Intro to CCSD Bookkeeper Training Local School Accounting

1. Intro to CCSD Bookkeeper Training Local School Accounting July 24, 2013

2. School Bookkeeper • Important Tasks • Follow financial procedures • Process and keep school money secure • Pay bills timely • Place (and receive) Purchase Orders • Track county expenditures

3. School Bookkeeper • Important Tasks • Post p card charges and pay bill. • Other duties as assigned. • Keep principal informed of overall financial condition. • Important: The PRINCIPAL directs how school funds are spent.

4. “Lingo” • CCSD– Cobb County School District • County Funds – Funds received from county, state, federal, and private grant sources, budgeted and paid out by the county • Student Activity Funds – Local Funds received and paid out by the school • BOA– Bank of America

5. “Lingo” • Budget charge codes – Used to appropriate and designate COUNTY FUNDS monitored by Budget Services • 0100 M30 1106 1000 6101 0430 • Chart of accounts – Used for LOCAL SCHOOL FUNDS • 141 - Instructional

6. “Lingo” • The Portal- the “shell” that contains all of your financial information (http://finance.cobbk12.org) • CCSD Home Page – The District home page • The Form Bank – bank of all forms needed • Board Administrative Rules-found on CCSD Home Page • LSA – Local School Accounting

7. Financial Services Division • Brad Johnson, Chief Financial Officer • Cathy Adams, Executive Secretary to CFO • 770-426-3310 Office Phone Number • Accounting • Jan Hendrix, Director • Lunchroom Accounting • Budget • Mandy Wissing, Director • Disbursements • Laura Bauer, Director

8. Financial Services Division • Food & Nutrition • Cynthia Downs, Director • Internal Compliance • Debbie Randazzo, Director • David Baker, Manager, Local School Accounting • Tim Conner, Supervisor, Property Control • Procurement • Alisa Morningstar, Director

9. Local School Accounting • Local School Accounting assists with understanding and applying procedures • Interfaces with armored service and banks when necessary • Assists with the ASP program

10. Local School Accounting • Completes your bank reconciliation • Answers questions: call your Financial Specialist! • Refer to your manuals on the Financial Portal. This is the starting place for everything!

11. Blackboard

12. Pieces of the Pie…

13. Pots of Money • County • Local • Title I • Other Grants

14. County Funds • Come from: • County • State • Federal • Private Grants

15. County Funds • Budgeted into groups: • ASP • Custodial • Instructional • Staff Development

16. Local School Funds • Come from: • Field trips (Students) • Donations • Fundraisers • Grants and Memorials • Special events • Athletic events

17. Local School Funds • Pay for: • Field trip expenses • Refunds • Procurement Card • CCSD charges (Ex: bus, phone, subs) • Individual with receipt for purchase • Direct to vendor

18. Deposits • Daily collections • Daily receipting • Daily posting in EPES • Follow the procedures • Get to know backup bookkeeper

19. Bank Accounts • Principal and designated check signers • Checking Account Deposit Verification • Verify each School and ASP deposit • Keep a copy of verification • Use all checks sequentially • Keep all unused checks safe in a secured location • Store all unused checks flat

20. Safe • Must be used for everyone’s safety • Contact Nancy Breu for problems with opening the safe • School Safe Authorization (FS-339) • Submit each time there is a change • Confidentiality Agreement (FS-340) • One for each person with safe access

21. Safe • Top and Middle Compartments • Individual PIN • Multiple slots with audit trail • Middle is also used by Lunchroom • Maximum storage overnight is $2,500.00

22. Safe • Bottom Compartment • Dunbar Armored Car Service is our deposit pick up service • Requires both school employee and Dunbar driver to open • When deposit is dropped to the bottom, safe as a bank • Log book (very critical)

23. Local School Accountingand Procedures Manual • Principal’s Responsibility • Revenue cycle • Spending cycle • Reporting

24. Bookkeeper Operations Manual • Use for all school money, both receiving and spending • Step by step “How To” book • Keep it handy • Use it continuously • When in doubt, call or email Local School Accounting.

25. Chart of Accounts • Chart of accounts - Use it daily! • Tells how accounts can be used • Receipt only and transfer out • Disburse only and transfer in • Receipt, disburse, and/or transfer • When in doubt, ask Local School Accounting!

26. Chart of Accounts

27. Chart of Accounts

28. After School Program • Deposits • Daily Deposit Report • Deposit Slip • Bank Bag Strip • Expenses • ASP County Charge Codes • Request Reimbursement

29. School Expenditures • Capital Outlay • Purchase Orders • Other School Purchases • Telephone/online orders • Procurement Card (School Specialty and Office Max) • Direct Invoices • *NOTE: Don’t pay a bill just because you receive • an invoice.

30. EPES

31. Reporting • Daily Deposit Report • Month End Reports FS-172a/b • Quarterly Reports FS-408 • Year End • Student Statements (print 2 x’s each FY)

32. Procurement Card • The Procurement Card Manual is found in the Form Bank, under Accounting. • An application for a procurement card is Form FS-410, found in the Form Bank, under Accounting. http://finance.cobbk12.org/formbank/fs-410.pdf • The principal must sign and approve all applications for cards. • Each card has a $5,000 monthly limit, and a $2,000 per transaction limit. • All charges must be pre-approved by the principal on Form FS-381.

33. Procurement Card • Because of recent procurement card abuse, and to prevent future abuse, each principal must review all charges and sign the school’s monthly procurement card invoice after charges have been posted by the bookkeeper. • Local schools keep monthly procurement card records at the school. A check is written to the CCSD each month for local school purchases.

34. E Cobb

35. Performance Contracts • A contract must ALWAYS be completed and approved BEFORE services are rendered! • Only the School Principal can obligate the school to a contract and it must be in writing. • If county funds are to be used, additional signatures will be required. • Contracts must comply with State of Georgia and Cobb County School District accounting and purchasing policies and procedures, the Georgia Security and Immigration Compliance Act (OCGA) 13-10-91 and HB 87-Illegal Immigration Reform and Enforcement Act of 2011.

36. Performance Contracts • Updated Forms available on the Portal in the Form Bank: • Performance Contract Forms (FS-213) • Contract Remittance Forms (FS-212) • Contractor Affidavits (FS-214) • Subcontractor/Sub-Subcontractor Affidavits (FS-215)

37. Performance Contracts • Questions? • Local School Activity Funds – David Baker at david.baker@cobbk12.org • County Funds – Mary Waymire at • mary.waymire@cobbk12.org

38. Field Trips • Bookkeeper may be asked to enter the field trips in the FTMS system • Principal will approve in the system • Assist field trip coordinator in pricing the trip • Receipt the money and pay the expenses • Order the buses for the trip • Contact Michelle Sims for field trip questions michelle.sims@cobbk12.org • 770-429-5820

39. Travel • Refer to Travel Manual on the Financial Portal • Brigitte Landrum , Payroll Representative 770-426-3338 • All payments to CCSD Employees are through Payroll

40. Other Duties as Assigned • Hospitality • Advisor to Principal • Work closely with administrators and teachers • Team Leader • CFO

41. To Sum It Up ! • Read the manuals! • Ask questions! • Be Organized!