Budget Services amp Financial Planning Division The objective of this training is to provide a better understanding of s chool finance This training will provide an overview of school site Procurement and ID: 781765
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Slide1
School Finance 101 2015-2016
Budget Services & Financial Planning Division
Slide2The objective of this training is to provide a better understanding of school finance.This training will provide an overview of school site Procurement and Human Resources Management.
Introduction
2
Slide33Agenda
Slide44Pitfalls to Avoid - Procurement
Slide55Pitfalls to Avoid - Procurement
How do we avoid these pitfalls?
PLAN AHEAD
Slide66School Site Payment Options
Slide7Shopping Cart is used to purchase items from the LAUSD General Stores or from outside vendors for goods and services not found in the General Stores. Commonly purchased items are computers, laptops, instructional materials, general and professional services, textbooks etc.
Master Contracts/Agreements
Dollar thresholds
Goods Receipts
7
Shopping Cart
Slide88Shopping CartTitle IBUL-6517.0,
Additional Review Process for Supplemental Instructional Materials (SIM) Purchased with Title I funds
will
be in effect FY 2015-2016.
New Workflow
School
approves the SIM requisition in Shopping Cart and attaches the additional
documentation.
Local District
Title I Coordinator
will
review the expenditure and the documentation
before
the school can purchase the item.
Slide9An Imprest fund allows an administrator to make direct purchases of items utilizing a local site checking account. REF-1706.4, Imprest Funds is in effect for FY2015-2016.
An Imprest fund does not represent additional funding for the school.
To be used for
minor purchases not to exceed $1,000 per item including sales tax and delivery fee
.
Fiscal
Support:
Elementary Schools
–
Fiscal Specialists
at the Local District assist these schools with their Imprest
Fund.
Secondary
Schools
–
Coordinating
Financial
Managers
at the Local District assist these schools with their Imprest Funds.
9
Imprest Fund
Slide1010Imprest FundAmountsFor schools and early education centers that have a restricted/specially funded program or two or more schools sharing one Imprest Fund account under the same administrator
:
Combined Enrollment Maximum
Under 300 - $1, 100
300-749 - $1,500
750-1,199 - $1,800
1,200 and over - $
2,000
The Principal
may increase the amount of the Imprest
Fund to a maximum of $5,000 by transferring funds
f
rom 13027-General Fund School Program or 14173 – Continuation Schools Supplies.
Slide1111Imprest FundEstablishing an Imprest Fund for a New Administrator
Slide12Imprest FundOperation of the Imprest FundMust have Principals original signature in blue ink on Imprest Claim Form, Imprest Reconciliation Form, and Bank Reconciliation Form (
facsimile
or rubberstamp signature is
not
acceptable)
Submit
claim forms when approximately one-third of the Imprest Fund is
expended.
Claims
that total less than $50 should not be submitted except at the end of the fiscal year to clear the
fund.
Every quarter, a copy of the Imprest
Reconciliation
Form, the Bank
Reconciliation
Form, and the Bank Statement must be sent
to Accounts Payable
Branch and your school’s Fiscal Specialist or your school’s Coordinating Financial Manager.
12
Slide13Authorized Expenditures13Imprest Fund
Slide14Prohibited Expenditures14Imprest Fund
Slide15Prohibited Expenditures15Imprest Fund
Slide1616Imprest FundClosing Procedures
Slide1717Imprest FundTitle IThe following are the only allowable Title I expenditures
:
Slide1818Imprest FundTitle IWhen procuring materials with Title I funds,
the Imprest
Fund should be utilized only if a vendor does not accept a purchase order or P-Card
.
Fund administrator
must
ensure
that expenditures charged to restricted federal funds are in compliance with the
Title
I
program requirements. Fund administrator will
be required to reimburse the Imprest Fund for any disallowed expenditures.
Slide19Applying for, updating, or using District Credit Cards involves three different roles at the school or office. The Site Administrator designates Cardholders and Approving Officials. The Approving Official
accepts responsibility for review and approval of Cardholder transactions in SAP. The Approving Official must be senior in position to the Cardholder.
The
Cardholder
assumes responsibility for making purchases with the P-Card, and reconciling transactions in SAP.
19
Policies
&
Procedures
District Credit Cards
Slide2020District Credit CardsTitle IBUL-6518.0,
Restricted Use of P-Card, Ghost Card, and Travel
Card
(T-Card) for Title I Program Purchases
will
be in effect FY 2015-2016.
Any transactions
reconciled with Title I funds will be periodically reviewed by Federal and State Education Programs office
.
I
f
a school uses
any District Credit Card for
unallowable items, the school will be asked to identify general funds to pay back the Title I program within the same school year to avoid additional consequences.
Slide2121A specialized MasterCard that allows authorized District employees to purchase goods and services. A timesaving tool that allows users the freedom to shop competitively from suppliers nationally, whether at a store, by phone, or on the Internet.
Each location may choose either:
one card only with spending limits of $3,000 per transaction / $20,000 per month or
two cards with spending limits of $1,500 per transaction / $10,000 per month each
.
Pre-authorization
forms are needed for
P-Card purchases
of $500 or more
.
Procurement Credit Card (P-Card)
General Information
Slide2222Purchases may be made over the internet, by phone/fax or in person. Protect your credit card as you would your own personal credit card by utilizing the following safety procedures such as: Look for a padlock in the locked position at the bottom of your screen. Read any security alerts that pop up informing you that you are entering or leaving a secure Internet connection. Try to avoid doing business with unknown vendors.
When faxing an order form, never write the credit card number and expiration date on the form
. Instead
, contact the vendor and provide the card information over the phone.
Never provide a photocopy of your P-Card to a vendor, front or back.
Procurement Credit Card (P-Card)
Guidelines for Card Usage
Slide23Cardholders must obtain receipts/invoices from vendors for all purchase transactions. P-Card users must keep pre-approval form, original sales invoices / receipts on file and available for immediate inspection for 7 years.
The sales invoice / receipt must include the following:
23
Sales Invoices/ Receipts
Procurement Credit Card (P-Card)
Slide2424All purchases must be reconciled by the cardholder by the 18th day of the following month. Failure to reconcile monthly transactions by the 18th will result in the card being placed in temporary suspension status until reconciliation is completed. It is the responsibility of the Approving Official to review all reconciled transactions and either accept or challenge by the 21st day of the following month. Failure to review monthly
transactions by the
21st
will result in the card being placed in temporary suspension status until
review
is completed.
Procurement Credit Card (P-Card)
Reconciliation
Slide25Prohibited Expenditures (not a complete list)25Procurement Credit Card (P-Card)
Slide26Prohibited Expenditures (not a complete list)26Procurement Credit Card (P-Card)
Slide2727Title IThe use of the P-Card is restricted to only three items and under certain circumstances. The items are:
Procurement Credit Card (P-Card)
Slide2828Title IWhen reconciling P-Card expenditures with Title I, schools must: Provide a specific description of the items purchased/conference in the “Extras
” tab
Upload the following:
- The page from the SPSA or SPSA Update that specifically
describes
the item(s) purchased.
- The receipt/invoice for the purchase and/or the approved 10.12.1 form for Conference Registration Fees.
After
three
(3) violations
, the schools will not be allowed to use Title I funds to reconcile the P-Card,
for
the rest of the school year.
Procurement Credit Card (P-Card)
Slide29The Toshiba District-wide program established an exclusive digital copier contract with a single qualified vendor to improve overall service and accountability.Centralized all billing into a single invoice for each LAUSD location.A “Ghost” credit card account will be linked to the school’s location for monthly charges. The account will be issued to the Cardholder who must be the same individual as the P-Card holder.You will receive an online invoice from Toshiba and will be responsible for reviewing the charges for your location, having sufficient funds and reconciling those charges in SAP.
29
Toshiba Ghost Card
Policies
&
Procedures
Slide30Schools and offices do not purchase equipment, pay lease/rental payments, pay for toner/supplies, or pay for maintenance service contracts.Network data drops and electrical connections for copier and print devices are provided at no charge. There are no excess copy charges.Locations pay
by the
amount of copies they make.
Black and white copies cost
$0.0098 per copy
Color copies cost
$0.0395 per copy
Duplo copies (
existing machines)cost $0.0085 per copy
Duplo copies (
new machines) copies cost $0.0098 per copy
30
Toshiba Ghost Card
Policies
&
Procedures
Slide31Reconciliation: Toshiba Ghost Card transactions should be reconciled by the 18th of the month. Failure to reconcile the copier expenditures by the 18th of the month, may result in force reconciling of the Toshiba copier charges to the default funding line or other appropriate account. This may also result in suspension or cancellation of the location’s Procurement Card (P-Card) privileges.For Approvers:Failure to ‘review and approve’ reconciled copier expenditures by the 21st of the month may also result in suspension or cancellation of the location’s Purchase Card (P-Card) privileges.
31
Toshiba Ghost Card
Slide32Toner Supplies:Service calls and requests for supply items (toner and staples) for all imaging devices (copiers, duplicators and laser printers) go through Toshiba. Billing Process: Toshiba Business Solutions invoices are required to be attached to the Citibank LAUSD Toshiba Card Statement. Physical files are required to be kept for seven (7) years. 32
Toshiba Ghost Card
Slide3333Title IWhen completing the monthly reconciliation for the Toshiba Ghost card, schools should not assign more than 50% of the monthly expense to the Title I program.
Toshiba Ghost Card
Slide34See BUL-5525.2 District Policy on Travel for more information.Travel Credit Card (physical credit card).Account issued to the Cardholder who must be the same individual as the P-Card holder.
The Travel Card is used to pay for
airfare
,
hotel
and transportation
expenses for employees and students.
Approved
Travel Request Notification (ATRN) numbers generated
must
be
obtained
for travelers prior to booking or making travel purchases.
Approved/signed copies of the 10.12.2 should be uploaded/attached to the related Travel Card reconciliation document/transaction in SAP.
34
Travel Card
Policies
&
Procedures
Slide35Per Procurement Manual, Chapter 7 and Title I restrictions, “Travel Credit Card may only be utilized for travel arrangements for employees”. The use of the T-Card for approved Title I conferences must be reasonable, necessary, allowable and properly supported. Title I charges on the T- Card, must have the approved page from Single Plan for Student Achievement/SPSA Update uploaded and attached along with the receipt for the purchase and the approved 10.12.1 form.
35
Travel Card
Title I
Slide3636School Site Needs
Slide3737Satisfying School Site Needs
Slide38Supplies, Equipment andGeneral Services38General Stores Distribution – Shopping Cart
transactions
General
Stores Distribution Section stocks over 2,800 educational tools, office supplies, furniture
, equipment
, and specialty items that support a variety of instructional programs. In accordance
with Memorandum
MEM-6326.0, schools and offices are
required
to purchase items from the
District’s General
Stores Distribution Center
.
Master Contracts/Agreements
– Shopping Cart transactions
Diplomas -
Herff Jones
Computer software and hardware
Arey Jones – Dell, Hewlett Packard, Lenovo
Apple – Apple products
Dollar thresholds
$1 - $25,000 – Shopping
Cart
(Auto-Generated Purchase Order
)/P-Card
Over $25,000 to below State Competitive Bid Limit – Shopping Cart
At or above the State Competitive Bid Limit –
Shopping Cart
Slide39Travel & Conference AttendanceBUL-5525.2, District Policy for Travel and Attendance at Conferences or Conventions will be in effect FY 2015-2016.
All
School request(s) for Travel, Conference or Convention Attendance require the completion of Form
10.12.2
approved by the Site Administrator and the
Local District Superintendent
or Administrator of Operations (AOO
).
All
out-of-state or international conference/convention and travel must be approved by the Senior Deputy Superintendent, School Operations.
All
requests must be received by the Procurement Travel Desk no later than 20 calendar days in advance of travel.
Approved
travel expenses will be settled in SAP Travel Management Module (TMM), transferred to Payroll, and paid on the employee’s next regular scheduled paycheck.
39
Slide40Rental of Non-District FacilityInput Shopping Cart Product Category 91852 and Object Code 560001 - facilities
rental and
Product Category 64020 and
Object Code
450002 - catering
services
.
Review BUL-5447, Purchase of Meals/Refreshments/Food for Advisory Committees/School Site Councils.
The
school or office must then complete the “Request for Use of
Non-District
Facility/Catering” form.
Completed
forms and requisitions should be submitted to
PSD for
processing
20 business
days prior to
the
desired date of the event.
40
Slide41Professional Services ContractsMaster Contracts/Agreements – Shopping Cart transactionsDollar thresholds $1 - $25,000 – Shopping Cart (Auto-Generated Purchase Order)
Over $25,000 to below State Competitive Bid Limit –
PSD requires
three proposals in
writing, with selection rationale explained, along with the RFPA p
ackage
At or above the State Competitive Bid Limit – Informal RFP process
Unauthorized Uses
Services
related to an existing
contract (
Amend existing contract.)
Maintenance
or repair of
Equipment
Alterations and Improvements (A&I)
projects
Tuition
Reimbursement
41
Slide4242Human Resources
Slide4343Pitfalls to Avoid – Human Resources
Slide4444Human Resources
Slide45What is an RPA? A District form completed by a school or office requesting Personnel to assign an employee to a budgeted position or assignment or to modify a position or assignment with the exception of norm positions. 45
Request for Personnel Action
Slide46RPA’s are used:t
o
assign
pe
r
sonne
l
t
o
p
o
sitions
t
o
ma
k
e
chan
g
es
t
o
an empl
oyee’s assignmentto discontinue an unclassified assignment
to
notify Personnel of the continuation of an unclassified assignment for the new fiscal year.
(
ex. Community Rep, Prof. Expert,
etc.)
R
P
A
’
s
a
r
e
no
t
us
e
d
f
or:
Sp
e
ci
a
l
E
d
assi
g
nm
e
n
ts
in
P
r
o
g
r
ams
1
2
0
0
2,
1
2
0
0
3,
1
2
0
0
5
or
1
2
2
1
5
Admini
s
t
r
a
ti
v
e
po
s
itions
Request for Personnel Action
46
Slide47Information needed to c
omple
t
e
an
R
P
A
c
an
b
e
f
oun
d
on
the
f
ol
lo
wing reports:Position Wi
th Incumbe
n
t
(PWI)
Schoo
l
Bu
d
g
e
t
Sig
n
a
tu
r
e
F
orm
Request for Personnel Action
47
Slide48Freeze Exemption/PC Review48CERTIFICATED POSITIONSFreeze approval IS required for: 1. Opening a limited-term assignment (includes, but is not limited to: Professional Experts, and Temporary Certificated Assignments) Freeze is NOT required for: 1. Filling vacant positions 2. Changing a position’s funding source
3. Decreasing the basis of a position
The following are exempt from all freeze restrictions:
1. School-based certificated positions
2.
Categorical
Limited Contract Teachers
Slide49Freeze Exemption/PC Review49CLASSIFIED POSITIONS Freeze approval IS required for: 1. Requests for new classifications or upward reclassifications 2. Requests for changes in basis or hours for filled classified positionsFreeze approval is NOT required for:
1. Filling of existing classified and Teacher Assistant positions
2. Establishment of new school-based classified positions
3. Closure of any vacant classified position (still requires PC review)
4. Modification of basis/hours of
vacant
classified positions (still requires PC review and may be subject to applicable bargaining agreements)
5. Relief positions
Classified positions closed in budget development for FY 2015-16 cannot be reopened for one (1) year. The closure of an occupied position will
not
be allowed.
Slide50Freeze Exemption/PC Review50FREEZE EXEMPTION PROCESSComplete Request for Freeze Exemption: Staffing. Attach responses to the following questions on a separate sheet of paper:
Please
provide an explanation justifying why this position is essential to the operations of the school or office.
Identify
at a minimum ten typical duties that will be assigned to this position. (Please do not copy from the class description.) 3.
Please
provide a current organizational chart with the position and supervisor indicated. If upgrading a position or closing a position to open a new one, please indicate that on the organizational chart.
Please
identify the funding source (include name of funding source in addition to code). If grant funded, please specify the duration of the grant. 5. For new position requests, describe how the responsibilities of this position are currently being fulfilled.
Submit
information to
your school’s Fiscal Specialist.
Slide51Special Position Guidelines51CATEGORICAL LIMITED CONTRACT TEACHERSA special contract permits the hiring of a highly-qualified person in temporary status to provide instruction to participating students.Assigned time may not exceed 48 hours per pay period. Budget the total annual hours needed times the hourly rate
.
This position is currently exempt from freeze restrictions.
Hiring Procedure
Complete the Contract for Employment as a Categorical Limited Contract Teacher (HR Form 13676) and the Request for Personnel Action (RPA).
Submit the form at least four weeks prior to the start of the CLC service to the school’s Fiscal Specialist. Fiscal Specialist will submit the signed Contract for Employment to the Human Resources representative.
Once approved the applicant will be contacted by an HR representative to complete all remaining documentation.
Slide52Special Position Guidelines52PROFESSIONAL EXPERTSProfessional Expert assignments may… Be used for assigning qualified persons on a temporary basis for a unique, non-repetitive, or specific projects. Professional Expert assignments may not…
Be
used to perform any set of duties which are described in a certificated, classified, or other unclassified class description.
Be
used for the purpose of avoiding payment of overtime or for providing services which certificated or classified employees are customarily hired to perform
.
This position is currently
requires freeze approval.
Slide53Special Position Guidelines53PROFESSIONAL EXPERTSTo establish a professional expert assignment, administrators need to:Complete the following forms: Professional
Expert Evaluation Standards Form,
Request
for Personnel Action Form,
Professional
Application Form, and
Duty Statement
Submit forms
and additional information to:
Human
Resources Division Placement and Assignments
Beaudry Bldg
., 15th Floor
Attention
: Vanessa Franklin, Personnel
Specialist
Ensure that funding is available.
Slide54Thank you! 54