE FORM
MUST BE
COMPLETED.
A callout, this
can deleted
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Responsibilities of Faculty Sponsors of
Student Groups
BE SURE TO
SIGN AND PRINT
YOUR NAME
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Sponsor Information Sheet
Please provide a home or
cell phone number
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Application for fund raising activity
A fundraiser
application must be
filled out and turned in
prior to any
fundraising.
A number will be
assigned to the
fundraiser, this number
must accompany all
check request and
deposit breakdowns
pertaining to the
fundraiser.
Fundraisers must be
closed within two weeks
after the completion of
the sale.
•Merchandise should
not be ordered until
form is approved.
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INVENTORY
An inventory sheet must be
turned in with every fundraiser
even if the items were
donated.
All merchandise purchased and
remaining must be accounted
for on this form.
Items used together may be
grouped, ex. cheese, chili,
jalapeños and bowls for
nachos.
•*NOTE:
Fundraisers will not be
considered finalized unless an
inventory sheet is filed with the final
report.
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INCENTIVES
Incentives given to students must
have prior approval by the Principal
and be documented.
If the merchandise is part of the
inventory of a fund raising activity,
you must attach a copy of this form
to the “Final Report.”
When giving merchandise as
incentives, limit the amount of
incentives to 15% or less of total
inventory. Limiting the incentives
will increase the chance of profit
from the fundraiser.
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CHECKS
UPDATED
FORM
A check request form must be
filled out and approved in advance
before turning it in to the
secretary/bookkeeper.
Be sure that there is money
in your account to cover the expense.
Forms need to be completely filled out.
Receipts are due no later than five
days after the check is picked up.
Person picking up check is responsible for
bringing back the receipt.
Please do not turn in a check
request at the last minute. It does
take time to process a check and get
signatures.
Checks should be printed only on Tuesdays &
Thursdays.
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DEPOSITS
A deposit breakdown form is used
when funds are being deposited into
the accounts.
Money must be counted and listed on
the form before the funds are turned in
to the secretary. Only when the
secretary confirms the amount a
receipt will be issued.
Deposits should be made on a daily
basis in the same form the funds are
received. Never use cash collected to
make purchases.
Do not keep money overnight, you are
responsible for those funds until you
have a receipt from your secretary.
Post-dated checks should not be
accepted.
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DEPOSITS CONT.
Do not commingle your deposits from
different sources.
For example:
Uniforms
• Fundraisers
• Camping
• Uncollected Items
from different
events.
•
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• NSF
Checks
• Donations
• Change from a check
• Cell phone fines
All of the above mentioned require individual
deposits.
MONEY COLLECTED
A Money Collected From Students
form is used when collecting funds
from students for a field trip,
pictures, uniforms, etc.
The total amount collected must
equal the amount on the deposit
breakdown form.
All monies collected must be
documented and deposited into the
school account on a daily basis
regardless of the amount.
DEPOSITS
SHOULD BE
MADE
DAILY
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MONEY DISBURSED
If you were to take your
students on a trip and are
giving them the money to
buy their own meals, the
form must be used. Also, if
funds are being reimbursed
the recipient must sign this
form.
All students over the second
grade must sign the form
when receiving money.
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Transfers Between Accounts
It is not necessary to write a check to
transfer funds from one club account to
another within the same bank account.
The “Transfer Request Form” will be
completed by the disbursing sponsor. It
will be approved by the Principal and
signed by the disbursing sponsor,
receiving sponsor and the treasurer.
Even though transfers do not involve
releasing checks, they are never to be
posted without the signatures of the
Principal and the representatives of the
club disbursing the money.
Transfers serve as payment between
club accounts. Donations and/or loans
are not allowed between clubs.
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Professional and Consultant Services
When engaging in a contract for
professional or consultant services
the following forms must be completed.
Request for
Consultant Services
Contract for
Professional Services
Certification of
Criminal History
W-9
Examples of Consulting/Professional Services include:
motivational speakers, choreographers, seamstress,
DJ services, moonwalks, clown performances, consultants and judges
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Request for Consultant Services
This form needs to be completed and submitted
by originator and approved by the proper
administrators. Student Activity Clubs only require
signature of Principal, Sponsor, and Fine Arts if
Fine Arts related club. Form needs to be
submitted at least four weeks in advance before
services are rendered.
Do not enter any type of contract regardless of
amount until services are approved.
Safe Practices:
•
Ensure you are not being overcharged
•
Ensure that the person providing services has
good references
•
Once approved you may now fill out the
Contract for Services form.
For any questions please contact the Fine Arts Dept. if
Fine Arts related at Ext. 7121
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CONTRACT FOR PROFESSIONAL SERVICES
When payments for
contracted services are to
be made to nonemployees it is necessary
to complete this form
before the services are
rendered.
Note: Do not have any
consultant sign this form until
the Request for Consultant
form has been approved.
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Certification of Criminal History
We are meeting the
requirements of the law where
all consultants must attest that
they have a clear background
by filling out the Certification of
Criminal History.
Note: Fine Arts Department
might require the actual
Criminal Background.
(Ext. 7121)
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W-9 Form
All vendors are required to submit a W-9
to Secretary/Bookkeeper
All vendors should be paid with a UISD
check.
No reimbursements will be issued if paid
out of pocket.
This information is necessary for filing
1099’S at the end of the year
Note: The accounting software will not
allow a transaction to be processed
without proper Tax ID information.
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SCHOOL CLUBS
Bona fide club - Organized student group
recognized by school, has an adult sponsor
and elected officers, hold meetings, and
operates for a purpose.
*The list of elected officers must be submitted
before any transactions are conducted*
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Amusement Rides Rental:
Effective Immediately:
In order to ensure the safety of our students and comply
with State law, when contracting amusement ride services the
vendor must meet the following requirements:
Carry a minimum of $1 million liability insurance
• Proof of annual inspection
• Legally authorized to operate in the State of Texas
•
Contact the Purchasing Department for a list of
approved vendors.
“The state of Texas regulates the rentals of carnival/amusement rides such as
inflatable bounce houses and slides, wall climbing and carousels. The rental of
these items require special provisions determined by the Texas Department of
Insurance (TDI)”
http://www.tdi.state.tx.us/commercial/indexamusement.html
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Amusement Rides Rental
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What’s considered as an amusement ride?
Most mobile carnival rides
Most theme park rides
Most water park rides and devices
Amusement rides also include, but are not limited to the following:
concession go-karts, rock climbing walls, bungee jumps, mechanical
bulls, trackless trains, continuous air flow inflatable rides/devices and
various simulators.
What’s not considered as an amusement ride?
Non-mechanized playground equipment
Physical fitness/training devices or obstacle/ropes course equipment
Public conveyance devices
Coin operated rides
Small rides or devices that do not require the supervision or service of
an operator
Live animal rides
Motor Sports
Sales Tax Issues
In order to be eligible for the two, one-day
tax free sales you must be a Bona fide club
Taxable sales – Books, book covers,
clothing, cups, school supplies, flowers, rummage
sale, school publications, school supplies sold to
students, uniforms
Non taxable sales – perishables/consumables
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TEXAS SALES TAX EXEMPTION
THIS FORM MUST BE SIGNED BY THE PURCHASER
ATTESTING THAT THE PURCHASE IS FOR SCHOOL
RELATED PURPOSE.
NOTICE: YOU WILL BE SIGNING
I understand that it is a criminal offense to give
an exemption certificate to the seller for taxable
items that I know, at the time of purchase, will be
used in a manner other than that expressed in
this certificate, and depending on the amount of
tax evaded, the offense may range from a Class C
misdemeanor to a felony of the second degree.
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TEXAS RESALE CERTIFICATE
THIS FORM MUST BE SIGNED BY THE PURCHASER
ATTESTING THAT THE PURCHASE IS FOR SCHOOL
RELATED PURPOSE.
NOTICE: YOU WILL BE SIGNING
I understand that it is a criminal offense to give a
resale certificate to the seller for taxable items
that I know, at the time of purchase, will be used
rather than for the purpose of resale, lease or
rental, and depending on the amount of tax
evaded, the offense may range from a Class C
misdemeanor to a felony of the second degree.
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THEFT PENAL CODE
SECTION 31.03 (e) (f)
Section 31.03 (f) states
the following:
An offense described above for
Purposes of punishment is increased
to the next higher category of offense
It if is shown on the trial of the
offense that: the actor was a public
servant at the time of the offense and
the property appropriated came into
the actor’s custody, possession, or
control by the virtue of his status as a
public servant.
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REPORT FRAUD
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PTC, Booster Clubs
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•
Booster Clubs should obtain their own Tax ID Number
and Officers
•
They should never use the District’s Tax Identification
Number (not even to get a discount!)
•
If this is an issue, have them donate the funds to the
campus and the campus can make the necessary
purchase from our accounts
•
All donated fixed assets should be tagged in accordance
with District procedures
PTC, Booster Clubs, cont.
•
•
•
Note: As per District local policy
No district employee shall be an authorized
check signer of a parent or booster organization
without written approval of the superintendent
and campus principal.
Individuals authorized to sign checks should not
be related to each other by marriage or any
other relationship.
Other additional information including new adopted policy procedures
may be found in the Internal Audit web link:
www.uisd.net/departments/internal-audit
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Coca Cola Contract
The Coca Cola contract is currently under
negotiation.
At this time, beverage purchases are NOT limited to
Coca Cola products until further notice.
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Food and Nutritional Value
• For
information on what is allowable
to be purchased for your grade
levels you can log on to the Texas
Classroom Teachers Association
(TCTA) at www.tcta.org
• For
information on allowable portion
sizes and nutritional value
information refer to
www.squaremeals.org
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Outstanding Invoices
All invoices that are questionable or will be
paid off in a series of payments must be
reviewed by campus bookkeeper and
approved by the principal.
• All
invoices must be received by campus
bookkeeper and not the teacher/sponsor.
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Record Retention
All of the accounting records related to the Student
Activity and Campus/Principal’s Accounts, including, but
not limited to, all bank statements and related cancelled
or voided checks, all validated deposit slips, all receipts,
all reports and journals will be retained for a period of
seven (7) years following the end of each fiscal year on
August 31st.
•
At least the three most current years must be kept at the
campus.
All other files may be sent to Records Management with
a detailed description of the file contents.
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Sponsor’s Manual:
•
The Student Activity Sponsors’ Manual is updated every
school year to include additional information.
•
The manual, forms, and presentation can be found online
at the Accounting Department web link and/or at the
following address:
www.uisd.net/departments/student-support-services/businessfinance/accounting
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Other:
•
Pre-authorized expenses made out to your
name are subject to approval
(Refer to student activity manual)
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•
Reimbursements are not allowed
•
Making purchases in Mexico is prohibited and
non-reimbursable
•
Fundraising by non bona fide accounts are
subject to taxable sales.
Reminders
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•
Keep copies of all your transactions in your
binder
•
Communicate with the campus financial
secretary, parents and administrators
•
Spend the money wisely, remember that these
are fiduciary funds
School Cash Online
Six Benefits of taking School Cash Online
1.
2.
3.
4.
5.
6.
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Improves Student Safety (reduces the amount of cash
coming to school.)
Saves time for the school bookkeeper (reduces cash
counting, receipting, combining, bank deposits, etc.)
Saves time for the teachers (If a teacher spends just 5
minutes a day collecting money in the classroom that
equals 15 hours of lost instructional time over a school
year.)
Reduces the NSF risk/loss associated with accepting
checks from the parent community.
Provides a new ‘parent’ convenience to pay for school
activities, events, and field trips, etc.
Increases accountability over the cash for all stakeholders
(teachers, parents, schools, and District officials)
Contact Information
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Samuel D. Flores,
Tina Gonzalez,
Director of Accounting
E-mail: sflores@uisd.net
Phone: (956)473-6368
Sr. Bookkeeper
J.B. Alexander High School
E-mail: vgonzal@uisd.net
Campus Phone: (956)473-5971
Mario Gonzalez,
Eira Contreras
Activity Funds Accountant
E-mail: mgonza91@uisd.net
Phone: (956)473-6432
Sr. Bookkeeper
L.B. Johnson High School
E-mail: econt23@uisd.net
Campus Phone: (956)473-5209
Esmeralda Gonzalez,
Coral Perez,
Sr. Bookkeeper
United High School
E-mail: egonza01@uisd.net
Campus Phone: (956)473-5636
Sr. Bookkeeper
United South High School
E-mail: cperez@uisd.net
Campus Phone: (956)473-2326
Questions
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