Student Activity
Training FY15-16
Prepared by: HCISD
Accounting Department
What are Activity Accounts?

Campus Activity – Fund 461


Funds raised for entire student body
Student Activity –Fund 865

Funds raised by student groups, i.e. Student
Council, Chess Club, etc.
Who Manages Accounts?
 Principal is ultimately responsible for all Activity
Accounts
 Campus Secretary/Bookkeeper assists in
accounting for funds
How Do I Manage Activity
Accounts
 All
activity accounts both Fund 461 and
865 are managed through EPES Online
Accounting software
 EPES keeps track of all receipts, deposits
and checks. Used to reconcile bank
statement.
 EPES also creates reports to help you see
your monthly activity and share with
Sponsors.
Reports Due the 15th
 Student
activity bank statement needs to
be reconciled in a timely manner
 Due date is the 15th of the month
 If your reports are not in by the 15th of the
month, Accounting Staff will be out to
your campus beginning on the 16th
 Reports must be signed and dated
What Reports are Due








Bank reconciliation report
Copy of bank statement
List of Outstanding checks
General Ledger Report – Total
General Ledger Report –Agency Groups only
Reconciliation Report
Fund 461 Summary Sheet
Sales Tax Report
Notes on Reports
 Please
submit your reports in the order
provided in the previous slide
 The Fund 461 Summary Sheet MUST be
emailed and a hard copy should be
attached
 Fund 461 Summary Sheet is to be used for:


Providing monthly charges to 461 accounts
Providing info on reimbursements received
from your Local budget
-cont. Notes on Reports
A
revised Fund 461 Summary Sheet will be
emailed to you in September
 This will be used beginning with
September’s Reports
Report Snapshots
 Bank
Reconciliation
Fund 461 Summary
CHECK #
1832
1835
1839
1840
1841
1844
1845
1846
AMOUNT
84.6
70
159
247.2
176
22
50
44
4615-11-112-11
VENDOR
6291000 6497000 6499000
McDonalds
ValleyRadio
Children's Museum
HEB
Pizza Hut
Resaca
American Diving
Dollar Tree
275.25
103.86
48
886
34.06
101.7
423.2
Deposit
Deposit
Deposit
Deposit
Deposit
Deposit
Deposit
4615-11-112-21
6412000 6497000
4615-11-112-99
4615-12-112-99 4615-13-112-11
6399000 6499000
6399000
6497000
4615-23-112-99
6497000 6499000
84.60
70.00
4615-36-112-99
6343000
6499000
159.00
247.20
176.00
22.00
50.00
44.00
(275.25)
(103.86)
(48.00)
(886.00)
(34.06)
(101.70)
(423.20)
Journal Entry
ADJUSTING ENTRY__________
REVISED
DATE: 08/05/15
TRAVIS ELEMENTARY
STUDENT ACTIVITY
FUND 461 / 865
ACCOUNT
CLASSIFICATION
8655
8655
1110-112
2190-112
CASH, AGENCY
DUE TO AGENCY
8655
8655
2190-112
1110-112
DUE TO AGENCY
CASH, AGENCY
4615 1110-112
4615-01-112-00
4615-11-112-11
4615-11-112-11
4615-11-112-11
4615-11-112-21
4615-11-112-99
4615-11-112-99
4615-12-112-99
4615-13-112-11
4615-23-112-99
4615-23-112-99
4615-36-112-99
4615-36-112-99
4615 1110-112
EXPLANATION:
R5755000
6291000
6497000
6499000
6412000
6399000
6499000
6399000
6497000
6497000
6499000
6343000
6499000
REVISED
Apr' 15
CASH
REVENUE
DEBIT
CREDIT
514.87
514.87
CONSULTING SERVICES
FOOD
MISC OPERATING COSTS
TRAVEL-STUDENT
GENERAL SUPPLIES
MISC OPERATING COSTS
GENERAL SUPPLIES
FOOD
FOOD
MISC OPERATING COSTS
ITEMS FOR SALE
MISC OPERATING COSTS
CASH
RECON - TRAVIS ELEMENTARY
PREPARED BY:
APPROVED BY:
514.87
514.87
EPES and eFinance
 The
Journal Entry created from your Fund
461 Summary Sheet will be posted to
eFinance Plus by the Accounting Dept.
 This is how we mirror the data on your EPES
to eFinance Plus.
 Month-end cash balances should always
be the same on your EPES and eFinance
Plus (Sept’s month end balance in Oct’s
eFinance)
eFinance Report
 You
should be running a Detailed
Expenditure Status Report for Fund 461
monthly
 This report is more like a Budget to Actual
report to review your actual month-end
and YTD balances to budget
 Remember Budget is not your Cash
Balance. Your EPES system reflects your
true cash balance.
Sponsor Training
 In
September, we will be conducting a
short overview on student activity must’s
with your campus Sponsors
 Coverage will be on:





Receipts
Deposits
Check Requests
Fundraising Applications
Tax Free Days
New Items to Look For



It is imperative that you check your cash
balances before issuing a check to ensure
you are not overdrawn in that pertinent
activity account. (This is not new)
Therefore, you must be posting your
transactions on a daily basis….to know what
your true cash balance is. (This is new)
As per Mr. Julio Cavazos, we will be
monitoring your accounts for any negatives.
At that point, a meeting will be called to
discuss corrective action immediately.
New Items to Look For


Tips and Gratuities are NOT allowed. The only
exception to this rule is for a “Service Charge”
that is already included on the ticket. An
example is a service charge for a table of 6 or
more people.
Reimbursements to staff for items purchased
through a personal credit card will be limited
to $100 AND MUST be pre-approved by the
Principal before making the purchase. Please
use Attachment #18 to document this
process.
New Items to Look For


Food purchases for staff only will be coded to object code
6497000 under Fund 461. This object code helps us keep
track on how much the District spends on food for staff.
 Food purchases should be limited to in-services, staff
meetings and staff appreciation. Limit per person is
$7.50. Items NOT allowed are food for baby showers,
birthday cakes, or food for any individual. Allowable
food purchases should be for the betterment of the
campus’ total benefit and morale.
 Other refreshments for Parents and the Parent Center
are to be charged to Function 61, object 6499000.
 Student snacks and student banquets should be
charged to object code 6499000.
This year we have spent $38k in 6497 in Fund 461 and $128k
in Fund 199. $65k of that is in Function 23.
New Items to Look For
New Donation Form – See Attachment
#12
 This will also be found online under
Accounting Information
 New Activity Fund Pre-Authorization Form
– See Attachment #18 (last page)
 This will also be found online under
Accounting Information

Items to Remember





No Raffles are allowed on campus
Background checks on consultants must be done
before contract works begins each time. i.e. Feb,
Oct
Campuses with HELP must turn in their monthly fees
collected by the 10th of every month. No
exceptions.
Review your balances carefully. Its not just to
balance your bank statement. Take time to review
reports to make sure they are correct.
List of students should be attached to Check
requests for Field trips.
Items to Remember




Year-end closing will happen as soon as you turn
in your August report. You will not be able to log in
to FY 15-16 until we close.
Those who wait to turn in their reports to us on the
15th should be up and running by Sept. 18th.
Keep an open communication between your
campus and Accounting.
And most importantly, keep an open
communication between Secretary/Bookkeeper,
Principal and Sponsors.
Thank you!
A
copy of the revised Student Activity
Manual has been emailed to you.
 Please read!
 Any questions, please call us!
 Have a great year!!