2013 – 2014 Campus activity Training

1. Financial Services 2013 – 2014Campus activity Training Presenters: David C. Solis Gloria De Leon Updated: August2013

2. Please try and refrain from side conversations. All of your ideas are important! Let’s try to have one speaker at a time. • Participation is encouraged!!! • Please ask questions. House Keeping

3. Year in review

4. August 2013 –Sponsor Training • September 15th – Fall Semester Campus Activity Plan Due • October 17th – Sponsor Training (Last Training for Fall Semester) • December 6th – Fall Semester Activity Financial Recaps Due Dates to Remember

5. December 16th – Spring Semester Campus Activity Plan • February 6th – Sponsor Training (Only Spring Semester Training) • May 16th – Last Day for Campus Activities • May 30th – Spring Semester Activity Financial Recaps Due Dates to Remember Continued

6. Activity Resource manual

7. The A.R.M. is provided to: • Provide the administration, sponsors, parents, students, and community reasonable assurance that all activities are properly accounted for. • Ensure that generally accepted accounting principles are followed. • Ensure that sound internal controls are in place to provide protection of activity funds. • Provide both administrative and accounting controls to safeguard assets and ensure reliability of the financial records. • Ensure that all of the District’s activities are accounted for in a consistent and comparable manner. Adhering to these guidelines and procedures can help to prevent the misappropriation of funds, violations of Federal, State, and District regulations, and acts of fraud or negligence. A.r.M. - Purpose

8. General information

9. Activity funds are funds generated and accumulated by the school from the collection of student fees, approved fund raising, and other activities. These funds are held in trust by the school and are used to promote the general welfare of the school, faculty, and educational development and morale of all students. What are activity funds

10. Activity fund responsibilities Campus Principal Audit Office Managers Business Agents Finance Department Sponsors

11. Ultimate responsibility for the proper handling of activity funds on their campus. • Correct accounting for activity funds. • Ensure federal and local funds are not used to conduct campus activities. • Reviewing of activity fund documentation. • Overall adherence to District polices, regulations, procedures and guidelines. • Preparation and submission of a Semester Campus Activity Plan (SCAP). Campus principal responsibilities

12. Following District policies, regulations, procedures and guidelines in processing transactions. • Issuing miscellaneous receipt books, pre-numbered tickets, or pre-numbered bracelets as needed to teachers and other persons authorized by the school principal. • Depositing activity funds into the bank. • Assisting with the processing of activity fund transactions. • Reviewing activity fund documentation, and works with sponsors to ensure guidelines and procedures are followed. Office manager – business agent responsibilities

13. Following District policies, regulations, procedures and guidelines. • Managing their respective activities or activity funds. • Completing and submitting the appropriate activity documentation at the conclusion of the activity. • Any other fiduciary responsibility. This responsibility can include: • Developing fund raising plans. • Monitoring the financial position of the activity fund. • Reviewing the activity fund financial statement, • Safekeeping of activity fund money until it is deposited by the school district. • Safeguarding all items not sold. Sponsor responsibilities

14. Maintaining and updating these procedures and guidelines for activity funds. • Providing training for principals, Office/Business Managers/Agent and sponsors. • Reviewing the activity of the funds to ensure adherence to the procedures and guidelines. Finance department responsibilities

15. Auditing of activity funds and other periodic audits of such funds as deemed necessary by the school district management or the board of trustees. Internal audit responsibilities

16. Campus activity information

17. Campus Activity Process

18. Each semester, the campus principal is responsible for submitting to the Finance Department a Semester Campus Activity Plan (SCAP). • Fall Semester Plans are due September 15th • Spring Semester Plans are due the December 16th. • A campus or campus organization is allowed to have only two (2) on-going campus activities at any one time. A third activity may be started once one of the first two activities is completed.  Campus activity requirements

19. A profit of 45% or more is expected. Exceptions include the following activities: • School uniform sales • School yearbook sales • Scholastic book fair • Bookstore supplies • Community service outreach • Or upon approval from the Executive Director of Financial Services. • Students participating will benefit from the activity. • Activity is sponsored by the school or a school organization. Campus activity requirements continued

20. Campus Activity Application is completed and approved by Principal and Executive Director of Financial Services. • An Activity Financial Recap or Community Service Outreach Form with pertinent review and approval signatures and associated activity documentation must be submitted to the Finance Department within thirty (30) calendar days after the activity ending date or by the date designated on the Campus Activity Application. Campus activity requirements continued

21. ALL CAMPUS ACTIVITIES ARE SUBJECT TO AUDIT • Acknowledgement of Responsibilities • Conflict of Interest Disclosure Statement • Campus Activity Application • Activity Financial Recap • Activity Financial Recap Report • Activity Receipts Worksheet • Activity Deposits Worksheet • Outstanding Inventory Sheet • Items Provided at No Cost • Donated Items for Sale • Community Service Outreach Form • Deposit Tally Sheet Campus activity documentation

24. REVISED Completed and Campus Approved form must be submitted to Financial Services at least 5 Business Days before the start of the activity.

25. REVISED Completed form should be submitted to Financial Services within thirty (30) calendar days after the activity end date or by the date designated on the campus activity application.

28. REVISED Disposal of any outstanding inventory must be approved by the principal.

33. Proms, Plays, Concerts • Require that pre-numbered tickets or bracelets be sold. • Sponsor is required to maintain the integrity of the ticket or bracelet sequence. • Pre-numbered Ticket or Bracelet Sales • Ticket or bracelet issued by the office manager or business agent to the sponsor. • Sponsor should return any unused tickets or bracelets. • Campus office manager or business agent should verifiy that the cash remitted reconciles to the tickets sold and unused tickets or bracelets returned by the sponsor. • Concession Activities • Require compliance with the City County Health District. • May require a permit to conduct the activity. Refer to REGULATION GKD. Specific campus activities

34. Specific campus activities Continued • Free Dress • Campuses are limited to two (2) free dress activities per semester in which students are charged a fee. • Pre-numbered tickets or bracelets are required to be used to conduct the activity. • Carnivals and Festivals • Admission must be offered free of charge to students. • Campus or campus organization(s) may conduct approved activities as part of the carnival or festival to generate funds. 

35. Specific campus activities Continued • Yearbook Sales • Must be sold price stated on the campus activity application • Yearbook staff, employees and others are not entitled to discounts or any other special arrangements. • A yearbook listing of the students who have purchased a yearbook must be maintained. • Any remaining yearbooks must be secured in a safe place • Bookstore Sales • Items used to conduct this activity must be purchased from campus activity funds. Budgeted funds can not be used.

36. Restricted activities • Activities are restricted to those activities where tangible items are sold and can be accounted for. • The sale of any item (chips, candies, sodas, etc) before, during, or afterschool is prohibited without written approval from the Finance office. • Raffles/Bingo/Games of Chance • School districts are not qualified to hold charitable raffles under the Charitable Raffle Enabling Act (CREA) – Art. 179 and Attorney General Opinion JM-1176 (1990). • An unauthorized raffle is considered gambling under the Texas Penal Code and is a Class C Misdemeanor. These activities are heavily regulated by the government and non-compliance with said regulations can result in serious consequences.

37. Summer Camps • Summer camps may be offered to students, either as FR activities or as Free Camps. • Compensation for coaches running the camps is unallowable. • All summer camp activity requests must be submitted to the Finance Dept. • Parent Liability Form must be kept on file at the campus. • Athletic Camps must comply with: • All UIL regulations; • Camps may be run for no more than six (6) consecutive days; • Must be held after the last day of school and no later than the last Monday in July; • Coaches running the camp must be CISD employees or register as district “volunteers” through the HR Department; • Restricted to one camp per sport per campus; • Registration Fee for the camp must not exceed thirty dollars ($30); • Upon request, students with limited resources may have registration fee waived. • All athletic summer camps at Canutillo H.S. must be pre-approved by the District Athletic Director.

38. Information for activity sponsors

39. Sponsor responsibilities • Must annually attend a Campus Activity Training offered by the District prior to sponsoring an activity. • Must have a signed Acknowledgement of Responsibilities and Conflict of Interest Disclosure Statement (FORM CIS) on file with the Finance Department prior to sponsoring an activity. • Must obtain approval from the Campus Principal and Finance Department prior to conducting any activity. • Ensure that District policies, regulations, and procedures are followed when conducting activities.

40. Sponsor responsibilities continued • Must notify the Principal, Finance Department, Risk Management and Safety Coordinator and immediately report all thefts to the Sheriff Department. The sponsor may be liable for not reporting thefts in a timely manner. • Responsible for maintaining accurate records of all sales activities and accounting for all items purchased from vendors for resale. • Ensure that revenues from an activity are not commingled with club purchases. Utilization of profits to buy goods or services is considered a separate activity which requires that a purchase order be processed.

41. Sponsor responsibilities continued • Make concerted effort to collect 100% of the outstanding balance. • Any consistent losses, uncollectible balance, thefts, and/or unaccounted for balances may restrict a sponsor’s ability to participate in campus activities. • Fiscally responsible for all facets of the campus activity. He/she may be held liable for all unapproved campus activities and for any shortages identified if District regulation has not been followed.   • Obtains the principal’s approval for all uncollected product.

42. Sponsor responsibilities continued • Obtains the principal’s approval for all surplus/damaged inventory. • The use of surplus inventory is designated by the principal and not the sponsor. • The District: • Reserves the right to stop payment on all campus activities in which the sponsor/vendor neglected to have the campus activity application approved or purchase order in place prior to beginning the activity. In these cases, a contract exists between the vendor and employee. Refer to POLICY CH (LEGAL & LOCAL). • Will not be liable for any unapproved fund raising activities.

43. consequences • Strict adherence to District guidelines and regulations is required. Problem cases will be identified and reported to the Internal Audit Office for review. In instances where campus activity guidelines are not followed, the following actions may result: • Future fund raising requests may be denied. • Letter of reprimand in personnel folder. • Reimbursement for the value of the shortage. • Other, as deemed appropriate by the Superintendent which may include termination and/or criminal prosecution.

44. Purchases form activity accounts CASH DISBURSEMENTS ARE RESTRICTED! All purchases from the activity account must be requested and authorized in advance using an official District PO. Purchases $10,000 and over require Board approval. Sponsors are restricted from using cash collected to make any purchases.

45. REVISED • The activity fund sponsor should submit a Purchase Authorization Form to the campus office business manager or business agent.

46. Utilization of activity funds Activity funds should be utilized in accordance with the intended purpose for which the funds were generated.

47. Utilization of activity funds continued • Student organizations funds: • Can be used to purchase items for the general student body. • NOTE: The use of student organization funds to purchase items for the general student body requires approval from the student organization. • Cannot be used by the sponsor for professional travel or staff development. • Cannot be used to pay the sponsor’s membership fees. • Cannot be used to purchase uniforms for the sponsor (band, orchestra, coaches, etc).

48. Utilization of activity funds continued  Cannot be used to purchase gift cards or gift certificates. In general, giving away gift cards is not considered to be a good business practice. Gift cards are considered a cash equivalent and are required to be reported as income in accordance with the IRS. Gift of funds are prohibited under Article III, Section 52 of the Constitution. Student organizations may donate funds to any other student or outside organization with the approval of the school organization’s officers. School organizations must submit a funds transfer/payment authorization form signed by the club officers to the Finance Department.

49. Utilization of activity funds continued On site business meals for staff. For reasonable cost comparisons, the per diem amounts are: breakfast - $10, lunch - $15, dinner - $20. Activity funds cannot be used to:  Purchase gift cards. In general, giving away gift cards is not considered to be a good business practice. Gift cards are considered a cash equivalent and are required to be reported as income in accordance with the IRS. Gift of funds are prohibited under Article III, Section 52 of the Constitution. Cannot be used for excessive staff parties, including food, decorations, and favors.

50. Utilization of activity funds continued Activity funds can be used to purchase: Perfect attendance incentives for students. The issuance of these incentives requires that the Student Awards and Incentives be completed and submitted to Financial Services. Recognition award for students, volunteers, or district employees. Student field trips – admission fees. Supplemental classroom instructional needs and general office supplies. Refreshments and snacks (for in-service and staff meetings).