Business Matters - Winston County Schools

Business Matters
• CeJe’ Hearn – Accounts Payable and
Board Agenda and Minutes
• Melissa Lyon - Purchasing, Inventory, and
• Sandra Lester - Payroll
Board Meeting and Agenda Information
• Board Meetings occur at least once per
• Meeting dates are available by calling the
central office, are posted on the door of
the central office, or regular meeting dates
can be found in the minutes of the last
month’s meeting which are posted on the
Board Meeting and Agenda Information
How can I submit matters for the board agenda?
All non-school items to be included on the board
agenda must be submitted in writing by the 10th
of the month and must include the name of the
individual submitting the information.
All school-related items; for example,
commendations, field trips, or coaching
assignments must be submitted
with approval by
the principal by the 10 of the month and must
come from the principal or his/her designee.
Send to [email protected]
Central Office Purchase Orders
• Purpose of Purchase Orders
– School System
Budgeted Expenditure?
Funding Available?
Allowable Purchase?
Bid Requirements?
– Vendor
• Established the Tax Exempt Status of the
Central Office Purchase Orders*
Complete Vendor Information
Complete Quantity, Description, Cost
Get any necessary local school signatures
Send to Melissa Lyon
Melissa will then verify budget, bid law
compliance, availability of funds, and get
Mrs. Reed’s approval
• Once the number and date are assigned,
order will be placed.
Invoice Approval
• Once items are received, you will get a
copy of the invoice.
• Were all items received?
• Were all items in good condition?
• What is the invoice due date?
• Were all discounts as agreed upon?
– Is there a “pay-by” discount?
– Were all coupons credited?
– Did I receive free shipping if guaranteed?
• Sign invoice and send to principal
• Principal will sign and send to Central
Office in school mail.
• Ensure that invoice is signed and returned
ASAP, but at least 3 days prior to due
• Checks are run on the 10th, 20th, and 30th
or last week day prior to those dates if
they fall on weekends or holidays.
Inventory Additions
• Inventory items are added as they are
purchased throughout the year.
• Information is pulled from invoices by local
school bookkeepers for locally purchased
• Information is pulled from invoices for
centrally purchased items.
• Donated items should be added by using
the form on the website.*
Inventory Procedures
• Inventory Reports are at your local schools now.
• They should be checked and returned to your local
school office.
• All reports are to be sent together from your school by
September 30.
• Consider this Open Enrollment for Inventory. Use only
the paper reports while you have the reports in your
possession. Once you turn in your report, then use
website forms for additions, deletions, and transfers.
Inventory Disposal
• Check first with other schools to see if they
can use the items. If so, use the transfer
form and transfer them.
• Use the website form to communicate
disposals to the Central Office.
• Send items to your school’s inventory
“recycling area”.
• You will be notified when you have
permission to dispose of them.
• If your building was to be destroyed or
damaged, inventory records document
what we have for insurance purposes.
Travel Reimbursements
• Ensure that you have an approved
Professional Leave Request Form *“Green Form” at least 10 DAYS PRIOR to
your scheduled travel date.
• Ensure that you have submitted both the
Green Form and the Travel Expense
Form* that are on the website. These are
the forms approved by the board.
• No travel advances will be given to
Travel Reimbursements
For What May I be Reimbursed?
-- Travel: Current rate is $0.50 per mile.
-- Lodging: Rooms should be shared when
possible, but only 1 person will be
reimbursed for the room. If room is shared
with a non-employee, reimbursement rate
is at single rate only.
-- Parking – itemized receipt required
-- Meals – itemized receipt required
Travel Reimbursement
What are the rules for meal reimbursement?
1. Employee meal should be on a
separate receipt.
2. Receipt must be itemized and no
summary credit card, or signature receipts
will be reimbursed.
3. Receipts must be original. No copied
receipts will be allowed.
Travel Reimbursement
Meal Reimbursements Continued:
4. Meal receipts should be labeled
breakfast, lunch, or dinner. No snacks or
extra meals will be reimbursed.
5. Meals will only be reimbursed on
overnight trips.
6. Tips may be reimbursed but only at the
customary 15% rate.
Submission of Travel Claims
• Travel claims must be submitted by the
last working day of the month in which
travel occurred. DO NOT HOLD CLAIMS
in order to submit multiple claims in one
• Do not fax travel claims. Only originals will
be accepted.
• Travel checks will be run on the 10th day
of the month and will be delivered in
school mail the next working day.
Payroll – Source Documents
• Sign-In Sheets
– Present or Absent, Time of Arrival and Departure, and
Type of Leave if Absent
– Substitute*
• Please remind your sub to sign in
• Still $55.00/day
– Principal’s Report
• Bookkeeper lists your days absent, type of leave, and date
• Principal approves
• Sandra keys payroll from this report
Payroll – Source Documents
• Deduction Forms
– Cafeteria Plan (deducted before taxes so we must
follow IRS guidelines)
• Change – During Open Enrollment
• Cancel – During Open Enrollment
• Add – During Open Enrollment
– Non-cafeteria Plan (deducted after taxes)
• Change – January or September, except AEA sponsored
plans which can be changed anytime. Must be to payroll by
5th of the month.
• Cancel – 30 day notice to payroll by the 15th of month
• Add – Payroll following receipt of authorization
Payroll – Source Document
• Professional Organization Dues
– Change – No
– Cancel – By September 15 of each year
– Add – When list comes from organization
– Deducted from your check in 10 payments
• October through July
• Tax Rates
– W-4 for federal taxes
– A-4 for state taxes
PEEHIP Information
• Open Enrollment – Paper form ends August 31,
• Open Enrollment – Online ends September 10,
• Effective date – October 1, 2010
• Your September check will reflect changes
• PEEHIP must communicate with you, not us,
regarding your information.
• 1-877-517-0020 or*
PEEHIP Changes
• New PEEHIP insurance cards will be
mailed to your home address. Make sure
PEEHIP has your correct address.
• Current cards must be used through 9-3010.
• New cards must be used starting 10-1-10.
• New Med Impact cards will replace
Express Script as pharmacy effective 101-10.
PEEHIP Changes
• Check your individual situation and determine what is
most cost effective for you.
• Combined allocations will phase in over 3 years to the
regular rate.
– Year 1 – 10/1/10 – 9/30/11 - $59.00
– Year 2 – 10/1/11 – 9/30/12 - $118.00**
– Year 3 – 10/1/12 – 9/30/13 - $177.00**
• **Assume no other rate increases.
• Regular Single coverage will be $15.00
• Regular Family coverage will be $177.00
• Dental Plan will be $45.00 for family and $38.00 for
single. Cancer, Indemnity and Vision Plans remain
• Tobacco surcharge - $27.00
PEEHIP Flexible Spending
• Open Enrollment ends September 30,
2010 for paper and online versions
• Changes will be made on October check.
• Effective 11/1/10.
Payroll – Leave Days
• Sick Leave
– Earn one day for each month of contract
• 9 month – September through May
• 10 month – August through May
• 12 month – July through June
– Days can accumulate toward retirement credit
• Sick Leave Bank*
– Deposit 5 days – when newly hired or at start of
school year if you are not a current member
– May borrow 10 additional days*
– Repaid at rate of 1 day per month as days are earned
– May donate or receive days for catastrophic events
Payroll – Leave Days
• Personal Leave
– Less than 10 years of service in Winston County
• 2 days at no cost to you, 3 days at substitute cost
– 10 years of service in Winston County Schools
• 3 days at no cost to you, 2 days at substitute cost
– 15 years of service in Winston County Schools
• 4 days at no cost to you, 1 day at substitute cost
– 20 years or more of service in Winston County
• 5 days at no cost to you
Payroll - Vacation
• Only 12-month employees earn vacation
– May carry 2 days forward from previous year
if not used
– Earn 10 days of vacation time/year
– Superintendent approves vacation day
Payroll – Temporary Leave*
• Professional Development (Green Form)
Used for an activity where you are engaged in a learning activity
Must be approve prior to the activity
Travel cannot be reimbursed without approval in the section on this form
Fill in completely stating who pays for what and get all necessary
• School Activity Leave (White Form)
– Used for an activity where you are away from school on school
business, but not engaged in a learning activity
– Must be approve prior to the activity
– Travel cannot be reimbursed without approval in the section on this form
– Fill in completely stating who pays for what and get all necessary
– Must send check to cover costs of sub, travel, etc.
Payroll – Unpaid Days
• If you are absent and do not have any of
these types of leave available, you will be
docked at your DAILY rate of pay.
• Ex – 1st year Bachelor’s teacher
$36,144/187 days = $193.28
• Ex – 20 year Master’s teacher
$51,012/187 days = $272.79
• You are not docked substitute rate.
Payroll – Extra Duty Pay
• Contract Prior to Work - Ex – Gatekeeper for Ballgame
– Signed by Mrs. Reed
• Local School or Organization Sends Funds to Central
– Bookkeeper will calculate and send check
• Gross Pay Plus Required Employer Match
– Retirement – 12.51%, SS – 6.2%, MC – 1.45%, UC - .05%
(changing to .11% 10/1/10)
• Example
– $100 gross pay to you (w/h taxes will compute on this amount)
– Retirement -$12.51, SS - $6.20, MC $1.45, UC - $.05
Total Check to Central Office - $100.00+12.51+6.20+1.45+.05=
Payroll – Extra Pay
• Cannot be paid for doing two things at one time.
• Example – Teacher who drives field trips during
school day
– Temporary Activity Leave - Can drive and activity can
send payment for sub to Central Office – Teacher
does gets regular day’s pay but no bus driver field trip
– Personal Leave – Teacher can be paid to drive the
field trip, but must take personal leave day
Payroll – Check Stubs
Gross Pay
Leave Balance
– Check your sign-in sheet first, then…
– Check with local bookkeeper to see what the
Principal’s report stated, then…
– Call Sandra Lester. If there is an error to be
corrected, it must be done by the 10th of the month.
Payroll - Checks
• Check are sent to the school where you
sign in on the day of payday. This is
typically the last weekday of the month
unless the Board approves an earlier pay
• If you want your check sent to a different
location or held at the Central Office,
please contact Sandra Lester at least 3
days prior to pay day.
Catastrophic Leave
• Must exhaust all leave available to you before
using catastrophic leave.
• Must be a member of sick bank to donate or
• Must have doctor’s certification of catastrophic
• Submit to Mrs. Reed for Board approval
• Any days donated to you become your sick
leave days to use during your catastrophic
Family Medical Leave
• Must have been an employee for at least
12 months.
• Up to 12 weeks (60 days) of unpaid leave
for qualifying events.
• Must be certified by a physician.
• Board portion of insurance is paid, but
your must still pay your portion.
Leave of Absence
• Unpaid leave
• Board portion of insurance is not paid
• Does not count as experience for salary
• Must be Board approved
• For up to 1 year
• Not guaranteed to return to the same job
Things to Consider
• Unpaid days affect your retirement
– you must work at least half the contract days to gain credit for
the year
– Retirement contributions and employer match are reduced if
your gross pay is reduced
• Unpaid days can affect your insurance out-of-pocket
• Unused personal leave days can roll over to sick leave
days at end of year, or you can be paid substitute rate
for unused free personal leave days (others roll)
• Sick leave counts as time toward retirement credit.
• Forms and Documents
• Employee Section
– Questions
• Sections
• Call or email if we can help you.