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Introduction toKeystone and ISD Finance
Ways of ISD
Terms to Know
Accounting: ◦Budget◦Requested, Encumbered◦Debits/Credits, Expense/Revenue◦Available
Groups: ◦Wildcards◦Budget Group◦Budget Control Number◦ASN
Textbook Funds
BCN = 13-11x1-6422-xxx-0000-0000Paper costs default to instructionalLibrary booksSupplemental materialsLost/replacement textbooks
◦17-////-////-xxx-0000-0320Does not carryover
Building Budget Funds
BCN = 10-11x1-6411-xxx-0000-000011x1 Instructional costs
◦SPED costs same as other students, ◦special equipment needs to SPED office
2122 Counselor office costs2222 Library Media Center costs2410 Office costs
Building Budget Funds
Library books ◦10-2222-6441-xxx or 13-2222-6422-xxx◦print, electronic or AR tests
Para and Secretary extra/overtime hours charged back to building budget
Copier costs (6363) pre-encumberedPrior year carryover calculated and posted
end of September each year
Activity Account Funds
Account groups for balance: ◦3111 fund balance, ◦51xx revenue, ◦6411 expense
ASNs: xxx-ACTX, xxx-ACTR, registrationRaised by students used for students for
intended purposeSocial Committee Activity AccountPTA Activity Account
Special Budget Funds
Attendance Awards BudgetPLTWJROTCProfessional Development
◦2214 State Building PD (PDC, Certificated)◦2215 Building budgets (non-cert & extra)◦2219 Grants
AthleticsTitle I(Elementary, Nowlin, & VHHS bldgs)Other Grants
Internal Services
Bulk Mail (minimize mailing) (6361)Print Shop (minimize printing) (6363 or 6494
forms)Facility projects and building rentalsTechnology (6412)Professional Development pre-approval PD officeTransportation trips (new program is teacher input
based, requires initiate 3 weeks prior)Catering: West Side Café or Nutrition ServiceVending: Nutrition ServiceFundraising: expectations and approvals
ISD Initiatives
Savings Rewards: ◦energy, student attendance, sub
usage=building share (Sep) / employees (Dec)Recycling:
◦Deffenbaugh contract, quarterly payments with email notice
Vending: ◦Nutrition Service with monthly revenue sharing
Healthy Foods: ◦staff, students, and fundraisers
ISD Initiatives - Community
Local Buying monthly report goes to administration
Foundation: ◦Holiday Helpers, Caring for Kids, Teacher
grants, Volunteers, etc.Special Activity Accounts:
◦United Way and other Donations Pass Thru◦CharacterPlus
Purchasing
Twice daily (10:30 and 3:00) POs processed/distributed and copy printed to building printer
Use PO vendorsNew vendor requests: submit to Accounting
Department, must accept PO, may be denied
Special Vendors (p 104)Quotes recommended, document in Text of
PO
Gift Cards
Same as cashMost grants do not allow themNone to staff for servicesPreapproval requiredSpecial documentation required:
◦copies of cards and list of recipients
Purchase Cards (UMB Visa)
Usage: travel costs, meals, field trip registrations, postage, emergency needs, not to circumvent the PO process
Entry: PO per transaction include vendor name, purpose, what
Text: Justifications for emergencies/out of ordinary
Documentation: original detail sales receipt of purchases and credit card payment receipt
Reconciled statement to Dr. Stout’s office
Payments
Weekly AP checks written Thursday/mailed FridayPersonal reimbursements accumulate until
greater than $15, original receipts, no sales taxCash receipt refunds: cash receipt
documentation, activity fund 17 then related expense, from fund 10 revenue (notify BBO)
Employee work is paid through payroll (except MSHSAA officiating)
Meals documentation required: who, purpose, when (credit card or catering)
Payments
We do not prepay for services except for the following:◦Deposits◦Registrations
Sales tax exempt: only be used by school district for district purposes◦Will not reimburse sales tax on reimbursements◦Sales tax charge on some sales to public
Travel costs / Prof Development
Professional development authorizations through PD office on Travel Request Form
Authorized leave entry and approval in SubFinder
Per day meal reimbursement limits
Mileage Reimbursements
IRS rate at July 1IRS rules start/end locationsin district use chartNon-ISD school use MapQuest at least monthly request on Mileage
Reimbursement Request Form
Returned Check Payments
Nutrition Service and Childcare removed from account balance
Office returns must be paid at CO by cash or money order
Obligations
GeneralDestiny (library)AthleticsMoving to next grade level
Chart of Account Structure
COA Elements Lookup
The most updated version of elements used for account codes and their description is available at the click of a button.
COA Element Sections
The account code is composed of 6 sections:
Fund FunctionProgram
ObjectUse
LocationOr Dept
GrantProject
Activity
10 2219 6131 420 0200 0000
xx xxxx xxxx xxx xxxx xxxx
Funds
10 General (Incidental) Fund13 Textbook Fund15 Phil Roberts Scholarship Fund16 Nutrition Services Fund17 Activity Funds20 Teachers’ Fund30 Debt Service Fund40 Capital Projects Fund
1xxx K-12 Regular Instruction
1111 Elementary1131 Middle School1151 High School119x Summer School Programs
◦1191 Summer School◦1193 Bingham Fine Arts Academy
13xx Vocational Programs14xx Student Activities
12xx Special Educ Instruction
1206 General Special Education 1222 Lifeskills1224 CBSS/Autism1226 BASS1232 Speech Language Therapy1236 Visually Impaired1237 Hearing Impaired1242 Multi-categorical Classrooms1243 Emotionally Disturbed1281 Early Childhood Special Education1291 Extended School Year IEP1295 Proportionate Share
12xx Other Special Instruction
1205 Homebound1223 Early Intervening Services1211 Gifted/Impact1251 Title I1261 IAP Section 5041271 English Language Learners
19xx Tuition Programs
1910 Local Effort Resident II1921 Vocational Tuition1931 State School Tuition1941 Special Education Full Tuition
21xx Pupil Support Services
2112 Attendance2113 FSL Social Work2122 Counselor Guidance2134 Nurse Services2136 Orientation & Mobility2137 Occupational Therapy2138 Physical Therapy2139 Other Health Services2142 Psychological Services2161 Long Term Suspension
221x Improvement of Instruction
2211 General Improvement of Instruction2212 Curriculum Services2213 Teacher Assistance Programs
◦Instructional Coaches (TIS)◦MU Fellow Mentors◦Process Coordinators, Testing Team
2214 State Professional Development2215 District Professional Development2219 Grant Professional Development
2xxx Building Support
2222 Library Media2410 Building Level Administration2491 Graduation
Administrative Services
231x Board of Education2321 Superintendent2323 Human Resources2525 Business Operations254x Operation of Plant (Facilities)2546 Security Services255x Transportation256x Nutrition Services2620 Public Relations2645 Employee Health Services
3xxx Community Programs
3112 Facility Rentals3211 Community Recreation (Aq/WC)3312 Foundation Volunteer Services3511 Parents as Teachers3519 Infant Toddler3520 Part Day Preschool3531 Full Day Pre-K / School Age Care3621 Homeless Support3651 Phil Roberts Scholarships3711 Non-Public Education Support3912 Parental Involvement3921 Caring Communities394x Post Employment Benefits
4xxx Facility Acquis/Improv
4021 Land Acquisition4031 Site Improvements4051 Building Construction/Improvements
5xxx Debt Obligations
5111 Bond Principal5211 Bond Interest5311 Bond/Lease Fees
Object Code Groups
61xx Salaries62xx Benefits63xx Services64xx Supplies and Materials65xx Equipment66xx Debt
61xx Salaries
6111 Certificated Regular Salaries 6112 Career Ladder Payments 6115 Certificated Sick/Vacation Buybacks 6131 Certificated Substitutes 6133 Certificated Extra Work 6134 Certificated Summer School Pay 6137 Certificated Travel 6151 Classified Office Salary (not directly w/students –
adm/office secretary) 6155 Classified Sick/Vacation Buybacks 6161 Classified Program Salaries (w/students–para, bus driver) 6163 Classified Extra Hrs/Extra Work 6164 Classified Summer School Pay 6165 Classified Overtime 6167 Classified Travel 6171 Classified Substitutes
62xx Benefits
6211 Teacher Retirement 6221 Non-Teacher Retirement6231 FICA6232 Medicare6241 Health Insurance6243 Life Insurance6244 Dental Insurance6252 Long Term Disability Insurance6261 Workers’ Compensation6281 Unemployment Insurance
63xx Services (most common)
6311 Tuition6312 Consultant for Program
Improvement6313 Pupil Services (therapists)6316 Testing6319 Professional and Technical Services6343 Travel Between Buildings (mileage)6344 Prof Dev and Travel Out of District6349 Field Trip Costs (bus & admission)
63xx Services (most common)
6361 Postage & Mail Costs6362 Advertising6363 Printing Costs (print shop & copiers)6364 Telephone6365 Cell Phones
6371 District Dues & Memberships6391 Other Purchased Services6399 Financial / Background Fees
63xx Services (most common)
6324 Water & Sewer6331 Cleaning & Trash6332 Outside Repair Services6339 Maintenance Agreements (includes
software)6333 Rent Land & Bldg6336 Vehicle Leases6381 Contracted Improvements6383 Unplanned Maintenance6392 Uniform Services
641x General Supplies
6411 Supplies & Materials6412 Technology Supplies (toner,
cameras, printers, computers, etc.)6413 Project Supplies (classroom,
significant specific program)6414 Printed Forms (district wide)6416 Maintenance Supplies6417 Janitorial Supplies6418 Grounds Upkeep Materials
642x Textbook Supplies
6421 Textbooks – District Adoption6422 Textbooks – Building Level
(supplemental, replacement, graphing calculators, paper costs)
6423 Textbooks – District Print Shop
6441/51 Library Media Supplies
6441 Library Books (print, electronic, AR tests, rebinding, barcoding, etc.)
6451 Library Periodicals
Important to code here for MSIP reports
64xx Support Supplies
6471 Nutrition Service Food Supplies
6481 Electricity6482 Natural Gas6486 Vehicle Fuel6489 Petro Products
6492 Uniform Expenses
649x Other Supplies
6490 Unreimburseable Adult Meals6491 Snacks & Meals6499 Other Supplies
65xx Equipment
6511 Land Acquisition6521 Building Construction / Renovation6531 Site Improvements6541 Non-instructional Equipment (office)6542 Instructional Equipment (classroom)
6551 Vehicles (not buses)6552 School Buses
Cost > $1000 each (or set) and would repair rather than replace
Navigating Keystone Client
Log in/outIconsButtons: OK, Cancel, Clear, Options, Delete,
etc.Tab, Enter, ClickMenu systems and creating your ownPrinting and other options: Preview, Excel,
PDFClearing the Task screen, picking a
background picture
Navigating My Benefits
Teacher RequisitionsSchool Specialty Requisitions
Tips & Tricks
Shortcut keys ◦ (F5=New, F6=dupe, F8=lookup, F9=zoom, CTRL-X/C/V, Shift-
arrow/click=block, CTRL-click=select, CTRL-home/end=go to, Window-D/L=desktop/lock) [Tech Tips Sheet]
Folder system◦ request, open PO, paid
Review system◦ daily PO requests, weekly open PO
Monthly reports to supervisor◦ budget group, activity, PD
Teaching and learning sheetsBusiness Office at a Glance
◦ Use the general numbers…more people answer
Common Reports
Budget Group ProposalBudget GroupActivityGrantsAccount Analysis Summary versus
Wildcard Account AnalysisRequisition DetailOpen PO List (3-4 x a year from AP)Cash Receipts Listing
Inquiry
Alternate Funding Sources