1. Intro to CCSD Bookkeeper Training Local School Accounting

2. School Bookkeeper Important Tasks Follow financial procedures Process and keep school money secure Pay bills timely Place (and receive) Purchase Orders Track county expenditures

3. School Bookkeeper Important Tasks Post p card charges in eCobb Print invoice in eCobb and pay invoice to CCSD for local school charges posted to p card Other duties as assigned Keep principal informed of overall financial condition Important: The PRINCIPAL directs how school funds are spent

4. “Lingo” CCSD – Cobb County School District County Funds – Funds received from county, state, federal, and private grant sources, budgeted and paid out by the county Budget charge codes – Used to appropriate and designate COUNTY FUNDS monitored by Budget Services 0100 M30 1106 1000 6101 0430

5. “Lingo” Student Activity Funds – Local Funds received and paid out by the school Chart of accounts – Used for LOCAL SCHOOL FUNDS 141 BOA – Bank of America CashPro Online – Online website for Bank of America, which must be checked daily!

6. “Lingo” The Portal- The “shell” that contains all of your financial information (http://finance.cobbk12.org)http://finance.cobbk12.org CCSD Home Page – The District home page The Form Bank – Bank of all forms needed Board Administrative Rules-Found on CCSD Home Page LSA – Local School Accounting FSU – Financial Services University

7. Financial Services Division Brad Johnson, Chief Financial Officer Cathy Adams, Executive Secretary to CFO 770-426-3310 Office Phone Number Accounting Services Jan Hendrix, Director Lunchroom Accounting Budget Services Mandy Wissing, Director Capital Project Accounting & Accounts Payable Tom Marshall, Director

8. Financial Services Division Internal Compliance Debbie Randazzo, Director Cathy Strudthoff-Brown, Manager, Local School Accounting Tim Conner, Supervisor, Property Control Suzanne Hatfield, Manager, Internal Compliance Rochelle Gross, Accountant, Internal Compliance Nancy Tolbert, Financial Business Analyst, Financial Analysis and Training Payroll Services Lisa Carter Leach, Director

9. Local School Accounting Assists with understanding and applying procedures regarding local school funds Assists with EPES Accounting Software Assists with Cobb Check Scan Software Assists with school safe Interfaces with banks when necessary Assists with the ASP program

10. Local School Accounting Completes your bank reconciliation Answers questions: call your School Financial Representative! Refer to your manuals on the Financial Services University. The manuals are the starting place for everything!

11. Pots of Money COUNTY FUNDS Managed by Budget Department Maintained in CCSD checking account Source of County funds  County  State  Federal  Private Grants

12. Pots of Money TITLE I FUNDS Managed by Title I Maintained in CCSD checking account All expenditures using Title I funds must be pre-approved by Title I

13. Pots of Money LOCAL SCHOOL FUNDS Maintained in school’s checking account Funds counted, deposit prepare and dropped in safe for Armored Car Service and recorded in EPES Accounting software by school Bookkeeper Source of Local School funds  Field trips (Students)  Donations  Fundraisers  Grants and Memorials  Special events

14. Local School Funds Pay for: Note: Don’t pay a bill just because you receive an invoice. Field trip expenses Refunds Local School Expenses Purchased with Procurement Card CCSD charges (Ex: bus, subs) Individual with receipt for purchase Direct to vendor ALL expenditures must be pre-approved by the school Principal, using an FS-381 form

15. Local School Fund Deposits Daily collections Daily receipting Daily posting in EPES Follow the procedures Get to know backup bookkeeper

16. Bank Accounts for Local School Funds Principal and designated check signers Checking Account Deposit Verification on CashPro Online Daily Verify each School and ASP deposit Keep a copy of verification Use all checks sequentially Keep all unused checks safe in a secured location Store all unused checks flat

17. Safe Must be used for everyone’s safety Contact Sindy Newcomer for problems with opening the safe School Safe Authorization & Confidentiality Agreement (FS-339) Submitted annually and each time there is a change

18. Safe Top and Middle Compartments Individual PIN Multiple slots with audit trail Middle is also used by Lunchroom Maximum storage overnight is $2,500.00

19. Safe Bottom Compartment Dunbar Armored Car Service is our deposit pick up service Requires both school employee and Dunbar driver to open When deposit is dropped to the bottom, safe as a bank Log book (very critical)

20. Local School Accounting and Procedures Manual Principal’s Responsibility Revenue cycle Spending cycle Reporting

21. Bookkeeper Operations Manual Use for all school money, both receiving and spending Step by step “How To” book Keep it handy Use it continuously When in doubt, call or email your School Financial Representative

22. Chart of Accounts Chart of accounts - Use it daily! Tells how accounts can be used When in doubt, ask your School Financial Representative!

23. After School Program Deposits Daily Deposit Report Deposit Slip Bank Bag Strip Expenses ASP County Charge Codes Request Reimbursement (on a limited basis)

24. Reporting Daily Deposit Report Daily CashPro Online Previous Day Report Month End Reports FS-172a/b Year End

25. Procurement Card The Procurement Card Manual is found on the Financial Services University. An application for a procurement card is Form FS-410, found in the Form Bank, under Accounting. All charges must be pre-approved by the Principal on Form FS-381.

26. Performance Contracts A contract must ALWAYS be completed and approved BEFORE services are rendered! Only the School Principal can obligate the school to a contract and it must be in writing. If county funds are to be used, additional signatures will be required. Contracts must comply with State of Georgia and Cobb County School District accounting and purchasing policies and procedures, the Georgia Security and Immigration Compliance Act (OCGA) 13-10-91 and HB 87-Illegal Immigration Reform and Enforcement Act of 2011.

27. Performance Contracts Updated Forms available on the Portal in the Form Bank: Performance Contract Forms (FS-213) Contract Remittance Forms (FS-212) **You must use a Principal approved FS-381 for each FS-212** Contractor Affidavits (FS-214) Subcontractor/Sub-Subcontractor Affidavits (FS-215)

28. Performance Contracts Questions? Local School Activity Funds – Nancy Breu at nancy.breu@cobbk12.org County Funds – Rhonda Harris at rhonda.harris@cobbk12.org

29. Field Trips Bookkeeper may be asked to enter the field trips in the Field Trip Manager system Contact Carol Valentine regarding training on the Field Trip Manager System - carol.valentine@cobbk12.orgcarol.valentine@cobbk12.org Assist field trip coordinator in pricing the trip Receipt the money and pay the expenses Order the private carrier buses for the trip – which will require completion of a Performance Contract Contact Michelle Sims for field trip questions michelle.sims@cobbk12.org or 770-429-5820 michelle.sims@cobbk12.org

30. Travel Refer to Travel Manual on the Financial Portal Diana Condon, Payroll Representative 770-426-3338 Contact Payroll regarding all payments to CCSD Employees

31. Other Duties as Assigned Hospitality Advisor to Principal Work closely with administrators and teachers Team Leader CFO

32. To Sum It Up ! Read the manuals! Ask questions! Be Organized!