Student Activity Sponsors Training 2011-2012 presented by
Accounting Department Student Activity Accounting Staff
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2 This presentation will review the sponsors responsibilities
and expectations, as well as, the forms and procedures to be used
for Student Activity Accounts
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3 All club sponsors and anyone handling student activity funds
must fill out the following forms: Sponsor Forms SPONSOR
RESPONSIBILITY CONFLICT OF INTEREST CONTACT INFORMATION
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4 Conflict of Interest Disclosure A callout, this can deleted
IF YOU ANSWERED YES TO QUESTIONS #1 OR #2, AN ADDITIONAL DISCLOSURE
FORM MUST BE COMPLETED. IF YOU ANSWERED YES TO QUESTIONS #1 OR #2,
AN ADDITIONAL DISCLOSURE FORM MUST BE COMPLETED.
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5 Responsibilities of Faculty Sponsors of Student Groups BE
SURE TO SIGN AND PRINT YOUR NAME
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6 Sponsor Information Sheet Please provide a home or cell phone
number
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7 A fundraiser application must be filled out and turned in
prior to any fundraising. Fundraisers must be closed within two
weeks after the completion of the sale. Application for fund
raising activity A number will be assigned to the fundraiser, this
number must accompany all check request and deposit breakdowns
pertaining to the fundraiser. Merchandise should not be ordered
until form is approved.
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8 An inventory sheet must be turned in with every fundraiser
even if the items were donated. All merchandise purchased and
remaining must be accounted for on this form. Items used together
may be grouped, ex. cheese, chili, jalapeos and bowls for nachos. *
NOTE: Fundraisers will not be considered finalized unless an
inventory sheet is filed with the final report. INVENTORY
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9 INCENTIVES Incentives given to students must have prior
approval by the Principal and be documented. If the merchandise is
part of the inventory of a fund raising activity, you must attach a
copy of this form to the Final Report. When giving merchandise as
incentives, limit the amount of incentives to 15% or less of total
inventory. Limiting the incentives will increase the chance of
profit from the fundraiser.
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10 A check request form must be filled out and approved in
advance before turning it in to the secretary/bookkeeper. Be sure
that there is money in your account to cover the expense. Forms
need to be completely filled out. Receipts are due no later than
five days after the check is picked up. Person picking up check is
responsible for bringing back the receipt. Please do not turn in a
check request at the last minute. It does take time to process a
check and get signatures. Checks should be printed only on Tuesdays
& Thursdays. CHECKS UPDATED FORM
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11 A deposit breakdown form is used when funds are being
deposited into the accounts. Money must be counted and listed on
the form before the funds are turned in to the secretary. Only when
the secretary confirms the amount a receipt will be issued.
Deposits should be made on a daily basis in the same form the funds
are received. Never use cash collected to make purchases. Do not
keep money overnight, you are responsible for those funds until you
have a receipt from your secretary. Post-dated checks should not be
accepted. DEPOSITS
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12 DEPOSITS CONT. Uniforms Fundraisers Camping Uncollected
Items from different events. NSF Checks Donations Change from a
check Cell phone fines Do not commingle your deposits from
different sources. For example: All of the above mentioned require
individual deposits.
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13 A Money Collected From Students form is used when collecting
funds from students for a field trip, pictures, uniforms, etc. The
total amount collected must equal the amount on the deposit
breakdown form. All monies collected must be documented and
deposited into the school account on a daily basis regardless of
the amount. MONEY COLLECTED DEPOSITS SHOULD BE MADE DAILY
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14 If you were to take your students on a trip and are giving
them the money to buy their own meals, the form must be used. Also,
if funds are being reimbursed the recipient must sign this form.
All students over the second grade must sign the form when
receiving money. MONEY DISBURSED A Money Disbursed form is used
when giving out monies to students. AMOUNT DISBURSED SHOULD EQUAL
THE CHECK AMOUNT
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15 It is not necessary to write a check to transfer funds from
one club account to another within the same bank account. The
Transfer Request Form will be completed by the disbursing sponsor.
It will be approved by the Principal and signed by the disbursing
sponsor, receiving sponsor and the treasurer. Even though transfers
do not involve releasing checks, they are never to be posted
without the signatures of the Principal and the representatives of
the club disbursing the money. Transfers serve as payment between
club accounts. Donations and/or loans are not allowed between
clubs. Transfers Between Accounts
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16 Professional and Consultant Services When engaging in a
contract for professional or consultant services the following
forms must be completed. Examples of Consulting/Professional
Services include: motivational speakers, choreographers,
seamstress, DJ services, moonwalks, clown performances, consultants
and judges Request for Consultant Services Contract for
Professional Services Certification of Criminal History W-9
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17 This form needs to be completed and submitted by originator
and approved by the proper administrators. Student Activity Clubs
only require signature of Principal, Sponsor, and Fine Arts if Fine
Arts related club. Form needs to be submitted at least four weeks
in advance before services are rendered. Do not enter any type of
contract regardless of amount until services are approved. Safe
Practices: Ensure you are not being overcharged Ensure that the
person providing services has good references Once approved you may
now fill out the Contract for Services form. For any questions
please contact the Fine Arts Dept. if Fine Arts related at Ext.
7121 Request for Consultant Services
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18 When payments for contracted services are to be made to non-
employees it is necessary to complete this form before the services
are rendered. Note: Do not have any consultant sign this form until
the Request for Consultant form has been approved. CONTRACT FOR
PROFESSIONAL SERVICES
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19 Certification of Criminal History We are meeting the
requirements of the law where all consultants must attest that they
have a clear background by filling out the Certification of
Criminal History. Note: Fine Arts Department might require the
actual Criminal Background. (Ext. 7121)
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20 W-9 Form All vendors are required to submit a W-9 to
Secretary/Bookkeeper All vendors should be paid with a UISD check.
No reimbursements will be issued if paid out of pocket. This
information is necessary for filing 1099S at the end of the year
Note: The accounting software will not allow a transaction to be
processed without proper Tax ID information.
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21 SCHOOL CLUBS Bona fide club - Organized student group
recognized by school, has an adult sponsor and elected officers,
hold meetings, and operates for a purpose. * The list of elected
officers must be submitted before any transactions are
conducted*
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22 Amusement Rides Rental: Effective Immediately: In order to
ensure the safety of our students and comply with State law, when
contracting amusement ride services the vendor must meet the
following requirements: Carry a minimum of $1 million liability
insurance Proof of annual inspection Legally authorized to operate
in the State of Texas Contact the Purchasing Department for a list
of approved vendors. The state of Texas regulates the rentals of
carnival/amusement rides such as inflatable bounce houses and
slides, wall climbing and carousels. The rental of these items
require special provisions determined by the Texas Department of
Insurance (TDI)
http://www.tdi.state.tx.us/commercial/indexamusement.html
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23 Amusement Rides Rental Whats considered as an amusement
ride? Most mobile carnival rides Most theme park rides Most water
park rides and devices Amusement rides also include, but are not
limited to the following: concession go-karts, rock climbing walls,
bungee jumps, mechanical bulls, trackless trains, continuous air
flow inflatable rides/devices and various simulators. Whats not
considered as an amusement ride? Non-mechanized playground
equipment Physical fitness/training devices or obstacle/ropes
course equipment Public conveyance devices Coin operated rides
Small rides or devices that do not require the supervision or
service of an operator Live animal rides Motor Sports
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24 Sales Tax Issues In order to be eligible for the two,
one-day tax free sales you must be a Bona fide club Taxable sales
Books, book covers, clothing, cups, school supplies, flowers,
rummage sale, school publications, school supplies sold to
students, uniforms Non taxable sales perishables/consumables
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25 TEXAS SALES TAX EXEMPTION THIS FORM MUST BE SIGNED BY THE
PURCHASER ATTESTING THAT THE PURCHASE IS FOR SCHOOL RELATED
PURPOSE. I understand that it is a criminal offense to give an
exemption certificate to the seller for taxable items that I know,
at the time of purchase, will be used in a manner other than that
expressed in this certificate, and depending on the amount of tax
evaded, the offense may range from a Class C misdemeanor to a
felony of the second degree. NOTICE: YOU WILL BE SIGNING
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26 TEXAS RESALE CERTIFICATE THIS FORM MUST BE SIGNED BY THE
PURCHASER ATTESTING THAT THE PURCHASE IS FOR SCHOOL RELATED
PURPOSE. I understand that it is a criminal offense to give a
resale certificate to the seller for taxable items that I know, at
the time of purchase, will be used rather than for the purpose of
resale, lease or rental, and depending on the amount of tax evaded,
the offense may range from a Class C misdemeanor to a felony of the
second degree. NOTICE: YOU WILL BE SIGNING
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27 THEFT PENAL CODE SECTION 31.03 (e) (f) Section 31.03 (f)
states the following: An offense described above for Purposes of
punishment is increased to the next higher category of offense It
if is shown on the trial of the offense that: the actor was a
public servant at the time of the offense and the property
appropriated came into the actors custody, possession, or control
by the virtue of his status as a public servant.
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28 REPORT FRAUD
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29 PTC, Booster Clubs Booster Clubs should obtain their own Tax
ID Number and Officers They should never use the Districts Tax
Identification Number (not even to get a discount!) If this is an
issue, have them donate the funds to the campus and the campus can
make the necessary purchase from our accounts All donated fixed
assets should be tagged in accordance with District procedures
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30 PTC, Booster Clubs, cont. Note: As per District local policy
No district employee shall be an authorized check signer of a
parent or booster organization without written approval of the
superintendent and campus principal. Individuals authorized to sign
checks should not be related to each other by marriage or any other
relationship. Other additional information including new adopted
policy procedures may be found in the Internal Audit web link:
www.uisd.net/departments/internal-audit
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31 Coca Cola Contract The Coca Cola contract is currently under
negotiation. At this time, beverage purchases are NOT limited to
Coca Cola products until further notice.
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32 Food and Nutritional Value For information on what is
allowable to be purchased for your grade levels you can log on to
the Texas Classroom Teachers Association (TCTA) at www.tcta.org For
information on allowable portion sizes and nutritional value
information refer to www.squaremeals.org
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33 Outstanding Invoices All invoices that are questionable or
will be paid off in a series of payments must be reviewed by campus
bookkeeper and approved by the principal. All invoices must be
received by campus bookkeeper and not the teacher/sponsor.
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34 Record Retention All of the accounting records related to
the Student Activity and Campus/Principals Accounts, including, but
not limited to, all bank statements and related cancelled or voided
checks, all validated deposit slips, all receipts, all reports and
journals will be retained for a period of seven (7) years following
the end of each fiscal year on August 31 st. At least the three
most current years must be kept at the campus. All other files may
be sent to Records Management with a detailed description of the
file contents.
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35 Sponsors Manual: The Student Activity Sponsors Manual is
updated every school year to include additional information. The
manual, forms, and presentation can be found online at the
Accounting Department web link and/or at the following address:
www.uisd.net/departments/student-support-services/business-
finance/accounting
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36 Other: Pre-authorized expenses made out to your name are
subject to approval (Refer to student activity manual)
Reimbursements are not allowed Making purchases in Mexico is
prohibited and non-reimbursable Fundraising by non bona fide
accounts are subject to taxable sales.
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37 Reminders Keep copies of all your transactions in your
binder Communicate with the campus financial secretary, parents and
administrators Spend the money wisely, remember that these are
fiduciary funds
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38 School Cash Online Six Benefits of taking School Cash Online
1. Improves Student Safety (reduces the amount of cash coming to
school.) 2. Saves time for the school bookkeeper (reduces cash
counting, receipting, combining, bank deposits, etc.) 3. Saves time
for the teachers (If a teacher spends just 5 minutes a day
collecting money in the classroom that equals 15 hours of lost
instructional time over a school year.) 4. Reduces the NSF
risk/loss associated with accepting checks from the parent
community. 5. Provides a new parent convenience to pay for school
activities, events, and field trips, etc. 6. Increases
accountability over the cash for all stakeholders (teachers,
parents, schools, and District officials)
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39 Contact Information Samuel D. Flores, Director of Accounting
E-mail: [email protected] Phone: (956)473-6368 Mario Gonzalez,
Activity Funds Accountant E-mail: E-mail:
[email protected]@uisd.net Phone: (956)473-6432 Esmeralda Gonzalez,
Sr. Bookkeeper United High School E-mail: E-mail:
[email protected]@uisd.net Campus Phone: (956)473-5636 Tina
Gonzalez, Sr. Bookkeeper J.B. Alexander High School E-mail: E-mail:
[email protected]@uisd.net Campus Phone: (956)473-5971 Eira
Contreras Sr. Bookkeeper L.B. Johnson High School E-mail:
[email protected] Campus Phone: (956)473-5209E-mail: @uisd.net Coral
Perez, Sr. Bookkeeper United South High School E-mail:
[email protected]: @uisd.net Campus Phone: (956)473-2326
