TIER II TRAINING
As required by A.C.A § 6-20-2204
Presented by
Mike Mertens
2013
Tier II Sanctions
• Any school district or charter school that does
not comply with these rules shall be identified
as being in fiscal distress.
• Any ESC shall be sanctioned by the State
Board of Education.
• Any licensed employee that provides false
expenditure information may have his or her
license revoked.
Agenda
•
•
•
•
•
•
•
•
•
•
New Laws
Account Coding
Purchasing
Budget Management and Control
Employee Compensation
Fixed Assets
Fiscal Reporting
Audit and Ethics
Personnel Records
Issues of Local Concern
New Laws of the 89th General
Assembly
• Unless new laws have an emergency clause or
specified start date, they become law on
August 16, 2013.
• If they have an emergency clause, they
become law on the date they are signed by
the Governor.
Act 8 of 2013
• Allows temporary license to be issued to
spouse of an active duty military service
member.
• While completing the application process for
full licensure.
Act 75 of 2013
• Common Spring Break is not “permanent.”
• 38th week of the fiscal year, which start each
year with, “the first Monday after the first
Sunday in July.”
Act 413 of 2013
• Establishes an Accelerated Teaching Program
which allows a method of obtaining a teaching
license without traditional methods and
includes:
– Teach for America
– AR Teacher Corps Program offered by UA.
– Others approved by the ADE.
Act 421 of 2013
• The AR State Board of Education may grant a
waiver to districts for combining or
embedding curriculum from two separate
courses into one combined course. Ex: Oral
Communications, Keyboarding.
• Only applies in grades 5-12.
Act 424 of 2013
• Aligns language for Kindergarten enrollment
from other countries and removes obsolete
language.
Act 459 of 2013
• Master School Principal Program
– Defines “high-need public school.”
– Principals completing the Master principal
Program are eligible for $25,000 salary increase
for taking a principal’s job in a “high-need public
school.”
Act 511 of 2013
• Amends the Free Textbook Act
– ADE will no longer develop an “approved” list.
– Providers shall not charge AR schools a price that
exceeds the lowest contracted price currently bid
in another state.
– Providers must sell products at some price for
every school in Arkansas.
– Providers must submit prices to ADE.
– “Instructional materials selection committee.”
Act 709 of 2013
• Amends TESS
– Changes “categories” to “domains.”
– Defines “evaluator” as a licensed administrator
that is an employee of the school district.
– Gives additional information and options for
tested and non-tested areas.
– Allows district-created external assessments
measures including formative assessments.
Act 1117 of 2013
• Extends the authority for the Athletic Trainer
Task Force to meet the next 2 years.
• AAEA, AREA, and AAA have representatives on
this Task Force.
Act 1230 of 2013
• Positive Youth Development Grant Program.
$5,000,000 appropriation.
Funds grants under the Positive Youth
Development Program that was established by
2011 legislation.
Act 1285 of 2013
• College and Career Coaches
– To be administered by the ACTE in partnership
with ADE and ADHE.
– Enabling legislation – no funding.
Act 1289 of 2013
• National Guard – students who join and are 17
while in the 11th grade.
– May be granted additional absences in order to
complete basic combat training, at the discretion
of the superintendent.
Coding –Who Cares??
•
•
•
•
•
•
The Governor
The Legislature and the Taxpayers
Adequacy Education Subcommittee
Arkansas Department of Education
The Superintendent and Board
The Finance and Personnel Office
Why?
Comparisons, Transparency
APSCN Data
• Error rates……….required by law.
• # of Journal Entries are tracked.
• Code correctly…………
• Check for accuracy……….
Each District School Develop a Data
Quality Program
• Designed to:
– Reduce errors.
– Reduce the # of code changes.
– Reduce down time and data errors.
– Reduce cycle tardiness.
Do We Have a Statewide Uniform System
of Accounting?
Yes, it is called the…..
Arkansas School and Educational Cooperative
Financial Accounting Manual (Handbook IIr²)
Uniform System of Accounting
• APSCN (AR Public School Computer Network)
• www.k12.ar.us
• If using a copy over 18 months old,
DOWNLOAD A NEW ONE!!!
• FMS listserv
Basic Accounting Concepts
• The basic purpose of any accounting system is
to provide an organized and consistent
method of managing funds.
• Where do the funds come from…..and where
do they go???
• Consistency is important when comparing
financial data across multiple accounting
periods. And……being able to identify the
reasons for inconsistencies.
Reasons for “Standard” Chart of
Accounts
• Consistent method of reporting.
• Allows for valid comparisons of finances.
• Improves the value of statewide financial
information.
• ALLOWS DISTRICTS TO IDENTIFY:
TRENDS…..COMPARISONS….. and to make
PROJECTIONS.
REMEMBER…..
• GUESSING IS NOT AN APPROVED METHOD OF
DEVELOPING A BUDGET!!!
and…..
• The pieces have
to fit!!!
Indirect Cost Rate
• Basically a reimbursement to local district for
serving federal programs.
• Budget it! Use it! (not required to use it)
• ADE will tell districts what their indirect cost
rate is each year through a Commissioner’s
Memo.
How to Help Ensure Accurate
Coding of Property Taxes
• To reconcile school district receipts for a
calendar year to county collections for the
same year, the month of January needs to be
considered.
• Districts receipts of property tax relief should
agree, or be very close, to what the County
received for the fiscal year.
Reporting
• Act 633 of 2011 requires county treasurers to
report property tax data to ADE by January 31.
• Penalty clause – 20% of reappraisal funds are
withheld.
• Districts are given time to review reported
data for accuracy. Generally in March.
• Why is accuracy important? Determines
foundation funding, URT adjustment, etc.
Diagram of a Budget Unit
XXXX-XXXX-XXX-XXX-XX-XXXXX
•
•
•
•
•
•
Fund/Source of Funds (4)
Function (4)
Location (3)
Program (3)
Subject (2)
Object/Account (5)
FUND
XXXX-XXXX-XXX-XXX-XX-XXXXX
Each fund is created for a unique purpose
1000 series – Teacher Salary Fund
2000 series – Operating Fund
3000 series – Building Fund
4000 series – Debt Service Fund
5000 series – Capital Outlay/Dedicated M&O
6000 series – Federal Grants Fund
7000 series – Activity Fund
8000 series – Food Service Fund
9000 series – Fixed Assets Fund
Building Fund
• If part of the legal fund balance is being
retained for future construction/renovation
projects, it should be transferred to the
Building Fund. An ADE recommendation!
• School Board approval should be obtained
whenever funds are transferred to or from the
Building fund.
Student Activity Funds
• Policies relating to the establishment and
maintenance of all activity funds should be in
writing and should contain good cash handling
and accounting procedures.
• All activity fund supervisors and sponsors
should receive a copy of these procedures.
• YOU GET WANT YOU INSPECT NOT WHAT YOU
EXPECT!!
FUNCTION
XXXX-XXXX-XXX-XXX-XX-XXXXX
• The Function describes the activity being performed when a
service is provided or a material object is received.
– 1000 series – Instruction
• 1110 Kindergarten, 1120 Elementary, 1130
Middle/Junior, 1140 High School, 1150 Athletics, 1160
Activities, 1220 Resource Room, 1330 Business
Education, 1360 Home Economics, 1910 GT
– 2000 series – Support Service
• 2122 Counselor, 2134 Health Services, 2219 Athletic
Director, 2222 Library/Media Services, 2410 Office of
Principal, 2580 Technology, 2600 M&O, 2700
Transportation
LOCATION
XXXX-XXXX-XXX-XXX-XX-XXXXX
Each campus in your district has a unique threedigit location code assigned by the ADE. Do you
know yours?
000
001
002
003
004
005
District Wide
_____Elementary School
_____Middle School
_____ Primary School
_____ Junior High School
_____ High School
PROGRAM
XXXX-XXXX-XXX-XXX-XX-XXXXX
The Program classification is a plan of activities
and procedures designed to accomplish a
predetermined objective or set of objectives.
-200 Special Education
-115 Athletics
-116 Activity Funds (Extracurricular
Activities)
-270 Gifted/Talented
-438 Alternative Education
Program Codes
• Any one program can involve revenues from
multiple funds and source of funds and
require expenditures from multiple functions.
• The program code is used to track
the total expenditures relating to
any one program.
SUBJECT
XXXX-XXXX-XXX-XXX-XX-XXXXX
The subject classification is used for local
accounting purposes. This is not required.
Can be used to identify courses (math,
science, etc), sports, construction projects,
mandated expenditures for elementary
classrooms, etc.
OBJECT (Account)
XXXX-XXXX-XXX-XXX-XX-XXXXX
 The object classification is used to describe the
service or commodity obtained as a result of a
specific expenditure.
- 61000 series – Salaries (Employees Only)
- 62000 series – Benefits (Employees Only)
- 63000 series – Purchased Professional &
Technical Services
- 64000 series – Purchased Property Services
- 65000 series – Other Purchased Services
Requisitions
• Use correct vendor.
• Be thorough in description: who, what, where
when.
• Code correctly.
• Code the expenditure for what you are
buying.
• Budget transfers.
Purchasing/Disbursements
 A Purchase Order (PO)  is a commercial document issued by a buyer to a
seller, indicating the type, quantities and agreed
prices for products or services that the seller will
provide to the buyer.
 constitutes a legal offer to buy products or
services.
 specify additional conditions such as terms of
payment, liability and freight responsibility, and
required delivery date.
Purchasing/Disbursements
 A Purchase Order (PO)
 is an official and binding document issued to a
vendor authorizing the expenditure of funds for
goods and services
 creates an encumbrance dedicating funds at the
time the PO is originated by the purchasing
department.
 By using a PO, everyone involved in the
purchase process can track the order by
referring to the unique PO number as a
standard reference.
Purchasing/Disbursements
A purchase order (PO)
 documents what you’ll be buying from a vendor.
It details what you have agreed to pay for, what
the terms of the purchase are, and the amount
you have agreed to pay.
 is instrumental in tracking expenditures.
 is a control feature in the accounts payable
process
Purchasing/Disbursements
• Purchase orders are an internal control device.
This is why it is important to execute a
purchase order before the purchase is made.
• A purchase order executed after the
purchase is meaningless!
Purchasing/Disbursements
• Internal controls provided by a purchase order
– Authorization to purchase
– Terms under which purchase will be made (price,
quantity, delivery, payment, etc.)
– Designates funds to be used for payment
– Evidence of compliance with purchasing laws and
policies
– Matched to invoice for payment approval
Purchasing/Disbursements
• Purchase orders are not official until signed by
the authorized person.
• Never alter a purchase order: You will be
altering a legal document and auditors may
consider this evidence of fraud.
• Keep voided PO’s.
• Any purchase made without a properly
authorized PO, is not an obligation of the
school, but is a legal obligation of the person
placing the order.
Purchasing/Disbursements
 The billing address should be the BUSINESS
OFFICE!!
 This will ensure all invoices are paid in a timely
manner.
 Code accurately: The state is becoming more
demanding and particular in its reporting
requirements. Getting it right at the
beginning saves a lot of work later!
Purchasing/Disbursements
• Getting things paid…..
– Pay only on invoices, not statements
– Original invoices are preferred over copies
– Invoices that are not turned in on a timely basis
means we cannot pay on time which means our
account may be suspended and that hurts
everybody!!!
– Turn in all paperwork promptly to ensure that the
payment is process in a timely manner.
– Make sure all paperwork is submitted. Missing
paperwork holds up payment
Purchased Services
• Always have vendor complete a W-9 prior to
using their services.
What are your Reimbursement
Rates for…..
• Mileage? (reimburse people or vehicles??)
• Meals? (include tips, room service, valet
parking?)
• Overnight stays? (Actual cost or other?)
 6-21-304. Manner of making purchases.
 (a) (1)All purchases of commodities by any school district, except
those specifically exempted by § 6-21-305, shall be made as follows:
 (A) In each instance in which the estimated purchase price shall
equal or exceed ten thousand dollars ($10,000), the commodity
shall be procured by soliciting bids, provided that the purchasing
official may reject all bids and may purchase the commodity by
negotiating a contract. If the purchasing official, after rejecting all bids,
determines that the purchase should be made by negotiation, then
each responsible bidder who submitted a bid shall be notified of the
determination and shall be given a reasonable opportunity to
negotiate;
 (B) Bidder Assurance and Disclosure Forms- Now required on all
solicited bids.
 (c) Open market purchases may be made where the purchase
price is less than ten thousand dollars ($10,000);
Why Budget?
• A budget is the financial
map to achieve your
district’s goals.
• IT IS REQUIRED!!
Budget Management and Control
• A budget is required by Arkansas Code § 6-17914
– prepare budget annually
– approved by the board in a legally held meeting
– electronically submitted by September 30 Cycle
– State aid may be withheld
Budget Management and Control
 Periodic Review (usually monthly) is a good way
to find areas of concern.
 Monthly reports are to be sent to each principal
 Call the central bookkeeping office if budget and
expenditures do not appear as they should
 Provide reports to administrators and supervisors on
specific budgets.
 Detail Expenditure Status Reports – what you get monthly
 Audit Trails – shows in-depth transactions when you need them
 Accounts Payable Check Register – shows expenditures by each check
can be printed also
Budget Management and Control
• What happens if a budget is overspent?
– Budgets periodically reviewed
– Budget oversight is a part of performance
evaluation
– Transfers from other accounts
– Activity funds
Certified Staff
• ACA 6-17-2403 minimum teacher salary:
– Bachelor’s Degree
– Master’s Degree
$29,244
$33,630
• Minimum number of steps
15
– BA Experience Steps:
– MA Experience Steps:
– BA “Minimum” Top Salary:
– MA “Minimum” Top Salary:
$450
$500
$35,994
$41,130
Certified Staff
• Benefits
– Health Insurance – The required state minimum is $150.00 per month.
– Dental Insurance – No requirement to offer. A number of districts
offer an individual policy at no charge with the option to purchase
additional family coverage.
– Sick Leave – Each teacher shall be provided sick leave at a minimum
rate of one (1) day per month or major portion thereof. “Per month
or major portion thereof” is defined as twelve (12) or more working
days. Can accumulate up to 90 sick days according to law. District
policy can allow for more. School employees can transfer
accumulated sick leave if they move from one district to another.
– Personal Leave – No requirement by law but many districts provide
personal leave days.
Staff
• ACA 6-17-1208 “The number of days of sick
leave provided by law are minimums only, and
nothing shall prohibit any district from
providing more days of sick leave or from
having a more liberal policy for the
administration of sick leave, including the
establishment of sick leave pools or banks and
allowing district employees who are husband
and wife to utilize the other’s accumulated
sick leave.”
Teachers
• ACA 6-17-1209 “Whenever a schoolteacher is
absent from his/her duties as a result of
personal injury caused by either an assault or
a criminal act committed against the teacher
in the course of employment, the teacher
shall be granted a leave of absence from
school with full pay for up to one (1) year from
the date of injury.” Intervening in student
fights are covered by this policy.
Classified Staff
• Arkansas Minimum Wage is $6.25 (Effective
10/01/2006).
• Federal Minimum Wage is $7.25
• Minimum public school hourly wage amount
for 2013-2014 is $8.15 (for 20+ hours per
week). This amount is adjusted annually to
match the increase in the CPI (Consumer Price
Index). (ACA 6-17-2203.) FIN-13-079
• Classified salary schedules should be posted
on the district website.
Classified Staff
 Benefits
 Health Insurance – The required state minimum
is $150.00 per month.
 Dental Insurance – Most districts offer the same
policy as that offered certified employees.
 Sick Leave – Generally the same as certified
employees.
 Personal Leave – Generally the same as certified
employees.
Classified Staff
• ALL classified staff (except supervisors exempt
from overtime) should maintain a daily record
of work hours.
• All hours beyond the employees contract
require approval from the supervisor and/or
superintendent
• Time records of all classified employees will be
forwarded to the business office by a date
established by the business office.
Pay for Extra Duties/Overtime
• Overtime and extra duty pay MUST have prior
authorization.
• Examples include tutoring, home-bound,
stipends (not included in contracts), gate
workers, officials.
• Do not hire temporary staff without approval!!
• All employees with extra duty pay must have a
completed Temporary Work Agreement or
Supplemental Contract on file before
beginning their extra duty work.
Extra Duty/Overtime
• DO NOT PAY ANYONE ABOVE THEIR
CONTRACT AMOUNT UNLESS YOU HAVE
DOCUMENTED AUTHORIZATION TO DO SO!!!
• Numerous audit findings.
Certified and Classified Staff
 Other Mandated Benefits – Approximately
23.5% of salaries
 Arkansas Teacher Retirement
 FICA
 Medicare
 Worker’s Compensation
Fixed Assets
Inventory
DO NOT discard or destroy any item that has an
inventory tag/sticker/number on it. Any item
that was previously listed as a fixed asset will
have an inventory tag/sticker/number. In order
to remove any fixed asset you need to
complete an inventory deletion form and have
it approved by the superintendent/business
office.
Fiscal Reporting
State, Board of Education, Public
State
• Written Reports
• Electronic Reports (SIS from APSCN data)
– Cycle 1 – September 30 salary, budget, revenue, expend.
– Cycle 2 – October 15 equity, employee, student, HQT
– Cycle 3 – November 15 bus, ADM, Attendance, Fire drill
– Cycle 4 – December 15 SPED, Parent Mailing Address
– Cycle 5 – February 15 bus, ADM, Smart Core, Fire drill
– Cycle 6 – April 15 bus, ADM, student status, Federal
– Cycle 7 – June 15 discipline, SPED, ADM, bus
– Cycle 8 – July 31 FTE, professional development
– Cycle 9 – August 31 AFR (Annual Financial Report)
Public
• Budget published in paper prior to school
election
• Finance on the website
– Budget (annually)
– Contracts (annually)
– Salary and benefit expenses (monthly)
– Fund balances (monthly)
– Revenue status (monthly)
– Personnel (classified and certified) policies
– Audit (annually)
– Annual Statistical Report (annually)
Audit and Ethics
Ethics Guidelines
 State law (A.C.A. §6-24-101) requires full open
disclosure and approval before a school district
employee may sell, lease, provide services, or
enter into other transactions with the school
district where he/she is employed.
 Therefore, every district employee will be
required to disclose any potential vendor
relationship by completing a disclosure form
provided by the district. Failure to fully disclose
could result in criminal felony charges being
brought against the employee.
Ethics Guidelines
Act 1599 of 2001
 Applies to Board Member, Administrators, and
Employees.
 Act 1599 sets the guidelines for business
transactions between the school district and its
board, administrators and employees.
 May require both local board approval and state
board approval.
 Refer to Arkansas Code 6-24-100 through 6-24-120
for detailed information.
Ethics Guidelines
Act 1599 of 2001
 The spirit of this act is to provide for full
disclosure of business activities between the
local school district and its board members,
administrators and employees.
 Board Members and Administrators are held to
higher ethical standards, since they are in a
position of control.
Ethics Guidelines
Act 1381 of 2005
SECTION 2. Arkansas Code § 6-24-105 is amended to read as follows:
(a) General Prohibition. Except as otherwise provided, it is a breach of the
ethical standards of this chapter for a board member to contract with the
public educational entity the member serves if the board member has
knowledge that he or she is directly or indirectly interested in the contract.
(b)(1)(A)(i) Employment of Family Members. This chapter does not prohibit
family members of board members from being employed by the public
educational entity the board member serves if the board determines that
the employment is in the best interest of the public educational entity A
board member's family member may not be initially employed by the public
educational entity the member serves during the member's tenure of
service on the local board for compensation in excess of five thousand
dollars ($5,000) unless the Director of the Department of Education issues a
letter of exemption and approves the employment contract based on
unusual and limited circumstances.
Ethics Guidelines
• Act 1381 of 2005
(ii) The determination of unusual and limited circumstances shall be at the sole
discretion of the Director of the Department of Education and may be further
defined by rule of the State Board of Education.
(B) A family member of a school board member who was employed by the public
educational entity during the school year immediately preceding the election
of the board member may continue employment with the public educational
entity under the same terms and conditions of the previously executed
contract and any renewal of the contract under § 6-17-1506.
(C) Subject to the local board's written policy, a qualified family member of a
board member may be employed as a substitute teacher, substitute cafeteria
worker, or substitute bus driver for a period of time not to exceed a total of
thirty (30) days per fiscal year for the public educational entity served by the
board member.
Ethics Guidelines
• Act 1381 of 2005
(2)(A)(i) No employment contract that is prohibited under
subsection (b) of this section is valid or enforceable by any
party to the employment contract until approved in writing by
the Director of the Department of Education.
(ii) The Director of the Department of Education's approval of an
employment contract may include restrictions and limitations
that are by this subsection incorporated as terms or
conditions of the contract.
Ethics Guidelines
 Act 1381 of 2005
 (B) Excluding any renewal of a contract under § 6-17-1506,
any change in the terms or conditions of an employment
contract, a promotion, or a change in employment status for
a family member of a school board member employed by a
public educational entity that will result in an increase in
compensation of more than two thousand five hundred
dollars ($2,500) must be approved in writing by the Director
of the Department of Education before any change in the
terms or conditions of the employment contract or
promotion or changes in employment status are effective,
valid, or enforceable.
Common Audit Findings
•
•
•
•
•
•
•
•
•
•
Misuse of credit cards
No receipts for activity fund transactions
Deficit cash balance in activity funds
Inappropriate travel payments
Undocumented expenditures
Overstating deposits
Not timely on payments
Non-compliance with ethics law
Not taking bids when required
Inventory mismanagement
Recent Audit Experiences
• Fundraiser proceeds not deposited timely
• Cash card gifts for students
• Activity receipts without individual received
from name (only organization)
• Stipends paid not on board approved schedule
• Corrective Actions?
Arkansas Division of Legislative Audit
Personnel Records
Personnel Records
• Does everyone understand the need and
requirement for PRIVACY?
Personnel Records
•
•
•
•
•
•
Employment records
Personnel records
Public disclosure
Application forms and process
Health records
HIPPA
Issues of Local Concern,
Activity Funds, Etc.
Receipting Money
• What does your auditor say regarding
receipting money?
• Who handles money?
• Who is allowed to receipt money?
Receipting Money
Encourage the practice of counting money in the presence of
person bringing money in for deposit ( two people count the
money and two people initial the receipt). This protects both
parties.
Appropriate documentation should accompany all money
brought in. Make sure all teachers and sponsors have a copy of
the form being used. The teacher/sponsor must complete this
form (or something similar).
Date:
Received From: Name of Individual
Amount:
How Paid: Cash and/or Check
For: Be specific
Total amount of money to be deposited:
Signature of Teacher/Sponsor
Receipting Money
• NO MONEY IS TO BE LEFT IN CLASSROOMS
OVERNIGHT!!!
Receipting Money
Miscellaneous
 Make copies of all information submitted and keep in
your office for questions, audit purposes, etc.
 Return Receipt Books to the business office after all
receipts have been used. Do not throw them away.
The auditor will request them.
 All money receipted in month has to be deposited in
that same month.
Please contact the Business Office if you have any
questions regarding the receipting process.
Secure receipt books in safe location.
Tickets for Events
Pre-numbered
Shall be used to account for cash received
If mistakes are made in collecting or making
change, have the gate worker describe what
occurred in writing
If out of balance, do not tear off more tickets
to make the amount match.
Report any other irregularities and provide
written account of incident
Cash Handling Procedures
• All coin, currency and checks received from
any source should be counted by two people
and receipted on a pre-numbered receipt the
same day they are received. Both people
should initial the receipt.
• The receipt shall be completed with date,
source of funds (who it is received from),
short explanation describing the receipt (for),
the total amount received, as well as the
composition of the funds (cash and checks).
The person receiving the funds should sign
the receipt.
Cash Handling Procedures
• The individual receiving funds is responsible for those funds until
deposited in the school district bank account or until receiving a receipt
from another school district employee.
• When monies change hands between school district employees, it is
recommended that the funds should be counted in the presence of both
employees and a receipt issued at that time. Both people initial the
receipt.
• All receipts shall be deposited intact. No payments of any kind shall be
made from coin, currency or checks received by the school district.
• All receipts shall be deposited at least weekly and whenever the total
receipted amount on hand exceeds ( ). All receipts should be
deposited before weekends or holidays, regardless of the amount.
Cash Handling Procedures
• All copies of voided receipts must be kept in receipt book. An
administrator should initial all voided receipts.
• Deposit tickets shall include the receipt number or range of receipt
numbers that make up the deposit.
• All monies collected for school activities shall be deposited in school
accounts.
Cash in Classrooms
• The principal’s office is the only appropriate
location to keep funds collected for any
reason. No money (cash, checks, whatever)
should be left in classrooms or other offices
overnight. No school funds will be taken away
from school property. Employees are
responsible for any cash, money left in their
room or office overnight.
Voiding Receipts
• All copies of voided receipts must be kept in
receipt book. Administrator should initial all
voided receipts.
Spending the Public’s Money
• If it’s paid for with the school district’s or
activity fund’s check, it is public money.
• When spending, ask yourself these questions:
– Is it a school purpose?
– What does your gut tell you?
– Would it cause an outcry if published in the
paper?
Credit Cards
• Suggestions:
– Have PO in hand to sign card out.
– Return immediately – or else.
– Original receipts!!!!!
Expense & Travel Reimbursements
 Original receipts must accompany all requests for
reimbursement. For a receipt to be valid, it should contain
the name of the issuing company, the date, specific and
detailed items purchased and amounts. Credit card receipts
with only the total amount shown should NOT be
accepted. Require a detailed itemized receipt.
 Mileage allowance shall be reimbursed at a rate established
by the district.
 Meals for overnight travel shall be reimbursed based on our
current per diem rates.
 Use the district approved Travel Reimbursement Form!!
Expense & Travel Reimbursement
(Continued)
• Expenses not covered
– Alcoholic beverages
– Entertainment expenses
– Replacement due to loss or theft
– Discretionary expenses for items such as clothing
or gifts
– Medical expenses
– Optional or supplementary insurance obtained by
the employee for the period covered during the
travel
Questions???
• Contact Information:
– AAEA website: www.theaaea.org
– AAEA Twitter: The_AAEA
– AAEA Facebook: Arkansas Association of
Educational Administrators
– AAEA Telephone: 501-372-1691