1. Student Activity Cheer/Dance Training 2013-2014 August 8, 2013 presented by Accounting Department 1

2. STUDENT ACTIVITY FUNDS Funds raised by student groups shall be used only for the benefit of the student club. Student Activity Funds are held in trust. We have a responsibility to safeguard their funds. 2

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

4.  A fundraiser application must be filled out and turned in prior to any fundraising activity.  Sponsors must list all deposits and expenses.  Fundraisers must be closed within two weeks of the ending date.  All fundraisers must include an Inventory Sheet Application for Fund Raising Activity

5.  All merchandise purchased and remaining must be accounted for on this form.  Donated items must be included.  Items used together may be grouped, ex. cheese, chili, jalapeños and bowls for nachos.  NOTE: Fundraisers will not be considered finalized unless an inventory sheet is filed with the Application For Fundraising. INVENTORY 5

6. INCENTIVES 6  Incentives must be approved by the Principal.  If the merchandise is part of the inventory of a fund raising activity, you must submit this form with the Fundraising Application form.  If merchandise is not part of a fundraiser; form is attached to check request.  Limit incentives to 15% or less of total inventory to increase profit.

7. CHECKS  All expenses must be paid with a school check.  Be sure that there is money in your account to cover the expense.  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!!!!!

8. Unallowed 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 Abuse of 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. 8

9. ALLOWED EXPENDITURES Awards such as plaques, certificate (Not Gift Certificate), school apparel that does not exceed $25 per calendar year, in recognition of students, staff or volunteers for service to the school district. Flowers that do not exceed $75.00 and only for: death of campus student death of a campus employee and immediate family (as in DEC local policy). CAF ONLY 9

10. ALLOWED EXPENDITURES Cont. Meals Allowed Expenditures Parent/Student functions such as Open House, Parent Night, & Graduation Refreshment & snacks for meetings where the school serves as host for related activities for students, staff, & patrons. These functions require an agenda and sign-in sheet. 10

11. 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 Need to be cleared as parents Should be included in the travel packet 11

12. 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.

13. 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.  Post dated checks are not accepted.  Deposits need to be done on a daily basis.  Never use cash collected to make purchases.  Do not comingle your deposits.

14. MONEY COLLECTED  Use when collecting funds for field trips, pictures, uniforms, shirts, yearbooks, etc.  Signatures should always be collected with the exception of Pre-K through 2nd graders.  Total amount collected must equal to the Deposit Breakdown Form.  All funds collected must be documented and deposited on a daily basis.

15. Receiving of Funds Use triplicate receipts First copy goes to purchaser Second goes to secretary/bookkeeper Third is kept for your records. All three copies of your receipts need to be included in your receipt book when a receipt has been voided. Voided receipts need to be marked as “VOID” and should be kept in your booklet for accounting purposes. 15

16. MONEY DISBURSED  Used when issuing cash funds to individuals, such as: o Meals o Reimbursements  AMOUNT DISBURSED SHOULD EQUAL THE CHECK AMOUNT  Signatures should always be collected with the exception of Pre-K through 2nd graders.

17. 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. 17

18. Professional Services Packet Request for Consultant Services Contract for Professional Services Certification of Criminal History W-9  When hiring motivational speakers, choreographers, seamstress, DJ services, moonwalks, clown performances, consultants and judges  The following forms must be completed:  Submit at least four weeks in advance before services are rendered.  Checks will not be issued until packet has been approved

19. REQUEST FOR CONSULTANT SERVICES Student Activity Clubs only require signature of Principal, Sponsor, and Fine Arts if Fine Arts related club.

20. CONTRACT FOR PROFESSIONAL SERVICES  Two versions are available depending on the contract amount:  less than $5000  over $5000  Consultant must sign the contract after the Request for Services has been approved. 20

21. 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. 21

22. W-9 FORM 22 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.

23. TEXAS RESALE CERTIFICATE 23  Used when purchasing items that will be resold in fund raising events. NOTICE: YOU WILL BE SIGNING

24. TEXAS SALES TAX EXEMPTION  Purchase of items for school related purposes  It is a criminal offense to give a resale certificate, or sales tax exemption for personal use 24 NOTICE: YOU WILL BE SIGNING

25. PTC/Booster Clubs must:  submit financials on a monthly basis.  use their own Tax ID Number If the Booster Club does not have a tax exempt number, they can donate the 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. PTC/ Booster Clubs 25

26. Note: 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 PTC/ Booster Clubs (cont) 26

27. REPORT FRAUD  Remain Anonymous  Open 24 hours a day 27

28. Remember to always: ◦ Obtain a written commitment for all orders ◦ Collect Funds before activity commences ◦ Include Sales Tax if uniform will be kept by the student An option when buying uniforms is for the student and/or parent to contact vendor directly. Accounting For Cheerleader Uniforms 28

29. Cheerleader Spreadsheet Template Maintaining the Cheerleader Spreadsheet will help you in:  knowing exactly how much each student owes  knowing how much you have collected.  being prepared for an audit & to transfer responsibilities The template can be found under the Internal Audit web link. 29 Sponsor Binder

30. The manual, forms, and presentation are updated annually and can be found online at the Accounting Department web link. Sponsor’s Manual: 30

31. Questions 31

32. Samuel D. Flores Director of Accounting Central Office E-mail: sflores@uisd.net Phone: (956)473-6368 Mario Gonzalez Activity Funds Accountant Central Office E-mail: mgonzalez3@uisd.net Phone: (956)473-6432 Rosa Cabello Accounting Manager Central Office E-mail: rcabello@uisd.net Phone: (956)473-6369 Contact Information Luis Blancas Sr. Bookkeeper United High School E-mail: lblancas@uisd.net Phone: (956)473-5636 Tina Gonzalez Sr. Bookkeeper Central Office E-mail: vgonzal@uisd.net Phone: (956)473-6357 32 Jerry Esqueda Sr. Bookkeeper J.B. Alexander High School E-mail: gesqueda@uisd.net Phone: (956)473-5971 Cynthia Hernandez Sr. Bookkeeper L.B. Johnson High School E-mail: chernandez1@uisd.netE-mail: chernandez1@uisd.net Phone: (956)473-5209 Coral Perez Sr. Bookkeeper United South High School E-mail: cperez@uisd.netE-mail: cperez@uisd.net Phone: (956)473-2326