1. Student Activity Training FY16-17
Prepared by: HCISD Accounting Department

2. 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

3. 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.

4. 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
Excel File 461 must be ed

5. 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

6. Notes on Reports
Please submit your reports in the order provided in the previous slide
The Fund 461 Summary Sheet MUST be ed 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

7. -cont. Notes on Reports
A revised Fund 461 Summary Sheet will be ed to you later this month (September )
This will be used beginning with September’s Reports

8. Report Snapshots
Bank Reconciliation

20. Fund 461 Summary

21. Journal Entry

22. 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)

23. 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.

25. 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

26. 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.

27. 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.

28. New Items to Look For
Food purchases for staff only will be coded to object code 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 $ 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
Student snacks and student banquets should be charged to object code

29. 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)

30. 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.

31. 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 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.

32. Thank you!
A copy of the revised Student Activity Manual has been posted online.
Please read!
Any questions, please call us!
Have a great year!!