Tantasqua & Union

61Employer Manual

Functionalities for:Section I: Human ResourceSection II: PayrollSection III: Financial

Accounts Payable Accounts Receivable Grants

Procurement

Section IV: Operating BudgetSection V: Bookkeeping Notes

HUMAN RESOURCEPROCEDURE MANUAL

ForTantasqua & Union 61

Section I

Tantasqua/Union 61Central Office

Terminations/new Hires Terminated Employees Page 1 New Employees; Tantasqua Page 2 New Employees; Union 61 Page 3 Employee Absences Page 4 Criteria to Follow Page 5 Definition of Leaves Page 6 Family Medical Leave Act Page 7 Massachusetts’ Maternity Leave Law Page 8 Pregnancy Discrimination Act Page 9 Small Necessities Leave Act Page 10 Questions/Answers

Eligibility Page 11 Health condition Page 12 Salary continuation Page 13 Benefit availability Page 14 Extended sick leave Page 15 Sick leave bank Page 16 Notices Page 17 Entitled to which leave Page 18 Law vs. Contract Page 19 Parental leave portions Page 20 Availability is to whom Page 21 Employer restrictions Page 22 Contractual entitlements; vacation/sick leave Page 23 PDA and discrimination Page 24 Medical certification Page 25 Return medical certification Page 26 Return to work placement Page 27 Laid off or dismissed while on leave Page 28 Creditable service Page 29

Procedure to Apply Page 30 Sample A Sample B

Leave Request Forms Page 31

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TERMINATED EMPLOYEES

List composed of terminated employees from each building Principal

The following information should be submitted to HR to be distributed to the Bookkeeper, Executive Assistant to the Superintendent and Technology Department Name of school Name of employee Position of employee Termination date Reason for termination If an employee terms during the school year a

termination sheet is to be filled out and sent to HR Letter sent to terminated employee for exit interview (this

will be done by HR for Tantasqua and bookkeepers for elementary schools) Once interview is completed appropriate papers are forward to

Payroll for processing.

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Tantasqua New Hires

NEW HIRES for TANTASQUA E M P LOY EES

List of vacancies/anticipated vacancies from Principals toSuperintendent

Superintendent distributes to Executive Assistant, Human Resource, Technology Department and bookkeepers (ex: seventh grade math teacher; Tantasqua Regional Jr. High; entry level;1.FTE

Principal interviews and sends recommendation for appointment packet to Superintendent

The Superintendent interviews and makes decision to hire and sets pay rate for teaching staff

Letter of acceptance from Superintendent to be signed by candidate or rate sheet to be distributed to HR from principal of school

HR sends letters re: orientation date to new employee HR conducts new employee orientation and organizes employee

folders to be distributed to payroll once demographics are entered into payroll database

Employees entering during school year will be directed to call HR for appointment prior to Hire date so time for CORI and Fingerprinting can be completed

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NEW HIRES for UNION 61 EMPLOYEES

List of vacancies/anticipated vacancies from Principals toSuperintendent

Superintendent distributes to Executive Assistant, Human Resource, Technology Department and bookkeepers (ex: fifth grade math teacher; Brimfield Elementary school; entry level;1.FTE

Principal interviews and sends potential hire packet to theSuperintendent

Superintendent interviews and makes decision to hire and set pay rate for teaching staff

Letter of acceptance from Superintendent to be signed by candidate or rate sheet to be distributed to HR from principal of school

Paperwork to be given to designated bookkeeper Bookkeeper sends letter to new employee regarding payroll

paperwork Town Halls are responsible for health benefits information

HR will enter new employees demographics into payroll database then distribute to PR for further processing set up

Principal composes list of new hires to Executive Assistant, Human Resource, Technology department and bookkeepers (ex: fifth grade math teacher; name; Brimfield elementary; salary level; FTE

Employee Absences

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Notify HR when any of the following occur:

Employee is out 3 consecutive daysEmployee is requesting leave time for

Medical for selfCare for family memberMaternity leave

It must be reported immediately to HR when you know an employee has potential for loss time; HR will decide if it will fall under FMLA leave or other leave.

Criteria to follow

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Employee advises Leader of time needed

Advise employee to write a request to the Superintendent; more detailed the faster the request can be approved and to cc a copy to building Principal. Send all request to the HR Specialist in central officeto expedite.

This will alert central office to efficiently and effectively advise the employee and the principal to the correct pathway to approach the solution

Definitions of Leave

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FMLA Family Medical Leave Act

MMLA Massachusetts’ Maternity Leave Law

PDA Pregnancy Discrimination Act

SNLA Small Necessities Leave Act

Questions & Answers

What is the Family and MedicalLeave Act ("FMLA")?

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This is a federal law (5 U.S.C. §§ 6381-6387) providing a total of 12 weeks in each 12-month period for any combination of the following reasons: (1) the birth, adoption, or foster care of a child, (2) the employee's own serious health condition; and (3) to care for a parent, spouse, or dependent who has a serious health condition. Generally, for parental leave purposes, the FMLA leave would also have to be taken in consecutive weeks. Parental leave under the FMLA is only available for 12 months after the birth or adoption of the child.

The Act is intended to balance the demands of the workplace with the needs of families, to promote the stability and economic security of families, and to promote national interests in preserving family integrity. It was intended that the Act accomplish these purposes in a manner that accommodates the legitimate interests of employers, and in a manner consistent with the Equal Protection Clause of the Fourteenth Amendment in minimizing the potential for employment discrimination on the basis of sex, while promoting equal employment opportunity for men and women.

What is the Massachusetts'Maternity Leave Law ("MMLL")?

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This is a state law (G. L. c. 149, § 105D), allowingfemale employees eight weeks of consecutiveleave for childbirth or adoption. You are eligibleif you have worked full time for your employerfor three months. Under the MMLL, unlike theFMLA, you are entitled to eight additional weeksimmediately following your child's birth oradoption whether or not you have taken leaveprior to your child's arrival.

What is the PregnancyDiscrimination Act (PDA)?

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This is a federal law, amending Title VII of the Civil Rights Act of 1964, that makes it illegal to discharge or otherwise adversely affect an employee because she is pregnant, has an abortion, or gives birth to a child. It also requires employers to treat pregnancy related disabilities and illnesses the same as any other illness or temporary disability, for purposes of medical verification, availability of pay, accrual of seniority and other benefits, insurancecoverage, entitlement to promotions, etc. The state's anti-discrimination statute (M. G. L. c.1518) contains similar protection.

What is the Small NecessitiesLeave Act (SNLA)?

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The SNLA is state law that allowseligible employees up to 24 hours ofleave every year, in addition to the12weeks allowed under the FMLA, forthe following purposes:

to accompany their child to routine medical or dental appointments, such as check-ups or vaccinations;

to participate in school activities directly related to the educational advancement of their child, such as parent-teacher conferences;

to accompany an elderly relative to routine medical or dental appointments or for other professional services related to the elder's care.

to be eligible for SNLA leave, you must meet the same criteria as for FMLA leave.

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Who is eligible/for leave under theFMLA and SNLA?

This leave is available to male and female employees who have worked for the school district for at least 12 months (not necessarily consecutive) and who have worked at least 1,250 hours during the immediately prior 12 months. "Hours worked" includes actual work time that your employer has required of you, including time correcting homework, preparing lessons, correcting tests, and attending training - even if those hours are spent at home or elsewhere. "Hours worked" does not include time off the job, such as sick leave and personal leave.Full-time K through 12 professional instructional employees (teachers) who have worked a full school year are presumed to meet the hours requirement, unless the school district can prove that they did not actually work 1,250 hours.

• Educational Support Personnel (ESP's )are not entitled to this presumption as they will not work the 1,250 hour threshold.

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What is a serious health condition for thepurposes of the FMLA?

A serious health condition for FMLA purposes is an illness, injury, impairment, or physical or mental condition that meets at least one of the following criteria:

in-patient care

lasts more than 3 consecutive calendar days and involves continuing medical treatment

is related to pregnancy or childbirth

is a chronic serious condition

is a long-term or permanent disability

requires multiple treatments in order to prevent long-term incapacity.

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Will I get paid during my MMLL, FMLA, and SNLAleave?

None of these laws in and of themselves require the employer to pay you during your leave. However, these laws and the PDA would require the employer to pay you if they would pay other similarly situated employees. Therefore, you wouldbe entitled to use your accrued paid sick leave during any period of time in which you are sick or disabled during your pregnancy and after childbirth. Usually doctors will certify that you are disabled from childbirth for six to eight weeks afterwards. Similarly, if you generally would be permitted to use accrued vacation days for absences due to other reasons, then you must be permitted to do so for absences related to pregnancy or child-rearing.

If you remain on maternity or parental leave after you are no longer sick or disabled, or after you have used up your sick or vacation leave, the law allows but does not require your employer to pay you. At that point, your entitlement to pay would depend upon your collective bargaining agreement or other employer policies.

Note regarding adoption: The law generally would not entitle you to use paid sick leave, since you have not experienced an illness or disability from pregnancy or childbirth. Of course, if you are actually ill or you are caring for a family member (such as your adopted child) who has a serious illness, you would be entitled to medical leave under the FMLA. You would be entitled to paid sick leave to the same extent it would be available to other employees who are sick or caring for a sick family member. Moreover, your contract might provide for extended paid parental leave regardless of illness or disability.

May my employer force me to use up my sick or vacation

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days during my FMLA leave, if I would rather take unpaidleave?

During the eight weeks of MMLL leave following your child's arrival (by birth or adoption), your employer cannot force you to use up your sick leave or your vacation leave if you do not wish to do so.

The FMLA and the SNLA permit your employer to force you to use up available paid leave under some circumstances. However, the employer could not impose this on you without first bargaining with the Association. Even then, you cannot be forced to use up yourpaid leave unless the time would qualify for paid leave under the employer's usual rules. For example, if your contract allows you to use sick leave only for your own personal illness, your employer could not force you to use up your sick leave on days on which you are caring for your newborn child. As another example, if your employer or your contract would not permit you to use paid sick or vacation leave to care for a sick child, then the employer cannot force you to use that leave if you take FMLA to care for a sick child.

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Am I entitled to extended sick leave after the six oreight weeks of "normal" childbirth-related disability?

If you have an extended period of illness or disability related to your pregnancy or childbirth, you would be entitled to use FMLA leave for that purpose, assuming you have not exceeded the12 weeks per year. Also, under the PDA, your employer must treat your extended illness the same as it would treat any other extendedillness or disability. If extended leave is available for other illnesses, it must be available to you. If employees with other illnesses are entitled to paid sick leave for extended periods of time, then so are you.

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May I use the sick leave bank for pregnancy andchildbirth related illnesses?

The criteria for access to a sick leave bank are often quite stringent and may not apply to short periods of absence such as the normal six to eight weeks following childbirth. However,under the PDA, the criteria for access to the sick leave bank cannot discriminate against pregnancy or childbirth-related illnesses. You should reference your collective bargaining contract

What notice must I give my employer for MMLL or FMLA

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leave?

For the eight weeks of maternity leave under the MMLL, you must provide two weeks' notice of your anticipated date of departure and date of return.For FMLA leave, you must give at least 30 days' notice if the leave is foreseeable, otherwise "as soon as practicable."For SNLA leave, you must give at least 7 days' notice if the leave is foreseeable, and otherwise whatever notice is "practicable."

In giving notice, you are not required to refer to the specific law or use any magic words. While we generally recommend that you submit your request in writing, that is also not required. Whether oral or written, the notice should give your employer enough information about the reasons for your leave so the employer can see that it is covered under the FMLA or SNLA.

Am I entitled to 12 weeks of FMLA leave in addition to theeight weeks of MMLL leave and/or any contractual leave?

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Usually these leave entitlements run "concurrently," that is, they overlap. That is, if you have not used any of your 12 weeks of FMLA leave, then you would have 12 weeks of leave after your child arrives, not 20. If your contract allows you a year of parental leave, you generally would be entitled to a maximum of one year, not to a year plus 12 weeks.Remember, however, that the MMLL gives women eight consecutive weeks of maternity leave (not necessarily with pay) after their child arrives, regardless of how much FMLA or contractual leave they may have left. Thus, you are always entitled to at least eight weeks.The amount of time to which you are entitled beyond eight weeks depends on how much of your 12 weeks of annual FMLA leave you have used up before your child arrived and upon how much parental leave your contract gives you.

If you suffer a long-term or permanent disability as a result of your pregnancy or childbirth, you may be entitled to additional leave under your contractual sick leave provisions or under the Americans with Disabilities Act (ADA) (see Question No. 20, below).

Is it legal for my contract to give me a longer parentalleave or more paid leave than 1 would get under theselaws?

19

Yes, your contract can and often does give you morethan the law gives you. You are always entitled to thebest of the benefits provided to you under the FMLA, theMMLL, the SNLA, or your contract. For example, manycontracts guarantee employees a year or more ofparental leave, even though the FMLA only gives you 12weeks. If so, you would be entitled to the full amount setforth in your contract.

May I take parental leave in small portions orpart-time?

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Under the state SNLA, you may take up to 24 hours of leave per year in small increments as needed. The employer may choose to limit the increments to one hour or more, subject to collective bargaining.Under the FMLA, parental leave is only available on a full time basis and in consecutive weeks. However, leave for your own or a family member's serious illness, FMLA leave is available intermittently or through a reduced schedule. Intermittent leave involves taking separate blocks of time, ranging from an hour to several weeks off --for example, for regular doctor visits or periodic ultra-sound tests. A "reduced schedule" means shortening your workday or workweek to accommodate a serious medical condition.

•Thus a female employee may take FMLA leave in increments or part-time for pregnancy complications and/or for recovery from childbirth. Any eligible employee may take FMLA leave in increments or part-time in order to care for a seriously ill child or other close family member. Parental leave to care for a healthy child must be taken on a full time basis in consecutive weeks. As always, your contract could permit intermittent or part time parental leave even though it is not required under the law.

Must parenting leave and other benefits beavailable to men as well as women?

21

FMLA leave is available to both men and women. State and federal employment discrimination laws also require that benefits, such as those in a collective bargaining agreement, must be equally available to men andwomen. Thus, if your contract allows female employees a full year of maternity leave, then it must allow male employees parenting leave on the same terms and conditions and with the same benefits that are given to females.

On the other hand, since only women experience pregnancy and childbirth, only women are entitled to sick leave and disability leave in connection with childbirth. The eight weeks of leave under the state MMLL seems designed to cover the normal period of disability following childbirth which may explain why it is only available to women.

22

May my employer impose restrictions onwhen I must begin or end my parental

leave?

The PDA prohibits your employer from treating you differently than other employees just because you are pregnant or give birth. Your employer cannot terminate you or force you to begin or end your leave at a certain time based upon your pregnancy. Under no circumstances may the employer force you to begin your leave sooner than you wish such as the beginning of a term.

The FMLA does contain one exception to these general rules. If the leave you request would end during the final weeks of a semester, then under some circumstance, the employer may require you to remain out until the end of that term. Since this is optional under the law, the employerwould have to negotiate with the Association before imposing such a requirement.

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If vacation weeks (such as the summer) occur during my leave, do those weeks count against my MMLL, FMLA, or

contractual entitlements? What about paid sick leave?

Under the FMLA, vacation weeks do not count against your 12 week entitlement.The issue is not settled under the MMLL, but we believe that vacation weeks also should not count against the eight weeks of MMLL maternity leave.Generally, however, the answer is different regarding paid sick leave. You cannot claim FMLA leave for your own illness (suchas complications of pregnancy or recovery from childbirth) for a period of time in which you are not actually sick or disabled. Therefore, any FMLA or MMLL leave you take after you are no longer suffering from pregnancy-related illness and no longer recovering from childbirth are parental leave rather than medical leave and the law does not require your employer to provide you paid sick leave for that time.

For example, if you give birth without complications in May, your period of disability would end six to eight weeks later in mid- summer. The summer weeks would not count against your unpaid FMLA leave entitlement and you would still have some weeks remaining in September. However, since you would no longer besick or disabled in September, you normally would not be entitled to use your paid sick leave at that time -unless your contract gives you that right.

If I can't do all the things that I usually do on the job because

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of my pregnancy, can I get an alternate assignment?

Do disability discrimination laws apply to pregnancy?

Under the PDA, your employer must treat you the same as it treats other temporarily disabled employees. If the employer (or the collective bargaining agreement) provides light duty, part time work, or alternative assignments to other temporarily disabled employees, then you cannot be denied the same treatment.

In addition, the state's handicap discrimination law applies to pregnancy-related disabilities. Under that law, if your condition impairs your ability to perform major life activities, then your employer must accommodate your disability through light duty, alternative assignments, room changes, etc. Whether such accommodations are reasonable or necessary depends upon the circumstances of each individual

case.

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Under what circumstances may my employer require me to supplymedical certification in order to get leave?

No medical documentation or certification is required in order to obtain parental or child- rearing leave under the FMLA, MMLL, or SNLA. Your employer cannot require you to submit any medical documentation in order to get the eight weeks of maternity leave under the MMLL.

For other periods of illness or disability relating to your pregnancy (beyond the eight MMLL weeks), your employer may request that you submitmedical verification of your need for leave only if the employer normally requires a doctor's statement for other kinds of medical leave. The U. S. Department of Labor has published a recommended form (Form WH 380) for purposes of medical documentation for FMLA leave.

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What medical documentation can my employer require when I return from

leave?

When you return from leave, your employer may require you to submit to a medical verification of "fitness for duty" (i.e., a doctor's note) onlyif the following factors are present:

you are returning from a medical leave related to your own personal illness that made you incapable of performing your job;

the employer has a uniform policy of requiring similarly-situated employees to submit fitness for duty certifications when returning from medical leave;

the medical verification is limited to the illness for which you took your leave;

the employer has a specific, job-related, business necessity for requiring the verification.

The certification itself need only be a simple statement of your ability to return to work. With your permission, the employer could ask its own health care provider to contact your doctor to get clarification.

If your contract does not allow fitness-for-duty certifications or otherwise gives you more rights than the FMLA does, then your employer must follow the contract.

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Will my job be kept open for me while I'm on

MMLL or FMLA leave?

When you return from either FMLA and MMLL leave, your employer must restore you to your previous position, or an equivalent one, in terms of benefits, pay, seniority, and other terms and conditions of employment. A school district may follow "established practices" and collective bargaining agreements in determining restoration rights, but it cannot impose requirements (such as an additional license or certification) that effectively preclude your re- employment.

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Can I be laid off or dismissed while on maternity, family medical or disability leave?

The leave laws are designed to place you in the same position that you would have been in had you not taken the leave. You cannot be laid off or dismissed because you took your lawfullyentitled leave. However, if you would have been laid off or dismissed even if you had not taken leave, you can be laid off during your leave. Your employer would have the burden of proving that you would have been laid off during your leave. You retain the same bumping, transfer and recall rights that you would have had if you had not taken leave.

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Will my leave count as "creditable service"

for purposes of retirement?

Your membership in the Teachers' Retirement System (or other public employee retirement system) will not be affected by your authorized leave of absence. You will not lose any of the service credit or other rights that you have earned at the time you begin your leave.

However, the amount of your retirement benefit is affected by the amount of service you have accumulated at the time you retire. Under the retirement statute and the regulations of the Teachers' Retirement Board as presently written, you will not receive service credit for any month in which you are on an unpaid leave of absence for any reason. If you normally work a 10-month school year, you will lose 1/10 of a year of creditable service for each month during some portion of which you are on an unpaid leave.

Procedure to apply for FMLA

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Fill out leave request form marking off FMLA box

Attach letter to the Superintendent explaining circumstances and length of leave requesting for.

Attach medical documentation Send to Central Office

Attention HR department

Leave Request Forms

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Employee initiates leave requestfor:

SickPersonalVacationFMLAOther leave

• Jury Duty• Bereavement

MANUAL OF PAYROLL PROCEDURES

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Section II 1. MANUAL OF Personnel Requirements

1.1 Control Objective Page 33 1.2 Major Controls Page 33 1.3 Procedures Page 33 1.4 Vacation and Sick Page 34

2. Personnel Data 2.1 Control Objective Page 35 2.2 Major Controls Page 35 2.3 Procedures Page 35

3. Timekeeping 3.1 Control Objective Page 35 3.2 Major Controls Page 36 3.3 Procedures Page 36

4. Preparation of Payroll 4.1 Control Objective Page 37 4.2 Major Controls Page 37 4.3 Procedures Page 37

PAYROLL PROCEDURES

Payroll procedures are organized under six categories: personnel requirements, personnel data,

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timekeeping, preparation of payroll, submission of payroll, distribution of checks or statements 1. Personnel Requirements 1.1 Control Objective

o Through its employment policies, the District will strive to attract, secure, and hold the highest qualified personnel for all professional positions. The selection process will bebased upon awareness to candidates who will devote themselves to the education andwelfare of the children attending the schools.

1.2 Major Controls a. Payroll Procedures The School has adopted payroll procedures for installing new employees on the payroll

system and removing terminated employees from the system, as well as monitoring vacation and sick pay.

1.3 Procedures a. New Employees Request for new employees are initiated by the building principal or supervisor and

submitted to the Superintendent. The Associate Superintendent shall review the request to ensure that it falls within the

approved School Committee budget. The Associate Superintendent shall ensure that the funding of the positions being vacated is

greater than the cost of the new hires. CORI/FINGER PRINTING is completed prior to the hiring of any new employee. Any individual being considered for a position shall ensure that there is a complete

application packet on file. That packet shall include the following: Letter of Application Resume Letters of Reference Certification / License (when appropriate)

Building principals and superintendent interviews professional staff before appointing position. All support staff will be hired by the building principals.

References shall be checked prior to hiring. Any individual being hired shall receive a letter of hire detailing position, salary step, or

individual contract, actual salary, and date of hire.

Payroll Procedure Continued

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The individual being hired shall sign the letter of hire accepting the position and return the signed copy to the Administrative Assistant to the Superintendent who will give to HR for processing along with: (see pages 2 & 3 of manual)

Letter of Application Resume Letters of Reference Certification / License (when appropriate) Rate sheet/contract

The individual being hired shall be given, and shall acknowledge receipt of (in writing), copies of the following:

Harassment Policies; (Sexual, Racial, Disability, Gender, Sexual Preference) Internet Acceptable Use Policy; E-mail Policy;

The individual being hired shall complete an IRS W-4 Form and a Massachusetts Form M-4. along with all paperwork pertinent to that employee classification.

The individual being hired shall complete all necessary paperwork with regard to retirement. The individual being hired shall complete all necessary paperwork with regard to insurance, if it is

appropriate. An individual will be entered onto the payroll only after all of the above steps have been

completed. Once HR has completed the initial process for a new hire a complete employee folder will be

given to the payroll bookkeeper for salary completion.

1.4 Vacation and Sick Pay Employees accrue vacation time based on either their collective bargaining agreement or his/her

individual contract. Employees must secure the approval of their supervisors in advance. Under usual circumstances,

this approval should be secured two weeks in advance for proper approval of time off if possible. Regular part-time employees will earn vacation time as detailed in the applicable collective

bargaining agreement or in his/her individual employment contract. Usually this vacation time is on a pro-rated basis.

Employees’ vacation balances are adjusted bi-weekly to reflect vacation time taken.

Payroll Procedure Continued

Sick leave taken is monitored against each employee’s available time and is recorded on a bi-

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weekly basis. The central office monitors vacation and sick time by maintaining individual records for each

individual. Unused vacation time is based on collective bargaining agreements, individual contracts. 2. Personnel Data 2.1 Control Objective To calculate and record payroll data accurately and completely for all employees. 2.2 Major Controls a. Internal Accounting Controls b. A precise paper trail covering all transactions is required. c. The Superintendent approves changes in personnel data. d. Payroll warrants are sent to school committee meetings for signature

2.3 Procedures Changes to personnel data are initiated with a “Rate Sheets” at the building level which is signed

by the building principal. A copy of the signed “Rate Sheet” is sent to the Associate Superintendent of Finance for

Tantasqua/Union 61 Public Schools whenever a change is made. The Associate Superintendent of Finance for Tantasqua/Union 61 Public Schools processes the

authorized changes to the payroll data and submits to the Superintendent for signature. A copy of the “Rate Sheet” is retained in the employee’s personnel file.

3. Timekeeping 3.1 Control Objective To ensure that payment for salaries and wages is made in accordance with documented time

records. 3.2 Major Controls a. Timekeeping Procedures b. Employees are instructed on the proper charging of time to assure the accuracy of recorded

time to cost objectives.

Payroll Procedure Continued

c. Time Card

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Labor hours are accurately recorded and any corrections to timekeeping records, including the appropriate authorizations and approvals, are documented.

d. Internal Reviews The Associate Superintendent monitors the overall integrity of timekeeping. e. Internal Accounting Controls Reconciliations of hours charged on time cards to attendance records are made on a r bi-weekly

basis. 3.3 Procedures 1. Time Card Preparation a. Time cards for hourly employees are prepared on a weekly or bi-weekly basis. b. In preparing time cards, clerical personnel will: c. Enter hours in ink. d. Make all corrections in ink by crossing out the error and initialing the change. e. Submit the completed time card to the appropriate supervisor for approval. f. In preparing attendance sheets for salaried personnel, the clerical personnel will: g. Enter attendance in a attendance list generated on the computer. h. Make all corrections by submitting on new forms and submitting. i. Submit the completed attendance sheet to the appropriate supervisor for approval. 2. Approval and Collection of Time Cards a. Time cards for all hourly personnel are forwarded to the payroll specialist on a weekly

basis. The time frame ensures that all time cards are submitted in a timely manner. b. The authorized forms are submitted to the payroll specialist for processing. c. All attendance sheets for salaried personnel are submitted to the payroll specialist on a bi-

weekly basis. d. Attendance is recorded in the individual record of each salaried employee after

verification that personal days and sick days fall within the number available for each. 3. Reconciliation of Payroll to Time Cards a. Hours shown on time cards are reconciled to the hours recorded in the payroll database by

the payroll specialist. b. The payroll specialist will reconcile time cards submitted for substitutes to the

attendance forms submitted for salaried employees.

Payroll Procedure Continued

4. Preparation of Payroll

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4.1 Control Objective To ensure that payment of salaries and wages is accurately calculated. 4.2 Major Controls a. Internal Accounting Controls

i. Time records are reconciled with payroll records twice a month by the payroll specialist. ii. The responsibility for checking the accuracy of payroll calculations is separated from the

responsibility for payroll preparation to the extent possible for the size of the district. 4.3 Procedures a. The school or department secretary or department supervisor forwards approved time

cards to the payroll specialist. b. The total time is recorded on time cards and the payroll specialist verifies the number of

employees. c. All calculations of total prepared by the individual school or department are checked

and verified by the payroll specialist. d. The payroll documents are reviewed and approved by the Associate Superintendent of

Finance for the Tantasqua Regional & Union 61 School Districts for submission to the Town Accountant for processing.

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Tantasqua/Union 61Central Office

Section III

MANUAL OF Financial Controls PROCEDURES:

Internal ControlsAccounts PayableAccount ReceivableGrantsProcurement

Table of Contents

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Section III

Part ISummary of Internal Control Polices and Law 40Compliance with Laws 40Organizational Conflict 41Security of Financial Records and Data 42Property Management Guidelines 46Procurement Guidelines 48Travel Guidelines 50Consultants and Contractors 50

Part IIInternal Control Procedures 51General Accounting Procedures 51Cash Management Procedures 53Grant Receivable Procedures 54Accounts Payable Procedures 57Management Reporting Procedures 34Anti Fraud Response Procedures 37

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Part I

SUMMARY OF INTERNAL CONTROL POLICIES AND LAWSINTRODUCTIONInternal control policies provide the Tantasqua Regional/Union61 Public Schools with the foundation to safeguard its assets properly, implement the Tantasqua/Union 61 School Committee’s policies, provide compliance with state and federal laws and regulations, and produce timely and accurate financial information.

COMPLIANCE WITH LAWSThe Tantasqua/Union 61 Public Schools will follow all of the relevant laws and regulations that govern the school districts within the Commonwealth of Massachusetts. Additionally, any Federal Government laws and regulations that relate to grant funding will be adopted as the grant funding is received. The following are specific policies and procedures of the Tantasqua/Union 61 Public Schools.Political Contributions1. No funds or assets of the Tantasqua/Union 61 Public Schools may be contributed to any political party or organization or to any individual who either holds public office or is a candidate for public office. The direct or indirect use of any funds or other assets of the school s for political contributions in any form, whether in cash or other property, services, or the use of facilities, is strictly prohibited. The Tantasqua/Union 61 Public Schools also cannot be involved with any committee or other organization that raises for political purposes.Record Keeping1. To provide an accurate and auditable record of all financial transactions, the Tantasqua/Union 61 Public Schools’ records and accounts are maintained in conformity with generally accepted accounting principals as required by the Commonwealth’s statutes applicable to school districts.2. Further, the Tantasqua/Union 61 Public Schools specifically requires that:a. No funds or accounts may be established or maintained for purposes that are not fully and accurately described within the records of the Tantasqua/Union 61 Public Schools Budgets.b. Receipts and disbursements must be fully and accurately described in the records. c. No false entries may be made in the records.d. No false or misleading reports shall be issued.e. Payments may be made only to the contracting party and only for the actual services rendered or products delivered.f. No false or fictitious invoices may be submitted or paid.

Organizational Conflict of Interest or Self-Dealings (Related Parties)

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1. Organizational Conflict of Interest or Self-Dealing (Related Parties)2. The Tantasqua/Union61 Public Schools will follow MGL Chapter 268A conflict of

interest law and disclosure. Additionally, it may not be operated for the benefit of an affiliated or unaffiliated organization or an individual in his or her own private capacity or individuals related to the Tantasqua/Union 61 Public Schools or members of its management, unless the private benefit is considered merely incidental. This private benefit preclusion will extend to:

A. Sale or exchange, or leasing, of property between the agency and an affiliated or unaffiliated organization or a private or related individual. B. Lending of money or other extension of credit between an agencyand an affiliated or unaffiliated organization or a private or relatedindividual.C. Furnishing of goods, services or facilities between the agency and an affiliated or unaffiliated organization or a private or related individual. D. Payment of compensation, unless authorized by the districts or itsgoverning body, by the Tantasqua/Union61 Public Schools an affiliated orunaffiliated organization or a private or related individual.E. Transfer to, use by, or for the benefit of a private or related individual of the income or assets of the Tantasqua/Union 61Districts

3. Thus, the Tantasqua/Union 61 Public Schools will be guided by the principle of arms-length standards with all affiliated or unaffiliated organizations or with a private or related individual(s). Annually, the School Committees will file a financial disclosure form as required by MGL Chapter 71, section 89(v).

4. Related party transactions shall include transactions between a school and members of the board, management, contracted management organization, employees, related individuals and affiliated companies. Related individuals within the scope of this definition include spouses, parents, children, spouses of children, grandchildren, siblings, father-in-law, mother-in-law, sister-in-law and brother-in-law of a board member or school employee.

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SECURITY OF FINANCIAL RECORDS AND DATA

Security of Financial Data

1.The district’s accounting software should be reviewed regularly to ensure that only properly authorized individuals, utilizing a security password, can access or modify data.

2. The district’s financial data must be backed up daily to ensure the recoverability of financial information in case or hardware failure. Such back-up shall be stored in a fire-safe area that is properly secured.

3. The Principal shall keep unclaimed paychecks and unclaimed pay statements in a secure location.

4. The Superintendent of Schools or the Superintendent’s designee shall secure all other financial data.

Security of School Documents

Originals of the following district documents are maintained and their presence is verified on a periodic basis.

1. Minutes of School Committee Meetings and Subcommittees2. Banking Agreements3. Leases4. Insurance Policies5. Vendor Invoices6. Grant and Contract Agreements7. Fixed Asset Inventory List

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Record Retention and Disposal at a glance:

A. Records are maintained for the following indicated minimum periods: 1. Books, records, documents and other supporting evidence including paid,

canceled or voided checks, accounts payable records, vendors' invoices, payroll sheets and registers of salaries and wages, tax withholdingstatements, employees' timesheets and other public documents are retained for seven years after the original entry date.

B. The following records supporting Federal contracts, as required by U.S. Office ofManagement and Budget are retained for the indicated minimum periods:

1. For three years after submission of the final report of expenditures: General ledger, trial balance, accounts payable and accounts receivable ledger, payroll register, and petty cash book, check register and checks, and invoices, except for:

a) If any litigation, claim, or audit is started before the expiration of the three year period, the records shall be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken.

b) Records for real property and equipment acquired with Federal funds shall be retained for three years after final disposition.

2. Permanently: Audit reports, annual corporate reports, charter, board minutes, tax and legal correspondence, labor contracts, insurance claims and policies, and retirement and pension records.

C. The disposal date determined under this policy is the end of the fiscal year, or the date of final payment of government grants.D. All records not supporting government grants or otherwise covered by rules of the Internal Revenue Service are retained for three years from the end of the fiscal year in which the records were originally prepared.E. All financial records are maintained in chronological order, organized by fiscal year. F. In connection with the disposal of any records, a memorandum of record disposal isprepared by the Associate Superintendent of Business & Finance listing the record or theclass of records disposed of and the school committees certifies this memorandum of records disposal.

School Department

SeriesNumber Description of Record Length of Time Required to Retain Record MGL / CMR

20.001 Administration, Annual Notice to Public(Legal)

Retain 1 year. c. 98 s. 41

20.002 Administration, Building Plans Permanent.20.003 Administration, Evidence Teaching

Credentials; retention after termination of employmentRetain 5 years. 603 CMR

7.00

20.004 Administration, Extended School Year PlanRecords

Retain 3 years. c. 71 s. 1,603 CMR16.00

20.005 Administration, Plant, Maintenance WorkRequest Form

Retain until completion of satisfactory audit.

20.006 Administration, Plant, Posting Schedule of Retain until completion of satisfactory audit.

20.007 Administration, Printing Request Form Retain until completion of satisfactory audit.

20.008 Administration, Regional District Planning Board: Agreement on Proposals for Formation of Regional School Districts

Permanent. c. 71 s. 2

20.009 Administration, School Committee Report, Annual Permanent. c. 72 s. 2

20.010 Administration, School Returns, AnnualReport to Superintendents

20.011 Administration, School, Condition of, AnnualReport

20.012 Administration, Superintendent of Schools, Annual Report of

Permanent. c. 72 s. 3

Retain 7 years. c. 72 s. 4

Permanent. c. 72 s.2(A)

20.013 Administration, Teaching Schedules Retain until administrative use ceases.Permission from Supervisor not required for destruction.

20.014 Fiscal, Annual Audit of the Accounts of theRegional School District Committee

20.015 Fiscal, Bid Specifications and Responses for Equipment and Supplies

Retain 7 years. c. 71 s.16E

Retain with Contract Files. c. 30B, c.260 s. 2

20.016 Fiscal, Bond Coupon Statements Retain until completion of satisfactory audit.

20.017 Fiscal, Bond Coupons Retain 7 years after cancellation, provided a satisfactory audit has been completed.

20.018 Fiscal, Bus Contracts Retain with Contract Files. c. 30B

20.019 Fiscal, Bus Transportation Requests Retain until completion of satisfactory audit.

20.020 Fiscal, Bus Vouchers Retain 7 years provided a satisfactory audit has been completed.

20.021 Fiscal, Educational Television ProgramFund

Retain until completion of satisfactory audit. c. 71 s.

13(H)

20.022 Fiscal, Equipment Inventory Form Retain until superseded by next inventory.20.023 Fiscal, Federal Projects (Title I, II, III, IV-B,

etc.)20.024 Fiscal, Food Service Records (a) Breakfast

Program Records

20.025 Fiscal, Food Service Records (b) Commodity Distribution Program Records

Retain 5 years provided a satisfactory audit has been completed.Retain 3 years after the end of the fiscalyear to which they pertain, provided a satisfactory audit has been completed.

Retain 3 years after the end of the fiscalyear to which they pertain, provided a satisfactory audit has been completed.

603 CMR32.05(12)

603 CMR31.06(13)

20.026 Fiscal, Food Service Records (c) Determining Eligibility forFree and ReducedPrice Lunches Records

Retain 3 years. 603 CMR

34.07(1(k))

20.027 Fiscal, Food Service Records (d) LunchProgram Records

Retain 3 years after the end of the fiscal year to which they pertain, provided a

603 CMR29.05(17)

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SeriesNumber Description of Record Length of Time Required to Retain Record MGL / CMR

20.028 Fiscal, Food Service Records (e) MilkProgram Records

satisfactory audit has been completed.

Retain 3 years after the end of the fiscal year to which they pertain, provided asatisfactory audit has been completed.

603 CMR30.13(2)

20.029 Fiscal, Food Service Records (f) PaidInvoices

20.030 Fiscal, Food Service Records (g) Policies andMemoranda

20.031 Fiscal, Food Service Records (h) Reimbursement Claims

Retain 7 years, provided a satisfactory audit has been completed.

Retain 3 years if no informational or evidential value.Retain 7 years, provided a satisfactory audit has been completed.

20.032 Fiscal, Invoice Warrant Retain until completion of satisfactory audit.

20.033 Fiscal, Ledger, Agency and Trust Accounts Retain 10 years.

20.034 Fiscal, Ledger, Appropriation Retain 10 years.

20.035 Fiscal, Ledger, General Retain 10 years.

20.036 Fiscal, Reimbursement Claims Retain 7 years, provided a satisfactory audit has been completed.

20.037 Fiscal, School Aid Records Retain until completion of satisfactory audit. 603 CMR10.03-10.19

20.038 Fiscal, Supporting Cost, Allocation andComputation

Retain until completion of satisfactory audit.

20.039 Payroll, Fiscal, Blue Cross, Reports to Retain 3 years.

20.040 Payroll, Payroll, Substitute TeacherAttendance Report

Retain until completion of satisfactory audit.

20.041 Payroll, Retirement Ledgers Permanent. c. 32 s. 2020.042 Payroll, Substitute Teacher Employment

ApplicationsRetain 3 years after termination of employment.

20.043 Payroll, Tax Exemption Certificate Retain 5 years or until administrative use ceases, whichever is later.

20.044 Payroll, Tuberculosis; Report of SchoolPersonnel, Freedom from

Retain 3 years upon reverification. c. 71 s.55B

20.045 Payroll, Vacancy, Posting of Teaching Retain 3 years.

20.046 Payroll, Weekly, Biweekly or MonthlyPayroll

Retain until completion of satisfactory audit, provided recorded elsewhere in a summary record.

20.047 Payroll, Work Sheets Retain until completion of satisfactory audit.

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PROPERTY MANAGEMENT POLICIES

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Use of School Assets A. No employee may use any of the School property, equipment, material or supplies for

personal use without the prior approval of the Superintendent or the Associate Superintendent.

Use of School of P Cards A. School System P Card should only be issued with( the formal approval of the School

Committee and with proper justification. The cost/benefit to the School System should be fully reviewed to ensure that no other method is appropriate. If credit cards are Issued, they should be assigned to certain School employees and should be used only for school related expenses. All charges must be supported by invoices or travel reports to be eligible for payment by the School District.

B. Monthly P card statements are reconciled to invoices and travel reports are approved by the Superintendent or Associate Superintendent of Business & Finance, unless not deemed independent, then the approval would be by the building principal.

Property and Equipment A. The School System maintains detailed records of all government-furnished property

and equipment, with an identification and segregation of property and equipment acquired through government contracts.

Identification of Property A. The School System tags all property upon receipt and records assigned numbers on all

applicable documents and logs pertaining to the property control system.

Record and Report of Property A. The School maintains records for every item of property in its possession as follows:

1. Name and description 2. Serial number, model number, or other identification 3. Whether title vests with the School System or a governmental entity 4. Vendor name, acquisition date and cost 5. Location and condition of the equipment 6. Ultimate disposition data, including date of disposal and sales price or method of

disposal

PROPERTY MANAGEMENT POLICIES

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Physical Inventories

A. The School System performs a physical inventory of all property in its possession or control on an annual basis.

B. The physical inventory records include each asset, the related control number, location, and a brief description of its condition.

C. The physical inventory is reconciled to the detailed fixed asset subsidiary, and differences are investigated and reconciled.

Disposal of Property and Equipment

A. No item of property or equipment shall be removed from the premises without prior approval from the Associate Superintendent of Business & Finance.

B. The School has adopted standard disposition procedures for School System staff to follow, which include an Asset Disposal Form, which identifies the asset, the reason for disposition, and signature of the requester. The form also allows for an identification of the asset's book value, condition of the asset, and supervisory approval or denial.

C. When property is retired, the appropriate asset in the fixed asset subsidiary will be adjusted

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Procurement Guidelines

PROCUREMENT POLICIES The Tantasqua/Union 61 Public Schools procures only those items and services that are

required to perform and mission and/or fill a bona fide need. Procurements are made using best value contracting, which includes assessing the best value considering quality, performance, and price.

MGL, Chapter 30B is required to be followed. The district adheres to the following objectives: 1. Procurement will be completely impartial based strictly on the merits of the

supplier and contractor proposals and applicable related considerations such as delivery, quantity, etc.

2. Make all purchases in the best interests of the district and its funding sources. 3. Obtain quality supplies / services needed for delivery at the time and place

required. 4. Buy from responsible sources of supply. 5. Obtain maximum value for all expenditures. 6. Deal fairly and impartially with all vendors. 7. Maintain dependable sources of supply. 8. Be above suspicion of unethical behavior at all times; avoid any conflict of

interest, related parties or even the appearance of a conflict of interest in the school district supplier relationships.

The district will execute a purchase order for all purchases. The appropriate building principal or administrator and the Associate Superintendent of

Finance must approve such purchase order. All lease agreements will be evidenced by a signed agreement identifying all of the

terms and conditions of the lease. All lease agreements must be approved by the Chief Procurement Officer of the Tantasqua/Union 61 Public Schools.

Any real estate agreement to rent or sell will require a beneficial interest disclosure as required in MGL Chapter 7, section 40J.

CHAPTER 30B

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Chapter 30B covers contracts to acquire supplies and services as follows:

Contract Value Procedure Under $10,000.00 Sound Business Practices $10,000. to under $25,000. Three Quotes; oral or written $25,000 or more Sealed bids or proposals

SOLE SOURCE PROCUREMENTS

The purchase of a supply or service without advertising or competition

Only applies to contracts under $25K except for textbooks, library books, and utilities.

Must first conduct a reasonable investigation and learn that only one source exists for the supply or services.

Document the procurement for the file and include; The basis for determining that there was only one source for the purchase The contractors name The amount of contract The type of contract

EMERGENCY PROCUREMENTS A situation that endangers the health or safety of people or property May procure only those supplies or services necessary to meet the emergency Must document the emergency for the file Invoking the emergency procedures in the absence of a genuine emergency that can

invalidate the contract

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TRAVEL POLICIES A. All employee are reimbursed at the standard mileage rate per mile as determined by the

mal Revenue Service for use of their own vehicle for business related travel unless otherwise stated in contract. In addition, parking fees and tolls paid are reimbursable if supported by invoices.

B. All employees requesting such mileage reimbursement are required to furnish a Travel Report containing the destination of each trip, its purpose and the miles driven, parking fees and tolls, within one month after the travel date, supported by invoices, if applicable.

CONSULTANTS AND CONTRACTORS Consultant Utilization The utilization of all consultants and contract personnel are sufficiently evidenced

by: A. Details of all agreements (e.g., work requirements, rate of compensation, and nature and amount

of other expenses, if any) with the individuals or organizations providing the services and details of actual services performed.

B. Invoices or billings submitted by consultants, including sufficient detail as to the time expended and nature of the actual services performed.

C. The use of a management contract for educational and administrative services will clearly identify the contractor's performance requirements, including student's academic achievement, contractor's compensation and the School System's rights to educational curricula and intellectual property developed.

Independent Contractors The use of consultants is closely monitored so as not to vary from the rules of the Internal

Revenue Code. In particular, consultants will: A. Not be controlled as to what services will be performed and how these services will be performed.

Consultants will not have set hours of work. B. Adhere to a precise contract scope of services, recomputed or at least adjusted annually. This

consultant agreement will specify the obligation of the consultant to pay his or her own self- employment taxes, if applicable.

C. Not receive any fringe benefits as such, although their fee may include provision for fringe benefits.

D. Not be assigned a permanent workstation. E. Make their services available or work for a number of firms or persons at the same time. F. Will use his or her own stationery or time sheet in billing for services.

Part IIINTERNAL CONTROL PROCEDURES

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INTRODUCTIONThe following section of the Guide will provide procedures, which will support the

policies and laws referenced in Part I of the Guide.

GENERAL ACCOUNTING PROCEDURES 1.1. In this section, procedures are described for the overall accounting system design,

accounting activity, and closeout of the accounts at year-end.

Overall Accounting System Design 1. Control Objective

To establish a coding structure that supports financial reporting and decision- making.

2. Major Controls a. The Associate Superintendent of Finance for Tantasqua/Union 61 Public Schools

Involved in Designing the Chart of Accounts / Coding Structure. b. To support the decision making, the Associate Superintendent of Finance for

Tantasqua/Union 61 Public Schools shall be involved in ensuring that DOEguidelines are used for recording and reporting purposes using the district’s software.

General Accounting Activity 1. Control Objective

To ensure that all accounting entries are current, accurate, and complete. 2. Major Controls

a . Timeliness of Entries• All entries are made soon after the underlying accounting event to ensure the

financial record and reporting are accurate. b. Support Documentation

• All entries are supported by adequate documentation that clearly shows the justification and authorization for the transaction.

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Audit Trail A complete audit trail should be kept so that the auditors will be able to reconstruct

and / or justify all entries.

Procedures a. Financial data on source documentation is verified against original documents

(e.g., invoice, purchase order, etc.) by the Associate Superintendent of Finance for Tantasqua/Union61 Public Schools before entering into the software system.

b. Each entry in the accounting software is reviewed and approved by the Treasurer for Tantasqua/Union61 Public Schools.

c. Non-recurring entries, such as for correcting entries, are prepared as circumstances warrant and submitted to the Treasurer/Town Accountant within five business days of preparation. Documentation shall be attached to all such correcting entries.

Account Reconciliation and Close-out 1. Control Objective

To ensure the accuracy of financial records and reports.

2. Major Controls Reconciliation of All Accounts and Sub-accounts

3. Procedures a. Reconciliation of Tantasqua/Union61 Public Schools’ records and the records of

the Tantasqua/Union61 Town Accountant on a monthly basis b. The Associate Superintendent of Finance for Tantasqua/Union61 Public Schools

shall reconcile all accounts and sub-accounts, or shall ensure that all such sub- accounts are reconciled, with the Tantasqua Treasurer/Union61 Town Accountant(s) on a monthly basis.

c. At fiscal year end and after the annual audit, all accounts are closed out and the balances of revolving funds and grants are agreed to the audited financial statements.

CASH MANAGEMENT PROCEDURES

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In this section, procedures are described for cash receipts. Cash Receipts

1. Control Objective To record receipts completely and accurately and to prevent the diversion of cash

assets.

2. Major Controls a. Cash Receipts Procedures

The Tantasqua/Union61 Public Schools has internal control systems in place to monitor cash receipts and to ensure that deposits are made in a timely manner.

b. Internal Accounting Controls i. Opening of mail assigned to an employee with responsibilities independent

of access to files or documents pertaining to accounts receivable or cash accounts.

ii. Listed receipts and credits compared to accounts receivable and bank deposits.

iii. Accounts are reconciled with balances carried by the schools ofTantasqua/Union61 Treasurer/Collector.

Procedures

1. General a. Mail is opened by the office staff who distributes to the towns’ bookkeeper. b. The bookkeepers forward them to the Treasurer of the Town for Union 61

schools. The office staff of the principals buildings at Tantasqua collects monies, records on deposit slips with reconciliation to be sent to the Accounts Receivable Bookkeeper to deposit in bank accounts after reconcile of monies received.

c. The Treasurer for Tantasqua/Bookkeepers for Union61 Public Schools reviews the reconciliation of these accounts with the balances carried at Central Office/Town Hall on a monthly basis.

GRANT RECEIVABLE PROCEDURES

Grant Writing

1. Control Objective To ensure that grant funding is pursued to the greatest extent possible.

Major Controls a. The Assistant Superintendent of Curriculum has been assigned as the point

person on all grants. b. The Collective Bargaining Agreement between the Tantasqua/Union 61

School Committee and the Tantasqua/Union 61 Teachers Association provides for financial incentives for members of the professional staff to write grant applications for competitive grants.

Procedures a. All information relative to grant opportunities is funneled to the Assistant

Superintendent of Curriculum. Entitlement Grants

i. The Assistant Superintendent of Curriculum ensures that the proposed application is appropriate, given the requirements of the grant and the fiscal needs of the district.

ii. Care will be taken to ensure that any application prepared for submission will adhere to all laws and regulations, paying particular attention to the requirements relative to non- supplanting.

iii. The administrator will complete the grant application, ensuring that any positions within such grant application are specified at salary rates listed in collective bargainingagreements, if appropriate.

iv. When the grant application has been completed, the administrator completing the application will meet with the Assistant Superintendent of Curriculum to review.

v. The Assistant Superintendent of Curriculum will review the application and sign three copies in blue ink.

vi. The Assistant Superintendent of Curriculum will make the required copies of the grant and arrange to have the needed copies submitted via certified mail or its equivalent.

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c. Competitive Grants i. The Assistant Superintendent of Curriculum shares information relative to competitive grants

with appropriate members of the professional staff. ii. Any professional staff member interested in pursuing a competitive grant must consult with the

Assistant Superintendent of Curriculum to ensure that the proposed grant application concept is compatible with the district-wide goals of the Tantasqua/Union 61 Public Schools.

iii. After the above consultation with the Assistant Superintendent of Curriculum, the member of the professional staff will complete the grant application, ensuring that any positions within such a grant are specified at salary rates listed in collective bargaining agreements, if appropriate.

iv. When the competitive grant application has been completed, the Assistant Superintendent ofCurriculum will review it for completeness, accuracy, and consistency with district-wide goals.

v. After the Assistant Superintendent of Curriculum has determined that the competitive grant is ready for submission; he/she shall bring it to the Superintendent for signature and submission.

vi. The Assistant Superintendent of Curriculum will review the application and sign three copies. vii. The Assistant Superintendent of Curriculum support staff will make the required copies of the

grant and arrange to have the needed copies submitted via certified mail or its equivalent. viii. The Assistant Superintendent of Curriculum will send a copy of the signed grant application

to the grant author and the Associate Superintendent of Finance for Tantasqua/Union 61 Public Schools.

ix. The Assistant Superintendent of Curriculum will file a copy of the grant containing pending grant applications.

d. Grant Amendments

i. Any proposed amendments to grants, either entitlement or competitive, must be discussed with the Assistant Superintendent of Curriculum prior to preparation.

ii. After consultation with the Assistant Superintendent of Curriculum, the grant administrator may prepare a draft of the amendment.

iii. The Assistant Superintendent of Curriculum must then meet with The AssociateSuperintendent for Tantasqua/Union 61 Public Schools to ensure that the proposed amendment can be accomplished within the remaining fund balances.

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iv. After the Assistant Superintendent of Curriculum has cleared the amendment, the form shall be submitted to the Superintendent for signature.

v. The Superintendent shall sign three copies of the proposed amendment. vi. The Assistant Superintendent of Curriculum staff support will make the required copies of the

amendment and arrange to have the needed copies submitted via certified mail or its equivalent. vii. The Assistant Superintendent of Curriculum will send a copy of the signed amendment

request form to the grant author / administrator, and the Associate Superintendent of Finance for Tantasqua/Union 61 Public Schools.

viii. The Assistant Superintendent of Curriculum will file a copy of the amendment request in the file containing pending grant applications.

ix. The Assistant Superintendent of Curriculum will file a copy of the amendment request form for any entitlement grant in the grant notebook in the Central Office. Such form shall be clipped to the appropriate grant material.

x. When approval of a grant amendment arrives, the Assistant Superintendent of Curriculum shall make copies of it and distribute those copies to the grant author/administrator and the Associate Superintendent of Finance for Tantasqua/Union 61 Public Schools.

xi. The Assistant Superintendent of Curriculum shall file an additional copy of the approval in the grant file in the Central Office. This copy shall be stapled to the copy of the amendment application in the grant notebook.

e. Requesting Grant Payments i. The Assistant Superintendent of Curriculum will work with the Associate Superintendent of

Finance for Tantasqua/Union 61 Public Schools to monitor the expenditure of funds. ii. The Assistant Superintendent of Curriculum support staff shall be responsible for requesting

additional funds from DOE at regular intervals throughout the year. iii. The Assistant Superintendent of Curriculum shall ensure that the final grant payment is

requested in a timely manner so that the Town Treasurer prior to the close of the fiscal year will have received all funds.

iv. The Assistant Superintendent of Curriculum will work with the Associate Superintendent of Finance for Tantasqua/Union 61 Public Schools to ensure that the grant is reconciled to the balances carried by the Town Accountant at the end of each month.

v. The Assistant Superintendent of Curriculum will draft and submit to the Associate Superintendent of Finance for Tantasqua/Union 61 Public Schools a final report within 45 days of the end of the grant.

vi. The Associate Superintendent of Finance for Tantasqua/Union 61 Public Schools shall submit the final report on the grant within 60 days after the end of the project.

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ACCOUNTS PAYABLE PROCEDURES

This section is organized into three major parts: accounts payable, purchasing, and expense reimbursement.

Accounts Payable Control Objective

To ensure that invoices are accurately recorded on a timely basis for authorized purchases. Major Controls Reconciliation of Accounts Payable Records Reconciliation of source data is performed periodically to ascertain the accuracy of accounts

payable entries.

Internal Reviews Internal reviews are conducted to determine if duplicate payments or overpayments exist. Procedures Authorization of Payment for Purchases and Preparation of Warrants for Payment Invoices are received by the School Finance Office, which forwards them to the requisitions for approval. Approved invoices are entered into the financial software and forwarded to the School Finance Office. Invoices are compared to the Purchase Order and the packing list. The invoice is reviewed for the following: The nature, quality, and quantity of goods ordered and the related price. Accuracy of all arithmetic calculations and extensions. Completed 30B form if applicable. The accounts payable specialist reviews the above and enters the amounts into the

software program. Completed warrants are reviewed and approved by the Associate Superintendent of

Finance for the Acton Public Schools. The warrants are prepared for the signatures of the six school committee members.

ACCOUNTS PAYABLE PROCEDURE CONTINUED

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Purchase Discounts a. The accounts payable specialist establishes all vendors within the accounting system upon

initial use of the vendor. All vendors should provide verified street address and valid federal tax ID or social security number.

b. The accounts payable specialist reviews the invoice for any purchase discount date and ensures that the vendor file is established and properly capturing the discount period.

Reconciliation of Accounts Payable Records a. The accounts payable specialist balances on at least a monthly basis with the Town

Accountant. b. Debit balances are resolved appropriately (e.g., an offset against other amounts due the

vendor, requesting payment from the vendor, etc.)

Purchasing Control Objective

a. To ensure that goods and services are required at fair and reasonable prices and the highest personal standards of conduct are maintained in all relationships with vendors, suppliers, and subcontractors.

b. To ensure that transactions are accurately classified and recorded in the financial records. Major Controls Purchase Requirements The Tantasqua Regional & Union 61 School Districts administration has developed cost-effective

and efficient purchase requirements in order to achieve full and open competition, meeting delivery schedules, controlling inventory and material, and expediting and following up on purchases.

Required Competition The Tantasqua & Union 61 Schools utilize the following procurement guidelines per MGL Ch 30B:

Contracts under $10,000 – The district uses sound business practices when procuring goods and services for amounts less than $10,000.

Contracts from $10,000 to $25,000 – The district seeks price quotes from at least three vendors and awards the contract to the responsible vendor offering the supply or service needed for the lowest price.

Contracts greater than $25,000 – With the assistance of the Procurement Officer, the district conducts a formal advertised competition using sealed bids or proposals. An award is offered to the qualified bidder who meets the district’s specifications and offers the lowest price.

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ACCOUNTS PAYABLE PROCEDURE CONTINUED

Where possible, the district utilizes the Commonwealth of Massachusetts – state contract, or the cooperative bids solicited by area collaborative.

Public construction laws per MGL Chapter 149 and Chapter 30, Section 39M are defined in the table on the following page.

Selecting the Vendor The Tantasqua Regional & Union 61 Districts select the most responsive and responsible vendor

to provide required materials and services, and promotes competition in order to obtain fair and reasonable prices.

Internal Accounting Controls Approval by the Superintendent of purchases equal to or exceeding $500 prior to purchase order

finalization. Implementation of procedures that require the reporting of unethical conduct to the

Superintendent and the subsequent restitution of any gain resulting from such conduct.

Procedures Purchase Requirements After approval of the annual budget, the Associate Superintendent of Finance reviews the

district’s needs to uncover patterns of orders and opportunity for clustering orders to achieve volume discounts.

In preparing a purchase requisition, the requestor identifies only minimum needs. Processing Purchase Requisitions Requisitions are approved by the appropriate principal or other supervisor and forwarded to the

Finance Office. Requisitions must include the following:

A description of items ordered A Cost estimate The required delivery information

The requisition is approved electronically by the principal or administrator, the accounts payable specialist, and the Associate Superintendent of Schools of Finance.

Processing Purchase Orders The Finance Office converts requisitions to purchase orders, sends a signed copy to the building

principal or department head, and forwards the purchase order to the vendor and a copy to the Town Accountant if applicable.

The Superintendent or his designee approves purchase orders. One copy of the purchase order is filed alphabetically by vendor in the Finance Office by pre-

assigned number, to track outstanding commitments.

Tantasqua/Union 61

60

Central Office

Section IV

• Manual of Operating Budget

o Budget Process Page 61o Internal Controls/Procedures Page 61o Overview & Assumption Page 62o Development Stages Page 63o Timetable Page 64o Building Principal Assumption Page 65o Anti Fraud Response Page 67

OPERATING BUDGET

61

Control Objective To support effectively the preparation of the annual budget and its periodic review Major Controls Budget Process The building administrators develop budget requests utilizing input from their faculties and

School Councils. These requests shall include requests for operating budgets and for warrant articles. The budgets are submitted to the Associate Superintendent of Finance for Tantasqua Regional & Union 61 Districts. After compilation of the requests, the Associate Superintendent of Finance for Tantasqua Regional & Union 61 Districts shall forward them to the Superintendent for initial approval.

Internal Accounting Controls Accuracy and completeness of the budget and projections Procedures In preparation of the annual operating and capital budgets, the building administrators consult

with faculty members and his/her School Council. Requests for additional resources and / or significant programmatic changes shall be submitted in priority order.

Building administrators shall meet with the Superintendent and Associate Superintendent ofFinance for Acton Public Schools to discuss the initial requests.

The Associate Superintendent of Finance for Tantasqua Regional & Union 61 Districts shall prepare the initial budget request, compiling the requests from the district administrators.

The Associate Superintendent of Finance for Tantasqua Regional & Union 61 Districts shall submit this preliminary budget request to the Superintendent for consideration.

After consultation with the School Committee, the Superintendent will adopt a final budget request to be submitted to Town Meeting for approval.

The Associate Superintendent of Finance for Tantasqua Regional & Union 61 Districts will enter the budget approved by Town Meeting.

OPERATING BUDGET Guidelines

The major purpose of the Operating Budget is to provide a framework for assisting everyone involved in the budget preparation process. It includes an overview of the assumptions that must be kept in mind, the major tasks that must be accomplished, and the guidelines that must be

followed. It also includes a budget timetable, a glossary of budget terms, enrollment information, district

and superintendent goals, and sample forms needed for budget development. Administrators are asked to review this manual before the submission of budget requests.

By having one document which contains all the basic information needed for budget preparation, time can be managed more effectively, and the budget process will run more smoothly.

Please direct any questions or problems to the Office of the Superintendent. O VE R V I EW & A SSUM P TIO NS The budget process is ongoing. The steps in the budgeting process include preparation,

submission, adoption, implementation, and evaluation. These steps do not fit within the constraints of the budget document, which represents only one fiscal year. The preparation and evaluation phases overlap into both the past and the future.

Just as the planning cycle for any school year should begin approximately eighteen months before the opening day of school, the planning for the budget is done long before submission.Evaluation of educational goals attained or not attained in previous budget years must be examined in the context of setting future educational goals and priorities.

Budgets are being prepared more than a year prior to their implementation date, and it is understood that these budgets will have to suffice one year beyond the implementation date due to time frames. We have to make assumptions as of October that will go through June of the present fiscal year. The factors to be utilized in preparing the budget include but are not limitedto the following:

Enrollment New trends in education New program implementation Personnel Facilities improvement Facilities use District Improvement Plans Superintendent Goals Inflation State and federal mandates Community attitudes State funding Federal funding

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OPERATING BUDGET Guidelines Continued

MAJOR TASKS IN PREPARING THE OPERATING BUDGET DEVELOPMENTAL STAGE The Superintendent and Assoc. Supt. prepare recommendations for budget guidelines. The

Budget Subcommittee of the School Committee (if applicable) reviews and revises budget guidelines. A budget workshop is held with administrators. The Business Office distributes budget materials and budget forms.

BUDGET DEVELOPMENT BY SCHOOL Principals prepare budget requests with the advice of department chairs, or team leaders. Staff submits program change proposals and/or other ideas. Principals review and compile requests for program changes. Principals compile staffing requests based on enrollment projections and program changes. Principals develop capital project requests after meeting with Facilities Manager and Technology

Director. A justification sheet must accompany every request for new programs, additional staffing, and/or

capital projects. At the elementary level, Principals must attend a meeting with the Superintendent, the Assoc.

Supt., and the appropriate Central Office Administrators prior to including new programs oradditional staffing in the school budget.

At the Regional level, principals must bring new items that affect curriculum to the CurriculumSubcommittee for approval,; once approved by the Superintendent;

At the Regional level, principals must bring new items that affect the building and grounds to theBuilding and Physical Plant Subcommittee for approval,; once approved by the Superintendent.

CENTRAL OFFICE REVIEW The Superintendent and Assoc. Supt. review budget requests from the schools. The Assoc. Supt. prepares the FY budget for submission to the School Committee. FORMAL ADOPTION School Committee reviews and approves FY budget. School Committee recommends that FY budget be presented to Finance Committee or

Subcommittee for presentation at public hearing. Meetings with Finance Committee or Subcommittee as needed. Finance Committee approves budget and presents it to Voters at the Town Meeting for approval. Town Meeting voters approve FY budget Approved budget is distributed to School Committee, Principals, and any other pertinent staff.

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OPERATING BUDGET Guidelines Continued

BUDGET TIMETABLE SEPTEMBER * Superintendent and Assoc. Supt. meet to discuss and establish budget

parameters. * Memo sent to principals outlining budget parameters and deadlines. For Brimfield, Brookfield, Holland, Sturbridge and Wales, 100% of the budget is due at one time. For HS, HS Tech, and JHS: Components of budget are due at different times.

1000, 5000 series by Assoc. Supt. 3000 series 4000 and 7000 series 2000 series

O C TO BE R : Principals must meet with Superintendent to discuss new programs and/or new staff prior to inclusion in the budget.

No additional staff should be included without approval from the Superintendent. Associate Superintendent meets with Principals to help prepare documents. N O VE M BE R : Superintendent meets with each principal to review budget prior to distribution to

School Committee. DECE M BE R : School Committees receive budget. Tantasqua Regional School District begins

budget review. J A N U A R Y/ FEB RU A R Y : Budget reviewed at School Committee meetings. M A R CH : Public Hearings March 31: Latest date for Public Hearing on the budget. M A R CH/ A P R I L : Meet with Finance Committee or Subcommittee as needed. M A Y/J U NE: Final budgets to Town Meetings for approval.

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GUIDELINES FOR DEVELOPING THE FISCAL YEAR OPERATING BUDGET

Building Principals: KEY ASSUMPTIONS For the FY operating budget, it is assumed that: 1. INSTRUCTIONAL QUALITY : The citizens of the Tantasqua and Union 61 School Districts will

continue to expect the district schools to provide a quality education to every student. Student learning is the foundation of everything we do.

PRUDENT FISCAL PLANNING : The School Committees will submit a prudent fiscal plan to support all current educational programs. New programs will only be proposed with strong justification and as fiscally conservative as possible.

EDUCATIONAL SUPPORT PROGRAMS: Educational support programs will target the varied needs of students to attain the high standards identified by the state frameworks and measured by the MCAS/PARCC.

4. LEGAL MANDATES: State and federal mandates will affect the use of staff time and resources. 5. SALARY ACCOUNTS: Salaries will be in accordance with negotiated contracts. 6. NON-SALARY ACCOUNTS: Assume level-funding for non-personnel spending, as long as

detailed justification is presented. Any increases will be supported, i.e., due to unexpected enrollment increases or due to extraordinary circumstances such as cost of fuel/utilities.

7. ENROLLMENT: October 1 counts used enrollment projections. 8. STAFFING: Strive to maintain low class sizes. 9. SUPPLIES: Assume level-funding at this time for instructional materials and supplies, as long as

program needs continue to support these levels. Increases need to be justified with detailed explanations, i.e., unexpected rise in enrollment.

10. EQUIPMENT: Requests will be in accordance with established five (5) year plans. Attempts will be made to fund planned items, however prioritization and justification will need to accompany any requests.

11. CAPITAL PROJECTS: Capital projects need to be submitted in accordance with the five (5) yearCapital/Technology Plan.

BUDGET PRIORITIES AND CONSTRAINTS

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Improve student learning and achievement. Adequately staff all schools based on current student enrollment. Maintain facilities and technology. CONSTRAINTS 1. TOWN REVENUES: The availability of dollars generated by the Town is a constraint affecting

this budget. 2. STATE REVENUES: For nearly 10 years Chapter 70 funding has been volatile and often

subsidized with Federal Stimulus funds. FY15 saw minimal increases in only a few communities. Given the decreasing enrollment in most of our districts state funds will likely continue to be volatile. Therefore, projections of level funding, at best, will be used.*

3. UTILITES: As oil and gasoline prices continue to be volatile, the Assoc. Supt. will work with theFacilities Manager and Principals to project increases as best possible.

4. SPECIAL NEEDS COSTS: Both in and out-of district costs are expected to continue to claim a significant portion of the operating budget. However, recent programs implemented at the secondary level are beginning to have impact at the primary level. This may help elementary budgets in the tuitions area, while increasing in-house costs for Tantasqua.

NOTE: See the Assoc. Supt. for salary projections on any bargaining units that will be negotiating during FY15.

*It should be noted that Mass. General Laws allow new governors a 30 day extension in releasing their first budget. Since this is an election year with no incumbent running, it is very likely that initial Chapter 70 and Local Aid figures will not be released until late February. This will potentially delay the budget process for the remaining of the year and make annual townmeeting recommendations challenging.

ANTI FRAUD RESPONSE PROCEDURES

Tantasqua Regional & Union 61 Districts is committed to its duty to ensure effective stewardship of public money and other assets and resources for which we are responsible. It is the policy of

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the Tantasqua Regional & Union 61 Districts to prevent and deter all forms of fraud that couldthreaten the security of our assets or our reputation. Tantasqua Regional & Union 61 Districts iscommitted to the prevention, detection, investigation and corrective action relative to fraud.

Definition Fraud is a violation of trust that is defined as a deception deliberately practiced to secure unfair

or unlawful gain. The term includes but is not limited to such acts as deception, bribery, forgery, extortion, theft, embezzlement, misappropriation of money or assets, false representation, the concealment of material facts relating to any of the above and collusion or conspiracy to commit any or all of the above.

What to do if you suspect fraudulent activity Tantasqua Regional & Union 61 Districts recognizes there may only be a suspicion of fraud - thus

any concerns should be reported to the Associate Superintendent of Finance. If the concern involves the Associate Superintendent of Finance, any concerns should be reported to the Superintendent. The Associate Superintendent of Finance has the primary responsibility for the investigation of all suspected fraudulent acts as defined in these procedures.

Actions All cases of suspected fraud will be investigated and appropriate action will be taken. Applicability These procedures apply to all employees of the Tantasqua Regional & Union 61 Districts. Fraud Fraud can cover many activities, however these procedures are directed primarily at financial

matters. It may include, but is no t limi t ed to : Misappropriation of Assets Forgery, alteration or misappropriation of checks, drafts, promissory notes or securities. Unauthorized use, or disposition of funds or property (for example, misuse of Tantasqua Regional

& Union 61 Districts owned computer hardware, software, data and other records; use ofTantasqua & Union 61 Schools owned equipment, vehicles or work time for non Tantasqua &Union 61 Districts purposes)

Embezzlement Theft Falsifying time sheets or payroll records Falsifying travel or entertainment expenses and/or utilizing Tantasqua & Union 61 Districts funds

to pay for personal expenses or for personal benefit Fictitious reporting of receipt of funds

ANTI FRAUD RESPONSE PROCEDURES CONTINUED

Fraudulent Financial Reporting

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Improper revenue recognition Improper expense/expenditure recognition Overstatement of assets Understatement of liabilities Expenditures and Liabilities for Improper Purposes Payments in money or other property, including but not limited to such things as jobs for families

and friends, use of vacation properties, discounted or free services in exchange for benefits and other things of value, bribes and kickbacks.

General Procedures and Responsibilities Tantasqua Regional & Union 61 Districts will investigate any suspected acts of fraud, or

misappropriation of property. An objective and impartial investigation will be conducted regardless of the position, title, length of service or relationship with Tantasqua Regional & Union61 Districts of any person, group or organization reasonably believed to have committed fraud. Each Administrator is responsible for instituting and maintaining a system of internal control to provide reasonable assurance for the prevention and detection of fraud, misappropriations and other irregularities. Management should be familiar with the types of improprieties that might occur within their area of responsibility and be alert for any indications of such conduct.

The Associate Superintendent of Finance has the primary responsibility for overseeing the investigation of all suspected fraudulent acts as defined in these procedures. The Associate Superintendent of Finance will immediately notify the Superintendent of any fraud investigation. The Associate Superintendent of Finance will involve the Coordinator of Business, School Committee Chair, and others within Personnel, Legal, or management as deemed appropriate.

All department heads or individuals, upon discovery of any violation of these procedures, must notify the Associate Superintendent of Finance of the violation. If it is determined by the Associate Superintendent of Finance that corrective action may be provided for internally within the department, the Administrator or individual will notify the Associate Superintendent of Finance as to the steps taken to correct the violation.

Upon conclusion of the investigation, the results will be reported to the Superintendent. All significant findings will be reported to the School Committee Chair. Where there are reasonable grounds to believe that a fraud may have occurred, the Associate Superintendent of Finance may report the incident to the appropriate authorities, which shall include the Superintendent and School Committee Chair, in order to pursue appropriate legal remedies. The Associate Superintendent of Finance will pursue every reasonable effort to obtain recovery of the assets.

ANTI FRAUD RESPONSE PROCEDURES CONTINUED

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Procedures for Reporting Any employee who has knowledge of an occurrence of fraudulent conduct, or has reason to

suspect that a fraud has occurred, shall immediately notify The Director of Finance. In cases where the employee has reason to believe the Director of Finance may be involved, theemployee shall immediately notify the Superintendent unless the Superintendent is also believed to be involved, in which case the School Committee Chair should be notified.

Investigation Upon notification or discovery of a suspected fraud, the Director of Finance shall immediately

investigate the fraud. The Director of Finance will make every reasonable effort to keep the investigation confidential.

When deemed necessary, the Director of Finance shall coordinate the investigation with the Superintendent and/or the appropriate law enforcement officials. Legal counsel will be involved in the process, as deemed appropriate.

It should be noted that there may be certain instances of fraud that will be handled in the normal course of operations that will not result in a separate “investigation” by the Director of Finance. For these cases, periodic communications will be made to the Director of Finance updating the Director of the cases noted and actions taken.

Security of Evidence Once a suspected fraud is reported, immediate action to prevent the theft, alteration, or

destruction of relevant records shall be initiated. Such actions may include, but are not limited to, removing the records and placing them in a secure location, limiting access to the location where the records currently exist, and preventing the individual suspected of committing the fraud from having access to the records. The records shall be adequately secured until the investigation is complete.

Confidentiality All participants and all persons questioned in a fraud investigation shall keep the details and

results of the investigation confidential so as not to violate an individual’s expectation of privacy. Personnel Actions If a suspicion of fraud is substantiated by the investigation, disciplinary action, up to and including

dismissal and appropriate legal action, shall be taken by the Personnel Director and the Superintendent.

ANTI FRAUD RESPONSE PROCEDURES CONTINUED

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Whistle-Blower Protection No employee of Tantasqua Regional & Union 61 Districts or person acting on behalf

of Tantasqua Regional & Union 61 Districts in attempting to comply with these procedures shall:

be dismissed or threatened with dismissal;

be disciplined, suspended, or threatened with discipline or suspension;

be penalized or any other retribution imposed; or

be intimidated or coerced. Violation of this section of the procedures may result in disciplinary action, up to

and including dismissal. If an allegation is made in good faith, but it is not confirmed by the investigation no

action will be taken against the originator. If, however, the allegations were made in bad faith or without a justifiable basis, appropriate disciplinary action may be taken against the individual making the erroneous allegation.

SECTION V BOOKKEEPING PROCEDUAL NOTES

SECTION V: Central Office ProceduresThis section is used for Central Office Bookkeepers to reference for day to day procedures;

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The information is documentation of ways to process different functions of jobs The information is not handled through policy but to help simplify ones job The reference material should be updated fiscally if needed, or simplified

Cafeteria procedure Page 67 Balancing within yourself Page 75 Balancing with supporting towns Page 76 Procedure for receipts with towns Page 77 Town Hall Contact Information Page 85 Termination of Employee position Page 86

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Cafeteria Warrants and Procedures

You must have warrants done in time for the School committee meetings, they must be done by business end on the day of the meeting. The meetings are as follows:

Brimfield- 4th Tuesday of the month

Brookfield- 2nd Tuesday

Holland- 2nd Thursday

Burgess- 1st Thursday

Wales- 3rd Wednesday

Tantasqua- 3rd Tuesday **right now you have nothing you do for TANTASQUA**

Each café manager will send you their café form, (P&L)Profit &Loss, and FP9 form. Print the forms off they send. In the cafeteria folder each school has their own folder, In each folder is their journal entries spreadsheet, café, P&L, month/year end and FP9 form. After reviewing and proofing the sheets they send to enter the information into each spreadsheet, respectively. Email them the new spreadsheets (café form, P&L and month/year end). The café form and P&L, they re-save and send back the next month. This way they are always working with the newest form. Each form has a year’s worth of information on it. The month/year end form is just FYI only. They used to have to enter this into DESE but no longer have too.

Each quarter, each school Cafeteria Manager must upload to DESE the P&L spreadsheet. When you send the reports back to each manager, remind them (when it is quarter end) for them to upload the P&L to DESE. The forms must be uploaded by the end of the following month, following the end of the quarter. (i.e. end of quarters are Sept, Dec., Mar and June. So uploads need to be done by end of Oct., Jan, Apr and July). At the end of each year, they have to upload the “balance sheet” or what we call our month/year end spreadsheet. This needs to be completed by end of July. The DESE website is http s: // g a t e w a y .e du .s t a t e.ma. u s / . You then go down to nutrition school lunch. You then can choose which school you want to go into as you have access to all of them.

Cafeteria Warrants and Procedures ContinuedIf you have to upload anything for any of the schools (you shouldn’t have too but just in case).

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You go to school lunch and breakfast; Finance tab then finance packet. You will see what/where youcan upload. Just click upload, browse to find your file, then click ok. HINT: anything you upload toDESE must NOT have any spaces in the name; i.e. balancesheetfy15. Not balance sheet fy15.

To go into DESE and see what has been sent to a school for reimbursement (again the manager should be sending this over to you when they send their bills each month), you go into school and lunch, like above. Then click on My Document List. Scroll down to other documents, you’ll see the most recent.

Each month’s process:

1. Each manager sends up their paperwork forms via email. (café, P&L and FP9) 2. They also send up all of their invoices in the interoffice mail 3. Print off their paperwork so you can mark it up with any corrections. 4. Separate their bills 5. Make 2 copies of each bill. You will keep one copy, the original and a copy will go to the town.

Paperclip the original and 2 copies together for easy handling until done with warrant. 6. Create the warrant: Go into Ivisions and go to invoice processing. 7. Scroll down in the group id box and enter the next number. i.e. you see 1514, you would enter

1515 and click enter. It will most likely say “group is not in list” Click ok, then right click to add. 8. When the next screen comes up, always go to the group id and put in the same number 1515. 9. Then go back up to the vendor (if you have a PO, enter the PO and the vendor will come up) 10. Enter the invoice number 11. Tab over to the amount 12. Tab down to the account number. For all of the café accounts, they start with 301. You enter

301, then click on the right arrow. Scroll down until you find what you are looking for. Mosttimes it will be “cafeteria expenses.” For most elementary schools the account number is301320. If you hit enter, it will fill in the rest. Brimfield is really the only one that is different andtheirs is 301014, enter.

13. Then click the quantity and then the price. If the price after the account number does not match the price above, you’ll get an error message. Fix whichever is wrong and hit enter.

14. On the Garelick bills, there are ticket numbers. These ticket numbers go in the description box, after the unit price. The invoice number would be the date at the top, then the ticket numbers are entered in the description box and you can separate them with a “/”, if there are two.

Cafeteria Warrants and Procedures Continued

15. Continue to enter all invoices this way. After each invoice is entered, there is a message

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saying would you like to clear, say yes. IF you entered in a PO #, it will ask you if you want to close the PO. If it is a blanket PO, you would say no until the end of the year. IF it is a PO for one thing specific, you would close it. Normally in café, there aren’t many PO’s at all.

16. Once all of the bills are entered in. You’ll go back to the main page in invoice processing. If you need to make a correction. Highlight the line. Go up to Actions and click suspend. Then go back down and double click to get into the line you need. If this doesn’t work, sometimes you need to back out and go back in. The line will say “suspended”. Go into the invoice, make your correction and when you come back out it will be fixed.

17. Right click on “vendor” then click sort ascending. This will put everything in alphabetical order. Put your pile in this order. Then go down and double check all of your costs to make sure you entered the price correctly. Once you are sure everything is correct, go to file, then close.

18. Next go to “voucher processing.” Right click on the screen, then hit enter. A box will come up. You then enter in the group id, you just used in invoice processing. So in the first box, enter1515 (in the example above), then in the box below it, enter the same number again. Click the appropriate school at the right. Your invoices should come up. I always scroll down and make sure there are no other invoices on this warrant! If someone else is doing a warrant, you don’t want to process their invoices, so it’s a good double check to make sure just your stuff is here.

19. If everything is correct, click actions then select all. Once you do that, it adds up everything for you. Click cancel.

20. Then click print reports. Click the first three boxes and print. Then go back in and click the first page 2 more times. (this is only for café, for all other warrants, you would print the first report only 1 more time.)

21. Then go back up to actions and click post. Print it when it comes up. Then file, close 22. Go down to Check manager now. 23. Go to Actions, print AP checks. There will be a message that says it will print checks for

voucher 1515 (as in the example we have been using). Click ok. Unclick check listing box (you don’t need this report). It will then ask you if the check paper is in the printer. Click ok. Then it will go to a page and at the top you will see numbers change until it is done printing all of the checks. File close, unless you are Tantasqua which prints live checks.

24. Go back to actions and post. Print this. Then close 25. It will ask you if the check paper is out of the printer. Click ok. 26. Now go back to invoice processing and bring up the warrant you just completed. (i.e 1515).

Cafeteria Warrants and Procedures Continued27. Go to vendors and sort ascending again. Then go to the top and click on the icon to print this.

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It is the second icon (on the right of the printer icon). It is the load listing icon. Make three copies of this. Again, on any other warrant (other than café ) you would only make two copies.

28. Now, put your warrant together: the first page of the warrant will say “Brimfield voucher” or whatever school you are doing. You are going to create two copies of the same warrant. One for the town, one for you to keep. The town’s warrant goes like this:

29. Main page-warrant number with date and the committee members lines so they can sign their name. It also has the total of the warrant on the front. A copy of the invoices paid.

30. Supplemental Listing then two copies of every invoice. This warrant is now ready for the town.

31. Your copy of the warrant consists of, the same cover sheet, the same invoices paid sheet, the detail listing (town gets supplemental), then any other print outs (the journal entry, usually twoof them). Do not staple your warrant, the extra copy of the invoices paid sheet and the cover of the warrant go to the café manager. Send these via interoffice mail.

32. Now, go to your invoices paid sheet. On the right, write Milk- food- and other-. Add up your Garelick invoices for milk and put that total beside Milk. (Wales gets their milk from Maine's so you have to look at the Maine's invoices and add up the “total dairy” at the bottom. Maine's also charges us a delivery of $1.00 on some invoices. These charges get added to the dairy cost for Maine's).

33. Add anything that is not food (i.e. supplies, freight, tax, etc.). Now, you should always checkThurston’s bills as sometimes there are supplies, detergent, etc. on there. They are not always100% food items. Then put your other total, besides other.

34. Now add up what is left, your food, and place beside the food line. Now add up all three and make sure they match the total on the warrant. If they don’t, something's wrong, go back and double check.

35. You are now ready to do the forms (café form, P&L and month/year end forms). 36. Pull up the forms you need in the appropriate café folder on your computer. 37. Start with the café form. 38. The FP9 form, will help you double check this to make sure it is filled out correctly. Also, the

numbers you just added up for food, milk and other will help you too! 39. Fill in the top part of the sheet. The reimbursement received is what the manager should

send you that came from DESE and was sent to the appropriate bank account. 40. Any pre-paid monies received, we’ll do later.

Cafeteria Warrants and Procedures Continued

41. On the bottom, fill in the food and milk of what you just processed. It should match what themanager said but sometimes the invoices come in a little different then what they think.

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42. They should have labor filled in and lunches charged. If they have zero charges for lunch double check that is correct, they almost always have charges.

43. Other- this consists of tax, supplies, freight, anything that is not food or milk. For burgess, it would be pro-tech and oil. The only thing this doesn’t include is if any equipment was fixed or similar, that total would go under equipment.

44. Pre-paid balance we’ll talk about later. 45. Now go to the P&L. Fill this in for the right month. You will have to “hide” some columns, so

you can print only what is needed. When you print just print page 1 of 1. This is a huge file and you will get many pages that you don’t need.

46. Sales on this form are ONLY breakfast and lunch. 47. Reimbursement earned is something the managers will give you as it comes from DESE when

they enter in how many lunches/breakfasts they served, etc. 48. Other income- is adult sales and tax. The managers have a habit of only putting the tax here

and adding the adult sales to the sales above. 49. Pre-paid is exactly what you put on the café form (still will talk about later). 50. Other receipts are anything that you may have gotten from the town. This is very rare but

may happen. For example, a reimbursement for MCAS snacks from a principal’s account. 51. The managers fill in their inventories. The beginning inventory should always be the same as

the ending inventory from the month before. 52. Food purchases are your milk and food added together for this form. 53. There may or may not be freight charges. Usually there is. Either Pioneer Gold/Logistics or

sometimes Original Pizza is a freight charge. You can tell if it is freight or food by the way they charge. IF it is the same cost all the way down (i.e $4.40, it is the freight cost).

54. Supplies purchases are just that. Any supplies, gloves, aprons, napkins, detergent, etc. 55. Labor is the same along with lunch charges and other expenses on this form is tax. Very rarely

will you have something that needs to be added to the tax for other expenses but there may be something that doesn’t fall into supplies or equipment. For example heartland charges at the beginning of the year for nutrikids; would go here.

56. Now go to the month/year end form. On this form, you are working within two months (this month and the previous month). The labor goes into the month you spent the labor (for example August), however, August’s bills aren’t being paid until in September, so the bills are placed in September. The sales to students also go in the month that they were used (so August for this example).

Cafeteria Warrants and Procedures Continued

57. Fill in the breakfast, lunch, alacart, per FP9 form and café form.

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58. Other sales here are: adult sales and tax. 59. Reimbursement is what was received NOT earned here. 60. Pre-paid is the same you put on the café form 61. Food cost is food and milk, goes in to the next month (sept in this example), along with any

equipment and other. For other here, you must add in the lunch charges. When all of these boxes are filled, the total in Sept (this example) should match the cash balance on the café form.This is how you know you entered everything correctly. The ending cash balance will be the same on the café form and the “following” month on the year/month end form.

62. Now, go back to August (or the previous month) and fill in the bottom portion of this form. 63. Reimbursements here is what was EARNED. 64. Under number 3, it is asking for the inventories, Commodity inventory, then food inventory

then supplies inventory. It says purchased but it all relates to inventory. 65. Less payables are what you paid in Sept (in this example) for food, milk and other. This will be

put in August, less payables (in this example). 66. Less pre-paid balance is the same on the café form. 67. PRE-PAID; Your pre-paid is your deposits minus sales. Almost every school is different on

how you need to figure this. Brimfield is exactly what is on the FP9 form as far as sales and deposits where pre-paid is concerned. However, for the receipts in the system for Brimfield (that you do in Ivisions), you only deposit the SALES not the DEPOSITS. This is because Brimfield has a separate lunch account.

68. For Brookfield and Burgess, you must wait for the bank statements to come through from the towns. Send them a friendly reminder to send you the bank statement at the beginning of each month for the previous month.

69. For Holland, Linda will fax over a sheet detailing the deposits. Then do your formula. 70. For Wales, Nancy will send her deposit tickets and you can use these. Then take her deposits

minus sales. 71. All of the sales you use come from the FP9 form. 72. You can have a negative pre-paid for the month, once you figure the pre-paid amount, this

goes on the café form at the top and the month/year end form. 73. If it is positive, you add it to the prepaid balance at the bottom of the café form. IF it is

negative you subtract it.

Cafeteria Warrants and Procedures Continued

74. For Burgess and Brookfield, since they have Nutrikids, you must pull off the deposits onlinefrom my school bucks account.

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75. The site is https://www.myschoolbucks.com/ver2/login/getmain?requestAction=home. 76.You will need to set up an account of your own to utilize the site. But for now if needed my

username for Brookfield is Jodee52 and password is kayla001 77. Username for Burgess is jodee5218 password is the same kayla001 78. Once you get into this site, go to Daily Batch report summary 79. Dept= food services, store = food services, product= cafeteria 80. Choose your school, leave grade and homeroom to ALL 81. Enter in the dates of the month you want. In this example it would be August 1 and August

31st. 82. Then choose “settled” and view report 83. Print this report for both Brookfield and Burgess 84. Once the towns sends you the bank statements, you can finish their reports. 85. Take the bank statements, the my school bucks sheets and the FP9 form (for burgess take the

pink deposit slips too). 86. Check off the bank statement cash deposits on the FP9 form for both schools and the bank

statement. They should match. Once in awhile at the end of the month, something may not have hit the bank that we said we deposited. You must go by the bank statement. The next month, the transaction will post

87. For Nutrikids the same thing. There may be something at the end of the month that nutrikids said is fine but it didn’t post to the bank statement yet. Just make note of it and you’ll see it in the following month. If it isn’t on the bank statement, you may not receive it

88. For Burgess, you can receive the interest. For Brookfield, you may not the town credits it to the towns general fund

89. So at the top of the bank statement, separate out the money like this: a. Cash- total cash MINUS tax (tax is separate) b. tax c. nutrikids d. interest (for burgess only)

90. Burgess finance department will send you the total deposits and the tax. Use their tax number. As far as Brookfield, you can check your deposit total against what the total is on the bank statement and they should be the same.

Cafeteria Warrants and Procedures Continued

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91. Once you have these amounts and can figure the pre-paid now, go back to the café form and the month/year end form and put in your pre-paid for the month and the balance for pre-paid on both.

92. Print 1 copy of the month/year end for you and 2 copies of the café and P&L form. Give the Assistant Superintendent of Business and Finance a copy of the café form and the P&L. You keep the other copies and put in your café book.

93. You can now do the reimbursement receipts (fed/state) and the lunch receipts. 94. For both of these, 3 whole punch them when done and place in the café books under the

appropriate schools. See “how to do receipts” to do these. 95. Once all of this is done, go to the perspective schools and enter in the ledgers the warrants

and the receipts to track. Also, send via email to each manager their café spreadsheet, P&L, and month/year end form.

96. For Brimfield, Holland and Wales, there is a shared drive on the admin drive. The files are called “balances BES, HES and WES”. Put your info in the café tab on these forms as well as on your own ledgers. You can also track the totals to ensure you equal yourself. FYI- the ledger on the admin drive has current payroll in it for the month. So you may have to back that payroll out to match your ledger or include it in your ledger. You will also use these ledger’s on the admin drive to record your receipts for these three towns too, in their perspective tabs.

Balancing with self- Ledgers

For everything you do, you want to keep your own spreadsheet. At least once perquarter, you need to balance your spreadsheet with Ivisions. The purpose for this is to

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know the detail of you accounts to efficiently balance with the towns effectively.

Tantasqua is considered its own entity and between the bookkeeper, treasurer, and the Associate Superintendent balances are checked.

Go into Ivisions for the particular school you want to balance. Go to General Ledger, Reports, and then General Ledger Report Writer. Highlight the report for which account you are balancing, double click on the highlighted line, it will open the report where you can select the criteria and filtering if needed. If this does not need to be done close on the detailing screen and go to the main screen of the reports and highlight the report you choose to run go to the Actions drop don and choose print selected report, check which option you want your report to print click ok; click on the report viewer at the bottom of the screen that will show you your report to be printed. If this is the detail you want go to file top left of screen and click print in the drop down.

Refer to your spreadsheets.

All of your spreadsheets should have a running balance. That balance should match the report “balance” that you just ran. If it does not, then you can break it down and total each column to see where the error is. For example, total your receipts, sales, expenses, etc. to see where you are off. Once you figure that out, then you can pull your copies of the paperwork to verify the correct number. For example, pull your receipts or your warrants. Chances are, there was an incorrect # or missing # on your spreadsheet that should have been entered.

When you know everything matches, print off your spreadsheet (or you can put a date beside the total you match with self) and write on the BS report you printed off that you match and the date and place in the folder for that particular school so you have it handy.

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Balancing with the Supporting Towns

The towns will (should) send their reports or turnover sheets with correspondence referencing any school account monies they receive directly from deposits made or state, federal reimbursement monies. Update the account and make sure your balance has no transactions in it that the town is not counting yet.

If you are off in an account always figure out what the balance difference is, then look for transactions with that specific amount. If that doesn’t work, total each category and narrow it down to which fund is incorrect. i.e. receipts, warrants, etc.

If you can’t figure it out, you can ask the town for transaction details. Then you go by each transaction to see where the issue is.

If you find it and have your proof, email the town the information, scan in the proof, and ask them to verify. They will then change on their end or explain why it is different. If you need to change to match them, always get proof from the town as to why you are making the change.

Also, FYI—bounced checks. They always through you off a lot of times we don’t get notified of bounced checks. So as you check their transactions, you may see a small transaction and it very well may be a bounced check. You have to confirm with the town though and get proof before you make the change.

Again, when everything matches, print your spreadsheet and the Ivisions ledger and write the date on it and “match town.”

Central Office Bookkeeper Procedure for Receipts

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with Towns You receive checks or the elementary schools faxes or scans turn over sheets to central office on money they have taken to the prospective treasurer for processing. If processing in the system is delayed put in their prospective folders.

Holland is BLUE Burgess is ORANGE Brimfield is GREEN Wales is YELLOW Brookfield is RED

When you go to enter the receipts in Ivisions (you have to do this whether it’s a real check or just a scan or fax so our system matches the towns), go to:

Go to Deposit Manager. Choose your bank (i.e. Brimfield if you are doing a Brim receipt). In each of the receipt folders are the account numbers to the corresponding accounts. Many times the bookkeepers will tell you which accounts to put them in. If you don’t know ASK them. If it is a therapy, OT/PT, social behavior or social skills, it goes into UNION 61. Many of them will say Pre-K or Union 61Pre-k or afterschool, things like that. Never be afraid to ASK.

Once you get to deposit manager page, select your account, then right click and “ADD”. You can leave the date UNLESS YOU ARE AT YEAR END. If you are past June 30th and there is a circuit breakeror school choice or any money that anyone tells you to put in the PREVIOUS fiscal year, you can change the date back to 6-30-14. This is the ONLY time you need to change the date but the actual deposit in the bank has to be credited in that FY also for these. Make sure at the end of the year, beginning ofthe next you are in the correct fiscal year.

For the memo part, you always put first what account it is (UN61 or PRE-K) then you can put a date or a number or explanation…anything that will relate to the check. Or “Holland March ot/pt” something like that. Then go over to the amount (usually in check) and put the total. Then go down to the account box. The account codes for receipts will always be in the following sequins;???.???.?4??.??.??.??. If its UN 61 receipts for example, for Brookfield, that account starts with302.000.04??.??.??.?? So you would enter 302.000.04 then the drop down should bring up the revenue accounts. Make sure it is a receipt account. Then click on it. The description will come up next along with the amount you put above. Double check to make sure the amount is correct. (For Brookfield, there are student receipts and town receipts. Anything that is NOT a student receipt (i.e.pre-k), I always put under town receipts). Then hit ok. When you do this, the report will come up, two pages, print them and put it with the proof that you had to enter this into the system.

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Continued Procedure

YOU ARE NOT DONE If it was just a piece of paper from the town stating what was deposited, you staple, record on ledger ,or give to Bookkeeper for their records as they are responsible for balancing with the towns they support and you can file away. If it is a live check, do the following:

• Make a copy of the check. Staple a copy of the check to the proof and the reports. On the H: there is a folder called “turnaround sheets”. Anytime you send any check to any town hall, one of these sheets must be filled out and sent with check.

• Find the appropriate turnaround sheet. Increase the number by one each time you create a new receipt for each town.

• Fill in the date, where the check was from, the amount and what it was for. Each turnaround sheet is different and some towns don’t require a ton of information.

• For BURGESS ONLY you will have TWO turnaround sheets. They want the detail of what each check was for on one of them. The other one has THEIR account #’s on it so they don’t put the money in the wrong account. The two sheets for Burgess are (1) copy of new Sturbridge form and (2) copy of Sturbridge UN61. The first one you ALWAYS use. You can put multiple accounts on that one. The second form, you would adjust if it were not union 61 you were sending (i.e. Title 1 or Bookkeepers School Budget).

• So for each town, you send the check ONLY (not the comment section of the checks) and a turnaround sheet! Refer to the “town information” worksheet under the JOB INSTRUCTIONS folder for further information on each town. Some towns you send the check and turnover sheet in a mailing envelope (labels in each folders), or sometimes you send the check and turnoversheet to the school and it makes it over to the towns through inter office. ** See special note for WALES**

Your package of your receipts would consist of a copy of the whole check, your reports and the comment section of the check. You also keep a copy of the turnover sheet. I usually put that in the UNION 61 folders with the deposits because there may be more than 1 deposit for example youare sending (un61 and an afterschool). UN 61 is the biggest so I tend to put them in there if there are multiple deposits. Otherwise I put them with the deposits they cover (i.e. afterschool). Staple your information together for the one deposit.

Continued Procedure

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Sometimes the towns will send over the bottom part of the turnaround sheets to let youknow they received the money. I usually just put these in the back of the folders on the back part of my desk all the way to the left. I have never had to need them for anything but you never know

To track on ledger for balancing: Go to the H drive: and find your correct folder (Brimfield for example) and then find UNION 61 worksheet or whatever it was (i.e. afterschool/circuit breaker, etc) and record it on there Then place in the top drawer behind you in the appropriate folder under the appropriate school. These are YOUR ledgers to keep track of any transactions that you do. These will help you balance with yourself and the towns throughout the year. Sandy (Burgess) will also give you receipts to do for her. Sometimes they are “your

receipts” such as union 61, etc., but other times they are for the SCHOOL BU D GE T . She will write on it for example “sch

300-420 gasoline”. This tells you to do the receipt just like above but for the account number; she has given it to you. All Bookkeepers keep track of the school budget so you record it nowhere. You staple the report to the proof and give it back to them. You don’t keep the copy yourself. You do however, do a turnaround sheet and do the copies of the checks, etc and send the checks to the town for her. YOU just give her back the reports and a copy of the turnaround sheets. This is only for school budget. Any other receipts, you will keep and record on the form UN61 receipts fy15 under the folder Sturbridge This spreadsheet has four tabs so be careful.

****This is new*** For Brimfield, Holland and Wales, there is a shared drive on the admin drive. The files are called “balances BES, HES and WES”. Put your info in the appropriate tab on these forms as well as on your own ledgers. You can also track the totals to ensure you equal yourself.

Town Hall Contact Information

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To send Receipts to or contact info for all towns: Holland goes to the school Att: Linda Blodgett (treasurer) 413.245.7108 x104. Treasurer email t r eas u r e r @t o w no f h o ll a n d .n e co x m a il. c o m Town hall # 413-245-7108/7109. Labels in file. Brimfield also goes to the school Att: Kirsten (treasurer) 413.245.9781. She should be emailed to let her know something is there B r i m t r eas u r e r @a ol. c o m . Marie Arseneault (Town Acct) 508.867.1430. marsenault@wbrookfield.com Labels in file Wales goes by way of snail mail to Town of Wales, Office of the Town Accountant, PO Box 834, Wales MA 01081 Wales Acct is Sue Hilker 413.245.7571 x111 works evenings. Lynn Green (treasurer) 413.245.7571 x102 works Wed & Thurs 9-3. Accountant email is a cc oun ta n t @ t o w n o f wa l es .n et Labels in file I should add that in Wales a copy of the check and the original turnover sheet goes to the Accountant, and the original check and a copy of the turnover goes to the treasurer. The treasurer’s address is PO Box 255 Wales. So you will be sending them separately. Brookfield: Betty Benoit is the accountant. Her email is lb e noi t@ b r oo k f i e ld m a .u s . Sandy is the treasurer, her email is t r eas u r e r @ b r o o k f i e ld m a .u s . Label in file Burgess: Send receipt to Deb Morse Treasurer. Label in file. To email finance dept in Sturbridge, it is f in a n c e@t o w n. st u rbr i d ge . m a .u s . Chris Geraty does a lot with balancing the accounts, his email is

Town Hall Contact Information

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c ge r ag h t y @t o w n. st urbr i d ge . m a .u s .

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DELETING EMPLOYEES Position FROM THE SYSTEM and Mark INACTIVE

Go to payroll, then employee Maintenance UNCLICK, issue payroll check CLICK on second tab; dates and demographics

Enter termination date and code Click ok on bottom of employee screen; which closes employee out

Go to Actions on top of menu bar Click on employee position and pay Click on the pay tab; do any edits needed to unencumber funds remaining (when the new

year begins you will want to delete the funding line under this employee that is termed)

Go back into employee maintenance and check inactive Change primary job title and category to UNDESIGNATED Delete employee leave plan and deductions when the new FY opens