1. Prepared June 28, 2016

2. Introduction In this presentation we will go over the sponsors’ responsibilities and expectations as well as the forms and procedures to be used for Student Activity Accounts 2

3. The Principals, Teachers and Clerical staff are placed in a position of trust by parents and students when funds are placed in your care. The basic purpose for the collecting or raising and expending of activity funds must be for the direct benefit of the students or for the general benefit of the school. 3 Student Activity Funds

4. Sponsor Responsibilities All fundraising activities will be approved in advance by the Principal by using the designated form. Responsibility for both safeguarding and accounting for funds received from and/or on behalf of students. Student activity money will be turned into the office daily in the same form in which it was received. At the completion of all fundraisers, the Final Report Section of the “Application/ Report for Fundraising Activity” will be completed and submitted to the Principal for approval. 4

5. Sponsor Responsibilities All purchases made on behalf of the student organization will be made by check and approved in advance by the Principal by using the “Check Request Form.” In general, no purchases will be made “on account.” Exceptions to the rule will be pre-approved in writing by the Principal. In addition, sponsor must use only the District’s email system when communicating with vendors. All contracts must be approved, signed by the Principal and should not exceed 1 year. Maintain a positive balance in the club’s account at all times. You will be required to sign a monthly statement of your club’s account. Failure to comply with these responsibilities will result in the freezing of your account. 5

6. All club sponsors and anyone handling student activity funds must fill out the following forms: Sponsor Forms 6 CONFLICT OF INTEREST SPONSOR RESPONSIBILITY CONTACT INFORMATION

7. Conflict of Interest Disclosure If there is a conflict of interest an additional disclosure form must be completed. 7

8. Responsibilities for Sponsors of Student Groups & Sponsor Information Sheet 8

9. Application for Fundraising Activity The Application/Report for Fundraising Activity must be filled out, approved and signed by the Principal before any fundraising activity takes place. Sponsors must list all deposits and expenses. Fundraisers must be closed within 10 days of the ending date. All fundraisers must include an Inventory Sheet. If incentives are given, include Incentives Form 9

10. Inventory Sheet All merchandise purchased and remaining must be accounted for on this form. Donated items must be included. Inventory should be accounted and documented before sales begin. Inventory must be reconciled on a monthly basis. (Including donated items) NOTE: It is the responsibility of the sponsor to complete the inventory sheet. Fundraisers will not be considered finalized unless an inventory sheet is turned in with the Application For Fundraising (Final Report). 10

11. Incentives Incentives must be approved by the Principal. If the merchandise is part of the inventory of a fundraising activity, you must submit this form with the Fundraising Application form. Limit incentives to 15% or less of total inventory to increase profit. If merchandise is not part of a fundraiser; form is attached to check request. 11

12. Application for Collection Activity A Collection Activity – Application/Final Report is used to authorize and document all Not for Profit collections that run for a period of 30 days or more; including, but not limited to, membership dues, tournament fees, band fees, field trips, apparel/uniforms, etc. The 30 day collection timeframe does not include the time it takes to pay the invoice. All invoices related to the collection activity should be paid within 5 days after the end of the collection process. Not for Profit collection reports must be finalized within 10 days after the conclusion of the collection. 12

13. Transfers Between Accounts Transfers serve as payment between club accounts. Be sure that there is money in your account to cover the transfer. Donations or loans are not allowed between clubs. Only Principals Account is allowed to have reimbursable transfers 13

14. Checks All expenses must be paid with a school check. Be sure that there is money in your account to cover the expense. Supporting documentation will be required at the time the check request is submitted. Receipts are due within five business days after the check has been picked up. Check printing days are Tuesday and Thursday. Reimbursements are NOT allowed!!!!! 14

15. Money Disbursed Used when issuing cash to individuals for: Meals Refunds Amount disbursed should equal the amount of check. Signatures should always be collected with the exception of Pre-K through 2nd graders. 15

16. Outstanding Invoices All invoices must be paid in timely manner; any invoices that will be paid off in a series of payments must be reviewed by the bookkeeper and approved by the Principal. Yearbook Prom Receptions Uniforms Field Trips All invoices should be received by campus bookkeeper and not the teacher/sponsor. 16

17. Deposits Funds must be counted by the sponsor prior to bringing the funds to the bookkeeper. You must wait for a receipt! ! ! Review your receipt and sign if you are in agreement. Deposits need to be made on a daily basis. Temporary checks and post dated checks are not accepted. Never use cash collected to make purchases. Do not comingle your deposits. Do not send students to deposit funds. 17

18. Money Collected Use when collecting funds for field trips, pictures, uniforms, shirts, yearbooks, etc. Total amount collected must equal to the Deposit Breakdown Form. Form should be complete with all signatures and turned in at the time of deposit. Signatures should always be collected with the exception of Pre-K through 2nd graders. All funds collected must be documented and deposited on a daily basis. 18

19. Travel Request/Settlement Required Not Required When single check is issued to a sponsor for combined expenses such as: Hotel, meals, gas/mileage and registration fees. *Travel settlement must be done within 5 days. When several checks are issued directly to vendors such as: Hotels, registration, money disbursement for meals or gas/mileage. 19

20. Travel Meals Student Meals (CAF) The maximum meal allowance per day for students traveling is $27.00 per day or $9.00 per meal if itemized by breakfast, lunch, or dinner. Chaperone/Sponsors Meals Any person acting as a chaperone, will follow the same travel guidelines as required through District travel procedures. Meals will be reimbursed at $22.50 for a same day trip. Meals for an overnight trip will be reimbursed at $22.50 for the 1 st day of travel, interim days will be reimbursed at $30 per day, and the last day of travel will be reimbursed at $22.50. Parents not acting as a chaperone will be required to make their own arrangements for meals and travel. Funds for Parents should not be deposited into the District’s activity funds accounts nor should they use the District’s Tax Exempt form. 20

21. Service Provider Packet When hiring Service Providers such as: motivational speaker, choreographer, seamstress, DJ, clown performance, consultants or judges, the following forms must be completed: Submit packet at least four weeks in advance before services are rendered. Checks will not be issued until packet has been approved. Vendor will be required to provide a receipt/invoice. 21 Request for Service Provider Contract for Service Provider Certification of Criminal History Auto Liability Insurance W-9

22. Request for Service Providers Student Activity Clubs only require the signature of Sponsor and approval of Principal. If Fine Arts related then approval from Fine Arts is required. Band Cheer/Dance 22

23. Contract for Service Providers Service Provider must sign the contract after the Request for Services has been approved. 23

24. Certification of Criminal History The vendor certifies that he/she has obtained a criminal history check including any of their employees who will have direct contact with students. Criminal History report may be requested by Fine Arts Department. 24

25. W-9 Form All vendors are required to submit a W-9 Form when payment is being issued by the District, even when a Contract Services Packet is not required. 25

26. Payments to District Employees for Services using Student Activity Funds This is considered Extra Duty Pay Forms to submit for Payment: NCS Duty Agreement Form – Authorized by Fine Arts & Human Resources NCS Duty Pay Form Issue a check payable to UISD for the amount of services agreed upon Extra duty pay will be included in their payroll check 26

27. Sales Tax Texas sales tax statutes impose tax on sale, lease, or rental of tangible personal property and selected services. Personal property includes anything that can be seen, weighed, measured, felt, touched, anything perceptible to the senses. 27

28. Taxable vs. Non taxable Taxable Sales Apparel, books, calendars, vending (pencils & pens), etc. Non-taxable Sales Food items, admission to events i.e. dances, basketball camps, etc. 28

29. Tax – Free Days Each school (campus activity fund account) and each student activity fund account (club), which is a bona fide chapter of each school; is allowed 2, one-day tax- free sales each per calendar year A bona fide club is a group of students that is organized, holds meetings, and conducts business. One-day means the delivery must be done in one single day (24 hours). When receiving a commission, the tax-free day sale does not apply because the sale is the vendors sale. 29

30. The school district qualifies for 2 tax-free days. Each Campus qualifies for 2 tax-free days. All CAF and CAF Admin accounts are considered to be one under the tax free day rule. A Bona-fide chapter (club) qualifies for 2 tax-free days. 8/09/201630 Tax – Free Days-continued

31. Texas Sales Tax Exemption/Resale Certificate 31

32. Allowed Expenditures Awards such as paperweights, plaques, certificates (Not Gift Certificates), school apparel that does not exceed $25 per calendar year in recognition of staff or volunteers for service to the school district Flower Arrangements CAF and/or SAF may be used, not to exceed $100.00 for death of current campus student. Cost can be divided amongst several accounts; the total cost of the flower arrangement shall not exceed $100.00. Substitutions such as food platters are not allowed. Not to exceed $100.00 for death of a campus employee and immediate family (immediate family as in DEC local policy), only allowed for CAF admin. 32

33. Allowed Expenditures Cont. Travel Allowed Expenditures Meals consumed by club members and sponsors Educational field trips, meals, and other activities Travel expenditures for faculty/staff who must accompany students Travel expenditures for Chaperones Must be a District approved parent volunteer Should be included in the travel packet 33

34. Not allowed Expenditures Purchase of any gift for any person/employee or organization that includes the following: Gift Certificates Retirement Gifts Flowers Holiday Gifts Food Gifts Meals Limit the number of appreciation meals furnished to staff Meals or expenses relating to a PTC/Booster Club Daily snacks for faculty and staff Items mentioned could be considered compensation by the IRS and therefore taxable. 34

35. PTC/Booster Clubs must: submit financials on a monthly basis. use their own Tax ID Number PTC/Booster Clubs are required to keep open lines of communication with principal and sponsors. The Booster Club can donate funds to the campus and the campus can make the necessary purchase from our accounts. All donated fixed assets should be tagged in accordance with District procedures. 35 PTC/ Booster Clubs

36. PTC/ Booster Clubs (cont) As per District local policy No district employee shall be an authorized check signer of a parent or booster organization without written approval of the Superintendent and campus Principal. Individuals authorized to sign checks should not be related to each other by marriage or any other relationship. Other additional information including new adopted policy procedures may be found in the Internal Audit web link 36

37. USDA Smart Snacks in Schools Schools of all grade levels will be able to sell foods that meet criteria throughout the school day (the school day according to USDA Smarts Snacks in Schools begins the period from the midnight before, to 30 minutes after the end of the official school day). Foods that do not meet guidelines can be sold during non school hours which start 30 minutes after the end of the school day, on weekends and at off-campus fundraising events. There will be six FMNV “free” days, they are to be determined by the Superintendent’s Office. For further clarification of the USDA’s Smart Snacks in School, please contact the Child Nutrition Dietitians. Elisa Schwartz RD, LD, CDE x6590, elisa30@uisd.netelisa30@uisd.net Sara Kazen RD, LD x6564, skazen@uisd.net 37

38. General Policies Snack Bar/School Stores Campuses that give a percentage of Fundraising proceeds from snack bar sales (or any other fundraisers where there is little or no participation from office staff) to Principal’s Account must be limited to 15% or less. Inventory must be reconciled on a monthly basis. Sponsor must be present during the time of sale. 38

39. Online School Payment (OSP) District Goal: All fundraisers should be available online for each campus in 2016-2017 Time saving: reduces school administration cash and check handling time Convenient: items (field trips, yearbooks, etc.) can be created and uploaded quickly Reliable: electronic payments allow money to be received more quickly and reliably Saves Money: reduces the number of non-sufficient funds checks Improves Communication: payment details will be communicated to parent and sponsor via email 39

40. Online School Payment (cont.) The following must be available online at each campus: Cheer/Dance uniforms Field trips Prom Yearbook Designated Activity Funds Bookkeeper will provide the necessary training. 40

41. Record Retention Records should be kept and be readily available for examination by the Principals, the Internal Auditor, or the Comptroller’s Office. Sponsors are required to keep all documentation for seven (7) years. If a person chooses to relinquish his/her duties as sponsor, all records must be submitted to the bookkeeper or Principal for safekeeping until another person resumes club sponsorship. Sponsor binders must contain copies of: Deposit Breakdown Forms with corresponding receipt Transmittal List Money Collected Form/Money Disbursed Form Check Request Form and receipts/invoices Fundraiser reports and all supporting documentation List of Officers Club meeting minutes All other documentation and notes pertaining to the club 41

42. Report Fraud Remain Anonymous Open 24 hours a day 42

43. Sponsor’s Manual The manual, forms, and presentation are updated annually and can be found online at the Comptroller’s Office website link. http://hpwebserver2.uisd.net/departme nts/student-support- services/business- finance/accounting/activity-funds- office 43

44. Questions 44

45. Samuel D. Flores UISD Comptroller Phone: 956-473-6368 E-mail: sflores@uisd.net Felipe J. Jimenez Activity Funds Manager Phone: 956-473-6432 E-mail: fjimenez@uisd.net Maria Cavazos Activity Funds Accountant Phone: 956-473-6357 E-mail: mcavaz93@uisd.net Jose Manuel Garza Junior Accountant Phone: 956-473-6350 E-mail: joseg@uisd.net Contact Information 45 Leticia Longoria Activity Funds Bookkeeper, United High School Phone: 956-473-5636 E-mail: llongoria1@uisd.net Robert Portillo Activity Funds Bookkeeper, United South High School Phone: 956-473-2326 E-mail: rportillo@uisd.net Cynthia Hernandez Activity Funds Bookkeeper, Alexander High School Phone: 956-473-5971 E-mail: chernandez1@uisd.net Gigi Rodriguez Activity Funds Bookkeeper, L. B. Johnson High School Phone: 956-473-5209 E-mail: ggutierrez1@uisd.net