Title: TIER II TRAINING
1TIER II TRAINING
- As required by A.C.A 6-20-2204
- Presented by
- Mike Mertens
- 2013
2Tier II Sanctions
- Any school district or charter school that does
not comply with these rules shall be identified
as being in fiscal distress. - Any ESC shall be sanctioned by the State Board of
Education. - Any licensed employee that provides false
expenditure information may have his or her
license revoked.
3Agenda
- New Laws
- Account Coding
- Purchasing
- Budget Management and Control
- Employee Compensation
- Fixed Assets
- Fiscal Reporting
- Audit and Ethics
- Personnel Records
- Issues of Local Concern
4New Laws of the 89th General Assembly
- Unless new laws have an emergency clause or
specified start date, they become law on August
16, 2013. - If they have an emergency clause, they become law
on the date they are signed by the Governor.
5Act 8 of 2013
- Allows temporary license to be issued to spouse
of an active duty military service member. - While completing the application process for full
licensure.
6Act 75 of 2013
- Common Spring Break is not permanent.
- 38th week of the fiscal year, which start each
year with, the first Monday after the first
Sunday in July.
7Act 413 of 2013
- Establishes an Accelerated Teaching Program which
allows a method of obtaining a teaching license
without traditional methods and includes - Teach for America
- AR Teacher Corps Program offered by UA.
- Others approved by the ADE.
8Act 421 of 2013
- The AR State Board of Education may grant a
waiver to districts for combining or embedding
curriculum from two separate courses into one
combined course. Ex Oral Communications,
Keyboarding. - Only applies in grades 5-12.
9Act 424 of 2013
- Aligns language for Kindergarten enrollment from
other countries and removes obsolete language.
10Act 459 of 2013
- Master School Principal Program
- Defines high-need public school.
- Principals completing the Master principal
Program are eligible for 25,000 salary increase
for taking a principals job in a high-need
public school.
11Act 511 of 2013
- Amends the Free Textbook Act
- ADE will no longer develop an approved list.
- Providers shall not charge AR schools a price
that exceeds the lowest contracted price
currently bid in another state. - Providers must sell products at some price for
every school in Arkansas. - Providers must submit prices to ADE.
- Instructional materials selection committee.
12Act 709 of 2013
- Amends TESS
- Changes categories to domains.
- Defines evaluator as a licensed administrator
that is an employee of the school district. - Gives additional information and options for
tested and non-tested areas. - Allows district-created external assessments
measures including formative assessments.
13Act 1117 of 2013
- Extends the authority for the Athletic Trainer
Task Force to meet the next 2 years. - AAEA, AREA, and AAA have representatives on this
Task Force.
14Act 1230 of 2013
- Positive Youth Development Grant Program.
- 5,000,000 appropriation.
- Funds grants under the Positive Youth
Development Program that was established by 2011
legislation.
15Act 1285 of 2013
- College and Career Coaches
- To be administered by the ACTE in partnership
with ADE and ADHE. - Enabling legislation no funding.
16Act 1289 of 2013
- National Guard students who join and are 17
while in the 11th grade. - May be granted additional absences in order to
complete basic combat training, at the discretion
of the superintendent.
17Coding Who Cares??
- The Governor
- The Legislature and the Taxpayers
- Adequacy Education Subcommittee
- Arkansas Department of Education
- The Superintendent and Board
- The Finance and Personnel Office
- Why?
- Comparisons, Transparency
18APSCN Data
- Error rates.required by law.
- of Journal Entries are tracked.
- Code correctly
- Check for accuracy.
19Each District School Develop a Data Quality
Program
- Designed to
- Reduce errors.
- Reduce the of code changes.
- Reduce down time and data errors.
- Reduce cycle tardiness.
20Do We Have a Statewide Uniform System of
Accounting?
- Yes, it is called the..
- Arkansas School and Educational Cooperative
- Financial Accounting Manual (Handbook IIr²)
21Uniform System of Accounting
- APSCN (AR Public School Computer Network)
- www.k12.ar.us
- If using a copy over 18 months old, DOWNLOAD A
NEW ONE!!! - FMS listserv
22Basic Accounting Concepts
- The basic purpose of any accounting system is to
provide an organized and consistent method of
managing funds. - Where do the funds come from..and where do they
go??? - Consistency is important when comparing financial
data across multiple accounting periods.
Andbeing able to identify the reasons for
inconsistencies.
23Reasons for Standard Chart of Accounts
- Consistent method of reporting.
- Allows for valid comparisons of finances.
- Improves the value of statewide financial
information. - ALLOWS DISTRICTS TO IDENTIFY
- TRENDS..COMPARISONS.. and to make PROJECTIONS.
24REMEMBER..
- GUESSING IS NOT AN APPROVED METHOD OF DEVELOPING
A BUDGET!!! - and..
- The pieces have
- to fit!!!
25Indirect Cost Rate
- Basically a reimbursement to local district for
serving federal programs. - Budget it! Use it! (not required to use it)
- ADE will tell districts what their indirect cost
rate is each year through a Commissioners Memo.
26How to Help Ensure Accurate Coding of Property
Taxes
- To reconcile school district receipts for a
calendar year to county collections for the same
year, the month of January needs to be
considered. - Districts receipts of property tax relief should
agree, or be very close, to what the County
received for the fiscal year.
27Reporting
- Act 633 of 2011 requires county treasurers to
report property tax data to ADE by January 31. - Penalty clause 20 of reappraisal funds are
withheld. - Districts are given time to review reported data
for accuracy. Generally in March. - Why is accuracy important? Determines foundation
funding, URT adjustment, etc.
28Diagram of a Budget UnitXXXX-XXXX-XXX-XXX-XX-XXX
XX
- Fund/Source of Funds (4)
- Function (4)
- Location (3)
- Program (3)
- Subject (2)
- Object/Account (5)
29FUNDXXXX-XXXX-XXX-XXX-XX-XXXXX
- Each fund is created for a unique purpose
- 1000 series Teacher Salary Fund
- 2000 series Operating Fund
- 3000 series Building Fund
- 4000 series Debt Service Fund
- 5000 series Capital Outlay/Dedicated MO
- 6000 series Federal Grants Fund
- 7000 series Activity Fund
- 8000 series Food Service Fund
- 9000 series Fixed Assets Fund
30Building Fund
- If part of the legal fund balance is being
retained for future construction/renovation
projects, it should be transferred to the
Building Fund. An ADE recommendation! - School Board approval should be obtained whenever
funds are transferred to or from the Building
fund.
31Student Activity Funds
- Policies relating to the establishment and
maintenance of all activity funds should be in
writing and should contain good cash handling and
accounting procedures. - All activity fund supervisors and sponsors should
receive a copy of these procedures. - YOU GET WANT YOU INSPECT NOT WHAT YOU EXPECT!!
32FUNCTIONXXXX-XXXX-XXX-XXX-XX-XXXXX
- The Function describes the activity being
performed when a service is provided or a
material object is received. - 1000 series Instruction
- 1110 Kindergarten, 1120 Elementary, 1130
Middle/Junior, 1140 High School, 1150 Athletics,
1160 Activities, 1220 Resource Room, 1330
Business Education, 1360 Home Economics, 1910 GT - 2000 series Support Service
- 2122 Counselor, 2134 Health Services, 2219
Athletic Director, 2222 Library/Media Services,
2410 Office of Principal, 2580 Technology, 2600
MO, 2700 Transportation
33LOCATIONXXXX-XXXX-XXX-XXX-XX-XXXXX
- Each campus in your district has a unique
three-digit location code assigned by the ADE.
Do you know yours? - 000 District Wide
- 001 _____Elementary School
- 002 _____Middle School
- 003 _____ Primary School
- 004 _____ Junior High School
- 005 _____ High School
34PROGRAMXXXX-XXXX-XXX-XXX-XX-XXXXX
- The Program classification is a plan of
activities and procedures designed to accomplish
a predetermined objective or set of objectives. - -200 Special Education
- -115 Athletics
- -116 Activity Funds (Extracurricular
Activities) - -270 Gifted/Talented
- -438 Alternative Education
35Program Codes
- Any one program can involve revenues from
multiple funds and source of funds and require
expenditures from multiple functions. - The program code is used to track
- the total expenditures relating to
- any one program.
36SUBJECTXXXX-XXXX-XXX-XXX-XX-XXXXX
- The subject classification is used for local
accounting purposes. This is not required. - Can be used to identify courses (math, science,
etc), sports, construction projects, mandated
expenditures for elementary classrooms, etc.
37OBJECT (Account)XXXX-XXXX-XXX-XXX-XX-XXXXX
- The object classification is used to describe the
service or commodity obtained as a result of a
specific expenditure. - - 61000 series Salaries (Employees Only)
- - 62000 series Benefits (Employees Only)
- - 63000 series Purchased Professional
Technical Services - - 64000 series Purchased Property Services
- - 65000 series Other Purchased Services
-
38Requisitions
- Use correct vendor.
- Be thorough in description who, what, where
when. - Code correctly.
- Code the expenditure for what you are buying.
- Budget transfers.
39Purchasing/Disbursements
- A Purchase Order (PO) -
- is a commercial document issued by a buyer to a
seller, indicating the type, quantities and
agreed prices for products or services that the
seller will provide to the buyer. - constitutes a legal offer to buy products or
services. - specify additional conditions such as terms of
payment, liability and freight responsibility,
and required delivery date. -
40Purchasing/Disbursements
- A Purchase Order (PO)
- is an official and binding document issued to a
vendor authorizing the expenditure of funds for
goods and services - creates an encumbrance dedicating funds at the
time the PO is originated by the purchasing
department. - By using a PO, everyone involved in the purchase
process can track the order by referring to the
unique PO number as a standard reference.
41Purchasing/Disbursements
- A purchase order (PO)
-
- documents what youll be buying from a vendor.
It details what you have agreed to pay for, what
the terms of the purchase are, and the amount you
have agreed to pay. - is instrumental in tracking expenditures.
- is a control feature in the accounts payable
process
42Purchasing/Disbursements
- Purchase orders are an internal control device.
This is why it is important to execute a purchase
order before the purchase is made. - A purchase order executed after the purchase is
meaningless! -
43Purchasing/Disbursements
- Internal controls provided by a purchase order
- Authorization to purchase
- Terms under which purchase will be made (price,
quantity, delivery, payment, etc.) - Designates funds to be used for payment
- Evidence of compliance with purchasing laws and
policies - Matched to invoice for payment approval
44Purchasing/Disbursements
- Purchase orders are not official until signed by
the authorized person. - Never alter a purchase order You will be
altering a legal document and auditors may
consider this evidence of fraud. - Keep voided POs.
- Any purchase made without a properly authorized
PO, is not an obligation of the school, but is a
legal obligation of the person placing the order.
45Purchasing/Disbursements
- The billing address should be the BUSINESS
OFFICE!! - This will ensure all invoices are paid in a
timely manner. - Code accurately The state is becoming more
demanding and particular in its reporting
requirements. Getting it right at the beginning
saves a lot of work later!
46Purchasing/Disbursements
- Getting things paid..
- Pay only on invoices, not statements
- Original invoices are preferred over copies
- Invoices that are not turned in on a timely basis
means we cannot pay on time which means our
account may be suspended and that hurts
everybody!!! - Turn in all paperwork promptly to ensure that the
payment is process in a timely manner. - Make sure all paperwork is submitted. Missing
paperwork holds up payment
47Purchased Services
- Always have vendor complete a W-9 prior to using
their services.
48What are your Reimbursement Rates for..
- Mileage? (reimburse people or vehicles??)
- Meals? (include tips, room service, valet
parking?) - Overnight stays? (Actual cost or other?)
49- 6-21-304. Manner of making purchases.
- (a) (1)All purchases of commodities by any
school district, except those specifically
exempted by 6-21-305, shall be made as
follows - (A) In each instance in which the estimated
purchase price shall equal or exceed ten thousand
dollars (10,000), the commodity shall be
procured by soliciting bids, provided that the
purchasing official may reject all bids and may
purchase the commodity by negotiating a contract.
If the purchasing official, after rejecting all
bids, determines that the purchase should be made
by negotiation, then each responsible bidder who
submitted a bid shall be notified of the
determination and shall be given a reasonable
opportunity to negotiate - (B) Bidder Assurance and Disclosure Forms- Now
required on all solicited bids. - (c) Open market purchases may be made where the
purchase price is less than ten thousand dollars
(10,000)
50Why Budget?
- A budget is the financial map to achieve your
districts goals. - IT IS REQUIRED!!
51Budget Management and Control
- A budget is required by Arkansas Code 6-17-914
- prepare budget annually
- approved by the board in a legally held meeting
- electronically submitted by September 30 Cycle
- State aid may be withheld
52Budget Management and Control
- Periodic Review (usually monthly) is a good way
to find areas of concern. - Monthly reports are to be sent to each principal
- Call the central bookkeeping office if budget and
expenditures do not appear as they should - Provide reports to administrators and supervisors
on specific budgets. - Detail Expenditure Status Reports what you get
monthly - Audit Trails shows in-depth transactions when
you need them - Accounts Payable Check Register shows
expenditures by each check can be printed also
53Budget Management and Control
- What happens if a budget is overspent?
-
- Budgets periodically reviewed
- Budget oversight is a part of performance
evaluation - Transfers from other accounts
- Activity funds
54Certified Staff
- ACA 6-17-2403 minimum teacher salary
- Bachelors Degree 29,244
- Masters Degree 33,630
- Minimum number of steps 15
- BA Experience Steps 450
- MA Experience Steps 500
- BA Minimum Top Salary 35,994
- MA Minimum Top Salary 41,130
55Certified Staff
- Benefits
- Health Insurance The required state minimum is
150.00 per month. - Dental Insurance No requirement to offer. A
number of districts offer an individual policy at
no charge with the option to purchase additional
family coverage. - Sick Leave Each teacher shall be provided sick
leave at a minimum rate of one (1) day per month
or major portion thereof. Per month or major
portion thereof is defined as twelve (12) or
more working days. Can accumulate up to 90 sick
days according to law. District policy can allow
for more. School employees can transfer
accumulated sick leave if they move from one
district to another. - Personal Leave No requirement by law but many
districts provide personal leave days.
56Staff
- ACA 6-17-1208 The number of days of sick leave
provided by law are minimums only, and nothing
shall prohibit any district from providing more
days of sick leave or from having a more liberal
policy for the administration of sick leave,
including the establishment of sick leave pools
or banks and allowing district employees who are
husband and wife to utilize the others
accumulated sick leave.
57Teachers
- ACA 6-17-1209 Whenever a schoolteacher is
absent from his/her duties as a result of
personal injury caused by either an assault or a
criminal act committed against the teacher in the
course of employment, the teacher shall be
granted a leave of absence from school with full
pay for up to one (1) year from the date of
injury. Intervening in student fights are
covered by this policy.
58Classified Staff
- Arkansas Minimum Wage is 6.25 (Effective
10/01/2006). - Federal Minimum Wage is 7.25
- Minimum public school hourly wage amount for
2013-2014 is 8.15 (for 20 hours per week).
This amount is adjusted annually to match the
increase in the CPI (Consumer Price Index). (ACA
6-17-2203.) FIN-13-079 - Classified salary schedules should be posted on
the district website.
59Classified Staff
- Benefits
- Health Insurance The required state minimum is
150.00 per month. - Dental Insurance Most districts offer the same
policy as that offered certified employees. - Sick Leave Generally the same as certified
employees. - Personal Leave Generally the same as certified
employees.
60Classified Staff
- ALL classified staff (except supervisors exempt
from overtime) should maintain a daily record of
work hours. - All hours beyond the employees contract require
approval from the supervisor and/or
superintendent - Time records of all classified employees will be
forwarded to the business office by a date
established by the business office.
61Pay for Extra Duties/Overtime
- Overtime and extra duty pay MUST have prior
authorization. - Examples include tutoring, home-bound, stipends
(not included in contracts), gate workers,
officials. - Do not hire temporary staff without approval!!
- All employees with extra duty pay must have a
completed Temporary Work Agreement or
Supplemental Contract on file before beginning
their extra duty work.
62Extra Duty/Overtime
- DO NOT PAY ANYONE ABOVE THEIR CONTRACT AMOUNT
UNLESS YOU HAVE DOCUMENTED AUTHORIZATION TO DO
SO!!! - Numerous audit findings.
63Certified and Classified Staff
- Other Mandated Benefits Approximately 23.5 of
salaries - Arkansas Teacher Retirement
- FICA
- Medicare
- Workers Compensation
64Fixed Assets
65(No Transcript)
66Inventory
- DO NOT discard or destroy any item that has an
inventory tag/sticker/number on it. Any item
that was previously listed as a fixed asset will
have an inventory tag/sticker/number. In order
to remove any fixed asset you need to complete an
inventory deletion form and have it approved by
the superintendent/business office.
67Fiscal Reporting
- State, Board of Education, Public
68State
- Written Reports
- Electronic Reports (SIS from APSCN data)
- Cycle 1 September 30 salary, budget, revenue,
expend. - Cycle 2 October 15 equity, employee, student,
HQT - Cycle 3 November 15 bus, ADM, Attendance, Fire
drill - Cycle 4 December 15 SPED, Parent Mailing
Address - Cycle 5 February 15 bus, ADM, Smart Core, Fire
drill - Cycle 6 April 15 bus, ADM, student status,
Federal - Cycle 7 June 15 discipline, SPED, ADM, bus
- Cycle 8 July 31 FTE, professional development
- Cycle 9 August 31 AFR (Annual Financial Report)
69Public
- Budget published in paper prior to school
election - Finance on the website
- Budget (annually)
- Contracts (annually)
- Salary and benefit expenses (monthly)
- Fund balances (monthly)
- Revenue status (monthly)
- Personnel (classified and certified) policies
- Audit (annually)
- Annual Statistical Report (annually)
70Audit and Ethics
71(No Transcript)
72Ethics Guidelines
- State law (A.C.A. 6-24-101) requires full open
disclosure and approval before a school district
employee may sell, lease, provide services, or
enter into other transactions with the school
district where he/she is employed. - Therefore, every district employee will be
required to disclose any potential vendor
relationship by completing a disclosure form
provided by the district. Failure to fully
disclose could result in criminal felony charges
being brought against the employee.
73Ethics Guidelines
- Act 1599 of 2001
- Applies to Board Member, Administrators, and
Employees. - Act 1599 sets the guidelines for business
transactions between the school district and its
board, administrators and employees. - May require both local board approval and state
board approval. - Refer to Arkansas Code 6-24-100 through 6-24-120
for detailed information.
74Ethics Guidelines
- Act 1599 of 2001
- The spirit of this act is to provide for full
disclosure of business activities between the
local school district and its board members,
administrators and employees. - Board Members and Administrators are held to
higher ethical standards, since they are in a
position of control.
75Ethics Guidelines
- Act 1381 of 2005
- SECTION 2. Arkansas Code 6-24-105 is amended
to read as follows - (a) General Prohibition. Except as otherwise
provided, it is a breach of the ethical standards
of this chapter for a board member to contract
with the public educational entity the member
serves if the board member has knowledge that he
or she is directly or indirectly interested in
the contract. -
- (b)(1)(A)(i) Employment of Family Members. This
chapter does not prohibit family members of board
members from being employed by the public
educational entity the board member serves if the
board determines that the employment is in the
best interest of the public educational entity A
board member's family member may not be initially
employed by the public educational entity the
member serves during the member's tenure of
service on the local board for compensation in
excess of five thousand dollars (5,000) unless
the Director of the Department of Education
issues a letter of exemption and approves the
employment contract based on unusual and limited
circumstances.
76Ethics Guidelines
- Act 1381 of 2005
- (ii) The determination of unusual and limited
circumstances shall be at the sole discretion of
the Director of the Department of Education and
may be further defined by rule of the State Board
of Education. - (B) A family member of a school board member who
was employed by the public educational entity
during the school year immediately preceding the
election of the board member may continue
employment with the public educational entity
under the same terms and conditions of the
previously executed contract and any renewal of
the contract under 6-17-1506. - (C) Subject to the local board's written policy,
a qualified family member of a board member may
be employed as a substitute teacher, substitute
cafeteria worker, or substitute bus driver for a
period of time not to exceed a total of thirty
(30) days per fiscal year for the public
educational entity served by the board member.
77Ethics Guidelines
- Act 1381 of 2005
- (2)(A)(i) No employment contract that is
prohibited under subsection (b) of this section
is valid or enforceable by any party to the
employment contract until approved in writing by
the Director of the Department of Education. - (ii) The Director of the Department of
Education's approval of an employment contract
may include restrictions and limitations that are
by this subsection incorporated as terms or
conditions of the contract.
78Ethics Guidelines
- Act 1381 of 2005
- (B) Excluding any renewal of a contract under
6-17-1506, any change in the terms or conditions
of an employment contract, a promotion, or a
change in employment status for a family member
of a school board member employed by a public
educational entity that will result in an
increase in compensation of more than two
thousand five hundred dollars (2,500) must be
approved in writing by the Director of the
Department of Education before any change in the
terms or conditions of the employment contract or
promotion or changes in employment status are
effective, valid, or enforceable.
79Common Audit Findings
- Misuse of credit cards
- No receipts for activity fund transactions
- Deficit cash balance in activity funds
- Inappropriate travel payments
- Undocumented expenditures
- Overstating deposits
- Not timely on payments
- Non-compliance with ethics law
- Not taking bids when required
- Inventory mismanagement
80 Recent Audit Experiences
- Fundraiser proceeds not deposited timely
- Cash card gifts for students
- Activity receipts without individual received
from name (only organization) - Stipends paid not on board approved schedule
- Corrective Actions?
Arkansas Division of Legislative Audit
81Personnel Records
82Personnel Records
- Does everyone understand the need and requirement
for PRIVACY?
83Personnel Records
- Employment records
- Personnel records
- Public disclosure
- Application forms and process
- Health records
- HIPPA
84Issues of Local Concern,Activity Funds, Etc.
85Receipting Money
- What does your auditor say regarding receipting
money? - Who handles money?
- Who is allowed to receipt money?
86Receipting Money
- Encourage the practice of counting money in the
presence of person bringing money in for deposit
( two people count the money and two people
initial the receipt). This protects both
parties. - Appropriate documentation should accompany all
money brought in. Make sure all teachers and
sponsors have a copy of the form being used. The
teacher/sponsor must complete this form (or
something similar). - Date
- Received From Name of Individual
- Amount
- How Paid Cash and/or Check
- For Be specific
- Total amount of money to be deposited
- Signature of Teacher/Sponsor
87Receipting Money
- NO MONEY IS TO BE LEFT IN CLASSROOMS OVERNIGHT!!!
88Receipting Money
- Miscellaneous
- Make copies of all information submitted and keep
in your office for questions, audit purposes,
etc. - Return Receipt Books to the business office after
all receipts have been used. Do not throw them
away. The auditor will request them. - All money receipted in month has to be deposited
in that same month. - Please contact the Business Office if you have
any questions regarding the receipting process. - Secure receipt books in safe location.
89Tickets for Events
- Pre-numbered
- Shall be used to account for cash received
- If mistakes are made in collecting or making
change, have the gate worker describe what
occurred in writing - If out of balance, do not tear off more tickets
to make the amount match. - Report any other irregularities and provide
written account of incident
90Cash Handling Procedures
- All coin, currency and checks received from any
source should be counted by two people and
receipted on a pre-numbered receipt the same day
they are received. Both people should initial the
receipt. - The receipt shall be completed with date, source
of funds (who it is received from), short
explanation describing the receipt (for), the
total amount received, as well as the composition
of the funds (cash and checks). The person
receiving the funds should sign the receipt.
91Cash Handling Procedures
- The individual receiving funds is responsible for
those funds until deposited in the school
district bank account or until receiving a
receipt from another school district employee. - When monies change hands between school district
employees, it is recommended that the funds
should be counted in the presence of both
employees and a receipt issued at that time. Both
people initial the receipt. - All receipts shall be deposited intact. No
payments of any kind shall be made from coin,
currency or checks received by the school
district. - All receipts shall be deposited at least weekly
and whenever the total receipted amount on hand
exceeds ( ). All receipts should be
deposited before weekends or holidays, regardless
of the amount.
92Cash Handling Procedures
- All copies of voided receipts must be kept in
receipt book. An administrator should initial all
voided receipts. - Deposit tickets shall include the receipt number
or range of receipt numbers that make up the
deposit. - All monies collected for school activities shall
be deposited in school accounts.
93Cash in Classrooms
- The principals office is the only appropriate
location to keep funds collected for any reason.
No money (cash, checks, whatever) should be left
in classrooms or other offices overnight. No
school funds will be taken away from school
property. Employees are responsible for any
cash, money left in their room or office
overnight.
94Voiding Receipts
- All copies of voided receipts must be kept in
receipt book. Administrator should initial all
voided receipts.
95Spending the Publics Money
- If its paid for with the school districts or
activity funds check, it is public money. - When spending, ask yourself these questions
- Is it a school purpose?
- What does your gut tell you?
- Would it cause an outcry if published in the
paper?
96Credit Cards
- Suggestions
- Have PO in hand to sign card out.
- Return immediately or else.
- Original receipts!!!!!
97Expense Travel Reimbursements
- Original receipts must accompany all requests for
reimbursement. For a receipt to be valid, it
should contain the name of the issuing company,
the date, specific and detailed items purchased
and amounts. Credit card receipts with only the
total amount shown should NOT be accepted.
Require a detailed itemized receipt. - Mileage allowance shall be reimbursed at a rate
established by the district. - Meals for overnight travel shall be reimbursed
based on our current per diem rates. - Use the district approved Travel Reimbursement
Form!!
98Expense Travel Reimbursement (Continued)
- Expenses not covered
- Alcoholic beverages
- Entertainment expenses
- Replacement due to loss or theft
- Discretionary expenses for items such as clothing
or gifts - Medical expenses
- Optional or supplementary insurance obtained by
the employee for the period covered during the
travel
99Questions???
- Contact Information
- AAEA website www.theaaea.org
- AAEA Twitter The_AAEA
- AAEA Facebook Arkansas Association of
Educational Administrators - AAEA Telephone 501-372-1691