ASB Fundraising and Billings October 2016 Office of Secondary Schools and Financial Accounting

Agenda Library Fees and Fines Donations Fundraisers Billing Fact Sheet Fieldtrips ASB Consultant Forms/ICA and Intake Forms

Library Fines Collection of library fines is not mandatory Recommended fines are five cents per day Fines should not exceed the replacement cost of the book Book Fair sales should not be deposited into this account Fines are periodically remitted to the District’s General Fund as income unless a site account is designated (site department in 96000 resource) Use District Daily Remittance Advice when depositing funds with the District Cashier

Library Fines (cont.) Accounting for library fines A separate QuickBooks account should be established for Library Fees Use a locked cash drawer for fines collected Verify cash with receipt book each week Deposit money with finance office a minimum of once per week or when cash drawer exceeds $10 Submit fines separate from lost or damaged instructional materials Finance office issues a receipt to librarian or assigned staff for the amount received Administrative Procedure No. 2170 – Library Fines

Lost or Damaged Instructional Materials The district is authorized by law to collect for willful damage or willful failure to return instructional materials Definition of instructional materials - All materials designed for use by students and their teachers as a learning resource and which help students to acquire facts, skills, or opinions or to develop cognitive processes. Examples include library books, textbooks, periodicals, netbooks, flash drives, calculators, etc.

Lost or Damaged Instructional Materials (cont.) Charges are based on the cost of the replacement or cost of repair to instructional materials Items are considered missing until one year after initially being reported as missing. During this time the cost of the item is collected and held in trust After one year the item is considered lost and the deposit is forfeited Refunds for items returned must be authorized by principal or designee (e.g. librarian or library staff)

Lost or Damaged Instructional Materials (cont.) Fees should be collected by the ESA or financial clerk for the cost of replacement or cost to repair instructional materials Receipt should be issued to student Deposit fees in the designated ASB account Best practice is to periodically remit fees collected to the District cashier for deposit to: Instructional Materials department for district adopted books 96000 resource for site based purchases Small balance should remain in the accounts to be used for refunds when school opens in the fall

Lost or Damaged Instructional Materials (cont.) For LOGO netbooks, the “Lost, Stolen, or Damaged Netbook” form must be completed and returned along with payment Payment in the form of check/money order payable to SDUSD should note LOGO in the memo section Remit payment with copy of form to the District when received. Administrative Procedure No. 2165 – Collection of Refunds for Damaged or Lost Instructional Materials

Lost or Damaged Instructional Materials (cont.) There are 3 recommended accounts to be used in QuickBooks for recording the collections of fees and they should not be used for any other purpose Collections for Damaged or Lost Instructional Materials-Centrally Purchased Collections for Damaged or Lost Instructional Materials-Site Purchased ITSS Instructional Materials Administrative Procedure No. 2165 – Collection of Refunds for Damaged or Lost Instructional Materials Library Fees and Fines Matrix

96000 Donations Donations in the form of cash (check or money order) must be accounted for at the school site The donation received may be used for either discretionary purposes or designated intent, based on the donor's request Designated Donation Form must be completed for auditing and documentation purposes New resource 96000 to be used for all site donations

96000 Donations (cont.) A copy of the Designated Donation Form along with a copy of method of payment should be provided to the donor for their records Send signed original Designated Donation Form with method of payment to your Analyst at the Education Center Keep a copy of the Designated Donation Form along with a copy of the method of payment for your records

ASB Donations ASB donations are to be deposited into the appropriate ASB account Donations in the form of cash (check or money order) must be accounted for in the school finance office Designated Donation Form must be completed for auditing and documentation purposes

ASB Donations (cont.) If the ASB donation would break an ASB policy or procedure per the donor’s intent, the new resource 96000 should be used For example: Donations to purchase items for students to keep e.g. PE clothes, athletic cleats, etc. Donation to purchase gift cards to be given away to students as prizes These instances are rare and documentation of donor’s intent is key. Most policies do not permit the purchase of gift cards as it can be considered gift of public funds. Donation to help students celebrate staff appreciation Instructional supplies Salaries

All Donations (cont.) Donations may also be in the form of materials, supplies, or equipment Equipment that costs $500 and above and has all three characteristics listed below will be considered for acceptance: Nonconsumable, with normal service life in excess of two years Retains original shape and appearance with use Not easily broken, damaged, or lost in normal use, and more economical to repair than to replace Donations for equipment $500 or above should be sent to the district in resource 96000. The purchase of equipment should be made through ePro so that the equipment can be tracked by Material Control.

All Donations (cont.) Principal to complete a "Request for Acceptance of Gift" form and submits to Material Control for approval prior to acceptance of a gift Donor should be notified prior to purchase or donation of the gift, whether it was approved Administrative Procedure No. 9300 – Acceptance of Gifts Thank you letter

Fundraisers Administrative Procedure 2265 Student Body Fund Raising C.3. Finances. All moneys collected by an organization must be deposited with the school's financial clerk and disbursed according to school district regulations. This does not apply to fundraising events conducted in the community by organizations that sponsor affiliated clubs and that do not involve use of school personnel or facilities.

Fundraisers (cont.) Fundraising Request Form & Revenue Potential Analysis Form Online ASB Handbook under the Fundraising and Donations link

Online Fundraising If a student organization requests an online fundraiser, please have them contact Jenny Salkeld, CFO, prior to setting up the online fundraising account. There is a lot of information the company needs and Jenny will work with you to ensure the correct information is provided to prevent any issues. An administrative procedure for online fundraising is being created as well as potential district wide master agreements to help leverage fees and provide the company all of the correct information up front.

501(c)3 Fundraisers Board resolution delegated authority to the Chief Financial Officer (CFO) to authorize disbursement of funds raised by an ASB or ASB Club for charity to a charitable organization. November 19, 2013 board agenda item F.3 was renewed on June 14, 2016. Outside non-profit 501(c)3 fundraising is permissible as long as the fundraising event is clearly identified as raising funds to donate to that charity.

501(c)3 Fundraisers (cont.) Once the fundraiser has been approved by ASB and Administration and the proper paperwork has been filed, send a request to the CFO with the following documents: Description of organization (information is available on their websites) Organization's IRS letter of determination indicating 501(c)3 status Name of the student group coordinating the fundraiser Upon CFO approval, setup a QuickBooks account for the purpose of collecting and disbursing proceeds to the 501(c)3 organization.  Online ASB Handbook under the 501(c)3 link

Billing Fact Sheet Payments by outside organizations for reimbursement for District activities may be processed by submitting a completed Billing Fact Sheet to the Financial Accounting Department. The form is available from the Financial Accounting Department and should include the name of organization, description, amount, and budget charge number Submit completed form to your financial planning analyst for validation of budget charge number Financial planning will forward the form to Financial Accounting Department for processing Administrative Procedure No. 2110 – Miscellaneous Claims for Funds Due the District

Field Trips When requesting a field trip in Trip Tracker be sure to use the correct budget string. Use resource 96000 if the field trip will be paid for by an outside organization Reference resource 96000 in the billing fact sheet Use resource 96000 if the trip is being paid for through donations designated for that field trip Designated donations are deposited with the District Cashier in resource 96000

ASB Consultant Forms/ICA and Intake Forms ICAs are used to contract with Resource Persons and Student Service Providers. Consultants will not be contracted with an ICA. ICA is limited to $10,000/year/contractor Contract Intake Forms are for contracts over $10,000/year/contractor ICA now takes the place of ASB Consultant Form

ASB Consultant Forms/ICA and Intake Forms (cont.) Ensure proper contractor earnings are reported on behalf of the District via an IRS Form 1099 Signed ICA or Contract Intake Form, applicable documentation, and ePRO or ASB requisition number must be sent to Strategic Sourcing & Contracts (ATTN: Sheryl Hauser) eight weeks prior to board approval Anything that requires a signature, typically an agreement or contract, must be approved by the Board of Education

ASB Consultant Forms/ICA and Intake Forms (cont.) District employees (current or retired) cannot be hired through the ASB and must be paid through the Payroll department Ensure completeness with ICA form, contract intake form and school information IRS Form 1099s are issued each January for services received and paid in the prior calendar year District AP processes and sends to independent contractor

ASB Consultant Forms/ICA and Intake Forms (cont.) Sample Process: This applies to both ASB funds per student vote, as documented in their meeting minutes, and site funds Once the Resource Person, Student Service Provider or over $10,000 agreement/contract has been selected, identify if an ICA or Contract Intake Form should be used using the Strategic Sourcing and Contracts (SS&C) staff portal website

ASB Consultant Forms/ICA and Intake Forms (cont.) Sample Process (cont.): Complete the proper form, obtain necessary signatures, and prepare all accompanying paperwork Make copies, keep a file in the ASB Room and attach it to the appropriate requisition Send your Area Superintendent’s Administrative Assistant the form and accompanying documentation requesting Area Superintendent approval Also ask the Administrative Assistant to please route all of the paperwork to SS&C once approved by the Area Superintendent

District Contact Information Financial Accounting DeAndra Green – 619.725.7742 Anna Day – 619.725.7590 Office of Secondary Schools Stacey Seiders – 619.725.7125 Scott Giusti - 619.725.7126 Accounts Payable Nancy Monaghan Picone – 619.725.7756 Contracts and Procurement Rene Almaraz – 858.522.5870

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